Registered number: 08389165
Charity number: 1151610
KIDS IN MIND
(A Company Limited by Guarantee)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

KIDS IN MIND
(A Company Limited by Guarantee)
CONTENTS
Page
Trustees. Report
Trustees, Responsibilitles Statement
Independent Auditors, Report on the Flnancial Statements
Statement of Flnancial Activities
9-12
13
Balance Sheet
14-15
Statement of Cash Flows
16
Notes to the Financial Statements
17-28

KIDS IN MIND
IA Company Limited by Guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2025
The Trustees present their annual report together with the financial statements of the Kids in Mind for the year 1
March 2024 to 28 February 2025. The Annual Report serves the purposes of both a Trustees, report, under
charity law, and a direclors, report under company law. The Trustees confirm that the Annual Report and
financial statements of the Charitable Company comply with the current statutory requirements, the requirements
of the Charitable Company's governing document and the provisions of the Statement of Recommended
Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019)
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report
required of medium and large companie5 under the Companies Act 2006 (strategic Report and Directors,
Report) Regulalions 2013 has been omitted.
Objectives and activitles
a. Overview
Kids in Mind have had another successful year.
Kids in Mind provided wellbeing services in domestic abuse refuges around the UK, to 988 Ghildren and 421
mothers. The feedback from refuge staff, mothers, and our own team of professional wellbeing practitioners has
been extremely positive with numerous reports of children being much calmer and better behaved
Safeguarding Disclosures
Kids in Mind has experienced a notable number of disclosures from children throughout the year. These
disclosures have provided refuge staff and social workers with important information, enabling them to
strengthen safeguarding measures for the children under their care. This unexpected openness from the
children has contributed significantly to their wellbeing. The increased level of communication has been
instrumental in supporting the well-being and security of the children, further demonstrating the impact of Kids in
Mind's programmes and collaboralive approach.
Rotary Partnership
As an official Rotary partner, Kim provided over 3000 festive toy boxes containing at least 8 brand new toys per
box to children who escaped serious domestic violence and found sanctuary in a women's refuge. In addition,
Kim provided a further 27,487 loose toys to other disadvantaged children.
Rolary's involvement has also helped raise awareness of the needs of children affected by domestic abuse and
supported the development of new iniliatives tailored to support their mental health and wellbeing. Through
ongoing cooperation, Kids in Mind and Rotary continue to work together to maximise the positive outcomes for
children and families recovering from the effects of domestic violence.
Toy Trust
There is substantial evidence to indicate that the provision of toys can have a significant and positive impact on
the mental health and emotional wellbeing of disadvantaged children. Within the context of Kids in Mind's
wellbeing programmes, and specifically play therapy, Comfort bears are utilised by our wellbeing practitioners as
an essential tcol to foster trust, provide a sense of security, and offer comfort and distraction from the daily
challenges faced by Ihe children in refuge.
The Trustees wish to formally express their sincere gratitude to The Toy Trust for their generous ongoing
support of this initiative. This thoughtful contribution has materially enhanced our ability to deliver therapeutic
support and has played a vital rose in promoling a sense of safety and emotional stability for every child
benefitting from our services.
Page 1

