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2021-06-30-accounts

REGISTERED COMPANY NUMBER (England and Wales): 03636219 REGISTERED CHARITY NUMBER (England & Wales): 1075789 REGISTERED CHARITY NUMBER (Scotland): SC039477

Report of the Trustees and

Financial Statements for the Year Ended 30 June 2021

for

Kids Out UK

Haines Watts Chartered Accountants 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF

Kids Out UK

Contents of the Financial Statements for the Year Ended 30 June 2021

Page
Report of the Trustees 1 - 19
Independent Auditors report 20 - 22
Consolidated Statement of Financial Activities 23
Charity Statement of Financial Activities 24
Consolidated and Charity Balance Sheet 25
Consolidated and Charity Cash Flow Statement 26
Notes to the Cash Flow Statement 27
Notes to the Financial Statements 28 - 38

Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

The trustees, who are also directors of the charitable company (the charity) for the purposes of the Companies Act 2006, are pleased to present their report together with the consolidated financial statements of the charity and its subsidiary for the year ended 30th June 2021 which are also prepared to meet the requirements for a directors’ report and financial statements for Companies Act purposes.

The financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and Accounting and Reporting by Charities: 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the company are to promote

for the benefit of children and young people who are disadvantaged in any way, including sickness, disability or otherwise in need and so to improve their conditions in life and to support these children to grow to full maturity as individuals and members of society.

Public Benefit

The trustees follow the Charity Commission guidance on public benefit and use the phrase "Fun and Happiness" to encapsulate the types of activities we provided and promoted, recognising that, for children, recreational and leisure time activities are ones that they would choose to do. Further, that these activities successfully engage their interest making informal education possible and, by making them happy, improve their quality of life.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

A Year of Fun & Happiness

In 2020/21, KidsOut provided:

o

KidsOut’s Covid-19 relief services delivered the following outcomes… Toy Boxes:

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

Children in women’s refuges

Life in refuge

Children who have survived domestic violence and are relocated to a women’s refuge are some of the most socially isolated and stigmatised in society. Yearly, over 20,000 children in the UK flee domestic violence to a women’s refuge with their mothers, with many traumatised by being relocated away from friends and family. During the pandemic, the average time a child spends in refuge dramatically increased resulting in around only 14,000 children finding sanctuary in a staffed refuge.

Every year children experience what are in effect “lockdown measures” in refuge to protect them from an abuser. Refuges and other domestic abuse services often lack the capacity to provide normal social and educational opportunities, with children being excluded from the community and having little to look forward to.

However, fleeing to refuge is only the start of a child’s recovery. Those experiencing domestic abuse are also more likely to have been exposed to other risks, such as neglect, parental substance misuse and mental health issues. Without intervention, 74% of children relocated away from refuge will have turned to drugs or crime by the age of 18. However, with specialist intervention and support from groups like KidsOut, this falls to 14%.

Impact of Covid-19

Covid-19 made life in refuge even tougher than usual. Social distancing measures compound the extreme isolation many of children already face, with fragile states of mental health being at greater risk. Most children in refuge experiencing the pandemic will have been stuck with few comforts in a single room with their mother and siblings. Worse still the average length of stay in refuge pre-pandemic was 3 to 4 months, during the period of this report the average stay significantly increased to 6-9 months!

The pandemic has also caused a domestic abuse crisis. One call relating to domestic abuse was made to police every 30 seconds in the first seven weeks of lockdown. As local lockdowns come and go, it is highly likely that thousands more children and mothers will require the sanctuary of a women’s refuge but are unable to find a space. Thus, KidsOut worked with local authorities to provide support to the families relocated to a temporary non-staffed safe house.

Forgotten children

It is important to stress how survivors of domestic violence are very much “forgotten children”, lacking many of the structures of support other disadvantaged groups receive. Over the national lockdown period in 2020, KidsOut undertook an extensive survey of partner refuges to uncover the true scale of the challenge faced by groups all over the UK. Of the 231 refuge responses received, the following statistics were recorded:

29% of refuges lack access to a 39% of refuge residents are not
foodbank supported by free school meal
vouchers
43% of refuges are not 78% of refuges are unable to
supported by any external provide communal computers for
organisations, aside from their residents while 42% lack WIFI
KidsOut access

These statistics show how children in refuge suffer a “digital divide”. With many not attending school for fear of being found by their abuser, the lack of access to remote digital learning resources is hindering their chance for normal educational development.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

Delivering Fun & Happiness

What makes KidsOut unique?

KidsOut’s impact far exceeds its size. While we have a national reach, the charity has a small team including only six fulltime permanent members of staff. We have a network of thousands of volunteers around the UK who help in various ways, including attending Fun Days and organising corporate networking fundraisers. By keeping staffing and other costs (e.g. marketing) as low as possible, KidsOut has been able to ensure on average every 90p+ donated to the charity over the last five years has gone into the delivery of our children’s services. Furthermore, KidsOut acts as facilitators for the support we offer, organising the delivery services (e.g. Fun Days, Toy Boxes, food vouchers) to front-line groups who are set up to use them. The way KidsOut is structured and operates means the charity can have a major impact compared to its small staff size, pre-pandemic regularly supporting over 65,000 children every year.

Children are at the heart of everything we do at KidsOut. Through years of collaboration, we have formed strong connections with women’s refuges and domestic abuse support groups across the UK, being best placed to meet the needs of the families in their care. All our services are developed following extensive consultation with refuge workers, mothers and children.

Our approach

A 2010 government report found that the most important thing for the preservation of a vulnerable child’s mental welfare is not only the memory of a positive experience but having something positive to look forward to. This is the ethos by which KidsOut operates, using the power of positive experiences to enhance children’s outlook and give them the best start in life. From this, KidsOut ensures that all its services are…

A new experience

Mothers, refuges, and other domestic abuse services rarely have the financial capacity to provide social and educational opportunities for the children in their care. Consequently, these children often lack exposure to the normal activities most young people can expect to enjoy. Wherever possible, KidsOut strives to deliver fun opportunities to children who would not otherwise have access to, prioritising the development of a positive outlook, skills, and behaviour.

An unforgettable memory

KidsOut works tirelessly to ensure we provide positive experiences that create the treasured memories that are essential to the good mental health of vulnerable children.

Fun

Fun and happiness are essential in helping the children we support 'cope', providing positive rather than painful memories, as well as giving hope for a brighter future. KidsOut’s services are developed in consultation with refuge workers, mothers and children, always being customised to the interests of those we support. The fun activities we offer are also developed with consideration to activities most beneficial for educational, emotional, and social development.

Inclusive

The children we support are some of the most vulnerable and stigmatised in society. Children who have been relocated from refuge have the highest rates of runaways, school exclusions, and suicide. KidsOut enables children to enjoy positive experiences with those in similar situations that is inclusive to their unique needs.

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Report of the Trustees for the Year Ended 30 June 2021

Our services

All KidsOut’s regular services impact the development of the following four key areas essential to good mental health for vulnerable children:

  1. Children develop the necessary social skills needed to succeed later in life

  2. Children are more confident and better equipped to thrive in new and unfamiliar situations

  3. Children are motivated to apply learned skills in everyday life (e.g. school) and achieve ambitions

  4. Children gain optimism from the positive memories created, encouraging them to be more resilient

With support from KidsOut, children develop the personal skills needed for a healthy mental outlook/wellbeing and handle the trauma that they have faced, helping them become well integrated members of their community.

