2022-03-31-accounts

Charity registration number 1100045

Company registration number 04607292 (England and Wales)

KIDS FOR KIDS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

KIDS FOR KIDS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Mr F D N Campailla
	Mr P H Doyle	(Appointed 11 June 2021)
	Mr A King-Smith
	Mrs P M Parker OBE, Chairman
	Mrs E A Sutton
	Mr K M O Abulrahman	(Appointed 11 November
		2021)
Charity number	1100045
Company number	04607292
Independent examiner	Darren Harding ACA FCCA DChA
	Richard Place Dobson Services Limited
	1-7 Station Road
	Crawley
	West Sussex
	RH10 1HT

KIDS FOR KIDS

CONTENTS

	Page
Chairman's statement	1 - 4
Trustees report	5 - 6
Independent examiner's report	7
Statement of financial activities	8 - 9
Balance sheet	10
Notes to the financial statements	11 - 22

KIDS FOR KIDS

CHAIRMAN'S STATEMENT

FOR THE YEAR ENDED 31 MARCH 2022

Recognition at the highest level!

Many of you will have known that I had been honoured with an MBE (Member of Order of the British Empire) before I started Kids for Kids for voluntary work I had done before I was 50. Then I went to Darfur, and founded Kids for Kids in 2001. There is no more isolated or overlooked region of the world than Darfur. There is no outside investment in the region and therefore no one has a vested interest in Darfur. Those in authority – and with the power to do something about them – choose to do nothing. Journalists do not write about Darfur, unless they occasionally report violence. Tourists do not go there. There are no monuments, or historic sites to visit. There is only poverty and people, out of sight, struggling to survive. Lack of electricity and the lack of internet access, mean that people have no voice. Darfur is truly out of sight. It therefore never occurred to me that Kids for Kids, and my role in it, would receive any recognition at all, let alone one of the highest honours in the UK. Yet this year, her late Majesty Queen Elizabeth II awarded me a higher Honour, the OBE (Officer of the Order of the British Empire) for “ services to children in Darfur and the UK”. One of the last Certificates of its kind that Her Majesty personally signed. It means a huge amount to me personally that the children I feel so passionately about and who deserve justice, have at last been heard. They have the right, as do all our children, to the essentials of our modern day world – yet they lack even water. And this year they face starvation.

A year of contrasts

As I write, world leaders will be meeting in Egypt for the global climate conference at COP27. Will they realise that time is running out? Much has been written about the effect of global warming in Africa. It could not be more stark than in Darfur. When I was first there, lawyers in Khartoum told me that in 1956 Mallit, the second largest town in North Darfur, had fountains and was green and beautiful. Not when I saw it in 2001. The dam was a dust bowl, cracked and dry. But droughts were cyclical, every five to seven years and people had coping mechanisms. Now drought is almost annual. It takes two to three years to recover from a year of drought. Today traditional ways of withstanding months without rain do not exist. Yet there is hope if only the world leaders would listen and take action now – not just promise changes in years to come. Since 2007, Kids for Kids has been planting trees. With hard work, watering and caring for them for two years, they survive, even in years of drought. And the result? Animals and birds are returning to our community forests. Shade trees hold back the desert. Underplanting means that vegetables grow. The difference psychologically a canopy of green makes is incalculable. But we cannot do it alone. We must do more, but we need help. We need your help!

Our constitution sets out the aim of Kids for Kids to provide assistance to the children of Sudan, and especially in Darfur. This year the World Health Organisation warned early on that at least half the population of Sudan would face serious food shortages. They now project that 2023 will see half the population of Darfur in ‘food insecurity’. How can this be allowed? Darfur, isolated in the centre of Africa, far from the Sudanese capital Khartoum, always suffers the most. This month children across the whole Darfur region are hungry. It is the smallest who succumb first. I am devastated that reports from our villages say that children under five need emergency feeding. What about the children in villages we have not been able to adopt yet? We are doing our best. We have an appeal for The Greatest Need. This allows me to react quickly when I hear of problems.

As you know however, Kids for Kids’ strength is in providing projects that lift families out of abject poverty long term. Sustainability is a buzz word with charities these days. In Darfur, sadly, I have seen no evidence of the durability of projects. Too often training that is given, in good faith, is not followed up. People, who at best have a rudimentary education, cannot be expected to implement change in their traditional life styles, without more help than one training course. I learnt early on that unless we followed up the training that we give volunteers with field visits (which are costly) people failed to make real progress. An example: I noticed - from the monthly reports I get during the first two years of our adoption of a village - that more goats were dying than I would have expected in one village. I asked our Programme Manager, who is a vet, to go back to the village to see what was happening. He found that the paravets we had trained were prescribing the wrong drugs to the goats. They had misunderstood what they had been taught during their initial training. The follow up ensured healthy animals, paravets who were trusted and veterinary care at last in a village where there had been none. Follow up is essential.

How to make Kids for Kids sustainable?

