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**REGISTERED COMPANY NUMBER: 03636219 (England & Wales) REGISTERED CHARITY NUMBER (England & Wales): 1075789 REGISTERED CHARITY NUMBER (Scotland): SCO39477**
**Report of the Trustees and**
**Financial Statements for the Period Ended 30 November 2024**
**for**
**Kids Out UK**
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**Kids Out UK**
## **Contents of the Financial Statements for the Period Ended 30 November 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1-16|
|**Report of the Independent Auditors**|17-19|
|**Statement of Financial Ac�vi�es**|20-21|
|**Balance Sheet**|22|
|**Cash Flow Statement**|23|
|**Notes to the Cash Flow Statement**|24|
|**Notes to the Financial Statements**|25-35|
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## **Kids Out UK**
## **Report of the Trustees for the Period Ended 30 November 2024**
The trustees, all of whom are directors of the charitable parent 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 (the Group) for the period ended 30th November 2024, which are also prepared to meet the requirements for a directors' report and financial statements for Companies Act purposes.
(Scotland) Regula�ons 2006 (as amended), the Companies Act 2006 and Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec�ve 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objec�ves and aims**
social welfare and so to improve their condi�ons of life:
- i. the provision of facili�es for recrea�on and other leisure �me ac�vity;
- ii. the promo�on of educa�on through leisure �me ac�vi�es to develop their physical, mental and spiritual capaci�es that they may grow to full maturity as individuals and members of society.
##
encapsulate the types of ac�vi�es we provided and promoted, recognising that, for children, recrea�onal and leisure �me ac�vi�es are ones that they would choose to do. Further, that these ac�vi�es successfully engage their interest making informal educa�on 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 ac�vi�es the charity should undertake.
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Annual Report of the Trustees For the Period Ended 30 November 2024
At KidsOut, children are central to everything we do. Through our support, they regain some sense of
resources to make their lives happier. In the longer term we hope this support empowers children and
In 2023-24, 24,940 children escaped a violent home and found safety in a refuge in the UK. Exposure to
dignity, stability, and independence.
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What we have delivered for vulnerable children
61,543 Fun Days
88,004 Days Out
26,461 Na�onal Rotary Day Out
We deliver workshops to develop confidence,
347 Workshops crea�ve, learning and physical skills through Batley
Theatre, KidsOut Chill for Schools, NUCASTLE Ac�vity
& Stadium Tour, Ride High and What Would Mia Do
Every child arriving at a refuge is given a Toy Box of
high quality, age related new toys
253,363 Toys 21,596 Toy Boxes (215,960 toys in total)
37,403 Toys and Christmas presents to
disadvantaged children
Distributed to children in pallia�ve care, vic�ms of
crime, carers, SEN schools, hospitals, refugees and
138,254 Pokémon Toys
church groups in over 150 loca�ons throughout the
UK
Digital devices to
175 help children with 121 Laptops
54 Tablets
their schoolwork
8,403 Food Vouchers For school holidays where children no longer have
access to free school meals
Forest Moor School
2 Sensory Rooms
Life Church, Bradford
1 World Story Books
World Stories sign- 28 Languages
3,983 ups, (3,108 Teachers, 316 Transla�ons
875 Non-Teachers) 163 Licences
1,504,074 Page Views
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## **FUN DAYS**
outings and rediscover the joy of simply being a child. These experiences are especially vital for children who have escaped domestic abuse. KidsOut is the largest national charity dedicated specifically to supporting these children. We also extend Fun Days to disadvantaged children, including those with serious health conditions, disabilities, or in poverty — creating joyful memories for them and their families to cherish.
Between July 2023 and November 2024, we delivered a total of **61,543** Fun Days, offering children joyful and enriching experiences. These included Odeon
Challenge Cup and Rugby League Magic Weekend. Seasonal highlights included pantomimes like Peter Pan, performances of John Lawson Circus, Gulliver’s
Thanks to the outstanding generosity of Betfred, **4,000 children** across the UK had the opportunity to experience the excitement of live rugby matches during this past
moments of pure joy.
and watching something they have started to show interest in at a live event was amazing.’
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## **WORKSHOPS**
providing safe, structured environments where they can express themselves, build confidence, and develop essential life skills. Through i 3) cE) c creative activities, group discussions, and hands-on learning, children are 2 & ie fo encouraged to explore their emotions, strengthen social connections, ee je = ge pam * and gain a sense of achievement. These experiences not only foster 2: Sa emotional resilience and self-esteem but also help children process € ‘ challenging experiences in a supportive setting. By promoting positive \ Ae MN , . mental health and personal growth, workshops contribute meaningfully
KidsOut successfully delivered **347** enriching workshops through a diverse range of partners and programmes, including Batley Theatre, KidsOut
engaging environments.
## Ride High Workshop
The grant received enabled Ride High vulnerableMilton Keynesandarea,disadvantagedto attend achildren12-weekonprogrammetheir waitingin thelistautumnin the
> animals, they support children to develop the skills and self-confidence outdoors and the creation of positive relationships with people and [aR to thrive.
meals, creative clubroom projects, and lessons in horse care and handling. However, the impact of this partnership extended far beyond these resources. Many children reported
understanding of the horses. They also experienced a sense of achievement in their efforts and improvements in their
enjoyed all of it, especially, making new friends and seeing the club leader. I liked riding the horses and feeling more confident. It helped with my anxiety and mental health.’
## **NATIONAL ROTARY KIDSOUT DAY**
This year, a total of **26,461** children were treated to a memorable day out, made possible through the generous support of 309 Rotary clubs across the UK. The initiative included visits to over 100 attractions and events
interests and needs.
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Adventures, Wicksteed Park, Aldershot Army Rugby Ground, Longleat Safari Park, and Drayton Manor
## **TOY BOX**
## **Some thoughts from the children**
boxes. We provide every child arriving at any refuge across the UK with a brand-new box of toys, carefully tailored to their age and gender. Each box contains an average of 10 high-quality items, including board games, puzzles, books, arts and crafts, footballs
## _London_
‘So excited, love the toys.’ ‘Really kind, the toys are my favourite.’ ‘Wow can’t believe it, thank you.’
