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2023-12-31-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 7-8
OUR FUTURE PLANS 9
VALUES AND POLICIES 10-11
STRUCTURE, GOVERNANCE AND MANAGEMENT 11
STATEMENT OF TRUSTEES REPONSIBILITIES 12
INDEPENDENT EXAMINER’S REPORT 13
STATEMENT OF FINANCIAL ACTIVITIES 14
BALANCE SHEET 15
ACCOUNTING POLICIES AND NOTES TO THE FINANCIAL STATEMENTS 16-24

“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 Jeremy Kingston
Mr Benjamin Downing
Mr David Morgans
Mr Stephen Butler
MAIN CONTACT Mr Tim Hunt (Executive Director)
CHARITY CONTACT ADDRESS Kids Alive International
PO Box 1529
Stamford
PE2 2YD
CHARITY REGISTERED 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 2023

The Trustees submit their report and the financial statements of Kids Alive International for the year ended 31 December 2023 and confirm that they comply with the requirements of the Charities Act 2011, the trust deed and the Charities SORP (FRS 102).

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 2023

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. Here are some examples from each of the seven countries where we work.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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

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.

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.

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.

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

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!

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

1. One of our most impactful years ever

We are so grateful to all of our supporters who enabled us to raise a record amount for the work of the global Kids Alive family. Without their amazing financial and prayer support, we simply can not do the work we do.

In 2023 we were especially well supported by a number of trusts and foundations. So much so that our USA partner asked us to establish a global Trusts and Foundations Unit in the UK to identify and apply for funding to non-UK funders on their behalf. This Unit help to raise over US $120,000, which all went directly to our USA partner. KAI USA gave us £46,246 to do this work.

2. Some of the highlights

Thanks to our supporters, we were able to fund a wide range of projects to enable us to fulfil our ministry. Here are some of the highlights.

Kenya: launching a new Guatemala: pursuing justice for project in the slums of child victims of sexual assault Nairobi Our supporters enabled us to fund a solicitor for a remarkable project in a hotspot region of abuse. This model has been so successful that we have applied it to our work in Peru and Zambia.

Our new Community Hope Centre in Africa’s largest slum was launched, serving over 120 of its most vulnerable children as well as their families.

Lebanon: ministering to vulnerable Syrian refugee children & their families

Despite the war in Gaza and ongoing economic and social turmoil, our work in Beirut continued to flourish, especially our outreach work with the mums and families.

Global: Trauma care Peru: Training legal and social for the children operators on how to handle cases of child abuse A number of our supporters help us to fund specialist care for traumatised A UK supporter helped to fund a children, including victims of remarkable project which we sexual abuse. This is now are praying will have lasting being applied to our projects impact in a remote Amazon around the world. jungle region.

Haiti: Continuing our work despite the chaos We have been especially grateful for the prayer and financial support we have received for our work in Haiti, which has enabled us to keep it going.

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Zambia: Livelihood support Dominican Republic: “Holistic for vulnerable families education” in the toughest neighbourhoods

Dominican Republic: “Holistic Global: “Independent Living” education” in the toughest programmes neighbourhoods We want all young adults who have been in our care to be able to live independently when they leave us. It has been a pleasure to support so many through their transition to adulthood, especially in Guatemala and Kenya. We have also been able to seek funding to support our schools and other programmes in the DR. All are based in very difficult regions with high incidents of drug gangs, prostitution, family violence, as well as ‘stateless’ Haitien refugees.

Our supporters funded one of our first-ever livelihood support projects in a fragile rural region, training and equipping a number of impoverished families from our school how to make a living in tailoring.

3. Fundraising and awareness-building here in the UK

4. Financial review

During the year, we received £146,776 (2022: £130,123) from donations and £212,268 (2022: £150,500) from grants. Please note, the grants donations include a receipt of £46,246 from our USA partner. See note 17 on page 24.

