Unique Kidz and Co
Report of the Trustees
for Year Ending
March 31st 2024
Unique *
and Co

Unique Kidz & Co.
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
12
Statement of financial activities (including income and
expenditure account)
14
Statement of financial position
15
Notes to the financial statements
16

Unique Kidz & Co.
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 Ivlarch 2024
The trustees, who are also the directors for the purposes of company law. presenl their report and the
unaudited finanGial statements of the charity for the year ended 31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Unique Kidz & Co.
Charity registration number
1131652
Company registration number 06820293
Principal office and registered Woodhill Lane
offiGe
Morecambe
Lancashire
LA4 4NW
The trustees
Mrs J Halpin
Mrs R D Armer
Ms T Elkington
Mr D Knowles
Mr D C Walker
Company secretsry
Mrs D Amier
Independent examiner
Phillip Dennison ACA FCCA
CWR Chartered Accountants
20 Mannin Way
Lancaster Business Park
Calon Road
Lancaster
LA1 3SW

Unique Kidz & Co.
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 Ivlarch 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
Unique Kidz & Co. is a Company Limited by Guarantee governed by its Memorandum and Articles of
Association dated 16th February 2009.
In the event of the company being wound up, members are each required lo contribute an amount not
exceeding £10.
Unique Kidz & Co. is also constituted as a charitable trust regislered with the Charily Commission on
16th September 2009.
Trustees and Officers
The Directors of the charitable company (The Charity) are its Trustees for the purpose of Charity Law.
The Trustees and officers serving during the year are detailed above.
Recruitment and Appointment of Trustees
As set out in the Articles of Association Trustees can be appointed in one of ways:
appointment by the board (to fill a vacancy or as an additional Trustee) lo hold office until the
next Annual General Meeting, or.
elected by the Trustees al the AGM.
The minimum number of Trustees is three and is not subjeGt lo any maximum.
No business can be Iransacted at any General Meeting unless a quorum of three Trustees are
present.
The Board of Trustees is responsible for the management of the Charity and the safeguarding of its
assels. Trustees are recruited lo the Board with a view to Gultivatirsg a mix of service represenlalion,
additional support needs, teaching and caring expertise, professional play or management skills and
local communily oonneclion.
Induction and training of new Trustees
Currently Trustees are appointed by verbal approaches and discussion with existing board members.
The induction process involves prospective Trustees being supplied with a folder containing
background information relating to the company and promotional material.
If the prospective Trustees still express an interest. they will meet with a representative of the board
who will discuss in more detail the implications of becoming a Trustee and resolve any further
enquiries they may have regarding the activities of the organisalion and context in which il works.
All TrLfStees undertake relevanl training including safeguarding 1 and 2 in line with their responsibilities
for safeguarding young people.

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) fcontinuedj
Year ended 31 March 2024
STRUCTURE, GOVERNANCEAND MANAGEMENT (CONTINUED)
All Trustees are advised of their responsibilities with regard to making up part of the 'Regislered
Person, for OFSTED purposes.
Risk Management
The Trustees have assessed the risks Ihe Charity fa￿5 and are Satisfied Ihat Ihere are systems in
place or arrangements are in hand to manage the risks that have been identified. The risk
management strategy comprises..
A regular periodic review of the risks the Charity may face
The establishment of systems and procedures lo mitigate those risks identified in the plan
The implementation of procedures designed to minimise any potential impact on the Charity.
In addition to self-management of the main objects of the Charity, the Charity is monitored by
OFSTED and the Charity Commission.
The board of Trustees endeavour to meet every 3 months and are ultimately responsible for the
strategic direction and policy of the charity-
The general management of the Charity is carried out by Mrs J Haplin and Mrs D Armer (Trustees)
who report to the board al each meeting.
OBJECTIVES AND ACTIVITIES
Our objective is lo advance Ihe social and play opportunities for children and young people with
additional needs and disabilities and lo include their siblings.
We are a trusted service for families in the local area for disabled children, young adults and their
families.
The activities delivered by Unique Kidz and Co Charity in pursuit of the objectives of the Charity
include the following:
After School Club
After School Club is open from 3-6pm, 5 days a week during lerm time for 38 weeks of the year
excluding Bank Holidays. The club provides children between the age5 of 5 up to 19 a chance to relax
in a safe environment following Iheir school day whilst allowing parents to Gontinue working, Iraining or
spending lime with their other children. The children have the space to play freely or take part in
range of planned activities. Each term has specific themes linking to current topics or affairs and the
staff work hard to plan and deliver engaging sessions that meet the wide range of needs of the
children. BBC Children in Need fund the salaries of two of our Playworkers who work in After School
Club.
Children are collected from local special and mainstream schools in our wheelchair accessible
minibuses or parenlslcarers can also drop children off themselves. On average, 10 children attend
each night which has increased from last year.

