2021-03-31-accounts

REGISTERED COMPANY NUMBER: 07419561 (England and Wales) REGISTERED CHARITY NUMBER: 1142328

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2021

for

KEEPING CHILDREN SAFE

Knox Cropper LLP 153-155 London Road Hemel Hempstead Hertfordshire HP3 9SQ

KEEPING CHILDREN SAFE

Contents of the Financial Statements for the Year Ended 31 March 2021

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Page
Report of the Trustees 1 to 9
Report of the Independent Auditors 10 to 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Cash Flow Statement 16
Notes to the Financial Statements 17 to 25
Detailed Statement of Financial Activities 26 to 27
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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

In 2020-21, Keeping Children Safe strengthened the child safeguarding capacity of 492 organisations operating in 107 countries. Due to the global pandemic, the majority of this work was conducted online, with resources and delivery methods adapted to the changed context.

Through our membership programme, KCS prioritised supporting small organisations serving victims and survivors of abuse by developing a dedicated programme of resources, training and technical guidance. Despite the challenges presented by the global pandemic, forty-two new members joined the network committing to embed child safeguarding across their programmes, operations and partnerships.

In addition, KCS established an Independent Review Committee of experienced child safeguarding practitioners, to review our standards and guidance and provide expert advice on developing our programmatic work.

A highlight of the year was the Keeping Children Safe International Online Conference on Child Safeguarding. This included 65 speakers presenting on all aspects of child safeguarding and was attended by 895 participants from 104 countries.

I look forward to reporting on our progress and continued development of our programmes in 2021 /22.

Sarah Blakemore Chief Executive

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

OBJECTIVES AND ACTIVITIES Objectives and aims Who we are and what we do

Keeping Children Safe is a membership network of organisations working together to increase safeguards offered to children. There are currently 120 members from across the world.

Our activities are designed to build the capacity of organisations and people to protect and safeguard the children they work with or with whom they come into contact. Organisations that adopt our standards and implement them fully, are safer places for children. Their operations, activities and people work to the Do No Harm principle, preventing the abuse and exploitation of children and ensuring that they report on children who are at risk and children who have been subjected to violence.

Vision

Keeping Children Safe's vision is for all children to have a safe and healthy development into adulthood.

Mission

Keeping Children Safe's mission is to work with organisations to safeguard children globally from all forms of exploitation, abuse and violations of their rights. We advocate for the universal adoption and monitoring of international standards on safeguarding, build the capacity of organisations to safeguard children and work to advance a global movement of organisations committed to ensure that their staff, operations and programmes do no harm to children.

Objectives

Objective 1 : To prevent the abuse of children, protect the rights and dignity of victims /survivors and help bring their abusers to justice, by advocating for all organisations to be held to account against tough international child safeguarding standards.

Objective 2 : To research, collate and create child safeguarding best practices; develop specialised knowledge and training.

Objective 3 : To integrate safeguarding across all types and sizes of organisations

Objective 4: To strengthen and grow KCS's international safeguarding network by recruiting and engaging organisations committed to upholding and championing International Child Safeguarding Standards.

Public benefit

Our strategic plan is developed to ensure we provide public benefit and achieve our objectives as set out in our governing document. The KCS Board of Trustees regularly monitors and reviews the success of the organisation in delivering its objectives which are:

1) To prevent the abuse of children, protect the rights and dignity of victims /survivors and help bring their abusers to justice, by advocating for all organisations to be held to account against tough international child safeguarding standards

2) To research, collate and create child safeguarding best practices; develop specialised knowledge and training; and integrate safeguarding across all types and sizes of organisations

3) To strengthen and grow KCS's international safeguarding network by recruiting and engaging organisations committed to upholding and championing International Child Safeguarding Standards.

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE

In 2020/21, Keeping Children Safe trained 4262 people and supported 492 organisations to strengthen their child safeguarding frameworks in line with the International Child Safeguarding Standards. There are four standards:

1. Standard 1: Policy - The development of a policy that describes how an organisation is committed to preventing harm to children, outlining the steps that must be taken should an incident occur.

2. Standard 2: People - The identification of clear responsibilities and expectations for all staff and associates, supporting them to und erstand and act accordingly.

3. Standard 3: Procedures - The creation of a child-safe environment by implementing high-quality safeguarding procedures th at are applied in all programmes and activities.