By delivering our services with refuges and groups in the heart of communities, KidsOut can support over 65,000 children around the UK every year.

Fun Days

Fun Days take disadvantaged children on days that help them remember what it is like to just be kids.

Whether it’s a trip to the theatre or a day at a theme park, Fun Days give children something to look forward to and happy memories they can look back on. Recent Fun Days include exclusive trips to major attractions like KidZania and Drayton Manor theme park, tickets to popular West End shows like Aladdin and the Lion King, VIP cinema screenings, and much more! These days are inclusive to a group’s needs, such as food and transport, and include extras such as a toy to take home. Due to the pandemic the majority of support was through cinema tickets and visits to the seaside.

KidsOut provided 17,276 Fun Days and 9,408 Toy Boxes between July 2020 and June 2021

Toy Box

Children invariably arrive at refuge with only the clothes on their backs. Unlike most children, they lack personal items like toys and games. Due to Covid-19 lockdown measures, the toy box service became more important than ever with many families in refuge unable to move to a new home and many restricted to one room with no internet or access to a TV. KidsOut provided these children with a box of brand-new toys; such as board games, arts & craft kits, puzzles, and books which have kept children occupied, entertained, and engaged while in the sanctuary of a refuge. Further, for the lucky ones able to attend school in person, KidsOut provided part of their school uniform in order that they did not stand out at a new school.

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Report of the Trustees for the Year Ended 30 June 2021

Food vouchers

In response to the most pressing needs of families living in refuge during the Covid-19 pandemic, KidsOut has been distributing supermarket vouchers. This project was delivered digitally, with the KidsOut team emailing supermarket vouchers to staff at partner women’s refuges, who then distributed them to the mothers in their care.

This enabled mothers to purchase essential groceries, helping alleviate financial pressures that had been exacerbated by Covid-19. This helped ensure the basic physical needs of families were met, reducing the stress many were facing and aiding the preservation of longterm mental health.

KidsOut provided 9,705 £25 supermarket vouchers for families in women’s refuges between July 2020 and June 2021

World Stories

“There is a real need for a website like this, both in the classroom and for engaging parents with home reading.” - A Head Teacher

KidsOut’s World Stories is a free, digital library of short stories and tales from around the world, primarily created to help children with English as a second language.

The service was transformed over the financial year, with a new and improved website launching in January 2020. The site now hosts over 600 pieces of interactive and userfriendly content, including video, audio, and visual resources for children, parents, and teachers. The popularity of World Stories has grown exponentially, with over half a million children accessing the library and over 5,000 schools registered. World Stories is an ever-growing international phenomenon that we will continue to cultivate.

Phyzzpod

Phyzzpod is an innovative sensory learning experience for schools and hospices. We have installed 22 Phyzzpods across the UK to help support pupils’ learning, especially children who find it difficult to learn in traditional classrooms. An OFSTED report said that Phyzzpod was such a great learning tool that “every school should have one.”

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Report of the Trustees for the Year Ended 30 June 2021

Case Study 1.

I am a mother of three, a 13-year-old, 8 years old and 6 years old. I was a victim of domestic violence for over 10 years. The kids and I constantly lived in fear from my ex-husband. It was constant physical, emotional, sexual and financial abuse. We were isolated from friends, family, and neighbours. He forced us to move home a lot because every time a neighbour heard the beatings, and asked him about it, he would move us, but first I got another beating normally with a belt because he blamed me. My only outing was work because he wanted more money, and he took it all from me.

I lived in this situation for years that it became part of me. Once I came back from work and found him screaming at my 13-yearold that she did not cook his food properly. This was the last straw and we escaped to Canterbury, we were found there by him, and the police got involved because he was holding me by the hair and put my head out of the window screaming if he doesn’t have my family no one will, neighbours called the police. My kids and I abandoned everything we had in Kent to start over in London.

We were moved to Solace Woman’s Aid, which I call a safe haven, gave us a place to call home, where fear of abuse does not apply. I stayed there for 6 months, getting ready to be rehoused, it's difficult being a single parent looking after the children with no friends and family here, starting over with no money or possessions.

KidsOut charity provided an exciting day out for my children to KidZania, where they spent the day as a fire fighter, being a radio presenter and acting as a police officer in an emergency, this was an amazing time. We have also had cinema tickets, which I could never afford to take them out of refuge to have fun activities and my children have been able to share a lot of these fun experiences back at school. As we leave the Refuge, we are about to receive toy boxes from KidsOut to start our new lives, as with limited money I can only afford the essentials.

It is so nice being able to bond and feel completely relaxed and reminded me we are on our way to creating new, happy memories together, without feeling permanently on edge or having to worry about anything other than just having fun together.

Thank you KidsOut for all you do, words cannot express how much we appreciate your support.

Case Study 2.t

I have worked for many years now in support of women and children who have suffered violence and abuse in their lives, and I am as passionate now as ever. I will continue as long as I feel I can make a difference and know that when they move on from refuge – our mums and children can live happy fulfilled lives together and have the best opportunity for a good safe future together, leaving behind the trauma of the past and remembering good fun times of living in refuge.

Recently, you might have thought that with all the media awareness and government talk around domestic abuse that it is now easier for women and children to access safety and support – not so. When you think that we have more children than adults at any time in refuges, it is vital to provide them with support services. So, you will understand how much we in Brent and refuges across the country owe in gratitude to KidsOut - who I love so much for their amazing contributions that really help our children be happy, and have fun - helping them to heal emotionally.

Escaping from violence and fleeing an abusive relationship is a really difficult decision for women to make at any time. Fear of what will happen should they stay and fear of repercussions once they take the brave step to leave. Not knowing where you will be and having to uproot your children is never easy. Although children want the violence to end they can sometimes express feelings of anger towards their mums – for taking them away from their home – especially from their school and friends. They may even want to be with their father even though they are afraid of him. They can have torn loyalties which cause them anxiety and stress. How can they make sense of it, they are just little kids? Mums can often feel they have let their children down.

Seeing them happy - having toys and fun things to do really helps mums to stay strong.

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Report of the Trustees for the Year Ended 30 June 2021

COVID – 19 and the lockdown has made this so much harder for the families. As a key worker at supported housing accommodation, I have needed to continue to come in throughout lockdown and work continued as normal but also with added measures such as ensuring all 3 properties have hand sanitizers and are keep extra clean. Providing updates to the women regarding where they can (or cannot) go, that they couldn’t visit trusted friends’ houses now or even meet outside and so on. Stuck indoors with limited space, mask wearing and social distancing.

During the first lockdown when schools were closed it was very difficult for our children and their mums, but I am proud of them all and their resilience, the way that they all supported each other to get through it.

Being stuck indoors our kids could not access the online lessons that the schools provided - KidsOut then provided free WIFI at all refuges – which was brilliant, and our kids could participate in online lessons and also play games etc -it made a big difference for them - and I am sure improved their emotional wellbeing in those hard times.

KidsOut continued to provide vital support throughout by providing a Supermarket voucher every month for every one of our mums across all three houses, £25 each time. The women were so thankful for this - it provided extra treats for kids of those whose benefits were in place and a lifeline for the new families without access to benefits or any money yet. It also supported those families who could not leave the refuge for fear of meeting their abuser.

