Charmy re9knlratlon numbw. 1193680
Kids In Action CIO
Annuol Rewt and Flnandal Stotemerts
th• Yw End•d 31 Morch 2024
WESTCOTTS
¢IIA•TITrID ACCIIUMTAWT•

Klds In Action CIO
Contsnts (continuod)
Reference and Admlnlutratlve DBtall8
TN8te68' Wrt
2to6
Independent Examtr*f8 R•port
statement of Finan¢i•l A¢tfvftl88
Balanc• Sh••t
Not•s to th• Fln•nclal Stat•m•nts
9t020

Klds In Actlon CIO
Rehrence and Admlnl8tratlvè Details
Charfty R•glstratlon Numb•r
1193e80
PrfnGlpal OfflG
Ptym Houso
3 Loftgbridge R¢)ad
Ptyrnouth
PL6 8LT
Westcots IW LLP
Ptym Housè
3 Longbridge Road
Mar8h MilL8
Plymolth
Devon
PL6 8LT
Indep¥nd•nt Examlner
Tru*t•••
Mr P 8￿￿en￿ame8
Mr M Jordan (AppoSntèd 1 May 20231
Mrs S Houghton
Mrs J Baard
N Philpott IAppJSnt•d 1 May 2023}
MrB M Ctsjpèr
Pa99 1

Kids In Action CIO
Truste￿, Report
The trustees pregent th• 8nftual rnport toplher with tho fin•n¢ial 8tllt8menls of the ¢hority for the year
ended 31 Morch 2024.
ObJ•ctlve8 and actlvttl•8
Objects andalms
Kids in Action's objectivej..
To provide support and 80¢1al opportunrtie8 for children and young ￿ul￿8 wlth special ne￿S and
d188bilft￿S abng wSth an exlonded 8UPPOrt nofvnrk lo thelr famili98 lo holp over-come social180181ion,
loading lo rnor• 4div• #llmul*ted, happier and fullar liv•4.
Al Kkls In Action, we welcome g ranga of di8abllttles Includlng.. Autlsllc Sp8Ctrum D160r-der, DownB
Syndrom8,' b&hav￿UrS1, emolonal, and social difficumiès., mum￿80ft$¢ry irn-palrmènl., physical
disability; profound and muKpl8 learning drffi¢ultla8-, Speech, langu*g8, ènd ccfflmunlcalion needi.,
visual impolmient ind mtt•.
'Our MISS￿n 59 lo brin9 joy and posllivity to chitdrèn and adults ￿￿th 8pecLg1 needj kn a $•fe and
non-ludgemental onvlror4n•nt, reAudng i80￿10n and lonelin•￿.
ObJ•cUvw. ¥htegles and Ktmu
The c¢nlro ￿ 8 15k square feel w8rohou8• whSch has been transfomiod Into a giont youth club W￿r•
we all¢w Qur members and their familiès tho opportuntty lo meet and make new friends
non-judg8m8nlal •nvirorwnenl. 1141so givos the parents a Ch9n￿ lo ¥hBra slowrieslproblÉrng with other
parenl81¢grnr8 In a ilmllar p08111on, creatlng a goc*J support net-work •8 parents can f981
Isol#1￿.
Wa are looklftg lo make fUrt￿r improvement8 to Ihfj ￿ntrn by In8ts11ing Iwo addfttffial to14•t$ In tho
current baby changelkit¢h¢n areB, and refurb18hlng èxlstlng tollel8 8nd th• rfjceptlon area to
cr•at• •dditional Space for who8l¢halr u8•r•.
In addition to our clubs, trips are organised whKh Include panto, annual prom. Ihame parks, S￿Id6.
zoo, bowllng and many more.
Th• charfly provides $peclall8t holidayy at affordoblo priclng. 11 curronlly owns two c8r&van8 locat•d
on a HAv•n 8rt• in C￿ster-on￿O8 (one di88bled 8C¢9884blel, And ts¥o fully a¢-cessible holiday homas
In Cornwall.
In addit￿n, ￿ cyerate a ¢h8rily Bhop Sn Lt)00, Comworl which h•lp8 the finances olthe charly.
Publ1¢ ben•fft
The charity 18 a public bonefrt entity whoja activthes look lo provlde a haven for all with speclal nggd8.
The trustèes confim) that they havo ¢ompliod wrth the roquirements of Èedon 17 of the Charities Act
2011 to have du• r•gard lo the public benefit guld8n¢g published by th8 Charity Cornmi$sion for
Enyland and Wak*.
Pag8 2

