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2022-06-30-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 2022

for Kids Out UK

Haines Watts (Berkhamsted) Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF

Kids Out UK

Contents of the Financial Statements for the Year Ended 30 June 2022

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 2022

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 2022 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 2022

A Year of Fun & Happiness

In 2021/22 KidsOut provided:

KidsOut’s refuge services delivered the following outcomes… Toy Boxes:

Food vouchers:

Fun Days:

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

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. These are homeless families. Pre-pandemic, every year over 20,000 children in the UK fled domestic violence to a women’s refuge with their mothers, with many traumatised by being relocated away from friends and family. Due to 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 in 2021/22.

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! Resulting in a bottle neck and thousands of families that would normally find shelter in a refuge have been put into temporary non-staffed accommodation. Thus, KidsOut worked with local authorities to provide support to the families relocated to a temporary non-staffed safe house.

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%.

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 foodbank 39% of refuge residents are not supported by free
school meal vouchers
43% of refuges are not supported by any 78% of refuges are unable to provide communal
external organisations, aside from KidsOut computers for their residents while 42% lack WIFI
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 2022

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, regularly supporting over 70,000 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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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

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 70,000 children around the UK every year.

Fun Days

Fun Days takes disadvantaged children across the UK on a fun day out and helps them remember what it is like to just be children. Whether a trip to the theatre or a day at a theme park, Fun Days gives them something to look forward to and happy memories they can look back on.

While KidsOut supports children from a range of backgrounds, including those living with critical health issues, in economic hardship or with a disability, most of our most vulnerable beneficiaries are children that have fled domestic abuse for the safety of a refuge. Having experienced domestic violence either directly or witnessed it repeatedly at home, these children live with many emotional and economic challenges. KidsOut is the only national children’s charity focusing directly on their needs and working to to provide happy and positive experiences for families to look back on.

With refuges and other domestic abuse services overstretched, compounded by many staff working from home due to COVID-19 restrictions, the provision of normal social and educational opportunities has been severely limited. It is important for KidsOut to provide positive experiences to break the cycle, remind these children that someone does care, and remember what it feels like to be a child again.

Many of these children have never experienced a day out to a theme park, seaside or even the cinema. Grouping children together who have experienced similar traumas helps them to engage in conversation, provide emotional support, and to realise they are not alone. By opening up and having the freedom to experience an exciting day out with their new friends will build a sense of purpose, raise their self-esteem and break down a wall of fear, loneliness and exclusion.

This year included exclusive trips to Kidzania, the West End Theatre including “”Frozen” and “Lion King” & Cookery Workshops, trips to the Seaside, cinema, tenpin bowling, Jubilee patriotic tea parties, Peppa Pig, Alice in Wonderland, Bearsden Dry Ski Slope and much more.

KidsOut provided 40,941 Fun Days

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

National Rotary KidsOut Day 2022

KidsOut was thrilled to announce the National Rotary KidsOut Day was back for 2022, having sadly paused for the first time during the pandemic. This year the National Rotary KidsOut Day was attended by 17,179 disadvantaged children, 288 Clubs and 1,393 schools.

Whilst this is only around 60% of pre-Covid levels, it is an excellent start and very pleasing to see so many Rotary Clubs taking part when funding is currently stretched.

The first National Rotary KidsOut Day took place in 1990 and since then it has turned into the biggest single outing for disadvantaged children in the UK. With more than 30,000 children participating in 2019, the National Day Out is run nationally in conjunction with Rotary International in Great Britain and Ireland (RIBI) and is always on the second Wednesday in June.

The children visited 80 different attractions and events, with some of the biggest outings taking place (in order of highest attendance) at Chessington World of Adventures (2,230 children), Wicksteed Park (1,551 children), Drayton Manor Theme Park (1,200 children), Aldershot Army Rugby Ground (1,157 children) and Longleat Safari Park (972 children).

Toy Box

KidsOut supports and enhances the mental health and wellbeing of children in Refuge who have escaped abuse, often with only the clothes on their back, by providing each child with a box of brand-new toys, offering comfort at a very traumatic time for them. These children have experienced physical, emotional, and even sexual abuse. We want children to remember their time in Refuge as positive, keeping them occupied, engaged and entertained while in the sanctuary of a Refuge. Each toy box is filled with family games, arts & craft kits, puzzles and books, and a cuddly toy to call their own.

KidsOut provided 13,150 Toy Boxes and

36,908 Loose Toys between July 2021 and June 2022

“You really have no idea how much these toys mean to me and my children, I walked away from my home with nothing and that broke my heart. Now the children have some belongings of their own, it eases my guilt. Thank you so much for helping us” – Refuge mum

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

Food vouchers at Christmas

KidsOut continue to focus its support on those requiring the greatest assistance with our feedback reporting relief of poverty, improved physical health and reduced level of stress in the family unit, especially around Christmas time when children require fun and happiness the most.

