New Hall Kidz Limited
Charity number 1098955
A company limited by guarantee number 04517712
Annual Report and Financial Statements
for the year ended 31 August 2023
New Hall Kidz Limited
Annual Report and Financial Statements for the year ended 31 August 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 to 13 |
Prepared by West Yorkshire Community Accountancy Service CIO
1
New Hall Kidz Limited
Trustees' report for the year ended 31 August 2023
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Name Position Dates Mike Wragg Chair Emma Booth Vice Chair Appointed 11 May 2023 Nicola Everett Company Secretary Claire Crabtree Jacqueline Williams Former Vice Chair Resigned 23 February 2023 Charity number 1098955 Registered in England and Wales Company number 04517712 Registered in England and Wales Registered and principal address Bankers HM Prison & Young Offenders' Institution HSBC New Hall Way 66 Westgate Flockton Wakefield Wakefield WF1 1XB WF4 4AX
Independent examiner
Alan Dodd FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a company limited by guarantee and was formed on 22 August 2002. It is governed by a memorandum and articles of association, as amended by special resolution dated 15 April 2003. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
Objectives and activities
The charity's objects
a) To advance the education of children visiting New Hall Prison of all abilities and cultures through the provision of safe and stimulating play and recreational facilities;
b) To facilitate for the public benefit the rehabilitation of persons in New Hall Prison and Young Offenders Institute by the provision of educational and recreational facilities for their children and dependants;
c) The provision of or assistance in the provision of facilities for education and leisure time occupation of the children and families of prisoners at New Hall Prison and Young Offenders Institute in the interests of social welfare thereby improving their conditions of life.
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New Hall Kidz Limited
Trustees' report (continued) for the year ended 31 August 2023
Objectives and activities
The charity's main activities
The Play Facility provides a friendly, welcoming and safe environment for all children visiting a loved one in prison. This helps the child cope better with the stress and trauma associated with visiting a loved one in prison.
Public benefit statement
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 play provision for children and young adults visiting a loved one in prison.
Achievements and performance
Since our last independent examination, our Vice Chair Jacqui Williams has resigned from her role with our organisation, after six years of service and Emma Booth has now joined the management committee and taken on the role of Vice Chair.
This past year New Hall Kidz have continued to provide play sessions during all domestic visits at HMP & YOI New Hall, providing a wide and diverse range of play opportunities in an environment that is welcoming, friendly, and accessible to all children and young people who are visiting the establishment. During these sessions we have worked with children and young adults aged between 0-17 and we have supported the residents (Prisoners) to come into play, interact and engage in a positive and constructive manner with their own children or other family member. This has helped break down barriers, re-built lost relationships, helped to maintain family ties, boosted the residents parenting, and play skills which have been lost during their separation and has provided a safe haven for the mums to re-affirm their attachment to their loved ones.
We have also delivered Family days, these days proved extremely popular and were held during the school holidays, we provided a huge range of play opportunities and creative activities. These days have given the families an opportunity to spend quality time together to rebuild lost relationships and reaffirm family ties and bonds. In addition to Family Day’s we have also participated and assisted HMP & YOI New Hall in delivering their Lifer Days which are similar to our family days.
We have remained a vital part of HMP & YOI New Hall visits experience, helping turn what can be a daunting, negative and often traumatic experience in to a positive visit, leaving the children with a view to want to return to visit their loved one.
Financial review
The net expenditure for the year was £5,682, including net income of £22,863 on unrestricted funds and net expenditure of £28,545 on restricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £40,544.
In the Trustees' view, the reserves should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future.
The Trustees propose to maintain the charity’s reserves at a level which is at least equivalent to three months operational expenditure and have done so having regards to its manner of operation of likely funding streams.
The Trustees review the amount of reserves that are required to ensure that they are adequate to fulfil the charity’s continuing obligations at their finance meetings.
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New Hall Kidz Limited
Trustees' report (continued) for the year ended 31 August 2023
Statement of trustees' responsibilities
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts 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 the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 14/3/2024
Dr. Mike Wragg (Trustee)
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New Hall Kidz Limited
Independent examiner's report to the trustees of New Hall Kidz Limited
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 August 2023, which are set out on pages 6 to 13.
