Kids TrLlSt for Ilie Yea¥ Elided 21 De¢eiJibei' 2023
I<ids Ti'ust CoiiteRlts (coiitiiiiiecl) RefeiEii£e Rnd Adiniiiislixtivc Dclai15 Triislees, REPDrl 4105 Slatemeiit of Ti'iistees, Respoiisibililies Ijidepeiideiil Ixalliiii¢i'5 R¢port Slalemeiil of Fiiiaiicial Aeiivilies Bftlaiic¢ Slieet Notes lu tlic fiiiallcial Sial¢in¢iiis 10 10 12
Icids Ti'iist Ilefei'eilee Rii(l AdininistrRtii'e Details TJ'u$ttcs Rabbi Dovid Jaffe Mrs R. mxi.ks Cliayity IlegistJ'Atloii Ntimboi. Pi'iIi£ipHI orrice 446 LoiY¢i' BIDuglitoii Rd. Salfoyd M7 2FG ShaLi¢r Colieii & Boi. Cliai'lcrcd AccoiiiitRiit5 31 SaGkville St. Maiicljcsler MI 3LZ
l<i(Is Ti'ust 'ri'ustees' RepDI't De¢ei)Iber 2023. 11ie Boai'd ofTriislees112ve coiisideied tlie niajor risk5 to which Ilie Chai'ily is e.Kposed, IILive J'cvi¢wed Ilioscrisk5 Piiblic beiitfit TIIC ITriiip05¢ of Ilie Cli1.1(Y is 10 bejiefil cliildi'eii, youii8 people Riid faiililics COV£ by Ihc Chh¥ily'S A¢Iiviii¢s. Objeeéives tIVItIes Objecls 11(1 ffiii b¥tonie fiilly fiiiiLlioiiinE 11 ijrodiiclive iiienibei'5 of society. l-o do Iliis tli¢ cliai'ily pix)vides si8ttpo%linB Atliievenieiils A)Id pei'foi'nilliiee api)ropi'iatc %ci'viccs. coiiiis¢lling aiid geii¢ial siiiJi)Drl. We liave also exp&iided oiii'oiitrcacli piogimiii to encoiirage niois peDple to eitga8e iviih aiid appi'eciate Ili£ valiic of Ilicsc siipport seNices. Voluiiltei-s Itse Cliai'ity ielie5 011 voliiiitcer5 to %iippovt ils piDgrani aiid aclivilies. Over Ilie past 12 inoiii115 oiir voliint¢¢i liavc dclivci'cd aboiil 400 Iioiiis of Siipporl iyiihoiil wliicli ive ivoiild be iTiiable lo carry oiIt iliB fiill iaiigc of oui. Reserves Policy Tlie Ii'usi¢es liave r¢vieived ilie IEseives policy Aiid, iii &ccor(lauce iviih Cliai'ity CoinnFi5sion giiidelities , Iiave The oi'gaiiisaiion's irt¢oiii¢ ivas £41,345 foi. Ilje year. Diiriijg Iljo fin#iicÈal ycar of 2023 111¢ C.li#rily h*d a d¢fJ¢il f £5,029.
