OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-accounts

Be Kind Movement Trustees Report and Accounts for Year Ended 31 August 2023

Charitable Incorporated Organisation

Registered Charity Number 1161876

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

Table of Contents

Charity Information ................................................................ 2 Trustees Report ...................................................................... 3 Charitable Objective ……….………………..………………….. 4 Need for our Work……….……………….…..………………….. 4 Challenges ………………….………………..…………………… 5 Delivery of Goals & Activities….…………..……………………6 Financial Review …………………………………………………12 Plans for Future ………..…………………………………………14

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

1

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

Charity Information

Address 1 The Mews Little Brunswick Street Huddersfield, HD1 5JL

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: 31/8/23

Trustees Report

The Trustees present their report and financial statement for the year ending 31st August 2023. 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 - joined May 2015 Mr Shavy Makh - joined May 2015 Mrs Sara Sherrard - joined February 2023 Mrs Shona Wright - joined February 2023 Ms Jacqui Thomasen - joined February 2023 Mr Jitendra Patel - resigned 30 June 2023

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 currently five. 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. The following are the responsibilities of the Trustees:

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

3

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

The successful recruitment campaign for new Trustees was led by a not for profit called Fair Collective and also involved advertising on Linkedin and various social platforms. In addition to the three Trustees mentioned above, Inga Lukseviciute and Jamila Daley-Jeffers accepted Be Kind Movement’s offer to join the Board as Trustees in February 2023. They had yet to formally sign the paperwork however both resigned in June and July 2023 respectively. Jamila wanted to pursue setting up her own international advocacy project with the Catholic church whilst Inga’s resignation was due to a combination of personal circumstances and being more drawn towards other issues that the society is currently facing such as climate change. We thank them for their time and wish them all the best for their future endeavours.

Charitable Objective

Be Kind Movement’s charitable objective is:

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

We deliver on our charitable objectives by focusing on three aims for children and young people which are to:

Need for our work

Using film as a medium to improve social and emotional learning, the charity develops emotional intelligence and educates children and young people on the power of kindness through the use of films. Our founder, Premila Puri’s bullying experience gave her a first hand experience of the devastating impact of a school culture lacking in kindness and empathy. Her passionate belief, rooted in these experiences, is that teaching social and emotional skills at an early age builds a foundation of kindness, and can play a preventative and transformative role in children’s early development.

Early intervention is key to building positive social and emotional

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

4

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

management experiences that can help alleviate the burden of mental health issues among children and young people in the U.K. The pandemic, social inequality, austerity and online harm are all fuelling a crisis in which NHS mental health treatment referrals for under-18s have increased to more than 1.1m in 2021-22 (The Guardian January 2023). The UK education system does not prioritise emotional intelligence however children need positive, creative and encouraging aspirational mindsets with a strong sense of emotional and social wellbeing that will help them to deal with challenges they face, as children today, and as adults tomorrow, in an ever changing, often confusing, divisive and challenging world.

Sample emails from teachers in the UK across 2022-23 asking for our assistance in delivering our kindness programmes:

Challenges

We continued the new financial year beginning September 2022 with the vaccination programme in full swing and whilst this remained undoubtedly the most welcome development since Covid-19 struck, old and new challenges continued to plague the third sector.

The key challenges the charity faced:

  1. Capacity - our volunteer numbers had increased from 3 to 30 in 2020 due to furlough mainly; it dropped to 15 people in 2021 and continued to drop further to 8 in 2022-23 as volunteers increasingly returned to their furloughed jobs or needed to dedicate increased time to seeking new jobs. This placed a huge strain on the charity’s ability to manage operations, organise fundraising events, apply for grants, proactively seek out partnerships and sponsors. Premila, who’d come on board in 2020 as an interim CEO on a full time voluntary basis to provide strategic and operational leadership, continued working pro bono however due to increasing professional commitments she reduced her volunteering days to 3 days a week.

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

5

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

  1. Fundraising - With several of the Covid funds being fully deployed, and with volunteer numbers running low, the charity made the decision to not host any events which typically are labour intensive. We focused instead on applying for grants, and even with the increased competition amongst Trusts and Foundations, we had some successful wins during the year.

  2. Core funding - as always whilst we won project grant funding worth £25000, we secured just £3500 of core funding. This consistently remains our biggest challenge but one that is critical for the organisation to grow and become sustainable over time.

