2022-03-31-accounts

REGISTERED COMPANY NUMBER: 06288309 (England arml Wales) REGISTERED CHARITY NUMBER: 1121519 Report of theTrustees and Vnaudited ￿nanCIal Statements for the Year Ended 31 March 2022 KIYA Sur¥iTrt¥T5 11111 'A(99￿￿ 176 COAIPANIES PIOUSE Swindells LLP Chartered Attountants Wilson House 48 Brooklyn Road Seaford East Sussex BN25 2DX

KIYA &iriii¥ors Contents of the Financial Statements forthe Year Ended 31 March 2022 Pa8e Report of the Trtsstees Irrflependent Examiner'5 Report Statement of Financial Artiviknes Balance Sheet 8 to 9 Note5 to the Finan¢ial Statements 10 to 17 Detsiled Statement of Financial Arti¥itie5 18 to 19

T¥ KIYA Surnvors Report ofthe Trustees for the Year Ended 31 March 2022 The trustees who are also directors of the chartty for the purposes of the Companies Art 2006, present their report with the financial Statements of the chartty for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffectNe l January 20191. OBJEcfivES AND ACTIVITIES Objectives and aim5 The objects of the charity are the relief of children and young people in Peru who have special needs, are abused, abandoned or are disadvantaged by reason of their social or economic circumstances and the advancement of education, general wellbeing and care of such children and young people. Significant artivltles Kiya Survivors aims to focus on the communities in the Mancora region of Peru where many famSlles have been dramatically affected by COVID-19 and to support them. The 8ack-to-school programme was launched to help children from the community prepare for the re integration in their place of learning after 2 years of schools being closed. The programmes have created a structure for the chIld￿n which incorporates their rehabilitation through,. physiotherapy. speech therapy. life skills workshops. community programmes. family support groups and education, outreach programmes and early stimulation. Public benefit The Trustees confim) that they have complied with their duty in the CharTties Act 2011 to have due regard to public benefrt guidance published by the Commission in deteTminin8 the actrvities undertaken by the Charity. The Trustees are satisfied that the aims and objectNes of the charty and the artivities rep)rted on above to achieve those aims. meet these principles. Volunteers The charity has a team of volunteer5 who provide valuable support to the charity's activities. Volunteers tend to provide assistance on either grant funding. Eeneral and specific fund raising, admin, donor liaison. and communication. All volunteers benefrt from the charity's volunteer training and support programme. Page I

KIYA SuThfvors Report of the Trustees for the Year Ended 31 Marth 2022 ACHIEVEME￿ AND PERFORMANCE Charftable achlevements and perforrnance Kiya Survivors currentty works with 22 children between the 3 projects they run and employs a total of 2 paid staff in Peru along with an actountant, bookkeeper an(1 Lawyer in the country to ensure the running of the projects is in good order and funds are directed as they are supposed to be. All of the staff in Peru are from the kncal communities. offering much-needed work to locals. All staff are trained professionals and they ensure Kiya sUrvp￿r$ pro¥￿e$ the children with a high level of therapy and support. The charity has continued with its funding and continues to look for new sUPPQrters of rts work. These activities in Peru were: Our main sponsor of The Rainbow House gave notice in 2019 on their sponsorship so we decided to make our focus on re integrating the remaining 5 children who were Irving at the home in Urubamba, and securin8 the past and present children with sponsors for their continued Èdutation and medical costs. This was 5ucce5sful and as well as supporting the children with education and medical needs, we now fund a home in Cuzco for 4 siblings who were residing in the home who wanted to stay together and had no other family to Stay with. Our sponsor decided to extend his sponsorship by I more year to ensure the transition Was Smooth and the children didn't go without. Mama Cocha in Mancora, now operates as èn outreach programme providing in home physiotherapy, speech therapy and occupational therapy. The project also provides weekly hydrotherapy to patients and psychological support in the form of workshops. support groups and one io one session. We currently have 30 patient5 in the Mama Cocha projert benefitin8 from therapy. medical SUppl￿S and support. We are actively seeking a new, long term sponsorto help secvre the centre's future. FINANCIAL REVIEW Financial position A deficit of £9,503 was recorded in the year. compared wrih the £25.IX15 surplus in the previous year. As result, net assels of the charity have detreased from £36.680 to £27,177. The funds re￿IVed from ￿$trIcted sources intended for specified uses in Peru was £6.CQO12021.. £31.2971. The costs incuried in Peru in relation to the restricted income wa5 £11,27012021.. £16,959). A transfer from the general fund of £5,27012021- £4,884) and a transfer to the Rainbow House designated fund of £22,986 has left £nil12021.. £22,986) restricted funding at the year end. Investment policy The Memorandum of A550ciation allows the Trustees to deposit or invest fvnds in any manner (but to invest only after obtaining advice from a financial expert and having regard to the suitability of investments and the need for diversification). Reserves policv The level of reserves is regularly monitored by the Tru5tee5 and 15 currentty considered to be reasonable given the nature and scale of the Charity's activities. The Trustees would like to have reserves equivalent to slx months cover for expenditure. On 31 March 2022. cash reserves were £25,059 considerably ex￿edIng the minimum target, which is to have cover for two months of expenditure. Page 2

