COMPANY REGISTRATION NUMBER: 05302575
CHARITY REGISTRATION NUMBER: 110915B
Our Kids
Company Limited by Guarantee
Consolidated Financial Statements
31 December 2023
GAHARRIS&C
LIMITED
Chartered accountants & statutory auditor
Brulimar House
Jubilee Road
Middleton
Manchester
England
M24 2LX

Our Klds
Company Limited by Guarantee
Consolidated Financlal Statements
Year ended 31 December 2023
Page
Trustees, annual report (incorporating the directorfs report)
Independent auditorfs report to the members
Consolidated statement of financial activities (including income
and expenditure account)
Consolidated statement of financial position
10-15
16
17
Statement of financial position Our Kids non-consolidated
17(a)
Statement of cash flows
18
Notes to the consolidated financial statements
19-32
Notes to the non4onsolidated financial ststement
33-34

Our Kids
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 December 2023
The trustees, who are also the directors for the purposes of company law, present their report and the
Consolidated Financial Statements of the charity for the year ended 31 December 2023.
Reference and admlnlstratlve detalls
Reglstered charity name
Our Kids
Charfty reglstration numbor
1109158
Company reglstration number 05302575
Princlpal offlc8 and reglstered Brulimar House
office
Jubllee Road
Middleton
Manchester
M24 2LX
The trustee8
Mrs H Corn
Mrs H Steinberg
Audltor
G A Harris & Co Umited
Chartered accountants & statutory audltor
Brulimar House
Jubilee Road
Middleton
Manchester
England
M24 2LX
Banker8
National Westminster Bank PIC
PO Box 12263
1 Prlnces Street
London
EC2R 8PH

Our Kids
Company Limlted by Guarantse
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2023
Structure. governance and management
Our Klds is constituted by Memorandum & Articles of Association and is a comp8ny limited by
guarantee. It was incorporated on the 2nd December 2004, company number 5302575. It was
registered as a charity on 20th April 2005, charity number 1109158.
The day to day running of the charity is undertaken by Mr P Corn, husband of one of the trustees, Mrs
H Com. All major decisions are made collectively by the trustees and all trustees give their time freely.
The trustees are unpaid and details of any related paty transactlons are disclosed as 8pplicable in the
notes to the accounts. Any arrangements for setting the pay of the charity's employees are the sole
doing of the trustees.
There are no pollcles for the Inductlon or trdining of new trustees.
Rlsk revlew
The trustees have assessed the major risk to which the charity is exposed and are satisfied that
systems are in place to man8ge any such exposure.
The risk faced by the charity are pr5ncipalEy operational from making ineffective grant maklng. Such
risks are managed by the trustees researching potential beneficiaries b&for8 granting donatlons.
By reporting back to the other trustees and by reviewing such procedures regularfy, It Is hoped that
safeguards in place are strengthen to ensure public benefit os achieved from all grants made.
other risks are assoclated wlth the trading subsidiaries of the parent charlty. Such operational risks
include possible lose of market share and becoming unable to pay liabilities as they fall due.
The directors and management of the subsidiaries monitor cash flow effectively and report regularly to
ensure they malntain and hopefully strengthen their market posltlon so cash flow is not an issue.

Our Kids
Company Limitsd by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) {conllnued)
Year ended 31 December 2023
Objectives and activitie8
The objectives of the charfty are:
1) the relief of poverty and hardship and
2) the advancement of education and training for young people within the I￿1 community with
particular reference to social and cultural aspects of education.
Tha maln actlvltle8 of the charlty are:
1) the ownershlp of Arrow Mlll, Rochdale
2) Ownershlp of shares in subsidiary companies
3) Provision of counselling services to young people to ensure they are ready for work
4) Provision of training and work placements within the subsidiary trading company to ensure the
young people have the skills to become employees of the subsidiary company or transferrable to other
jobs.
5) Provision of grants to indivlduals who meet the charity's criteria to enhance thelr soclal and cultural
s￿.118.
6) Provision of donatlons to other charities who have the same objectives as Our Klds.

Our Kids
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (contlnued)
Year ended 31 December 2023
Objectlves and actlvltles (¢¢)nUnu•d)
Publ1¢ beneflt
The trustees confirm that they have referred to the guidan￿ contained in the Charity Commission's
general guidance on publlc benefit and in p8rticular to its supplementary public benefit guidance on
advancing education when reviewing the charity's Sims and objectives and in planning future activities
and setting grant making policies for the year.
Grant maklng polley
The charity has established its grant m8king policy to achleve its objects for the public benefit. The
charity utilises funds received from the the subsidiaries to pay out grants that are appropriate for the
charits'es objectives. The charlty is also engaged in actively helping young people to become
employable.
The applicAtion of the funds by way of grants is to either instltutions or individuals.
The trustees conslder they have met the public benefit test and outline these achlevements below.
The trustees measure the success of achleving the stated aims by the number and value of grants
paid out each year as w611 as how many successful work placements are achieved by individuals who
have received grant monies andlor training and education from the charlty. The grants paid out in the
year are detailed In the notes to these accounts and the trustees conslder that they have met thelr
aims successfully this year. Several individuals who were offered training and education during the
year have gone on to become employees of the subsidiaries after work placements funded by the
charity.
The trustees consider the short term aims to be similar to the longer term alms and asse8S the
achievement of the charity In the same w8y.
strateglc report
The followlng sections for achievements and perFomiance, financial review and plans for future
periods form the strategic report of the charity,