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 3,142 £20 supermarket vouchers for families in women’s refuges at Christmas

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 60,000 teachers registered. World Stories is an evergrowing international phenomenon that we will continue to cultivate.

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Computers and Wifi for Refuge children

With 78% of refuges unable to provide communal computers for their families in Refuge and while 42% lack wifi access, these statistics show how many 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.

KidsOut has provided 200 managed laptops and 131 tablets.

“ It’s brilliant having laptops for children / young people to use. Especially during the pandemic, they have been available if children have to do work at home. A 16-year-old has used a laptop to create a CV and younger children enjoy playing educational games. It’s good that there is a time limit so we can keep an eye on its usage and ensure that it is being used appropriately.” – Refuge worker

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

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.”

KidsOut Finished an exciting new project to install a sensory space for the Inclusion Room development within the hospitality boxes at Huddersfield Football Club where the supporters with additional needs or their families can come and watch a game from behind the glass in a warm, safe space.

The installation included a video projection, sound system, colour wash, a mirrorball effect light, a ripple projection effect, a pattern projector, UV lighting, dice, nd switches for control of the room, a trolley with bubble wall, fibre optic lightsource, a vibroacoustic body pillow and touchscreen control system.

Feedback from a family that attended a game

“ I am thrilled to have experienced the much-awaited Inclusion Room with my daughter at the game last week.

The room itself looked excellent, she had seen the bubbles machine as they have one at school but once she ’ d been shown how to use it, she had a play and soon got to grips with things!

The range of effects on the lighting and projector were great and created many different atmospheres. Having the two rooms is such a bonus too, it was a warm, welcoming area for them and looked great.

Having the choice of being able to watch in the main room, the sensory room and being able to go outside was great. The seats outside were much comfier for her as they are padded so didn ’ t experience any negative sensory issues there at all! My daughter felt special and pleased to be invited, we all have great memories of the evening I am thrilled to have experienced the much-awaited Inclusion Room with my daughter at the game last week.

The room itself looked excellent, she had seen the bubbles machine as they have one at school but once she ’ d been shown how to use it, she had a play and soon got to grips with things!

The range of effects on the lighting and projector were great and created many different atmospheres. Having the two rooms is such a bonus too, it was a warm, welcoming area for them and looked great.

Having the choice of being able to watch in the main room, the sensory room and being able to go outside was great. The seats outside were much comfier for her as they are padded so didn ’ t experience any negative sensory issues there at all! My daughter felt special and pleased to be invited, we all have great memories of the evening ” st week. Feedback from a family that attended a game

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Kids Out UK Report of the Trustees for the Year Ended 30 June 2022

Case Study 1.

I was abused for many years, raped, kicked and controlled to the point that I could not leave the house without his permission. I finally decided to leave when I realised the impact of all this on my children. He was always around the house watching me all the time. While he was out shopping, I had half an hour to call the police and get out. I had no time to get anything, I simply walked out with the clothes I was wearing. Shivering in the cold with no coat and wearing slippers. We were treated like servants in our own home. My children were constantly belittled, ridiculed and shouted at. We walked into our bedroom in the refuge and I suddenly saw a smile on my children’s faces as they quickly opened the toy boxes. This immediately took their mind of what they had walked away from. This kept them busy while I spoke to the Support Workers and sorted out urgent tasks. My daughter had nightmares, bedwetting and lack of trust in adults. She would hold me tightly and not leave my side.

The trips to Drayton Manor were so exciting as my children had never been to a theme park before. They counted the days like children waiting for Christmas. I had no NI number as I had never worked before, I had no ID or my passport. I didn’t even know if I had indefinite leave to remain in the UK. I could not apply for benefits immediately until these issues were sorted. The vouchers given by KidsOut were greatly welcomed as we could buy basic food items.

The cinema tickets took us away from the dreadful memories and helped us to switch off even if it was for a few hours. Diwali Hampers and the Christmas presents brought tears to our eyes because we had never received gifts before. It was lovely to acknowledge that someone cared about us.

I would like to thank all those kind people who support Kids Out. Physical scars heal but mental scars remain for many years to come. Knowing that someone cares helps us to wake up every day and hope for a better future.

Case Study 2.

The family consisted of 3 members (mum, dad and the child). Mum and Child A experienced Domestic Violence from the father. Child A is an 8-year-old and was aware of the abuse taking place. She also experienced neglect, emotional and physical abuse by her father. Mum was originally from Pakistan; she had a love marriage and then came to the UK on a Spousal Visa. Mum had limited spoken English and limited knowledge of her surrounding and “life in the UK”.

