## 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 2024
## New Hall Kidz Limited
## Annual Report and Financial Statements for the year ended 31 August 2024
|**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 2024
## **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** Emma Booth Chair Nicola Everett Company Secretary Claire Crabtree Mike Wragg former Chair Resigned 21 January 2025 **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.
2
## New Hall Kidz Limited
## Trustees' report (continued) for the year ended 31 August 2024
## **Objectives and activities (continued)**
## **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**
In the past year New Hall Kidz have provided play sessions during all domestic visits at HMP & YOI New Hall, starting our sessions in the visitor’s centre when the families first arrive at the prison and then continuing the session in the main play facility in the visits hall. During the sessions we have offered 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. 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, rebuilt 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 income for the year was £18,651, including net expendituree of £13,002 on unrestricted funds and net income of £31,653 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £27,542.
The Trustee’s 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.
3
## New Hall Kidz Limited
## Trustees' report (continued) for the year ended 31 August 2024
## **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 5/3/2025
Emma Booth (Trustee)
4
## 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 2024, 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
- 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
- 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
11/3/2025
## **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 2024
|Notes
2024
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
18,500
**Total income**
18,500
**Expenditure on:**
Salaries NICs and pensions
(3)
26,329
Freelance worker
3,166
Play equipment
541
Travel
22
Insurance
-
Independent examination
744
Other payments
-
Depreciation
-
Project costs
643
Bank charges
57
**Total expenditure**
31,502
**Net income / (expenditure)**
(13,002)
**Fund balances brought forward**
40,544
**Fund balances carried forward**
(4)
27,542|2024
Restricted
funds
£
54,000
54,000
19,529
1,636
4
18
735
84
-
-
308
33
22,347
31,653
20,322
51,975|2024
Total
funds
£
72,500
72,500
45,858
4,802
545
40
735
828
-
-
951
90
53,849
18,651
60,866
79,517|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|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## New Hall Kidz Limited
## Balance sheet
|as at 31 August 2024
2024
Unrestricted
£
**Current assets**
Debtors and prepayments
(6)
-
Cash at bank and in hand
(7)
28,172
**Total current assets**
28,172
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
630
**Total current liabilities**
630
**Net current assets / (liabilities)**
27,542
**Net assets**
27,542
**Funds**
Unrestricted funds
27,542
Restricted funds
-
**Total funds**
27,542|2024
Restricted
£
583
51,392
51,975
-
-
51,975
51,975
-
51,975
51,975|2024
Total
£
583
79,564
80,147
630
630
79,517
79,517
27,542
51,975
79,517|2023
Total
£
581
60,915
61,496
630
630
60,866
60,866
40,544
20,322
60,866|
|---|---|---|---|
For the year ending 31 August 2024 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 5/3/2025
Emma Booth (Trustee)