  3. Skills Gap - The year was promising as we recruited three additional trustees who have brought significant skills and experience to the charity. Gaps remain especially in the areas of volunteer management, compliance, fundraising, administration and marketing/social media.

  4. Schools - whilst we’ve had schools approach us to deliver kindness workshops, with schools facing budgetary constraints and the charity winning limited grant funding, we’ve been unable to meet the demand for kindness workshops. Be KInd Academy, an e-learning platform, remains a cost effective and carbon footprint friendly way to reach significantly more schools across the UK at a fraction of a price.

Delivery of Goals September 2022 - August 2023

Strategic Overview

We hired the services of a company called Fair Collective in November 2022 that provides consultancy and operational services to the small charities at very reduced rates. We initially hired a freelance specialist grant writer (Kate Woode) and Social Media/Marketing Lead (Kawira Marlene). In May 2023, we hired a freelancer, a more strategic and

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: 31/8/23

experienced hire (Clare Kiehly), to provide an extra pair of hands to support the Founder. Clare conducted a SWOT analysis and a strategic and operational and governance review of the charity highlighting areas for growth and further review and discussions.

Several recommendations emerged namely that as the Board was new, we spend time collectively ensuring we were aligned with vision, mission and priorities. It was recommended that the charity consider hiring a part time Charity Development Manager, should funds be raised, to support the charity at this tipping point in its journey. Currently the Founder, who’s been an acting CEO, is the main point of contact for all departments and all matters which is a significant risk to the organisation, as all institutional knowledge rests with the Founder. The recruitment of the Development Manager would be included in the budget for 2023-2024. Clare also helped assist with the Red Carpet Fundraising Gala in October 2024.

We ended the year with three new Trustees, 13 volunteers (reduced from a peak of 30 in 2021) and three freelancers.

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 £47,477 income for the year ending August 2023; resources expended were £49,765 giving us a deficit of £2,288. The latter combined with the previous year’s balance gave the charity a net income of £15,479 including reserves of £2500.

  2. We continued applying to Trusts and Foundations focusing on kindness workshops and education content development mainly, with a handful of applications for Be Kind Academy.

  3. Our biggest source of funding has been grant income (£28,500.00). We submitted 43 grant applications, an increase from 28 applications the previous year, with a success rate of 20% (compared to previous year 27%).

  4. With no formal fundraising team in place, Community fundraising came in second (£8893.00) that included auction sales from Best British Women’s Awards 2022 (as the charity had won the previous year and was invited back to fundraise), donations from crowdfunding platforms (£2873.00) and a marathon raise by Rotarian Hertfordshire (£450.00).

  5. Third was revenue via partnerships such as KindNatured that raised £3470.00.

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

7

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

  1. We secured 3 new direct debits for small amounts in addition to an ongoing one set up by Shavy Makh, trustee.

Partnerships overview

Three active partnerships each contributing either donations, raffles and auction vouchers with pro bono film sourcing and production services 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™.

Fundraising enabled the delivery of:

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

8

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

workshops to children, and we continued this through Covid and the start of the

cost of living crisis. We are not planning anymore Xmas campaigns, and will focus only on the Kindness in School Programme™ moving forward.

Education Overview

2022-23 continued to be a prolific year for the Education team led by volunteer Saskia Seller, a primary school teacher, a phenomenal asset to the Education department with a supportive team of content creators all

with a teaching background mostly. The focus for this year was the development of the Kinder Strategy Pack to help facilitate the kindness journey of schools in a cost effective manner, a cheaper alternative to face to face workshops. The charity is entirely dependent on winning grants in order to deliver workshops and with a lot of Covid funding drying up and increased competition for the small pool of grants, the chances of winning funding is currently around c20%, which in the industry is still a good rating.

With the focus on the kinder strategy pack, the focus on sourcing films took a back seat with the expectation that this would be renewed in 2024. Whilst some scoping work was conducted for the Be Kind Academy, we were unable to pursue the pilot as the work on the Kinder strategy pack took longer than expected. It is hoped that this will be picked up in 2024.

The charity won funding from Thomas Foundation to shoot a short film NEWBIE with Year 6 students from John Burns primary school in 2022. We returned in the summer of 2023 to deliver Newbie workshops to Years 4 and 5.