lciils'fi'iist Ti'iistees, Ilei)oi't (coiitiiiii¢il) Plfi>Js foi. KitilO ljoi'lods 'riiB Cliarity Iilathry tD ¢oTh1snu¢ its work iii Bll il% eoi'e areas. l¥e inteiid lo engage iviili Jnore People fi'oill all ii'alks Dfiif¢, fiiiding oiit ili¢ type8 of services and 5uppor¢ iliey boili ivant aiid iieed. l)arily due lo the challcngiii¥ ecvntMTli¢ Gliiiialr, lye ar¢ appiDn¢lied by nioi? people ivlio nro oul of i*ork, ttiiable lo affnrd IEDt aiid getting into dirficiiliics iYitlJ ilieir Iioiisisig arrallg¢iiieiit5 01. de, Ivliicli lias a liiige ¢ff¢cl oil pa85iiig fRiiiilies aroiiiid the systciii, bui kecping Ihciii iii ilie loop and providing * p¢rsonalise(l opproach, lvliicli 1$ slio%vii lo Imye wgilive resu5is for soinc of GIEat¢r malichter'S Inosi disR<lviiil&ge(I faniilics an(1 individiials. We iwll fiirfh¢i' invest iii fiiiidyaisiiig to enable kis to to exl¢nd existing s¢ivi¢es 10 b¢ abl¢ to nieet Ilic Rctual ilt on Ilke £roiiiid as iycll as pilot llelv Pteveiilaliv¢ PKDje¢ts to Meet tliis iieed. Drt iva5 ap ved by Ilic Iriisiccs of Ih¢ ¢liAriiy 011 15 April 2024 ahd signed oli it5 behaifby.. Di. C'l onilin Thislee
Ili115 Tt'iist StRteinent of Triisteesl Resi)0118ibilities Uiiiled Kiiigdotii Accoiiiilin8 Slill?(la¥(Is IUnitc(l Kiiigdoni GeiiciRlly Accepted Accouiiliiig Pi'HLlice} Aiid give a Iriie and laii. vieiy of ilie slat6 of )ffaiiY of Ilie cliai'ity aiid of Ilje iliCOJiibllg igsoiiires %pi)licNlioii Df rt6Qitlf¢5 of Ilje charity for Ilvdl period. IJJ preIllIg tli¢$e fiiiaiicial slalemeiils, Ilie Iriiste¢s ar¢ iEqiiired io.. seltct 5llltllblt accouthting polioi¢s aiid Ilien igpply tliein ¢oiisisieoily', obscive Ilie ii)£lhod% aiid priiioiplcs in Ilie Cli81'ilie5 SORP,. stiltc wlictliei'Hppli¢&ble nLcoiiiiliiig slaiidaid5 liave been lolloiv¢d, $vbjecl lo aiiy iiialErinl dep&iliii'c5 dÈsLlos¢d 7.lie Ii'iistcts ar¢ IE5PUtisible for keLPili¥ pfDPCI' ac¢oiinliiig ircords Ilial disclose ivilli ieasoiiable accuracy al ai)y The ILLisIc¢5 ar¢ Itlso rcgputisible foi. safe8u%I'diiiE Ilic ass¢15 Of tli¢ ¢harity aiid lieiice foi- t&kiJig easo1)uble steps oli Ilit Cliai'itsble coinpaiiy's ivebsilc. Lcgislatioll govtriEiJig t1 pr¢pii I'&111 and disseiiJiiialioi) Df fiiiaiiGIHI Ai)pr Ilie cliRrity 011 15 Api'il 2024 aijd 5igiicd ull ils b¢haifby'. Trustee
Iliils'fi'iist Jii(lepeiiileiit Ei x8iniiiei"s Repoi't to tlie ti-iistees of Kicls l l'ust I rcporl lo Ilic li'iislcLS 0)) tijy cx8millalioii of tlic accoiiiils ofKids'l'r1151 for Ilic year l{led 31 DeB¢iMb¢r 2023. Ilcsponsii)ilitie8 iltJ(I bn5is of I'epoi'É 115 Ilie ¢hai'ily Ii'iiste&% of Kids'l'j'usl yoii I'espoJisibl¢ for Ilic prepainlioii of Ihc &ccoiiiJls iii K¢oriiaLlCe IviIII Ilie r¢quii'einEiils of Ihc Cliar&li¢s Act 2011 ('tlir AGI,). l itporl irt i'espe¢t of Iiiy ¢x*mi1141ioJi of ilie Kids Triisl's 8ccoiiJIIs c?rried out uiider sectioit 145 of tlit 2011 Act iilldei, 5eclioJi 145151(b) orth¢ Attl. I liave conipletcd iiiy cxaiiiiiihlion. I tDnfiiiM Iliat rto iiiftlerifil iiialtcrs havc coiiit lo niy allelili) tii CoiineGtioii iyitli Ilie exlliniijatioii givi1 iiie CaSe lo bclievc tlial iii aiiy inalerial resp¢ct', aecoiiiiling re¢01$ weve tx)I kept iii respect of Kids T¥LlSt as required by 5eclioii 130 of the Act; OT 2. tlie accoiiiit5 do not accord iviih Iliosc ircoyils.. or accoiiiiis giv¢ a'ivii¢ alld f&ii' vieiv. Ivhicli is iiol a niatter coiisidered as parl of an iiidopoiid¢iit exait)ib81ion. I liavc Jio coiiccriis aiid liAve cotne a¢ros5 TIO Otliti. niRltcrs in coThiieGtion ivilh tli¢ exainiiialioti lo iYlii¢li attciilion sliould be di'niyii iii Ihis Irpoi'l in order lo eiiable a plpe1. iiiiderstlIidlI1g of (lie accouThts to be rea¢lied. Sliacter ColicLI & Bor Clillrl¢]ed A¢¢oiiiilatils 31 Sackville Si. Mati¢liesl¢r MI 3LZ DRl¢.'15 Apyil 2024
I<icls Ti'iist StRteEneiit of Ifii)Hiieial Activities foi. tlie Ye81. 11(le(131 Decenibei. 2023 Ulli'osti'itted 21123 Note Total iiicotjie Tol%1 expillittlle Ncl expeii(Iltiire 15,0291 {5,029} lletojiellilti0n ur ruikd3 Total fiiiL(Is broiiglil foYiv#rd Total furids c&iritd foi'¥vfird runds 2022 Not¢ 46.018 Total iiicot]ie Exiieiiilltui'e Dn,, Chal7tabe aclivilies 47,614 Tolal expendiliiiE 147,614L 47,614J Nel expeiidilviE .596 1,596 {1,5961 (1,5961 'roldl fiit)ds caii'ivd loi'i%'ard 5.640 All ofiije cliority's &clivthti¢s d¢rive fiDI)] coJ)tiiiiiiiig op¢iTrlioiis diiriiig tlic abDVC hyo pci'iods.