Our Kids
Company Llmited by Guarantee
Trustees. Annual Report (Incorporating the Dlrectorfs Report) (conllnued)
Year ended 31 December 2023
Achievements and performance
The charity received £16,620 (2022 £31,910) of donations in the year from third parties.
The parent charity also re￿ived gift aid payments from its 2 trading subsidiaries. Any pretax
surpluses generated in the individual subsidlary's year of trading are transferred as gift aid payments,
within 9 monlhs of the balance sheet date, to the parent charity. For the year ended 31 st December
2023. Easygift Trading Ltd made such payments totalling £327.527 (2022 £518,549) and Arrow Mill
Management Ltd £44,896 {2022 £49,936). This income Is not shown on the face of the consolidated
SOFA,per page 16.
Easyglft Tradlng Ltd
The figures for the wholly owned subsidiary, Easygift Trading Limited, have been consolidated within
the accounts of the charlty. The notes to the accounts disclose the split of balances be￿een the
charity and Easygift Trading as well as a summary of the results for the year.
Easygift Trading Ltd Is a UK based company, selllng fumiture, other household products and gifts
online. During the year, Easygift Trading Ltd successfully provided 6-12 month work experience,
tralnlng and employment to young adults, aged between 16 24 who were unemployed. These
activltles enabled many young people to become employable, some within the subsidiary and some by
other companies. These activities were made in line with the stated objectives of the charfty.
Arrow Mll Management Ltd
The trading results of the 2nd trading subsidiary, Arrow Mill Management Ltd, have also been
consolidated within the accounts of the charity. The notes to the accounts dlsclose the split of
balan￿S between the charity and Arrow Mill Management Ltd, as well as a summary of the results for
the year.
Arrow Mill Management Ltd is a UK based company that manages Arrow Mlll, the propety owned by
the charity. Easygift Trading Ltd occupy approximately 400/0 of the mill, the remainder being sublet to
third parties.
Our Klds Charlty
The charity paid out grants to other ch8ritable institutions and individuals totslllng £76,640 (2022
£52,520) in the year. A summary of the grants made during the year and are detalled In the accounts
and were made in line of the stated objectives of the charity for education81 and communal purposes.
Other costs for the charity durlng the year totalled £383,474 (2022 £370,779). The summary below
shows some of the Significant costs:
Rates £114,758 (2022 £113,635)
Heat & light £78.806 (2022 £72,190)
Repairs and maintenance £17,410 {2022 £51,447)
Professional fees £16,390 (2022 £11,150)
Mortgage interest £47,339 (2022 £42,607)
Hire purchase Interest £9,680 (2022 £8,874)
The hlre purchase interest relates to solar panels which were Installed on the roof of Arrow Mill during
the previous year. costing £150,000. Future heat and light costs are expected to be significantly lower
due to the installation of the panels.
There were no material fundraising costs incurred during the year.

Our Kids
Company Limited by Guarantee
Trustses, Annual Report (Incorporating the Directorfs Report) {￿l￿nued)
Year ended 31 December 2023
During the year, the trustees considered the fair value of the land and buildings of the charity and
believe no revaluation Is considered necessary at the balance sheet date.
The consolldated net income for the year has Increased considerably from £264,858 In 2022 to
£430,455. Thls Is mainly due to the improved results of Easygift Trading Limited.
Flnanclal revlew
Investment perfomiance
The trustees report that the 2 wholly owned subsidiaries have continued to have healthy sales and
profits during the year. Their success has enabled the charity to continue to support young people who
have soclal, emotional and educational difficultles prior to joining the education and tralning
programme. The trustees believe that the 2 subsldlaries will continue to grow in the future ensuring
charitsble actlvitles can continue for many years to come.
The charity has continued to invest in the tradlng subsidiary, Easygift Trading Llmited. The charity
purchased a further £85,000 of share8 in the year. The charity's total share value in Easyglft Trading
Ltd is now £1,185,001.
Reserves pollcy
The are no restricted funds in the charity. All funds held are unrestricted and have arisen from past
OPW8ting results from the charity and its subsidiaries.
The trustees are satisfied that the balance of the fund is an acceptable level of reserves given Ihe
nature of revenue ￿CeIpts against grants payable. The trustees intend to retain a level of reserves
that reflects the rlsk of the charity and its subsldl8rles.
In conslderlng the financial obllgatlons of the charity, the trust8e8 have resolved to maintain
minimum reserve, being enough to cover all Ilabllltles as they fall due.
The general fund reserves at the balance sheet date are £3,554,972 (2022 £3,122,680). The
revaluation reserve balance {relating to the MS11) is £1,110,634 (2022 £1,110,634).
Macro-Economlc Factors
Covid
Post Covid, Easygift Trading Ltd, used new shlpplng suppliers, h8ulage providers and courlers, which
were cheaper and rn0￿ reliable than those used prevlously. These cost savings are reflected in the
Improved financial performance of the subsidiary.

Our Kids
Company Llmlted by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) fconllnuedj
Year onded 31 December 2023
The results have Arrow Mill Management Ltd have also improved post COVID as the mill is now fully
let for most of the financial year.
Brexit
Easygift Trading has again overcome the logistical and legislative challenges it encountered in
previous years due to BrexiL Intemational trade continues to grow.
Stock Management
Previous supply chain problem have not been an issue in this financial year. A new dedicated account
manager at the online platfomis and sales promotions have ensured that stock lines offered have
been popular with consumers and profitable.
Risk: Inflation
The trading subsidiary, Easygift Trading Ltd, constantly monitors the cost of goods, listing fees,
shipping and transport costs. It takes into careful consideration the effects of price increases v
profitability and how much of the price increases of cost of goods can be passed on to customers.
They use bespoke software which enable the sales team to follow the sales trend of specific product
lines allowing the company to malntain this balance.
Plans for future perfods
The trustees plan to continue raising funds for projects in line wlth the Memorandum & Articles of
Association and pursue those objectives and projects with all the resources avallable to the charity.
Trustees. re8pon8lbllltles 8tat8ment
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the Consolidated Financial Statements In accordance with appllcable law and
United Klngdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practice).
Company law requires the charity trustee8 to prepare Consolidated Financial Statements for each
ye8r which give 8 true and fair view of the state of affairs of the charltable company and the Incoming
resources and application of resources. including the income and expenditure, for that period.
In preparing these Consolidated Financial Statements, the trustees are requlred to:
select suitsble accounting pollcles and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK knounting Stsndards have been followed, subject to any material
departures disclosed and explained in the Consolidated Financial Ststements;
prepare the Consolldated Financlal Statements on the going concern basis unless it is
inappropriate to presume that the charfty wlll contlnue In business.

Our Kids
Company Limitsd by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 December 2023
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and dlsclose with re8sonable accuracy at any time the flnancial
position of the charity and enable them to ensure that the Consolidated Financial Statements comply
with the Compsnies Act 2006. They are also responslble for safeguarding the assets of the charity and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Audltor
Each of the persons who is 8 trustee at the date of approval of this report confirms that:
so far as they are aware, there is no relevant audit information of whlch the charty's auditor is
unaware; and
they have tsken all steps that they ought to have taken as 8 trustee to make themselves aware of
any relevant audit information and to establlsh that the charity's auditor is aware of that
information.
The auditor is deemed to have been re-appolnted in accordance with section 487 of the Companies
Act 2006.

