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2022-12-31-accounts

Kids Alive International

Postal address: Kids Alive International, PO Box 1529, Stamford, PE2 2YD Registered address: Kids Alive International, 60 Gray’s Inn Road, London WC1X 8LU Telephone: 07873 550968 | Registered Charity: 1140641 (England & Wales) Website: www.kidsalive.co.uk

1

CONTENTS

LEGAL AND ADMINISTRATIVE DETAILS Page 3
OUR AIMS 4
OUR STRATEGY AND HOW WE WORK 4-6
REVIEW OF ACTIVITIES AND ACHIEVEMENTS 6-7
OUR FUTURE PLANS 8
VALUES AND POLICIES 8-9
STRUCTURE, GOVERNANCE AND MANAGEMENT 9
STATEMENT OF TRUSTEES REPONSIBILITIES 10
INDEPENDENT EXAMINERS’ REPORT 11
STATEMENT OF FINANCIAL ACTIVITIES 12
BALANCE SHEET 13
ACCOUNTING POLICIES AND NOTES TO THE FINANCIAL STATEMENTS 14-22

“Learn to do right; seek justice. Defend the oppressed. Take up the cause of the fatherless; plead the case of the widow.” Isaiah 1: 17

2

LEGAL AND ADMINISTRATIVE DETAILS

TRUSTEES Mr Tony Bailey (Chair) Mr Alan Gillard (resigned July 14[th] 2022) Mr Jeremy Kingston Mrs Ruth Henningham (resigned December 15[th] 2022) Mr Benjamin Downing Mr David Morgans Mr Stephen Butler (appointed March 17[th] 2022) MAIN CONTACT Mr Tim Hunt (Executive Director) CHARITY ADDRESS Kids Alive International 60 Gray’s Inn Road London WC1X 8LU TELEPHONE 07873 550968 EMAIL contact@kidsalive.org WEBSITE www.kidsalive.co.uk REGISTERED CHARITY NUMBER 1140641 (England & Wales) ADDITIONAL WORKING NAMES Dar El Awlad School Kids Alive International (UK) INDEPENDENT EXAMINER Milsted Langdon Chartered Accountants Motivo House Alvington Yeovil Somerset BA20 2FG BANKERS National Westminster Bank 2 Hendford Yeovil Somerset BA20 1TN

3

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The Trustees submit their report and the financial statements of Kids Alive International for the year ended 31 December 2022 and confirm that they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102). Please note that until October 1[st] 2021 Kids Alive International was called Hope for Kids International.

OUR AIMS

Kids Alive International is constituted by a Trust Deed dated 15[th] January 2011. Its objects are:

  1. The relief and prevention of poverty in any part of the world, impacted by natural disaster, war, trouble or catastrophe, in particular but not exclusively by:

  2. Providing residential care for abandoned, abused and/or neglected children that have no other alternative means of support, as well as children referred to us by local courts in certain countries who have been victims of sexual assault;

  3. Assisting vulnerable children and their families and communities by providing access to, and/or development of health care, education and other activities that benefit communities;

  4. Supporting them in ways that will enable them to generate a sustainable income and become self-sufficient.

  5. To advance the education of the public regarding the nature, causes and effects of poverty, particularly for orphans and vulnerable children and their families, and how appropriate solutions can be found and applied.

  6. The advancement of the Christian faith in particular but not exclusively by actively following the call of the Bible to care for the needs of the poor and promoting the engagement of the Church to provide help to orphans and vulnerable children and their families.

Whilst we are a Christian organisation, we serve children and their families of any or no faith. All projects serve non-Christian children and their families and in some cases these make up the majority of the children we serve.

The Trustees have had due regard to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims, objectives and activities, when planning future activities and when considering how these activities will achieve Kids Alive’s charitable purposes (set out above) and are content that Kids Alive continues to meet its public benefit duty.

