OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Kids Kabin

2024-06-30-accounts

Annual Report 2023-2024

Unaudited Trustees’ Report & Financial Statements for the year ended 30 June 2024

KIDS KABIN

(a company limited by guarantee) Charity Number: 1082896 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 year of creativity, community action and youth leadership

Young people, their creativity and their communities are the heart of Kids Kabin. More young people have taken part in more workshops than ever before – 1567 different people in over 1000 sessions over the last year.

Young people talk 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, reflecting the underlying principles of fun, investigation and creative thinking. Youth leadership is a priority with young people taking part in social action projects and a bespoke youth leadership programme in summer 2024.

Low-income neighbourhoods in Newcastle and Middlesbrough remain the priority. New collaborations are underway in new locations in the north east. Working with community centres and volunteers in East Durham, we are looking at ways of developing youth work and increasing local capacity in areas of high need and low provision.

Aidan Hughes, Chair of Kids Kabin Board, explains the importance of partners, funders, trustees, volunteers and staff in the effective operation of the charity:

" Kids Kabin has a track record of making significant contributions to the communities it serves. This has only been possible by utilising the exceptional talent and commitment of all its staff members, volunteers and trustees. Working with our partners, we try to improve a range of outcomes for our participant members and measure our performance against targeted objectives. We are also committed to fostering ever closer relationships with the families in our communities and extend our offerings to new communities over the coming years. New initiatives such as our youth leadership plan and community engagement programme will increasingly be part of our delivery in all our locations. We would also like to thank all of the generous funders and benefactors who have provided the financial resources for Kids Kabin to flourish over the past 30 years."

1

A record-breaking year

5-year trends in numbers of young people benefitting from Kids Kabin engagement continue to show an increase. 2023-2024 sees an all-time high in numbers of young people participating. The number of unique attenders now stands at 1567 for 2023-2024, up from 1493 for 2022-2023. This is the result of a steady increase in participation in both Newcastle and Middlesbrough, new school workshops in Middlesbrough and the start of new pilot work in east Durham.

----- Start of picture text -----
Total number of unique attenders
1800
1600
1400
1200
1000
800
600
400
200
0
2019-20 2020-21 2021-22 2022-23 2023-24
----- End of picture text -----

80% increase since 2019

The number of sessions delivered has increased by 80% over the last 5 years - between 2019 (596 sessions) and 2024 (1072 sessions). However, the rate of increase is now levelling off, as we reach maximum capacity in Newcastle and Middlesbrough, and focus on impact, quality and youth leadership in these areas.

----- Start of picture text -----
Total number of sessions delivered
1200
1000
800
600
400
200
0
2019-20 2020-21 2021-22 2022-23 2023-24
----- End of picture text -----

2

To measure learning and personal development for individuals and positive changes for partner organisations, regular surveys take place throughout the year. The results of these surveys also inform evaluation and improvement in Kids Kabin’s practice.

What are young people telling us?

“We made a cake and read the recipe wrong, so it was like a volcano cos we put too much baking powder in. We did it again and got it right. Everyone said it was nice.” – Tilly, aged 9

3

What are our partners and stakeholders saying?

4

The People

Investing in young people, volunteers and trainees

The plan

Results

“ I have learned to communicate with parents to create plans to best support young people who are experiencing challenges, which often comes across in difficult behaviour. This is an area of community leadership I never knew about, but which is so important and makes a real difference.” – Assumption Volunteer

“ I feel much more confident talking to young people now as it was a large part of my volunteering. Before I was very shy towards younger kids but the volunteering pushed me out of my comfort zone.”

5

People Story Youth Leaders in action

“There were 6 of us on the Youth Leadership Programme, 3 from Cowgate and 3 from Byker. We had 2 training sessions then we went ahead and ran workshops at the Walker Outdoor Week. We ran the pottery wheel, pizza making, the smoothie bike, and lots of face painting and arts and crafts.” – Youth Leader, Byker.