The primary use of our funds was to fund charitable projects overseas and we spent £198,615 (2022 £188,553) on programme expenditure this year. Overall there was a net surplus of £16,492 (2022: deficit £6,808).

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

OUR FUTURE PLANS

Globally, Kids Alive will continue to minister to some of the most vulnerable children in each of the seven countries we operate. In particular, we plan to increase our impact through our family and justice centres, which work closely with local churches, schools, social workers and other key partners to better serve vulnerable children.

Here is an example of our future plans from each of the countries we work in:

Kenya
Apply our successful family hope centre model
in the slums of Nairobi to the impoverished
region of Karundas, where many children are
forced to work.		 Zambia
Increase the reach of our advocacy and justice
work to help prevent child sexual abuse,
especially in hotspot rural regions, working with
our ever-growing network of church partners.
Haiti
Increase our capacity in the northern Cap-
Haitien region so we can serve a number of
desperate internally displaced children, whose
families have fled violence and gang rule in the
Port au Prince area further south.		 Lebanon
Continue to work with vulnerable Syrian
refugee children and their families, as we take
on heart-breaking cases referred to us by the
courts, mainly traumatised children whose
parent/s are in prison.
Peru
Launch a family justice centre in Andahuaylas, a
remote region of the Peruvian Andes, which is a
hotspot area for violence against women and
children.		 Guatemala
Increase our capacity to pursue justice and
provide care for child victims of sexual assault,
especially in a hotspot region called Escuintla.
Look to apply this model in Zambia and Peru.
Dominican Republic
Introduce a new ‘Job Skills’ programme to help
incredibly vulnerable young adults transition
into work once they have left one of our
secondary schools.		 All countries
Continue to build capacity and expertise in
trauma care throughout our projects. Also,
train key partners in trauma care, including
churches, schools, and social workers.

As far as the UK goes, we would like to see our fundraising and awareness amongst UK Christians grow considerably. There are three key areas where we will focus:

We will also focus on:

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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 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 2023-2025, 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 2023, we had unrestricted and free reserves of £11,257 (2022: £1,851) and £59,554 (2022: £52,294) 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

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TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023

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 2023.

Tony Bailey

October 17[th] 2024

12

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 2023 which are set out on pages 14 to 24.

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: R Cadwallader

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

Date: October 28[th] 2024

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Kids Alive International

STATEMENTS OF FINANCIAL ACTIVITES

For the year ended 31 December 2023

Notes Unrestricted Unrestricted
General Restricted Total General Restricted Total
Funds Funds 2023 Funds Funds 2022
£ £ £ £ £ £
INCOME AND
ENDOWMENTS FROM:
Donations and legacies 1 72,121 74,355 146,476 50,481 79,642 130,123
Charitable activities 2 83,148 129,120 212,268 61,380 89,120 150,500
TOTAL INCOME 155,269 203,475 358,744 111,861 168,762 280,623
EXPENDITURE ON:
Raising funds 3 69,542 - 69,542 55,078 - 55,078
Charitable activities 4 74,095 198,615 272,710 83,257 149,096 232,353
TOTAL EXPENDITURE 143,637 198,615 342,252 138,335 149,096 287,431
NET MOVEMENT
BEFORE TRANSFERS 11,632 4,860 16,492 (26,474) 19,666 (6,808)
TRANSFERS BETWEEN
FUNDS (2,400) 2,400 - - - -
NET MOVEMENT IN 9,232 7,260 16,492 (26,474) 19,666 (6,808)
FUNDS
FUND BALANCES AT
1 JANUARY 2023 2,547 52,294 54,841 29,021 32,628 61,649
FUND BALANCES AT
31 DECEMBER 2023 13 11,779 59,554 71,333 2,547 52,294 54,841

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 16-24 form part of these accounts.

