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2025-03-30-accounts

LIVEKIND

Charity Incorporated Organisation (C.I.O)

Annual Report & Financial Statement

For the period ended

30 March 2025

Registered Charity No: 1164237

LIVEKIND

Period Ended 30 March 2025

Principal address:

C/o Venturing Associates Ltd 103 Friern Barnet Road London N11 3EU

Trustees:

JUDITH CLEGG CHRISTIAN HUNT SIMON SHAW

Governing document

The organisation is operated under the rules of its constitution.

Bankers:

HSBC

Accountant

AIMS Accountants for Business Chartered Certified Accountant 103 Friern Barnet Road London N11 3EU

1

LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

LIVEKIND

FINANCIAL ACCOUNTS

FOR PERIOD ENDED 30 March 2025

CONTENTS

Pages

2

LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

LIVEKIND

Report of the Trustees for the period ended 30 March 2025.

Trustees and Their Responsibilities

Charity trustees are the people who serve on the governing body of a charity. They may be known as trustees, directors, board members, governors or committee members. The principles and main duties are the same in all cases.

Trustees have, and must accept, ultimate responsibility for directing the affairs of a charity, and ensuring that it is solvent, well-run, and meeting the needs for which it has been set up.

LiveKind Trustees are pleased to present their annual report and financial statements for the period ended 30th March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP 2005) (Accounting Standards Charities Act 2011).

Principle Objects

A. Gender Inequality and Gender-Based Violence

For the public benefit to promote the education (including social and physical training) of people impacted or potentially impacted by gender inequality, globally, in such ways as the charity trustees think fit, including by:

B. Animal Welfare

To promote human behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill-usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.

For the benefit of the public to relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals.

C. Conservation and the Environment

To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment. To advance the education of the public in the conservation, protection and improvement of the physical and natural environment.

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LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

D. Grant Making

To advance such charitable purposes (according to the law of England and Wales) as the trustees see fit from time to time in particular, but not limited to, advancing the objectives above by making grants and awards to UK and international charities, NGO’s and community organisations.

Mission Statement

LiveKind’s core values are those of Ahimsa. All LiveKind activities must be carried out in accordance of Ahimsa principles. For the purposes of clarity Ahimsa is a term meaning ‘compassion’ and ‘not to injure’. Ahimsa is also referred to as non-violence. Ahimsa means to cause no harm and it applies to all living beings including all animals as well as people. For this reason, LiveKind will only support the provision of vegetarian food and product in people, projects and activities that we support.

Activities and Achievements

During the period, the trustees continued to research and evaluate opportunities to make final grants and disbursements prior to closing the charity. However, they were unable to identify a project or projects to which they felt it was appropriate to make final grants and disbursement. No new projects were therefore funded during the period. The trustees have resolved that they will to seek projects to make final grants and disbursements before closing the charity in the next financial period.

Structure, Governance and Management

LiveKind is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission and governed by its constitution, dated 3[rd] November 2015.

Membership of the CIO is currently held by the Trustees. If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

The trustees who served during the period are shown on page 2 of this report.

Risk Management

The Trustees review risks relevant to the charity as part of their governance processes. Any material risks identified are discussed and decisions made on potential mitigation.

Reserves Policy and Going Concern

The Board has assessed the charity’s requirements for reserves in the light of the main risks to the organisation. As a result, the Board has approved a policy whereby the unrestricted funds not committed, should be held in reserve and maintained at a level, which ensures that LiveKind’s core activity could continue during a period of unforeseen difficulty. The target reserve amount represents at least 6 months’ (26 weeks) expenditure and will be reviewed annually.

Public Benefit

The Trustees confirm that they have complied with their duty under the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

Related Parties and Co-operation with Other Organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with its members must be disclosed

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LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

to the full board of trustees in the same way as any other contractual relationship with a related party. In the current period no such related party transactions were reported.

Volunteers

LiveKind relies on voluntary help; we wish to thank our volunteers for their loyal support and contribution.

Internal and External Factors

The trustees are very grateful to the donors for their kind support.

Future Plan

In 2025/26, the trustees have resolved to seek projects to make final grants and disbursements before closing the charity in the next financial year.

Signed on behalf of all members

Ms Judith Clegg (Chairperson)

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LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