We were provided with donations of really nice new toys from Kids Out for our playrooms - which I gave to mums to provide quality birthday presents for their kids- which made them feel really good, all children got a large box full of age-appropriate amazing toys and more at Christmas and now every child entering refuge gets their own toy box – amazing!

So, as I said I really love the KidsOut people - over the years they have arranged so much:

Please keep supporting this FANTASTIC Organisation in the vital work they do.

Jan Connor Refuge Worker

Brent Refuge

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

Solace Refuge

How have we done?

School uniforms – 4,000 School uniforms supplied to children in a WAFE Refuge

In response to the most pressing needs of families living in refuge during the Covid-19 pandemic, KidsOut distributed supermarket vouchers to all families in refuge who had no access to a foodbank or the school voucher scheme. In total we provided a staggering 21,068 food vouchers to families in refuge. This was possible thanks to the generosity of the Direct Line Group and also being awarded the biggest government grant of any UK charity (in the first tranche) from the Home Office.

The roll-out of the first 200 managed laptops for refuges with internet access have been dispatched to 63 Refuges. Also, 88 Tablets have been dispatched with our partner organisation “Refuge” to cover 43 Refuges, with 2 Tablets per refuge. We will be in the next phase of sending a further 100 laptops over the next quarter. We have also rolled out 1000 free Wi-Fi codes to refuges 9

Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

KidsOut’s World Stories is a free, digital library of short stories and tales from around the world, primarily created to help children with English as a second language. The site now hosts over 600 pieces of interactive and userfriendly content, including video, audio, and visual resources for children, parents, and teachers. The popularity of World Stories has grown exponentially, with over half a million children accessing the library and over 5,000 schools registered. World Stories is an ever-growing international phenomenon hitting 3 million total users.

Children invariably arrive at refuge with only the clothes on their backs. Unlike most children, they lack personal items like toys and games. KidsOut provides every child being rehomed after refuge with a brand-new box of toys. Each Toy Box is both age and gender appropriate, filled with a family game, jigsaw puzzle, craft activity, action figure/doll, books, and a cuddly toy. Due to Covid-19 lockdown measures, the toy box service became more important than ever with many families in refuge

unable to move to a new home and many restricted to one room with no internet or access to a TV. KidsOut provided these children with a box of brand-new toys while they have been socially distancing in refuge rather than waiting until they leave. Toys and activities such as board games, arts & craft kits, puzzles, and books have kept children occupied, entertained, and engaged while staying indoors. Toyboxes - 9,408 Toy Boxes ensuring every child in refuge received one.

Fun Days

Total in year – 10,080 Children

Fun Days take disadvantaged children on days that help them remember what it is like to just be kids.

Whether it’s a trip to the theatre or a day at a theme park, Fun Days give children something to look forward to and happy memories they can look back on. Recent Fun Days include exclusive trips to major attractions, tickets to popular West End shows like Aladdin and the Lion King, VIP cinema screenings, and much more! These days are inclusive to a group’s needs, such as food and transport, and include extras such as a toy to take home.

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Report of the Trustees for the Year Ended 30 June 2021

Some Feedback:

“We had the best time. We have never been to the circus before. “The laser thing was the best part. got to see people high in the air and the skaters were amazing! -I am so happy we got a chance to go to the circus. Thank you! Kids day out”

'Feels nice that they can have a gift to celebrate Eid. So kind, thank you for making them feel worthy and that they deserve treats and gifts.

'Thank you for going above and beyond, everything is superb and extremely special. What a beautiful and thoughtful way to help children through challenging times. A huge thank you'.

'The toys 'The children loved the toys,

made it less and I wouldn't have chosen scary when I first came to any differently. They were a refuge. It lovely surprise for the was nice to children and made them

have a new happy during what has been

bear to a very difficult time'. cuddle'.

“Thank you to KidsOut for supporting the children in refuge. They had the best day, and you could see how they bonded with the mums. We haven’t heard them laugh like that for some time. It was a well needed break and thoroughly enjoyed by all.” – a Refuge Worker

" The children and young people who work with us experience significant trauma, abuse, social isolation/exclusion and poverty. KidsOut supports our families to experience fun activities and promotes the building of friendships as well as healthy attachment to families. The families wouldn't be able to afford these experiences otherwise and are eternally grateful." — Refuge Support Worker

“This opportunity opened doors to Victim of Domestic abuse who never had an experience of a cinema. I see the changes in their faces and a burst of energy. Children are having an ongoing discussion about the Peter rabbit and Croods 2. Behaviours, backgrounds, moving on with life, enjoying and achieving” – a Refuge Worker

“I made few friends. 3 of them have Roblox so we will play online. I like bowling and I am so good at it. Thank you.” – a Child in Refuge

“I will tell everyone in my school about our trips and my teacher too.” – a Child in Refuge

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

- Covid 19 Relief Food Vouchers

“I was struggling financially to buy essential groceries, but the weight has now been lifted off my shoulders. When I received the voucher, it helped me to feed my kids without worrying.” – A mother.

“Thank you so much for the vouchers they have been very helpful as there have been days where I have hardly eaten as I’ve worried for what I will be able to feed my son for the next day. Because of the vouchers I do not have to worry as I can now provide food and snacks.” – A mother.

“In these uncertain times, I can’t tell you what a massive help and relief it is to have help with food especially when you have children and are pregnant. Thank you so much.” – A mother.

“The voucher helped me and my child a lot to buy all our needs for over a week, including personal hygiene products and it was very helpful for my child especially to have some of the vegetables and fruits his body needs at this age.” – A mother.

“Thank you SO MUCH for. We are really low on food here so this will really help all the families we support, thank you for the continued support.” – A support worker at a partner refuge.

“Full tummy happy. We want to try every fruit and veg there is!” – A child.

“I love that I can have fruit and a treat.” – A child.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

- Covid 19 Relief Toy Boxes

“We are so grateful. It’s hard being in a refuge and with the added anxiety of the lockdown it’s been difficult for some children. We really appreciate the toys. Thank you.” – A mother.

“The variety of board games was fantastic. The toys in this box will help keep my child entertained during lockdown. The board games are helping with his learning about taking turns and managing his frustration or excitement.” – A mother.

“Since we moved out of our home due to my partner’s violence, they had to leave all their toys behind and for them to now receive a toy box each was unimaginable. It has all the toys they have been wanting and has helped to calm them.” – A mother.

“The toys have not only entertained the children, it has shown them they are cared about, which is invaluable.” – A support worker at a partner refuge.

“Receiving toy boxes has made such a difference in the children’s lives, especially being in a refuge and then not allowed to go to school, a day in a refuge can be very long and hard for families, but having these toy boxes has helped the whole family.” – A support worker at a partner refuge.

“I loved the magic box. I love my cushion too. Stroking it calms me down.” – A child.

“I have made bracelets with my sister and mum for some of the people that live with us.” – A child.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

Fundraising successes

Giving Tree 2020

Christmas 2020 was easily the best ever for the charity. The whole team at KidsOut were blown away by the fantastic response to the Giving Tree initiative with a record-breaking number of toys received almost double the amount from 2019. This resulted in 22,149 toys and over 4,500 toy boxes being distributed to children in refuge over the 2020 Christmas period. Businesses and individuals from all corners of the UK ditched Secret Santa and donated brand new gifts to disadvantaged children instead. Alongside the contribution of tens of thousands of toys, an incredible £420,000 was raised solely through Giving Tree monetary donations – mostly via the KidsOut on-line shop.