## _Wolverhampton_
been good.’ ‘My mum played a game with me and my sister;
## _Lancashire_
selected toys comfort, distraction and a sense of normality during an incredibly
helping to support the child’s
safety of the refuge.
We also work with many other
‘How did they know I love Lego?!?!?’, ‘I always wanted this game!’ ‘For me??’
## _Southampton_
‘I didn’t have any toys when we moved. Now I do!’ ‘This is the best day ever – I got my own football!’
## _Middlesborough_
‘I'm so excited to use the art set! I love to draw but I wasn't able to bring my stuff with me.’
schools and councils supplying toys to disadvantaged children across the UK.
We are very grateful for the generosity of volunteers who help us deliver our services. Across the year **2,870** volunteers contributed **24,519** hours in total. Amazing!
## **Support Workers and Parents**
## _Merseyside_
amongst children and young people.’ ‘With the support of the toy box we are working together to create a brighter and happier future for all children and young people.’
## _Cornwall_
‘I felt so guilty leaving all their toys behind, so this is just amazing to have new toys and games for them and to see them happy and excited.’
## _Scotland_
‘We have seen the toys bring a smile on the children's faces, it really helps families when they have fled with absolutely nothing and are missing their toys.’
## _County Durham_
‘These boxes make living in refuge at Christmas time easier for our mums who struggle with their finances and mental health, removing themselves from danger but uprooting their children is very scary.’
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## TOY DONATIONS
We are incredibly grateful for the generous support received from toy companies including Hasbro, Pokémon, Cash for Kids, Aurora, and contributors from the Olympia Toy Fair. Our most significant programme is the **Giving Tree Appeal** , where 1,400 companies contributed 41,346 toys which had a remarkable impact on children’s lives at a very difficult �me when they had newly arrived in a refuge. In total, **354,738 toys** were donated or purchased through a range of ini�a�ves. Other significant contribu�ons included:
|contribu�ons included:||
|---|---|
|
Pokémon Toys: 203,343|
Hasbro: 14,276|
|
Organix Cereal Bars: 7,196|
Cash for Kids: 10,281|
|
Donated Toys (Various): 41,729|
Purchased Toys (Various): 30,836|
|
Olympia Toy Fair: 5,669|
Children’s Bikes: 62|
## POKEMON
In 2022, KidsOut was selected as one of the charitable partners in _The Pokémon Company Interna�onal’s_ (TPCi) global philanthropic ini�a�ve – a five-year, $25 million commitment to support children in need and promote social equity. As part of this ini�a�ve, TPCi iden�fied organisa�ons across three geographic �ers: global, regional, and local. KidsOut was chosen as a local partner in the UK, where Pokémon maintains a significant opera�onal presence. This partnership reflects a shared mission to create posi�ve experiences for vulnerable children, par�cularly those affected by domes�c abuse and poverty.
- Expand our reach to more children in refuge and disadvantaged circumstances
- Enhance our Toy Box and Fun Day programmes
- Strengthen our capacity to deliver joy and hope to those who need it most
missions to create las�ng impact. We are proud to be part of this global effort and immensely grateful for Pokémon’s commitment to making the world a be�er place for children.
## SENSORY ROOMS
## Forest Moor
school created a par��on wall to divide the previously large space, resul�ng in two dis�nct learning areas. The redesigned environment emphasises sensory engagement through the strategic use of ligh�ng, video projec�on, and sound. Tradi�onal so� play and bubble tube features were replaced with a den area and a bubble wall, offering a modern and immersive sensory experience. Two large-scale video projec�ons serve as focal points within the space, enabling educators to seamlessly integrate curriculum content with sensory-based learning approaches. This innova�ve setup supports both educa�onal and therapeu�c objec�ves. The sensory space had an immediate and posi�ve impact on the school community, receiving commenda�on during its subsequent OFSTED inspec�on shortly a�er its launch.
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## Life Church
As a vital community resource located in the heart of
accommodate a wide range of needs. A previously unused area, formerly part of an on-site nursery, was repurposed into
features. Children explore the space by crawling into a
## DIGITAL DEVICES
Laptops and mobile phones serve as more than just tools for staying
In the midst of displacement, when families are navigating unfamiliar environments and rebuilding their lives, these devices also empower mothers to access critical services such as benefits, healthcare, and employment opportunities. Recognising the growing digital divide, we have continued to provide **121 laptops** and **54 tablets** to children within refuge. These devices support a
‘The laptops have been an invaluable resource for our children. We use them regularly in our playroom, and they are there for homework and other needs when any child wishes to use. Thank you
## FOOD VOUCHERS
> Food vouchers are a form of assistance designed to ensure families living in a refuge = Se have access to essential nutrition during school holidays when children aren’t receiving BS \> free school meals. The **8,403 vouchers** served as a lifeline for those facing financial
Child - ‘We like shopping at the supermarket to buy yummy things for our packed lunch.’
Mum - ‘The vouchers have helped hugely, and it is nice to be able to buy some healthy food / meat instead of relying on food banks.’
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## CASE STUDIES
I have been working with a family with a currently 7-year-old girl. The girl arrived at the shelter 3 years ago. Since then, the family has been grateful for all the support that KidsOut has provided such as going to the theatre, cinemas, summer fun, Christmas party, and toys. Through these ac�vi�es, the girl has been able to have fun and develop key skills and abili�es as well as improve her language learning.
‘I didn’t understand why we had to leave. Mum kept telling me everything would be okay, but she looked really sad. I missed my toys, my bed, and the way things used to be. Everything felt different and scary. Then one day, someone gave me a box. Inside, there were books, toys, and a so� teddy bear. I hugged it �ght that night, and for the first �me in a long �me, I felt a li�le bit safe. It reminded me that not everything was gone—there were s�ll people who cared about us.’
the children se�le and feel at home. The toy dona�ons from KidsOut are really very important and an integral part of this toy package/se�lement process. One mother’s children asked if Santa had come early as they said it felt like it was Christmas!! It is worth no�ng too that the addi�onal support of KidsOut in the run up to Christmas itself is absolutely fantas�c as this support assists our families massively and takes some financial pressures off our mums.
