REGISTERED COMPANY NUMBER: 06288309 {England and Wales REGISTERED CHARITY NUMBER: 1121519 Report of the Trustees and Unaudlted Flnancial Statements for the Year Ended 31 March 2024 KIYA Survivors Swindells LLP Cha rtered Accou nta nts Wilson House 48 Brooklyn Road Seaford East Sussex BN25 2DX
KIYA Survivors Contents of the Financial Statements for the Year Ended 31 March 2024 Pa8e Report of the Trustees Itc 4 Independent Examiner's Report 5t0 6 Statement of Financial Activities Balance Sheet Notes to the Financial Statements io to 17 Detailed Statement of Financial Actlvltles 18 to 19
KIYA Survlvors Report of the Trustees for the Year Ended 31 March 2024 The trustees who are also directors of the charlty for the purposes of the Companies Act 2006, present their report with the f ina ncial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provision5 of Accounting and Reportlng by Charities: Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the U l< and Republlc of Ireland {FRS 1021 leffectlve l January 20191. OBJECTIVES AND ACTIVITIES Objectlves and aims The object5 of the charlty are the rellef of chlldren and you ng people in Peru who have learning difficulties, disabiSities are abused abandoned or are disadvantaged by reason of their social or economic circumstances and the advancement of educatlon, genera I wellbeing and care of such children and you ng people. 5igniflcant activities Kiya Survivors aims to focus on the communltles In the Mancora region of Peru where many families have been dramatically affected by poverty, enhanced by the impact of the 2020 pandernic of Covid-19 and to support them. They also support a family in Cuzco with further education costs, accommodation and medical needs. The programmes have created a structu re for the children which incorporates their rehabilitation through; physiotherapy, speech therapy, Ilfe skills workshops, community programmes, family and academic support groups, nutritlon, education, outreach programmes and early stimu lation. Public beneflt The Trustees confirm that they have complied with their duty in the Charities Act 2011 to have due regard to public benef it gu ida nce published by the Com mission in deterrn ining the activlties undertaken by the Charity. The Trustees are satisfied that the 8im5 and objectives of the charity and the activities reported on above to achieve those aim5, meet these principles. Volunteers The charity has a team of volunteers who provide valua ble su pport to the charlty's activities. Volunteers tend to provide assistance on either grant funding, general and specific fund ralsing, admin, donor lialson, and com munication. All volunteers benef it f rom the charity's volunteer training and support programme. Page I
KIYA Survivors Report of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Charltable achlevements and performance Klya Su rvivors currently su pports approximately 40 children and their famllies weekly between the prolects they run and employs a total of 4 paid staff in Peru along with an accountant, boolil(eeper and 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. In 2024, a Speech therapist and Occupational therapist were employed on a freelance basls to asslst the therapy team. All of the staff in Peru a re from the local commu nities, offering much-needed work to locals. All staff are trained professionals, and they ensu re Kiya Su rvivor5 provides the children with a high level of therapy and support. The charity has continued with its funding and continues to look for new supporters of its work. These actlvitles in Peru were: Activities in Peru We continued to support the back-to-school programme thi5 year to help chlldren catch up with thelr academic studies after their return to their place of learning after a 2 year gap due to COVID. The programme supported 100 children providing an academic and psychological platform to prepare them to go back to school in 2022 and continues to watch over and provide hlw support for those still strugEling and preparing children with learn ing difficultie5 te integrate Into local schools as soon as posslble. We had great success with integration this year including a boy with cerebral palsy who is.wheel chair bound which was a huge step forward as previously schools were unable to support children in wheel chalrs. Parent workshop5 continue focusing on violence In the home, alcoholism, depresslon and how to treat my child as well as su pport grou p5 for parent5 Wlth autlsm. We have also held yoga a nd Engllsh classes for the staff and Mums to help motlvate theml Kiya contlnues wlth It's outreach programme offering physiotherapy and speech therapy to ch ildren in the local community, The charity now offers 9am to 5pm therapy. In 2024 the charlty also offered