Charity registration number: 1167178
The Kids Network
Annual Report and Financial Statements for the Year Ended 31 December 2025
Thompson Jenner LLP Independent Examiner 1 Colleton Crescent Exeter Devon EX2 4DG
The Kids Network
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 13 |
| Statement of Trustees' Responsibilities | 14 |
| Independent Examiner's Report | 15 |
| Statement of Financial Activities | 16 |
| Balance Sheet | 17 |
| Cash Flow Statement | 18 |
| Notes to the Financial Statements | 19 to 29 |
The Kids Network
Reference and Administrative Details
Ms Jess Henderson Trustees Mr Simon Lucey Ms Cassandra Chadderton Mr Neil Phillip Hunt Ms Polly George Ms Madiha Alam Mr Paul Douglas Rees Mr Emyr Fairburn Ms Taanya Khaare Ms Lucy Halton 1167178 Charity Registration Number 86-90 Paul Street Principal Office London EC2A 4NE Independent Examiner Thompson Jenner LLP Independent Examiner 1 Colleton Crescent Exeter Devon EX2 4DG
Page 1
The Kids Network Trustees’ Report
“he said he likes his teachers a lot because ‘they brought me you’ that made me smile.”
Quote from mentor in session report
CHAIR’S INTRODUCTION
I am pleased to present The Kids Network’s Trustees’ Report for 2025. This has been a pivotal year for the organisation, marked by consolidation, attention to detail, and evidence-building. We strengthened the systems and structures needed to sustain and grow our impact, improving our data and learning processes so that children’s voices shape our decisions at every stage. We also strengthened communication across the programme journey and deepened community and individual giving, mobilising our mentor network and widening opportunities for longterm support. Alongside this, we continued to build the capacity of both our Board of Trustees and our internal leadership team, ensuring the organisation has the skills and experience required for the next stage of growth.
These developments support the delivery of our 2025–2030 Strategic Goals, including reaching 600 children each year by 2030 and supporting 2,000 children over five years. As we move into 2026, we will grow the programme to reach 380 children while maintaining the quality, consistency and relational depth that underpin our outcomes. With stronger evidence of impact and a clear strategic direction, The Kids Network is well placed to continue building its contribution to early intervention and children’s wellbeing.
I would like to thank our dedicated staff team, volunteers, funders and supporters whose commitment makes this work possible. This is incredibly important work. It changes lives
Page 2
The Kids Network Trustees’ Report
WHO WE ARE AND WHAT WE DO
The Kids Network is a charity supporting children at a crucial time in their lives - in the lead up to the transition from primary into secondary school. We do this by providing them with a volunteer mentor, a local hero from the London community.
We work with primary schools and other referral partners to identify children who may be facing additional challenges in their young lives and who could benefit from a one-to-one mentoring relationship. Our volunteer mentors provide a safe sense of fun and stability for our children to explore their identity, develop life skills for the future, and express themselves in a safe environment.
“He asked about my day and we had a special golden moment when he said even when I am sad or tired or stressed I make him so happy. I said we are like a happy ping pong ball - we bounce happiness off each other and always feel better when we see each other.”
Quote from mentor in session report
Our vision is that every child gets to live the life they choose.
Our mission is to make meaningful connections in our communities and to support children through mentoring to feel happy and confident about themselves and their futures.
Our values are a central part of who we are at The Kids Network and we are guided by them in all aspects of our work and our programme.
Our values are: fun, connection, diversity, curiosity and integrity.
“ When we said goodbye, Kayce told me she was going to miss me. She doesn’t always find it easy to be vulnerable, but this time she was honest about feeling sad that mentoring was ending. That honesty showed just how far she had come”
Quote from mentor in session report
Anti Oppression Commitment
The Kids Network exists because children in London disproportionately experience adverse childhood experiences due to systemic minoritisation.
We want every person in our community to feel safe, empowered, brave, valued, aligned, and heard. We take a trauma-informed approach to anti-oppression work, as with all of our work. This means acknowledging the whole person, working with, not for, and supporting the provision of protective factors so that children’s resilience is developed. To us, trauma-informed practice, safeguarding and anti-oppression action are inextricably linked. Our anti-oppression document provides an outline of our approaches to anti-oppression work and the areas in which we are currently taking action. This is ongoing work and it sits within our framework and commitment to Equality, Diversity, Inclusion and Justice – none of these can be effective in isolation. Our commitment to anti-oppression runs through our actions and delivery of our strategy.
Page 3
The Kids Network Trustees’ Report WHY WHAT WE DO IS NEEDED AND HOW WE KNOW IT WORKS.
