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← Kids Kabin

2025-06-30-accounts

Annual Report 2024-2025

Unaudited Trustees’ Report & Financial Statements for the year ended 30 June 2025

KIDS KABIN

(a company limited by guarantee) Charity Number: 01082896 Company Number: 04000826

Contents

Page
Trustees’ Annual Report 1 - 18
Independent Examiner’s Report 19 - 20
Statement of Financial Activities 21
Balance Sheet 22
Notes to Financial Statements 23 - 34

A year of significant progress

Chair’s statement

“I am pleased to report on another year of significant progress for Kids Kabin with an increased number of sessions being delivered to a growing number of young participants.

Programme delivery in our Newcastle locations continues to thrive. In Middlesbrough the team have coped brilliantly with some temporary accommodation and we now look forward to the completion of a bespoke facility in the current financial year.

The charity now has its own transport with the purchase of a Kids Kabin van courtesy of the generous funding from the Sisters of the Assumption Legacy Fund.

It is with a mixture of sadness and satisfaction from a job well done, that Sister Christine has decided to retire from the board of trustees for Kids Kabin. As a founder and inspirational driving force over 30 years, she has brought Kids Kabin to where it is today. She is loved and respected by participants past and present, staff members, volunteers, funders and her fellow trustees. She will be greatly missed.

I would to thank all of the above and other partners for their continued support for Kids Kabin as we explore future developments & locations over the next twelve months.”

Aidan Hughes

1

The potential of young people and communities

Chief Officer’s report

Over the last year, more young people than ever before have taken part in Kids Kabin workshops. This has been the result of strong delivery in core areas alongside new services, including school workshops in Middlesbrough and new developments in east County Durham coast.

Developments in east County Durham are piloting a new approach for Kids Kabin – still creative, practical and young person led, and also with a strong focus on capacity building – working in collaboration with local community centres, promoting and supporting these centres and local volunteers to develop their own youth opportunities.

These developments are sharpening our thinking about promoting and supporting quality in volunteering, informed by experience with full time international volunteers, alongside community, parent and professional volunteers.

Other important Kids Kabin themes continue – creative partnerships with community organisations, businesses, schools and colleges and enabling young people to progress into youth leadership. Youth leadership programmes now run in Middlesbrough and east County Durham, as well as in Newcastle.

As always, the energy and drive for the work comes from the amazing potential and creativity of the young people involved. Supporting these young people is an excellent team of 29 volunteers (more than ever before) and a staff team of 11, committed to establishing spaces that enable creativity, empowerment and new learning opportunities. It is worth noting the achievements of 2 young people from Walker – Jake Hall, who has completed his youth work apprenticeship and is now a Kids Kabin project worker, and Courteney Cartwright, who now moves into her second year as a young trustee.

Underpinning this team is an experienced and strategic Board and a broad range of supportive funders, partners and friends – thank you everyone.

Will Benson

Record breaking numbers

The number of young people taking part continues to increase. 2024-2025 sees an all-time high in numbers of young people participating. The number of unique attenders now stands at 1983 for 2024-2025, up from 1567 for 2023-2025. This is the result of a steady increase in participation in Newcastle and Middlesbrough, complemented with new school workshops in Middlesbrough and the development of workshops in east County Durham.

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----- Start of picture text -----
Total number of unique attenders in all locations
2500
2000
1500
1000
500
0
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
----- End of picture text -----

Long term commitment to communities and trialling new approaches

Kids Kabin continues to commit long term to low-income communities with fewer resources and opportunities for young people. In Newcastle, the focus is Walker, Byker, Cowgate, Pottery Bank and Byker Old Town. In Middlesbrough, Grove Hill, Easterside, Breckon Hill, Saltersgill, Linthorpe and North Ormesby. In east County Durham, Blackhall Colliery and Easington. These are new locations, ex mining towns along the east County Durham coast, experiencing high levels of unemployment, and a lack of opportunities and aspiration for young people.