Our Kids
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2023
The twstees, annual report and the strategic report were approved on 13 October 2024 and signed on
behalf of the board of trustees by,.
Mrs H Corn
Trustee

Our Kids
Company Limited by Guarantee
Independent Auditorfs Report to tha Members of Our Kids
Year ended 31 December 2023
Oplnlon
We have audited the financial statements of Our Kids (the 'parent') and its subsidiaries (the 'group') for
the year ended 31st December 2023. These statements comprise the Consolidated Statement of
Financial Activities (including income and expenditure account). the Consolidated Statement of
Financial Position, the Consolidated Statement of Cash Flows, the Statement of Financial Position for
the parent and notes to the financial statements named above, including a summary of significant
accounting policies.
In our opinion, the financial statements above:
-give a true and falr view of the state of the group's and of the charitsble company's affairs as at 31st
December 2023 and of the group's incoming resources and application of resources (profiuloss) for
the year then ended.
-have been property p￿pared in accordance with United Klngdom Generally Accepted Accountlng
Practi￿,.
-have been prepared in accordance with the requirements of the Companies Act 20C6.
Basls for oplnlon
We conducted our audit in 8ccordance with International Standards on Auditlng (UK) (ISAS (UKI) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the consolidated financial statements sects'on of our ￿pOrt. We are
independent of the charity in accordance with the ethical requirements that are relevant to our audit of
the Consolidated Financial Stst8ments In the UK induding the FRC'S Ethical Standard, and we have
fulfilled our other ethical responsibilities In accordance with these requirements. We believe that the
audit evidence we have obtained is sufficient and appropriate to provlde a basis for our opinlon.
Conclu8lons relatlng to golng concern
In audltlng the Consolidated Financlal Statements, we have Concluded that the trustees, use of the
going concem basls of accounting in the preparation of the Consolidated Financlal Statements is
appropriate.
Based on the work we have performed, we have not identified any material uncertalnties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going cone2m for a period of at least twelve months from when the Consolidated
Financial Statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going Con￿rn are described
in the relevant sections of this report.
10-

Our Kids
Company Limited by Guarantse
Independent Auditor's Report to the Members of Our Klds (conllnued)
Year ended 31 December 2023
Other Inforniatlon
The other information comprlses the information included in the annual report, other than the
Consolidated Financial Statements and our auditor's report thereon. The trustees are responsible for
the other information. Our oplnion on the Consolidated Financial Statement8 does not cover the other
information and, except to the extent otherwise explicitly ststed in our report, we do not express any
form of assurance concluslon thereon.
In connection with our audit of the Consolidated Financial Statements, our r8sponsibllity is to read the
other infomiation and, in doing so, consider whether the other information is materially inconsistent
with the Consolidated Financial Statements or our knowledge obtained in the audit or otherwise
appears to be materially misstated, If we identify such material Inconsistencies or apparent material
misstatements, we are required to determine whether there Is a material misstatement in the
Consolidated Financlal Statements or 8 materlal misstatement of the other information. If, based on
the work we have performed, we conclude that there is a material mlsststement of this other
information, we are required to report that fact.
We have nothing to report in thls regard.
Oplnlons on other matter8 pre8crlbed by the Companles Act 2006
In my opinion, based on the work undertaken in the course of the audit..
the infomiation given in the trustees, report, which Indudes the dlrectors, report and the strategic
report, (prepared for the purpos88 of Company Law), for the year ended 31st December 2023, is
consistent with the financial ststements, and;
-the trustees report has been prepared In a¢cordanee wlth applicable legal requlrements.
Matter8 on whlch we aro requlred to report by exeeptlon
In the light of the knowledge and understanding of the charity and Its environment obtained in the
course of the audlt, we have not identified material mlsstatements In the trustee8' report.
We have nothing to report in respect of the following matters in relation to whlch the Companies Act
2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or retums adequate for our audSt have not
been received from br8nches not visited by us; or
the Consolidated Flnancial Statements are not in agreement with the accounting records and
returns., or
certain disclosures of trustees, remuneration specified bylaw are not made; or
we have not received all the infomation and explanations we require for our audit.

Our Kids
Company Limited by Guarantee
Independent Auditor's Report to the Members of Our Kids (eontlnued)
Year ended 31 December 2023
Responslbllltles of trustees
As explained more fully in the trustees, responsibilities ststement, the trustees (who are also the
directors for the purposes of company law) are responsible for the preparatlon of the Consolidated
Financial Statements and for being satisfied that they give a true and falr vlew, and for such internal
control as the trustees detemiine is necessary to enable the preparatlon of Consolidated Financial
Statements that are free from material misstatemen( whether due to fraud or error.
In preparing the Consolidated Flnanclal Statements, the trustees are responsible for assessing the
charity's ability to continue as a going concern, disclosing, as applicable, matters related to going
concem and using the going concern basis of accounting unless the trustees either intend to liquidate
the charity or to cease operatlons, or have no realistic alternative but to do so.
12-

Our Kids
Company Limited by Guarantee
Independent Auditor'8 Report to the Members of Our Kids (eonllnued)
Year ended 31 December 2023
Audltorfs responslbllltles for the audlt of the consolidated flnancial statements
Our objectives are to obtain reasonable assurance about whether the Consolidated Financlal
statements as a whole are free from materfal misststemen( whether due to fraud or error, and to
issue an auditorfs report that includes our oplnlon. Reasonable assurance Is a high level of assurance,
but is not a guarantee that an audlt conducted in accordance with ISAS (UK) will always detect a
material misstatement when it exists. Misstatements can arise trom fraud or error and are considered
material if, individually or in the aggregate, they could reasonably be expected to Influence the
economic decisions of users tsken on the basis of these Consolidated Financial Statements.
Irregularitie8, including fraud, are instsnces of non-compliance with laws and regulatlons. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of Irregularities, including fraud. The extent to whlch our procedures are capable of detecting
irregularities, including fraud is detailed below:
I looked at the charity's and subsidlarle8 policies and procedures relating to fraud and compliance with
laws and regulations. l also inquired with the trustees and directors about their own identification and
assessment of the risk of irregularities. Based on thls understanding, l identlfled and assessed the
rlsks of material misstatement in the consolidated financlal statements and designed and performed
audit procedures in response to those risks.
Key law8 and regulations whlch have a direct effect on the determination of material amounts and
disclosures in the consolidated financial ststements, the most significant being Companies Act 2006
and the Charities SORP (FRS 102). l also gained knowledge of the legal and regulatory frameworks
which do not have a dlrect effect on the consolldated financial ststements but non-compllance with
may have a fundamental effect on the companleslcharity's ability to operate.
18lso looked at the comparative figures contained In the consolidated flnancial statements and the
indlvidual subsidiary companles and parent charity to understand how the accounts were prepared by
the previous auditors.
Audlt response to rlsks Identlfl8d
Procedures were designed wlthin the audit programmes of the subsldiaries and charlty audit files to
identify any risks or non compliance by way of discussions wlth management, revlew of after date
trading activities or donatlons made and a review of trustees and directors, meetings where any such
instances of fraud and Irregularity may have been identified.
13-