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
OBJECTIVES AND ACTIVITIES ICONTINUEDI
Holiday Club
Holiday Club is open from 10am-4pm, 5 days a week over 14 weeks of the year excluding Bank
Holidays. On average, 19 children attend each session which is a small increase from the previous
year. Different groups of children aged from 5 up to 19 allend during the holiday clubs giving them all
the opportunity to form new friendships. Each holiday club has a theme and our experienced staff
support the children lo play differenlialing Ihe activities to meet the children's individual needs. BBC
Children in Need fund two of our Playworkers who work in Holiday Club. The children have been able
lo benefit from many trips in our local and wider community which we reslricled in recent previous
years due to the pandemic. These have included going lo oulward bound centres, sensory centres,
local towns, swimming, cinema and bowling. We will continue to plan and deliver fun and engaging
trips for the children lo give them as many opportunities as possible to experience new and fun things.
We have continued to receive funding from the Healthy Activities and Food government scheme
(HAF) that has allowed us to provide free holiday club sessions to all eligible children with SEN over
the Easter, Summer and Christmas holidays. We have also run ￿lce weekly evening sessions during
these holiday clubs which ha5 provided a healthy meal and activity for these children.
Weekend Club
This year we have successfully delivered regular monthly weekend clubs for children aged 5 up to 19.
These sessions run in a similar way lo our Holiday Club and are run by our core leam of staff. Due lo
the popularity of these sessions last year, we have increased the number of sessions lo Iwo per month
and have an average of 11 children attending each. Due to the increasing popularity of these
sessions, we will look lo put a team of weekend staff in place to ensure that these sessions can
continue to grow.
Stay and Play
Our Stay and Play group runs twice a week during term time every Wednesday and Thursday for
babies and children under 5 and their parenlslcarers. Each session is planned and delivered by two
Playworker5 who are funded by BBC Children in Need. One session is a traditional °stay and pla
where children are encouraged lo play with each other, supported by our Playworkers whilst the
parents and carers can support each other and offer advice. The second session is more sensory
based and offers children and parentslrArer5 the opportunily lo experience differenl sensory
techniques to encourage overall development.
The sessions are a fantastic way for parenls and carers to become familiar with our services and
building and we are seeing a high percentage booking their children into after school and holiday clubs
once they are al school. We have continued to run half-termly weekend drop in stay and play sessions
which have been really popular and seem to bring more new people to the regular stay and play
sessions.
Siblings Group
Our Siblings Group meets ￿lce a month for one evening session and one weekend session and is
funded by BBC Children in Need. Two support workers deliver a variety of sessions based on the
children's suggestions and activities that will encourage the children to talk and support each other.

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
OBJECTIVES AND ACTIVITIES (CONTINUED)
4Ever Unique Daytime Support
4Ever Unique has grown lo have 38 young adults regularly accessing the setvice during the year. It is
open 5 days a week, 52 weeks of the year (excluding Bank Holidays} from 9am-6pm. 11 provides
young adults with an opportunity to work towards their own goals. build on communication skills,
problem solve and gain confidence by getting involved in activities within the local community. Places
are commissioned through Social Services. NHS Continuing Health Care, are paid through a Direct
Payment from a young persons agreed budget or the young person is able to pay themselves. We
continue to use our accessible minibuses lo allow the young adults lo access the local community
during the day and lo collect young adults from local specialist colleges during term lime.
We have seen an unusually large increase in the number of young adults accessing 4Ever Unique this
year due to a high number leaving our Kidz Club service over the summer of 2023 and transitioning
straight into our young adults service. This has shown us Ihal families are choosing to stay with us and
how important transition from our children's service to adults is which we will look lo improve over the
next year. 4Ever Unique now has a waiting list in place for young adults lo use the service.
This year our regular weekend sessions have Continued to run and remain popular. We plan to
increase the number of sessions per month to suit family's needs over the next 12 months whilst also
changing the formal of the sessions so that they can reach a wider audience.
The service was inspected from Lancashire County Council in Spring 2023 and received a good
report. The team are working with the council on an action plan to maintain our standards.
Staffing and Funding
Each club (excluding Siblings Group) operate on a minimum ratio of staff to young person of 1..4. A
small number of children and young people require additional support and staffing for this is funded by
Lancashire County Council Special Educational Needs and Disabilities Team. Social Care Teams or
NHS Continuing Health Care.
The club's "Fee Waiver Policy. continued to be in place allowing staff, if required, to identify a family in
need and offer financial support to enable their child or young adult to continue ac¢essing sessions
have Gontinuily of support al Unique Kidz and Co during any difficult financial situalion.
Slaffing levels have remained consistent throughout Ihis year however il is clear that we will need lo
employ more staff across the charity lo be able to meet demand and increase numbers in Kidz Club
and 4Ever Unique.
11 is evident Ihat the Senior Management Team will need to change over the next 12 months and the
Board of Trustees will look lo create a new role lo specifically support the services we provide.
Toy Library
The Toy Library offers families the opportunity lo borrow specialist toys and equipment that might
otherwise be too expensive or not worth purchasing for part lime use. The Toy Library opened during
the pandemic and has continued to run and the storage costs for this year were covered by the Eric
Wright Trust which has allowed the charity to employ a casual staff member in place lo coordinate the
bookings and deliveries. Due to ils popularity. a permanent staff member will be required within the
next 12 months.

