## **Kids Care London**
**Report and Financial Statements**
**For The Year Ended 30 November 2020**
**Charity Number 1096406**
## **Kids Care London**
|Contents||
|---|---|
||Page|
|Legal and Administrative Information|1|
|Report of The Trustees|2 to 4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes forming part of the financial statements|7 to 10|
|Accountants Report|11|
## **Kids Care London**
## **Trustees**
Mrs. H Friedman Mr. Mark Groskopf Mr. Solomon Schlesinger
**Registered Address** 45 Craven Park Road South Tottenham London N15 6AH
**Charity Number 1096406**
**Accountants** C Rose & Co
Page 1
## **Kids Care London Report of the Trustees**
## **Reserves Policy**
The trustees retain reserves as necessary to maintain the operational capability of the Charity. **Responsibilities of the Trustees**
Charity 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 charity as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year.
In preparing those financial statements, the Trustees should follow best practice and
a. Select suitable accounting policies and the apply them consistently.
b. Make judgements and estimates that are reasonable and prudent.
c. Follow applicable accounting standards and the Charities SORP October 2005,updated May 2008 disclosing and explaining any departures in the financial statements.
d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.
The Trustees are responsible for maintaining proper accounting records which
disclose with reasonable accuracy at any time the financial position of the charity and to enable them as Trustees to ensure that the financial statements comply with the Charity Law.
The Trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities.
## **Board Of Trustees**
The members of the Board Of Trustees are set out on Page 1. Approved by The Trustees of on 8 December 2021 and signed on behalf of them all.
Chairperson and Trustee Mrs. H Friedman Date:
Treasurer Mr. Mark Groskopf Date:
Page 4
## **Kids Care London**
## **Statement of Financial Activities**
## **For The Year Ended 30 November 2020**
||Notes|Unrestricted|Restricted|_2020_|_2019_|
|---|---|---|---|---|---|
|||Funds|Funds|Total Funds|_Total Funds_|
|||£|£|£|£|
|**INCOMING RESOURCES**||||||
|**Activities to further the Charity's Objects**|2|311,116|70,450|381,566|347,445|
|**Total Incoming Resources**||**311,116**|**70,450**|**381,566**|**347,445**|
|**RESOURCES EXPENDED**||||||
|Cost of Generating Funds||14,588|0|14,588|12,566|
|**Net Incoming Resources Available**||||||
|**For Charitable Application**||**296,528**|**70,450**|**366,978**|**334,879**|
|Cost of Activities In Furtherance|3|||||
|of the Charity's Objects||264,733|80,667|345,400|328,997|
|Governance Costs|5|17,225|0|17,225|11,810|
|**Total Charitable Expenditure**||**281,958**|**80,667**|**362,625**|**340,807**|
|**Total Resources Expended**|3|**296,546**|**80,667**|**377,213**|**353,373**|
|**Net Movement In Funds**||**14,570**|**(10,217)**|**4,353**|**(5,928)**|
|**Transfer To / (From) Reserves**||0|0|0|0|
|**Net Reserves for the Year**||**14,570**|**(10,217)**|**4,353**|**(5,928)**|
|**Total Funds**
**Brought Forward**||**43,728**|**15,123**|**58,851**|**64,779**|
|**Total Funds**
**Carried Forward**|10|**£ 58,298**|**£ 4,906**|**£ 63,204**|**£ 58,851**|
Page 5
## **Kids Care London**
## **Balance Sheet at 30 November 2020**
|Notes
**Current Assets**
Debtors
7
Cash at Bank and in Hand
**Creditors**
**:**Amounts falling due
within one year
8
**Net Current Assets**
**Total Assets less Current Liabilities**
**Net Liabilities**
9
**Restricted Funds**
10
**Unrestricted Funds**
11
**Total Funds**|_2020_
£
126,000
70,735
196,735
(133,531)
63,204
63,204
**£ 63,204**
4,906
58,298
**£ 63,204**|_2020_
£
126,000
70,735
196,735
(133,531)
63,204
63,204
**£ 63,204**
4,906
58,298
**£ 63,204**|_2019_
£
32,400
34,019
66,419
(7,568)
58,851
58,851
**£ 58,851**|_2019_
£
32,400
34,019
66,419
(7,568)
58,851
58,851
**£ 58,851**|
|---|---|---|---|---|
|||||66,419
(7,568)|
|||**£**||58,851|
|||||58,851|
|||||**58,851**|
|||**£**|**£**|15,123
43,728|
|||||**58,851**|
Approved by the Trustees on 8 December 2021, and signed on behalf of them all.
Chairperson and Trustee Mrs. H Friedman Date:
Treasurer Mr. Mark Groskopf Date:
The notes on pages 6 and 7 form part of these accounts.