OUR STRATEGY AND HOW WE WORK

Our strategy

Kids Alive International is the UK-based partner of the Kids Alive International global family of charities. With a base in the USA, the organisation exists to serve vulnerable children and where possible strengthen families throughout the world. Kids Alive oversees approximately 40 projects in seven developing countries, which in turn are implemented by affiliated Kids Alive partners in the respective country. These countries include Zambia, Kenya, Lebanon, Dominican Republic, Guatemala, Haiti and Peru.

To achieve its objectives, Kids Alive International’s strategy is to raise funds and awareness for these projects in the UK, with particular emphasis amongst trusts and foundations, major donors, churches and interested individuals.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Some of the children we serve

We specifically target the most vulnerable children in the countries where we work and provide a unique model of all round loving care for each and every one of them, as if they are our own. Here are some examples of the children we serve.

In Guatemala, the worst cases of child sexual assault are referred

to us by the courts. Traumatised girls as young as 5 come into our custody where we love and care them for a season, as well as seek justice.

In Lebanon, we care for impoverished and traumatised Syrian refugee children and their families, most of whom live in desperate conditions in a country where they are not welome.

In Kenya, we care for orphaned impoverished children who have no choice but to work long, mind-dumbing hours in the dangerous quarries of Karundas.

In Peru our work In Zambia, we care for includes remote jungle children who are raised in areas where terrible prison conditions impoverished children through no fault of their are often victims of own, including toddlers, sexual and physical babies, and violence, with no recourse to justice or care. unnaccompanied refugees.

How we work – our unique holistic model of care

Our unique all round model of care hinges on four main goals that we have for each and every child in our care.

To achieve these goals, we have a wide range of all round holistic interventions. Here are just some of them:

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

Christian input. Most of our projects have some sort of Christian element. It is such a joy to see children and their families in our care come to know the Lord.

Trauma care . Just about all of the children in our care have suffered trauma of some sort. Our programmes are designed to identify signs of trauma and come up with a plan to deal with it.

Education is undoubtedly one of the best tools to get kids out of poverty. We provide an education plan for all the children in our care, as well as actually owning and running a number of schools.

Family strengthening. We believe all children are best cared for in a safe loving family, even if they sometimes have to stay with us for a short period of time for their own safety.

Justice. Where a child has been abused, we will often seek justice in the law courts, which not only brings about long-term change, but also helps with the child’s healing process.

Whatever else it takes. Food, life skills, fostering, mentoring, independent living programmes (to help young adults transition to adulthood), livelihood support programmes, etc - whatever it takes to achieve our four global goals, we will do it!

Systems change. We also advocate with local authorities, communities and governments, to encourage and empower them to better serve the vulnerable children in their county.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

1. Reaching the “hardest kids in the hardest places”

The Kids Alive family has been serving some of the world’s most vulnerable children for over 100 years now. In 2022 we felt God’s calling to focus even more on “the hardest kids in the hardest places” and to evolve our projects to have an impact on the even more vulnerable. Child victims of sexual assault and child marriage. Babies and toddlers raised in prisons. The traumatised. The abandoned. Orphans. Refugees. The impoverished.

2. Some of the highlights

Thanks to the remarkable generosity and kindness of our supporters, in 2022 we were able to fund a wide range of projects and initiatives to enable us to fulfil our ministry. Here is a selection of some of them.

