Registered Charity Number: 1075221 ThF, HEAD ON IN KIDS CLUB FINANCIAL STATEMENTS Period ended 31 AUGUST 2024 Phoenix Accountsncy and Business Consultancy Limited THE HEAD ON IN KIDS CLUB Charity Number: 1075221 Contents to the Financial Statements For the period ended 31 August 2024 Page Trustees Annual Report Independent Examiners, Report Receipts and Payments Account 10 statement of Assets and Liabilities 11 Notes to the Financial Ststements 12 THE HEAD UN IN KIDS CLUB Charity Number: 1075221 Trustees Annual Report For the year ending 31 August 2024 The Trustees present their report with the independently examined financial statements of Head On In Kids Club, a reglstered Charity, for the year ending 31 August 2024. Reference and Adininistrative Detsils of the Charity, its Trustees and Advisers Name of chari Head On In Kids Club ri 1075221 Address: Head On In Klds Club Inmans County Primary School Inmans Road Hedon East Yorkshire HU12 8NL Trustees: Names of Trustees who served during the year were as follovvs: Emma Regan Craig Spence Rebecca Darvig Jo Layfield Chair Treasurer Secretary Safeguarding Rep. Appointed 26.10.22 Appointed 24.10.23 Appointed 26.10.22 Appointed 26.10.22 Non Trustee Roles Diane Hockless Karen Tonge Karen Westfield Co-ordinator - To 31.01.24 Co-ordlnator - From 01.02.24 Co-ordinator - From 01.02.24 THE HEAD ON IN KIDS CLUB Charity Number: 1075221 Trustees Annual Report For the year ending 31 August 2023 Inde endent Examiner: Rebecca Triffilt, MAAT Practice Accountsnt. Employee of: Phoenix Accountsncy and Business Consultancy Limited Morley's Cottage, Morley's Yard Walkergate Beverley East Yorkshire HU17 9BY nkers: HSBC 3-4 Jameson Street Hull East Yorkshire HUI 3JX Viryin Money PLC Jubilee House Gosforth Newcastl&upon-Tyne NE3 4PL Structure, Governance and Management vernin Dc ment: The Head On In Kids Club is a registered charlty, registered with the Charity Commission on 23rd April 1999 and governed by its Constitution adopted on 15th July 1998 as amended 8th February 1999, 15th November 1999, 8th May 2000 and 3rd June 2019. TrtE HEAD ON IN KIDS CLUB Charlty Number: 1075221 Trustees Annual Report For the year ending 31st August 2024 ecruitment and a ointment of Trustees The Trustees form the Executlve Committee of the charity. The members of the Executlve Commlttee are elected at the Annual General M￿ting by the members of the Charity. All members are circulated with invitations to nominate Trustees in advance of the AGM. The Constitutlon ststes that the Executlve Committee shall consist of the Honorary Offi￿rS (Chairperson, Secretsry and Treasurer) and not less than two nor more than eight members of the Kids Club elected by the Annual General Meeting. The Executlve Committee may c(H)Pt new charity Trustees at any time. Co-opted members are not entitled to vote. At every AGM, all of the Trustees must retire from Offi￿ but shall be eliglble for re- election or re-CO-OPtion. utti New Trustees undergo indurtion tralnlng. The induttion includes a discusslon about the role and responsibilities of Trustees, the activities, aims and objectives of the charity, the strutture of the organisation, board of Trustees, general procedures of the organisation. New Trustees are introduced to volunteers and other Trustees, and are provided with the Charity Commissions 'Roles and Responsibilities of Trustees,, the Constitution, the business plan, the latest ststutory financial statements, Annual Report, and financial reports provided to the board of Trustees. Any additional training required by the new Trustees will be identified during induction, and may be requested at any point by new and existing Trustees, where it is consldered useful to their role as Trustee. anisational Structure. The board of Trustees manages the Charity, and aims to consider only strategic decisions at its meetings. Trustees are aware that any conflict of interest Is deCla￿d and minuted. The board holds a meeting quarterly. THE HEAD ON IN KIDS CLUB Charity Number: 1075221 Trustees Annual Report For the year ending 31st August 2024 Risk Mana ement: The major rlsks, to which the charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate those risks. All systems and procedures are reviewed regularly to ensure they meet charity law and our own organisatlons alms and objectives. Objectives and Activities Head On In Kids Club objects are: l. To provide the ne￿SSary care, ￿CreatIOn and leaming during out of SCh￿J1 hours and school holidays 2. To advan￿ the education and training of the persons in the provision of such care, education and recreational facilities. Main ob'ectives for the followi ear: In shaping our objeLtives for the following year and planning our attivities, the Trustees have considered the Charity Commission's guidance on public benefit. The maln objectives for 2024.125 are: to continue to provide the same high quality child care provision as we have done for the past 26 years to further enhan￿ the excellent reputstion the club has built up over the years to plan for and oversee all snags that come with good club Complete transfer of assets from old charity to new charity (CIO). Review f Activities 2023 24 The Head On In Kids Club board of Trustees is satisfied that in 2023/24: Our work reflected our aims. Our reSoUr￿S were well managed. THE HEAD ON IN KIDS CLUB Charity Number: 1075221 Trustees Annual Report For the year ending 318t August 2024 Review of Activities 202.3 24 continued During the accounting perlod we have undertaken the following activities: Bouncy Castle Park Vlsits Arts & Crafts days Financial Review Reserves Poli As a non-profit making charity the Committee of Head on-in Kids Club have reviewed the need for reserves in line with guidance issued by the Charity Commission. The reseNes policy requires the charlty to maintain a level of re￿rVeS that will ensure: the charity is able to operate durlng periods of lower income covering at least a full 12 months money