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2022-08-31-accounts

Be Kind Movement Trustees Report and Accounts for Year Ended 31 August 2022

Charitable Incorporated Organisation Registered Charity Number 1161876

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Table of Contents

Charity Information ................................................................ 2
Trustees Report ...................................................................... 3
Charitable Objective ……….………………..…………………. 4
Challenges ………………….………………..………………….. 4
Delivery of Goals & Activities
…………..………………….. 5
Financial Review ……………………………………………….11
Plans for Future ………..……………………………………….13

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Charity Information

Address 199 St Ann’s Hill London SW18 2RX

Bankers Barclays Bank 376 Garratt Lane Earlsfield London SW18 4HP

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

2

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Trustees Report

The Trustees present their report and financial statement for the year ending 31st August 2022. This report and accounts have been prepared by reference to Accounting by Charities - Statement of Recommended Practice 2005, Financial Reporting Standards for Smaller Enterprises 2015 and Charities Act 2011.

The Charity is a Charitable Incorporated Organisation (CIO) and is an independent charity established on 30th May 2015. The CIO’s annual report is published on the Charity Commission Website.

Statement of Trustees’ responsibilities

The Charities Act 2011 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 and of the incoming resources and application of resources of the charity for that period.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy the financial position of the charity.They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Organisation

The Trustees are:Mrs Premila Puri Mr Shavy Makh Mr Jitendra Patel

The Members of the CIO are individuals who undertake to act in good faith to further the purposes of the CIO. The affairs of the CIO are managed by the Charity Trustees of which there are three as per the requirements. Decisions are made by simple majority of votes at a meeting of Trustees or by resolution made in writing or in electronic form and agreed by all Trustees. Day to day management of the Charity’s affairs, strategy and fundraising is assigned to Mrs Premila Puri, Acting CEO. Shavy Makh’s primary role is Child Safeguarding Lead and Complaints Executive. Jitendra Patel has had a commercial role however intends to hand in his resignation once the Charity has recruited new Trustee(s) in the coming months.

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL

www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Charitable Objective

Be Kind Movement’s purpose is:

To promote physical, mental and moral development of children and young people in the UK or overseas, including development of emotional intelligence skills.

The three aims for children and young people are to:

Challenges

We continued the financial year beginning September 2021 with the uncertainties that plagued us through 2020, namely the future of the economy, the challenges of being a small charity including fundraising and capacity. Latter was especially challenging and impacted our day to day performance to deliver as volunteers returned to their furlough jobs following the roll out of the Covid-19 vaccination.

The key challenges facing the charity:

  1. Capacity - whilst we increased our volunteer numbers from 3 to 30, at our peak in 2020, the charity still lacked senior expertise (within Grants, Fundraising, Operations, Partnerships and Education Development) as many of the volunteers were placement students, graduates or those in the relatively early stages of their career. The trustee and founder, Premila Puri, came on board in 2020 as an interim CEO on a full time voluntary basis to provide strategic and operational leadership. As volunteers returned to their jobs, volunteer capacity dropped to 15 people leading to a reduction in the organisation’s overall capacity to deliver.

  2. Finances - our young team of non-grant writers worked on upskilling their knowledge and skills (with no head of department in place) and began submitting grants to Trusts and Foundations achieving a moderate level of success compared to previous years. There remain funds that we do not qualify for as our turnover is below a certain threshold. As the pandemic hit and lockdown ensued, we were unable to host our annual fundraising event and instead we relied on digital events, raising some

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

operational funds and brand awareness. This impacted overall fundraising and grant writing.

  1. Core funding - whilst we won project grant funding, winning core funding remains our biggest challenge but a crucial one as it would provide resources for part time staff especially those with specialist skills such as social media, finance, grant writing, youth workers, website redesign, legal and HR. Without steady income that covers operating costs and organisational development, planning for the long term needs and the stability of the charity remains compromised.

  2. Schools - we have faced a growing demand for KISP™however with schools facing budgetary constraints and the charity having limited grant funding, we were unable to meet the increased demand for kindness workshops. We have started to explore the possibility of setting up Be KInd Academy, an e-learning platform, which would be a more cost effective and carbon footprint friendly way to reach schools across the UK at a fraction of a price which would be subsidised for schools from low income boroughs with independent schools paying the full fees.

