APPENDIX 1 oscr,.. Period start date Month Year 2024 Period end dale Month Year 03 Day 01 To 31 2025 Office of the Scottish Charity Regulator Reference and admlnistration details Charlty name Other names charlty Is known by Reglsterod charlty number Charlty's prlnclpal address Magical smiles SC040012 Names of the charlty trustees on date of approval of Tru8tee8' Annual Report Tru3tee narne Office {If any) Dates aGled if not for whole year Namo of pgrnon (or body} entltled to appolot trustoe (If any) 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity trustees during the perlod, if any, (for example, those who reslgned part way through the financial period) Name Dates aGt¢d If not for whole year Structure, governance and management Type of governing document The Charity was sel up by the members and was recognised as a Scottish Charity with effect from 5th November 2008. A deed of trust and constitutes an unincorporated charity The charity is administered in accordance with the terms of the constitution. Trustee recruitment and appolntment The Trustees were elected in 5th November 2008. Appointment and removal is in accordance with the terms of Ihe conslilution. Objectives and activities Charitable purposes The purpose of the charity is to achieve its objectives are sel out in the constitution. Summary of tho maln activities in relation to these objects During the year the charity received donation for an amount of £585760 previous year £50,555. The total expenditure for the year was £90,947, previous year £50.456 The main area of expendilure for the year was Donations, £80.866 and others £10,081. APPENDIX 1 Achievements and performance Summary of the main achievements of During the year the charity distributed the donations by means of presents the charity during the financial period in Scotland and throughout the world. All feedback was positive. Flnancial revlew Brlef statement of the charlty's pollcy on reserves The charity holds a trustee bank account, this requires approval of 1 trustee to access any of the funds. The main funding of the charity is donation by the public. Details of any deflclt Donated facilitles and services (if any) APPENDIX 1 Other optional Information Declarallon The trustees declare that they have approved the trustaes, rèport above. Signed on behalf of the charlty's trustees Slgnature(sl Full namelsl Posltlon le.g. Chalr) Trustee Date 2711112025 REGISTERED CHARITY NUMBER- SC040012 Report of the Trustee and Financial Statements for the year ended 31st March 2025 for Magical Smiles MBM Acountancy 211B Main Street Bellshill Lanarkshire ML4 1AJ Magical Smiles Contents of the Financial Statements for the year ended 31st March 2025 Page Report of the Trustees Objectives and Aims Statement of Financial Actvities Balance sheet Notes to the Financial Accounts Notes to the Financial Accounts (Cont) Detailed Statement of Financial Activities Magical Smiles Report of the Trustees Financial Statements for the y&ar ended 31st Narch 2025 The Trustees present their report with the financial statements of the charity for the year ended 31st March 2016. The Trustees have adopted the staternenl of rècommended practice {sorp), AccoLJnting and Reporting by Charities issued in March 2005. Reference and Admlnlstratlon detalls Regi51ered Charity number SCQ40012 Accountants MBM Acountancy 211B Main Street Bellshill Lan8rk5hire ML4 1AJ Governing Document The Charity is controlled by ils governing docurnent, a deed of trust and constitutes an unincorporated Charity. The Charities constitution is dated 5th November 2008 Risk