One in three children in London are growing up in poverty . That’s more than half a million children, going without basics in one of the wealthiest cities in the world. Growing up in poverty damages children’s life chances, health and wellbeing. It reduces opportunities to participate and enjoy new experiences. Children from the global majority are disproportionately represented in those statistics.
One in five children and young people aged 8-16 experience a common mental health problem, such as anxiety or depression (NHS Digital, 2023). This is almost double the figure in 2017 when The Kids Network began working in London.
Access to support is most limited for children from underserved communities: more than one in four (26.8%) of those aged 8–16 with a probable mental disorder had a parent who could not afford activities outside school or college.
Too many children and families are not receiving the help they need, resulting in preventable distress and long-term negative consequences, particularly for those experiencing poverty or from the Global Majority. Without timely intervention, challenges such as low confidence, anxiety and social isolation can escalate, shaping children’s educational journeys, wellbeing and life chances well into adulthood.
By giving children the support they need at a pivotal time in their lives , The Kids Network’s early intervention mentoring programme is well placed to be part of the solution.
External Impact Evaluation
To deliver our programme effectively, we collect robust data on the children we support and how they change over the course of the year. This data shows that across 12 months of mentoring, children strengthen their social and emotional capabilities, improve their wellbeing and finish the programme feeling better equipped to navigate their futures.
Over the years, caregivers have shared the immediate and longer-term benefits they have observed, and school partners have reported positive impact in the classroom. In 2021, we published our Case for Early Intervention, outlining why early support is critical and identifying the key success factors behind our approach.
As we approach our ten-year anniversary, we wanted to understand the longer-term outcomes of our work more deeply. With support from the Quintessentially Foundation, we commissioned ImpactEd to conduct a Long-Term Impact Evaluation focused on three key evaluation questions aligned with our Theory of Change:
-
KEQ1 - To what extent has TKN helped participants develop agency in their lives, set meaningful long-term goals, and take action to overcome personal and societal barriers they face?
-
KEQ 2 - To what extent do participants use social and emotional skills learned through TKN to support their wellbeing?
-
KEQ 3 - To what extent has TKN helped participants improve their communication skills and emotional literacy?
The evaluation which is published in summary and full form on our website found that the difference made during our year-long mentoring programme continues well beyond its completion. We have always seen children grow in confidence, agency and social and emotional wellbeing through the programme. This evaluation confirms that these changes last and that they strengthen outcomes for children long after mentoring ends.
Page 4
The Kids Network Trustees’ Report
The findings reinforce why early intervention matters. By supporting children before challenges escalate into crisis, The Kids Network’s model creates meaningful and lasting change at a pivotal stage in a child’s life.
The findings also show that our intentionally structured programme is effective in achieving its goals for change in children. The personalised coaching and support for mentors helps volunteers to work with their mentee through three phases: building connections, goal setting, and positive endings.
The year-long programme with weekly meetings creates an effective structure which allows the mentor and child to experience the biggest impact from their time together.
This external validation of the long-term impact of our programme is important and key evidence. It adds to our case for support and supports our ambition to ensure that every child who wants one should have a mentor.
The long term impact report also allowed us to engage with caregivers of children who were a part of the programme and for them to share both the immediate and long term benefits they saw.
“[His] transition into secondary school was made so much easier by having a mentor. Someone outside of his family that he could be open and honest with, someone to talk through situations with, that I believe boosted his confidence just at the time he needed it.”
Quote from Caregiver from Long Term Evaluation
Page 5
The Kids Network Trustees’ Report
THE CHILDREN WE SERVE:
In 2025 we supported a total of 364 children
-
192 children had one-to-one mentoring sessions
-
23 referrals, risk assessed and awaiting pre-match session
-
10 pre-matched to a mentor and awaiting their matching
-
28 alumni mentees participated in our child voice evaluation
-
111 children participated in our child voice work.
We support children aged 8-11 facing significant adversity and in need of additional support at the end of their time in Primary School.
We work to reach children who are exposed to Adverse Childhood Experiences (ACEs), such as neglect, domestic violence and family breakdown. Left unaddressed, ACEs can pose a serious threat to long-term health, wellbeing, social-emotional development and life chances, which is why early intervention is so important.
We support children facing other additional adversity, such as children from the ethnic Global Majority, children living in poverty, children facing additional challenges at home and school, and those with no other support available.
We have done a great deal of work in 2025 to develop our referral process to support schools when they refer children to our programme. Throughout 2025 we continued to develop the process ensuring that the schools and ourselves have a detailed picture of the needs of the children referred to our programme, and that they can really benefit from our mentoring programme.