This overwhelming generosity meant KidsOut were able to offer every child in a Women’s Aid Federation refuge the opportunity to receive a toy box at Christmas and thousands of children living in a safe house over Christmas with at least one toy. No child should have to wake up on Christmas day without a present to unwrap and play with, and even receiving a simple present such as a cuddly toy, book, or board game will have made such a difference to these children and their families.

Giving Tree 2020 secured over £1m worth of new toys and £420k in cash donations

“Refuge life can be difficult, especially for families, and the added pressure for parents to ensure their children have presents to open on Christmas morning causes a lot of stress and upset for our mums – especially if finances are tight. However, your donations mean we can provide our amazing families with the opportunity to have a lovely Christmas. Thank you so much and please know your donations will be put towards making a child smile this Christmas.”

– Safer Places in Essex

The initiative spread all over the UK and was reported on by both local and national press, including television, radio, and the National press. After this exposure KidsOut was inundated with donations and enquiries from individuals looking to get involved with the scheme. The charity’s office in Leighton Buzzard was overrun with items purchased through the Giving Tree online shop. The Giving Tree has really caught the hearts and minds of the nation, with many charities copying the idea for their own toy appeals. KidsOut is proud to have kick-started what can only be called a national phenomenon.

KidsOut would like to particularly thank all those companies who allowed us to use their space as collection points. Without their support, the KidsOut Giving Tree would not have been such a huge success. These collection points were vital to the running of the initiative, allowing us to receive toys from companies far and wide. It is important to thank every company and individual who got involved in Giving Tree 2020. Without their generous donations none of this would have been possible.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

The “KidsIn” Initiative with the Direct Line Group

Over March and April 2020, KidsOut launched its “KidsIn” initiative in response to the Covid-19 outbreak. With the generous backing of the Direct Line Group, the charity provided £50 worth of food vouchers to 3,200 families self-isolating in women’s refuges and over £100 worth of brand-new toys to 5,362 children in refuge. Direct Line continued to support KidsOut through 2020 and into 2021. Direct Line also funded 500 laptops/tablets to support our efforts to provide every refuge with child friendly devices to ensure children can continue their education when in refuge.

“We’re proud to be part of this fantastic initiative. The work that KidsOut are doing to help mothers living in refuge and put a smile on their children’s faces is priceless, especially at this challenging time.”

- Penny James, Chief Executive of Direct Line Group.

Home Office Support

KidsOut received the largest grant of any charity from the Home Office’s first round of grants to charities. This enabled KidsOut to provide food vouchers for a year to every family in refuge that had to access to a foodbank or the school voucher scheme. With many families unable to leave refuge for fear of meeting their abuser and staff being withdrawn during lockdown, these vouchers proved to be a lifeline for manty of the families.

Have a Ball at Home

KidsOut’s first-ever virtual event was a great success, raising over £35,000 for the charity’s work with disadvantaged children in refuge. Hundreds of households from across the UK joined KidsOut via a livestream on the charity’s website and YouTube for a night of fun and fundraising on Thursday 30th July 2020.

KidsOut were thrilled to welcome long-time supporter Mike Osman as the evening’s host, who did a fantastic job live on the night. His comedy and impersonations were second to none and we owe great thanks to Mike for also helping to organise some of the content.

There were more special guest appearances for viewers to enjoy, including music from up-and-coming singer-songwriter Jessie Dipper, live magic from magician-extraordinaire Richard Pinner, and a fascinating interview between Chris Tarrant and Spandau Ballet frontman Tony Hadley. Members of the public were also able to take part in the night’s festivities, with the online event offering an interactive quiz, virtual magic tricks, and the opportunity to cook an exclusive menu put together by the Michelin Star Chef Adam Simmonds.

KidsOut’s Festive Celebration

KidsOut’s Festive Celebration took place on Thursday 11[th] December and was a great success KidsOut were thrilled to welcome back Mike Osman as host. A HUGE range of entertainment was provided throughout the night with an exclusive interview from Sir Cliff Richard, music from R&B and soul singersongwriter Terri Walker, Violinist Everton Nelson, West End Kids, Abbotts Hill School Choir, British Baritone Tom Mole, Cheron Mole and Tom Wakeley on piano (and choir), a Christmas Quiz and a Christmas cocktail lesson courtesy of Boom Bars. The Festive Celebration also had a very special interview with Jocelyn Van Bruggen, who is the Children and Young Persons Service Manager at Next Chapter Refuge Colchester. Jocelyn gave an insight on how KidsOut have helped the families she works with.

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Report of the Trustees for the Year Ended 30 June 2021

KidsIn 8000

Over October 2020 KidsOut held their second “KidsIn 8000”, a fundraising initiative to help the charity secure enough money to provide a cinema Fun Day for 8,000 children and mothers in refuge at Christmas or when social distancing measures allow. Members of the public were invited to take part in their own fundraising challenge based around the numbers 8, 80, 800, or 8,000. People from all over the UK took part in a variety of creative challenges, such as creating 80 small scale paintings, 80 bakes in 8 days, and riding the equivalent of the length of UK on a bike in 8 days. The KidsOut team were overwhelmed with the generosity of all those who took part and donated.

Charitable Trusts and Foundations

KidsOut would like to thank every charitable trust and foundation who kindly gave the charity a grant over the 2020/21 financial year. Over £600,000 was secured in grants, providing vital funds for KidsOut’s work. full list of funders who wished to be publicised can be found at https://www.kidsout.org.uk/who-we-are/our- funders-2/

Outdoor cinemas

KidsOut held 3 outdoor cinemas with our partner mental health charity CHUMS. The events raised over £4,000 and pleasingly we held non-public showings for over 400 disadvantaged children.

Sponsored Events

KidsOut supporters were out in force –

HSBC London MME who completed their '8 Wonders Challenge' and travelled 31,979kms via indoor and outdoor exercise! They started in Rio (Christ the Redeemer) and travelled west to every Wonder of the World in three months ending at their head office in London at the end of June. The team raised £3,516 for children in refuges.

Barratt David Wilson Homes, North Thames, helped in various ways from contributing to the ‘Big Give Campaign’, donating their Christmas party funds, taking part in the Giving Tree 2020 as well as a challenge of stepping their way to a target of 8,000 steps every day for 8 days raising over £18,000 in the year.

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Report of the Trustees for the Year Ended 30 June 2021

Policy Expert held a KidsOut day that included everything from a car wash service, Quiz, bake sale, a 50,000 step challenge and much more raising £1,853.

Sarah Kempster and her six year old son, Josh, took on the challenge of run and walking 100km in a month raising £250.

Fallon Miller taught a fun workout for his Year 3 friends during their PE lesson raising a staggering £703.

The 24-hour fundraising stream with CTRTEZ was a major success! Chris smashed his goal and raised a total of £1,000 for KidsOut!

8-Year-old Victoria Lightfoot committed to reading 100 pages every single day for one month and raised £1000.

Dentons Milton Keynes team who walked 25 miles round Milton Keynes and raised £2,485.

The virtual London Marathon runners Chris, Deryl and Rhodri raised £3,270.

Amy, Lucy, and Steve from our partner Policy Expert walked 28 miles for KidsOut raised £1,550.

