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2023-03-31-accounts

ANNUAL REPORT & FINANCIAL STATEMENTS

For the Year Ending 31 March 2023

“CHANGING LIVES & INSPIRING KINDNESS”

Charity Registration Number (England and Wales) 1166238. Date registered: 29th March 2016. Registered address: PO Box 3154, Reading RG1 9AT www.52-lives.org

LIVES

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Contents

A Year in Numbers ���������������������������������������������������������������������������������������������������������������������������������������������2 Report of the Trustees for the Year Ending 31 March 2023 ������������������������������������������������������������������������������4 A Message from our CEO �����������������������������������������������������������������������������������������������������������������������������������4 Our Purpose ������������������������������������������������������������������������������������������������������������������������������������������������������7 Our Philosophy ��������������������������������������������������������������������������������������������������������������������������������������������������7 Changing Lives Every Week��� ����������������������������������������������������������������������������������������������������������������������������8 Special Projects �������������������������������������������������������������������������������������������������������������������������������������������������9 School of Kindness Project ������������������������������������������������������������������������������������������������������������������������������11 Diversity Monitoring ����������������������������������������������������������������������������������������������������������������������������������������11 Case Study��� ����������������������������������������������������������������������������������������������������������������������������������������������������12 School of Kindness Project ������������������������������������������������������������������������������������������������������������������������������13 School Kindness Workshops ����������������������������������������������������������������������������������������������������������������������������14 World Kindness Day Live Assemblies ���������������������������������������������������������������������������������������������������������������14 Measuring Our Impact ������������������������������������������������������������������������������������������������������������������������������������14 Teaching Resources �����������������������������������������������������������������������������������������������������������������������������������������16 Kids’ Kindness Club ������������������������������������������������������������������������������������������������������������������������������������������16 Kindness Fund �������������������������������������������������������������������������������������������������������������������������������������������������16 ‘Kind Schools’ ��������������������������������������������������������������������������������������������������������������������������������������������������18 Inspiring Kindness��������������������������������������������������������������������������������������������������������������������������������������������18 Deepening Our Impact and Enhancing Wellbeing �������������������������������������������������������������������������������������������20 Building a Strong Foundation to Fulfill our Aims ���������������������������������������������������������������������������������������������21 Plans for the Future �����������������������������������������������������������������������������������������������������������������������������������������21 Structure, Governance and Management �������������������������������������������������������������������������������������������������������23

LIVES A YEAR IN NUMBERS 3,486 People helped 1,500 Iilllllll Christmas presents sent to people in need ftftftfrftftftftftft £2,738 Family fun days held for more than in donations and goods donated by our supporters each week 200 Refugees 500 Elderly People 600 Children attended Christmas lunches so they wouldn't be on their own received new, properly fitting school shoes

WWW 52-LIVES.ORG 432 Elderly People 100 Children received school uniforms and school supplies received blankets, hot water bottles or new slippers to keep them warm and safe over winter More than 80 100 People beds and mattresses bought for children living in poverty received warm coats 70,000 85,000 Unique Visitors to our School of Kindness website children attended our free Kindness Workshops & Assemblies And Hundreds of Thousands of People Inspired to be Kind!

RepoRt of the trustees foR the year eNdiNg 31 MArch 2023

The trustees are pleased to present their annual report together with the consolidated financial statements of the charity for the year ending 31 March 2023. The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

a message froM our Ceo

As we began the year, the cost of living crisis was beginning to have a severe impact on people’s lives� Utility bills and fuel prices were leaving many people in crisis, and the impact on our charity was significant.

We had an increase in the number of people requesting help, and saw a change in the nature of help that was being requested. For the first time, we were regularly being asked to help families with food and basic clothing. At the same time, donations to our weekly appeals were declining – a trend that was felt across the charity sector�

We are very fortunate to have a loyal supporter base who make regular general donations to our charity and many who also hold fundraisers for us, which meant we could top-up our weekly appeals when they fell short�

As a charity, we worked hard to do what we could to support people in need� We collaborated with other small charities to maximise our impact, and we raised additional funds from our wonderful community of supporters and corporate partners� Underlying all of the practical help we provided, we also helped people to feel connected to one another� We did this both through our core work helping to change lives, through our communication with our community of supporters and also through our education programme – the School of Kindness in primary schools, running kindness workshops for tens of thousands of children�

Our School of Kindness reached record numbers of children during the year, and we launched a range of new initiatives to educate young people about the impact of their actions and the positive effects kindness can have not only on those around them, but also on their own physical and mental health�

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We all need kindness� It improves our wellbeing, strengthens communities and ultimately determines what kind of world we have�

There has been a great deal of hardship, but we have also seen an abundance of kindness� People are good, and when times get tough, we want to help each other� We feel incredibly privileged as a charity to be able to give people a very simple, direct and transparent way to do that�

The 52 Lives community has been changing lives for almost 10 years, and our supporters are at the heart of what we do� Nothing would be possible without them� Thank you to everyone who has supported us this year – whether through donations, gifts, moral support or by sharing our weekly requests� Our online community is almost 100,000 strong and is a true force for good, showing compassion and giving targeted help to people in need�

“There is no power for change greater than a community discovering what it cares about.”