4. Standard 4: Accountability - The regular monitoring and review of an organisation's safeguarding measures.

Due to the global pandemic the majority of training and support was conducted online. Direct training on child safeguarding was conducted with 115 organisations and technical support was provided to 383 organisations in 171 countries.

A highlight of the year was the Keeping Children Safe International Online Conference on Child Safeguarding. This include 65 speakers presenting on all aspects of child safeguarding and was attended by 895 participants from 104 countries.

KCS supports a global network of member organisations of all types and sizes. In 2020/21, KCS prioritised small organisations serving victims and survivors of abuse in low-income countries. All KCS members receive the following support:

• A free introductory workshop on child safeguarding tailored to the needs of the organisation and open to all staff.

• Guidance on creating a child safeguarding policy and implementation plan to meet International Child Safeguarding Standards.

• Ongoing coaching, mentoring and technical advice in English, French, or Spanish

• Free workshops on specific safeguarding issues for all staff.

• An invitation to our Members' Conferences and other online events with access to live talks, Q&A sessi ons presented by practitioners around the world.

• Access to collaborative online courses for international child safeguarding practitioners.

In addition, 138 activities were conducted to engage members. These included: webinars, supporting the development of resources, engaging with wider networks, online advice surgeries and other types of outreach.

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

In 2020/21, 42 new members joined the network. These included: Aawaaj Action for Child Trauma International Amala Association for Sustainable Development Livelihood Initiatives (SUSTAIN Cameroon) Association of the Religious in Uganda-Catholic Care for Children in Uganda Bhubesi Pride Foundation Carano 4 Children Foundation Centro Las Libres de Información en Salud Sexual Community Support Center /CSC Asbl Co-operation Society Nepal (CSN) Fundación Viva Juntos GHR Foundation HAA (Haagence) I Matter Initiative Iris House Children's Hospice Kigali Peace Club, Rwanda Livelihood Development for Human Rights Promotion (LIDFOHRP) National Institute of Human Rights, Iraq One Planet Digital ONG ITODJU Organization for Child Development and Transformation Organization of Kigali Women in Sports (AKWOS), Rwanda Penny Appeal Population Services International PuAid Queen's Commonwealth Trust St. James Vicariate for Hebrew Speaking Catholics Students Campaign Against Drugs (SCAD) SUSTAIN Cameroon SWI Social Work Institute Time + Tide Foundation Toto Centre Initiative WePROTECT

Keeping Children Safe offers a child safeguarding certification scheme for organisations. This rigorous 10-stage process offers external verification by practitioners that child safeguarding measures are 'fit for purpose' and the right to use the KCS Certified Member logo, a visible symbol of quality performance in child safeguarding.

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

In 2021, the following organisations undertook KCS certification:

1. The Donkey Sanctuary

2. Tearfund

3. Terre des Hommes

4. Terre des Hommes - CORE

5. Society of Saint Vincent de Paul

6. Children International

7. Children International Bicol Inc

8. Children International Columbia

9. Children International Guatemala

10. Children International Inc

11. Children International Jalisco A C

12. Children International Zambia

13. Fundacion Niñez Internaticional Guayaquil

14. Children

15. Programa Amigo de los Niños, Inc

16. Sahay

17. Compassion International

18. Mother's Choice

19. United World Schools

20. Royal College of Paediatrics and Child Health

21. Royal College of Paediatrics and Child Health - London

22. Royal College of Paediatrics and Child Health - Rwanda

23. Royal College of Paediatrics and Child Health - Sierra Leone

24. Royal College of Paediatrics and Child Health - Myanmar

FINANCIAL REVIEW

Financial position

Incoming resources for the period were £370,239 (2020: £603,182) and resources expended were £472,365 (2020: £561,643) resulting in net outgoing resources of £102,126 (2020: incoming £41,539)

Total reserves amounted to £269,327 (2020: £371,453) of which restricted reserves amounted to £26,849 (2020:£6,056). The restricted funds carried forward to 2021-2022 represent funding received for the completion of the project.

Investment policy and objectives

The Charity's policy is to invest all cash balances in excess of day-to-day requirements in interest bearing bank accounts.

Reserves policy

The Trustees have established a reserves policy. It is the intention to maintain the reserves to fund at least six-months operational expenditure. Details of the restricted funds are set out in Note 14 to the financial statements.