‘Fleeing was the hardest thing I’ve ever done. I didn’t have �me to think—I just knew we had to get out. I held my child’s hand and walked away from everything we knew, not knowing where we’d end up. I was scared, exhausted, and full of doubt.’
The box from KidsOut wasn’t just toys—it was hope. It gave my child a reason to smile again, something to hold onto when everything else felt uncertain. Knowing that someone out there cared about us helped me believe that maybe we were going to be okay. Today, we’re finding our way forward. My child is making friends at school, and I’m learning to rebuild our life. It’s not easy, but we’re not alone anymore. The support we’ve received has changed everything, and I will always be grateful for the kindness that helped us take our first steps towards a new future.’
A 10-month-old baby boy recently came to the refuge with his mother. They had to leave in a hurry, taking only the bare essen�als, which made the move par�cularly difficult. The boy’s toy box included so� toys, sensory items, and a baby-friendly teether, which were ideal for his age and developmental needs. His mother shared how grateful she was for the toys, as they made the transi�on easier for her baby, helping to provide some sense of normality during such a turbulent �me. The toy boxes are designed with care, and each item is suitable for the child's age. This careful cura�on means that even for babies, the toys offer comfort and engagement during a stressful �me for the whole family.
theatre days, summer and winter ac�vi�es, as well as toy boxes. A parent said, _‘I am very grateful for the gi�s my children have received…seeing my children happy is the best thing that could have happened to me.’_ Children and mothers have demonstrated significant psychological and social benefits; they are more relaxed and sociable, they talk and interact more with other people and their fine and gross motor skills are improving and adap�ng to their chronological age.
‘I have always wanted this, I have dreamed of this, it is my best game, I finally have it, in this shelter they have given me the best gi�s of my life, I am very happy with my gi�, thank you. I have never been to a cinema (how big and dark it is, I would like to go back), going to the theatre is the most fantas�c, wonderful thing, I would like to go back’
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## FUNDRAISING EVENTS
support of our mission to bring joy and hope to children in challenging circumstances.
-
-
- Demonstrate their commitment to social responsibility
-
Other fundraising events included Golf Days, a Summer Ball, Sponsored Runs (Royal Parks Half Marathon
## PARTNERSHIPS
## Hasbro
For over 13 years, Hasbro has been a steadfast partner of
comfort, and hope to disadvantaged children across the UK. Their commitment has been instrumental in helping KidsOut deliver its mission of providing fun and happiness to children in refuge.
Key Highlights of Hasbro’s Support:
Toy Box Packing
Hasbro employees have packed thousands of toy boxes over the years, helping ensure that children in refuge receive
strengthen family bonds. Notably, the Hasbro team in Newport has consistently packed 1,200 toy boxes
families during the holidays.
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Looking Ahead
on support for a major DIY/SOS project at a London refuge and expanded CSR volunteering days. These efforts further strengthen the impact of their partnership with KidsOut.
KidsOut is deeply grateful for Hasbro’s enduring generosity and looks forward to many more years of
## FedEx
For over 14 years, we are proud to acknowledge the long-standing and unwavering support of our trusted
vital role in helping us deliver toy boxes to children across the UK. FedEx’s — commitment to reliability and excellence has enabled us to reach communities far and wide, ensuring that every toy box arrives safely and on time. Their ~ continued support reflects a shared dedication to making a meaningful impact, and we are truly grateful for their partnership. Together, we are delivering joy
following:
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FedEx
,
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## **Kids Out UK**
## **Report of the Trustees for the Period Ended 30 November 2024**
## **Financial Review**
These financial statements cover an extended repor�ng period of 17 months from the 1[st] of July 2023 to the 30[th] of November 2024. The charity has extended its accoun�ng reference period in accordance with sec�on 392 of the Companies Act 2006 in order to be�er align its repor�ng period with the ac�vi�es of the charity. As a result, for this period of repor�ng, compara�ve financial informa�on may not be easily comparable.
## **Principal funding sources**
The principal funding sources were dona�ons in kind in the form of Fun Days out and Toys of £7,606,469 (2023: £3,222,185), together with income generated through fundraising of £934,820 (2023: £681,846).
## **Reserves policy**
into account the UK Charity Commission guidance, is to maintain 6 months of opera�ng costs in unrestricted funding, or c£0.5m in the case of the charity. The charity remained within its reserve policy throughout the repor�ng period.
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**Kids Out UK**
**Report of the Trustees for the Period Ended 30 November 2024 Administra�ve Details** Charity number: 1075789 (England & Wales) SCO39477 (Scotland) Registered Office: 14 Church Square Leighton Buzzard Bedfordshire LU7 1AE Auditors: DUX Advisory Limited Chartered Accountants and Statutory Auditors Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB Bankers: Metro Bank 44-46 Midsummer Arcade Milton Keynes Buckinghamshire MK9 3BB
## **Key Management & Personnel:**
## **Directors and Trustees**
The trustees serving during the period end and since the period end were as follows:
## **Ac�ve**
I Child (appointed 08.2.24) C Coward (appointed 25.4.24) A U Ibezi (appointed 24.7.24) E Barnes-Vachell (appointed 10.2.25)
## **Resigna�ons**
S Williams (26.1.24) Helen Pitcher OBE Chair (8.2.24) B Flemming (16.2.24) S Cartwright (27.6.24) K Mack (27.6.24) D Palmer (27.6.24) J Rowland (9.9.24) C Adcock (18.9.24) M Stevens (22.7.25)
## **Chief Execu�ve**
Sara Williams FCMA (resigned 30.6.25)
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## **Kids Out UK**
## **Report of the Trustees for the Period Ended 30 November 2024**
## **Structure, Governance and Management**
## **Governing document**
The charity is controlled by its governing documents, the Memorandum & Ar�cles of Associa�on, and cons�tutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustees**
As set out in the Ar�cles of Associa�on, the trustees are nominated by other trustees and must be approved by a board mee�ng. 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-elec�on at the same mee�ng. 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 areas of exper�se through the Chief Execu�ve where required at other �mes. The Chief Execu�ve is appointed by the trustees to manage the day-to-day opera�on of the charity. The trustees delegate authority to the Chief Execu�ve to facilitate opera�ons including finance, fundraising, project development and service provision and employment.
