REGISTERED COMPANY NUMBER: 07419561 (England and Wales) REGISTERED CHARITY NUMBER: 1142328 Report of the Trustees and Unaudltsd Flnandal Statemenls for the Year Ended 31 March 2025 lor KEEPING CHILDREN SAFE Knox Cropper LLP Chartered Accountsnts 153-155 Lon¢Jon Road Harnel HeTnpstead Hertfordshire HP3 9SQ
KEEPING CHILDREN SAFE Contsnt8 oltho FlnancSal Ststements fortho Year Ended 31 kl8rch 2026 A reportfrom our Chi•f Ex•eu Report of the TnMtee* 2 10 7 Independent Examlnefs Rei statement of Flnanclal Actlvttles Balance Sheet 10 C•sh Flow Statement 11 Nots¥ to the Cash Flowststement 12 Nol•8 to tho Flnancial Statoments 13 to 20 Dotalled StatonI of Flnandal ActlvStles 21 to 22
KEEPING CHiDREN SAFe A rwrtfrom our Chfi8f ExUl1¥0 forth•Yr Ended 31 MarGh 2025 In 2024-25. Keèping Children S8fè provided training and technical support lo hthousand. thr88 hundred and foty-nine people working in fve-hundre(J and ninety-sN organisations across one-hundred and fity-nino ¢tsuntn"es Our n[ of members grew to ontrhUnd and eighty-one and our chil¢J 8afeguardirYJ rereaS and tools English, French and Spanish were aCSSed four-thousand, five-hundred ond eighty-six b"n*s. The first editKJn of a new gthal campaign called Intunationat Chikl Safeguardng Week took pkce in Ocknbw 224 and engaged rnore than nty-thoUSand people across the workl. In addition, Keeping Children Safe laun¢h8d new child safeguardirg programme based in Brazil and gned a strategic agreement vmth the Inter-Amwican Chiklren's Instile to enhance ry)Ilaboration and strengthen child safeguarding in Central aTrJ South Amwica. I will repcrt bad( on our aGtNthes in 202&28. Sarah 8lakemcYft Chief ExecutNe Paga 1
KEEPING CHILDREN SAFE Reportoftho Tru8t088 fortheyear E[ed 31 Mar¢h 202S The tW5tee5 are also directus of the charfty frjr purp)so9 of CnpanI¥S A¢t 2(£6, kYe89nt their r$pt wrth the ffinanaal statements of the ¢harity for the year endgd 31 March 2025. The trustees have athjpted the prowsions ol Acc£Junting and Reporting by Charitles". Slat¢m¢nt of ReMMended Prthe appli)1& lo ¢h8Tit$ prepanng their accrjunts in awrdance with tl)a Fin8naal Rep¢xtiThJ Standard applicable in the UK and RepLt)lic of Irdand IFRS 1021 leffecaive 1 January 2019). OBJECTIVES ANO ACTFVITIES ObJectlve8 and alms Who we are and whatw do Keeping Children Safe supports a membershSp network ol orgonisaborK8 Morking tcgether lo incrgas? 8afpguard$ offered to child. There are eAJrrently 161 members from across the worfd. Our XMties are designJ to build Ihè (Spty of tr98ni$8tions and to WOtt and safeguard thè thIre thtry %wrk wth or with whom Ilw c4Jme into contact. Organisations that a()pt our $tsndards and impl8m8nt them Ily, are safer places fcrf children. Theic tyèr8tions, Activities 8nd people work to the Do No Harm princiF4e, eventing the abuse and exploitation of childTen and ensuring that they report on thildren who are at risk and ¢hiklren who have been subjected to vid¢n¢e. Vl$lon and Our mission 18 to end chlld abuse In all organWO and o(x vSon Is for 811 chlldren to grow up safe kn atwe. exploitation and negler Thls means that everythiThJ we do is driven ty the best interèth ofthe thikl orchildren. We 8tsrnl up foT children's right lo be safe, and we beligvg that al organisauons. no matter how bi9 or p•j1. 8hc¥Jld be acCOtae for safeguarding childft. . Vve are ¢omFlthdy independert vthic means never kfflugn¢ed by any 0th9r 0rgan1sali. ¢Jonor or government. Vve are cThnmilied to oJnsulting wth Chiren, and their caregivers and taknng their into ac¢ounl. ObJeetlv•8 • To np(wer thik1rèn, farnilies and nMLibes to realiseth8ir rvJht to be s In all organlsatyo * To acox)tnpany irKliwduals and pracblioners around the worfd to build safer organis"on8 for thildren. . To advocate to chang& th8 systèms 8nd challen9e the organisalvjns that expose Children to abuse. Publlc b•n•fft Our 5balegic plan is developed to ensure we provide publie tenefil ¥ryl athieve our objeCb 8$ set out in our verning documant. Thè KCS Board of Tntstses regLarty rnonitor5 and reviews Ihe success of the organisaliDn in delivering its objti<veswhith are.. 1. To empower dMI(¢n. lamilies ar¥J communibe5 to reaise Iheir right to be safe in all or9anisattons. 2. To 8MpanY individuals and practiboners around thè world tr) build safer organisation5 for thildrén. 3. To aocate to changè th sy$leffls and challenge the organisal'ons that expose children to abuse. The Truste&s Cnfi. In light of th& guidarte contained in Ihe Charity Cornmission's genera guidance on public benefit, that thèse 8¥ns fvlly rneet the public benefit test and that all th• actiV.S of the tharty, d8scrit•d in this rt of the Trustees. are undgrtoken in pursuf( of thos& airns. P4e2
