## **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** |Notes
**Current Assets**
Debtors
8
Cash at Bank and in Hand
**Creditors**
**:**Amounts falling due
within one year
9
**Net Current Assets**
**Total Assets less Current Liabilities**
**Net Assets**
10
**Restricted Funds**
11
**Unrestricted Funds**
12
**Total Funds**|_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 Fees**from 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