Our Kids
Company Limlted by Guarantee
Independent Auditor's Report to the Members of Our Klds (condnued)
Year ended 31 December 2023
As part of an audit in accordance with ISAS (UK), we exerclse professional judgment and maintain
professional S￿ptI¢lSrn throughout the audiL We also:
Identify and assess the risks of material misstatement of the Consolidated Financial Statements,
whether due to fraud or error, design and perform audit procedures responsive to those risks,
and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The
risk of not detecting a material misstatement resulting from fraud is higher than for one resulting
from error, as fraud may involve Collusion, forgery, intentional omissions, mlsrepresentations, or
the override of internal control.
Obtain an understanding of internal control relevant to the audlt in order to design audit
procedures th8t a￿ appropriate In th8 circumstances, but not for the purpose of expressing an
opinlon on the effectlveness of the internal control.
Evaluate the approprlateness of accounting policles used and the reasonablene88 of accounting
estimates and related disclosures made by the trustees.
Conclude on the approprlateness of the trustees, use of the going concern basls of accountlng
and, based on the audlt evidence obtalned, whether a material uncertainty exists related to
events or conditions that may cast sIgnif￿nt doubt on the charlty's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in
our auditof s report to the related disclosu￿S in the Consolidated Financial Statements or, if such
disclosures are inadequate, to modify our opinlon, Our conclusions are based on the audit
evidence obtained up to the date of our auditor's report. However, future events or conditions
may cause the charity to cease to continue as a going concern.
Evaluate the overall presentatSon, structure and content of the Consolidated Financial
statements, including the disclosures. and whether the Consolidated Financial Statements
represent the underlying transactions and events in a manner that achieves fair presentation.
-14-

Our Kids
Company Limited by Guarantee
Independent Auditor's Report to the Members of Our Kids (¢onttnued)
Year ended 31 December 2023
We communicate with those charged with governance regarding, among other matters, the planned
scope and tlmlng of the audlt and signlficant audlt findings, including any significant deflciencies in
intemal control that we Identify durlng our audlt.
Use of our report
This report is made solely to the charity's member8, 88 8 body. in 8ccord8nce with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditorfs report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the charity and the charity's members as a body, for our audit work, for this report,
or for the oplnlons we have formed.
Gary Harris (Senior Statutory Auditor}
For and on behalf of
G A Harris & Co Limited
Chartered accountants & statutory auditor
Brulimar House
Jubilee Road
Middleton
Manchester
England
M24 2LX
13 October 2024
15-

Our Kids
Company Llmited by Guarantee
Consolidated Statement of Financial Activities (Includlng Income and
Expenditure Account)
Year ended 31 December 2023
2023
Unrestricted
funds Total funds Total funds
2022
Nots
Income and endowments
Donatlons and legacies
Other trading activities
Total Income
16,620
16,620
31,910
16,645,788 16,645,788 14,060,718
16,662,408 16,662,408 14,092,628
Expendlturo
Expenditure on raising funds,.
Costs of other trading actlvlties
Expenditure on charitable activities
Total expendlturo
7 15,807,896 16,807,896 13,428,084
424,057
424,057
399,706
16,231,953 16,231.953 13,827,770
Net Income and net movement In fund8
430,455
430,455
264,858
Reconclliatlon of funds
Totsl funds brought forward
Total fund8 carrfed fO￿ard
4,233,314
4,233,314
4,663,769
3,968,456
4,233.314
4,663,769
The statement of financlal activities includes all gains and losses recognlsed in the year.
All income and expenditure derive from continuing activities.
The notes on page8 1942 forni part of these Consolidated Flnanclal Ststements.
16-

Our Kids
Company Limited by Guarantee
Consolidated Statement of Financial Position
31 December 2023
2023
2022
Not•
Flxed assets
Intsngible assets
Tangible fixed assets
Investrnents
15
16
17
42,288
3,260,809
2,875
3,305.972
3,300,804
2,875
3,303,679
Current assets
Stocks
Debtors
Cash at bank and in hand
18 4,791,659
19 1,576.818
1,475,539
7,844,016
4,650,761
1,178,852
663,762
6,493,375
Credltors: amounts falllng due wlthln on• year
Net current as8et8
20 4,019,273
3,035,409
3,824,743 3,457,966
7.130,715
6,761,645
Total a880t8 less current Ilabllltl08
Credltor8: amounts falllng due after more than
one year
Net assets
21
2,466,946
4,663,769
2,528,331
4,233,314
Fund8 of the charlty
Unrestricted funds..
Rev81uation reserve
Other unrestrlcted Income fund8
Total unrestrlcted fund8
1,110,634
3,553,136
4,663,769
1,110,634
3,122,680
4,233,314
4,233,314
Total charlty funds
24
4,663,769
These Consolidated Financlal Statements were approved by the board of trustees and authorised for
issue on 13 October 2024, and are signed on behalf of the board by.,
Mrs H Corn
Trustee
The notes on pages 1942 forni part of these Consolldated Financlal Ststements.
17-

OUR KIDS CHARITY
Statsment of flnancial position (unconsolldated)
31 December 2023
2023
2022
Note
Flxed assets
Tangible assets
Investsnents
28 2,935,899
29 1,187,877
2,948,893
1,102.877
4.123,776
4,051,770
Current assets
Debtors
Cash at bank and in hand
30 530,178
70,890
560,226
24,203
601,068
584,429
Credltor8: amounts falllng due
wlthln one year
31 (216,319)
(179,124)
Net current assets
384,749
405,305
Total a88ets less current Ilabllltla8
4,508,525
4,457,075
Credltorn: amounts falllng duo
after mor8 than ono year
32
{1,129,915)
3,378,610
(1,319,404)
3,137,671
Net assets
Capltal and re8erve8
Revaluation reserve
Profft and loss account
1,110,634
2,267,976
1,110,634
2,027,037
Shareholder8 funds
3,378,610
3,137,671
The financial ststements have been delivered in accordance with the provisions applicable to companies subject
to the small companies, regime and In accordance with FRS 102 The Financial Reportlng Standard applicable
in the UK and Republic of Ireland,.
The notes on pages 33 to 34 forni part of these financial statements.
Pago 17{a)

OUR KIDS CHARITY
ststement of flnanclal posltlon (contlnued)
31 December 2023
These financial statements were approved by the tx)ard of directors and authorised for issue on 13 October
2024, and are signed on behalf of the board by..
Mrs H Corn
Director
Company reglstration number. 05302575
The notes on pages 33 to 34 form part of th•88 ftnanclal ststements.
Pag8 17(a)

