2021-09-28-accounts

Registered Charity no. 1084977

Kidz Klub Leeds

Trustees Annual Report and Accounts 13 Month Period Ended 28 September 2021

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Contents Page

	Page
Legal and Administrative Information	1
Trustee's Annual Report	2
Independent Examiners Report	12
Statement of Financial Activities	13
Statement of Financial Position	14
Notes to the Financial Statements	15

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Legal and Administrative Information

Reference

The Charity is called “Kidz Klub Leeds” or more commonly known as "Kidz Klub" and is registered with the Charity Commission for England and Wales. Kidz Klub Leeds was formally established by a Declaration of Trust dated 9 August 2000 and was subsequently registered as a charity on 12 February 2001.

Registered Charity Number 1084977 Registered Office c/o Bridge Community Church Rider Street Leeds LS9 7BQ

The Trustees

The trustees who have served during the year until the date this report was approved are:

A Weir S Reilly L Harding Primary Bankers Virgin Bank (Formally Yorkshire Bank) 94-96 Briggate Leeds LS1 6NP Independent Examiner: Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

ACTIVITIES AND ACHIEVEMENTS

This year has seen our frontline team delivering boots on the ground work at a time that has been so crucial for our children, families and communities. The dedication and resilience of the staff and volunteer team has been a huge asset during this time. The charity has continued to be present and work on a wide ranging scale. Our rhythm of prayer has remained constant and continues to be what underpins and sustains our work.

Our thanks are with all who have supported us over the last year and partnered with us; individuals, churches, trusts and businesses have all been essential to our achievements. We have worked together towards the vision to reach as many children as possible and to see ‘ lasting transformation through the love of God for the most vulnerable unreached children, their families and communities in Leeds’ .

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular towards the charity’s objects. The Trustees have worked closely with the Leadership Team in risk management across all operational areas as we have navigated the pandemic and the various challenges that it has presented us with. We have also worked in line with the National Youth Agency’s frameworks which have been agreed with the Government for our sector. This year has seen a continuation of our highly responsive model and a team who have reimagined our support in response to the health crisis. Sadly we have seen a 9% increase in child poverty in Leeds this last year (YEP Oct 2021) and children’s mental health concerns remains high. We believe in a different story for the children of our city. It has been a privilege to be present for children and families through an extremely challenging season and during this time and we have also often been inspired by the love and hope that many of our children consistently demonstrate despite challenging times. Thanks to the support and generosity of trusts, individuals, businesses and churches, Kidz Klub continues to work with 1000 children and hundreds of vulnerable families through the various aspects of our work.

We are pleased to share some of the highlights and challenges of the past year.

Response model meeting need

Our communities have been disproportionally affected by the pandemic and phases of lockdowns this year. We have been able to support them with an array of Thrive / Activity packs on a scale that we have never done before. We have put together Pamper Packs with special treats for parents, delivered Baking Packs to celebrate National Baking Week, during February half term we delivered 450 bird feeder craft kits to keep children busy and engaging with nature. One local church even put together 50 ‘Sparkle and Shine’ Packs which included home sanitisers, tissues and hand cream, all items which are expensive to buy. We continued to support our children through C19 safe activities, including; family support, online sessions, outdoor activities including wellness walks, smaller scale indoor support groups and working together with agencies across the city to keep children safe. A new area for us was in responding to the widening digital gap and we developed a great working relationship with Digital Access West Yorkshire (DAWY). We have also deepened our links with local partners during the pandemic, with food agencies and local food banks and Play Street (Leeds City Council initiative) which Kidz Klub helped to mobilize.

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

Home Visits

The overarching impact of our work is the relational gift our team bring in being interested in children, their families, and their world. Our work is becoming increasingly more important as families struggle to cope with the aftermath of the pandemic, decades of austerity measures and rising prices.

Home visits develop supportive relationships providing a source of strength for children and families, parents feel supported and less isolated from regular visits and our practical help. Our colouring sheets landing through the door each week was a welcome sight, but the children and parents absolutely loved it when we were able to return to

door step visiting and hand them out in person as restrictions allowed. We’ve carried on posting out to areas where we’ve been unable to visit and are building back to our full visiting programme as our volunteer base allows –we are so thankful for our stalwart volunteer team, they are amazing! From October 2020 to July 2021, the team carried out a total of 23,144 home visits . The team have continued to be present, getting out on the streets getting alongside children and their families and sharing the love of God in word and deed.

