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← Care For Kids North Devon

2024-03-31-accounts

Trust
ees'
Annu
al
Rep
ort
for
the
perio
d		 Period
Period		 Period
Period		 Period
Period		 Period
Period
From From Period Period
start
date		 end
date		 30
03
2024
1 To
04		 2023
Section A Reference and administration details
Charity
name		 Care For Kids North Devon
Other
names
charity
is
known
by
Registe
red
charity
number
(if any)		 113639
9
Charity'
s
princip
al
addres
s		 Suite 6, 1 Bridge Chambers
Barnstaple
Devon
Postco
de
EX311
HB

Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body)
entitled to appoint trustee
(ifany)
JackyMassos Treasurer

1 March 2012

TAR

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Angelo Massos
Fran Greenaway Chair
JennyBirch
Sarah Bone
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates actedif notfor whole year

Names and addresses of advisers (Optional information)

Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

(eg. trust deed, constitution)

How the charity is constituted

Trustee selection methods

2

March 2012

TAR

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

To provide financial assistance for families within the jurisdiction of the primary sites of the North Devon District Hospital who have a child diagnosed with a life-threatening illness. To provide the “extras”, over and above medical and primary care items, for the Caroline Thorpe Children’s Ward of the North Devon District Hospital. To support the needs of hospitalised children in North Devon.

3 March 2012

TAR

Provide a financial grant of £1,000 per family when a child is first diagnosed with a life-threatening illness. If awarding a grant it needs to be determined to be charitable. We provide an exceptional financial grant to further assist a family if still experiencing financial difficulties from diagnosis. Subject to further financial assistance being deemed to be charitable and the agreement of all trustees.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

In 2023/24 we also provided play equipment and refurbished an individual bedroom (cubicle 2) children’s ward of the North Devon District Hospital. This has been updated, providing a more comfortable environment for patients and their families. The charity also provides car parking permits for families staying on children’s ward for a length of time.

Additional details of objectives and activities (Optional information)

Grant-making must be determined as charitable; the Charity’s Grant Application form must be completed and signed or authorised by a representative of the family, the family’s medical consultant and a member of the nursing team.

You may choose to include further statements, where relevant, about:

The trustees decision on any grant application is final. The charity’s grant making policy gives full details.

We encourage investment by supporters from the community e.g. local businesses with a charitablegiving policy. The extensive contribution made by volunteers to support events run by the Charity and to instigate events to fundraise on behalf of the Charity, is recognised by the Trustees of the Charity. A Communication Officer is appointed to support each fundraising initiative.

A publicity programme has been introduced to promote events and the aims of the Charity, to create greater awareness and ultimately, support.

4 March 2012

TAR

Section D Achievements and performance

Summary of the main achievements of the charity during the year

Charity Income obtained through:

Expenditure included:

Main achievements included:

5

March 2012

TAR

Section E Financial review

To always have a reserve of £10,000 to ensure that in the event that Brief statement of the charity’s funds dry up the charity is in a position to meet all of its financial policy on reserves commitments.

Details of any funds materially in deficit

Further financial review details (Optional information)

The Charity’s principal source of funding is donations. You may choose to include additional information, where In 2023/24 we have funded our cub 2 project with charity funds apart relevant about: from Tesco contribution. Having a healthy bank balance it was much ● the charity’s principal harder to be successful with grants applied for. sources of funds (including any fundraising);

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) J Massos

Full name(s) Jacqueline Massos

Position (eg Secretary, Trustee Chair, etc)

6 March 2012

TAR

Date 21108124 TAR March 2012

Charity registration number: 1136399

Care For Kids North Devon

Annual Report and Financial Statements

for the Year Ended 31 March 2024

Care For Kids North Devon

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Receipts and Payments Account 6
Statement of Assets and Liabilities 7
Notes to the Financial Statements 8 to 12

Care For Kids North Devon

Reference and Administrative Details

Trustees: Mrs Jenny Birch Ms Sarah Bone (appointed 4 May 2023) Mrs Frances Greenaway Mr Angelo Massos Mrs Jacky Massos

Charity Registration Number 1136399 Principal Office 1 Bridge Chambers Suite 6 Barnstaple Devon EX31 1HB Independent Examiner Westcotts (SW) LLP 47 Boutport Street Barnstaple Devon EX31 1SQ

Page 1

Care For Kids North Devon

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

Structure, governance and management

Organisational structure

The legal and administrative details are listed on page 1. The trustees who served during the year are listed on page 1. Care for Kids North Devon trustees are appointed by elected founder members.