Mastercard's UK Fintech Team who walked London’s 25k "Thames Bridges Route" raised £2,560.

And hundreds of other supporters around the country raised phenomenal sums of money to support children escaping Domestic Violence.

Volunteering, in-kind support, and Rotary GB&I

Volunteering

Every year KidsOut relies on the kindness of thousands of volunteers to fulfil our mission. This includes all those who help audit and pack toys for children in refuge, give up their evenings to help at the charity’s corporate networking events, collect toys at the London Toy Fair, and many more. Without them, our charity would not have been able to achieve most of the successes of 2020/21.

Over four weeks between January and February, KidsOut teamed up with many generous volunteers to audit and pack 1,915 Toy Boxes

In-kind support

The majority of KidsOut’s income is made up of in-kind support (i.e. donated toys and Fun Days). A major source this comes from the charity’s corporate partners, many of whom have worked with KidsOut for many years. Highlights from 2020/21 included Christmas parties for children in refuge hosted by Hasbro and Vinson & Elkins, engineering workshops with Ciena, and large toy donations from Hasbro, Velcro, Cash for Kids and Aurora World Ltd. All this fantastic support plays a crucial role in KidsOut’s ability to provide fun and happiness to thousands of children all over the UK.

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Report of the Trustees for the Year Ended 30 June 2021

KidsOut were thrilled to receive a donation of 2,000 boxes of toys from Hasbro for the charity’s Toy Box service

Future Plans

Following the year-on-year rapid growth and growing need for KidsOut Children’s Services, a strategic plan has been produced that will ensure our future continued rapid growth. Due to Covid-19, the plan will be implemented from 1 July 2022 and to achieve the virtual doubling of the charity’s services, KidsOut will invest in additional staff post Covid-19. KidsOut intends to keep the percentage cost to below 20p in the £ despite the increase in running costs. As the charity grows, KidsOut aims to reduce their cost percentage back to the historic average of 10p in the £. KidsOut uses both the Charity Commission and Charity Choice’s assessment of our cost base.

For the year July 2021 to June 2022, KidsOut will continue to provide fun and positive experiences to disadvantaged children and young people and aims to generate sufficient funding and secure significant in- kind support in order to:

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Kids Out

Report of the Trustees for the Year Ended 30 June 2021

Financial Review

Principal funding sources

The principal funding sources were donations in kind in the form of Fun Days Out and Toys £1,956,929 (2020: (£2,138,327) together with income generated through fundraising £141,641 (2020: £710,316).

Covid-19 forced the cancellation of events in the latter half of the financial year which had a significant impact on income generated through corporate fundraising in the year. The majority of the events impacted by Covid-19 have now been deferred to 2021. In the event the events are unable to be held the subsidiary has sufficient funds to ensure all ticket holders can be reimbursed. The reduction in fundraising income from events has been mitigated by increased levels of income in the form of grants and corporate donations.

In addition, donations in kind in the form of Fun Days were significantly impacted by the cancellation of the National Rotary KidsOut Day in June 2020.

Reserves policy

Note 17 to the financial statements shows the movement on funds during the year. Unrestricted funds of the charity amounted to £1,624,631 of which £1,000,436 was freely available at the balance sheet date, the remainder being invested in tangible fixed assets.

The reserve policy during the year was as per the Charity Commission guidance. KidsOut maintained the recommended 6 months operating costs (£250,000); one year of committed services (£375,000) and provision for the reimbursement of ticket holders should the deferred events be cancelled, and refunds be requested (£140,000 net of deposits recoverable from venues).

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

Administrative Details

Charity number: 1075789 (England and Wales)
Charity number: SC039477 (Scotland)
Company number: 03636219 (England and Wales):
Registered Office: 14 Church Square,
Leighton Buzzard,
Bedfordshire,
LU7 1AE
Auditors: Haines Watts
4 Claridge Court
Lower Kings Road
Berkhamsted
Hertfordshire
HP4 2AF
Bankers: Metro Bank
44-46 Midsummer Arcade
Milton Keynes
Buckinghamshire
MK9 3BB
Solicitors: Matthew, Arnold & Baldwin Wragge & Co LLP
25 Southampton Buildings 55 Colmore Row
London Birmingham
WC2A 1AL B3 2AS

Key Management Personnel:

Directors and Trustees

The trustees serving during the year end and since the year end were as follows:

H Pitcher OBE (Chairman) (appointed 1 January 2021)

J G O'Hagan C Adcock P H L Blom S Cartwright P A Child S G Glancey C Burton A E Linares (resigned 30 December 2020) S A M O'Brien OBE R Arnold S Williams (Treasurer) J Hime

Chief Executive

Gordon Moulds CBE DL

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

Structure, Governance and Management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

As set out in the Articles of Association, the trustees are nominated by other trustees and must be approved by a board meeting. One third of the trustees resign each year at the AGM of the charity (based on a rota system) but can stand again for re-election at the same meeting. When looking for new trustees to nominate, the trustee board undertakes a skills audit to highlight the areas desired by the charity and those currently lacking or under-represented.

None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Decision making

The board of trustees administers the charity. The board meet quarterly, and individuals will input their particular areas of expertise through the Chief Executive where required at other times. The Chief Executive is appointed by the trustees to manage the day to day operation of the charity. The trustees delegate authority to the Chief Executive to facilitate operations including finance, fundraising, project development and service provision and employment.

Key management remuneration

All Trustees give their time freely and no Trustee/Director received remuneration in the year. The pay of senior staff is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the charity, the directors benchmark against pay levels in other charities of a similar size and scale of activity. A remuneration committee through the Chairman sets and approves all pay awards for the staff.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The staff of the charity submit their own areas of work to a risk assessment on an annual basis and the results of that are compiled in a risk register. This contains identified risks, the systems put in place to mitigate those risks and the procedures put in place to minimise the potential impact of those risks, should they materialise and is reviewed by the trustee board.

Employee involvement

The charity's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests. Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the charity that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Fundraising

We are always exploring ways to grow our income whilst adhering to our values in all our activities. KidsOut manages its own activities in respect to raising funds in conjunction with our trading subsidiary and does not employ the services of external professional fundraisers. KidsOut takes its responsibilities towards its donors very seriously. and seeks to apply best practice to protect the personal data of its donors, never selling or swapping data and ensuring that communication preferences can be changed at any time. KidsOut is mindful of its responsibilities to vulnerable people and undertakes to react to and investigate any complaints regarding its activities for raising funds and to learn from them and improve its service. During the year, KidsOut received no formal complaints about its activities for raising funds.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2021

Statement of Trustees’ Responsibilities

The trustees (who are also the directors of Kids Out UK for the purposes of company law) 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 of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations (as amended). They 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.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions.

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

Approved by order of the board of trustees on 2 February 2022 and signed on its behalf by:

............................................. S Williams – Trustee

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Kids Out UK

Independent Auditor’s Report for the Year Ended 30 June 2021

Opinion

We have audited the financial statements of Kids Out UK (the 'parent charitable company') and its subsidiary (the ‘group’) for the year ended 30th June 2020 which comprise the Consolidated Statement of Financial Activities, the Charity Statement of Financial Activities, the Consolidated and Charity Balance Sheet, the Consolidated and Charity Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you were:

Other information

The trustees are responsible for the other information. The other information comprises information included in the Trustees’ Report, other than the financial statements and our auditor’s opinion thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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Kids Out UK

Independent Auditor’s Report for the Year Ended 30 June 2021

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities on page 19, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made under those Acts.