Klds In Action CIO
Trustees. Roport {¢ontlnued)
Achlw•m•nts and ￿rf0MlIn
During the year, wa achieved many succ•s86s and contlnue to strfve to sUp￿t those who requiTe
wvi¢e8 of ￿'d8 in Actlon.
Some ofthe notablè achievements In the year include..
. Our Rotsract Club for 18-30 year olds was olficially cortffied by Rotary Inl8rnation41.
. Provided ov•r 50 holidays lo fawMh'e8 Wrth special n••ds chlld or aduA.
Became an approved supplior on Central Bedfordshire's listing for FL4F programm•.
. Saturday youth Club 81111 growing wlth many now m8mber8 attending.
. Monday club going from strength to strength wlth ov•r 4Q members joining In pxliv4tK*S egch wedt.
. Wednvsday dfop in is extremely busy and contlnulng to grow in membershlp.
. Friday drop In launched wtth around 20 members attending &ath week.
. Sorne good rdalK*nship building with corporat• ccmpanSes and local bu8in•888$ ond schools.
. Wor1(ing Lulon Borough Councll to proth o 8•f• space for chlldren wth an EOTAS package to
contlnue wrth education.
Staff
lfjd$ In Action has a 8trong lepm of long s¢rvlng staff both omploy•d and voluntw who play
vital part in keeplng our s•N¢e8 and clubs running smoothty.
We A have 2 thldrtional part tlrno Blaff rn•mb•rs on• d•dicatèd to accounts th• othor to loc¢king
aft•r booklng holidays.
Anoth•r for one of our new voluntoeTS 18 that he was a member using our 6ervkes and
att•nding cknb. He now work8 in the coffe8 #hcp on e S*urday helping wa8hlng up •t¢ ￿ h8d never
had a lob before and anoth•r volunte•r who has become very vgluablg l¥ Elllsh who lolned es a Dukg
ol Edlnburgh volunto8r and b￿aUS9 ot her outstanding work and commttment has becomg a PJKI
momber of staff.
Pap3

Kld$ In A¢tion CIO
Tru8te88' Report {continuad}
T•slimonlal Irom a par•nt looklng to rals• money for Kld• in Action
We were tryrfng to find an 8clivity or day oul on & Wednesday. I first saw an advertis&ment of KIA on
Facebook. l a￿8ng8￿ 8 visit to have & look on my own and ￿8t￿nNY knew il wouhl be a grgal
place for In70g8n lo visiL
Sh8 h88 V8tIou8 dIsabH￿Ie8 medkal 8nd physlcal, alOr￿ wKh 8ulism ond no sp8•ch. 11 be hard lo
tell Somatim￿ rf she is happy or enjoying hets8ff. Watching her at Kids in Ac4ion, l ¢an $6e 8h&&
comfortabl8. obvlotssly feels safe and 8bove 811 she's happy.
Th￿@ is a lol lorhgr to do, she often c1￿￿Se8 to Ile f*)wn In lh8 sensory area lo start with enitiying Iho
lights, she h&s the Ire8dom to stroll around often finding an ￿$l￿n￿nI or toy that gets h8r 8ttentlon,
alow wth comfy sof8 10 loy on.
Imogen is ac¢omp&nigd by mysolf (mum? and a carnr. Thgre is a café Ihat I go 8nd sll ￿ whHst she 18
boing Occu0￿ where I have m812 lovely ladles where w8 ch81, share expe￿8￿ceS, 18ugh 8nd
support &Bch other. I love It 8s bolno 8 P8r8nl wllh 8 child with sp8clal ne8ds can be quite so1it8ry. 1
811y look lowrd to 8gwiJg my new fnands esp86￿llY to off load 8nd knowlng Ihal Imogwj Is cbso
by hawng fun.
I honesty Ihlnk we have both b8n8riit8d 80 much and Iwfully contlnue to do so. There 18 no
Judgomènl, gveryong con be Ihgmsglves it has a grnat almosphera. Wo havg mg11ol$ ol lovdy
ch8rnGlgrt and the besl bit is Ihe disco where Imogen does herowfi lrfff& dancel
H•ppy Imogen x H•ppyAlum
Flnancl•l r•vl•w
The r8suh8 for the flnan¢i81 year are documenl8d throughout th8 flnandal 8tatement8 wf(h the
Stalèmenl of Finw¢kg1 Slolemenl$ ¢)n p8ge 8 and the Balance Sheet on pag8 9.
In the year ended 31 March 2024 the ¢horitys tclal inecffie wats £334,569 and th• total sjxpenditura
W88 £456,693. Thls r•8ulled In a lo181 defi¢it for the fln8n¢lal par of £122.124.
Th8 tru81￿& rovlww thglgvel of re5erve8 wricrfjicalty lo en8uTg that th• Charlly Is able lo be managad
fficiantly and lo provida a buffer for unln16mipted servi¢os. 11 ig their current policy lo achiève
unr88lri¢ted Ifreel reserve fundB 813 l•val which cover8 a min¥num ollhree months expenditure.
Thi8 IB cuThanlly be5ng achl8v¥d. H¢ywèvèr, much of th• Incroasè relates to Natlon4 Lottgry F￿￿Ing
whlch is a 5 year grant ard Iher•foro no 4ddititinal Income wlll ￿ TO￿￿ed to cover th• exp•ndKure.
Structurni goveTnanc• and m•n•g•ment
Nafurè of qovemlng do¢ument
The Charity was sel up by a trust d￿d date 24 F$bNary 2￿21 and is regi8terad w#h the Charity
Commission for Englarbd and Wales.
RKrultnMnt •nd •ppolntm•nt of Irust•
Trustee3 are appointsd by the 808rd ol Truslo8s and conllmigd.
Page 4

