REGisfERED CHARrrY NUMBEIL. 1152451
REPORT OF THE TRU5fEES AND
ANANCIAL sfATEMENTS
FOR ThE YEAR ENDED JI DECEMBER 2024
FOR
KIDS CLUB KAMPALA
J W Hlnks LLP
Chartered Accountants
and Ststutory Auditors
19 Highfleld Road
Edgbaston
Birmlngham
West Mldlands
B15 38H

KIDS CLUB KAMPALA
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER Z024
Report ol the Trustees
Report ol the Independent Audltors
Statemert ol Flnanclal Actlvltles
Balance Sheet
Cash Flow Statement
io
Notes to the Cash Flow Statement
li
Notes to the Flnan¢lal Staternents
12 to 20

KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DE￿MBER 2024
The trustees present their report with the financlal statements of the charity for the year ended 31 December 2024. The trustees
have adopted the provislons of Accounting and Reporting by Charltles: Statement of Recommended Practice applicable to
charitles preparing their accounts in accordance with the Finandal Reporting Standard applicable In the UK and Republic of
Ireland IFRS 1021 (effective l January 20191.
The Trustees of Klds Club Kampala have pleasure in submitting the Report and Accounts for the perlod 1st January - 31st
De￿mber 2024.
OBJECTIVES AND AcfiviTIES
Obieclive5 and alms
Klds aub Kampala helps vulnerable thlldren in the slums of Uganda to survlve and to thrlve. Our mlsslon 15 to transform
chlldren's 1Sves. empower communltles. and reduce poverty throughout East Afrlca. We do this by meetln8 chlldren's and
familles. Immedlate need5 and strengthenin8 their futures through chlld protectlon, ac￿55 to education and famlly
strengthenlng. Together, we can help more chlldren not lust sur¥lve, but thrive.
KSds Club Kampala was founded In 2009 and works In partnershlp wlth Klds Club Kampala U8anda who passlonately lead and
implement the projects whlch are a Ilfellne to so many vulnerable thildren and communltles. Klds Club Kampala has from Sts
foundatlon been commuDIty-led and community4rlven. responding to the needs of the communty Sn a sustalnable, holistlc way.
Over the past 15 years our work has grown sl8nlficantly, from feedin8 to skillln& from educatln8 to safeguardln& impactlng over
1.5 mllllon Ilves in a transfomiatSonal way.
We envislon a world vthere every chlld has the opportunlty to reach thelr fvll potentSal. By remainlng thi1&cent￿d and
prlorftising the needs of the poorest, our vislon Is that by 2035 we VAII have made a tanglble Impact In over S milllon INes.
Page I

KIDS CLUB KAMPAiA
REPORT OF THE TRUSTEES
FOR ThE YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENT AND PERFORMANCE
Review of Project Artivitles
All our programme5 have the needs of vulnerable children at thelr heart. Our three programme areas of Child Protectlon, Access
to Education and Famlly Strengthening work together to provide a comprehensive, connerted model of care for vulnerable
children and thelr families. This cohesion 15 one of our key strengths. and we ensure that all of our project5 at every level
incorporate this approach to bring about lon8-term sustainable changes in thelr Ilves.
Our local, community-ba5ed approach has bullt hlgh levels of trust and is key to the success of our programmes. We are
committed to employing local people, Ilstening and adapting to the needs of chlldren and famllles, and empowerln8 community
members in declsion making.
Sustainabilty is key to creatlng long-lastln8 change and deepenlng our impact and we are embeddln8 sustslnabS11ty across all of
our pro8rammes to reduce our envlronmental impact and operatlonal costs in the long term.
In response to increased eases of thlld abandonment, abuse and neg5ert, our Chlld Protectlon Pro8ramme comblnes a range of
targeted actlvlties for chlldren and teenagers, a communlty-based abuse preventlon approach, support with soclal justi￿ cases,
and an emergency response to safeguard children In Imminent danger that Includes alternatlve care provlslon. Edutatlon Is key to
breakln8 the cycle of poverty, yet Blobally more than 64 million children of prSmary school age remaln out of school, leavln8 them
wlthout basic Ilteracy and numeracy skllls. Our Attess to Educatlon Pro8ramme is addresslng this by providin8 free educatlon for
vulnerable children from theSr early years of schoolSn& right through to universlty sponsorshlp. Our Farnlty Strengthenlfig
Programme works hollstlcally to reduce poverty, vulnerablllty and unemployment across whole communltles, and economlcally
empowers families wlth a su5taSnable income through vocational tralnin& buslness skllls and food securlty.
There has been a si8nificant Impact on the lives of vulnerable chlldren and familles thanks to our work. In 2024, we:
- Supported over 12,500 Individuals to move from survSvSng to thrivln8
- Provided 168,775 meals to hungry chlldren and familie5
Ran weekly Saturday Klds Clubs actlvities for over 9CrfI chlldren
Responded to 84 emergency child protection and soclal justlce cases
Empowered 146 women with vocatlonal skills In talloring and knitting
Ran weekly glrls support group sesslons for 696 at-risk teenage girls
Dlstributed 2721 packs of period products to 8Srls in need
- Rescued IS new chlldren throu8h our Ewafe prolect
Reintegrated 19 chlldren wSth lovin8 famllles
Provlded free early years education to 98 children through our ECD classes
- Sponsored 195 chlldren to go to school
Empowered 12 young men wlth vocatlonal carpentry and business skllls
Supported 8 families In need wlth Income Generating ActSvities {IGAsl
Provided 64 teenagers with football coachln8 and 5kllls
We're worklng to Increase both the depth and reach of our impact as we alm to scale up our pro8rammes over the coming years.
2025 sees the be8lnning of our partnership with the Mango Tree Trust, enablln8 US to expand our reach to new communitles In
need and to Increase our collectlve Impaci. Thls Is a great opportunity to expand from our solld foundation and life chan8lng
impact for even more vulnerable chlldren Ilvlng In Uganda, Kenya and Tanzanla that need our support. We are looking for4vard to
seelng how this new partnershlp wlll expand our Impact and support for more vulnerable children across East Africa In the
hardest to reach places.
Page 2

KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Flnancial review
We are pleased to ￿POrt that thls year our fundraislng was the most Successful to date and that during 2024 we ralsed over £1
million, which 15 an ambition we had held for a whlle. This year the total income ra15ed was £1,065.382 {2023: £666.0461. Our
tsrget income the year was £690,080 and we are very pleased that we exceeded our target. Th15 success was due to the
generosity of our donors and the fundraising efforts of our team and volunteer5, and also we received a slgnlficant legacy
donatlon.
Of the total Income ralsed, 93% came from donatlons and legacles, 6% came from charltable artivitles and less than 1% from
investments. Ofthe totsl income, 48% was restrlcted and 52% was unrestricted income.
Thls year our total expenditure was £803,91212023: £722,439). The planned expenditure for the year as Set by the Trustees was
£676,879. Thls Is also our hlghest annual expendlture to date. The reason for this Increase In expenditure was malnly due to rlslng
costs In Uganda, particularly associated with the costs of buildlng our new Skllllng Centre in Naguru slum communlty, alongside
increased staffln8 costs In the UK. Of the total expendlture, over 98% of this was spent dlrectly on charitable artlvitles and 2% on
generating funds.
Reserves pollcv
The re5eNes pollcy of Klds aub Kampala, as declded and voted on by the Trustees, Is to keep reserves of at least three months,
runnin8 loperatlonall costs to enable core activitles to contlnue for three months should the charlty need to wlnd up operatlon5
completely, or should an unforeseen, 518nificant and temporary shortfall In income andlor cash flow occur. The reserves wlll be
used where alternatlve sources of fundlng cannot be found in the time required. The target reserves flgure shall be set annually
alongside approvlng the followln8 years, budget by the trustees. Thls will be calculated based on th￿e months, runnlng costs. In
Ilne with planned expenditure for the following year. The calculatlon5 used to agree three months, runnlng costs wlll be revlewed
and a8reed by trustees at the same tlme and recorded for future reference.
In 2024, our tar8et was to have reserves of three months, runnin8 Costs, calculated as £55,000 (2023: £55,otKIl. The total reserves
at the end of 2024 were £327,554 with £117,385 unrestrirted reserves and £210,169 In restritted reserves. For 2025, the reserves
target has been revlewed and set at £lOO,000 to reflect Increaslng costs of servSces and increased staff team and wage roll. Thls
target will be revlewed every year by the trustees, based on what three month's runnlng costs is calculated to be, In Ilne wlth
planned expenditure.
sTrucruRE, GOVERNANCE AND MANAGEMENT
Govemance
The unincorporated charlty Is controlled by Its 8overnin8 documenl a deed of trust dated 17 June 2013 and amended on 30 Aprll
2016.
The policy and operatlng declsloDS of the charlty rest wlth the Trustees vtho meet quarterly to monitor the artivitles of the
Charltable Incorporated Or8anlsation ICIOI. The Trustees meet to dSscuss the progress of the organisation, Make Important
declsions and plan for the future.
New Trustees are recrulted and appointed by a majorlty of ex15tin8 Trustees. There were no new trustees appolnted durlng the
year. In June, Sarah Be8g stepped down from belng a trustee after completln8 a tenn and we want to express our thanks for all
her serrflce.
Rlsk statement
The Trustees have reviewed the rlsks to whlch a small charlty operating With few employees is exposed. Approprlate procedures
are In place to identlfy, monltor and review these rlsks on a regular basis.
The blggest rlsk to our fundralslng for 2025 remains the global Cost of Ilvlng. Negatlve impacts of this on the UK economv,
coupled wwth a rlse in energy and food prices, could Subsequently impact the ability of donor5 to make donations, which vwuld
adversely affect our ability to meet our income target for 2025. We have already seen the impatt of thi5 throughout 2024 with a
reductlon In the availabillty of trusts and foundations funding for International charities, as they pivot funds to UK charlties
battling the cost-of4iving crlsis. The cuts to USAID and UK Aid in early 2025 will also have a negative knock-on effect on the global
fundraising landscape as more organlsation5 compete for a limlted pool of fundln8, coupled with an increase in demand for
servi￿$ from the communlties we support.
Page 3