Kenya: Laptops for students

Kenya: Laptops for students Zambia: Launch Care & Justice Peru: Family mentorship Our supporters helped us We were very proud to support fund over 15 laptops for This far-reaching project this programme, connecting impoverished young Kenyan addresses the tragic endemic loving families to abused and adults, as they progressed issue of child sexual abuse in abandoned children who do not from our care to further Zambia, providing both Care have one. We are praying that education. A real blessing and and Justice for the victims. Our they will lead to long-term confidence-booster for them. supporters funded a pilot foster placements. project to start in 2023.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
Global: Trauma care Lebanon: A refurbished Zambia: Toilets and showers at
for the children centre for the mums our school
Our supporters have also
A number of our supporters funded a new shower and
Our Lebanon family
help us to fund specialist care toilet block – with running
strengthening project for
for traumatised children, water! Lack of hygiene facilities
vulnerable refugees and their
including victims of sexual is cited as main reason why
families has gone from
abuse. This is now being 44% of Zambian girls drop out
strength to strength, including
applied in a number of our of school.
one kind supporter funding a
other projects.
centre for them to meet.
Zambia: Babies and toddlers Lebanon: More care for Guatemala: justice for child
in prison vulnerable Syrian refugees victims of sexual assault
Despite things being really
Our supporters have also Not only do we care for child
tough for the most
helped us to fund the early victims of sexual assault in
marginalised refugees in this
stages of some exciting new Guatemala, but we also seek to
troubled country, our
projects, including a ministry get justice for them. Our
supporters have enabled us to
to serve under 4s who are supporters kindly funded a
continue to provide an
brought up in prison, as well as solicitor to help us do this.
education, family support,
vulnerable street girls and
trauma care, life skills, and
victims of sexual assault.
more to hundreds of the most
vulnerable children there.
----- End of picture text -----

“He heals the broken-hearted and binds up their wounds.” Psalm 147:3 (NIV)

3. Fundraising and awareness-building here in the UK

4. Financial review

During the year, we received £130,123 (2021: £177,930) from donations and £150,500 (2021: £94,500) from grants. The primary use of our funds was to fund charitable projects overseas and we spent £188,553 (2021 - £191,418) on programme expenditure this year.

Overall there was a net deficit of £6,808 (2021: deficit £16,368).

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

OUR FUTURE PLANS

Over the next few years, Kids Alive International would like to see its fundraising and awareness amongst UK Christians grow considerably. There are three key areas where we will focus:

We will also focus on:

We are also delighted to announce that in 2023 we will be piloting an exciting new initiative to raise funds for KAI globally through a central UK-based trusts and foundations unit. We are grateful for our colleagues in the USA for helping us to fund this initiative.

VALUES AND POLICIES

1. Our values

We are:

2. Investment policy

As a small charity whose aim is primarily to provide funds for the valuable work being undertaken overseas Kids Alive International has, to date, made no investments and at this stage our policy is to pass on as much of the funds raised as possible to support this work.

3. Reserves

In accordance with UK Charity law, Kids Alive International Trustees closely monitor the disbursal of funds and the levels of financial reserves held by the organisation. It is the policy of the Trustees that a reasonable level of financial reserves be maintained that will protect the charity against any dramatic

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

fall in income or unexpected rise in expenditure. As a general principle, the Trustees consider that reserves should be maintained at three months of budgeted expenditure of funds associated with unrestricted income, ie overhead and other costs that cannot be recovered against restricted income.

The UK arm of Kids Alive International has a policy of having 3 months’ worth of budgeted UK operating costs in reserve, which we believe is sufficient to give us time to take remedial action or an alternative approach in the event of something unexpected happening.

Between 2022-2025, we will use our reserves to invest in growth activity. In 2023-2025 KAI USA is helping us to fund this activity. We will monitor our free reserves figure closely with them over these years, so we have robust plans in place should we need additional unrestricted funds for whatever reason. At the end of 2022, we had unrestricted and free reserves of £2,547 (2021: £29,021) and £52,294 (2021: £32,628) restricted reserves.

4. Risk management

The Trustees undertake regular and ongoing assessments to monitor the various risks that the organisation faces and have developed risk registers and action plans to mitigate such risks. In particular, the Trustees have paid particular attention to risks encountered by charities working overseas and have developed processes that help to ensure the appropriate and effective use of funds and the safety and security of personnel, teams and volunteers.

