2023-12-31-accounts

Kids Matter Report and Accounts Year ended 31 December 2023 Stewardship Activegenerosify 1 Lambs Passage. Lond(x) EC1Y 8AB WbVW.slewardship.org.uk

Kids Matter CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees Rev Edward Dix Eli Gardner Heather Grizzle {resigned October 20231 exandra Stewart Adeyinka Oduwole (resigned 14 March 20241 Matthew Neville Peler Bacon Julia Grant (appointed 2 March 20231 Joanne Watling (appointed 7 December 20231 Vicky Neal (appointed 14 March 20241 Key Staff Eli Gardner (CEO) Andrew Willshire (until February 20241 Gary Scull IFrom April 20241 Govemlng Document CIO daied 17 September 2015 Charlty Reglstratlon MuM￿r 1163617 Prlnclpal Address 18 Parsons Green London SW6 4UH Ind•p•ndent E￿rnIn0r Stephen Mathews FCA S￿WardshiP 1 Lamb's Passage London EC1Y 8AB Bankers Bardays Bank PLC Contents Charity Information Trustees, Annual Report Independent Examinerfs Report Slalement of Financial Acts'vilie5 Balance Sheet C85hflow Ststemenl Notes lo the Accounts Detailed Stalemenl of Financial Adivtb"es wrth Comparab" Page 10 12-16 17

Kids Matter TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees have pleasure in submilling the Report and Accounts for the year. Objects of the charity The charity is a charitable incorporated organisation and is govemed by its Constitution. The objects of the charity, as set out in the goveming document are.. al Training individuals to run parenting courses for the parents and carers of children. with a particular focus on communities with higher levels of deprivation and family breakdown., bl Developing and providing Iraining materials.. and cl Providing ongoing support lo parents and carers thus, equipping parents and carers lo provide an environment in which children can flourish, reducing negative parenting patterns, and improving the wellbeing of families and the welfare of children. Child suffering due to povety is growing at an alamiing rale in the UK. Poverty is rendering families in already disadvantaged communities unable lo cope, and it is children who suffer the most in these situations. If we do not do anything to address this, we will have millions of children growing into adults with increasing emotional. psychological, and social problems. The need for early intervention programmes to support parents and children in challenging circumstances is. therefore, increasingly vital. However. traditional parenting courses, whilst effective, often leave parents as isolated as Ihey were before the intervention. Research has shown that the most effective earty intervention lo prevent these issues 1$ group-based parenting programmes. Kids Matter's award-winning parenting programmes equip parents and carers facing disadvanlages wilh confidence, competence, and community, enabling their children to thrive. Everything we do is focused on the country's most vulnerable children. We engage local churches to use our relational, evidence-infomied programmes for families of all faiths and none in their communities. Skilled peer facilitators from these churches make long-term commitments to support families in communities across our country. By partnering with the voluntary sector. we are well- placed to provide affordable, accessible and highly effective interventions for children and families facing disadvantages. Together, we can build a future where every child in need is raised by a strong family. In planning the activities, the Twstees have applied the guidance on public benefit issued by the Charity Commission.

Summary of the charity's main activities and achievements 2023 has been challenging for many families up and down the UK. dealing with a steep rise in cost of living. We are acutely aware that as the need increases. so loo must our reach. This year, we ran 78 programmes. reaching 432 parents which ultimately meant we impacted 892 children in need. We managed this through our incredible partnerships with local churches and charities and their links lo schools, communty ￿ntres, health visitors land morel within the community. These pre-existing relationships have enabled more families to access Kids Matter programmes. resultsng in more children being given the opportunity to thrive. However. we are conscious that we need lo do more lo reach communities in need. So this year has seen a number of strategic innovations to our delivery of programmes alongside our core work with individual churches and charities. Firstly, we launched pilots for two dlrect dellvery onllne programmes in partnership with two national charities.. Al Safe Famllles: a national charity working with families at the edge of social care. Since COVID, a number of parents are in need of an online community due to their difficulties engaging with in person services. B) Chlldron Hoard and Seen.. a national charity working with partners and children of a Parent in prison. Both these incredible charities offer support to the most vulnerable of families and our parenting interventions are an excellent fit to ¢￿iPlernent their work. Our vision for these partnerships is to reach families online who would otherwise not receive support. By working in partnership, relationships are already wam, and the programme Is likely to be well received. Pilots will continue unts'l Summer 2024. Secondly, we have adapted our 6-week inlervenlion in two ways to again reach mor& families that we might not otherwise reach: Al Prison launch: We have hired a full-time prison facilitator lo re-launch our work in prisons with fathers. In 2023, we carried out 1 prcgramme of our new reworked material comprising of four workshops in Pentonville prison working with dads who are in touch with their families and who want to improve their relationships with their children. This programme served as a pilot and in 2024 we will be aiming to be in at least 2 other London prisons. We reached 11 parents and 5 children through that 1 programme. BI CAP partnership: We wrote 2 sessions for facilitators from the national debt charity.. Christians Against Poverty (CAPI lo add to their existing 6-week Life Skills courses across their network of churches. We trained 19 churches at the end of the year and are expecting to see programmes run in 2024. This is also a pilot and will be reviewed in Autumn 2024. Thirdly, this year has seen the launch of our second programme= Babies Matter which is an attachment-based programme aimed at supporting new parents.. strengthening their relationships with one another as ¢￿parents and building a strong attachmenl with their