This has been a worry of our Board of Trustees for some time now. Earlier this year we appointed our first full time employee to work alongside me with the aim to take over a great deal of my responsibilities outside Sudan. Sadly it did not work out as the person we appointed had to resign due to severe illness. So the search goes on and we are renewing our recruitment drive. I had hoped to be able to stand back by 2023 but that is now delayed, yet again. I am very grateful to Charlotte Allum who, despite two small children and other commitments, assists me part-time. She is an excellent strategist and continues to provide me with her invaluable support. I am immensely grateful. Thanks to our Trustee, Patrick Doyle, Kids for Kids now has one of the most effective presences on LinkedIn. Patrick arranged for Bilal Malik to create our online posts. This has not just expanded our reach but has also resulted in a number of volunteers offering their help, both here and in America. Once again, I am very much indebted to Patrick!

page 1

KIDS FOR KIDS

CHAIRMAN'S STATEMENT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

US Friends of Kids for Kids: I had been very concerned that Mary Jane Kupsky would step back from being our Honorary Volunteer Coordinator in the United States before we had found a replacement. She has been a tower of strength and source of many new supporters in America, especially by helping them to donate through Global Giving. I am delighted that Randi Goldstein has volunteered. I am hugely grateful to Mary Jane for all she has done for so many years, and now for her support of Randi. We have a great team! Americans have provided much valuable support ever since Cassidy and her mother Kathy got in touch with me all those years ago because Cassidy, aged 6, was “angry” at how children were being treated in Africa. Another positive is the offer by Lisa Chapman to create a Friends of Kids for Kids in Australia. This outreach is what we need if we are to increase our help to families, so essential as their needs soar in the appalling conditions in Darfur. I am looking forward with great anticipation to working with both Randi and Lisa.

Kids for Kids is one small charity started because of one small child, whose walk for water seemed then, and still is, inexcusable, because something can be done to help. Our help is needed even more now. Every one of us can – and must – make a difference if we are to save the Planet. The unusually hot and dry summer in leafy Surrey led to a hosepipe ban: a reminder that water - the key to life - may be in short supply across the world. In Darfur, there are not even standing pipes in villages, let alone running water. Is this to be our fate too? This is no longer a derisible question. Little wonder that people are leaving Darfur. They are desperate to send help to their families they have left behind. Their only income is from what they grow. When nothing grows, what else can they do but leave? With global warming, survival is becoming ever harder.

Is it possible to make a difference when conditions are so bad?

Kids for Kids is showing the way! Our funds are limited, and falling, but our reach has been out of all proportion compared with other organisations. For the past 21 years, our aim has been to improve the lives of children in Sudan long term. And that is what we have been doing. There are 110 villages in Darfur where we have provided our projects and, crucially, training. Without our midwives, countless mothers and babies would not have survived. Each month our paravets report healthy animals. Each September over 1,000 children start at our Kindergartens. Just some of the ways in which we have helped. But still children are dying. Today every bed in the hospital in El Fasher has two or more children in it, struggling to survive malaria. Many will not. They are too weak from months of inadequaste feeding. How appalling is that?

I am enormously grateful to those people who have recently become Children’s Champions. Their generosity over three years means we will be building two more kindergartens in villages where they have been running our projects well. We build the school, we equip it, and it has your choice of name, but they are owned by the village and run by a Parents Teachers Association – the same as we do in the UK! But there are differences too. In Abu Digeise village, where we built our very first Kindergarten, one of our first beneficiaries continues to give free goat’s milk to children in need in her village to help them go to school. She was the poorest of the poor and now that she has seen her own children grow up healthier, she is helping others too. She is proud to be able to help others as she was helped.

Political instability sets back the clock, but progress continues

We have taken the decision that - until there is stability in a new democratic political setup in Sudan - it would be foolhardy to visit Darfur ourselves. The region has experienced a resurgence of violence, often mis-reported as ‘tribal conflict’ and, although North Darfur appears more stable, with West and Central Darfur the most vulnerable, we are delaying any visits to Darfur until the situation is more certain. This means that we need to plan for Programme Meetings outside Sudan, unless it becomes possible to hold them in Khartoum. I am very grateful that our new Trustee Khalid Mekki is planning to visit our office in El Fasher soon, together with our Khartoum co-ordinator Hatim Abu Sineina, who has supported us for so many years in Sudan alongside Honorary Treasurer Omer Shumeina . They are mandated to check on the progress of our projects and to discuss future plans with the Kids for Kids Steering Committee, the community leaders who oversee all our projects, and with our Programme Manager Dr Salim Ahmed Salim and Project Officer Hasssan Mehisi. Salim and Hassan have been our mainstays in Darfur ever since we made the decision to work directly with the villagers themselves. Our aim is to empower the communities, especially the women, so that they can improve their own lives long term.