Of the children who had sessions in 2025:
-
90% of children referred faced a social and emotional barrier
-
64% of children were from the global majority
-
62% of children were eligible for free school meals
-
53% of children referred to the programme had no other service involved
-
71% of children have experienced one or more Adverse Childhood Experience, such as domestic violence, incarceration of a parent, caregiver substance misuses, family breakdown or bereavement
-
98% of children faced at least one barrier.
-
70% of children experienced a home or community barrier such as cramped or impairment housing, domestic violence or being a young carer.
-
69% of children faced a school-based barrier such as low aspirations or poor attendance.
-
30% of children had identified Special Educational Needs
The children we supported came from 9 London boroughs: Brent, Camden, Hackney, Hammersmith & Fulham,
Islington, Lambeth, Southwark, Tower Hamlets, and Westminster.
At the end of 2025 we are pleased to report:
-
85% of children reported an increase in social and emotional capabilities
-
78% of children reported an increase confidence
-
93% of children reported improved emotional wellbeing and outlook
-
88% of mentors reported an increase in their wellbeing, skills and motivation Our full impact report is published on our website.
Page 6
The Kids Network Trustees’ Report
OUR VOLUNTEERS
Value of volunteering
In 2025, our volunteer mentors delivered over 4,000 hours of mentoring sessions, alongside many additional hours spent travelling, planning, training and reporting. This represents a significant investment of time and commitment. UK government research estimates that formal volunteering contributes £24.7 billion to England’s economy each year, with an average impact of £2,012 per volunteer Our mentors are part of this powerful civic contribution, creating lasting change for children while generating significant social value. ( Department for Culture, Media and Sport )
Our mentor community
In addition to giving their time our volunteer mentors raised over £10,000 for the charity in 2025 taking on various challenge events and fundraisers.
In 2025 our volunteer mentor headcount was 227. This was made up of:
-
192 volunteers actively mentoring,
-
35 volunteers pre-matched as mentors in our pipeline
-
Of those 227 mentors:
-
17% were students or unemployed and viewed mentoring as a great way to build their skill set and experience.
-
31% were aged 18-24 and 43% were 25-34 years old.
The impact of our programme on our volunteer mentors:
-
94% felt supported by the charity and
-
88% reported that mentoring has a positive effect on their wellbeing
-
100% of children reported having fun with their mentor
Overall, our volunteers invested significant time and commitment, delivering over 4,000 hours of sessions, alongside the many additional hours spent travelling, planning, training and reporting.
OUR STAFFING
We had 15.5 full time staff at The Kids Network and in 2025 we added a new Communications Officer post and a new Volunteer Officer post. We were pleased to promote from within our organisation to strengthen our senior leadership team and to give more leadership and management responsibility throughout the organisation.
Our team is lean and efficient, and we continue to see improvements in our timescales and an increase in the numbers of children we reach. We take the development of our staff very seriously and offer regular training and coaching opportunities. We were pleased that in 2025 we saw the highest wellbeing score from our annual staff survey since its inception in 2022 with 83.4% of staff answering they feel satisfied at the organisation and their job, have a positive working environment, and have valued relationships with their line manager and the rest of their colleagues.
Page 7
The Kids Network Trustees’ Report
OUR STRATEGY AND VISION
In 2024 the board and staff worked together to develop a new strategy for the next five years. We reviewed the strategy as a whole board in July of 2025 determining that we are still committed to the ambition and development outlined within it. The External Evaluation evidence has added to this commitment and confidence, giving us the robust and necessary evidence of impact and efficacy.
We agreed on our shared vision and mission and a set of strategic priorities to take us forward to 2030.
As we move into 2026 and the second year of our strategy, we are clear about our ambition, our purpose and our mission and are pleased to have worked with our staff team to develop a work programme for 2026 that will ensure its continued delivery.
Our long-term strategy will guide our organisation through the next five years.
We’ve set ourselves ambitious strategic goals to guide our work and bring our programme to more children in more places than ever before. We will work together over the next five years to make sure:
-
Every child who wants a mentor can have one
-
Every adult we work with has a fulfilling experience
-
Every aspect of our programme is authentically child Ied
-
Every action we take demonstrates our leadership in early intervention
2025 was a year of foundation and focus. We strengthened our structures, systems and processes to build a secure and sustainable platform for growth.
-
We enhanced our data collection at baseline, six months, twelve months and beyond, ensuring children’s voices shape our work at every stage.
-
We improved our communications, increasing meaningful contact with children, mentors, partners and supporters from application to post-programme.
-
We deepened community and individual giving, harnessing our mentor networks and creating new opportunities for engagement and fundraising.
-
These developments have set the stage for sustainable growth and for an even greater impact in 2026.
