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2025-03-31-accounts

COMPANY REGISTRATION NUMBER CS006720

SMILE CHILDREN’S CHARITY SCIO

FINANCIAL STATEMENTS

31 MARCH 2025

Charity Number SC0 53107

SMILE CHILDREN’S CHARITY

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Contents Page
Members of the Board and professional advisers 1
Trustees Report 2
Independent examiner’s report to the trustees and members 4
Statement of Financial Activities (incorporating the
income and expenditure account) 5
Balance sheet 6
Notes to the financial statements 7

SMILE CHILDREN’S CHARITY

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Registered charity name Smile Children’s Charity Charity number SC053107 Company registration number CS006720

Registered office 101 Union Street Larkhall ML9 1EB

Trustees

Chairperson Treasurer Secretary

Independent Examiner

A G Greig Chartered Accountant & Registered Auditor 1 Millar Grove Hamilton ML3 9BF

SMILE CHILDREN’S CHARITY SCIO

TRUSTEES’ REPORT

YEAR ENDED 31 MARCH 2025

Objectives and Activities

SMILE Children’s Charity was founded in February 2024 in memory of Justin Meek, who tragically passed away age 10 after living with an undiagnosed condition, oxygen dependent, from birth. A brave little boy who faced every doctor, and every day, always with a SMILE.

SMILE Children’s Charity exists to support children and young people aged 0–25 living with serious illness or disability, and their families, by providing opportunities for respite, emotional support and community connection.

Our vision is to create a tranquil rural retreat in Lanarkshire where families can rest, relax, reconnect and create meaningful memories together. The charity is committed to offering a safe, nurturing and inclusive environment which supports wellbeing, dignity and quality of life.

“We aim to offer support to our families through our vision by offering them the opportunity to have respite, relax, recharge, have fun and make memories at our rural retreat. We understand that sometimes the memories are all that are left and are priceless. We offer our families mindfulness sessions and alternative therapies to offer a time to relax, reflect and improve their mental health.” Wendy Meek CEO

Public Benefit

The Trustees confirm that they have complied with their duty under section 4 of the Charities and Trustee Investment (Scotland) Act 2005 to have due regard to the Office of the Scottish Charity Regulator guidance on public benefit.

The charity’s activities are directed towards families experiencing significant physical, emotional and social challenges and are designed to relieve stress, improve wellbeing and reduce isolation. The Trustees believe these activities deliver clear public benefit.

Structure, Governance and Management

SMILE Children’s Charity is governed by a Board of Trustees who are responsible for setting the strategic direction of the charity, ensuring legal and regulatory compliance, safeguarding assets and overseeing financial management.

The Board operates in line with its governing document and follows the Seven Pillars of the SMILE

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SMILE CHILDREN'S CHARITY SCIO TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 Board Charter. which promote integrity, accountability, collaboration and effective leadership. Trustees meet regularly and maintain appropriate p)licies and pro￿ureS to support good govemance. Chairperson (appointed Trustee May 2025 > Chairperson Nov 2025) -Treasurer -clark ￿oard Secretary Founder and Trustee Medical Advisor and Trustee Trustee Trustee Left to right. Treasurer ,CEO , Chairperson (November 2025 at the Inaugur81 SMILE Ball,. to be refiected in the 25/26 accounts Period)

SMILE CHILDREN’S CHARITY SCIO

TRUSTEES’ REPORT

YEAR ENDED 31 MARCH 2025

SPECIAL MOMENTS INSPIRED BY LOVE AND EMPATHY

Kilt Walking! Well done TEAM SMILE!

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SMILE CHILDREN'S CHARITY SCIO TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 Charity Shop Manager with one of our amazing volunteers! . And with a Communlty Partner re￿Iving a donation for our new shop in Larkhall which opened August, 2024, with Hamilton following late 2025.

SMILE CHILDREN'S CHARITY SCIO TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 £mits CHARITY SHOP Here is one of our SMILE Children and servi￿ Users- helping us give away Easter Eggs March 2025 FREE￿1 Mummy volunteers at SMILE too, she is a sparkly superhero, who has fought can￿r from the age of one. She is SMILE.