baby. We know from extensive research that strong attachments are the key lo children's flourishing in spite of their circumstances. This year we trained two new churche$115 total trained in Babies Matter) and expect lo see programmes run in 2024. Finally, in addition to our national. online training focus. we are also targeting the Merseyside area, one of the mosl deprived in the country. We employed a new team member from September 2023 in silu. We are confident we will build a presence and a network in the area and help support existing community provision to empower and equip families living there. Whilst the landscape continues to be bleak in tems of soaring levels of need, we are hopeful. We see incredible work being done on the ground with our partners and we are determined lo contribute and do our part to empower parent to transform Iheir family lives not just for this generation bul for Ihe ones lo come. Structuro. Govornance and Management Responsibility for setting policy and for delemiining the parameters within which the charity should operate rests with the Iruslees who meet regularly to monitor the activities of the charity. New Iruslees are recruited and appointed by the existing Iruslees and are supervised by the Chair of Trustees. Our Partnership and Support Coach leams manage relationships with our partner leads in churches and with our church facililalors respectively. As an organisalion, our community- based programmes arè delivered by volunteers as part of a role within their church, our partners. We support the work of our volunteers through coaching and mentorship deployed through our Support Coach team. Our Senior Leadèrship Team develop the strategy wilhin the context of both our area of work and wider considerations. such as the ongoing consequences of the pandemic or the cost- of-living crisis, and put this to the board for scnjliny, revision and approval, together with regular reviews of risk, aroas of success and opportunities for growih. The Senior Leadership Team is responsible for ensuring the delivery of our strategic goals. Flnanclal revlew We ended the financial year suttessfully, having reduced our anlicipaled deficit. We have grown our donor base and secured some significant grants from Benefact Trust, Garfield Weston and Julia and Hans Rausing. Our overall income came lo £580,000 {£453,000- 2022) with a total expenditure of £620,0001£540,000- 20221 resulting in a deficit of £40.0001£86.000- 2022)- this is however lower than our predicted budget deficit of £50,000 (£91,000 - 2022). Whilst our income was below budget this was predorninanlly in the areas of smaller regular monthly giving, corporate fundraising and partnership fees which are still recovering following the effects of the Covid pandemic. All staff salaries are considered within a framework of pay bands that were drawn up by the Senior Leadership Team benchmarking againsl other failh-based charities of similar sizes. Pay for all staff is reviewed on an annual basis and a recommendation made by the Board's