individual and group therapy sessions with a psychologist and brought In an Occupational Therapist and Speech Therapist to ru n workshops and provlde individual assessments for all patients and provide training to our staff on Makaton, braln gym and learn through play and more. The Ralnbow Chlldren sponsorship of 3-5 young people in Cuzco to have a secure home and further education costs. the Mama Cocha Therapy and in home support programmo Mancora. the MAMAMIA Virtual shop project, to help Mums thrive, not survive and find a mean5 of income was also launched and we hope to go live early 2025. Kiya Survivors Founder & CEO and family vlsited the projects in Peru in December 2023 and January 2024 along with Olivia Rossdale, UK Chair and famlly as well as 2 other families who joined them for a 2 week volunteer programme. As well as assessing the work on the ground, they completed numerous physlcal tasks to help families move fonNard. The trip lead ing other families was a huge success and there are now 2 more family volu nteer trips bool<ed in for 2025 and 20261 Page 2
KIYA Survivors Report of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW Financial position A deficit of £4,072 was recorded in the year, compared with a deficit of £22,145 in the prevlous year. As a resu It, net assets of the charity have decreased from £5,032 to £960, The f unds received f rom restricted sources i ntended for speclfied uses in Peru wa5 £4,50012023 - £7,500). The costs incu rred in Peru in relation to the restrlcted income was £Nil12023 £14,994), A transfer to the genera I fund of £4,50012023 1£7,49411 has left £nll12023 £nill restricted f unding at the year end. Investment policy The Memorandum of Association allows the Trustees to deposlt or invest funds in any manner (but to invest on ly after obtaining advice from a f ina ncial expert and havlng regard to the suitability of Investments and the need for diversification). Reserves policv The level of reseNes is regularly monitored by the Trustees and Is currently considered to be reasonable given the nature and scale of the Charity's actlvlties, The Trustees wou Id like to have reserves equiva lent to three months cover for expenditure, On 31 March 2024, cash reserves were £6,319 with approximately £16,000 coming in over the next 3 months, meanlng a healthy forecast for approximately 5 months. Ou r main sponsor, Greg Vistnes5, agreed to contlnue sponsorship after a period of revlew, up until the end of 2025. The charity contlnues to app5y for grants and see1( additional fundlng to give the charity a contingency if it were to lose Sponsors. So far, we have not had much success In thls area. FUTURE PLANS Our aims and key Dbjective5 forthe future are: To create sustainability for the existing projects run by the charity. We a re setting up a virtual shop in the hope the parents can slowSy recelve an income that will help su pport their families a nd, contribute to the therapi5ts' costs. To expand the group and fam Ily volunteer trips, currently running l every year. To continue to seek new sponsors to reduce the d@pendence upon individual sponsors, STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is a private company Ilmited by guarantee and is governed by its Memorandum and Artlcles of Association dated 21 June 2007. Incorporation l(iya Survivors was incorporated on 21 June 2007. It received charitable status on 7 November 2007. Recruitment and appolntment of new trustees Trustees are recruited in accordance with the equal opportunities and recruitment policy. Successful applicants attend an inductlon meeting with the chairperson and are introduced to l<iya survivors policies and procedures, the roles and responsibilities of being a Trustee and guidance from the Charity Commission and Companies House. Page 3
KIYA Survivors Report of the Trustees for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Decision making The Trustees (Directors for Companies Act purposes) are listed below. The subscribers to the Memorandum are the f irst Trustees of the Charity, and when complete the Board should idea Ily consist of at least 3 but not more than 9 Individuals. Decisions are currently made by a minimum of 2 Trustees at quarterly lor more frequently if neededl Trustee Meetlngs. All decisions are recorded in the Minutes. Tasks are delegated to the core team who report to the Trustees each quarter, Progress is monitored by the Trustees at each meetlng, Risk management The Trustees have examined the principal areas of the Cha rity's operations and considered the major risks faced in each of these areas. Risk management takes place annually by the committee, REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06288309 (England and Wales) Reglstered Charity number 1121519 Reglstered office Nuttree Cottage Blx Henley-on-Thames Oxfordshire RG9 4RX Trustees Mrs O Rossdale Ms K V Puri (resigned 151112024 Ms T V Le8hy lappointed 20/6120241 Ms L Spencer lappointed 15111120231 Independent Examlner Swinde115 LLP Chartered Accountants Wi150n House 48 Brooklyn Road Seaford East Sussex BN25 2DX Approved by order of the board cf trustees on 1810112025 a nd signed on its behalf by: Mrs O Rossdale - Trustee Page 4