The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud and error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

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Independent Auditor’s Report for the Year Ended 30 June 2021

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusions.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the charitable company's members and trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, its members as a body and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Shaun Brownsmith FCA Haines Watts Chartered Accountants 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF

Date: .............................................

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Kids Out UK

Consolidated Statement of Financial Activities (Incorporating a Consolidated Income and Expenditure Account) for the Year Ended 30 June 2021

Notes
INCOME AND ENDOWMENTS
Donations and legacies 3
Other trading activities 4
Investment Income 5
Total
EXPENDITURE ON
Raising funds 6
Charitable activities
7
Wages
Fun days
Social security
Pensions
Toy boxes
World stories
General
Distribution of food vouchers
Other
Total
NET INCOME
Transfers between funds
17
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward (as restated)
TOTAL FUNDS CARRIED FORWARD		 (As restated)
2021
2020
Unrestricted
Restricted
Total
Total
fund
funds
funds
funds
£
£
£
£
1,114,353
2,343,455
3,457,808
3,054,071
138,221
3,420
141,641
710,316
9,584
-
9,584
3,619
1,262,158
2,346,875
3,609,033
3,768,006
46,148
55,903
102,051
476,787
308,332
-
308,332
224,710
12,979
207,632
220,611
568,176
29,202
-
29,202
20,003
11,868
-
11,868
4,292
21,985
1,359,972
1,381,957
1,196,103
4,500
-
4,500
18,720
147,308
119,597
266,905
400,696
544
248,506
249,050
-
2,164
-
2,164
-
585,030
1,991,610
2,576,640
2,909,487
677,128
355,265
1,032,393
858,519
-
-
-
-
677,128
355,265
1,032,393
858,519
1,037,725
1,634,405
2,672,130
1,813,613
1,714,853
1,989,670
3,704,523
2,672,132

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of the financial statements.

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Kids Out UK

Charity Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 30 June 2021

Notes
INCOME AND ENDOWMENTS
Donations and legacies 3
Other trading activities 4
Investment Income 5
Total
EXPENDITURE
Raising funds 6
Charitable activities
7
Wages
Fun days
Social security
Pensions
Toy boxes
World stories
General and other
Distribution of food vouchers
Other
Total
NET INCOME
Transfers between funds
17
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward (as restated)
TOTAL FUNDS CARRIED FORWARD		 (As restated)
2021
2020
Unrestricted
Restricted
Total
Total
fund
funds
funds
funds
£
£
£
£
1,208,843
2,343,455
3,552,298
3,134,796
111,864
3,420
115,284
414,466
9,584
-
9,584
3,619
1,330,291
2,346,875
3,677,166
3,552,881
50,477
55,903
106,380
266,167
308,332
-
308,332
358,679
12,979
207,632
220,611
453,178
29,202
-
29,202
32,034
11,868
-
11,868
7,421
21,985
1,359,972
1,381,957
1,348,792
4,500
-
4,500
18,720
147,308
119,597
266,905
15,066
544
248,506
249,050
198,810
436
-
436
-
587,631
1,991,610
2,579,241
2,698,867
742,660
355,265
1,097,925
854,014
-
-
-
-
742,660
355,265
1,097,925
854,014
937,034
1,634,405
2,571,439
1,717,425
1,679,694
1,989,670
3,669,364
2,571,439

The notes form part of the financial statements

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Kids Out UK

Consolidated and Charity Balance sheet for the Year Ended 30 June 2021

(As restated) (As restated)
Group Group Charity Charity
2021 2020 2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible assets 13 624,195 361,884 616,139 351,143
CURRENT ASSETS
Stocks 14 1,465,294 1,188,589 1,465,294 1,188,589
Debtors 15 183,128 167,667 97,300 78,547
Cash at bank and in hand 1,758,202 1,197,200 1,580,342 986,119
3,406,624 2,553,456 3,142,936 2,253,255
CREDITORS
Amounts falling due within one year 16 (326,296) (243,208) (89,711) (32,959)
NET CURRENT ASSETS 3,080,328 2,310,248 3,053,225 2,220,296
TOTAL ASSETS LESS CURRENT LIABILITIES 3,704,523 2,672,132 3,669,364 2,571,439
NET ASSETS 3,704,523 2,672,132 3,669,364 2,571,439
Unrestricted funds 17 1,714,853 1,037,727 1,679,694 937,034
Restricted funds 17 1,989,670 1,634,405 1,989,670 1,634,405
TOTAL FUNDS 3,704,523 2,672,132 3,669,364 2,571,439

The Trustees have prepared group financial statements in accordance with section 398 of the Companies Act 2006 and section 44 of the Charity and Trustee Investment (Scotland) Act 2005. These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies.

The financial statements were approved by the Board of Trustees and authorised for issue on 2 February 2022 and were signed on its behalf by:

................................................................

................................................................

S Williams – Trustee

H Pitcher OBE – Trustee

The notes form part of the financial statements.

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Kids Out UK

Consolidated and Charity Cash Flow Statement for the Year Ended 30 June 2021

Notes
Cash flows provided by operating activities
1
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Cash flows from other financing activities
Interest paid
Net cash provided by/(used in) investing
Activities
Change in cash and cash equivalents in the
reporting period
2
Cash and cash equivalents at the beginning of
the reporting period

Cash and cash equivalents at the end of
the reporting period
 Group
2021
£
843,354
(282,000)
84
(436)
(282,352)
561,002
1,197,200
1,758,202
 Group
2020
£
263,669
(4,000)
3,619
-
(381)
263,288
933,912
1,197,200
 Charity
2021
£
876,575
(282,000)
84
(436)
(282,352)
594,223
986,119
1,580,342		 Charity
2020
£
275,802
(4,000)
3,619
-
(381)
275,421
710,698
986,119

The notes form part of the financial statements.

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Kids Out UK

Notes to the Cash Flow Statement for the Year Ended 30 June 2021

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Consolidated
Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
Adjustment for non-cash transactions
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Charity
Net income for the reporting period (as per the statement of
financial activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
Adjustment for non-cash transactions
(Increase)/decrease in amount owed by subsidiary
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities		 2021
2020
£
£
1,032,393
858,519
19,689
17,425
(84)
(3,619)
436
-
(276,705)
(561,597)
(15,461)
(2,932)
83,086
(44,127)
843,354
263,669
2021
2020
£
£
1,097,925
854,014
17,004
12,388
(84)
(3,619)
436
-
(276,705)
(561,597)
(21,144)
13,133
2,391
(7,586)
56,752
(30,931)
876,575
275,802

2. ANALYSIS OF CHANGES IN NET FUNDS

Consolidated



Net Cash
Cash at bank and in hand
Charity
Net Cash
Cash at bank and in hand
3. MAJOR NON-CASH TRANSACTIONS
Increase in stock of donated toys and vouchers		 As at
1 July 2020
£
1,197,200		 As at
Cash flow
30 June 2021
£
£
561,002
1,758,202
As at
1 July 2020
£
986,119		 As at
Cash flow 30 June 2021
£
£
594,223
1,580,342
£ 2021
2020
£
276,705
561,597

The notes form part of the financial statements

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Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2021

1. CHARITY INFORMATION

Kids Out UK is a private company limited by guarantee incorporated in England and Wales. The registered office is 14 Church Square, Leighton Buzzard, Bedfordshire, LU7 1AE.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The presentation currency of these financial statements is in £ sterling.