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

Kidz Klub Live & Central

Kidz Klub Central brings children to an action packed event and we were collecting children from around the city on 7 double decker buses, and because of this, C19 restriction have not allowed us to relaunch Central Klub this academic year. But by going digital and creating a Kidz Klub You

Tube channel we’ve been able to take our safe, family friendly, accessible, positive teaching directly into the homes of our families. Since the launch of Kidz Klub Live we’ve produced 165 videos containing our usual teaching content, craft ideas for children to follow and do at home, or videos to encourage children to be the difference in their community themselves. We have built up to 461 subscribers and children and families alike have enjoyed 50 Family Live Shows aired on Monday evenings from 5pm since we launched in November. We have attracted 159 NEW children to the Kidz Klub register, and a good proportion of these have come through our new digital format.

Hub Klubs

With schools reopening in March 2021, this meant we could then plan the return of in person Hub Klubs for Beeston, Holbeck and Bramley. Prior to this we had a programme of Hub Klub hangouts on Zoom which were well attended but not as good as being able to be with the children physically (socially distanced of course). Using a digital conference platform meant we were able to put on an Easter special Hub Klub Zoom hang out for the Gipton area of Leeds as well as a Hub Klub Easter Hangout Extravaganza bringing 50 children from across Leeds together – the team had such a special time, culminating in the children singing “My Lighthouse” together as well as signing the words using Makaton.

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Kidz Klub Leeds

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Trustee's Annual Report

Getting out in the Community reaching children with God’s love

As well as ensuring our children had fun activity packs themed around Christmas and Easter for them to enjoy and engage with during Lockdowns, on the 14[th] December with our friends at J&B Travel we took several buses out with the team for a

“Christmas Buses of Blessing” event going directly to the streets where our children lived, handing out selection boxes and large Christmas sacks full of pre wrapped toys and delights to eat. We did the same activity to celebrate Easter. The children and families were blown away by us reaching out in such a big bold way. There were lots of surprised and happy smiles on children’s faces as we ran round as spreading Christmas and Easter blessings! Another creative way we looked to ensure we kept connection with our children during this difficult year was by hiring a Bus and running Kidz Klub Bus Blub for a total of 10 weeks. We welcomed 93 children in areas where we felt children were missing out on home visits or seeing the Kidz Klub team.

In June one very sunny weekend 12 – 13[th] and thanks to funding from All Churches Trust and our supporters, we took Kidz Klub on Tour with a solar-powered camper van that converted to a stage. We welcomed 121 children over two days at six different venues (churches and schools) for our usual Kidz Klub style entertainment with adults in costumes, games, songs and Bible based teachings as well as custard pie throwing! In May, as part of our Hub Klub Activates programme, we encouraged our children to get out in their streets with a Chalk Bomb event - the children loved getting together and being artists for the day. In July Hub Klub children from Beeston and Holbeck helped by the team put on a big reach community wide event thanks to the loan of a large Tipi from Slung Low Theatre company - again the sun shone and parents, carers and children all enjoyed spending time together, Kidz Klub activities, taking part in craft, eating cake and feeling a sense of belonging in their neighbourhood.

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

Another exciting development this summer that has allowed Kidz Klub to get out in the community has been our work with a Leeds City Council initiative Play Street, our team have welcomed funding and enjoyed mobilizing this project and will do so going forward for our communities.

Community Changer Badge Scheme

We believe that children are the community changers and nation shakers. Our job is to help them shine. Our amazing charity Co Leader Laura Hodgkinson and team addressed the issue of our children experiencing disempowerment during the pandemic and devised our NEW Community Changer Challenge Badge scheme this academic term and as a way to engage with children during lockdown periods and beyond. The scheme allows children to work through a programme and receive

badges for great ideas that make a difference at home, in their community and the world! Our team support children, supply all the materials they need for them to work through the stages to collect their Pen Warrior Badge, Joy Champion Badge and an Environmental Champion Badge. The scheme empowers and motivates children to know they can play a part in making a difference, it also allows us to work alongside children chatting through any problems they have.

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

Family Support Work

During the height of the pandemic, we saw a 20% uplift in calls from families asking for support, especially around mental health and 15% of calls during this time resulted in referrals to other professional services. With restrictions in place, our family support workers got busy with support calls, zoom meetings, door step visits, dropping off food parcels, signposting and introduced wellbeing outdoor walks for our most vulnerable children. We were pleased at how wellness walks have worked as a tool for those children who are the hardest to reach and need dedicated time outside of a group context. Walking, talking and playing have been key for drawing alongside the children and for them to process challenges. Our Family Support work has been vital this year, we move people on in their story of resilience, we’re the first point of call, parents have come to us during lockdowns, coming to Kidz Klub first as we’re so obviously there for the children. When we ask who else have you spoken to, often families say ‘no-one’.