This new work in Blackhall Colliery and Easington is trialling a new Kids Kabin approach. In these locations, collaboration is the starting point, finding existing community centres and local volunteers keen to develop new opportunities for young people. We work together to train, support and inspire new sessions, new volunteering and new activities in these communities. Our new Outreach Programme Lead, Beth Huttly, works with community volunteers delivering weekly workshops in both locations. Over the last year, 38 workshops have taken place, engaging 115 different young people and supported by 12 volunteers.

Making a difference – what are people telling us?

Conversations and feedback from young people, volunteers, parents and collaborating organisations give us valuable information on their achievements, future plans and areas for improvement in our operations. We realised the importance of maintaining the balance between delivery and evaluation, and in making these conversations valuable and interesting for the people involved. We therefore vary our methods for collecting information, and to look for advice and improve what we do. We also know that we can only speak to a small sample of all our beneficiaries. For example, over the last year, we’ve run a satisfaction survey with 190 young people of more than 2000 involved in total. On the other hand, we’ve been able to collect survey feedback from 95% of volunteers and 90% of schools and other partner organisations. Youth leaders have also met in focus groups to discuss their experiences.

Satisfaction surveys

In June and July 2025, 192 young people responded to an anonymous satisfaction survey. The average score was 6.4 out of 7, equating to a 91.4% satisfaction rating. This survey took place at the main Kids Kabin centre in Walker, Newcastle, and will be rolled out to Middlesbrough and East Durham in 2025-2026, allowing comparison by location and over time.

Collaborating organisations

We have received feedback from 18 organisations who have collaborated with Kids Kabin over the year. All 18 respondents agree that the young people from their organisations have benefitted from the collaboration and activities with Kids Kabin. 16 of the 18 (89%) reported significant benefit. The messages demonstrate consistent impact and learning:

“The children learn life skills that will serve them well in the future and they have the chance to shine in different areas, outside normal school education.” – Teacher, Beech Grove Primary school, Middlesbrough

Volunteers’ voices

Over the course of the year, Kids Kabin has welcomed volunteers from Newcastle, Middlesbrough and east County Durham, but also from the Philippines, Mexico, Peru, Spain, the USA and Cambridge! 16 volunteers have completed an exit interview survey. They talk about a very wide range of learning from their volunteer experiences, with key themes emerging, including: confidence to communicate with people from different backgrounds, confidence to manage groups of people and different behaviours, planning, problem solving and practical skills. For example, all 16 volunteers agreed that they had improved their communication skills, with 12 out of 16 (75%) noting a significant improvement. All 16 volunteers also agreed that they had improved their planning and organisational skills, with 10 (63%) reporting a significant improvement. Volunteers’ voices give a clear message:

4

“Wow! Where do I start! It’s been a real learning journey. I look at challenging behaviour completely differently now. I’ve learned to understand the young people more deeply and discover the root causes of their actions. I’ve also learnt how important it is to go a step further to help make things change – such as visiting parents and families and being out in the community, listening, learning and communicating.” – Nicole, full time international volunteer 2024-25

5

The People

Making, learning and sharing

The plan

Results

“I just love Kids Kabin. I can make what I want and it makes me happy and relaxed after a hard day at school. I’m learning loads of new things.” – young person, Grove Hill, Middlesbrough.

“I’m really proud of how Sienna has become a youth leader. I’m a bit surprised to be honest. This has brought her out of her shell. When she was younger, I always saw her as a follower rather than a leader, but she’s always been good at caring for others.” – Parent of youth leader

6

People Story

The ‘unusual suspects’ - finding new opportunities for leadership

The brilliant youth leaders from summer 2024 reinforced our belief that young people make great leaders and share their skills in interesting and effective ways that adults cannot match. These young leaders have inspired new ideas and approaches, giving more young people the opportunity to try out leadership experiences. Opportunities for leadership for young people in everyday life are not common and are often limited to the highest achievers at school.

