COMPANY REGISTRATION NUMBER: 06302675
CHARITY REGISTRATION NUMBER: 1109168
Our Kids
Company Limited by Guarantee
Consolidated Financial Statements
31 Dacember 2024
Rl
Chartered accountants & statutory auditor
Brulimar House
Jubilee Road,
Middleton,
Manchester
England
M24 2LX

Our Kids
Company Llmlted by Guarantao
Consolldated Flnanclal Stslomonts
Year ended 31 December 2024
Page
Trustees, annual report (incorporating the directovs report)
Independent auditorfs report to the members
Consolidated statement of financial activities (including income
and experKliture account)
ststement of financial position
14
9-13
14
15
Non consolidated statement of financial postion Our Kids
ststement of cash flows
15(8)
16
Notes to the ¢onsolidated financial statements
17-29
Notes to the non-conolidated flnancial statements
30-32

Our Kids
Company Llmltsd by Guarantee
Trustees, Annual Report (Incorporating the Directofs Report>
Yoar •ndod 31 December 2024
The twstees, 8fe 8180 the dirÉctors for th& purpos&q of eomp8ny law, prtsent thÈir report the
Consolidated FinanGlal Statements of the charfty for the year ended 31 December 2024.
Refer•nce and admlnlstratlve detall8
Reglstered charity name
Our Kids
Charity reg1strttl¢n number
1109158
Company regffjtration numbor 05302575
Principal offica and register•d Brulimar House
office
Jubike Road
Middleton
M8nGhester
M24 2LX
The tru•tees
m￿ H Corn
Mrs H Sta'nberg
Audttor
GA HARRIS & CO LIM￿ED
Chartered accountants & statutory auditcrf
Brullmar HDU8e
Jubllee Road.
MKldleton,
Manchester
England
M24 2LX
Bank•r3
National Wesknln8ler Bank PIC
PO Box 12263
1 Prfnces street
London
EC2R 8PH

Our Kids
ompany Limited by Guarant•e
Trustees, Annual Report (Incorporating the Dlrectorfs Report) {conUnu•
Year ended 31 December 2024
Stjucturn. gov•tnance and management
Our Kids is constituted by Memcrandum & Articles of A8scciation and is a company limited by
guarantee. 11 was Incorporate<l crts 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 tharity is undertaken by Mr P Com. husband of one of the trustee& Mrs
H Com. Al maJLY declslons are made collectively by the tNstees and 811 trustees give their Itme freely.
The trustees are unpaid and detsils of any (Elated paty trans8Gtions are di5dosed as applicable in the
notes to the accounts. Any arrangernents for setting the pay ol the charity's employees are the sole
doing of the trustees.
There are no policles for the irKIuGtion or training ot new trustees,
Rlsk revlew
The truste8s have assessed the majoT risk to %%thlch the charity is exposed and ar8 $8ti8fied that
syslems are in place to manage any such exposure,
Th8 risk faceA by thè charity are prlnclpamy operational from maklng ineffective grdnt making. Such
rlsks are man4¢d by the tNstees researchlng potential beneficiaries before granting don8tir)ns.
By re￿￿tr"n9 back to the other tru$te8s and ty revtewln9 such procedures regul8rfy, it is hoped that
safeguards in pla￿ a￿ Strengthen to ensure public benefit OG achlewad from all grants made.
Othér rrsks are associated with the trading sub&dl&rle$ of the parent eharity. Such operallon81 rlsks
include possib￿ lose of Ma￿et share and beccvnmg unable to pay liabllittes as they tsll (Jue.
The directors 8n(J tnanag8ment of the subsidianes monitor cash ficw effectively and report regularly io
ensure they malntain and hopefully strengthen their market position so cash tlow is not an Issue.

Our Klds
Company Llmltsd by Guarantsa
Tru¥tee8' Annual Report (Incorporating the Dlroctorf8 Report> (conlinuedj
Year endèd 31 D0￿mber 2024
Ol4ectlves and activitses
The objectlves of the charlty ar•:
1) the relkf of poverty and hardshlp and
2) the a(fvancement of ed￿￿tion and training for young peopte WIt￿.n the local community
particular reference to sodal and cultural aspecls of education.
The maln actlvttles of the charlty orn:
1} the ownershlp of Aryuw Mill. Rochdalo
2) Ownership of shares In subsidiary companies
31 Provision of counselling seNlces to young people to ensure they are ready fcr wc¢k
4) Provl¥ion of tralninu and wurk pla*ments wilhln the subsidtary tradlng company to ensure t
young people have the Skills lo become empl￿eS of th6 *ubsidiary company or transferr4bl6 to other
jobs.
S) Provision of grant5 to individuals who meet the d)arltV$ criteria to enhance thelf social and cultural
skills.
6) Provlsion of donations to other tharitie8 who have Ihe same objectives 88 Our Kids.

Our Klds
Company Limited by Guaranlee
Trustse8' Annual Report (Incorporatlng the Director's Report> (¢onth¥¢dJ
Yaar ended 31 December 2024
Objeetives and 8etivitlès (conllnued)
Publlc b8n•fit
The trustees confirm that they.have ￿ferred to the guidance cont2ined in the Charity Commission's
general guidance on public beneftt and in particular to its supplementary public benefit guidance on
advancing educaticn when reviwing the charity's aims and objectlves and In plsnnlng fijlure aclivilies
and setting grant maklng pollci88 for the year,
Grant making pollcy
The charty has establlshed its grant making policy to achieve its objects for the public benefit. The
charity utilise8 funds recetved from the the subsidlarfes to pay oul grants thst are 8ppropri8te for the
charitles objectlves. Tha charity is also 8ngaged in actively helplng young people to become
empbyable.
The appllcallon of the funds by way of grants is to either institutions or Indtviduals.
The trustees consider they have met the public benefit test and outline these achievements below.
Th8 twstees measure the success of achieving the stat8d aims by the number 8nd value of grants
paid out each year as well as how many sucGesstul work placements are achleved by Individuals who
have rec8iV8d grant monies andlor tranlng 2nd education from the charity. The grants paid out in the
year are detalled in the notes to these acGounts and the trustees consldÉr that they havé rn8t their
airns SUC￿$$fUllY thls year. Several individuals who were offered training and educatlon during the
year have g¢Me on trj become ernplcyees of the subsidiaries after work placernents fvnded by the
The trustee8 ccnsi(ier the short tenn alms to be slmllar to the longer temi alms and assess thè
achievement of the chaiity in the same way.
Strateglc rnport
The following sactions for achievements and Ferfonnanc8, financtal review and plans for fijture perfods
form the strategic report of the tharity.