“ You’re not just there for the kids, it’s the adults as well. There’s something different about Kidz Klub, you’re not like other services. Not many services are there in the same way as you are. You aren’t judgemental and you take time to really build relationships with families.” Parent

Young Leader’s & schools

Our new Young Leader’s Co-ordinator came on board in November and has been doing a great job connecting and engaging with 22 of our Young Leader’s and also 23 of our Year 7’s. They have carried out hundreds of calls, made door step visits, led Zoom hangouts, created mental health safe plans, signposted to other organisations and put together in-person events; an Easter Social and a Summer end of term BBQ. The children came together at Bridge Community Church for burgers and hotdogs, many Year 7’s attended to learn more about our Young Leader’s volunteer and

mentoring programme and to enjoy a breakdancing teaching session from a

world champion, Rawgina from Breakin Through Leeds who came through KK herself. During the pandemic, we’ve connected with schools in supporting children and we’ve also supported schools with digital assemblies for Christmas and Easter.

BigKid Collective

It has been a challenging year for income generation and with the aim of assisting this area of charity finance and to build a regular income stream for our work, we launched our NEW BigKid Collective initiative. Our new ecommerce store www.bigkidcollective.co.uk offers ethically sourced clothing and lifestyle products with 100% of the profits supporting our frontline work. Our children were put at the heart of the launch as we ran a competition for them to design festive cards and jumpers to get our new social enterprise initiative off to a flying start.

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

Future plans

Our model of team members living in communities, weekly Home Visiting for all the children who attend our activities; a weekly Central Kidz Klub; Hub Klubs across the city (smaller spaces within walking distance) for friendship, fun, pastoral support and opportunities for children to run their own regular mission social action projects; child-centred Family Support Work including residentials, mentoring, trips and parental support; Young Leaders programme for children who have been through Kidz Klub, and Schools Work is built on years of experience and reflective practice on what delivers lasting transformation. Our focus over the coming year is upon rebuilding this model to it’s pre pandemic level, alongside maintaining the growth in our Family Support Work.

Our Community Pastoral Workers operate geographically in areas across the city, being a regular contact throughout the week with the children, they Captain the children’s buses on Monday evenings, run Hub Klub’s for them locally, carry out home visiting and visited the local Schools alongside the rest of the staff and volunteer team. Through the pandemic they have offered online activities, home visits in line with guidance and been heavily involved in pastoral and practical support for families. As we grow over the coming years, a key priority for the Trustees remains to see a Community Pastoral Worker in place for every area we cover.

STRUCTURE GOVERNANCE AND MANAGEMENT

During this financial year the Trustees have employed the professional services of Antony Collins Solicitors to transition to a new Charitable Incorporated Organisation in the same name ‘Kidz Klub Leeds ‘. This transition (new governance document signed on 29[th] September 21), to a more suitable legal structure has now taken place and we are operating under the new registered charity number 1194238. This year’s accounts therefore reflect 13 months of revenue rather than 12. The new Trust has retained the same charitable objectives and frontline operating model.

Our current Trustees are; Steve Reilly, Linda Harding, Ann Weir and Suzanne Hamlin (new Trustee). Our procedure for recruitment of new Trustees is followed in line with our Safer Recruitment Policy and our constitutional guidelines for the appointment of new Trustees.

As a charity working with children and young people we have continued to take our responsibility for safeguarding seriously, with policies and practice in place and undergoing reviews. Safeguarding supervision for our Family Support and Child Protection leads has also been an ongoing priority. Ann Weir remains our Safeguarding Trustee.

Staff and volunteer development and training

Kidz Klub’s volunteers are such an incredible resource and again have volunteered over 3,000 hours this year. This investment of time is crucial to our work as the volunteers invest in positive relationships with the children, giving them much needed time and role models. This year we have recruited and trained a number of new adult volunteers. Induction training took place with every new volunteer. We believe in investing in our team. The volunteer team reflect all age groups, with volunteers in their teens through to those in their eighties.

We have seconded staff into other roles through the pandemic whilst having some staff on furlough at various points. The staff team have done an excellent job to continue to deliver all our frontline activities amidst these challenges.

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Kidz Klub Leeds

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Trustee's Annual Report

Our model has included a rhythm of prayer breakfasts and prayer and reflection days over the year. These have been open to all who wish to attend and have been done over zoom when we could not meet in person. The team have found these to be particularly poignant and helpful. As a faith based charity we are reliant as ever upon Father, Son and Holy Spirit.

Staff training this year has included: Proximity Conference (inner city mission), child trauma, risk assessment awareness, food allergy awareness, fire warden, food hygiene, safer recruitment, website management, adobe illustrator, child counselling and understanding autism.

