Annual Report 2022-2023
Unaudited Trustees’ Report & Financial Statements for the year ended 30 June 2023
KIDS KABIN (a company limited by guarantee) Charity Number: 01082896 Company Number: 04000826
Contents
| Contents | |
|---|---|
| Page | |
| Trustees’ Annual Report | 1 - 16 |
| Independent Examiner’s Report | 17 - 18 |
| Statement of Financial Activities | 19 |
| Balance Sheet | 20 |
| Notes to Financial Statements | 21 - 34 |
A note from the Trustees
Continuing post pandemic bounce-back and strong growth
The bounce-back in activity post pandemic continued with increased levels of activity at all Kids Kabin locations. We are maturing as an organisation, with an experienced board of trustees, a strong management team supported by a talented group of committed staff, volunteers and apprentices.
Our model of project delivery has proven effective in making real contributions to the lives of many in some of the lowest income communities in the north-east of England. The positive testimonials we receive from current and previous participants tells us that we are on the right track, and we wish to extend our service delivery over the coming years.
A key objective for the current year is to find a new location in which to situate another Kids Kabin delivery unit. It is likely to be within easy reach of our Newcastle upon Tyne base. We will also develop reporting of the outcomes for participants in Kids Kabin activities. Such outcome measures are often ‘soft’ and difficult to quantify but give valuable insights, nonetheless. More in next year’s report!
We would also like to thank all those who have generously funded Kids Kabin and trust that they understand their contributions are gratefully received and wisely deployed.
Aidan Hughes, Chair of Kids Kabin Trustees
“I made the clay into a ball and then squished its nose, put sticks in its back and pushed the eyes in, put it in my garden but the dog got it. So, I’ve made loads more that I keep in my bedroom. I love it here because you can make good stuff and there’s always loads to do. I like being with my friends, it’s like one big family and I like that. The staff are nice and help me do my homework - I can’t do it at home cos there’s too many people and my dog ruins it.”
- Keith, aged 9, Middlesbrough.
1
Chief Officer’s Report
A year of creativity and community
Young people, their creativity and their communities remain at the heart of Kids Kabin, and have been throughout the last year. More young people have taken part in more workshops than ever before – 1493 different people in over 1000 sessions.
Young people are learning new creative and practical skills – based on the underlying principles of fun, positivity and young people led investigation. A very strong staff and volunteer team support this learning. Staff and volunteer capacity is increasing. New team members include 2 full time Assumption volunteers in Middlesbrough (in addition to 4 in Newcastle), a Programme Lead in Newcastle, and students on placement.
Kids Kabin members talk to us about their personal growth and learning – from practical skills and problem solving, to creative confidence and people skills. These conversations are full of potential and aspiration, alongside uncertainty and challenge.
This report showcases the significant achievements of young people in low-income communities across Newcastle and Middlesbrough. The last section explains how people in new areas in the north-east will be able to take part in Kids Kabin workshops in 2024.
Will Benson, Chief Officer
“Watching the Kids Kabin staff and learning to do small things with bikes has really helped – it’s made a big difference to me and my kids. It’s helped me to be able to have a go on my own.”
“I’m proud to say that I’ve now replaced my whole garden fence. I couldn’t have done that without the confidence Kids Kabin has given me.”
- Bibian, volunteer and mum of 4 Kids Kabin members, Byker.
2
More than ever before
The graphs below show the 5-year trends in numbers of attenders, numbers of sessions delivered and numbers of attendances. 2022-2023 sees an all-time high in numbers of participants, sessions and attendances. Key trends are as follows:
Strong, consistent growth in the number of young people taking part
The number of unique attenders continues to increase, now at 1493 for 2022-2023. This is an increase of 202 over the last year. This is the result of a steady increase in participation in both Newcastle and Middlesbrough.
----- Start of picture text -----
Total number of unique attenders
1600
1400
1200
1000
800
600
400
200
0
2018-19 2019-20 2020-21 2021-22 2022-23
----- End of picture text -----
95% increase in the number of sessions over the last 5 years
The number of sessions delivered continues to show an increase every year between 2018 (564 sessions) and 2023 (1098 sessions). Twice as many sessions are run each now as compared to 5 years ago. This reflects the development of delivery in Middlesbrough, as well as an increase in the number of sessions delivered in partnership in both Newcastle and Middlesbrough.
----- Start of picture text -----
Total number of sessions delivered
1200
1000
800
600
400
200
0
2018-19 2019-20 2020-21 2021-22 2022-23
----- End of picture text -----
3
Annual footfall is now more than 10,000
The number of attendances (overall footfall) shows a consistent increase over time, with the exception of the 2020-21 pandemic dip Attendances have increased by over 70% between 2018-2019 and 2022-2023, from just over 6100 to more than 10500. Each young person has taken part in an average 7 sessions during 20222023.
----- Start of picture text -----
Total number of attendances
12000
10000
8000
6000
4000
2000
0
2018-19 2019-20 2020-21 2021-22 2022-23
----- End of picture text -----
Kids Kabin’s aim is to enable 2000 young people to participate in workshops each year by 2024-2025. New staff and volunteer capacity will enable more delivery in Newcastle and Middlesbrough. Pilot projects in 3 new locations in 2024 will create more opportunities and increase participation.