Klds In Acdon CIO
Trustse8' Report (continued)
Stat•m•nt of Trustees. Responv51bllltle•
The Iru8tee8 are re8pon8lblg for prèparing the trust￿9. report and tho ffinan¢1￿ $lalemant6 in
ac¢ordance with the United Kingdom Accounting Standards (Unitod Kingdom Generally Ac¢apt4d
Aeeounting Practice) and applicoble law and reguL8tion8.
Tha law applicable Ic chariti9¥ requires th• tsust•e$ to prnpara ffinancial statements for e•¢h fin•n¢ial
year whi¢h give 4 true •nd fair Mew of the state of 8ffairB ol th* ¢harty al￿ of the in¢omlng re8ource8
Bnd Bpplicatlon of resourcès ot thè charity for that perfod. In Pfeparing these finanryal slatemenls. tha
trustee8 are requlred to".
8ekct suitable a￿OUnting pollcles and then appty them con818tonlty',
ob8erve the methods and prlnciples in the Charth'es SORP.,
mak¢ judgemants and •sllmalas that ar8 rea5enabkry and prudent.,
Slate wh8lhoT •pplicablè accounung standard6 hav& b￿n follvN•d, subi•ct to ￿Y material
d8parturo8 dS$clo$ed and expLoined In tho finanGial ytatements.. and
prepare the Nnanclal 8talemgnt6 on the going ￿nC•M b8$is unlo85 In4pproprf81• lo pr•sume
that the charity wll continue in busin•85.
The Iwstees are re8pon$lbl6 for keeping proper accounllng feCC*rds that di%clo80 with reasonab
8ccufa¢y at any lim• tho financial position of tho chafity and anablo thom to ensure that the fin8ndal
Statements comply wfth the Charities Act 2011, the Chor)tl88 IAccount8 and Report81 RegulatiDn8
2008. and th8 provisions of the con8tilution. The tru8lets8 a160 respon8lble for 88feguording the
assets of tha ¢h8rity 8nd h&nco for tskit)g rag8onabl• 8teps for tha pre￿ntIOn and datactic￿ of fraud
and othèr irf•guLqritiè$.
The trusteès are r88pon8lbl8 for th8 maintenance and Snlognty of the ¢orporat• and Ilnanci81
infom)alion included on th8 charitablg ¢ompgnls webs119. LggislBtion goveining the preparation and
di88eminatlon of fmancSAI 8latsm8nls may ￿￿OrfrOM legL8latkJn In oth8r jud8dlctlon8.
The anrbugl report was ttpproved by the truste￿ of the charlty on .
bohall by.
8nd 8lgn•d on its
Mr P B¢wen-Jam88
TIu61oe
P#ge S

Kids In Action CIO
Indepondent Examinevs Report to th• trust•¢$ of Klds In Aetlon CIO
I report to the Iru81ee8 on rny exonln8tk)n of the ¥counts of Kwjs In Actlon CIO for the year ended 31
March 2024.
Re8pon#lbllltlo# *rtd b•#l$ of Mport
As Iho charity trustees of Kids In ACtIc￿ CIO you até rèsponslblè for the preparation of the accounts in
aceord•rth wlh the requirements of th• Charities Ad 2011 Ilh• A¢t').
I report in respect of my •xaminalion of the Kids In Action CIO'S Accounts c4ffl&l out under sectlon
145 of the 2011 Act and In cavrytng out my examination I have followed all the appfiGable Directlons
on by the Charity Conwni88ion undor $8ction 14SI5}Ibl oftho Act.
Ind•￿ndent ox•mlnorf8 •tstoment
Slnce Klds In Action CIO'S gross income excooded £250,000 your examlnor must bo o mamber of a
body listed in sadion 145 of the 2011 knt. I confirm that l am qualifi•d lo undertake tha examlnation
because l am a member olACCA, which is one of the listed bodie8.
I hav• ¢ompl•tsd my examination. I con)Im that no matorlal matter8 com• lo my attenllon In
connection wth th? ex8mlnatton ?￿Ing me cau80 to beleve Ihal any malorfal re8PeCt.'
1. accounllng rocord$ w&re not kept In r•8p•ct of In Actlon CIO as re9ulr¢(I by s•ctb3n 130 of
the Act,. or
2. the 8ccounl8 do not aword with Ihose r￿ordS. or
3. thè accounts do not compty wbth thè accounlng requlremen16 concomlng tho fonn and contsnl of
accounts ￿1 out in tho Ch¥rS1I0s (Accoun18 and Reportil R•gulatbn$ 2008 oth8r than any
roquirement th41 the accounts giv? a 'tru• 8nd f8* VW whlch is not a matter ¢on$ldor¢d as part
of an Independont exgmlnatlon.
I h&v• no concemi and hfj￿ com• acr088 no other m*tor8 In connection vllh the Wminal￿)n lo
whlch gtténlbn 6htsuld ￿ drawn In th16 f¢Wt in order to enable a prop•r undor818ndlng of the
4ccDunls lo be reachod.
Matthew Ke8n•
ACCA
We6tcott$ ISW) LLP
Independont Examiner
Pl￿n Pb)u
3 Longbridge Road
M8r8h Mills
Plymouth
PL8 8LT
Dal•:
/6.../z...,?.fr
Page 6

Kids In A¢tlon CIO
Statsment of Flnan¢lal Activltles for the Year Endod 31 March 2024
Unrnstrlct
funds
Restricted
funds
Total
2024
Total
2023
Not•
Income and Endowm•nts frorn:
Donations and legades
Ch8rltable act5￿11¢$
Inv•str￿n1 income
Other inco
134,717
187.111
1,349
13,414
11.100
15.450
145.817
202,561
1.349
13,414
178.838
111,742
2,281
14,864
Total Incom•
336,591
26,550
363,141
307.725
Expendllur¢ on..
Charrtable activllk•
Support costs
Total exyndilur•
Net incomelleypendllurel
Gross transfero betr￿rt
nd8
{146.884)
{147,190)
(162.1361
114.026
178,162)
1309,0201
161,218
1352,209)
118,380
1294,074)
470.238
1470,5891
42,517
1149.6121
{107.0951
(162,8641
152.783)
52.763
othor r•cognl••d g•ln•
and108se
Gain on dl$po8al of
1gnglNg flxgd 0880ts
Net movement In fundj
2,488
2,488
{7,758}
196.8491
1104.6071
{182,884}
R•con¢lll•tSon of lunds
Total fund$ brought lorward
Total funds carrlod fw8rd 18
608.814
626,527
1,235,341
1 130.734
1,398.205
1,235,341
601,056
529.678
l ofthe charty'5 athiti8J dori￿ from ¢onllnulng op•r8tbn$ durif¥J the abovè tsvo pertod8.
Tho fund$ breakthwn for 2023 18 8hown In nolo 18.
The notss on pagea 9 to 20 fomi an int•9Tal part ofthese financial stateTMnls.
Page 7