Delivery of Goals September 2021 - August 2022

Fundraising overview

The results for the year and financial position are set out in the Statement of Financial Activities and the Balance Sheet.

  1. We raised a total of £54,146 income for the year ending August 2022; resources expended were £49,140.00 giving us a surplus of £5,006.00. The latter combined with the previous year’s balance gave the charity a net income of £17,767.00 which includes reserves of £2500.00.

  2. Our biggest source of funding has been grant income (£48,376.00) with community fundraising coming in second (£5,568.00)

  3. We submitted 26 grant applications and our success rate was 27%

  4. We ran two fundraising campaigns - Big GIve June 2022 and Kindness at Christmas campaign Dec 2021.

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Partnerships

BKM currently has three active partnerships as follows:

Kind Natured

Kind Natured is a British based beauty brand and their mission is to hold kindness at their core, to support people, planet & self. They're a passionate bunch, creating natural formulations that deliver products without compromise. The principal objective was for Kind Natured to raise funds, awareness and promote the work of the Charity with 1% of net sales based on sale of Kind Natured merchandise. We received £3400.23 from Kind Natured in the year ending August 2022.

Enjoy Stevie

Enjoy Stevie is a discount platform offering deals, discount offers and vouchers for UK's favourite restaurants, cinemas, food deliveries, perks and online retail brands. Stevie runs their company on kindness, making it the perfect fit with the Be Kind Movement. Supporting us with fundraising by providing us with auction and raffle prizes.

Be Kind Productions

Be Kind Productions is a film production company set up by Premila Puri, founder of Be Kind Movement. Premila has been providing in kind services to support the charity with the sourcing of films, liaising with filmmakers and producing filmed content that is included in Kindness in School Programme™.

Never Forget Marketing, digital marketing consultancy and Calmer, a training organisation, for organisational reasons are no longer able to support us financially.

What did fundraising allow us to do?

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL

www.bekindmovement.co.uk

6

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Education Activities

We had a very busy year developing and designing content for workshops even as we had a smaller team of volunteers. However, recruiting two part-time volunteers who were teachers in primary and secondary schools helped us greatly with feedback on films and content that was bespoke to the needs of the children. We continued to source films, design workshops and handbooks.

Kindness workshops are experiential and creative workshops that involve students watching high impact short form visual content subsequently engaging in thought-provoking exercises, role plays, creative games, discussions and cooperative learning activities, with an action-oriented task at the end of each class. These workshops enable children to connect the dots of the educational material to their everyday lives. Based on this holistic approach, children investigate and explore their answers in a way which builds connection and meaning with the material whilst enabling deeper communication and reflection on what kindness means to them on a daily basis and what they would do differently.

Impact of Kindness workshops from children and teachers: https://www.youtube.com/watch?v=uiiWxXdxWTI&t=6s

We also successfully delivered digital filmmaking kindness workshops to four primary schools, namely Burntwood Primary, John Burns Primary, Emanuel School and Northcote Lodge. Latter two were private independent schools; the former were two schools from low income areas. All schools were based in Wandsworth. These workshops were funded by Awards for All.

Kindness Detective digital filmmaking workshop

Student project:

https://www.youtube.com/watch?v=rdVmX0sH6gA&list=UULF-WAIfTgd HahZiYOD5al2kg&index=3

Teacher feedback:

https://www.youtube.com/watch?v=rzm622-hbtY&list=UULF-WAIfTgdHa hZiYOD5al2kg&index=4

Kind Superheroes digital filmmaking workshop

Student project

https://www.youtube.com/watch?v=Y3ZEGAFqB3E&list=UULF-WAIfTgd HahZiYOD5al2kg&index=6

Teacher feedback:

Be Kind Movement is a registered charity in England and Wales (1161876).