7
## New Hall Kidz Limited
## Notes to the accounts
for the year ended 31 August 2024
## **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
8
## New Hall Kidz Limited
## Notes to the accounts
for the year ended 31 August 2024
## **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.
9
## New Hall Kidz Limited
## Notes to the accounts continued
## for the year ended 31 August 2024
|**2 Grants and donations**
29th May 1961 Charitable Trust
Garfield Weston Foundation
Hilden Charitable Trust
Kelly Family Charitable Trust
Postcode Lottery
The Charles & Elsie Sykes Trust
The Wharfedale Foundation
Woodward Charitable Trust
1772 Charity
Allen Lane Foundation
Anton Jurgen Charitable Trust
BBC Children in Need
Oakdale Charitable Trust
Souter Charitable Trust
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2024
Unrestricted
funds
£
-
-
7,000
-
-
-
10,000
1,500
-
-
-
-
-
-
18,500|2024
Restricted
funds
£
2,000
15,000
-
5,000
30,000
2,000
-
-
-
-
-
-
-
-
54,000|2024
Total
funds
£
2,000
15,000
7,000
5,000
30,000
2,000
10,000
1,500
-
-
-
-
-
-
72,500
2024
£
44,536
3,635
(3,635)
1,322
45,858|2023
Total
funds
£
2,000
15,000
7,000
-
-
2,000
-
1,250
1,000
8,000
5,000
500
750
3,000
45,500
2023
£
43,639
3,564
(3,564)
1,949
45,588|
|---|---|---|---|---|
The average number of employees during the year was 2, being an average of 1.6 full time equivalent (2023: 2, 1.6 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2024|2023|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|1,322|1,949|
10
## New Hall Kidz Limited
## Notes to the accounts continued
## for the year ended 31 August 2024
|**Restricted funds**
Kelly Family Charitable Trust
Charles & Elsie Sykes Trust
Charles Hayward Foundation
Garfield Weston Foundation
29th May 1961 Charitable Trust
Postcode Lottery|Balance b/f
£
-
2,000
1,322
15,000
2,000
-
20,322|Incoming
£
5,000
2,000
-
15,000
2,000
30,000
54,000|Outgoing
£
25
4,000
1,322
15,000
2,000
-
22,347|Transfers
£
-
-
-
-
-
-
-|Balance c/f
£
4,975
-
-
15,000
2,000
30,000
51,975|
|---|---|---|---|---|---|
## **4 Restricted funds**
## **Fund name**
Kelly Family Charitable Trust
Charles & Elsie Sykes Trust
Charles Hayward Foundation Garfield Weston Foundation
29th May 1961 Charitable Trust
Postcode Lottery
## **Purpose of restriction**
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.
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.
Community trust programme towards facilities and sessions for children.
|**Tangible assets**
**Cost**
At 1 September 2023
Additions
At 31 August 2024
**Depreciation**
At 1 September 2023
Charge for year
At 31 August 2024
**Net book value**
At 31 August 2024
At 31 August 2023|£
1,771
-
1,771
1,771
-
1,771
-
-
Computer
equipment|£
12,385
-
12,385
12,385
-
12,385
-
-
Fixtures &
Fittings|£
9,182
-
9,182
9,182
-
9,182
-
-
Equipment|Total
£
23,338
-
23,338
23,338
-
23,338
-
-|
|---|---|---|---|---|
## **5 Tangible assets**
11
## New Hall Kidz Limited
## Notes to the accounts continued
## for the year ended 31 August 2024
|**6 Debtors and prepayments**
Prepayments
**7 Cash at bank and in hand**
Cash at bank
**8 Creditors and accruals**
Accruals|2024
£
583
583
2024
£
79,564
79,564
2024
£
630
630|2023
£
581
581
2023
£
60,915
60,915
2023
£
630
630|
|---|---|---|
## **9 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.
## **10 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 £30,145 (previous year: £29,593).
12
## 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 2024
|2024
2023
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
18,500
28,500
**Total income**
18,500
28,500
**Expenditure**
Salaries NICs and pensions
26,329
4,565
Freelance worker
3,166
504
Play equipment
541
3
Travel
22
19
Insurance
-
-
Independent examination
744
30
Other payments
-
66
Depreciation
-
405
Project costs
643
45
Bank charges
57
-
**Total expenditure**
31,502
5,637
**Net income / (expenditure)**
(13,002)
22,863
**Transfers between funds**
-
-
**Net movement in funds**
(13,002)
22,863
**Fund balances brought forward**
40,544
17,681
**Fund balances carried forward**
27,542
40,544|2024
Restricted
funds
£
54,000
54,000
19,529
1,636
4
18
735
84
-
-
308
33
22,347
31,653
-
31,653
20,322
51,975|2023
Restricted
funds
£
17,000
17,000
41,023
1,953
216
55
696
600
-
-
916
86
45,545
(28,545)
-
(28,545)
48,867
20,322|2024
Total
funds
£
72,500
72,500
45,858
4,802
545
40
735
828
-
-
951
90
53,849
18,651
-
18,651
60,866
79,517|2023
Total
funds
£
45,500
45,500
45,588
2,457
219
74
696
630
66
405
961
86
51,182
(5,682)
-
(5,682)
66,548
60,866|
|---|---|---|---|---|
13