Partnerships

This year partnerships have been key to the success of our work. Our financial partners and supporters including charitable trusts and individuals have enabled our boots on the ground work to happen. We have continued to work together with Church Partners as well as other local agencies and closely with SPACE who work with our young people as they transition into year 7 and become too old to attend Kidz Klub. We have been significantly supported by Slung Low in Holbeck who have continued to provide venue space for our work with vulnerable children though the pandemic. Our network has also grown through the pandemic as we have worked as part of the city’s multi agency approach and we have formed stronger working links with many hubs, charities, food banks and debt support charities. We have also benefitted from supportive charitable links within the Business community. Including Hippo Digital who continue to support us and from the support of Ace Northern Containers who have been a longstanding partner.

Financial Statement

The Trust holds no permanent endowments. Our Financial Controls Policy was reviewed in October and the Trustees have exercised prudent financial oversight of the charity through the pandemic. The charity continues to be sustained through three main funding sources: individuals, local churches and Trusts.

Material fundraising activities expenditure came to £7,749 for our fundraising events and sales, consultancy support, for publicity and publications. Return on this expenditure amounted to £145,201 across; fundraising activities, trading, gifts and donations and contributed towards £231,413 in Trust fundraising. Furthermore, no funds have been held on behalf of others and no funds are in deficit.

We remain extremely grateful to all of the trusts who supported our work through grants this year. We are so grateful to all our financial supporters who ensured we could deliver a model which worked hard for others during this difficult year.

During the financial year we have recruited an additional in house fundraising team member to develop our fundraising through donor care, major donors, friends of Kidz Klub, events, businesses and enterprise. These areas of fundraising remain an ongoing target for growth as the budget has increased. We have also experienced some challenges in reaching targets for these areas of fundraising and have had to cancel some planned fundraising events and activities which has impacted on projected income. A strategic priority for the Trustees is the growth of the fundraising team in line with the growing frontline work of the charity.

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

The Trustees and Leadership Team have developed the reserves policy to assist in strategic planning and considering how new projects or activities will be funded. This is also used when reviewing the financial year and to inform the budget process in consideration of balanced budgets or if reserves need to be drawn down or built up. The Trusts reserve policy also informs the budget and risk management process by identifying any uncertainty in future income streams and forecasting ahead for the forthcoming five years. The amount held in reserves is also monitored by the Trustees and Leadership Team during the course of the year as part of the charity's budgetary processes. The Trustees have adopted a reserves policy which they consider appropriate to maintain the activities of the charity in case of unforeseen circumstances or a drop in funding.

It is the policy of the charity to maintain funds for a minimum of three and up to six months operational costs within each financial year.

Actual expenditure for the (13 month) year was at £340,733. Income for the (13 month) year was at £360,085 of which several large funds were granted towards the end of the financial year for use over the forthcoming months. This meant that we ended the financial year with a surplus of £22,725.

Our funds carried forward into 2021/22 are somewhat in excess of our 3-6 month reserve target range. Whilst this is not in line with our usual reserves policy, the Trustees have made this exception to help with planning considering dips in targeted fundraising this year, multi year trust funding coming to an end in the coming financial year and the economic climate in light of the pandemic.

The Trustees are aware that in order to be in a strong position at the end of the next financial year we must continue to prioritise strengthening all streams of income and developing new income streams as well as securing further multi-year trust funds to replace those which have come to an end or are due to do so in the coming year.

The Trustees have designated our funds held in excess of the reserve to be used for operational plans and activities over the coming year. Funds carried forward into the year of £267,713 therefore reflect a stable starting point for the next financial year in line with our plans for the growing frontline model of activities. Despite various sources of funding being less reliable and events having to be postponed, the Trustees have agreed an increased budget for 21-22 to £384,344.35, of which £132,835.30 is guaranteed and expected income. The Trustees have set a target of £155,422.96 to be raised, which would take us into the following financial year with 5 months holdings in line with our 6 months reserves policy.

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Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Trustee's Annual Report

INVESTMENT POLICY

At present the charity does not hold investments for income generation. It has a policy of placing any funds not immediately required for cash flow purposes in an interest-bearing Building Society account or deposit account.

GENERAL REPORTING NOTES

Day to day management of the charity is delegated by the Trustees to our Leadership Team; Laura Hodgkinson, Sarah Turner (Charity Co Leaders) and Clare Spencer (Operations Manager).