Clare also led on reviewing MEL (Monitoring, Evaluation and Learning) for the charity, a vital component for reporting on grants and for ensuring we are delivering against our charitable objectives.

Our assessment framework is built on the following indicators:

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: 31/8/23

To date we have delivered workshops to over 1150 children since 2021 and workshop surveys have revealed the following impact:

Qualitative feedback (children):

Qualitative feedback (teachers):

More broadly, research shows that developing emotional intelligence in children and young people can contribute to wider benefits including decreased school dropout rates, reduced problematic school and classroom behaviour issues. We contribute to developing global citizens and leaders of the future resilient to cope in an ever-changing and divisive world and who can model positive, empathetic and kind behaviour towards people, community and planet.

Digital Marketing and Social Media Activities

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: 31/8/23

Laura May, our Head of Social Media and Marketing who originally joined the charity in March 2020 in a voluntary capacity transitioned to paid work in December 2021. Laura resigned in November 2022 when she decided

to take a hiatus and eventually shut her company down due to tough market conditions. Kawire Marlene, from Fair Collective, stepped in to lead a virtual team of 2-3 volunteers focusing predominantly on social media content creation and engagement. In addition to being paid, Kawira chose to offer between 5-7 hours of pro bono work.

With the budget being tight, we were sadly unable to continue with Kawira as a freelancer. During this time Samanvita Ganesh, who was on

maternity break, joined us as a volunteer and single handedly managed the social media function. Laura May, who had chosen to now pursue a PhD, provided some additional support in the run up to the Gala event in October 2023.

Compared to the previous years, our marketing and digital footprint was not as prominent mainly due to a significantly reduced team throughout the year. Whereas we have operated previously with up to 7 volunteers and interns, in 2022-23 we were working with a maximum of 2-3 volunteers. Nonetheless we continued to maintain visibility through the charity’s wins and finalist nominations which helped drive social media engagement.

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

11

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

2022-23 saw progressive growth for the charity in the area of digital marketing and social media as follows:

Financial review - Stuart

The results for the year and financial position are set out in the Statement of Financial Activities and the Balance Sheet. Resources expended were £49,765 with income receivables of 47,477 with a deficit of £2,288. The latter combined with the previous year’s balance gave the charity net income of £15,479 including reserves of £2,500.

For the Year ending 2023, our biggest source of income has been from grant income (£44,035.00) with community fundraising coming at second (£3,442.00). Although there has been a slight decrease in grant income (£3,242.00) this is due to a decrease in salaried staff and part time volunteers working on grant writing. Given this, and the tough environment for winning grants, we have managed to maintain a strong record winning grants.

Income is only recognised as the workshops are delivered therefore any unused funds at the year end are carried forwards into the following year. At the year end the charity had £18,029 of restricted funds it is carrying forwards to the next period. The breakdown by fund can be seen in note. 12 of the Financial Statement.

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

12

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

Based on the 2022-23 financial income breakdown, the following can be concluded going forward:

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

13

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

Future Plans September 2023 – August 2024

Fundraising/Grants

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

14

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

Education Content Development Plans

Marketing and Social Media

Other

Clare’s strategic review including SWOT analysis and recommendations offered a strong overview of the charity and laid the foundations for the Board to continue further discussions on strategy, goal setting and implementation. The charity are at a tipping point and need critical funding injection to take the next steps which includes recruiting an experienced Charity Development Manager, who would be our first salaried part time employee, who would lead on taking forward plans for organisational development (systems, processes and procedures), Governance (supporting smooth operations of the Board), Fundraising (diversifying income, securing larger multi year grants) and Volunteer coordination.

As the charity has no paid staff and relies heavily on part-time volunteers, this individual would fasttrack the charity within 6-8 months, which otherwise would take us realistically 15-18 months. Premila’s strengths lie in the specifics of our unique programme and her time needs to be spent

planning strategically, developing high-value partnerships and fostering relationships with key stakeholders. As is common with so many small 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

CIO Registered 1161876 Trustees Report and Accounts year ended: 31/8/23

charities - we are in firefighting mode and have no capacity at all to step away from the day to day to plan for the future. Securing the desired core funding will enable Be Kind Movement to be significantly more sustainable and an effective organisation with a strong mix of salaried part-time staff/volunteers, a robust funding and partnership pipeline, with a healthier work-life balance, all contributing to increased impactful service delivery.