1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

https://www.youtube.com/watch?v=hBoK4Fj7wHQ&list=UULF-WAIfTgd HahZiYOD5al2kg&index=9

In addition to kindness workshops, we also won funding from Thomas Grant Foundation to produce and shoot a film called Newbie with primary school children on the subject of disability and kindness in July 2022. This was a collaborative project between Emanuel School and John Burns primary School, in association with Be Kind Movement, and a local production company called Be Kind Productions. James Skinner, co-writer and director, and film teacher at Emanuel School, led the project with John Burns. In May 2023 we will be screening this film to years 5 and 6 and the charity will deliver kindness workshops on Newbie to Year 5, and to other schools in Wandsworth and beyond.

Digital Marketing and Social Media Activities

Laura May, who joined as Head of Social Media and Marketing in March 2020, continued in a voluntary capacity until December 2021 with her company Never Forget Forget Marketing providing pro bono services. However from January 2022 given the pressures on small entrepreneur led businesses she was unable to provide her pro bono services. We agreed to pay her a nominal fee of £250.00 for 8 hours monthly support. She continued to lead a virtual team of 4-5 volunteers often providing more than 8 hours support to the charity.

Our marketing and digital footprint remained strong throughout the year with a team of volunteers and placement students. The charity’s wins and finalist nominations helped spearhead heavy social media engagement. We have been able to achieve growth across all our social media

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

channels and google ads have been of significant value in bringing new enquiries from schools. BKM is very active on social media and has an

ever-expanding follower base. Social media posts provide updates on our

work, give information about upcoming events, share relevant stories related to well-being and kindness and raise awareness for mental health and kindness

2021-22 saw progressive growth for the charity in the area of digital marketing and social media as follows:

Be Kind Movement is a registered charity in England and Wales (1161876).

1 The Mews Little Brunswick Street Huddersfield, HD1 5JL

www.bekindmovement.co.uk

9

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

The Charity Trustees have reviewed all of their activities and conclude these have had due regard to public benefit guidance published by the Commission.

Be Kind Movement Overview

The charity continues to build emotional intelligence skills in children and young people that promotes mental, social, emotional and physical needs. We do this through the medium of films and the transformative power of kindness. The demand for our services has continued to grow with schools identifying a greater need for children and young people to be kinder, civil, tolerant of each other in classrooms, playgrounds and beyond.

Overall the charity was able to maintain a similar level of income as the previous year though we experienced a higher rate of volunteer attrition due to volunteers returning to work as the economy bounced back after Covid-19. The need to recruit salaried employees remains a high priority in order to cope with the increased demand from schools, to manage business as usual and to fundraise for the future needs of the charity.

The government’s Kickstart Program which the charity participated in in early 2021 successfully continued into 2022 with a number of young people benefiting from the government’s financial assistance and from the opportunity to learn on the job in a professional context with the charity in areas such as Digital marketing, Grant writing and Admin.

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL

www.bekindmovement.co.uk

10

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

This year was the first year that the charity was nominated as a finalist at a number of award ceremonies. Our Founder and acting CEO, Premila Puri, was a finalist at the Wandsworth Enterprise Awards and a Nominee for Positivity at the Small Business Awards. She won the Charity

Champion Award at The Best Business Awards in October 2021, and the charity was nominated as a Finalist at the very prestigious National Diversity Awards 2021 in Liverpool. The charity was selected as one of 125 finalists out of a staggering 75,000 entries. A very proud moment for

everyone at Be Kind Movement. In addition, the charity’s short film “Making Kindness the Norm’ was selected as a finalist at the Charity Film Awards.

Premila Puri was also invited to present an award to the kindest pupil at the first ever Be Kind Awards ceremony at Keele University in March 2021. The Awards have been set up by two teachers in the Midlands to recognise, celebrate and award kindness amongst children, was also invited

Premila Puri has continued to lead as an Interim CEO two-three (2-3) days a week unpaid and it is hoped that in the coming year this role would be delivered by a part-time salaried person. As previous years, where Premila Puri provides specialist services such as workshop facilitation, grant writing, reviewing educational material etc, these are chargeable activities approved by the Charity Commission.