Kldg In Action CIO
(RegF8tratlon number. 1193660)
Balan¢• Sh•0t as at 31 March 2024
2024
2023
Flxod assets
Tanglblè agsets
Currnnt aMot•
Debtors
Investments
C88h at b•nk In hand
1.208,422
1.230.809
10
79,338
161,288
298,233
375,572
283,048
444,337
Cr•dltors: Arnount• f•lllno du• wfthln on• ymr
Not curr•nt ••8ets
12
29,748
329,563
414,591
Tot•1 ••••ts IPBS curr•nt Ilabllltl
1,637,985
407,251
1.645,400
Cr•dhoM,. Amounts falling du• aft•r morn than ono yur 13
410,059
1,130,734
1,235.341
Funds of tho ¢h•rfty:
R￿trI¢l•d Incom• funds
Ro8lricted funds
529,878
626,527
Unrnstrlctod Incom• fund•
Unrestrfcted funds
601,058
1.130.734
808,814
Total fund•
18
1.235,341
ial s18lemenl8 on pag95 7 to 20 Wafe Approved by the IN6tee$. and authorl&ed for fssuo on
signgd on Ihwf b•half by,,
Mr P BOWen￿Orn&9
Tru$leo
The nots5 on p￿¢$ 9 to 20 fom an integral p8rt of the86 finandal statements.
P898 8

Kids In Action CIO
Notss to the Financlal Statements for tha Year Ended 31 March 2024
1 Aceountlng polkl
stat•mont of compli•nc•
Thg financial sts18ments have been prepared in accordance wth Ac￿UntIng 8nd Reportlng by
Charities.. Statement of Rècommended Practice (a￿1¢8b￿ lo charthes preparing their a¢counts in
a¢¢ordanco with Ihe Fbftanu￿ R8POrting Standard applicable in the UK and R4ublic of IreSand IFRS
10211 (issued in October 20191 Icharilies SORP IFRS 1021}. the Financial Reportlng Stsndard
8pplicabl• in th• UK Republic of Iraland IFRS 1(Y21 and th• C¢mpanl•s Ad 20C6 and lh¢
CharitSe¥ A¢t 2011.
Ba•1• of pr•paratlon
Kid$ In Aetion CIO meets the definition of 8 Publ￿ benarrt anlty under FRS 102. The grxounts
(financial s18lement81 hav& been prepared undor thè hl8torScal cost convention wlth itoms recognl88d
at cost or tran6actk￿ v8lue ￿19$$ oth0￿188 8t8tod In th• r•l8vant nole(Bl to th￿Q •ccounts.
Public 88n•fft
The charity is a publk benefit erblity and a regl$t8r•d chaiity in En54and ènd Wale8 and is
incorpor#l•d.
Golng conc•rn
Th8 Iruslae8 con8ldor that there ara no malorlal uncortaintl•s about tho ch4rfty$ abllty to contlnue as
going concorn.
Pund •¢¢t)untlng
Unr8slricl•d incom8 funds are general fund8 Ihal am avail*la for use 81 tru$lg08 di8crotion In
furtherance of the objectiv0$ ol the chanty-
Reslricled fund8 ar• subjected lo reslrictioni on their ?xp•rHdlluro declared by the donor or through
th• lem8 of •pp•al, ond fall into on• of knvo su￿clos￿•s.. mlricted Incemè fund$ or Ol￿owm•n1
fund8.
Designated fundB arè unre8trKted fund¥ ?4rmwked by tho tW818•8 lor particular futu￿ proj•rt
ccfflmitmanl.
Incomlng rg•ourc••
I Incoming rosour¢e$ are included in the &lat•m•nt of financial activities when enlidement has
passed to the charity. tt18 probable that the •CDnornic benefits assoclated wilh Ihg trAn8xlion will flow
lo the charity and the amount can ba reliabty measured. The lollowing 8pecWlc polic￿ are applied to
particular ¢•tg90ri•8 of in¢omo:
incomè from donatio￿ or grants is r•cogni$gd when Iherg rd 9Viden￿ of ent￿ernent to the gbft,
recelpl 18 probable and rt6 amount can be measured reliably.
legary income is ro¢oynised wh¢n r•ceipt 1$ probabl* and onlitlemonl is 8stablished.
Page 9