The programme is designed by young people and the Kids Kabin team, after young people tell us how they want to help other young people and take on more responsibility. The programme has a focus on developing leadership, communication and organisational skills. After completing the programme, the young leaders talk about their experience: “I learned patience, I’ve never had patience in my life. I learned how to communicate better with people.” – Mika, Youth Leader.

The programme wasn’t without its challenges, as Mika explains: “This one parent got really impatient and rude in the queue for the smoothie bike. I wanted to just stop and walk away or shout at her! But I talked to the staff, had a break, and everything calmed down.”

“They are a great group and have so many individual strengths including optimism, responding well to difficult situations, and showing mindfulness and initiative – we’ve been so impressed!” - Jude Billate, Kids Kabin volunteer, who led the programme

6

The Places

Long term commitment to communities and young people

The plan

Results

“My kids love it, it gets them out of the house, doing something positive. They’re struggling at school at the minute. Kids Kabin helped us organise trips over the summer, and we had a great time as a family.” – Parent, Byker, Newcastle.

“North Ormesby is an area of high need in East Middlesbrough. Having two full time Assumption volunteers in Middlesbrough has given us the capacity to start delivering workshops in the area.” – Sue McBride, Middlesbrough Programme Lead.

7

Place Story

Volunteers bring Kids Kabin to North Orm e sby

In April 2024, Kids Kabin volunteers Ellaine Alacantra and Cristel Barsaga took on the development of the newest Middlesbrough satellite in North Ormesby. Keen to lead the process from the start, they spoke with parents, young people and partner organisations to find the best location and a programme that responded to what young people said they wanted.

“From day one, the young people in North Ormesby were bursting with creativity and enthusiasm. We're so glad that we walked into the community centre just as they were looking for provision for the exact age group that Kids Kabin caters to. It was perfect timing!” – Ellaine, Kids Kabin volunteer

Young people showed an interest from week one, with a regular weekly attendance of 15 young people. Excited by the rapid success and popularity of the programme, Ellaine and Cristel applied for funding to the North Ormesby Big Local, successfully securing a grant for materials and equipment for the sessions for the year ahead.

“Community cohesion has improved between young people and families as a result of the sessions as it has brought together residents from various backgrounds.” – Neighbourhood Officer, Middlesbrough Council.

8

Partnerships

Significantly more than the sum of the parts

The plan

Results

9

Partnership Story Bringing creativity into the curriculum

With over 70 workshops running each year with more than 500 young people taking part, the importance of these sessions to schools and to Kids Kabin is clearly evident. New workshops are now running in 3 schools in Middlesbrough, alongside the well-established programme in Newcastle.

Teachers and young people explain how much they enjoy the workshops and what practical skills they learn, plus additional benefits, including enabling young people to build knowledge and links in their local communities:

“Kids Kabin workshops allow our children to access an area of the curriculum there is no way we can offer in schools - woodwork, cooking, design and more. It shows them what’s on offer in their local area, helping build a stronger sense of community” – Teacher, Central Walker Primary School.

Teachers see the benefits of team working and opportunities for children who might not normally succeed academically at school:

“Children get out of class, move around more and are more hands on, doing different things to usual, working as a team, helping each other and improving their social skills. It has also allowed children who are not 'academic' to shine in other areas” – Teacher, West Walker Primary school

10

Processes

Building a strong sustainable foundation

The plan

Results

11

Processes Story New ways to make a difference – Blackhall and Wheatley Hill

“The need for Youth work in Blackhall is important. Young people need something to do, somewhere to go - workshops or a youth club. We have local volunteers interested in taking this forward. We just need that little spark and inspiration to help us get this off the ground.” - Manager, Blackhall Community Centre.

Research with funders, local authorities and the East Durham Print Community Partnership has highlighted areas of significant need for positive and targeted youth work but very little or no current activity. Two areas repeatedly mentioned are Blackhall Colliery and Wheatley Hill.

