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REGIST PANY NUMBER: CE011845 (England 8nd Wales) REGISTERED CHARITY NUMBER: 1175345 Stephen Hill MID KENr REPORT OF THE TRUS'fEES AND UNAUDITED FIPIANCIAL STATEMENTS FOR THE YEAR ENDED 30 AUGUST 2022 FOR CHILD'S VISION Stephen Hill Mid Kent Limited 31-33 Albion Place Sittingboum¢ Road Maidstonc Kent NIE14 iDZ
CHILD'S VISION CONTENTS OF THE FINANCIAL STATEMF.NTS FOR THE YEAR ENDED 30 AUGUST 2022 Page Report of the Tru$lees Independeni Examiner's Report Statem¢nt of Fin#D¢ial Activities Balance Sheet Notes 10 thc Flnancial Statements Detjiled Siatement of FiD2ncial Activities 12 to 13
CHILD'S VISION REPORT OF THE TRUSTEES FOR THE YCAR ENDED 30 AUGUST 2022 The trystees who are also directors of the ¢hariiy for the purposes of the Companies ACE 2006, present their report with the financial statements of the cliarity for the year ended 30 August 2022. The trustees have adopted the provisions of Accounting and Reportipg by Charities.. Statement of Recommended Prattice applicable to charities preparing their accounts in 8¢cordance wilh the FÉnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January ?0191. STRUCTURE, GOVERNAF4CE AND MANAGEMENT Governing document The charity is controlled by its goveming document, a deed of trust, and consi11u$ a limited cotnpany. liinited by giiarantee. as deftned by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CEOI1845 (England and Wales) Registered Charity numbtr 1175345 Registered offiee Floor 2 Room L GHL House 12-14 Albion Place Maidstone Keiit ME14 5DZ Trustees L Price ChaiiThan (resigned 1.8.22) G Mum'ell Trustee B Hadlow Ms S Sherlock {resL8n¢d l.1.22} Ms E Osboume Ms V Hills Independent Examiner Pei¢r Shillinglaw FCA losi1te of Chartered Accountants in England and W81es Stephen Hill Mid Kent Limited i I-JJ Albioll Place SininobouFn¢ Road Maidsione Kent MF145DZ Approved by order of the board of tru5t¢es on 10 November ?022 and sign¢d on its behalf by- G Maxwell- TTUStee P4el
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHILD'S VISIOIY Independeltt examiner'5 repoi't to the trustee5 ofchlld's Vision {'the Company,) I report to the charity trusi¢es On my examination of the accounts of the Company for the year ended 30 August 2022. Responsibilities ond b*si$ of report A5 the charity'5 trustees of the Company (and also its directors for the purposes of company law) you are regponsible for the preparation of the a¢counts in accordance with the requirements of the Coinpanies Act 2006 ('the 2006 Act'l. Having satisfied myself that the accounts of the Company are not requii'ed to be audited under Part 16 of the 2006 Act and Bre eligible for independciit examination, I report in respect of my examinarion of your charity's accounts as carried out under Section 145 of ihe Charities Aci 2011 I'ihe 2011 Act'}. tn c3rryin(T out my txamination I have folltswed ihe Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examiner's statement I hav¢ complet¢d my examination. I confirni thai no tnatters have Come to my attention in conneciion with the examtnation giving tne cause to believe.. accounting records were llot kept in respect of th¢ Company as required by section 386 of the 2006 Aet: or Ihe accounis do not accord wilh those records; OT the accounts do not cotnply wilh the accountiiig requirements of section 396 of tl)e 2006 Act other than any reguiremcnt that the a¢counts give a true and lair view which is not a Maer considered a5 Part of an tndependent examinaiion., or the accounES have nor been piepared iii accordance witli the methods and principles of the Statement of Recoinmended Practice for accounting and reporting by cliarities (applicable to eharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concern5 and have come across no other matteFS in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the account5 to be reached. Peter Shillinglaw FLA InstiEuie of Chanered A01thnts in Enoland and Wales Srephen Hill Mid Keni Limited JI-33 Albion Place Sittingbourne Road MaTrdstone Kent ME14 iDZ 10 November 2022 Pag¢ 2
CHILD'S VISION STATEMF,NT OF FINANCIAL ACTIVITIES FOR TIIE YEAR ENDED 30 AUGUST 2022 30.8.22 Total funds 30.8.21 Total funds Unresiricted fijnd Restricted fund Notes INCOME AND ENDOWMENTS FROM Donarions and legacies 62,650 6.225 68,875 50,645 Other trading activities Investment income 96 Total 62,653 6,225 68,878 50.741 EXPENDII"URE ON her 21,420 22,928 44.348 61,468 NET INCOMEI(EXPENDITURE) 41,233 (16,7031 24,530 (10.727) RECONCILIATION OF FUNDS Total funds brought forward 4,247 9,070 13,317 24,044 TOTAL FUNDS CARRIED FORWARD 45,480 (7.633) 37,847 13,317 The not¢s fomi part of these financial statements Page 3