Our Kids
Company Limited by Guarantse
Trustees. Annual Report (Incorporatlng the Dlrectof8 Rfrport) (￿thiu¢d)
Year ended 31 December 2024
hl•vgm•nts and perforn?anc•
The charlty recelved £19,401 (2023 £16,620) of éonationE In the year from third partles.
The parent charity 8180 received gift aid payments from Its 2 trading 3ub8idiaries. Any pretax surpluses
generated In indlvldual subsidiary's year Of trading are transferred as ghl akl payments, wlthin 9
months of EhB batance sheet date. to the parent Gharlty. For the year end￿1 31st December 2024,
Easygift Trading Ltd made p￿Ch payments totèlllng £496,642 (2023 £347.527) and Arrow
Management Ltd £48,30212023 £44,896). This income Is not shown on the face of the consolldated
SOFA,per page 16.
EaÈygift Trading Ltd
The figures for the wholty owned 8ubsidiary, Easygift Trading Limited. have been ct)nsclldakd wtthln
the accounts of the Ch￿lty. The notes to the accounts dÉ8Glose the splil of balanceE belween ihe
harlty and Eassgift Trading as well as a surnmary of the resulls the ￿r.
Easygift Trading Ltd is a UK based corr¥)8ny, selling furnitura, other h￿sehold products and gift8
online, During the year. Easygift Tradlng Ltd succes9fulty providéd 6-12 month work experience,
training and omployment to yt)uhg adults, aged between 16 - 24 who were unemployed. These
actlvltles enabl8d many young people to become employoble, some within th8 8ub8idiary and some by
other companlas. Thes8 actlvities were mado in line with tha slated obje¢trves of thè tharity.
Arrow Mil Manag¢mont Ltd
The trading results of the 2nd trading subskliary. Arrow Mill Management Ltd, have also been
consolidated within the accounts of the charity. The notss to the accounts disclose the split of
balance8 between the charlty and Ptrow Mill Management Ltd. as well as a summary of th6 tssults lor
the year.
Arrthv fvfill Management Ltd Es a UK based company trot manages Arrow Mill, the propety owned by
the charity. Easygift Tradlng Ltd ocLupy approximatety 50% of the mill, the remainder being sublet to
thlrd partles.
Our Kids Charlty
The charity paid out grants to other charftsblo Instltutlons and Fndividuals iotalling £61,302 (2023
£76.640) in the ye8r. A summary of the grants mad8 durlng year and are d&tsiled in the aC￿unts
and were made in line of the stated objectives of the charfty for edu&2tional and communal purpose8.
Other costs for the Gharlty during the year totalled £329,767 (2023 £383,474). The summary bglow
shows Sorr￿ of the significant costs.,
Rates £84,343 (2023 £114,7581
Heat & light £93,707 (2023 £78,606)
Repalrs and maintenan(x £2SO,698 (2023 £17,410)
Professional fees £28,120 {2023 £16,390)
Mcrtyage interest £49.639 (2023 £47,339)
Hire pur¢hase interest £9,68C (2023 £9,680)
The hire purchase interest relates to solar panels which were installed on the roof of Am)w Mill during
the previous year, co8brvJ £150,000. Future heat And I￿ht Costs are expacted to be significantly Icwer
due to the installatK)n of the panels.
Thern ware no materi81 fundralslng u)Sts incurred during the year.

Our Kids
Company Llmlted by Guarante•
Trustees. Annual Report {Incorporating th8 Dlrector's Report) {¢onthu¢dJ
Yèar ended 31 Decgmbar 2024
During thè yèar. tht tru5te¢s considw8d the fair value of thè land and buM<lngs of the charlty an(1
believe no revaluaiion Is considered neces$ary at the balance sheet dale,
The conscAldated net Income for the year has Increased agan from the ￿vIOuS year, £430,455 in
2023 to £531.646 in 2024. This is n￿Inty due to the improved results of Easy9￿ Tradlng Llmlted.
Finattcial revi
Inv¢stsn•ttt performance
Th6 trustees report that the 2 whdly owned subsidiaries have continued to have healthy $818S 8nd
profits during the year. Thelr success has enabled the Charity to continue ta supwrt y¢ung people who
have soclal, emotion21 aftd education81 dtffrulttes prior to Joining ihe eduogb.on ané training
programme. The iruslees believe thai the 2 subsldl8rles ￿11 cOn￿nUe to grow In the fvture ensuring
Gharitable actiythes can continue for many years to come.
Thè tharity has continued to Invest In the trading subsidisry, Easygift Trading Lirnited. The charity
purchased a further £180,000 of in Ihe year. The charitys total 3har8 value in Easygift Trading
Lid 15 now £1,365.001.
Ros•Nes poll¢y
The are restrlcted fijnds im the charty. All lunds held are unrestriGted and have ar%sen from past
opeoting resutts from the charlty and its subsidiaries.
The IDJstees are satisfied that the balance of the is an acceptable level of reserves gnien the
nalknre of revenve receipts against grants payable. The trustees Intend to tetsin 8 level ol ,.
that retlects the rfsk of the charity and Its subsidiaries.
In ccnsklering the financkql obligations of the Charity, the trustees h8ve resofvèd t¢ m8intain 8 fflinimum
reserve. belng enough to cover all ljabilib'es as they fall due.
Th9 gener81 ￿nd reseNes at the ba￿ncE sheet date are £4,tJ84,781 {2023 £3,553,436). The
revaluation reserve tAance to the Mlll) 18 £1,110,834 (2022 £1,110,634)
MacrtrE¢onomk Factors
Covid
Post Covid, Easygifl Trading Ltd, used n8w shipplng suppllers, haulage pro¥thrs and couriers, which
We￿ cheaper and more reliable than th0￿ used prevtously. T￿$£ cost savings are refletttecl In the
improved financial performanca of the subsldlary.

Our Kids
Cornpany Llmited by Gu•rantse
Trustees. Annual Report (Incorporating the Dlrectorfs Report) (wttlnued)
Year ended 31 December 2024
Th8 results have Arrow Mill Management Ltd have also improved post COVID as the mlll is now fully
let for most ol the llnancial year.
Easygift TradSng hss again overcome the logistical and legislative Challenges It e￿Ountered in
F)reviou8 years to BrexiL International trade contlnues to grow.
Stock Management
Prevrous supply chain prot4em have not bewt an Issue In Ihis flnancial year. A new dedic8ted acccwnt
manager at the onllne platfomis and sales promot￿n8 have ensured that st￿k lines offered have been
popular consumers and wofitable.
Risk: Inflation
The tradlng subsI11ary, Easygfft Tradlng Ltd, Constantly monitDrs the cost of goods. lj3ting fees,
shipping and transwi costs. It takes into careful consrderation the effects of price increaseg v
profitsblllty and ITh much of the price increases of cost of goods can be passed on to GUStomer£.
They use bespoke sofwe whith enable the 58188 team to follow the sales trend of specific kyoduct
lines allowing the wmpany to malntsln thi8 balance.
Plan8 for future perlods
The trust8e8 plan to continu8 raislng funds for projects irt thne wlth the Mem￿a￿dUm & Artides of
Associatton and pursue those objectives and projects with all the resources available to the charity.
TN8tees' rw)onglbilitie* 8tatemerf(
The tru8tees, whu are also directors for the purposes of company18w, are re81)onsible for preparing
the trustees, report arld the Consolidated Financial Statements In accordance with 8pplicable l*w and
United lfjngdom Accounting Standards (United Kirtgdom Generally Acceptsd Accountlng Pracuce).
Company law requlres the charity trustees to prepare Consolidated Flnancial Stotements for each year
whtch give 8 true and fair view of the state of affairs of Ihe charitable company and the incomlng
resour￿ and appllcation of resoure88, InC￿dIng the income and expenditure, for th8t period.
In prepang Ihese Con601Klated Financlal Statements, the trustees ale required to:
6eleGt suitable accounting pollcies and then apply them consistenty;
observe the metheds and prfn¢iples In the applitxble Charities SORP:
rftake judgments and accountin9 e8tlmate3 that ar8 reasonable prudent;
Gtste whether applicable UK Accounting Standards have been followed, subl￿t to any materi
departuies dlsclosed and explained In the Con801idated Financial Statements;
prepare the Consolidated Flnancial Stslements on the goiry concem basis unless tt is
inapprowiate to presume that the charity will conlnue in business.

Our Kids
Company Llmlted by Guarantso
Tru8t8e8' Annual Report (Incorporating the Dlrectorfs Report) (¢onUfti
Year ended 31 December 2024
The trustees are responsible for keeplng adequate 8ccounting records that are sufflcient to show and
explain the chaiitys transactions and aisc1ose with reasonaLle sccuracy at any ￿rne the fjnanclal
position Df thè charity and ert8blÈ tham to ensure that the Consolidated Financial Statements comply
wrth thè CoMpan￿S Act 2006. They are also responsible for safeguarding the assets crf the eharty and
hen￿ for tskin9 reasonable steps for the preventlon and deteGtion of fraué and rther Irregularitles.
Atsditor
E8ch of the persons who is a trustee at the date of approval of Ihis report confinns that
sc tsr as they are aware, there is no relevant audlt In￿MIatiOn of which Ihe charftys auditor 18
unaware; and
they have taken all steps that they ought to have taken a8 8 trustee to make tIEmselves aware of
any relevant audit inforniation and to establish that Ihe charity's au¢ilor is aware of that
inf0M￿tiOn.
The auditor 18 dgwned to have been re4ppoint•d In £ccordance wtth sectfon 487 tsf the Comp8nie$
Act 2006.
The trvstees, amual report and the strategrc report werè approved ￿ 30th December 2025 and
signed on beh41f of the board of trustees by..
Mr3 H Com
Tnistee

