2023-03-31-accounts

Registered Company Number: 05968235 (England and Wales) Registered Charity Number: 1118180

REPORT OF THE DIRECTORS/TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 FOR KIDCARE INTERNATIONAL

Andrew Thurburn & Co. Chartered Accountants 38 Tamworth Road Croydon Surrey CR0 1XU

Registered Company Number: 05968235 (England and Wales) Registered Charity Number: 1118180

KIDCARE INTERNATIONAL REPORT OF THE DIRECTORS/TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

COMPANY INFORMATION

1. LEGAL REGISTRATION : Company registered number: 5968235 Registered charity number: 1118180

2. PRINCIPAL ADDRESS & CONTACT DETAILS

Company Registered Office: Incorporated 16 October 2006 Registered 1 March 2007 KIDCARE International SBC House, Restmor Way, Wallington, Surrey SM6 7AH (Office) Tel/Fax: [phone] Reception: 020 8669 0011 Email: [e-mail] Website: www.kidcare-international.org

Other official address used: True Vine 67 Melfort Road Thornton Heath, Surrey, CR7 7RT

3. BANKERS & ACCOUNTANTS

Lloyds Bank Caterham Branch 21 Station Avenue, Caterham, Surrey, CR3 6YT

Andrew Thurburn Andrew Thurburn and Co. 38 Tamworth Road Croydon Surrey CR0 1XU

4. VISION & OBJECTS OF THE CHARITY

Vision : KIDCARE INTERNATIONAL is a Christian registered charity founded in April 1999. We are also a UK-based, not-for-profit, private limited company with partners and subsidiary branches in different nations. We are dedicated to addressing the needs of children, strengthening families and contributing positively to as many communities as we can both in the UK and around the world.

Objective as Stated in The Memorandum and Charity Constitution: The objects of the Charity are:

• (i) To relieve children and young adults living in (but not by way of limitation) Asia, Africa, Europe and South America and who are in conditions of need or financial hardship either generally or individually, in accordance with Christian principles by making grants of money for providing or paying for items, services or facilities such as the establishment of medical units, feeding programmes, Christian orphanages, schools, children and youth support centres and income generation projects.

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

KIDCARE INTERNATIONAL REPORT OF THE DIRECTORS/TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (Contd)

• (ii) To provide, for the benefit of the public, support by way of marriage seminars, parenting classes and other material provision for families and assistance through conciliation for couples whose relationships appear to be breaking down.

• (iii) To advance the care and development of children and strong family units in accordance with Christian principles.

5. DIRECTORS (TRUSTEES), PRINCIPAL OFFICERS/STAFF & PARTNERS

Board of Trustees/Directors

UK Mission Partners True Vine Church Harvine Consultants All Things Mighty

Rupa Panesar (Chair) Susie Djan (Executive Director) Reverend Ray Djan Cecil Addy Darren Gomez Charlene Haley Bayoh Conteh

Mission Partners Overseas

Denmark: Kim and Suzanne Madsen Ghana: Pastor and Mrs. Gloria Bonney Uganda: Rev. James Bwengye Pastor Patrick Kirunda Mr Michael Nadiope Kenya: Reverend Walter Ominde Ongala, Pastor Jesca Dama and Miss Edna Dama

Voluntary Staff Brandon Billy (Office Shirley Ashley (Volunteer) Patrick Quajo (Administrator) Teresa O’Connor (Sponsorship Administrator) Cheryl Djan (Fundraising Events) Camille Witter (Social Media)

6. STATEMENT OF PRINCIPAL RESPONSIBILITIES OF THE DIRECTORS/TRUSTEES

The Trustees have the following powers in the administration of the Charity as conferred by the Articles of Association:

1. to appoint a Chairman, Treasurer and other honorary officers from among their number;

2. to delegate any of their functions to committees consisting of two or more individuals appointed by them (but at least one member of every committee must be a Trustee and all proceedings of committees must be reported promptly to the Trustees);

3. to make Standing Orders consistent with the Memorandum, these Articles and the Act) to govern proceedings at general meetings;

4. to make Rules consistent with the Memorandum, these Articles and the Act to govern proceedings at their meetings and at meetings of committees;

5. to make Regulations consistent with the Memorandum, these Articles and the Act to govern the administration of the Charity and the use of its seal (if any);

6. to establish procedures to assist the resolution of disputes within the Charity;

7. to exercise any powers of the Charity which are not reserved to a general meeting.