Child A attended school whilst living at the family home. Child A attended school with shoes that had holes in them, she was made to massage her father’s feet and was made to count the bites on the banana’s she had, so that the father could identify if the mother had eaten any banana (mother was made to starve) she was also physically abused including being hit.

Mother was subject to physical abuse, mental and emotional torture, Coercive Control and was deprived of food. Father used to count the items of food before leaving and used to count again upon returning to ensure Mum had not eaten anything. Father used to only allow mum and child A to use 1 toilet roll per week, if this finished before the week, mum was subject to physical abuse. The above are only a small percentage of the daily abuse mum and child A went through.

Child A had a brilliant idea of reaching out to her school via her class DOJO app. She wrote a letter and then sent it via the app. As it was Sunday no school teachers picked this up. She then came up with another idea, she had learnt to ring 999 in an emergency, so this is exactly what she did. She dialled the number on her mum’s phone, she spoke briefly to the officer and then passed the phone to her mum. The police attended immediately and took mum and Child A away. They were placed in a hotel; however, they didn’t have any money or food. They had to leave the hotel the next day. Mum was given a phone number for Women’s Aid who arranged to pick them up and also bought food. Mum and Child A were placed in another hotel temporarily before getting a space in the refuge. Mum and Child A were very happy with their new home. Child A stated she liked her “big room”.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

Case Study 2 - continured

The experience of Domestic Violence affected child A significantly. She lacked confidence and had trust issues and struggled to build relationships with others. She was very attached to her mum and wouldn’t leave her side. She was delayed in her education as she could not access her old school.

Kids out aided the refuge to provide Child A with donations of toys (these were used to support with developing relationships with refuge staff but also help her with developing coping mechanisms to deal with the traumatic experiences she had), uniforms (as mum did not have money to buy uniforms), Fun days program (which supported towards a trip to Drayton Manor theme park) and buddy bags. Kids out donations enabled the refuge to bring back some normality in the child’s life. Additionally, provide events such as the magic show and Maths interactive websites during the pandemic enabled activities to take place to keep Child A engaged and motivated whilst being at home thus keeping her occupied from thinking back to her traumatic experiences.

Mum stated “donations helped us because I couldn’t give my daughter anything at the beginning” “I had no money” “my daughter was very happy to receive toys” Mum stated “this supported her confidence” and that she (Child A) was “unrecognizable” and “wouldn’t stop talking now”. Child A stated “Sometimes my mummy doesn’t have money to buy me new toys all the time” “I really like the toys because I like playing with them in my bedroom and with my mummy”.

During the pandemic to prevent the spread of infection all children at the refuge were given toys to keep. This made them very happy because they were no longer sharing, they took responsibility and pride in having their own toys.

Kids out continues to support the refuge with donations which allow children to receive toys/other items during special occasions such as birthdays, Christmas, Eid and other festive seasons where mother’s would struggle to provide otherwise

Case Study 3.

Client moved into refuge with 2 sons, aged 2 and 3yrs in May. I met them at the train station and helped with their belongings, 1 suitcase and 2 big bags filled with clothes as well as the double pushchair. Mum was exhausted, it had taken 3 changes on the train with 2 small and tired children. She had carried all she could with her and fled their home where she had been experiencing domestic abuse from her husband and father of her children.

We arrived at the refuge at 6pm. They were safe and once we had shown them around and filled in the paperwork, we left them to settle for the evening. I had put out a few small toys we had been donated for the children but the following day I applied for the KidsOut toy boxes for each of them. They arrived quite quickly, and I took them to the refuge for the boys. Mum was so pleased that they had some toys to call their own. They were age appropriate and a welcome distraction. Mum said that it would be so good to have some things they could take with them when they leave refuge and begin making a new home for themselves.

The boys loved their toy boxes. They are very active and need lots of attention. Mum and myself can sit and play with them spending meaningful time together. They also provide the opportunity for the boys to learn new skills. Already we have noticed an improvement in the older child’s language development which was significantly delayed.

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Report of the Trustees for the Year Ended 30 June 2022

Kids Out UK

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.

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

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 user-friendly 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 – 40,941 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 12 such as a toy to take home.

Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

Some Feedback:

“The children’s faces when we give them the boxes light up. I work in the community and sometimes these children get overlooked as they aren’t in refuge so it’s wonderful that we can work with you to provide a little happiness to these families – thank you!” – Community worker

"I loved my chocolate treat and my new pjs are so comfy" – Child in refuge

“The children felt so special and excited when they were gifted the toys as some of them genuinely have never had toys to play with before they came to Solace. Projects like these are priceless!” – Refuge worker

'The toys “Technology is a big focus

made it less for most children but to scary when I first came to receive a board game so refuge. It they can interact together as was nice to a family and build memories,

have a new as well as skills, is amazing”

bear to – Refuge worker 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

“You really have no idea how much these toys mean to me and my children, I walked away from my home with nothing and that broke my heart. Now the children have some belongings of their own, it eases my guilt. Thank you so much for helping us” – Refuge mum

'Funding like this is so crucial for our services. All our funding is allocated and we do not have any spare funds to be able to do extra activities such as these. This activity in particular enabled the children to feel loved and cared for and for them to know they can have a happy future from their abuser' - Refuge worker

‘It was great to spend some quality time with the children and have fun without the worry of money. Thank you so much’ – Refuge mum

““It was a really fun place and there’s lot of activities to do”.” – a Child in Refuge

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

Fundraising successes

Giving Tree 2021

The KidsOut Giving Tree was hugely successful again this year. Despite the online shop sales being around only 50% of last year, an estimated 20,000 more toys were collected. Further, we received more National media exposure than ever before. The CEO appeared on London Live and numerous BBC County and independent radio stations thanks to the support of BF Media.

With over 1,000 companies (802 last year) taking part in this year’s Giving Tree. The on-line shop took a fantastic £196,000 (plus £29,493 in gift aid). The generosity of all companies and individuals who donated online was so heartening to witness. With the average spend being £34.60 (2021 - £31.67).

Giving Tree 2021 secured over £1m worth of new toys and £200k 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.

“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.

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Kids Out UK

Report of the Trustees

for the Year Ended 30 June

Charitable Trusts and Foundations

KidsOut would like to thank every charitable trust and foundation who kindly gave the charity a grant over the 2021/22 financial year.

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.

On the 18[th] September 2021 a team of very brave staff members one Trustee and a few family members took part in Tough Mudder and raised £4,050 in the process. Well done to all who took part.

The Royal Parks half marathon in November raised an amazing £18,900 with over 60 runners.

Youtuber CtrTez once again supported KidsOut with another 24hr stream raising £800.

The now iconic Leighton Buzzard to Paris bike ride took us from the heart of Bedfordshire through beautiful English villages and into the stunning countryside of rural France before we reached Paris and end the challenge under the Eiffel Tower! The group of 14 Riders raised over £30,000.

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

Golf Days

We were very fortunate to have 7 golf days held supporting KidsOut.

Barratt David Wilson (BDW) Homes were involved in 3 of the events with Bristol raising £43k, Watford £40k and Cardiff raised £11k that BDW Homes matched funded!

We also had events at The Belfry, The Bedfordshire Golf Club, Essenden Golf Club and the Ducketts Golf Day raising another £20k.

Major Events

KidsOut’s London Question of Sport was a great success, raising over £95,000. Over 300 people from London-based companies joined KidsOut at The Royal Lancaster London for a night of fun and fundraising on Thursday 16th September 2021.

Long term partner Talint Partners asked KidsOut to three awards evenings in September raising a total of £13,600.

Birmingham Question of Sport was a most enjoyable event, raising £46,403 plus Gift Aid for disadvantaged children throughout the Midlands. Over 350 people from Birmingham-based companies joined KidsOut at Villa Park for a night of fun and fundraising on Thursday 3rd March 2022.

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Report of the Trustees for the Year Ended 30 June

KidsOut’s Bristol Question of Sport raised a staggering £123,310 plus Gift Aid with only 380 people from Bristol-based companies at Ashton Gate Stadium on Friday 10th March 2022.

KidsOut’s Leeds Question of Sport continues to be our largest event with over 800 people from Yorkshire-based companies joining KidsOut at Elland Road on Thursday 24th March 2022. The event raised a magnificent £104k plus Gift Aid. Congratulations and thanks to the ‘magnificent seven’ committee members who sold a staggering 79 tables for the event.

The KidsOut Four Seasons Ball was a great success, raising £59,784 for the charity’s work with disadvantaged children throughout Greater London. Over 200 people from London-based companies.

The KidsOut Manchester Question of Sport Gala Dinner was successful, raising £16,590 for the charity’s work with disadvantaged children throughout Manchester. Over 300 people from Manchester-based companies joined KidsOut at The Etihad Stadium for a night of fun and fundraising on Friday 19th November 2021.

KidsOut’s Cardiff Question of Entertainment Gala Dinner had a great turnout and was extremely successful, raising over £37,000 for the charity’s work with disadvantaged children throughout Wales. Over 350 people from Cardiff-based companies joined KidsOut at The Celtic Manor Resort and Hotel for a night of fun and fundraising on Friday 8th November 2021.