Our Kids
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Our Kld$
Yaar ended 31 December 2024
Opinlon
We have audited the finandal statements of Our Klds (the *arenV) 8nd its subsidrarfes (tr* 'group') for
the year ended 31st Decembar 2022. These statements ￿mpriSe the Cons￿l(latsd Statement of
Financl*l Activities (Including income and expenditure account). the Conwlidated Statement of
Flnancial PositirJn, Ihe Consolidated Ststemeni of Cash FlowÈ, the Statement ol Financi81 Position for
the parent and notes to the financial statements named ab)ve, induding a summary of significant
aC￿Unting wlicies.
In our opinion, the flnanctral statem8nts above:
4Jive a true arrfl fair vi8w of the State of the group's of the charitable companys affars as * 31st
December 2022 and of the group's Incoming resources and appllcatlon of resaurces (wnfiuloss) for
the year ended;
-have been property prepared in accordan￿ Unilwj Klngdom Generally AGcepted Accounting
p￿tiCe."
-ha￿ been prepared in accordan￿ witrÉ the requirements of the Compdnies Act 2CIO6.
Basls for oplnlon
We CA)nduthd our audit In ac(xJrdan(x wfth International Stsndards on Audltlng (UK) {ISAs (UKI) and
8PPlicable law. Our r8Sponsi￿.lltieS under thckse Stsndards are lurther described in the auditofs
responsibilities for Ihe audit of th8 consohdated financial st8tem8ntB section ot our repo￿ We are
independent of the charity in ￿ordance with the ethical requirements that are relevant to our audit of
the Consolidated FFnancial Statements in the UK including the FRC'S Ethr¢al Standard and we haye
fulfilleil our other ethical responsiblllties In accordance with these requlrements. We believe that the
audit evidenGe we have obts'ne(l is sufficlent and appropriate to p￿[Je a basis for our opinion.
Conclusions r•lating to golng concern
In audrting the Consolldatèd Financial Statements, we have COr￿uded that the trustees, use of the
going concern ba￿S of 8p£ounting in the preparation of the Consolidated Flnancial Statements is
appropriate.
Based on the work we have perfomèd. wo have not Identifiéd any materlal uncert8inti68 relating to
events or C4XKlitions that, individually or collectively. may cast s(gnificant doubt on the charitys st¥lty to
continue as a going Goncem for a period of at least twelve monbls from th• Consolklated
Finanaal Statements are authorised for issue.
Our responsibilities and the responsiblllles of the truslees resp8Ct to 90ing conGem are described
in the relevant sections of this report.

Our Kids
Company Llmitsd by Guaranteè
Independent Auditorf8 Report to the M8mb•r8 of Our Kld8 ltohilnued)
Year endgd 31 December 2024
oth•r In*ornMtlon
The rAh8r information Comprises the inf0m￿tion included in the annual repor( other than the
Consoldated Finandal Statements anij our auditorfs report thereon. The trustees are responsible for
cther informatitin. Our opinion on the Consolidated Financial Statements does not cover the olher
informats'on and, except to the extent otherwise expliiitly stated in our report, we do n¢t express any
form of assuranc8 concluslon thereon.
In ¢(￿neCtion with our audlt cf the Consolldated Financkl Statements, our responslbillty Is to read the
other infomiation and, in doing so, consider whether the olher information is materially inconsistent
with Ihe Consolidated Fina￿1?] Statements or our knowledge obtained in the audil or otherwise
appears to be makrtalty misstated. If we idenlify SUGh material Inconslstencies or apparent material
mlsstatements, w6 are required to detennlne Mthether there Is a materi* misstaleAn6nt in lh8
Consolidated Financlal Statements or a material mlsstatement of the olher infomiats"on. If, based wt
the work we have performed, we conclude that there is a material mi¥8tatement of this other
infomatton, we are requwed to repurt that fact
W8 have nothina to report in this regard.
Oplnlons on other matters PrnSGrfbed by the Companles Act 2D06
In my o￿nIOn. based on the work undertaken In the course of the audlL'
- the infonnai¢on given in the trustees, report. ￿lch ndudés the dlrectors, report the strateglc
report. {pr8pared for the purposes of Company Law), for the y8ar ended 31st Oéeember 2Q22. i¥
con61stent with thè financial statements. and.
-the truskn report has been prepared In accordance applicable le9al requirements.
Matters on whlch we ar8 required to report by 8X¢ePtlon
In the l&ht of th* kn¢)wledgt and understanding of the charily and its environment ¢Jbtalned in the
course of the audi( we have rnt identified matedal rrxsstaternents in the trusteas, reporL
We have nothing to report in respect of the followlng matters In relation to vthich the Companle$ A¢i
2006 requires us to report to you rf, in Qui opinion.
adequale acmunting records havé not been k8p( or retums adequale fcr our audll have not been
re￿Ned from branches not visited by us; or
the consor￿ated Flnancial Statements are not in aoreernent with the %Ccun￿ng recorfs and
returng: or
certèln dlsdosures of truskes, remurseralon specified bylaw arn not made: or
we have not roceive¢J aIl the inform3t￿ arKI e%ptanations we requlre for our audiL
10.

Our Kids
Company Llmited by Guarantee
Independent Auditor's Report to the Members of Our Klds {conYft
Year endod 31 D•combar 2024
R¢$pon$ibilits¢8 of tru6to0s
As explalned more fulty in the twstees, ￿spOnSibl1*18s ststement, the trust888 (who are also the
dlrectors for the purposes of cornpany law) are responsible for ts preparation of the Consolldated
Financial Statements and for belng satisfied that they glve a true and fair vEew, and for such internal
control as the trustees determine is necessary to enable the preparatson of c￿so11d8ted Finanf>al
ststements that are free from rnaterial misstatemènt, whether du8 to fraud or error,
In. preparfng the c<￿s0[1d81ed Financial Statèments, the trustees are responslble for assessing the
haritls ability lo contlnue as a golNd concern, disclosing. 88 appkralse, rnatters related to going
coneem arKI using the going concem basls of arzounting unless the trustees either inlend to liquidate
the charlty Or to cease operations. or have no realistic altematlve but to do so.
Audltovs re8pon81billtles for th• audlt of Iho consolldat•d flnanclal 8tatwn•nts
Our Object￿65 are to obtain reasonable assuran￿ about whether the Consojldated Financial
statements as a whote a￿ free from matertal mlssiatement, whether due to fraud or error, and to issue
an auditorf3 raport that includes our opinK)n. Reasonable assurance 15 a hlgh level of assurance, but
nct a guar8ntee th£t 8n audit conrJuGted in aC￿rdan￿ with ISA3 (UK) will always detect a materlal
rnissL*ment when it exlsts. Mi&8tatements can arise from fraud or error and ar8 cOnSb￿ered materlal
if. IrKlividually or in Ihe aggregate, thèy o)uld rè*sonabty be exF¢Cted lo InQu8nce the economiG
decisions cf users tsken on the basis of these ConGolldated Finaneial Statements.
Irregularities, incjuding fraud, are Instances of non-Com￿lan￿ vrith laws and regulalions. We desj.gn
prO￿dUreS in lin8 With our ￿5p¢nSjb1I[ti£S, out11r￿1 above, to détect materi81 rn￿Statements in respect
of irregularrties, Including fraud. The extent io our procedures are eApatk of <Jetecting
IrregularFtig8. inclUdw￿ fraud is detailed below..
I looked at the charitys and subsidlaries policies and procedures relating to fraud and compllance vith
laws and regulation5. 1 also inquired with the trustees and directors &out their own identification end
assessment af the ri8k of i￿egularitieS. Based on thls urK1erSt￿ding, l Kjenttfred and as8e88ed the
rlsks of materlal mlsstatemenl in the consoiidattry flnanclal statements and designed and ￿￿￿rrt￿d
audii procedures in response to those risks.
Key laws and retylations whith h¥rfe a direct Èffect on the detemiination of mat8rtal amounts and
disGlosures In the consolidated finarKial statements, the most Signthant being Companies Act 2006
and th8 Chanties SORP (FRS 102). l also gained knOl￿edge of the legal and regulatory fTrmeworks
whlch do not have a direct effect on the consolidabd financial 8tatem8nt5 but rton-compllanc8 with
may have a fundamental eff8ct on Ihe ¢ompanié3lch8ritys abflity to operaté.
l also looked at thè ojmpardtive tlgures CDntalned in the consolidated finattcial ststements and the
individual subsid18ry companles and parent charity to understand how the accounts were wepared by
the sxevious audltrjrs.
Audit responso lo rt8k8 Ident￿¢d
Pr￿ureS were des19r￿{ within the audit programmes of Ihe subsidiaries and charty audit files to
identify any risks or non compliance by VRY of thscussions ¥￿th rnanag8rnert rev16w of after date
trading activities or donatlons made and a revlew of tru*ees and ￿￿ecterS. meetings vthere any Such
inslances of fraud and irregularity may have klentified.
11-