KIDS IN MIND
(A Company Limited by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Objectives and activities (continued)
Toy Partnerships
We are also grateful for the remarkable generosity demonstrated by many of the industry toy companies, in
particular Hasbro and Aurora, and Ihe kind-heaited contributors from the Olympia Toy Fair and Cash for Kids.
These contributions made an extraordinary difference in the lives of children who during the festive season were
unlikely to receive any other presents. We also received other significant contributions which were greatly
appreciated.
It is important to express our gratitude for the incredible support Hasbro has extended to us throughout the year.
Their generosity has been instrumental in the success of our toy box and loose toy initiative, with donations of
thousands of toys bringing joy to countless children. Beyond their toy donations. Hasbro has also gone above
and beyond by connecting us with other like-minded companies and individuals, fostering a ne￿ork of support
that is truly invaluable. Moreover, we were incredibly fortunate to be invited to participate as a partner charity in
the Hasbro Global Day of Joy held each December. This opportunity has allowed us to further our mission and
reach even more children in need. Further, the Hasbro team in Newport also demonstrated their commitment by
volunteering their time and effort to assemble and pack an astounding 2000 toy boxes. Their dedication and hard
work has made a significant impact to the children we support. We are deeply grateful for Hasbro's unwavering
support and partnership. Their contributions have made a tangible difference in the lives of many, and we look
forward to continuing this wonderful collaboration in the future.
11 is also important to mention the contribution of Yodel who kindly distributed our toy boxes to refuges around
the country for no charge.
b. Pollcles and objectives
Vision.. Be the UK'S leading Charity bringing well-being and mental health support into the lives of disadvantaged
children who have escaped serious domestic violence and found sanctuary in a Women's refuge.
Mission: Through mental health and wellbeing programmes. Kids in Mind helps children to cope with the
emotional and physical scars of domestic violence and to restore their wellbeing and self-esteem. It also pailnefs
with other agencies and individual professionals to provide a holistic approach to mental health and wellbeing for
domestic abuse victims. Kids in Mind believes that every child deserves a chance lo heal and thrive.
Alm.. Year on year, through our services. provide mental health and wellbeing support to more disadvantaged
children and young people who have escaped domestic violence and found sanctuary in a refuge or safe house.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charily Commission relating to public benefit, including the guidance 'Public benefit= running a
charity (PB21'.
Page 2

KIDS IN MIND
(A Company Limited by Guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 28 FEBRUARY 2025
Objectives and activities (continuedl
c. Strategies for achleving objectives
By the end of the financial year 2025126, Ihe charity will be supporting 250 individual refuge children through
multiple well-being and mental health sessions. which aims to support, inform, inspire and provide coping
strategies bespoke to the individual child.
y the end of the financial year 2025126, provide online well-being training for volunteer helpers to conduct
communal child-safe well-being activilies for refuge chiklren that reinforce coping mechanisms and strategies.
By the end of 2025126, support 1000 refuge children with well-being andlor mental health sessionslworkshops.
By the end of financial year 2025126. provide every child in a Kids in Mind supported refuge with specific
individual toys aimed al supporting the wellbeing play therapeutic sessions.
In partnership with Rotary, provKJe the opportunity for every child In refuge to receive a toy box during the festive
season and provide administrative and financial support for the Rotary Children's Fun Day.
d. Activities undertaken to achieve objectives
Building a network of professionals and volunteers who are trained and supported in providing well-being and
mental health support to children in refuge.
Working closely with other mental health and wellbeing children's charities.
Source free or heavily discounted toys 8nd games to provide fun activities within refuge.
Work closely and gain partnerships with corporate companies and organisations such as Rotary in order for
them lo provide volunteering time to support the children, refuge and well-being sessions.
Kids in Mind will be providing wellbeing and mental heallh support. art therapy. music therapy and play therapy
sessions into refuges.
Domestic abuse Is a widespread issue that can have devastating and long-lasting effects on ils victims. 11 can
have a particularly severe impact on children who witness andlor experience abuse in the home Women's
refuges provide a safe haven for women and children escaping domestic abuse, but these children need
additional support to help them overcome the trauma they have experienced.
The NSPCC state that one in five children in the UK has been exposed to domestic abuse, and this exposure
can result in long-teim emotional, psychological and behavioural problems. According lo Birmingham Crisis
Centre, over 500/0 of children that have found sanctuary in a Women's Refuge have personally suffered abuse
{mainly sexual) - 700/¢J at the hands of their father. Children that have suffered sexual abuse and have gone
through the refuge system have the highest rate of suicide, excluded from school and runaways of any group.
Between 2010 and 2012, due to council funding difficulties. the first casualties were Ihe funded children workers
in refuge., unfortunately, in 2020, the impact of Covid again impacted on funding streams, which resulted in a
further reduction in the number of children workers in refuge. As of 2023, the number of refuges providing mental
health or well-being support for the children has dramatically fallen to around 300/0 of refuges,. this is an area that
needs urgent attention.
Page 3