During the year, the charity benefited from the contribution of 40-50 volunteers.

One Trustee is paid for their work within the charity. Jacky Massos is employed by the charity as a charity manager, run director and project manager for project on The Caroline Thorpe Ward. No Trustees receive any remuneration for their work as a Trustee.

Governance, Internal Control and Risk Management

The trustees have reviewed the major risks of the charity and have taken action and established systems which will mitigate any known risks. All policies and procedures are updated regularly.

Objectives and activities

Objects and aims

To provide financial assistance for families within the jurisdiction of the primary sites of North Devon District Hospital who have a child diagnosed with a life-threatening illness.

To provide 'extras' over and above medical and primary care items, for the Caroline Thorpe Children's Ward of the North Devon District Hospital.

To support the needs of hospitalised children in North Devon.

Charitable Activities

Care for Kids North Devon provides a financial grant of £1000 per family when a child is first diagnosed with a life-threatening illness, if awarding a grant is determined to be charitable.

The Charity will provide further financial support in exceptional circumstances. This is reviewed by all trustees.

Care for Kids North Devon provides play equipment and comfort/environment enhancing furnishings for the Children's Ward of the North Devon District Hospital.

The charity provides Car Parking permits for families staying on the Children's Ward for a length of time.

Care for Kids North Devon provide guidance and information on respite care, other charities and the available state benefits that may assist a family with on-going financial and domestic concerns, when a child has entered a lengthy treatment programme away from home.

Grant-making must be determined as charitable, for all grants the Charity's Grant Application form must be completed and signed or authorised by a representative of the family, the family's medical consultant and a member of the Nursing Team.

Page 2

Care For Kids North Devon

Trustees' Report (continued)

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Review of Activities and Achievements

We held our CFK Barnstaple 10k in July 2023, attendance was good but not quite as well supported as in previous pre-covid years.

Other events included a Christmas raffle and participation in the Round Table Santa Sleigh. This was the second year we had been asked in recent years. We also held a Christmas Appeal.

The charity has supported twenty families with grants in 2023-24, with both ordinary and exceptional circumstances payments being made.

The cubicle 2 project was agreed, and fundraising targets put in place. The aim is to complete the project in 2024. The usual toys and games DVDs were purchased for the ward.

Financial review

During the year ended 31 March 2024 the charity had net expenses of £11,427 (2023: Net receipts of £18,883).

As at 31 March 2024 the bank balances totalled £99,214 (2023: £110,641).

Policy on reserves

Our reserves policy is to always have a reserve of £10,000 to ensure that in the event that funds dry up the charity is in a position to meet all of it's financial commitments.

Further Financial Review Details

The Charity's principal source of funding is donations; Enabled the funding of family grants and hospital projects.

Plans for future periods

Our aims for 24/25 include a mini project on the Caroline Thorpe Ward, installing digital artwork in the corridor close to cubicles. This will enhance the area and help to distract children when needing to be weighed and measured etc. We will also be completing the planned cubicle 2 enhancements. We will continue to seek core funding from Trusts and Foundations.

Page 3

Care For Kids North Devon

Trustees' Report (continued)

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Mrs Jacky Massos Trustee

Page 4

Care For Kids North Devon

Independent Examiner's Report to the trustees of Care For Kids North Devon

I report to the trustees on my examination of the accounts of Care For Kids North Devon for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of Care For Kids North Devon you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Care For Kids North Devon's 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)(b) of the Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Care For Kids North Devon as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

I have no concerns and have come across no other 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.

...................................... Catherine Williams FCA DChA Westcotts (SW) LLP 47 Boutport Street Barnstaple Devon EX31 1SQ

Date:.............................

