``` 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 ``` |||**`Page`**|| |---|---|---|---| |**`Report of the Trustees`**|`1`|`to`|`6`| |**`Independent Examiner's Report`**||`7`|| |**`Statement of Financial Activities`**||`8`|| |**`Balance Sheet`**||`9`|| |**`Cash Flow Statement`**||`10`|| |**`Notes to the Cash Flow Statement`**||`11`|| |**`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 ```