KIDS IN MIND
(A Company Limited by Guaranteel
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Objectives and activities (continued)
e. Refuge Children
Children who have experienced domestic abuse often suffer from a range of mental health issues, including
anxiety, depression, post-traumatic stress disorder (PTSD), and behavioural problems. These children also
struggle wilh trust issues, have difficulty forming attachments and with school and social relationships, and
struggle with self-esteem and self-worth. Domestic abuse can also affect children's physical health, including
causing sleep disturbances, eating problems, and increased susceptibility to illness.
Living in a women's refuge can be a significant change for children who have fled abusive households, and the
transition causes additional stress and anxiety. Children in these situations may feel isolated from their peers,
have difficulty adjusting to new routines and rules, and may feel unsafe or unsure of their new environment. They
may also feel guilt or responsibility for the abuse that they have witnessed or experienced.
Type 3 complex trauma which affects most of the children in domestic abuse refuges, refers to prolonged and
repeated exposure to traumatic events. For children who have suffered domestic abuse, this form of trauma is
particularly relevant. The cumulative impact of type 3 complex trauma leads to profound disruptions in a child's
development. Kids in Mind focuses on targeted therapeuts'c crisis recovery which is the first stage lo trauma
recovery and is vital for their future well-being.
Refuges offer practical support such as temporary accommodation, safety planning, and access lo legal and
financial advice. However, children in women's refuges also need emotional support to help them overcome the
Irauma they have experienced.
f. The Importance of Mental Health Support
Mental health and wellbeing support is essenlial for children who have experienced domestic abuse. A recent
report by Women's Aid found that children living in women's refuges are more likely to experience mental health
issues such as depression and anxiety than their peers. The report also found that children who have
experienced domestic abuse are at increased risk of developing mental health problems in later life, such as
post-traumatic stress disorder (PTSD).
Mental health and wellbeing support can help children to process their experiences and emotions, build
resilience, and develop coping strategies. This support can take many forms, including one-to-one counselling,
group therapy, and non verbal sessions such as music, drama, play, art etc. The Women's Aid report
recommends that all children living in women's refuges should have access to mental health and wellbeing
support.
g. The Benefits of Well-being Sessions
Well~being classes, such as yoga and mindfulness, are also beneficial for children who have experienced
domestic abuse. These classes can help children to regulate their emotions, ￿duce stress and anxiety, and
improve their overall well-being. A recent reFM)rt by the Centre for Mental Health found that yoga can be
particularly effective for children who have experienced trauma, as it can help them to feel more grounded and
present in their bodies.
The Women's Aid report recommends that women's refuges should provide a range of well-being classes for
children, including yoga, mindfulness. and other forms of exercise. These classes can be delivered by trained
professionals or volunteers and Gan be tailored to the needs of individual children..
Page 4

KIDS IN MIND
(A Company Limited by Guarantee}
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Objectives and activities (continued)
h. Main activitffies undertaken to further the Company's purposes for the public benefit
The Trustees follow the Charity commission guidance on public benefit and use holistic approach to encapsulate
the types of activities provided.
The Trustees have paid due regard to guidance issued by charity commission in deciding what activities the
Company undertake.
i. Partnerships
The Trustess intend to partner organisations that will support our wellbeing and mental health services.
Achlevements and performance
a. Main achievements of the Company
Professional wellbeing practitioners h3ve incorporated practical coping strategies in their sessions, which have
helped to equip children with tools to manage stress, process emotions and build resilience.
In addition to the work of professional wellbeing practitioners, the provision of volunteering Support has enabled
Ihe delivery of a variety of sessions within the refuge environment. These sessions are specifically designed for
children with type 3 complex trauma and include activities such as yoga, art, music, and play. By offering a
diverse range of creative and therapeutic oppoilunities, these sessions aim to foster emotional expression,
promote relaxation, and support the overall well-being of the children.
All sessions incorporate practical coping strategies, equipping children with tools fo manage stress, process
emotions and build resilience.
Financlal review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate
resources to continue in operational existence for the foreseeable future. For thi5 reason, they continue to adopt
the going concern basis in preparing the financial slalements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
By the end of financial year 2027128. to hold a reserve lo meet the more robust Charity Commission's
recommended policy of 6 months staff costs, funds to meet a year's children'5 services and the loss of a major
fund-raising event. Adopting this policy will ensure we meel the Charity Commissions latest policy advice to 'hold
not too much or too little reserves.
Page 5