Klds In Action CIO
Notes to the Flnanclal Statements lor the Year Ended 31 March 2024
{continuedl
incom8 Irom donated goods ￿ mga$urgd * the tslr value of wod$ unl865 this Trs iThpractt'cal to
measur• reliabty, in which case the valuo is derived from tho cosl lo donor or the e8limat•d
resale v81ue. Don818d facilities and servke8 are recognised in th8 aceounts when recelved rf the
value can bo T81Sabty mea$urgd. No wnounts are includgd for tho contribulion of g•n•ral
voluntsars.
IrKorne fTom ttffllracts for the suppty cf 8grvu$ k8 r•cogni88d wth the delivery of the Contracted
seNi¢o. This 1$ classified a8 unre$tri¢t8d fvnd8 unl￿9 Iherels a contr•dual requirement for it to b
spent on a partlcular purpose and rgluirted rf ungpgnt, in which case h may ba regarded as
regtrlcled.
Resoure•s •X￿nd•d
Expenditure IB recognisgd on on occNals bas1$ •8 8 lia￿.1￿ 18 Inojrrèd. Expandituré Include8 •ny
VAT whi¢h cannot b8 lully rgcovernd. gnd ts cl8•sIfi￿ under hg8dlnpo of the gtatornonl of flnandal
acllvltle8 lo which it relates..
exp¥ndblure on roi$lng fundJ SrKludo8 c08ts of fiJndrA￿lng ACtfvll￿$, events, Tr)n4haritabl•
trading activltK*$, and Ihg s* ol donatod goods.
expendtture on charrt8ble activMe6 includ¢8 all costs Incurred by a charlty In Underta￿ng activiliej
that further its chwitablo aim8 for th• bonerrt of ils beneficiaries, ineluding Ihogt support cosls and
cost$ ral81ing lo the gov8rnane8 of the chaiity apportloned lo charfvabh act￿￿1￿8.
other expendllurg includ95 al oxpgndilurv th0118 neithgr rolaled to r818in9 funds for the charlty nor
part of ils e>penditure on ¢harllable actlvilie8.
AN costs gr• alfvled lo oxponditufe categori•• r•fi¢¢tlng of the resourcè. Dlrnel cost$
attributable to a $inglg activlty #re allocgtod directty to Ih8t actith. Shared costs are appulioned
b8tsY88n the acllvltle8 they ¢ontribule lo on a reasonablè. juslihable and eonsistsnt ba818.
rautlon
Th8 chaiity18 con$ld8red lo pass the tests sel uul In Paragraph 1 Sdwdule 6 01 the Finance Act 2010
8nd I￿refore ￿ mgets th• deflnKlon of g Charitable company for UK ¢orporal￿￿ lax purpose8.
A¢¢ofdingty, the charity li potontialy gxèmpl from lax811on in rospecl of Sncomo or cgpbtal gain$
re¢eN•d withln cBlegDrtes covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Se¢ts'on
256 of the Twtlon ol Chargoablo Gain8 Act 1992, to the oxtsnt that such income or gains 8r8
pplied exclus￿alY to charRable purpoJe¥.
Tangibl• fix•d
T8ngibl& assets are Initially recorde¢J at Cost. an¢J 8ub8equenUy slated at Cost any acGumulattd
dèpraciation and impalmienl108S•B. Any tanglble ass•l$ ¢4rrfed at revalued amounts recorded qt
Ihe fair value al the dale of rgvaluation less Any 8ub8¢q(t8nt accumulat•d dapTaciath)n and
$Ltb8equent a¢¢umulat•d impaliment kJ8ses.
An incrDage In the carying amount of an asset as a result of a rgv81u8llon, 16 rgwnised in oth•r
le￿gnIsed g8in$ 8nd b)sse8, ￿165$ il reverses a charge for knpaimient that ha$ previously bean
recognlsed ag ewndilure within the statément ol financial actwilies. A docreasa in the carNng
amount of an a$set as 8 Tessjll of revaluation. is recogni8ed In other reBogni$ad gains and k>55•$,
exeept lo which 11 offsets any previous r9valualion gain, In which case th8 lo￿ ￿ shown within other
recogni58d g¥ins and losse5 on thè stalomenl ol financs81 admlies.
Page 10

Kids In Action CIO
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
(Gontlnued)
D•pr•elation and amort1J4tion
Dèproci8lion is provided on langlble fixed a88èl8 so a8 to write off the c08t or valuatl¢)n, less any
estimated resKlual value, over their expectsd useful economic life as follows..
Ass•t ¢l••¥
Freehold propety
Plant and machinery
Mglor vehiclos
EqU￿M￿nI
Caf8van8
D•pr•elatlan m•thod and ralo
SD Yeaws
25% reduclng balanco
20% ieducing balanc•
250A 8trai9hl line
25% reduclng balance
Impalrment of flx•d aJ••ts
A fevigw for indkatOfB of knp•lm8nt 16 caffled out at oach r8portlng d8t•, wth the recoverable
amount ￿Ing estlmalod whore 6u¢h ndicators 0￿8*. Whor• Ihg carrying valuo •xc••d8 the
re¢over8bl¢ amount, the ass•t is irnpalred 8¢cordingty. Prlor wnpalrm8nts ar• at80 rwawed for
pos8lblé rever881 at aach repL)rtlng dgte.
revlew for indi¢alor8 of impainnenl 18 carried out 81 each r•porting dalè. wtth thè fecov•raN•
Amount being 88tlmaled wh•r& 8uch indk8tor8 &Xi8t. Wherè th• carylng value exceeds the
ro¢ovorabl8 aM￿JnI, the asset i& Imp8ired acCo￿ln9ty. Prlor impairments are al80 re￿eWed for
P088ibla rever881 at each reFQrting date.
For Impalmienl tesllng of goodwill, tho 9(*xlwlll dequlred In a bu81n888 combinatlon 18, from the
acqul811ion dal8, alloceted to each of the ¢a8h-gfrn9ro1ing unil6 Ihal are expo¢t¢d to b•n•ftt from the
$yn•Tgies of tha combination, i￿￿peCtIVe of wh•th•r other ￿¥￿t# or li*biliti•$ of th& charity 8r•
a88i9nad to Ih08e units.
Busln••• ¢ombln•tlon•
Buolness combinatlons are accounted for under the Pu￿h8$0 method. Whefe nec8818ry, adju8tmenls
are mad• lo the fina￿￿q1 statgrnfrnls of 8ubshJlarle¥ to brfng the accountSng policle8 used Into lina vAth
those used by the charty. All Intr84roup transactions. bolan¢65. income and 6xpèn¥o8 a￿ olimin*8d
on consolidation. In aecordanc6 with Soction 35 of FRS 102, Sèction 19 of FRS 102 has not betsn
appli￿ in these fi'nan¢ial gtatgments in respect of busines8 comblnab"on8 effeclgd prior to the dale of
Iran$i(ion.
Curr•nt assot InvHtmonts
Cufrenl ass8t inveslrrtsn15 are inchJd8d at th• Iow•T of co$1 8nd net reall$ablg vgluo I M￿rk￿ value.
C•sh and ¢*•h equiv•lvnts
Cash and cash 8quiv8lenls corwise cash on hand and call dgposits. ar￿ otr￿r 8hort4erm highty
liquid investments that arè rèadi￿ conveitiblè to a kncwn amount of cash and aro Bubject to an
insignificant ri8k of chanp in value.
Page11