The Kids Kabin Assumption International Volunteer Team, 2022-2023
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The People
The plan
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To develop our apprenticeship scheme in collaboration with the Walker Workers, recruiting 2 Walker apprentices in June 2022, June 2023, and June 2024.
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To create, fundraise for, and develop a Newcastle Operations Manager role.
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To increase our volunteer capacity and improve progression pathways and support systems for both youth and adult volunteers.
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To introduce student placements in collaboration with local Universities, starting in September 2022.
What has happened?
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In June 2022, 2 apprentices were recruited as part of the Walker Workers Youthwork Apprenticeship programme, one at Kids Kabin and one at the Bostey. Both these young people are from Walker, having participated in local youth projects as children and young volunteers. 16 months on, they have successfully completed their apprenticeships, achieved NVQ qualifications and progressed into employment. The next 2 apprentices will be recruited by January 2024.
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The new Newcastle Programme Lead, Laura Bennett, is now in post, overseeing delivery in Walker and Kids Kabin’s 4 Newcastle satellite locations. Laura is bringing new ideas and capacity across all aspects of operations.
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Young people continue to be involved in social action programmes, sharing their skills to benefit the wider community. Projects have included baking cakes and making wooden vegetable planters for Treetops Retirement Village and running a youth activity day in Byker during the summer holidays.
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In October 2022, 2 Assumption volunteers moved into a house in Middlesbrough, creating a permanent volunteer presence to support delivery in the area. Alongside the 4 Newcastle Assumption volunteers, this now increases the number of full-time volunteers to 6. This excellent team provide approximately 50% of Kids Kabin’s delivery capacity. During the 2023 summer holiday programme, the team was complemented by 3 more short term, full time, Assumption volunteers.
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15 other volunteers have brought their skills and energies to Kids Kabin through the year. These include community volunteers in Middlesbrough and Newcastle and students on placement – from Sunderland, York, and Northumbria Universities.
“Volunteering at Kids Kabin made me realise how much I enjoy working with young people and seeing them achieve things. I also realised it’s something I can do. This gave me the confidence to apply for a job with Youth Focus NE, where I am now a youth worker.” - Anne, volunteer in Grove Hill, Middlesbrough.
5
People Story
Young Leaders making a difference
Inspired by their own ideas and a motivation to make things better, young leaders have been designing and running their own social action projects.
Projects include:
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Baking cakes and building wooden vegetable planters for the Treetops retirement village.
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Planning, setting up, and running a community fun day in Byker – with games, arts and crafts activities, baking and BBQ.
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Completing litter picks of the area at the start of weekly street workshops.
We’re learning from other organisations. For example, Leading Link have been working with young leaders in Northumberland for over 5 years. Experienced young volunteers from Leading Link are sharing their skills with the new Kids Kabin teams.
“It was good fun. It made me realise that I’m actually quite good at organising things. I - Young leader, Byker feel confident now and want to do it again next summer.”
“It’s great to see young people doing good things in the community. It keeps them out of trouble and makes them take some responsibility” - Resident, Cowgate
6
The Places
The plan
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To develop new activity programmes in the Newcastle kitchen and café space, between December 2022 and June 2025.
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To recruit a consistent group of full time, international volunteers in Middlesbrough, starting with the opening of a volunteer house in September 2022.
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To collaborate with organisations in Hartlepool to support and develop their street workshop delivery and methodology – initially in summer 2022 and summer 2023.
What has happened?
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The Newcastle kitchen and café space was completed in January 2023. It’s a modern new space with 5 individual cookery areas. Described by many young people as ‘Just like being on the Great British Bake Off’, this new space gives afterschool groups, schools and families opportunities to cook together. Since its opening in January 2023, more than 300 people have cooked in the space, learning skills, and trying new foods.
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The new Assumption Volunteer house in Middlesbrough opened in October 2022. This new capacity is enabling the Middlesbrough team to respond to community demand. Parents and residents in Pallister Park asked Kids Kabin to run workshops in their community as they saw a gap in positive activities for young people. Weekly workshops now run in the area, supported by these parents. Weekly workshops also run in Grove Hill, Easterside, Thorntree and Saltersgill.
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Changes are underway in Newcastle delivery locations, too. Delivery continues in Walker as well as in the Byker, Cowgate, Pottery Bank and Daisy Hill satellites. Both the Walker Workers and the Byker Children and Young People’s Partnership are highlighting Byker Old Town as an area with fewer services for young people. As a result, Orpington Avenue has now become a regular delivery location.
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Analysis of geographical data in Byker highlighted delivery gaps in southeast Byker. Kids Kabin and ‘Recyke y ‘bike’ are responding by taking mobile bike repairs and creative workshops into the area.
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Collaborative delivery in Hartlepool, alongside the council’s Family Time team, has paused since summer 2022, due to changes in their work plans. However, Hartlepool remains a potential location for a Kids Kabin 2024 pilot programme.
“Calls to the Anti-Social Behaviour team have decreased since Kids Kabin has been on the estate. Young people have got something to do now to keep them out of trouble.”
- Jill Finnan, Thirteen Housing Community Coordinator, Grove Hill.