## **Key management remunera�on**
All Trustees give their �me freely and no Trustee/Director received remunera�on in the period except as detailed in note 10 of the Notes of the Financial Statements. 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 chari�es of a similar size and scale of ac�vity. A remunera�on commi�ee through the Chairman sets and approves all pay
## **Risk management**
The trustees have a duty to iden�fy 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 iden�fied risks, the systems put in place to mi�gate those risks and the procedures put in place to minimise the poten�al impact of those risks, should they materialise and is reviewed by the trustee board.
## **Employee involvement**
to affect employees' interests. Informa�on of ma�ers of concern to employees is given through informa�on bulle�ns and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affec�ng the group's performance.
## **Disabled persons**
Applica�ons for employment by disabled persons are always fully considered, bearing in mind the ap�tudes 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 con�nues and that the appropriate training is arranged. It is the policy of the charity that the training, career development and promo�on of disabled persons should, as far as possible, be iden�cal to that of other employees.
## **Fundraising**
We are always exploring ways to grow our income whilst adhering to our values in all our ac�vi�es. KidsOut manages its own ac�vi�es in respect to raising funds in conjunc�on with our trading subsidiary and does not employ the services of external professional fundraisers. KidsOut takes its responsibili�es towards its donors very seriously and seeks to apply best prac�ce to protect the personal data of its donors, ensuring that communica�on preferences can be changed at any �me. KidsOut is mindful of its responsibili�es to vulnerable people and undertakes to react to and inves�gate any complaints regarding its ac�vi�es for raising funds and to learn from them and improve its service. During the year, KidsOut received no formal complaints about its ac�vi�es for raising funds.
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## **Kids Out UK**
## **Report of the Trustees for the Period Ended 30 November 2024**
## **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
are required to:
-
- observe the methods and principles in the Charity SORP (FRS 102);
-
- disclosed and explained in the financial statements;
-
Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking
In so far as the trustees are aware:
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
small companies.
Approved by order of the board of trustees, as the company directors, on 23[rd] September 2025 and signed on its behalf by:
(ls50DCAE1D080345A... ( by: .......................................................................... Chris Coward - Trustee
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## **Kids Out UK**
## **Independent Auditor’s Report to the Members of Kids Out UK for the Period Ended November 2024**
## **Opinion**
November 2024 which comprise the consolidated Statement of Financial Ac�vi�es, the consolidated Balance Sheet, the charity Balance Sheet, the consolidated Cash Flow Statement and notes to the financial statements, including a summary of significant accoun�ng policies. The financial repor�ng framework that has been applied in their prepara�on is applicable law and United Kingdom Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce).
- incoming resources and applica�on of resources, including its income and expenditure, for the period then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accoun�ng Prac�ce; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with Interna�onal Standards on Audi�ng (UK) (ISAs (UK)) and applicable law. Our responsibili�es under those standards are further described in the Auditors' responsibili�es for the audit of the financial statements sec�on of our report. We are independent of the charitable company and group 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 responsibili�es 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 rela�ng to going concern**
the prepara�on of the financial statements is appropriate.
that, individually or collec�vely, may cast significant doubt on the charitable company's ability to con�nue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibili�es and the responsibili�es of the trustees with respect to going concern are described in the relevant sec�ons of this report.
## **Other informa�on**
The trustees are responsible for the other informa�on. The other informa�on comprises the informa�on included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
stated in our report, we do not express any form of assurance conclusion thereon.
consider whether the other informa�on is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we iden�fy such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other informa�on, we are required to report that fact. We have nothing to report in this regard.
## **Opinions on other ma�ers prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
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## **Kids Out UK**
## **Independent Auditor’s Report**
## **for the Period Ended November 2024**
## **Ma�ers on which we are required to report by excep�on**
In the light of the knowledge and understanding of the charitable company and group and its environment obtained in the course of the audit, we have not iden�fied material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following ma�ers where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accoun�ng records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- we have not received all the informa�on and explana�ons we require for our audit.
## **Responsibili�es of trustees**
As explained more fully in the Statement of Trustees' Responsibili�es, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the prepara�on of the financial statements and for being sa�sfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the prepara�on of financial statements that are free from material misstatement, whether due to fraud or error.
as a going concern, disclosing, as applicable, ma�ers related to going concern and using the going concern basis of accoun�ng unless the trustees either intend to liquidate the charitable company or to cease opera�ons, or have no realis�c alterna�ve but to do so.
##
misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic
In iden�fying and assessing risks of material misstatement in respect of irregulari�es, including fraud and non-compliance with laws and regula�ons, our procedures included the following:
- We obtained an understanding of the legal and regulatory frameworks applicable to the charitable company and group and the sector in which it operates. We determined that the following laws and regula�ons were most significant: The Companies Act 2006, The Chari�es Act 2011, UK GAAP, the UK Corporate Governance Code, UK corporate tax laws, Occupa�onal Health and Safety regula�ons, and the Data Protec�on Act.
- We obtained an understanding of how the charitable company and group are complying with those legal and regulatory frameworks and made enquiries to the management of known or suspected instances of fraud and non-compliance with laws and regula�ons. We corroborated our enquiries through our review of board minutes, other relevant mee�ng minutes and review of correspondence with regulatory bodies.
including how fraud might occur. Audit procedures performed by the audit team included:
- Iden�fying and assessing the controls management has in place to prevent and detect fraud;
- Understanding how those charged with governance considered and addressed the poten�al for override of controls or other inappropriate influence over the financial repor�ng process;
- Iden�fying and tes�ng journal entries, in par�cular journal entries posted with unusual account combina�ons.
- Assessing the extent of compliance with the relevant laws and regula�ons.
**18**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Independent Auditor’s Report**
## **for the Period Ended November 2024**
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. Our audit work has been undertaken so that we might state to the charitable company's members
company's members as a body, for our audit work, for this report, or for the opinions we have formed.