LOOKING AHEAD TO 2026
As we enter 2026, we remain committed to strengthening our operational capacity, increasing our reach, and securing sustainable funding to continue our vital work. With a strong team, engaged supporters, and a clear strategic direction, we are confident in achieving our ambitions for the year ahead.
In 2026, we will grow our programme to reach 380 children , continuing to deliver high-quality, life-changing mentoring relationships.
Our priorities for the year reflect our commitment to sustainability, impact and experience - ensuring every connection we make creates lasting value.
Page 8
The Kids Network Trustees’ Report
2026 Priorities
1. Sustainability & Growth
We will use our strengthened systems and networks to reach more children, ensuring every child has the best possible outcomes from our programme.
2. Impact & Value
We will build on our impact evaluation, strengthening how we evidence, communicate and share the value of early intervention — positioning The Kids Network as a national leader in children’s wellbeing.
3. Experience & Voice
We will foster a connected, caring community where children, mentors, caregivers, staff and partners thrive, always centring children’s voices and experiences in everything we do.
2026 Outputs
----- Start of picture text -----
Outputs 2025 2026 2027 2028 2029
Number of children supported in the year 352 380 450 520 640
Number of volunteers recruited in a year 486 570 630 750 870
Percentage of retained school partnerships (new output measure) N/A 75 75 75 75
Average child active per school N/A 4 4 4 4
(new output measure)
Percentage of sessions that are child led in a year 90 90 90 90 90
Average turnaround for session report submission (new output N/A 2.5 2.5 2.5 2.5
measure)
Percentage of mentors reporting that mentoring with TKN 80 85 90 95 100
increases their belief that they can create positive change in their
community
Percentage of children reporting an increase in at least one self- 95 95 95 95 95
value metric
----- End of picture text -----
On behalf of the Board of Trustees, I extend my deepest gratitude to everyone who has contributed to our success in 2025. Together, we are making a meaningful difference in the lives of children across London.
Neil Hunt
Chair of Trustees The Kids Network 2026
“Danny is the best role model and mentor. I appreciate highly Danny’s hard work in bringing positivity and different skills to my son’s life. Hope and wish many kids will get Danny’s support to flourish in their lives.” Quote from Caregiver on mentor
Page 9
The Kids Network Trustees’ Report
STRUCTURE AND GOVERNANCE
___
OUR TRUSTEES
During 2025 we said goodbye to our deputy chair Naa Acquah. Naa had served her full term with us as a trustee – and was originally a TKN mentor so we were very sad to say goodbye to her but are so grateful for all her support, work and love during her long association with TKN.
We recruited four new trustees to our board, expanding the number of Trustees to 9 and bringing our board a range of new skills and experience.
-
Emyr Fairburn is a former primary school headteacher and a family magistrate bringing experience of the London school system and the realities of the issues our children are facing.
-
Madiha Alam has extensive experience in financial strategy, stakeholder engagement, and social impact, with a strong commitment to education and social mobility.
-
Cassie Chadderton is the former CE of World Book Day bringing us experience of national charity growth, impact and scale to help strengthen our strategy, voice and reach
The Board of Trustees who served during 2025 are:
Neil Hunt , Chair
Naa Acquah, Deputy Chair (until end of term in March 2025)
Lucy Halton, Trustee and Safeguarding Trustee Simon Lucey , Trustee and Chair of the Resource Committee
Jess Henderson, Trustee and Chair of the People and Safeguarding Committee
Taanya Khare, Trustee
Paul Rees, Trustee
Emyr Fairburn , Trustee and Deputy Safeguarding Trustee (appointed May 2025) Madiha Alam, Trustee (appointed May 2025)
Cassie Chadderton, Trustee (appointed October 2025)
Polly Andrews , Trustee (appointed January 2026)
Governance structure
The full board of the Trustees meet at least quarterly to determine policy, review performance, oversee financial management, and receive the CEO's reports on the work of the Charity. The charity also has a Resources Committee and a Programme and Safeguarding Committee to provide support and oversight in the management of resources, both committees met every 6-8 weeks.
The trustees also had two working groups with staff in 2025. One to develop our approach and activity in child voice and one to look at the development of a Friends of TKN group.
Page 10
The Kids Network Trustees’ Report
A skills matrix, trustee reviews, and a governance review is carried out annually by the board to maintain excellence, diversity and governance throughout the board and charity.
All trustees sit on one of the two committees and responsibilities are divided by the remits of each committee.
Resources Committee - to ensure the effective governance of the resources of the charity and all matters pertaining to income, expenditure and resource at TKN.
-
TKN meets its duty of care, legal requirements, ethical and all other responsibilities towards its representatives.