SMILE CHILDREN’S CHARITY SCIO

TRUSTEES’ REPORT

YEAR ENDED 31 MARCH 2025

Charity Trustees and Officers (as of Nov 2025, reporting on year end 24/25)

Chairperson (appointed Trustee May 2025 > Chairperson November 2025)

Trustee and Treasurer

Trustee and Board Secretary

Founder and Trustee

Consultant Paediatrician and Trustee

Trustee

Trustee

Senior Management, Governance, and Structure

SMILE Children's Charity is governed by a Board of Trustees responsible for setting the strategic direction of the charity, ensuring compliance with all legal and regulatory requirements, safeguarding beneficiaries and overseeing the effective and responsible use of charitable resources. The Board works in partnership with the Chief Executive Officer, who is responsible for the day-to-day management and operational delivery of the charity's activities.

The Board operates within a defined governance framework supported by formal policies, regular meetings, accurate record-keeping and ongoing review of risk, safeguarding and financial controls. Trustees bring a balanced mix of professional expertise, lived experience and local knowledge, enabling robust oversight and informed decision-making during a period of organisational growth and development.

Executive Chair Succession Plan (Summer to Winter 2025)

The Board recognises the importance of leadership continuity and effective governance as the charity enters a critical development phase, including the progression of the Cander Avon project.

was approached to join the Board and was appointed as a Trustee in May 2025 to support strategic planning, governance oversight and organisational readiness. During this period, she worked closely with the Chief Executive Officer and fellow Trustees to strengthen governance arrangements, contribute to strategic and financial planning, and advise on legal, contractual and procurement matters.

A structured integration took place throughout summer 2025, enabling continuity of leadership and effective oversight. This included active participation in Board business, review of key policies and risk management processes, and engagement with partners and stakeholders.

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SMILE CHILDREN’S CHARITY SCIO

TRUSTEES’ REPORT

YEAR ENDED 31 MARCH 2025

With formal Board approval and in accordance with the charity's governing documents, was appointed Chairperson November 2025. This planned succession provides stability and strengthened governance through the winter period and into the new financial year, supporting delivery of the Cander Avon project and the long-term sustainability of SMILE Children's Charity.

Meet the SMILE Trustee Team

brings a strong legal and financial professional background to SMILE Children's Charity, alongside extensive experience in governance, strategy and commercial oversight. She has worked in senior professional roles in London and the United States, managing complex contractual and commercial matters for Forbes Top 100 organisations and public sector clients, including the Department for Work and Pensions.

has been involved in philanthropy since 2011 and brings a long-standing commitment to community-led impact. She is also a company director of two local businesses with strong community links, contributing practical leadership experience and a clear understanding of sustainable operations. As Chairperson, provides strategic leadership and governance oversight as the charity enters a significant development phase, including progression of the Cander Avon project.

- Treasurer

is a qualified teacher with North Lanarkshire Council and brings strong financial oversight, organisational skills and wellbeing-focused practice to the Board. She holds an Honours Degree in History with Professional Education and has extensive experience supporting children and young people with additional support needs.

As Treasurer, oversees financial governance, budgeting and reporting, ensuring strong financial stewardship and accountability. Her professional expertise and lived carer experience ensure that SMILE's services remain family-centred, education-aware and financially sustainable.

- Board Secretary

serves as Board Secretary, providing essential governance and administrative oversight. With over 40 years' multi-sector experience, she ensures accurate records, effective meetings, policy maintenance and compliance with statutory requirements. Her attention to detail and methodical approach strengthen the charity's governance and risk management.

- Founder and Trustee

is a Founder Trustee of SMILE Children's Charity and has played a central role in shaping the charity's mission, values and long-term vision. He brings extensive experience in establishing and managing successful businesses, with strengths in planning, performance management, risk oversight and partnership development.

Stephen's lived experience as a parent carer strongly informs SMILE's focus on dignity, accessibility and practical family support. He remains actively involved in guiding the charity's strategic direction.

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SMILE CHILDREN'S CHARITY SCIO TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 - Trustee is a Consultant Paediatrician based at the Royal Hospital for Children, Glasgow. He brings valuable clinical insight and professional expertise lo the Board, supporting infonned decision- making in relation to children's health, wellbeing and safeguarding. - Trustee is a retired City and Guilds qualified electrical engineer with extensive experience across infrastructure, facilities management and health and safety. He provides practical oversight of building seniices, compliance and rna1ntenan￿ planning. - Trustee brings frontline operational experien￿ from her work with South Lanarkshire Council and over a decade of experience supporting children with addits'onal support needs. expertise in infection control. operational standards and visitor care supports the creation of safe. inclusive and welcoming environments. Officer Roles Summary For clarity and accountability during the reporting period. the Board confirms the following officer roles.. . Chairperson Treasurer= Board Secretary.. Achlevements and Perforniance During the reporting period, SMILE Children's Charity achieved several key milestones. The charity opened its first retail outlet in Larkhall, providing a sustainable income stream and increasing its presence within the local community, August 2024. A Community Asset Transfer was initiated for Cander Avon in Stonehouse, represenling a significant step towards the development of a rural respite retreat for families. The charity also delivered a range of fundraising activities, community events and awareness initiatives. supported by volunteers and local partners.