Standing Committee to the whole board for decision. Salaries for the Senior Leadership Team members are agreed between the Executive Director 2nd Chair of Trustees. except for the salary of the Executive Director which remains a matter for the whole board. We are very fortunate to have had a successful Trusts & Grants fundraising programme this year and as we move into 2024. we will be looking to build further financial resilience by growing relationships with foundations lo fund our work on a multi-year basis, increasing our fundraising through the use of challenge evenls and in widening our pool of donors. This will help to mitigate the risk oflarger donors not being able to continue to support the charity to the same extent as they have done in the past. Reserves policy The Trustees have agreed a policy lo relain a minimum of'6 months" operating costs in unrestricted reserves. At the year end. the charity held cash of £380,0001£15,000 reslricledl (£365,000 unrestrictedl1£399,000 - 20221 We finished the year in a strong position due to a combination of underspending againsl our 2022 budget but also through some significant, one-off donations and match-funding. This additional lunding will be carried forward lo fund growth in key areas, such as in our Support Coach team, allowing us to support more facilitators and in fundraising lo further widen our donor base. The Trustees acknowledge that due to our continued growth and the subsequent increase in forecast budget expenditure for 2024, the current value of reserves will be slightly below our target figure for the coming year. To that end we will look to consider this in our ongoing fundraising planning and expenditure monitoring, revising where necessary. Costwof-Llvlng Crlsls The cost-of-living crisis has affected the charity as we have sought to strike a balance between financial responsibility and supporting members of the team. We are also very conscious of the challenge Ihat il presents for our facilitators, many of whom are volunteers, and on families already living in poverty- We have joined campaigns and partnered with organisalions like Chrislians Against Poverty and Warm Welcome to explore ways of offèring wrap-around support for families beyond our own programme and community. Key rlsks and uncertalntles The charity is exposed to various risks - be Ihey operational, financial, or reputational. Our risk register is reviewed regularly by the Board and the Executive team. The trustees review the charity's activities regularly lo identify significant risks and. where possible. take appropriate measures to miligale those risks. The charity's financial risks relate to income-generalion. We have ex￿lIent control systems for our expenditure, and this is regularly reviewed but historically we have been reliant on a sm811 pool of large donations for a signtficant prowjrtion of our operating budget. Over the last year significant work has been undertaken to diversify our income streams which will continue in 2024 and beyond.

Plans for the future The needs of the demographic which we serve have increased dramatically with an additional 300,000 children pushed inlo poverty due to Covid-19, bringing the total number of children in poverty to close to 5 million. roughly 3 in 10 children. Growing up in poverty can make lrfe a lot harder for thildren and can put children at significant risk of a number of adverse childhood experiences {ACEsl. Childhood adversily impacts mental health and wellbeing, and mental health problems in childhood can lead to reduced life chances by disrupting education and limiting attainment. This can eventually reduce an individual's ability to find and suslain employment. leading lo an impoverished and unhealthy later life and leading lo generational cycles of deprivation. Povety. ACES and subsequent poor mental health are all linked. We target poverty {ralher than the others) because it is the contexvframework that has the biggest impact on both children and their parents in terms of creating a poor mental health environment and a breeding ground for ACES to occur. Post-pandemic. it is clear that more and more children are struggling with moderate to severe mental health problems, particulady if they are already facing the disadvantages resulting from living in low-income families with little support. The impact of long periods without proper schi)oling, isolation from peers and weeks of lockdown in potentially volatile households is now evident with long wailing lists for mental health professionals and with teachers and educators unable lo meet the emotional needs of children in school. We need to equip our churches better to be able lo deal with the increasing severity of needs in our groups and to this end we need to slep up our budget to do so. For the coming year we are therefore focused on.. Building on the pilots we launched this year to increase our reach into even more communities lo help even rn￿8 struggling families. Deploying more staff and resources with a particular focus on Support Coaches, ensurin9 they are svfficienlly trained in ACES. safeguarding and coaching skills to support and supervise facilitators. Continuing lo widen our evaluation to include interviews with our beneficiaries.. partners, facililalors and parents to ensure the mi)del is fil for purpose, with robust training and programmes to include the more severe end of the spectrum in terms of family issues. Inlenlionalty set targets and provide team wide training and resources lo improve our Equity. Diversity and Inclusion reach at all levels of the organisation.. ensuring that our programmes. our training and our team recruitment are as wide and inclusive as possible. Continuing lo promote Babies Matter to focus on the crucial first 1.001 days of a child'5 life to oplirnise parenting and ensure the best start for every child in need. Building on our prison work to run regular pr(*Jrammes in at least 3 prisons over the coming year as well as supp(￿1ng families on the outside through our partnership with CHS. Building on our deliberate investment in the Northwest starting in Liverpool and Merseyside.

Evaluate the success of our partnerships with SF and CAP to see if those models are a good investment. Look for any new charitieslorganisations to partner wrth lo increase our reach in the same way as we have launched to date with SF and CAP and CHS. Responsibilities of trustees under chaiity law The trustees are responsible for preparing Ihe Iruslees, annual report and the financial statements in accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the slate of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing Ihese financial statements, the trustees are required to.. Select suitable accounting policies and apply them consistenlly,. Observe the methods and principles in the Charities SORP., Make judgements and eslimales that are reasonable and prudent., Slate whether the applicable accounting standards have been follow8d, subjèct to any material departures disdosed and explained in the financial slalemenls., and Prepare the financial slalements on an ongoing concem basis unless il is Inappropriate lo presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any tim6 the financial position of the ¢harily and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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 irregulariti&s. Approval This report was approved by Ihe Iruslees and signed on their behalf by.. Alexandra Stewart Date= 10-Jun-2024

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

Kids Matter ('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2023 on pages 9 to 17 following, which have been prepared on the basis of the accounting policies set out on pages 12 to 13.

