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2024-03-31-accounts

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

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

KEEPING CHILDREN SAFE

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

KEEPING CHILDREN SAFE

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
A report from our Chief Executive 1
Report of the Trustees 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 19
Detailed Statement of Financial Activities 20 to 21

KEEPING CHILDREN SAFE

A report from our Chief Executive for the Year Ended 31 March 2024

In 2023-24, Keeping Children Safe programmes helped safeguard children from abuse in one-hundred and ninety-one countries, providing technical support and training to one-thousand and fifty-three organisations. Our international network of members reached one-hundred and sixty-one and we provided direct training to two-thousand and thirty-six practitioners across the world.

Other highlights include: our global online conference, Child safeguarding in education and childcare 2023, saw the participation of one-thousand five-hundred and eighty-nine practitioners internationally. It included over 40 talks by speakers from the sector, including representatives from UNESCO, UNICEF, the World Health Organisation, the Romanian Government and our member and partners.

The Ministry of Community Development and Social Services in Zambia launched its child safeguarding policy on 2September 2023. This new policy was drafted by KCS, and was made possible thanks to the generous support of PACT/ACHIEVE and USAID.

KCS launched a child friendly version of the International Child Safeguarding Standards in English and Spanish, developed in consultation with children across the world and illustrated by children in Uruguay and Spain.

I look forward to reporting on our activities and progress towards our objectives 2023 - 24.

Sarah Blakemore Chief Executive

Page 1

KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).

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

Keeping Children Safe supports a membership network of organisations working together to increase safeguards offered to children. There are currently 161 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 and mission

Our mission is to end child abuse in all organisations and our vision is for all children to grow up safe from abuse, exploitation and neglect.

This means that everything we do is driven by the best interests of the child or children.

Objectives

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 empower children, families and communities to realise their right to be safe in all organisations.

  2. To accompany individuals and practitioners around the world to build safer organisations for children.

  3. To advocate to change the systems and challenge the organisations that expose children to abuse.

The Trustees confirm, in the light of the guidance contained in the Charity Commission's general guidance on public benefit, that these aims fully meet the public benefit test and that all the activities of the charity, described in this report of the Trustees, are undertaken in pursuit of these aims.

Page 2

KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE

Key achievements for the year

In 2023 - 24, Keeping Children Safe trained two-thousand and thirty-six people and supported one-thousand and fifty-three 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, out lining 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 that are applie d in all programmes and activities.

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

This included technical support, training, mentoring and quality assurance on all aspects of child safeguarding including: developing organisational policies and procedures, leadership and organisational culture, investigations and responding to safeguarding allegations, integrating safeguarding into national child protection systems and child participation in safeguarding.

Our members

KCS supports a global network of member organisations of all types and sizes. In 2023 - 24, KCS continued to prioritise small organisations serving victims and survivors of abuse in low-income countries. All KCS members receive the following support:

  1. An independent confidential assessment to understand the needs of the organisation and how we can

support them.

  1. An introductory webinar on child safeguarding, tailored to the needs of the organisation and open to all staff.

  2. A review of the child safeguarding policy or guidance on creating a child safeguarding policy and an implementation plan to meet the International Child Safeguarding Standards.

  3. Ongoing coaching, mentoring and technical advice in English or Spanish.

  4. Urgent advice to help manage child safeguarding concerns.

  5. Support on dealing with donor safeguarding requirements.

  6. Free safeguarding tools and templates .

  7. Free, priority invitations to all our conferences and other online events and access to live talks and Q&A sessions presented by experienced practitioners, researchers and decision-makers from around the world.

  8. Discounted access to our online courses for international child safeguarding practitioners. Free for members whose fees are waived.

  9. Discounts on support and training services .

  10. Access to our network forums , including the members WhatsApp group, our dedicated membership webinars and annual members meetings.

  11. A dedicated members-only newsletter .

  12. The opportunity to share work and resources , across our social media, website, conferences and networking forums.

  13. Use of the KCS Network Lo go , to highlight the organisations commitment to protecting children from abusers.

  14. An annual review of membership benefits with a tailored plan to follow up.

Page 3

KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2024

In addition, a number of additional 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.

In 2023 - 24, thirty-two new members joined the network. These included:

  1. Rural Soccer Ghana

  2. David Bassey Ikpeme (DBI) Foundation and Homes

  3. The Duke of Ed inburgh International Award Zambia

  4. Oselobua Fa mily Foundation (OSEFAFO)

  5. Hadmaid Children Home

  6. Femmes en Action pour le Progrès Social (FAPROS)

  7. World Educare Network

  8. Divine Benevolent Care Organisations (DBCO)

3.
4.
5.
6.
7.
8.