5. Child and Vulnerable Adult Protection

Kids Alive International has zero tolerance for any activity that harms or puts a child in danger and has developed a comprehensive Child and Vulnerable Adult Protection Policy. This, as for all policies, is kept under review to reflect best practice in the UK, which is also reflected in the policies and procedures adopted by the Kids Alive global network. Our Child and Vulnerable Adult Protection Policy can be viewed and downloaded from our website at www.kidsalive.co.uk/safeguarding . Kids Alive International is a member of thirtyone:eight (formerly Churches Child Protection Advisory Service) and follows their guidance.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Board of Trustees oversees the work of the Executive Director and staff team. The Trustees delegate responsibility for day-to-day decision-making to the Executive Director who implements the strategy and policies approved by the Board of Trustees, together with operational planning and decision-making.

The Trustees listed on page 3 are those who have served throughout the year or for a shorter period where indicated. The Trust Deed of the charity governs the appointment of Trustees. The Board of Trustees is authorised to appoint new Trustees to fill vacancies arising through resignation or death of an existing Trustee.

The Board of Trustees regularly reviews the skills and experience required to carry out its duties. New Trustees are provided with orientation to the work of Kids Alive International, including a copy of the Trust deed and the organisation’s latest accounts and reports. Other induction and training is provided to Trustees as needed, e.g. Charity Commission guidance and approved literature.

The Board of Trustees takes ultimate responsibility for directing the affairs of Kids Alive International and ensuring that the organisation is solvent, well run, and delivers the charitable outcomes for the benefit of the public for which it has been set up.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

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 charity’s website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In addition, the trustees:

The Board met four times in 2022, with one of these meetings taking place online.

Tony Bailey, Chairman

25 October 2023

10

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 12 to 22.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

Having satisfied myself that the accounts of the Charity are not required to be audited and are eligible for independent examination, I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

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 the charity as required by section 130 of the Act; or

  2. the accounts 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.

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.

Name: G J Freeman ACA

Address: Milsted Langdon LLP, Motivo House, Yeovil, BA20 2FG

Date: 26 October 2023

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Kids Alive International

STATEMENTS OF FINANCIAL ACTIVITES

For the year ended 31 December 2022

Notes Unrestricted Unrestricted
General Restricted Total General Restricted Total
Funds Funds 2022 Funds Funds 2021
£ £ £ £ £ £
INCOME AND
ENDOWMENTS FROM:
Donations and legacies 1 50,481 79,642 130,123 83,944 93,986 177,930
Charitable activities 2 61,380 89,120 150,500 32,900 61,600 94,500
TOTAL INCOME 111,861 168,762 280,623 116,844 155,586 272,430
EXPENDITURE ON:
Raising funds 3 55,078 - 55,078 61,995 - 61,995
Charitable activities 4 83,257 149,096 232,353 65,561 161,242 226,803
TOTAL EXPENDITURE 138,335 149,096 287,431 127,556 161,242 288,798
NET MOVEMENT
BEFORE TRANSFERS (26,474) 19,666 (6,808) (10,712) (5,656) (16,368)
TRANSFERS BETWEEN
FUNDS - - - - - -
NET MOVEMENT IN (26,474) 19,666 (6,808) (10,712) (5,656) (16,368)
FUNDS
FUND BALANCES AT
1 JANUARY 2022 29,021 32,628 61,649 39,733 38,284 78,017
FUND BALANCES AT
31 DECEMBER 2022 13 2,547 52,294 54,841 29,021 32,628 61,649

The Statement of Financial Activities has been prepared on the basis that all operations are continuing operations.

All gains and losses have been dealt with in the above statement.

The notes on pages 14-22 form part of these accounts.

12

Kids Alive International BALANCE SHEET For the year ended 31 December 2022

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors and deferred expenditure
11
Cash at bank and in hand
CREDITORS: Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
ACCUMULATED FUNDS
General funds
Restricted funds
13		 2022
£
696
3,781
57,324
61,105
6,960
54,841
54,841
2,547
52,294
54,841		 2021
£
-
8,750
89,565
98,315
36,666
61,649
61,649
29,021
32,628
61,649

The financial statements were approved by the Trustees for issue on 24 October 2023 and signed on their behalf by:

David Morgans Trustee

Tony Bailey Trustee

The notes on pages 14 to 22 form part of these accounts.