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Jaime Thurston
Founder of 52 Lives
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"You made a house feel like a home." .1 never believed anyone could care about us. We are so grateful., Alina- Life # 380 Elise- Life # 399 "If I could hug each and every one of you I would. Thank you from the bottom of our hearts." "l just wanted to say how grateful I am to everyone that's helped us and all the lovely messages. You've made mine and my children's lives better." Abi's grandparents- Life # 268 Aaron's mum- Life # 375 f I

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our purpose

100% of what our individual supporters give goes to the people we help

52 Lives aims to change someone’s life every week of the year and inspire people to be kind. It is based on the simple premise that people are good and when good people work together, we can achieve amazing things�

ChaNgiNg lives...

It’s a very simple but powerful way of charitable giving, that has gained an overwhelming amount of support since launching in 2013. 52 Lives is supported by almost 100,000 people across our social media channels and newsletters, who help us to change lives every single week.

inspirIng kiNdness...

Alongside this, we run a comprehensive education programme through our School of Kindness. It aims to inspire more kindness in young people by teaching them about the importance of kindness, the science of kindness and the impact it has not just on the world around them but also on their own wellbeing�

our phIlosophy

52 Lives gives people tangible help, but our philosophy goes much deeper than that. The people we help often say the same thing: that it wasn’t just the ‘things’ we gave them that changed their life – it was the kindness, and the fact that people cared about them� They felt less alone�

We believe our collective actions determine the kind of world we live in – so if we are kind, it will inspire others to be kind and ultimately create a kinder world. We just need to choose kindness.

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chaNgiNg lives every week...

During the year, we helped approximately 3,486 people. This figure has dropped from last year (4,500), however, the previous year was unusually high due to a decision by the trustees to use reserves to fund a larger number of special projects to help more people� The 3,486 people we helped included our core work helping one individual / family / group each week, 1,500 people helped through our Christmas project, along with others helped through special projects�

52 Lives raised an average of £2,138 for each of our weekly lives, representing a 28% decrease on the previous year (£2,949). We have an incredibly loyal supporter base and are also fortunate to have the support of a small number of major donors, who periodically contribute large amounts to our weekly appeals�

As well as the direct financial donations shown in the charity accounts, we also helped to generate more than £600 a week (£32,293 annually) in goods and services donated by our supporters directly to the people we help�

Just a few examples of how we helped include providing carpet for families living with concrete floors, buying beds and warm bedding for children sleeping on the floor, paying for a young boy with a difficult home life to join his local football team, and providing financial support to families caring for terminally ill children�

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special projeCts

We were also able to help a greater number of people through special projects, often working in partnership with some small charity partners�

COATS FOR HOMELESS CHILDREN

FAMILY FUN DAY FOR REFUGEES

We provided warm coats for dozens of homeless children in Newham� The coats were distributed to the children who needed them by The Magpie Project�

SCHOOL SUPPLIES FOR REFUGEES

Working with The Cowshed, we provided school supplies and school uniforms for dozens of refugee children who were starting school without the equipment they needed�

Refugees are often placed in hotels for long periods of time, with entire families living in one room� We worked with The Cowshed and Care 4 Calais Reading to help fund a special family fun day for 200 refugees� The families were collected in a coach from the hotels and brought to a community hall, where there were arts and crafts for the children, sports games, a BBQ lunch and a free ice cream van� At the end of the day, they were given rucksacks filled with crafts and toiletries to take home.

SUPPORTING ELDERLY PEOPLE IN MANCHESTER

CHRISTMAS LUNCHES TO REDUCE ISOLATION

We helped to fund Christmas lunch events for more than 500 elderly people who would otherwise have been on their own� The events were organised by the Link Visiting charity.

We provided 52 pairs of slippers and 52 hot water bottles as part of the Manchester Cares ‘Slipper Swap’ event, helping elderly people in the area to stay warm and safe during winter – worn-out slippers are the leading cause of falls among elderly people�

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KEEPING PEOPLE WARM IN WINTER

SCHOOL SHOES FOR CHILDREN IN NEED

We raised £4,500 for our Winter Warmer campaign as part of the Big Give Christmas Challenge� We provided warm blankets for 390 elderly people, coats for 64 people, and helped 10 families in crisis with heating bills.