KIYA Sur¥iwirs Report ofthe Tru5tee5 forthe Year Ended 31 March 2022 FUTURE PLANS Our aims and key objectives for the future aTe.' To create sustainabili(y for the existing centres To build on our support network in Spain to build alliances with other internat￿nal schools interested in offering regular support such as the Copenhagen International SclM)ol To ￿n¢￿aSe support and skx)n50rship from local b"usinesse5 STRucfuRE. GOVERNANCE AND MANAGEMENT Governing document The Charity is a private company limited by guarantee and is governed by its Memorandum and Articles of Association dated 21 June 2007. In¢¢rporatlon Kiya Survivors wa5 incorporated on 21 June 21J)7. It recer4ed charitable status on 7 November 2007. Rettuitment and appointment of new trustees Trustees are recruited in accordance with the equal opportunities and recruitment policy. Suctessfvl applicants attend an induction meeting wtth the chairperson and are introduced to Kiya Survivors policies and procedures, the roles and responsibilit￿5 of bein8 a Trustee and guidance from the Charity Commission and Companies House. Decision making The Trustees (Dirertors for Companies Act purposes) are listed ￿lOw. The subscribers to the Memorandum are the first Twstees of the Charity, and when complete the Board should ideally tonsist of at least 3 but not more than 9 individuals. Decisions are cur￿nt￿ made by a minimum of 2 Trustees at quarterly Trustee Meetings. All decisions are recorded in the Minutes. Tasks are delegated to the core team who report to the Trustees each quarter. Progress is rnonitored by the Trustees at each meeting. Risk rnana8ement The Trustees have examined the principal areas of the Charity's operations and considered the major risks faced in each of these areas. Risk management takes plats anftuaI￿ by the committee. REFERENCE AND ADMINIStRATIVE DEfAIiS Registered C¢mpany number 06288309 (England and Walesl Reglstered Charity number 1121519 ftegi5tered office l Abacus House Newlands Road Corsham Wikshire SN13 OBH Trustees Mrs O Rossdale Mr B Hyde Iresigned V412022) MsKVPuri Page 3

KIYA Survi¥or5 Report of the Trustees forthe Yew Ended 31 Marth 2022 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Swindells LLP Chartered Accountants Wilson House 48 Brooklyn Road Seaford East Sussex BN25 2DX 03 August 2023 Approved by order of the board of trustees on ... . and 518ned on its behalf by= Mrs O Rossdale- Trustee Page 4

Independent Examlner's Rei>(irt to the Trustees of KIYA Survivors Independent examiner's report to the truste￿ of KIYA Survfvors fthe Companrfl I report to the charity trustees on my eXaMinat￿n of the accounts of the Company for the year ended 31 March 2022. Responslbilities and basis of report As the charity's trustees of the Company {and also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Companies A 20061'the 2￿6 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of . the 2006 Art and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under Settion 145 of the Chartties Art 20111'the 2011 Art'l. In carrying out my examination I have followed the Direttions given by the Charity Commission under Section 145151 Ibl of the 2011 Art. Page 5