CHILD'S VISION BALANCE SHEET 30 AUGUST 2022 30.8.22 Total lunds 30.8.21 Toial fi]nds Unrestricted fi]nd R¢stricted nd Notes FIXED ASSETS Tangible assets 1,232 1,232 732 CURRENT ASSETS Debtors Cash at bank and in hand 65 42,38¥ 65 42,388 400 12,905 42.453 42,453 13,)05 CREDrroRS Amounts falling due witl)in one year 10 1,796 {7,634) (5.838) (720) NET CURRF.NT ASSETSI(LIABILITIES) 44,249 (7,634) 36.615 12,585 TOTAL AS.%ETS LESS CURRENT LIABILITIES 45.481 {7,634} 37,847 13,317 NET ASSETS 45.481 {7,6341 37.847 13,317 FUNDS Unrestricted fvnds Restricted funds 12 45.481 {7,6)41 4,247 9,070 TOTAL FUNDS 13,317 The rharitablc company is ellt211ed to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 August 2022. The members have not required the ¢ompany to obtain ali audit of its financial statements for the year ended 30 August 2022 tn accord3nc¢ wilh Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (al ensuring that Ilie charitable company keeps accounting records that comply with Sections 386 and J87 of the Companies Aci 2006 and pr¢paring financial 5taiem¢nts which give a true and fair view of the state of affairs of the charitable company as at the end of each finan¢ial year and of its surplus or deficit for each financial y¢ar in a¢coi.dce with the requirements of Sections 394 and 395 and whicl) otlierwise comply with rhe reqiisrements of the Companies Aci 2006 relating 10 finan¢i21 statements, so far as applicable to the charitable compan>,. Ib) 'rhe notes form of these financial sle¢t9 Page 4 continued...
CHILD'S VISION BALANCE SHII ET- continued 30 AUGUST 2022 These financial sratemenis have been prepared it) acLordance with the provisions applicable to charitable companies subject to th¢ sinall compani¢s regime. The financial siaiements were approved by the Board of Trustees and authoris¢d for issue on 10 November 2022 and were sigtked on its behalf by.. G Maxwell- Trustee The notes forni part ot thege finan¢i21 siatements Page 5
CHILD'S VISION NOTES TO THE FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 30 AUGUST 2022 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable comp3ny, which is a public benefii entity under FRS 102. have been pr¢pared in occordance with the Charities SORP (FRS 102) 'A¢couniing and Reponing by Chariti¢s.' Statement of Recommended Practice applicable to charities preparing their a¢¢ounts in accordance with the Financial Reportiiig Siandard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Finan¢ial Reporting Slandard applicable in the UK and Republic ol Ir¢land' and the Companies 2006. The fin8ncÉal sthtements have been prepared under the historical Cost ¢onwention. Income All iiicom¢ is recogni5ed in ihe Statcmeni of Financial Activities oncc the charity ha% eniitlement to the fUd$, it is probable that Ihe income will be received and ihe amount can be Meured reliably. Expenditure Liabilities gre recogni5ed as eXndItllre as soon as there is a legal or constrLtctive obligation committing the charity ro that expenditure, it is probable that a transfer of economic benefits will be required in seltletnent atid the amount of the obligation can b¢ measured reliably. Expenditure is accounted for an a¢cru81s basis and has been classified under headings that aggregate all cost related to the cateoory. Where costs cannot be directly attributed to particular headings they have beeli allocated to activities on 2 blS ctsnsistent with the use of resources. Tgngible fixed xsgets Depreciation is provid¢d at ihe following annual rdtes in order to write off each asset over its estiinated useful life. Computer equipment 330/0 on c05t Taxation The ¢harity is exeiiipt from corporation tax on its charitable activitie5. Fund gCCOUllting Unrestricted nds can b¢ used in accordance i¥irh the charitable obj¢¢iives al th¢ discTetion of the truste¢s. Restricted funds can only bc used for particular res¢[ed purposes within the objects of the charity. Restrictions arise when spe¢ifted by the donor or when fvnds are raised for panicular restricted purposes. Further explanation of the nature and purpose of each fund 15 included in th¢ notes to the fancial slat¢inents. OTHER TRADING AcfiviTIES 30.8.22 30.8.21 Fundraiging events 96 Page 6 coniinued...