KIDS IN MIND
{A Company Limited by Guaranteel
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
c. Principal funding
The principle funding sources were income generated through fundraising and significant in kind support.
Medium term funding by the Philip Gower Foundation has been secured to support staff costs which in turn
enables the delivery of wellbeing and mental health services.
Structure, governance and management
Constltution
Kids in Mind is registered as a charitable company limited by guarantee.
b. Methods of appolntment or election of Trustees
The management of the Company is the responsibility of the Trustees.
G. Flnancial risk management
The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the
operations and finances of the Company. and are satisfied that systems and procedures are in place to mitigate
exposure to the major risks.
Reference and administrative details of the Company, its trustees and advisers
Trustees
Simon Mann, Chairman
Christina Beaver
Andrea Margolin
Air Commodore Gordon Moulds CBE DL (RAF Rtd)
Chris Osborne
Kevin Mack
Anthony Metzer KC (appointed 3 February 2025)
Chris Lavender (resigned 7 February 20251
Company registered
number
08389165
Charity registered
number
1151610
Registered office
Unit 13 Breasy Place
Burroughs Gardens
Hendon
London
NW4 4AT
Chief Executive Officer Julian Margolin MBE
Page 6

KIDS IN MIND
(A Company Lbmited by Guarantee)
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 28 FEBRUARY 2025
Independent audllors
Milton Avis LLP
Chartered Accountant
120 Baker Street
London
W1U 6TU
Disclosure of information to auditors
Each of the persons who are Truslees at the lime when this Trustees. Report is approved has confirmed that..
so far as that Truslee is awar8, there is no relevant audit infomiation of which the charity's auditors are
unaware, and
that Trust88 has taken all the steps that ought to have been taken as a Trustee in order to be aware of
any relevant audit information and to establish that Ihe charitys auditors are aware of that informalion.
Audltors
The auditors, Milton Avis LLP, have indicated their willingness to continue in office. The designated Trustees wlll
propose a motion reappointing the auditors at a meeting of the Truslees.
Approved by order of the members of the board of Trustees on 22 October 2025 and signed on their behalf by..
Simon Mann
Chairman
Page 7

KIDS IN MIND
(A Company Limited by Guarantee
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 28 FEBRUARY 2025
The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for
preparing the Trustees, Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the
Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of
the state of affairs of the Company and of its incoming resources and application of resources, including its
income and expenditure, for that period. In preparing these financial statements, the Trustees are required lo..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP {FRS 102),.
make judgments and accounting estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements:
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Company's transactions and disclose with reasonable accuracy at any time the financial position of the
Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Page 8

KIDS IN MIND
IA Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF KIDS IN MIND
Opinion
We have audited the financial statements of Kids in Mind (the 'Charit2ble Company,) for the year ended 28
February 2025 which comprise Ihe Statement of Financial Activities, the Balan￿ Sheet, the Statement of Cash
Flows and the related notes, including a summary of significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland, {Uniled Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements..
give a true and fair view of the state of the Charitable Companls affairs as at 28 February 2025 and of its
incoming resources and application of resources. including its income and expenditure for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounling
Practice., and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UKII and applicable
law. Our responsibilities under those standards are furiher described in the Auditors, responsibilities for the audit
of the financial statements section of our report. We are independent of the Charitable Company in accordance
with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirement5. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of
accounting in Ihe preparation of the financial statements is appropriale.
Based on the work we have performed, we have not identified any material uncertainlies relating to events or
conditions thal, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least I￿e1ve months froin when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the
relevant sections of this report.
Page 9

