COMPANY REGISTRATION NUMBER: 08273898 CHARITY REGISTRATION NUMBER: 1150202
Kangaroos Mid Sussex
Unaudited Financial Statements
31st March 2024
Kangaroos Mid Sussex
Financial Statements
Year ended 31st March 2024
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 7 |
| Statement of financial activities (including income and expenditure | |
| account) | 8 |
| Statement of financial position | 9 |
| Statement of cash flows | 10 |
| Notes to the financial statements | 11 |
Page 1
Kangaroos Mid Sussex
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31st March 2024
The Trustees who are also Directors of the charity for the purposes of the Companies Act 2006, are pleased to present their report on annual achievements, together 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 2015).
Reference and administrative details
Registered charity name Kangaroos Mid Sussex Charity registration number 1150202 Company registration number 08273898 Principal office and registered Unit 7 And 8, More House Farm Business Centre office Ditchling Road, Wivelsfield, RH17 7RE England The Trustees Ms. J E Lacey Mr. T D Acott (Chair) Ms. J Colvin Ms. H Constantine Mr. S Ghosh Mr. A S Harper (Appointed 1st January 2024) Ms. L Sim Mr. R White
Page 2
Kangaroos Mid Sussex
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31st March 2024
PUBLIC BENEFIT
In shaping our objectives and planning our activities for the year, the Trustees have considered the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.
The Trustees believe that the following paragraphs, specifically on the "Objectives", "Charitable activities" and "Achievements and Performance" for the year, relate in detail the benefit that the charity provides to the public.
Objectives
The Objectives of Kangaroos Mid Sussex (known as Kangaroos) are to relieve and benefit children and adults in Mid-Sussex who have special needs (in particular learning disabilities).
Vision
That people with learning disabilities can exercise their right to leisure, play and recreational activity
Mission
Bringing colour to the lives of people with learning disabilities
Values
Five values define the 'Kangaroos Way'
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Family centred
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Fun and friendship
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Safe and supported
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Pushing boundaries
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Building independence, confidence and self esteem
Charitable activities
Kangaroos provides a range of fun, social and recreational activities in the local community to around 400 families with children or adults with learning disabilities, as well as additional physical, sensory, medical conditions or challenging behaviour. Kangaroos work enables them to have a social life with their peers, giving them opportunities to enjoy a wide range of activities, trips out and residentials supported by experienced staff and volunteers. Kangaroos is registered as a child-care organisation with OFSTED.
Page 3
Kangaroos Mid Sussex
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31st March 2024
Kangaroos provides substantial benefit to three main target groups:
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Children and adults - friendship groups, inclusion and promotion of self-worth, independence and increased confidence in social and community settings. Clubs and activities are designed to be fun, giving the young people a positive experience away from an educational or home setting. Our programmes are all designed with input from the young people.
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Parent Carers - social network of parents with children with similar needs and experiences, much needed respite during activities or overnights and signposting to other events, associations and information sources.
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Siblings - support through Family Days, inclusive events and activities.
Achievements and performance
At the end of the year we had 412 members (2023: 345). Of these 234 were fully active. We closed the year with 58 on our waiting list.
We delivered 476 sessions (2023: 448) 1,949 delivery hours (2023: 2299) and 13,370 (2023: 17,213) person hours. We have continued to provide a diverse range of clubs and activities, increasing the overall number of sessions by 28. Due to a significant drop in funding from West Sussex County Council, compared to the previous year, club hours and person hours decreased.
Our overall delivery hours for family days, sibling activities and play and stay activities was 1,724 compared to 1,867 in 2023.
Kangaroos service delivery breaks down into 4 main groups that are monitored but have some crossover and all are able to access family support. These members attended the following clubs:
Ages: 0-5:
14 (2023:15) Play and Stay sessions were held at different venues giving disabled children and siblings opportunities to play together whilst supported by Kangaroos staff; and parents time to relax, network and share experiences. In the last year we have offered a range of activities and sessions including music, messy play sessions, pottery painting sessions, trips to soft play and a local farm.