Over the last year, more young people to become involved in leadership. Schools and other collaborating organisations have helped Kids Kabin create some great new opportunities:

Walker Riverside Academy students and their teacher explain what they have learnt:

This has been a fantastic opportunity for our students to learn about leadership and youthwork. They have enjoyed developing their skills and learning more about working with young people. It has been such a pleasure working with the Kids Kabin team who are well organised, enthusiastic and always keen to develop further. – Teacher, Walker Riverside Academy

7

The Places

Championing communities with potential

The plan

Results

“There is so much potential in these east County Durham towns. Creative kids, committed volunteers and community centres with everyone wanting to make a positive difference.” – Beth Huttly, Outreach Programme Lead

8

Place Story

Making History – Archaeology, AI and furniture making in the wild!

Over the last 9 months, Kids Kabin members have been collaborating with young people from North Tyne Youth, archaeologists from Redesdale near Otterburn and researchers from Northumbria University to design new AI-powered technologies and build furniture.

Young people got to be real life archaeologists too. Along with the Redesdale Archaeology Group (RAG), everyone warmed up by re-enacting a raid on a Roman Fort before making their own historical finds! First, they painted themselves in blue woad, hid in the river valley, and started their raid. After a few dramatic battle scenes, the swords were swapped for trowels. Soon, we were unearthing real roman pottery. Half an hour later, Mason, age 12, arm in the air, shouting, “Look, my sixth piece of pottery. It’s everywhere!”

The final stage of the project was to create furniture to display the archaeological finds. Designs started with prototypes from cardboard boxes, which were then turned into finished pieces, made out of plywood. Each piece also features carved oak panels, carved by young people, based on their experience at the digs.

Henry Collingham, Senior Research Fellow at Northumbria School of Design, said “I love making work this way, the furniture pieces are so unique and fit for purpose. I would never have come up with these ideas myself, it’s gorgeous to see the museum through young people’s eyes and bring their ideas to life!”

9

Partnerships

Working collaboratively

The plan

Results

“Kids Kabin sessions give the children opportunities to work together in new and different ways, working alongside international volunteers and finding out about their wider community.” – Teacher, Newcastle

“Our Social Value strategy aligns perfectly with Kids Kabin - creating positive impact for young people and local residents in the heart of the local community of our Byker hub in the North East. We love supporting the great work Kids Kabin does and look forward to working with them in the future”. – Lisa Greenhalgh, Jewson Partnership Solutions

10

Partnership Story

Bartering and learning in the Northumberland countryside

In May 2025, Kids Kabin campers were treated to a brilliantly unexpected farmyard experience by Tracie Faa-Thompson. Having camped up at Kyloe Crag overnight, Tracie showed us how she brings horses and people together to build trust and confidence.

She also explained how much she values reusing, recycling, bartering and sharing skills – values so important to Kids Kabin – demonstrated perfectly by making fire briquettes from horse manure!

So, to say thank you to Tracie and the horses, the campers have created a manure briquette drying machine, of course!

“It was amazing to see how comfortable the young people were in the farmyard and around the horses – and a big thank you for the amazing manure brick drying rack – we love sharing skills and learning from each other!” – Tracie Faa-Thompson

11

Processes

Building a strong sustainable foundation

The plan

Results

“It’s great to see a small charity having such a clear plan for environmental improvement and making steady, consistent changes.” – Ben Perry, Home Group

“It’s a really steep learning curve, for sure. A bit like when I first learnt to drive a car – so many different things to think about at the same time! But the Kids Kabin staff and other volunteers are always there to advise, support and push us to get better” – Assumption International Volunteer.

12

Processes Story

Community collaboration in east County Durham

In September 2024, Kids Kabin started to respond to gaps in youth opportunities in east County Durham, trialling a new approach to collaboration. One year on, 38 workshops have taken place, 115 different young people and 12 community volunteers have taken part – and we’re learning a lot from these experiences.