KEEPING CHILDREN SAFE Reportofthe Tn fortho Year Ended 31 ltsr¢h 2025 ACHIEVEME$ AND PERFORMANCE Key achlevements forthe y In 2024 - 25, Keeping Children Safe trained knthousaTrY, three hundr•d and frrty-nine people and 3UPPOrtod fiv&hundred aThJ ninety-six organisaticns to strengthen their child safeguarding frameworks In line the Intemational Child Safeguarding Standards. There a ftsur st8ndard¥.' 1. Standard 1: Policy - The (kveloprnenl of a ptli¢y that 14#seribes how an tsrganisation is committed to preventmg harm to chihlran, ouuining the steps that must be taken should an incident ocLur 2. Stsndar(1 2: P•opl• - Th& thntificatwjn of dear responsibilities and expectations for all 8tsff aThd assodes, UPFIng them lo uThlerstand aTrJ act accordingly. 3. Stsnd#rd 3: Pro¢•dures - The crèation of a child-safe envimnment by implementing hIgqutIty safegu8rdlng prOdureS that are applied in all prc3rammes and actIVe$. 4. Standard 4: Accountablllty- The reguL4r monttOTing and review of an organisation's safeguardlng measures. This induded thrcal support, tr8iniTrJ. mentoring and quallty assurance on all aspects of child safeguarding including developing org8nisat"on81 policies and procedures. leadership and organisational culture, investigatnS and responding to safeguarding allegations, integrating $8feguarding iwrto nation41 child protection systems, and chikl p8rtiapab.on in saleguarding. Our Mom KCS supports a gl()al rEtwork of membei organi5ation5 of all typos ar In 2024 - 25, KCS eonbnued to prioritise SrnBII organisatvjns seNing wctims and survivors of abuse in hjw-incorne countries. Al KCS memters receive the following suFport'. 1. An Independent corfklentlal a8se¥¥rnent to uThJ?rstsnd thg n$ of tho or9anisaiknn and how (¥n SUKP)rt 2. An Introductory weblnar on child safeguaiding, tailored Ig th¢ ¢)f th& organisation and OFEn lo all stAff. 3. A revlew of the chlld safeguardlng policy or guidance on c¥eatrng a child 3afegu8rding policy and an implementation plan lo rneet the Inlemalional Child Safeguarding Standards. 4. Ongoing eoaehlng, mentorfng and technical advlce in Engli8h or Sp8ni8h. 5. Urgent advlce to help manage thil¢J $8feguarding wncems. 6. Support on dealing with donor safeguarding requirwnents. 7. Free ¥afeguarding t<)91s and tgmplat•s. 8. Free, priority Invitstion8 to all our corrference¥ and other online events and a$s to live talks and Q&A sessions presented by experi9nd piactilioners, i¥sar¢hrs and dgosion-makers from around the worfd. 9. Discounted access to our onllne courses fcf intemational child 8afeguarding practthoners. Free for rnembe13 whose t8 are waived. 10. Di5o)unts on sUPPOrt and training ¥orvI. 11. k¢¥ss to our n•twork forums. iluding the rnembers, Wnats4pp group, our dedicthd m8mbarship WenarS and annual mernbers meetings. 12. A dèdicated m8mb•Ys.only new¥letter. 13. The opportunty to 8h•r• Trtirk and rnsOUr8. across our socid media, website, confererKes and network fowurns. 14. Use ofthe KCS NO¢wrk Logo. lo highlight the organisolions commitment lo protectiro chiklren from abusgrs. 15. An annual revlew of membershlp beneflts with a t8iloral pl8n to follow up. In addition, a twmber of addilional activib'es were conducted lo èng8ge rnèmtrr$. These included.. Wenar$, supportirs the de1(¥ynenI of resour$, engaging wth wder nthCs. online advice surg8ries and other types of outrèach. In 2024- 25, seventeen new memlw JolnÈd thè nètwork. 1. English Schools Foundth"on 2. Ris*)g Academies Page 3