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 Acting CEO 19th June 2024

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

16

Be Kind Movement

Charity No. 01161876

Trustees' Report and Unaudited Accounts

31 August 2023

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 11
Detailed Statement of Financial Activities 12 to 13

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 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 01161876

Trustees

The following trustees served during the year:

S. Makh

J. Patel

P. Puri

S.M. Sherrard

J. Thomasen

S. Wright

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

P. Puri Trustee 28 June 2024

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 2023.

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').

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 28 June 2024

Page 3

Be Kind Movement Statement of Financial Activities

for the year ended 31 August 2023

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 (expenditure)/income
8
Transfers between funds
Net (expenditure)/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
2023 2023 2023 2022
£ £ £ £
3,442 - 3,442 5,035
- - - 533
19,045 24,990 44,035 48,578
22,487 24,990 47,477 54,146
1,476 - 1,476 983
24,407 23,882 48,289 48,157
25,883 23,882 49,765 49,140
- - - -
(3,396) 1,108 (2,288) 5,006
- - - -
(3,396) 1,108 (2,288) 5,006
(3,396) 1,108 (2,288) 5,006
846 16,921 17,767 12,761
(2,550) 18,029 15,479 17,767

Page 4

Be Kind Movement Balance Sheet at 31 August 2023

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		 2023
£
5,139
33,813
38,952
(23,473)
15,479
15,479
15,479
15,479
18,029
18,029
(2,550)
(2,550)
15,479		 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

Approved by the trustees on 28 June 2024

And signed on their behalf by:

P. Puri Trustee 28 June 2024

Page 5

Be Kind Movement Notes to the Accounts

for the year ended 31 August 2023

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.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

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:
Charitable activities
Other
Total
Net income
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		 Unrestricted
funds
2022
£
5,035
533
29,989
35,557
983
29,265
30,248
5,309
5,309
5,309
(4,463)
846
Unrestricted
£
3,442
3,442		 Restricted
funds
2022
£
-
-
18,589
18,589
-
18,892
18,892
(303)
(303)
(303)
17,224
16,921
Total
2023
£
3,442
3,442
Total
2023
£
-
-		 Total funds
2022
£
5,035
533
48,578
54,146
983
48,157
49,140
5,006
5,006
5,006
12,761
17,767
Total
2022
£
5,035
5,035
Total
2022
£
533
533

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 (expenditure)/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
£
148
18,796
101
19,045		 Restricted
£
-
24,990
-
24,990		 Total
2023
£
148
43,786
101
44,035		 Total
2022
£
200
48,376
2
48,578
Unrestricted
£
8,400
4,086
-
2,056
2,575
7,290
24,407
of £60,000.		 Unrestricted
£
1,476
1,476
Restricted
£
23,882
-
-
-
-
-
23,882
2023
£
312
2023
-
-
-		 Total
2023
£
1,476
1,476
Total
2023
£
32,282
4,086
-
2,056
2,575
7,290
48,289		 Total
2022
£
983
983
Total
2022
£
25,012
3,397
16,547
482
2,269
450
48,157
2022
£
500
2022
16,463
84
16,547

Page 9

Be Kind Movement Notes to the Accounts

10 Debtors

Trade debtors
Other debtors
11 Creditors:
amounts falling due within one year
Trade creditors
Deferred income
12 Movement in funds
Restricted funds:
Restricted income funds:
Aviva Community Fund
Aviva Kindness Workshop
Tesco
Other restricted grants
Total
Unrestricted funds:
General funds
Total funds		 2023
£
5,041
98
5,139
2023
£
4,795		 2022
£
1,928
96
2,024
2022
£
1,148
18,678 16,921
At 1
September
2022
500
1,000
1,000
14,421
16,921
846
17,767		 23,473
Incoming
resources
(including
other
gains/losses
)
£
-
-
-
24,990
24,990
22,487
47,477		 Resources
expended
£
-
(1,000)
(986)
(21,896)
(23,882)
(25,883)
(49,765)		 18,069
At 31
August
2023
£
500
-
14
17,515
18,029
(2,550)
15,479

Purposes and restrictions in relation to the funds:

Restricted funds: Aviva Community Fund Aviva Kindness Workshop Tesco Other restricted grants Other restricted grants carried forward is made up of the following; Big Give Xmas fundraising £2,874.35, Brian Murtaugh £4,050.00, St James Partnership £4,000.00, SYP Trust £367.41, Thrales Arms £1,550.00 and Wimbledon £4,674.00.