KIDS IN MIND
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF KIDS IN MIND {CONTINUED)
other information
The other information comprises the information included in the Annual Report other than the financial
statemenls and our Auditors, Report thereon. The Trustees are responsible for the other information contained
within the Annual Report. Our opinion on the financial statements does not cover the other information and,
except lo the extent otheNise explicitly stated in our report, we do not express any form of assurance conclusion
Ihereon. Our responsibility is to read the other information and, in doing so, consider whether the other
information is materially inconsistent wilh the financial statements or our knowledge obtained in the course of the
audit, or othewise appears to be materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a material misstatement in the
financial statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that facL
We have nothing to report in this regard.
Matters on which we are requlred to report by exceptlon
We have nothing to report in respect of the following matters where Ihe Charities (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our opinion:
the information given in the Trustees, Report is inconsistent in any material respect with the financial
statements., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records and returns., or
we have not received all Ihe information and explanations we require for our audit.
Responsibilitles of trustees
As explained more fully in the Trustees, Responsibilities Statement, the Trustees (who are also the directors of
the charitable company for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is necessary to enable the preparats'on of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ablllty
to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Page 10

KIDS IN MIND
(A Company Limited by Guarantee
INDEPENDENT AUDITORS. REPORT TO THE TRUSTEES OF KIDS IN MIND {CONTINUED)
Audilors, responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Acl 2011 and report in accordance with
the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue an Auditors, Report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS {UK) will always detect a material misstatement when it exists. Misstatemenls can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be
expected to influence Ihe economic decisions of users taken on the basis of these financial slatements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect malerial misstatements in respect of irregularities,
including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is
detailed below.,
We gained an understanding of the legal and regulatory framework applicable to the charitable company and
industry in which the Charitable Company operates focusing on those laws and regulations that have a direct
effect on the determination of material amounts and disclosures in the financial statements. The Saws we
considered in this context were the Charities Act 2011 together with Charities Statement of Recommended
Practice (FRS102} 2019.
We considered compliance with this framework and performed audit procedures on these areas as considered
necessary. In addition we considered provisions of other laws and regulations that may or may not have a direct
effect on the financial statemenls but compliance with which might be fundamental to the Charitable Company's
ability to operate or to avoid a material penalty. We also considered opportunities and incentives that may exist
within the charitable company and the group for fraud. The laws and regulations considered in this context we
the Companies Act 2006, General Data Protection Regulation (GDPR), Anti-fraud, bribery and corruption
legislation.
Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations
to enqLFiry of the Tru51ees and other management and inspection of regulatory and legal correspondence. if any.
Our procedures involved enquiries with management, review of the reporting to the directors wilh respect to
compliance with laws and regulation, review of board meeting minutes and review of legal correspondence.
We identified the greatest risk of material impact on the financial slatements from irregularities, including fraud,
to be within the recognition of donation income and override of controls by management including significant
estimates and judgements. Our audit procedures to respond to these risks included, but were not limited to..
agreement of the financial statement disclosures lo underlying supporting documentation;
enquiries of management-
testing ofjournal postings made during the year to identify the potential management override of controls.
review of minutes of board meetings throughout the period. and
Obtaining an understanding of the control environment in monitoring compliance with laws and regulations.
Our audit procedures were designed to respond to risks of material misstatement in the financial statements,
recognising that the risk of not detecting a material misstatemenl due to fraud is higher than the risk of not
detecting one resulting from error. as fraud may involve deliberate Concealment by, for example for9ery,
misrepresentations or through collusion. There are inherent 5imit2tions in the audit procedures performed and the
further removed non compliance with laws and regulations is from the events and transactions reflected in the
financial statemenls, the less likely we are to become aware of it_
Page11