KIDS CLUB KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charity number
1152451
Prlnclpal addre55
148 Witton Lodge Road
Bimiln8ham
823 SAP
Trustees
G Moser
P Buturo
J Klpling
O Du Croz
S Be88 (resigned 30.6.241
R Read
D P Moore
L J Devine
J Blsson
Audl
J W Hinks LLP
Chartered Accountants
and Statutory Audltors
19 Hlghfleld Road
Edgbaston
Blrmingham
West Mldlands
BIS 3BH
Chlef Execuilve Offl
O Barker-whlte
SPEaAL THANKS
On behalf of everyone at Klds Club Kèmpala, I would Ilke to say a very 5peclal thank you to everyone who 8enerously supported
us In 2024. As an or8anlsatlon that relles 501ely on the 8ener051ty of other people, your support makes a bl8 dlfferen¢e and we
really appreclate It. Every penny raised has had a blg Impact, and we are so pleased that this year we have been able to ralse
more than ever before and to contlnue to help so many vulnerable chlldren and families In need throughout U8anda.
Thank you also to everyone who 8ave up thelr tlme to support us this year. Whether that was through fundralsln& volunteerln&
speaking on our behalf or spreadln8 the word about our work, It's people Ilke you that provlde brlghter fijtures for our
communitles. Your dedicatlon creates opportunities forvulnerable people that are often left behind. Thank you.
STATEMENT OF TRusfEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements In accordance wlth appllcable
law and Unlted Kingdom Accounting Standards Iunlted Klngdom Generally Accepted Accounting Praciicel.
Page 4

KIDS KAMPALA
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STATEMENT OF TRUSTEES, RESPON518ILITIES
Th• In￿86$ arn respomlblo lor pr•parlng th• Ropurt Ol tho TnAtOo1 tho Ilnand•l rtjtomoryts In I¢￿1￿*¢0 TAllh Ippllcable
law and Uffilted Klngdom *aunllng Standoids (Unltod Klnlldom G•1orallyAE¢8pt￿ Accountlng PrnBIiMI.
Thi law appllcablo to rha￿110 In England and Walq Iho Charflles Ad 2011, Chthty IA¢¢ounts ind Roportsl Hfjgulatloog 2D08
and thfr provwons ol tho trnsl d8ed roqu11￿ tho in1ste￿ to proparn Ilnanclal Il•tem•nts lor 8èch flDantlal year vknlch • true
and lalr vlew of the slate ol aflalrn ol Ihe chartty and ol tho Incomlny resourc&s and •ppllcatlon ot r8soui¢es, Incluolng the
IncthnD and expendlture, ol Iho Gharlty lor thal portod. In prepa￿DY Ihos¥ Ilnanclal stst•Th•nts, the truste&J •re roqulrnd lo
select 5ultsble accountlny pollclos aDd then apply Ihem COAslthnllr,
bseThfO tho molhods and pilnElpl85 In tho Charlty SORP;
mako ludg•ments and 05￿m31¢S that aro r¢3sonablo aNI pn￿onI.
slaio whethfrr appllBablo accounting rtandard5 ha¥0 be•ft lollowod, to uy malorfal dopartures dhtlD$•d and
explalned In tho ffinanclal slatomonts;
preparo th8 Ilnanclal slatsments on tho golng concern It Is Inapprnprfal• to prwm• that the chaffty VMII
conllnue In bu￿ne
The tTUSte8s are responslblè tor keoplng propor 8¢rountlng records whl£h dlsclo$o wlth reasonable 3¢wracy al ony Ilme the
flnanclal posltlon of tho cha￿ty and to enabl8 them lo fjnsuro Ihat the flnanclal statomg01s comply wtlh the Charllles Act 2011,
tho Cha￿ty (Accounts and Reports) Regulalloni 2008 and the PTo¥lslonJ ol the Irust deed. They are also iesponslble loi
salBguardlng the a558ts 01 tho olwlty and hen¢e lor tsklng reasonablg sleps IDI the pro¥&nllon and detection ol fraud and olher
Irregul8rltl8L
dol
Approved by onler ol tho both o11n￿￿ on....
d slBnod on Its bghall br.
G Mo$•r. Trust8e
P•Je5