Working with Sal’s Shoes, which collects and distributes shoes to children in need, we helped to provide new school shoes for more than 600 children� Many of these children had never had properly fitting shoes before, and many were wearing shoes with holes�

BEDS FOR CHILDREN LIVING IN POVERTY

We heard about 20 children who were on a waiting list for beds from the First Days charity. We raised funds so First Days could provide beds and mattresses for those 20 children, and added an additional 30 beds and mattresses to their stock supplies. We also provided bedding.

“This has been a lifeline for my family. Thank you so much.”

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sChool of kiNdness project

The achievements of our school project during 22/23 surpassed our expectations. We ran free Kindness Workshops and Assemblies for approximately 70,000 children from more than 380 schools – a 37% increase on 21/22 and a 1,000% increase on 20/21. Our lesson plans were downloaded 6,500 times (an

increase of 15%), and we attracted more than 85,000 unique visitors to the School of Kindness website (an increase of 85%). More comprehensive data on the project can be found later in this report�

diveRsItY MoNitoRiNg

To ensure we are doing our best for our community, we need to understand more about the people we are helping� In May 2021, we began gathering data through an online, anonymous, optional diversity monitoring survey sent to our beneficiaries. The response rate has remained relatively low since

we started collecting data, but as the sample size increases, we hope this information will help us to identify any potential obstacles to people receiving help from us� We are also considering ways to encourage a higher response rate�

CAse study...

The deputy head teacher of a primary school reached out to see if we could help a young boy who was at risk of being excluded because of aggressive behaviour.

He had a very difficult home life, and social services were involved. At home, he was sleeping on the floor. We offered to buy him a bed, but there wasn’t room for one, so an air mattress to make him a bit more comfortable was the best we could do�

The teacher mentioned that this young boy had always wanted to play football but his parents couldn’t afford the fees and he didn’t have any boots or kit�

With the help of our supporters, we were able to pay for him to join his local football team, and also provided new football boots and some warm training kit� We also paid for him to go on the end of year football trip with his team�

His brother was in a similar position, so we provided the same level of support for him� A local company, Provide Security, heard about what we were doing and bought the boys kits for their favourite teams as well�

“I wanted to pass on the difference the football training and team have made…the sense of belonging in the team is starting to really give him something positive to focus on. He knows that there’s a group of people out there that, although they don’t even know him, they care about him...I cannot emphasize how you’ve changed the path for this little boy.” Deputy Headteacher

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sChool of kiNdness project

We ran free Kindness Workshops for more than 24,000 children from 180 schools.

2022/23 marked the seventh year of our School of Kindness� This project aims to spread kindness and empower children by helping them to realise that the little choices they make every day have the power to change people’s lives, improve their own health and wellbeing, and ultimately change the world. We do this by running free Kindness Workshops in primary schools, developing teaching resources, and providing small grants through our Kindness Fund and our Kids’ Kindness Club activities.

We teach children about the importance of kindness, the science of kindness and the impact it has on their communities, as well as their own wellbeing. Research has shown that kindness can not only help to prevent bullying, but also have a positive impact on our physical and mental health, and help us to form strong relationships.

According to research by Young Minds, one in six children aged five to 16 were identified as having a probable mental health problem in July 2021, a huge increase from one in nine in 2017. That’s five children in every classroom. Looking after the mental health of young people a key priority for schools, and encouraging more kindness while teaching children about the impact it has on their mental health is a simple but effective way to help do that.

We saw a significant increase in demand for our school workshops and a rise in the number of teachers using our lesson plans and resources�

Through our Kindness Workshops, Kids’ Kindness Club, Kindness Fund and teaching resources, we helped thousands of children to understand the importance of kindness and the power of their actions.

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sChool kiNdness workshops

We run free Kindness Workshops in primary schools all over the UK, both face to face and virtually� As well as discussing the social, emotional and physical benefits of kindness, the workshops give the children practical kind tasks to do to put the theory into action. Our Kindness Workshops help schools to meet the requirements outlined in the PSHE curriculum, including building and maintaining healthy relationships, mental wellbeing and physical health, while also supporting the wider work of developing children’s personal attributes of kindness, honesty and integrity�

We ran free Kindness Workshops for more than 24,000 children from 180 schools�

During the year, we secured support from The National Lottery Community Fund, which meant we have been able to take on a facilitator in the North West of England to reach a larger number of schools in this area�

world kindness dAY live asseMblies

200 schools (up from 40,000 children in 2021)� An additional 200 schools requested a recording of the assembly to share with their pupils, so the true reach was far greater�

We run virtual World Kindness Day Assemblies on 13 November� The assemblies are run as live virtual webinars that schools can join�

We ran three live virtual Kindness Assemblies across the day for more than 45,000 children from

measurIng our impact

The response from children and teachers following our Kindness Workshops has been incredibly positive. We conduct follow-up surveys, and 100% of the schools we worked with said they would recommend the workshop to other schools, and 100% said they felt the children benefited from the workshop.