Responsibilities and basis of report

As the charity's trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 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

Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of England and Wales, which is one of the listed bodies.

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

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Stephen Mathews FCA ICAEW Stewardship 1 Lamb's Passage London EC1Y BAB

Date:

8

Klds Matt•r STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Total Funds 2023 Total Funds 2022 unrestn.cted Funds Restricleil Funds Not8 INCOMEAND ENDOWMENTS FROM: Donations and legacies Charitsble activities Investments 530.759 19.627 2,874 26.708 557,466 19,627 2,874 434,143 18.353 732 Total Income and tndowments 553.260 26.708 579,968 453,227 EXPENDITURE ON- Charitsble activities Raising funds 526.182 58.607 35.682 561,864 58,607 511,101 28.248 Total exp8ndlture 584,789 35,682 620,471 539,348 Net Incomell¢xpendltur•l 131.5291 18.9751 140,5041 186,1211 Tran•f•r• b•tw•én funds 12 18.3981 8.398 N•t mov•m•nt In fund• 139.9271 {5771 140,5041 186,1211 R•eonelllatlon ol fund•: Total funds brought forward 418,735 15.125 433,860 519,981 Total funds Garrl•d lopward 12 378.808 14.548 393,356 433.859 The statement ol financial activits6S Inclu¢J&s all gains and losses reeognisad in th& year. All incorng and expenditu￿ derive from crmDnuing operatirms. The notss on page 12-16 forni part of these accAwnts.

Kids Matter

BALANCE SHEET

AS AT 31 DECEMBER 2023

				Total	Total
		Unrestricted	Restricted	Funds	Funds
		Funds	Funds	2023	2022
	Note	£	£	£	£
CURRENT ASSETS
Debtors	8	26,168		26,168	54,795
Cash at bank and in hand	9	365,119	14,548	379,667	399,204
		391,288	14,548	405,836	453,999
CREDITORS: Amounts falling
due within one year	10	(12,480)		(12,480)	(20,140)
Net current assets/ (liabilities)		378,808	14,548	393,356	433,859
Total assets less current liabilities		378,808	14,548	393,356	433,859
TOTAL NET ASSETS		378,808	14,548	393,356	433,859
FUND BALANCES	12
Unrestricted Funds
General funds		378,808		378,808	448,110
Designated funds					8,400
		378,808		378,808	456,510
Restricted Funds			14,548	14,548	(22,651)
		378,808	14,548	393,356	433,859

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

Alexandra Stewart (Jun 10, 2024 06:28 CDT) Charity number: 1163617 Alexandra Stewart Atexattdta Ste wart

Date: 10-Jun-2024

The notes on page 12-16 form part of these accounts.

10

Klds Matter FOR THE YEAR ENDED 31 DECEMBER 2023 CASH FLOW STATEMENT Note 2023 2022 Cash flow5 from operating activities.. Net cushprovidedby lusedinj opergtrnq ortivitie5 122,4121 1117,3311 Chonge in cosh ondequivolents in thereportingperiod Cash and equivalents at the beginning of the year Change in cash and equivalents due to exthange rate movements 119.5371 399.204 1116,5991 515,803 Cush 4nd¢#sh equ1￿lents #t the endoltheye#T 379.667 399,204 Note a: Aeconclllatlon of net lncomellexpend1￿rèl to r*t cash Ilow from operatlni actlvltles 2023 2022 Net Income/lexpenditurelfvr the reportlngperlod (o5per the5toten￿￿trf11￿Ondol octlvltlesj 140.5041 186,1211 Adjustments for.. Ilncreaselldecrease debiors Increase/ldecreasel in creditors Net ¢uJhprovldedby lusedlnj operutlng #rtlvttles 28.626 17,6601 122.4121 140,0351 9,557 1117,3311 Note b.. Analys15 of cash and rash equSvalents 2023 2022 Cash at bank with immediate access 379.667 399,204 Total cash and cash equSvalenfs 379,667 399,204 11