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

FUTURE PLANS

Our top priorities for 2021 - 22 are:

Keeping Children Safe will continue to build our capacity as:

• A powerful global advocate for ending institutional child abuse and protecting the rights and dignity of victims and survivors

• A trusted provider of context specific, culturally sensitive, independent, quality-assured and open-source child safeguarding resources, information and training

• The leading international convener and supporter of organisations committed to upholding and championing International Child Safeguarding Standards

• A credible source of rigorous agenda setting research to drive effectiveness and innovation and build the evidence base on child safeguarding.

With thanks to our funders

OAK Foundation

The Oak Foundation provided a further £66,838 of funding for KCS to provide a package of child safeguarding support to organisations during 2020 - 21. The needs of organisations working in low-income countries were prioritised as were those who were working in conflict and crisis zones across the world. As a result of this award Keeping Children Safe have been able to offer free support on safeguarding to a broad range of organisations supporting victims and survivors of abuse in English, French and Spanish.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. In July 2020, the governing document was replaced by new Articles of Association and the charity's name was changed to Keeping Children Safe these changes were registered at Companies House and the Charity Commission.

Recruitment and appointment of new trustees

Trustees are sought in terms of the expertise required by the Trust as well as their commitment to children's participation. The Trustee Board has recently been strengthened with the recruitment of several new Trustees who bring a variety of relevant skills and expertise.

Induction and training of new trustees

Trustees are oriented by staff and the Chair on the work and direction of the Trust and are familiarised with the Child Protection Policy. Staff inform Trustees of training which they can avail themselves of from time-to-time. Trustees may also accompany staff to meet partners either in the UK or abroad, on an expenses-only basis.

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management and internal controls

The Trustees have overall responsibility for ensuring that the organisation operates an appropriate system of controls, financial and otherwise, to provide reasonable assurance that:

• the charity is operating efficiently and effectively

• proper records are maintained and financial information, used within the charity or for publication, is reliable

• the charity complies with relevant laws and regulations.

The Finance and Risk Committee is responsible for monitoring the effectiveness of the internal controls and reports to the board the results of such monitoring. This is achieved through

• regular reviews of the Risk Register to identify and manage risks

• reviews of operational policies and procedures ensuring appropriate financial controls are in place

• business plans, annual budget and cash flow forecasts

• regular consideration by the Trustees of actual results compared to budgets and forecasts

• regular reviews of financial procedures

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07419561 (England and Wales)

Registered Charity number

1142328

Registered office

CAN Mezzanine 49-51 East Road Old Street London N1 6AH

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

Trustees NAME

Current position/length of time on Board

Steven Smith Theophane Nikyema Benyam Dawit Mezmur Kgomotso Tshaka Jonathan Mark Brown Robert Shilling Pauline Janet Douglas Robin David Smith

Acting Chairman /Appointed 10 December 2015 Appointed10 December 2015 Appointed 10 December 2015 Appointed 26 October 2016 Appointed 6 March 2018 Appointed 6 March 2018 Appointed 10 May 2021 Appointed 10 May 2021

Organisational Structure

Keeping Children Safe has nine members of staff,

Sarah Blakemore Alex Dressler Helen Carter William Harris

Luisa Fontanazza Vijay Baskar Juan Diego Oquendo Morales Valentina Mirabolano

Romeo Essou

Chief Executive / Appointed 23 March 2015 Head of Capacity Building /Appointed 18 April 2011 Head of Finance and Operations / Appointed 4 April 2016 Child Safeguarding Network Manager / Appointed 4 January 2019

Communications Specialist / Appointed 20 September 2017 Senior Child Safeguarding Adviser / Appointed 15 January 2018 Child Safeguarding Advisor / Appointed 15 April 2019 Advocacy and Research Project ManagerAppointed 19 February 2020 Child Safeguarding Network CoordinatorAppointed 1 July 2021

Auditors

Knox Cropper LLP 153-155 London Road Hemel Hempstead Hertfordshire HP3 9SQ

Solicitors

Russell-Cooke Solicitors 2 Putney Hill London SW15 6AB

Bankers

Co-operative Bank PO Box 200, Skelmersdale WN8 6GH

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Keeping Children Safe for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2021

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charity SORP;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

• there is no relevant audit information of which the charitable company's auditors are unaware; and

• the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Knox Cropper LLP, were appointed as the charity's auditors during the year and have expressed their willingness to continue in that capacity.