-
TKN has effective policies, processes and culture in place to ensure transparent and effective financial operations and governance.
-
TKN has sufficient funds and an effective strategy to generate income to fulfil its purpose.
-
Scrutiny of budget and recommendation of budget to full board
-
TKN is delivering and communicating the activity outlined in the Strategic Plan and has the resources and capacity to do so in an effective and efficient way.
-
TKN has robust processes to recruit, induct, develop and retain staff and Trustees in order that the charity has the necessary skills and experience to function as an effective organisation.
-
TKN is a kind, safe and inclusive organisation for all TKN representatives and beneficiaries and promotes a culture of anti-oppression, equality and diversity .
Programme and Safeguarding Committee - to ensure the effective governance of Safeguarding and all matters pertaining to the delivery of a safe, purposeful and impactful programme at TKN.
-
TKN meets its duty of care, legal requirements, ethical and all other responsibilities towards its beneficiaries.
-
TKN has effective policies, processes and culture in place to safeguard children and vulnerable adults who come into contact with the organisation.
-
TKN is investigating, evaluating, delivering and developing an effective programme which has a demonstrable impact on the children and adults who take part in the programme.
-
The structure and delivery mechanism of the TKN programme are fit for purpose and has defined quality markers and performance indicators to ensure a safe and effective programme.
-
TKN is a kind, safe and inclusive organisation for all TKN representatives and beneficiaries and promotes a culture of anti-oppression, equality and diversity.
Risk Management
Throughout 2025 Trustees conducted regular review of the risks to which the Charity may be exposed to, and updated the Risk Register every 6-8 weeks. The main risk register is held by the Resources Committee and the Safeguarding Risk Register by the Programme and Safeguarding Committee. The risks associated with this area feed into the overall organisational risk register.
This assessment identifies the risk across key categories of Governance, Growth, Financial, Operational, safeguarding and people. The likelihood and impact of each risk is rated on a five-point scale. Risk scores
Page 11
The Kids Network Trustees’ Report
are calculated with the formula likelihood score multiplied by impact score. Risks are then classified as low (1—8), medium (9 —16) and high (17 —25), with sets of actions identified to reduce medium and high risks. A second score of ‘net’ risk is given once the mitigations are agreed to be in place.
Risk management is a standing agenda item for all full board Trustee meetings to ensure they remain alert to potential challenges for the organisation.
FINANCIAL REVIEW
Charity position
The year has seen a healthy financial performance, and we ended 2025 with a positive balance. Although we didn’t raise the entirety of our budget target, we did control expenditure and ended the year with a positive balance of £47,220 (£36,683 above the budgeted surplus target of £10,537). In 2025 we doubled the money raised through individual and community giving compared to 2024 and increased the school contributions to £25,750 compared to £16,500 in 2024. In 2025 we raised a total of £829,296, which is the highest amount raised in the charity’s history.
Going Concern
The Trustees consider that it is appropriate to prepare the financial statements on a Going Concern basis. Efficiency savings at the end of 2023 and beginning of 2024 reduced core costs and headcount and the effect of these actions ensured that the charity began the 2024 financial year with appropriate liabilities for the income already secured. There is a five-year plan in place to ensure that the charity can continue to deliver its activities at a similar level to 2025 and will continue to do so going forward. The charity has secured 60% of its income for the year 2025 by the end of Q1 with the additional required income identified. The Kids Network has already secured £237,000 grant income for 2026 with another £950,000 applied for and identified as ‘likely or ‘very likely’ to be awarded. The trustees therefore consider that there are no material uncertainties about the charity's ability to continue as a Going Concern.
Reserves Policy
Reserves are set bi-annually, according to our budgeted income and against our obligations for continuous funding of all costs associated with the ongoing operations of TKN. Reserves are intended to retain sufficient funds to support the core activities of the organisation if a significant drop in funding were to materialise, as well as ensure an orderly closure of the charity in the event of unplanned insolvency. We have paid due regard to safeguarding, and our calculations include notice periods to ensure our safeguarding systems would be able to be wound up effectively.
TKN's target reserves is a minimum of three months operating costs. This is currently estimated to be a minimum of £150,000 based on the 2026 budget.
We take into consideration that TKN may on occasion fall below target due to fluctuating income cycles throughout the year, timing differences to expected grant bids, as well as other temporary factors that may not need further action.