REPORT OFTHE INDEPENDENT AUDITORS TO THE TRUSTEES OF
KIDS CLUB KAMPALA
Oplnlon
We have audited the financial statements of Klds Club Kampala (the 'charity'l for the year ended 31 December 2024 which
comprise the Statement of Financial Activitle5. the Balan￿ 5heeL the Cash Flow Statement and notes to the flnanclal 5tstements,
including a summary of Significant accounting policies. The tlnanclal reporting framework that has been applied in thelr
preparation is appllcable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practlcel.
In our oplnlon the financlal statements:
give a true and fair view of the state of the tharlty's affairs as at 31 De￿rnber 2024 and of its incoming resources and
appllcatlon of resources, forthe year then ended;
have been properly prepared In accordance wlth United ￿ngdoffl Generally Accepted Accounting Practlce; and
have been prepared in accordan￿ with the requlrements of the Charities Att 2011.
Basls for oplnlon
We conducted our audit In accordance wlth Internatlonal Stsndards on Audltlng IUKI IISAS (UKII and appllcable law. Our
responslbilities under those standards are further descrlbed in the Audltors, responsiblllties for the audit of the flnancial
statements section of our report. We are Independent of the charity in accordance with the ethlcal requirements that are
relevant to our audit of the fFnanclal statements in the UK, Including the FRC'S Ethical Standard, and we have fulfllled our other
ethical responslblltties in accordance with these requlrements. We believe that the audit evldence we have obtalned Is sufflclent
and approprlate to provSde a basss for our oplnlon.
Concluslons relallnfjt to 8oln8 concern
In audlting the financlal statements, we have concluded that the trustees, use of the 8olng concern basls of accountlng In the
preparation of the finandal statements is approprlate.
Based on the work we have performed, we have not identlfled any materlal uncertalntles relatSng to events or conditlons that,
Indlvldually or collectlvely, may cast 518nificant doubt on the charlty's ablllty to continue 35 a goln8 concern for a perfod of at
least twelve months from when the flnancial statements are authorlsed for Issue.
Our responslbllltles and the responslbilltles of the trustees wlth respect to going concern are described In the relevant sectlons of
th15 report.
Other Informatlon
The trustees are responsible for the other Informatlon. The other Infomiatlon comprises the Informatlon Included in the Annual
Report, other than the financlal statements and our Report of the Independent Audltors thereon.
Our opinion on the flnanclal statements does not cover the other Informatlon and, except to the extent othenNlse explicltly
stated in our report, we do not express any form of assurance concluslon thereon.
In connectlon with our audit of the flnancial statements, our responsiblllty Is to read the other Infomiatlon and, In doing so,
consider whether the other Informatlon Is materially Inconsistent wlth the financlal statements or our knowled8e obtained In the
audit or otherwise appears to be materially m15Stated. If we Identify such materlal Inconslstencles or apparent materfal
misstatements, we are requSred to determlne whether thls gives rlse to a material misstatement In the financlal statements
themselves. If, based on the work we have perfomed, we conclude that there is a materlal misstatement of this other
Informatlon, we are requlred to report that fact. We have nothing to report In thls regard.
Matters on whlth we are requlred to report by exception
We have nothing to report in respect of the following matters where the Charitles (Accounts and Reports) Regulatlons 2008
requlres us to report to you if, In our opinion:
the informatlon 8lven In the Report of the Trustees is Inconsistent In any materlal respert with the flnancial statements. or
sufflcient accountlng records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not recelved all the information and explanations we require for our audit.
Page 6

REPORT OF THE INDEPENDENT AUDITORS TO THE TRusfEES OF
KIDS CLUB KAMPALA
Responslbllltles of trurtees
As explalned more fully Sn the Statement of Trustees, Responslbilities, the trustees are responsible for the preparation of the
financlal statement5 whlch glve a true and falr vlew, and for such intemal control as the trustees determine Is necessary to enable
the preparation of flnancial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financlal statements, the trustees are responsible for assessing the charity's abillty to contlnue as a golng
concern, disclosing, as appllcable, matters related to golng concem and uslng the going concern basis of accounting unless the
trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Our responslbilities for the audit of the flnanclal statements
We have been appointed a5 auditors under Section 144 of the Charltles Act 2011 and report In accordance with the Act and
relevant regulations made or having effect thereunder.
Our oblectlves are to obtaln reasonable assurance about whether the financlal statements as a whole are free from materlal
.misstatement. whether due to fraud or error, and to issue a Report of the Independent Auditors that Includes our oplnlon.
Reasonable assurance Is a hl8h level of a55urance. but is not a guarantee that an audit conducted in accordance with ISAS IUKI
wlll always detect a materlal mls5tatement when It exSsts. Mlsstatements can ar15e from fraud or error and are con51dered
materlal If, Indlvldually or In the aggregate, they could reasonably be expected to Influence the economlc declslons of users tsken
on the basls of these flnanclal statements.
The extent to whlch our procedures are capable of detectlng Irregularltles, includlng fraud 15 detalled below:
Identlfylng and te5dn8 Journal entrles and the overall accountln8 records, in partlcular those that were sl8nlflcènt and unusual.
Revlewln8 the flnanclal statement dlsclosures and determlnlng whether accounting pollcie5 have been appropriately applled.
RevSewlng and challen8ln8 the assumptlons and judgements used by management In their slgnificant accountin8 estimates.
- Asse55lng the extent of compliance, or lack of, with the relevant laws and regulations.
- Testin8 key revenue Ilnes, in partlcular cut-off, for evldence of management bias.
Obtalnin8 thlrd-party confirmatlon of materlal bank balances.
Documenting and verlfylng all sl8nlflcant related party balances and transactlon5.
Revlewlng documentatlon such as board minute5 for dlscusslons of irregularltle5 including fraud.
A fvrther descrlptlon of our responslbilitles for the audlt of the finandal statements 15 located on the Flnanclal Reporting
Councll's website at www.frc.or8.uk/auditorsresponslbllities. This descriptlon fornis part of our Report of the Independent
Auditors.
Us• of our report
Thls report is made solely to the charlty'5 trustees, as a body, In accordance wlth Part 4 of the Chadtles (Accounts and Reports)
Regulatlons 2008. Our audlt work has been undertaken so that we mlght state to the charity's trustees those matters we are
requlred to state to them In an audltors, report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume responslblllty to anyone other than the charity and the charity's trustees as a body, for our audbt work, for thls
report, or for the oplnions we have formed.
J W Hlnks LLP
Chartered Accountants
and Statutory Auditors
19 Hlghfield Road
Edgbaston
Birmlngham
West Midlands
B15 38H
Page 7