In terms of the impact of the workshops have on children, 96% of teachers said children were more thoughtful of others after our Kindness Workshops, 80% said children’s with their relationships friends and classmates improved, 78% noticed an improvement in the children’s mood, 84% said they had been showing more self-kindness and 84% said they were showing more gratitude in general.

The surveys revealed that our workshops are helping teachers as well – 88% of teachers said they felt more confident talking to children about how to deal with unkind people after our Kindness Workshops, and 84% said they felt more confident talking to children about mental health in general�

We were fortunate to secure another year of support from our sponsor - NBB Recycled Furniture - which has enabled us to continue offering our workshops and resources to schools for free� We are incredibly grateful for their support�

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what do childReN say afteR our kindness workshops?

“I felt like I could do anything!”

“It made my tummy all bubbly!”

“My face glowed.”

“I felt warm inside my heart.”

what do teAchers say afteR our kindness workshops?

“We absolutely loved the Kindness Workshop. The whole day felt like it had been supercharged!” Junior School Mental Health Lead

“Our children really thought deeply about the feelings of others.” Primary School Teacher

“These excellent workshops are ideal for schools looking to put kindness at the heart of their ethos. This is such an important aspect of education, and 52 Lives are experts at teaching it.”” Jonnie Noakes, Director of Teaching & Learning, Eton College

teachiNg resources

To grow the sustainable impact of our work, we also produce a range of teaching resources� This enables schools we have run workshops for to continue the work after we leave, embedding a culture of kindness in the classroom� It also means that schools we are unable to run workshops for can still use our resources, which include video lesson plans, regular class ‘Kindness Challenges’ and a range of other games and activities. Our resources focus on the importance of being kind to yourself, to others and to the planet�

All of these resources are developed in collaboration with teachers and are available to download for free from our School of Kindness website, which has become a hub for teachers wanting tools to educate children on kindness, empathy, citizenship and emotional wellbeing. The site had 85,000 unique visitors during the year (an 85% increase on the previous year) and 8,321 downloads of our lesson plans and packs (an increase of 48% on the previous year)�

kids’ kindness club

Our Kids’ Kindness Club is free to join and provides members with a monthly newsletter filled with kindness challenges, competitions, a kind news segment, self-kindness tips and activities. It is designed as a way to keep children engaged in being kind to others, to themselves and to the planet� Our Kindness Challenges reflect different values that we encourage the children to focus on, for example, empathy, gratitude, self-kindness and kindness to others�

Although the club was set up with children in mind, many of our members are teachers who use the monthly Kindness Challenge as an activity for their entire class. As a result, we now have around 505 (up from 350 in the previous year) and reach thousands of children through the club each month�

the kiNdness fuNd

This was the third year of running our small grant scheme for children� The Kindness Fund provides small grants of up to £250 to children who have amazing ideas for spreading kindness in their school or community, to help bring their ideas to life� Funds are granted via the school, and applications are open to children from Year 3 up to Sixth Form.

During the period of this report, The Kindness Fund awarded six grants. Some examples of the children’s projects we funded include:

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GENEROU

‘kiNd sChools’

We have a network of 115 ‘Kind Schools’ (up from 90 last year) – these are schools that have taken part in one of our Kindness Workshops, and then signed our ‘Kind School Pledge’, reflecting their commitment to creating a culture of kindness. Schools are sent Outstanding Kindness Awards to present to students,

ideas for encouraging kindness in their school community, and also use our ‘Kind School’ logo� This network has grown significantly during the past year, and we aim to continue that growth.

iNspiring kiNdness

We continued to expand the reach of the project through our School of Kindness Newsletter and dedicated School of Kindness social media accounts, which enabled us to reach thousands of teachers and parents every month� We used key events, such as Children’s Mental Health Week, Anti-Bullying Week and Random Acts of Kindness Week to promote the link between kindness and wellbeing, and also

ran various half-term holiday kindness challenges during the year to give teachers a resource to embed kindness in their class culture� Our sponsor, NBB Recycled Furniture, kindly donated prizes (buddy benches) as an incentive for schools to get involved.

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I'VI IIIN Klfyo" .,kifi, I￿.11

deepenIng our impact and enhancIng wellbeing

52 Lives has a loyal community of supporters, some of whom regularly tell us the positive impact that being part of our community has on their wellbeing� We know that kindness has a positive impact on people’s physical and mental health, which many people may be unaware of. We are continually exploring ways we can deepen the impact we have on our community and help more people to understand the effects kindness has on our wellbeing so they see kindness not only as something that they can do for others but something that will also benefit them. We also know that kindness has a ripple effect – research has

shown that one kind act can positively affect up to 125 people.