I continue to receive reports from the village leaders every month, and on management, activity and field visits every week. These provide us with invaluable information. Much makes me worry as I learn how soaring inflation, shortages of basic essentials, severe drought followed by floods, and now disease – Covid, malaria and Dengue fever – are affecting people. But there is also much to give me encouragement. Recent reports show successful goat rotations, our key project and instrumental in not only improving the health of children but also in providing an essential income to women, empowering them in a region that is still male dominated.

page 2

KIDS FOR KIDS

CHAIRMAN'S STATEMENT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

But the inability of the Trustees to go to Darfur does not prevent our continuing to help. Thanks to the hard work of our team in Darfur, not just our Programme Team, but also the community volunteers who serve so faithfully on the Kids for Kids Steering Committee in El Fasher, lead by Adam Sabil , our projects continue to help many more families each year. As here, we have annual accounts and I am pleased that officials from the Humanitarian Aid Commission (HAC) , the Government of Sudan’s department for monitoring both international and local aid agencies, check in person in our villages and reported their satisfaction that all we say we are doing is proven on the ground by the enthusiastic and grateful reports of the villagers themselves. Everything is documented in the Kids for Kids Project Implementation Manual and signed by the village leaders. I was told by the previou Commissioner of HAC during my last visit to Sudan that this is a unique document which he wished other organisations would copy, as it would ensure the sustainability of projects.

How do you choose whom to help, and whom to leave to struggle on their own?

The selection of villages is perhaps the hardest thing for me to do. I recently saw an interview with Sir Bob Geldof whose life was changed when he witnessed the famine in Ethiopia. He said he has never forgotten seeing a girl forced to choose which child to feed, and which to leave. I face similar choices each year. Currently we can only afford to adopt five of the smallest villages begging us to help them. The joy of the successful leaders is immense, but the disappointment of those we cannot support is something I find hard to deal with. So that they do not go away empty handed, we provide mosquito nets to each village that has applied for our help. This is a big expense each year but with malaria still the biggest killer in Africa we know that even this small support will save the lives of many children.

Key supporters without whom Kids for Kids would be unable to work

Volunteers are why Kids for Kids has been able to transform the lives of so many people. We need more volunteers here in the UK urgently. Covid has affected us all, and sadly we have lost a number of wonderful friends, either to the disease itself or because of how it has led to changed circumstances in their lives. I need your help please! Please will you volunteer to assist with our events – they are always hugely enjoyable and great value – or to help with our biannual mailings, or with administration? If you can invite friends to lunch, or just a coffee and talk about Kids for Kids, then you are already a wonderful Friend of Kids for Kids!

It is this incredible spirit that permeates our Kids for Kids’ supporters across the world. In Khartoum, Omer Shumeina and Hatim Abu Sineina continue to ensure our funds are safeguarded and every penny of the funds we send to Darfur - once I have checked each project and authorised the expenditure - are documented and accounted for. Behind the scenes Matt Deubert provides us with invaluable support keeping our IT going. Pete Barclay ensures our database continues to run efficiently and Claire Atkins has been working with Charlotte Allum to design a new website for Kids for Kids. Rewriting and checking everything for this vast job has been my responsibility and at times I admit I have regretted my determination to ensure everything is detailed - it is a huge undertaking and very time consuming, but we are doing all we can to launch the new site soon.

I am very grateful to our Board of Trustees who continue to support me and to ensure the smooth running of Kids for Kids. I have hugely appreciated the contributions made by Alan Jenkins over 11 invaluable years, who has sadly had to step down this year. But I am delighted that Khalid al Mekki , who has been a close friend and supporter in Sudan for our entire existence, is now a Trustee. We are looking forward to welcoming Lee Traxon and Alex Wilson in the new year. Lee will be bringing his financial and company management expertise to the Board and Alex is a lawyer so will assist in particular with our various legal deliberations. There are many complexities to running a charity. We have a Risk Matrix which we review at every Board meeting, helping us maintain a watchful eye on every aspect of the charity, and we do everything possible to ensure compliance with the latest legislation and regulations, including Safeguarding and GDPR. From the start, I have done all I can to ensure that not only are we up to date, but ahead in leading the way on best practice. To me, transparency is essential. We are the recipients of donations, often from people who themselves understand what it is to struggle. I take very seriously the responsibility of ensuring all funds are spent wisely, with as little wastage as is humanly possible. Administrative costs are essential, but I keep an eagle eye!

I am grateful to how my small team have helped me through these difficult months. Sarah Brownwood , my Personal Assistant for the last two years, has provided invaluable support. I very much appreciate all her hard work for the charity and for me personally until personal circumstances meant she had to move on. I have been fortunate that my son Alastair King-Smith , who is now British Ambassador to Albania, continues to give me as much support as his enormous commitments allow. I am fortunate that I can take my laptop and run Kids for Kids from just about anywhere in the world! It has been a privilege to visit Albania and I was delighted that a number of new Albanian friends joined us at this year’s Ambassadors’ Ball. It was the most successful ever. We are now recruiting for a part/full-time PA/Fundraiser, plus a full time UK Operations Manager, to underpin my work as CEO. If you know anyone keen to help us make even more of a difference in Darfur, please do let me know. These are exciting roles. We need individuals who are ambitious for themselves and for the charity. There is so much more Kids for Kids could do!

page 3

KIDS FOR KIDS

CHAIRMAN'S STATEMENT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

. Investment Policy

As notified in last year’s accounts we do now have outside financial advisors. To ensure our future security, it is essential that we have reserves so that we do not let down the poorest people in the world. To my mind it is out of the question to promise help and then to fail to deliver it, for whatever reason. We took the decision to invest part of our funds with Rathbones and Tilneys investment firms. In the context of the worldwide financial challenges, these funds have recently been struggling to keep pace with inflation, but I am relieved to see that the financial markets are now on the rise. The Board is confident that our funds are secure and we will be able to report increases in interest these fund produce in the future. To cover losses due to the world recession, I am grateful to Patrick Doyle for providing us with generous interest rates on a separate investment, which is 100% secure.