KEepiNG CHoREN SAFE Roport ofth• Twst¢ for the Year Ended 31 March 2025 3. Sowr Ambassadors 4. Football Club 5. Society for Minors Protecthjns ar¥J DeveWm8nt 6. Refugee Voice an¢J Action 7. ChildFundAustralia 8. Human Power Organ1$8tic) 9. Asma 10. Pea One Day Mali 11. Seek and Save Mis850n mini81n.es 12. A50ciacion Civil Hogar d8 Nitbs IA•rKq Lsa 13. Aprender 14. Youih 2 YoLth Z8mLi8 15. eutwre 16. Ah'kindness 17. Ze8 Tech Fothd8tion Keeping Childrèn S8f8 offer8 a dyld saf&JuwdiTrJ wtfficatkfi stheme for organl$allons. Thls rlgorous I(s90 proco88 oflers extemal verificatKJn ty practitioners that Child $8foguarding measures are 'fit for purpose, and the righl to use the KCS Certified Membèr Iw, 8 vi$itrAe symbol ol quality p6rforMan in child safeguarding. In 2024- 26, th• followlng organlsatkn8 undèrtook rtCatIOn. 1. SOS Childrèn lfillages Bosnia HeegoVIna 2. SOS Children ffillag8s Somalla 3. MaiÈ8ta8 MediterTanea 4. Fe Y egria Republica Dominww, 5. Fe Y Alegria GuatemaL4 6. Fe Y Alegria Venezuela 7. Fe Y AJegria BolNi8 8. Fe Y Aegria Argenbna, 9. Fe Y AJegri8 Nicar8gua 10 Fe Y Aegria Ecuador 11. Fe Y Alegria El Salvad 12. Fe Y Aegria Uruguay 13. Fe Y Ale9ria Peru, 14. Fe Y Alegria Honduras 15. Fe Y Alegria Esp8fi0 18. F8 Y Albgria Panama 17. Fe Y Alegria Paraguay 18. F8 Y Alegria Cobrnbia 19. Fe Y Aegria Chle 20. SOS CV Burundi 21. SOS CV Senegal 22. SOS CV Demotyatte Rèpubli¢ of CoTrJo 23. E¢Juco 24. SOS Spain 25. American SLI(4 in Japan 26. Children Int8mational 27. SOS Children's vill88 Somaliland 2e. sos Children's Villages Spain 29. SOS Children's ViKa9es Venezuela Pap4
KEEPING CHILI)REN SAFE Rtrrt ofth8TrustO88 lor tho Y•ar ENl•d 31 Mar¢h 2025 FINANCIAL REVtEW Financial position Irthming resour(%s for th8 yèar were £914,86512tr24.' £469,483) and rasourc8S 8xnded were £488,23912024'. £463,024) resulting in nel IrKoming re50urce5 of £426,62612024'. £6.4591. Totsl reserves amuntaj to £e67,643(224.' £241,01n of whK re8triiAed re8erve8 amwnt•d to £X12,27512024.' £12,916). Thè r8strict8d funds eArried Iorw8rd tr) 2025-2028 r8pras8nt funding r8cdved lor the completion of the ptoject. Investment policy and objectives The Charty'g sx)Iiey is to inv&st all cash balancAs in gxcess of day-to-day quirements in interest bearlng bank counts. R•#•rv¢s poli¢y The Trustees have established a reserve5 pcly. It Is the intention to mamrtain th8 reserves lo fund at lèast Six-monlhs operatK)nal expenditure. Det8118 of the restricted ftjnds arè 8ot out in Notè 11 to 1he financial statements. FUTURE PLANS Our top prlorltlg¥ lor 2025- 26 arè: K8eping Children Safe wll continuo to build ¢ur Ca¢ty as.. . A powErful global ajvocate lor ending institutional child abu8e and pr¢i¢cting the rights and dlgnty of victims and Surviv$. A trusted provider of tsX1 5pecifi¢, lIr811Y sgn$itwe, indyThJgnL qualty-assured and open•source thild Safeguarding resources, infomiation and training. The leadiro intemational convener end supporter of orgar*sations committed to upholdirrfJ and ch8mpicfjir IFrternab"¢)nal Child safurth'n9 Stsnd8r(ts. A credIe source of rigorous agenda settirg research tts drive effti¥enÈsS and InIV8.0n and build the svidence base on child safeguarding STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng dUment The chanty is <x)ntrclled by its g)Vgming document, a ds•Y of trust and eonstilutès a limtied company, limited by guarantee, as defined by the Cornp8niè8 Act 201%. Recrullment and appolntment of newtruBteea Trustsès are sought in tèms ol thè exp8.$& requir8d by th& Trust as well ag th8ir commitment lo childmn's P8rb'c4pation. The Trustee Board has rntty been 3trengthened with the rec¥uitmenl of several nw Trustses who bring a varièty of ravant skils and axp8rf]"s8. Inductlon and tralnlng of n•wtrust••8 Trustees ale oiienled by staff and the Chair on the work pnd direction of thg Trust and are farniliarised wth the Child Protection Policy. Staff inform Trustee5 of training whith they can avail themselves of from limtrto-time. Trustees may a180 aCGQtnp8ny St8ff lo meot pathers ¢ilh8r in th6 UK or 8broBd, cffi an oxpenses1Y basis. Pag• 5