The Charity employ the professional services of a number of companies as follows:

Accountancy: Wyatt and Co Accountancy 125 Main St, Garforth, Leeds LS25 1AF. Banking : Yorkshire Bank plc at its city centre branch and Virgin Money bank (charity account) at its city centre Leeds branch. HR : Sentient 4951 Pegholme Wharfebank Mills Ilkley Road, Otley LS21 3JP. Fundraising Consultancy: Future Kraft. Premier House, Bradford Road, Cleckheaton, BD19 3TT

The Trustees' Annual Report was approved on 16[th] June 2022 and signed on behalf of the board of Trustees (Steve Reilly, Linda Harding, Ann Weir)

by:

Steve Reilly Chair of Trustees On Behalf of Trustee Board

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Independent Examiners Report

I report to the trustees on my examination of the financial statements of Kidz Klub Leeds ('the charity') for the year ended 28th September 2021

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Nigel Wyatt BSC FCA Date: 04/07/2022 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

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Statement of Financial Activities

Statement of Financial Activities
		13	Months
			2021		2020
		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
	Note	£	£	£	£
Income
Donations and legacies	2	145,201	214,077	359,278	360,085
Other trading activities	3	5,364	-	5,364	15,461
Investment income	4	265	-	265	381
		──────────	──────────	──────────	──────────
Total Income		150,830	214,077	364,907	375,926
		──────────	──────────	──────────	──────────
Expenditure
Expenditure on charitable activities	6	96,721	244,012	340,733	292,340
Expenditure on activities for generating income	8	1,449	-	1,449	6,300
		──────────	──────────	──────────	──────────
Total Expenditure		98,170	244,012	342,182	298,639
		──────────	──────────	──────────	──────────
		──────────	──────────	──────────	──────────
Net income / (expenditure)		52,660	(29,935)	22,725	77,288
		──────────	──────────	──────────	──────────
Net income and net movement in funds
Total funds brought forward	14	158,669	86,319	244,988	167,700
Transfers	14	(17,815)	17,815	-	-
		──────────	──────────	──────────	──────────
Total funds carried forward	14	193,514	74,199	267,713	244,988
		──────────	──────────	──────────	──────────

All income and expenditure derive from continuing activities.

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Statement of Financial Position

Statement of Financial Position
		2021	2020
	Note	£	£
Current assets
Debtors	12	9,105	36,365
Cash at bank and in hand		260,895	212,731
		──────────	──────────
		270,000	249,096
Creditors: amounts falling due within one year	13	2,287	4,108
		──────────	──────────
Net current assets		267,713	244,988
		──────────	──────────
Total assets less current liabilities		267,713	244,988
		──────────	──────────
Net assets	15	267,713	244,988
		──────────	──────────
Funds of the charity
Restricted funds		74,199	86,319
Unrestricted funds		193,514	158,669
		──────────	──────────
Total charity funds	14	267,713	244,988
		──────────	──────────

These financial statements were approved by the board of trustees and authorised for issue:

Name of Trustee:

S. Reilly

───────────────────────────────────────────────────

Signed on behalf of the Trustees:

───────────────────────────────────────────────────

Date of approval:

11/07/2022

───────────────────────────────────────────────────

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Notes to the Financial Statements

1 Accounting Policies

Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.

Assessment of Going Concern

The organisation is not deemed to be a going concern due to the fact that the transfer of charitable activities and the assets of Kidz Klub Leeds to a newly formed Charitable Incorporated Organisation took place on the 29th of September 2021. The newly formed charitable incorporation is Kidz Klub - Leeds charity number 1194238.

It has been deemed reasonable that historical cost basis for preparing the accounts is appropriate due to the fact that the activity, assets and liabilities are simply transferring to a new legal entity and not stopping.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability.

• All voluntary income from supporters are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).

• Donated services and facilities are included at the value to the charity where this can be quantified and the donation is material to the accounts.

• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

• Volunteer time, the value of voluntary support for the work of the charity, is not included in the accounts but is described in the accounts.

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Notes to the Financial Statements

• Investment Income is included in the accounts when receivable.

Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Includes costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Abilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible fixed assets

All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over time, estimated useful live of the asset. Specifically, laptop purchases for staff costs are to be written off instead of being capitalized due to the fact that their average costs is slightly higher than £500.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

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Notes to the Financial Statements

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no critical judgements (apart from those involving estimations) that management has had to make in the process of applying the entities accounting policies that have a significant effect on the amounts recognised in the financial statements.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

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Notes to the Financial Statements

2 Donations and legacies

Donations and legacies
			13 Months
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Donations
Kidz Klub Friends by standing order	56,545	-	56,545
Individuals by cash and cheque	16,000	-	16,000
Corporate	6,632	-	6,632
Partnership churches by donation	21,659	-	21,659
Other churches	-	-	-
Donated goods, facilities and services	12,000	-	12,000
	──────────	──────────	──────────
	112,836	-	112,836
Gifts
Recovered tax on Gift Aid	15,029	-	15,029
Kidz Klub collections	-	-	-
	──────────	──────────	──────────
	15,029	-	15,029
Grants
Charitable Trusts and grants	17,336	214,077	231,413
	──────────	──────────	──────────
	17,336	214,077	231,413
	──────────	──────────	──────────
Total	145,201	214,077	359,278
	──────────	──────────	──────────

Government Grants

During the year Kidz Klub received government grants through the Covid-19 Job Retention Scheme. The total amount received during the year was £6,030.28 (2020: £16,749.34). All conditions for the Job Retention Scheme grants were met.