Because we rely on individuals donations and the vast majority are one-off donations from supporters, and because of the pressures on household expenditure for all of us now, our income has been steading decreasing, despite our efforts. This is why Regular Giving is more important than ever. Each monthly donation has an impact on my ability to plan projects. Those wonderful, far-sighted people who become Children’s Champions are more important than I can say in enabling Kids for Kids to continue to implement our life changing projects. We urgently need more regular support like this, from small to large. It has never been more important. If you have not yet committed to donating regularly to Kids for Kids, please do so. There could not be a more important time to help families. We too have challenges, but it is humbling to realise how insignificant these are compared to the daily struggle to survive in Darfur. Your help through Kids for Kids can save lives, transform the prospects for children and lift whole communities out of abject poverty.

Mrs P M Parker OBE - Trustee

Date: 14 December 2022

page 4

KIDS FOR KIDS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

Public benefit

All charities in England and Wales must have charitable aims that are based on providing public benefit and comply with section 4 of the Charities Act 2011. The trustees have regard to the Charity Commission's guidance on public benefit.

Achievements and performance

Financial review

Reserves policy

It is the policy of the charity to maintain sufficient reserves to ensure that the charity can sustain operations and fulfil commitments to projects and staff for the equivalent of a year. As insurance is not available for risks in Sudan, the trustees have allocated a further amount of reserves to cover such eventualities. The trustees have also made provision for high inflation in Sudan.

Structure, governance and management

The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr F D N Campailla Mr P H Doyle (Appointed 11 June 2021) Ms N Giske (Resigned 9 August 2021) Mr A D Jenkins (Resigned 5 June 2022) Mr A King-Smith Mrs P M Parker OBE, Chairman Mrs E A Sutton Mr K M O Abulrahman (Appointed 11 November 2021)

Trustees are recruited either as a result of personal recommendation and introduction or following advertisement of a vacancy. Potential trustees are asked to outline how they believe they can contribute to the charity's objectives and are interviewed by the Chairman and at least one other trustee. They are then invited to meet the other Trustees and to observe a Board meeting, prior to any appointment.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute a maximum of £10 in the event of a winding up.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Trustees have given consideration to the Charities SORP ('Statement of Recommended Practice') Committee's advice in its publication 'Implications of COVID-19 Control Measures and Charity Financial Reporting' and to the risks arising as a result of the coronavirus pandemic. The Charity is actively monitoring and managing the situation as it develops. We have adapted our operations and consider that the Charity has adequate reserves.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

page 5

KIDS FOR KIDS

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

The Trustees report was approved by the Board of Trustees.

Mrs P M Parker OBE, Chairman Trustee

Date: 14 December 2022

page 6

KIDS FOR KIDS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF KIDS FOR KIDS

I report to the trustees on my examination of the financial statements of Kids for Kids (the charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no 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 386 of the 2006 Act; or

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

• 3 the financial statements 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 financial statements 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 financial statements to be reached.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited 1-7 Station Road Crawley West Sussex RH10 1HT

Dated: 14 December 2022

page 7

KIDS FOR KIDS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Current financial year	Current financial year	Current financial year	Current financial year
Unrestricted Unrestricted Restricted funds funds funds general designated 2022 2022 2022 Notes £ £ £				Total	Total
	funds funds		funds
	general designated
	2022	2022	2022	2022	2021
	£	£	£	£	£
Income from:
Donations 3	360,732	-	58,954	419,686	477,598
Fundraising activities 4	34,096	-	-	34,096	24,460
Investments 5	4,306	-	-	4,306	7,224
Total income	399,134	-	58,954	458,088	509,282
Expenditure on:
Costs of generating voluntary income 6	80,728	-	-	80,728	42,491
Charitable activities
Project work in Sudan 7	100,145	33,159	58,954	192,258	466,054
Total charitable expenditure	100,145	33,159	58,954	192,258	466,054
Total expenditure	180,873	33,159	58,954	272,986	508,545
	218,261
Net incoming resources before transfers		(33,159)	-	185,102	737
Gross transfers between funds Net (expenditure)/income for the year/
	(268,982)	268,982	-	-	-
Net movement in funds	(50,721)	235,823	-	185,102	737
Fund balances at 1 April 2021	424,471	633,840	600	1,058,911	1,058,174
Fund balances at 31 March 2022	373,750	869,663	600	1,244,013	1,058,911

