##
##
##
##
##
##
##
##
##
|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|
##
##