Management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure approprlale controls are In Place to provlde reasonable assurance agalnst fraud and error. Magical Smiles Report of the Truslees Financial Statements for the year ended 31 st March 2025 OBJECTIVES AND AIMS Charitable purposes The Charitable purposes of the group are to.. To promote the welfare and relieve the need, hardship and distress of sick children and young people who are in hospital. To promote racial harmony for the public benefit by fostering tletter relations beMeen Muslim and Non Muslirn children To promote a better understanding of Ihe Islamlc way of life among cttlldren. To liaise with and assist, slatutory authorities and voluntary oiganisations engaged in advancing the welfare sick of Children and young people in hospital QN BEHALF OF THE BOARD Date..,2711112025 Magical Smiles Statement of Financial Actvities Financial Statements for the year ended 31 st March 2025 Notes £ 2025 £ 2024 INCOMING RESOURCES Donation 85,760 50,555 TOTAL INCOMING RESOURCES 85,760 50.555 RESOURCES EXPENDED Children donation costs Governance Costs 90,947 50.456 TOTAL RESOURCES EXPENDED 90,947 50,456 NET INCOME RESOURCES 5,187 99 RECONCILIATION OF FUNDS Total Funds Brought Forward 18,052 17,953 Total Funds Carried Forward 12,865 18,052 Magical Smiles Balance sheet As at 31 st March 2024 Note5 £ 2025 £ 2024 FIXED ASSETS Tangible Assets CURRENT ASSETS Cash at Bank and In Hand 12,865 18,052 NET CURRENT ASSETS 12.865 18,052 CURRENT LIABILITIES TOTAL ASSETS LESS LIABILITIES 12,865 18,052 NET ASSETS 12,865 18,052 FUNDS Unrestricted Funds 12,865 18,052 TOTAL FUNDS 12,865 18,052 Magical Smiles Notes to the Financial Statements for the year ended 31 sl March 2025 1 ACCOUNTING POLICIES Accounting Convention The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Slandards for Smaller Entities, {FRSSE) Incoming re50urce5 All incoming resources are included on Ihe slalemenl of financial activities when the Charity is legally entitled to the income and the amount can be quantifies with reasonable accuracy. Resources Expended Expenditure has been accounting for in the proper manner and classed under heading that aggregate all costs related lo the category. Tangible Fixed Assets Oeprecialion is proved on the annual rates and wrillen off over its estimated useful life. Taxation The charity is exempt from lax on ils charitable activities Fund accounting Unreslricled funds can be used in accordance with the chalrable objectives at the discretion of trustees, Restricted funds can only be used for particular object of the Charity Magical Smiles Notes to the Financial Slalements for the year ended 31 sl March 2025 2 MOVEMENT OF FUNDS £ 2024 £ 2025 Unrestricted Funds General 18,052 5,187 12,865 TOTAL FUNDS 18,052 5.187 12,865 Net Movement in funds, included in the above as follows Income Resources Resources Expensed Mvt in Funds Unrestricted Funds General 85,760 90,947 5,187 TOTAL FUNDS 85.760 90,947 5,187 Magical Smiles Detailed Statement of Financial Activities Financial Statements for Ihe year ended 31 st March 2025 £ 2025 £ 2024 INCOMING RESOURCES Donation 85,760 50.555 TOTAL INCOMING RESOURCES 85,760 50.555 RESOURCES EXPENDED Postage & Stationary Travel & Accomodation Bank & Other Charges Donations 96 9.979 75 9,400 155 40.826 50,456 80,866 90,947 TOTAL RESOURCES EXPENDED 90,947 50,456 NET INCOME RESOURCES 5,187 99 APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examiner's report on the accounts Report to the trusteeslmembers of Magical Smiles V2 Registered charity number SC040012 On the accounts of the