Aligned with Kids Kabin’s objective of exploring new ways of increasing impact, we are collaborating with community centres in both places, co-delivering workshops to share practice, and inspire communities, volunteers and existing staff to create something for young people.

Co-delivery is underway now with volunteers, staff and young people being trained and equipment being sourced. Once established, after approximately 3 months, Kids Kabin will step back, enabling solo delivery by the newly trained local teams. We will check back in regularly to co-design new initiatives and bring ideas and support.

This process will be evaluated against the project objectives, with the potential for new neighbourhood collaborations during 2025.

"Young people in Wheatley Hill are out and about on their bikes when they can be, but they often get stuck when they break. The nearest bike shop is in Durham and lots of families don't have any transport. We've also got a problem of young people on motorbikes causing problems. We want to divert them into positive activities." - Manager, Greenhills Community Centre.

12

Future Plans

New locations, youth leadership and empowered communities

Moving forward into 2025, Kids Kabin’s aims are:

More than 1500 young people benefitted from Kids Kabin delivery in the 2023-2024 year. The aim is to increase this to 1750 young people by June 2026. This will be achieved by continuing the programmes in Newcastle and Middlesbrough, further developing school projects in Middlesbrough and pilot projects in new locations.

These developments will coincide with the strengthening of the charity’s core functions, governance, management, administration, training and evaluation.

13

Financial Review

The finances of the charity remain in a stable position. During the financial year the charity obtained funding of £318,620 (2023 - £290,155) with an overall surplus of £18,897 (2023 - £14,402). Reserves at 30 June 2024 were £600,095 (2023 - £581,198) of which £355,984 (2023 - £361,740) related to restricted funds. Unrestricted reserves stand at £177,111 (2023 - £164,458) and designated reserves relating to key organisational costs and a building improvement fund were £67,000 (2023 - £55,000). 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 the charity will aim to keep unrestricted reserves 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 £177,111 (2023 - £164,458).

Reference and administrative details

Registered Charity Number 1082896 Company Number 04000826 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) A Robson Longstaff resigned 20 June 2024 J Smee R Whittingham resigned 20 June 2024 K Davidson B Doherty P Cowie L Robinson Y Sarnaik (Company Secretary) C Cartwright appointed 20 May 2024 F Filiaci appointed 8 July 2024.

14

Key Management Personnel

Will Benson Chief Officer

Our advisors

Independent Examiners: Jim Dodds 33 The Glebe, Morpeth , NE61 6HW

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 finaneial statements in accordanee 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 ststements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP (FRS 102). make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial ststements. and 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 charitsble 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 ......... ...... ..Io L¢ . 2024 and signed on their behalf by, A Hugi]es Chair Date: Igl,,/ ioLU 16

Independent examiners report to the trustees for the year ended 30 June 2024

I report on the financial statements of Kids Kabin for the year ended 30 June 2024, which are set out on pages 19 to 34.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the Association of Charity Independent Examiners.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

17

Independent examiner's statement In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: Accounting records were not kept in accordance with section 386 of Companies Act 2066. or The accounts do not accord with such Tecords. or The accounts do not comply with relevant accounting requirements under 396 of the Companies Act 2006 other than any requirement that the accounts give a true and fair view which is not a metter considered as part of an independent examination" or The accounts have not been prepared in accordance with the Charities SORP (FRS102) I have come across no other matters in connection with the examination to which attention should be dram￿ in this report in order to enable a proper understsnding of the accounts to be reached. Jim Dodds 33 The Glebe Mory)eth NE616HW Date: zi/iiJ zoik 18