KIDS IN MIND
(A Company Limited by Guarantee
INDEPENDENT AUDITORS, REPORT TO THE TRUSTEES OF KIDS IN MIND (CONTINUED)
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities. including
those leading to a material mi5Stalement in the financial statements or non-compliance with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion. omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at: wwi.frc.or
.uklauditorsres
nsibilities. This description forms part of our
Auditors, Report.
Use of our rèport
This report is made solely to the Charitable CoMpan￿S truslees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state
to the Charitable Company's trustees those matters we are required to stale to them in an Auditors, Report and
for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone
other than the Charitable Company's and its trustees, as a body, for our audit work, for this report, or for the
opinions we have formed.
Stephen Sampson {Senlor Statutory Audltor)
for and on behalf ol
Milton Avis LLP
Chartered Accountant
120 Baker Street
London
W1U6TU
22 October 2025
Milton Avis LLP are eligible to acl as auditors in terms of section 1212 of the Companies Act 2006.
Page 12

KIDS IN MIND
{A Company Limited by Guarantee
STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Restricted Unrestricted
funds
funds
2025
2025
Total
funds
2025
Tofal
funds
2024
Note
ncome from:
Donations and legacies
Other trading activities
Investments
182,630
1,321,981
132,564
755
1,504,611
132,564
755
398,079
Total Income
182,630
1,455,300
1,637,930
398,079
Expenditure on:
Raising funds
Charitable activities
79,540
839,041
79,540
905,063
162
22, 773
66,022
Total expenditure
66,022
918,581
984,603
22,935
Net movement in funds
116,608
536,719
653,327
375, 144
Reconciliatlon of funds:
Total funds brought forward
Net movement in funds
438,314
536,719
438,314
653,327
63,170
375, 144
116,608
Total funds carrled forward
116,608
975,033
1,091,641
438,314
The Statement of Financial Activitie5 includes all gains and losses recognised in the year.
The notes on pages 17 to 28 form part of these financial statements.
Page 13

KIDS IN MIND
(A Company Limited by Guarantee)
REGISTERED NUWfjBER: 08389165
BALANCE SHEET
AS AT 28 FEBRUARY 2025
28 February
2025
29 February
2024
Note
Fixed assets
Tangible assets
Investments
12
13
584
100
684
Current assets
Stocks
Debtors
Cash at bank and in hand
14
782,705
23,541
306,888
309,946
15
128,368
1,113,134
438,314
Current liabllitles
Credltors: amounts falling due within one
year
16
122,177)
Net current assels
1.090,957
438,314
Total net assets
1,091,641
438,314
Charity funds
Restricted funds
Unrestricted funds
17
116,608
975,033
17
438,314
Total funds
1,091,641
438,314
Page 14

KIDS IN MIND
(A Company Limited by Guarantee)
REGISTERED NUMBER: 08389165
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025
The enlity was entitled to exemption from audil under section 477 of the Companies Act 2006.
The members have nol rèquired the entity to obtain an audit for the year in question in accordance with seclion
476 of th8 Companies AGI 2006.
However, an audit is required in accordance with section 144 of th8 Charities Act 2011.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial slatements.
The financial statements have been prepared in accordance with the provisions applicable to enlilies subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Truslees on 22 October 2025 and
Signed on their behalf by..
Slmon Mann
Chairman
Christina Beaver
Trust88
The notes on pages 17 to 28 form part of these financial statements.
Page 15

KIDS IN MIND
(A Company Limited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 28 FEBRUARY 2025
2025
2024
Note
Cash flows from operating activities
Net cash used in operating activities
19
191,768
74,918
Cash flows from investlng actlvities
Purchase of tangible fixed assets
Purchase of investments
1730)
112,5181
Net cash {used inllprovided by investing activities
(13,248)
Change In cash and cash equivalents In the year
Cash and cash equivalents at the beginning of the year
178,520
74,918
53,450
128,368
Cash and cash equlvalents at the end of the year
20
306,888
128,368
The notes on pages 17 10 28 ft)rm part of these financial statements
Page 16