14

Kids Alive International BALANCE SHEET For the year ended 31 December 2023

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		 2023
£
522
14,707
64,805
79,512
8,701
70,811
71,333
11,779
59,554
71,333		 2022
£
696
3,781
57,324
61,105
6,960
54,145
54,841
2,547
52,294
54,841

The financial statements were approved by the Trustees for issue on October 21[st ] 2024 and signed on their behalf by:

David Morgans Trustee

Tony Bailey Trustee

The notes on pages 16-24 form part of these accounts.

15

Kids Alive International

ACCOUNTING POLICIES

For the year ended 31 December 2023

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.

16

Kids Alive International ACCOUNTING POLICIES

For the year ended 31 December 2023

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:

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Kids Alive International ACCOUNTING POLICIES

For the year ended 31 December 2023

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.

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Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS

For the year ended 31 December 2023

1 INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds Restricted Total Total
General funds 2023 2022
£ £ £ £
Donations and legacies 53,630 92,846 146,476 130,123
Contributions to core funding 18,491 (18,491) - -
72,121 74,355 146,476 130,123

£72,121 (2022 - £50,481) of the income above was attributable to unrestricted funds and £74,355 (2022 - £79,642) attributable to restricted funds.

2 INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds Restricted Total Total
General funds 2023 2022
£ £ £ £
Grant income 50,868 161,400 212,268 150,500
Contributions to core funding 32,280 (32,280) - -
83,148 129,120 212,268 150,500

£83,148 (2022 - £61,380) of the income above was attributable to unrestricted funds and £129,120 (2022 - £89,120) attributable to restricted funds. £46,246 of the unrestricted income can be attributed to a payment made by our USA partner to fund UK-based staff to apply for global funding opportunities (see note 17 below for details).

3 EXPENDITURE ON RAISING FUNDS

Unrestricted
funds
General
£
Fundraising costs
8,139
Staff costs
61,403
69,542		 Total
2023
£
8,139
61,403
69,542		 Total
2022
£
42,578
12,500
55,078

All of the expenditure above was attributable to unrestricted funds in 2023 and 2022.

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Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS

For the year ended 31 December 2023

4 EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Restricted Total Total
funds General funds 2023 2022
£ £ £ £
Programme expenditure 28,559 198,615 227,174 188,553
Support costs (note 5) 40,861 - 40,861 40,200
Governance costs (note 5) 4,675 - 4,675 3,600
74,095 198,615 272,710 232,353

£74,095 (2022 - £83,257) of the expenditure above was attributable to unrestricted funds and £198,615 (2022 - £149,096) attributable to restricted funds.

PROGRAMME EXPENDITURE

PROGRAMME EXPENDITURE
Unrestricted
funds Restricted Total Total
General funds 2023 2022
£ £ £ £
Programme expenditure by country
Kenya - 49,971 49,971 24,253
Lebanon - 69,267 69,267 22,585
Zambia - 40,654 40,654 83,802
Sudan and South Sudan - - - 693
Dominican Republic - - - 127
Guatemala - 17,188 17,188 11,235
Haiti - 7,780 7,780 817
Peru - 8,167 8,167 4,436
Romania - - - 486
Non country specific - 2,106 2,106 662
Staff salaries for field management* 28,559 - 28,559 31,894
Overseas travel - 3,482 3,482 7,563
28,559 198,615 227,174 188,553

5 ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

CHARITABLE ACTIVITIES EXPENDITURE

Basis of
allocation
Unrestricted
funds
General
£
Staff costs
As per activity
28,572
Office expenses
As per activity
10,589
Other fees paid to accountant
As per activity
1,700
40,861		 Total
2023
£
28,572
10,589
1,700
40,861		 Total
2022
£
19,395
17,445
3,360
40,200

20

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS

For the year ended 31 December 2023

GOVERNANCE COSTS
Unrestricted
funds
General
£
Independent Examiner’s remuneration
4,675
4,675
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
Depreciation -office equipment
7
STAFF COSTS
Executive Directors’ salaries
Staffing team salaries
Social Security costs
Pension costs
 Total
2023
£
4,675
4,675
2023
£
4,020
655
1,700
174
2023
£
54,000
57,111
5,271
2,152
118,534		 Total
2022
£
3,600
3,600
2022
£
3,600
2,160
1,200
-
2022
£
50,000
10,958
1,397
1,434
63,789

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
Higher paid employees
£60,001-£70,000		 2023
No
4
1		 2022
No
2
-

The total employee benefits of the key management personnel of the charity were £61,158 (2022£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.