Ages 6-12:
PALS (Play, Activities, Laughter, Support) offers Saturday clubs and holiday playschemes for younger children where they have opportunities to try lots of activities in-house as well as a wide range of trips out. Over the year we provided 63 (2023: 61) in-house sessions amounting to 344 hours (2023: 414 hours) of support out to attractions. Our trips out included visits to the seaside, London, Brighton, the theatre and the cinema.
Champions 6-12:
Champions is an after-school club held on Thursdays at the Kangaroos Hub, for children aged from 6-12 years old. Attendees enjoy a range of activities including crafts and cooking, as well as the occasional trip out. The club provided 23 sessions (2023: 22) amounting to 46 hours (2023;44) of support.
Allsorts 8-14:
Allsorts offers 6 week courses in a range of activities and themes such as Forest School, science experiments and the theme 'people who help us'. The club provided 22 sessions (2023: 25) amounting to 44 hours (2023: 50) of support.
Page 4
Kangaroos Mid Sussex
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31st March 2024
Ages 6 years plus:
STARS (Support, Time, Activities, Respect, Sensory) offers Saturday clubs and holiday playschemes for children and young people with complex medical needs and limited mobility giving them fun experiences whilst providing the additional support they require. Over the year we provided 63 (2023: 58) sessions amounting to 352 hours (2023: 414) of support. Trips have included adaptive skiing, train trips to London and wheelchair ice skating.
Ages 12-18:
BreakAway offers Saturday and holiday clubs for teenagers with a range of in-house activities and trips out to attractions such as Knockhatch, the science of museum and fishing. Over the year we provided 63 (2023: 62) sessions providing 397 (2023: 490) hours of support.
TeenScene a weekly Youth Club provides a much-needed social environment for our members, where the majority attend every week. We ran 36 (2023: 31) sessions providing 72 (2023: 76) hours of support.
Ages 16-21:
Transition Group for young people, promoting independence and helping them in their transition from teenage to adult clubs. During the year we offered 9 (2023: 4) sessions providing 23 (2023: 11) hours of support.
Ages 18+:
No Limits is a social and recreational programme where adults can enjoy a range of social activities with their friends in a supportive environment. During the year we provided 147 (2023: 141) events amounting to 544 (2023: 671) hours of support. Trips have included going to local restaurants, the cinema, Brighton and Hever Castle.
Youth Club 18+ and Social Club 25+, run on alternate Tuesdays with a varied programme. We provided 50 (2023: 46) sessions amounting to 125 (2023: 128) hours of support over the year.
All ages:
Family Days are opportunities for members and their families to meet up together and enjoy days out, enjoying an inclusive environment. During the year we provideda range of activities including fun days, trips to Marwell Zoo and Fishers Farm and family picnics. We have also offered a range of family support sessions for our parent carers including coffee mornings, socials and information sharing events and sibling support groups.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Kangaroos Mid Sussex is a charitable company limited by guarantee established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. The Articles were amended by a special resolution on 9th January 2018.
Recruitment and appointment of new Trustees
There was 1 resignation, 1 retiring trustee and 1 new appointment in the year as well as the Chair, Bob White handing over his position to Tom Acott in January 2024. Bob continues to be a Trustee.
New Trustees are provided with an induction meeting from the CEO and the chair, a written pack of induction materials including copies of the organisation's key policy documents. They are also encouraged to attend relevant training to support their role as a Trustee.
Page 5
Kangaroos Mid Sussex
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31st March 2024
Organisational structure
The organisation is governed by a Trustee body who delegate the day to day running of the charity to the CEO and senior managers. The Trustees have a broad knowledge of disability issues including education and childcare through organisations and activities and have experience of working in both the statutory and voluntary sectors.
During the year Zoe Pizzle CEO stepped down and was replaced by Emma Hunt. This role continues to be a 3 day a week post. Other senior posts of Head of Operations and Fundraising and Contracts Manager remain the same.
Our clubs and activities are delivered by a bank of 55 (2023: 65) experienced and fully trained sessional support workers.
Kangaroos also rely on a team of volunteers who assist across our clubs supporting our members and with fundraising events. Volunteer numbers continue to rise. We had 24 volunteers (2023:19) in the year contributing 760 hours of volunteering.
