REGISTERED CHARITY NUMBER: 1152451
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
FOR
KIDS CLUB KAMPALA
J W Hinks LLP
Chartered Accountants
19 Highfield Road
Edgbaston
Birmingham
West Midlands
B15 3BH
KIDS CLUB KAMPALA
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
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Report of the Trustees |
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to |
6 |
Independent Examiner's Report |
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7 |
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Statement of Financial Activities |
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8 |
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Balance Sheet |
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9 |
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Cash Flow Statement |
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10 |
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Notes to the Cash Flow Statement |
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11 |
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Notes to the Financial Statements |
12 |
to |
22 |
KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31December2022. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
The Trusteesof KidsClubKampalahavepleasureinsubmittingtheReportandAccountsfortheperiod1st January- 31st
December 2022.
OBJECTIVES AND ACTIVITIES
Objectives of the charity
KidsClubKampalais a smallUK charityhelpingvulnerablechildrenandfamiliesinKampala'sslumstosurviveand thrive.
Ourvisionis tosee livestransformed,communitiesempoweredandpovertyreducedthroughoutUganda.Children living
intheslumshavecomplexneeds;weprovideforboththeirimmediateneedsandstrengthentheirfutures through
programmes focused on Feeding, Protecting, Educating and Skilling.
KidsClubKampalawasfoundedin2009andisbothaUgandaregisteredNGOandUKregisteredcharity.TheUK charity
worksinpartnershipwiththeteaminUgandawhopassionatelyleadandimplementtheprojectswhicharealifeline to
someofthemostvulnerablechildrenandcommunitiesintheworld.KidsClubKampalahasfromitsfoundation been
community-led and community-driven, responding to the needs of the community in a sustainable way.
Page 1
KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
ACHIEVEMENT AND PERFORMANCE
Review of Project Activites
OurfourprogrammeareasofFeeding,Protecting,EducatingandSkillingworkholisticallytogethertoprovidean overall
supportenvironmentforvulnerablechildrenandfamilies.Wetakeaholisticapproach,ensuringchildrenand families'
basic needs (food,safety) are met so they are able to fully engage with and benefitfrom educationand skills development
- to bring about long-term sustainable changes in their lives, and support them to move from surviving to thriving.
Despitetheuncertaintyandchallengesofthecost-of-livingcrisis,2022wasanotherhugelysuccessfulyearforKids Club
Kampalaintermsofimpact.Weareimmenselyproudthatonceagain,throughthekindsupportofourdonorsand the
hardworkandinnovationofourteam,wehavebeenabletosupportsomanychildrenandfamiliesinthe slum
communities of Kampala to survive and thrive.
Our foodbankscontinuedto run this year in three slum communities,providingfree fortnightlyfoodparcelsto struggling
families.Foodparcelscontainenoughnutritiouslocalproduceto make 100 meals. In 2022 we provided540 families with
vital food, which is 2970 individuals.We provided3093 food parcels in total which providesover 309,300 meals to those in
need. Our team continuedto work closelywith communityleaders to find the most vulnerablefamilies who are in need of
thesefreefoodparcels,sothatparentscanfocusonfindingemploymentandcaringfortheirfamilies.Hot nutritious
meals were served dailyat our communityclassroomsafter our free basic educationsessions for 91 out-of-school children
throughouttheyear.Thishelpstacklemalnutritionandcontributestoimprovedhealthandwellbeingand concentration
levels to help them learn.
Over1000childrenattendedourSaturdayKidsClubactivitieseveryweekacross10slumareasofKampala: Katanga,
Naguru,Namuwongo,Mbuya,Bukoto,Gayaza,Jandira,Mpigi,KasubiandWakiso.33childrenattendedour football
coachingprojectinNamuwongoslumcommunity,andallreceivedfootballkitsandbootsthroughouttheyear.726 girls
attendedourGirlsSupportGroups,and40 sessionswere heldthroughoutthe year.All girlsreceivedcounsellingand free
periodproducts,ofwhichwedistributed2,988packstogirlswhowouldhaveotherwisegonewithout.Werecruited 43
newcommunityvolunteeringsafeguardingofficersthroughouttheyear,whotogetherrespondedto24child protection
cases within our target communities.