Our Kids
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 December 2023
2023
2022
Ca8h flows from operating activities
Net income
430,46S
264.858
Adjustments for..
Depreciation of tangible fixed assets
Amortisation of intangible assets
Interest payable and similar charges
Accrued expenses
82,668
1,837
171.561
24.421
91,212
121,157
124,208
Changes in..
StcKks
Trade and other debtors
Trade and other creditors
Cash generated from operations
Interest paid
Net cash from operating 8Ctivltles
(140,898)
{397,966)
753,011
926,089
798,161
(81,138)
(979,182)
339,276
(171.561} (121,157)
753,528
218,119
Cash flow8 from Investlng actlvltl88
Purchase of tangible assets
Purchase of intangible assets
Net cash used In Investing activities
(42,673) (212,478)
(44,125)
(86,7981 (212,478)
Cash flow8 from flnanclng actlvitle8
Proceeds from borrowings
Payments of finance lease li8billtles
Net cash froml{used in) financlng activities
170,047
(25,000)
q45,047
(589.893)
127.083
(462,810)
Net Increa801(decrease) In cash and eash equlvalents
Cash and caBh equlvalents at beglnnlng of year
Cash and ca8h equlvalents at end of year
811,777
883,762
1,475,639
(457,169)
1,120,930
663,761
The notss on pages 1942 forni part of these Con801idated Flnancial Slatements.
18-

Our Kids
Company Limited by Guarantee
Notes to the Con8011datsd Financial Statements
Year ended 31 December 2023
General infomiatlon
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered office Is Brulimar House, Jubilee Road, Middleton, Manchester, M24 2LX.
Statement of compllance
These Consolidated Financi81 Ststements have been prepared in compliance with FRS 102, 'The
Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practlce applicable to charities preparing their accounts in accordance with the
Financial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companles Act 2006.
Aceountlng pollcle8
Consolldatlon
These financial statements consolidate the results of the charity, Our Kids and Its 2 1000/0 owned
subsidiaries, Easygift Trading Ltd and Arrow Mill Management Ltd.
Easygift Trading Ltd is a company reglstered In England & Wales, registered company number
7061441. The registered office is Arrow Mill, Queensway, Rochdale, Lancashlre, England OL11
2YW. Tha year end of Easygift Trading Lts is 31 st December 2023.
Arrow Mill Management Ltd, Is also reglstered In England & Wales, registered number 9773133.
The registered office of the company is as above. The year end of Arrow Mlll Management Ltd
Is 31st December 2023.
The eharity has not produ¢ed an individual SOFA as per exemption s408 Companies Act 2006.
Bas18 of preparatlon
The financial ststements have been prepared on the historical cost basis, as modified by the
revaluation of investments which are included at market value.
The accounts are prepared in sterling which is the functional currency of the entity.
The accounts present consolidated information about the charfty (Our Kids) and its
subsidiary undertakings (Easygift Trading Ltd and Arrow Mill Management Ltd).
Golng concern
The trustees have given due consideration for the future of the charity and its ability to meet its
objectives. They have concluded that there are no material uncertainties about the charity's
ablllty to continue. They believe the charity has adequate resources to continue in operational
existence for the foreseeable future. The charity therefore continues to adopt the going concem
basis in preparing Its financial statements.
19-

Our Kids
Company Limited by Guarantee
Notes to the Consolidated Financial Statements (¢ofttlnuodJ
Year ended 31 December 2023
Accounting policies (¢ontlnu•dJ
Judgements and key sources of estlmatlon uncertalnty
The preparatlon of the financi81 ststements requires management and the trustees to make
judgements, estimates and assumptions that affect the amounts reported. These estimates and
judgements are continually reviewed and are based on historical experience and other factors
that are consldered to be relevant. Actual results may differ from these estimates.
The estlmates and underlying assumpllons are reviewed on an ongolng basis. Revisions to
accounting estlmates are recognised in the perlod in which the estimate is revised, If the revision
affects only that perlod, or in the period of the revlslon and future periods if the revlslon affects
both current and future periods.
Slgnlflcant Judgements
The judgements made by management and trustees that have a significant effect on the
amounts recognised In the financial statements are described below.
Sources of estlmatlon uncertalnty
Land and buildings 8re ststed at the falr value based on the. trustees valuation. No recent
independent professional valuation ha8 been done. The last professional valuatlon of Arrow Mill
was 2017. The rise in interest rates and Inflatlon has caused significant dlsruption and
uncertainty In the UK property market which has Inevitably increased the degree of Judgement
involved in the property valuation at 31 st December 2023. The historic81 cost of the bulldlng was
£2.1m and Is currently valued in tha accounts at £3.2m, the difference belng shown In the
revaluation reserde.
Closing stock of the trading subsidiary was valued at £4.8m at 31st December 2023. This was
after a provislon of £260k for slow moving and obsolete stock which represents less than 50h of
total stock. The directors and management of the trading subsidiary belief this to be reasonable
but the actual provision18 uncertain, largely due to seasonal and fashionable sales trends.
Forelgn currencles
Forelgn currency transactions sre Initially recorded In the functional currency, by applying the
spot exchange rate as at the date of the transaction. Monetary aspets 8nd liabilities denominated
in foreign currencies are translated at the exchange rate ruling 'at the reporting date, wlth any
gains or losses being taken to the statement of financial activitie$,
-20-

Our Kids
Company Limited by Guarantee
Note8 to the Con801idated Financial Statsments (continued)
Year ended 31 December 2023
Accounting policies fcontlnued)
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earn￿rked by the trustees for particular future project or
commitrnent.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of bNo sub-classes: restricted income funds or
endowment funds.
Incomlng re8ource8
All Incoming resources are included in the statement of financial activities when entitlement has
passed to the charlty; It Is probable that the economlc beneflts assoclated wlth the trans8Ction
will flow to the charity and the amount can be rellably measured. The followlng specific policies
are applied to partlcular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt Is probable and its amount can be measured reliably.
legacy Income Is recognised when receipt is probable and 8ntitlement18 establlshed.
income from donated goods is measured at the falr value of the goods unless this Is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised In the
accounts when recelved If the value can be reliably measured. No amounts are Included for
the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the dellvery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requlrement for It to be spent on a particular purpose and retumed if unspent, in whlch case
It may be regarded as restricted,
21