We regularly shared content on the science of kindness and the impact of kindness, with the support of our scientific advisor (Dr David Hamilton) and specific research to help add depth and substance to our work. We have a wellbeing / science section on the 52 Lives and School of Kindness websites, and we have strong relationships with several academics and universities.

“Thank you for everything you have done and do. It’s amazing and inspiring. You have taught us all about the value of kindness.”

“I love helping when I can...gives me a nice warm feeling.”

“It is a charity like no other. You have taught us all so much about kindness.”

“Wonderful charity…you helped us and we now give back when we can.”

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buildiNg a stRoNg fouNdatioN to fulfil our aIMs

52 Lives is a small charity with a tiny team, but the systems and processes we have in place mean we can have a big reach without high overheads�

We are very grateful to have the support of a major sponsor for our core work, which has enabled greater security for the charity and more forward planning. The sponsorship was renewed in June 2022 for two years. The trustees continue to explore other potential funding sources for our work, so we are not so reliant on one major sponsor� We have secured some additional corporate funding from other sources, as well as generous support from a small number of schools, who have chosen 52 Lives as their charity of the year. We will continue to build on these relationships. We are also fortunate to have secured on-going support from a sponsor for our School of Kindness, which was renewed in 22/23 for another year. We will also be exploring ways to encourage more donations for our school project

while improving the efficiency of some of our systems to minimise costs�

To meet our financial objectives and provide adequate support to the people we help, continuing to promote the work of 52 Lives is essential. We have a large, loyal social media following and will continue to work on growing our presence on platforms where we have less support, and also converting our social media followers to our newsletter to give us more ownership and control� This has been going well, with our newsletter subscribers increasing by 20% during the year�

The trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.

plaNs for the future

As 2023 begins, the cost of living crisis is still having a significant impact on people’s lives. As a charity, we will continue to do what we can to support vulnerable people, while also strengthening communities and helping people to feel connected�

During 23/24, we will continue our successful format of helping our weekly ‘lives’, while also helping additional people where funds allow. We are planning to help larger groups of people through special projects, including a school shoe campaign and a Christmas project� We will also be aiming to boost our donations through the Big Give match funding campaigns that are on offer – including the

Kind2Mind campaign to raise funds for our school project, and the Christmas Campaign to raise funds to provide coats and warm bedding to people in need during winter. Our aim is to provide direct practical and emotional support to at least 3,500 people during the year. As a small charity, our experience has shown us that the most efficient way for us to run these additional projects is to partner with other small charities to maximise our impact, so we will continue to do that during the year.

The cost of living crisis had a negative impact on our donation levels from individual supporters during 22/23, and this is likely to be the case in 23/24, so

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we will continue to focus our efforts on expanding our supporter base, encouraging a larger number of fundraisers, and strengthening our relationships with existing corporate donors while also seeking new partnerships with schools and other companies� Our supporters tell us regularly that they love the ability to help specific people and that our format feels ‘tangible,’ as they can see the difference they have made to someone� With that in mind, we will continue to focus on updating our community regularly and sharing stories of the difference they are making to people’s lives�

Our 10 Year Anniversary will take place in November 2023, so we will use that as an opportunity to showcase the impact of what we do to gain new supporters, while also encouraging loyalty from our existing supporters.

Our School of Kindness has seen rapid growth over the past year in the number of children we are working with, the number of visitors to our School of Kindness website and the number of teachers using our resources� Looking ahead, demand from schools is already strong – we anticipate we will work with more than 100,000 children in 23/24� To ensure this growth is sustainable, we will be introducing a new booking system during the year to streamline the booking process, reduce our administrative workload and improve the booking experience for schools. Thanks to the sponsorship of NBB Recycled Furniture, we will continue to be able provide our workshops for free�

We also plan to pilot a Kindness Ambassador Programme during the summer term, working initially with 10 schools. These schools will appoint ‘Kindness Ambassadors’ in each class� We will work with those ambassadors to help them encourage and embed kindness in their schools and local communities. There will also be ample opportunity for the ambassadors to share ideas and good practice with each other, bringing together children from different locations and backgrounds.

