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2023-06-30-accounts

CHILDREN'5 SERVICES SERVICES
In the year to 30e June 2023, KidsOut provided:
~ 57,774 Total Days Out
o 37,600 Fun Days
o 20,174National
KidsOut Rotary Day Out (308Clubs Ik620Schools at over 100attractions)
~ 227,976 Toys
o 11,203Toy Boxesfor children in Refuge (112,030toys in total)
0 115,946Toys and Christmas Presents to Disadvantaged Children
~ 374 Computers to help children with their schoolwork at their refuge
o 206 Laptops
o 168Tablets
~ 15,159 World Stories sign-ups (13,392Teachers 1,767 Non-Teachers. 76,528 in total)
o 174World Story Books
o 34 Languages
o 724Translations
0 52Schools in Bedfordshire World Stories project
~ 5,593 Food Vouchers
o Summer,
Christmas
and Easter school holidays where children		 no longer have access to free school
meals
~ 1,000 School Uniforms
~ 1 Refuge Makeover

Administrative Administrative Details
Charity number: 1075789(England and Wales)
Charity number: SC039477(Scotland)
Company number: 03636219(England and Wales)
Registered Office: 14Church Square,
Leighton
Buzzard,
Bedfordshire,
LJJ7 1AE
Auditors: Haines Watts (Berkhamsted) Limited
4 Ciaridge 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
25Southampton Buildings 55Colmore Row
London Birmingham
WC2A 1AL B32AS
Key Management Personnel:

f orthe Year Ended 30june 2023
As restated
2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes E E E E
INCOME AND ENDOWMENTS
Donations and legacies 389,022 3,044,085 3,433,107 4,004,690
Other trading activities 681,846 681,846 860,208
Investment
Income		 10,192 10,192 14,081
Total 1,081,060 3,044,085 4,125,145 4,878,979
EXPENDITURE ON
Raising funds 6 507,198 43,058 550,256 482,340
Charitable
activities
Wages 326,866 326,866 156,097
Social security 26,877 26,877 73,094
Pensions (2,866) (2,866) 17,827
Fun days 1,375,892 1,375,892 1,004,718
Toy boxes 1,895,828 1,895,828 2,113,983
World stories 62,400 62,400 9,210
General
Distribution
offood		 vouchers 108,627 108,627 112,958
Other 224,179 76,985 301,164 410,759
Total 1,144,654 3,500,390 4,645,044 4,380,986
NET INCOME (63,594) (456,305) (519,899) 497,993
Transfers between funds 17 (278,533) 278,533
Net movement in funds (342,127) (177,772) (519,899) 497,993
RECONCILIATION
OF FUNDS
Total funds brought forward (as restated) 1,752,473 2,751,394 4,503,867 3,704,523
Prior year adjustment 301,351
TOTAL FUNDS CARRIED FORWARD 1,410,346 2,573,622 3,983,968 4,503,867

f or the Year Ended 30June 2023
As restated
2023 2022
Unrestricted Restricted Total Total
Notes fund
6		 funds
f		 funds
f		 fundsf
INCOME AND ENDOWMENTS
Donations
and		 legacies 389,022 3,044,085 3,433,107 4,004,690
Other trading activities 376,006 376,006 567,839
Investment
Income		 10,192 10,192 14,081
Total 775,220 3,044,085 3,819,305 4,586,610
EXPENDITURE
Raising funds 208,825 43,058 251,883 195,331
Charitable
activities
Wages 326,866 326,866 156,097
Social security 26,877 26,877 73,094
Pensions (2,866) (2,866) 17,827
Fun days 1,375,892 1,375,892 1,004,718
Toy boxes 1,895,828 1,895,828 2,113,983
World stories 62,400 62,400 9,210
General and other
Distribution
offood		 vouchers 108,627 108,627 112,958
Other 214,077 76,985 291,062 403,385
Total 836,179 3,500,390 4,336,569 4,086,603
NET INCOME (62,084) (456,305) (517,264) 500,007
Transfers between funds 17 (278,533) 278,533
Net movement in funds (339,492) (177,772) (517,264) 500,007
RECONCILIATION OF FUNDS
Total funds brought forward (as restated) 1,719,328 2,751,394 4,470,722 3,669,364
Prior year adjustment 301,351
TOTAL FUNDS CARRIED FORWARD 1,379,836 2,573,622 3,953,458 4,470,722
As restated As restated
Group Group Charity Charity
2023 2022 2023 2022
Notes 6 6 E E
FIXEDASSETS
Tangible assets 13 ~616000 ~605 182 6~11468 ~599141
CURRENTASSETS
Stocks 14 1,792,342 1,795,299 1,792,342 1,795,299
Debtors 15 150,750 143,423 325,192 340,003
Cash at bank and in hand 1,786,538 2,121,124 1,423,171 1,861,061
3,729,630 4,059,846 3,540,705 3,996,363
CREDITORS
Amounts
falling due within one year		 16 (361,662) (161,161) (198,715) (124,781)
NET CURRENT ASSETS 3,367,968 3,898,685 3,341,990 3,871,582
TOTAL ASSETS LESSCURRENT LIABILITIES 3,983,968 4,503,867 3,953,458 4,470,722
NET ASSETS 3,983,968 4,503,867 3,953,458 4,470,722
Unrestricted
funds		 17 1,410,346 1,752,473 1,379,836 1,719,328
Restricted funds 17 2,573,622 2,751,394 2,573,622 2,751,394
TOTALFUNDS 3,983,968 4,503,867 3,953,458 4,470,722