LIVEKIND
RECEIPTS & PAYMENTS FOR THE PERIOD ENDED 30 March 2025
Unrestricted
Fund
Restricted
Fund
Total
Funds
2025
Total
Funds
2023
£
£
£
£
INCOMING RESOURCES
Donations and legacies
1,608
0
1,608
1,412
HMRC Charity Credit
0
0
0
0
TOTAL INCOMING RESOURCES
1,608
0
1,608
1,412
RESOURCE EXPENDED
Expenses on charitable activities
Grants and supply of provisions to
fund/support the LiveKind Kibera
Project
0
0
0
Expenses on support and
administration
Accounting and software
892
892
752
Banking and finance
85
85
60
TOTAL RESOURCES EXPENDED
977
0
977
812
Net Incomings and Outgoings
631
0
631
600
Balance Brought Forward
14,571
6
14,577
13,977
Balance as at 30 March 2025
15,202
6
15,208
14,577
LIVEKIND
RECEIPTS & PAYMENTS FOR THE PERIOD ENDED 30 March 2025
Unrestricted
Fund
Restricted
Fund
Total
Funds
2025
Total
Funds
2023
£
£
£
£
INCOMING RESOURCES
Donations and legacies
1,608
0
1,608
1,412
HMRC Charity Credit
0
0
0
0
TOTAL INCOMING RESOURCES
1,608
0
1,608
1,412
RESOURCE EXPENDED
Expenses on charitable activities
Grants and supply of provisions to
fund/support the LiveKind Kibera
Project
0
0
0
Expenses on support and
administration
Accounting and software
892
892
752
Banking and finance
85
85
60
TOTAL RESOURCES EXPENDED
977
0
977
812
Net Incomings and Outgoings
631
0
631
600
Balance Brought Forward
14,571
6
14,577
13,977
Balance as at 30 March 2025
15,202
6
15,208
14,577
LIVEKIND
RECEIPTS & PAYMENTS FOR THE PERIOD ENDED 30 March 2025
Unrestricted
Fund
Restricted
Fund
Total
Funds
2025
Total
Funds
2023
£
£
£
£
INCOMING RESOURCES
Donations and legacies
1,608
0
1,608
1,412
HMRC Charity Credit
0
0
0
0
TOTAL INCOMING RESOURCES
1,608
0
1,608
1,412
RESOURCE EXPENDED
Expenses on charitable activities
Grants and supply of provisions to
fund/support the LiveKind Kibera
Project
0
0
0
Expenses on support and
administration
Accounting and software
892
892
752
Banking and finance
85
85
60
TOTAL RESOURCES EXPENDED
977
0
977
812
Net Incomings and Outgoings
631
0
631
600
Balance Brought Forward
14,571
6
14,577
13,977
Balance as at 30 March 2025
15,202
6
15,208
14,577
Unrestricted
Fund
Restricted
Fund
Total
Funds
2025
Total
Funds
2023
£
£
£
£
1,608
0
1,608
1,412
0
0
0
0
1,608
0
1,608
1,412
0
0
0
892
892
752
85
85
60
977
0
977
812
631
0
631
600
14,571
6
14,577
13,977
15,202
6
15,208
14,577

(The notes form part of this account)

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LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

LIVEKIND

Charity Number: 1164237

Statement of Assets & Liabilities as at 30 March 2025

Cash at bank - Current
Accrued donation
Accrued expenses
TOTAL FUNDS
Unrestricted
Funds
£
15,202
918
(723)
15,397
Restrictd
Funds
£
6
-
6



Funds
2025
£
15,208
918
(723)
15,403



Funds
2023
£
14,577
621
(510)
14,688

Liabilities:

None

The accounts were approved by the Trustees on 30[th ] January 2026 and signed on their behalf by:-

Ms Judith Clegg (Chairperson)

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LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

LIVEKIND

NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 30 March 2025

1. Accounting Basis

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2. Cash Flow Statement

The trustees have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the charity is small.

3. Incoming Resources

All incoming resources are included in the Receipts and Payments when the organisation is legally entitled to the income and the amount can be quantified with reasonable accuracy.

4. Resource Expendable

All expenditure is accounted for on a cash basis and has been included under expenses categories that aggregate all costs for allocation to activities.

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LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237

5. Tangible Fixed Assets

There is no fixed asset to be depreciated.

6. Trustees Remuneration

The Trustees were not remunerated.

7. Governance and Support Costs

Allocation of support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, and governance costs which support the Charity activities. Many support and governance costs e.g. website costs are paid for directly by a Limited Company donor. This donor also makes additional donations which cover all remaining support costs e.g. bank/finance charges etc.

8. Fund Accounting

Fund accounting unrestricted funds are available to spend on activities that further any of the purposes of charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work.

9. Taxation

LiveKind is a registered charity and is not liable for corporation tax on its income under section 505 of the Income and Corporation Taxes Act 1988 to the extent that it is applied to its charitable activities.

10. Pension Costs and Other Post-Retirement Benefits

None

11. Status

LiveKind is a registered Charitable Incorporated Organisation.

12. Restricted Fund Analysis

Various Donations Balance
b/f
Incoming
resources
Outgoing
resources
Balance at
30th March
2025
£
£
£
£
6
0
0
6
6
0
0
6

Purpose of restricted fund:

Donations were received from individual donors, which were spent in accordance with the restrictions requested by the donors. In the opinion of the trustees, expenditure of this kind is consistent with the stated objectives of the charity.

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LIVEKIND Annual Report and Financial Statement

Registered Charity No: 1164237