The virtual World Kindness Day Assemblies we ran during 22/23 were hugely successful, reaching more than 45,000 children. There were a large number of schools on the waiting list, so we also plan to run that event again but with more capacity so we can reach an even larger number of children�

Our digital marketing strategy has been very successful, with strong growth in our website traffic. We plan to redesign our website during 23/24 to bring broth brands (School of Kindness and 52 Lives) under ‘one roof’ to encourage more cross-pollination of our audiences and reduce overall costs of hosting/ support�

During difficult times, a sense of community is crucial to people’s wellbeing. We will continue to share stories of kindness and positivity on our website and social media pages, and in our weekly newsletter, to help people see the good in the world and let them know they are not alone� This is in line with the charity’s mission to inspire people globally to be kind to each other�

As our School of Kindness grows, we will be looking for new ways to engage with schools and help to embed kindness into their culture� Working with the inspire+ charity, we will be piloting Kindness Awards in 50 schools in the Grantham area during the summer term 2023, with a view to expanding this nationally in 23/24.

“We will be piloting Kindness Awards in 50 schools.”

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STRUCTURE, GOVERNANCE AND MANAGEMENT

52 Lives is a charitable incorporated organisation, registered on 29 March 2016 with the Charity Commission under charity number 1166238. It is governed by a foundation CIO constitution.

The 52 Lives movement was founded in 2013 by Jaime Thurston (now CEO). The CEO and staff comprise the key management personnel of the charity, with the trustees taking responsibility for the strategy oversight and accountability for delivering the organisation’s objectives.

There were five trustees as of March 2023, who bring a wealth of skills and experience to fit the needs of the charity. Potential trustees are interviewed by existing trustees, and a proposal is made to the Board. If all agree, they are then appointed by a resolution passed at a properly convened meeting of the trustees. New trustees are taken through an induction and introduction to the charity which includes a briefing on their legal obligations, the Charity Commission guidance on public benefit, the content of the constitution, decision- making processes, the strategic plan and recent financial performance of the charity.

To enable the executive team to operate effectively, the trustees have put in place a schedule of delegated responsibilities that clearly set out where the CEO is authorised to act without recourse to the trustees. Any item of expenditure, contractual term or commitment that is outside the scope of this schedule must be put before the Board of Trustees for their approval. Trustees positions are reviewed regularly, and each is elected on straddled three-year engagements�

INTERNAL CONTROLS AND RISK MANAGEMENT

The trustees have responsibility for the oversight of risk management within 52 Lives and review risk on an annual basis� The trustees implement risk management procedures, so each review will incorporate an assessment of the impact and likelihood of individual risk, the actions that have been taken to mitigate or control risks, the effectiveness of our risk management controls and whether there are new risks for the charity that need to be considered�

RELATED PARTIES AND CONFLICTS OF INTEREST

None of our trustees receive remuneration or other benefit for their work with the charity. Any potential or perceived connection between a trustee or the CEO and any party that could impact decision-making is disclosed to the full Board of Trustees, and steps are taken to mitigate or eliminate any conflict. A conflicts of interest register is maintained and updated if necessary� Greig Trout (a sibling of trustee Barry Trout) is a Co-Director of company Be Kind Ltd� Be Kind Ltd provided services to the charity running School of Kindness Workshops and our Kids’ Kindness Club� Barry Trout was not involved in any discussions related to the decision to use the services of this company or the amounts paid� Be Kind Ltd is contracted to provide these services and offers a reduced charitable rate to do so. The fees paid to Be Kind Ltd during the year were £22,200. The trustees conduct market comparisons to ensure the rate that is paid to Be Kind Ltd represents good value for money and to ensure transparency in the remuneration process.

23

FINANCIAL REVIEW

The following paragraphs provide the highlights of the financial position for the charity for the period ending 31 March 2023�

In 2022–2023, 52 Lives saw stability in its seventh full financial year, with Income for the year still strong at £345,407, which is slightly down on last year. This was down due to a combination of a slight reduction in donations directly to our beneficiaries, with lower average donations per ‘life ’, and a decrease in nonbeneficiaries income largely as a result of the GalaBingo.com donation remaining down at £51,674 due to lower volumes on the 52 Lives games on their platform and slightly lower other donations, where there were more ‘one-off donations’ in the former financial year. It is worth noting that the Gala contract runs until May 2024�

However, more than offsetting the slight decline in Income, Expenditure decreased materially at £335,688 (versus £408,461 last year), of which £204,242 went directly to our beneficiaries. This was largely due to lower one-off beneficiaries spend, that had occurred in the prior year. In keeping with 52 Lives’ values and ethos, administrative expenses are kept to a minimum. During the year, the total cost for administration (with all administration type costs allocated fully) was £67,973, which is slightly up on last year (£67,225). This is due primarily to employee cost inflation, which was reasonable in line with the inflationary external environment�

Around 68% of the administration cost was on salary costs, with the remainder being largely IT, professional fees, fundraising fees, insurance, bank fees and advertising.

We have also calculated a split of charitable activities and other expenditure, with cost items split and allocated, which showed the charitable activities costs were 90% of total costs (down slightly from 93% last year, due to the beneficiaries cost decrease described above).