KIDS CLUB KAMPALA
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
Unrestritted
funds
Restrlrted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacles
496236
490.131
986,367
588,332
Other trading activitles
Investment income
51,552
5394
22,069
73,621
S,394
77,026
Total
553.182
512.200
L065,382
666,046
EXPENDITURE ON
Charltable artlvltles
Charltable actlvlties
255,327
548,585
803.912
722,439
NET INCOMVIEXPENDITURE)
Transfers between funds
297,8SS
(210,6911
{36,385)
210,691
261h70
(56,393)
12
Net movement In fund5
87,164
174.306
261,470
156,3931
RECONauATION OF FUNDS
Totsl funds brought forward
302ZI
35A63
66,084
122,477
TOTAL FUNDS CARRIED FORWARD
117,385
210,169
327,554
66,084
The notes form part of these financlal statements
Page 8

OSCLUB XAMPALA
BALAMCE SHEET
31 DECEMBER 2024
2023
Tolal
ds
A•stslct•d
lunds
Total
lyn
Not
CURREIIT ASSETS
Deblor4
Cath at bank &id In Imod
10
3,155
124,693
5.311
204,858
2aM5
n,436
329,551
127,PA8
210,169
338.017
CREDITOILS
Amounts lalllni du• *lihln oa• yai
11
(10,4631
110,4&8)
130,7971
MET CIJRAENT ASSETS
117,385
210,169
66,084
TOTAL ASSETS LESS CURIIEMT UABiufiES
117J85
210,169
327.554
60,084
NET ASSETS
117,385
210,169
327,554
66,084
FUNDS
Unrestslcted lun
R•51rfct•d lunds
12
117,3B5
210,169
30,221
35,863
TOTAL FUNDS
327,554
66,084
Tho flnonclal 8tal•ments w•ro apprnv•d by th• O01rf ol Trurt•M •nd authorlsod lor l&we on .......,....
W8r• slgned on Its bih•ll br.
and
O Mosoi. Tntsts•
Th• lonA P•rt ￿ thewh#clal stslomonts
Pwjo 9

KIDS CLUB KAMPALA
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash fl¢)ws from operdtlng activlties
Cash generated from operations
Interest paid
251,164
1443)
147,2541
15611
Net cash provlded byllused In) operatlng artlvltles
250,7ZI
147,8151
Cash Ilows from Investlng actlvltles
Interest received
5,394
Net cash provlded by Investlng actlvltles
5,394
Change In cash and cash equlvalents In the
reportlng perfod
Cash and cash equlvalents at the beglnnln8 •Jf
the reportlng p•rlod
256,115
147,127}
73A36
120,563
Cash and cath equlvalents at the end of the
reportlng perfod
329,551
73A36
The notes form part ofthese financial statements
Page 10

KIDS CWB KAMPALA
NOTES TO THE CASH FLOW STATEMEKr
FOR THE YEAR ENDED 31 DECEMBER 2024
RECONCIUATION OF NET INCOME/(EXPENDrruRE) TO NEf CASH FLOW FROM OPERATING AcnvmES
2024
2023
Net Income/lexpenditure} forthe reporting perfod las per the Statement of
Flnancial Actlvltles)
Adjustments for:
Interest recelved
Interest paid
Decrease/lincrease) In debtors
{Decrea5el￿ncreaSe in creditors
261A70
156,393)
{5,394)
16881
561
{15,IS9)
24,425
14,979
(20,334)
Net cash provlded by/lused In) operatlons
251,164
147,254)
ANALYSIS OF CHANGES IN NEf FUNDS
At 1.1.24
Cash flow
At 31.1124
Net ￿$h
Cash at bank and In hand
73A36
Z56,1
329￿51
73N36
256,115
329.551
Total
73N36
256,115
329,551
The notes form part of these financial ststements
Page 11