KEEPING CHILDREN SAFE R•port ofthe TnJ8ta88 lorth¢ Yo•r El18 31 rth 2026 STRUCTURE. GOVERNANCE AND MANAGEMENT Risk management and Sntwnal controIs The Trustees have overall responsibilty for ensuring Ihat the organisatTon operates an appropn'ate system of controls, financ4al and otherwsa, to provide rea30nable assurance thaL'. . The charrty is operating efffcienlly and effectively. • Proper records are maintained and financlal infonnation. used within the charfty or for pub1lcatyc, Is reliabl . The clrity with relevant laws and regulati¢n$. The Finance and Risk Corn¥nittee 15 responsible monitorln9 the effeth&ne88 01 the internal contrdB and repc(tS to the btydrd the results of such monitoring. Thls is 8¢hieved Ihrough.. . Regular rlawS ol the Risk Register to identify and manage risks. • Rlew5 of operational policies and prc£edure$ ensuring apFKopriate firndal rthrol$ are In place. . Business plans, annu81 budget and 6h now forecasts. . Regular consldèralion by the Trustees of actsjal rnsutts comp8red lo Ixjdgets and forecasts. . Regular reviews of fin8tKial pr(edU[e5. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company numbèr 07419561 (England and Wales) Rggbt•r•d Charlty number 1142328 Registered offfee 49 High Strget SKIPTON North Yorkshirè BD23 10T NAME Steven Paul Smith Benyam Dawit Mtzrnur Kgomotso Tshaka Jonalhan Mark Brwm Robert Shillirtg Pauline Janet Douglas Robin 08vid Smith Current PO8iliorth•ngth of tlmo on Boanl Chairman IAppointed 10 De(tmber 2015 Appointed 10 Dembar 2015 )p(MntÈd 26 October 2016 pnted 6 March 2018 Resigned 5 Jun# 2024 Resigned 2 January 2025 App(Mnled 10 May 2021 Keeplng Chlldr•n Saf• has ning member8 of stalf: Sarah Blakemore Chief Executive l Apwjlnted 23 Mar¢h 2015 èx Drèssler H•ad ol C8pacity Building IAppointed 18 April 2011 Helen Carter Head of Finance and 0ratiOnS IAppDinted 4 Awl 2016 Stafan Yordanov Senior Child Saleguarding Programme Managerl Appointed 24 July 2017 Luisa Fontanazza Desi9n and Impact Speaalist l AF4)ointed 20 Septsmber 2Q17 Juan Diego 0quer0 Morales Sènior Child Safeguarding Ad¥Mser l Appointed 15 April 2019 Samuel Gordon Mernbwship Managerl poInted 12 Deeemtrtr 2022 Valentina Mir8tolan Advocacy and Rosearth Projed Manager Appointed 19 February 2020 Jtssgfina Mosle Gk)b81 Comrnunications Assistant l Resigned 31 De¢ember2024 Aana Constènl& Global Offi¢¥r/ 4)pointed 6 January 2025 Andrea Espirito Santo Barrett Brazil ProgramThe Lead l Appointed 6 JBnu8ry 2025 Bertnyuy Naomi lQ"bula Africa Programme Manager l Appointed 10 February 2025 Events slne• th• Ènd of the yr Infom11on rdating to events Sin the gnd of the year is given in Ihe notes to the finaThi81 statements. Pa48 6
KEEPING CHILDREN SAFE R8POrtofthe TNste forthe Yogr Ended 31 March 2026 REFERENCE ANO ADMINISTRATIVE DAlL8 Independont Examlner Stephen Arwjerson FCCA Knox Cropper LLP Chartered Accountants 153-155 London Roa Hemel Hempstead Hertlordshire HP3 9SQ Sollcltors RusselGooke Soli&tors 2 Putney Hill, London. SW15 SAB Bank•r8 Coaoperalive Bank PO Box 2, SkelmeTsdde 86Wt Approved by order Ott board oftrustee8 on 10 De¢%mber 2025 and slgned on ts t*haW by.. S P Smith- TrLkStee Pag8 7
Indwndent Eumi$ Reportto the TwuslE•¥ of K•8plng Chudren Safe Indop•nd•nt •xamln•rfs r•port tothètYust•o8 of KÉ•plng Chlldren Safg Ilhg Cornpany I report to the Charity trustees on rny exarnination of the accounts of the Comparry for the year ende(I 31 March 2025. R¢¥ponsibilities and basls of r•port As the charity's Irustaès of the Company land al80 its dirth for the wrposes of company lawl you are rèsponsible forthe preparation ol the aCcUnts in acrdanc vrith the raquiremonts oflha compan Act 20061'the 2006 ACVI. Having satisffied myself that the account$ of thg Company arg not required to be audited urNJer Part 16 of the 20Cfj ALI and are eligible for indeFendent examination. I report in respect of my axaminats.cfft of your char-ty's accounts as carrd out under SectM)n 145 of Ihtr Charities Act 2011 Ilhe 2011 Acl. In carrying out my examinth'on I have followed the Dire¢Abns given by the Charity mmIn under Section 14q51 Ibl ofthe 2011 Act. Indgp•nd•nt txmin•rf# ¥tatement Since your charitys gross income excteded £250,C¥>) your examiner must l a rneTnLw of 8 listed body, l Can