7
Place Story
New Kids Kabin Kitchen and Café
As a result of Covid, lockdowns and a long refurbishment project, Kids Kabin Walker was without a proper kitchen for nearly 3 years. So, when the new kitchen was opened in January 2023, the young people were ready to cook the moment the builders left the room! As a result, the kitchen has been running 5 days a week, every week since - for after school groups, visiting primary school classes, family sessions and other groups.
In total, more than 300 people have cooked in the space, learning new skills, and trying new foods. Young people have started using the café space next door for small events – they love setting tables, creating a welcoming atmosphere and serving food. We’re looking forward to more exciting recipes, tastes, and events over the year ahead.
“The kitchen is so big. You can have 10 people cooking and someone making cups of tea at the same time!” - Millie, Kids Kabin member, 10 years old .
“The new kitchen is amazing – professional, organised, and well-equipped. It’s certainly a lot easier to run a workshop here than in the little temporary kitchen with its single induction hob and toaster oven!” - Milo, Kids Kabin volunteer.
8
The Partnerships
The Plan
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To develop research projects with local Universities and promote stronger relationships between universities and partner organisations in the communities in which we work.
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To continue consistent engagement with community partnerships in Walker, Byker and Middlesbrough and revive a community partnership in Cowgate.
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To develop 3 new business partnerships each year, between July 2022 and June 2025.
What has happened?
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Collaboration with local Universities continues to grow. Following the Dovetails creative partnership with Northumbria University and Beamish Museum in 2021-2022, 2022-2023 has seen Communications Design Masters Students working with Kids Kabin to explore the use of video and animation to tell stories of community impact. Kids Kabin is working with organisations in Newcastle, North Tyneside and Northumbria University to enable young people and residents to become involved in social research.
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445 students have taken part in 56 Kids Kabin workshops with their schools during 2022-2023. The programme runs twice weekly throughout the school year and remains very popular with teachers and students.
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A collaboration between local Councillors, Thirteen Housing, the Police, Kids Kabin and StreetGames is looking at ways to decrease anti-social behaviour in Pallister Park in Middlesbrough. This has resulted in Kids Kabin being asked to deliver workshops in the area. These sessions now run from the Church of the Ascension. The next plan is to work together on a community garden to grow fruit and vegetables, and work with a local food bank to offer family cookery sessions.
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Kids Kabin is active in the Walker Workers and Byker Children and Young People’s Partnerships, hosting one of the Walker Workers apprentices and co-delivering the Walker Outdoor Week and the Christmas Walker Parade. These partnerships also lead to spin off collaborations such as the Kids Kabin-‘Recyke y ‘bike’ ‘Big East End Bike Fix’ (See case study below) and the Byker community flower garden project with Northumberland Wildlife Trust.
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Local businesses continue to support communities. Thirteen Housing Ltd in Middlesbrough are supporting Kids Kabin’s move to a larger premises in Grove Hill. Other businesses, including The Social Co., E3O, Bowmer and Kirkland, BT, Vbites and N21 have donated a wide range of materials and skills – ranging from Christmas presents and bicycles to food, cooking products and design expertise – all for the direct benefit of young people and their communities.
“Children have been able to access things they cannot do in school such as woodwork. They are able to work collaboratively with others and learn life skills. Tyneview children love their time at Kids Kabin. It is absolutely invaluable for their development of life skills”. – Teacher, Tyneview Primary School, Walker
9
Partnership Story
The Big East End Bike Fix
In Autumn 2022, Kids Kabin and ‘Recyke y ‘bike’ teamed up on a crowdfunding campaign to raise funds for a programme of bike repair workshops across the East end of Newcastle throughout 2023. Thanks to more than 35 generous supporters, the target was met. Workshops started in April 2023. 6 months later and 43 workshops have been run with hundreds of east end bike fixers. The project has been a mutually beneficial process for everyone, with Kids Kabin learning new bike mechanics skills, and ‘Recyke y ‘bike’ learning youthwork practice and street engagement skills. And the numbers so far show the impact - 206 people have fixed their bikes, learning how to use tools, assess mechanical problems and find solutions.
“The street sessions have been very well attended and successful, and Kids Kabin’s coordination, availability and local knowledge is essential to making this work. Our partnership with Kids Kabin and experience of the street bike repair workshops were key for us to obtain funding for our cargo trailer. Now that we have the trailer, we are starting to think of other ways we can use it, so that’s how the Saturday Byker community bike book swap was born. This to say that our partnership was instrumental for us to lift these things off the ground! - Vanessa Montesi, ‘Recyke y’ bike’.
10
The Processes
The Plan
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To continue to improve our impact measurement framework, based on outcomes and personal development for individual young people.
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To establish a process enabling young people and parents to discuss the present operations and future developments of Kids Kabin.
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To improve the energy efficiency of our buildings, reduce our carbon footprint and promote positive environmental action.
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To diversify new income sources and increase annual, non-grant income to 10% by June 2023 and 20% by June 2025.
What has happened?
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Kids Kabin participants complete a baseline survey on joining, and then have update conversations every 3 months to check in on progress. In July 2023, we produced an impact report, outlining short, medium, and long-term impact of Kids Kabin’s presence in communities. Reports will be produced annually, and measurement approaches will continue to be developed.