The EwafeProjectrescueda further54 childrenfromabuseandabandonment,andwe caredfora totalof 94 children at
ourEwafetransitionalhomethroughouttheyear.Atthehome,webuiltanewtoiletblocktoimprovesanitation and
hygiene,and we converteda counsellingroom into an overflowdormitoryto reduce overcrowdingin the other bedrooms.
We purchaseda new strongvehicletowardstheendof theyearto specificallyworkonfamilytracingand reintegrations,
to reducethe numberof childrenstayingat the home longterm andto aim to see as manychildrenas possiblelivingin a
familybasedcaresituation.Wesuccessfullyreintegrated31childrenwithfamilymembers,andrecruited,assessed, and
trained 10 potential foster families.
A total of 91 childrenattendedour EncouragingEducationprojectearly childhooddevelopment(ECD) classes across three
slum communitiesevery Mondayto Friday throughoutthe year, with roughlyan equal number of girls and boys attending.
In2022,97%ofstudentsachievedapassintheirnumeracyassessments,and88%receivedapassintheir literacy
assessments,comparedto0%forbothinthebaselinestudywhenchildrenenrolledontotheprogramme.168 children
continuedtoreceiveaccesstoeducationataformalschoolthroughourSchoolSponsorshipprogramme.4 children
successfullygraduatedfromtheSchoolSponsorshipprogramme,havingfinishedschoolandachievedagoodlevel of
education they are now able to get a good job and create a bright future for themselves.
Page 2
KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
190 individualsgraduatedfrom ourTailoringandKnittingcourse,leavingwithnew vocationalskills,businesstraining and
startup capitalto begintheirown businesses.A further168 studentshave enrolledon this coursefor 2023 so far. Thanks
toourBigGivefundraisingcampaigninDecember2022,weraisedenoughfundstobuildandequipabrandnew 'Hope
skillingcentre'inNaguruslum,constructionof whichwillbeginin2023.In August2022we renovatedandexpanded our
carpentryworkshopinKatangaslum,meaningwecannowdoublethenumberofyoungpeopleabletoreceive this
trainingatanyonetime.10youngmengraduatedfromourcarpentryskillstrainingcoursein2022,andafurther 22
young men have already enrolled to begin training in 2023.
Inautumn2022,wecommissionedanindependentexternalevaluationofourportfolioofprojectactivitiesto examine
whetherourprogrammesaremakingalong-term,sustainablechangeinpeople'slives.Theevaluationtooktheform of
focus groupdiscussionsand key informantinterviewswith programmebeneficiaries,communityleaders and KCK staff and
volunteers.The resultsof thiswere incrediblypositive,concludingthat'therehasbeena significantimpactinthelives of
vulnerable children and families thanks to the work of Kids Club Kampala.'
FINANCIAL REVIEW
Financial Review
Thisyearthetotalincomeraisedwas£603,852(2021:£576,555).Ourtargetincomefor2022wassetbytheTrustees at
£506,000andweareverypleasedthatweexceededourincometargetfortheyearquitesignificantly.Thisisalso our
highestannualincometodate.Ofthetotalincomeraised,91%camefromdonationsandlegacies,8%came from
charitableactivitiesand less than 1% from investments.Of the totalincome,60% was restrictedand 40% was unrestricted
income.
Thisyearourtotalexpenditurewas£759,698(2021:£452,203).Theplannedexpenditurefortheyearassetby the
Trusteeswas£565,000soouractualexpenditurewassignificantlyoverourtargetexpenditurealthoughthisisin large
part due to the timingof our transferto Ugandawhichresultedin 5 quarterlypaymentsthis year (normally4). This is also
ourhighestannualexpendituretodate.Ofthetotalexpenditure,99%ofthiswasspentdirectlyoncharitable activities
andjust1%ongeneratingfunds.Ofthecharitableactivities,74%wasspentonprojectsandprogrammeactivities, and
26% was spent on programme support costs and governance.