Independent Examiner's Report to the Trustees of KIYA Survivors Independent examiner's report to the trustees of KIYA Survlvors I'the Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responsibilities and basis of report As the charity's trustee5 of the Compa ny land also it5 directors for the pu rposes of com pany lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companie5 Aci 2006 ('the 2006 Act'l, Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eliElble for independent exam Ination, I report in respect of my examination of your charity's account5 as carrled out under Section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Direction5 given by the Charity Commisslon under Section 145{51 Ibl of the 2011 Act. Page 5
Independent Examiner's Report to the Tru5tee5 of KIY A Survlvors Independent examiner's statement- matters of concern Identlfied I have completed my examination. In the course of my examination, no matter has come to my attention other than that disclosed below to which, in my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached, During the yea r ended 31 Ma rch 2024, the charlty made a deficit of £4,072. Although the charity is seeking new sponsorship, the charity has not been able to secure any new long-term funders to ensure future funding of the charity's activities. These conditlons, along with other matters discussed i n the Report of the Trustees, Ind icate that a material uncertalnty exlsts that may cast significant doubt on the charity's abilitv to contlnue as a going concern. I confirm that no other matters have eome to my attention in connection with the examlnation giving me reasonable cause to believe that in any material respect.. accounting records were not kept in respect of the Company as required by Sectlon 386 of the 2006 Act,. or the accounts do not accord with those records; or the accounts do not comply 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 consldered 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 (appllcable to charities preparing their accounts in accordance with the Financial Reporting Sta ndard a pplicable i n the UK and Republic of Ireland IFRS 1021}. I conf irm that there a re no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. lanjenkins Swindells LLP Chartered Accountants Wilson House 48 Brooklyn Road Seaford East Sussex BN25 2DX Date., Page 6
KIYA Survivors Statement of Flnanclal Actlvltles for the Year Ended 31 March 2024 2024 Total fu nds 2023 Total funds Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 71,701 4,5DO 76,201 44,791 EXPENDITURE ON Charitable activities Support COSts Governance costs Costs in Peru 30,301 3,507 46,465 30,301 3,507 46,465 29,153 3,273 34,510 Total 80,273 80,273 66,936 NET INCOME/(EXPENDITURE) Transfers between funds 18,5721 4,500 4,500 {4,5001 14,0721 122,1451 14 Net movement in funds 14,0721 14,0721 122,1451 RECONCIUATION OF FUNDS Total funds brought forward 5,032 5,032 27,177 TOTAL FUNDS CARRIED FORWARD 960 960 5,032 The notes form part of these financial statements Page 7
KIYA Survivors Balance Sheet 31 March 2024 2024 Total funds 2023 Tota I funds Unrestricted Restricted funds funds Notes FIXED ASSETS Tangible as5et5 10 832 832 1,109 CURRENT ASSETS Debtor5 Cash at bank 11 1,644 6,319 1,644 6,319 6,834 4,968 8,795 8,795 12,911 CREDITORS Amounts falling due wlthln one year 12 17,8351 (7,835) 17,8791 NET CURRENT ASSET5 128 128 3,923 TOTAL ASSETS LESS CURRENT LIABILITIES 960 960 5,032 NET ASSETS/{LIABILITIESI 960 960 5,032 FUNDS Unrestricted funds 13 960 5,032 TOTAL FUNDS 960 5,032 The charitable company is entitled to exemption from audlt under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not requlred the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 475 of the Companies Act 2006, The trustees acknowledge thelr responsibilities for {al ensuring that the charitable company keeps accounting record5 that comply with Sections 386 and 387 of the Companles Act 2006 and preparing financlal statements which glve a true and fair view of the State of affairs of the charitable company as at the end of each fina ncial year and of its surplus or deficit for each financial year in accordance wlth 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 appllcable to the charitable com pany. Ibl The notes form part of these financial statements Page 8 continued...