Klds In Actlon CIO
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
(continued)
Flnan¢lal In•trumonts
class111￿￿On
Financial a85ets and financial liaknlthe$ arts r•¢ognised vthen the charity becom08 a p8ty to thè
contraclual provlslons of the inslrumenl.
Flnancial liabll'rties and equty In8tfumenls arg classifiod according to tho sub$tan¢o of tha conlraclual
afrang•menls ont•red into. An equity in51nJmènl 1$ 8ny contrad Ihol evidences a residual interest in
the asset$ of th¢ ¢h8rity after deductlng all of its liabilitw.
RKognftlon andm•8surem•n¢
AJI ffinancial 888ets and Ilsbllllie8 aro in*iaNy measured at transacllon price Ilncludlng Ifansacllon
coslsl, exeept for those financial assets dasslfled as at fair value through Pfoflt or loss, whi¢h a
Inrtlalty measured 81 fair value (which 1$ nonnally the tran$xlK)n price excluding Iran88Ction cost$).
unkns th• arran9om•nt conBtitule¥ a financln9 transaction. tf an arrangèm•nt eonslilLrtes a financing
transadion, th8 financ4al ay881 or flnanclal liability is measured al the pre8ent value of tho fvlur•
payments dl$Gounted ot a mark•t rats of Inlorosl lor o 8Smllpr debt In¥lTum?nl.
Financial 88aets and liabilth'83 are only off8el in the slatemant of Ilnancial posttlon Yh)en. ond onty
when Ih•r8 8x1918 a legally enforceab￿ rlghl to 8gt t)ff th& re¢ognls¢d amounts and the charity Sntend8
either to Sott￿ on a nel ba$i$, or to Tealise the asset and ￿tle the liabilty ilmultaneou$ly.
Flnanclal as?•ls are derecognl88d when and onty W￿Tr a) contr8¢lu•l right8 to thé cash fiows
from tha financial a83et expir• tsr ar• Sattled. bl the charity Ir8nsfer$ to another party $ub•lgnlially all
of tho risks ond reward¥ of ownership of the flnanclal asset, or cl the ch8rfty. de8pile having retoin•d
Bome, but not all, 8lgnIf￿anI risks ond r8waTd8 of ownorship, ha8 Iransforred control of the a88al lo
anolhar party.
Flnancial liabilitigs are derocognlogd only when th• obllgauon 8poclfiod In lh• ¢¢￿tra￿ IJ dlschargad,
¢an¢ell8d or expires.
Falr v•lu• mMsurem•nt
The be81 evldence ot faif V8lue 18 a quoted phGg for an klenlical 855el in an 8ctlv8 mathet. Wh•n
quotad wices aro unavailabb, the pric8 of a recgnl Ir￿SaCtk*n for an id•ntic81 B8sel provides
evidon¢g of fair value 88 long as Iher• has nc4 been a S￿n￿1c?nl change In •¢onomic clrcumslancos
or a $ignlfi¢ont lapB8 of lime sinco th• tranS￿lI0n took plaee. If the market 1$ not a¢tNe and recent
IranÈactlons of an Identical asset vn their ¢iwn are not a good eBtlmate of falr valua. the fair v•lu• 1$
esllmated by using a valuauon techn￿u•.
2 Donations and l•gael
Unr•strfct•d
lunds
G?n•r•l
Total
funds
Tot•1
2023
funds
Tradlng incomg..
Donations and lega¢le8
134.717
11.100
145.817
178.838
134,717
11.100
145,817
178,838
Pag8 12