Statement of financial activities

(Including summary income and expenditure account) for year ended 30 June 2024

Income from:
Donations and legacies
Charitable activities
Grants and contracts
6
7
Other trading activities
8
Total income
Expenditure on:
Charitable activities
Operation of the charity
9
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement of funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Notes		 Unrestricted
Funds
£
27,790
120,000
12,013
159,803
126,331
126,331
34,472
( 20,819 )
12,653
164,458
177,111		 Designated
Funds
£
-
-
-
-
8,819
8,819
( 8,819 )
20,819
12,000
55,000
67,000		 Restricted
Funds
£
-
158,817
-
158,817
164,573
164,573
( 5,756 )
-
( 5,756 )
361,740
355,984		 Total
2024
£
27,790
278,817
12,013
318,620
299,723
299,723
18,897
-
18,897
581,198
600,095		 Total
2023
£
23,453
254,316
12,386
290,155
275,753
275,753
14,402
-
14,402
566,796
581,198

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 21 to 34 form an integral part of these accounts.

19

Balance sheet Totsl 2024 Totsl 2023 Flxed 888ets Tangible assets 16 254,364 266.277 Total flx•d ass•ts 254364 266.2TI Current a Debtor8 Cash at bank and in hand 17 18 19.365 345.768 15.131 310,033 Total Current assets 365,133 325,164 Credltor•: amounls falling due within on8 year 19 { 19,402) (10,243 Not ¢urront 0880ts 345,731 314.921 Total •88ets loss current Ilabllltles 600,095 581,198 Total not a880ts or IlablllUo8 Fundg of the Charl Unrestricted income funds Designaled income funds Restricted income funds 177.111 67,000 355.984 164.458 55,000 361,740 Total funds 600,095 581,198 The Company wa8 entitled to an exemptlon from audlt under $477 of the Companies Act 2006 relating to small companies. The members have nol required the ￿MpanY to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors gcknowledge their responsibilities for complying with the requirements of the Companies Act with Ihe re8pect to accounting records and the Preparation of accounts. These accourrts have been prepared in accordance with the provisions applicable lo small companies subject lo the small companie8 regime and in accordance with FRS102 SORP. The notes on pages 21 to 34 form an integral part of these accounts. These financial statements were approved by the Board on.. Ig ?e) and are signed on ils b8half by.. A Hughe$ Chair Company Number 04000826 20

Notes to the financial statements

1 Accounting Policies

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts 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) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Kids Kabin meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £177,111 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliably.

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

21

Notes to the financial

statements (continued)

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance or provision of other specified service is deferred until the criteria of income recognition are met.

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.8 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investment and any gain or loss resulting from revaluing investments to market value at the end of the year.

22

Notes to the financial statements (continued)

3.9 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charities' work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Expenditure on charitable activities includes the costs of activities with young people and other activities undertaken to further the purposes of the charity and their associated support costs.

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

23

Notes to the financial statements (continued)

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Freehold Property
2.5% straight line
Equipment
25% straight line
Fixtures, fittings and equipment
20% straight line
Analysis of income
Unrestricted
Funds
£
6Donations and legacies
Donations and gifts
24,748
Gift Aid
3,042
27,790
7Charitable activities
Income from grants-Newcastle Projects
BBC Children in Need
-
Wellesley Trust Fund
-
Balinger Charitable Trust
20,000
National Lottery Reaching Communities
-
StreetGames (Newcastle)
-
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
-
Willis Charitable Fund
-
Carrie Reay Grassroots Fund
-
Esmee Fairbairn Foundation
40,000
Four Acre Trust
-
Garfield Weston Foundation
30,000
Barbour Foundation
5,000
William Leech Charity
-
Shears Foundation
-		 Restricted
Funds
£
-
-
-
12,174
7,624
5,219
39,325
4,108
-
-
-
-
-
-
-
1,500
-
-
-
-
-
-
4,000
5,500		 Total
2024
£
24,748
3,042
27,790
12,174
7,624
25,219
39,325
4,108
-
-
-
-
-
-
-
1,500
-
-
40,000
-
30,000
5,000
4,000
5,500		 Total
2023
£
23,453
-
23,453
6,525
8,163
20,000
25,185
16,462
4,600
3,838
6,418
2,000
2,925
1,971
2,063
1,500
1,000
1,000
60,000
12,021
-
-
-
-