KIYA Survivors Balance Sheet- continued 31 March 2024 These flnanclal statements have been prepared in accordance with the provisions applicable to charitable companles subject to the small companies reglme. The financlal statements were approved by the Board of Trustees and authorised for Issue on 1810112025 and were signed on Its behalf by: Mrs O Rossdale- Trustee The notes form part of these flnancial statements Page 9
KIYA Survivors Notes to the Flnancial Staternents for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basls of preparing the financial statements The fina ncial statements of the charitable company, which is a pu blic benef it entlty under FRS 102, have been prepared in accordance with the Charitles SORP {FRS 1021 'Accountlng and Reporting by Charities: Statement of Recommended Practice a pplicable to charities preparln8 their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 {effective l Ja nuary 20191,, Financlal Reporting Standard 102 'The Flna ncial Reporting Standard applicable in the U K and Republic of I reland, and the Com panie5 Act 2006. The financial statements have been prepared u nder the historica I cost convention, The presentation currency of the fina ncial statements In the Pou nd Sterling 1£), The charitable compa ny has taken advantage of the followlng disclosure exemptSons in preparing these fina ncial statements, as permitted 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 paraEraph 3.17ldl. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fund5, It is probable that the Income will be received and the amou nt can be measu red reliably. Grants The charity has adopted the accruals model for the revenue-based coronavirus job retention scheme grant. Gra nts a re recognised as income In the period in which they become available. Expendlture Liabilities are recognised as expendlture as soon as there is a legal or constructive obligatlon commltting the charity to that expenditure, it is probable that a transfer of economic benef it5 will be required in settlement and the amount of the obligation can be measured reliably. Expenditure 15 accounted for on an accruals basls and has been classified under headings that aggregate all cost related to the category. Where costs cannot be dir@ctly attributed to particu la r headings they have been allocated to activities on a basls consistent with the use of resources. Tangible fixed assets DepreciatlDn is provided at the following annual rates in order to wrlte off each asset over its estimated useful life. Computer equlpment 20Yo on cost Taxation The charity is exem pt f rom corporation tax on its charitable activities. Fund accounting U nrestrlcted funds can be used in accordance with the cha rita ble objectives at the discretion of the trustees. Page 10 continued,,.
KIYA Survivors Notes to the Financial Statements - continued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- continued Fund accounting Restricted fund5 ca n 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 restrirted purposes. Further explanatlon of the natu re and purpose of each fund Is Included in the notes to the financlal statements, Foreign currencies Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencie5 are tra nslated Into sterling at the rate of exchange ru linE at the date of tra nsaction. Exchange difference5 are taken into account in arriving at the operating result, Pension costs and other p05t-retirement benefit5 The charitable company contribute5 to employees, defined contrlbutlon pension schemes. The penslon cost charge for the year represents contrlbutlons payable by the charitable company to schemes and amounted to £47312023 - £4731, Golng concern The Trustees continue to look for additional fund ing a nd consider the charity to be a golng concern, The trustees having consldered the above, have adopted the going concern basis In preparlng the financial statements which assu mes the cha rity will continue in operation for the foreseeable futu ro. DONATIONS AND LEGACIES 2024 2023 Donations Glft ald 70,107 6,094 42,568 2,223 76,201 44,791 Page 11 continued...
KIYA Survivors Notes to the Financial Statements - continued for the Year Ended 31 March 2024 CHARITABLE ACTIVITIES COSTS Support costs (see note 41 Direct Costs Totals Support costs Governance costs Cost5 in Peru 6,865 131 46,465 23,436 3,376 30,301 3,507 46,465 53,461 26,812 80,273 SUPPORT COSTS Governance costs Management Finance Totals Support costs Governance costs 22,895 175 541 23,436 3,376 3,201 23,070 541 3,201 26,812 Included In support costs are fees payable to the independent examiner for the examination of the accounts amounting to £3,30012023- £2,310). INCOME/(EXPENDITUREI Net i ncome/lexpenditu rel is stated after charglngllcredltingl: 2024 2023 Depreciation - owned assets 277 277 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023, Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. Page 12 continued...