Reserves Policy
ThereservespolicyofKidsClubKampala,asdecidedandvotedonbytheTrustees,istokeepreservesofatleast three
months'running(operational)costs to enable core activitiesto continuefor three months shouldthe charityneed to wind
up operations completely, or should an unforeseen, significant and temporary shortfall in income and/or cash flow occur.
The reserveswillbe usedwherealternativesourcesof fundingcannotbe foundinthetimerequired.The target reserves
figureshallbe set annuallyalongsideapprovingthefollowingyears'budgetbythetrustees.Thiswillbe calculated based
onthreemonths'runningcosts,inlinewithplannedexpenditureforthefollowingyear.Thecalculationsusedto agree
three months' running costs will be reviewed and agreed by trustees at the same time and recorded for future reference.
In2022,ourtargetwastohavereservesofthreemonths'runningcosts,calculatedas£55,000(2021:£75,000)and this
was achieved. The slight reduction represents the timing changes to the Uganda transfer.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governance
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 3
KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
The policyand operatingdecisionsof the charityrest with the Trustees who meet quarterlyto monitorthe activitiesof the
CharitableIncorporatedOrganisation(CIO).TheTrusteesmeettodiscusstheprogressoftheorganisation, make
important decisions and plan for the future.
NewTrusteesarerecruitedandappointedbyamajorityofexistingTrustees.Therewerenonewtrustees appointed
duringthe year. Peter Kearney continuedas the Chair of Trustees throughoutthe year, with Paul Moore remainingas Vice
ChairandRachelReadcontinuingas Boardsafeguardingofficer.AlisdairPertandIsaacSibandabothsteppeddown from
beingatrusteeinJune2022,andRachelStarksteppeddowninOctober2022.OliviaAnwanasteppeddownfrom being
Treasurer in September 2022. Recruitment for new Board members began at the end of the year.
Risk Statement
TheTrusteeshavereviewedtheriskstowhichasmallcharityoperatingwithfewemployeesisexposed. Appropriate
procedures are in place to identify, monitor and review these risks on a regular basis.
The biggestriskto ourfundraisingfor2023is theglobalcostof livingcrisis.Negativeimpactsof thisontheUK economy,
coupledwitha riseinenergyandfoodprices,couldsubsequentlyimpacttheabilityofdonorstomakedonations, which
would adverselyaffect our abilityto meet our income target for 2023. Increasedcosts of suppliersdue to the cost-of-living
crisismeansthatourexpendituremayincreaseoutsideofplannedbudgets.Thefluctuationsinthevalueofthe British
Poundmeanthattheexchangeratecouldremainpoor,leadingtousabletopurchaselessUgandanShillingsper British
Poundand meaningthat our fundraisedmoney does not go as far. Rising food and energy prices in Ugandawill mean that
our programmesbecome more expensiveto run, and we may see an increaseddemandfor our services and more families
are pushed into poverty due to the global cost of living crisis.
Special Thanks
OnbehalfofeveryoneatKidsClubKampala,Iwouldliketosayaveryspecialthankyoutoeveryonewho generously
supportedusin2022.Asanorganisationthatreliessolelyonthegenerosityofotherpeople,yoursupportreally makes
such a big differenceand we really appreciateit. Every penny raised has had such a big impact,and we are so pleased that
thisyearwehavebeenabletoraisemorethaneverbeforeandtocontinuetohelpsomanyvulnerablechildren and
familiesin need throughoutUganda.Thankyou also to everyonewho gave up theirtime to supportus this year. Whether
thatwasbydoingafundraiser,volunteeringatanevent,travelling'milesintheirshoes'orgenerallytellingyour loved
onesaboutourwork,it'speoplelikeyouthatprovidebrighterfuturesforourcommunities.Yourdedication creates
opportunities for vulnerable people that are often left behind. Thank you.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1152451
Principal address
148 Witton Lodge Road
Birmingham
B23 5AP
Page 4
KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees
G Moser (appointed 30.1.23)
P Buturo (appointed 30.1.23)
J Kipling (appointed 30.1.23)
O Du Croz (appointed 30.1.23)
S Begg
R Read
D P Moore
L J Devine
P Kearney
I Sibanda (resigned 21.6.22)
A Pert (resigned 21.6.22)
O Anwana (resigned 3.10.22)
R Stark (resigned 3.10.22)
Independent Examiner
James Cruse, ACA, FCCA
J W Hinks LLP
Chartered Accountants
19 Highfield Road
Edgbaston
Birmingham
West Midlands
B15 3BH
Chief Executive Officer
O Barker-White
TRUSTEES' RESPONSIBILITIES
CharitylawrequiresusasTrusteestopreparefinancialstatementsforeachaccountingyearwhichgiveatrueand fair
view of the state of the charity and of its income and expenditure for the year.