Financial review

The results for the year and financial position are set out in the Statement of Financial Activities and the Balance Sheet. Resources expended were £49,140.00 with incoming resources of 54,146.00, with a surplus of £5,006.00. The latter combined with the previous year’s balance gave the charity net current asset of £12,761.00, and a net income of £17,767.00 which includes reserves of £2,500.00.

For the year ending 2022, our biggest source of income has been from grant income (£48,376.00) with community fundraising coming in second (£5,568.00). Despite working with 50% less human resources, the charity was able to marginally increase its revenue which was only possible due to our dedicated team of part-time volunteers.

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL

www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Based on the 2021-22 financial income breakdown, the following can be concluded going forward:

coming year due to cost of living.

Restricted General Reserves:

Be Kind Movement is a 100% voluntary driven charity and all funds raised through grants and other restricted income is allocated to the delivery of our charitable goals. The Trustees have agreed to keep a General Reserve that represents approximately 12 months of operating costs (£2,500) enabling main operations to continue regardless of fundraising. This amount would cover our monthly operational (mainly subscription, IT, Insurance and misc) costs and any emergency winding down costs however this does not cover any costs associated with delivering our aims, projects or activities.

For the coming financial year, the strategy we are looking to implement includes building income through fundraising activities, with a focus on diversifying income streams.

How we intend to use main reserves:

We currently have sufficient income to establish reserves at this level and this will be maintained through unrestricted income. The amount of reserves we have will be calculated and monitored every 6 months by Trustees. This policy is renewed every year or whenever there are significant changes to funding income streams or any increased operational costs.

The process of reviewing the policy includes:

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Future Plans September 2022 – August 2023

Fundraising

Marketing and Social Media

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

our educational content specifically kindness workshops

Educational Research Plans

Operations

The challenge for Be Kind Movement is to stay afloat whilst raising awareness of its work and continuing to deliver its Kindness in School Programme™with no salaried staff and with less than 10 part-time volunteers. Whilst the pandemic has been disruptive and challenging in the last two years, this is slowly being replaced by the cost of living crises and higher inflation costs. Be Kind Movement will continue to be resilient and innovative in meeting the emotional, mental and social educational needs of the children and young people we serve. A significant investment is required to build on the spectacular progress the charity has made since April 2020 to date.

We would like to thank the Be Kind family of volunteers, supporters, friends, partners and well wishers for supporting our vision of a kinder world for our children. We are truly humbled and in gratitude for your continued dedication, passion and commitment for the greater good.

Premila Puri - Trustee and Acting CEO June 2022

Be Kind Movement is a registered charity in England and Wales (1161876). 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

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CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/21

Be Kind Movement is a registered charity in England and Wales (1161876).

1 The Mews Little Brunswick Street Huddersfield, HD1 5JL www.bekindmovement.co.uk

15

Be Kind Movement

Charity No. 01161876

Trustees' Report and Unaudited Accounts

31 August 2022

Be Kind Movement Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6 to 13
Detailed Statement of Financial Activities 14 to 15

Page 1

Be Kind Movement Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 01161876

Trustees

The following trustees served during the year:

S. Makh

J. Patel

P. Puri

Accountants

Solutions Accountancy & Bookkeeping Ltd 1 The Mews

Little Brunswick Street Huddersfield

HD1 5JL

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Premila Puri

Premila Puri (Feb 7, 2023 22:50 GMT)

P. Puri Trustee 07 February 2023

Page 2

Be Kind Movement Independent Examiners Report

Independent Examiner's Report to the trustees of Be Kind Movement

I report to the trustees on my examination of the financial statements of Be Kind Movement for the year ended 31 August 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

CPAA

Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield

HD1 5JL 07 February 2023

Page 3

Be Kind Movement Statement of Financial Activities

for the year ended 31 August 2022

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other
5
Total
Expenditure on:
Charitable activities
6
Other
7
Total
Net gains on investments
Net income
8
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Restricted
funds		 Total funds Total funds
2022 2022 2022 2021
£ £ £ £
5,035 - 5,035 5,671
533 - 533 162
29,989 18,589 48,578 47,833
35,557 18,589 54,146 53,666
983 - 983 780
29,265 18,892 48,157 44,571
30,248 18,892 49,140 45,351
- - - -
5,309 (303) 5,006 8,315
- - - -
5,309 (303) 5,006 8,315
5,309 (303) 5,006 8,315
(4,463) 17,224 12,761 5,446
846 16,921 17,767 13,761