As restated As restated
Group Group Charity Charity
2023 2022 2023 2022
Notes E 6 6 E
Cash flows provided by operating activities 1 (305,329) 362,909 (408,633) 280,706
Cash flows from investing activities
Purchase oftangible fixed assets (29,443) (29,443)
Interest received 186 13 186 13
Cash flows from other financing activities
Interest paid
Net cash provided
by/(used		 in) investing (29,257) ~13 (29257) ~13
Activities
Change
in cash and		 cash equivalents in the 2 (334,586) 362,922 (437,890) 280,719
reporting period
Cash and cash equivalents at the beginning of
the reporting
period		 2,121,124 1,758,202 1,861,061 1,580,342
Cash and cash equivalents atthe end of
the reporting
period		 ~1786538 2121124 1423171 ~1861061

Consolidated
2023 2022
6 E
Net income/(expendkure)
for		 the reporting period (as per the
statement offinancial activities) (519,899) 497,993
Adjustments
for:
Depreciation
charges		 18,626 19,012
Interest received (186) (13)
Interest paid
Adjustment
for non-cash transactions		 2,957 (28,654)
Decrease/(increase) in debtors (7,327) 39,703
Increase/(decrease) in creditors 200,500 (165,132)
Net cash provided by (used in) operating activities (305,329) 362,909
Charity
2023 2022
f E
Net income forthe reporting period (as per the statement of (517,264) 500,007
financial activities)
Adjustments
for:
Depreciation
charges		 17,116 16,998
Interest received (186) (13)
Interest paid
Adjustment
for non-cash transactions		 2,957 (28,654)
(Increase)/decrease in amount owed by subsidiary 4,470 (226,114)
Decrease/(increase) in debtors 10,341 (16,589)
Increase/(decrease) in creditors 73,933 35,071
Net cash provided by operating activities (408,633) 280,706

Consolidated
As at As at
1July 2022
6		 Cash flow
f		 30June 2023
6
Net Cash
Cash at bank and in hand 2,121,124 (334,586) 1,786,538
As at As at
Charity 1July 2022
6		 Cash flow
f		 30June 2023
f
Net Cash
Cash at bank and in hand 1,861,061 (437,890) 1,423,171
MAIOR NON-CASH TRANSACTIONS
2023 2022
Increase/(Decrease) in stock ofdonated toys and vouchers 5
(2~957		 f
~J)59

Charity Charity Charity Charity Charity Charity Group Group
2023
F.		 2022
f		 2023
E		 2022f
Donations 3,220,924 3,452,891 3,220,924 3,452,891
Gift aid 87,378 86,222 87,378 86,222
Legacies 1,261 2,366 1,261 2,366
Grants 118,050 232,270 118,050 232,270
Donation received from subsidiary 5,494 230,941
3433107 4,004690 ~3427613 3~773749
Income from donations include the following donations in kind:
2023
f		 2022f
Fun days out 785,757 902,429
Toys and vouchers 2,152,108 1,956,570
Cinema tickets
Goodie bags
School uniforms
Various 283,059 593,892
Total 3,220,924 3,452,891
ER TRADING ACTIVITIES
2023f 2022
f
Fundraising events 681,846 860,208
Kids Out Trading Limited, a company incorporated in England
&		 Wales (company number 04366968) isa wholly owned
subsidiary
ofthe charity		 by virtue ofSections 1162 (2)(c)(i) and 1162(4)(a) ofthe 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 ofthe trading results are shown below.
The summary financial performance ofthe subsidiary alone is:
2023f 2022
f
Turnover 311,334 523,310
Cost ofsales and administration costs ~308475 ~294383
Net profit 2,859 228,927
Tax on profit
Gift aided to the charity in the year (5,494) (230,941)
Retained (2,635) (2,014)