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 March 2024
OBJECTIVES AND ACTIVITIES ICONTINUEDI
How our activities deliverpublic benefit
By providing OFSTED registered childcare for children with disabilities and additional needs
all year round, lo fit in with the requirements of the academic year and the needs of working
families.
Giving children with disabilities the besl quality OFSTED registered childcare and social
opportunities and play resources available and providing seNices local parents would have to
travel much further lo obtain if we weren't here.
Giving young adults with disabilities a high-quality service thal meets Iheir needs and
increases their confidence and independence within the local community.
Helping parents and carers of children and adults with disabilities return lo work instead of
having to care for their children full time, meaning that less families are living in poverty and
deprivation. This creates better mental health and quality of life for both the children and
young adults in our care and their families and Garers.
Raising awareness of how lo be truly inclusive in childcare and daytime support settings and
the workplace with our unique training programmes.
Helping other organisalions serve the community through the use of our space at Woodhill
Lane.
Helping inspire small businesses and charities through our regular ne￿OrkIng and public
speaking appointments.
In addition to offering employment, we are also a provider of teacher training and student
placements for people who want lo become childcare professionals.
We support our community by providing worthwhile volunteering opportunities and work
experience for people who want lo pursue a career in specialist childcare. social care or
heallhcarelnursing.
Offering families. schools and nurseries aC￿sS to specialist toys and equipment through our
Toy Library.
Charges to Access Services
Although the cost of providing care for children and adults with additional needs can be significantly
higher Ihan those of a mainstream childcare provider. we feel that it is important to keep our charges
in line with mainstream after school and holiday clubs in our area. We work hard to subsidise the
cost of the care lo keep the charges to parentslcarers al this rate. Our fees for parents and carers
remained the same as the previous year..
After School Club £10.00 per session from 3:15pm - 6:00pm
Holiday Club I Weekend Club £26.00 per session from 10:00am - 4.'OOpm
The cost of our services lo parents are subsided through grants. donations and our own fundraising
activities.
The price structure for 4Ever Unique was..
3 hours.. £35
6 hours.. £66
9 hours.. £99
We have individual SeNice Level Agreements in place with Lancashire County Council Social Care
Team lo deliver care for several children and young adults to attend sessions at After School Clubs,

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contsrtuedj
Year ended 31 March 2024
OBJECTIVES AND ACTIVITIES ICONTINUEDI
Holiday Clubs and 4Ever Unique. These places, along with those funded by Continuing Health Care,
are not subsidised but charged at the full rate.
Siblings Group and Slay and Play are both free services fully funded by BBC Children in Need.
Following the complelion of our second year grant report, we received the following feedback..
"I have loved learning n70re about what you have done this year and the impact it has on your young
people. Your outcomes and exan7ples were wonderful, in particular I loved hearing the C￿ ative ways
of gatherlng feedback and communicating wilh your young people in such creative and personalised
ways such as the swilGhes and sound buttons. Its also clear how much you work with each Child as
an individual, supporting Ih8m to reduce stress, have fun and be independent."
The Toy Library remains a free service funded by Unique Kidz and Co and the EriG Wright Trust.
We continue to be an approved Breaktime Provider wilh Lancashire County Council and with this
funding we can provide sessions to Breaktime members for a reduced rale during after school club,
holiday club and weekend clubs.
Unique Kidz and Co..
signposts parents lo a number of local organisations offering relevant support and are happy
to work with parents and carers to find funding streams for Ihem to access other services.
is registered with Ofsted therefore parents who are eligible lo Working Family Tax Credits can
use this to pay for some of the costs of childcare.
is registered to take a variety of Childcare Vouchers.
works with parents to sel up standing orders to pay smaller regular amoun15 on a rolling basis
to spread the cost of Clubs over the year. Parents can pay by cash. cheque or BACS.
Transport
We continue to collect children and young adults from the local specialist schools and colleges.
Transport can be a major barrier to parents accessing activities for their disabled children and young
people. Staff who drive the Minibuses are "TOPS" trained which includes how lo clamp wheelchairs
and how to use the lift. An escort is always on the minibus lo support the Ghildren and young people.
The charity purchased a brand new minibus in September 2023 allowing us to collect more children
from specialist schools during term time whilst also enabling our young adults to access the
community in larger groups during Ihe day. We have also employed an additional driver which enables
every service lo access the local community more often.