Page 10

Be Kind Movement Notes to the Accounts

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
16,127
16,127
At 1
September
2022
£		 Restricted
funds
£
(648)
(648)
Cash flows
£		 Total
£
15,479
15,479
At 31
August
2023
£
33,812 1 33,813
33,812
33,812		 1
1		 33,813
33,813
15 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2023
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:		 are as follows:
2023
Other
£
2023
£
-		 2022
Land and
buildings
£		 2022
Other
£
2022
£
84

Page 11

Be Kind Movement Detailed Statement of Financial Activities

for the year ended 31 August 2023

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Digital Sales and Auction
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
Salaries/wages
Pension costs
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses		 Unrestricted
funds
2023
£
3,442
3,442
-
-
148
18,796
101
19,045
22,487
1,476
1,476
1,476
8,400
4,086
12,486
-
-
-
2,056
2,056
144
4
857
521
843
58		 Restricted
funds
2023
£
-
-
-
-
-
24,990
-
24,990
24,990
-
-
-
23,882
-
23,882
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2023
£
3,442
3,442
-
-
148
43,786
101
44,035
47,477
1,476
1,476
1,476
32,282
4,086
36,368
-
-
-
2,056
2,056
144
4
857
521
843
58		 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
381
178
1,373
162

Page 12

Be Kind Movement

Detailed Statement of Financial Activities

Be Kind Movement
Detailed Statement of Financial Activities
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 (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 148
2,575
7,250
40
7,290
24,407
25,883
-
(3,396)
(3,396)
-
(3,396)
846
(2,550)		 -
-
-
-
-
23,882
23,882
-
1,108
1,108
-
1,108
16,921
18,029		 148
2,575
7,250
40
7,290
48,289
49,765
-
(2,288)
(2,288)
-
(2,288)
17,767
15,479		 75
2,269
450
-
450
48,157
49,140
-
5,006
5,006
-
5,006
12,761
17,767

Page 13

Be Kind Movement

Charity No. 01161876

Trustees' Report and Unaudited Accounts

31 August 2023

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 11
Detailed Statement of Financial Activities 12 to 13

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 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 01161876

Trustees

The following trustees served during the year:

S. Makh

J. Patel

P. Puri

S.M. Sherrard

J. Thomasen

S. Wright

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

P. Puri Trustee 28 June 2024

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 2023.

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').

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 28 June 2024

Page 3

Be Kind Movement Statement of Financial Activities

for the year ended 31 August 2023

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 (expenditure)/income
8
Transfers between funds
Net (expenditure)/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
2023 2023 2023 2022
£ £ £ £
3,442 - 3,442 5,035
- - - 533
19,045 24,990 44,035 48,578
22,487 24,990 47,477 54,146
1,476 - 1,476 983
24,407 23,882 48,289 48,157
25,883 23,882 49,765 49,140
- - - -
(3,396) 1,108 (2,288) 5,006
- - - -
(3,396) 1,108 (2,288) 5,006
(3,396) 1,108 (2,288) 5,006
846 16,921 17,767 12,761
(2,550) 18,029 15,479 17,767

Page 4

Be Kind Movement Balance Sheet at 31 August 2023

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		 2023
£
5,139
33,813
38,952
(23,473)
15,479
15,479
15,479
15,479
18,029
18,029
(2,550)
(2,550)
15,479		 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

Approved by the trustees on 28 June 2024

And signed on their behalf by:

P. Puri Trustee 28 June 2024

Page 5

Be Kind Movement Notes to the Accounts

for the year ended 31 August 2023

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.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

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:
Charitable activities
Other
Total
Net income
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		 Unrestricted
funds
2022
£
5,035
533
29,989
35,557
983
29,265
30,248
5,309
5,309
5,309
(4,463)
846
Unrestricted
£
3,442
3,442		 Restricted
funds
2022
£
-
-
18,589
18,589
-
18,892
18,892
(303)
(303)
(303)
17,224
16,921
Total
2023
£
3,442
3,442
Total
2023
£
-
-		 Total funds
2022
£
5,035
533
48,578
54,146
983
48,157
49,140
5,006
5,006
5,006
12,761
17,767
Total
2022
£
5,035
5,035
Total
2022
£
533
533

