2025-06-30-accounts - Kids Zone (Hackney)

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Kids Zone (Hackney)

Report

and

Financial

Statements

For The Year Ended

30 June 2025 Charity Number 1153024

Kids Zone (Hackney)

Contents
	Page
Legal and Administrative Information	1
Report of The Trustees	2 and 3
Statement Of Financial Activities	4
Balance Sheet	5
Notes forming part of the financial statements	6 to 8
Accountants Report	9

Kids Zone (Hackney)

Trustees

Mr. Mark Spitzer Mr. Phillipe Herzeft Mr. Eliezer Margolis

Administration Address

Mr Maurice Breuer 1 Grovelands Road South Tottenham London N15 6BS

Charity Number 1153024

Accountants

C Rosen

Page 1

Kids Zone (Hackney) Report of the Trustees

The Trustees present their annual report with accounts of the Charity for the Year Ended 30 June 2025.

Status and Administration

Kids Zone (Hackney) is constituted by trust deed, dated 23rd July 2013 and is a Registered Charity.

Trustees

The Trustees in office throughout the year were:

Mr. Mark Spitzer

Mr. Phillipe Herzeft

Mr. Eliezer Margolis No trustee has any beneficial interest in the Charity and all gave their time voluntarily.

Objectives and Activities

Kids Zone (Hackney) targets large families that are interested in something more than simple baby-sitting facilities; they would like the children to be enrolled in a program that offers development of many different skills including: social skills, arts and crafts, reading, numbers, etc.

Kids Zone (Hackney) Report of the Trustees

Reserves Policy

The Trustees aim to maintain unrestricted funds, which are the free reserves of the Charity at a level of at least six months running costs and up to one year's running costs. The Trustees are pleased to have achieved a level of reserves for the Charity this past year, in accordance with their aim.

Responsibilities of the Trustees

Charity Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the Balance Sheet Date, and of its incoming resources, including income and expenditure for the financial year.

In preparing those financial statements, the Trustees should follow best practice and

a. Select suitable accounting policies and the apply them consistently.
b. Make judgements and estimates that are reasonable and prudent.
c. Follow applicable accounting standards and the Charities SORP 2015, disclosing and explaining any departures in the financial statements.

d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them as Trustees to ensure that the financial statements comply with the Charity Law.

The Trustees are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other regularities.

Board Of Trustees

The members of the Board Of Trustees are set out on Page 1.

Trustee Mr. Mark Spitzer 26 August 2025

Page 3

Kids Zone (Hackney)

Statement Of Financial Activities

For The Year Ended 30 June 2025

Notes Unrestricted Restricted Funds Funds £ £ INCOMING RESOURCES Activities to further the Charity's Objects 2 657,701 0 Total Incoming Resources 657,701 0 RESOURCES EXPENDED Cost of Generating Funds 0 0 Net Incoming Resources Available For Charitable Application 657,701 0 Cost of Activities In Furtherance 3 of the Charity's Objects 426,711 0 Governance Costs 5 89,292 0 Total Charitable Expenditure 516,003 0 Total Resources Expended 3 516,003 0 Net Movement In Funds 141,698 0 Transfer To / (From) Reserves 0 0 Net Reserves for the Year 141,698 0 Total Funds 46,066 0 Total Funds 11 £ 187,764 £ 0 Carried Forward Brought Forward	2025 2024 Total Funds Total Funds £ £ 657,701 457,153 657,701 457,153 0 0 657,701 457,153 426,711 350,533 89,292 78,473 516,003 429,006 516,003 429,006 141,698 28,147 0 0 141,698 28,147 46,066 17,919 £ 187,764 £ 46,066	2025 2024 Total Funds Total Funds £ £ 657,701 457,153 657,701 457,153 0 0 657,701 457,153 426,711 350,533 89,292 78,473 516,003 429,006 516,003 429,006 141,698 28,147 0 0 141,698 28,147 46,066 17,919 £ 187,764 £ 46,066	2025 2024 Total Funds Total Funds £ £ 657,701 457,153 657,701 457,153 0 0 657,701 457,153 426,711 350,533 89,292 78,473 516,003 429,006 516,003 429,006 141,698 28,147 0 0 141,698 28,147 46,066 17,919 £ 187,764 £ 46,066
		457,153 0 457,153 350,533 78,473 429,006 429,006
			28,147 0 28,147
			17,919 46,066