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2024
ACHIEVEMENTS AND PERFORMANCE
Achievement and Performance to Date
2010
2011
Rated as outstanding by OFSTED following their first Inspection
Trustee Denise Armer attended a reception at No.10 Downing Street
David Morris MP tabled an Early Day Motion in Parliament in support of Unique Kidz
and Co
Enterprise Vision Award (EVA) for best New Business
The Selnel (Social Enterprise Lancashire Network) Small Social Enterprise Award
EVA Award- Inspirational Woman ofthe Year
Social Enterprise North Wesl (SENW) Small Social Enterprise Award
National Mumpreneur Award for Best Supporting Business
EVA Award Besl Small Business Award
Rated Outstanding following a further OFSTED Inspection
Finalists in the Inspiring Woman Awards Entrepreneur Category
Listed in the Independent on Sunday Newspaper Happy List
David Morris MP labled an Every Day Motion in Parliament in
support of Unique Kidz and Co
Emma Pearson won the CVS Young Volunteer Award
4Ever Unique- Daytime Support Service opened, providing daytime support lo young
adults with disabilities ages 16 to 25.
Ofsted visit - all our conditions were "Met" (as we no longer deliver services to the
"Early Years Foundation Stage. our quality and standards are measured differently
than in previous years)
Shortlisted for The Northern Enterprise Awards Manchester for the Resilience Award
College Club opened.
BBC Radio Lancashire Broadcast live from our Building
Simon Anlrobus. CEO of BBC Children in Need visited Unique Kidz and Co. He wrote
a report about his time spent at the Glub which can be found on the Children in Need
website.
BBC Northwest Tonight did a live broadcast from our building celebrating CIN. Two of
our team look part in the Pedal for Pudsey with Graham Liver cycling around the area
visiting local Primary Schools.
Won Ihe"Visitor Newspaper" Sunshine Award for Care.
Won "Best Sland" al the first North Lancs Business Expo
Delivered disability friendly ice-skating sessions, working with Lancaster on Ice
Celebrated Unique Kidz and Co.'s 1 Olh Birthday
Won BBC Radio Lancashire Community Hero Award
Successfully supported families in person and virtually Ihroughout the Covid-19
pandemic
Purchased our building on Woodhill Lane and the adjacent field on Acre Moss Lane.
Graham Liver joined Suzie Hayman as a Charity Patron.
Successful planning applicalion for a cabin adjacent to 4Ever Unique for service
delivery
Purchased new minibus
Finalists in the Red Rose Awards 2024
Submitted the final plans for the extension of the building and development of the
adjacent field
2012
2012
2013
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnuedj
Year ended 31 March 2024
ACHIEVEMENTS AND PERFORMANCE (CONTINUED)
Fundraising
Due lo maternity leave within the Fundraising Team this year, it proves difficult to maintain the same
level of fundraising and to increase fundraising events. Previous successes such as Wagz and Walkz,
Christmas Fair and Sensory Grotto continued whilst some events such as the Charity Ball were put on
pause.
Fundraising is back to full strength and will need to be more stralegic as the planning application for
the extension and development has now been submitted which will require a high level of funding if
approved. The Board of Trustees will continue to monitor fundraising and intend to expand the team
within the next 12 months.
Premises
Currently, the building is wheelchair accessible with disabled toilets and changing facilities, mobile
hoists and a wheelchair accessible playground. It is all set on one level and consists of 3 service
rooms including a sensory room, where we deliver out childcare and daytime support services along
with an offi￿. kitchen and toilets. We also have a small cabin in Ihe outside area that surrounds 4Ever
Unique. Al Ihe end of this year, we rearranged the two staff offices to create one main staff office and
a separate staff roomlmeeting room. This has been a huge success as il has allowed staff in the office
to work closer together whilst also giving the staff team their own space lo enjoy their breaks. Next
year. we will look to make improvements to the hallway area to address the current storage issues.
The planning application has been submitled for the extension of the building and development of the
field adjacent lo our building and we excitedly await the decision. If planning permission is approved,
the Board of Trustees will work quickly lo pul expansion plans in place alongside a robust funding
strategy.
Future Plans
This year we have developed our staff benefit package and we would like to continue reviewing this
annually to reward our team and attract new slaff. The additions this year include a group income
protection scheme which provides all permanent staff with access to certain healthcare benefits
alongside financial support for long te￿ health conditions.
The majority of our services now have waiting lists in place and as a Board of Trustees we are very
aware that many more families need our support. Over the next 12 months, we will look to connect
with individuals within the local and wider community who may be able to support our expansion
plans. We will also be looking for slrategic partnerships to align with our funding needs.
Our goal remains for Unique Kidz and Co to be open 7 days a week and we have continue to work
towards this. We would like to develop our staff team so thal Ihere is Capacity lo consider expanding
current services and starting new ones.
As Trustees our vision is to always provide a high-quality specialised setting and as such, we are
always looking al ways lo enhance the lives of Ihe children and young adults with disabilities who
come to any of our services and their families.