## [Drowvsmitle] |[Shaw] DocuSigned by:
Shaun Brownsmith FCA (Senior Statutory Auditor) for and on behalf of DUX Advisory Limited Chartered Accountants and Statutory Auditors Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB
Date: 26[th] September 2025
**19**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Consolidated Statement of Financial Ac�vi�es (Incorpora�ng a Consolidated Income and Expenditure Account) for the Period Ended 30 November 2024**
|Notes
**INCOME AND ENDOWMENTS FROM**
Dona�ons and legacies
3
Other trading ac�vi�es
4
Investment income
5
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable ac�vi�es**
7
Wages
Fun days
Social security
Pension
Toy boxes
World stories
General
Food vouchers
**Total**
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
17
**Movement in stock levels**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
Brought forward adjustment
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
521,936
927,714
13,794
1,463,444
933,139
377,178
-
35,648
8,807
-
-
389,344
-
1,744,416
**(280,672)**
(464,656)
7,795
**(737,533)**
1,410,346
(330)
672,483|Restricted
funds
£
7,952,329
6,913
-
7,959,242
6,193
-
1,645,425
-
-
6,651,447
166,600
154,619
349,950
8,974,234
**(1,014,992)**
464,656
(847,364)
**(1,397,700)**
2,753,622
1,175,922|**30.11.24**
(17 months)
Total
funds
£
8,474,265
934,627
13,794
9,422,686
939,332
377,178
1,645,425
35,648
8,807
6,651,447
166,600
543,963
349,950
10,718,349
**(1,295,664)**
-
(839,569)
**(2,135,232)**
3,983,968
(330)
1,848,406|**30.6.23**
(12 months)
Total
funds
£
3,433,107
681,846
10,192
4,125,145
550,256
326,866
1,375,892
26,877
(2,866)
1,895,828
62,400
301,164
108,627
4,645,044
**(519,899)**
-
-
**(519,899)**
4,503,867
3,983,968|
|---|---|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure have arisen from continuing activities.
The notes form part of the financial statements.
**20**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Charity Statement of Financial Ac�vi�es (Incorpora�ng an Income and Expenditure Account) for the Period Ended 30 November 2024**
|Notes
**INCOME AND ENDOWMENTS FROM**
Dona�ons and legacies
3
Other trading ac�vi�es
4
Investment income
5
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable ac�vi�es**
7
Wages
Fun days
Social security
Pension
Toy boxes
World stories
General
Food vouchers
**Total**
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
17
**Movement in stock levels**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
521,632
368,717
13,794
904,143
416,157
363,097
-
33,872
8,182
-
-
373,468
-|Restricted
funds
£
7,952,329
6,413
-
7,958,742
6,413
-
1,645,425
-
-
6,651,447
166,600
151,059
349,950|**30.11.24**
(17 months)
Total
funds
£
8,473,961
375,130
13,794
8,862,885
422,569
363,097
1,645,425
33,872
8,182
6,651,447
166,600
524,527
349,950|**30.6.23**
(12 months)
Total
funds
£
3,433,107
376,006
10,192
3,819,305
251,883
326,866
1,375,892
26,877
(2,866)
1,895,828
62,400
291,062
108,627
4,336,569
**(517,264)**
-
-
**(517,264)**
4,470,722
3,953,458|
|---|---|---|---|---|
||1,194,775
**(290,632)**
(464,656)|8,970,894
**(1,012,152)**
464,656
(847,693)|10,165,669
**(1,302,784)**
-
(847,693)||
||**(755,288)**
1,379,836
624,548|**(1,395,189)**
2,573,622
1,178,433|**(2,150,477)**
3,953,458
1,802,981||
The notes form part of the financial statements.
**21**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Consolidated and Charity Balance Sheet 30 November 2024**
|||Group|Group|Charity|Charity|
|---|---|---|---|---|---|
|||2024|2023|2024|2023|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|13|598,026|616,000|595,099|611,468|
|**CURRENT ASSETS**||||||
|Stocks|14|952,773|1,792,342|944,978|1,792,342|
|Debtors|15|157,975|150,750|114,253|325,192|
|Cash at bank and in hand||517,387|1,786,538|299,952|1,423,171|
|||1,628,136|3,729,630|1,359,184|3,540,705|
|**CREDITORS**||||||
|Amounts falling due within one year|16|(377,756)|(361,662)|(151,303)|(198,715)|
|**NET CURRENT ASSETS**||1,250,380|3,367,968|1,207,881|3,341,990|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||1,848,406|3,983,968|1,802,980|3,953,458|
|**NET ASSETS**||1,848,406|3,983,968|1,802,980|3,953,458|
|**FUNDS**|17|||||
|Unrestricted funds||672,483|1,410,346|624,548|1,379,836|
|Restricted funds||1,175,922|2,573,622|1,178,433|2,573,622|
|**TOTAL FUNDS**||1,848,406|3,983,968|1,802,981|3,953,458|
The financial statements were approved by the Board of Trustees and authorised for issue on 25[th] of September 2025 and were signed on its behalf by:
(ls50DCAE1D080345A... ( by: ............................................. Chris Coward - Trustee
The notes form part of the financial statements.
**22**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Consolidated Cash Flow Statement for the Period Ended 30 November 2024**
|
Notes
**Cash fows from opera�ng ac�vi�es**
1
Cash generated from opera�ons
Decrease/(increase) in sum owed by sub
Net cash (used in)/provided by opera�ng ac�vi�es
**Cash fows from inves�ng ac�vi�es**
Purchase of tangible fxed assets
Interest received
Net cash (used in)/provided by inves�ng ac�vi�es
**Change in cash and cash equivalents in the**2
**repor�ng period**
**Cash and cash equivalents at the beginning of the**
**repor�ng period**
**Cash and cash equivalents at the end of the repor�ng**
**period**|30.11.24
(17 months)
£
(1,240,450)
-
(1,240,450)
(29,389)
688
(28,701)
(1,269,151)
1,786,538
517,387|30.6.23
(12 months)
£
(305,329)
-
(305,329)
(29,443)
186
(29,257)
(334,586)
2,121,124
1,786,538|
|---|---|---|
The notes form part of the financial statements.