KidsOut’s London question of Sport was another staggering success, raising over £95,000 for the charity’s work with disadvantaged children throughout Greater London. Over 300 people from London-based companies joined KidsOut at The Royal Lancaster London.

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 2021/22.

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 2021/22 included Christmas parties for children in refuge hosted by Hasbro and large toy donations from Hasbro, 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.

We were fortunate to partner with Peter Lindsay at 03e who gathered a team from their company to build and paint beds for Charities. The Event took place at Beaumont House in Windsor and KidsOut were the recipient of four children’s beds which were then delivered and installed to our Refuges in Hemel, St Albans, Watford and Hastings. Another company which would like to remain anonymous donated 1000 Sanitary Towels, together with 110 ‘back to school pack’ rucksacks including a pencil case, water bottle, stationery.

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Kids Out UK

Report of the Trustees

for the Year Ended 30 June 2022

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 UK

Report of the Trustees for the Year Ended 30 June 2022

Financial Review

Principal funding sources

The principal funding sources were donations in kind in the form of Fun Days Out and Toys £2,501,739 (2021: (£1,956,929) together with income generated through fundraising £1,198,700 (2021: £141,641).

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 2022. 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 2021.

Reserves policy

Note 17 to the financial statements shows the movement on funds during the year. Unrestricted funds of the charity amounted to £2,540,726 of which £1,861,061 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 2022

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 (Berkhamsted) Limited
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) S Williams (Treasurer) - appointed 1 January 2022

D Palmer – 1 January 2022

B Fleming – appointed 1 January 2022 I Child – 1 January 2022 J Patel – appointed 1 January 2022 J Rowland – appointed 1 January 2022

J Hime C Burton R Arnold C Adcock

S Cartwright

Chief Executive

Gordon Moulds CBE DL

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Kids Out UK

Report of the Trustees for the Year Ended 30 June 2022

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 2022

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.

09/05/2023

Approved by order of the board of trustees on ………………………. 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 2022

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 2022 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'.

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 2022

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 2022

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 (Berkhamsted) Limited 4 Claridge Court Lower Kings Road Berkhamsted Hertfordshire HP4 2AF 09/05/2023 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 2022

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
Social security
Pensions
Fun days
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)
Prior year adjustment
TOTAL FUNDS CARRIED FORWARD		 As restated
2022
2021
Unrestricted
Restricted
Total
Total
fund
funds
funds
funds
£
£
£
£
762,994
3,241696
4,004,690
3,457,808
651,068
209,140
860,208
141,641
14,081
-
14,081
9,584
1,428,143
3,450,836
4,878,979
3,609,033
482,340
-
482,340
102,051
156,097
-
156,097
308,332
73,094
-
73,094
29,202
17,827
-
17,827
11,868
87,115
917,603
1,004,718
220,611
12,501
2,101,482
2,113,983
1,381,957
9,210
-
9,210
4,500
-
-
-
266,905
112,958
-
112,958
249,050
439,281
(28,622)
410,759
2,164
1,390,253
2,990,463
4,308,986
2,576,640
37,620
460,373
497,993
1,032,393
-
-
-
-
37,620
460,373
497,993
1,032,393
1,714,853
1,989,670
3,704,523
2,672,130
301,351 301,351
1,752,473
2,751,394
4,503,867
3,704,523

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of the financial statements.

25

Kids Out UK

Charity Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 30 June 2022

Notes
INCOME AND ENDOWMENTS
Donations and legacies 3
Other trading activities 4
Investment Income 5
Total
EXPENDITURE
Raising funds 6
Charitable activities
7
Wages
Social security
Pensions
Fun days
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)
Prior year adjustment
TOTAL FUNDS CARRIED FORWARD		 As restated
2022
2021
Unrestricted
Restricted
Total
Total
fund
funds
funds
funds
£
£
£
£
762,994
3,241,696
4,004,690
3,552,298
358,699
209,140
567,839
115,284
14,081
-
14,081
9,584
1,135,774
3,450,836
4,586,610
3,677,166
195,331
-
195,331
106,380
156,097
-
310,980
308,332
73,094
-
30,805
29,202
17,827
-
22,283
11,868
87,115
1,005,737
1,038,698
220,611
12,501
1,844,194
1,975,941
1,381,957
9,210
9,210
9,210
4,500
-
-
-
266,905
112,958
-
112,958
249,050
432,007
(28,622)
403,385
436
1,096,140
2,990,463
4,086,603
2,579,241
39,634
460,373
500,007
1,097,925
-
-
-
-
39,634
460,373
500,007
1,097,925
1,679,694
1,989,670
3,669,364
2,571,439
301,351 301,351
1,719,328
2,751,394
4,054,029
3,669,364