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
General infom)ation
The Charitable Company is incorporated in the UK with its registered office at Unit 13 Breasy Place
Burroughs Gardens, Hendon, London NW4 4AT. The Charitable Company is limited by guarantee, not
having share capital. The Chartiable Company is a charity providing support to children suffering from
domestic abuse.
Accounting policles
2.1 Basis of preparation of financlal statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 102)
Accounting and Reporting by Ch2rities.' Statement of Recommended Practice applicable to charilies
preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Kids in Mind meets the definition of a public benefit entity under FRS 102. Assels and liabilities are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accou nting policy.
2.2 Income
All income is recognised once the Charitable Company has entitlement to the income, it is probable
that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income reGeived for specific purposes but not expended during the period is shown in Ihe relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where enlitlemenl occurs
before income is received, the income is accrued.
Gifts in kind donated for distribution are included at valuation and recognised as income when they
are recieved. Gifts donated for resale are included as income when they are sold.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
2.3 Expenditure
Expenditure is recognised once there 15 a legal or constructive Dbligation to transfer economic benefit
lo a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amounl of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct Costs attributable to a single activity are allocated directly
to that activity. Shared cosls which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned belmeen those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation
charges allocated on the porh'on of the asset's use.
Page 17

KIDS IN MIND
IA Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Accounting policies lcontinued)
2.3 Expenditure (continued)
Expenditure on raising funds includes all expenditure incurred by the Charitable Company to raise
funds for its charitable purposes and includes costs of all fundraising activities events and non-
charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Charitable Company's objectives, as well as any associated support costs.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charitable Company,. this is normally upon notifi'cation of the interest paid or payable
by the institution wilh whom the funds are deposited.
2.5 Tangible fixèd assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred lo bring a tangible fixed asset into its intended working condition shou5d be
incSuded in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their eslimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Office equipment
2.6 Invèstments
Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value
cannot be measured reliably in which case it is measured at cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'Gainsl(Losses) on
investments, in the Statement of Financial Activities.
Investments in subsidiaries are valued at cost.
2.7 stocks
stocks are valued at the lower of cost and net realisable value after making due allowance for
obsolete and slow-moving stOGks.
2.8 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 18

KIDS IN MIND
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Accounting pollcies (continued)
2.9 Cash at bank and in hand
Cash at bank and in hand includes cash with a short maturity of three months or less from the date of
acquisition or opening of the deposit or similar account.
2.10 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance Sheet dale as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
2.11 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the genera5 objectives of the Company and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Company for particular purposes. The costs of raising and
administering such funds are charged againsl the specific fund. The aim and use of each resliicted
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donations and legacles
Restricted Unrestricted
funds
funds
2025
2025
Total
funds
2025
Donations
Philip Gower Foundation
Gift Aid
82,630
100,000
1,316,142
1,398,772
100,000
5,839
5,839
182,630
1,321,981
1,504,611
Unrestricted
funds
2024
Total
funds
2024
Donations
Grants
348, 079
50,000
348,079
50,000
398,079
398,079
Page 19

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2025
Total
funds
2025
Total
ftinds
2024
Fundraising from FoLJndations
16,526
16,526
Income from non charltable trading actlvities
Unrestricted
funds
2025
Total
funds
2025
Tolal
funds
2024
Minor Event Income
Sales of Merchandise
100,705
15,333
100,705
15,333
116,038
116,038
Investment income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Cash inlerest income
755
755
Page 20

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Expenditure on raising funds
Costs of raising voluntary income
Unrestricted
funds
2025
Total
funds
2025
Costs of Donation Income
79,540
79,540
Unrestricted
funds
2024
Total
funds
2024
Costs of Donation Income
162
182
Analysls of expendlture on charitable activities
Summary by fund type
Restricted Unrestricted
funds
funds
2025
2025
Total
2025
Cost of Events and Support Costs
Cost of Merchandise
62,035
3,987
793,953
45,088
855,988
49,075
66.022
839,041
905,063
Page21

KIDS IN MIND
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Analysis of expenditure on charitable activities (continued)
Summary by fund type (continued)
Unrestricted
funds
2024
Total
2024
Support Costs
Cost of Activities
13, 783
8,990
13, 783
8,990
22, 773
22, 773
Analysi5 of expenditure by activities
Activitles
undertaken
directly
2025
Support
costs
2025
Total
funds
2025
Support Costs
Cost of Merchandise
816,827
49,075
39,161
855,988
49,075
865,902
39,161
905,063
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Support Cost5
Cost of activities
2, 220
8,990
11,563
13,783
8,990
11,210
11,563
22,773
Auditors, remuneration
The audilors, remuneration amounts to an auditor fee of £12,500 (2024 - £4,200>.
Page 22