Period start date charlty for the perlod Month Period end date Month Year 01 April Q024 to 31 03 2025 Set out on pages Ir•m8rnbor b) Indud• tho p•2• numb•n of ldthlionil ih••tsi One lo S•ven Respectlve The charity's tru51ees are responsible for the preparation of the account5 in accordance responsibilities of with th8 terms of the Charities and Trustee Investment (Scolland) 2005 Act and the trustees and examlner Chaiities Accounts {Scollandl Regulations 2006. The charily trustees consider that the audit requirement of Reg ulation 1011) Id) of the Accounts Regulations does not apply. It 18 my responsibilily to examine th8 accounts as required under section 44(11 (c) cf the Act and to state whether particular matters have come lo my attention. Bas18 of Independent My examination is carried out In 8ccord8nca wllh Regulation 11 of the Charities èX4mln•r'8 8tat6m6nt Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a compari50n of the accounts presented wlth those records. It a150 includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any $u¢h matters. Tha procedures u ndertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an a udit opinion on the 8ccounls. Independent examlner'8 In the course of my examin81ion, no matter has come to my allention lother than that statement disclosed on the attached page'l whlch give8 me reasonable c8use to believe that in any material re8Pe¢t the requirements- to keep accounting records in accordance with section 44{1) (8) of the 2005 Act and Regulatlon 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have nol been mel, or 2. to which, in my opinion, attention should be drawn in older to enable a proper understandin of thc accounts to be reached. Date: Signed: Name: Relevant professlonal qualification(sl or body (If any): 27111/2025 Address: 'Please delete the words in the brackets if they do not apply. If the words do apply, sel out those matters which have come lo your attention on the following page. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose osc Magical Smiles ol Charyty FeguP¥lor SC040012 Receipts and payments accounts For thg perlod from to 01 04 2032 31 03 2024 Section A Statement of receipts and payments Unrestrlcted Restrlctod lunds funds Expendable •ndowmgnt funds Permanent ondowment lund$ Total fund8 urrenl perlod Totsl fund8 last perlod to n•arn•t £ ¢9 n•*r••ie to n••r•st£ Al Rècèl ts Donalions B5,760 85,760 50,555 Legacie Grants Receipis from lundraising activities Gross trading receipts Income from investments Qlher than land and buildings Rent$ Irom land & buildin Gross receipts from other charitable Al Sub lotjl 85,760 85,760 60,5SS A2 Rg¢elpts from a•$et & Invostm•nt sal•8 Proceeds fron) sale of fixed assets Proceeds from $al& ol invésimenis A2 Sub total £££££ Totol recelpts 85,760 85,760 50.555 A3 Paym•nt8 Expènses for fundraising ¥ctiwilies Gr055 Ir8din9 payments Investment managemenl costs Payments ielaling direcity 10 chaiilable 10,081 10,081 9,830 80,866 80,866 40,826 Granis and donations Governan￿ costs". Au4il l ind¢pen4eni ex8minalion Preparation of annual accounts Le9al cosls Other A3 Sub total 90,947 90,947 50,456 A4 Payments rolatlng to asset and Investment movem•nt$ Purchases of fixe(J a5SèIS Purchase of inveslmenl$ A4 Sub lot81 rotalpayment$ 90,947 90,947 50,456 Net recglpts /(p•ymenls) 5,187 99 AS Transfers to I Ifroml fund$ Surplus l(defl¢lt) loryear 6,187 99 APPENtyX2 Ma ical Smlles Section B Statement of balances SC040012 Vnryotri>iod nd• •nd¢v￿* Totol GUtTqnL P*1¢ Tothl ￿$1 porlod lo np4iMI £ ID 1 Cash funds Cash l￿d bank balances al slart oly•ar 14,052 