Page 4

Be Kind Movement Balance Sheet at 31 August 2022

Charity No. 01161876
Current assets
Debtors
10
Cash at bank and in hand
Creditors:Amount falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
12
Restricted income funds
Unrestricted funds
12
General funds
Reserves
12
Total funds		 2022
£
2,024
33,812
35,836
(18,069)
17,767
17,767
17,767
17,767
16,921
16,921
846
846
17,767		 2021
£
-
23,594
23,594
(10,833)
12,761
12,761
12,761
12,761
17,224
17,224
(4,463)
(4,463)
12,761

Approved by the trustees on 07 February 2023

And signed on their behalf by:

Premila Puri

Premila Puri (Feb 7, 2023 22:50 GMT) P. Puri Trustee 07 February 2023

Page 5

Be Kind Movement Notes to the Accounts

for the year ended 31 August 2022

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 6

Be Kind Movement Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 7

Be Kind Movement

Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Other
Total
Expenditure on:
Other
Total
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
4
Income from charitable activities
Digital Sales and Auction
Events Ticket Sales		 Unrestricted
funds
2021
£
5,671
162
4,581
10,414
17,421
17,421
(7,007)
(1,902)
(8,909)
(8,909)
4,446
(4,463)
Unrestricted
£
5,035
5,035
Unrestricted
£
533
-
533		 Restricted
funds
2021
£
-
-
43,252
43,252
27,930
27,930
15,322
1,902
17,224
17,224
-
17,224
Total
2022
£
5,035
5,035
Total
2022
£
533
-
533		 Total funds
2021
£
5,671
162
47,833
53,666
45,351
45,351
8,315
-
8,315
8,315
4,446
12,761
Total
2021
£
5,671
5,671
Total
2021
£
108
54
162

Page 8

Be Kind Movement

Notes to the Accounts

5 Other income

Gift Aid
Grants
Interest
6
Expenditure on charitable activities
Governance costs
7
Other expenditure
Direct expenses
Advertising and marketing
Employee costs
Motor and travel costs
General administrative costs
Legal and professional costs
8
Net income before transfers
This is stated after charging:
Independent Examiner's fee
9
Staff costs
Salaries and wages
Pension costs
No employee received emoluments in excess		 Unrestricted
£
200
29,787
2
29,989		 Restricted
£
-
18,589
-
18,589		 Total
2022
£
200
48,376
2
48,578		 Total
2021
£
325
47,507
1
47,833
Unrestricted
£
6,120
3,397
16,547
482
2,269
450
29,265
of £60,000.		 Unrestricted
£
983
983
Restricted
£
18,892
-
-
-
-
-
18,892
2022
£
500
2022
16,463
84
16,547		 Total
2022
£
983
983
Total
2022
£
25,012
3,397
16,547
482
2,269
450
48,157		 Total
2021
£
780
780
Total
2021
£
23,609
1,559
15,934
8
2,845
616
44,571
2021
£
500
2021
15,589
-
15,589

Page 9

Be Kind Movement Notes to the Accounts

10 Debtors

10 Debtors
Trade debtors
Other debtors
11 Creditors:
amounts falling due within one year
Trade creditors
Deferred income		 2022
£
1,928
96
2,024
2022
£
1,148		 2021
£
-
-
-
2021
£
-
16,921 10,833
18,069 10,833

Page 10

Be Kind Movement Notes to the Accounts

12 Movement in funds

Restricted funds:
Restricted income funds:
Aviva Community Fund
Thrale Almshouse
National Lottery
Postcode Society Trust
Aviva Kindness Workshop
Forgotten Voices
Tesco
Other restricted grants
Total
Unrestricted funds:
General funds
Total funds		 At 1
September
2021
1,720
2,000
9,900
500
933
269
1,000
902
17,224
(4,463)
12,761		 Incoming
resources
(including
other
gains/losses
)
£
-
-
-
-
67
-
-
18,522
18,589
35,557
54,146		 Resources
expended
£
(1,220)
(2,000)
(9,900)
(500)
-
(269)
-
(5,003)
(18,892)
(30,248)
(49,140)		 At 31
August
2022
£
500
-
-
-
1,000
-
1,000
14,421
16,921
846
17,767