Risk management
The Trustees consider and approve the organisation's risk strategy regularly. The risk strategy identifies the major risks to which the charity is exposed and the systems that have been established to mitigate those risks. The risk strategy was most recently reviewed by the Trustees in July 2023.
Safeguarding remains a key priority for the staff and Trustees. We continue to invest significant time and training into implementing our safeguarding policy. To support this, investment has been made in a Human Resource Information System (HRIS) which went live in April 2024. This will provide a mechanism to ensure all training records are accurate and up to date and provide an efficient and compliant central staff database.
Diversification of income continues to be another priority. Income is made up of Statutory Contracts, Trusts and Foundations, Corporate and Community relationships and sponsorship. Relationships are managed by a fundraising CRM. Sustainable, income growth remains the focus and to this end we were delighted to secure a 5 year contract to deliver elements of our No Limits adult provision and family support programme from the National Lottery Community Fund in March 2024.
FINANCIAL REVIEW
Financial position
The fundraising team had an extremely successful year despite financial challenges across many sectors. In 2023/24 our total income totalled £565,515 (2023: £615,588). This is a 8% decrease on this previous year, due primarily to a significant reduction in contract funding from West Sussex. The income reduction is reflected in a reduction in activity expenditure reporting a total Expenditure for the year of £565,679. This has produced a net loss of £164.
Reserves policy
Kangaroos receive funds from a diverse range of sources including the local authority, Trusts & Foundations, individuals, community groups and local companies as well as from the running of events.
The Trustees believe it is important they hold as financial reserves the funds necessary to ensure the orderly and proper functioning of Kangaroos and, if necessary, it's closing.
Page 6
Kangaroos Mid Sussex
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31st March 2024
The Trustees wish to hold reserves between a minimum level that will fund:
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Up to three months running costs of Kangaroos
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Any redundancy payments due to its employees
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Support to employees to find alternative employment
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Terminating existing service contracts such as office rent and equipment
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Contingency sum for outstanding liabilities
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Accountancy, audit and other professional fees.
And a maximum level that in addition to the above will fund:
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A percentage of higher risk income included in the forthcoming year's budget
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A development pot to finance opportunities that may arise in the forthcoming year, but which were not budgeted for.
Our reserves policy is reviewed annually. The required reserves range for financial year 2023/24 was calculated to be between £164,842 and £279,311. Our closing position of £198,00 is within this range.
FUTURE PLANS
With a new CEO and Chair in place for 2024, the Trustees are focussed on infrastructure improvements and building a sustainable efficient and transparent operating model. Plans to develop service provision and extend membership run alongside this and granularity is being scoped to deliver the 'Growth and Ambition' strategy outlined in the previous accounts.
As previously discussed, the current three-year strategy (2021-2024) is no longer aligned with our trajectory, although the 3 main objectives continue to be relevant. These have been explored and reaffirmed under the following aims:
1) Invest in our infrastructure to enhance the experience for members, families and staff, establishing a sustainable efficient delivery model for future membership expansion, with a transparent culture at its core.
2) Build on our specialist knowledge and our capacity to enable our services are accessible to all children, young people and adults with learning disabilities and complex needs and help more members and families across Mid Sussex access high quality provisions.
3) Understand the opportunity potential in adapting a central hub to secure delivery of our high quality specialist services in an efficient, cost effective and needs lead way for the Kangaroos community.
Our firm commitment is to offer the complete Kangaroo provision and activities to meet the demand from learning disabled people and their families in Mid Sussex.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
.
The trustees' annual report was approved on 14th August 2024 and signed on behalf of the board of trustees by:
Page 7
Kangaroos Mid Sussex
Independent Examiner's Report to the Trustees of Kangaroos Mid Sussex
Year ended 31st March 2024
I report to the trustees on my examination of the financial statements of Kangaroos Mid Sussex ('the charity') for the year ended 31st March 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), 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:
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accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements 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
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the financial statements 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.