Independent ExaiYi'Sner's Report to the Trustees of KIYA Survivors Independent examiner's statement- fflatte￿ of concern identified I have completed my examination. In the course of my examination. no rnatter has come to rny attention other than that disclosed below to which. in my opinson, attention should be drawn in order to enable a proper understanding of the accounts to be reached. During the year ended 31 March 2022, the charity made a deficit of £9,503. Although the charity is seeking new sponsorship, the chartty has not been able to secure any new long-tem) funders to ensure future funding of the charity's activities. These conditions. along with other matters discussed in the Report of the Trustees, indicate that a material uncertainty exists that may cast Sl8nificant doubt on the charity's ability to continue as a golng concern. I confimi that no other matters have come to my attention in connection with the examination gNing me reasonable cause to believe that in any material respect- accounting records were kept in respect of the Company as required by 5eclion 386 of the 2LK16 Act,. or Ihe accounts do not accord with those records: or the actounts do not compty with the accounting requirements of Section 396 of the 2006 Act 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- and the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to harities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and RepuWic of Ireland IFRS 10211. I confimi that there are no other mètters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. lan Jenkins Swinde115 LLP Chartered Accountants Wilson House 48 Brooklyn Road Seafortl East Sussex BN25 2DX Date: Page 6

KIYA sur¥n￿r5 Statement of Financial Activities for the Year Ended 31 Mar¢h 2022 2022 Total funds 2021 Total funds un￿StrICted Restricted funds fund5 . Notes INCOME AND ENDOWMEp¥fs FROM Donations and legacies 41,064 47,064 80.878 Investment income Total 41.066 47.066 80,878 EXPENOITURE ON Raising funds 106 106 193 Charitable activities Support costs Governance costs Costs in Peru 29,318 2.329 13,546 29.318 2,329 24.816 29,834 1,788 24,058 11.270 Total 45.299 11,270 56,569 55,873 NET INCOMEIIEXPENDITURE) Transfers between fvnds 14.2331 17,716 15.2701 117.7161 19,5031 25,005 13 Net movement In fvnds 13.483 122.9861 19,5031 25,005 RECONCILIATION OF FUNDS Total funds brought forward 13,694 22,986 36.680 11,675 TOTAL FUNDS CARRIED FORWARD 27.177 27,177 36,680 The notes form part of these financial statements Page 7

Balance Sheet 31 March 2022 2022 Total funds 2021 Total funds Unrestricted Restricted funds funds Notes cURRETr￿ ASSETS Debtors Cash at bank li 4.612 25,059 4.612 25,059 2.350 36,494 29.671 29.671 38,844 CREDITORS Amount5 falling due within one year 12 12.494) 12,494} 12,1641 NET CURRENT ASSErs 27,177 27.177 36,680 TOTAL ASSETS LESS CURRENT LIABIUTIES 27.177 27.177 36,680 NET ASSET5 27,177 27,177 36.680 FUNDS Unrestrirted funds Restrtcted funds 13 27,177 13,694 22,986 TOTAL FUNDS 27,177 36,680 The eharitable company is entitled to exemptKin from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006. The trustees acknowletlge their responsibilities for ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Art 2(K)6 and preparing financial 5tatement5 which gwe a true and fair view of the state of affairs of the charitsble company as at the end of each financial year and of its surplus or deficit for each financial year in accordance wf(h the requirements of SectTrons 394 and 395 and which otherwise comply with the requirements of the Companies Act 2LK)6 relating to financial statement5. so far as applicable to the charitable company. Ibl The notes form part of these financial statements Page 8 continued...