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Each summer in 2022 and 2023, a mobile graffiti wall has accompanied street workshops, enabling young people to share their creative ideas and ambitions for their local area. Parents have also given feedback on current delivery.
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In August 2023 Kids Kabin was awarded the Investors In The Environment Bronze Certification. This recognises the work done to assess and monitor Kids Kabin’s carbon footprint and resource use. This process has also resulted in new initiatives including an environmental education trailer and setting up a Community Litter Picking Hub. A group of residents have called in Kids Kabin to help them maintain and develop their community flower garden (See the story opposite).
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There is a strong focus on rental of the Kids Kabin main centre, including the new kitchen space. Along with delivery of paid workshops for schools and other organisations, this is increasing non-grant income and financial sustainability.
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A wide range of funders continue to provide essential financial support to Kids Kabin. In addition, they are bringing advice and specialist knowledge. For example, the Garfield Weston Foundation have enabled Kids Kabin to take part in the Pilotlight 360 programme. BBC Children in Need organised a visit to the Walker centre by local comedian Chris Ramsay, who demonstrated his pizza making skills alongside the young Kids Kabin chefs!
11
Process Story
Reviving a community flower garden
In early 2023, local residents in Byker asked us if we could help them revive their community flower beds. Kids Kabin young volunteers and their families built the garden in 2017. However, Covid and time had taken its toll on the garden, which had become overgrown. With the support of Northumberland Wildlife Trust, young people and residents worked together to rebuild, weed, dig, add compost and plant new flowers. The bed is flourishing.The residents are now ready to complete a late autumn tidy and a spring planting to make sure the bed is in perfect condition in 2024 too.
“Thank you so much, Kids Kabin. It makes the whole area look brighter and happier”
- Joan, local resident.
12
Plans for 2023-2024
Opportunities for young people in 3 new locations in the north-east
Moving forward into 2024, Kids Kabin’s overall aims are two-fold:
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The provision of high-quality opportunities and creative learning experiences for young people in Newcastle and Middlesbrough.
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To research and locate other areas of high need and low opportunity for young people in the north-east and deliver pilot programmes in these areas.
Nearly 1500 young people benefitted from Kids Kabin delivery in 2022-2023. The aim is to increase this to 2000 young people by 2025. This will be achieved by responding to need and gaps in provision, working in partnership with existing community organisations and creating new delivery.
Current research is suggesting high need in Ashington and the Blyth Valley, and along the East Durham Coast – including Seaham, Easington Colliery, Horden and Hartlepool. Final decisions for the location and nature of pilot programmes will be made in early 2024.
These developments require strong and resilient organisational structures. There is therefore an additional focus on:
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Measuring and articulating the impact of pilot programmes alongside existing delivery in Newcastle and Middlesbrough.
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Developing skills and capacity within the staff, volunteer and governance teams.
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Introducing systems for feedback and representation for stakeholders and participants in all Kids Kabin’s geographical areas.
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Building progression and leadership opportunities for young people to use their skills to benefit their communities.
13
Financial Review
The finances of the charity remain in a stable position. During the financial year the charity obtained funding of £290,155 (2022 - £309,347) with an overall surplus of £14,424 (2022 - £70,487). Reserves at 30 June 2023 were £581,198 (2022 - £566,796) of which £361,740 (2022 - £324,136) related to restricted funds. Unrestricted reserves stand at £164,458 (2022 - £117,875) and designated reserves relating to key organisational costs were £55,000 (2022 £124,785 including elements relating to the kitchen project).
We keep a close eye on the financial sustainability of Kids Kabin. As the charity and its expenditure grows, we are aware of the increasing requirement to raise funds, to diversify our sources of income and to remain lean and cost effective.
Reserves policy
The board have decided that unrestricted reserves should be kept at a level equal to approximately 6 months of annual operating costs and that these reserves should be in a readily realisable form. The policy on reserves considers the risks associated with Kids Kabin’s various income streams, as well as variations in expenditure and other unforeseen circumstances. The reserves policy is considered by the Board on a regular basis.
The reserves policy is reviewed by the board for appropriateness on an annual basis with unrestricted free reserves being £164,458 (2022 - £117,875).
Reference and administrative details
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Registered Charity Number 01082896
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• Company Number 04000826
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Registered Office 10 Church Walk, Walker, Newcastle upon Tyne, NE6 3DW
Trustees
The trustees who served the charity during the period were as follows;
C Charlwood A Hughes (Chair) B Fitzgerald (Treasurer) Appointed 13 March 2023 A Robson Longstaff J Smee R Whittingham K Davidson B Doherty P Cowie L Robinson Y Sarnaik (Company Secretary)
14
Key Management Personnel
Will Benson Chief Officer
Our advisors
Independent Examiners Haines Watts 17 Queens Lane, Newcastle upon Tyne, NE1 1RN Bankers The Co-operative Bank 84-86 Grey Street, Newcastle upon Tyne, NE1 6BZ Solicitors Waugh, Moody and Mulcahy 116 Pilgrim Street, Newcastle upon Tyne, NE1 6SQ
Structure, governance and management
Legal Status
The charitable company is limited by guarantee and therefore has no share capital. In the event of a winding up, every member (who is a trustee) undertakes to contribute to the payment of liabilities such amount as may be required not exceeding the total of £1.