Our Kids
Company Llmlted by Guarantee
Independent Auditor's Report to the Member8 of Our Kld8 (conunuo
Year ended 31 DeGemhr 2024
As part of 8n audrt in a¢Cordan￿ wlth ISAS (UK), we extrclse professlonal judgment and maN.a
professional SGepttcisrn throughout the audit We aso..
Identify and assess the risks of material misstatement of the Consolidated FirHncial Statements,
whèthèr du& lo fraud or error. désign and perforrn &udit procedures responsive to those rlsk5, and
obt3in aurfit evwjence that is suffKient and appropriate to provide a basis for our opSnicn, The risk
of not deteGting 8 material mi86tatemer¥t resulting from fi3ud is higher than lor one resulknng from
error, 4$ fraud may invofve coliu5ion, forgery, intsntion4 omissions, mlsrèprésentations, Dr the
override of internal Control.
Obtain an understandlng of Intemal control rekv8nt to the audlt In order to deswn audit
prO￿dureS that are appropriate In the circuMsta￿e$. but not ft)r the purpose of expressw￿ an
Opini￿ on th8 effectiveness of the intemal control.
Evaluate the appropriateness of accounlwig policies used and the reasonableness of acGcxJnting
e8b'mate8 and related disclosures made by the trustses.
cOr￿lude on the appropriaieness of tha tru8tee8' U8e of the geing con¢em basls of accounting
and. bas8d on the audlt eyldence Oblained, whether a matsrial uncertairity ext8ts relsted to
events or cond6tk)ns that may cast Sl9nifiGant doubt on the charfty's abllty tc conllnue a5 a going
oncem. If we conclude that a materfal unc8rta#ity 8xi8ts. we 3Te required to draw attention in our
8uditoPs report to the related disclosureG In the Consolldated Financial Ststernenls or, tt such
dls¢losures are inadequat&. ttj modify our opinion. Our conclLf$ls)ns are based on the Éudlt
evidence obtaine(l up to the date of our audltofs report. However, future 8v8nts or Gon¢ition$ may
cause the charity to cease to continue as a going concem.
Eyaluate the overall present8tion, structure and content of the Consolidated Financial
Statements, inGluding the dlsclo8ure8. and whether the Consolidated Firt8ncial Statements
r8pre8ènt the undertying transa￿lOng 8nd events in a manner that achieves falr presentation.
12-

Our Kids
Company Llmlted by Guarantee
IndependentAudltorf8 R•port to th• mom￿r5 of Our lfjds (eonthiu•dJ
Yoar ended 31 December 2024
Wo communicate with th08e charpy wfth governan￿ regwdlng, among other matters. the planned
scope ttming of the audit and significant audit fjndings. Includlng any signlficant defici￿￿5 In
Intem81 curtrol that we IdenJfy durlng our audll
Us• of our report
ThiE report b made solety to the tharity¥ mwnbgrs, as a tx)dy, In aKcrdance wfth Chapter 3 of Part 18
of Ihe C¢xnp8nies Act 2006. Our aud￿ vd)rk has been undertaken so that We might state to the ¢*aTIty's
mernbers thos& rnatters are required to 8tate to th?m In an audltorfs report and for no <)ther
purpose. To th? fullost extent permitted by law, do not awt or assume re8KonsVolity to aftyone
other than the eharity and the chaiitys member3 ag a body, lor our audit work, for th18 ryjort, or for tt
opiniorts we havo fomied.
Gary Harris (Senlor Ststutory Auditor)
For and on bohalf of
GAHARRIS & CO UMITED
Charterad accountants & statutcry auditor
Brulimar House
Jubilge Road,
Middleton,
Manthes
England
M24 2LX
3Qlh t)ec*nbar 2025
-13-

Our Kids
Company Llmited by Guarants•
Consolidated Statement of Flnanclal AGtivitÈts (Including Income and
Expenditurn AGGount)
Yoar ended 31 December 2024
2024
Unrestricted
furKJs Total fund8 Total funds
2023
Note
In¢omt and èndowm•nl$
Don8tions 8nd1898ci88
Olher tradlng actlvltles
Total Income
19.401
19801
16.620
19,329,549 11329.649 16,645.788
19,348,950 19.348.950 16,662,408
Expendlture
Expenditure on raisiny funds:
Costs of other trading actIvi￿eS
Expenditure on charitable acti¥ides
Total oxpondttu
7 18,451,064 18,451,064 15,807,696
366.240
366,240
424.057
18.817.304 18,817004 16,231,953
Net Income and nat rnovemenl In funds
531,646
531,PA8
430,455
RqGon¢ilialion of funds
Total ftsnds brought forward
Totsl fund5 carrfed forward
4,663,769
5.195.415
4.683.769
6.196h16
4,233,314
4,663,76S
Th8 stat6ment of financial acts'¥ities includes all galns and k)*s88 recA)9nised in the y8ar.
All in¢4me ond èxpendiiure derive from continulng actiV￿"es,
The n¢t•s on page6 17 to 29 fomi part of theye Can8olldated Rnancial Stalements.
14-

Our Kids
Company Limlted by Guarants•
Consolidated Ststsment of Financlal Posltlon
31 Decembar 2024
2024
2ff23
Flxed assets
Intangible assets
Tangible fixed assets
Investments
15
31,260
3,344.1
2,B76
3,378,281
42,288
3,%0,809
2,875
3.30S,972
17
Cutrnnt a8S0t8
StoGks
Debtors
Cash 8t bank and in hand
18 6￿30,154
19 1,671.419
1.306.577
513.190
4,791,659
1,576.818
1,475,539
7.844.016
Creditor8: amounts falllng due wlthln on• y••r
Net curr•nt asséts
Total a#¥gts Ios$ Cuffent Ilabllttles
20 6.408.811
4.019,273
3.824,743
7,130,715
4.1W79
7,4B2,
Creditot¥: amounts falling due after mor• than
on8 year
Nat a6sats
21
2.287,445
5.195A15
2,468,946
4.663.769
Funds of the charlty
Unrestricted funds:
Revaluati￿ reg8Ne
Other unrestrlcted income funds
Total unrestricted fund#
Total Gharlty fvMIs
1,11Q,634
4,084.781
4196N15
1,110,834
3,653,135
4,663,769
4195.416 4,663,769
These Consolidated Flnandal stateM￿ts were 4)proved by the board of truste68 3nd aulhortsed for
issue on 30th December 2025, and ar8 signed on Ixhalf of the board ty.
MtsHCom
Trustee
Tho notDs on page8 17 to 29 forni part of th•s• Con8011dated Flnanclal Statemonts.
15-

OUR KIDS CHARITY
ststemwrt ol flnandal posltlon Inon consolidated)
31 Decethber 2024
2023
Nolo
Fixod a*84ts
Tangible assets
Investrnents
28 2,g23,730
2,935,899
29 1,367.877
1.187,877
4,291,607
4,123.776
Curr￿¢ assets
Debt¢rs
30 656,084
530.178
Cash at bank Snd in hand
57,878
70,8QO
713,%2
601,068
Cr8<lttors: amounls falling du
withwn one year
31 {216.319)
(216,319)
Nei eurrnnt assets
497.643
384,749
Total assots lesg current riabflltles
4,789,250
4,508,525
Creditors: amounts falllng du
aftèr more than one year
32
(932,655)
{1,129.915)
Net ass￿8
3.856,595
3,378,610
Capttal and r•serv
Revaluation reserve
1,110,634
1,110,634
Profit and loss accoLmt
2,745,961
2,267,976
Shayoholdars funds
3,856,595
3,378.61Q
Tho notss on pages 30 to 32 forni part of flnancial statements.
Page 15 (a)

