Charity registration number 1108268 OUR KIDS EYES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
OUR KIDS EYES LEGAL AND ADMINISTRATIVE INFORMATION Trustees S Glover J Brooks M Housley J Healey E Glover Charity number 1108268 Principal address Jubilee Gardens Resource Centre Gardenfold Way Droylsden Manchester M43 7XU Independent exarninor Chadwicks Chartered Accountants Capital House 272 Manchester Road Droylsden Manchester M43 6PW Bankers HSBC Bank plc 219 Stamford Street Ashton-under-Lyne Lancashire OL6 7QH
OUR KIDS EYES CONTENTS Page Trustees, report statement of trustees, responsibilities Independent examinevs report Statement of financial activities Balance sheet Notes lo the financial statements 9-15
OUR KIDS EYES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The financial statements have been prepared in accordan with the acGountirng policies set out in note 1 to the financial statements and comply with the charity's trust deed, the Charities Act 2011 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)" {effeclive 1 January 20191. Objectlves and activltles To promote for the benefit of the inhabitants of Tameside and the surrounding area. the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth. infimity or financial hardship or social and economic circumstances or for the public at large in Ihe interests of social welfare and with the object of improving the condition of life of the said inhabilanls. to preserve and protect health of those caring for people with physical, mental or sensory impairment within the family or home by offering a respite service through the provision of community based activities for the entire family. To advance the education of the general public in all areas relating to children with disabilities. To develop the capacity and skills of the establishment who have contact with children with disabilities (school, youth organisalion and professionals) in such a way they are better able to identify and and help meet their needs. How our a¢tlvlties deliver public benefit Our charity continues to provide practical help, advice, support and a wide variety of activities to families who have children with special educational needsldisabilities (SEND). This year we have received over 35.000 enquiries from parent carers and professionals requesting help or support. We have continued to raise awareness of the issues and problems faced by our families. children & young people with SEND at every opportunity with the Local Authority, CCG'S and the Government through Local and National meetingslforums and consultations. We continue to make a positive differen to the lives of the families we provide a service to and we are passionate about continuing to empower and support our families. This is all evidenced by positive outcomes and in the feedback we receive. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
OUR KIDS EYES TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and performance 805 new families registered with the charity this year. There has been another massive increase in the number of families registering with our charity which means we will have to pursue more funding as the demand grows for our activities and events. We continue to heavily subsidise day trips and events for families and they are extremely popular, which is mainly due lo the fact that many families cannot afford family outings without our support. Families benefit greatly from all our short breaks and feedback is always extremely positive. "These inclusive lrips out give our children quality of life, the chance for social interaction if they want it & takes the stress of planning away from caregivers. We are so lucky to have OKE thinking of us & fighting our corner" ParenUC8rer "If it wasn't for the offers you provide, we would not be having any outings with the famiSy. Thank you so much" Parenucarer "These tickets enable us to go on trips we otherwise couldn't afford to do and are greatly appreciated. my kids had an amazing day at the farm. Thank you" Parenucarer 'For lols of families these days out are not possible because of the cost. Especially for bigger families. I think this is a great way to spend fundingl Giving these children and their families lifelong memories and eXperIenS1, Parenucarer This year families have been provided with opportunities to visit Blackpool Pleasure Beach, Cockfield Fami, Reddish Vale Farm, Chester Zoo as well as private screenings at Cineworld. Our charity has also continued to be the official distributor of the Max Card which has enabled families in Tarneside to acSS discounts on theme parks. farms, bowling, zoo's etc We've increased our support specifically for parents by providing parent support groups, a mum's lunch, mum's night, dads curry night, coffee mornings. We've increased the aTnount of parent carer workshops on specific issues that our parent carers have requested throughout the year. Workshops have been provided on Sleep, Understanding Autism, Understanding ADHD. Sensory Processing. Selective Mutism, Challenging Behaviour arld Mental Health. We've also been able to offer a variety of ways for parent carers to access workshops, including virtual, evenings and daytime sessions to fit around work and other commitments. Austerity has continued to hit our families hard which has seen an increase in attendance to all our events, this is due to our acliwlies and events being greally subsidised and therefore making them more affordable than mainstream universal activities. As a direct result of our charity raising awareness of the cost-of-living crisis on Granada Reports we were contacted by the Founders of the LHR Charitable Foundation. This charity has continued to provide invaluable financial support which has enabled us lo help some of the most vulnerable families in our area that are in crisis. The Local Authority has continued to support us and we are very grateful to them. They recognise and understand the benefit of supporting us, to support local families who have children with SEND. Our charity continues to work with the Local Authority, NHS and the voluntary sector to ensure that provision for our families continues to improve and evolve to meet their needs. We look forward to continuing to look at lots of cost effective ways to continue to deliver services. As a direct result of our co-production work with the NHSIICB, we were commissioned to provide specific support to families in Tameside and Glossop who have children awaiting health therapies or autism12dhd assessments via CAMHS. This funding enabled us to widen our offer to families and has been extended to March 2025.