Recruitment & Appointment of Trustees
New trustees are appointed by existing trustees. They all receive induction to the roles and responsibilities of a trustee and ongoing training based on their individual needs.
Risk Management
The trustees consider that they have identified the major risks to the charitable company and have established sufficient controls to mitigate these risks. A risk register is reviewed annually by the Board of Directors.
15
Statement of trustees’ responsibilities
The Management Trustees (who are also directors of Kids Kabin for the purpose of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the board on …………………………… 2023 and signed on their behalf by;
.................................... A Hughes Chair
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Independent examiner’s report to the members of Kids Kabin for the year ended 30 June 2023
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 June 2022 which are set out on pages 16 to 31.
Responsibilities and basis of report
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act
Independent examiner’s statement
Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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Independent examiner’s statement (continued)
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
………………………………………… Craig Henderson ACCA Haines Watts Newcastle
……………………… Date 17 Queens Lane Newcastle Upon Tyne NE1 1RN
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Statement of financial activities
(Incorporating the Income and Expenditure Account) For the year ended 30 June 2023
| Notes Income from: Donations and legacies 4 Charitable activities 5 Other trading income 6 Total Income Expenditure on: Charitable activities 7 Total expenditure Net income before transfers Transfers 16 Net movements in funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 130,474 4,721 265 135,460 83,213 83,213 52,247 ( 5,664 ) 46,583 117,875 164,458 |
Restricted Funds £ 147,295 7,400 - 154,695 192,331 192,331 ( 37,636 ) 75,240 37,604 324,136 361,740 |
Designated Funds £ - - - - 209 209 ( 209 ) ( 69,576 ) ( 69,785 ) 124,785 55,000 |
Total 2023 £ 277,769 12,121 265 |
Total 2022 £ 274,329 34,743 275 |
|---|---|---|---|---|---|
| 290,155 | 309,347 | ||||
| 275,753 | 238,860 | ||||
| 275,753 | 238,860 | ||||
| 14,402 - |
70,487 - |
||||
| 14,402 566,796 |
70,487 496,309 |
||||
| 581,198 | 566,796 |
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
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Balance Sheet as at 30 June 2023
| Notes Fixed assets Tangible assets 12 Current assets Debtors 13 Cash at bank and in hand Liabilities Creditors: amounts falling due within one year 14 Net current assets Funds Restricted funds Unrestricted funds Designated Funds 16 |
2023 £ 266,277 15,131 310,033 |
2022 £ 253,697 27,359 291,795 |
|---|---|---|
| 325,164 | 319,154 | |
| ( 10,243 ) | ( 6,055 ) | |
| 314,921 | 313,099 | |
| 581,198 | 566,796 | |
| - 361,740 |
- 324,136 |
|
| 164,458 55,000 |
117,875 124,785 |
|
| 581,198 | 566,796 |
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
The financial statements were approved by the trustees on ………………………….2023 and signed on their behalf by:
……………………………. A Hughes Chair
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Notes to the Financial Statements
1. Accounting Policies
1.1 Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Kids Kabin meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention or transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements are prepared in Sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
1.2 Going concern
The financial statements have been prepared on a going concern basis as the Directors believe that no material uncertainties exist. The Directors have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
1.3 Funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the
general objectives of the charitable company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the company for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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notes to the financial statements (continued)
1.4 Incoming resources
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity has entitlement to the funds, any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions and is recognised as earned. Grant income included in this category provides funding to support performance activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with reasonable certainty. Income received to deliver services over a specific period covering more than one financial year is accounted for over the specific period; related expenditure is accounted when incurred.
Investment income relates to interest earned through holding assets on deposit.
Other trading income includes rental income received for the use of rooms at Kids Kabin.
In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the directors report for more information about their contribution.
1.5 Expenditure and irrecoverable VAT
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as an expense against the cost for which the expenditure arose.
1.6 Support cost allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity.
22
notes to the financial statements (continued)
1.7 Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Freehold Property - 2.5% straight line Equipment - 25% straight line Fixtures and Fittings - 20% straight line
All assets costing more than £500 are capitalised.
1.8 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.9 Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.10 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement after allowing for any trade discounts due.
1.11 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
1.12 Pensions
The charitable company contributes to a defined contribution pension scheme for the benefit of its employees. The assets of the scheme are held separately from those of the charitable company. The annual contributions payable are charged to the Statement of Financial Activities.