Balance Sheet- contlnued 31 Mavth 2022 These financial statements have been prepa￿￿ in accordance with the provsions applicable to charitable companies subject to the small cornpanies regime. The fi ..0.2 ncial atemenls were approved by the Board of Trustees and authorised for issue on 10..&l.. and were signed on its behalf by: Mrs O Rossdale- Trustee The notes forni part ofthese financial ststementS Pa8e 9

KIYA Sur¥w(Ks Notes to the financial Statements forthe Year Ended 31 Mar¢h 2022 ACCOUNTING POLICIES Basis of preparlng the financial statements The financial statements of the charitable company. which is a public benefrt entity under FRS 102, have been prepared in accordance with the Charrties SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive l January 20191,, Financral Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2(KJ6. The financial statements have been prepared under the historical cost convention. The presentation currency of the financial statements in the Pound Sterlin81£1. The charitable company has taken advanta8e of the folhThiing disclosure exemptions in preparing these financial statements, as pemiitted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.. the requirements of Section 7 Statement of Cash Flows: the requirement of paragraph 3.17ld). Incoffle All income is recognised in the Statement of Financial ActNities once the charity has entitlement to the funds, it is probable that the income will be receNed and the amount can be measured reliab￿. Grants The charity has adopted the accruals model for the revenue-based coronaviru5 job retention Scheme grant. Grants are recognised as income in the period in which they become available. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrua15 basis and ha5 been classified under heading5 that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to actNities on a basis consirtent with the use of resour￿. Taxatlon The charity is exempt from corwrntion tax on its charitable activtties. Fund accountlng . Unrestricted funds can be used in accordance wtth the charitable objectwes 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. Further explanation of the nature and purpose of each fund is included in the note5 to the financial statements. Page 10 continued...

KIYA Survivors Notes to the Financial St*ements- continued lor the Year Ended 31 Marth 2022 ACCOUNTING POUCIES- continued Forelgn currencies Assets and liabilities in foreign currencies •re translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchan8e differences are taken into account in arriving at the operating ￿Suft. Pension costs and other p05t-fetirement beneffts The charitable company contributes to employees. defined contribution pension schemes. The pension c05t charge for the year represents contributions payable by the charitable company to schemes and amounted to £47412021- £477). Going Concern The Trustees continue to look for additional funding and consider the charity to be a Boing concern. The trustees having constdered the above. have adopted the going concern basis in preparing the financial statements which assumes the charity will continue in operation for the foreseeable future. DONATIONS AND LEGACIES 2022 2021 Donations Giftaid Grants 37,686 2.262 7,116 62,146 2.350 16,382 47.064 80,878 Grants relate to income from the UK governrnent's Coronavirus Job Retention Scheme. INVESTMENT INCOME 2022 2021 Deposit account interest Page 11 continued...

KIYA SuThi¥ws Notes to the financial Statements - continued torthe Ye¥ Ended 31 Marth 202Z RAISING FUNDS Raisln8 donations and legacies 2022 2021 Fundralsing 106 193 CHARITABLE AcnvmES COSTS Support osts (see note 61 Dirert Costs Totals Support Costs Governance costs Costs in Peru 4,402 24,916 2,329 29,318 2,329 24,816 24,816 29.218 27.245 56,463 SUPPORT COSTS Governante ost5 Management Finance Totals Support costs Governance costs 24,628 24,916 2,329 2,329 24.628 288 2.329 27,245 Included in sUPPOrt costs are fees payable to the independent examiner for the examination of the accounts amounting to £2.329 {2021= £1.7881. TRUSTEES. REMUNERATION AND BENEFttS There were no trustees, remuneration or other benefits for the year ended 31 Marth 2022 nor for the year ended 31 March 2021. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. Page 12 continued...

KIYA Siir¥l¥i) Notes to the Financial Statements- contlnued for the Year Ended 31 Marth 2022 STAFF COSTS The average monthly number of employees during the year was as follows". 2022 2021 Key management personnel Admin During the year. salaries paKI to key management personnel amounted to £22.05412021- £22.1441. COMPARAnvES FOR THE STATEMENTOF FINANaAL AcnvmES Unrestricted Restricted funds funds Total funds INCOME ANO ENDOWMENTS FROM Donations and legacies 49,581 31,297 80,878 EXPENDITURE ON Raising funds 193 193 charits￿e arti¥llles Support costs Governance costs Costs in Peru 29.834 1,788 7.099 29,834 1,788 24.058 16.959 Totsl 38,914 16.959 55,873 NET INCOME Transfers between funds 10,667 14.8841 14,338 4.884 25,005 Net movement In funds 5.783 19.222 25,005 RECONCIUATION OF FUNDS Total funds brought forward 7.912 3.763 11,675 TOTAL FUNDS CARRIEO FORWARD 13,695 22.985 36.680 Page 13 ontinued...