18

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

				12 Months
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		£	£	£
	Donations
	Kidz Klub Friends by standing order	49,290	-	49,290
	Individuals by cash and cheque	13,525	-	13,525
	Corporate	2,882	-	2,882
	Partnership churches by donation	21,625	-	21,625
	Other churches	-	-	-
	Donated goods, facilities and services	12,000	-	12,000
		──────────	──────────	──────────
		99,322	-	99,322
	Gifts
	Recovered tax on Gift Aid	10,131	-	10,131
	Kidz Klub collections	12	-	12
		──────────	──────────	──────────
		10,144	-	10,144
	Grants
	Charitable Trusts and grants	32,232	218,387	250,619
		──────────	──────────	──────────
		32,232	218,387	250,619
		──────────	──────────	──────────
	Total	141,698	218,387	360,085
		──────────	──────────	──────────
**3 **	Other Trading Activities
				13 Months
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		£	£	£
	Income from fund raising activities	5,364	-	5,364
		──────────	──────────	──────────
		5,364	-	5,364
		──────────	──────────	──────────
				12 Months
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		£	£	£
	Income from fund raising activities	15,461	-	15,461
		──────────	──────────	──────────
		15,461	-	15,461
		──────────	──────────	──────────

19

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

**4 **	Investment Income			13 Months
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		£	£	£
	Bank and Building Society interest	265	-	265
		──────────	──────────	──────────
		265	-	265
		──────────	──────────	──────────
				12 Months
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2020
		£	£	£
	Bank and Building Society interest	381	-	381
		──────────	──────────	──────────
		381	-	381
		──────────	──────────	──────────

5 Donated goods, facilities and services

During the year the charity was donated the use of office premises. The donated facility has been recognised as income and expenditure within the accounts at an estimated market value. The estimated premises donation recognised as income and expenditure during the year is £12,000.

6 Expenditure on charitable activities by expenditure type

			13 Months
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Activity Costs	15,068	24,731	39,799
People Costs	2,347	255	2,602
Salary Costs	44,211	212,985	257,196
Support Costs	35,095	6,041	41,136
	──────────	──────────	──────────
	96,721	244,012	340,733
	──────────	──────────	──────────
			12 Months
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Activity Costs	15,973	19,557	35,530
People Costs	2,209	1,285	3,494
Salary Costs	80,200	130,198	210,398
Support Costs	37,827	5,091	42,918
	──────────	──────────	──────────
	136,208	156,131	292,340
	──────────	──────────	──────────

20

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

7 Analysis of Support Costs

Analysis of Support Costs
		13 Months	12 Months
		2021	2020
		£	£
Governance		600	600
Office and Administration Costs		42,318	42,694
		──────────	──────────
		42,918	43,294
		──────────	──────────
Expenditure on activities for generating income
			13 Months
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Fundraising Costs	1,449	-	1,449
	──────────	──────────	──────────
	1,449	-	1,449
	──────────	──────────	──────────
			12 Months
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Fundraising Costs	6,300		6,300
	──────────	──────────	──────────
	6,300	-	6,300
	──────────	──────────	──────────
Independent examination fees
Fees payable to the independent examiner for:
		2021	2020
		£	£
Independent examination and preparation of the statements	financial	630	600
Other accountancy services		630	600
		──────────	──────────
		1,260	1,200
		──────────	──────────

8 Expenditure on activities for generating income

9 Independent examination fees

10 Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	13 Months	12 Months
	2021	2020
	£	£
Wages and salaries	240,928	194,796
Social security costs	10,262	10,762
Employer contributions to pension plans	10,443	4,841
	──────────	──────────
	261,633	210,398
	──────────	──────────

21

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

The average head count of employees during the year was as follows:

	2021	2020
Average Head Count	19	17
Number of employees that received benefits	of more than £60,000 during the year was as follows:
	2021	2020
More than £60,000	0	0

Key Management Personnel

The charity consider its key management personnel to be the trustees as listed on page 1.

11 Trustee remuneration, expenses and donations

During the year none of the trustee's received any remuneration other than the reimbursement of out of pocked expenses.