Kld8 In Actlon CIO
Notes to the Flnanclal Statements for tha Yaar Endod 31 March 2024
Icontinuod)
3 Incom• from ¢h4fll•blo acllvltl•B
Unrnstrlctod
funds
G•n•r•l
R•6trlct•d
Total
2024
Caravan and lodge feeB
8,328
16.887
29,128
8,326
16.887
29,126
15.450
61,329
25,744
30,360
Hall hlre
GrantB
Hollday income
Fundralsing evon16
Rgfrg¥hmgnts
Merchandls•
Door entry
15,450
51.329
25,744
30,360
882
24,477
187,111
24.477
202,581
15.480
Unro•trlct
lunds
G•n•rAI
Total
2023
Caravan and loJg9 fw•
Fe?s
Hall hire
Hollday Income
Fundrai$lng events
R￿rashM0nts
Morchandi
Exhibthn8
19.429
42.629
13.899
1,775
11,472
19.832
2.252
454
19.429
42,629
13,899
1.775
11,472
19,832
2.252
454
111,742
111.742
4 Inv•stm•nt InGom•
Unr•atrl¢t•d
fund8
G•noral
Total
2024
Total
2023
Intère81 racelv8ble #nd slTnilar income.,
InterBsl rocelvable on bqnk deposlts
1,349
1,349
2.281
Pagg 13

Kids In A¢tlon CIO
Not•$ to th• Flnanclal Statements for the Year Ended 31 March 2024
{continued)
O Other Incom•
Unr•strlcted
funds
G•ngr•l
Totsl
2024
Total
2023
Income frun Iradlng sub8ldlary
13.414
13.414
14,884
6 Exp•ndltur• on Gharltable actlvftlo•
Unmtrfel•d
funds
G•n•r•l
Total
2024
Total
Fundrai¥ing Event Co•t
Pur¢ha$•$
Oired Expen8O11
Pr•mi8•8
staff Wehre
Rent & Rgl
Lvdht & Hèat
Inwr8ne8
R8palrs & M•lnlon8nce
Telophon
IT Exp•n••$
PnnUn9 & P¢)8lw•
Subscdpllon
Clegrblng
Motor V•hido Repalr & M•inten•nco
Trav81
Adve￿81ng & Mathting
Leaslng
Tru810￿ Remunerat
21,947
14,843
41,058
21,947
14,843
41.058
12.938
11.544
33.148
6.495
70
36.800
10,382
7,986
24.487
7,586
2.802
879
791
5.268
2,473
232
5,370
9,165
40,000
1,849
6,989
20,227
7,289
17,121
10,511
3,250
1.849
6,989
20.227
7,289
17.121
10.511
3,250
623
13,466
5,832
623
13,466
5,832
1,298
5,120
1,296
5,120
171,401
171,401
218.194
Page 14

Kids In A¢tion CIO
Notos to the Flnanclal Statements for the Year Ended 31 March 2024
(continued
7 Analy¥h of goV•M4r￿0 and support ¢o•ts
Restrlcted
Total
Totsl
fvnd•
2024
2011
Support costs
Gov•rnance co￿8
14,026
142,926
18,290
181,
99,002
19,378
8,380
14,026
Al Anal￿18 of •upport co•t•
R••trlcted
fund
Total
2024
Total
2023
Flnance costs
Premis•s
Staff costs
10,134
48,868
40,000
99.002
14,026
74.682
85.000
142,926
14,026
8 Staff co•t•
The aggreualo payroll ¢￿t0 w•r? •• lollows:
2024
2023
Staff co•t• durlng th• y•ar w•rn:
Wag8J and Jalaries
S¢Jdal 8ecurity costs
P•nJion costs
198,714
3,200
705
210,231
3.258
528
202,819
214015
The monthty average number of peT80n8 (Indudlng 8enlor managémént I leadef8hip team) employed
by tho charity durin9 the year aXPTes8ed as full lime •quNalents Wa6 as fol￿¥#..
2024
No
16
2023
No
10
Number ol staff
No employ8• re¢elved emoluments of mora th*￿ £60.000 durfng the yoar
Pag9 15

Klds In Actlon CIO
Notes to the Financlal Statèments for the Year Ended 31 March 2024
(continued)
9 Tanglbl• Ilx•d assots
Furnltur•
and
equlpmont
Land and
byildlngs
Motor
v•hl¢le$
Carav*n•
Total
Cost
Al 1 Aprfl 2023
Additk)n$
DIspos8
At 31 March 2024
1.354.387
87,775
2,500
98,716 1.541,378
35,452
35.452
54.894
54,894
1.354,387
87.775
2.500
77,274 1.521.936
D•pr•¢l•tlon
Al 1 April 2023
Chargo for th
158.303
74,481
1,976
75,809
310.569
27.087
3,531
105
9.747
40,470
Eliminated c
d18PO991s
At 31 March 2024
37.525
37.525
185,390
78,012
2.081
48,031
313,514
Net I￿0k valu•
At 31 Mwch 2024
1,188,997
9,783
419
29,243 1,208,422
At 31 March 2023
1.196,084
$24
20,907 1.230.809
10 D•btor•
2024
2023
Ac¢Ned Incorn
Other debtors
49,402
29,938
79.338
148.159
13,129
161,288
11 Cun•rt •8••t Inveslm•nt8
2024
2023
Shar•s in group undert•klngs and partlclpatlng Interests
Pagg 18