OUR KIDS EYES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and performance {¢ontlnuedl In April 2023 we held another SEND Local Offer Day at the Village Hotel Ashton which was an amazing susS attended by parentslcarers and professionals. The above achievements have only been made possible due lo Ihe commitment of our wonderful volunteers. Our volunteers are made up of so many different people, some a trustees. parentslcarers, and some are daughters, sons, and friends of the above. The charity is extremely lucky to have these people and we would like to thank each and every one of them for all their hard work and tireless dedication to make a positive differen to the children and families we work with. Financlal review Our income from grants has decreased this year bul we have seen an increase in fundraising. Reserves policy The Trustees have considered and agreed that lo allow the Charity to be managed efficiently and lo provide a margin for uninterrupted seNices, a general reserve of £30,000 should be maintained. This equates to approximately six months of unrestricted funds expenditure. The level of the general reserve is reviewed by the Trustees on an annual basis. Principle funding sources In the last 12 months we have been supported by amazing fundraisers and generous donations and we would like to say a special thankyou to the following people, companies and organisalions for their invaluable support. Fundraisers and Donators.. Tanya Ladley- Tanya's Taggy's CAF SWP Clothing Charities Trust Retailer Donation Cenlrico Management LHR Charitable Foundation Just Giving Investment policy Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be spent in the short term so there are few funds for any longer term investment. Risk Management The management committee has conducted a rewew of the major risks to which the charity is exposed. Vvhere appropriate, systems or procedures have been established to mitigate the risks the charity faces. Procedures are in place to ensure compliance with health and safety of staff, volunteers, young people, other seNice users and visitors.
OUR KIDS EYES TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for the future We will continue to provide much needed support and services for Tameside and Glossop families and we will evolve around the needs of those families. We recognise that our future relies heavily on funding and we are very grateful for the many years of practical and financial support that Tameside Metropolitan Borough Council and the NHS ICB have given us. As we approach yet another year of austerity and cost of living crisis we will continue to look positively to the future and find creative ways of ensuring that our charity can continue to provide support & servi$ to children & families in the Tameside & Glossop area. Our dedicated volunteers have continued lo provide thousands of hours of their valuable time to enable us to continue to provide support & advice lo families, as well as planning, organising and delivering all our activities, clubs, events and trips throughout the year. Structure, governance and management The charity was established by a charitable trust deed on 23rd February 2005. The charity is active in Ihe Tameside area and reglstered with the charity commission. Membership of the charity is open to individuals over the age of 18 years who are interested in furthering the work of the charity and have paid the appropriate annual subscription. The members elect the Trustees from amongst themselves, being Chairman, Secretary, Treasurer, and beeen 2 and 6 members form an Executive Committee. The Executive Committee meet 2-5 times per year depending on the business to be considered. S Glover J Brooks M Housley J Healey E Glover The trustees serve 8 maximum period of one year and shall then be eligible for re-election or re-appointment. Organlsatlonal structure The management committee meet bi-annually and are responsible for the strategic direction and policy of the charity. A scheme of delegation is in place and day to day responsibility for the provision of services rests with the senior management team. Related Parties In so far as it is complimentary to the charitvs objectives, the charity is guided by both local and national policy. The trustees, report was approved by the Board of Trustees. J Healey Trustee Dated.. 13 January 2025
OUR KIDS EYES STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees are responsible for preparing the Trustees, Report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resour$ of the charity for that year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in th8 Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.. and prepare the financial statements on the going conrn basis unless il is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that 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 trllsl 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 irregu12rilies.