Page 6
## **Kids Care London**
## **Notes To The Accounts - 30 November 2020**
## **1) Principal Accounting Policies**
## **Basis of Accounting**
The Accounts have been prepared under the historical cost convention in accordance with the Charities Act (Accounts and Reports) 2011, and the Financial Reporting Standard for Smaller Entities 102, and follow the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (effective from April 2015).
## **Cash Flow**
The accounts do not include a cash flow statement because the charity as a small reporting entity is exempt from the requirement to prepare such a statement.
## **Donations and Fund Accounting**
Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable.
Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees.
## **Resources Expended**
Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
The irrecoverable element of VAT is included with the item of expense to which it relates. **2)** Incoming Funds
|Unrestricted
Restricted
Total
Funds
Funds
_2020_
£
£
£
Families with Disabilities Income
83,256
83,256
Camp Horizons Fees Received
86,437
86,437
General Donations
61,571
23,500
85,071
Government Funding
14,500
0
14,500
**Total Incoming Resources**
245,764
23,500
269,264
Government Funding
Social Care Funds received
14,500
Total Government Funding
**£ 14,500**
**£ 0**
**£ 0**|_2019_
£
85,600
56,073
25,239
26,589
**193,501**
26,589
**£ 26,589**|_2019_
£
85,600
56,073
25,239
26,589
**193,501**
26,589
**£ 26,589**|
|---|---|---|
|||26,589|
|||**26,589**|
Page 7
||**Kids Care London**|**Kids Care London**||||
|---|---|---|---|---|---|
|**Notes To**|**The Accounts -**|**30**|**November**|**2020**||
|**2)** Continued|Unrestricted|Restricted||Total||
||Funds||Funds|_2020_|_2019_|
|Grants Received|£||£|£|£|
|Bruce Wake Charitable Trust|||||2,000|
|Childhood Trust|||20,000|20,000|15,000|
|Day Trippers|||||792|
|Dollond Charitable Trust|||5,000|5,000|10,000|
|Invesco Care|||||2,600|
|Jewish Children's Holidays|||7,800|7,800|8,900|
|Percy Bilton Charitable Trust|||400||0|
|Souter Charitable Trust|3,000||||3,000|
|The Respite Association|||3,750|3,750|2,750|
|Tottenham District Charity|||||7,000|
|Awards for All|||10,000||10,000|
|Children’s Aid Committee Charitable Fund|||||0|
|John R Murray Charitable Fund|2,000||||0|
|Oxford and St Georges|||||4,500|
|Other Grants|5,850||||46,660|
|Other Individual Donations|40,002||||40,742|
|Total Income Generated|**£ 50,852**||**£ 46,950**|**£ 97,802**|**£ 153,944**|
Page 8
## **Kids Care London**
## **Notes To The Accounts - 30 November 2020**
|Unrestricted Restricted
**3) Analysis of Total Resources Expended**
Funds
Funds
**Charitable Activities**
Cost of Activities In Furtherance
of the Charity's Objects
**Charitable Activities**
Camp Horizon
Accommodation
54,536
20,000
Activities
22,561
Administration
10,595
Advertising
2,100
280
Food & Kitchen Costs
30,833
8,756
Insurance
1,500
Medical Supplies
1,890
Outing Trips
10,098
14,500
Project Coordinator
17,776
Travel
19,945
5,680
Wages
Total Camp Horizon Costs
147,383
73,667
Accommodation for Families with Disabilities
Accommodation
35,900
Social Activities
16,547
2,000
Food & Kitchen Costs
40,898
5,000
Travel
2,650
Total Mainstream Family Costs
95,995
7,000
Other Project Costs
Year Round Camp Support Costs
18,455
Other Volunteer Training
2,900
Total Other Project Costs
21,355
0
Total
264,733
80,667
Total Cost of Activities In Furtherance
of the Charity's Objects
**£ 264,733**
**£ 80,667**
**4) Cost of Generating Funds**
**5) Governance Costs**
Accountancy
Bank Charges
Rent of Office
Stationery
Charitable Activities|Total
_2020_
£
74,536
22,561
10,595
2,380
39,589
1,500
1,890
24,598
17,776
25,625
221,050
35,900
18,547
45,898
2,650
102,995
18,455
2,900
21,355
345,400
**£ 345,400**
**£ 0**
300
125
13,900
2,900
**£ 17,225**|Total
_2019_
£
81,100
31,343
11,759
2,344
53,550
1,200
2,300
19,872
13,455
32,400
24,677
274,000
14,550
6,500
13,444
4,556
39,050
13,447
2,500
15,947
328,997
**£ 328,997**|Total
_2019_
£
81,100
31,343
11,759
2,344
53,550
1,200
2,300
19,872
13,455
32,400
24,677
274,000
14,550
6,500
13,444
4,556
39,050
13,447
2,500
15,947
328,997
**£ 328,997**|Total
_2019_
£
81,100
31,343
11,759
2,344
53,550
1,200
2,300
19,872
13,455
32,400
24,677
274,000
14,550
6,500
13,444
4,556
39,050
13,447
2,500
15,947
328,997
**£ 328,997**|
|---|---|---|---|---|
||||**£ 0**
300
155
8,900
2,455
**£ 11,810**|**£ 0**
300
155
8,900
2,455|
## **6) Taxation**
The Charity is exempt from taxation on its charitable activities.