During the year the total aggregated donations made to the charity by the trustee's during the year was £888 (2020: £660). There were no conditions attached to the donations,

12 Debtors

	2021	2020
	£	£
Prepayments and accrued income	9,105	36,365
	──────────	──────────
	9,105	36,365
	──────────	──────────
Creditors: amounts falling due within one year
	2021	2020
	£	£
Trade creditors	-	505
Accruals and deferred income	1,133	976
Social security and other taxes	-	2,570
Other creditors	1,154	57
	──────────	──────────
	2,287	4,108
	──────────	──────────

13 Creditors: amounts falling due within one year

22

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

14 Analysis of Charitable Funds

	1 Sep 2020	Income	Expenditure	Transfers 28 Sep 2021	Transfers 28 Sep 2021
	£	£	£	£	£
Unrestricted Funds
General Fund	83,229	146,186	(98,170)	(17,815)	113,430
Designated Funds
West Leeds	1,689	2,210	-	-	3,899
Middleton	4,751	2,434	-	-	7,185
Unfunded staff costs	69,000	-	-	-	69,000
	──────────	──────────	──────────	──────────	──────────
Total Untrestricted	158,669	150,830	(98,170)	(17,815)	193,514
	──────────	──────────	──────────	──────────	──────────
	1 Sep 2020	Income	Expenditure	Transfers 28 Sep 2021
	£	£	£	£	£
Restricted Funds
All Churches Trust	-	6,050	(6,050)	-	-
Bartlett Foundation	-	20,000	(1,073)	-	18,927
BBC Children in Need
Middleton	-	9,868	(9,868)	-	-
Bramley Baptist Church	-	1,145	(983)	-	162
C19 Strategic Infastructure Grant-LCF	-	15,589	(15,589)	-	-
Deo Gloria	-	5,000	(458)	-	4,542
ESF Community Grant - KK	-	3,744	(3,313)	-	431
Garfield Weston	19,298	30,000	(50,470)	1,172	-
Inner East C19 - Activity Sheet	-	-	(1,559)	-	(1,559)
Inner East C19 - Gipton	-	-	(876)	-	(876)
Inner East Community Committee Wellbeing	-	4,207	(4,207)	-	-
Inner East Youth Fund	-	-	(1,772)	-	(1,772)
Kelly Family	-	5,000	(3,338)	-	1,662
LCC Wellbeing Inner West	-	-	(1,148)	-	(1,148)
Leeds Building Society - Hubs	-	2,213	(2,213)	-	-
Leeds Fund Strategic	-	15,000	(5,837)	-	9,163
Leeds Fund Strategic Grant - Reslience	-	-	(419)	419	-
Leeds General Purposes	-	2,000	-	-	2,000
Liz & Terry Bramall	10,392	40,000	(64,008)	13,616	-
Mr Willats Charity	-	1,625	(1,360)	-	265
National Lottery #25	29,549	1,000	-	-	30,549
National Lottery Community	-	29,550	(30,550)	1,000	-
Slavanka	-	5,000	(5,000)	-	-

23

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

Restricted Funds (Continued)

	1 Sep 2020	Income	Expenditure	Transfers 28 Sep 2021	Transfers 28 Sep 2021
	£	£	£	£	£
Sobell Foundation	1,512	-	(1,512)	-	-
Stewardship RRF	20,169	-	(20,642)	473	-
The Lowell Fund (LCF)	1,424	-	(1,424)	-	-
The Stuart Hine Trust	857	-	-	-	857
Trusthouse	-	15,586	(5,725)	1,135	10,996
United Give Way Local	-	1,500	(1,500)	-	-
Youth Social Action	3,118	-	(3,118)	-	-
	──────────	──────────	──────────	──────────	──────────
Total	86,319	214,077	(244,012)	17,815	74,199
	──────────	──────────	──────────	──────────	──────────
	──────────	──────────	──────────	──────────	──────────
Total Funds	244,988	364,907	(342,182)	-	267,713
	──────────	──────────	──────────	──────────	──────────

Negative Restricted Funds

At the year end there where four restricted funds that had a negative balance carried forward. These funds all related to funding from Leeds City Council where the income is paid in arears resulting in the funds being negative due to timing differences.