KIDS CLUB KAMPALA
NOTES TO THE FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POUCIES
BASIS OF PREPARING THE FINANaAL STATEMEhrrs
General Informatlon
Kids Club Kampala Is a charity reglstered In England and Wales. The address of the charity's regIste￿d office is 148
Wltton Lodge Road, Birmingham, B23 SAP .
Accountln8 conventlon
The financial statements of the charity, whlth Is a public benefit entlty under FRS 102, have been prepared In accordance
with the Charities SORP IFRS 1021 "Accountlng and Reportin8 by Charitles: Statement of Recommended Prnctlce
appllcable to charltles preparlng thelr accounts In accordan￿ with the Flnancial Reportln8 Standard appllcable in the
United Kingdom and Republic of Ireland (FRS 102)" Flnancial Reportlng Stsndard 102 "The Flnancial Reporting Standard
applicable in the UK and Republic of Ireland" and the Charitles Act 2011.
The financlal statements have been prepared uslng the historlc cost conventlon and are presented In sterlln8 which is the
functional currency of the charity, rounded to the nearest £1.
The slgnificant accountlng pollces applled In the preparation of these financlal statements are set out below. These
pollcles have been conslstently applied to all years presented unless otherwlse stated.
GOING CONCERN
The financial statements have been prepared on a going con￿rn basls ès the trustees belleve that no materlal
uncertaSntles exlst. The trustees have consldered the level of fund5 held and the expected level of income and
expendlture for 12 months from authorlslng these financial statements. The expected level of Income and expendItU￿ Is
sufflclent wlth the level of reserves for the charlty to able to continue as a goin8 concern.
INCOME
All Income Is recognised In the Statement of Flnanclal Attivities once the charlty has entltlement to the funds, It Is
probable that the Income wlll be received and the amount can be measured reliablv.
Donatlons {except In relatlon to le8adesl are accounted for when receivable. If there are conditlons attached to the
donatSon and thls requlres a level of performance before entltlement can be obtalned then Income Is deferred untll those
conditlons are fully met or the fulfilment of those conditions Is withln the control of the charlty and It Is probable that
they wlll be fulfilled.
Income from pecunlary legacles is recognlsed where grant of probate has been recelved and income from reslduary
legacles is reco8nised where estate accounts have been flnalised. Income from wills or reversionary trusts of property Is
not recogn15ed untll the lrfe Snterest has passed away and the property Sale is at an advanced stage. Income from all
other legacles is only recognlsed where there is clear entitlement, the amount can be accurately measured and there
reasonable probabllity of re￿Ipt. The receipt of legacies Is considered probable when probate has been granted, It has
been established that there are Sufficient net a55ets to pay the legacy and any conditlons attached to the legacy have
been met or are underthe control of the charity.
The charity recelves grants from other third parties in respect of Its activltles. Grant Income is recognised at fair value
when the charity has entitlement after any perfomiance condltlons have been met, It Is probable that the Income will be
received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
The value for gifts in kind, donated services and donated facilities are estimated and Included in the period In whlch they
are received. In accordance wlth Charities SORP IFRS 1021 general volunteer time is not recognlsed.
EXPENDITURE
Liabilitles are recognised as expenditure as soon as there is a legal or constructive obllgatlon committlng the charity to
that expendlture. it 15 probable that a transfer of econornic benefits wlll be required in settlement and the amount of the
obligation can be measured reliably. Expenditure Is accounted for on an accruals basis and has been classified under
headings that aggregate all cost related to the category. Where costs cannot be directly attrlbuted to particular headings
they have been allocated to actlvltles on a basis conslstent with the use of ￿sourCes.
Page 12
contlnued...

KIDS CLUB KAMPALA
NOTESTO THE FINANaAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLiaES- contlnued
EXPENDITURE
Expendlture on ralslng funds Includes expendlture incurred In raislng donatlons and legacles. Other tradlng actlvities and
investment management Costs These costs are regarded a5 necessary to generate funds that are needed to finance
tharltable actlvlties.
CharStsble artivltles expendlture enables the charlty to meet Its tharitable aims and obJectlve5.
Support costs a￿ those that as51st with the work of the charSty but do not directly represent charitsble actlvltles and
Indude office costs, governan￿ costs and other adminlstrative costs.
Grants offered subject to condltions whlch have not been met at the year end date are noted as a commitment but not
accrued as expendlture.
TAXATION
The Char￿ Is exempt from tax on Its tharltable actlvlties.
FUND ACCOUNTING
General funds are unrestrlrted funds whlch are avallable for use at the dlscretlon of the trustees In furtherance of the
general objectlves of the charlty and whlch have not been deslgnated for other purposes.
Designated funds comprlse unrestrlcted funds that have been set aside by the trustee5 for partlcular purposes.
Restrlcted funds are funds whlch are to be used In accordance wlth specffic restrictlon5 imposed by donors or which have
been raSsed by the charlty for partlcular purposes. The costs of raisin8 and èdmlnisterln8 such funds are char8ed a8alnst
the speclfic fund.
Further explanatlon of the nature and purpose of each fund Is Included In the notes to the financlal statements.
FINANaAL INSTRUMENTS
The charlty only has financlal assets and financlal Ilabllltles of a klnd that quallfy as basic flnanclal instruments.
Baslc flnancSal Instruments are Inltlally reco8nlsed at transactlon value and subsequently measured at amortlsed cost.
CRMCAL ACCOUNTING ESTIMATES AND JUDGEMENfs
In the application of the charity's accountin8 pollcies, the trustees are requlred to make jud8ement5, estlmates and
assumptlons about the carrylng amount of a55ets and liabllltles that are not readlly apparent from other sources.
The estlmates and underlylng assumptlons are revlewed on an ongolng basls. Revlslon5 to accountSng estlmates are
recognised In the period in whlch the estimate Is revised where the revlslon affects only that perfod or In the period of
the revislon and future perlods where the revision affects both current and future periods.
FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterllng at the rates of exchange rullng at the balance sheet
date. Transaetlons In foreign currencles are translated Into sterling at the rate of exchange rullng at the date of
transactlon. Exthange dlfferences are tsken into account In arrfvlng at the operating result.
PENSION cosrs AND OTHER posr-REllREMENT BENEFITS
The charity operates a defined contribution pension scheme. Contributlons payable to the tharlty's penslon scheme are
charged to the Statement of Financlal Activities In the period to which they relate.
Pa8e 13
continued...