Approved by order of the board of trustees on 21 December 2021 and signed on its behalf by:

S Smith - Trustee

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Report of the Independent Auditors to the Members of Keeping Children Safe

Opinion

We have audited the financial statements of Keeping Children Safe (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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Report of the Independent Auditors to the Members of Keeping Children Safe

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of trustees' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit; or

• the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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Report of the Independent Auditors to the Members of Keeping Children Safe

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

" The Charitable Company is required to comply with both company law and charity law and, based on our knowledge of its activities, we identified that the legal requirement to accurately account for restricted funds was of key significance.

" We gained an understanding of how the charitable company complied with its legal and regulatory framework, including the requirement to properly account for restricted funds, through discussions with management and a review of the documented policies, procedures and controls.

" The audit team, which is experienced in the audit of charities, considered the charitable company's susceptibility to material misstatement and how fraud may occur. Our considerations included the risk of management override.

" Our approach was to check that all restricted income was properly identified and separately accounted for and to ensure that only valid and appropriate expenditure was charged to restricted funds. This included reviewing journal adjustments and unusual transactions.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Anderson (Senior Statutory Auditor) for and on behalf of Knox Cropper LLP 153-155 London Road Hemel Hempstead Hertfordshire HP3 9SQ

21 December 2021

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KEEPING CHILDREN SAFE

Statement of Financial Activities for the Year Ended 31 March 2021

2021 Unrestricted Restricted Total funds funds funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 804 - 804 Charitable activities 3 Children's protection and welfare 9,105 66,838 75,943 Child safeguarding technical support 293,492 - 293,492 Total 303,401 66,838 370,239 EXPENDITURE ON Raising funds 4 2,613 - 2,613 Charitable activities 5 Children's protection and welfare - 45,045 45,045 Child safeguarding technical support 423,707 1,000 424,707 Total 426,320 46,045 472,365 NET INCOME/(EXPENDITURE) (122,919) 20,793 (102,126) RECONCILIATION OF FUNDS Total funds brought forward 365,397 6,056 371,453 TOTAL FUNDS CARRIED FORWARD 242,478 26,849 269,327

2020 Total funds £ 958 141,279 460,945 603,182 98 135,510 426,035 561,643 41,539 329,914 371,453

The notes form part of these financial statements

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KEEPING CHILDREN SAFE

Balance Sheet 31 March 2021

Unrestricted Restricted funds funds Notes £ £ CURRENT ASSETS Debtors 12 69,104 - Cash at bank and in hand 198,329 26,849 267,433 26,849 CREDITORS Amounts falling due within one year 13 (24,955) - NET CURRENT ASSETS 242,478 26,849 TOTAL ASSETS LESS CURRENT LIABILITIES 242,478 26,849 NET ASSETS 242,478 26,849 FUNDS 14 Unrestricted funds Restricted funds TOTAL FUNDS	2021 Total funds £ 69,104 225,178 294,282 (24,955) 269,327 269,327 269,327 242,478 26,849 269,327	2020 Total funds £ 186,189 214,193 400,382 (28,929) 371,453 371,453 371,453 365,397 6,056 371,453

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 21 December 2021 and were signed on its behalf by:

S Smith - Trustee

The notes form part of these financial statements

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KEEPING CHILDREN SAFE

Cash Flow Statement for the Year Ended 31 March 2021

Notes Cash flows from operating activities Cash generated from operations 1 Interest paid Net cash provided by/(used in) operating activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	2021 £ 12,142 (1,157) 10,985 10,985 214,193 225,178	2020 £ (105,362) (1,358) (106,720) (106,720) 320,913 214,193

The notes form part of these financial statements

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KEEPING CHILDREN SAFE

Notes to the Cash Flow Statement for the Year Ended 31 March 2021

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
Net (expenditure)/income for the reporting period Statement of Financial Activities) Adjustments for: Interest paid Decrease/(increase) in debtors Decrease in creditors	(as per the	2021 2020 £ £ (102,126) 41,539 1,157 1,358 117,085 (144,586) (3,974) (3,673)
Net cash provided by/(used in) operations		12,142 (105,362)
ANALYSIS OF CHANGES IN NET FUNDS Net cash Cash at bank and in hand	At 1.4.20 £ 214,193	Cash flow At 31.3.21 £ £ 10,985 225,178
	214,193	10,985 225,178
Total	214,193	10,985 225,178

1. ANALYSIS OF CHANGES IN NET FUNDS

The notes form part of these financial statements

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KEEPING CHILDREN SAFE

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

After reviewing the charity's forecasts and projections, the trustees' have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continue to adopt the going concern basis in preparing its financial statements.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Allocation and apportionment of costs

Expenditure is allocated between Cost of Generating Funds, Charitable Activities and Governance Costs on an actual basis where possible. Where actual allocation are not possible, apportionments are made based principally on employee time. The policy of apportionment is consistently applied year on year although the specific bases adopted will vary year on year with changing circumstances.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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KEEPING CHILDREN SAFE

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

After reviewing the charity's forecasts and projections, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing the financial statements.