Our Kids
Company Llmltsd by Guarantee
Notes to the Con8olldated Financial Statsments {contlnuedJ
Year ended 31 December 2023
Accountlng pollcles (contlnuedj
Resources expended
Expenditure is recognised on an accruals basls as a liabllity is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classlfled under headings of the statement of
financlal activities to which it relates:
expendlture on raising funds Includes the costs of all fundraising activities, events,
non-charltable tradlng activities, and the sale of donated goods.
expendlture on charitable activities Includes all costs incurred by a ch8rity in und6rtaking
activities that further Its charitable aims for the benefit of its benefici8ries, including those
support costs and costs relating to the govem8nce of the charity apportioned to charit8ble
activities,
other expendlture Includes all expenditure that Is neither related to ralslng funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflectlng the use of the resour¢e. Dlrect costs
attributable to a single activity are allocated directly to that actlvlty. Shared costs are apportloned
be￿een the activities they contribute to on a reasonable, justifiable and conslstent basls.
Intanglble a88ets
Intsnglble assets are initially recorded at cost. and are subsequently stated at cost less any
accumulated amortlsatlon and impairment losses. Any intangible assets carried at revalued
amounts, are recorded at the falr v81ue at the date of revaluation, as detemiined by reference to
an active market, less any subsequent accumulated amortisation and subsequent accumulated
impalrment losses.
Intanglble assets acquired as part of a buslness comblnatlon are only recognlsed separately from
goodwlll when they arlse from contr8Ctual or other legal dghts, are separable, the expected future
economlc benefits are probable and the cost or value can be measured rellably.
Amortl8atlon
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value,
over the useful life of that 8sset as follows-
Website
4% stralght line
If there is an Indlcatlon that there has been a significant change in amortisaiion rate, useful life or
residual value of an Intangible asset, the amortisation is revised prospectively to reflect the new
estimates.
Tanglble assets
Tangible assets are initialty recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carrled at revalue
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
22

Our Kids
Company Limitsd by Guarantee
Notes to the Consolidatsd Financial Statsments (contlnued)
Year ended 31 December 2023
Accounting policie8 (continued)
Tangible assets (contlnuedj
An increase in the carrying amount of an asset as a result of a revaluatlon, is recognised in other
recognlsed gains and losses, unless it reverses a charge for impalrment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognlsed gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the ststement of financial activities.
Depreclatlon
Depreciats'on Is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Freehold Propety
improvements
Plant & ma¢hlnery
In the subsldiaries only
15% reducing balance
150/0 stralght line
250/¢ reduclng balance
50h straight line
Motor vehicles
Solar panels
No deprectation Is charged on Arrow Mill. as the bulldlng18 Stated at the tru8tee$ v81u811on. (See Investment
property note below.)
Investments
Unllsted equity investments are InFtlally recorded at cost, and subsequently measured at fair
value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised In
ncome or expenditure.
Investment property
Investment property is initially recorded at cost, whlch includes purchase price and any directly
attributable expendlture.
Investment property is revalued to its falr value at each reporting date and any changes in fair
value are recognised in income or expenditure.
If a rellable measure of fair value is no Jonger available for an Item of Investment property, it shall
be transferred to tangible assets and treated as such until it is expected that fair value will be
reliably measurable on an on-going basis.
Impalrnient of flxed a8Bet8
A review for indicators of imp81rment is carried out at each reporting date, with the recoverable
amount being estimated where such Indicators exist. Imiere the carrying value exceeds the
recoverable amount, the asset is impalred accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
-23-

Our Kids
Company Limited by Guarantee
Notes to the Consolidated Financial Statsments (contlnuedj
Year ended 31 December 2023
Accounting policies (eontlnuod)
Impalmient of flxed assetg (conllnuedj
For the purposes of impainnent testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is rnade of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash4Jenerating unit is the smallest
identifiable group of assets that Includes the asset and generates cash inflows that largely
independent of the cash Inflows from other assets or groups of assets.
For impalrment testing of goodwill, the goodwill acquired In a buslness combination 18. from the
acquisition date, allocated to each of the cash4Jenerating units that are expected to benefit from
the synergies of the comblnation, irrespective of whether other assets or liabilities of the ch8rity
8re 8ssign8d to those units.
Stocks
Stocks are measur8d at the lower of cost and estimated selling price less costs to completè 8nd
sell. Cost includes all costs of purchas8, costs of conversion and other costs incurred in bringing
the stock to Its present Ioc8tlon and condition.
Flnanclal Instruments
A financlal asset or a flnanclal Ilability is recognised only when the charity becomes a party to the
contractual provlsions of the Instrument.
Baslc flnanclal Instruments are Initlally recognised at the amount recelvable or payable Including
any related tr8ns8Ctlon costs.
Current assets and current Ilabllltles are subsequently measured at the ¢ash or other
consideration expected to be pald or received and not dlscounted.
Debt Instruments are subsequenuy measured at amortised cost.
lthere Investments In shares are publScty traded or thelr fair value can othemlse be measured
reliably. the investment is subsequently measured at falr value with changes In fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of Interest
that Is not a market rate, In whlch case the asset is measured at the present value of the future
payments dlscounted at a market rate of Interest for a similar debt Instrument.
other financial instruments are subsequently measured at fair value, with any changes
recognlsed in the statement of financlal actlvltles, with the exception of hedging Instruments In 8
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impaimient loss is recognised under the appropriate heading in the statement of financial
activities in which the initial g8in was recognised.
24

Our Kids
Company Limitsd by Guarantee
Notes to the Consolidated Financial Ststements (contlnued)
Year anded 31 December 2023
Accountlng pollcles {contlnued)
Flnanclal Instruments (¢ondnu8d)
For all equity instruments regardless of significance, and other financi81 8ssets that are
individually significant, these are assessed individually for impalrment. Other financial assets are
either assessed individually or grouped on the basis of similar credlt r5sk characteristics.
Any reversals of impairment are recognised Immediately, to the extent that the r8vensal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the Impairment not previously been recognised,
Deflned contrlbutlon plan8
Contributions to defined contributlon plans are recognlsed as an expense In the period in which
the related service is provlded. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction In future payments or a cash refund.
hen contributions are not expected to be settled wholly within 12 months of the end of the
reportlng date in which the employees render the related service, the liability Is measured on a
discounted present value basis. The unwlnding of the discount is recognised as an expense in
the period In which it arises.
Llmlted by guarantee
The charity is a prfvate company limlted by guarantee, registered In England and Wales and a
reglstered charity In England and Wales. The address of the registered office is 2nd Floor,
Parkgates, Bury New Road, Prestwlch, Manchester M25 OTL. In the event of the charity belng
wound up, members are required to contrlbute an amount not exceeding £10.
Donatlons and legaclo8
Unrestricted Total Fund8 Unrestricted Totsl Funds
Funds
2023
Funds
2022
Donatlon8
Donatlons
16,620
16,620
31,910
31,910
Donatrons recelvable are wholly attrlbutable to the charity.
Other tradlng actlvltle8
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Arrow Mill Management Ltd
Easygift Trading Ltd
638,541
638,541
647,721
647,721
16,007,247 16,007.247 13,412,997 13,412,997
16,645,788 16,645,788 14,060,718 14,060,718
25