16,052 17,95J 5uTrlu¥ I Ideflciti on rnc4ipiÈ Imd pwrnents accoJ)t 16.1071 18,1871 C•Jh bank b•l•n¢•• •i•nd oly•ii IAgig• balanc86 trC&IF4s qcc•Jniiiii 12,611 12,166 10A52 etsi16 L•V lollevqst¢ Totsl C¥rr•ni v•lu• I L4*y•W lo t BJ Oihfrr a8•ets Totsl lknblwty L*ll y•¥ 4 Llablllllgs QoTa116 66 Contlng•nt 114bllltl•a n bihalf vf 411 th• IN•t•qi Sl&naiur• Prlnt Namo D•t• of pproval TrusN•J Ap? exc•1 31 03 2OZS lst41em￿i of D•cqmhr2Q07 APPENDIX 2 Magical Smiles SC040012 Section C Notes to the Accounts C1 Nature and purpose of funds (m8y be slated on analysis of fuftds worksheets) To h&lp the needy, hardship and distress chidren oin lh& communSty and in hospital. Typo ol •ctiV4ty or projoct siipported Number of gr•nl¥ C2 Grants Total C30 Tru$t•o remuneration 11 no remuneration was pald during Ihe period lo any charity Iruslee or person connected lo a Iruslee cross this box lolhgrwlse complete section 3bl ALtthorSty under whl¢li paid C3b Tru$to0 remuneratlon. dotalls C4a Tru8to0 •xpen¥es I no expenses were paid lo any charity trustee durlng the period then cross Ihls box (olhe￿I58 cornplele se¢llon 4bl Nymbirof C4b Trustee expenses - dotoil$ Trin84¢llon 8alan¢¢ oul¥landlnu ai riod end Naturts ol relatioiish Nature ol tra115action CS Transactlons wlth tru$t¢e$ and connected per8on8 C6 Other inforniation Trusle8s AR Ap2 excel 31 03 2025 1 Notes December 2007 APPENDIX 2 M•olc•l Smlles SC040012 Additional analysis {11 Analy515 of recolpts and paym8nts 1 Donatlon8 E¥p•ndib •ndowmonl P•rMin•nl •nrf•wm¢nt lundi fwd6 R•¥trf¢t•d lundi Yotll l•ii p•rf•d l# nMr•*lt loMir•il t General 5,760 86,760 00,650 Total 85,760 8S,760 80,555 2 Grant8 Unr••irt¢i•d lundi Ttytsi ¢urr•nl ••rf•d Td*l1411 portod General To¢*1 3 Gro8• r•¢olpts from 9th8T ¢harltabl• •ctlvltl•• Unr••lrt•hd Exp•nd•bl• •ridgwrn•nt P•min•nt •ndowm•nt lundb R•itrfoi•d lund• T•t41 ¢urr•nt Tot41 4 Payrnent• rel•tlng dlrectty to eharftable actlvltl•• Unr••id•i•d X9•nd•bl• •ndowm•nt Pqrm4a•Trt •nd•wm•ni fvndi T•*il ¢urr•nt T•i•l lili p•rt•d tD n•4T••i ¢ i• n*ir•Stt Genorol 80.868 80,866 Total 80.886 80,866 40,826 Tfu$ioe$ARAp2 exc813103 2025Addtsonai noi8s111 Decemb&t2007 APPENOIX 2 Magical Smi18S SC040012 Additional analysis121 S Breakdown of unre$¢rlcted fund$ Tolal unrnstrfoi funth T•tal fundl lali p•rfgd Ro¢elpts 86,760 86,760 Grèni$ rorn Olhef Chan18 Sub lolal 85,760 86,780 so.lfjs Ree•l 16 from 411+1 & InYg&tmfrnl 141•• roEe8ds rom iEI8 0 I￿￿51￿entS Su) lot•1 Toi•l r•¢8lpi8 86.110 86.780 60,665 m•nii 10.091 Inv05tm8ni msn8gemeni cosis G¢Y•m8nc• ￿818 Audit I Indqynd•ni OXArfn411Qn Prep8faiion ol ènnv818CCOUrtIt Le911 c051$ Sub tot•1 90.947 90.047 10,461 P•ym•nii r•l*iing to 4*1•14ntl Inv••im•nt mo¥•m?nlb Purchase ol InveEim8nl Sub ioi•I Tol•l p•ym•nis 90,147 60,486 6,187 Tr*n*f•r• to I Ifroml lund¥ SurpluJ l(d•ll¢ll) loiy••r N•lur• and ur OB• of lunds TiuSt••SAR Ap2 ¢x¢èl JI OJ ZDZSAttdrtwJn41 nDi•i121 Ooufflbw 2007 APPENDIX 2 Magl¢al Smlles SC040012 Additional analysis13) 6 Broakdown of re8trlct•d funds p•rf•d Re¢*lpi¥ Donaiions Granls In¢ome Irorn Invosifflents Olh•rihgn l•n4 ind Sub iQt•l li Irom 41•01 & Inveblmont iilD• Pr¢cee05 Irom sale ol fixed B5Jeis Proc•trJ# Irom s•le ol Inve61m•ni$ Sub iolal Tot•ir¢¢glpts P4ym•nl• Gr055 IrJdin9 poymn15 Invesiment managefllgni c4si$ Govomonce cosil. Audll I Indtportdeni oxamnhtson Pr•parDIiDn olannujl arcounii Sub 10t•1 Paym?ntb relillng to ii*•i Ind Inv••tm•nt mov•mrynto Purchè5* of Inv•siN￿nIS Stsb lot81 Tot•ipaymoStts Tranil•rn to I Ifroml fundi Surplus /(d8llclt) lory88r N8turè and ur o$e offunds Tm$t••>AR Ap2 tAc•l 31 0320z5Add￿ty￿llj1 not•5131 emhr2007