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 2022

Group Group Charity Charity
2022 2021 2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible assets 13 605,183 624,195 599,141 616,139
CURRENT ASSETS
Stocks 14 1,795,299 1,766,645 1,795,299 1,766,645
Debtors 15 143,423 183,128 340,003 97,300
Cash at bank and in hand 2,121,124 1,758,202 1,861,061 1,580,342
4,059,846 3,707,875 3,996,363 3,444,287
CREDITORS
Amounts falling due within one year 16 (161,161) (326,296) (124,782) (89,711)
NET CURRENT ASSETS 3,898,685 3,381,579 3,871,581 3,354,576
TOTAL ASSETS LESS CURRENT LIABILITIES 4,503,867 4,005,774 4,470,722 3,970,715
NET ASSETS 4,503,867 4,005,774 4,470,722 3,970,715
Unrestricted funds 17 1,752,473 1,714,853 1,719,329 1,679,694
Restricted funds 17 2,751,394 2,291,021 2,751,393 2,291,021
TOTAL FUNDS 4,503,687 4,005,774 4,470,722 3,970,715

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 ………………… and were 09/05/2023 signed on its behalf by:

----- Start of picture text -----
................................................................
----- End of picture text -----

----- Start of picture text -----
................................................................
----- End of picture text -----

................................................................ ................................................................ 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 2022

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
2022
£
362,909
-
13
-
13
362,922
1,758,202

2,121,124
 Group
2021
£
843,354
(282,000)
84
(436)
(282,352)
561,002
1,197,200

1,758,202
 Charity
2022
£
280,706
-
13
-
13
280,719
1,580,342
1,861,061
 Charity
2021
£
876,575
(282,000)
84
(436)
(282,352)
594,223
986,119
1,580,342

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 2022

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		 2022
2021
£
£
497,993
1,333,744
19,012
19,689
(13)
(84)
-
436
(28,654)
(614,661)
39,703
(15,461)
(165,132)
104,230
362,909
843,354
2022
2021
£
£
500,507
1,399,276
16,998
17,004
(13)
(84)
-
436
(28,654)
(578,056)
(226,114)
(21,144)
(16,589)
2,391
35,071
56,752
280,706
876,575

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 2021
£
1,758,202		 As at
Cash flow
30 June 2022
£
£
362,922
2,121,124
As at
1 July 2021
£
1,580,342		 As at
Cash flow 30 June 2022
£
£
280,719
1,861,061
£ 2022
2021
£
28,654
578,056

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 2022

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.

30

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2022

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 10 – 20 years
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.

31

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2022

3. DONATIONS AND LEGACIES

Charity
2022
£
Donations
3,452,891
Gift aid
86,222
Legacies
2,366
Grants
232,270
Donation received from subsidiary
230,941
4,004,690		 Charity
2021
£
2,693,403

90,854
13,028
660,523
94,490
3,552298
3		 Group
2022
£
3452,891
86,222
2,366
232,270
-
,773,749		 Group
2021
£
2,693,403
90,854
13,028
660,523
-
3,457,808

Income from donations include the following donations in kind:

Fun days out
Toys and vouchers
Cinema tickets
Goodie bags
School uniforms
Various
Total		 2022
2021
£
£
902,429
137,025
1,956,570
1,544,216
-
51,030
-
63,675
-
593,892
46,950
114,033
3,452,891
1,956,929

4. OTHER TRADING ACTIVITIES

R TRADING ACTIVITIES
2022 2021
£ £
Fundraising events 567,839 115,284

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:

Turnover
Cost of sales and administration costs
Net profit
Tax on profit
Gift aided to the charity in the year
Retained		 2022
£
523,310
294,383
228,927
-
(230,941)
(2,014)		 2021
£
26,357
3,834
30,191
(1,233)
(94,490)
(65,532)

32

Kids Out UK Notes to the Financial Statements for the Year Ended 30 June 2022

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
5. INVESTMENT INCOME
Rent received
Deposit account interest
Other
6. RAISING DONATIONS AND LEGACIES
Staff costs
Staging fundraising events
Other fundraising costs
Social Security
Pensions		 2022
£
6,042
342,159
(315,054)
33,147
197,507		 2021
£
8,056
316,248
(289,143)
35,161
13,386
2021
£
9,500
84
-
9,584
2021
£
61,665
11,334
25,167
5,840
2,374
2022
£
14,068
13
14,081
2022
£
39,024
56,050
77,527
18,273
4,457
195,331
106,380