Purposes and restrictions in relation to the funds:

Restricted funds: Aviva Community Fund Thrale Almshouse National Lottery Postcode Society Trust Aviva Kindness Workshop Forgotten Voices Tesco Other restricted grants Other restricted grants carried forward is made up of the following; Wimbledon £10,000.00, Tesco £1,000.00, Thomas Grant Foundation £1,547.00 and Big Give Xmas fundraising £2,874.35.

13 Analysis of net assets between funds

Analysis of net assets between funds
Net current assets Unrestricted
funds
£
7,885
7,885		 Restricted
funds
£
9,882
9,882		 Total
£
17,767
17,767

Page 11

Be Kind Movement Notes to the Accounts

14 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
September
2021
£		 Cash flows
£		 At 31
August
2022
£
23,594 10,218 33,812
23,594
23,594		 10,218
10,218		 33,812
33,812
Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2022
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:		 are as follows:
2022
Other
£
2022
£
84		 2021
Land and
buildings
£		 2021
Other
£
2021
£
-

15 Commitments

Page 12

Be Kind Movement Detailed Statement of Financial Activities

for the year ended 31 August 2022

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Digital Sales and Auction
Events Ticket Sales
Other
Gift Aid
Grants
Interest
Total income and endowments
Expenditure on:
Governance costs
Total of expenditure on charitable
activities
Other expenditure
Direct expenses
Advertising and marketing
Employee costs
Salaries/wages
Pension costs
Staff entertainment
Staff training
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
General insurances
Postage and couriers		 Unrestricted
funds
2022
£
5,035
5,035
533
-
533
200
29,787
2
29,989
35,557
983
983
983
6,120
3,397
9,517
16,463
84
-
-
16,547
482
482
48
52		 Restricted
funds
2022
£
-
-
-
-
-
-
18,589
-
18,589
18,589
-
-
-
18,892
-
18,892
-
-
-
-
-
-
-
-
-		 Total funds
2022
£
5,035
5,035
533
-
533
200
48,376
2
48,578
54,146
983
983
983
25,012
3,397
28,409
16,463
84
-
-
16,547
482
482
48
52		 Total funds
2021
£
5,671
5,671
108
54
162
325
47,507
1
47,833
53,666
780
780
780
23,609
1,559
25,168
15,589
-
100
245
15,934
8
8
229
80

Page 13

Be Kind Movement

Detailed Statement of Financial Activities

Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 381
178
1,373
162
75
2,269
450
-
450
29,265
30,248
-
5,309
5,309
-
5,309
(4,463)
846		 -
-
-
-
-
-
-
-
-
18,892
18,892
-
(303)
(303)
-
(303)
17,224
16,921		 381
178
1,373
162
75
2,269
450
-
450
48,157
49,140
-
5,006
5,006
-
5,006
12,761
17,767		 382
504
1,620
30
-
2,845
-
616
616
44,571
45,351
-
8,315
8,315
-
8,315
5,446
13,761

Page 14

Be Kind Movement

Charity No. 01161876

Trustees' Report and Unaudited Accounts

31 August 2022

Be Kind Movement Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Accounts 6 to 13
Detailed Statement of Financial Activities 14 to 15

Page 1

Be Kind Movement Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 01161876

Trustees

The following trustees served during the year:

S. Makh

J. Patel

P. Puri

Accountants

Solutions Accountancy & Bookkeeping Ltd 1 The Mews

Little Brunswick Street Huddersfield

HD1 5JL

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Premila Puri

Premila Puri (Feb 7, 2023 22:50 GMT)

P. Puri Trustee 07 February 2023

Page 2

Be Kind Movement Independent Examiners Report

Independent Examiner's Report to the trustees of Be Kind Movement

I report to the trustees on my examination of the financial statements of Be Kind Movement for the year ended 31 August 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