Net income stood at a gain this year (£9,719), versus a loss last year due to income being higher than budgeted and less one-off spend on beneficiaries than the prior year as identified above.

The cash balance was increased by more than the Net Income number shown above as a result of materially lower debtors and similar creditors than the last financial year. Total cash at year end is a healthy £136,729.

No set of accounts can fully recognise the work of the charity as much of the work is to co-ordinate peer-topeer help, which can be financial, take the form of services delivered free of charge or even simple acts of kindness� A more comprehensive note regarding these intangibles can be found later in the accounts�

52 Lives continues to be reliant on the kindness of its supporters and the voluntary income they donate to help our work, as well as unrestricted funding from our corporate sponsor, Gala Bingo, without whom the charity would struggle to function.

We continue to be acutely aware of the current reliance on a single large major corporate donor for unrestricted income and have been building relationships to expand our corporate supporter base. Gala has committed to renewing the contract in June 2022.

24

WWW.52-LIVES.ORG

RESERVES

The trustees have agreed that an appropriate reserves policy is for the Charity to maintain six to nine months of expected expenditure at any time. This policy is subject to review annually by the trustees.

Net assets at year end were £140,390, with £45,976 restricted for our beneficiaries, across the General Lives pot and designated for specific Lives. This gives us £94,414 in unrestricted funds at year end. Of that, £31,000 was designated for the School of Kindness to ensure we can meet our commitment to schools in 2023/24 and six months of running costs of £26,000 to a Business Continuity Fund in order to provide some element of resilience due to our reliance on one source of funding for core costs� As such our free reserves at March 2023 are £37,414.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES IN RESPECT OF THE TRUSTEES’ ANNUAL REPORT AND THE FINANCIAL STATEMENTS

Under the trust deed and rules of the charity and charity law, the trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year. The trustees have elected to prepare the financial statements in accordance with FRS 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland�

The charity and charity’s financial statements are required by law to give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources of the charity for that period.

In preparing these financial statements, generally accepted accounting practice entails that the trustees:

The trustees are required to act in accordance with the trust deed and the rules of the charity within the framework of trust law. They are responsible for keeping proper accounting records, sufficient to disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustees to ensure that, where any statements of accounts are prepared by them under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision, They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the financial and other information included on the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

25

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

By order of the Board of Trustees

Signed: Laura Britland Furness Position: Chair Date: 26/1/2024

26

Charity registration number 1166238

52 LIVES

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

52 LIVES

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees L Britland Furness
J Cockerell
C H Welham
JP Thurston
B Trout
Charity number 1166238
Accountants Kirk Rice LLP
The Courtyard
High Street
Ascot
Berkshire
SL5 7HP

52 LIVES

CONTENTS

Page
Statement of financial activities 1
Balance sheet 2
Notes to the financial statements 3 - 10

52 LIVES

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations and
legacies
3
81,821
238,586
Charitable activities
4
25,000
-
Total income
106,821
238,586
Expenditure on:
Raising funds
5
5,885
-
Charitable activities
6
41,750
288,053
Total expenditure
47,635
288,053
Net incoming/(outgoing)
resources before
transfers
59,186
(49,467)
Gross transfers
between funds
(68,078)
68,078
Net (expenditure)/income
for the year/
Net movement in funds
(8,892)
18,611
Fund balances at 1 April
2022
103,306
27,365
Fund balances at 31
March 2023
94,414
45,976
Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
320,407
108,615
229,768
25,000
19,000
-
345,407
127,615
229,768
5,885
10,054
102
329,803
99,622
298,683
335,688
109,676
298,785
9,719
17,939
(69,017)
-
(57,538)
57,538
9,719
(39,599)
(11,479)
130,671
142,905
38,844
140,390
103,306
27,365
Total
2022
£
338,383
19,000
357,383
10,156
398,305
408,461
(51,078)
-
(51,078)
181,749
130,671

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

52 LIVES

BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
Unrestricted funds
2023
£
8,512
136,729
145,241
(4,924)
£
73
140,317
140,390
45,976
94,414
140,390
2022
£
44,333
90,501
134,834
(4,163)
£
-
130,671
130,671
27,365
103,306
130,671

The financial statements were approved by the Trustees on .........................

L Britland Furness Trustee

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

52 Lives is a Charitable Incorporated Organisation (CIO) operating throughout England and Wales.

52 Lives aims to change someone's life every week of the year and inspire people to be kind. People nominate someone in need of help and every week we choose someone to help, share their story and request what they need. It's about spreading kindness and changing lives. We also run Kindness Workshops in schools, which aim to empower children by helping them to realise that their choices matter.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charities governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The is a Public Benefit Entity as defined by FRS 102.