24

Notes to the financial statements (continued)

Analysis of income continued

8 Squires Foundation
The Grand Sovereigns Care for Children Fund
CSJ Foundation
Byker Community Trust
Sisters of the Assumption
Hadrian Trust
Income from grants-Middlesbrough Projects
BBC Children in Need
Middlesbrough Council
Assumption Legacy Fund
National Lottery Reaching Communities
StreetGames (Middlesbrough)
Leslie and Lilian Manning Trust
Thirteen Group Fund
PCC Cleveland
The Henry Smith Charity
Other trading activities
Contracts
Services
Rental income
Other income		 Unrestricted
Funds
£
-
-
10,000
-
15,000
-
-
-
-
-
-
-
-
-
-
120,000
-
3,489
4,191
4,333
12,013		 Restricted
Funds
£
4,500
2,500
-
850
-
1,000
12,174
3,492
30,000
20,749
-
-
-
2,712
1,390
158,817
-
-
-
-
-		 Total
2024
£
4,500
2,500
10,000
850
15,000
1,000
12,174
3,492
30,000
20,749
-
-
-
2,712
1,390
278,817
-
3,489
4,191
4,333
12,013		 Total
2023
£
-
-
-
-
15,000
-
6,029
14,616
35,000
-
2,000
1,000
5,000
-
-
254,316
7,400
4,721
265
-
12,386

Income was £318,620 (2023: £290,155) of which £159,803 was unrestricted or designated (2023: £135,460) and £158,817 was restricted (2023: £154,695).

25

Notes to the financial statements (continued)

Analysis of expenditure on charitable activities
Unrestricted
Funds
£
9Charitable activities
Direct costs
Staff salaries
91,746
Training costs
1,401
Project activities
3,913
Excursion costs
1,422
Support costs
Establishment costs
6,438
Office costs
9,178
Publicity
3,071
Repairs and renewals
1,293
Sundry expenses
-
Professional fees
6,482
Depreciation
-
Governance costs
Independent examiner's fees
for reporting on the accounts
1,250
Trustees travel
137
126,331		 Designated
Funds
£
-
-
-
-
-
-
-
8,819
-
-
-
-
-
8,819		 Restricted
Funds
£
112,550
198
20,041
5,429
8,414
5,027
699
302
-
-
11,913
-
-
164,573		 Total
2024
£
204,296
1,599
23,954
6,851
14,852
14,205
3,770
10,414
-
6,482
11,913
1,250
137
299,723		 Total
2023
£
185,510
2,151
28,732
7,537
11,944
21,045
3,240
-
( 111 )
2,893
11,012
1,800
-
275,753

Expenditure on charitable activities was £299,723 (2023: £275,753) of which £135,150 was unrestricted or designated (2023: £83,422) and £164,573 was restricted (2023: £192,331)

10 Fees for examination of the accounts

Independent examiner's fees for reporting on the accounts
There were no other fees paid to the examiner (2023: £nil)		 2024
£
1,250
1,250		 2023
£
1,800
1,800

11 Analysis of staff costs, and the cost of key management

26

Notes to the financial statements (continued)

11 Analysis of staff Costs, and cost of key management personal

Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)		 2024
£
187,258
8,337
8,701
204,296		 2023
£
169,422
10,083
6,005
185,510

No employee received remuneration above £60,000 (2023: nil).

The key management personnel of the charity, comprise the trustees and the charity manager. The total employee benefits of the key management personnel of the charity were £49,204 (2023: £49,907).

12 Staff Numbers

The average monthly head count was 10 staff (2023: 10 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

The parts of the charity in which the employee's work:
Charitable activities		 2024
Number
6.0
6.0		 2023
Number
6.0
6.0

13 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

The following detail the expenses incurred by one trustee.