At the end of 2025 our free reserves were below our stated policy, but our unrestricted reserves have grown against the 2024 figures. Our 2025-30 strategy aims to rebuild the reserves over time. Reserves are held openly and presented in a transparent way. Reserve levels are evaluated at least quarterly by the Resources Committee and reported to the Full Board at least bi-annually each year. The committee is obligated to raise any issues in relation to excessive or depleted reserves directly with the
Page 12
The Kids Network Trustees’ Report
Trustees. The policy will be reviewed at least once each year when budgets and activity for the year are planned.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
The annual report was approved by the trustees of the charity on …………………. and signed on its behalf by: 03/06/2026
Neil Hunt, Chair 2026
Page 13
The Kids Network
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
03/06/2026
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Mr Neil Phillip Hunt Trustee
Page 14
The Kids Network
Independent Examiner's Report to the trustees of The Kids Network
I report to the trustees on my examination of the accounts of The Kids Network for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of The Kids Network 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 The Kids Network's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since The Kids Network'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 Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of The Kids Network as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting 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.
...................................... Dave Tucker FCCA The Association of Chartered Certified Accountants
Thompson Jenner LLP 1 Colleton Crescent Exeter Devon EX2 4DG
29/06/2026 Date:.............................
Page 15
The Kids Network
Statement of Financial Activities for the Year Ended 31 December 2025
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total income Expenditure on: Raising funds Charitable activities 5 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15 Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Investment income 4 Total income Expenditure on: Raising funds Charitable activities 5 Total expenditure Net income/(expenditure) Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15 The funds breakdown for 2024 is shown in note 15. |
Unrestricted funds £ 30,450 574,438 509 605,397 (104,728) (477,982) (582,710) 22,687 22,687 69,595 92,282 Unrestricted funds £ 84,535 481,326 165 566,026 (106,201) (439,722) (545,923) 20,103 20,103 49,492 69,595 |
Restricted funds £ - 223,899 - 223,899 (14,000) (185,366) (199,366) 24,533 24,533 82,085 106,618 Restricted funds £ - 212,593 - 212,593 - (221,074) (221,074) (8,481) (8,481) 90,566 82,085 |
Total 2025 £ 30,450 798,337 509 |
|---|---|---|---|
| 829,296 | |||
| (118,728) (663,348) |
|||
| (782,076) | |||
| 47,220 | |||
| 47,220 151,680 |
|||
| 198,900 | |||
| Total 2024 £ 84,535 693,919 165 |
|||
| 778,619 | |||
| (106,201) (660,796) |
|||
| (766,997) | |||
| 11,622 | |||
| 11,622 140,058 |
|||
| 151,680 | |||
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 19 to 29 form an integral part of these financial statements.
Page 16
The Kids Network
(Registration number: 1167178) Balance Sheet as at 31 December 2025
| Note Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand 12 Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds 15 Unrestricted income funds Unrestricted funds Total funds 15 |
2025 £ - 38,301 195,835 234,136 (35,236) 198,900 198,900 106,618 92,282 198,900 |
2024 £ 92 5,042 174,935 |
|---|---|---|
| 179,977 (28,389) |
||
| 151,588 | ||
| 151,680 | ||
| 82,085 69,595 |
||
| 151,680 |
The financial statements on pages 16 to 29 were approved by the trustees, and authorised for issue on .................... 03/06/2026 and signed on their behalf by:
......................................... Mr Neil Phillip Hunt Trustee
The notes on pages 19 to 29 form an integral part of these financial statements. Page 17
The Kids Network
Cash Flow Statement for the Year Ended 31 December 2025
| Note Cash flows from operating activities Net cash income Adjustments to cash flows from non-cash items Depreciation Investment income 4 Working capital adjustments (Increase)/decrease in debtors 11 Increase/(decrease) in creditors 13 Increase in deferred income Net cash flows from operating activities Cash flows from investing activities Interest receivable and similar income 4 Net increase in cash and cash equivalents Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December |
2025 £ 47,220 92 (509) 46,803 (33,259) 6,532 315 20,391 509 20,900 174,935 195,835 |
2024 £ 11,622 810 (165) |
|---|---|---|
| 12,267 4,302 (1,891) 10,500 |
||
| 25,178 165 |
||
| 25,343 149,592 |
||
| 174,935 |
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 19 to 29 form an integral part of these financial statements. Page 18
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025
1 Accounting policies
The Kids Network CIO is a charity registered in England and Wales. The registered office is Hoxton Mix, 86-90 Paul Street, London EC2A 4NE
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Kids Network meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
-
The donor specifies that the grant or donation must only be used in future accounting periods; or
-
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. It is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs The charity is not VAT registered, and as such cannot recover VAT incurred on purchases.
Page 19
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class
Computers and IT equipment
Depreciation method and rate Straight line over 3 years
Trade debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash at bank and cash in hand represents cash held in the charity's bank accounts.