Page 5

Care For Kids North Devon

Receipts and Payments Account for the Year Ended 31 March 2024

Note
Receipts:
Donations and legacies
Charitable activities
Investment income
4
Total receipts
Payments:
Wages and salaries
Promotional Costs
Event Costs
Establishment Costs
Accountancy Fees
Licenses
Telephone
Family Support
Miscellaneous Expenditure
Caroline Thorpe - Projects
Total payments
Net (payments)/receipts
Cash brought forward
Cash carried forward
9		 Unrestricted
funds
£
25,800
10,461
33
36,294
(11,821)
(99)
(2,902)
(5,126)
(600)
(73)
(425)
(19,100)
(698)
(6,877)
(47,721)
(11,427)
110,641
99,214		 Restricted
funds
£
2,000
-
-
2,000
-
-
-
-
-
-
-
-
-
(2,000)
(2,000)
-
-
-		 Total
2024
£
27,800
10,461
33
38,294
(11,821)
(99)
(2,902)
(5,126)
(600)
(73)
(425)
(19,100)
(698)
(8,877)
(49,721)
(11,427)
110,641
99,214		 Total
2023
£
40,277
27,046
23
67,346
(12,022)
(2,022)
(3,418)
(4,611)
(546)
(73)
(362)
(13,232)
(698)
(11,479)
(48,463)
18,883
91,758
110,641

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 9.

The notes on pages 8 to 12 form an integral part of these financial statements. Page 6

Care For Kids North Devon

(Registration number: 1136399) Statement of Assets and Liabilities as at [31 March 2024

Note
Current assets
Cash at bank and in hand
8
Unrestricted income funds
Unrestricted funds		 2024
£
99,214
99,214		 2023
£
110,641
110,641

The financial statements on pages 6 to 12 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

......................................... Mrs Jacky Massos Trustee

The notes on pages 8 to 12 form an integral part of these financial statements. Page 7

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Accounting policies

Basis of preparation

Care For Kids North Devon meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared on the receipts and payments basis.

Going concern

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

Income and endowments

All incoming resources are included in the statement of financial activities when the charity receives the income. The following specific policies are applied to particular categories of income:

Donations are received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when received.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Donated services and facilities are included at the value to the charity where this can be quantified.

The value of services provided by volunteers has not been included.

Expenditure

Expenditure is recognised on a payments basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Page 8

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

2 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed
Grants, including capital grants;
Grants
Donations and legacies;
Donations
Gift aid reclaimed
Grants, including capital grants;
Grants		 Unrestricted
funds
General
£
25,002
798
-
25,800
Unrestricted
funds
General
£
26,809
3,111
7,835
37,755		 Restricted
funds
£
-
-
2,000
2,000
Restricted
funds
£
-
-
2,522
2,522		 Total
2024
£
25,002
798
2,000
27,800
Total
2023
£
26,809
3,111
10,357
40,277

3 Income from charitable activities

Events
Other income
Events
Other income		 Unrestricted
funds
General
£
10,411
50
10,461
Unrestricted
funds
General
£
26,781
265
27,046		 Total
2024
£
10,411
50
10,461
Total
2023
£
26,781
265
27,046

Page 9

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

4 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
General
£
33
33
Unrestricted
funds
General
£
23
23		 Total
2024
£
33
33
Total
2023
£
23
23

5 Trustees remuneration and expenses

During the year a trustee was paid £11,821 as they were employed by the Charity as the manager.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

6 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries		 2024
£
11,821		 2023
£
12,022