l<i(Is Ti'ust (Registi*tion iiiiinbei.: 1115104) BalaIiee Slieet #t 31 Deeenibc). 2023 2023 2022 Note liixed ?s$vts 'raiigibl¢ Ass¢ls 178 209 CIiL'I'ellt ass¢ts Cash al bank aiid iii liand 6,033 742 602 N¢t cui'rtjit &ssets 433 Iyot assets Totnl fuiids 611 'nie fiiiaiicial statciiienls oil pgeS 6 to l O ivtti't appi'oved by Ilic tl'LisIt#S. And avthoiised foi Tssiteoii 15 April 2024 Dr C Toniliii 'I'rniste
ICi(Is Ti'ust Notes to tlie ITiiilliieiAI Statei)ieiifs foi. tlie YeaR' Ei iided 31 Decenibci. 2023 Stlltenient of coiiipliance Rtcomiiieiided Pra¢ii¢¢ issiied IN Oclobev 2019, Ilie FlilIcial RepoitiJJK Slaiidaixl Applicable iti Ilie Ullil¢d Kiilgdoitt and Ilepiiblic of Irelaiid (fRS 1021 aiid Ilie Charilies 2011. Basls of pJ'oi)xrAfloJi bern pY¢i)ai'¢d Linder Ilie hi$loi'ical cost convcnlioii i¥ilh items recogi)i5¢d at cost oi. Ira115acli051 valiit iill1¢5S Tli¢ financial gtaienienls Iiav¢ beeii prepared oil a goitlE Colhcej'ii basi5. Tli¢ triist¢¢shs$t5s1vhelliei-tlie iiseofgoiiig cojicerii is approi)riale i.e. Ivlie¢lierilieJeare any iiintcrial ull¢ci'MiiiII¢S coiicetji. 'llJe Iriislees iiiake Iliis asscssmcjit iii irspecl ot. a pa'iod ol. oli¢ year ftDrn the dal¢ of ai)i?ioval of Ilie Appeol$ AJi(l DoiiAIIOIIS Kxpeiiilltuie All expcii(liliire is recognis¢d oncc Ih¢iY 1$ a legal oi. con.%lrii¢tiv¢ obliglllion 10 that cxpeJi(litiii'e, tt Is probable expeJidiliir¢ licadiii¥ Ilial iiggr¢gvtle siittilar cos18 lo that calegr)iy. Wliere costs caiijiot be directly attribiilcd to Ilo¢al¢d tlic basis of lijiie speiil, aiiil dei>recialioii chai'ges allocated oil Ihc porliojj of the asset's iise. Otlier siii)w>rl cosls are Rllocal¢d hasEd 011 Ihr spi'ead of staff ro%ls. CJ1471'ilrtblÉ ftcliijllles Cl?arilablc cxi)eiiililiire ¢oiiipi'is¢s Iliose costs iJJciiiYed by Ilic ¢harity Éli ilic delivery of ils RclivitÉes aiid services fth. ils bl¢fiCial¢s. It iiicliides boili ¢0515 tliai ¢an b¢ allocaied dire¢lly lo sii¢lJ activittes Aiid Iliosc costs of an 'hxatioii Tlie cliarity is eojisidered to i)1185 Ihe Icsls s¢1 oiit in PaTagrai)li I ScliEdiil¢ 6 of Ili¢ finAiiG¢ A¢1 2010 aiid Ilieirfore li nieets Ilie d¢fiiiltioii of a cliiryl'ilable coiiipaiiy for UK co¥ix>J'alioTh lax piii'poses. Awordiiiglyi Il)¢ cliarity 15 potejitially EXEiiipI fi'oiii laxalion I'especl of iiicom¢ oi. capital gaiiis iecgivcd wiiljiii calcgorits covelrd by Chaprer 3 Pol'l I l of