Travel 2024
£
137
137		 2023
£
94
94

27

Notes to the financial statements (continued)

Transaction(s) with related parties

The following detail the related party transactions in the reporting period.

During the year the charitable company received two donations, one of £15,000 (2023: £15,000) and one of £35,000 (2023: £30,000) from the Sisters of Assumption. Two of the trustees are members of the Sisters of Assumption.

During the year, the charitable company paid £nil to Active Creative Thinking (2023: £3,000). 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.

14 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £8,701 (2023: £6,005). There was £670 outstanding as at 30 June 2024 (2023: £346).

15 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

28

Notes to the financial statements (continued)

Freehold
property
16Tangible fixed assets
£
Cost
Balance brought forward
476,534
Additions
-
Disposals
-
Balance carried forward
476,534
Depreciation
Basis
SL
Rate
2.5%
Balance brought forward
210,257
Depreciation charge for year
11,913
Disposals
-
Balance carried forward
222,170
Net book value
Brought forward
266,277
Carried forward
254,364
17Debtors and prepayments (receivable within 1 year)		 Freehold
property
16Tangible fixed assets
£
Cost
Balance brought forward
476,534
Additions
-
Disposals
-
Balance carried forward
476,534
Depreciation
Basis
SL
Rate
2.5%
Balance brought forward
210,257
Depreciation charge for year
11,913
Disposals
-
Balance carried forward
222,170
Net book value
Brought forward
266,277
Carried forward
254,364
17Debtors and prepayments (receivable within 1 year)		 Equipment
£
19,616
-
-
19,616
SL
25%
19,616
-
-
19,616
-
-		 Fixtures
fittings and
equipment
£
2,760
-
-
2,760
SL
20%
2,760
-
-
2,760
-
-		 Total
£
498,910
-
-
498,910
232,633
11,913
-
244,546
266,277
254,364
Trade debtors
Prepayments and accrued income		 2024
£
16,967
2,398
19,365		 2023
£
125
15,006
15,131
2024 2023
£ £
Trade debtors 16,967 125
Prepayments and accrued income 2,398 15,006
19,365 15,131

29

Notes to the financial statements (continued)

18 Cash at bank and in hand

Short term deposits
Cash at bank and in hand
Cash in hand		 2024
£
200,000
145,690
78
345,768		 2023
£
-
310,033
-
310,033

19 Creditors and accruals (payable within 1 year)

Trade creditors
Taxation and social security
Accruals
Independent examination of accounts
Other accruals
Deferred income
Other creditors		 2024
£
469
1,967
1,250
2,046
13,000
670
19,402		 2023
£
1,537
-
1,800
2,964
-
3,942
10,243

20 Deferred income

Deferred income comprises of advance payments from grants that relate to future periods.

Balance brought forward
Amount released to income earned from
charitable activities
Amount deferred in year
Balance carried forward		 2024
£
-
-
13,000
13,000

21 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

30

Notes to the financial statements (continued)

22 Analysis of charitable funds

Analysis of movements in unrestricted funds

Designated funds
Unrestricted funds
General unrestricted fund
Buildings improvement funds
Key management personnel		 Fund
balances
brought
forward
£
164,458
15,000
40,000
219,458		 Incoming
resources
£
159,803
-
-
159,803		 Resources
expended
£
( 126,331 )
( 8,819 )
-
( 135,150 )		 Transfers
£
( 20,819 )
20,819
-
-		 Fund
balances
carried
forward
£
177,111
27,000
40,000
**244,111 **
Totals

Purpose of unrestricted funds

General unrestricted fund Designated funds Buildings improvement fund

Key management personnel.

The 'free reserves' after allowing for designated funds.

To cover the costs of future improvements and repairs to the main premises in Newcastle.