2. DONATIONS AND LEGACIES

3.

Donations INCOME FROM CHARITABLE ACTIVITIES Activity Grants Children's protection and welfare Conference income Children's protection and welfare Capacity building income Child safeguarding technical support Membership fees Child safeguarding technical support Grants received, included in the above, are as follows: Oak Foundation Oakpiece Mastercard Foundation	2021 £ 804 2021 £ 66,838 9,105 230,166 63,326 369,435 2021 £ 66,838 - 66,838	2020 £ 958 2020 £ 141,279 - 401,698 59,247 602,224 2020 £ 115,000 26,279 141,279

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KEEPING CHILDREN SAFE

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

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4. RAISING FUNDS
Raising donations and legacies
2021 2020
£ £
Fundraising 2,613 98
5. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
Direct (see note costs (see
Costs 6) note 7) Totals
£ £ £ £
- -
Children's protection and welfare 45,045 45,045
Child safeguarding technical support 378,499 2,594 43,614 424,707
423,544 2,594 43,614 469,752
6. GRANTS PAYABLE
2021 2020
£ £
-
Child safeguarding technical support 2,594
The total grants paid to institutions during the year was as follows:
2021 2020
£ £
KCS USA 2,594 -
7. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Child safeguarding technical support 39,078 4,536 43,614
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KEEPING CHILDREN SAFE

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

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|||| |---|---|---| |2021|2020| |£|£| |Auditors' remuneration|4,320|4,260|

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9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

During the year nil (2020: £5,505) trustees' were paid expenses:

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|||| |---|---|---| |2021|2020| |£|£| |-| |Trustee expenses|5,505| |10.|STAFF COSTS| |2021|2020| |£|£| |Wages and salaries|402,721|361,864| |Other pension costs|20,848|19,125| |423,569|380,989|

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The average monthly number of employees during the year was as follows:

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|||| |---|---|---| |2021|2020| |Administration and Management|9|9|

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No employees received emoluments in excess of £60,000.

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Notes to the Financial Statements - continued for the Year Ended 31 March 2021

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11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 958 - 958
Charitable activities
-
Children's protection and welfare 141,279 141,279
-
Child safeguarding technical support 460,945 460,945
Total 461,903 141,279 603,182
EXPENDITURE ON
Raising funds 98 - 98
Charitable activities
-
Children's protection and welfare 135,510 135,510
-
Child safeguarding technical support 426,035 426,035
Total 426,133 135,510 561,643
NET INCOME 35,770 5,769 41,539
Transfers between funds (287) 287 -
Net movement in funds 35,483 6,056 41,539
RECONCILIATION OF FUNDS
-
Total funds brought forward 329,914 329,914
TOTAL FUNDS CARRIED FORWARD 365,397 6,056 371,453
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Notes to the Financial Statements - continued for the Year Ended 31 March 2021

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12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Trade debtors 67,941 184,794
Prepayments 1,163 1,395
69,104 186,189
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Trade creditors 10,435 526
VAT 5,151 21,548
Other creditors 1,938 1,845
Accruals and deferred income 7,431 5,010
24,955 28,929
14. MOVEMENT IN FUNDS
Net
movement At
At 1.4.20 in funds 31.3.21
£ £ £
Unrestricted funds
General fund 365,397 (122,919) 242,478
Restricted funds
Oak Foundation Oakpiece 6,056 20,793 26,849
TOTAL FUNDS 371,453 (102,126) 269,327
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 303,401 (426,320) (122,919)
Restricted funds
Oak Foundation Oakpiece 66,838 (46,045) 20,793
TOTAL FUNDS 370,239 (472,365) (102,126)
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Notes to the Financial Statements - continued for the Year Ended 31 March 2021