The has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Prior period error

During the year ended 31 March 2022 there was £19,000 of income arising from corporate advertising within the donations and gifts line in the statement of financial activities. This has been split out as income arising from charitable activities, in the comparatives to these accounts.

1.3 Going concern

At the time of approving the financial statements, the charity has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the charity continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4 Charitable funds

Unrestricted funds are available for use at the discretion of the charity in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.5 Income

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

33% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Impairment of fixed assets

At each reporting end date, the reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charities balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the ’s contractual obligations expire or are discharged or cancelled.

1.11 Retirement benefits

2 Critical accounting estimates and judgements

In the application of the charities accounting policies, the charity are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Donations and gifts 81,821 238,586 320,407 108,615 229,768 338,383

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Corporate Corporate
Advertising Advertising
2023 2022
£ £
Ancillary trading income 25,000 19,000
5 Raising funds
Unrestricted
Unrestricted
Restricted
funds
funds
funds
2023
2022
2022
£
£
£
Fundraising and publicity
Other fundraising costs
5,885
10,054
102
5,885
10,054
102
Total
2022
£
10,156
10,156

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

6 Charitable activities

Staff costs
Depreciation and impairment
Beneficiary Payments
Consultants fees
Advertising
Artwork, design and printing
Web design and computer costs
Postage
School resources
Travel
Facilitator Fees
Admin Support
Other charitable expenditure
Share of support costs (see note 7)
Share of governance costs (see note 7)
Analysis by fund
Unrestricted funds
Restricted funds
2023
£
48,541
36
204,242
7,880
63
677
8,127
1,792
5,126
2,120
29,430
8,194
9,669
325,897
3,906
-
329,803
41,750
288,053
329,803
2022
£
34,634
-
291,645
21,719
379
628
7,806
1,673
6,600
1,366
6,535
6,299
-
379,284
18,151
870
398,305
99,622
298,683
398,305

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

7 Support costs

Support costs
Support
costs
Governance
costs
£
£
Staff costs
-
-
Non-charitable admin
3,906
-
Non-charitable
governance costs
-
-
3,906
-
Analysed between
Charitable activities
3,906
-
2023
Support
costs
Governance
costs
£
£
£
-
9,207
-
3,906
8,944
25
-
-
845
3,906
18,151
870
3,906
18,151
870
2022
£
9,207
8,969
845
19,021
19,021

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the during the year.

9 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
2 2
Employment costs 2023 2022
£ £
Wages and salaries 43,711 40,739
Social security costs 3,859 2,449
Other pension costs 971 653
48,541 43,841

There were no employees whose annual remuneration was more than £60,000.

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

10
Tangible fixed assets
Cost
Additions
At 31 March 2023
Depreciation and impairment
Depreciation charged in the year
At 31 March 2023
Carrying amount
At 31 March 2023
11
Debtors
Amounts falling due within one year:
Trade debtors
12
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
13
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Tangible assets
73
-
Current assets/(liabilities)
94,341
45,976
94,414
45,976
Computers
£
109
109
36
36
73
2023
2022
£
£
8,512
44,333
2023
2022
£
£
811
762
2,397
2,451
1,716
950
4,924
4,163
Total Unrestricted
funds
Restricted
funds
Total
2023
2022
2022
2022
£
£
£
£
73
-
-
-
140,317
103,306
27,365
130,671
140,390
103,306
27,365
130,671
Computers
£
109
109
36
36
73
2023
2022
£
£
8,512
44,333
2023
2022
£
£
811
762
2,397
2,451
1,716
950
4,924
4,163
Total Unrestricted
funds
Restricted
funds
Total
2023
2022
2022
2022
£
£
£
£
73
-
-
-
140,317
103,306
27,365
130,671
140,390
103,306
27,365
130,671
109
36
36
73
2022
£
44,333
2022
£
762
2,451
950
4,163
Total
2022
£
-
130,671
130,671

52 LIVES

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

14 Related party transactions

Please see the Trustees Report for a full list of Related Party Transactions in the year.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name 52 Lives members of On accounts for the year 31[st] March 2023 Charity no 1166238 ended (if any) Set out on pages 1-10

Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

1

IER

Independent examiner's statement

In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:

I 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.

Date: 29/01/2024 Signed: Name: Dan Devonald CTA FMAAT Relevant professional qualification(s) or body (if any): Address: 59 Dukes Wood Avenue Gerrards Cross SL9 7JY

Section B Disclosure Give here brief details of N/A any items that the examiner wishes to disclose .

2

IER

Charity Registration Number (England and Wales) 1166238. Date registered: 29th March 2016. Registered address: PO Box 3154, Reading RG1 9AT www.52-lives.org

© 2024, 52 Lives