SMILE CHILDREN’S CHARITY SCIO

TRUSTEES’ REPORT

YEAR ENDED 31 MARCH 2025

Cander Avon site of the proposed Community Asset Transfer

Financial Review

The charity received income through grants, donations, fundraising activities and retail operations. Trustees are satisfied that appropriate financial controls are in place and that resources have been applied in furtherance of the charity's purposes.

The Board continues to take a prudent approach to financial management and sustainability, ensuring the charity remains viable as it develops and expands its services.

Plans for the Future

Plans for the coming year include progressing the development of Cander Avon, expanding the volunteer programme, increasing retail capacity and strengthening partnerships with local organisations, schools, councils and businesses.

The Trustees remain committed to growing SMILE Children's Charity responsibly, ensuring long-term sustainability while maintaining a strong focus on family-led support and community impact.

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SMILE CHILDREN’S CHARITY SCIO

TRUSTEES’ REPORT

YEAR ENDED 31 MARCH 2025

Raising Awareness in our local Co-Op Store who are fantastic supporters, as are Asda, Morrisons, Sainsburys and Tesco (left).

Cander Avon – Site of our Community Asset Transfer Application, and vision of SMILE House (right).

Work began early 2025 to create fantastic projects such as the Blair Drummond experience and start building strong corporate relationships for a bright future.

We are working hard as a volunteer led team to turn our mission into a movement! 25/26 is seeing great vision and progress ahead. Come SMILE with us and be part of the journey! We are Team Smile!

SPECIAL MOMENTS INSPIRED BY LOVE AND EMPATHY

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Responsibilities of the Trustees

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

· select suitable accounting policies and then apply them consistently;

· state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

· prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable it to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Registered office: 101 Union Street Larkhall ML9 1EB

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Signed by order of the Board
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Trustee

29 December 2025

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SMILE CHILDREN’S CHARITY SCIO

YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES AND MEMBERS OF SMILE CHILDREN’S CHARITY

I report on the accounts of the charity for the year ended 31 December 2024 that are set out on pages 5 to 10.

Respective responsibilities of the Trustees and Independent Examiner

The Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity council considers that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply.

It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material aspect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

, A G Greig Chartered Accountants & Registered Auditors

1 Millar Grove Hamilton ML3 9BF

29 December 2025

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SMILE CHILDREN’S CHARITY SCIO

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Funds
Funds Funds 2025
Note £ £ £
Incoming resources
Incoming resources from
generating funds:
Voluntary income 4 26,004 9,468 35,472
Activities for generating
funds 5 14,134 14,134
Investment income 6 - -
---------------------------- ---------------------------- ----------------------------
Total incoming resources 40,138 9,468 49,606
---------------------------- ---------------------------- ----------------------------
Resources expended
Charitable activities 7 (32,407) (5,406) (37,813)
Governance costs 8 (900) (900)
---------------------------- ---------------------------- ----------------------------
Total resources expended (33,307) (5,406) (38,713)
---------------------------- ---------------------------- ----------------------------
Net incoming resources
for the year 9 -
Realised Gains/(losses) - - -
Unrealised Gains/(losses) on
investments - - -
---------------------------- ---------------------------- ----------------------------
Net movement in funds/net
income for the year 6,831 4,062 10,893
Reconciliation of funds
Total funds brought forward - - -
------------------------------------------ ------------------------------------------ ------------------------------------------
Total funds carried forward 6,831 4,062 10,893
========================================== ============================ ==========================================

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 7 to 10 form part of these financial statements.