Our Kids
Company Limitsd by Guarantse
Notes to the Consolidated Financlal Statements (eontinued)
Year ended 31 December 2023
Costs of other tradlng activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Easyglft Trading Ltd
Arrow Mlll Management Ltd
15,167,786 15,167,766 12,802,388 12,802,388
640,130
640,130
625,676
625,676
15,807,896 15,807,896 13,428,064 13,428,064
Expendlture on eharltable actlvltl88 by fund type
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2023
Funds
2022
Charity costs
Support costs
383,474
40,583
424,057
383,474
40,583
424,057
370,779
28,927
370,779
28,927
399,706
399,706
Expèndlturo on charltabl8 actlvltles by actlvlty type
Activitles
undertaken Grant funding
directly of activitles
Support Total fund8
Costs
2023
Totsl fund
2022
Charity costs
Govemance costs
307,014
76,460
383,474
40,583
424.057
370,779
28,927
399,706
40,583
40,583
307,014
78,460
-26-

Our Kids
Company Limitsd by Guarantee
Notes to tho Consolidated Financial Statements (continued)
Year ended 31 December 2023
10. Analysls of grants
2023
2022
Grants to Institutlons
Asser Bishvil Foundation
BCGCT Halberstadt
British Friends of RC
Ohr Chodosh Tshva
Tree Life Club
Bels Tefila
Bels Chaya Rochel
Amud Hatzdokoh Trust
Diamond Care
Ezra Care
Sharehomes
Yeshivas Lev Smlch
Kolyom Trust
Ahavas Chesed Trust
Other grants under £1,000 per Institution
Bels Chaya
Jrrc
Yeshiva Gedola
Zichron Meir
1,080
2,500
9.770
2,280
3,000
13,860
5.030
4.000
4,000
4,000
4,000
3,760
3,000
2,390
2,288
2,200
2,000
2,000
1,600
1,480
9,276
7.710
300
1.700
530
11,240
2,000
3,800
6.000
5,000
70,770
51,024
Grant8 to Indlvlduals
Relief of povety & educational grants
Total gr8nts
5,690
76,460
1,496
52,520
11. Net Income
Net income is stated after chargingl(crediting):
2023
2022
Amortisatlon of intanglble assets
Depwlatlon of tanglble fixed assets
1,837
82,668
91,212
12. Audltor8 remuneratlon
2023
2022
Fees payable for tha audit of the consolidated financial statements
9.000
9,000
Fees payable to the auditor of the subsidiaries
11,500
11,500
-27-

Our Kids
Company Llmited by Guarantee
Note8 to the Consolldated Financlal Statements (¢ontlnuedJ
Year anded 31 December 2023
13. Staff costs
The totsl staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salarl8S
Soclal security costs
Employer contributions to pension plans
1,232,820
69,021
18,513
1,318,154
1.202,723
66,989
18,066
1,287,778
The average head count of employees during the year was 46 {2022.' 54). The averag8 number
of full-tlme equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Number of dlstrlbution staff - E8sygift Tradlng Ltd
Number of admlnlstrative staff - Arrow Mill Management Ltd
36
10
10
46
54
No employee recelved employee benefits of more than £80,000 during the year (2022: Nil).
14. Trustee remuneratlon and.expen808
No remuneratlon or other benefits from employment with the charlty or a related entity were
received or expen88s reimbursed by the trustees.
15. Intanglble a88et$
Wobslte
Cost
Addition$
44.125
44,125
At 31 December 2023
Amortlsatlon
Charge for the year
At 310ecemb8r 2023
1,837
1,837
Carrylng amount
At 31 December 2023
42,288
At 31 December 2022
28

Our Klds
Company Limitsd by Guarantee
Notes to the Consolidated Financial Statements (conllnuadj
Year ended 31 December 2023
16. Tanglble flxed assets
Land and Plant and Fixtures and
buildlngs machinery
fittings
Motor
vehides
So18r
Panels
Total
Cost
At 1 Jan 2023
Additions
2,855,689
293,186
702,322
42,673
744,995
31,541
150,000 4,032,738
42,673
150,000 4,075AI1
At 31 Dec 2023
Depreclatlon
At 1 Jan 2023
Charge for thg
year
At 31 Dec 2023
Carrylng amount
At 31 Dec 2023
At 31 Dec 2022
2,855,689
293,186
31,541
80,324
244,933
372,944
26,233
7,500
731,934
4,769
85,093
16,560
261,493
52,507
425,451
1,332
7,500
15,000
82,668
814,602
27,565
2,770.596
2,775,365
31,693
48,253
319,544
329,378
3,976
5,308
135,000 3,260,809
142,500 3,300.804
The freehold propety, Arrow Mill, was extemally revalued on 9th August 2017. The valuatlon
was carried out by JJL Sunieyors, on behalf of Santander PIC (the mortgage provlder of the
charity). Per the trustees this represents a fair value of the freehold propety.
The net book value of fixed assets Include £376,495 (2022 £359,409) attributable to the
subsidiarles, the remaining value is attributsble to the charity.
17. Inve8tments
Inve8tment
propertles
C08t or valuatlon
At 1 January 2023 and 31 December 2023
Impalmient
At l January 2023 and 31 December 2023
Carrylng amount
At 31 December 2023
At 31 December 2022
2,875
2,875
2,875
All Investments shown above are held at valuatlon.
18. Stock8
2023
2022
Raw materSals and consumables
4,791,659
4,650,761
All stocks are attrlbutable to the subsidiaries of the charlty.
29

Our Kids
Company Limited by Guarantse
Notes to the Consolldatsd Financial Statements (continued)
Year ended 31 December 2023
19. Debtors
2023
2022
Trade debto
Prepayments and accrued income
other debtors
991,685
160,907
424,226
1,576,818
661,689
209,023
308,140
1.178,852
Debtors include £1,269,178 (2022 £870,711) attributable to the subsldiaries of the parent charity.
The remaining amount 18 8ttributable to the charity.
20. Credltor8: amounts falllng due wlthln one year
2023
2022
Bank loans and overdrafts
Trade creditors
AccNals and deferred income
Social securlty and other taxes
Obligations under finance leases and hlre purchase contracts
Other creditors
1,522,101
1,421,857
271,682
750,729
25,000
27,904
4,019,273
1,235,841
867,487
247,261
573,167
25,000
86,653
3,035,409
Creditors falling due within one year include £3,880,454 (2022 £2,885,785> attributsble to the
subsidiaries of the charity, the balance belng due by the charlty,
21. Credltors: amounts falllng due aft•r more than one year
2023
2022
Bank loans and overdrafts
Obligations under finance leases and hire purchase contracts
Other creditors
603,089
77,083
1,786,774
2,466,946
719,302
102,083
1,706,946
2,528,331
Creditors falllng due after more than one year include £1,279,532 {2022 £1,119,427) attributable
to the subsidiaries of the charlty. The remainlng amount is due by the charity.
Bank loans and overdrafts a￿ secured against the property of the charity as well as a cross
guarantee from the subsidiarles.
30