KIYA Sur¥ivors Notes to the Financial Statements- tontinued for the Year Ended 31 Marth 2022 10. RESTRicfEO FUNDS Mama Cocha- A space that offers after school Skilb Workshop Prograrn for young people with learning difficulties. disabilities and from high risk environments- physiotherapy. counselling,. workshops for parents: support to families living in severe poverty. The Rainbow House: Provides a safe and hapw home and substttute mums, for children with learning difficutties. disabilities or who have been neglected, abandoned or abused. The trustees no longer consider this to be restricted funds. Donors have never placed any restriction on h¢)w funds should be used and historically the accurate description is of a designated fund. A transfer has therefore been made to general funds. 11. DEBTORS: AMOUNf5 FAWNG DUE WITHIN ONE YEAR 2022 2021 Trade debtors 4,612 2,350 CREDITORS: AMOUNTS FAiLING DUE wifHIN ONE YEAR 2022 2021 Social security and other taxes Accruals and deferred income 710 1.784 724 2,494 2,164 Page 14 continued...

KIYA Sur¥ivoffs Notss to the Financial Statements- contlnued tor the Year Ended 31 March 2022 MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.22 At 1.4.21 Unrestrlcted fur General fund Matilde Phone Oldi Ais Xmas Lrfeboxes Rainbow House 10.559 97 2.￿1 21 382 634 110,3951 15.270) 15,1061 97 2,￿1 21 417 634 29,113 35 6.127 22.986 13.694 14,2331 17.716 27.177 Restrirted funds Rainbow House Mama Cocha 22,986 122,9861 5,270 15.270} 22.986 15,2701 117.7161 TOTAL FUNDS 36,680 19,5031 27,177 Net movement in funds. included in the ab)ve are as follows: Incoming resources Resources expended Movement In funds Unrestrirted fvnds Gener31 fund Xmas Rainbow House 30,014 35 11,017 140,4091 {10,3951 35 6.127 I4,8￿) 41.066 145,2991 {4,2331 Restrirted funds Mama Cocha 111,2701 15,2701 TOTAL FUNDS 47.066 156.5691 19.5031 Page 15 continued...

Notes to the Financial Statements- contlnued the Year Ended 31 Marth 2022 13. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds Transfers between funds At 31.3.21 At 1.4.20 Vnrestricted funds General fund Matilde Phone Oldi Ais Xma5 Lifeboxes 7.912 7.531 97 2,(X)I 21 382 634 14.8841 10,559 97 2,001 21 382 634 7.912 10.666 14,8841 13,694 Restricted funds Rainbow House Mama Cocha 3.763 19,223 14.8841 22,986 3,763 14,339 4,884 22,986 TOTAL FUNDS 11.675 25,(J)5 36,680 Comparative net movement in fvnds. included in the above are as follows: Incomin8 resourtes Resources expended Movement in funds Unrestrirted funds General fund Matilde Phone Oldi Ais Xmas Lifeboxes 42,709 182 2,(X)I 21 382 4,286 135.1781 1851 7,531 97 2,001 21 382 634 13,6521 49.581 138,9151 10.666 Restrlrted fvnds Rainbow House Mama Cocha 26,497 17,2741 19.6841 19,223 14.8841 31.297 116.9581 14,339 TOTAL FUNDS 80.878 155.8731 25,005 Page 16 continued...

. KIYA Sur¥i¥ors Notes to the Flnanclal Statements- continued fw the Year Ended 31 Marth 2022 14. RELATED PARTY DISCLOSURES During the year the Iru5tees made donations totalling £12012021: £I.4￿J) to the charity. 15. ULTIMATE CONfROLLING PARTY The charity 15 controlled by the trustees who are all director5 of the company. 16. COMPANY LIMITED BY GUARANTEE The cornpany is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company. in the event of a winding up, such an amount as may be required not exceeding £1. Page 17