OUR KIDS CHARITY
Stat•mont of IknAncial posltlon {non consolldated)
31 Decembpr 2024
The flnandal ststemenls have been dell¥ered in accordance with the provisions applicable to cornpani85
subject to the small ￿mpEnIeS, regime and in a¢¢ordanGe FRS 102 'The Financial Reporting Standard
applicable in the UK and Republlc of Ireland,.
These financial statements were approved by the board ol dlrectors and authorlsed for issue ffl 30 December
2025, and are syned on behalf ofthe knard ty..
Mrs H Com
Director
Compaty registralion numlxr. 05302575
Thg notss on pag6t 30 to 32 forni part of th¢st financlal ètat•mènt8.
Page 15 (al cont

Our Kids
Company Llmited by Guarantee
Consolidatsd Statement of Cash Flow8
Yaar ended 31 DeGernber 2024
2024
2023
Cash flows from operatlng actlvltles
Net incom8
531046
430,455
Adjustments for
Depraciation of tangIb￿ flx8d assets
Amortistition of in￿0￿ble assets
Interest payable and similar charges
Accrued (Incomevexpenses
8&190
11.028
237.390
152,85B)
82,668
1,837
171.581
24,421
Ch£nges ￿..
Stocks
Trade other debtors
Trade and other creditor8
(1,743.535) {140,898)
(71.032) {397,960)
4EO.167
753,011
1522.0041
925,089
Cash gener8t8d from operatlons
Interest paid
Intwest recewe(I
(237A901 (171.561)
(23.569)
(782,9631
Net C88h (used in)Ifrom operating activities
753,528
Cash flows from tnvostlng activilie6
Purchase of langible assets
Purchase of intangible a55ets
Net cash used in investing actlvwes
(16&52n
(42,673)
(44,125)
(86,798)
(168.527)
Cash Ilows from financing aciivrties
Proceeds from borrowlngs
Payments of fin8nc8 laase liablllties
Nei cash from finanGing activitie8
807.528
(25.000)
782.528
170,047
(25.1)00>
145.047
Nét {decrease)fincreasa In ush and cash equlvalents
Cash and cash equivalents at bèglnning of year
Cagh and Gaih equlvalents at end ol y•ar
(168,962)
1,476,639
1,306,577
811,777
663,762
1,475,539
The not88 on paga¥ 17 to 29 forffi pArt of theBe C(*wlldated Flnaneial StatsmgTrts.

Our Kids
Company Llmltéd by Guarantse
Notss to tha Consolidated Financial Statement8
Year ended 31 December 2024
General Informatlon
The charity 18 a public benèfit entity and a privatè c£Jmpany limit8d by guarantee, registered In
England and Wales and a regLstertd charity In England and Waks. The address of the registered
office 15 Brulimar Hou8e. Jubile8 Road. MKldl8ton, ManGhe3t8r, M24 2LX.
statement ol ttompllance
Th88e Con8¢Ji(lated Financlal Ststemeftts have been prepared in compliance wilh FRS 1Q2, 'Th8
Financ￿] Reportlng Sl8nd8rd applicable in the IJK arKI the Republic of Ireland,, the Statement of
Recommended Practice appllcable to chaiitses preparing their accounts In accordance wlth the
F(nanclal Reportiny £t8ndard applicable in the UK and Republtc of Ireland (FRS 102) {Chartties
SORP (FRS 102)) and the Companies Ad 2006.
A¢¢ounting polkl88
Consolldatlon
The8e financial statements con801idate the wults of the ch8rKy, Our KKIS and it8 2 100% owned
subsidiarfes, Easygift Trading Ltd and Arrow Mill Management Ltd.
Easyglft Tradits3 Ltd is 8 (rjmpany reglstered in Eroland & Wales, registered company number
7061441. The registered off CÈ ￿ Arrow Mill, Queensway, Rochdale, Lancashire, England OL11
2YW. The year end of Easyglft Tradlftg Lts is 31st De￿rnber 2022.
Arrow Mill Management Ltd, Is al￿ register¥J in England & Wales, reglstered number 9773133.
The registered Offi￿ of th8 company Is as above. The yew end of Arrow Mill Managernent Ud Its
31st December 2022.
The charity has not produced an Indivldual SOFA as per exemption 8408 Comp8fties 20Ck8.
Basis of preparatlon
The finan¢lal statements have been p￿pared on the histor￿& cost basis, a8 modifi*d by the
revaluation of investrnents which are included at market value.
The accounts are prepared In stertirtg which is Ihe functional currency of ts entity.
The accounts present consolidated infO￿a*[Cn about the Ghaiity (Our Klds) and its two sutsldlary
undertakings (Easyglft Trading Ltd and Arrow Mlll Management Ltd).
Golng conGern
The trustees have given du8 consideratian for the fulute of the charity and its ablllty to m*t ils
objectives. Thay have conduded that there are no materlal uncertaintles about the charfty's
8bility to conlwjue. They b8lreve the tharity hag adequate resources to contlnuÈ in operational
existence for the foreseeable future. The charty therefore c(mtlnues to 8dopt the going concem
asis in prep8ring its fi'nancial statements.
17-

Our Kids
Company Limited by Guarantse
Notes to the Con801idatod Financial Ststements (copllnued)
Year ended 31 Decernbar 2024
Aecountlng pollcl•8 {conthiu•dJ
Judgements and kny sources of estlmallon U￿ertaInty
The prepar2tion of the financial st8tern8nts requires man8gement and the trustees to make
Judgernents, estlmates'and 8s5umpticrt)s that affect the amounts reported. These estlmates and
judgements ar8 rA)ntinually reviewed and are based on historical experience and other factors
that are consldered to b6 r618Wdnt Aelual results may drffer from these estimates.
The esllrnates and underlyirKJ 88sumptions are reviewed on an ongoing basis. RevBiDn8 to
aG¢<wnting estimates are recognised in the perkjd in which the estimate is revised, rf the revision
affects only that perDd, or in the period of the ￿ls[On arrfj fu￿re periods rf the revision affects
both current and fuiurg periods.
Slgnlfi￿nt ludg*m*nts
The ]udoernents made by management and trustees that have a slgnlflcant effect on th8 8rn0unt8
recognised in thè financial ststements are described bèlow.
Sourcès ol esfjmatlon uncertalnty
Land and buildings are stated at thè fair v*lue based on the trustees Vall￿110n. No reGe
independent professional valuation has been don8. The last prolessional valL*tioTr of Arrow Mill
wa8 2017. Tho rlse IrÈ interest rate8 and infiation has caused signifi(snt disNptson an(1 uncertainty
In the UK property market which has inevitably increased th8 4egr* oljudgement involved in the
propety valuatlon at 31st Decemb•r 2024.
Closing stock of the tr8thng subsidrary was valued at £6.5m 8t 31 st December 2024. This was
after a proyi8K)n of £232k for slow movin9 and obsolete stod< which represents less than 4% of
total stock. The dlrectors and manayèment of the trading subsidiary belief this to be reasonable
but the actud provision is uncertain, largely due to 88asonal and fashionat4e sa￿5 trends.
Fund accountlng
unrestn.cted funds are availabl8 for use at the discrellon of the trustees to fijrttw any of the
charity's purwse5.
Designatod thnds are unrestricted hjnds earmarf(ed by the trustees for particular future project or
comrnitmenL
Restricted funds are sublected to re8tiictions Qn tsir expénditure declared by the donor or
through the temis of an appeal. and fall Into one ol two SU￿1£s888." restiicted income ￿rtd8 cr
endowment fvnds.
18-