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢onlinuedJ
Year ended 31 March 2024
FINANCIAL OVERVIEW
Financial Perfonnance and Position
Total income for the year amounted lo £679,893. £497,942 173%) was generated by our own
activities, £83,841 (130/.} by way of voluntary income. £56.393 (8 % I by way of Local Authority Service
Level agreements and the balance of£41,717 (6%) by way of grants.
The results for the year show a surplus of £89,698, and as at 31 March 2024 tolal funds carried
forward were £698,612 with £1.455 being restricted funds.
Local Authority Service Level Agreements
£40.935 was received from Lancashire Counly Council under The Breaklime Service Level
Agreements.
£15,458 was received from Lancaster City Council under the Holiday Activities and Food Programme
Service Level Agreement.
Grants
Other vital grant funding was received from Children in Need (£35,763), and smaller notable amounts
from Lancaster Mobility Trusl (£2,500), Co-op1£1,454), Lancaster District WMF (£1,000). Groundwork
UK- Tesco (£500) and 3R Foundation Grant Award {£500).
Reserves policy
The Trustees have reviewed the development of the resetves fund in view of the main risks to the
organisalion. They have established a policy whereby the unrestricted funds not committed Should be
equivalent to one year's running costs to allow Unique Kidz and Co to maintain its charitable activities
should there be any short-term delays in funding.
Unrestricted funds
697,157
Less unrestricted fixed assets
{252,9241
Less funds designated to the Building Development Project
(150,000)
Unrestricted funds not committed
294,233
The level of unrestricted funds not committed at 31 March 2024 represents 500/0 of annual running
costs. Although the Gurrent level of reserves is short of Ihe target the strategy remains to create
increased reserves through planned operating surpluses and a review of the activity programme.
10

Unique Kidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continu
Year ended 31 March 2024
SMALL COMPANY PROVISIONS
This report has been prepared in accordance wilh the provisions applicable lo companies entitled to
the small companies, exemption.
The trustees, annual report was approved on
Iruslees by..
and signed on behalf of the board of
rQK
Mrs J Halpin
Trustee
11

Unique Kidz & Co.
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Unique Kidz & Co. (conllnuedj
Year ended 31 March 2024
The Trustees, who are also directors for the purposes of company law, are responsible for preparing
the Trustees. report and the financial statements in accordance with applicable law and United
Kingdom Accounting Slandards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity Trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
In preparing these financial 51atemenls, the Trustees are required to-
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare Ihe financial statements on the going concern basis unless il is inappropriate to presume
that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them lo ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial slalements of Unique Kidz & Co. ('the
charity,) for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 ('Ihe Act.).
I report in re5pecl of my examination of the Trustee'5 accounts carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145(5){bl oflhe 2011 A￿.
12

Unique Kidz & Co.
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Unique Kidz & Co. (continuedj
Year ended 31 March 2024
Independent examinerfs statement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of the Institute of Chartered Accountan15 in England and Wales IICAEW),
which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 130 of the
Act; or
2 the financial slalements do not accord with those records., or
3 the accounts do not comply with the applicable requirements concerning the form and content
of 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.
4 the financial statements have not been prepared in accordance with the methods and
principles of the Slalement of Recommended Practice for accounting and reporting by
charities applicable lo charities preparing their accounts in accordance with Ihe Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).
I have no concerns and have come across no olher matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Phillip Dennison ACA FCCA
Independent Examiner
CWR Chartered Accountants
20 Mannin Way
Lancaster Business Park
Caton Road
Lancaster
LA13SW
13