is re￿rVed for unexpected events, redundancles or any emergencles ensure money is reserved for unexpected events, redundancies or any emergencies Princi al Fundin Sources The Charity's prlncipal funding source is from fees charged to parents of the children attending the Head On In Kids Club. Plans for Future periods Please see main objettives for the followlng year. THE HEAD ON IN KIDS CLUB Charlty Number: 1075221 Trustees Annual Report For the year ending 31st August 2024 statement of disclosure of information to Independent Examiner We, the Trustees of the charity who held offfi￿ at the date of approval of these financlal statements, each confirm so far as we are aware, that: there is no relevant information of which the charity's Independent Examiner is unaware; and we have taken all the steps that we ought to have tsken as Trustees in order to make ourselves aware of any relevant information and to establish that the charity's Independent examiners a￿ aware of that Information. Statement of Trustees responsibilities The Trustees are responsible for preparing a Trustees, Annual Report and Financial ststements in accordan￿ with applicable law and United Kingdom Accounting Stsndards. Head On In Kids aub has income below £250,000 and has therefore elected to prepare the financial statements on a Receipts and Payments basls In line with the Charities Act 2011. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financlal posltlon of the charlty. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other Irregularities. Ttwstee Declaration The Trustees declare that they have approved the Trustees Annual Report. Signed on behalf of the charity's Trustees Emma Regan Chair of the board of Trustees li THE H&AD ON IN KIDS CLUB Charfty Number: 1075221 Xndependent Examinerfs Report to the Members of The Head On In Kids Club I report on the accounts of The Head On Klds Club for the year ending 31 August 2024, whlch are set out on pages 10 to 13. Respective responsibilities of Trustees and examiner The charity's Trustees are responsible for the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year under ￿tIOn 144 of the Charltles Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under sectlon 145 of the Charities Art. to follow the procedures laid down In the General Directions given by the Charfty Commissloners under section 145 (5)(b) of the Charities Att, and to state whether particular matters have come to my attention. Basls of Independent examiner's report My examination was carried out in accordan￿ with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts pre*nted with those records. It also indudes conslderation of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentty I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In connection with my examination, no matter has come to my attention: l) which gives me reasonable cause to believe that in any materfal respect the requirements a. to keep accounting records in accordance with section 130 and 131 of the Charities Act. and b. to prepare accounts which accord wlth the accounting records and comply with the accounting requirements of the Charitles Act have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Rebecca Triffit¢ MAAT PrEctice Accountsnt Employee of Phoenix Accountsncy and Business Consultsncy Limite Morley's Cottage, Morley's Yard Walkergate Beverfey HU17 9BY Date: Lkl1glaLF ts) In G) rh m r O*Ln o￿OL￿￿{n Ots)0￿Lrt Com￿￿rI) s88￿ln￿ Ln (o Ln co co￿10M Ln￿￿r4 COLnLn THE HEAD ON IN KIDS CLUB Charity Number.. 1075221 Statement of Assets and Liabilities As at 31 August 2024 Notes 2024 2023 Monetary Assets HSBC Current Account HSBC Savings Account Wirgin Savings Account Total Monetary Assets Comprising: Unrestricted Funds Restrlcted Funds 27,929 52,651 53,261 36,852 51,638 53,068 133,841 141,558 141558 Non-monetsry Assets and Liabilities Fixed Assets for the Charity's use No value provided No value provided Equipment Debtors Trade Debtors 2,142 3,095 Creditors Trade Creditors Rent (Sept 21 to Aug 24) Accounts F￿S (Current Year) (587) (5,812) 852 (1,832) 839 These financial statements were approved by the committee on date signed on its behalf by: and Emma Regan, Chair The notes on pages 12 to 13 form part of these financial statements. li THF. l-fEAD ON IN KIDS CLUB Charlty Number, 1075221 Notes to the Financial Statements For the year ended 31 August 2024 Notes Basls of Preparation These accounts have been prepared on a receipts and payments (R&P) basis in line wlth Charity Commission guidance for a charity of this size. The Head On In Klds Club was registered as a Charlty on 23rd Aprll 1999. The comparative figures are for the year 1st September 2022 to 31 August 2023. staffing Costs 2024 Total 2023 Total Salaries Tax and NI Employers NI Rebate Pension Stsff Training 92,199 11,636 (3,742) 2,733 85,555 11,547 (4,241) 2,303 864 102 826 Payments to Trustees During the year remuneration was paid to one Trustees out of the funds of the Charity as follows: Name Gross ment Pa Diane Hockless This Trustees was paid employee of the Charity upto January 2024 but resigned as a Trustee in October 2023. There are no prohibitions in the Constitution In relation to maklng Payments to Trustees. There was no reimbursement of travel expenses to Trustees In respett of the year or the prior year. 12 THE14EAD ON IN KIDS CLUB Charity Number: 1075221 Notes to the Financial Statements For the year ended 31 August 2024 Notes Related Paity Transactions (continued) During the year the Charity had no related party transactions with its Trustees/Senior Officers and the organisations they represent on the Boai'd of The Head On In Kids Club. Taxation Head On In Kids Club is a registered charity. All the Charities, income is applied to its charitsble objettives and the association is therefore exempt under current lejislation from most fornis of taxation. The charity is not VAT registered and all expenditure includes irrecoverable VAT. 13