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 (expenditure)/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
£
148
18,796
101
19,045		 Restricted
£
-
24,990
-
24,990		 Total
2023
£
148
43,786
101
44,035		 Total
2022
£
200
48,376
2
48,578
Unrestricted
£
8,400
4,086
-
2,056
2,575
7,290
24,407
of £60,000.		 Unrestricted
£
1,476
1,476
Restricted
£
23,882
-
-
-
-
-
23,882
2023
£
312
2023
-
-
-		 Total
2023
£
1,476
1,476
Total
2023
£
32,282
4,086
-
2,056
2,575
7,290
48,289		 Total
2022
£
983
983
Total
2022
£
25,012
3,397
16,547
482
2,269
450
48,157
2022
£
500
2022
16,463
84
16,547

Page 9

Be Kind Movement Notes to the Accounts

10 Debtors

Trade debtors
Other debtors
11 Creditors:
amounts falling due within one year
Trade creditors
Deferred income
12 Movement in funds
Restricted funds:
Restricted income funds:
Aviva Community Fund
Aviva Kindness Workshop
Tesco
Other restricted grants
Total
Unrestricted funds:
General funds
Total funds		 2023
£
5,041
98
5,139
2023
£
4,795		 2022
£
1,928
96
2,024
2022
£
1,148
18,678 16,921
At 1
September
2022
500
1,000
1,000
14,421
16,921
846
17,767		 23,473
Incoming
resources
(including
other
gains/losses
)
£
-
-
-
24,990
24,990
22,487
47,477		 Resources
expended
£
-
(1,000)
(986)
(21,896)
(23,882)
(25,883)
(49,765)		 18,069
At 31
August
2023
£
500
-
14
17,515
18,029
(2,550)
15,479

Purposes and restrictions in relation to the funds:

Restricted funds: Aviva Community Fund Aviva Kindness Workshop Tesco Other restricted grants Other restricted grants carried forward is made up of the following; Big Give Xmas fundraising £2,874.35, Brian Murtaugh £4,050.00, St James Partnership £4,000.00, SYP Trust £367.41, Thrales Arms £1,550.00 and Wimbledon £4,674.00.

Page 10

Be Kind Movement Notes to the Accounts

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Net current assets
14 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
16,127
16,127
At 1
September
2022
£		 Restricted
funds
£
(648)
(648)
Cash flows
£		 Total
£
15,479
15,479
At 31
August
2023
£
33,812 1 33,813
33,812
33,812		 1
1		 33,813
33,813
15 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2023
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:		 are as follows:
2023
Other
£
2023
£
-		 2022
Land and
buildings
£		 2022
Other
£
2022
£
84

Page 11

Be Kind Movement Detailed Statement of Financial Activities

for the year ended 31 August 2023

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Digital Sales and Auction
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
Salaries/wages
Pension costs
Motor and travel costs
Travel and subsistence
General administrative costs,
including depreciation and
amortisation
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses		 Unrestricted
funds
2023
£
3,442
3,442
-
-
148
18,796
101
19,045
22,487
1,476
1,476
1,476
8,400
4,086
12,486
-
-
-
2,056
2,056
144
4
857
521
843
58		 Restricted
funds
2023
£
-
-
-
-
-
24,990
-
24,990
24,990
-
-
-
23,882
-
23,882
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2023
£
3,442
3,442
-
-
148
43,786
101
44,035
47,477
1,476
1,476
1,476
32,282
4,086
36,368
-
-
-
2,056
2,056
144
4
857
521
843
58		 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
381
178
1,373
162

Page 12

Be Kind Movement

Detailed Statement of Financial Activities

Be Kind Movement
Detailed Statement of Financial Activities
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 (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 148
2,575
7,250
40
7,290
24,407
25,883
-
(3,396)
(3,396)
-
(3,396)
846
(2,550)		 -
-
-
-
-
23,882
23,882
-
1,108
1,108
-
1,108
16,921
18,029		 148
2,575
7,250
40
7,290
48,289
49,765
-
(2,288)
(2,288)
-
(2,288)
17,767
15,479		 75
2,269
450
-
450
48,157
49,140
-
5,006
5,006
-
5,006
12,761
17,767

Page 13