Our Klds
Company Llmtted by Guarantee
Nots8 to the Con8011datsd Financial Statsmonts (tanrfnu8d)
Year anded 310ecember 2024
A¢¢ountlng pollclo8 {¢ondnu•d)
Incomlng rasources
All incoming resources are Inctuded in the statement of financlal aCth•l￿S when entitlement has
passed to the charity; it is probable that the eGr￿ornIc benefits assodated wlth the transaction *ill
flow to the L*arity and the amount rAn be reliably measured. The fo110Th7ng specific poltag3 8re
applied to Particular categorfes of Income,,
income from donatlons or granls Is recognlsed Wh￿ Ihere is evidence of entitlement to the
gi¢ recapt is probable and its amount can be rneasu￿d reliably.
legxy Incamels ￿C￿an[Sed when rerAipt is probable and entillement Is established.
inwme from donated goods is measured at the fair value of goods unless thSs is
impractiC81 to measure reliably, In whlch case the value is derived from the cost to the donor
or the estimated resal8 value. Dcnated facilities and services are recc4nised in the accounts
when received tf the value can reliably measured. No amounts are in¢luded for the
con1r￿UtIOn ol general volunteers.
income from contracts for the SUFply of servi￿9 is recogni8ed wth the delivery of the
contracted *rvice. This is Glassified as unrestricted funds unless ther8 18 a corrtractual
requirement for it to be sk*nt on a particular purpose and retumed if unspent. In whlch ¢*se
it may be regarded as restrithd.
Rmources expandad
Expenditure is recognised on an accrna18 basis Ss S liability Is In¢ufred. Expenditure inGlude5 any
VAT whith cannot be fully recovered, and is dassified under headln9s Df tre 8tatement of
financial activlties to which it relates:
8xpeThllture on ralgln# funds includes the c05ts of all fundratslny activltles, events, non-
clwitable trading aCtI￿t￿5, and the 3818 ol donated goods.
expenditure on tharitable activities includes all costs Incurred by a charity in undertaking
activittes that further its th8r4table aims for Ihe benefit of ils beneficiaries, including Ih0se
support C08t3 snd costs relating to the governanGe of Ihe ch?rty apportioned to Ltharilable
actlvttles.
other 8xF*NJlture includes all expendiknre that is nelther relatéd tc rdising funds for the
charity nor part of its expenrfibjre on tharit£ble activities.
JI costs are allcKated to expendlture categones reflecting thè use of the resour¢e. Direct costs
attributable to a Single aclivity ere allocated dlrectly to that acttvlty, Shared costs are apportioned
beNveen Ihe ¥tMtks they ￿ntri1>￿te to on 8 reasonable, justifiable and conslst&nl basis.
Intanglble a￿ots
Intangible assets are initiaity re￿rd8￿ at cost, and are subwuentiy stated at u)st less any
8fxumulated amortisation and impalmient losses. Any intanglblé assets carried at revalued
amounts, are recorded at the fair valué al the date of revaluats"on, as detormlned by rethn￿ to
an active market, less 8ny subsequent accwnulaled amorbsatlcn and subsequent ￿uMulated
impainnent losses.
-19-

Our Kids
Company Llmltsd by Guarantse
Notss to the Consolidatsd Financlal Statmnts {Mnthiu•d)
Year ended 31 December 2024
countkng pollclo (cofflJ*lnuar4
Intanglble assets (eonttnwd)
Intanglble assets acquired as part of a buglness combination are only recognised separately from
goodwill when they ar￿ from contractual or other legal rights. are separable. the expected ftjture
economlc beneffts are probable and the cost or value can be measured ￿lIablY.
Amortlsath)n
Amortisalton is calculated so as lo off the cost of an 8888t.168S its 8stim8tèd residusl vdue,
o¥er the useful life of that asset as f<YIows:
WebÈlto
4% stratght Ilne
If there is an irKlicatlon that there has been a ggnFficant change In amortÈsatioti ratè. useful life or
residual value of an rntangible asse( the amortssalon Is revi88d prosp8ctivety lo refiect Ihe n
estlmates.
T8nglble ass•ts
Tangiblo assets are initlally recwdéd at Mst. and swuently stated at cost le88 any
accumulaied depreciation and impairment bsses. Any tangble assets carried 81 revalued
amounts ar8 ￿corded at the fair valtse at th8 date of revaluation less any sut&88quent
accumulated d8preQati￿ and subsequent accumulated impaitm8fFt losses.
An increase in the Garrylng amount of an asset as 8 re8uIt of a revaluaU¢n, Is reeognised in otTr￿r
recognised gains losses. Unle￿ it reverses a charge for vmpainnent that has prevlousty been
IwJnised as expenditure the statsment of financial actsvlt￿s. A decreasè in the carry&ng
amount of an asset as a rasult of revaluation, is rec4)gnised in other recognL8ed galns and losses.
exc*pt to which it oftsets any prevN)us revaluaiton gain, tn which case th8 108$ 1$ shrm Y￿h1n
other recognised gains and losses on the statement of finan¢ial sGtivities.
D•prnclatlon
De[K￿latIon is calculated 50 a8 lo wrlts off the cost ￿ Va￿allOn of an asset, less its residual
vabJo, over the useful erA)r+omic life of that asset a3 follows..
Freehokj Propety
improvements
Plant & machinery
In tho subsidaries only
1 S% reducing balance
15% stralght line
25% reduGlng balance
5Yo straight line
Motor vehicles
Solar panels
Inve81maTht8
Unlisted 8quity Investments are in￿"allY re¢ordeGI at cost, and subseqLJÉntly rneasured at fair
vdue. If fair valu8 cannot be reltably m&asured, assets are measured at cost less impaimient.
Llsted investments are measured al falr value with changes in falr value being recognis&J in
Income or expenditure.

Our Klds
Company Llmltod by Guarantse
Notes to the Consolidatsd Financlal Ststem•nts (e¢yniiniiwl
Year ended 31 D￿ember 2024
Accountlng poll¢l•$ (conthuodj
Investment property
Investment property is initi'ally reGorded at cosl, which includes purchase price and any direclly
attrlbutable expendlture.
Investment property is revalued to its fair valu8 at each reporting date and any chan98s in fAr
value are recognised in income or eXpendI￿re.
If a reliable Measu￿ of fair value Is no IL)n9er awailable for an iteTn of investment property, it shall
be transferred to tangible assets and treated as sud) untll It Is expected Ihat falr value will be
reliabty measurable on an on-goitYJ basis.
Imp8lrnlMt of fixed assèts
A revlew for indicators of impaimient is carri8d out at each reportirrfJ date, Wilh the recoverable
amounl being estimated where such Indlcators exisL Where the carying value exceeds t
overable amount. the asset 15 impaired accordingly, Prlor impairments are also reviaw8d for
possible reveTh8al at each reporting date.
For the purF•)ses c>f impalrment tes￿ng, when it Is n¢t possbi le to est'mate the recoverable
amount of 8n individual asse( an &8Umate is made of the r8oJverable amount of the cash-
generatin9 unlt ￿ whl¢h the 8&ryet belongs. The caSh￿eneratIng unit is Ihe 8m811est identifiable
gttsup of assets that includes the asset and generates cash inflows tI￿t largely Independent of the
sh infiows from other assets or groups of assets.
For 1mpalrrn￿t testrng ol goodwll, the g￿jwIll acquired in a bJslness combination is, frorn the
acquisition (kte, allo¢xted to each of the cash-generating untts that are expected to benefit from
thè syneryies of the combination. Itt￿[￿tive of whet￿r other assets or liabtlities of the charity
are asstgned to tho* unil8.
Stocks are measured at the lower of cost and estlmated selkng pri￿ less (yJsts to Complete and
sell. Cosl include8 all costs of purchase, costs of conversion and other costs tncurred In bringing
the stock to Its present locatlon Ènd eondtbon,
Flnanclal Instrumtrn
A financial asset or a financial liability 18 recognised onty vthen the Charity becomes a paty to the
ntractual provisions of the instrument.
Ba8ic finan¢tal Insfruments are initially rwni8ed at the arTK)unt re￿1¥able or peyable including
arty related transaction costs.
Current assets and current li8bilities are subsequemdy measuEd at the cash or other
consideratA?n expected to be paid or ￿ceIVed and not discounted.
Debt instruments are sub8equently measured at amortlsed cost.
21.