confirm Ihal l am qualrfkd to undertake the examination tecause l am a member of the Association of Chartered Cerfified Accountants. Is one ol the Ilsbj tyJJi¢s. I have cornpleted my examination. I confirm Ihat no mattgrs havo ¢om¢ lo my attention in ¢Onn¥¢t1 Vth tho examination glvltyj me eause lo belw accounting reu)rds were not kept in re5t of the Company as Te0jed by secti 386 ofthe 2006 Act.. cf Ihe accoL)ts do not accord wilh those records," or the accounts do not comply vAlh the aUnting requirements of Seclion of the 20CE Act other than ary requirement that Ihe account5 give a true and far view which is not a mattar consvjered as part of an indepeThl&nt &xaminati(m- or the accounts have nc been prepwed in acCOrdar wth the methods and prin¢iplgs of th• Statement of Recommended Prath'ce for accountrng and reporting by th8ri1ies lappli(ble to chwties preparing their 8unIS in awoidance with the FinanLaal Reporb'ng Standard applKable UK and Republic of Irdand IFRS 10211. I lve no concems and have across no clher mattars in Connecti Ihe exaNinab"on to whh 8ttgthon should be drawn in this report in ord¢rto 8 prw understanding ofthe acc4Junts to be reached. G4*r LLP Slophen Andtrrson FCCA IQX Ciopwr LLP charte AcLountsnts 153-155 Londt)n Road ernel Hernpstead H8rifordshir8 HP3 9SQ LO pec&fikY ..2.y2 P•J¢ 8
KEEPING CHILOREN SAFE Statementof Financial Actr¥tties forthe Yur ETrJod 31141ar¢h 2025 2025 Totsl fvnds UnTvJlricted fund5 Restricted funds Total lund$ Notss IKOME AND ENDO1WEls FROM Donatlons andlggacles 8I33 8,1533 1,614 Charttable act5vltles Children's woteth.on and welfare 318.724 586.438 905.162 467,8e9 0r income Totsl 328A27 586.438 914,865 469,483 EXPENDITURE ON Ch8rftsbl• s¢tfvitb• Children's wotection and welfare Child safeguardiryj technical 8UPFQrt 358.688 32 97,078 4S5.766 32 302,185 160,839 Total 391 161 463,024 NET INCOMEI(EXPENDI7URE) 162,734) 426,626 6,459 RECONCILIATION OF FUNDS Tot ftjnds brought f<)NArd 228.101 12,910 241,017 234,558 TOTAL FUNDS CARRIED FORWARD 241,017 Th• Th)t•s fomi port olthese finatK4al st*met Page 9
KEEPING CHILDREN SAFE Bal•nc• Sheet 31 MoKh 2Q25 2025 Total funds 2024 Tclal fuThls UnTYslrth fund Restr funds CURRENT ASSETS Debtors Cash at bank and in hand 16,164 16,164 97,818 170,846 171897 $02,270 675.172 268,664 CREDITORS Amounts f811ing due within one year 10 17,6291 17A29) 127.6471 NET CURREMT AssErs 241,017 TOTAL A&SETS LESS CURRENT LIABILITIES 165,368 502.27 667,643 241.017 NET ASSETS 241,017 FUNDS Unrèstricted lunds Restricted funds 16V68 228,101 TOTAL FUNDS 241 017 The charTtable company is ent¢0 to gxgmO"on Irom audit under Section 477 of the CompleS Act 2008 for tha y8ar gnded 31 March 2025. Th8 mfjmb?r5 hav? Tr)t reqLMred the )Mparty to obtsin an aud of Its financial Ststernents for the year ended 31 March 2025 in accL)rdance Wth Sec£ion 476 of th& Compan188 Ad 2CNX. The trustees 8cknowledgelhar responslbilllies for lal ensuring thal the charitable company keeps accounting records th whh 3e6 and 387 oftho Cornpanh?s Act 2LTh and preparin9 ffin8nci81 statements which give a true and fair view of the state of 8ffars of th¢ tharitsblg oJmpany as at thè ènd of each finanaal year and of its surplus or defi(yl fr)r each financAal year in acr0rdan with the requirnents ol Secti¢>ns 394 and 395 and which otherwise comply with the requirements ol the Companies AfA 201% relatiro to financial statements, so far as appltsble lo charitable c¥Jrnpary. Ib) These fin8nci81 Statements have teen wep¥ad in actordance vAlh the prowsiorB applrcable to charithle mpanies subject to the small companies regim•. The financial staternents were apprtsvèd by the Board of TFU5tees and authorised for issu8 on l o.P.erthKtyrt.....2.025........ and were signed on hs t*halfby: S P Smkh- Tru$tg Th8 notas fonn part of I$6 flnondol statements Pap 10
KEEPING CHILDPEN SAFE Cash Fltyw Stat•m•nt forthe Year Ended 31 March 2025 2025 2024 Note6 Cash from operating activit•P8 Cash generated from operations InteTg$1 F4id 4B9.804 33.063 Net Cash FtswdJ by opwaiyig activit¢es 31.258 ChaTrJe Sn cash and cash equlvalents In the reportlng perfod Cash and cash equSvalents at the beglnnlng of the reportlng perlod 488,162 31.2 139.588 Cash and cash •qulval•nts at th• •nd of the reportlng pgrlod 170,846 Th& notss foThn port th finanthal sthtsmènts Page11