CHILD'S VISION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED JO AUGUST 2022 INVF.STMENT INCOME 30.8.22 30.8.21 Deposit a¢¢ount inter¢5t NET IP4COMEI(EXPENDITURE) Nei incoinel(expenditur¢) is stated after chargin(CredItig>- 30.8.22 iO.8.21 D¢precidtion- owned assets 799 TRUSTEES, REMULYERATION AND BENEFITS There were no trusiees, remunerated for th¢ year ended 30 Autsust 2022 however R Hudson. who resigned as 2 ttusiee l Aprs12021 received remuneratioii of £14.630 the year ended JO Aiinust ?022 and £29,850 in year ended 30 August 2021. Trustees, expenses During the year the Twstee G Maxwell received £230 for reimbursement of expenses incurr¢d on behalf ol the ¢httrily, Ihese were all recorded and evidenced accordingly. No oiher trusiee expenses were paid in year end¢d 30 August 2022 nor for the year ¢nd¢d JO AukTUSt 2021. ST AFF COSTS Th¢ average monthly numbcr of employ¢es during the year was as follows.. 30.8.22 30.8.21 Employees No eimployees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted fund Restricted fund Totsl rLd8 INCOME AND ENDOWMENTS FROM Donaiions 2nd legacies 9.576 41.069 50,645 Othei- trading activities 96 96 Total 9,672 41,069 50,741 EXPEiYDITURL O Odier 7.733 53,735 61.468 NET INCOMEI(EXPENDITURE) 1.939 (12,6661 (10,727) Page 7 continued...
CHILD'S VISION NOTES TO I'HE FINANCIAL STATEMENTS- cvRtinu¢d FOR THE YEAR ENDED 30 AUGUST 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTtVlTIES- Contlnued Unrestricied Resiricted fund fund Total funds RECONCILIATION OF FUNDS Tot81 fund$ brought forward 2,309 24,044 TOTAL Fuf4DS CARRIED FORWARD 4,248 9,069 13,317 TANGIBLE FIXED ASSETS Computer equipment COST At 31 Augiist 2021 Addilions 1,098 1,299 At 30 August 2022 2,397 DEPRECIATIOP4 At 31 August 2021 Chargc for year 366 799 At 30 August 2022 1,165 NET BOOK VALUE AE )0 Augus12022 1,232 At 30 August 2021 DEBTORS: AMOUP4TS FALLING DUE WITHIN ONE YEAR 30.8.22 30.8.21 Trade debtors 65 400 Pag5¢ 8 ¢ontinued...
CHILD'S VISION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 AUGUST 2022 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.8.22 30.8.21 Bank loans and overdrafts {see note I l) Social security and other taxes A¢crued expenses 7,634 (2,576) 780 720 5,838 720 LOANS An analysis of the Inarurity of loans is 8iven below- 30.8.22 30.8.21 Amounis falling due within one year on deinand.. Bank overdTafts 7,634 12. MOVEMETrrr IN FUNDS Net Inovement in funds Ar 31.8.21 At iO.8.22 Unr¢stricted funds Gelleral fund 4,247 41,2)4 45.481 Restricted funds General fund 9,070 116,704) 17,6341 TOTAL FUNI)S 13,317 24.530 37,847 Ner movement in funds, included in the above are as follows.. Incoming resources Resources expended Mov¢ment in fund5 Unrestricted funds General fund 62,653 (21.419} 41,234 Restricted funds Getteral fund 6,225 (22,929) (16,704) TOTAL FUNDS 68,878 (44.348) Pa¥e 9 continued...