Kkls Matt8r NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEM8ER202J ststutorylnforrnation The charity is a charitsts￿ ￿anIsa￿On registered Vlith the Charity CommssK)n n Et@and & Wales. The charilys registsred numb8rand wn(xpal ￿￿reSS befourKI on the Charty Infonnation page. countlng Pollchs The5efinancial 5tatetnen15 are PTepared ￿ a bas￿. wNler the hi5t(Thxl cost convention. Thest finanoal siaiemenis have prtP8d in 8¢¢tydan¢e ￿1￿ the "stsiemerf of Re¢¢mm8nded Pf8¢b¢O". Accounbno 8nd Repornng by Charitie$ preparing Iheir accounts in 8c¢ty4J8rte wlh the Finantyal Rewtyng s￿ndard 8ppli¢8ble in the UK 8nd Reputdic of Irdand IFRS 1021 llhe Charibes SOWI. Fin￿￿ Reportsng stsndard applicable in the United Kingdom and Reputdic of Ireland I"FRS 102.1 and wlh the Chanbes Act 2011. The Ch￿ meets the dEfinit￿n Dfa public benefit entity AS sel ¢x in FRS 102. The Charllios Ik¢ounls and Reports) Regulab￿S 2CIM (the ￿08 ReguL8bons'l requ1￿$ ch8dfjes 10 prepare their 8tt0unis in ac¢or48n¢e w¢h.￿cOuntIng and Reporting by Charibes stsi8meth of Re¢(wnme￿le￿ Pr8cuc8 effecuve from 1 April 2005. bul Ihis ac￿￿nI1ng sundard has $in¢e been V•ilhdr¥w and has been repl8(d by the ChAriDes SORP menvoned In the pre￿Oi￿g Paragraph. The charity has piep8red these financi81 In accordan¢e the new Chanties SORP.. this dep8rture from the 2008 R¢Oulal￿nS Is believed to be rwe5s•ry for￿50 finantial statements to we a'true fair VK9W. Tho pr1ndp￿S adopitd In tho pr8parnib)n olth& fina￿818￿mènts aro 881 (XA b8knv. The Irusiees hèva 88ses88d whether lh8 ustr ol th8 goin9 toncem b881s 18 8kwfopri8t6 and b8ve considared po¥slbl8 èvents or condllions th81 mlghl Casi signific8nl doubl on Ihe 8blity of th? ¢anty 10 ￿tinue 88 8 9)Ing ￿￿tern. The trustses have made Ihls assessment fof a p8nod ol al ￿¥81 one )ar from lh8 dats ¢1 apkyoval of lh8 finan￿al s￿￿rnents. In part￿Ular the tw5￿$$ have consklerod charl1￿$ I0￿¢8$L4 8nd proeetsons 8nd Ihe p)ssibK9 IM￿￿tionS tshou￿ prqected Inwr( l or oxpgndllure ¥8ry unexpocledly. The Irusws have condvded Ihai there is a reasonawe expectabon that ch8nty has adequate rosourcos lo continue ￿ oporale for Ihe foreseeable fulure. Th8 ttbarity therofor? to adopi tho concern tyasis in prepariro Its finanaal slalBmonls. In making th15 as5•ssffl•nt In15t￿5 haw rX￿￿Or9d hrA¥ Cowd.19 muhl affoct proio¢liws. IncoTh ineludlryJ hwestmnt InconN8 1& wnlB8LI In In Ihe t￿)Th￿S onbled lo rocelpi. the amoum recelvable can be m888ured wnh reasonatde c8rt8inty, 8TrJ (￿lP1 is probab￿. For Ihe most part. In￿me Is generally re¢o9nis8d when11 Is ￿¢81¥9￿. Income 1$ only deferred when the Charity ha$ ￿ fulfil ¢￿￿tionS before bawming enbued 10 it or there the donor h85 gpotyfied th81 the Inco￿ lo bfr eypen¢Jed In o lulure p8rioJ. Incom8 from donat￿nS and ￿93clOS indudB5'. il Recoverable gift avj. This recogni5ed rdBted donatitin 1$ re¢4ived. Gift avj that ha$ nol been recovered by the balance sheetdaie L induded as a debtor. lil Oonaled 18¢iliti¢$, seNi¢os and wods. Farylths. 58Thic•$ and 4Yrwwt•d for th• chartvs own ug8 aro re¢y)gnisod 89 inwme when receivat)le at ￿e1rvalue lo ￿e ¢harily. The charity rel￿3 on ¥dunteer5 lo carry many ol rfs athbes. H￿￿￿r. kn th￿ordance the SORP. the volue of these services not been included in IhÉ8e fwwncial Stat￿￿nts aslheycannot b2 ￿lE￿Y measured. When donated goods. 5wvices and faul￿1@$ dislritrAJied or consumed. an expense in respect of those rtems is included in the Stslement of Finarrial AdMI￿s. At the yr end anygrxx15 thal ha¥e not been distritxjted or rxjnsumed are recogTh15ed a5 stock., donated fixed assets are caw￿19ed. Inco￿ from tr￿n1¥￿t acbvibes owe8ents re¢ei¥8bkn from goods. se￿¢$$ 8nd f￿11￿8$ supplied In furtherance of the ch8rllWs Chan￿ble ot4oc¢s. It￿ude$ incon* lffom trwing 8¥entsand parthership inwme. 12