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees 2024
No
1		 2023
No
1

No employee received emoluments of more than £60,000 during the year

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 10

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

8
Cash and cash equivalents
Cash at bank
9
Funds
Unrestricted funds
General
Unrestricted Funds
Restricted funds
Groundwork - Tesco Grant
Total funds
Unrestricted funds
General
Unrestricted Funds
Restricted funds
Cubical 3 Project and
Distraction Unit
Operating costs
Branded Merchandise
Total funds		 Balance at 1
April 2023
£
110,641
-
110,641
Balance at 1
April 2022
£
72,037
9,721
10,000
-
19,721
91,758		 Incoming
resources
£
36,294
2,000
38,294
Incoming
resources
£
64,824
-
1,000
1,522
2,522
67,346		 2024
£
99,214
Resources
expended
£
(47,721)
(2,000)
(49,721)
Resources
expended
£
(26,220)
(9,721)
(11,000)
(1,522)
(22,243)
(48,463)		 2023
£
110,641
Balance at
31 March
2024
£
99,214
-
99,214
Balance at
31 March
2023
£
110,641
-
-
-
-
110,641

Page 11

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Unrestricted funds are used to further the objects of the charity, but are subject to no restrictions on their use within those objects.

The specific purposes for which the funds are to be applied are as follows:

Cubical 3 Project and Distraction Unit - The funds have been raised towards the refurbishment of Cubical 3 on The Caroline Thorpe Ward alongside the seating in the playroom and a new PC for 3D pain distraction unit. This work was completed in Spring and Summer 2022.

Operating Costs - Funds received towards the operating costs of the charity.

Branded Merchandise - This was money donated specifically for the use in helping with promotional expenditure for the charity.

The funding towards cubical 2 from Groundwork of £2,000 was put into the digital wall designs we are having and blinds to enhance the cubical 2 project. The rest of the funding is coming from our general funds. This is now completed.

10 Analysis of net assets between funds

10 Analysis of net assets between funds
Current assets
Current assets		 Unrestricted
funds
General
£
99,214
Unrestricted
funds
General
£
110,641		 Total funds
at 31 March
2024
£
99,214
Total funds
at 31 March
2023
£
110,641

11 Related party transactions

There were no related party transactions in the year.

Page 12

Charity registration number: 1136399

Care For Kids North Devon

Annual Report and Financial Statements

for the Year Ended 31 March 2024

Care For Kids North Devon

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Receipts and Payments Account 6
Statement of Assets and Liabilities 7
Notes to the Financial Statements 8 to 12

Care For Kids North Devon

Reference and Administrative Details

Trustees: Mrs Jenny Birch Ms Sarah Bone (appointed 4 May 2023) Mrs Frances Greenaway Mr Angelo Massos Mrs Jacky Massos

Charity Registration Number 1136399 Principal Office 1 Bridge Chambers Suite 6 Barnstaple Devon EX31 1HB Independent Examiner Westcotts (SW) LLP 47 Boutport Street Barnstaple Devon EX31 1SQ

Page 1

Care For Kids North Devon

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.

Structure, governance and management

Organisational structure

The legal and administrative details are listed on page 1. The trustees who served during the year are listed on page 1. Care for Kids North Devon trustees are appointed by elected founder members.

During the year, the charity benefited from the contribution of 40-50 volunteers.

One Trustee is paid for their work within the charity. Jacky Massos is employed by the charity as a charity manager, run director and project manager for project on The Caroline Thorpe Ward. No Trustees receive any remuneration for their work as a Trustee.

Governance, Internal Control and Risk Management

The trustees have reviewed the major risks of the charity and have taken action and established systems which will mitigate any known risks. All policies and procedures are updated regularly.

Objectives and activities

Objects and aims

To provide financial assistance for families within the jurisdiction of the primary sites of North Devon District Hospital who have a child diagnosed with a life-threatening illness.

To provide 'extras' over and above medical and primary care items, for the Caroline Thorpe Children's Ward of the North Devon District Hospital.

To support the needs of hospitalised children in North Devon.

Charitable Activities

Care for Kids North Devon provides a financial grant of £1000 per family when a child is first diagnosed with a life-threatening illness, if awarding a grant is determined to be charitable.

The Charity will provide further financial support in exceptional circumstances. This is reviewed by all trustees.

Care for Kids North Devon provides play equipment and comfort/environment enhancing furnishings for the Children's Ward of the North Devon District Hospital.

The charity provides Car Parking permits for families staying on the Children's Ward for a length of time.

Care for Kids North Devon provide guidance and information on respite care, other charities and the available state benefits that may assist a family with on-going financial and domestic concerns, when a child has entered a lengthy treatment programme away from home.