Our Kids
Company Limitsd by Guarantee
Notes to the Consolldatsd Financial Statements (¢ontlnuedJ
Year ended 31 Dacember 2023
22. Finance leases and hire purchase contracts
The total future minimum lease payments under finan￿ leases and hire purchase contracts are
as follows".
2023
2022
Not later than 1 year
Later than 1 year and not later than 5 years
25,000
77.083
102,083
25,000
102,083
127,083
23. Penslon8 and othar post retlremant beneflts
Defined contrlbutlon plan8
The amount recognised in Income or expenditur8 as an expense In relation to defined
¢ontribution plans was £16,513 {2022'. £18,066).
24. Analy818 of charltable fund8
Unre8trfcted fund8
At
31 December
2023
At
1 January 2023
Income Expenditu
General funds
Revaluation ￿serve
3,122,680
1,110,634
4,233,314
18,862,408 (16,231,953) 3,553,136
1,110,634
16,662.408 (18,231,953) 4,663.769
At
1 Janusry 20
22
At
31 December
2022
Income Expenditure
2,857,822 14,092,628 (13,827,770) 3.122,680
1,110.634
1,110,634
3,968,456 14.092,628 (13,827,770) 4,233,314
General funds
Revaluation reserve
31

Our Kids
Company Limited by Guarantse
Notes to the Consolidated Financial Ststements (con&'nued)
Year ended 31 December 2023
25. Analy818 of net awts between funds
Unrestricted Total Funds
Funds
2023
Intsngible assets
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
42,288
42,288
3.260,809
3,260.809
2,875
2.875
7,844,016
7,844,016
(4,019,273) (4,019,273)
(2,466,946) (2,466,946)
4,663,769
4,663,769
Unrestricted Total Funds
Funds
2022
Intsngible assets
Tangible fixed assets
Investments
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net a88ets
3,300,804
3,300,804
2,875
2,875
6,493,375
6,493,37S
{3,035,409) (3,035,409)
(2,528,331) {2,528,331)
4,233,314
4,233,314
26. Analy818 of changes In net debt
At
At
1 Jan 2023 Cash flows 31 Dec 2023
663,762
811,777
1,476.539
(1,260,841) {286,260) (1,547,101)
(821,385)
141,213
1680,172)
{1,418,464)
666,730
(751,734)
Cash at bank and in hand
Debt due withln one year
Debt due after one year
27. Related partles
Mr S Rose. is a director and shareholder of Easygift Trading Llmited and another company
Easygift Logistlcs Ltd. During the year, Easygrft Trading Ltd paid £722,330 (2022 £491,645) to
Easygift Logistics Ltd for the provislon of key management personnel and staff. Thls was paid
within a serVi￿S agreement betsveen the two companies.
Included within creditors greater than one year is an amount of £1,184,923 (2022 £1,019,818)
owlng trom Easygift Trading Ltd to Easygift Logistics Ltd.
Net assets of the 8ub81dlarl68
At the balan￿ sheet date, the assets and liabilities of the subsldiaries were as follovts:
Easygift Trading Ltd Assets £7,721,735 (2022 £6,384,192). and liabillties £5,234,861 (2022
£4.175,844).
Arrow Mill Management Ltd - Assets £118,447 (2022 £136,249) and liabilities £127,663 (2022
£141,454).
32-

OUR KIDS CHARITY
Notes to the unconsolldated financlal statemènts
Year ended 31 December 2023
28.
Tangible assets
Freehold
Fixtures,
equipment Solar Panels
propety
Plant and
machinery
fittings and
Total
Cost
At 1 Jan 2023 & 31 Dec 2023
2,762,267
104,587
40,310
150,000 3,057,164
Depreclatlon
At 1 January 2023
Charge for the year
At 31 Decembèr 2023
73,178
4,711
35,093
783
108,271
12,994
7,500
77,889
35,876
7,500
121,265
Carrylng amount
At 31 December 2023
2,762,287
26,698
4,434
142,500 2,935,899
At 31 De￿mber 2022
2,762.267
31,409
5,217
150,000 2,948,893
29.
Investments
Shares in
Other
group Investments
undertakings
Total
C08t
At 1 January 2023
Additions
1,100,002
85,000
2,875 1,102,877
85,000
At 31 December 2023
1,185,002
2,875 1,187,877
Impalmient
At 1 January 2023 and 31 Docomber 2023
Carrylng amount
At 31 December 2023
1,185,002
2,875 1,187,877
At 310ecember 2022
1,100,002
2,875 1,102,877
Page 33

OUR KIDS CHARITY
Notes to the unconsolldated flnanclal Statements (continued)
Year ended 31 December 2023
30. Debtor¥
Amounts Owed by group undertaklngs
Prepayments and accrued income
Other debtors
2023
2022
222,538
248,538
3,548
308,140
307,640
530, 178
31. Credltor8: amounts falllng du8 wfthln on• yéar
560,226
Bank loans and overdrafts
Accruals and deferred income
Obligations under finan￿ leases
Other credltors
2023
2022
106,080
37,239
25,000
48,000
216,319
98,000
20,124
25,000
36,000
179,124
32.
Credltor8.' amounts falllng due after more than ona year
Bank loans and overdrafts
Obligations under finance leases
Other creditors
2023
2022
571,435
77,083
481,397
1,129,915
684,144
102,083
533,177
1,319,404
33.
Related party tran8actlon8
Easygift Tradlng Ltd and Arrow Mill Management are 1000/0 Owned subsidiaries of Our Kids.
During the year, Our Kids recelved rents totalling £250,000 (2022 £235,000) from Arrow Mlll Management Ltd
for use of Arrow Mill.
The charlty also received gift aid payments from Easygift Trading of £327,530 (2022 £518,549) and Arrow Mill
Management Ltd of £44,896 (2022 £49,936
At the balance sheet date Our Kids was owed £222,538 (2022 £248,537 by Easyglft Tradlng Ltd.
None of the above transactlonslbalances are included in the consolidated financial statements.
Page 34