Kim Lo FCA 15th August 2024 Independent Examiner PRB Chartered Accountants LLP
Kingfisher House Hurstwood Grange Hurstwood Lane Haywards Heath RH17 7QX
Page 8
Kangaroos Mid Sussex
Statement of Financial Activities (including income and expenditure account)
Year ended 31st March 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 225,630 | 144,465 | 370,095 | 363,334 |
| Charitable activities | 6 | 113,419 | 75,786 | 189,205 | 250,148 |
| Investment income | 7 | 6,215 | – | 6,215 | 2,106 |
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||
| Total income | 345,264 | 220,251 | 565,515 | 615,588 | |
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||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 8 | 83,663 | – | 83,663 | 122,191 |
| Expenditure on charitable activities | 9,10 | 1,330 | 480,686 | 482,016 | 504,752 |
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| Total expenditure | 84,993 | 480,686 | 565,679 | 626,943 | |
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||
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| Net expenditure and net movement in funds | 260,271 | (260,435) | (164) | (11,355) | |
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| Reconciliation of funds | |||||
| Total funds brought forward | 198,842 | – | 198,842 | 210,197 | |
| Transfers between funds | (260,435) | 260,435 | – | – | |
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| Total funds carried forward | 198,678 | – | 198,678 | 198,842 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 11 to 16 form part of these financial statements.
Page 9
Kangaroos Mid Sussex
Statement of Financial Position
31st March 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Debtors | 12 | 4,208 | – |
| Cash at bank and in hand | 251,255 | 209,521 | |
| ───────── | ───────── | ||
| 255,463 | 209,521 | ||
| Creditors: amounts falling due within one year | 13 | 56,785 | 10,679 |
| ───────── | ───────── | ||
| Net current assets | 198,678 | 198,842 | |
| ───────── | ───────── | ||
| Total assets less current liabilities | 198,678 | 198,842 | |
| ───────── | ───────── | ||
| Net assets | 198,678 | 198,842 | |
| ═════════ | ═════════ | ||
| Funds of the charity | |||
| Unrestricted funds | 198,678 | 198,842 | |
| ───────── | ───────── | ||
| Total charity funds | 15 | 198,678 ═════════ |
198,842 ═════════ |
For the year ending 31st March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 14th August 2024, and are signed on behalf of the board by:
The notes on pages 11 to 16 form part of these financial statements.
Page 10
Kangaroos Mid Sussex
Statement of Cash Flows
Year ended 31st March 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Cash generated from operations | 15 | 35,519 | (12,240) |
| Interest received | 6,215 | 2,106 | |
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| Net cash from/(used in) operating activities | 41,734 | (10,134) | |
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||
| Net increase/(decrease) in cash and cash equivalents | 41,734 | (10,134) | |
| Cash and cash equivalents at beginning of year | 209,521 | 219,655 | |
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| Cash and cash equivalents at end of year | 251,255 | 209,521 | |
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The notes on pages 11 to 16 form part of these financial statements.
Page 11
Kangaroos Mid Sussex
Notes to the Financial Statements
Year ended 31st March 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Unit 7 And 8, More House Farm Business Centre, Ditchling Road, Wivelsfield,, RH17 7RE, England.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Page 12
Kangaroos Mid Sussex
Notes to the Financial Statements (continued)
Year ended 31st March 2024
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Page 13
Kangaroos Mid Sussex
Notes to the Financial Statements (continued)
Year ended 31st March 2024
3. Accounting policies (continued)
Financial instruments (continued)