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

page 8

KIDS FOR KIDS

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Prior financial year	Prior financial year
			Unrestricted	Unrestricted	Restricted	Total
			funds	funds	funds
			general	designated
			2021	2021	2021	2021
		Notes	£	£	£	£
Income from:
Donations		3	328,791	-	148,807	477,598
Fundraising activities		4	24,460	-	-	24,460
Investments		5	7,224	-	-	7,224
Total income			360,475	-	148,807	509,282
Expenditure on:
Costs of generating voluntary income		6	42,491	-	-	42,491
Charitable activities
Project work in Sudan		7	184,373	109,098	172,583	466,054
Total charitable expenditure			184,373	109,098	172,583	466,054
Total expenditure			226,864	109,098	172,583	508,545
Net incoming resources before transfers			133,611	(109,098)	(23,776)	737
Gross transfers between funds			(44,372)	44,372	-	-
Net (expenditure)/income for the year/
Net movement in funds			89,239	(64,726)	(23,776)	737
Fund balances at 1 April 2020			335,232	698,566	24,376	1,058,174
Fund balances at 31 March 2021			424,471	633,840	600	1,058,911

page 9

KIDS FOR KIDS

BALANCE SHEET

AS AT 31 MARCH 2022

			2022			2021
		Notes	£	£		£	£
Fixed assets
Tangible assets		12		725			-
Current assets
Debtors		13	30,594			38,761
Cash at bank and in hand			1,337,193			1,234,354
			1,367,787			1,273,115
Creditors: amounts falling due within one
year		14	(124,499)			(214,204)
Net current assets				1,243,288			1,058,911
Total assets less current liabilities				1,244,013			1,058,911
Income funds
Restricted funds		15		600			600
Unrestricted funds
Designated funds		16	869,663			633,840
General unrestricted funds			373,750			424,471
				1,243,413			1,058,311
				1,244,013			1,058,911

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 14 December 2022

Mr F D N Campailla Trustee

Mrs P M Parker OBE, Chairman Trustee

Company registration number 04607292

page 10

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

Charity information

Kids for Kids is a private company limited by guarantee incorporated in England and Wales, company number 04607292, as well as a charity registered in England and Wales, charity number 1100045, and recognised in Sudan as a charitable foundation. The registered office is 1-7 Station Road, Crawley, West Sussex, RH10 1HT.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

The Charity maintains a general unrestricted fund that represents funds that are expendable at the discretion of the trustees in furtherance of the objects of the charity.

Designated funds are unrestricted funds held in the UK or in Sudan that have been earmarked for project expenditure in Sudan or to mitigate risks to the effective implementation of projects.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of these funds in accordance with the restrictions placed upon them.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.

Any other proposed transfer between funds would be considered on their particular circumstances.

1.4 Income

Donation income is recognised at the point the charity receives the income.

Fundraising income is recognised when the charity becomes legally entitled to the income and the event to which it relates has taken place.

Investment income is recognised as it is received.

page 11

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Costs of generating funds include office running costs, as well as administrative expenses and bookkeeping. They also include governance costs which are those costs associated with meeting the constitutional and statutory requirements of the charity.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries, as well as costs relating to the trustees' visits to monitor and evaluate the projects.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers 33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Items of less than £1,000 are not capitalised.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.9 Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.10 Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.

1.11 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

page 12

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

1 Accounting policies

(Continued)

1.12 Retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

1.13 Foreign exchange

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

1.14 Debtors

Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

1.15 Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably results in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

1.16 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Management has made assumptions and estimated depreciation rates in respect of showing a true and fair view of the assets at the balance sheet date.

3 Donations

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	general			general
	2022	2022	2022	2021	2021	2021
	£	£	£	£	£	£
Donations	328,176	58,954	387,130	287,536	148,807	436,343
Gift aid	32,556	-	32,556	41,255	-	41,255

page 13

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

• 4 Fundraising activities

Unrestricted Unrestricted funds funds general general 2022 2021 £ £	Unrestricted Unrestricted funds funds general general 2022 2021 £ £	Unrestricted Unrestricted funds funds general general 2022 2021 £ £
		funds
		general
	2022	2021
	£	£
Fundraising events and other activities	26,876	17,290
Social lotteries	7,220	7,170
Fundraising activities	34,096	24,460
Investments
Unrestricted Unrestricted funds funds general general 2022 2021 £ £
Interest receivable 4,306 7,224

5 Investments

• 6 Costs of generating voluntary income

Unrestricted Unrestricted funds funds general general 2022 2021 £ £ Fundraising and publicity	Unrestricted Unrestricted funds funds general general 2022 2021 £ £ Fundraising and publicity	Unrestricted Unrestricted funds funds general general 2022 2021 £ £ Fundraising and publicity
		funds
		general
	2022	2021
	£	£
Social lotteries monthly prizes	2,725	1,800
Insurance	758	659
Staff costs	23,654	23,219
Staging fundraising events	53,591	16,813
Fundraising and publicity	80,728	42,491
	80,728	42,491

page 14

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

7 Charitable activities

Project work in Sudan Project work in Sudan 2022 2021 £ £	Project work in Sudan Project work in Sudan 2022 2021 £ £	Project work in Sudan Project work in Sudan 2022 2021 £ £
	2022	2021
	£	£
Staff costs	70,963	71,256
Project work in Sudan	68,684	350,808
	139,647	422,064
Share of support costs (see note 8)	49,416	40,825
Share of governance costs (see note 8)	3,195	3,165
Analysis by fund
	192,258	466,054
Unrestricted funds - general	100,145	184,373
Unrestricted funds - designated	33,159	109,098
Restricted funds	58,954	172,583
	192,258	466,054

The actual spend in cash terms during the year was £287,138 with the figure in the note above being adjusted for the impact of accruals accounting. This spend during the year was further reduced due to the impact of the radical exchange rate drop whereby the value of the support offered this year in sterling is nearly seven times as great as it was the previous year.