CPAA

Solutions Accountancy & Bookkeeping Ltd 1 The Mews Little Brunswick Street Huddersfield

HD1 5JL 07 February 2023

Page 3

Be Kind Movement Statement of Financial Activities

for the year ended 31 August 2022

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other
5
Total
Expenditure on:
Charitable activities
6
Other
7
Total
Net gains on investments
Net income
8
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Restricted
funds		 Total funds Total funds
2022 2022 2022 2021
£ £ £ £
5,035 - 5,035 5,671
533 - 533 162
29,989 18,589 48,578 47,833
35,557 18,589 54,146 53,666
983 - 983 780
29,265 18,892 48,157 44,571
30,248 18,892 49,140 45,351
- - - -
5,309 (303) 5,006 8,315
- - - -
5,309 (303) 5,006 8,315
5,309 (303) 5,006 8,315
(4,463) 17,224 12,761 5,446
846 16,921 17,767 13,761

Page 4

Be Kind Movement Balance Sheet at 31 August 2022

Charity No. 01161876
Current assets
Debtors
10
Cash at bank and in hand
Creditors:Amount falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
12
Restricted income funds
Unrestricted funds
12
General funds
Reserves
12
Total funds		 2022
£
2,024
33,812
35,836
(18,069)
17,767
17,767
17,767
17,767
16,921
16,921
846
846
17,767		 2021
£
-
23,594
23,594
(10,833)
12,761
12,761
12,761
12,761
17,224
17,224
(4,463)
(4,463)
12,761

Approved by the trustees on 07 February 2023

And signed on their behalf by:

Premila Puri

Premila Puri (Feb 7, 2023 22:50 GMT) P. Puri Trustee 07 February 2023

Page 5

Be Kind Movement Notes to the Accounts

for the year ended 31 August 2022

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 6

Be Kind Movement Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 7

Be Kind Movement

Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Other
Total
Expenditure on:
Other
Total
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
4
Income from charitable activities
Digital Sales and Auction
Events Ticket Sales		 Unrestricted
funds
2021
£
5,671
162
4,581
10,414
17,421
17,421
(7,007)
(1,902)
(8,909)
(8,909)
4,446
(4,463)
Unrestricted
£
5,035
5,035
Unrestricted
£
533
-
533		 Restricted
funds
2021
£
-
-
43,252
43,252
27,930
27,930
15,322
1,902
17,224
17,224
-
17,224
Total
2022
£
5,035
5,035
Total
2022
£
533
-
533		 Total funds
2021
£
5,671
162
47,833
53,666
45,351
45,351
8,315
-
8,315
8,315
4,446
12,761
Total
2021
£
5,671
5,671
Total
2021
£
108
54
162

Page 8

Be Kind Movement

Notes to the Accounts

5 Other income

Gift Aid
Grants
Interest
6
Expenditure on charitable activities
Governance costs
7
Other expenditure
Direct expenses
Advertising and marketing
Employee costs
Motor and travel costs
General administrative costs
Legal and professional costs
8
Net income before transfers
This is stated after charging:
Independent Examiner's fee
9
Staff costs
Salaries and wages
Pension costs
No employee received emoluments in excess		 Unrestricted
£
200
29,787
2
29,989		 Restricted
£
-
18,589
-
18,589		 Total
2022
£
200
48,376
2
48,578		 Total
2021
£
325
47,507
1
47,833
Unrestricted
£
6,120
3,397
16,547
482
2,269
450
29,265
of £60,000.		 Unrestricted
£
983
983
Restricted
£
18,892
-
-
-
-
-
18,892
2022
£
500
2022
16,463
84
16,547		 Total
2022
£
983
983
Total
2022
£
25,012
3,397
16,547
482
2,269
450
48,157		 Total
2021
£
780
780
Total
2021
£
23,609
1,559
15,934
8
2,845
616
44,571
2021
£
500
2021
15,589
-
15,589