Our Kids
Company Limited by Guarnntee
Notes to the Consolidated Financial Statements (¢onllnu•dJ
Year ended 31 Decernber 2024
Accounting policl•s (¢￿￿￿￿1￿j
Flnanclal Instruments (eonthiu•dJ
WhÈrÈ Investments In shares are publlcly traded or their f8ir value can otherwi8e be measured
rekn'ably, the Inveslment is subsequently measured at lalr value ￿th chsftges In falr value
re<xJynised in income and expenditure, All other such investments are subsequenty measured at
cost lesg Imp8irmenL
Other financBI instruments. including defivaiives, aR initially tÈ(*gnised Èl f8ir value. urtlÈSS
payment for an 8S8et is d8ferred beyond norm81 l￿gin688 t8rm8 or financed at a rdte of Interest
that is nct a m￿ket rate, In whlch case the asset Is measured at the present valuÈ of the futute
payments dlgcaunted at a market rate ol interest for a similar debt Instrument.
Other financlal instruments are subsequentw measured at falr value. with any changes
recognised in the statement of financial activities, With the exception of hedging instruments in a
designated hedging rel8tion8hlp.
Financial assels that are measured at cost or aTr￿rtEsed cost are r•view8d for Objecttve evidenc
of impairment at the end of each r￿ortIng date. If there is objectlve evidenta of imparrment, 3n
impaimient bss is recognlsed under the 8ppropriale heading in tha stalement of financlal
actlvities in whiGh the inrt￿l galn was recognised.
For all equity instfumerlts reg8rdless of significance, and other financial a5set8 thal are
indlvidualty significant. the88 are assessed indiviau£lly for impairrnenL Other financlal assets are
either assessed indlvldually or gmuped Dn the basis of similar Gredit rfsk characteristlcs.
Any reversals of Impairment are recognised imrnedlatety, to the exient that the reversal does not
result in a ¢arying amount of the fin8nixal asset that exceeds what the rIa￿1Thg amount woukl
have been had the impairmerrt Mt previousty been r8CO9nlsed.
Defined contrlbution plans
Contributlcns lo defined contributs'on plans are reeoghised as an eyn8¢ In the period in which
the related s￿rVICe Ss provlded. Prepaid contributk)ns are recognised as an asset to the extent
that the prepayment will lead to a relluction In future payments or a cash refijnd.
When contrlbutlons are not eXp￿ted to be setued wholty Within 12 mcnths of the end of the
r8porling date in whlch the employees rerKler the related service, th6 liabilty is mèasurad on
d6scounted present value basi& The unwindFng of thè disc<xJnt is recognised as an 8xp8n88 Fn
ihe period in which it arises.
Llmiled by guarantee
The tharity is a private company limited by guarantee, registered in England and Wale8 and a
regisiered thartty in England and Wales. The address of the registered office ts 2nd Floor.
Parkgates, Bury New Road, Preslwich, Manchester M25 OTL. In the event of the cl￿rity belng
wound up. members are required to contrlklrte ￿ amount not exceeding £1D.

Our Kids
Company Limited by Guarnntee
Notss to the ¢onsolldatsd Flnanclal Statsments (¢onNnuqdJ
Year ended 31 December 2024
Donatlons and legatles
Unrestricted Total Funds Unrestricted Total Funds
Fund8
2024
Funds
2023
Donations
Donations
19,401
19001
16,620
16,620
Donab'ons recelvable arè wholly attributable lo the charity.
Other trdding artlvltleE
Unrestrtctsd Total Funds IJn￿stricted Total Funds
Funds
2024
. Funds
2023
Arrow Mill Managernent Ltd
Easygift Trading Ltd
647,443
647.443 638,541
638,541
18,682,106 18,682.106 1e,007,247 16,007.247
19.329,549 19.329.549 16,845,788 16,645.788
Costs of oth•r tradlng actlvltles
Unrestrfcted fotai Funds Unrestricted Total Funds
Funds
2024
Funds
2023
E￿gfft Trading Ltd
Arrow Mill Management Ltd
17,759.308 17,759,308 15,167,76e 15.167,766
691,766
691.756
640,130
64Q,130
18,451,064 12A51,064 15,807,896 15,807,896
8. Expèndlturn on ¢h4ritable acthiltles by fund typ
Unr8stricW Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Ch8rty costs
Support costs
329,767
36,473
366,240
329,767
36,473
388,240
383.474
40,583
424.057
363.474
40.583
424.057
Expènditure on ¢harltabh activilies by aetlvlty typ•
Actlvities
undèrtaken Granl funding
directly of ￿￿VitieS Support costs
Totsl funds
2024
Total fijnd
2023
Charty Costs
Govemance costs
268.465
81.302
329.767
36,473
3fj6,240
383,474
40,583
424,057
36,473
36.473
268,465
61,302

Our Kids
Company Llmltsd by Guarantee
Nots8 to th8 Consolidatsd Financial Statements Icoftdnuwlj
Y•ar end•d 31 December 2024
10. Anaty4i¥ of grants
2024
2023
Grants to 5nstitutlon$
Asser Bishvil Foundation
BCGCT Halberstadt
British Frfends of RC
Ohr Chodosh Tshva
Tree Llfe Club
Bels Teflla
Bels Chaya Rochel
Amud Haizdokoh Trust
Ezra Care
Kolyom Trusi
Ahavas Chesed Trust
Other 9r8nts under £1.000 per institution
Bels Chaya
Jrrc
Yeshiva Gedola
Zi¢hron Meir
4.960
2.000
1,080
9,77Q
2,280
3,000
13,860
12.000
180
4.800
600
7,710
300
1,70D
530
11,240
1,580
1 5.046
41A02
70,770
Grants to Indlvlduals
Rell8f of povety & educational grants
Tt)tal grant5
20.100
61.302
5,690
76,460
11. Not Incon
Net income is stated after charglngl(creditlng>."
2024
2023
AmortlsaliCJr] of intsngible assets
Deprecia*'Dn of tanglble fixed asgels
11.028
.85.190
1,837
82,668
12. Audltovs rnmun•ratiofj
2024
2023
F88s payable for the Éudit of the con￿lidated financial statements
9,000
9,000
Fees payable to the charitys 8uditor and ts assrtlates for other seNic88:
Audit of the Consolldaied Flnénu81 Statements of asscciates
I,aoo
11,500

Our Kids
Cornpany Limited by Guarantee
Notes to the Consolidated Financial Statements fconthu•4
Year ended 31 December 2024
13. Staff
Thè total st2ff costs and employee benefits for the reporting periÉxl are anawd as follows:
2024
2023
Wages and salaries
Social security costs
Employer contributlons to pension plans
1,457N21
82A14
19.067
1,568.802
1,232,620
69,021
16,513
1,318,154
The aveRge head count of empk)yee8 during the year vrdS 48 (2023: 46). The avewe number
cf full-time equivalent employees during the year Is analysed as follow>.
2024
No.
2023
No.
Number tsf distribution staff - Easygift Tradlng Ltd
Number of administratlve staff - Arrow Mtll Management Ltd
10
10
46
No emFtye recaved empbyee benefits of rnore than £60,000 during the year {2023: NSD.
14. Truste¢ r•mun6ration and expenseG
No remuneration or other benefts from ernployment wrth the chaiity or a relatfjd entity were
rgcei¥ed or expenses relmbur8ed by the Irustees.
15. InLqnglble as80ts
Websltè
C08t
At 1 January 2024 and 31 O•c•rnber 2024
Amortlsation
At 1 January 2024
Charge forthe year
At 31 Doo?mber 2024
Carrying amoullt
At 31 Docern￿r 2024
At 31 December 2023
44125
1,837
11.028
12,865
31,260
42,28B
-25-

Our Kids
Company Llmlted by Guarantee
Notes to the Consolldated Flnancial Statements fconllnutd)
Year ended 31 December 2024
16. Tanglble Ilxed a8s•ts
L8n¢ and Plant and Fixtures and
bulbjings machinery
fittings
Motor
vehicles Solar Panels
Tolal
At 1 Jan 2024
Addilions
1855,689
293,186
13,471
3fA,657
744,995
155,056
900,051
31,541
150,cc￿ {075A11
11&527
150,000 4.243,938
At 31 Dec 2024
2,855,689
31,541
Dwr¢¢iatior4
At l Jan 2024
Charge for the
85,093
261,493
425.451
27.565
15,000
814,602
2.078
87,171
8,858
270,351
65,758
491,209
7.500
22,500
85.190
899,792
At 310•¢ 2024
Carylng amount
At 31 Dee 2024
28,561
2,768,518
2,770.596
36,306
408,842
319,544
2.980
3,976
127,51KI 3,344146
135,CwJO 3,260,8Q9
At 31 Dec 2023
31,693
The freehold propety, Arrow Mlll, was extemally revaIl￿d on 9th August 2017. The valuation
was c8rried out by JJL &Jrveyor4 cn behalf of Santander PIC (the mortgage Provider of the
charity}. Per the trustees Ihls represents a fair value of the Ire*hold property.
The net book value of fixed assets include £376,495 (2022 £359,409) attributable lo the
subsidiari88. the remaining value is attributable to th8 tharity.
17. Invesbnenta
Other
Inve8thients
Cost or vluatlon
At l January 21J24 and 31 Decembor 3024
Impalmknnl
At 1 January 2024 and 31 Dèoember 2024
Carytng amount
At 31 Docember 2024
At 31 December 2023
2,87S
2,875
2,875
AN Inv8strnents shown ats)ve are held at valuation,
18. 8toeks
2024
2023
Raw materials consumables
6,835,134
4,791,659
Al stocks are attributa￿5 to the subsidiaries of Ihe tharfty.
.26.