Unique Kidz & Co.
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Totsl funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other income
70,008
501,771
42,799
6,922
2,843
13.833
41,717
83.841
543.488
42.799
6.922
2,843
34,582
465,046
35,744
911
5,890
Totsl income
624,343
55,550
679,893
542.173
Expenditure
Expenditure on raising funds..
Expenditure on raising funds
Expenditure on charitable activities
Other expenditure
Total expenditure
10
11
13
51,187
468.423
1,000
69,585
52,187
538,008
45.186
443,786
32
519,610
70,585
590,195
489,004
Net income
104.733
(15,035)
89,698
53,169
Transfers be￿een funds
{11,490)
11,490
Net movement in funds
93,243
(3.545)
89,698
53,169
Reconciliation of funds
Total funds brought fornard
Totsl funds carried forward
603,914
5.000
608,914
555,745
697,157
1,455
698,612
608,914
The statement of financial activities includes all gains and losses recognised in Ihe year.
All income and expenditure derive from continuing activities.
The notes on pages 16 to Errorl Bookmark not defined. fomi part of these financial statements.
14

Unique Kidz & Co.
Company Limited by Guarantee
Statement of Financial Position {conrlnued)
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
18
252,924
234,546
Current assets
Items for resale
Debtors
Cash at bank and in hand
19
20
250
120.553
346,195
250
73,029
324,166
466.998
397,445
Creditors: amounts falling due within one year
Net current assets
21
21,310
23,077
374,368
445,688
Total assets less current liabilities
698.612
608,914
Net assets
698.612
608,914
Funds of the charity
Restricted funds
Unreslricled funds
1,455
697,157
5.000
603,914
Total charity funds
23
698,612
608,914
For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476-
The directors acknowledge their responsibilities for complying with the requirements of Ihe Act
with respect to accounting records and the preparation of financial statements.
These financial slalements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These fin
nci
I statements were approved by the board of trustees and aulhorised for issue on
and are signed on behalf ofthe board by=
Mrs J Halpin
Trustee
The note5 on pages 16 to E￿Or1 Bookmark not defined. fomi part of these financial statements.
15

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (¢gntinued)
Year ended 31 March 2024
General infomiation
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered office is Woodhill Lane. Morecambe, Lancashire, LA4 4NW.
Statement of compliance
These financial slalemenls have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Practice applicable lo charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 1021} and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value Ihrough income or expenditure.
The financial slalements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unreslricled funds are available for use at Ihe discretion of the trustees to further any of the
harity's purposes.
Designaled funds are unrestricted funds earmarked by the trustees for particular fulure project or
commiltnenl.
Restricted funds are subjeded lo restrictions on Iheir expenditure declared by the donor or
through the lems of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed lo the charity., il is probable thal Ihe economic benefits associated with the transaction
will flow lo the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift. receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipi is probable and entitlement is eslablished.
16

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
3 Accoiintinq polices (conlinuedl
income from donated goods is measured al the fair value of the goods unless this is
impractical lo measure reliably, in which case the value is derived from the cost to the donor
or the eslimaled resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for il to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising aclivilies, events,
non-charilable trading activities. and Ihe sale of donated goods.
expenditure on Gharitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating lo the govemance of the charity apportioned lo charitable
activities.
olher expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expendilure on charitable activilies.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct cosls
attributable to a single activity are allocated directly lo thal activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable. justifiable and consistenl basis.
Tangible assets
Tangible assets are initially recorded at cost. and subsequently slated al cosl less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amoun15 are recorded al the fair value at the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amounl of an asset as a resull of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment thal has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
excepl to which il offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Under the revaluation policy, the freehold property will be valued every 3 to 5 years by a
professionally qualified valuer.
17

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
3. Accounting polices Iconlinued}
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an assel, less its residual
value, over the useful economic life of Ihat asset as follows..
Selling and play equipment
Fixtures and fittings
Motor vehicles
Compuler equipment
330h straight line
330￿ straighl line
250/0 reducing balance
33Q/o straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Wl)ere the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment tesling, when il is not possible to estimate the re¢overable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unil to which the asset belongs. The Gash-generating unil is the smallest
identifiable group of assets Ihal includes Ihe assel and generates cash inflows that largely
independent ofthe cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to Gomplete and
sell. Cost includes all costs of purchase. costs of conversion and other costs incurred in bringing
the stock lo its present location and condition.
Govemment Grants
Government grants are recognised al the fair value of the asset received or receivable. Grants
are nol recognised until there is reasonable assurance thal the charity will comply with the
conditions allaching to them and the grants will be received.
Where the granl does not irnpose specified future performance-relaled ¢onditions on Ihe
recipient. it is recognised in income when the grant proceeds are received or receivable. Where
the grant does impose specified future performanGe-relaled conditions on the recipient, il is
recognised in income only when the performance-related conditions have been mel. Vvhere
grants reGeived are prior to satisfying the revenue reGognilion Griteria, they are recognised as a
18