The Duke of EdinburghInternational Award Zambia
Oselobua Family Foundation (OSEFAFO)
Hadmaid Children Home
Femmes en Action pour le Progrès Social (FAPROS)
World Educare Network
Divine Benevolent Care Organisations (DBCO)
9. The Child Friendly Governance Project
10. Tushinde Children's Trust
11. A Chance in Life
12. The Dihya Foundation
13. Too Young To Wed (TYTW)
14. Integrated Life Support for Women and Children Initiative(ILSWACI)
15. Legal Literacy Nepal
16. Rosa Care Organisation
17. Team Work Afrika
18. Peace Matunda
19. Transformalife
20. The Sedoo Initiative for Children with Special Needs (SECHILD)
21. Federatión Internancional de Fe y Alegría
22. Console Mission
23. Future Focus Foundation
24. Koloob Min Noor
25. The Safe Space Foundation
26. Christ's Hope International
27. Vulnerable Empowerment Foundation International Liberia (VEFIL)
28. Children International
29. Childline Zimbabwe
30. The Stop Child Cruelty Trust
31. Društvo za komunikacijsku i medisjku kulturu (DKMK)
32. Project Play

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.

In 2023 - 24, the following organisations were certified:

  1. FACT Zimbabwe

  2. Young Heroes, Eswatini

  3. SOS Perú National Office

  4. The Society of St Vincent de Paul

  5. Concordia Bulgaria

  6. Concordia Romania

  7. Concordia - Projekte Sociale, Kosovo

  8. Concordia Moldova

  9. Concordia AT Lenz

  10. Concordia AT HQ

Page 4

KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2024

FINANCIAL REVIEW

Financial position

Incoming resources for the year were £469,483 (2023: £529,614) and resources expended were £463,024 (2023: £470,418) resulting in net incoming resources of £6,459 (2023: £59,196).

Total reserves amounted to £241,017 (2023: £234,558) of which restricted reserves amounted to £12,916 (2023: £10,448l). The restricted funds carried forward to 2024-2025 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 12 to the financial statements.

FUTURE PLANS Our top priorities for 2024 - 25 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.

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.

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.

Page 5

KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2024

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 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:

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07419561 (England and Wales)

Registered Charity number 1142328

Registered office

49 High Street SKIPTON North Yorkshire BD23 1DT

Trustees

Trustees
NAME Current position/length of time on Board
Steven Paul Smith Chairman /Appointed 10 December 2015
Benyam Dawit Mezmur Appointed 10 December 2015
Kgomotso Tshaka Appointed 26 October 2016
Jonathan Mark Brown Appointed 6 March 2018
Robert Shilling Appointed 6 March 2018
Pauline Janet Douglas Appointed 10 May 2021
Robin David Smith Appointed 10 May 2021

Organisational Structure

Keeping Children Safe has nine members of staff:

Sarah Blakemore Chief Executive / Appointed 23 March 2015
Alex Dressler Head of Capacity Building /Appointed 18 April 2011
Helen Carter Head of Finance and Operations / Appointed 4 April 2016
Stefan Yordanov Senior Child Safeguarding Programme Manager / Appointed 24 July 2017
Luisa Fontanazza Design and Impact Specialist / Appointed 20 September 2017
Juan Diego Oquendo Morales Senior Child Safeguarding Adviser / Appointed 15 April 2019
Samuel Gordon Membership Manager / Appointed 12 December 2022
Valentina Mirabolano Advocacy and Research Project Manager Appointed 19 February 2020
Josefina Mösle Global Communications Assistant / Appointed 16 January 2023

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.