The first (and slightly naïve) vision was that Kids Kabin could research need, and quickly find existing community centres with potential and a desire to run new youth activities. Then, through co-delivery and training over a 3-month period, a new sustainable youth capacity would appear. At this point, the Kids Kabin team would step back, enabling the new youth delivery to run independently – with Kids Kabin touching base occasionally to check in on progress and provide additional training if required.

Elements of this vision have worked well:

However, experience is leading to a new vision:

This learning has led to ‘Vision 2.1’. Collaborations continue in Easington and Blackhall and new collaborations are being explored. An unexpected outcome is becoming an important focus – the partly untapped potential of older people as volunteers. They bring a wealth of skills and experience, and report their own significant benefits from the experience.

“Kids Kabin are working with our local volunteers to reach young people that we’ve always found it difficult to engage, welcoming them into the centre rather than sending them away. We can offer them a seat inside and they become our new volunteers. It’s a brilliant example of when partnership working really works building community cohesion and new footfall. In 5 words, Kids Kabin are: Intergenerational, Creative, Practical, Authentic and Consistent.” - Alison Paterson, Blackhall Community Centre manager.

13

Future Plans

New locations, youth leadership and empowered communities

As well sustaining regular operations and running more than 25 workshops with over 300 young people each week, plans for 2025-2026 include:

Opportunities for young people and volunteers:

Investment in places with potential:

Building partnerships & collaboration:

Improving processes & performance:

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14

Financial review

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ending 30 June 2025. The trustees have adopted the provisions of 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).

The finances of the charity remain in a strong position. During the financial year the charity obtained funding of £385,071 (2024 - £318,620) with an overall surplus of £59,866 (2024 - £18,897). Reserves at 30 June 2025 were £659,961 (2024 - £600,095) of which £373,517 (2024 - £355,984) related to restricted funds. Unrestricted reserves stand at £223,823 (2024 - £177,111) and designated reserves relating to key organisational costs and a building improvement fund were £62,621 (2024 - £67,000).

The financial statements have been prepared on a going concern basis. In making their assessment the Trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The Trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

Reserves policy

The board have decided that the charity will aim to keep unrestricted reserves at a level between 6 and 9 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 £223,823 (2024 - £177,111).

Public benefit statement

The trustees/directors have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided by the range of activities as described above.

Reference and administrative details

Registered Charity Number 01082896 Company Number 04000826 Registered Office 10 Church Walk, Walker, Newcastle upon Tyne, NE6 3DW

15

Trustees

The trustees who served the charity during the period were as follows;

C Cartwright C Charlwood (resigned 18 September 2025) P Cowie K Davidson B Doherty F Filiaci A Hughes (Chair) B Fitzgerald (Treasurer) K McGuinness (appointed 20 March 2025) L Robinson J Smee Y Sarnaik (Company Secretary)

Key Management Personnel

Will Benson Chief Officer

Our advisors

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

Bankers:

The Co-operative Bank 131- 135 Northumberland Street, Newcastle upon Tyne NE1 7AG

Solicitors: Waugh, Moody and Mulcahy 116 Pilgrim Street, Newcastle upon Tyne, NE1 6SQ

16

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.

17

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:

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 …………………………… 2025 and signed on their behalf by; 20 November

…………………………… A Hughes Chair

Date: 20 November 2025

……………………………

18

Independent examiners report to the trustees for year ended 30 June 2025

I report on the financial statements of Kids Kabin for the year ended 30 June 2025, which are set out on pages 21 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.

19

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:

I 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.