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinued)
Year ended 31 March 2024
Accounting policies (Continued)
Financial instruments
A financial assel or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected lo be paid or received and not discounted.
Debt inslruments are subsequenlly measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value. unless
payment for an asset is deferred beyond normal business terms or financed al a rate of interest
that is not a market rate. in which case the asset is measured at Ihe present value of the future
payments discounted at a market rale of interesl for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, wilh any changes
recognised in the slalement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured al Gosl or amortised cosl are reviewed for objective evidence
of impairment al the end of each reporting dale. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the slalement of financial
activities in which the initial gain was recognised.
For all equity inslrumenls regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairtnenl. Other financial assels are
either assessed individually or grouped on the basis of similar credit risk characterisliGs.
Any reversals of impairment are recognised immediately, lo the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds whal the carrying amount would
have been had Ihe impairment not previously been recognised.
Defined contribution plans
Contributions lo defined Gonlribulion plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
19

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (contlntsedj
Year ended 31 March 2024
Accounting policies (continuedj
Defined contribution plans (continued)
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting dale in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which il arises.
Limited by guarantee
Every trustee of the charity undertakes lo contribute such an amount as may be required (nol
exceeding £101 lo the charity's assets if il should be wound up while he or she is a trustee, or
within one year afier he or she ceases to be a trustee.
Donations and legacies
Unrestricted
Funds
Reslricled Totsl Funds
Funds
2024
Donations
Donations
Donated goods and services
70,008
70.008
13,833
13,833
70,008
13,833
83.841
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
Donated goods and services
29,342
29,342
5,240
5.240
29,342
5,240
34,582
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants
Holiday Club fees
After School Club fees
4Ever Unique fees
LCC Breaklime & HAF funding
41,717
41.717
50,416
38,906
356,056
56,393
50,416
38,906
356.056
56,393
501,771
41,717
543,488
20

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Charitable activities {conrlnuedJ
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Grants
Holiday Club fees
After School Club fees
4Ever Unique fees
LCC Breaktime funding
45,121
45,121
52.700
48,027
258,846
60.352
52.700
48,027
258,846
60,352
419,925
45.121
465,046
Other trading activities
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Fundraising events
42,799
42,799
35,744
35,744
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank inleresl
6,922
6,922
911
911
Other income
Unreslricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Sale of items
2,843
2,843
5,890
5,890
10. Expenditure on raising funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Fundraising staff costs
Other fundraising costs
28,997
22,190
28.997
23,190
1,000
51,187
1,000
52,187
21

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
10. Expenditure on raising funds (contlnued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Fundraising staff cosls
Other fundraising costs
25,472
19,164
25.472
19,714
550
44,636
550
45,186
11. Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Staff costs
Play and activities costs
Vehicle costs
Other direct costs
Depreciation
Support costs
269,601
11,531
7,347
12,922
24.871
142.151
40,974
4,615
5,167
583
310,575
16,146
12,514
13,505
24,871
160,397
18,246
468,423
69,585
538,008
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Staff costs
Play and aclivilies Gosts
Vehicle costs
Other direct costs
Depreciation
Support costs
208,249
10,725
9,964
9.485
12.472
142,065
35,048
8,994
243,297
19,719
9,964
12,415
12.472
145,919
2,930
3,854
392,960
50,826
443,786
22

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
12. Analysis of support costs
Totsl 2024 Total 2023
Staff costs
Premises
Communications and IT
General office
Finance costs
Governance costs
Legal and professional fees
Depreciation
Other support costs
55,913
66,674
10.974
2.518
122
1,397
8,166
6.165
8,468
61,415
52,611
10,024
2,518
156
1,510
5,678
6,165
5.842
160,397
145,919
13. Other expenditure
Unreslricled Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
PAYE inleresl paid
32
32
14. Net income
Net income is stated after chargingl{credilingl=
2024
2023
Depreciation of tangible fixed assets
31,035
18,637
15. Independent examination fees
2024
2023
Fees payable lo the independent examiner for-
Independent examination of the financial statements
Other financial services
500
720
500
720
1,220
1,220
23