DS auB KAMPALA
NOTES TO THE FINANCIAL sfATEMEKfs- contlnued
FOR THE YEAR ENDED 31 DECEMBER 2024
DONATION5 AND LEGACIES
2024
2023
Income tsx recoverable
Donation5
Legacies
Grants
64.661
327.679
417,186
176,841
108,308
344,798
135,226
986,367
588,332
Grants receNed, Sncluded In the above, are as follows:
2024
2023
Other grants
176.841
135,226
OTHER TRADING AcnvmES
2024
2023
Fundralsln8 events
73,621
77,026
INVESTMEKf INCOME
2024
2023
Interest Income
5,394
CHARITABLE ACTIVITIES cosrs
Grant
fundlng of
attlvltles
(see note
61
Support
Costs (see
note 71
Direct
Costs
Totals
Charltable actfvltles
185A89
558,674
59.749
803,912
GRANTS PAYABLE
2024
2023
Charitable actfvltles
558,674
471,877
The Erants made to Kids aub Kampala are to the charlty's Ugandan partner organisatlon, a reglstered Ugandan NGO to
provide education. basic needs and wider development help for the chlldren being supported a5 detailed in the Annual
Report.
Pa8e 14
contlnued...

KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 DE￿mBEft 2024
SUPPORT COSTS
Govemance
costs
Other
Totals
Charitable activitles
54,529
59,749
TRUSTEES. REMUNERATION AND BENEFITS
There were no tru5tees' remuneratlon or other beneffts for the year ended 31 December 2024 nor for the year ended
31 December 2023.
TRUSTEES, EXPENSES
Relmbused trustees, expenses totalled £80 durln8 the year ended 31 December 2024 (2023: £nlll.
2024
2023
Wages and salarles
Social securlty costs
Other pen51on costs
I61￿7
10.175
8,287
176,106
10,322
8,430
180,029
194,858
The average monthly number of employees durlng the year was as follows:
2024
2023
Staff
No employees recelved emoluments In exeess of £60,oIX).
OEBTORS: AMOUNTS FALUNG DUE WIThIN ONE YEAR
2024
2023
Other debtors
Prepayments and accrued Income
7,641
825
13,914
9,531
8866
23,445
Page 15
continued...

KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 DECEMBER 2024
ii.
CREDrroRS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR
2024
2023
Other creditors
10,463
30,797
MOVEMENT IN FUNDS
Net
movement
in fund5
Transfers
between
funds
At
31.12.24
At 1.1.24
Unrestrkted funds
General Fund
30,221
297,855
1210,691)
117,385
Restrlrted funds
Carpentry Project
Early Education For All Projett
Education Project
Ewafe Projert
School Sponsorshlp
Community Kitchens
Women'5 Initiatlves
Safeguardlng Fund
Naguru Educatlon Centre
Legacy Fund
(12,183)
(11,799)
(32.659)
(38.038)
(17.351)
6.750
13.672
181.9591
148,302)
185A84
12.183
11.799
32.659
36A25
16,980
1,613
371
6,750
17.935
4,263
29,616
52,343
48,302
185084
35,863
136,385)
210,691
210,169
TOTAL FUNDS
66,084
261A70
327￿54
Net movement In funds, Included In the above are as follovts:
Incomlng
resources
Resources
expended
Movement
In funds
Unrestrfrted funds
General Fund
553.182
(255A27)
297.855
Re5trlcted funds
Carpentry Project
Early Education For All Projert
Educatlon Project
Ewafe Project
School Sponsorshlp
Community Kitchens
Women's Inltlatives
Other Restrlcted
Safeguardlng Fund
Naguru Educatlon Centre
Legacy Fund
5,290
36,528
117A73)
(48327)
(32W9)
(166A32)
(88241)
(12,183)
(11,799)
(32,659)
(38,038)
(17,351)
6,750
128.294
70￿90
6,750
54W7
910
18WO
4￿7
(40.915)
(910)
1100.399)
(53.139)
181.959)
148302)
185M4
512,200
1548.585)
136B851
TOTAL FUNDS
065,382
1803,912)
26L470
Page 16
contlnued.,.

KIDS CLUB KAMPALA
NOTES TO THE FINANaAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
12.
MOVEMENT IN FUNDS- continued
Comparatlves for movement In funds
Net
movement
In funds
Transfers
between
fvnd5
At
31.12.23
At 1.1.23
Unrestrlcted fund5
General Fund
89,168
159,1531
206
30,221
Restrfrted fun(ts
Carpentry Project
Ewafe Project
School Sponsorship
Women's Inltlatlves
Other Restrlcted
Safe8uardSn8 Fund
Skllllng Projects
661
(661)
1,613
477
4,526
17,0501
29,616
125,7611
1,613
371
4,263
1106)
12631
11001
7,150
29,616
25,498
263
33,309
2,760
1206)
35,863
TOTAL FUNDS
122,477
(56,3931
66,084
Comparatlve net movement In funds, Included Sn the above are as follows:
Incomlng
resources
Resource5
expended
Movement
In funds
Unrestrlcted funds
General Fund
325,624
1384,7771
159,153)
Restrlrted funds
Carpentry Project
Early Educatlon For All Project
Educatlon Project
Ewafe Project
School Sponsorship
Communty Kltchens
Women's Initiatives
Other Restrlcted
Safeguardlng Fund
Teens Project
Football Project
Skllllng Projects
Educatlon- Gweneth Ewafe
1,000
11,843
20,716
159,287
63,179
105
27,601
11.6611
111,843)
120,716)
1157,6741
162,7021
11051
(23,0751
{7,0501
113,941)
{646)
13,749)
133,250)
11,250)
(6611
1,613
477
4,526
17,0501
29,616
43,557
3,749
7,489
1,250
125,761)
340,422
(337,6621
2,760
TOTAL FUND5
666,046
1722.4391
{56,3931
Page 17
ontlnued...

KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL sfATEMENTS- conllnued
FOR THE YEAR ENDED 31 DECEMBER 2024
MOVEMENT IN FUNDS- eontinued
A current year 12 months and prior year 12 months comblned position is as follows:
Net
movement
In funds
Transfers
between
funds
At
31.12.24
At 1.1.23
Unrestrfrted funds
General Fund
89,168
238,702
1210,4851
117,385
Restrfrted funds
Carpentry Projert
Early Educatlon For All Project
Educatlon Project
Ewafe Projert
School Sponsorshlp
Communlty Kltthens
Women's Inltlatives
Other Restrlcted
Safeguarding Fund
Sklllln8 Projects
Na8uru Educatlon Centre
Legacy Fund
661
(12,8441
111,7991
132,6591
136,4251
116,8741
6,750
18,198
{7,0501
{52,343)
(25,761)
148,302}
185,484
12,183
11,799
32,659
36,425
16,874
6,750
17,935
1263)
iioo)
52,343
263
48,302
7,150
25,498
185,484
33,309
133,6251
210,485
210,169
TOTAL FUNDS
122,477
205,077
327,554
Page 18
continued...

KIDS CLUB KAMPAiA
NOTES TO THE FINANCIAL sfATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
MOVEMENT IN FUNDS- ¢ontlnued
A current year 12 months and prior year 12 months comblned net movement in funds, Included in the above are as
follows:
Incomlng
resources
Resources
expended
Movement
In funds
Unrestricted funds
General Fund
878,806
1640,104)
238,702
Restrlrted funds
Carpentry Prolert
Early Educatlon For All Projert
Education Project
Ewafe Project
School Sponsorship
Communlty Kltchens
Women's InStSatlves
Other Restrlcted
SafeguardSng Fund
Teens Prolect
Football Project
Skllllng Projects
Educatlon- Gweneth Ewafe
Na8uru Educatlon Centre
Legacy Fund
6,290
48,371
20,906
287,581
134,069
6,855
82,188
910
61,997
{19.1341
{60.1701
153.5651
1324.006}
1150,943)
1105)
163,9901
17.9601
(114,3401
112,8441
111,7991
132,659)
136.425)
(16,8741
6.750
18,198
17,0501
152,3431
3,749
7,489
1,250
4,837
185,484
13,7491
133,2501
11,250)
153,139)
125,7611
{48,3021
185,484
852,622
(886,2471
133,625)
TOTAL FUNDS
1,731,428
(1,526,351)
205,077
Restrlrted Fun
Carpentry Project - to provlde youn8 people wlth carpentry skllls
Edutatlon Projert - to provlde sthool educatlon for school-aged children
Ewafe Project - a project to rescue children from abandonment and relntegrate them wlth famllles
Safeguarding Project - safe spaces for children through the Ewafe, Saturday klds clubs, teens and football projects
Saturday Kids aub Projert - a safe Spa￿ for children to 80 on a Saturday away from the dangers of thelr slums
School Sponsorshlp - to provlde school fees and support to school-aged children
Supportlnz ￿Sle Needs - provlsion of baslc sUPPOrt such as hy8iene products, clothes, shoes and food to vulnerable
chlldren
Teens Projert - counsellln8 and support for teenagers in the slum5
Football Projert - football training and support for chlldren in the slums
Women's Initiatlves - to provide women with vocatSonal training
Skllllng Project - fundlng the construction of a new vocational tralnin8 centre In Na8uru slum
Other Projert - funds for monitoring and evaluation of the Ugandan programmes
aguru Project - to fund an early years education ￿ntre
Community Kltthens Project - provlsion of meals for children durfng School holidays
Le8acy Fund - the balance of a legacy re￿iVed durfn8 2024
Page 19
contlnued...

KIDS CLUB KAMPALA
NOTES TO THE FINANCIAL STATEMEKfs- contlnued
FOR THE YEAR ENDED 31 DE￿MBER 2024
13.
EMPLOYEE BENEFrr OBUGATIONS
During the year employers penslon costs totalling £8,287 (2023: £8,430) were payable to defined contrlbutlon personal
penslon scheme5. No penslon contrlbutions were owlng at the balance sheet date (2023: £nill.
RELATED PARTY DISCL05URES
During the year the charlty receNed donatlons totallln8 £4,972 (2023: £21,772> from related partles Iwhlch Includes
trustees, any other members of key management and anyone closely connerted to them}.
Pa8e 20