…………………………… Jim Dodds 33 The Glebe Morpeth NE61 6HW

Date: 21 November 2025

……………………………

20

KIDS KABIN

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)

For the year ended 30 June 2025

6
7
Other trading activities
8
9
Expenditure on:
10
11
Raising funds
Operation of the charity
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement of funds
Charitable activities
Total income
Donations and legacies
Income from:
Investments
Charitable activities
Grants and contracts
Notes
Total funds carried forward
Reconciliation of funds
Total funds brought forward		 Unrestricted
Funds
£
30,278
112,854
10,168
2,458
155,758
15,675
93,371
109,046
46,712
-
46,712
177,111
223,823		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
( 4,379 )
( 4,379 )
67,000
62,621		 Restricted
Funds
£
-
229,313
-
-
229,313
1,525
214,634
216,159
13,154
4,379
17,533
355,984
373,517		 Total
2025
£
30,278
342,167
10,168
2,458
385,071
17,200
308,005
325,205
59,866
-
59,866
600,095
659,961		 Total
2024
£
27,790
278,817
12,013
-
318,620
15,725
283,998
299,723
18,897
-
18,897
581,198
600,095

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 23 to 34 form an integral part of these accounts.

21

Charity Number 01082896 Company Number 04000826

KIDS KABIN

(A company limited by guarantee)

BALANCE SHEET

As at 30 June 2025

Notes £ Total
2025
£		 £ Total
2024
£
Fixed assets
Tangible assets 18 291,688 254,364
Total fixed assets 291,688 254,364
Current assets
Debtors 19 10,733 19,365
Cash at bank and in hand 20 422,706 345,768
Total current assets 433,439 365,133
Creditors:amounts falling due
within one year 21 ( 65,166 ) ( 19,402 )
Net current assets 368,273 345,731
Total assets less current liabilities 659,961 600,095
Total net assets or liabilities 659,961 600,095
Funds of the charity
Unrestricted income funds 223,823 177,111
Designated income funds 62,621 67,000
Restricted income funds 373,517 355,984
Total funds 659,961 600,095

The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The notes on pages 23 to 34 form an integral part of these accounts.

20 November 2025

These financial statements were approved by the Board on:

and are signed on its behalf by: A Hughes Chair

22

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

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 £223,823 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.

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.

23

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

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.

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.

24

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

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.

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 Assets under construction No depreciation until complete Fixtures, fittings and equipment 20-25% straight line Motor vehicles 25% straight line

25

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

Analysis of income
6
Donations and legacies
7
Charitable activities
Barbour Foundation
Byker Community Trust
CSJ Foundation
Garfield Weston Foundation
Hadrian Trust
Shears Foundation
Squires Foundation
William Leech Charity
Sub Totals
Ballinger Charitable Trust
Assumption Legacy Fund - Van
The Greatham Foundation
Sir James Knott Trust
Roy and Pixie Baker Charitable Trust
Mayor's Opportunity Fund
Bentley ALC Grant
Special Project Donations
Tesco Community Fund
LGA Foundation
Esmee Fairbairn Foundation
Lord Barnby's Foundation
National Lottery Awards for All
BBC Children in Need
Donations and gifts
Income from grants-Newcastle Projects
Walter Hines Page Chapter
Wellesley Trust Fund
National Lottery Reaching Communities
StreetGames (Newcastle)
Newcastle City Council
Sisters of the Assumption
RW Mann Trust
The Grand Sovereign's Care for Children Fund
Point North
Netherton Park Trust		 Unrestricted
Funds
£
30,278
30,278
-
-
20,000
-
-
-
-
-
40,000
25,000
-
-
-
-
-
-
-
-
1,000
-
-
10,000
16,079
-
-
-
-
-
-
775
-
-
112,854		 Restricted
Funds
£
-
-
50,000
16,595
-
-
13,648
499
-
-
-
-
-
5,000
3,000
5,182
9,842
8,000
1,050
4,739
-
1,500
5,750
-
-
2,050
-
3,973
1,000
-
1,500
-
7,790
-
141,118		 Total
2025
£
30,278
30,278
50,000
16,595
20,000
-
13,648
499
-
-
40,000
25,000
-
5,000

3,000
5,182
9,842
8,000
1,050
4,739
1,000
1,500
5,750
10,000
16,079
2,050
-
3,973