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

KIDCARE INTERNATIONAL REPORT OF THE DIRECTORS/TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

7. RISK ASSESSMENT

The trustees have overall responsibility for ensuring that the Company has appropriate systems of control, both financial and operational. These systems are designed to provide reasonable assurance against material misstatement or loss. During the year, the trustees and more particularly the Executive office has continued to review the major financial and operational risks facing the charity. It continues to monitor, on a regular basis, the implementation of any changes necessary to ensure that, as far as is reasonable, controls are in place to protect the charity, its members, its staff, the general public and other stakeholders.

8. RESERVES POLICY

To ensure an adequate level of working capital the company's objective is to have sufficient reserves to meet the average expenditure of 6 months.

9. PUBLIC BENEFIT

When planning the activities for the year, the trustees have considered the Charity Commission's guidance on public benefit and believe that this guidance has been followed.

SDjan

……………………………………………………

Susie Djan – Director (Trustee).

29 January 2024

KIDCARE INTERNATIONAL

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

REPORT OF THE DIRECTORS/TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023

Kidcare continued to do many of it appeals via social media, an easter funfair and 10k running marathons. Donations have continued from our faithful sponsors. Kidcare celebrated 24 years of its work in April 2023. On the whole financially, our donations have remained consistent. Also the Gift Aid which comes in helps the funding of our projects.

Our Kidcare Schools in Uganda are doing well and the numbers of children are expanding. In 2022 -2023, donations were given by Kidcare to assist in feeding children, paying salaries of teachers and the costs of running the above named schools.

• a. In Kidcare Alpha Boluwero saw the building of toilets for girls and boys. Also the improvement of the school classroom blocks

• b. True Vine Kidcare Buwenge also saw the extension of another classroom

• c. Kidcare Children’s Home had a number of renovations done to the home like the repair of the guttering, plastering of walls and new set of toilets.

We also assisted in giving food parcels to many in famine stricken areas in Uganda.

The KEEP (Kidcare Economic Empowerment Project) started in 2016 in the villages of Namwendwa Parish in Kamuli and Kibbeto in Kangulumira. These are villages in the Eastern Region of Uganda. KEEP enables selected individuals and families to start and sustain smallscale businesses that will help support themselves continues to thrive and progress. Kidcare continues its support of over 50 beneficiaries by giving them start up grants for income generating businesses.

Kenya

We started the Precious Products Project which donates sanitary towels and other products to over 80 vulnerable girls in the rural villages of Kisumu

Ghana, Shiloh Kidcare Centre.

Kidcare continued to support this school. The Main focus of teaching and learning was: Mathematics, English and French with an introduction of Verbal and Quantitative Reasoning for class Three to Five. Morning breakfast was supplied for many more of the children who came to school without eating breakfast from home. Children are given lunch, clothing and many of their medical needs are attended to. The school is progressing very well and now has over 120 children

On the whole for this period, Kidcare has been able to offer assistance in different ways to several communities in East and West Africa bringing much needed relief and hope to many individuals, families and communities. In the areas we have given to, we have educated children who would otherwise not have received any education. Kidcare has organised for the feeding of the children and their families as well as other needy families in the communities where we work.

Report submitted on behalf of the Trustees Susie Djan 29[th] January 2024

KIDCARE INTERNATIONAL

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

	Unrestricted	Unrestricted	Restricted	Total	Total
		Funds	Funds	2023	2022
	Notes	£	£	£	£
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income		78,827	20,510	99,337	118,363
Investment income – bank interest		36	-	36	4
		––––––	––––––	––––––	––––––
		78,863	20,510	99,373	118,367
		––––––	––––––	––––––	––––––
RESOURCES EXPENDED
Charitable activities
Sponsorships	3	-	48,165	48,165	40,498
Mission expenses and projects		41,566	-	41,566	49,182
Fundraising Costs		1,814	-	1,814	-
Other costs	4	21,536	-	21,536	21,137
		––––––	––––––	––––––	––––––
		64,916	48,165	113,081	110,817
		––––––	––––––	––––––	––––––
NET INCOME/(EXPENDITURE)	FOR YEAR	13,947	(27,655)	(13,708)	7,550
RECONCILIATION OF FUNDS
Transfer of Funds		(27,500)	27,500	-	-
Fund balances at 1 April 2022		159,713	1,014	160,727	153,177
		––––––	––––––	––––––	––––––
TOTAL FUNDS CARRIED FORWARD		146,160	859	147,019	160,727