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
16. Staff costs
The lolal staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
367.046
17,413
11,026
307,824
13,937
8,423
395,485
330,184
The average head count of employees during the year was 3512023: 29). The average number
of full-lime equivalent employees during Ihe year is analysed as follows..
2024
2023
Fundraising activities
Direct charitable work
Administration and support
30
25
35
29
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for
planning, directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £9,942 {2023- £6,240).
17. Trustee remuneration and expenses
No remuneration or other benefits from employmenl wtth the charily or a relaled entity were
received by the Trustees other than Mrs J Halpin and Mrs R D Armer. who are key management
personnel of the charity. Remuneration of key management personnel is detailed in note 16.
Consent for remuneration of the above Truslee5 was obtained from the Charity Commission on
24th February 2010.
Travel costs were also reimbursed to the above Truslees in relation lo their position as
employees of the Charity.
24

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements {continuedJ
Year ended 31 March 2024
18. Tangible fixed assets
Setting and
Freehold
play Fixtures and
property equipment
fittings
Molor Computer
vehicles Equipment
Total
Cost
At 1 Apr 2023
Additions
209.283
81,877
748
33,085
1,100
18,592
47,565
34,574
377.411
49.413
At 31 Mar 2024
209,283
82.625
34,185
66,157
34,574
426,824
Depreciation
Al 1 Apr 2023
Charge for the
year
69,349
29,344
17,304
26,868
142,865
10,420
2,237
12,213
6,165
31,035
At 31 Mar 2024
79.769
31,581
29,517
33,033
173,900
Carrying amount
At 31 Mar 2024
209,283
2.856
2,604
36,640
1,541
252,924
Al 31 Mar 2023
209,283
12,528
3,741
1,288
7,706
234.546
19. Stocks
2024
2023
Items for resale
250
250
20. Debtors
2024
2023
Trade debtors
Prepayments and acGrued income
Other debtors
73,998
45,852
703
47.878
25,151
120,553
73,029
21. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
13,385
2,146
2,733
3,046
11.676
2.692
4.552
4,157
21,310
23,077
25

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Ststements (conrlnued)
Year ended 31 March 2024
22. Pensions and other post-retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £11,02612023'. £8.423).
23. Analysis of charitable funds
Unrestricted funds
At
31 March 20
24
At
1 April 2023
Income
Expenditure Transfers
General funds
Designated Funds
Minibus
Building Development
Project
413.914
624.343
{479,610)
(11,490)
547,157
40.000
(40.000)
150,000
150,000
603,914
624,343
(519,610)
(11,490)
697.157
At
31 March 20
23
At
1 April 2022
Income Expenditure
Transfers
General funds
Designated Funds
Minibus
Building Development
Project
400,418
491,812
(437,628)
{40,688)
413,914
40,000
40,000
150,000
150.000
550,418
491,812
{437,628)
{688)
603,914
26

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Restricted funds
At
31 March 20
24
At
1 April 2023
Income Expenditure
Transfers
Donations
Donated services
13,833
(13,833)
Revenue grants
CIN- Main Grant
Eric Wright Trust-
Library
Lancaster District
Mobility Trust
3R Foundation Grant
Award
Co-op
Groundwork UK-
Tesco
Lancaster District WMF
35,763
(47,253)
11,490
5,000
(5,000)
2,500
12,500)
500
1,455
(500)
1,455
500
1,000
(500}
(1,000)
5,000
55.550
(70,585)
11,490
1,455
At
31 March 20
23
At
1 April 2022
Income Expenditure
Transfers
Donations
Donated services
5,240
(5,240)
Revenue grants
CIN- Main Grant
CIN - additional funding
Eric Wright Trusl-
Jubilee celebrations
Eric Wright Trust-
Library
Arnold Clark
Lancaster Mobility Trust
5.327
36,521
500
(42,536)
(5001
688
100
1100)
5,000
2,000
1,000
5,000
(2,000)
(1,000)
{51.3761
5,327
50.361
688
5,000
27

Unique Kidz & Co.
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2024
24. Analysis of net assets between funds
Unrestricted
Funds
Reslricled Totsl Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
252,924
465,543
(21,310)
697,157
252,924
466,998
(21,310)
698,612
1,455
1,455
Unreslricled
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
234,546
392,445
{23,077)
603,914
234,546
397,445
{23,07n
608,914
5,000
5,000
25. Related parties
Except as outlined in note 17, no trustee or other person related lo the charity had any personal
interest in any contract or Iransaction entered into by the charity during the period.
No material donations were made by Trustees to the charity.
28