13

Kids Alive International

ACCOUNTING POLICIES

For the year ended 31 December 2022

Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Kids Alive International meets the definition of a public benefit entity under FRS 102. The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The following accounting policies have been applied consistently in dealing with items, which are considered material to the financial statements.

Exemption from preparing a cash flow statement policy

As allowed by the Charities SORP (FRS 102) the trustees have opted not to include a statement of cash flows due to the size of the charity.

Going concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the Charity.

Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

Unrestricted funds

General fund: The use of this fund has not been restricted to any particular purpose by the donors or their representatives.

Restricted funds

Restricted funds are those which are required to be used for specific purposes as set out by the donors. These funds are not available for the general use of the charity.

In terms of the donated funds that have restrictions placed on them by the donor, e.g. sponsorship and project funds, that are thus ‘Restricted’, a proportion of such funds (no greater than 20%) is allocated to the UK-based expenditure (see the ‘Expenditure Categories’ section below) that facilitates the overseas charitable activity. Management and Governance costs of the charity are funded from general, unrestricted funds.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

14

Kids Alive International ACCOUNTING POLICIES

For the year ended 31 December 2022

Taxation

As a registered charity Kids Alive International is exempt from taxation in respect of income or capital gains to the extent that such income or gains are applied exclusively to charitable purposes. The charity receives no similar exemption for VAT as noted above.

Tangible fixed assets

Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Office equipment

Depreciation method and rate 25% reducing balance

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

The charity only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charity and their measurement basis are as follows;

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank - is classified as a basic financial instrument and is measured at face value.

Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

Expenditure categories

Our expenditure, as with most charities, breaks down into three main categories:

  1. Programme expenditure – expenditure on Charitable Activities

  2. Fundraising costs 3. Management and governance costs

1. Resources expended on Charitable Activities : These are what we spend on the delivery of programmes and services associated with the charitable objects. They include:

15

Kids Alive International ACCOUNTING POLICIES For the year ended 31 December 2022

2. Fundraising costs : This is what we spend to raise money and includes:

3. Management and Governance costs : These include the costs of arrangements associated with general running of the charity, not allocated to specific programme expenditure. The governance costs provide for the governance infrastructure that allows the charity to operate and to produce the necessary information required for public accountability. Governance costs include:

In attributing costs between activity categories, the following principles have been applied:

(a) Where appropriate, expenditure is allocated directly to an activity cost category.

(b) Items of expenditure that contributes directly to the output of more than one activity cost category, for example, the cost of a staff member whose time is divided between a fundraising activity and working on a charitable project, are apportioned on a reasonable, justifiable and consistent basis. The executive’s salary is apportioned 50% to charitable expenditure, 25% to fundraising and 25% to Management and support costs. (c) For staff who work from home, reasonable travel expenses are paid should they need to travel to the registered office address or to represent the charity elsewhere either in the UK or overseas.

16

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS

For the year ended 31 December 2022

1 INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds Restricted Total Total
General funds 2022 2021
£ £ £ £
Donations and legacies 30,570 99,553 130,123 177,930
Contributions to core funding 19,911 (19,911) - -
50,481 79,642 130,123 177,930

£50,481 (2021 - £83,944) of the income above was attributable to unrestricted funds and £79,642 (2021 - £93,986) attributable to restricted funds.

2 INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds
General
£
Restricted
funds
£
Total
2022
£
Grant income
39,100
111,400
150,500
Contributions to core funding
22,280
(22,280)
-
61,380
89,120
150,500		 Total
2021
£
94,500
-
94,500

£61,380 (2021 - £32,900) of the income above was attributable to unrestricted funds and £89,120 (2021 - £61,600) attributable to restricted funds.