Page 6

KEEPING CHILDREN SAFE

Report of the Trustees for the Year Ended 31 March 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Stephen Anderson FCCA Knox Cropper LLP Chartered Accountants 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 250 , Skelmersdale WN8 6WT

Approved by order of the board of trustees on 09/12/2024 and signed on its behalf by:

...................................................................... S P Smith - Trustee

Page 7

Independent Examiner's Report to the Trustees of Keeping Children Safe

Independent examiner's report to the trustees of Keeping Children Safe ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Stephen Anderson FCCA

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

9 December 2024

Page 8

KEEPING CHILDREN SAFE

Statement of Financial Activities for the Year Ended 31 March 2024

2024
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
1,614
-
1,614
Charitable activities
3
Children's protection and welfare
447,683
20,186
467,869
Other income
-
-
-
Total
449,297
20,186
469,483
EXPENDITURE ON
Charitable activities
4
Children's protection and welfare
284,467
17,718
302,185
Child safeguarding technical support
160,839
-
160,839
Total
445,306
17,718
463,024
NET INCOME
3,991
2,468
6,459
RECONCILIATION OF FUNDS
Total funds brought forward
224,110
10,448
234,558
TOTAL FUNDS CARRIED FORWARD
228,101
12,916
241,017
2023
Total
funds
£
3,600
523,514
2,500
529,614
294,425
175,993
470,418
59,196
175,362
234,558

The notes form part of these financial statements

Page 9

KEEPING CHILDREN SAFE

Balance Sheet 31 March 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
CURRENT ASSETS
Debtors
10
97,818
-
Cash at bank and in hand
157,930
12,916
255,748
12,916
CREDITORS
Amounts falling due within one year
11
(27,647)
-
NET CURRENT ASSETS
228,101
12,916
TOTAL ASSETS LESS CURRENT
LIABILITIES
228,101
12,916
NET ASSETS
228,101
12,916
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
2024
Total
funds
£
97,818
170,846
268,664
(27,647)
241,017
241,017
241,017
228,101
12,916
241,017
2023
Total
funds
£
109,644
139,588
249,232
(14,674)
234,558
234,558
234,558
224,110
10,448
234,558

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 09/12/2024 and were signed on its behalf by:

............................................. S P Smith - Trustee

The notes form part of these financial statements

Page 10

KEEPING CHILDREN SAFE

Cash Flow Statement for the Year Ended 31 March 2024

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
2024
£
33,063
(1,805)
31,258
31,258
139,588
170,846
2023
£
(20,720)
(1,204)
(21,924)
(21,924)
161,512
139,588

The notes form part of these financial statements

Page 11

KEEPING CHILDREN SAFE

Notes to the Cash Flow Statement for the Year Ended 31 March 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024 2023
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 6,459 59,196
Adjustments for:
Interest paid 1,805 1,204
Decrease/(increase) in debtors 11,826 (24,704)
Increase/(decrease) in creditors 12,973 (56,416)
Net cash provided by/(used in) operations 33,063 (20,720)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23 Cash flow At 31.3.24
£ £ £
Net cash
Cash at bank and in hand 139,588 31,258 170,846
139,588 31,258 170,846
Total 139,588 31,258 170,846

The notes form part of these financial statements

Page 12

KEEPING CHILDREN SAFE

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

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.

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.

Page 13

continued...

KEEPING CHILDREN SAFE

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

2. DONATIONS AND LEGACIES

Donations
3.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Capacity building income
Children's protection and welfare
Online course income
Children's protection and welfare
Consultancy fees
Children's protection and welfare
Membership fees
Children's protection and welfare
Grants
Children's protection and welfare
Conference income
Children's protection and welfare
Grants received, included in the above, are as follows:
Oak Foundation Core
KNH-Kindernotlife
Porticus Foundation
Ukrainian Refugee Children
Global Online Conferences
4.
CHARITABLE ACTIVITIES COSTS
Children's protection and welfare
Child safeguarding technical support
Direct
Costs
£
302,185
-
302,185
2024
£
1,614
2024
£
361,188
4,275
27,096
55,124
20,186
-
467,869
2024
£
-
-
20,186
-
-
20,186
Support
costs (see
note 6)
£
-
160,839
160,839
2023
£
3,600
2023
£
268,547
25,938
32,282
68,225
126,522
2,000
523,514
2023
£
10,000
20,118
-
41,292
55,112
126,522
Totals
£
302,185
160,839
463,024

Page 14

continued...

KEEPING CHILDREN SAFE

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

5. GRANTS PAYABLE

5. GRANTS PAYABLE
2024 2023
£ £
Child safeguarding technical support - 543
The total grants paid to institutions during the year was as follows:
2024 2023
£ £
KCS USA - 543
6. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Child safeguarding technical support 156,625 4,214 160,839

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses for the year ended 31 March 2024 nor for the year ended 31 March 2023.

8. STAFF COSTS

STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Administration and Management
2024
£
371,396
17,800
389,196
2024
10
2023
£
381,513
18,666
400,179
2023
10

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

£60,001 - £70,000
£70,001 - £80,000
2024
1
1
2
2023
1
-
1

Page 15

continued...