**23**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
**Kids Out UK**
## **Notes to the Consolidated Cash Flow Statement for the Period Ended 30 November 2024**
## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|
**Net (expenditure)/income for the repor�ng period (as per the Statement**
**of Financial Ac�vi�es)**
**Adjustments for:**
Deprecia�on charges
Interest received
Adjustment for non-cash transac�ons
Decrease/(increase) in debtors
Increase in creditors
**Net cash (used in)/provided by opera�ons**
**2.**
**ANALYSIS OF CHANGES IN NET FUNDS**
At 1.7.23
£
**Net cash**
Cash at bank and in hand
1,786,538|30.11.24
(17 months)
£
(1,295,664)
44,721
(688)
2,312
(7,225)
16,094
(1,240,450)
Cash fow
£
(1,269,151)|30.6.23
(12 months)
£
(519,899)
18,626
(186)
2,957
(7,327)
200,500
(305,329)
At 30.11.24
£
517,387|
|---|---|---|
**24**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
**Kids Out UK**
## **Notes to the Financial Statements for the Period Ended 30 November 2024**
## **1. ACCOUNTING POLICIES**
##
prepared in accordance with the Chari�es SORP (FRS 102) 'Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec�ve 1 January 2019)', Financial Repor�ng Standard 102 'The Financial Repor�ng Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost conven�on. The presenta�on currency of these financial statements is in pounds sterling.
## **Going concern**
The trustees have assessed whether the use of the going concern assump�on is appropriate in preparing these financial statements. They have considered the Charity's and Group’s financial posi�on, its reserves and forecast expenditure for the twelve months following the date the accounts are expected to be approved and have concluded that there are no material uncertain�es rela�ng to events or condi�ons that may cast significant doubt on the ability of the Charity and Group to con�nue as a going concern. In the light of this assessment, the trustees are of the opinion that the Charity and Group will have enough resources to meet its liabili�es as they fall due for at least twelve months from the date that the accounts are signed.
## **Income**
All income is recognised in the Statement of Financial Ac�vi�es once the charity has en�tlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Gi�s in kind are recognised on the basis of the value of the gi� to the charity which is the amount the charity would have been willing to pay for the goods on the open market.
dona�on, unless performance condi�ons require deferral of the amount. Income tax recoverable in rela�on to dona�ons received under Gi� Aid or deeds of covenant is recognised at the �me of the dona�on.
amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a con�ngent asset.
and the Chari�es SORP (FRS 102), the economic contribu�on of general volunteers is not recognised in the accounts.
## **Expenditure**
Liabili�es are recognised as expenditure as soon as there is a legal or construc�ve obliga�on commi�ng the charity to that expenditure, it is probable that a transfer of economic benefits will be required in se�lement and the amount of the obliga�on 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 a�ributed to par�cular headings they have been allocated to ac�vi�es on a basis consistent with the use of resources.
Irrecoverable VAT is charged as a cost against the ac�vity for which the expense was incurred.
## **Legal status**
14 Church Square, Leighton Buzzard, Bedfordshire, LU7 1AE. The financial statements consolidate the results of the Charity and it’s wholly owned subsidiary, Kids Out Trading Limited.
**25**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
**Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
## **1. ACCOUNTING POLICIES - con�nued**
## **Alloca�on and appor�onment of costs**
Support costs are those func�ons that assist the work of the charity but do not directly undertake charitable ac�vi�es. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programme and ac�vi�es. These costs have been allocated between the cost of raising funds and expenditure on charitable ac�vi�es on a basis consistent with the use of resources.
##
each asset over its es�mated 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**
kind value a�er making due allowance for obsolete and slow-moving items.
Donated goods and gi�s in kind are recognised on the basis of the value of the gi� to the charity which is the amount the charity would have been willing to pay for the goods on the open market. 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 ac�vi�es at that point. Stock prices are updated every year.
## **Taxa�on**
The charity is exempt from corpora�on tax on its charitable ac�vi�es.
## **Fund accoun�ng**
Unrestricted funds can be used in accordance with the charitable objec�ves at the discre�on of the trustees.
Restricted funds can only be used for par�cular restricted purposes within the objects of the charity. Restric�ons arise when specified by the donor or when funds are raised for par�cular restricted purposes.
##
company's pension scheme are charged to the Statement of Financial Ac�vi�es 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.
## **2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY**
The key source of es�ma�on uncertainty arises from the valua�on of fun days out and toys donated to the charity.
**26**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
## **3. DONATIONS AND LEGACIES**
|Group
30.11.24
(17 months)
Dona�ons
8,104,228
Gi� aid
60,292
Legacies
55,499
Dona�on received from subsidiary
Grants
254,246
8,474,265
Income from dona�ons include the following dona�ons in kind:
Fun days out
Toys and vouchers
Various
Total in kind:
Grants received, included in the above, are as follows:
General
**4.**
**OTHER TRADING ACTIVITIES**
Fundraising events|Group
30.06.23
(12 months)
£
3,220,924
87,378
1,261
5,494
118,050
3,433,107
|Charity
30.11.24
(17 months)
£
8,103,424
60,292
55,499
254,246
8,473,461
Group
30.11.24
(17 months)
£
1,225,745
6,380,724
-
7,606,469
30.11.24
(17 months)
£
254,246
30.11.24
(17 months)
£
934,627|Charity
30.06.23
(12 months)
£
3,220,924
87,378
1,261
118,050
3,427,613
Group
30.06.23
(12 months)
£
785,757
2,152,108
283,059
3,220,924
30.6.23
(12 months)
£
118,050
30.6.23
(12 months)
£
681,846|
|---|---|---|---|
Kids Out Trading Limited, a company incorporated in England & Wales (company number 04366968) is a wholly owned subsidiary of the charity by virtue of Sec�ons 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 gi� aid scheme. Kids Out Trading Limited provides fundraising services to the charity and a summary of the trading results are shown below.