7. CHARITABLE ACTIVITIES COSTS

Wages, social security and pension
Toy boxes
Fun days
World stories
Distribution of food vouchers
General and other		 Direct costs
£
188,351
2,113,983
1,004,718
9,210
112,958
232,008
3,661,228		 Support costs
(See note 8)
£
58,607
-

-

-

-

171,377
230,044		 Totals
£
246,952
2,113,983
1,004,718
9,210
112,958
403,385
3,891,272

8. SUPPORT COSTS

General

Governance
Management Finance Other costs Totals
189,107 3,077 16,998 20,862 230,044
189,107 3,077 16,998 20,862 230,044

33

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2022

9. NET INCOME

Net income is stated after charging:

Charity Charity Group Group
2022 2021 2022 2021
£ £ £ £
Auditor’s remuneration:
Audit fees 20,862 8,149 25,412 6,554
Accountancy services 4,114 4,114
Depreciation 16,998 25,359 19,012 28,004

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th June 2022 nor for the year ended 30th June 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30th June 2022 nor for the year ended 30th June 2021.

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)
£100,000 - £110,000		 2022 2021
£
£
195,021
189,580
91,467
17,920
22,283
8,136
308,771
215,636
2022
2021
5
6
3
5
2
4
1
1
11
16
exceeded £60,000 was:
2022
2021
1
1

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

34

Kids Out UK

Notes to the Financial Statements for the Year Ended 30 June 2022

12. COMPARATIVES FOR THE CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
762,994
Other trading activities
358,699
Investment income
14,081
Total
1,135,774
EXPENDITURE ON
Raising funds
195,331
Charitable activities
Wages
156,097
Social security
73,094
Pensions
17,827
Fun Days
87,115
Toy boxes
12,501
World stories
9,210
Distribution of food vouchers
112,958
General
432,007
Total
1,096,140
NET INCOME
39,634
Transfers between funds
-
Net movement in funds
39,634
RECONCILIATION OF FUNDS
Total funds brought forward
1,679,694
Prior year adjustment
TOTAL FUNDS CARRIED FORWARD (as restated)
1,719,328		 Restricted
funds
£
3,241,696
209,140
-
3,450,836
-
-
-
917,603
2,101,842
-
(28,622)
2,990,463
460,373
-
460,373
1,989,670
301,351
2,751,394		 Total funds
£
4,004,690
567,839
14,081
4,586,610
195,331
156,097
73,094
17,827
1,004,718
2,113,983
-
112,958
403,385
4,086,463
500,007
-
500,007
3,669,364
301,351
4,470,722

35

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2022

13. TANGIBLE FIXED ASSETS

Group
COST
At 1st July 2021
Additions
Disposals
At 30th June 2022
DEPRECIATION
At 1st July 2021
Charge for year
Disposals
At 30th June 2022
NET BOOK VALUE
At 30th June 2022
At 30th June 2021
CHARITY
COST
At 1st July 2021
Additions
Disposals
At 30th June 2022
DEPRECIATION
At 1st July 2021
Charge for year
Disposals
At 30th June 2022
NET BOOK VALUE
At 30th June 2022
At 30th June 2021		 Freehold
property
Improvements
to property
£
£
592,442
60,748
-
-
-
-		 Motor
vehicles
Computer
equipment
£
£
23,096
83,421
-
-
-
-		 Totals
£
759,707
-
-
592,442
60,748		 23,096
83,421		 759,707
25,196
15,438
10,849
-
5,146
-		 12,790
82,088
2,577
-
440
-		 135,512
19,012
-
36,045
20,584		 15,367
82,528		 154,524
556,397
40,164		 7,729
893		 605,183
567,246
45,310		 10,306
1,333		 624,195
Freehold
property
Improvements
to property
£
£
592,442
60,748
-
-
-
-
592,442
60,748
25,196
15,438
10,849
-
5,146
-
36,045
20,584
556,397
40,164
567,246
45,310		 Motor
vehicles
Computer
equipment
£
£
4,000
78,654
-
-
-
-
4,000
78,654
1,750
77,321
563
-
440
-
2,313
77,761
1,687
893
2,250
1,333		 Totals
£
735,844
-
-
735,844
119,705
16,998
-
136,703
599,141
616,139

Included in cost or valuation of land and buildings is freehold land of £50,000 (2021 - £50,000) which is not depreciated.