Kids In A¢tlon CIO
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
(contlnued)
12 Cr•dltors: amounts falllng du• wlthln on• y•ar
2024
2023
Bonk loan8
Hir8 purchase and flnance ltsa
Olhgr t8xati¢)n and 8Dcial 88¢tsrity
other creditor•
Accruals
14,318
10,301
5.594
10.4147
2,188
26,203
46,009
29,746
13 Crndltorn: amounts falllng du• aft•r I￿9 y••r
2024
Bank loan8
Hlre PUTcha8• and financ• laa868
407,261
393,719
16,340
407,251
410.059
14 An•ty•l• of n•t as••t• b•tw••n lund•
UnMtrlct•d
fund$
G•n•r•l
Total fund•
R••trl¢l•d •t 31 March
fvnds
2024
T)ngibh fixed a88018
Curr•nl 88¥et•
Curront labilltleB
Creditor8 over 1 year
Total nel as8•ts
728,196
328,120
146,0091
407,251
480,226
49,452
1,208,422
375,572
{46,0091
407,251
601,056
529.678
1.130,734
Unr•strl¢t•d
lunds
G•n•rnl
Total fund•
at 31 Ma￿h
2023
R￿trIcted
funds
TangSblet fixed a880ts
Current assets
Current Ilabilili8&
Cr8ditors over 1 year
Total not 8880ts
640,008
408.611
129.7461
410,059
608,814
590,801
3S.726
1,230.809
444.337
129,7461
410,059
1,235,341
826,527
Pa30 17

Ki(ts In Actlon CIO
Notes to tha Financial Statoments for the Year Ended 31 March 2024
(continued)
15 Tru•t••s r•munerntion and exp•n
During th• y••r the ¢harity mad¢ th• ftslloMng trangaction• wtth tru$l••8'.
Mr P Bow•nJam68
Mr P Bowen-Jane$ reGoN¢d rnmun&ralb)n of £40,CIi)12023: £40,OCQ) durfng tho year.
Mrn M Coop•r
Mrs M Ccoper received romuneratlon of £25,00012023.. £23.1251 durfng the wr.
One or more tru8to08 has b•vn r•muneratlon or TO￿1VId other bDnefits from ampIo￿ent wllh
the charity or 8 related enlty.
No Iru8teo 0Xp•n$￿ hav• b••n incur1￿ In th8 finfjnclal year to 31 Mfjrch 2024.
16 R•lat•d p•rty tran¥actlon•
Th8 charlty Is the $oie shorohold8r of Ellles Haven Tradlng Company Ltd whlch trades as 8 ch8rtty
shop lo roise fund8 for the charity. The company 1$ reglstsred al Companies House undor number
06946957. The cornpany gifts IIB profrt$ lo tho charity and in th* y￿r lo 31 March 2024 the tot81 profft
wa$ £nil. Thi8 will b• paid lo the charity ￿thIn 9 month8 of tho year end {2023.' £13,966). A¢counls fcf
this company ar8 availabla from Cornpanl88 Hou8e.
17 Obllg•tlons und•r l•a•a8 and hlre purch•s• coniracts
Thè total value ol future minknum lease payments wa4 A8 folkn￿..
2024
2023
Wllhln ono >•ir
In lo flve y••rs
$,$94
16,340
21,934
Pagg 18

Kids In Action CIO
Nots• to tho Financlal Statements for the Year Ended 31 March 2024
(contlnued)
18 Fund
Bal*nc•
4131
March
Balanc•
Other
at 1 Aprll In¢omlng Ro•ourc
r•Gognls
2023 r•SOur￿ •xp•nd•d TTanBhYs g•In￿{lo$s0#1
UnreBtrlcted fund¥
O•n•r•l
Unr•8lrlct•d
Fund$
608.814
338.591
1294,0741 152,7631
2.488
801.056
R￿trIC￿d funds
Property at Ell￿,6
Ha￿n
Property
Reslrtclod Fund
National Lottory
Other R68tricted
Fund
2110.648
{14,0261
186,622
277,721
148,158
277.721
49.88S
11,100
1162,1361
62,763
15,450
15.450
Tathi r••trf¢t•d
fund¥
828,527
28,550
178,162
52,763
529.678
Total lund•
1235,341
363,141
470,236
2,488 1,130,734
B•l•nc• al
1 Aprfl
2022
8•lanc• at
31 M•reh
2023
Incomlng R•8ourc88
mourc•8 •xp•nd•d
Tr*n#lerd
Unr•strlctod funds
G•n•r•l
Unr•$lrid•d Funds
76,835
307,726
1298.5741
520,828
608,814
Rostrlctsd
Prop•ty 8t Elli•'s Haven
Ellle'8 Haven Merger
Property Re$trict•d Fund
Nath"onal Lottery
Total r•gtrlct•d fund•
200,848
520.828
356,501
243.393
200.648
1520,828)
178,7801
95,235
277.721
148,158
1.321,370
174.015
520.828
826,527
Total funds
1,398,205
470,589
1,235,341
Pa99 19

Kids In Action CIO
Notss to the Flnancial Statsmonts for the Year Ended 31 March 2024
(continuod)
The 8pecWk purposas for which Ihe fundB are to be applied 8re as foll¢yws.'
Property •t Ellig'$ H4￿n
The propety prevtously construthd by El¥9'• Comwall Ltd who merggd vAth Klds In Actlon
CIO on 210oc•mb•r 2021 conllnu•s lo ￿ h•ld as a rnstr￿t8d asset.
Propgrty Reslrl(tsl FuThl
Thls fund 1$ up of m￿1•$ donat•d to Kid$ In A¢tr&n io th￿ thèy can Pu￿h•s¢ Ihelr
prop•rty lo operate out of.
Nallon41 Lott•ry Fund
Tho fund is from the NaUon•l Lott•ry whS¢h wa8 granted to 9UPPOrt tho ¢h•riti•$ ongoing progr8mm•8
almad al ￿Ve￿ng w•ge8 and oth8r expenJ88.
Pagg 20