1.13 Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
23
notes to the financial statements (continued)
2. Legal status
Kids Kabin is a company limited by guarantee, registered in England and Wales, (No 04000826) and not having a share capital. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
3. Comparative statement of financial activities
| Income from: Donations and legacies Charitable activities Other trading income Total Income Expenditure on: Charitable activities Total expenditure Net income before transfers Transfers Net movements in funds Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 102,517 4,879 275 107,671 94,968 94,998 12,703 - 12,703 105,172 117,875 |
Restricted Funds £ 171,812 29,864 - 201,676 143,705 143,705 57,971 ( 24,563) 33,408 290,728 324,136 |
Designated Funds £ - - - - 187 187 ( 187 ) 24,563 24,376 100,409 124,785 |
Total 2022 £ 274,329 34,743 275 |
Total 2021 £ 191,073 13,957 - |
|---|---|---|---|---|---|
| 309,347 | 205,030 | ||||
| 238,860 | 214,325 | ||||
| 238,860 | 214,325 | ||||
| 70,487 - |
( 9,295 ) - |
||||
| 70,487 496,309 |
( 9,295 ) 505,604 |
||||
| 566,796 | 496,309 |
24
notes to the financial statements (continued)
| notes to the fnancial statements (continued) | ||
|---|---|---|
| Restricted Funds BBC Children in Need Tudor Trust Wellesley Trust Fund Ballinger Charitable Trust Ballinger Charitable Trust (Middlesbrough) National Lottery StreetGames (Newcastle) StreetGames (Middlesbrough) Sir James Knott Trust Trusthouse Charitable Foundation Assumption Legacy Fund Postcode Neighbourhood Trust Middlesbrough Council Thirteen Group Bennett Lowell VCSE Community Fund Big East End Bike Fix Fund Port of Tyne community Fund Newcastle Building Society Community Fund Tesco Community Fund Creative Fuse LGA Foundation Leslie and Lilian Manning Trust Willis Charitable Fund Carrie Reay Grassroots Fund 4. Donations |
2023 £ 12,554 - 8,163 - - 25,185 16,462 2,000 - - 35,000 - 14,616 5,000 4,600 3,838 6,418 2,000 2,925 1,971 2,063 1,500 1,000 1,000 1,000 147,295 |
2022 £ 23,635 29,000 8,097 18,000 6,250 - 1,026 3,600 15,000 8,829 30,000 14,807 13,568 - - - - - - - - - - - - |
| 171,812 |
25
notes to the financial statements (continued)
| 4. Donations (continued) Unrestricted Funds Religious of the Assumption Esmee Fairbairn Foundation Ballinger Charitable Trust Four Acre Trust Garfeld Weston Foundation Hospital of God at Greatham Four Acre Trust Other donations Contracts Services 6. Other trading income Rental Income 5. Income from charitable activities |
2023 £ 15,000 60,000 20,000 - - - 12,021 23,453 130,474 277,769 2023 £ 7,400 4,721 12,121 2023 £ 265 |
2022 £ 15,000 40,000 3,750 10,000 6,500 2,500 10,000 24,767 |
|---|---|---|
| 102,517 | ||
| 274,329 | ||
| 2022 £ 29,864 4,879 34,743 2022 £ 275 |
26
notes to the financial statements (continued)
| notes to the fnancial statements (continued) | ||
|---|---|---|
| 7. Analysis of expenditure on charitable activities Payroll costs Project costs Establishment costs Ofce costs Excursion costs Depreciation Professional Fees Training costs Sundry expenses Support costs (Note 8) Governance costs (Note 9) 8. Support costs Basis of allocation Payroll costs % of time Establishment costs 10% of invoiced Ofce expenses 10% of invoiced Depreciation 10% of charge Publicity invoiced 9. Governance costs Independent examination fee Trustee expenses 10. Net income/(expenditure) for the year This is stated after charging: Depreciation Independent examiners fee |
2023 £ 178,123 28,732 10,857 19,081 7,537 9,911 3,193 2,151 ( 111 ) 14,777 1,500 275,753 2023 £ 7,387 1,087 1,964 1,101 3,240 14,779 2023 £ 1,500 - 1,500 2023 £ 10,990 1,500 |
2022 £ 153,701 16,188 10,330 12,634 9,136 9,177 6,786 4,499 743 14,055 1,611 |
| 238,860 2022 £ 7,228 1,076 1,404 1,020 3,327 |
||
| 14,055 | ||
| 2022 £ 1,500 111 |
||
| 1,611 | ||
| 2022 £ 10,197 1,500 |
27
notes to the financial statements (continued)
11. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
| Staf costs were as follows: Wages and salaries Social security costs Other pension costs |
2023 £ 169,422 10,083 6,005 185,510 |
2022 £ 142,286 10,182 6,975 |
|---|---|---|
| 159,443 |
The average monthly number of employees during the year was as follows:
| Charitable activities Charitable activities |
2023 number 10 10 |
2022 number 9 |
|---|---|---|
| 9 |
During the year no (2022 – none) employees received total employee benefits (excluding employer pension costs) of more than £60,000.
The key management personnel of the charity comprise the trustees, and the Chief Executive. The total employee benefits of the key management personnel of the charity were £49,907 (2022 - £48,320).