We are required to:
1. Select suitable accounting policies and apply them consistently.
2. Observe the methods and principles in the Charities SORP.
3. Make judgements and estimates that are reasonable and prudent.
4.Statewhethertheapplicableaccountingstandardshavebeenfollowed,subjecttoanymaterialdepartures disclosed
and explained in the accounts.
5.Preparethefinancialstatementsonagoingconcernbasisunlessitisinappropriatetopresumethatthecharity will
continue in business.
Weareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatanytime the
financialpositionof thecharityandenableus to ensurethatthefinancialstatementscomplywiththeCharitiesAct 2011
andtheCharity(AccountsandReports)Regulations2008.Wealsohavearesponsibilitytosafeguardtheassetsof the
charity and to take reasonable steps to prevent and detect fraud or any other irregularities.
Page 5
KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
Approved by order of the board of trustees on 24 April 2023 and signed on its behalf by:
G Moser - Trustee
Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
KIDS CLUB KAMPALA
Independent examiner's report to the trustees of Kids Club Kampala
IreporttothecharitytrusteesonmyexaminationoftheaccountsofKidsClubKampala(theTrust)fortheyear ended
31 December 2022.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying out
myexaminationI havefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
Act.
Independent examiner's statement
Since your charity'sgross income exceeded £250,000your examiner must be a member of a listed body. I can confirm that
I am qualifiedto undertakethe examinationbecauseI am a member of the Instituteof CharteredAccountantsin England
and Wales, which is one of the listed bodies.
I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
James Cruse, ACA, FCCA
J W Hinks LLP
Chartered Accountants
19 Highfield Road
Edgbaston
Birmingham
West Midlands
B15 3BH
24 April 2023
Page 7
KIDS CLUB KAMPALA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
231,237
Other trading activities
3
6,535
Investment income
4
594
Total
238,366
EXPENDITURE ON
Raising funds
5
4,255
Charitable activities
6
Charitable activities
325,562
Total
329,817
NET INCOME/(EXPENDITURE)
(91,451)
RECONCILIATION OF FUNDS
Total funds brought forward
180,619
TOTAL FUNDS CARRIED FORWARD
89,168 |
Restricted
funds
£
322,724
42,762
-
365,486
375
429,506
429,881
(64,395)
97,704
33,309 |
2022
Total
funds
£
553,961
49,297
594
603,852
4,630
755,068
759,698
(155,846)
278,323
122,477 |
2021
Total
funds
£
506,968
69,574
13 |
|
|
|
576,555 |
|
|
|
11,641
440,562 |
|
|
|
452,203 |
|
|
|
124,352
153,971 |
|
|
|
278,323 |
The notes form part of these financial statements
Page 8
KIDS CLUB KAMPALA
BALANCE SHEET
31 DECEMBER 2022
Unrestricted
funds
Notes
£
CURRENT ASSETS
Debtors
11
5,915
Cash at bank
89,625
95,540
CREDITORS
Amounts falling due within one year
12
(6,372)
NET CURRENT ASSETS
89,168
TOTAL ASSETS LESS CURRENT LIABILITIES
89,168
NET ASSETS
89,168
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
funds
£
2,371
30,938
33,309
-
33,309
33,309
33,309 |
2022
Total
funds
£
8,286
120,563
128,849
(6,372)
122,477
122,477
122,477
89,168
33,309
122,477 |
2021
Total
funds
£
55,046
231,141
286,187
(7,864)
278,323
278,323
278,323
180,619
97,704
278,323 |
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon24April2023and were
signed on its behalf by:
G Moser - Trustee
The notes form part of these financial statements
Page 9
KIDS CLUB KAMPALA
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2022
Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period |
2022
£
(111,088)
(84)
(111,172)
594
594
(110,578)
231,141
120,563 |
2021
£
78,680
(768)
77,912
13
13
77,925
153,216
231,141 |
|
|
|
The notes form part of these financial statements
Page 10
KIDS CLUB KAMPALA
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2022
1.
RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022
£
Net (expenditure)/income for the reporting period (as per the Statement
of Financial Activities)
(155,846)
Adjustments for:
Interest received
(594)
Interest paid
84
Decrease/(increase) in debtors
46,760
(Decrease)/increase in creditors
(1,492)
Net cash (used in)/provided by operations
(111,088) |
2021
£
124,352
(13)
768
(51,228)
4,801 |
|
78,680 |
2. ANALYSIS OF CHANGES IN NET FUNDS
|
At 1.1.22 |
Cash flow |
At 31.12.22 |
|
£ |
£ |
£ |
Net cash |
|
|
|
Cash at bank |
231,141 |
(110,578) |
120,563 |
|
231,141 |
(110,578) |
120,563 |
Total |
231,141 |
(110,578) |
120,563 |
The notes form part of these financial statements
Page 11
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicablein the UK and Republicof Ireland(FRS 102) (effective 1 January2019)', FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financial statements have been prepared under the historical cost convention.
INCOME
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedasa commitment
but not accrued as expenditure.
TAXATION
The charity is exempt from tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybe usedforparticularrestrictedpurposeswithinthe objectsof the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 12
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
2. DONATIONS AND LEGACIES
Income tax recoverable
Donations
Donations in Kind - clothing, books and toys
Grants
Grants received, included in the above, are as follows:
Other grants
3.
OTHER TRADING ACTIVITIES
Fundraising events
4.
INVESTMENT INCOME
Interest income |
2022
£
29,317
381,452
9,350
133,842
553,961
2022
£
133,842
2022
£
49,297
2022
£
594 |
2021
£
51,093
381,977
7,198
66,700 |
2021
£
51,093
381,977
7,198
66,700 |
|
|
506,968 |
|
|
|
|
2021
£
66,700 |
|
|
|
2021
£
69,574 |
|
|
|
2021
£
13 |
continued...
Page 13
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
5. RAISING FUNDS
OTHER TRADING ACTIVITIES
Support costs
CHARITABLE ACTIVITIES COSTS
Charitable activities
GRANTS PAYABLE
Charitable activities |
Direct
Costs
£
183,862 |
Grant
funding of
activities
(see note
7)
£
539,405 |
2022
£
4,630
Support
costs (see
note 8)
£
31,801
2022
£
539,405 |
2021
£
11,641
Totals
£
755,068 |
2021
£
11,641 |
|
|
|
|
2021
£
303,990 |
|
6. CHARITABLE ACTIVITIES COSTS
7. GRANTS PAYABLE
ThegrantsmadetoKidsClubKampalaaretothecharity'sUgandanpartnerorganisation,aregistered Ugandan
NGOtoprovideeducation,basicneedsandwiderdevelopmenthelpforthechildrenbeingsupportedas detailed
in the Annual Report.
8. SUPPORT COSTS
SUPPORT COSTS |
|
|
Other trading activities
Charitable activities |
Governance
Other
costs
£
£
4,630
-
27,468
4,333
32,098
4,333 |
Totals
£
4,630
31,801 |
|
|
36,431 |
continued...
Page 14
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
9. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2022norforthe year
ended 31 December 2021.
TRUSTEES' EXPENSES
There were trustees' expenses totalling £190 during the year ended 31 December 2022 (2021: £nil).
10. STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Staff
No employees received emoluments in excess of £60,000.
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income |
|
2022
£
154,785
7,556
5,940
168,281
2022
6
2022
£
6,022
2,264
8,286 |
|
2021
£
113,403
-
3,103 |
|
|
|
|
116,506 |
|
|
|
|
2021
5
2021
£
6,116
48,930 |
|
|
|
|
55,046 |
continued...
Page 15
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
Other creditors
13.
MOVEMENT IN FUNDS
Unrestricted funds
General Fund
Designated Project Fund
Restricted funds
Carpentry Project
Education Project
Ewafe Project
School Sponsorship
Women's Initiatives
Other Restricted
Skilling Projects
TOTAL FUNDS |
2022
£
6,372
Net
movement
At 1.1.22
in funds
£
£
75,053
14,115
105,566
(105,566)
180,619
(91,451)
-
661
6,900
(6,900)
25,900
(25,900)
60,971
(60,971)
3,933
(3,933)
-
7,150
-
25,498
97,704
(64,395)
278,323
(155,846) |
2021
£
7,864
At
31.12.22
£
89,168
- |
2021
£
7,864 |
|
|
89,168
661
-
-
-
-
7,150
25,498 |
|
|
|
33,309 |
|
|
|
122,477 |
|
continued...
Page 16
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Designated Project Fund
Restricted funds
Carpentry Project
Education Project
Ewafe Project
Saturday Kids Clubs
School Sponsorship
Supporting Basic Needs
Women's Initiatives
Other Restricted
Safeguarding Fund
Teens Project
Football Project
Skilling Projects
TOTAL FUNDS |
Incoming
resources
£
238,366
-
238,366
20,539
68,850
132,617
165
61,983
64
18,215
13,400
15,000
1,283
7,497
25,873
365,486
603,852 |
Resources
Movement
expended
in funds
£
£
(224,251)
14,115
(105,566)
(105,566)
(329,817)
(91,451)
(19,878)
661
(75,750)
(6,900)
(158,517)
(25,900)
(165)
-
(122,954)
(60,971)
(64)
-
(22,148)
(3,933)
(6,250)
7,150
(15,000)
-
(1,283)
-
(7,497)
-
(375)
25,498
(429,881)
(64,395)
(759,698)
(155,846) |
|
|
|
continued...
Page 17
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General Fund
Designated Project Fund
Restricted funds
Carpentry Project
Education Project
Ewafe Project
Feeding Project
Saturday Kids Clubs
School Sponsorship
Supporting Basic Needs
Women's Initiatives
Safeguarding Fund
Teens Project
TOTAL FUNDS |
Net
movement
At 1.1.21
in funds
£
£
66,089
147,592
62,000
(62,000)
128,089
85,592
-
(1,562)
-
6,900
-
20,651
1,417
(22,328)
-
(250)
22,654
38,317
-
(512)
1,811
2,122
-
(3,334)
-
(1,244)
25,882
38,760
153,971
124,352 |
Transfers
between
funds
£
(138,628)
105,566
(33,062)
1,562
-
5,249
20,911
250
-
512
-
3,334
1,244
33,062
- |
At
31.12.21
£
75,053
105,566 |
|
|
|
180,619
-
6,900
25,900
-
-
60,971
-
3,933
-
- |
|
|
|
97,704 |
|
|
|
278,323 |
continued...
Page 18
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
13. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General Fund
Designated Project Fund
Restricted funds
Carpentry Project
Education Project
Ewafe Project
Feeding Project
Saturday Kids Clubs
School Sponsorship
Supporting Basic Needs
Women's Initiatives
Safeguarding Fund
Teens Project
TOTAL FUNDS |
Incoming
resources
£
288,892
-
288,892
2,194
31,080
153,174
3,515
-
61,304
100
16,874
18,000
1,422
287,663
576,555 |
Resources
Movement
expended
in funds
£
£
(141,300)
147,592
(62,000)
(62,000)
(203,300)
85,592
(3,756)
(1,562)
(24,180)
6,900
(132,523)
20,651
(25,843)
(22,328)
(250)
(250)
(22,987)
38,317
(612)
(512)
(14,752)
2,122
(21,334)
(3,334)
(2,666)
(1,244)
(248,903)
38,760
(452,203)
124,352 |
|
|
|
continued...