Unrestricted
funds
General
£
Fundraising costs
42,578
Staff costs
12,500
55,078		 Total
2022
£
42,578
12,500
55,078		 Total
2021
£
44,063
17,932
61,995

All of the expenditure above was attributable to unrestricted funds in 2022 and 2021.

Unrestricted
funds Restricted Total Total
General funds 2022 2021
£ £ £ £
Programme expenditure 39,457 149,096 188,553 191,418
Support costs (note 5) 40,200 - 40,200 32,901
Governance costs (note 5) 3,600 - 3,600 2,484
83,257 149,096 232,353 226,803

17

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS For the year ended 31 December 2022

EXPENDITURE ON CHARITABLE ACTIVITIES (CONTINUED)

£83,257 (2021 - £65,561) of the expenditure above was attributable to unrestricted funds and £149,096 (2021 - £161,242) attributable to restricted funds.

PROGRAMME EXPENDITURE

PROGRAMME EXPENDITURE
Unrestricted
funds Restricted Total Total
General funds 2022 2021
£ £ £ £
Programme expenditure by country
Kenya - 24,253 24,253 22,449
Lebanon - 22,585 22,585 86,887
Zambia - 83,802 83,802 23,451
Sudan and South Sudan - 693 693 3,586
Dominican Republic - 127 127 581
Guatemala - 11,235 11,235 16,173
Haiti - 817 817 1,384
Peru - 4,436 4,436 564
Romania - 486 486 2,748
Non country specific - 662 662 3,420
Staff salaries for field management* 31,894 - 31,894 30,176
Overseas travel 7,563 - 7,563 -
39,457 149,096 188,553 191,418

5 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

CHARITABLE ACTIVITIES EXPENDITURE

Basis of
allocation
Unrestricted
funds
General
£
Staff costs
As per activity
19,395
Office expenses
As per activity
17,445
Other fees paid to accountant
As per activity
3,360
40,200
GOVERNANCE COSTS
Unrestricted
funds
General
£
Independent Examiner’s remuneration
3,600
Legal costs
-
3,600		 Total
2022
£
19,395
17,445
3,360
40,200
Total
2022
£
3,600
-
3,600		 Total
2021
£
15,088
16,800
1,013
32,901
Total
2021
£
350
2,134
2,484

18

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS

For the year ended 31 December 2022

6
NET INCOME FOR THE YEAR
Net income is stated after charging:
Independent Examiner’s remuneration - examination
Independent Examiner’s remuneration – other services
Other accountancy services
7
STAFF COSTS
Executive Directors’ salaries
Staffing team salaries
Social Security costs
Pension costs		 2022
£
3,600
2,160
1,200
2022
£
50,000
10,958
1,397
1,434
63,789		 2021
£
350
1,013
-
2021
£
50,000
7,637
1,684
1,313
60,634

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:

Average number of persons employed 2022
No
2		 2021
No
2

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

The total employee benefits of the key management personnel of the charity were £58,946 (2021£58,946). Key management is used to describe the trustees and senior management of the charity.

*Items of expenditure that contribute directly to the output of more than one activity cost category, for example, the cost of a staff member whose time is divided between a fundraising activity and working on a charitable project, are apportioned on a reasonable, justifiable and consistent basis. The executive’s salary is apportioned 50% to charitable expenditure, 25% to fundraising and 25% to Management and support costs.

The charity operated a defined contribution scheme for all employees under the Government’s autoenrolment scheme.

8 TRUSTEES REMUNERATION AND EXPENSES

During the year the charity made the following transactions with trustees:

1 trustee (2021: Nil) was reimbursed £1,621 for room hire and travel expenses.

Trustees were provided with meals and leaving gifts totalling £589 (2021: £188). Meals are provided as trustees do not charge the charity travel costs to attend meetings.

No trustees have received any other benefits or remuneration during the year except disclosed above.