||30.11.24|30.6.23|
|---|---|---|
||(17 months)|(12 months)|
||£|£|
|Turnover|559,801|311,334|
|Costs of sales and administra�on costs|544,887|(308,475)|
|Net proft
Tax on proft|14,914
-|2,859
-|
|Gi� aided to the charity in the period|-|(5,494)|
|Retained|14,914|(2,635)|
**27**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
|The assets and liabili�es of the subsidiary were:
Fixed assets
Current assets
Current liabili�es
Total net assets
**5.**
**INVESTMENT INCOME**
Rents received
Deposit account interest
**6.**
**RAISING FUNDS**
**Raising dona�ons and legacies**
Staf costs
Staging fundraising events
Other fundraising costs
**7.**
**CHARITABLE ACTIVITIES COSTS**
Wages
Fun days
Social security
Pension
Toy boxes
World stories
General
Food vouchers|
Direct
Costs
(17 months)
£
148,378
1,645,425
13,922
3,890
6,651,447
166,600
78,502
349,950
9,058,114|
|30.11.24
£
2,927
326,590
(284,091)
45,426
30.11.24
(17 months)
£
13,106
688
13,794
30.11.24
(17 months)
£
312,329
89,473
537,530
939,332
Support
costs (see
note 8)
(17 months)
£
228,800
-
21,726
4,917
-
-
465,461
-
720,904|30.6.23
£
4,532
463,131
(437,151)
30,512
30.6.23
(12 months)
£
10,006
186
10,192
30.6.23
(12 months)
£
87,469
37,907
424,880
550,256
Totals
(17 months)
£
377,178
1,645,425
35,648
8,807
6,651,447
166,600
543,963
349,950
9,779,017|
|---|---|---|---|---|
||||||
**28**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
## **8. SUPPORT COSTS**
|Management
(17 months)
£
Wages
228,800
Social security
21,726
Pension
4,917
General
398,353
653,796|Finance
(17 months)
£
-
-
-
1,306
1,306|Governance
Other
costs
Totals
(17 months) (17 months) (17 months)
£
£
£
-
-
228,800
-
-
21,726
-
-
4,917
44,892
20,910
465,461
44,892
20,910
720,904|
|---|---|---|
## **9. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated a�er charging/(credi�ng):
||Group|Group|Charity|Charity|
|---|---|---|---|---|
||30.11.24|30.6.23|30.11.24|30.6.23|
||(17 months)|(12 months)|(17 months)|(12 months)|
||£|£|£|£|
|Auditors' remunera�on:|||||
|Audit fees|20,860|34,217|15,000|28,975|
|Accountancy services|50|2,520|||
|Deprecia�on - owned assets|44,721|18,626|43,287|17,116|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
ended 30 June 2023 except for Sara Williams, who acted as Pro Tem CEO whilst also a Trustee for the period of 14th July 23 to 31st January 24, for which she was paid remunera�on of £55,958 during this period. Prior advice was sort, and consent given, by the Chari�es Commission. Ms Williams resigned as Trustee on the 24[th] of January 24.
## **Trustees' expenses**
There were no trustees' expenses paid for the period ended 30 November 2024 nor for the period ended 30 June 2023.
## **11. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|30.11.24
(17 months)
£
30.6.23
(12 months)
£
660,882
408,333
57,391
33,596
15,689
(3,583)|
|---|---|
||733,962
438,346|
**29**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued**
## **for the Period Ended 30 November 2024**
annum was:
|annum was:|||
|---|---|---|
||30.11.24|30.6.23|
||(17 months)|(12 months)|
|90,000-99,999|1||
|100,000-109,999|2|1|
The total remunera�on paid to Key Management in the period was £105,724.
Payments totalling £99,850 were made in accordance with se�lement agreements following cessa�on of employment contracts.
The average monthly number of employees during the year was as follows:
||30.11.24|30.6.23|
|---|---|---|
|Charitable ac�vi�es|4|6|
|Genera�ng funds|4|4|
|Support|2|2|
|Governance|1|1|
||11|13|
**30**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES TO THE YEAR ENDED 30.6.23**
|
**INCOME AND ENDOWMENTS FROM**
Dona�ons and legacies
Other trading ac�vi�es
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable ac�vi�es**
Wages
Fun days
Social security
Pension
Toy boxes
World stories
General
Food vouchers
Other
**Total**
**NET INCOME**
**Transfer between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
As previously reported
Prior year adjustment
**As restated**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
(12 months)
£
389,022
681,846
10,192
1,081,060
507,198
326,866
-
26,877
(2,866)
-
62,400
-
-
224,179
1,144,654
(63,594)
(278,533)
(342,127)
1,752,473
-|Restricted
funds
(12 months)
£
3,044,085
-
-
3,044,085
43,058
-
1,375,892
-
-
1,895,828
-
-
108,627
76,985
3,500,390
(456,305)
278,533
(177,772)
2,751,394
-|Total
funds
(12 months)
£
3,433,107
681,846
10,192
4,125,145
550,256
326,866
1,375,892
26,877
(2,866)
1,895,828
62,400
-
108,627
301,164
4,645,044
(519,899)
-
(519,899)
4,503,867
-
4,503,867
3,983,968|
|---|---|---|---|
||1,752,473
1,410,346|2,751,394
2,573,622||
**31**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
## **13. TANGIBLE FIXED ASSETS**
|**COST**
At 1 July 2023
Addi�ons
Disposals
At 30 November 2024
**DEPRECIATION**
At 1 July 2023
Charge for year
On disposals
At 30 November 2024
**NET BOOK VALUE**
At 30 November 2024
At 30 June 2023|Improvements
Freehold
to
property
property
£
£
592,442
60,748
-
-
-
-
592,442
60,748
46,894
25,730
15,369
7,290
-
-
62,263
33,020
**530,179**
**27,728**
545,548
35,018|Motor
Computer
vehicles
equipment
£
£
23,096
39,189
7,000
22,389
(4,000)
(12,409)
26,096
49,169
17,299
9,553
3,147
18,915
(3,984)
(9,783)
16,641
18,685
**9,635**
**30,483**
5,796
29,636|Totals
£
715,475
29,389
16,409
728,455
99,476
44,721
(13,767)
130,429
**598,026**
615,998|
|---|---|---|---|
## **14. STOCKS**
|**STOCKS**|||
|---|---|---|
||30.11.24|30.6.23|
||£|£|
|Stocks|952,774|1,792,342|
## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||Group|Group|Charity|Charity|
|---|---|---|---|---|
||30.11.24|30.6.23|30.11.24|30.6.23|
||£|£|£|£|
|Trade debtors|127,333|122,347|41,974|22,583|
|Amounts owed by group undertakings|||57,638|274,204|
|Other debtors|16,001|25,147||25,147|
|Prepayments and accrued income|14,641|3,258|14,641|3,258|
||**157,975**|**150,752**|**114,253**|**325,192**|
**32**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||Group|Group|Charity|Charity|
|---|---|---|---|---|
||30.11.24|30.6.23|30.11.24|30.6.23|
||£|£|£|£|
|Trade creditors|129,275|59,467|101,885|51,220|
|Social security and other taxes|20,323|44,925|966|27,645|
|Other creditors|672|50,910|672|50,910|
|Accruals and deferred income|227,485|206,360|47,780|68,940|
||**377,755**|**361,662**|**151,303**|**198,715**|
Deferred income comprises advance �ckets sales in respect of events held by the trading subsidiary.
