Charity number: 1106740
IN TOUCH/ KIDS UNITED
Unaudited
Trustees' report and financial statements
for the year ended 31 December 2021
IN TOUCH/ KIDS UNITED
Contents
| Page | |
|---|---|
| Reference and administrative details of the charity, its Trustees and advisers | 1 |
| Trustees' report | 2 - 5 |
| Independent examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 13 |
IN TOUCH/ KIDS UNITED
Reference and administrative details of the charity, its Trustees and advisers for the year ended 31 December 2021
Trustees C Gluck T Kahan Y Barr Y Bard Charity registered number 1106740 Principal office 44 Chardmore Road London N16 6JH Independent Examiner Esther Royde 123 Clapton Common London E5 9AB Bankers Lloyds TSB 172-174 Clapton Common London E5 9AQ
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IN TOUCH/ KIDS UNITED
Trustees' report for the year ended 31 December 2021
The Trustees present their annual report together with the financial statements of the In Touch/Kids United for the 1 January 2021 to 31 December 2021.
The trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Objectives and activities
Policies and objectives
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Activities undertaken to achieve objectives
The charity's objects are to develop a supportive network between families of children and young people with disabilities and to reduce stigma surrounding a special needs child. It achieves this by providing a 24 hour helpline, regular respite breaks for parents/carers of special needs children, weekends for couples providing professional facilitation, regular support and activities for parents and carers focused on strengthening the family unit. Additionally there are programmes to support siblings of disabled children.
In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the charity commission relating to public benefit.
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IN TOUCH/ KIDS UNITED
Trustees' report (continued) for the year ended 31 December 2021
Achievements and performance
Review of activities
The charity continued to provide a range of services to support the families of children and young people with disabilities. There were activities for parents and carers under the ‘In Touch’ division and for siblings and the families under the ‘Kids United’ division.
This year, In Touch supported over 350 families with events and activities including; 2 family day trips (Paradise Wildlife Park and Legoland), a 4 day retreat for parents, workshops, networking sessions and the publication of our regular magazines.
During the 3rd Covid lockdown at the beginning of the year, we had to cancel a number of planned events and instead, sent out care packages to our members and conducted teleconferences to support users from a distance.
Kids United supported over 200 siblings of disabled children, all under age 25, and many with caring responsibilities for their disabled sibling. We provided a variety of programmes including empowering workshops, fun activities, and day trips. There was also the annual overnight retreat for those ages 13-16 years old. These programmes provide an excellent network of peer support and mentoring which enables them to communicate and validate any concerns. The activities are tailored to suit the needs of the participating young people according to their ages and stages. As well as supporting them in their caring roles, these programmes also empower them to deal with the social pressures, stigma and stress of having a disabled sibling.
Our financial strategy is to continue to broaden our working group, to look at securing funds through commissioning opportunities and apply to new funding sources. As forecasted in last year’s trustee report, the total income of 2021 was significantly lower than previous years . This is the after effect of having reduced activities and furloughed staff in 2020 as it takes time to catch up with donors and see results from grant applications. However, we have already seen an uptick in donations in 2022.
Financial review
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
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IN TOUCH/ KIDS UNITED
Trustees' report (continued) for the year ended 31 December 2021
Future developments
Our plans for 2022 are:
-
To secure core funding to enable regular programmes for parents and young carers.
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To offer more specialised activities to families.
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To carry out the annual strategic review of In Touch, with representation from the users.
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To secure additional funding enabling In Touch to expand its programmes.
The programmes and events In Touch/Kids United organise throughout the year is an innovative approach to supporting families caring for disabled people. There is no other such dedicated resource that we are aware of, and our activities have been welcomed by schools, welfare agencies and statutory authorities. Our longterm objective would be to replicate the model more widely.
We would like to thank our funders who have invested in us, and believe in our aims and aspirations.
Reserves policy
The reserves that we have set aside provide financial stability and the means for the development of our principal activity. We intend to maintain our reserves at a level which is at least equivalent to 6 months. We intend to use the reserves in the following manner in the coming year:
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a. For the January retreat
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b. For January Kids United event
In The case that reserves fall below three months we will freeze charitable activities until at least that level of reserves has been restored. The Board quarterly reviews the amount of reserves that are required to ensure that they are adequate to fulfil our continuing obligations.
Structure, governance and management
Constitution
In Touch/ Kids United is a registered charity, number 1106740, and is constituted under a Trust deed.
Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
Risk management
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
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IN TOUCH/ KIDS UNITED
Trustees' report (continued) for the year ended 31 December 2021
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Approved by order of the members of the board of Trustees and signed on their behalf by:
................................................ C Gluck (Chair of Trustees) Date: 27 October 2022
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IN TOUCH/ KIDS UNITED
Independent examiner's report for the year ended 31 December 2021
Independent examiner's report to the Trustees of In Touch/ Kids United ('the charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2021.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Signed: Dated: 27 October 2022 Esther Royde FCCA
123 Clapton Common, London E5 9AB
Page 6
IN TOUCH/ KIDS UNITED
Statement of financial activities for the year ended 31 December 2021
| Note Income from: Donations and legacies 3 Charitable activities 4 Total income Expenditure on: Raising funds 5 Charitable activities Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2021 £ 25,740 24,873 50,613 1,166 61,640 62,806 (12,193) 45,128 (12,193) 32,935 |
Restricted funds 2021 £ 21,500 - 21,500 - 21,500 21,500 - - - - |
Total funds 2021 £ 47,240 24,873 72,113 1,166 83,140 84,306 (12,193) 45,128 (12,193) 32,935 |
Total funds 2020 £ 75,377 22,703 |
|---|---|---|---|---|
| 98,080 | ||||
| 3,124 92,473 |
||||
| 95,597 | ||||
| 2,483 | ||||
| 42,645 2,483 |
||||
| 45,128 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 13 form part of these financial statements.
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IN TOUCH/ KIDS UNITED
Balance sheet as at 31 December 2021
| Note Current assets Cash at bank and in hand Creditors: amounts falling due within one year 9 Net current assets Total assets less current liabilities Total net assets Charity funds Restricted funds Unrestricted funds Total funds |
33,774 33,774 (840) |
2021 £ 32,934 32,934 32,934 - 32,934 32,934 |
45,968 45,968 (840) |
2020 £ 45,128 |
|---|---|---|---|---|
| 45,128 | ||||
| 45,128 | ||||
| - 45,128 |
||||
| 45,128 |
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
................................................ C Gluck (Chair of Trustees) Date: 27 October 2022
The notes on pages 9 to 13 form part of these financial statements.
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IN TOUCH/ KIDS UNITED
Notes to the financial statements for the year ended 31 December 2021
1. General information
In Touch/Kids United is a charity registered in the UK. Its activities are described in the trustees report.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
In Touch/ Kids United meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
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IN TOUCH/ KIDS UNITED
Notes to the financial statements for the year ended 31 December 2021
2. Accounting policies (continued)
2.4 Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.
2.5 Financial instruments
The charity only has financial assets and financial 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.6 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
3. Income from donations and legacies
| Donations Government funding Total 2020 |
Unrestricted funds 2021 £ 25,740 - 25,740 39,192 |
Restricted funds 2021 £ 21,500 - 21,500 36,185 |
Total funds 2021 £ 47,240 - 47,240 75,377 |
Total funds 2020 £ 73,210 2,167 |
|---|---|---|---|---|
| 75,377 | ||||
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IN TOUCH/ KIDS UNITED
Notes to the financial statements for the year ended 31 December 2021
4. Income from charitable activities
| Income from charitable activities Total 2020 |
Unrestricted funds 2021 £ 24,873 22,703 |
Total funds 2021 £ 24,873 22,703 |
Total funds 2020 £ 22,703 |
|---|---|---|---|
5. Expenditure on raising funds
Costs of raising voluntary income
| Costs of raising voluntary income Total 2020 |
Unrestricted funds 2021 £ 1,166 3,124 |
Total funds 2021 £ 1,166 3,124 |
Total funds 2020 £ 3,124 |
|---|---|---|---|
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IN TOUCH/ KIDS UNITED
Notes to the financial statements for the year ended 31 December 2021
6. Analysis of expenditure by activities
| Activities undertaken directly 2021 £ KIDS UNITED - Family/Sibling support 38,042 IN TOUCH - Carers support 11,584 IN TOUCH - Carers respite 32,027 IN TOUCH/KIDS UNITED magazine 1,487 83,140 Total 2020 92,473 7. Independent examiner's remuneration Fees payable to the charity's independent examiner for the independent examination of the charity's annual accounts |
Total funds 2021 £ 38,042 11,584 32,027 1,487 83,140 92,473 2021 £ 960 |
Total funds 2020 £ 24,127 8,629 58,698 1,019 |
|---|---|---|
| 92,473 | ||
| 2020 £ 740 |
8. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).
During the year ended 31 December 2021, no Trustee expenses have been incurred (2020 - £NIL).
9. Creditors: Amounts falling due within one year
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Other creditors | 840 | 840 |
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IN TOUCH/ KIDS UNITED
Notes to the financial statements for the year ended 31 December 2021
10. Summary of funds
| General funds Restricted funds |
Balance at 1 January 2021 £ 45,128 - 45,128 |
Income £ 50,612 21,500 72,112 |
Expenditure £ (62,806) (21,500) (84,306) |
Balance at 31 December 2021 £ 32,934 - |
|---|---|---|---|---|
| 32,934 |
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