|||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
- (eg. trust, association, company)
Trustee selection methods
- (eg. appointed by, elected by)
2
March 2012
TAR
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of
- major risks and the system and procedures to manage them.
## 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:
- policy on grant-making;
- policy programme related investment;
- contribution made by volunteers.
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:
- Sponsorship for the Barnstaple 10k run, our main event
- Sponsorship, donations and bequests
- Raffles
- Christmas appeal
## Expenditure included:
- Enhancement for Caroline Thorpe Ward
- Payments to families
- Hospital Car Parking Permits
## Main achievements included:
- Supporting families with a child diagnosed with a life-threatening illness and exceptional circumstance grants.
- Supported the Caroline Thorpe Ward purchasing new pain distraction unit software and games.
- Also purchased new games for the playroom and consumables for the ward, such as portable DVD players
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);
- how expenditure has supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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