KIYA Survivors Notes to the Financial Statements - continued for the Year Ended 31 March 2024 STAFF COSTS The average monthly number of employees during the year was a5 follows: 2024 2023 Key management personnel Admin During the year, salarie5 paid to key manaEement personnel amounted to £22,00012023 - £22,0001, COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES U nrestrlcted Restricted funds f unds Total funds INCOME AND ENDOWMENTS FROM Donation5 and legacie5 37,291 7,500 44,791 EXPENDITURE ON Charitable activities Support cost5 Governance costs Costs in Peru 29,153 3,273 19,516 29,153 3,273 34,510 14,994 Total 51,942 14,994 66,936 INCOMEI(EXPENDITUREI Transfers between funds 114,6511 17,4941 17,4941 7,494 122,145) Net movement In funds 122, 1451 122,1451 RECONCILIATION OF FUNDS Total funds brought forward 27,177 27,177 TOTAL FUNDS CARRIED FORWARD 5,032 5,032 Page 13 continued...
KIYA Survivors Notes to the Financial Statements - contlnued for the Year Ended 31 March 2024 RESTRICTED FUNDS Mama Cocha: A space that offers after school Skills Workshop Program for younE people with le8 rni ng difficu Ities, dlsabilities and from high rlsk environment5,' phy5i0therapyi cou nsel Ilng; workshops for parents; su pport to fam Ilies Ilving in severe poverty, 10. TANGIBLE FIXED ASSETS Computer equlpment COST At l April 2023 and 31 March 2024 1,386 DEPRECIATION At l April 2023 Charge for year 277 277 At 31 March 2024 554 BOOK VALUE At 31 March 2a24 832 At 31 March 2023 1,109 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors 1,644 6,834 Page 14 continued...
KIYA Survivors Notes to the Financial Statements . continued for the Year Ended 31 March 2024 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social security and other taxes Wages and salaries control Accruals and deferred income 4,175 358 3,302 2,633 203 5,043 7,835 7,879 13. MOVEMENTIN FUNDS Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fund Matilde Phone Oldi Ais Xmas Llfeboxes Ralnbow House {31,3851 97 2,001 21 417 634 33,247 18,7591 4,500 135,644} 97 2,001 21 417 821 33,247 187 5,032 18,572) 4,500 960 Restricted funds Mama Cocha ,500 14,5001 TOTAL FUNDS 5,032 14,0721 960 Page 15 continued.
KIYA Survlvors Notes to the Financial Statements - contlnued for the Year Ended 31 March 2024 13. MOVEMENT IN FUNDS- ccntlnued Net movement In funds, included In the above are as follows: Incoming resou rces Resources expended Movement in fu nds Unrestricted funds General fund Lifeboxes 71,514 187 180,2731 18,7591 187 71,701 180,273} 18,572) Restricted funds Mama Cocha 4,500 4,500 TOTAL FUNDS 76,201 180,273) {4,072} Comparatives for movement in funds Net movement in fu nds Transfers between funds At 31.3.23 At 1.4.22 Unrestrlcted funds General fund Matilde Phane Oldi Ais Xmas Lifeboxes Rainbow House 15,1061 97 2,(Kil 21 417 634 29,113 118,7851 17,4941 131,3851 97 2,001 21 417 634 33,247 4,134 27,177 114,6511 17,4941 5,032 Restricted funds Mama Cocha 17,4941 7,494 TOTAL FUNDS 27,177 122,1451 5,032 Page 16 continued..,
KIYA Survlvors Notes to the Flnanclal Statements - continued for the Year Ended 31 March 2024 13. MOVEMENT IN FUNDS- continued Comparative net movement in funds, Included In the above are as follows.. Incoming resources Resource5 expended Movement in funds Unrestricted funds General fund Rainbow House 30,879 6,412 149,6641 12,2781 118,7851 4,134 37,291 {5 1,9421 114,6511 Restricted funds Mama Cocha 7,500 114,9941 17,494 TOTAL FUNDS 44,791 166,9361 122,145 14. RELATED PARTY DISCLOSURES Du ring the year the trustees made donations totalling £46912023 - £nill to the charitv. Durlng the year travel expenses totalling £1,81812023 - £nill were repaid on behalf of the trustees. 15. ULTIMATE CONTROLLING PARTY The charity is controlled by the trustees who are all dlrectors of the com pany. 16. COMPANY LIMITED BY GUARANTEE The company Is Ilmited 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