Responsibilities and basis of report
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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 company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alan Dodd FCCA
17/3/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
5
New Hall Kidz Limited
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 August 2023
| Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 28,500 Total income 28,500 Expenditure on: Salaries NICs and pensions (3) 4,565 Freelance worker 504 Play equipment 3 Travel 19 Insurance - Independent examination 30 Other payments 66 Depreciation 405 Project costs 45 Bank charges - Total expenditure 5,637 Net income / (expenditure) 22,863 Fund balances brought forward 17,681 Fund balances carried forward (4) 40,544 |
2023 Restricted funds £ 17,000 17,000 41,023 1,953 216 55 696 600 - - 916 86 45,545 (28,545) 48,867 20,322 |
2023 Total funds £ 45,500 45,500 45,588 2,457 219 74 696 630 66 405 961 86 51,182 (5,682) 66,548 60,866 |
2022 Total funds £ 90,707 90,707 44,834 427 - - 628 600 - 851 1,086 50 48,476 42,231 24,317 66,548 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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New Hall Kidz Limited
Balance sheet
| as at 31 August 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) - Total fixed assets - Current assets Debtors and prepayments (6) 581 Cash at bank and in hand 40,593 Total current assets 41,174 Current liabilities: amounts falling due within one year Creditors and accruals (7) 630 Total current liabilities 630 Net current assets / (liabilities) 40,544 Net assets 40,544 Funds Unrestricted funds 40,544 Restricted funds - Total funds 40,544 |
2023 Restricted £ - - - 20,322 20,322 - - 20,322 20,322 - 20,322 20,322 |
2023 Total £ - - 581 60,915 61,496 630 630 60,866 60,866 40,544 20,322 60,866 |
2022 Total £ 405 405 543 66,200 66,743 600 600 66,143 66,548 17,681 48,867 66,548 |
|---|---|---|---|
For the year ending 31 August 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 14/3/2024
Dr. Mike Wragg (Trustee)
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New Hall Kidz Limited
Notes to the accounts
for the year ended 31 August 2023
1 Accounting policies
Basis of accounting
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 financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
Expenditure and liabilities
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.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £250 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Fixtures and fittings: over 10 years Equipment: over 4 years Computer equipment: over 3 years
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New Hall Kidz Limited
Notes to the accounts
for the year ended 31 August 2023
1 Accounting policies continued
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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New Hall Kidz Limited
Notes to the accounts continued
for the year ended 31 August 2023
| **2 ** | Grants and donations | 2023 | 2023 | 2023 | 2023 | 2022 |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| £ | £ |
£ | £ | |||
| 1772 Charity | 1,000 | - | 1,000 | - | ||
| 29th May 1961 Charitable Trust | - | 2,000 | 2,000 | - | ||
| Allen Lane Foundation | 8,000 | - | 8,000 | - | ||
| Anton Jurgen Charitable Trust | 5,000 | - | 5,000 | - | ||
| BBC Children in Need | 500 | - | 500 | 56,707 | ||
| Garfield Weston Foundation | - | 15,000 | 15,000 | 15,000 | ||
| Hilden Charitable Trust | 7,000 | - | 7,000 | - | ||
| Oakdale Charitable Trust | 750 | - | 750 | - | ||
| Souter Charitable Trust | 3,000 | - | 3,000 | - | ||
| The Charles & Elsie Sykes Trust | 2,000 | - | 2,000 | 2,000 | ||
| Woodward Charitable Trust | 1,250 | - | 1,250 | - | ||
| Charles Hayward Foundation | - | - | - | 5,000 | ||
| Kelly Family Charitable Trust | - | - | - | 5,000 | ||
| The Albert Hunt Trust | - | - | - | 2,000 | ||
| The Scurragh Wainwright Charity | - | 5,000 | ||||
| 28,500 | 17,000 | 45,500 | 90,707 | |||
| **3 ** | Staff costs and numbers | 2023 | 2022 | |||
| Gross salaries | £ 43,639 |
£ 42,699 |
||||
| Social security costs | 3,564 | 3,552 | ||||
| Employment allowance | (3,564) | (3,552) | ||||