The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. In response to the COVID-19 pandemic, the trustees have tested their cash flow analysis to take into account the impact on their business of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Group financial statements

The financial statements consolidate the results of the charity and its wholly owned subsidiary, Kids Out Trading Limited on a line-by-line basis.

Critical accounting judgements and key sources of estimation uncertainty

The key source of estimation uncertainty arises from the valuation of fun days out and toys donated to the charity.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

The Charity benefits greatly from the involvement and support of its many volunteers. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT is charged as a cost against the activity for which the expense was incurred.

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Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2021

2. ACCOUNTING POLICIES - continued

Allocation and apportionment of Support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programme and activities. These costs have been allocated between the cost of raising funds and expenditure on charitable activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property - 2% on cost
Improvements to property - Straight line over 20 years
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks and donated goods

Stocks comprise toys and vouchers donated to the charity for distribution to its beneficiaries and are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items

Donated goods and gifts in kind are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay for the goods on the open market. The open market value is updated every four years to reflect the inflation and price changes. A corresponding amount is recognised in stock in the period of receipt. Stock is reduced when the toys and vouchers are distributed and an equivalent charge is included in charitable activities at that point.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash at bank and in hand

Cash at bank and in hand includes cash held in short term deposit accounts or accounts with instant access.

32

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2021

3. DONATIONS AND LEGACIES

Donations
Gift aid
Legacies
Grants
Donation received from subsidiary		 Charity
2021
£
2,693,403
90,854
13,028
660,523
94,490
3,552,298		 Charity
2020
£
2,839,636
38,307
15,152
160,976
80,725
3,134,796		 Group
2021
£
2,693,403
90,854
13,028
660,523
-
3,457,808		 Group
2020
£
2,839,636
38,307
15,152
160,976
-
3,054,071

Income from donations include the following donations in kind:

Fun days out
Toys and vouchers
Cinema tickets
Goodie bags
School uniforms
Various
Total		 2021
2020
£
£
137,025
463,046
1,544,216
1,675,281
51,030
-
63,675
-
46,950
114,033
-
-
1,956,929
2,138,327

4. OTHER TRADING ACTIVITIES

R TRADING ACTIVITIES
2021 2020
£ £
Fundraising events 141,641 710,316

Kids Out Trading Limited, a company incorporated in England & Wales (company number 04366968) is a wholly owned subsidiary of the charity by virtue of Sections 1162 (2) (c) (i) and 1162 (4) (a) of the Companies Act 2006. The company pays all profits in excess of working capital requirements to the charity under the gift aid scheme. Kids Out Trading Limited provides fundraising services to the charity and a summary of the trading results are shown below.

The summary financial performance of the subsidiary alone is:

The summary financial performance of the subsidiary alone is:
Turnover
Cost of sales and administration costs
Net profit
Tax on profit
Gift aided to the charity in the year
Retained		 2021
£
26,357
3,834
30,191
(1,233)
(94,490)
(65,532)

2020
£
315,846
(228,520)
87,326
(2,100)
(80,725)
4,501

33

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2021

4. OTHER TRADING ACTIVITIES – continued

The assets and liabilities of the subsidiary were:
Fixed assets
Current assets
Current liabilities
Total net assets
Gift aided to the charity since the balance sheet
date
STMENT INCOME
Rent received
Deposit account interest		 2021
£
8,056
316,248
(289,143)
35,161
13,386		 2020
£
10,741
300,201
(210,249)
100,693
75,000
2021
£
9,500
84		 2020
£
-
3,619
9,584 3,619

5. INVESTMENT INCOME

6. RAISING DONATIONS AND LEGACIES

Staff costs
Staging fundraising events
Other fundraising costs
Depreciation
Support costs		 2021
£
69,879
-
32,172
-
-
102,051		 2020
£
149,109
242,423
58,668
5,037
21,550
476,787

7. CHARITABLE ACTIVITIES COSTS

Wages, social security and pension
Toy boxes
Fun days
World stories
Distribution of food vouchers
General and other		 Direct costs
£
349,402
1,330,847
220,611
4,500
249,050
117,286
2,271,696		 Support costs
(See note 8)
£

-
51,110

-

-

-

151,783
202,893		 Totals
£
349,402
1,381,957
220,611
4,500
249,050
269,069
2,474,589

8. SUPPORT COSTS

8. SUPPORT COSTS
Toy boxes
General		 Governance
Management
Finance
Other
costs
Totals
51,110
-
-
-
51,110
105,646
8,515
25,359
12,263
151,783
156,756
8,515
25,359
12,263
202,893

34

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2021

9. NET INCOME

Net income is stated after charging:

Charity Charity Group Group
2021 2020 2021 2020
£ £ £ £
Auditor’s remuneration:
Audit fees 8,149 4,000 6,554 5,370
Accountancy services 4,114 2,814 4,114 4,114
Depreciation 17,004 12,388 19,689 17,425

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th June 2021 nor for the year ended 30th June 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30th June 2021 nor for the year ended 30th June 2020.

11. STAFF COSTS

All staff are employed by the charity


Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:

Charitable activities
Generating funds
Support
Governance
The number of employees whose employee benefits (excluding employer pension costs)
£100,001 - £110,000
£110,001 - £120,000		 2021 2020
£
£
308,332
358,679
29,202
32,034
11,868
7,421
349,402
398,134
2021 2020
5
6
4
5
2
4
1
1
12
16
exceeded £60,000 was:
2021
2020
1
-
-
1

Pension costs are allocated to activities and between restricted and unrestricted funds in proportion to the related staffing costs incurred.

35

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2021

12. COMPARATIVES FOR THE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
329,098
Other trading activities
710,316
Investment income
3,619
Total
1,043,033
EXPENDITURE ON
Raising funds
472,224
Charitable activities
Other fun activities and support
200,204
Fun Days
157,961
Toy boxes
292,647
Distribution of food vouchers
-
Total
1,123,036
NET INCOME/(EXPENDITURE)
(80,003)
Transfers between funds
2,000
Net movement in funds
(78,003)
RECONCILIATION OF FUNDS
Total funds brought forward
1,083,321
TOTAL FUNDS CARRIED FORWARD (as restated)
1,005,318		 Restricted
funds
£
2,724,973
-
-
2,724,973
4,563
-
463,046
1,120,032
198,810
1,786,451
938,522
(2,000)
936,522
730,292
1,666,814		 Total funds
£
3,054,071
710,316
3,619
3,768,006
476,787
200,204
621,007
1,412,679
198,810
2,909,487
858,519
-
858,519
1,813,613
2,672,132