Kkls Matt8r NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEM8ER202J ndilure Expenditure. including Irrecoverab￿ VAT. is reccwJnised ¥n it ts inrAJrred or. if eart￿r. when a kgal or Cx)nstructive obligation for a pAyn7enl arises provided thgt il probatAe that setuement will be required and the an￿￿nI ol the oblvJation can be measured rel￿bly. The (thaniy makos gr¥nis 10 otrr Insti￿￿(￿1$ and indiyKluats to fudh8r IL% (th8ntaL￿ obi8¢tsve$. Gpnts payaue are rocognisod as constru¢lwe obl￿811¢n$ ¥ri8e. is ￿n8(al￿ the Charity exwews a commwneni to the re¢ipnl thai Can be measured relkgbly and then only lo the extent that any(￿l￿￿$2$$￿aled thegranl ￿ wtside of the (￿antrOl ofthe charty. ExpBndilurn on rai￿ng funds comprisestha ￿>sts in￿rnd r￿Mm￿rrAal trddin9 athibes, hjndrdisww and managing invoslments. The Ch8riDe8 SORP requlres ch8rilh8s ￿1h I￿]￿me over £5fy),0Th) 10 ￿10¢41? costs ty the v8r&)us a¢tsvlti8S Jndert8ken by the charity. The nature of the of the ch8nty is iJ)n$d8red 10 be so Intsgrnted thai the oyt th8ntsb￿ 8¢tsvrty ¢o$ts are considered lo be forlhe ow actiwty. Governance c0515, whth ale induded In expenditure on chantsbkn aoiwtses bul are Identsfied 5ep8rately in Ihe notes to the a¢counl$, inclu¢e5 costs a￿￿￿al8￿ the mdewndenl exanmnabon of lh¢ financial stateFr¢nts, comrjiance wth con$blulional and 5tBlutryy roquiromfjnts anyothor •xporKlitw• Incurrfyl on lh• stratfjg￿ manallomonlof tho rlwnty. GtrnBral funds aw unrtrstrkthd lunds fii¢h aro 8vaiL8N& lor us& ai th8 di$￿tiOn of th8 trustsas in futhtr8n¢e of Iha 96neral obJ8dives of th8 tsb8rity. Designated lunds ccryrise unre$thctsd funds thai have b8en 881 8$lde by Ihe tru8188$ for particular purposes. Reslricled lunds are donaibns which are ￿ be used in 8ccordan¢6 ¥bith speofic restn¢ts¢ns Imposed by donors. Ihey include donat￿n$ received appeals for soeofic acDviDe$ w prr4oct& Endo￿nI funds 818 don8ts0ns th818re retsingo 8$ copilal In 8ccord8nce ￿th the donorfs ¥%ishes. The naturo ol ihe reslncbon Iyewrni￿S whether the endowments represeThi pemanonl endowrnents or expondabL9 8ndowmeNs. Ible flxed as liems purcha9ed or ¢Jonated lor the ch8rWB u88 ttsn the co•1 ol wxth•sod it0rr, or th8 f8lr value of donated ilem5, Is more than f2.(X)0 on(J Ihe item l¥ expeded to benefi charity over rrKKe ih8n one accountsng pgrfod. Depreciolbn 15 hargod on B slraighl lin8 b55iS SQ a¥ to ￿te down valua of awl io rts estimated rnsidual value lif any} ov8r Ils expKlod ustful ètA)nomic lrfé. To athtvtr thlsobJ'tctNti tho ftAtring ratss of dwttiatitin aro tharged.. Equipmeni O¥ei 3 ** 7 >wrs The catyng values of tangit40 fixed 8ssets are rw6ed fc¢ Inwirment kn pwrtJ8 ￿en 8veDts LY changes In CIr￿m6￿￿ces ind￿¥10 ihai e8rrwng value may nol b8 r8co¥er8tlo. The ¢h8rity op8r8188 defined ¢oninb￿10n penskn sth8m8s for its em￿0￿8$. ￿19a￿on$ for ￿l￿tsUI0￿$ lo these 8¢h8mes 8re reco)nis•d as an expense when the liability 8ri888. Tha as88ts of thes8 sckn are hok18eparaiely from those of the chanty in Indopendenuy 8dministore¢ funds. The tharity has tskBn 8dvan¢89tr Ll thtr from tavAbtin avalabltr to tharibès and no t&¥ is payablè on lh8 charitys InCDme. noal inslnJmen15 The ch8ritls financial assets an¢) frnantyol liabil￿￿$ all quahty 0$ bac Inanwl instrvnEnts, as ¢Yefined by FRS102. Ex¢epl for loans. creditors and (leblors are measured al Iheif expecied seillemenl value (normally Ihe amount of cash that the charity a￿c1S lo pay or receivel. The charity recognLses Iiabilibes lor the prinapal of blose loans that refflain5 (xrtstanding al the year end li.e. the liabilities exdude any intere51 rthargeable on the k>ans in fuiure ye￿5>. The IIu5tees do not Cons￿9f that there are any material sourlw of e5bmati(m or urKxrtainty al the balance sheet dale that Gould rasult in a Tnaierial adjusltneni lo1￿ tsrTring values of a55ets arvj lia￿1￿06 in thtr noxt rewting ￿￿d. 13