| Pensions | 1,949 | 2,135 | ||||
| 45,588 | 44,834 | |||||
| The average number of employees during the | year was 2, being | an average of 1.6 | full time equivalent | |||
| (2022: 2, 1.6 FTE). There were no employees | with emoluments | above £60,000. | ||||
| Defined contribution pension scheme | 2023 | 2022 | ||||
| £ | £ | |||||
| Costs of the scheme to the charity for the year | 1,949 | 2,135 |
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New Hall Kidz Limited
Notes to the accounts continued
for the year ended 31 August 2023
| 4 Restricted funds BBC Children in Need 2019 Kelly Family Charitable Trust Charles & Elsie Sykes Trust Scurragh Wainwright Charity Charles Hayward Foundation Garfield Weston Foundation 29th May 1961 Charitable Trust |
Balance b/f £ 16,867 5,000 2,000 5,000 5,000 15,000 - 48,867 |
Incoming £ - - - - - 15,000 2,000 17,000 |
Outgoing £ 16,867 5,000 - 5,000 3,678 15,000 - 45,545 |
Transfers £ - - - - - - - - |
Balance c/f £ - - 2,000 - 1,322 15,000 2,000 20,322 |
|---|---|---|---|---|---|
Fund name
BBC Children in Need 2019
Kelly Family Charitable Trust
Charles & Elsie Sykes Trust
Scurragh Wainwright Charity
Charles Hayward Foundation Garfield Weston Foundation
29th May 1961 Charitable Trust
Purpose of restriction
Towards salary costs and general running expenses, to facilitate for public benefit the rehabilitation of persons of HMP New Hall through safe and stimulating play provision for all visiting children.
To assist in funding equipment and salary costs in running a visitor centre for mums and children.
Towards delivering sessions for children on domestic visits, family days and lifer days for visiting children and young adults visiting loved ones in HMP and YOI New Hall.
Contribution towards resources for open access play facilities for children and young adults visiting family members in HMP and YOI New Hall. Towards the costs of a play facility.
To facilitate play, engagement, contact and support for families visiting a loved one in HMP New Hall.
Towards delivering sessions for children on domestic visits, family days and lifer days.
5 Tangible assets
Cost
At 1 September 2022 Additions At 31 August 2023
Depreciation
At 1 September 2022 Charge for year At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022
| £ 1,771 - 1,771 1,771 - 1,771 - - Computer equipment |
£ 12,385 - 12,385 12,385 - 12,385 - - Fixtures & Fittings |
£ 9,182 - 9,182 8,777 405 9,182 - 405 Equipment |
Total £ 23,338 - 23,338 22,933 405 23,338 - 405 |
|---|---|---|---|
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New Hall Kidz Limited
Notes to the accounts continued
for the year ended 31 August 2023
| 6 Debtors and prepayments Prepayments 7 Creditors and accruals Accruals |
2023 £ 581 581 2023 £ 630 630 |
2022 £ 543 543 2022 £ 600 600 |
|---|---|---|
8 Provision of facilities
HMP New Hall provides premises free of charge and covers all utility expenses. A figure for this donation has not been included in the accounts in view of difficulty in its valuation.
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £29,593 (previous year: £29,099).
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New Hall Kidz Limited
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 August 2023
| 2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 28,500 2,000 Total income 28,500 2,000 Expenditure Salaries NICs and pensions 4,565 209 Freelance worker 504 - Play equipment 3 - Travel 19 - Insurance - - Independent examination 30 - Other payments 66 - Depreciation 405 851 Project costs 45 11 Bank charges - - Total expenditure 5,637 1,071 Net income / (expenditure) 22,863 929 Fund balances brought forward 17,681 16,752 Fund balances carried forward 40,544 17,681 |
2023 Restricted funds £ 17,000 17,000 41,023 1,953 216 55 696 600 - - 916 86 45,545 (28,545) 48,867 20,322 |
2022 Restricted funds £ 88,707 88,707 44,625 427 - - 628 600 - - 1,075 50 47,405 41,302 7,565 48,867 |
2023 Total funds £ 45,500 45,500 45,588 2,457 219 74 696 630 66 405 961 86 51,182 (5,682) 66,548 60,866 |
2022 Total funds £ 90,707 90,707 44,834 427 - - 628 600 - 851 1,086 50 48,476 42,231 24,317 66,548 |
|---|---|---|---|---|
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