• 8 Support costs

Support costs	Support costs	Support costs
Support costs Governance costs £ £			2022 Support costs Governance costs			2021
	£	£	£	£	£	£
Depreciation	204	-	204	-	-	-
General office expenses	23,496	-	23,496	16,288	-	16,288
Admin assistance	25,716	-	25,716	24,537	-	24,537
Independent Examiners fees	-	2,776	2,776	-	2,820	2,820
Trustee expenses	-	419	419	-	345	345
	49,416	3,195	52,611	40,825	3,165	43,990
Analysed between
Charitable activities	49,416	3,195	52,611	40,825	3,165	43,990

Governance costs includes payments to the independent examiner of £2,776 (2021- £2,820) for independent examination fees.

page 15

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

9	Net movement in funds	2022	2021
		£	£
	Net movement in funds is stated after charging/(crediting)
	Independent examination fees	2,776	2,820
	Depreciation of owned tangible fixed assets	204	-

10 Trustees

No trustee has been paid for services as a trustee, but the C.E.O. who is also a trustee has been paid for her services as C.E.O. totalling £94,617 (2021: £94,475). Further details regarding this are included in note 11.

The trustee's salary has been split between cost of charitable activities and generating funds in a 3:1 ratio.

Trustees' expenses

Expenses reimbursed to the CEO, who is also a trustee, totalled £19,921 (2021: £18,503) during the year.

Expenses charged to the charity by the trustees include costs relating to the trustees programme meetings to monitor and evaluate the projects, plus office expenses incurred by Mrs P. M. Parker OBE, who provides office space at her home as agreed by the Charity Commissioners in 2007 of £13,000. The cost has remained the same for 14 years at £13,000 (2021: £13,000). This has continued to save the charity from having to pay escalating commercial rates for office accommodation costs and services.

11 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
	2022	2021
	Number	Number
CEO	1	1
Employment costs	2022	2021
	£	£
Wages and salaries	80,673	81,599
Social security costs	9,913	9,828
Other pension costs	4,031	3,048
	94,617	94,475

page 16

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

11 Employees

(Continued)

The Trustees' resolution to pay Mrs P. M. Parker, the CEO, a salary (disclosed above and in note 10) was approved by the Charity Commission in 2007. The Trustees determined in October 2012 that replacing the current CEO with someone paid at full market rates would require the charity to pay a package of between £90,000 and £125,000 at that time, i.e. an average of £107,500 per year, plus an increase for inflation. The current CEO decided not to take the full rate of salary allocated by the Trustees for the CEO's pay, in effect equivalent to a donation to the charity of £50,000+ each year. She is also putting in working hours far beyond those expected of a normal salaried employee, without overtime payments, so the value to the charity of her contribution is significantly in excess of this amount. The Trustees set the CEO's level of salary annually to ensure this stays the same in real terms through an adjustment for inflation based on the government's official Consumer Price Index figures. The CEO has chosen not to take health insurance or other benefits from the charity. The Trustees have decided to pay the CEO a pension in accordance with government policy.

The Trustees wish to acknowledge the CEO's exceptional contribution to the charity. Her salary does not reflect the hours worked, both paid and voluntary, in her capacity as administrator, project designer, manager and the person principally responsible for raising awareness, global advocacy and fundraising worldwide.

Other than salary and related costs, other paid work during the year was carried out by a part-time bookkeeper and three part-time assistants. Fees are also paid for website maintenance and design, hosting and maintaining the database, and IT support.

Key management personnel

The charity has one member of key management personnel. The total employment costs of key management personnel were £94,617.

The number of employees whose annual remuneration was more than £60,000 is as follows:

2022 2021 Number Number £80,001 - £90,000 1 1 12 Tangible fixed assets Computers £ Cost At 1 April 2021 3,306 Additions 929 Disposals (2,114) At 31 March 2022 2,121 Depreciation and impairment At 1 April 2021 3,306 Depreciation charged in the year 204 Eliminated in respect of disposals (2,114) At 31 March 2022 1,396 Carrying amount At 31 March 2022 725	2022 2021 Number Number £80,001 - £90,000 1 1 12 Tangible fixed assets Computers £ Cost At 1 April 2021 3,306 Additions 929 Disposals (2,114) At 31 March 2022 2,121 Depreciation and impairment At 1 April 2021 3,306 Depreciation charged in the year 204 Eliminated in respect of disposals (2,114) At 31 March 2022 1,396 Carrying amount At 31 March 2022 725	2022 2021 Number Number £80,001 - £90,000 1 1 12 Tangible fixed assets Computers £ Cost At 1 April 2021 3,306 Additions 929 Disposals (2,114) At 31 March 2022 2,121 Depreciation and impairment At 1 April 2021 3,306 Depreciation charged in the year 204 Eliminated in respect of disposals (2,114) At 31 March 2022 1,396 Carrying amount At 31 March 2022 725
	1	1
12 Tangible fixed assets
Cost At 1 April 2021 Additions Disposals At 31 March 2022 Depreciation and impairment At 1 April 2021 Depreciation charged in the year Eliminated in respect of disposals At 31 March 2022 Carrying amount At 31 March 2022
	(2,114)
		2,121
		3,306 204
	(2,114)
		1,396
		725