||Group|Group|
|---|---|---|
||30.11.24|30.6.23|
||£|£|
|Balance at 1stJuly 23|122,538|8,180|
|Released to income from fundraising events|(122,538)|-|
|Amount deferred in the period|142,160|114,358|
|Balance as at 30th November 2024|142,160|122,538|
## **17. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Toy box
Fun days
Sensory units
Other
**TOTAL FUNDS**|Net
Transfers
movement
between
At
At 1.7.23
in funds
funds
30.11.24
£
£
£
£
1,410,346
(273,439)
(448,452)
688,454
2,004,200
(887,728)
1,116,472
-
(400,218)
400,218
-
40,000
(59,590)
59,590
40,000
529,422
(514,586)
(11,356)
3,480
2,573,622
(1,862,123)
448,452
1,159,952|
|---|---|
||**3,983,968**
**(2,135,562)**
**-**
**1,848,406**|
**33**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
Net movement in funds, included in the above are as follows:
||Incoming|Incoming|Resources|Movement|
|---|---|---|---|---|
||resources||expended|in funds|
||£||£|£|
|**Unrestricted funds**|||||
|General fund|1,470,910||(1,744,349)|(273,439)|
|**Restricted funds**|||||
|Toy box||302,856|(1,190,585)|(400,218)|
|Fun days||44,721|(444,939)|(400,218)|
|Sensory units||-|(59,590)|(59,590)|
|Other||5,195|(519,781)|(514,586)|
|Total||352,772|(2,214,895)|(1,862,123)|
|**TOTAL FUNDS**|**1,823,683**||**(3,959,245)**|**(2,135,562)**|
General funds remained above the reserve policy during the period to 30.11.23. The trustees have taken steps since to increase the headroom within the general fund.
## **Toy Box**
Box of toys delivered to children from refuges who have escaped domes�c violence.
## **Fun Days**
Fun ac�vity days out for disadvantaged children including the annual Na�onal Day out. Included within the fund are amounts restricted to specific locali�es.
## **Other**
Funds to be spent on digital devices and food vouchers.
## **COMPARATIVE MOVEMENT IN FUNDS FOR THE YEAR ENDED 30.6.23**
|**Unrestricted funds**
General fund
**Restricted funds**
Toy box
Fun days
Jersey
Laptops and computers
Grants
Food vouchers
Other
**TOTAL FUNDS**|Transfers
movement
between
At
At 1.7.22
in funds
funds
30.6.23
£
£
£
£
1,752,473
(63,594)
(278,533)
1,410,346
1,764,544
239,656
2,004,200
53,007
(297,073)
244,066
-
40,000
-
-
40,000
-
-
-
-
317,362
(317,362)
-
-
-
(34,467
34,467
-
576,481
(47,059)
-
529,422
2,751,394
(456,305)
278,533
2,573,622|
|---|---|
||**4,503,687**
**(519,899)**
**-**
**3,983,968**|
**34**
Docusign Envelope ID: A2628003-D321-45EE-A520-6D6470CD6D3E
## **Kids Out UK**
## **Notes to the Financial Statements - con�nued for the Period Ended 30 November 2024**
Net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|1,081,060|(1,144,654)|(63,594)|
|**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)|
|Total|3,044,085|(3,500,390)|(456,305)|
|**TOTAL FUNDS**|**4,125,145**|**(4,645,044)**|**(519,899)**|
## **18. ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS**
||General Funds|Restricted Funds|Total Funds|
|---|---|---|---|
||£|£|£|
|Tangible fxed assets|598,026||598,026|
|Stocks|498|952,276|952,774|
|Cash at bank and in hand|309,712|207,675|517,387|
|Other net current assets/liabili�es|(219,781)||(219,781)|
||**688,455**|**1,159,951**|**1,848,406**|
## **19. RELATED PARTY DISCLOSURES**
of the smallest group for which consolidated financial statements are drawn up) is 14 Church Square, Leighton Buzzard, Bedfordshire, LU7 1AE.
The directors are also trustees of Kids Out UK, a registered charity. The company raises funds on behalf of the charity. All trading by the company is carried out on behalf of the charity. The company charged its trading company a management charge for costs incurred on its behalf of £120,522 (2023 - £nil).
As at 30.11.24, Kids Out Trading Limited owed Kids Out UK £57,638 (30.6.23 - £274,204) which was unsecured and repayable upon demand.
One of the directors who resigned during the period ending 30.11.24 was also a director of Advance Boardroom Excellence Limited, a registered company. Kids Out Trading made net sales of £11,000 in the period ending 30.6.23 to Advanced Boardroom Excellence Limited which were paid in the current period ending 30.11.24.
## **20. COMPANY LIMITED BY GURANTEE**
The liability of each member is limited to £1 by guarantee. There is no ul�mate controlling interest.
**35**