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net movement At 1.4.19 in funds £ £ Unrestricted funds General fund 329,914 35,770 Restricted funds Oak Foundation Oakpiece - 6,056 Mastercard Foundation - (287) - 5,769 TOTAL FUNDS 329,914 41,539 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 461,903 Restricted funds Oak Foundation Oakpiece 115,000 Mastercard Foundation 26,279 141,279 TOTAL FUNDS 603,182

Transfers between At funds 31.3.20 £ £ (287) 365,397 - 6,056 287 - 287 6,056 - 371,453 Resources Movement expended in funds £ £ (426,133) 35,770 (108,944) 6,056 (26,566) (287) (135,510) 5,769 (561,643) 41,539

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Notes to the Financial Statements - continued for the Year Ended 31 March 2021

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Restricted funds Oak Foundation Oakpiece Mastercard Foundation TOTAL FUNDS	At 1.4.19 £ 329,914 - - - 329,914	Net movement in funds £ (87,149) 26,849 (287) 26,562 (60,587)	Transfers between funds £ (287) - 287 287 -	At 31.3.21 £ 242,478 26,849 - 26,849 269,327

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Oak Foundation Oakpiece Mastercard Foundation TOTAL FUNDS	Incoming Resources Movement resources expended in funds £ £ £ 765,304 (852,453) (87,149) 181,838 (154,989) 26,849 26,279 (26,566) (287) 208,117 (181,555) 26,562 973,421 (1,034,008) (60,587)

Restricted funds represent unspent balances on grants received from the following sources for the specific purposes stated:

OAK Foundation

The grant funding is for developing and implementing child protection policies and procedures, raising the profile of Keeping Children Safe Coalition (KCS) and influencing key policy and decision-makers on child protection. The funding received in the year provided a package of child safeguarding support to organisations worldwide.

Mastercard Foundation

Funds were provided for training and capacity building for African organisations working with children and youth, including Mastercard Foundation partners, Organization network members, and local partner. The funds were used for the African Conference.

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Notes to the Financial Statements - continued for the Year Ended 31 March 2021

15. RELATED PARTY DISCLOSURES

KCS USA is an independent charity registered in United States of America. It has common two officers and four of the trustees with Keeping Children Safe. The charity will support KCS USA until it is financially independent.

It also intendeds to share Intellectual Property and to collaborate on research and to hold conferences that will benefit children worldwide. However the funds will be kept separate.

KCS USA will appoint its own trustees in the Unites States of America once it is financially independent.

During the year grants totalling £2,594 was paid to KCS USA.

16. IMPACT OF COVID-19 PANDEMIC ON CHARITY

The Trustees have considered the risks and potential impacts of the recent Covid-19 pandemic, which occurred after the Balance Sheet date, including the impact on income.

Income during the first quarter of 2021 was broadly in line with budget. However, it is anticipated that this will continue to 2022 year end. Overall the Trustees consider that any reduction in income will be manageable.

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KEEPING CHILDREN SAFE

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

INCOME AND ENDOWMENTS Donations and legacies Donations Charitable activities Capacity building income Membership fees Grants Conference income Total incoming resources EXPENDITURE Raising donations and legacies Fundraising Charitable activities Salaries Capacity building costs Membership costs Peacekeepers expenses Mastercard Foundation exps UNICEF expenses Grants to institutions Support costs Management Pensions Rent and service charges Insurance Telephone Postage and stationery Publications, website & translation fees Sundries Computer support & software Carried forward	2021 £ 804 230,166 63,326 66,838 9,105 369,435 370,239 2,613 402,721 20,823 - - - - 2,594 426,138 20,848 5,533 2,329 691 53 4,097 148 2,259 35,958	2020 £ 958 401,698 59,247 141,279 - 602,224 603,182 98 361,864 85,200 4,527 337 26,566 15,348 - 493,842 19,125 5,722 2,397 722 12 8,656 473 2,090 39,197

This page does not form part of the statutory financial statements

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KEEPING CHILDREN SAFE

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

Management Brought forward Staff training HR support Marketing and publicity Staff travel and subsistence Programme development Subscriptions Bank charges Governance costs Trustees' expenses Auditors' remuneration Accountancy fees Legal fees Total resources expended Net (expenditure)/income	2021 £ 35,958 644 1,265 - 54 - - 1,157 39,078 - 4,320 216 - 4,536 472,365 (102,126)	2020 £ 39,197 279 2,449 3,065 7,589 575 730 1,358 55,242 5,505 4,260 216 2,480 12,461 561,643 41,539

This page does not form part of the statutory financial statements

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