Grant-making must be determined as charitable, for all grants the Charity's Grant Application form must be completed and signed or authorised by a representative of the family, the family's medical consultant and a member of the Nursing Team.

Page 2

Care For Kids North Devon

Trustees' Report (continued)

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Review of Activities and Achievements

We held our CFK Barnstaple 10k in July 2023, attendance was good but not quite as well supported as in previous pre-covid years.

Other events included a Christmas raffle and participation in the Round Table Santa Sleigh. This was the second year we had been asked in recent years. We also held a Christmas Appeal.

The charity has supported twenty families with grants in 2023-24, with both ordinary and exceptional circumstances payments being made.

The cubicle 2 project was agreed, and fundraising targets put in place. The aim is to complete the project in 2024. The usual toys and games DVDs were purchased for the ward.

Financial review

During the year ended 31 March 2024 the charity had net expenses of £11,427 (2023: Net receipts of £18,883).

As at 31 March 2024 the bank balances totalled £99,214 (2023: £110,641).

Policy on reserves

Our reserves policy is to always have a reserve of £10,000 to ensure that in the event that funds dry up the charity is in a position to meet all of it's financial commitments.

Further Financial Review Details

The Charity's principal source of funding is donations; Enabled the funding of family grants and hospital projects.

Plans for future periods

Our aims for 24/25 include a mini project on the Caroline Thorpe Ward, installing digital artwork in the corridor close to cubicles. This will enhance the area and help to distract children when needing to be weighed and measured etc. We will also be completing the planned cubicle 2 enhancements. We will continue to seek core funding from Trusts and Foundations.

Page 3

Care For Kids North Devon

Trustees' Report (continued)

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Mrs Jacky Massos Trustee

Page 4

Care For Kids North Devon

Independent Examiner's Report to the trustees of Care For Kids North Devon

I report to the trustees on my examination of the accounts of Care For Kids North Devon for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees of Care For Kids North Devon you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Care For Kids North Devon's 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)(b) of the Act.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Care For Kids North Devon as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

I have no concerns and have come across no other 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.

...................................... Catherine Williams FCA DChA Westcotts (SW) LLP 47 Boutport Street Barnstaple Devon EX31 1SQ

Date:.............................

Page 5

Care For Kids North Devon

Receipts and Payments Account for the Year Ended 31 March 2024

Note
Receipts:
Donations and legacies
Charitable activities
Investment income
4
Total receipts
Payments:
Wages and salaries
Promotional Costs
Event Costs
Establishment Costs
Accountancy Fees
Licenses
Telephone
Family Support
Miscellaneous Expenditure
Caroline Thorpe - Projects
Total payments
Net (payments)/receipts
Cash brought forward
Cash carried forward
9		 Unrestricted
funds
£
25,800
10,461
33
36,294
(11,821)
(99)
(2,902)
(5,126)
(600)
(73)
(425)
(19,100)
(698)
(6,877)
(47,721)
(11,427)
110,641
99,214		 Restricted
funds
£
2,000
-
-
2,000
-
-
-
-
-
-
-
-
-
(2,000)
(2,000)
-
-
-		 Total
2024
£
27,800
10,461
33
38,294
(11,821)
(99)
(2,902)
(5,126)
(600)
(73)
(425)
(19,100)
(698)
(8,877)
(49,721)
(11,427)
110,641
99,214		 Total
2023
£
40,277
27,046
23
67,346
(12,022)
(2,022)
(3,418)
(4,611)
(546)
(73)
(362)
(13,232)
(698)
(11,479)
(48,463)
18,883
91,758
110,641

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 9.

The notes on pages 8 to 12 form an integral part of these financial statements. Page 6

Care For Kids North Devon

(Registration number: 1136399) Statement of Assets and Liabilities as at [31 March 2024

Note
Current assets
Cash at bank and in hand
8
Unrestricted income funds
Unrestricted funds		 2024
£
99,214
99,214		 2023
£
110,641
110,641

The financial statements on pages 6 to 12 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

......................................... Mrs Jacky Massos Trustee

The notes on pages 8 to 12 form an integral part of these financial statements. Page 7

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024

1 Accounting policies

Basis of preparation

Care For Kids North Devon meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared on the receipts and payments basis.