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SMILE CHILDREN’S CHARITY SCIO

BALANCE SHEET (continued)

31 MARCH 2025

2025
£
Fixed assets
Tangible assets -
Investments -
------------------------------------------
-
Current assets
Stocks -
Debtors 11 -
Cash at bank and in hand 17,793
----------------------------
17,793
Creditors: Amounts falling due within one year 12 (6,900)
----------------------------
Net current assets 10,893
------------------------------------------
Total assets less current liabilities 10,893
------------------------------------------
Net assets 10,893
==========================================
Funds
Restricted income funds 4,062
Unrestricted income funds 13 6,831
------------------------------------------
Total funds 10,893
==========================================

These financial statements were approved by the trustees and authorised for issue on 29 December 2025 and are signed on their behalf by:

Trustee

Company Registration Number: CS006720

The notes on pages 7 to 10 form part of these financial statements.

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SMILE CHILDREN’S CHARITY SCIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. General information

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

· income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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SMILE CHILDREN’S CHARITY SCIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

Resources expended

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities. The charity is registered for VAT. All items of expenditure are accordingly shown exclusive of VAT.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures & Office Equipment - 20% Reducing Balance

4. Voluntary income

Unrestricted Restricted Total Funds
Funds Funds 2025 2025
£ £ £
Donations
Grants 18,378 9,468 27,846
Donations 7,626 - 7,626
-------- --------- ---------
26,004 9,468 35,472
============================ =========================== ===========================

5. Incoming resources from activities for generating funds

Unrestricted Total Funds Total Funds
Funds 2025 2025
£ £ £
Fundraising activities 14,134 - 14,134
----------------------- ----------------------- -----------------------
14,134 - 14,134
======================= ======================= =======================
6. Investment income
Unrestricted Total Funds Total Funds
Funds 2025 2025
£ £ £
Income from UK listed investments - - -
Other interest receivable - - -
---------------------------- ---------------------------- ----------------------------
- - -
============================ ============================ ============================

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SMILE CHILDREN’S CHARITY SCIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

7. Costs of charitable activities by fund type

Unrestricted
Restricted
Total Funds
Funds
Funds 2025
2025
£ £ £
Computer & IT costs 5,000
-
5,000
Motor & travel 3,780
-
3,780
Postage & stationery 2,340
-
2,340
Advertising & marketing 680
-
680
Repairs & maintenance 5,400
-
5,400
Event costs 1,300
-
1,300
General administration costs 13,907 13,907
_____
_____
_____
Total 32,407
5,406
37,813
============================ ============================ ============================
8. Governance costs
Unrestricted
Restricted
Total Funds
Funds
Funds 2025
2025
£ £ £
Professional fees & other charges 900
-
900
----------------------- ----------------------- -----------------------
900
-
900
======================= ======================= =======================
9. Net incoming resources for the year
This is stated after charging:
2025
£
Depreciation -
==============
10. Staff costs and emoluments
Total staff costs were as follows:
2025
£
Wages and salaries -
Social security costs -
----------------------------
-
============================
Particulars of employees:
The average number of employees during the year, calculated on the basis of full-time equivalents,
was as follows:
2025
No
Number of administrative staff -
==============

No employee received remuneration of more than £60,000 during the year.

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SMILE CHILDREN’S CHARITY SCIO

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

11. Debtors

Debtors
2025
£
Trade debtors -
Other debtors -
Prepayments -
-------
-
=======================

12. Creditors : Amounts falling due within one year

2025
£
Trade creditors -
Social security and other taxes -
Deferred income -
Accrued expenses 6,900
============================
6,900
============================

13. Unrestricted income funds

Balance at Balance at
Incoming

Outgoing

Outgoing

Gains and

Gains and
Balance at Balance at
1 Apr 2024
resources

resources
losses 31 Mar 2025
£ £ £ £ £
General Funds -
40,138

(33,307)
- 6,831
========================================== ============================ ============================ ============================ ==========================================
14. Restricted Income Funds
Current year Balance at Balance at
1 Apr 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £ £
Robertson trust - 2,000 2,000 - -
Alliance Fund - 7,468 3,406 - 4,062
-------------------------------- -------------------------------- -------------------------------- --------------------------- --------------------------------
- 9,468 5,406 - 4,062
================================ ================================ ================================ =========================== ================================

14. Restricted Income Funds

15. Analysis of net assets between funds

Tangible Net current
fixed assets Investments assets Total
£ £ £ £
Unrestricted Income Funds - - 6,831 6,831
Restricted Income Funds - - 4,062 4,062
-------------- ------------------------------------------ ----------------------- ----------------------------------------
Total Funds - - 10,893 10,893
============== ========================================== ======================= ==========================================

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