1,000
-
1,500
775
7,790
-
253,972		 Total
2024
£
27,790
27,790
-
-
25,219
5,000
12,174
-
850
10,000
40,000
30,000
1,000
1,500
-
-
39,325
-
-
-
-
-
5,500
-
15,000
-
4,500
4,108
-
2,500
-
-
7,624
4,000
208,300

26

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

Analysis of incomecontinued
Brought forward
7
Charitable activitiescontinued
PCC Cleveland
The Henry Smith Charity
8
Other trading activities
Services
Rental income
Other income
9
Income from investments
Marist Fathers CIO
Bank interest
Income from grants-Middlesbrough Projects
BBC Children in Need
Middlesbrough Council
Assumption Legacy Fund
National Lottery Reaching Communities
North Ormesby Hub		 Unrestricted
Funds
£
112,854
-
-
-
-
-
-
-
-
112,854
2,793
4,390
2,985
10,168
2,458
2,458		 Restricted
Funds
£
141,118
-
13,647
18,500
13,176
42,462
410
-
-
229,313
-
-
-
-
-
-		 Total
2025
£
253,972
-
13,647
18,500
13,176
42,462
410
-
-
342,167
2,793
4,390
2,985
10,168
2,458
2,458		 Total
2024
£
208,300
30,000
12,174
-
3,492
20,749
-
2,712
1,390
278,817
3,489
4,191
4,333
12,013
-
-

Income was £385,071 (2024: £318,620) of which £155,758 was unrestricted or designated (2024: £159,803) and £229,313 was restricted (2024: £158,817).

Analysis of expenditure

10 Raising funds
Incurred seeking grants
Staff salaries
External fundraising		 Unrestricted
Funds
£
10,000
5,675
15,675		 Designated
Funds
£
-
-
-		 Restricted
Funds
£
-
1,525
1,525		 Total
2025
£
10,000
7,200
17,200		 Total
2024
£
10,000
5,725
15,725

27

(A company limited by guarantee)

KIDS KABIN

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

Analysis of expenditure continued

11 Charitable activities
Direct costs
Staff salaries
Training costs
Project activities
Excursion costs
Motor vehicle costs
Support costs
Establishment costs
Office costs
Publicity
Repairs and renewals
Sundry expenses
Professional fees
Depreciation
Governance costs
Independent examiner's fees
for reporting on the accounts
Trustees travel		 Unrestricted
Funds
£
68,193
1,302
5,780
2,814
100
4,287
6,773
896
1,660
259
-
-
1,250
57
93,371		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
144,778
3,156
21,841
8,099
1,078
6,149
8,773
1,246
1,811
-
1,867
15,836
-
-
214,634		 Total
2025
£
212,971
4,458
27,621
10,913
1,178
10,436
15,546
2,142
3,471
259
1,867
15,836
1,250
57
308,005		 Total
2024
£
194,296
1,599
23,954
6,851
-
14,852
14,205
3,770
10,414
-
757
11,913
1,250
137
283,998

Expenditure on charitable activities was £325,205 (2024: £299,723) of which £109,046 was unrestricted or designated (2024: £135,150) and £216,159 was restricted (2024: £164,573).

12 Fees for examination of the accounts

There were no other fees paid to the examiner (2024: £nil)
Independent examiner's fees for reporting on the accounts		 2025
£
1,250
1,250		 2024
£
1,250
1,250

28

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

13 Analysis of staff salaries, and the cost of key management personnel

Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)		 2025
£
204,217
9,481
9,273
222,971		 2024
£
187,258
8,337
8,701
204,296

No employee received remuneration above £60,000 (2024: 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 £50,475 (2024: £49,204).

14 Staff Numbers

The average monthly head count was 10 staff (2024: 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:
Fundraising
Charitable activities		 2025
Number
0.2
6.8
7.0		 2024
Number
0.2
5.8
6.0

15 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 2025
£
57
57		 2024
£
137
137

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 £16,079 (2024: £15,000) and one of £50,000 (2024: £30,000) from the Sisters of The Assumption. Two of the trustees are members of the Sisters of The Assumption.