Page 9

Be Kind Movement Notes to the Accounts

10 Debtors

10 Debtors
Trade debtors
Other debtors
11 Creditors:
amounts falling due within one year
Trade creditors
Deferred income		 2022
£
1,928
96
2,024
2022
£
1,148		 2021
£
-
-
-
2021
£
-
16,921 10,833
18,069 10,833

Page 10

Be Kind Movement Notes to the Accounts

12 Movement in funds

Restricted funds:
Restricted income funds:
Aviva Community Fund
Thrale Almshouse
National Lottery
Postcode Society Trust
Aviva Kindness Workshop
Forgotten Voices
Tesco
Other restricted grants
Total
Unrestricted funds:
General funds
Total funds		 At 1
September
2021
1,720
2,000
9,900
500
933
269
1,000
902
17,224
(4,463)
12,761		 Incoming
resources
(including
other
gains/losses
)
£
-
-
-
-
67
-
-
18,522
18,589
35,557
54,146		 Resources
expended
£
(1,220)
(2,000)
(9,900)
(500)
-
(269)
-
(5,003)
(18,892)
(30,248)
(49,140)		 At 31
August
2022
£
500
-
-
-
1,000
-
1,000
14,421
16,921
846
17,767

Purposes and restrictions in relation to the funds:

Restricted funds: Aviva Community Fund Thrale Almshouse National Lottery Postcode Society Trust Aviva Kindness Workshop Forgotten Voices Tesco Other restricted grants Other restricted grants carried forward is made up of the following; Wimbledon £10,000.00, Tesco £1,000.00, Thomas Grant Foundation £1,547.00 and Big Give Xmas fundraising £2,874.35.

13 Analysis of net assets between funds

Analysis of net assets between funds
Net current assets Unrestricted
funds
£
7,885
7,885		 Restricted
funds
£
9,882
9,882		 Total
£
17,767
17,767

Page 11

Be Kind Movement Notes to the Accounts

14 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
September
2021
£		 Cash flows
£		 At 31
August
2022
£
23,594 10,218 33,812
23,594
23,594		 10,218
10,218		 33,812
33,812
Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2022
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:		 are as follows:
2022
Other
£
2022
£
84		 2021
Land and
buildings
£		 2021
Other
£
2021
£
-

15 Commitments

Page 12

Be Kind Movement Detailed Statement of Financial Activities

for the year ended 31 August 2022

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Digital Sales and Auction
Events Ticket Sales
Other
Gift Aid
Grants
Interest
Total income and endowments
Expenditure on:
Governance costs
Total of expenditure on charitable
activities
Other expenditure
Direct expenses
Advertising and marketing
Employee costs
Salaries/wages
Pension costs
Staff entertainment
Staff training
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
General insurances
Postage and couriers		 Unrestricted
funds
2022
£
5,035
5,035
533
-
533
200
29,787
2
29,989
35,557
983
983
983
6,120
3,397
9,517
16,463
84
-
-
16,547
482
482
48
52		 Restricted
funds
2022
£
-
-
-
-
-
-
18,589
-
18,589
18,589
-
-
-
18,892
-
18,892
-
-
-
-
-
-
-
-
-		 Total funds
2022
£
5,035
5,035
533
-
533
200
48,376
2
48,578
54,146
983
983
983
25,012
3,397
28,409
16,463
84
-
-
16,547
482
482
48
52		 Total funds
2021
£
5,671
5,671
108
54
162
325
47,507
1
47,833
53,666
780
780
780
23,609
1,559
25,168
15,589
-
100
245
15,934
8
8
229
80

Page 13

Be Kind Movement

Detailed Statement of Financial Activities

Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 381
178
1,373
162
75
2,269
450
-
450
29,265
30,248
-
5,309
5,309
-
5,309
(4,463)
846		 -
-
-
-
-
-
-
-
-
18,892
18,892
-
(303)
(303)
-
(303)
17,224
16,921		 381
178
1,373
162
75
2,269
450
-
450
48,157
49,140
-
5,006
5,006
-
5,006
12,761
17,767		 382
504
1,620
30
-
2,845
-
616
616
44,571
45,351
-
8,315
8,315
-
8,315
5,446
13,761

Page 14