OUR KIDS EYES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OUR KIDS EYES I report to the trustees on my examination of the financial slalements of Our Kids Eyes {the charity) for the year ended 31 March 2024. Responsibilities and basls of report As the trustees of the charity you are responsible for the preparation of the financial slalements in accordance with the requirements of the Charities Act 2011 {Ihe 2011 Acll. I report in respect of my examination of the charity's financial slalements carried out under se¢lion 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llb) of the 2011 Act. Independent examinerts statement 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.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or the financial statements do not accord with those records., or the financial slalements do not comply with the applicable requirements cOnrning 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 cOnrnS 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 slalements to be reached. Tracey Co Chadwicks Chartered Accountants Capital House 272 Manchester Road Droylsden Manchester M43 6PW BSc(Honsl FCA Dated.. 14 January 2025
OUR KIDS EYES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restrictod fund$ funds 2024 2024 Total Unrestrlcted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities Other trading activities 39,464 33,916 389 39,464 33.916 389 30.071 64,550 1,089 30,071 144,550 1.089 80,000 Total income 73,769 73.769 95.710 80,000 175,710 Expendlture on: Charitsble activities Other expenditure 93,016 93,016 52.155 85.909 85,909 30,420 52,155 30,420 Total expenditure 93,016 52,155 145,171 85,909 30,420 116,329 Net incomel(expendlturel (19,2471 152,1551 171,4021 9,801 49,580 59,381 Transfers between funds (2,5751 2.575 Net movement in funds 121,8221 149.5801 (71,4021 9,801 49,580 59,381 Reconciliation of funds: Fund balances at 1 April 2023 134,080 49,580 183,660 124.279 124,279 Fund balances at 31 March 2024 112,258 112,258 134.080 49,580 183,660 Th8 statement of finanaal activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
OUR KIDS EYES BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 11 314 Current assets Debtors Cash at bank and in hand 12 324 113,194 314 185,432 113,518 185,746 Creditors: amounts falllng due within one year 13 11,2601 {2,400) Net current assets 112,258 183,346 Total assets less current liabilitles 112,258 183,660 Net assets excludlng pension liability 112.258 183,660 The funds of the charlty Restricted income funds Unrestricted funds 14 49,580 134,080 112,258 112,258 183,660 The financial statements were approved by the trustees on 13 January 2025 S Glover Trustee
OUR KIDS EYES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles Charity Informatlon Our Kids Eyes is an unincorporated charity governed by it's constitution adopted on 17 August 2004. 1.1 Accountlng convention The financial statements have been prepared in accordance with the charity's Igoverning documentl, the Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ire5and" I'FRS 102,1 and the Charities SORP "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 Repub5ic of Ireland IFRS 1021" leffeclive 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 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 8pproving 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 lo adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be reived. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on reIpt or otherwise if the charity has been notified of an impending distribution, the amouTIt is known, and reIpt is expected. If the amournt is not known, the legacy is treated as contingent asset.