Two Trustees regularly donate to the charity, the total amount donated during the year was £510.’

29

(A company limited by guarantee)

KIDS KABIN

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

16 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 £9,273 (2024: £8,701). There was £1,764 outstanding as at 30 June 2025 (2024: £670).

17 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.

18 Tangible fixed assets
Cost
Balance brought forward
Additions
Disposals
Balance carried forward
Depreciation
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
Balance carried forward
Net book value
Brought forward
Carried forward		 Freehold
property
£
476,534
-
-
476,534
SL
2.5%
222,170
11,913
-
234,083
254,364
242,451		 Assets
under
construction
£
-
6,089
-
6,089
SL
0.0%
-
-
-
-
-
6,089		 Motor
vehicles
£
-
47,071
-
47,071
SL
25%
-
3,923
-
3,923
-
43,148		 Fixtures
fittings and
equipment
£
22,376
-
-
22,376
SL
20-25%
22,376
-
-
22,376
-
-		 Total
£
498,910
53,160
-
552,070
244,546
15,836
-
260,382
254,364
291,688

19 Debtors and prepayments (receivable within 1 year)

ebtors and prepayments (receivable within 1 year)
Prepayments and accrued income
Trade debtors		 2025
£
6,722
4,011

10,733		 2024
£
16,967
2,398
19,365

30

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

20 Cash at bank and in hand

Cash at bank and in hand
Short term deposits
Cash at bank
Cash in hand		 2025
£
302,458
120,189
59
422,706		 2024
£
200,000
145,690
78
345,768

21 Creditors and accruals (payable within 1 year)

Other creditors
Accruals
Deferred income
Other accruals
Independent examination of accounts
Trade creditors
Taxation and social security		 2025
£
1,055
2,246
1,250
600
58,293
1,722
65,166		 2024
£
469
1,967
1,250
2,046
13,000
670
19,402

22 Deferred income

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

Amount deferred in year
Amount released to income earned from
charitable activities
Balance carried forward
Balance brought forward		 2025
£
13,000
( 13,000 )
58,293
58,293

23 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.

31

(A company limited by guarantee)

KIDS KABIN

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

24 Analysis of charitable funds

Analysis of movements in unrestricted funds

Analysis of charitable funds
Analysis of movements in
Unrestricted funds
General unrestricted fund
Designated funds
Buildings improvement funds
Key management personnel
Totals
unrestricted funds		 Fund
balances
brought
forward
£
177,111
27,000
40,000
244,111		 Incoming
resources
£
155,758
-
-
155,758		 Resources
expended
£
( 109,046 )
-
-
(109,046)		 Transfers
£
-
( 4,379 )
-
(4,379)		 Fund
balances
carried
forward
£
223,823
22,621
40,000
286,444

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 approximately 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.

Analysis of movement in restricted funds

Analysis of movement in
Restricted funds
Newcastle projects
Assumption Legacy Fund - Van
National Lottery Awards for All
Ballinger Charitable Trust
BBC Children in Need
Bennett Lowell
Bentley ALC Grant
Byker Community Trust
Hadrian Trust
LGA Foundation
Lord Barnby's Foundation
Mayor's Opportunity Fund
Netherton Park Trust
Newcastle City Council
Point North
RW Mann Trust
Shears Foundation
Special Project Donations
Squires Foundation
Sub Totals
National Lottery Reaching
Communities
restricted funds		 Fund
balances
brought
forward
£
-
-
5,219
1,534
4,600
-
425
1,000
-
-
-
6,844
-
9,932
-
-
2,873
-
752