24

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

	1 Sep 2019	Income	Expenditure	Transfers 31 Aug 2020	Transfers 31 Aug 2020
	£	£	£	£	£
Unrestricted Funds
General Fund	69,527	157,539	(142,508)	(1,329)	83,229
Designated Funds
West Leeds	1,689	-	-	-	1,689
Middleton	4,751	-	-	-	4,751
Unfunded staff costs	69,000	-	-	-	69,000
	──────────	──────────	──────────	──────────	──────────
Total Untrestricted	144,967	157,539	(142,508)	(1,329)	158,669
	──────────	──────────	──────────	──────────	──────────
	1 Sep 2019	Income	Expenditure	Transfers 31 Aug 2020
	£	£	£	£	£
Restricted Funds
Andrew Christian LS11	2,865	-	(2,965)	100	-
Awards 4 All - family support	9,945	-	(9,945)	-	-
BBC Children in Need
Middleton	-	9,582	(9,582)	-	-
Covid-19 Job Retension	-	16,749	(16,749)	-	-
Deo Gloria	-	1,000	(1,000)	-	-
ESF Community Grant - KK	-	3,744	(4,487)	743	-
Garfield Weston	-	30,000	(10,702)	-	19,298
Gay and Peter Hartley Hillards - Buses	-	1,000	(1,000)	-	-
Joseph Rank Foundation	-	15,000	(15,000)	-	-
LCC South Leeds Wellbeing	-	-	-	-	-
LCC Wellbeing Inner West	-	3,128	(3,128)	-	-
Leeds Building Society	848	-	(848)	-	-
Liz & Terry Bramall	-	60,000	(49,608)	-	10,392
Mr Willats Charity	-	1,250	(1,515)	265	-
National Lottery	-	29,549	-	-	29,549
Percy Bilton Charity	450	-	(450)	-	-
Police Property Act Fund	5,000	-	(5,000)	-	-
Slavanka	-	-	-	-	-
Sobell Foundation	826	5,000	(4,314)	-	1,512
St Lukes Cares - Xmas	2,800	-	(2,800)	-	-
Stewardship RRF	-	23,168	(2,999)	-	20,169
The Casey Trust	-	1,000	(1,000)	-	-
The Lowell Fund (LCF)	-	4,690	(3,267)	-	1,424
The Stuart Hine Trust - Bibles	-	5,000	(4,143)	-	857
United Give Way Local	-	1,000	(1,000)	-	-
United Reform Church	-	-	(222)	222	-

25

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

Restricted Funds (Continued)

	1 Sep 2019	Income	Expenditure	Transfers 31 Aug 2020	Transfers 31 Aug 2020
	£	£	£	£	£
Wesleyan Trust	-	2,487	(2,487)	-	-
YBS Covid-19 Response fund	-	1,920	(1,920)	-	-
Youth Social Action	-	3,118	-	-	3,118
	──────────	──────────	──────────	──────────	──────────
Total	22,733	218,387	(156,131)	1,329	86,319
	──────────	──────────	──────────	──────────	──────────
	──────────	──────────	──────────	──────────	──────────
Total Funds	167,699	375,926	(298,639)	-	244,986
	──────────	──────────	──────────	──────────	──────────

Fund transfers

All fund transfers completed during the year were to top up restricted funding pots which were slightly overspent during the year.

Fund Descriptions

Outlined below are the descriptions of the material funds held during the financial year:

Unfunded staff costs

Bartlett Foundation

BBC Children in Need C19 Strategic Infastructure Grant-LCF

Garfield Weston Leeds Fund Strategic

Liz & Terry Bramall National Lottery #25

National Lottery Community Response Fund Stewardship RRF Trusthouse

Fund to assist in financing employees and roles which do not have a directly link to grant funding.

Funds for the staffing of our Family Support Worker team to promote the welfare of young people living in poverty in West Yorkshire. Middleton Hub and Residential.

To fund Kidz Klub Leeds Pandemic response model with a children's advocate worker and project run costs; thrive packs, wellbeing trips, activities and safeguarding work.

For ongoing frontline model of work and pandemic response work. To fund charity developmental goals working towards Kidz Klub Leeds 5- year plan and to invest in digital infrastructure.

For ongoing frontline model of work and pandemic response work. £1,000 grant from the Lottery anniversary fund for Kidz Klub Leeds to spend on toys at Christmas.

Funding for Kidz Klub Leeds pandemic response work and increased demand for family support work.

For ongoing frontline model of work and pandemic response work. Funds for the staffing and run costs of our family support team supporting our most vulnerable children.

26

Kidz Klub Leeds

13 Month Period Ended 28 September 2021

Notes to the Financial Statements

15 Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Current Assets	195,800	74,199	270,000
Creditors less than 1 year	(2,287)	-	(2,287)
	──────────	──────────	──────────
	193,513	74,199	267,713
	──────────	──────────	──────────
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2020
	£	£	£
Current Assets	162,777	86,319	249,096
Creditors less than 1 year	(4,108)	-	(4,108)
	──────────	──────────	──────────
	158,669	86,319	244,988
	──────────	──────────	──────────

16 Related party transactions

There were no related party transactions during the year (2020: £0).

27