KEEPING CHILDREN SAFE

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

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,600
Charitable activities
Children's protection and welfare
396,992
Other income
2,500
Total
403,092
EXPENDITURE ON
Charitable activities
Children's protection and welfare
178,351
Child safeguarding technical support
175,993
Total
354,344
NET INCOME
48,748
RECONCILIATION OF FUNDS
Total funds brought forward
175,362
TOTAL FUNDS CARRIED FORWARD
224,110
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
KCS USA Loan
Restricted
funds
£
-
126,522
-
126,522
116,074
-
116,074
10,448
-
10,448
2024
£
92,818
5,000
97,818
Total
funds
£
3,600
523,514
2,500
529,614
294,425
175,993
470,418
59,196
175,362
234,558
2023
£
104,644
5,000
109,644
Total
funds
£
3,600
523,514
2,500
529,614
294,425
175,993
470,418
59,196
175,362
234,558

Page 16

continued...

KEEPING CHILDREN SAFE

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

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
VAT
Other creditors
Deferred income
Accrued expenses
2024
£
13,758
2,056
-
7,958
3,875
27,647
2023
£
5,535
4,191
1,873
-
3,075
14,674

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Porticus Foundation
Ukrainian Refugee Children
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Porticus Foundation
Ukrainian Refugee Children
TOTAL FUNDS
At 1.4.23
£
224,110
-
10,448
10,448
234,558
Incoming
resources
£
449,297
20,186
-
20,186
469,483
Net
movement
At
in funds
31.3.24
£
£
3,991
228,101
6,916
6,916
(4,448)
6,000
2,468
12,916
6,459
241,017
Resources
Movement
expended
in funds
£
£
(445,306)
3,991
(13,270)
6,916
(4,448)
(4,448)
(17,718)
2,468
(463,024)
6,459
At
31.3.24
£
228,101
6,916
6,000
12,916
241,017
2,468
6,459

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continued...

KEEPING CHILDREN SAFE

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

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.22
£
Unrestricted funds
General fund
175,362
Restricted funds
Ukrainian Refugee Children
-
TOTAL FUNDS
175,362
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
403,092
Restricted funds
Oak Foundation Core
10,000
KNH-Kindernotlife
20,118
Ukrainian Refugee Children
41,292
Global Conference
55,112
126,522
TOTAL FUNDS
529,614
A current year 12 months and prior year 12 months combined position is as follows:
At 1.4.22
£
Unrestricted funds
General fund
175,362
Restricted funds
Porticus Foundation
-
Ukrainian Refugee Children
-
-
TOTAL FUNDS
175,362
Net
movement
At
in funds
31.3.23
£
£
48,748
224,110
10,448
10,448
59,196
234,558
Resources
Movement
expended
in funds
£
£
(354,344)
48,748
(10,000)
-
(20,118)
-
(30,844)
10,448
(55,112)
-
(116,074)
10,448
(470,418)
59,196

Net
movement
At
in funds
31.3.24
£
£
52,739
228,101
6,916
6,916
6,000
6,000
12,916
12,916
65,655
241,017

Page 18

continued...

KEEPING CHILDREN SAFE

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

12. MOVEMENT IN FUNDS - continued

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 Core
Porticus Foundation
KNH-Kindernotlife
Ukrainian Refugee Children
Global Conference
TOTAL FUNDS
Incoming
resources
£
852,389
10,000
20,186
20,118
41,292
55,112
146,708
999,097
Resources
Movement
expended
in funds
£
£
(799,650)
52,739
(10,000)
-
(13,270)
6,916
(20,118)
-
(35,292)
6,000
(55,112)
-
(133,792)
12,916
(933,442)
65,655

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 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 in Moldova.

KNH - Kindernotlife

Funding was aimed at Protecting Ukrainian Refugee Children from Abuse in response to the conflict with Russia. We prepared videos, checklists and toolkits, translating them in to six different languages. These were aimed at organisations who were working locally or ones that were working on the ground in Ukraine.

Ukrainian Refugee Children Fund

This project was to support the project, Safeguarding Ukrainian Refugee Children.

Global Online Conferences

The grant was to support the project Global online conferences on child safeguarding.

13. 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 £0 (2023: £543) was paid to KCS USA.

In 2022, a loan of £5,000 was given to the charity.

Page 19