KEEPING CHILI)REN SAFE Notes toth8 Cash FI Ststemont forlhgY¢ar Enrf 31 March 2026 RECONCILIATION OF INCOME TO CASH FLOW FROM opeRATING ACTMTIES 2025 2024 N•t In¢om& forthe rnportlng perfod la8 per th* Statem•nt of Financlal Actlvltlesl Adjustments for: Interest paid D¢Gtease in debtors IDecreaselhncrea6e in uedltors 426.626 6,459 1,642 81,654 1,805 11.826 12,973 Net ca8h provlded by operatlom 489,804 ANALYSIS OF CHANGES IN NET FUNDS Ai 1.4.24 Cash fiow At 31.3.25 N•t tash Cash at bank and in hand 170,846 Talal The notes form partofthe8e fmanaal ¥tatom Pap 12
IPING CHILDREN SAFE Note8 to the Flnandal Stthnerts for the Yr Ended 31 Mar¢h 2025 AcCTr1NG POUCIES Is of preparlng the finanelal 8tstemonts The fmanaal Statem1$ ol the charitable company, is 8 public bènèfft anbty under FRS 102. have been prèparéd in acuJrdanc8 with tho Charities SORP IFRS 1021 'Aco)untirvJ and Reporb"ng by Charitie5.' staternenl of Recomrnended Prath'Tr applicable lo Gharibes prtrparing their aecou*s in accord8nce with the Financial Reporting Standard 8ppIicAble in the UK and RepublK of Ireland IFRS 1021 l¢ffe¢tive l January 20191,, FinancAal Reporting Standard 102 Firbaal Rèporting Standwd opplicable in the UK and R8pubtic ol Ireland, and the Companies Act 2006. The financial statements have been prepared under thg historical c08t convention. Golng Concern After reviewSw the chgrftys forec4sts and prdgctions. the trustees, have a reasonabi¢ ¢xp8ctstton that the charity has adequate resc>urce8 ts ¢ontinue In operati(>nd Èxistence for the loreseeable future. The charity therefore conts.nue to adopt the going ncern basis in prepariThJ its financial ststernents. In¢omg l incom? IB recognised in the Slatement of Financial Activfcies On the charity has entiuernont to the funds, it is probat40 that Ihe inccme wll be reiVed and the amcKJnt Can be Meatsed reliably. Exndir• abilities are rscogni88d as expenditure As soon as Ihere is a1gJal or c4$truCtive obligalion mrnrttlng the ity lo Ihat expenditure, il is probable that a transfer of eo)norni¢ bÈftèfft8 wll té requir&J in settlomenl and the amount of the obligation (sn be measured reliably. Expenditure is acccyjnted for on an accruals basis and has been dassffied under hÈ8dings th8t 8ggrÉg8te al cost relat8d to trE category. Vvhere costs ¢8MOt bo diredy atln'buted tg parttcular headings ty have been dlocated lo athilies on a basi5 consistentwth the use of resour$. AllotIOn and apportlonment of costs Expenditur& 1$ ollocaled between Cost of Generating Funds, Charitable Actmties and Governance Costs on an actual basis vlhere possie. ere actual allocation are wsslble, 8pporb"onrnents are madè ba88d prinap¥lly on employee time. The polry ol apportionment is consistently apled year on year although the speufic bases adopted will vary year on yearwiu) ehanglng c4rwmstances. T•xatlon The ¢horty is exempt from corporab.on tax on its charitable activfaes. Fund aeeountin9 Unrestricbj knds can bè u8ed In ac£ordance wtth the charitable obiecuves atthg discretion ofthe Irustses. Restricted ndS can only te used lor particular restre purp08e8 Wthin objects of the ¢harlty. Ro9tric1rS arise when sp8afied by the donor or when fvnds are T8i3ed for p8rb¢ul8r $tricted purposes. Fthlher exanatiOn of the nature and purp08e of eath fund i¥ induded in the notes to Ihe financial 5tatsments. Penslon costs and other pOBt•rpv¢m¢nt bonofits The charitable company operates a defined contn'bthion Fenslon s¢heme. Contributions payable to the aritable cornpany'$ pension $d)em? ar& charged to the Slaternent of Financial Ath'vilies in the perifyj lo which they relate. Golng concom After revIeing Ihe ¢harity's for¢¢asts and projections, the trustees have a reasonable expectation that the charty has adequats resourS to continue in operstional existence for the foreseeable fvrtUTO. The ¢h8rity therefore continues to odopt the g¢ing concem basis in preparing the financial statement5. Pog¢ 13 ¢onlnu8d...