Trade creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 20
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
Fund structure
Unrestricted funds are donations and other income received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Pensions and other post retirement obligations
The charitable incorporated organisation (CIO) operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the CIO in an independently administered fund. The pension cost charge represents contributions payable under the scheme by the CIO to the fund. The CIO has no liability under the scheme other than for the payment of those contributions.
2 Income from donations and legacies
| Donations and legacies; Donations |
Unrestricted funds General £ 30,450 30,450 |
Total 2025 £ 30,450 30,450 |
Total 2024 £ 84,535 |
|---|---|---|---|
| 84,535 |
Page 21
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
3 Income from charitable activities
| General Core Hackney: National Lottery Hammersmith & Fulham: John Lyons Charity Brent: John Lyons Charity Lambeth: Walcott Foundation Tower Hamlets: Sobell Foundation General Core Quintessentially Video/Production Quintessentially Marketing/Comms Southwark: Jane Hodge Foundation Southwark: National Lottery Brent: Stuart Roden Westminster: Westminster Foundation Delivery Allocation Lambeth Quintessentially Foundation ImapctEd Westminster Tower Hamlets: Stuart Roden |
Unrestricted funds General £ 574,438 - - - - - - - - - - - - - - - - 574,438 |
Restricted funds £ - 57,674 - - 30,000 20,000 - 10,000 - 20,000 - 18,225 10,000 20,000 18,000 20,000 - 223,899 |
Total 2025 £ 574,438 57,674 - - 30,000 20,000 - 10,000 - 20,000 - 18,225 10,000 20,000 18,000 20,000 - 798,337 |
Total 2024 £ 481,326 57,673 15,000 15,000 20,000 15,000 14,000 23,000 7,500 20,000 8,960 7,500 - - - - 8,960 |
|---|---|---|---|---|
| 693,919 |
In the previous year, £481,326 was unrestricted income and £212,593 was restricted income.
Page 22
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
4 Investment income
| Unrestricted | Unrestricted | |||||||
|---|---|---|---|---|---|---|---|---|
| funds | Total | Total | ||||||
| General | 2025 | 2024 | ||||||
| £ | £ | £ | ||||||
| Bank Interest | 509 | 509 | 165 | |||||
| 5 Expenditure on charitable activities |
||||||||
| **Charitable ** | activities | |||||||
| Cost of raising funds |
Unrestricted | Restricted | Support | costs | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | £ | |||
| Staff Costs | 103,803 | 350,020 | 157,017 | - | 610,840 | 610,131 | ||
| Other staff costs | - | 59,018 | - | - | 59,018 | 52,202 | ||
| Project costs | - | 14,075 | 11,623 | - | 25,698 | 50,862 | ||
| Fundraising costs | 925 | 14,000 | - | 14,925 | 1,605 | |||
| Premises costs | - | 16,726 | 22,609 | 39,335 | 24,686 | |||
| Office costs | - | - | - | 4,160 | 4,160 | 3,608 | ||
| IT costs | - | - | - | 9,402 | 9,402 | 7,192 | ||
| Independent examination fee |
- | - | - | 3,900 | 3,900 | 2,400 | ||
| Accountancy and payroll costs |
- | - | - | 14,706 | 14,706 | 13,501 | ||
| Depreciation | - | - | - | 92 | 92 | 810 | ||
| 104,728 | 423,113 | 199,366 | 54,869 | 782,076 | 766,997 | |||
| Support cost allocation |
- | 54,869 | - | (54,869) | - | - | ||
| Fundraising allocation | 14,000 | (14,000) | - | - | ||||
| Total expenditure | 118,728 | 477,982 | 185,366 | - | 782,076 | 766,997 | ||
| Total 2024 | 106,201 | 439,722 | 221,074 | - | 766,997 |
Page 23
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
6 Net incoming/outgoing resources
Net incoming resources for the year include:
| Depreciation of fixed assets Independant examination fee 7 Analysis staff costs and trustees remuneration and expenses The aggregate payroll costs were as follows: Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2025 £ 92 3,900 2025 £ 531,893 66,877 12,070 610,840 |
2024 £ 810 2,400 |
|---|---|---|
| 2024 £ 543,100 55,765 11,266 |
||
| 610,131 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year was as follows:
| the year was as follows: | ||
|---|---|---|
| Raising funds Charitable activities |
2025 No 3 12 15 |
2024 No 3 13 |
| 16 |
No employee received emoluments of more than £60,000 during the year
The total employee benefits of the key management personnel of the charity were £158,493 (2024 - £160,350).
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees were reimbursed any travel expenses. (2024: £266.)
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Donations made by the trustees without any conditions attached totalled £Nil for the year (2024 - £200).