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Kids Alive International ANNUAL REVIEW AND FINANCIAL STATEMENTS For the year ended 31 December 2023

8 TRUSTEES REMUNERATION AND EXPENSES

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

1 trustee (2022: 1) was reimbursed £2,074.78 (2022: £1,621) for travel expenses for a trip to visit our projects in Kenya.

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

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 (2022: £nil).

10
TANGIBLE FIXED ASSETS
OFFICE
EQUIPMENT
£
COST
At 1 January 2023
696
Additions
-
At 31 December 2023
696
DEPRECIATION
At 1 January 2023
-
Charge for the year
174
At 31 December 2023
174
CARRYING AMOUNT
At 31 December 2023
522
At 31 December 2022
696
11
DEBTORS
2023
£
Due within one year:
Sundry debtors - GiftAid
14,707
12
CREDITORS: Amounts falling due within one year
2023
£
Social security
3,276
Accruals
5,425
8,701		 TOTAL
£
696
-
696
-
174		 TOTAL
£
696
-
696
-
174
696
-
174
174
522
696
2022
£
3,781
2022
£
3,360
3,600
6,960

22

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS For the year ended 31 December 2023

13 FUNDS

1 January 1 January Received in Utilised Transfers 31 December 31 December
2023 the year /Realised between funds 2023
UNRESTRICTED FUNDS
GENERAL
Unrestricted income 2,547 155,269 (143,637) (2,400) 11,779
fund
RESTRICTED FUNDS
Kenya 15,125 49,245 (49,971) - 14,399
Lebanon 21,119 66,891 (69,267) - 18,743
Zambia 6,624 53,916 (40,654) - 19,886
Sudan and South Sudan - - - - -
Dominican Republic 468 392 - - 860
Guatemala 4,695 14,581 (17,188) - 2,088
Haiti 1,428 7,488 (7,780) - 1,136
Peru - 10,609 (8,167) - 2,442
Romania - - - - -
Non country specific 2,835 353 (5,588) 2,400 -
TOTAL RESTRICTED 52,294 203,475 (198,615) 2,400 59,554
FUNDS
TOTAL FUNDS 54,841 358,744 (342,252) - 71,333
1 January Received in Utilised Transfers 31 December
2022 the year /Realised between funds 2022
UNRESTRICTED FUNDS
GENERAL
Unrestricted income 29,021 111,861 (138,335) - 2,547
fund
RESTRICTED FUNDS
Kenya 17,796 21,582 (24,253) - 15,125
Lebanon (7,414) 51,118 (22,585) - 21,119
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

23

Kids Alive International

ANNUAL REVIEW AND FINANCIAL STATEMENTS For the year ended 31 December 2023

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.

14 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Assets
Net
Unrestricted general fund
522
Restricted funds
-
522		 current
Assets
£
11,257
59,554
70,811		 Total
2023
£
11,779
59,554
71,333		 Total
2022
£
2,547
52,294
54,841

There were no capital commitments as at 31 December 2023.

16 RELATED PARTY TRANSACTIONS

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

KIDS ALIVE INTERNATIONAL US

£192,132 (2022: £146,850) 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 (2022: £Nil).

KIDS ALIVE INTERNATIONAL (UK) Ltd

During the year, the charity paid a £13 (2022: £13) Companies House Web Filing Fee on behalf of Kids Alive International (UK) Ltd. Tony Bailey is a director at Kids Alive International (UK) Ltd. At the balance sheet date, the amount due to/from Kids Alive International (UK) Ltd was £Nil (2022: £Nil).

24