19

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS For the year ended 31 December 2022

9 VOLUNTARY HELP AND DONATIONS

On occasions and when the need arises, the charity also engages with volunteers who assist with various fundraising, publicity and awareness activities. During the year, one volunteer contributed approximately 10 hours. For the purposes of these accounts no value has been attached to this.

Included within voluntary income are donations in kind totalling £nil (2021: £nil).

10
TANGIBLE FIXED ASSETS
OFFICE
EQUIPMENT
£
COST
At 1 January 2022
-
Additions
696
At 31 December 2022
696
DEPRECIATION
At 1 January 2022
-
Charge for the year
-
At 31 December 2022
-
CARRYING AMOUNT
At 31 December 2022
696
At 31 December 2021
-
11
DEBTORS
2022
£
Due within one year:
Sundry debtors - GiftAid
3,781
12
CREDITORS: Amounts falling due within one year
2022
£
Accruals
6,960
Due to associated charity
-
6,960
13
FUNDS
1 January
2022
Received in
the year
Utilised
/Realised
Transfers
between funds
31
UNRESTRICTED FUNDS
GENERAL
Unrestricted income
fund
29,021
111,861
(138,335)
-
RESTRICTED FUNDS
Kenya
17,796
21,582
(24,253)
-
Lebanon
(7,414)
51,118
(22,585)
-		 TOTAL
£
-
696
696
-
-
-
696
-
2021
£
8,750
2021
£
36,301
365
36,666
December
2022
2,547
15,125
21,119

20

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS

For the year ended 31 December 2022

Zambia 12,562 77,864 (83,802) - 6,624
Sudan and South Sudan 693 - (693) - -
Dominican Republic 211 384 (127) - 468
Guatemala 4,538 11,392 (11,235) - 4,695
Haiti 535 1,710 (817) - 1,428
Peru 164 4,272 (4,436) - -
Romania 486 - (486) - -
Non country specific 3,057 440 (662) - 2,835
TOTAL RESTRICTED 32,628 168,762 (149,096) - 52,294
FUNDS
TOTAL FUNDS 61,649 280,623 (287,431) - 54,841
1 January Received in Utilised Transfers 31 December
2021 the year /Realised between funds 2021
UNRESTRICTED FUNDS
GENERAL
Unrestricted income 39,733 116,844 (127,556) - 29,021
fund
RESTRICTED FUNDS
Kenya 11,164 29,081 (22,449) - 17,796
Lebanon 14,710 64,763 (86,887) - (7,414)
Zambia (146) 36,158 (23,450) - 12,562
Sudan and South Sudan 815 3,464 (3,586) - 693
Dominican Republic 162 630 (581) - 211
Guatemala 7,034 13,677 (16,173) - 4,538
Haiti 331 1,588 (1,384) - 535
Peru 240 488 (564) - 164
Romania 803 2,431 (2,748) - 486
Non country specific 3,171 3,306 (3,420) - 3,057
-
TOTAL RESTRICTED 38,284 155,586 (161,242) - 32,628
FUNDS
TOTAL FUNDS 78,017 272,430 (288,798) - 61,649

Donors may make restrictions based on particular projects and individuals and details of these restrictions are fully maintained by the charity. For the purpose of these accounts these funds have been disclosed on a country by country basis.

21

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS

For the year ended 31 December 2022

14 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Net
Unrestricted general fund
Restricted funds		 current
Assets
£
2,547
52,294
54,841		 Total
2022
£
2,547
52,294
54,841		 Total
2021
£
29,021
32,628
61,649

15 CAPITAL COMMITMENTS

There were no capital commitments as at 31 December 2022.

16 RELATED PARTY TRANSACTIONS

During the year the charity made the following related party transactions:

KIDS ALIVE INTERNATIONAL US

£146,850 (2021: £161,092) was paid to Kids Alive International US during the year for contributions towards charitable projects overseas. At the balance sheet date the amount due to/from Kids Alive International US was £Nil (2021: £32,628).

22