The charity rustees were not paid or received any other benefit from employment in the year (2022- nil)
The reimbursement of trustees’ expenses was as follows:
| 2023 | 2022 | 2023 | 2022 | |
|---|---|---|---|---|
| Number | Number | £ | £ | |
| Travel | 1 | 1 | 94 | 111 |
28
notes to the financial statements (continued)
| 12. Tangible Fixed assets Cost At 1 July 2022 Additions Transfer At 30 June 2023 Depreciation At 1 July 2022 Charge for the year Transfers At 30 June 2023 Net book value At 30 June 2023 At 30 June 2022 |
Assets under construction £ 52,557 23,592 ( 76,149 ) - - - - - - 52,557 |
Freehold property £ 400,385 - 76,149 476,534 199,454 10,803 210,257 266,277 200,931 |
Equipment £ 19,616 - - 19,616 19,407 209 - 19,616 - 209 |
Fixtures fttings and equipment £ 2,760 - - 2,760 2,760 - - 2,760 - - |
Total £ 475,318 23,592 - |
|---|---|---|---|---|---|
| 498,910 | |||||
| 221,621 11,012 232,633 |
|||||
| 266,277 | |||||
| 253,697 |
29
notes to the financial statements (continued)
13. Debtors
| Prepayments and accrued income Trade Debtors |
2023 £ 15,006 125 15,131 |
2022 £ 26,859 500 |
|---|---|---|
| 27,359 |
14. Creditors: Amounts falling due within one year
| Accruals Trade creditors Other creditors |
2023 £ 4,764 1,537 3,942 10,243 |
2022 £ 2,943 792 2,320 |
|---|---|---|
| 6,055 |
15. Pension Costs
The charitable company operates a defined contribution pension scheme, during the period contributions of £6,005 (2022 - £6,975) were paid into the scheme.
16. Fund reconciliation
| Year ended 30 June 2023 Unrestricted funds General funds Designated funds - F & F - Kitchen project Future costs - Kitchen project Buildings Improvement funds Management costs Total unrestricted and designated funds |
Brought forward £ 117,875 209 52,557 37,019 - 35,000 124,785 242,660 |
Income £ 135,460 - - - - - - 135,460 |
Expenditure £ ( 83,213 ) ( 209 ) - - - - ( 209 ) ( 83,422 ) |
Transfers £ ( 5,664 ) - ( 52,557 ) ( 37,019 ) 15,000 5,000 ( 69,576 ) ( 75,240 ) |
Carried forward £ 164,458 - - - 15,000 40,000 |
|---|---|---|---|---|---|
| 55,000 | |||||
| 219,458 |
30
notes to the financial statements (continued)
16. Fund reconciliation (continued)
| Year ended 30 June 2023 Restricted funds Newcastle BBC Children in Need Wellesley Trust Fund Ballinger Charitable Trust Trusthouse Charitable Foundation Postcode Neighbourhood Trust National Lottery Reaching Communities StreetGames VCSE Cost of Living Fund Big East End Bike Fix Fund Bennett Lowell Four Acre Match Funding Newcastle City Council Tesco Community Fund LGA Foundation Carrie Reay Grassroots Creative Fuse Newcastle Building Society Port of Tyne community Action Fund Willis Charity Fund Middlesbrough Tudor Trust Middlesbrough Council Ballinger Charitable Trust BBC Children in Need Assumption Legacy Fund Thirteen Group Leslie and Lilian manning Trust StreetGames |
Brought forward £ 7,701 7,853 6,704 609 4,120 - - - - - - 26,348 - - - - - - - 53,335 8,177 2,061 7,190 8,379 30,000 - - - 55,807 |
Income £ 6,027 8,163 - - - 25,185 16,462 3,838 6,418 4,600 12,021 7,400 1,971 1,500 1,000 2,063 2,925 2,000 1,000 90,552 - 14,616 - 6,527 35,000 5,000 1,000 2,000 64,143 |
Expenditure £ ( 11,516 ) ( 7,948 ) ( 6,704 ) ( 609 ) ( 4,120 ) ( 18,376 ) ( 12,830 ) ( 3,838 ) ( 4,623) - ( 1,269 ) ( 14,063 ) ( 1,102 ) ( 1,500 ) ( 1,000 ) ( 2,063 ) ( 672 ) ( 909 ) ( 1,000) ( 92,873 ) ( 8,177 ) ( 11,340 ) ( 7,190 ) ( 12,320 ) ( 30,000 ) ( 3,380 ) ( 185 ) ( 2,000 ) ( 74,592 ) |
Transfers £ - ( 909 ) - - - - - - - - - - - - - - - - - ( 909 ) - - - - - - - - - |
Carried forward £ 2,212 7,159 - - - 6,809 3,632 - 1,795 4,600 10,752 19,685 869 - - - 2,253 - - |
|---|---|---|---|---|---|
| 50,105 - 5,337 - 2,586 35,000 1,620 815 - |
|||||
| 45,358 |
31
notes to the financial statements (continued)
| 16. Fund reconciliation (continued) Newcastle- Kitchen project Bernard Sunley Charitable Foundation 1,532 Garfeld Weston Foundation 2,000 National Lottery – Awards for All 3,576 Percy Hedley 1990 Charitable Trust 500 Other 6,455 Designated funds 89,576 103,639 Capital fund – property 200,931 Total restricted funds 324,136 Total funds 566,796 Year ended 30 June 2022 Brought forward Unrestricted funds £ General funds 105,172 Designated funds Capital fund – F&F 396 – Kitchen project 27,994 Future costs - Kitchen project 37,019 Management costs 35,000 100,409 Total unrestricted and designated funds 205,581 Restricted funds Newcastle BBC Children in Need - Esmee Fairbairn Foundation 275 Wellesley Trust Fund 8,239 Sage Foundation 5,787 StreetGames - Ballinger Charitable Trust - Sir James Knott Trust - Trusthouse Charitable Foundation - Postcode Neighbourhood Trust - Newcastle City Council - 14,301 |