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
10. Staff costs
2025
2024
Wages and salaries
4,000
4,000
The average number of pefsons employed by the Charitable Company during the year was as follows:
2025
2024
No.
No.
Admin
No employee received remuneration amounting to more than £60,000 in either year.
11. Trustèes, remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL),
During the year ended 28 February 2025, no Trustee expenses have been incurred (2024- £NIL).
12. Tanglble fixed assets
Office
equipment
Cost or valuation
Additions
730
At 28 February 2025
730
Depreciation
Charge for the year
146
At 28 February 2025
146
Page 23

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
12. Tangible fixed assets {continued
Office
equipment
Net book value
At 28 February 2025
584
At 29 February 2024
13. Fixed asset investments
Investments
in
subsldlary
companies
Cost or valuation
Additions
100
Al 28 February 2025
100
Net book value
At 28 February 2025
100
Principal subsldiaries
The following was a subsidiary undertaking of the Company:
Name
Class of
shares
Holding
Included in
consolidation
Kids in Mind Trading Ltd
Ordinary
1000/0 Yes
Page 24

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
14. Stocks
28 February 29 February
2025
2024
Stocks
782,705
309.946
All stocks are held by the charity and comprise of donated toys.
15. Debtors
28 February 29 February
2025
2024
Due wlthin one year
Trade debtors
Other debtors
Gift aid recoverable
1.000
20,938
1.603
23,541
16. Credltors.. Amounts falling due within one year
28 February 29 February
2025
2024
Trade creditors
other creditors
Accruals and deferred Income
1,771
306
20,100
22,177
Page 25

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
17. Statement of funds
Statement of funds - current year
Balance at
28 February
2025
Balance at 1
March 2024
Income Expenditure
Unrestricted funds
438,314
1,455.300
(918,581)
975,033
General Funds
Balance at
28 February
2025
Balance at 1
March 2024
Income Expendlture
Restricted funds
182,630
(66,0221
116,608
Restricted Funds
Total of funds
438,314
1,637,930
<984,603)
1,091,641
statement of funds - prior year
Balance al
1 March
2023
Balance al
29 February
2024
Income Expendifure
Unrestricted funds
General Funds
63,170
398,079
(22,935)
438,314
Page 26

KIDS IN MIND
{A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
18. Analysis of net assets between funds
Analysls of net assets between funds- current year
Restricted Unrestricted
Total
funds
funds
funds
28 February 28 February 28 February
2025
2025
2025
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
584
100
996,526
(22,177>
584
100
1,113,134
122,177
116,608
Total
116,608
975,033
1,091,641
Analysis of net assets between funds - prior year
Unrestncfed
Total
funds
funds
29 February 29 February
2024
2024
Current assets
438,314
438,314
Total
438,314
438,314
Page 27

KIDS IN MIND
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
19.
Reconciliatlon of net movement in funds to net cash flow from operating activities
28 February 29 Febnjary
2025
2024
Net income for the year (as per Statement of Financial Activities)
653,327
375, 144
Adjustments for:
Depreciation charges
Increase in stocks
Decre8sel{increase) in debtors
Increase in creditors
146
(472,759)
(11.123)
22,177
(309, 946)
9, 720
Net cash provlded by operating actlvities
191,768
74,978
20. Analysis of cash and cash equlvalents
28 February 29 February
2025
2024
Cash in hand
306,888
128,368
Total cash and cash equivalents
306,888
128,368
21. Analysls of changes in net debt
Acguisition
and Other non-
At 1 March
disposal of
cash
2024 Cash flows subsidiaries
changes
At28
February
2025
Cash at bank and in hand
128,368
191,768
{12.518)
1730
306,888
Page 28