The notes form part of these financial statements

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

KIDCARE INTERNATIONAL BALANCE SHEET AT 31 MARCH 2023

		2023	2022
	Notes	£	£
FIXED ASSETS
Tangible assets	5	124,000	124,000
		––––––	––––––
CURRENT ASSETS
Cash at bank & in hand		23,019	36,727
		––––––	––––––
		22,019	36,727
		––––––	––––––
CURRENT LIABILITIES
Sundry creditors due within one year		( - )	( - )
		––––––	––––––
NET CURRENT ASSETS		23,019	36,727
		––––––	––––––
NET ASSETS		147,019	160,727
FUNDS	6
Unrestricted funds		146,160	159,713
Restricted funds		859	1,014
		––––––	––––––
TOTAL FUNDS		147,019	160,727

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The trustees have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

• (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and

• (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The financial statements were approved by the Board of Trustees on [date] and were signed on its behalf by:

………………………………………………..

Susie Djan – Trustee/Director 29[th] January 2024

The notes form part of these financial statements

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

KIDCARE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. ACCOUNTING POLICIES

Basis of preparation

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation of equipment is calculated at variable rates so as to write off the assets over their estimated useful lives.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

2. TRUSTEES' REMUNERATION AND BENEFITS

Clause 5.1.5 of the Kidcare Trust Constitution and also Kidcare's Company Memorandum of Association makes provision for any trustee or director to be paid a reasonable amount when instructed by the other trustees/directors to act in a professional capacity on behalf of the company. Modest invoices are currently raised by one of the directors to the trust/company for her professional services and there is no conflict of interest.

KIDCARE INTERNATIONAL

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (Contd)

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 (2022: none).

3. SPONSORSHIPS AND PROJECTS (RESTRICTED) Education and orphanages 4. OTHER COSTS (UNRESTRICTED) Freelance Services Office supplies, printing, telephone, website, etc. Governance costs (accountancy fees) Land Appreciation There were no employees of the charity 5. TANGIBLE FIXED ASSETS Cost At 1 April 2022 Additions Land Appreciation Disposals At 31 March 2023 Depreciation At 1 April 2022 Charge for year On disposals At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022

2023 2022 £ £ 48,165 40,498 2023 2022 £ £ 10,745 10,710 10,191 13,851 600 576 ( - ) (4,000) –––––– –––––– 21,536 21,137 Land, Buildings & Equipment £ 131,562 - - - –––––– 131,562 –––––– 7,562 - ( - ) –––––– 7,562 –––––– 124,000 124,000

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

KIDCARE INTERNATIONAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (Contd)

6.	MOVEMENT IN FUNDS	Net movement	Net movement
		At 01.04.22	in Funds	At 31.3.23
		£	£	£
	Unrestricted funds
	General fund	159,713	(13,553)	146,160
	Restricted funds
	Education and Orphanages	1,014	(155)	859
		––––––	––––––	––––––
	TOTAL FUNDS	160,727	(13,708)	147,019
	Net movement in funds included in the above is as follows:
		Incoming	Resources	Movement
		Resources	Expended	in Funds
		£	£	£
	Unrestricted funds
	General fund	78,863	64,916	13,947
	Restricted funds
	Sponsorships, Missions & Projects	20,510	48,165	(27,655)
		–––––––	–––––––	––––––
	TOTAL FUNDS	99,373	113,081	(13,708)

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Registered Company No: 05968235 (England and Wales) Registered Charity Number: 118180

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIDCARE INTERNATIONAL

I report on the accounts of the charitable company for the year ended 31 March 2023 which are set out on pages 5 to 9.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

• (1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

• (2) the accounts do not accord with those records; or

• (3) the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I confirm that there are no matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Andrew Thurburn

Andrew Thurburn & Co Chartered Accountants 38 Tamworth Road Croydon CR0 1XU

29 January 2024

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