Page 4

Kids Zone (Hackney)

Balance Sheet at 30 June 2025

2025 £ 147,683 54,166 201,849 (14,085) 187,764 187,764 £ 187,764 0 187,764 £ 187,764	2024 £ 0 69,801 69,801 (23,735)	2024 £ 0 69,801 69,801 (23,735)
	£	46,066
		46,066
		46,066
£	£	0 46,066
		46,066

Approved by the Trustees on 26 August 2025, and signed on behalf of them all.

Mr. Mark Spitzer Trustee

The notes on pages 6 to 8 form part of these accounts.

Page 5

Kids Zone (Hackney)

Notes To The Accounts - 30 June 2025

1) Principal Accounting Policies

Basis of Accounting

The Accounts have been prepared under the historical cost convention in accordance with the Charities Act (Accounts and Reports) 2011, and the Financial Reporting Standard for Smaller Entities 102, and follow the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (effective from April 2015).

Cash Flow

The accounts do not include a cash flow statement because the charity as a small reporting entity is exempt from the requirement to prepare such a statement.

Donations and Fund Accounting

Donations received for the general and main purposes of the Charity is included as unrestricted funds in the Statement of Financial Activities when receivable.

Donations and Grants for activities restricted by the donors are taken to restricted funds if the wishes and conditions of the donor are legally binding on the Trustees.

Resources Expended

Management and administration costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

The irrecoverable element of VAT is included with the item of expense to which it relates.

Unrestricted Restricted Funds Funds £ £ 2) Incoming Funds Statutory Funding 269,846 Grants 27,638 User Fees 360,217 657,701 0 Statutory Feesfrom London Borough of Hackney LD Services 0 0 Total Income Generated £ 657,701 £ 0	Total 2025 2024 £ £ 269,846 17,739 27,638 27,513 360,217 304,676 657,701 349,928 0 107,225 £ 657,701 £ 457,153	Total 2025 2024 £ £ 269,846 17,739 27,638 27,513 360,217 304,676 657,701 349,928 0 107,225 £ 657,701 £ 457,153
		349,928
		107,225
		457,153

Page 6

Kids Zone (Hackney)

Notes To The Accounts - 30 June 2025

Unrestricted Restricted 3) Analysis of Total Resources Expended Funds Funds Charitable Activities Cost of Activities In Furtherance of the Charity's Objects Charitable Activities Car Repayments 0 Cleaning 882 DTS 4,194 Data Base Service 0 Food and Drink 22,570 Furniture and Fittings 502 Insurance 1,175 Payroll 344,191 Petrol 1,453 Repairs 28,627 Stationery 6,454 Staff Training 2,000 Supplies and Services and Toiletries 0 Telephone 3,211 Toiletries 3,092 Toys 8,360 Travel 0 Total 426,711 0 Total Cost of Activities In Furtherance of the Charity's Objects £ 426,711 £ 0 4) Cost of Generating Funds 5) Governance Costs Accountancy Bank Charges Rent Security 6) 7) The average number of Employees during the year, on a full time equivalent basis was No Employee was paid above £60,000 per year. Taxation The Charity is exempt from taxation on its charitable activities. Charitable Activities	Total Total 2025 2024 £ £ 0 0 882 852 4,194 0 0 0 22,570 16,376 502 0 1,175 1,088 344,191 283,181 1,453 0 28,627 29,048 6,454 3,759 0 1,793 3,211 1,172 3,092 0 8,360 11,115 0 2,149 424,711 350,533 £ 426,711 £ 350,533 £ 0 £ 0 0 0 1,433 129 60,000 51,230 27,859 27,114 £ 89,292 £ 78,473 2025 2024 38 35	Total Total 2025 2024 £ £ 0 0 882 852 4,194 0 0 0 22,570 16,376 502 0 1,175 1,088 344,191 283,181 1,453 0 28,627 29,048 6,454 3,759 0 1,793 3,211 1,172 3,092 0 8,360 11,115 0 2,149 424,711 350,533 £ 426,711 £ 350,533 £ 0 £ 0 0 0 1,433 129 60,000 51,230 27,859 27,114 £ 89,292 £ 78,473 2025 2024 38 35
		£

