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