Kkls Matt8r NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEM8ER202J Oonations 2023 2022 Donations. legacies and grnn Income reuverab 547.524 9.942 557.466 428,959 5.183 434,143 Incomo Irom chathblo a¢iivltl08 2023 2021 Partnership fees Trsining income ()ther chanlatrAe actbvit 16.197 2.880 550 19.627 15.003 2.700 650 16,353 Ch8rlt•bl• oxp•ndltur• 2023 2022 ¢￿ts In¢urr•d dlr•dlyon ¥p•¢ffi¢ actWI•• Staff ern￿oYMent and Iraining cos15 INol&61 Programme mal8na15 & vid8D IT and profestsbnal I 475.854 15.260 48.027 9.019 425,790 28.704 44,761 3,921 548.161 503,177 Co•t8 In¢urr•d 1Upp￿ & •thlnltradon Governance cos ACC￿￿t6 and Sndep8nd8nl examinal 3.9)0 3.WO 2,400 2,400 560 4,964 Rent Offico suthl•s ond doani 8.963 13.703 7,924 Total •xp•ndltur• 561.864 The fe6 p8yaNe to the independeni &x8nw fc¢ and ex8minity th8 acuJunt8 was £3.80012022. £3.6WI', in adoillon Ihe ch8rlly P8kl £1.177 12022." £1.1771 ￿ Smwa￿sh5p p8>YoII bLV8W S￿1¢8$ and £60 12022.. £601 to SI8W8rdship for con8ulllng Co•tof rol•lnq fund• 2023 2022 Fundraising ussI¥ 58.607 58.607 28,248 26,248 al￿1# ol Itsff ¢08t•, the ¢081 ol ey mat)•g•m•trt p•r¥onn•l and twto• r•munof¢ion and •xpen•e The avèra9è monthly number ol emploies dunny the ￿¥r wa$ 17 12022 151. KIos¢ of th8 ¢h8riVs aChv￿8$ 8r8 carried out by volunieers. No staff received salaries ala rdle of t[￿￿e than £eO.(W pwannum. The charivs key management thB Iru$iFes and thB kBy slaff on th6 Charity Inftrm81ion page. Total amploymont benefit¥ payabl8 10 keymanagemeni ror lh8 )ar £54.50812022". £65.8771 No Irustees re￿iVed benefft5 in erfh8rlhe Djnpnl ￿p[e￿INj ￿ar. 14