Our Klds
Company Llmlted by Guarante•
Notes to the Consolidatsd Financial Staternents (conthuad)
Year ended 31 December 2024
19. D•btors
Debtrjrs include £1.369,280 (2023 £1,269.178) attributable to the sulJsKli8ries of the parent
chanty. The remaining amunt is attributable to the charlty.
20. crgdlt0￿. amounts faAllng due wlthlTh one year
2024
2023
Bank loans and over(Irafts
Traae credllors
Accm818 and deferred incomé.
Soclal seojthy and other taxes
Obligalions under finance leases and hlre purchase contracts
Other Greditots
2.905.681
1,299.283
218,824
769,179
25.000
190,644
5AOB,611
1,522.101
1,421,857
271.682
750.729
25,000
27,904
4.D19,273
Credltots lalling due withln Dnt year Include £5,011,29212023 £3,860.454) attributable to the
sU￿ld[aIles of the charity, the balance belng due by the charity.
21. CYedrtor8: arnou￿ falling du• after moro than one year
2024
2023
Bank IDan8 and e¥erdr8ft8
Obligallons under finance leases and hire purthase contracts
Other credltors
27,037
603,089
52,083
77.083
2,208.32S
1,786,774
2,287345 2,486.946
Creditors falling due after mofe than one year IncludÉ £1,535,790 {2023 £1.279.532) 8ttributable
lo Ihe subsldiaries of the charity. Th8 remaining amount ts due by the charlty.
Bank loans and overdrafts ale secured against the rwoperty of the charity as well as 8 cross
guarantee frorn the subsldlarles.
22. Flnance lea868 and hlm purchase ¢ontraet8
The total future minimum l¢ase paYrn￿ts under flnanGe leases and hire wrch88e contracts are
as follows:
2024
2023
Not later than l year
Lat8r than l year and not later than 5 ￿Te
26,000
S2,083
77,083
25,000
77,083
102.t)83

Our Kids
Company Llmited by Guarantee
Notes to the Consolldated Flnanclal Statsmonts (¢on¢lnued)
Year endgd 31 Decomber 2024
23. Penslon8 and other M retlremèrtt behefrt8
D•fin¢d ¢ontrlbutlon plans
The amount recognised in Income or expenditure as an expense in relation to dafined
contributM)n F4an8 was £19.067 (2023: £11513).
24. Anjlysls ol charitablo funds
Unrestrieted funds
At
1 January 202
At
31 December
2024
Income ExperKliture
General funds
Revaluation reserve
3,553.136 19,348,950 (18,817,304) 4.084.781
1,110.634
1,110,634
4.663,769 19,348,QS0 (18,817,304) 4195,415
At
l January 202
31 December
2023
Income Expenditure
3.122.680 1e,662,408 (18,231,953) 3,553,13S
1,110,634
1.110.634
4,233,314 16,662,408 (16.231,953) 4.883.7fj9
General funds
Revalustion reserve
-28-

Our Klds
Cornpany Limlted by Guarantse
Notes to the Consolldated Flnanclal Statèm•nts (Mnunuodj
Year ended 31 December 2024
26. Analysls of net a8set8 between fur
Unrestrtcted Total Funds
Funds
2024
Int8ngible 855ets
Tangible fixed assets
Investrnents
Current assets
Creditors less than l year
Creditors greater than 1 year
31,260
31,260
3.344.146
4344,146
2,875
2,875
9,513,190
9,513,190
(5,408,611) (5,408.611>
(2.287,445) (2,287,4451
5.195,415
5,195.416
Unrextrlthd Total Funds
Funds
2023
Intangible assets
Tanglble f￿ed assets
Investsnents
Current assets
Credilors less than 1 year
Creditcrs greater than l year
Not a$8ets
42.288
42.288
3,260,8C9
1260,809
2,875
2.875
7,844,016
7,844,018
(4,019.273) (4,019,273)
{2,466.946) (2.466.946)
4.663,769
4,S63,769
26. Analysls tsf change$ in not debt
At
At l Jan 2024 Cash Ilows 31 Dec 2024
Cash at bank and in hand
Debt due withln one year
Debt due after one year
1.475,539
(168.962) 1.306,677
(1.647.101) (1,383,580) (2,930,681)
(680,172)
601,052
(79.120)
(751,734) (g51.490) (1.703,2241
27. Rokted pa￿
Mr S Rose. Is 8 dlractor 8nd shar8holder of Easygrft Trading LIMI￿ and anOt￿r ￿mpafty
Easygift Logistics Ltd. During the y68r, Easygift Trading Ltd paid £740,320 {2023 £722,330) to
Easyglft LogislKs Ltd for the provislon of key management personnel and Staff. This was paid
wlthin a servlees agreemant LEtween the two companies.
Included wthln creditors greater than one yaar is an amount of £1,158,229 (2023 £1,1 a4.923)
owing from Easyglft Trsdrng Ltd to Easygift Logistics Ltd.
-29-

OUR KIDS CHARITY
Notes to the non-consolldated flNncSal statements
year ended 31 Deeember 2024
Tanglble aasets
Property
P&M
F&F
Solar
Total
panels
C4Xt
At 1 January 2024 and 31 December 2024
2,762,267
104,587
40,310
150,000 3,057,164
Dgpreolatlon
At 1 January 2024
77,889
35,875
7,500
121,264
Charge for ihe year
4,005
7,500
12,170
At 31 December 2024
81,894
36,540
15,CQO
133,434
Carrylng amount
Al 31 Docember 2024
2,762,267
22,093
3,770
135,000 2,923,730
Al 31 December 2023
2,762,267
26.698
4,435
142.500 2,935.900
Pag• 30

OUR KIDS CHARrrY
Notes to thè non4ohsolldated Ilnanelal statemer
Year ended 310ecember 2024
29. Investments
Shares In
subsidiaries
Other
Total
Investmenis
At 1 J2nu8ry 2024
1,18S,002
2,875 1,187,877
Additions
180,OIYJ
180,000
At 31 December 2024
1,365,002
2,87S 1.367,877
Impalrnient
At 1 January 2Q24 and 31 December 2024
Carrylng Amount
At 31 Decemb•r 2024
1,365,002
2,875 1,367,877
At 31 Dec8mb8r 2023
1.1￿,002
2,875 1,187.877
Debtors
2024
2023
Amourtts owecl by group undertakings
Other debtors
346,538
221638
309,546 307,640
656,084
530,178
Pagè 31

OUR KIDS CHARITY
Notes to thfr n¢)n4onsolidated fÉnancial statsments
Year ended 31 December 2024
31.
Credltors: amounts faiithg due wllhln Dne year
2024
2023
88nk loans and overdrafts
1C6,080
106,080
A¢Gruals and deferted income
37,239
37,239
Obligations under finance leases
25,DCN)
25,000
Other cx8ditors
48.000
48,0(J)
216,319
218,319
32.
Credltors: amounts lalllng due after more than ono y•ar
2024
2023
Bank loans and overdrafts
474,303
571,435
Obiigations urKfer finance leases
51083
77,Q83
Other creditors
406,269
481,397
932,655 1,129,91S
Page 32