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
4. Limited by guarantee The charity is a company limited by guarantee The company does not have a share capital.
5. Donations and legacies
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Donations | 149,931 | 125,903 |
| Grants | 220,164 | 237,431 |
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|
| 370,095 | 363,334 | |
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|
| Grants received include: | ||
| 2024 | 2023 | |
| £ | £ | |
| St James Place Foundation | 10,000 | 10,000 |
| Sussex Community Foundation | - | 10,000 |
| BBC Children in Need | 34,614 | 38,481 |
| National Lottery Fund | 61,275 | 90,035 |
| B & L Leach | 22,000 | 20,000 |
| The Edward Gostling Foundation | 20,000 | 10,000 |
| The Ernest Kleinwort | 12,500 | - |
| Garfield Weston Foundation | 15,000 | - |
| Grants < £10,000 | 44,775 | 58,915 |
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|
| 220,164 | 237,431 | |
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Page 14
Kangaroos Mid Sussex
Notes to the Financial Statements (continued)
Year ended 31st March 2024
6. Charitable activities
| Unrestricted | |||
|---|---|---|---|
| Funds | 2024 | 2023 | |
| £ | £ | £ | |
| Activities | 113,419 | 113,419 | 154,458 |
| Council contracts | – | 75,786 | 95,690 |
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|
| 113,419 | 189,205 | 250,148 | |
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7. Investment income
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Bank interest receivable | 6,215 | 6,215 | 2,106 | 2,106 |
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|
| Costs of raising donations and legacies | ||||
| Unrestricted | ||||
| Funds | 2024 | 2023 | ||
| £ | £ | £ | ||
| Activities | 113,419 | 15,225 | 1,946 | |
| Staff costs | – | 60,008 | 91,978 | |
| Support costs | 8,430 | 28,267 | ||
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| 113,419 | 83,663 | 122,191 | ||
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8. Costs of raising donations and legacies
9. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Charitable Activities direct costs | 1,330 | 480,686 | 482,016 |
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|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Charitable Activities direct costs | 1,575 | 503,177 | 504,752 |
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Page 15
Kangaroos Mid Sussex
Notes to the Financial Statements (continued)
Year ended 31st March 2024
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 350,838 | 374,773 |
| Social security | 20,053 | 20,053 |
| Pension | 9,988 | 9,976 |
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|
| 380,879 | 404,802 | |
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The average head count of employees during the year was 59 (2023: 59).
The amount paid to key management personnel totalled £119,965 (2023: £104,625)
11. Trustee remuneration and expenses
There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.
There were no trustees' expenses paid for the year ended 31st March 2024 nor for the year ended 31st March 2023.
12. Debtors
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Prepayments and accrued income | 4,208 | – |
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|
| Creditors: amounts falling due within one year | ||
| 2024 | 2023 | |
| £ | £ | |
| Trade creditors | – | 147 |
| Accruals and deferred income | 49,877 | 2,175 |
| Social security and other taxes | 5,624 | 5,656 |
| Other creditors | 1,284 | 2,701 |
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|
| 56,785 | 10,679 | |
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13. Creditors: amounts falling due within one year
Page 16
Kangaroos Mid Sussex
Notes to the Financial Statements (continued)
Year ended 31st March 2024
14. Analysis of charitable funds
| Incoming | Resources | Movement in | ||
|---|---|---|---|---|
| resources | expended | funds | ||
| £ | £ | £ | ||
| General Fund | 345,264 | 84,993 | 260,271 | |
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||
| Restricted Fund | ||||
| Incoming | Resources | Movement in | ||
| resources | expended | funds | ||
| £ | £ | £ | ||
| PALS | 26,000 | 66,535 | (40,535) | |
| Family Support | 29,242 | 50,924 | (21,682) | |
| Teenscene | 5,000 | 33,321 | (28,321) | |
| No Limits | 45,375 | 70,851 | (25,476) | |
| Breakaway | 14,000 | 68,501 | (54,501) | |
| STARS | 32,415 | 60,636 | (28,221) | |
| Transition Group | - | 28,999 | (28,999) | |
| Champions | - | 29,608 | (29,608) | |
| Youth and Social | - | 42,603 | (42,603) | |
| Allsorts | - | 28,708 | (28,708) | |
| Other | 68,219 | - | 68,219 | |
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||
| 220,251 | 480,686 | (260,435) | ||
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| 15. | Cash generated from operations | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Net expenditure | (164) | (11,355) |
||
| Adjustments for: | ||||
| Other interest receivable and similar income | (6,215) | (2,106) |
||
| Changes in: | ||||
| Trade and other debtors | (4,208) | – |
||
| Trade and other creditors | 46,106 | 1,221 | ||
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|||
| 35,519 | (12,240) | |||
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| 16. | Analysis of changes in net debt | |||
| At | ||||
| At 1 Apr 2023 | Cash flows | 31 Mar 2024 | ||
| £ | £ | £ | ||
| Cash at bank and in hand | 209,521 | 41,734 | 251,255 | |
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