- - - - - - - - 154,695 290,155 Income £ 107,671 - - - - - 107,671 11,817 - 8,097 - 1,026 18,000 15,000 8,829 14,807 29,864 107,440 |
( 1,532 ) ( 2,000 ) ( 3,576 ) ( 500 ) ( 6,455 ) - ( 14,063 ) ( 10,803 ) (192,331) ( 275,753 ) Expenditure £ ( 94,968 ) ( 187 ) - - - ( 187 ) ( 95,155 ) ( 4,116 ) ( 275 ) ( 8,483 ) ( 5,787 ) ( 1,026 ) ( 11,296 ) ( 15,000 ) ( 8,220 ) ( 10,687 ) ( 3,516 ) ( 68,406 ) |
- - - - ( 89,576 ) ( 89,576 ) 76,149 75,240 - Transfers £ - - 24,563 - - 24,563 24,563 - - - - - - - - - - - |
- - - - - - |
|---|---|---|---|---|
| - 266,277 361,740 |
||||
| 581,198 | ||||
| Carried forward £ 117,875 209 52,557 37,019 35,000 |
||||
| 124,785 | ||||
| 242,660 | ||||
| 7,701 - 7,853 - - 6,704 - 609 4120 26,348 |
||||
| 53,335 |
32
notes to the financial statements (continued)
| 16. Fund reconciliation (continued) Middlesbrough Maria Assumpta Trust 17,658 Tudor Trust 4,486 Middlesbrough Council - Ballinger Charitable Trust 4,716 BBC Children in Need - Assumption Legacy Fund - StreetGames - 26,860 Newcastle – Kitchen Project Bernard Sunley Charitable Foundation 1,532 Garfeld Weston Foundation 12,000 National Lottery – Awards for All 10,000 Virgin Money Endowment Fund 4,000 Percy Hedley 1990 Charitable Trust 500 Other 10,594 Designated funds 65,013 103,639 Capital fund – property 210,941 Less: Designated funds (noted above) ( 65,013 ) Total restricted funds 290,728 Total funds 496,309 |
- 29,000 13,568 6,250 11,818 30,000 3,600 94,236 - - - - - - - - - 201,676 309,347 |
( 17,658 ) ( 25,309 ) ( 11,507 ) ( 3,776 ) ( 3,439 ) - (3,600 ) ( 65,289 ) - - - - - - - - ( 10,010 ) - (143,705) (238,860) |
- - - - - - - - - ( 10,000) ( 6,424 ) ( 4,000) - ( 4,139 ) 24,563 - - ( 24,563 ) ( 24,563 ) - |
- 8,177 2,061 7,190 8,379 30,000 - |
|---|---|---|---|---|
| 55,807 1,532 2,000 3,576 - 500 6,455 89,576 |
||||
| 103,639 200,931 ( 89,576 ) |
||||
| 324,136 | ||||
| 566,796 |
Designated funds
Capital fund F&F is equal to the net book value of the fixtures, fittings and equipment of the charity.
The kitchen project has two designated funds, one is the capital fund for expenditure which has been capitalised in the year and will be depreciated over their economic useful life.
The future costs designated fund are funds set aside by the trustees for future capital expenditure on the kitchen project. The funds were spent in 2022-23 and capitalised expenditure will transfer into the capital fund.
A new designated fund, the Building Improvement Fund, has been set up to cover the costs of future improvements and repairs to the main Kids Kabin premises in Newcastle.
Restricted funds
Newcastle Project – relates to specific funding received for the delivery within the five Newcastle locations.
Middlesbrough Project – relates to funding received for the set-up and running of Kids Kabin Middlesbrough.
33
notes to the financial statements (continued)
16. Fund reconciliation (continued)
Capital fund – property
The capital fund is equal to the net book value of the property held within the charity. Restricted funds had originally been obtained in order to purchase these assets.
17. Analysis of net assets between funds
| Year ended 30 June 2023 Fixed assets Current assets excluding Cash at bank Cash at bank Current liabilities Year ended 30 June 2022 Fixed assets Current assets excluding Cash at bank Cash at bank Current liabilities |
Unrestricted funds £ - 15,131 159,570 ( 10,243 ) 154,111 Unrestricted funds £ - 27,359 96,571 ( 6,055 ) 117,875 |
Designated funds £ - - 55,000 - 55,000 Designated funds £ 52,766 - 72,019 - 124,785 |
Restricted funds £ 266,277 - 95,463 - |
Total 2023 £ 266,277 15,131 310,033 ( 10,243 ) |
|---|---|---|---|---|
| 361,740 | 581,198 | |||
| Restricted funds £ 200,931 - 123,205 - |
Total 2022 £ 253,697 27,359 291,795 ( 6,055 ) |
|||
| 324,136 | 566,796 |
18. Related party transactions
During the year the charitable company received a donation of £15,000 (2022 - £15,000) from the Sisters of Assumption. One of the trustees is a member of the Sisters of Assumption.
During the year, the charitable company paid Active Creative Thinking £3,000 (2022 - £nil). One of the trustees, Kathryn Davidson is a director of Active Creative Thinking. The payment was a project management fee for the completion of the kitchen redevelopment project in Newcastle.
34