KEEPING CHILDREN SAFE Not8Sto tho FlnancSal Stalements. cortlnu•d forth• Year Endod 31 Alarch 2025 DONATIONS AND LEGACIES 21)25 2024 Oon8tlorr6 1.614 INCOME FROAI CHARITABLE ACTIVITIES 2025 2024 Capxity lIdIng In¢omg Onlin# Cr8e irKorne Consutsncy fees MembershSp foes Grants conferen Incorne Chlldren's proiecuon and welTrare Children's protecb'on and welfare Childrgn's protelOn and welfare ChildTen's protection and weKare Children's prok&ion and welfarg Children's protec1 and welfare 220A32 7.411 25,234 59,601 1586,438 361.188 4,275 27.0 55.124 20.186 Grats r8c8iV8(I, includèd in the above. 8re as foiltyws.. 2025 2024 Mastercard Foundats" Portriw5 Foundation Imaginable Futures Prism The Gift 483.967 9.n3 Tl.748 20,1e6 CHARrrABLE ACTMTIES COSTS Support ¢0$ts18ee nDle 51 Direct rda Children's prOttiOn and Wfare Chikj safwaTding technical support 455,786 455.766 32 455 7 78 Pa9e 14 ¢onlinued...
KEEPING CHILDREN SAFE Notes to th• Financ1 stalemenls-condnd forthe Year Ended 31 Al8rch 2D25 SUPPORT COSTS G¢)veman¢• Manag8m•nt Tots Child safrgLArding technical support 32A73 TRUSTEEW REMUNERATION AND BENEF8 There were no trustees. remunerabon er othar benefits for the y&8r ended 31 Mah 2025 nor for the yfrar ended 31 March 2(Y24. Trustee8' pEnSe8 There were no trustees, expenses for tho y8ar ended 31 March 2025 nor for the year ¥nd¥d 31 Marth 2024, STAFF COSTS 2024 Wages 8nd salaries ial security costs other pension costs 387,243 18,056 371.3 17,8(Kl The averagè mcrthty numter of employees ¢Juring the yearwas as foll 202S 10 2024 10 AdmlnS8tr8lon and Management The numter of ernployees whose employes bgntrfits l¥xdu¢Jin9 amploy8r pension costs) exeded £80.00 was.. 2025 2Q4 £60,CM)1- £70,CM)O £70,001- £80.000 COMPARATIVES FOR THE STATEMENT OF F114ANCIAL ACTivrnES Lh)r•slriu#•d fun(* Resfficted fiJTrJ5 Tclal funds INCOME AND ENDOWMENTS FROI Donations 8nd legacies 1,614 1,614 Charltable actlvltles Children's prolettion and weltsre 447,683 Total 449,297 20,186 Pap 1S nlknued...
EEPING CHILDREN SAFE Notes tofhe FlnanGIHI Statements- contlnuod forth8 Year End8d 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- ¢ontInl EXPENtXTURE ON Totsl fund& Jnds Chaiit4blo a¢tivitie¥ Chlkjren's protècbon and w¢lfate Child safeguardiTrJ tec*nical support 284.467 1 839 17,718 302,185 Totsl 17.718 IEr INCOIAE 3.YJ1 2,468 RECONCIUATION OF FUNDS Total funds brought forward 224,110 10,448 TOTAL FUNDS CARRIED FORWARD 12,916 241017 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 Tr8de dabtors KCS USALoan VAT 15.752 92.818 5.000 412 97,818 1Q CREDITORS: AMOUNTS FALLING DUE IMTHIN ONE YEAR 2025 2024 Trade ¢xeditor3 VAT Other Cfeditors Det&rred irwme Actrued gxpen$8s 13,758 2,056 2.243 7.958 3.875 Page 16 ¢thtinued...
KEEPING CHILDREN SAFE Notss to the FinanGial St4tements- conud forth8 Year Ended 31 Mar¢h 2025 11. MOVEMENT N FUNDS mo*me#l In funds At 1.4.24 31.3.25 Unrestrtcted fund General fvn 228.101 {62.7331 166,368 Rgjtricted funds Portiryjs Foundation Mastercard Foundab'on Imanginabb Fuiures 12.916 17,9951 434.119 4921 434,119 TOTAL FUNL)S Net movement in funds, induded in the above are as fdlows.. In¢x)mirYJ resourcas Resources 8>¥end8d Movement in fiJnd5 Unre8trietÈd funds General nd 328,427 1391.1801 {62.733} Restrfctod funds Porb"eus Foundatton Mastsrcard Foundation Im8nginablè Fuiurfrs Prism The Gfft 9,722 483,967 77,749 {17.71TJ (49.8481 {14,5141 17,9951 434,119 63.235 586.438 TOTAL FUNDS 91 c(ffipar•t1v for movement In fund• rnovemè In funds Al 1.4.23 31.3.24 Unrnstrletod funds General fijnd 224,110 3,991 228.101 R•strlct•d funds Porticus Foundation Ukrainian Refugee Chitdren 6,916 4,4481 6,918 10.448 10.448 2.468 12916 TOTAL FUNDS 234,558 241,017 PAP 17 continued...