9 Independent examiner's remuneration
| 9 Independent examiner's remuneration |
||||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Examination of the financial statements | 3,900 | 2,400 |
Page 24
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
10 Tangible fixed assets
| Cost At 1 January 2025 At 31 December 2025 Depreciation At 1 January 2025 Charge for the year At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 11 Debtors Trade debtors Prepayments Accrued income Other debtors |
Computer equipment £ 8,088 |
Total £ 8,088 8,088 7,996 92 8,088 - 92 2024 £ 500 2,542 - 2,000 |
||
|---|---|---|---|---|
| 8,088 | ||||
| 7,996 92 |
||||
| 8,088 | ||||
| - | ||||
| 92 | ||||
| 2025 £ 3,000 3,301 30,000 2,000 38,301 |
||||
| 5,042 |
12 Cash and cash equivalents
Cash at bank
| 2025 | 2024 |
|---|---|
| £ | £ |
| 195,835 | 174,935 |
Page 25
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
13 Creditors: amounts falling due within one year
| 13 Creditors: amounts falling due within one year | ||
|---|---|---|
| Trade creditors Other taxation and social security Other creditors Accruals Deferred income Deferred income at 1 January 2025 Resources deferred in the period Amounts released from previous periods Deferred income at year end |
2025 £ 2,175 15,981 2,365 3,900 10,815 35,236 2025 £ 10,500 10,815 (10,500) 10,815 |
2024 £ 1,344 14,144 - 2,401 10,500 |
| 28,389 | ||
| 2024 £ - 10,500 - |
||
| 10,500 |
14 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £12,070 (2024 - £11,266).
Page 26
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
| 15 Funds Unrestricted funds General General Core Restricted funds Quintessentially Hackney Southwark Hammersmith & Fulham Brent Lambeth Lambeth: Walcott Foundation Westminster: Westminster Foundation Tower Hamlets Delivery allocation Westminster Quintessentially Foundation ImpactEd Total restricted funds Total funds |
Balance at 1 January 2025 £ 69,595 29,000 34,753 3,332 7,500 7,498 1 - 1 - - - - 82,085 151,680 |
Incoming resources £ 605,397 10,000 57,674 20,000 - - 20,000 30,000 18,225 20,000 10,000 20,000 18,000 223,899 829,296 |
Resources expended £ (582,710) (29,000) (68,392) (18,332) (7,500) (7,498) (13,334) (2,500) (16,725) (5,001) (10,000) (9,235) (11,849) (199,366) (782,076) |
Balance at 31 December 2025 £ 92,282 10,000 24,035 5,000 - - 6,667 27,500 1,501 14,999 - 10,765 6,151 |
|---|---|---|---|---|
| 106,618 | ||||
| 198,900 |
Page 27
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
| Unrestricted funds General General Core Restricted Quintessentially Hackney Southwark Hammersmith & Fulham Brent Lambeth Westminster: Westminster Foundation Tower Hamlets General Core Total restricted funds Total funds |
Balance at 1 January 2024 £ 49,492 - 53,303 - - 4,093 11,486 6,683 15,000 1 90,566 140,058 |
Incoming resources £ 566,026 37,000 57,673 27,500 15,000 23,960 20,000 7,500 23,960 - 212,593 778,619 |
Resources expended £ (545,923) (8,000) (76,223) (24,168) (7,500) (20,555) (31,485) (14,182) (38,960) (1) (221,074) (766,997) |
Balance at 31 December 2024 £ 69,595 29,000 34,753 3,332 7,500 7,498 1 1 - - |
|---|---|---|---|---|
| 82,085 | ||||
| 151,680 |
Page 28
The Kids Network
Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)
16 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets 17 Analysis of net funds Cash at bank and in hand Net debt Cash at bank and in hand Net debt |
Unrestricted funds General £ 116,703 (24,421) 92,282 Unrestricted funds General £ 92 87,392 (17,889) 69,595 At 1 January 2025 £ 174,935 174,935 At 1 January 2024 £ 149,592 149,592 |
Restricted funds £ 117,433 (10,815) 106,618 Restricted funds £ - 92,585 (10,500) 82,085 Financing cash flows £ 20,900 20,900 Financing cash flows £ 25,343 25,343 |
Total funds at 31 December 2025 £ 234,136 (35,236) |
|
|---|---|---|---|---|
| 198,900 | ||||
| Total funds at 31 December 2024 £ 92 179,977 (28,389) |
||||
| 151,680 | ||||
| At 31 December 2025 £ 195,835 195,835 At 31 December 2024 £ 174,935 174,935 |
18 Related party transactions
There were no related party transactions in the year.
Page 29