ilie Coypoi'alioii Tax Acl 2010 or SeclioLI 256 of tho TaxRlioii of Cliui'gedbl¢ Gttiiis Act 1992, lo tlie exteiil tlial sucli iiieotiie or g&iiis are applied eKLliisively lo charilable piii'poses. Txllgible fJxo(l Rss¢t$ Iiidividiial lixed assEls eostiiig £0.00 oi. Inore Ri'¢ initially ¢0j'ded 11 Cost. l¢ss oily siibs¢qii¢iil rtccuijiiilated d¢pr¢ciRtioii aiid siibseqii¢iit ittiiiniilaled iiiipairineiit losses, io
Icicls Ti'ElSt Notes to tlie fiiiiAIicil4 I StAteJneiits foTr' tlie Yeai. Et nde(131 Deeeinbei. 2023 (coiitiiiiicil) Dcpi'ccinliDll Mlld Jtnol'tlsnlloii A55et clnss Fixliii'es Rnd fittings 15Yo pBr aliniii Rcdiicirtg balaziee basis Uiiresli'icled itTrcoitie funds aye 8eiieil fiiiids tlial are avail&blc foi. ILS¢ Ht tlie Irustces discretion ¥ii fiii'tli¢rai)c¢ of tlie objeGtiVC5 ofthe cliclrity. CIiisslfic<ilioii Fizijiicigl assets iid fiJiaiictl liabilities recolIsed iylicn ihe cliarily becojnes & PArly lo Ilic ¢oiilin¢liial IIIN11¢ial liabilities atid eqiiity insli'iimetits are ¢lassified accoiYliiiE to the siibslance of Ilie contra¢iiiRI tlie ¢hJrity after deductllig all ofils liabilities. 2 lii¢oine fi'orn cliai'itAble ftclivitles Appeals Jiid dottaliojis 3 Llxi)eRiditui'e on clJAritRble Aclivitles TotRI 318 Wclfrtf¢ SLIPPOI'I and ctsiiiis¢lling R¢iit &iid l'ates 36,479 1,800 31 Depi'e¢ialioii of orrJ¢e fixiures aiid filtlll8S Office txi)e115e5 Prsiiliiig poglig¢ fiiid sl&lioii¢ry Accoiiiitiiicy Bank cliai'ges 1.502 4,984 1,200 li
lCi(l$ Ti'iist Notes to tRit Fill11¢1] Stateiiiejjts fol. fhe Ycai, Ei iiclcd 31 Decembei. 2023 (eohtliiued) 4 Trust¢¢s I'eniiiJi¢i'atloii niEd ¢Kpo11$¢$ Rabbi C Tonilln Diii'iiig (lie yei' Rabbi C. Tomliji IEceivtd mn)IiJJeiMtiott ot'£2,10012022 £2.300) foi. coyllselling. No oiljer tl'UYleE I'E¢eivEd J'en)iinerAlion diiriii# tlii5 01. Ilie pr8vioiis finwiGal yeY. S Td2XlItIoii The charity ts o Irgi5t¢tEd clmiily and is tliereforo exeinpt fiY>iii taxftlioii. 6 T*iiglblts fix1 %$$ets Vvi'iiiture niiil cqiiipmttkt I'ota) Cosl Ai i Januaiy 2023 aiid 31 Deceiiiber 2023 46 Deiii'eclAtlon Ai I laiiiiaiy 2023 Cliaige foi. tke year 837 837 31 31 868 868 Net boolc vlliie At l Jaiiiiary 2023 209 20 At 31 Dec¢n)ber2023 7 CTr51h niid eR811 equiYAlciits 2023 2022 C&%h 81 B&iik 1,175 6,033 8 Ci'cdltoi's.. &nioibnt5 flllliJg (lue w'itliill Ome y¢Ar 2023 2022 Ac¢riial¥ 742 602 9 Puiids All fiiiids iiiirc811'ieted. 12