Page 9
## **Kids Care London**
||**Notes**|**Notes**|**To The**|**Accounts -**|**30 November 2020**|**30 November 2020**|**30 November 2020**|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**7) Debtors**||||_2020_|||_2019_|||||||
|||||£|||£|||||||
|Charitable Loan||||25,500|||32,400|||||||
|Pledges Owed to the Charity||||100,500|||||0|||||
|||||**£ 126,000**|||**£ 32,400**|||||||
|The Donations pledged during|||the year|have now all|been received.|||||||||
|**8) Creditors: Amounts**|**falling due within one year**|||||||||||||
|||||_2020_|||_2019_|||||||
|||||£|||£|||||||
|Bank Loans and Overdrafts||||0|||||0|||||
|Debt due within one year||||0|||||0|||||
|Trade Creditors||||31,569|||5,618|||||||
|Other Creditors||||66,362|||||0|||||
|Accruals and Deferred Income||||35,600|||1,950|||||||
|||||**£ 133,531**|||**£ 7,568**|||||||
|**9) Net Assets of The Charity's Funds**||||||||||||||
||||||**Net**|||||||||
|||||**Fixed**|**Current**||**Long Term**|||**Fund**||||
|||||**Assets**|**Assets**||**Liabilities**|||**Balances**||||
|||||£||£|£|||£||||
|**Restricted Funds**||||0||4,906|||0||4,906|||
|**Unrestricted Funds**||||0||58,298|||0|58,298||||
|**Total Funds**||||**£ 0**|**£**|**63,204**||**£**|**0**|**£ 63,204**||||
|**10) Restricted Funds**|**: Movements In**|||**The Year**||||||||||
|**Balance at**|||||||**Transfer**|**To**||||**Balance at**||
|**30 November 2019**||**Income**||**Expended**|||**/(From)**|||**30**|**November 2020**|||
|£|||£|£|||**Reserves**|||||£||
|15,123|||70,450|80,667|||||0||||4,906|
|**Total Funds**
**£ 15,123**||**£ 70,450**||**£ 80,667**||||**£**|**0**|||**£**|**4,906**|
|**11) Unrestricted Funds **|**: Movements In**|||**The Year**||||||||||
|**Balance at**|||||||**Transfer**|**To**||||**Balance at**||
|**30 November 2019**||**Income**||**Expended**|||**/(From)**|||**30**|**November 2020**|||
|£|||£|£|||**Reserves**|||||£||
|General Reserve
43,728|||311,116|296,546|||||0|||58,298||
|**Total Funds**
**£ 43,728**||**£**|**311,116**|**£ 296,546**||||**£**|**0**|||**£ 58,298**||
**12)** The average number of Employees during the year, on a full time equivalent basis was
|
basis was||||
|---|---|---|---|
|||_2020_|_2019_|
|No Employee was paid above £60,000|per year.|5|5|
## **13) Related Party Transactions**
No trustee nor any person connected with them received any remuneration, or claimed any expense, during the year, from this or any related Charity.
There were no Related Party Transactions in the Year.
Page 10
## **Accountants Report to the Trustees on the Unaudited Accounts of the Charity Kids Care London**
We report on the financial statements of Kids Care London, for the year ended 30 November 2020 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared, under the historical cost convention, and in accordance with the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (Issued 2015), and the Financial Reporting Standard for Smaller Entities 102 (effective 2016), and the accounting policies set out therein.
## **Respective Responsibilities Of Trustees and Reporting Accountants**
As described on page 4, the trustees of the charity are responsible for the preparation of the accounts, and they consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 144 of the Act, whether particular matters have come to our attention.
## **Basis of Accountant's Report**
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners.
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 you as trustees concerning any such matters. These procedures provide only the assurance expressed in our opinion.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
## **Opinion**
In our opinion, no matter has come to our attention,
- 1) which gives us reasonable cause to believe that, in any material respect, the requirements a) to keep accounting records in accordance with section 41 of the Act; and
- b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- 2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date 8 December 2021
## **Reporting Accountant**
C Rose & Co
Page 11