To cover 6 months of salary costs for key management personnel. This designation is in place to ensure the ongoing running of the charity in the event of unforeseen circumstances.

31

Notes to the financial statements (continued)

22 Analysis of charitable funds continued

Analysis of charitable fundscontin ued
Analysis of movement in
restricted funds
Restricted funds
Newcastle projects
BBC Children in Need
Wellesley Trust Fund
LGA Foundation
StreetGames (Newcastle)
National Lottery Reaching
Communities
Big East End Bike Fix Fund
Bennett Lowell
Newcastle City Council
Tesco Community Fund
Newcastle Building Society
Community Fund
Port of Tyne Community Action
Fund
Ballinger Charitable Trust
Byker Community Trust
Shears Foundation
Squires Foundation
The Grand Sovereign's Care for
Children Fund
Hadrian Trust
William Leech Charity
Sub Totals		 Fund
balances
brought
forward
£
1,908
7,159
-
3,632
6,809
1,795
4,600
19,685
869
2,253
1,091
-
-
-
-
-
-
-
49,801		 Incoming
resources
£
12,174
7,624
1,500
4,108
39,325
-
-
-
-
-
-
5,219
850
5,500
4,500
2,500
1,000
4,000
88,300		 Resources
expended
£
( 12,548 )
( 6,893 )
( 1,500 )
( 4,541 )
( 39,290 )
( 1,795 )
-
( 9,753 )
( 869 )
( 2,253 )
( 1,091 )
-
( 425 )
( 2,627 )
( 3,748 )
-
-
-
( 87,333 )		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
1,534
7,890
-
3,199
6,844
-
4,600
9,932
-
-
-
5,219
425
2,873
752
2,500
1,000
4,000
50,768

32

Notes to the financial

statements (continued)

Analysis of movement in restricted funds continued

Restricted funds
Brought forward
Middlesbrough projects
BBC Children in Need
Middlesbrough Council
Assumption Legacy Fund
National Lottery Reaching
Communities
Thirteen Community Fund
Leslie and Lilian Manning Trust
PCC Cleveland
The Henry Smith Charity
Capital fund
Property
Totals		 Fund
balances
brought
forward
£
49,801
2,890
5,337
35,000
-
1,620
815
-
-
266,277
361,740		 Incoming
resources
£
88,300
12,174
3,492
30,000
20,749
-
-
2,712
1,390
-
158,817		 Resources
expended
£
( 87,333 )
( 12,737 )
( 8,807 )
( 30,000 )
( 7,246 )
( 1,620 )
( 815 )
( 2,712 )
( 1,390 )
( 11,913 )
( 164,573 )		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-		 Fund
balances
carried
forward
£
50,768
2,327
22
35,000
13,503
-
-
-
-
254,364
355,984

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Newcastle Project

Middlesbrough Project

Capital fund – property

Relates to specific funding received for the delivery within the five Newcastle locations.

Relates to funding received for the set-up and running of Kids Kabin Middlesbrough.

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.

33

Notes to the financial statements (continued)

23 Capital commitments

As at 30 June 2024, the charity had no capital commitments (2023 -£nil).

24 Analysis of net assets between funds 2024

Tangible fixed assets
Cash at bank and in hand
Other net current assets/ (liabilities)
Analysis of net assets between funds 2023
Tangible fixed assets
Cash at bank and in hand
Other net current assets/ (liabilities)		 Unrestricted
Funds
£
-
177,148
( 37 )
177,111
Unrestricted
Funds
£
-
159,570
4,888
164,458		 Designated
Funds
£
-
67,000
-
67,000
Designated
Funds
£
-
55,000
-
55,000		 Restricted
Funds
£
254,364
101,620
-
355,984
Restricted
Funds
£
266,277
95,463
-
361,740		 Total
2024
£
254,364
345,768
( 37 )
600,095
Total
2023
£
266,277
310,033
4,888
581,198

34