Page 7

Kids Zone (Hackney) Notes To The Accounts - 30 June 2025

8) Debtors Other Debtors 9) Creditors: Amounts falling due within Debt due within one year 10) Net Assets of The Charity's Funds	2025 2024 £ £ 147,683 0 £ 147,683 £ 0 one year 2025 2024 £ £ 14,085 23,735 £ 14,085 £ 23,735	2025 2024 £ £ 147,683 0 £ 147,683 £ 0 one year 2025 2024 £ £ 14,085 23,735 £ 14,085 £ 23,735
		23,735

Restricted Funds Unrestricted Funds Total Funds 11) Restricted Funds : £ 0 Total Funds £ 0 12) Unrestricted Funds : £ General Reserve 46,066 Total Funds £ 46,066 30 June 2024 Balance at 30 June 2024 Balance at	Fixed Assets Net Current Assets Long Term Liabilities Fund Balances £ £ £ £ 0 0 0 0 0 187,764 0 187,764 £ 0 £ 187,764 £ 0 £ 187,764 Movements In The Year Transfer To Income Expended /(From) £ £ Reserves £ 0 0 0 0 £ 0 £ 0 £ 0 £ 0 Movements In The Year Transfer To Income Expended /(From) £ £ Reserves £ 657,701 516,003 0 187,764 £ 657,701 £ 516,003 £ 0 £ 187,764 Balance at 30 June 2025 Balance at 30 June 2025	Fixed Assets Net Current Assets Long Term Liabilities Fund Balances £ £ £ £ 0 0 0 0 0 187,764 0 187,764 £ 0 £ 187,764 £ 0 £ 187,764 Movements In The Year Transfer To Income Expended /(From) £ £ Reserves £ 0 0 0 0 £ 0 £ 0 £ 0 £ 0 Movements In The Year Transfer To Income Expended /(From) £ £ Reserves £ 657,701 516,003 0 187,764 £ 657,701 £ 516,003 £ 0 £ 187,764 Balance at 30 June 2025 Balance at 30 June 2025
		187,764

13) Related Party Transactions

No trustee nor any person connected with them received any remuneration, or claimed any expense, during the year, from this or any related Charity.

There were no Related Party Transactions in the Year.

Page 8

Independent Exmainer's Report to the Trustees on the Unaudited Accounts of the Charity Kids Zone (Hackney) For The Year Ended 30 June 2025

We report on the financial statements of Kids Zone (Hackney) for the year ended 30 June 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. These financial statements have been prepared, under the historical cost convention, and in accordance with the recommendations in Accounting and Reporting By Charities: Statement of Recommended Practice (Issued 2015), and the Financial Reporting Standard for Smaller Entities 102 (effective 2016), and the accounting policies set out therein.

Respective Responsibilities Of Trustees and Independennt Examiner

As described on page 3, the trustees of the charity are responsible for the preparation of the accounts, and they consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply. It is our responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 249 of the Act, whether particular matters have come to our attention.

Basis of Independent Examiner's Report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. These procedures provide only the assurance expressed in our opinion.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

Opinion

In our opinion, no matter has come to our attention,

1) which gives us reasonable cause to believe that, in any material respect, the requirements a) to keep accounting records in accordance with section 130 of the Act; and
b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or
2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date 26 August 2025

Independent Exmainer

C Rosen

Page 9