OUR KIDS EYES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies {Continued} 1.5 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 qUired 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 lo a single activity are allocated directly to that activity. Shared costs which contribute lo 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 are allocated on the portion of the asset's use. All expenditure other than that capilalised has been reflected in the Statement of Financial Activites on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure includes those costs incurred by the charity in the delivery of its activities and those costs of an indirect nature neSSary to support them. Governance costs include those costs associated with meeting the conslilutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. 1.6 Tangible flxed assets Tangible fixed assets are initially measured at cost and Subsequently measured at cost or valuation, net of depreciation and any impairnient losses. Tangible fixed assets are slated at cost less depreciation. The cost of minor additions below £500 are not capitalised. Depreciation 18 provided al rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows.. Portacabin offi equipment & website Fixtures, fittings & equipment 20Q/o Straight line 25 /0 Straight line 20 /0 Straight line 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. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as reIV8b1e within one year are not amortised. 1.8 Taxation The charity is exempt from taxation on its charitable activities. 10-
OUR KIDS EYES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacies Unrestrlcted funds 2024 Unrestricted funds 2023 Donations and gifts 39.464 30,071 Income from charitable activitle$ Unrestrlcted Restricted funds fund$ 2024 2024 Total Unrestrlcted Restricted funds fund$ 2023 2023 Total 2024 2023 Navigator income Grant Income 80,000 80,000 64,550 33,916 33,916 64,550 33,916 33,916 64.550 80,000 144.550 Income from other trading actlvltles Unrestricted Unrestricted funds funds 2024 2023 Fundraising 389 1,089 11
OUR KIDS EYES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable activities 2024 2023 Dlre¢t costs Fundraising Support groups Sky high Family support and drop in Day trips Social and family events Jubilee gardens Parent and carer forum expenses Christmas party 216 347 9,662 33,204 24,190 6,585 756 1,515 9,103 24.806 15.484 6,531 75 6,742 7.995 9.613 83,817 73,007 Share of support and governance costs (see note 6) Support Governance 7,939 1,260 11,702 1.200 93,016 85,909 Analysls by fund Unrestricted funds 93,016 85,909 Support costs Support Governance costs costs 2024 2023 Depreciation Insurance Prinling,postage,slationery and advertising General expenses 314 767 6.601 257 314 767 6,601 257 1,120 682 7,289 2,611 Accountancy 1,260 1.260 1,200 7,939 1,260 9,199 12,902 Analysed beeen Charitable activities 7,939 1,260 9,199 12,902 Governance costs includes payments to the independent examiners of £1,260 (2023 £1,200) for audit fees. 12
OUR KIDS EYES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EAIDED 31 MARCH 2024 Net movernent in funds 2024 2023 The net movement in funds is stated after chargingllcredilingl.. Depreciation of owned tangible fixed assets 314 1,120 Trustees None of the trustees received any remuneration during the year, but 1 of them was reimbursed a total of £23 travelling expenses. (2023- 4 were reimbursed £1,204 for travel expenses). Employees There were 2 employees during the year. 10 Taxation As a charity, Our Kids Eyes is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 11 Tangible fixed assets Portacabln Office equlpmant & website Flxtures, fittings & equipment Total Cost At 1 April 2023 6,500 17,483 8,792 32.775 At 31 March 2024 6,500 17,483 8,792 32,775 Depre¢latlon and Impairment At 1 April 2023 Depreciation charged in the year 6,500 17,169 314 8,792 32,461 314 At 31 March 2024 6,500 17,483 8.792 32,775 Carrying amount At 31 March 2023 314 314 12 Dek)tors 2024 2023 Amounts falllng duo within one year.. Prepayments and accrued in¢ome 324 314 13-
OUR KIDS EYES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Credltors.. amounts falling due within ono year 2024 2023 Accruals and deferred income 1,260 2,400 14 Restricted funds The restricted funds of the charity comprise the unexpended balanS of donations and grants held on trust subject to specifi¢ conditions by donors as to how they may be used. At 1 Aprll 2023 Incomlng resources Resources expended Transfers At 31 March 2024 49,580 {52,1551 2.575 Previous year: At 1 Aprll 2022 Incoming resources Resources expended Transfers At 31 March 2023 80,000 (30,4201 49,580 15 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2023 Incoming resources Resources expended Transfers At 31 March 2024 General funds 134,080 73,769 (93,016) {2,575} 112,258 Previous year: At 1 Aprll 2022 Incoming resour¢es Resources expended Transfers At 31 March 2023 General funds 124,279 95,710 185,909) 134,080 14-
OUR KIDS EYES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Analysls of net assets between funds Unrestricted funds 2024 Restrl¢ted funds 2024 Total 2024 At 31 March 2024: Current assetsllliabililiesl 112,258 112,258 112,258 112,258 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 March 2023: Tangible 288els Current asselsl{liabilities) 314 133,766 314 183,346 49,580 134.080 49,580 183,660 17 Related party transactions E Healey, who is the mother of one of the Trustees, is in receipt of a salary from the charity for her seNices as Health Navigator. The salary received for the year under review was £25,175. Neither J Healey or E Healey are involved in the decision making prOsS regarding E Healey's employment. 15