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 Cli￿1.1(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. Kitil￿O 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 malich￿ter'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 pre￿IllIg 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'&11￿1 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 Ca￿Se 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 pl￿pe1. iiiiderst￿lIidlI1g 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 exp￿illittlle
Ncl expeii(Iltiire
15,0291
{5,029}
lletojielli￿lti0n 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,,
Chal7tab￿e 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 p￿geS 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 Fli￿lIcial 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 b￿l¢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 8eiiei￿l 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 fiJiaiict*l liabilities reco￿lIsed 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 Fill￿11¢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 ye*i' 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 finwiG￿al ye*Y.
S Td2XlItIoii
The charity ts o Irgi5t¢tEd clmiily and is tliereforo exeinpt fiY>iii taxftlioii.
6 T*iiglblts fix￿1 %$$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