page 17

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

13	Debtors
		2022		2021
	Amounts falling due within one year:	£		£
	Gift Aid Due	30,594		38,761
14	Creditors: amounts falling due within one year
		2022		2021
		£		£
	Other taxation and social security	1,852		(1,222)
	Other creditors and accrued expenses	122,647		215,426
		124,499		214,204

page 18

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

15 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Balance at 1 April 2021 Incoming resources Resources expended Balance at 31 March 2022 £ £ £ £ Animal Projects - 25,448 (25,448) - Water Projects - 27,533 (27,533) -	Movement in funds Balance at 1 April 2021 Incoming resources Resources expended Balance at 31 March 2022 £ £ £ £ Animal Projects - 25,448 (25,448) - Water Projects - 27,533 (27,533) -	Movement in funds Balance at 1 April 2021 Incoming resources Resources expended Balance at 31 March 2022 £ £ £ £ Animal Projects - 25,448 (25,448) - Water Projects - 27,533 (27,533) -	Movement in funds Balance at 1 April 2021 Incoming resources Resources expended Balance at 31 March 2022 £ £ £ £ Animal Projects - 25,448 (25,448) - Water Projects - 27,533 (27,533) -	Movement in funds Balance at 1 April 2021 Incoming resources Resources expended Balance at 31 March 2022 £ £ £ £ Animal Projects - 25,448 (25,448) - Water Projects - 27,533 (27,533) -
		Incoming resources Resources expended Balance at 31 March 2022
	£	£	£	£
		25,448 27,533
Animal Projects	-		(25,448)	-
Water Projects	-		(27,533)	-
Solar Lantern	600	-	-	600
Internally Displaced Persons	-	4,187 1,786 58,954	(4,187)	-
Tree Project	-		(1,786)	-
	600		(58,954)	600
		Incoming resources Resources expended Balance at 31 March 2021
	£	£	£	£
		44,870 35,315
Animal Projects	-		(44,870)	-
Water Projects	-		(35,315)	-
Solar Lantern	600	-	-	600
Internally Displaced Persons	10,000	4,693 (14,693) 6,000 (17,169) 10,055 (10,055) 1,000 (3,607) 46,875 (46,875) 148,808 (172,584)	(14,693)	-
Education fund, Kindergartens	11,169		(17,169)	-
Midwives	-		(10,055)	-
Tree Project	2,607		(3,607)	-
COVID-19 - Soap Appeal	-		(46,875)	-
	24,376			600

Animal Projects fund represents funds specifically donated for animal welfare, including the provision of paravets, veterinary drugs and animal husbandry training as well as goat and donkey loans and the provision of chickens for the frail and elderly and crossbred donkeys. The latter are used by the village midwives and first aid workers as they are faster and stronger, and to pull the water carts, general carts, donkey ambulances and school buses. The fund also includes the training of two paravets in each village we adopt plus the training of beneficiaries and the children who care for the goats after school, and a revolving veterinary drug fund in each village.

The Water Projects fund covers funds donated specifically for the purpose of providing water in, or close to, villages adopted by Kids For Kids. This fund includes handpumps donated by individuals and funds allocated to repairs of existing handpumps. Additional projects included in this fund are water tanks, water carts (pulled by the stronger crossbred donkeys) and jerry cans. The latter is now needed urgently by families who have virtually no income.

The Solar Lantern fund represents committed funds from individuals to be used to purchase Solar Lanterns for villages.

The Internally Displaced Persons fund is allocated to providing the basic essentials for families who have moved to Kids For Kids villages and settled permanently, with the permission of the villages leaders and community, to assist them to settle and improve their standard of living. Additional to the basic essentials we will also aim to provide all these families with goats and a donkey. This year we are funding two villages to which IDPs have moved. There was virtually no infrastructure or items provided for individual families. We are therefore increasing our projects to include kitchen utensils, more farming equipment and other essentials.

page 19

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

15 Restricted funds

(Continued)

The Education Fund, Kindergartens represents specific funds donated to enable us to build and equip kindergartens in remote villages. We are committed to building two more kindergartens in 2021/2022 with further instalments to be paid in the next 12 months. Some costs have increased because of lack of fuel and soaring inflation.

Midwives fund represents funds donated for the training and equipping of two village midwives and two first aid workers in each Kids for Kids village and in other villages, plus kit for the latter, and a revolving human drug scheme. There is no healthcare provision in villages. Maternal and infant mortality in remote villages in Darfur is amongst the highest in the world.

The Tree Project fund represents funds provided to plant tree seedlings of 14 different species of drought resistant trees in community forests (green belts) in a five year project plus the rehabilitation of two existing community forests and the planting of individual trees by our buildings in villages, plus fruit trees by individual houses (huts).