Page 19
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General Fund
Designated Project Fund
Restricted funds
Carpentry Project
Ewafe Project
Feeding Project
Saturday Kids Clubs
School Sponsorship
Supporting Basic Needs
Women's Initiatives
Other Restricted
Safeguarding Fund
Teens Project
Skilling Projects
TOTAL FUNDS |
Net
movement
At 1.1.21
in funds
£
£
66,089
161,707
62,000
(167,566)
128,089
(5,859)
-
(901)
-
(5,249)
1,417
(22,328)
-
(250)
22,654
(22,654)
-
(512)
1,811
(1,811)
-
7,150
-
(3,334)
-
(1,244)
-
25,498
25,882
(25,635)
153,971
(31,494) |
Transfers
between
funds
£
(138,628)
105,566
(33,062)
1,562
5,249
20,911
250
-
512
-
-
3,334
1,244
-
33,062
- |
At
31.12.22
£
89,168
- |
|
|
|
89,168
661
-
-
-
-
-
-
7,150
-
-
25,498 |
|
|
|
33,309 |
|
|
|
122,477 |
continued...
Page 20
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
13. MOVEMENT IN FUNDS - continued
A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedintheabove are
as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General Fund |
527,258 |
(365,551) |
161,707 |
Designated Project Fund |
- |
(167,566) |
(167,566) |
|
527,258 |
(533,117) |
(5,859) |
Restricted funds |
|
|
|
Carpentry Project |
22,733 |
(23,634) |
(901) |
Education Project |
99,930 |
(99,930) |
- |
Ewafe Project |
285,791 |
(291,040) |
(5,249) |
Feeding Project |
3,515 |
(25,843) |
(22,328) |
Saturday Kids Clubs |
165 |
(415) |
(250) |
School Sponsorship |
123,287 |
(145,941) |
(22,654) |
Supporting Basic Needs |
164 |
(676) |
(512) |
Women's Initiatives |
35,089 |
(36,900) |
(1,811) |
Other Restricted |
13,400 |
(6,250) |
7,150 |
Safeguarding Fund |
33,000 |
(36,334) |
(3,334) |
Teens Project |
2,705 |
(3,949) |
(1,244) |
Football Project |
7,497 |
(7,497) |
- |
Skilling Projects |
25,873 |
(375) |
25,498 |
|
653,149 |
(678,784) |
(25,635) |
TOTAL FUNDS |
1,180,407 |
(1,211,901) |
(31,494) |
Restricted Funds
Carpentry Project - to provide young people with carpentry skills
Education Project - to provide school education for school-aged children
Ewafe Project - a project to rescue children from abandonment and reintegrate them with families
Feeding Project - a foodbank to provide emergency food for families in crisis
Saturday Kids Clubs - a safe space for children to go on a Saturday away from the dangers of slum
School Sponsorship - to provide school fees and support to school-aged children
SupportingBasicNeeds-provisionofbasicsupportsuchashygieneproducts,clothes,shoesandfood to
vulnerable children
Teens Project - counselling and support for teenagers in the slums
Women's Initiatives - to provide women with vocational training
Skilling Project - funding the construction of a new vocational training centre in Naguru slum
Other Project - funds for monitoring and evaluation of the Ugandan programmes
continued...
Page 21
KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
14. EMPLOYEE BENEFIT OBLIGATIONS
Duringtheyearemployerspensioncoststotalling£5,940(2021:£3,103)werepayabletodefined contribution
personal pension schemes. No pension contributions were owing at the balance sheet date (2021: £nil).
15. RELATED PARTY DISCLOSURES
Duringtheyearthecharityreceiveddonationstotalling£26,419(2021:£28,701)fromrelatedparties (which
includes trustees, any other members of key management and anyone closely connected to them).
Page 22