Going concern

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

Income and endowments

All incoming resources are included in the statement of financial activities when the charity receives the income. The following specific policies are applied to particular categories of income:

Donations are received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when received.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

Donated services and facilities are included at the value to the charity where this can be quantified.

The value of services provided by volunteers has not been included.

Expenditure

Expenditure is recognised on a payments basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Page 8

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

2 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed
Grants, including capital grants;
Grants
Donations and legacies;
Donations
Gift aid reclaimed
Grants, including capital grants;
Grants		 Unrestricted
funds
General
£
25,002
798
-
25,800
Unrestricted
funds
General
£
26,809
3,111
7,835
37,755		 Restricted
funds
£
-
-
2,000
2,000
Restricted
funds
£
-
-
2,522
2,522		 Total
2024
£
25,002
798
2,000
27,800
Total
2023
£
26,809
3,111
10,357
40,277

3 Income from charitable activities

Events
Other income
Events
Other income		 Unrestricted
funds
General
£
10,411
50
10,461
Unrestricted
funds
General
£
26,781
265
27,046		 Total
2024
£
10,411
50
10,461
Total
2023
£
26,781
265
27,046

Page 9

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

4 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Interest receivable and similar income;
Interest receivable on bank deposits		 Unrestricted
funds
General
£
33
33
Unrestricted
funds
General
£
23
23		 Total
2024
£
33
33
Total
2023
£
23
23

5 Trustees remuneration and expenses

During the year a trustee was paid £11,821 as they were employed by the Charity as the manager.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

6 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries		 2024
£
11,821		 2023
£
12,022

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees 2024
No
1		 2023
No
1

No employee received emoluments of more than £60,000 during the year

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 10

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

8
Cash and cash equivalents
Cash at bank
9
Funds
Unrestricted funds
General
Unrestricted Funds
Restricted funds
Groundwork - Tesco Grant
Total funds
Unrestricted funds
General
Unrestricted Funds
Restricted funds
Cubical 3 Project and
Distraction Unit
Operating costs
Branded Merchandise
Total funds		 Balance at 1
April 2023
£
110,641
-
110,641
Balance at 1
April 2022
£
72,037
9,721
10,000
-
19,721
91,758		 Incoming
resources
£
36,294
2,000
38,294
Incoming
resources
£
64,824
-
1,000
1,522
2,522
67,346		 2024
£
99,214
Resources
expended
£
(47,721)
(2,000)
(49,721)
Resources
expended
£
(26,220)
(9,721)
(11,000)
(1,522)
(22,243)
(48,463)		 2023
£
110,641
Balance at
31 March
2024
£
99,214
-
99,214
Balance at
31 March
2023
£
110,641
-
-
-
-
110,641

Page 11

Care For Kids North Devon

Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)

Unrestricted funds are used to further the objects of the charity, but are subject to no restrictions on their use within those objects.

The specific purposes for which the funds are to be applied are as follows:

Cubical 3 Project and Distraction Unit - The funds have been raised towards the refurbishment of Cubical 3 on The Caroline Thorpe Ward alongside the seating in the playroom and a new PC for 3D pain distraction unit. This work was completed in Spring and Summer 2022.

Operating Costs - Funds received towards the operating costs of the charity.

Branded Merchandise - This was money donated specifically for the use in helping with promotional expenditure for the charity.

The funding towards cubical 2 from Groundwork of £2,000 was put into the digital wall designs we are having and blinds to enhance the cubical 2 project. The rest of the funding is coming from our general funds. This is now completed.

10 Analysis of net assets between funds

10 Analysis of net assets between funds
Current assets
Current assets		 Unrestricted
funds
General
£
99,214
Unrestricted
funds
General
£
110,641		 Total funds
at 31 March
2024
£
99,214
Total funds
at 31 March
2023
£
110,641

11 Related party transactions

There were no related party transactions in the year.

Page 12