The COVID-19 Soap Appeal fund is allocated to the provision of 5 bars of soap to every family in the 5 new villages adopted by Kids for Kids in 2022. Despite a major appeal it was necessary to use our reserves to complete this project on time,

Children's Champions are supporters who have committed to funding specific projects for three years. The above figures include this support plus other individual one off donations.

16 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Balance at 1 April 2020 Resources expended £ £	Balance at 1 April 2020 Resources expended £ £	Balance at 1 April 2020 Resources expended £ £	Transfers Balance at 1 April 2021 Resources expended	Transfers Balance at 1 April 2021 Resources expended	Transfers Balance at 1 April 2021 Resources expended	Transfers Balance at 31 March 2022	Transfers Balance at 31 March 2022
	£ £		£	£	£	£	£
Project fund	598,566 (109,098)		44,372	533,840	(33,159)	268,982	769,663
Contingency and Insurance fund
	100,000	-	-	100,000	-	-	100,000
	698,566 (109,098)		44,372	633,840	(33,159)	268,982	869,663

The trustees have set aside a designated fund to take account of plans for project commitments (allocated or committed) - the 'Project Fund'. This also includes provision for emergencies, unplanned projects that may arise during the year ahead and inflation. The balance in the fund at the end of the year is their best estimate of the moral and legal commitments to such projects in the future.

The designated ‘Contingency Fund' has been set aside to cover the absence of insurance and moral responsibility for staff safety in Darfur; sustainability of operations and staffing.

This is in addition to the unrestricted reserves held to cover a year of potential costs and obligations to support sustainability of operations and staffing, as per the Trustee’s reserves policy.

page 20

KIDS FOR KIDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

17 Analysis of net assets between funds

Analysis of net assets between funds
	Unrestricted	Unrestricted Designated	Designated Restricted	Restricted Total
	funds	funds	funds
	2022	2022	2022	2022
	£	£	£	£
Fund balances at 31 March 2022 are represented by:
Tangible assets	725	-	-	725
Current assets/(liabilities)	373,025	869,663	600	1,243,288
	373,750	869,663	600	1,244,013
	Unrestricted	Unrestricted Designated	Designated Restricted	Restricted Total
	funds	funds	funds
	2021	2021	2021	2021
	£	£	£	£
Fund balances at 31 March 2020 are represented by:
Current assets/(liabilities)	335,969	698,566	24,376	1,058,911
	335,969	698,566	24,376	1,058,911

18 Related party transactions

There were no related party transactions during the year (2021 - none), other than those mentioned in notes 10 and 11.

19 Impact of Covid

The trustees consider that the financial effect of the Covid pandemic for the financial year to 31 March 2022 is reflected in the accounts. It is not currently possible to gauge the full impact the pandemic will have on the future financial results of the charity.

page 21

KIDS FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2022

20 Additional funds allocated for on project activity

Amounts allocated in 2021:

	2020/21
	£
Water project	22,015
Forest project	1,040
Animal husbandry	707
Animal welfare and vaccine	324
Local breeds donkeys for villages	3,166
Blanket transport	92
Office stationary and miscellanies	253
Office salaries	5,561
	33,158

All of the above amounts allocated in 2021-22 were subsequently completed in the current year.

The actual amount spent on projects in Sudan this financial year is as stated under charitable activities costs on the Statement of Financial Activities.

21 Additional funds committed to on project activity

Additional funds committed to on project activity
	2021
	£
Administration Darfur	168,040
Animal Project	67,601
Education	46,813
Emergency Aid	154,001
Farming Project	4,076
Forestry Project	3,642
Health	182,520
Training & Supervision	58,471
Water Project	84,500
	769,664

The above amounts are plans that have been committed for projects in Sudan, but had not yet been contracted or spent at the year end date.

22 Charitable company constitution

Kids For Kids is a company limited by guarantee. The maximum contribution, in the event of a winding up, is £10 per director/member.

page 22

KIDS FOR KIDS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

INCOME Donations Donations Gift Aid Fundraising activities Fundraising events and other activities Social lotteries Investments Interest receivable Total incoming resources EXPENDITURE Costs of generating voluntary income Social lotteries monthly prizes Insurance Staff costs Staging fundraising events	31.3.22 £ 387,130 32,556 419,686 26,876 7,220 34,096 4,306 458,088 2,725 758 23,654 53,591 80,728	31.3.21 £ 436,343 41,255
		477,598 17,290 7,170
		24,460 7,224
		509,282 1,800 659 23,219 16,813
		42,491

In person events were constrained by Covid during the year to 31 March 2021.

KIDS FOR KIDS

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

Charitable activities

Project work in Sudan	139,647	422,064
	139,647	422,064

The actual spend in cash terms during the year was £287,138 with the above figure being adjusted for the impact of accruals accounting. The spend during the year was further reduced due to the impact of the radical exchange rate drop whereby the value of the support offered this year in sterling is nearly seven times as great as it was the previous year.

Support costs

Depreciation	204	-
General office expenses	23,496	16,288
Admin assistance	25,716	24,537
	49,416	40,825
Governance costs
Independent examiners fees	2,776	2,820
Trustee expenses	419	345
	3,195	3,165
Total resources expended	272,986	508,545
Net (expenditure)/income	**185,102 **	737