Kkls Matt8r NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEM8ER202J Oebtor8 2023 2022 Falllnll duo wlthln Jw'. Tax re¢over8bl Other deb￿r$ Prepayments and acuued income Total d•btorn 1.165 24.803 200 26.168 2.752 52.043 $4,795 C•8h at Bank and In Hand 2023 2022 Cash 81 bank vilh Smedi8le acc8S8 379.667 379.667 399.204 399,204 10 Cr•dltors.' llab1lltl￿ lalllno du• wlthln om 2023 2022 Trade credStors Accruals 4.980 7.500 12.480 16,540 3,600 20,140 11 P•nslon ¢•mmMm•nt• Ouring the sar empbyer's ￿n￿￿on cts1lrfbul￿ns walliNJ £12.405 12022 £10.3741 pay¥￿tr ty defined contribution person81 penslon sch8m88. Pents￿n contribu11L￿ of E2.809 ai th8 ba18tKe sh881 daie12022". £1.9801. 12 Fynd• Ouring the >8r tho moverntnts kn thedrrf$ fwvjs w￿e as folkM%.' ning )wmity OuiwrK4 Transfers inth8￿r 2023 Galn8 and losses 2023 Closing balance 2023 2023 2023 Dgslgn8tgdFunds I4.2￿) 14.2LK)I 14.1981 Gen8rn1 Unmstrfd8dFund8 414.535 553260 1584.7891 376,808 Tolol Unrgslricted Funds 418.735 553260 1584.7891 18.3981 378,808 Resrty¢red Funds FoundersPkndge fundlng The Big Give European Great Collaborabon Iczechial 14.548 14.548 26.708 135.1051 8.398 57T 15771 15.125 .708 135.6821 8.398 14.$48 Aggregate of funds 433.860 579.968 1620.4711 393.35e Th8 Salaryfund Is In wspect Ors￿1￿¢￿¥b0ThS made ￿ part fund the salaryof new emkg0)8s. Founders Pl8dg8 funding r•l818$ 10 funding rewved for (J)ty purpws ith ¢enain r•stncbon$ Thè Blg Ghiè fund d￿atiOnS ¥￿11 be used ￿ suprx)rt programrf. supKxyt and de¥ebpmeni¢osts. Bables Matter.. lunds donated to SUPFA)rt the salary of the Batses ThIa￿r tKogramme dire¢ior Europpan Grgat CommissioN co1k3borati0￿ IC2Khll fvDd d￿l¥)￿S *ill be used to supp)rt ￿￿grat￿m￿. wpport and devolopmenl ¢QSts. 15

Klds Matt•r NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31 DECEM8ER202J atysis ol net assets byfund The asseL8 And 1Lgbili￿eS afihe variwsfth￿s 8$ General fur￿& Designated fun(ts R8slriGted furvJ$ 2023 Debtot5 Cash ai bank and in hand Cr8dilOts falling due ￿7th￿n on& 26.168 365.119 112.4801 28,168 379,667 112,4801 14.548 378.808 14.548 393,356 In Ih8 pre¥￿u8 yearthB movements in th8 chaiivs lund&Yrp ￿fL￿￿￿'. cenin9 ts)nNNJ Ouwn9 Trat)sfers b8larrte r8¥our¢es res(¥Jrtes ￿ the wr 2022 2022 2022 2022 G81n$ and 10$888 2022 Closing balance 2022 De6W8Èsd Funds Web8516 110.8riJi 4,200 15,Cth) I10.8￿) 4,200 Gen6rn1 Unrests￿1￿dF￿n￿I 414.251 411266 1410.9821 414,S35 To181 UnffssllcledFunOs 414.251 426266 1421.7821 416,735 Roslrtded Fund$ FtsuNJOrsP￿dg0 fundlng The Big Giv Europ88n Gr681 Commis8 ColL4bryallon ICz8rKg1 8abies M8Ker 2.977 49.347 12.9771 154.7601 19.961 14,548 (S3.4￿> 16.4231 577 105.730 28.961 1117.5661 15.125 Ag9reg8ie ollunLI$ 519.981 453227 1539.3481 433,860 An•ly¥l$ of net•uets tyyfund In Ihe previous year, the as5els arvj liabilthÉS of the wious luThlsrt asfdkns". Unresirthd Funds Ge￿181 D¢$ignated fvnd¥ Reslrictod 2022 Debtors Cash al bank and In hand Creditors falling due ￿thIn one 54.795 413.455 120.1401 54,795 399,204 120,1401 8.4 122.6511 448.110 8.4LK) 122.6511 433,859 13 Trdnsactlons wtth relat•d partl•s Ouring the y¢8rihe ¢hanty al receivod ￿￿tionS ￿talIty £110.51612022'. £120.15)) r￿ated part$ indudes trusiees, anyoih8r r(*mbers ofkey man8gemeni and an)on& do$￿ u)nn¢£aed to thwnl. bl reimbursed eypeDses totallirw E302 10 Iru5tees {2022." f344 for tolrustee [l￿ting51. There have been no othertraDsaLIKns reL3ted partie5 during thesyar. 16

XE WU(L