36

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

13. TANGIBLE FIXED ASSETS

Group
COST
At 1st July 2020
Additions
At 30th June 2021
DEPRECIATION
At 1st July 2020
Charge for year
At 30th June 2021
NET BOOK VALUE
At 30th June 2021
At 30th June 2020
CHARITY
COST
At 1st July 2020
Additions
At 30th June 2021
DEPRECIATION
At 1st July 2020
Charge for year
At 30th June 2021
NET BOOK VALUE
At 30th June 2021
At 30th June 2020		 Freehold
property
Improvements
to property
£
£
312,442
60,748
280,000
-		 Motor
vehicles
Computer
equipment
Totals
£
£
£
23,096
81,421
477,707
-
2,000
282,000
23,096
83,421
759,707
9,355
80,429
115,823
3,435
1,659
19,689
12,790
82,088
135,512
10,306
1,333
624,195
13,741
992
361,884
Motor
vehicles
Computer
equipment
Totals
£
£
£
4,000
76,654
453,844
-
2,000
282,000
4,000
78,654
735,844
1,000
75,662
102,701
750
1,659
17,004
1,750
77,321
119,705
2,250
1,333
616,139
3,000
992
351,143
592,442
60,748
15,747
10,292
9,449
5,146
25,196
15,438
567,246
45,310
296,695
50,456
Freehold
property
Improvements
to property
£
£
312,442
60,748
280,000
-
592,442
60,748
15,747
10,292
9,449
5,146
25,196
15,438
567,246
45,310
296,695
50,456		 Motor
vehicles
Computer
equipment
£
£
4,000
76,654
-
2,000
4,000
78,654
1,000
75,662
750
1,659
1,750
77,321
2,250
1,333
3,000
992

Included in cost or valuation of land and buildings is freehold land of £50,000 (2020 - £50,000) which is not depreciated.

37

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

14. STOCKS

TOCKS
2021 2020
£ £
Stocks 1,465,294 1,188,589

All stocks are held by the charity and comprise donated toys and vouchers.

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income		 Charity
2021
Charity
2020
Group
2021
Group
2020
£
£
£
£
13,860
35,398
89,490
98,803
52,560
31,416
-
-
19,883
-
82,640
-
10,997
11,733
10,998
68,864
97,300
78,547
183,128
167,667

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Tax
Social security and other taxes
Other creditors
Accruals and deferred income		 Charity
2021
Charity
2020
Group
2021
Group
2020
£
£
£
£
66,339
11,334
66,530
11,334
-
-
-
2,100
17,839
8,864
36,916
18,346
133
4,358
217,448
4,358
5,400
8,403
5,400
207,070
89,711
32,959
326,294
243,208

Deferred income comprises advance tickets sales in respect of events held by the trading subsidiary.

2021
£
Balance at 1 July 2020
196,017
Amount released to income from fundraising events
(196,017)
Amount deferred in the year
-
Balance as at 30 June 2021
-		 2020
£
174,622
(174,622)
196,017
196,017

38

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

17. MOVEMENT IN FUNDS

(As restated)
As at
1 July 2020
£

Unrestricted funds
General fund
1,037,725
Restricted funds
Toy Box
1,420,056
Fun Days
148,074
Jersey
40,000
Van
-
Grants
-
Food vouchers
4,881
Other
21,394
1,634,405
TOTAL FUNDS
2,672,130
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Toy Box
Fun Days
Food Vouchers
Grants
Other
TOTAL FUNDS		 (As restated)
As at
1 July 2020
£

Unrestricted funds
General fund
1,037,725
Restricted funds
Toy Box
1,420,056
Fun Days
148,074
Jersey
40,000
Van
-
Grants
-
Food vouchers
4,881
Other
21,394
1,634,405
TOTAL FUNDS
2,672,130
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Toy Box
Fun Days
Food Vouchers
Grants
Other
TOTAL FUNDS		 Net
Transfers
movement
between
in funds
funds

£
£

677,128
-
151,418
-
(80,184)
-
-
-
-
-
87,952
-
(4,881)
-
200,960
-

355,265
-
1,032,393
-
Incoming
Resources
resources
expended
£
£
1,262,158
(585,030)
1,614,906
(1,463,488)
140,484
(220,668)
243,625
(248,506)
146,750
(58,798)
201,110
(150)
As at
30 June 2021
£
1,714,853
1,571,474
67,890
40,000
-
87,952
-
222,354
As at
30 June 2021
£
1,714,853
1,571,474
67,890
40,000
-
87,952
-
222,354
1,989,670
3,704,523

Movement
in funds
£
677,128
151,418
(80,184)
(4,881)
87,952
200,960
355,265
1,032,393
2,346,875
(1,991,610)
3,609,033
(2,576,640)

Toy Box

Box of toys delivered to children from refuges who have escaped domestic violence.

Fun days

Fun activity days out for disadvantaged children including the annual Rotary Day out. Included within the fund are amounts restricted to specific localities.

Jersey

Funds for projects and activities in Jersey.

Food Vouchers

Funds to be spent on food vouchers for residents of refuges.

39

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

17. MOVEMENT IN FUNDS - continued

Comparative for movement in funds



Unrestricted funds
General fund
Restricted funds
Toy Box
Fun Days
Jersey
Van
Food vouchers
Other
Forklift
TOTAL FUNDS		 (As restated)
Net
Transfers (As restated)
As at
movement
between
As at
1 July 2019
in funds
funds
30 June 2020
£
£
£
£
1,083,321
(148,287)
2,000
937,034
626,992
793,064
-
1,420,056
71,300
76,774
-
148,074
20,000
20,000
-
40,000
12,000
(12,000)
-
-
-
4,881
-
4,881
-
21,394
-
21,394
-
2,000
(2,000)
-
730,292
906,113
-
1,634,405
1,813,613
757,826
-
2,571,439

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Toy Box
Fun Days
Van
Jersey
Food Vouchers
CJRS Grant
Other
Forklift
TOTAL FUNDS		 Incoming
resources
£
1,043,033
1,913,096
539,820
-
20,000
224,100
4,563
21,394
2,000		 Resources
Movement
expended
in funds
£
£
(1,191,320)
(148,287)
(1,120,032)
793,064
(463,046)
(12,000)
76,774
(12,000)
-
20,000
(219,219)
4,881
(4,563)
-
-
21,394
-
2,000
(1,818,860)
906,113
(3,010,180)
757,826
2,724,973 (1,818,860)
3,768,006 (3,010,180)

40

21. PRIOR YEAR ADJUSTMENT

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2021

18. ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS

Restricted
General Funds Funds Total
£ £ £
Tangible fixed assets 624,195 - 624,195
Stocks - 1,465,294 1,465,294
Cash at bank and in hand 1,143,854 614,348 1,758,202
Other net current assets/(liabilities) (143,418) 250 (143,168)
1,624,631 2,079,892 3,704,523

19. RELATED PARTY DISCLOSURES

Kids Out Trading Limited

During the year one trustee of Kids Out UK was a director of Kids Out Trading Limited, a UK company. The company raises funds on behalf of the charity. The company paid the charity a management charge for costs incurred on its behalf of £nil (2020 - £20,000) and a donation of £94,490 (2020 - £80,725).

As at 30 June 2021, the Company owed Kids Out UK £52,560 (2020 - £31,416) which was unsecured and repayable upon demand.

The key management personnel of the charity is the Chief Executive Officer whose employee benefits including Employers National Insurance totalled £112,585 (2020 - £133,940).

20. COMPANY LIMITED BY GUARANTEE

The liability of each member is limited to £1 by guarantee.

During the audit, the Chief Executive became aware there were corrections required to some of the restricted fund balances of the Charity, as the opening position was incorrect. The amendments related to the year ended 30 June 2020 and they were as follows:

The overall impact on the Net Funds position in the Balance Sheet was Nil as the corrections were between restricted fund balances, although the split did change between Unrestricted funds and Restricted funds.

41