33,179		 Incoming
resources
£
50,000
16,595
-
13,648
-
499
-
-
5,000
3,000
5,182
9,842
8,000
1,050
4,739
1,500
5,750
2,050
-
126,855		 Resources
expended
£
( 1,078 )
( 7,638 )
( 3,665 )
( 10,223 )
( 2,836 )
-
( 425 )
( 1,000 )
( 5,000 )
( 3,000 )
( 2,243 )
( 16,686 )
( 5,200 )
( 10,162 )
( 3,252 )
-
( 3,498 )
( 1,371 )
( 752 )
(78,029)		 Transfers
£
( 47,071 )
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(47,071)		 Fund
balances
carried
forward
£
1,851
8,957
1,554
4,959
1,764
499
-
-
-
-
2,939
-
2,800
820
1,487
1,500
5,125
679
-
34,934

32

KIDS KABIN

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

24 Analysis of charitable funds continued

Analysis of movement in

Analysis of movement in
Restricted funds
Brought forward
Newcastle projectscontinued
StreetGames (Newcastle)
Tesco Community Fund
The Grand Sovereign's Care for
Children Fund
The Greatham Foundation
Wellesley Trust Fund
William Leech Charity
Middlesbrough projects
Assumption Legacy Fund
BBC Children in Need
Marist Fathers
Middlesbrough Council
North Ormesby Hub
Capital fund
Property
Vehicles
Totals
National Lottery Reaching
Communities
restricted fundscontinued		 Fund
balances
brought
forward
£
33,179
3,199
-
2,500
-
7,890
4,000
35,000
2,327
-
22
13,503
-
254,364
-
355,984		 Incoming
resources
£
126,855
3,973
1,000
-
1,500
7,790
-
-
13,647
18,500
13,176
42,462
410
-
-
229,313		 Resources
expended
£
( 78,029 )
( 5,650 )
( 172 )
( 2,500 )
-
( 9,840 )
( 4,000 )
( 30,000 )
( 10,366 )
( 6,500 )
( 9,867 )
( 42,989 )
( 410 )
( 11,913 )
( 3,923 )
(216,159)		 Transfers
£
( 47,071 )
-
-
-
-
-
-
( 1,710 )
-
-
-
-
-
6,089
47,071
4,379		 Fund
balances
carried
forward
£
34,934
1,522
828
-
1,500
5,840
-
3,290
5,608
12,000
3,331
12,976
-
248,540
43,148
373,517

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 and vehicle held within the charity. Restricted funds had originally been obtained in order to purchase these assets.

33

(A company limited by guarantee)

KIDS KABIN

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2025

24 Analysis of charitable funds continued

Transfers between funds
Between Assumption Legacy
Fund - Van and Restricted
Vehicle Capital Fund
Between Assumption Legacy
Fund and Restricted Property
Capital Fund
Between Building Improvement
Funds and Restricted Property
Capital Fund
Reason for transfer
Transfer of first part of solar panel cost purchased from
charity funds to the Property Capital Fund where it will be
depreciated over the life of the asset.
Transfer of outreach van purchased with the Assumption
Lagacy Fund - Van to the Vehicle Capital Fund where it will
be depreciated over the life of the vehicle.
Transfer of initial Middlesbrough building costs purchased
with the Assumption Lagacy Fund to the Property Capital
Fund where it will be depreciated over the life of the asset.		 Amount
£
47,071
1,710
4,379

25 Capital commitments

As at 30 June 2025, the charity had no capital commitments (2024 -£nil).

26 Analysis of net assets between funds 2025

Cash at bank and in hand
Tangible fixed assets
Other net current assets/ (liabilities)
Tangible fixed assets
Cash at bank and in hand
Other net current assets/ (liabilities)
Analysis of net assets between funds 2024		 Unrestricted
Funds
£
6,089
272,167
( 54,433 )
223,823
Unrestricted
Funds
£
-
177,148
( 37 )
177,111		 Designated
Funds
£
-
62,621
-
62,621
Designated
Funds
£
-
67,000
-
67,000		 Restricted
Funds
£
285,599
87,918
-
373,517
Restricted
Funds
£
254,364
101,620
-
355,984		 Total
2025
£
291,688
422,706
( 54,433 )
659,961
Total
2024
£
254,364
345,768
( 37 )
600,095

34