36

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2022

14. STOCKS

TOCKS
2022 2021
£ £
Stocks 1,795,299 1,766,645

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
2022
Charity
2021
Group
2022
Group
2021
£
£
£
£
25,698
13,860
93,363
89,491
278,674
52,560
-
52,560
30,639
19,883
45,070
82,640
4,992
10,997
4,992
10,997
340,003
97,300
143,425
235,688

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Tax
Amounts owed to group undertaking
Social security and other taxes
Other creditors
Accruals and deferred income		 Charity
2022
Charity
2021
Group
2022
Group
2021
£
£
£
£
92,655
66,339
106,367
66,530
-
-
-
-
-
-
-
52,560
25,861
17,839
35,939
36,916
866
133
13,456
217,448
5,399
5,400
5,399
5,400
124,781
89,711
161,161
378,854

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

Balance at 1 July 2021
Amount released to income from fundraising events
Amount deferred in the year
Balance as at 30 June 2022		 2022
2021
£
£
213,115
196,017
(204,935)
-
17,098
8,180
213,115

37

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2022

17. MOVEMENT IN FUNDS

(As restated)
As at
1 July 2021
£

Unrestricted funds
General fund
1,714,853
Restricted funds
Toy Box
1,872,825
Fun Days
67,890
Jersey
40,000
Laptop and computers
-
Grants
87,952
Food vouchers
-
Other
222,354
2,291,021
TOTAL FUNDS
4,005,874
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Toy Box
Fun Days
Jersey
Laptops and computers
Grants
Food vouchers
Other
TOTAL FUNDS		 (As restated)
As at
1 July 2021
£

Unrestricted funds
General fund
1,714,853
Restricted funds
Toy Box
1,872,825
Fun Days
67,890
Jersey
40,000
Laptop and computers
-
Grants
87,952
Food vouchers
-
Other
222,354
2,291,021
TOTAL FUNDS
4,005,874
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Toy Box
Fun Days
Jersey
Laptops and computers
Grants
Food vouchers
Other
TOTAL FUNDS		 Net
Transfers
movement
between
in funds
funds

£
£

37,621
-
(108,281)
-
(14,884)
-
-
-
-
-
229,410
-
-
-
354,127
-

460,372
-
497,993
-
Incoming
Resources
resources
expended
£
£
1,428,143
(1,390,522)
1,964,870
(2,073,151)
902,429
(917,313)
-
-
-
-
229,410
-
-
-
354,127
-
As at
30 June 2022
£
1,752,474
1,764,544
53,006
40,000
-
317,362
-
576,481
As at
30 June 2022
£
1,752,474
1,764,544
53,006
40,000
-
317,362
-
576,481
2,751,393
4,503,867

Movement
in funds
£
37,621
(108,281)
(14,884)
229,410
-
354,127
460,372
497,993
3,450,836
(2,990,464)
4,878,979
(4,380,986)

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.

38

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2022

17. MOVEMENT IN FUNDS - continued

Comparative for movement in funds


Unrestricted funds
General fund
Restricted funds
Toy Box
Fun Days
Jersey
Van
Grants
Food vouchers
Other
TOTAL FUNDS		 As at
1 July 2020
£
1,037,725
1,420,056
148,074
40,000
-
-
4,881
21,394
1,634,405
2,672,130		 Net

movement

in funds
£
677,128
452,769
(80,184)
-
-
87,952
(4,881)
200,960
355,265
1,032,393		 Transfers
between
funds

£
-
-
-
-
-
-
-
-
-
-
As at
30 June 2021
£
1,714,853
1,872,825
67,890
40,000
-
87,952
-
222,354
2,291,021
4,005,874

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		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
1,330,291
(587,631)
742,660
1,614,906
(1,162,137)
452,769
140,484
(220,668)
(80,184)
243,625
(248,506)
(4,881)
146,750
(58,798)
87,952
201,110
(150)
200,960		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
1,330,291
(587,631)
742,660
1,614,906
(1,162,137)
452,769
140,484
(220,668)
(80,184)
243,625
(248,506)
(4,881)
146,750
(58,798)
87,952
201,110
(150)
200,960
2,346,875
(1,690,259)		 656,616
3,677,166
(2,277,890)
1,399,276

39

Kids Out UK

Notes to the Financial Statements - continued for the Year Ended 30 June 2022

18. ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS

Restricted
General Funds Funds Total
£ £ £
Tangible fixed assets 605,183 - 605,183
Stocks - 1,795,299 1,795,229
Cash at bank and in hand 2,121,124 - 2,121,124
Other net current assets/(liabilities) (17,738) - (17,738)
2,708,568 1,795,299 4,503,867

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 (2021 - £20,000) and a donation of £33,434 (2021 - £94,490).

As at 30 June 2022, the Company owed Kids Out UK £81,167 (2021 - £52,560) 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 £120,045 (2021 - £114,777).

20. COMPANY LIMITED BY GUARANTEE

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

40