2023 2022
E E
The assets and liabilities ofthe subsidiary were:
Fixed assets 4,532 6,042
Current assets 463,131 342,159
Current
liabilities		 (437,151) (315,054)
Total net assets 30,512 33,147
Gift aided to the charity since the balance sheet
date 5,494 197,507
ESTMENT INCOME
2023 2022
E E
Rent received 10,006 14,068
Deposit account interest 186 13
Other
10,192 14,081
ING DONATIONS AND LEGACIES
2023 2022
E E
Staff costs 87,469 61,754
Staging fundraising events 37,907 56,050
Other fundraising costs 424,880 364,536
550,256 482,340
RITABLE ACTIVITIES COSTS
Support costs
Direct costs (Seenote 8) Totals
f E E
Wages, social security and pension 267,782 83,095 350,877
Toy boxes 1,792,652 1,792,652
Fun days 1,393,189 1,393,189
World stories 62,400 62,400
Distribution
offood vouchers		 108,627 108,627
General and other 158,318 228,725 387,043
3,782,968 311,820 4,094,788
PORT COSTS
Governance
Management Finance Other costs Totals
General 252,982 3,475 18,626 36,737 311,820
252,982 3,475 18,626 36,737 311,820

Charity Charity Group Group
2023 2022 2023 2022
6 f E 6
Auditor's
remuneration:
Audit fees 28,975 20,862 36,737 25,412
Accountancy services
Depreciation 17,116 16,998 18,626 19,012

2023 2022
E f
Wages and salaries 408,333 259,357
Social security costs 33,596 27,131
Other pension costs (3,583) 22,283
438,346 308,771
The average monthly number ofemployees duding the year was as follows:
2023 2022
Charitable activities 6 5
Generating funds 4 3
Support 2 2
Governance 1
13
The number ofemployees whose employee benefits (excluding employer pension costs) exceeded 660,000was:
2023 2022
6100,000 -f110,000 1 1

Unrestricted Restricted As restated
funds funds Total funds
6 E 6
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 762,994 3,241,696 4,004,690
Other trading activities 651,068 209,140 860,208
Investment
income		 14,081 14,081
Total 1,428,143 3,450,836 4,878,979
EXPENDITURE ON
Raising funds 482,340 482,340
Charitable
activities
Wages 156,097 156,097
Social security 73,094 73,094
Pensions 17,827 17,827
Fun Days 87,115 917,603 1,004,718
Toy boxes 12,501 2,101,482 2,113,983
World stories 9,210 9,210
Distribution
offood		 vouchers 112,958 112,958
General
Other 439,381 (28,622) 410,759
Total 1,390,523 2,990,463 4,380,986
NET INCOME 37,620 460,373 497,993
Transfers between funds
Net movement in funds 37,620 460,373 497,993
RECONCILIATION
OF FUNDS
Total funds brought forward 1,714,853 1,989,670 3,704,523
Prior year adjustment 301,351 301,351
TOTAL FUNDS CARRIED FORWARD (as restated) 1,752,473 2,751,394 4,503,867