KEEPING CHILDREN SAFE Notes to the Flnonclal Slatem•nts. ¢onllnwd for the Yèar End•d 31 2025 h1OVEmE IN FUNDS- con11nd Comparativ8 net movgment In fvnd$. irtluded in the ab)ve arg as foll0$.. In¢c4nts rEsource5 Resour¢es expendgd Mcsvement in fuTrJs Unregtrfcted funds Genoral ftjnd 449.297 1445,3rfii 3,991 R•sttt•d fund$ Porticus Foundation Ukrainian Rafugee Chbldren 20,186 113,270 6.916 20,186 TOTAL FUNDS A cuffentyear 12 month$ year 12 months combined pcOn is as follows: Not mov•m•nl in fvnd$ Al 31.3.25 At 1.4.23 unrtriCted fun General fimd 224,110 158.7421 165.368 Rostricted fund8 PO"0j$ Foundation Mastsrcard Foundation Ukr8ini8n Refugee Children Imang1nab Futures 11.0791 434,119 14.4481 11.0791 434,119 10,448 63,235 491,827 TOTAL FUNDS Page 18 continu...
KEEPING CHILOREN SAFE Notss to th• Fifjandal 3tat•monts. conunued for Year E[ed 31 March 2025 11. MOVEMENT IN FUNDS- continu•d A current year 12 months and wior year 12 months comned net movement in fvnds, included in thè above are 88 folk)ws'. IncoTniT¥J rE50urces Re50urc•s expende Mo¥ement In fuTrJs Unr8trl¢tsd fund8 General fijnd 777,724 (836.4e6) 158.7421 Restricted funds Portiojs Foundation astercard Foundation Ukrainian R¢fuge¢ Childn Imanginable Futures Prtsm Thtr Grft 29,908 483,967 130,98n 149.8481 14.4481 114,5141 11,0791 434,119 14,4481 63,235 77,749 150[ 608 624 TOTAL FLINDS 433 085 Rethcted fiJnd$ represent Lmspent bal¢ on grants r1Ved from the following sourc for tha 8cIfiC purw•s $tst•d'. Ukrainian Refugee Chiklren Fund This pro11 was to supp)rt the project. SafewardiThJ Ukrainian Refugee Children. The projèct ended In September 2D24. P¢rtieu• Foundotion Provid&J consutsrcy swvices to Porbujs's partners on developing and strengthening child 83fgguardlng poliaès 8ThJ pro(dur•s. This indudad safaguardin9 training sessK)ns that promded a refresher, online courses for tr partners. Ma8tsrcard Foundatlon To devdop and strengthen the safeguardng frameworks of the Mastercard SchcAars' Prograrnmo in Francophone Africa. To ensure thot safeguarding 16 mainstreamed inio Stholars. prog18mme 4Jsslgn to ensurè that thèir programmes arè incluswe. address barriers to education and support the needs ol everyone irlUding refugees, people with disabilities and peOe discriminaled against because of their gendgr. IMagInab Fuiure8 IMlnable Futures works to support young leamers and their families across the globe. The main goal of the hjnding was to increase access to KCS'S services by expanding its reach prorniarty in 810211 and to irease gwareness aThJ implementation of chikl safeguarding globally. Prfsm Glft Fund To nduc a [&r[ proje( l¢)oking al wrtisefflitism in UK S(*wls with an emphasi5 on lh8 safeguarding issues inv(Aved. Page 19 )nYnued...
KEEPING CHILDREN SAFE Notss to tho Flnanclal Statsments-eontlnLd lorthe Yt•rEnded 31 Mtreh 2025 12. RELATED PARTY DKLosURE3 In 2022 and 2023, loan tolallirq £5,OOD was given to the charity, KCS USA, which is an independent charity registered in United States of Arnerica. 11 has ts)mmon Iwo officers arvj fow of th& twstees wrfi Keeping Chil(tren S8fè. ¢h8rity wtll 8w)Fk)rt KCS USA urtil it is fincialty independerrt. 11 8150 intended8 to share Intellectual Property and to llaborate on researth and t) hoid confererKes that wll benefft c*ildren wclldwde. HTrwevw the hjnds will be kept separate. KCS USA will Spnt its own trustees in the Unites States ofknerica Or it is finanually independent. Ouring the year granttotalling £S.O(Kl was fully repaid by KCS USA. Page 20