CHILDIS VISION NOTES TO THF. FINANCIAL STATEMENTS- coHtinued FOR THE YEAR ENDED 30 AUGUST 2022 12. MOVEMENT IN FUNDS- continued Comparative5 for movement in fllnds Net movement in funds At 31.8.20 At 30.8.2 UDrestricted fund5 General fund 2.309 1,938 4,247 Restricted funds General fvnd 21,735 (12,665) 9,070 TOTAL FUNDS 24,044 <10,727) 13,317 Coknparative net moveinent in funds, included in the above are as follows: Incoming resources Resource5 expended Movement in funds Unrestricted funds General fund 9.67? (7,734) 1.938 Restricted funds General fijnd 41.069 (53,7341 (12.665) TOTAL FUNDS 50,741 (61,468) (10,7271 A current year 12 months and prior year 12 months combined position is as follows.. Net movement in funds At At 30.8.22 Unrestricted funds Geiietal fiind 2.309 43.172 45.481 Restricted funds General fund 21,735 (29,369) (7,634) TOTAL FUNDS 24,044 13,803 37,847 Page 10 continued.
CHILD7S VISION NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30 AUGUST 2022 12. MOVEMF.P4T IN FUNDS- continued A cellt y¢ar 12 months aiid prior year 12 months combined net movement in funds. included in ihe above are as follows: Incoming resources Resources expended Movement in fvnds Unrestri£ted funds General fund 72.325 (29.153) 43.172 Restricted funds General fund 47,294 176,663) (29,369) TOTAL FUNDS 119.619 1105,816) 13.803 13. RELATED PARTY DISCLOSURES There were no related parry transactions for the year ¢nded 30 August 2022. Page 11
CHILD'S VISION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDEI) 30 AUGUST 2022 30.8.21 INCOME AND ENDOWMENTS Donations and legael Gifts Donations Gift aid Grants Income Coronavirus Grants 62,133 14.075 137 2.700 24,470 9.263 3,890 2,850 68,875 50,645 Other trading aetivitit5 Fundraisints events 96 Investment income Deposit aonI interest Total tn¢oming resourees 68,878 50,741 EXPENDITURE Other 19,741 40,690 2,904 Social security 19,741 Support costs Fi&¢e Fixtures and fjttings 799 366 Other 2 In5uranc¢ Advertising Telephone Postage and stationery Pruject costs Professional fees Travel Expenses Rent Materials IT costs carred forward 645 853 2,381 749 1,506 1.814 1,946 1.593 i.058 227 3.600 210 1,434 13,960 6.385 1,000 1,776 17,968 Thi5 page does not forni pan of the ststutory financial stsiemenis Page 12
CHILD'S VISION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YF.AR ENDED 30 AUGUST 2022 30.8.22 30.8.21 Other 2 Brought forward Sundries Accountancy Training Costs Bank Charges Bad Debis Accojnmodalion & Sub5iStence Eiiieriaining Repairs & Renewals 17,968 20 2,040 13,960 167 1,414 1,768 169 115 30 335 1,905 ?10 23,808 17,508 Total resollr¢e5 expended 44.348 61,468 Nei incomel(expenditure) 24,530 (10,727) This paoe docs noi fomi parr of the siarlltory IanCial statements Pag¢ 13
CHILD'S [$10 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 AUGUST 2022 The trustees who are alw directtsrs of the Charity for the prPoSeS of the Companies Aa 2006. present their report with the rinancial stateTnenrs of the charity for th¢ year ended 30 August 2022. The tru5te¢s have Jdopted the provisions of A¢counting and Reporting by Chariue5'. Staiemeni of Recommended Practice applicable 10 charities preparing their accounis in accordance wilh rhe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {effe¢ti¥¢ I January 2019). qTRiirfiiRE. GOVERNANCE AND MANAGEMENT GovcrDlng dotumetht The chaTity is controlled by its govemin8 document. a deed of trUSL and constitu a limited compathy, limited by gu8rantee, as defined by the Companies Aci 2006. RFFERFNCE AND ADMINISTRATIVE DETAIIS Registered Company number CEOI1845 (England and Wales) Regi5ter¢d ChY4rity number 1175345 RL'glsttr¢d orriee Floor 2 Roorn I GHL House 12-14 Albion Place Maid5tone Keni ME14 5DZ Trustees l. Price C'haimian (resigned 1.8.22) G Maxwell Tn1¢¢ B Hadlo Ms S Shcrlork {rui8ned l.1.22) Ms E Osbourne Ms V Ilills Indep¢tLdent Examlner Pcier ShilliiiÉylaw fcA Institut¢ of Charter¢d Aceountants irt England and Wales Stephen Hill Mid Keni l.imiied 31-33 Albion Place Sitttngbourn¢ Road Mdid5ton¢ K¢ni ME14 5DZ Approved by OTdeT of the board of trumees ov 10 November 2022 and $hgned on its behalf by: knwell- Trustee Page I