3. TANGIBLE FIXEDASSETS
Group Freehold
property		 Improvements
to property		 Motor
vehicles		 Computer
equipment		 Totals
E f E f
COST
At 1st July 2022 592,442
60,748		 23,096 83,421 759,707
Additions 29,443 29,443
Disposals
At 30th June 2023 592,442
60,748		 23,096 112,864 789,150
DEPRECIATION
At 1stJuly 2022 36,045
20,584		 15,367 82,529 154,524
Charge for year 10,49
5,146		 1,932 699 18,626
Disposals
At 30th June 2023 36,045
25,730		 17,299 83,227 173,150
NET BOOK VALUE
At 30th June 2023 545,548
35,015		 5,797 29,637 616,000
At 30th June 2022 556,397
40,164		 7,729 893 605,183
CHARITY
Freehold Improvements Motor Computer
property
E		 to property
E		 vehicles
6		 equipment
f		 Totals
f
COST
At 1stJuly 2022 592,442 60,748 4,000 78,654 735,844
Additions 29,443 29,443
Disposals
At 30th June 2023 592,442 60,748 4,000 108,097 765,287
DEPRECIATION
At 1stJuly 2022 36,045 20,584 2,313 77,761 136,703
Chargefor
year		 10,849 5,146 422 699 17,116
Disposals
At 30th June 2023 46,894 25,730 2,735 78,460 153,819
NET BOOK VALUE
At 30th June 2023 545,548 35,018 1,265 29,637 611,468
At 30th June 2022 556,397 40,164 1,687 893 599,141

STOCKS
2023 2022
as restated
E E
Stocks 1,792,342 1,795,299

Charity Charity Group Group
2023 2022 2023 2022
6 E f 6
Trade debtors 22,583 25,698 122,347 93,361
Amounts
owed by group undertakings		 274,204 278,674
Other debtors 25,147 30,639 25,147 45,070
Prepayments and accrued income 3,258 4,992 3,258 4,992
325,192 340,003 150,752 143,423

Charity Charity Group Group
2023 2022 2023 2022
6 E 6 6
Trade creditors 51,220 92,655 59,467 106,367
Tax
Social security and other taxes 27,645 25,861 44,925 35,939
Other creditors 50,910 865 50,910 865
Accruals and deferred income 68,940 5,400 206,360 17,990
198,715 124,78J. 361,662 161,161

2023 2022
E 6
Balance at 1July 2022 8,180 213,115
Amount released to income from fundraising events (204,935)
Amount deferred in the year 114,358
Balance asat 30June 2023 122,538 8,180

(As restated) Net Transfers
As at movement between As at
1July 2022
f		 in funds
f		 funds
f		 30June 2023
f
Unrestricted funds
General fund ~1752473 63594 ~278533 1410346
Restricted funds
Toy Box 1,764,544 239,656 2,004,200
Fun Days 53,007 (297,073) 244,066
Jersey 40,000 40,000
Laptop and computers
Grants 317,362 (317,362)
Food vouchers (34,467) 34,467
Other ~576481 ~47059 ~529 422
2~751394 ~456305 2 5 533 2 573 522
TOTALFUNDS 4,503,867 (519,899) 3,983,968
Net movement in funds, included in the above are asfollows:
Incoming Resources Movement
resources
f		 expended
f		 in funds
f
Unrestricted funds
General fund ~1081060 1144654 63594
Restricted funds
Toy Box 2,174,468 (1,934,812) 239,656
Fun Days 1,078,819 (1,375,892) (297,073)
Jersey
Laptops and computers
Grants (317,362) (317,362)
Food vouchers 74,160 (108,627) (34,467)
Other 34,000 (81,059) (47,059)
3,044,085 (3,500,390) (456,305)
TOTAL FUNDS 4,125,145 (4,645,044) (519,899)

Net Transfers As restated
As at movement between As at
1July 2021
f		 in funds
f		 fundsf 30June 2022
f
Unrestricted funds
General fund ~1714853 37620 ~1752473
Restricted funds
Toy Box 1,872,825 (108,281) 1,764,544
Fun Days 67,890 (14,883) 53,007
Jersey 40,000 40,000
Laptop and Computer
Grants 87,952 229,410 317,362
Food vouchers
Other 222,354 354,127 576,481
2,291,021 460,373 2,751,394
TOTAL FUNDS 4,005,874 497,993 4,503,867
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
f		 expended
f		 in funds
f
Unrestricted funds
General fund ~1428143 ~1390523 ~37620
Restricted funds
Toy Box 1,964,870 (2,073,151) (108,281)
Fun Days 902,429 (917,312) (14,883)
Food Vouchers
Grants 229,410 229,410
Other 354,127 354,127
3,450,836 (2,990,463) 460,373
TOTAL FUNDS 4,878,979 (4,380,986) 497,993

Restricted
General
Funds		 Funds Total
6 E E
Tangible fixed assets 616,000 616,000
Stocks 5,520 1,786,822 1,792,342
Cash at bank and in hand 999,738 786,800 1,786,538
Other net current assets/(liabilities) ~210912 ~220 912
1,410,346 2,573,622 3,983,968