CP•rity r8gthafK>n rwmbÈr. 1193680 Kids In Action CIO forth• Y•or Ended 31 MArth 2025 WESTCOTTS MA¥•iiit AC¢gUt•TAWTI
Klds In Aetlon CIO Contents (Gontlnuod) Reference and Admlnl8tralve 0gtsi18 Trustees, Report 2to5 In¢Jependent Ex•minees Report Statèmént of Flnanclal Advltl86 8alarKe Shoel Notss to Flnanckgl Stsloments gto20
Klds In A¢tlon CIO R•for•nc• and Admln16tratlve Detalls Charlfy R•gl•tratlon Nwnbw 1193660 Prln¢lp41 Offlc• Unll 26 AX Busln988 Contr• Boscombe Road Dun8tsble Bedford8 LU54S8 knd•p•nd•nt Ex•rnln•r W8Stcotts ISWI LLP Plym Hou$& 3 Longbridge Road Mar8h Mllls Hyrnth Oevon PL6 8LT Tru•tws Mr P BOWenam98 Mr M Jordan Mrn J 8aard N Phllpott {ApInted 1 May 2023) Miss M Cagp•r Pag8 1
Klds In Acllon CIO Trustoos, Report The trustees Present tho anThJal report togethor wth lh& Ilnandal $tatsm8nts ofth& eharlty thé r ended 31 MAr¢h 2025. ObJetlve• 4nd actMtI•g Objécts and •ims Kid8 in Action's oble¢Uv•s: To provlde suppryi and cIal opp)rtunltkn• fe< thlk4r?n and young Adults wlth Bpedal ed8 and dlÈabilitie6 along wlth an 0xtend support nork to th8iT lamlllè8 to hglp Ov9rm9 wclal isolation, leading to more Bctlve stimulated. happl•r and fullar Ilv•s. At Klds In Actlon. wo welcome a ranga of dlsabi111188 inckjdlng.. Autlsdc Sp8ctrum Dlsor-der., Down8 Syndromo; bohavityjral. omollonal. and s¢)Glal dlfficultl88,' muf(ks8nsory Impglrm8nl- physical di$ability', profound and muttipl• l?amlng dSffl¢uttleg'. $eth, langu8ge, and communlcallon neèdB,' vlsual Impalrmtrnl and moro. "Our ml$$lon 16 to brl¢Yd hoy 8nd posltlvlty to chlldrèn •nd adults wth spedal M•dx In a ¥afe and nonjudg8m6nthl enrOnMent, r8ductng18olallon lonelln¢s8' Obl•celv••. tr•t•91•$ and •ctlvlti Thè Cont is a 15k squarg fv81 warohouie vthlch has tjeen transformed into a gbant youth club wherè we allow our mernbws and their famdies thè opportunity lo mo01 and make new friends in a non-lud9em•ntal onvlronfflent. 11 a180 glve5 the p8ronls a chance to shar8 slovrieslprobl8ms wlth othor parent$l¢arers In a simllor powtion, crealln9 8 good 8UPPOrt nal-work 88 parersts ean ba vgry18018ted. In Addltion to our clubs, Irfpg Out arè oryanisod %hSch have kncluded the nI0. annual prom, th8rn• parks, È¥aslao, zoo, blIng and rnony rncAo. KklB in Athon h?s been pdIng BpecialJ8t holldayj at affordabb prldng for many ye•rg and ¢urTently own6 onè coravan locatgd on a Hav8n 8ltè In Calster-on.So abng th two fully accesslbl8 holiday home6 kn Comwall. In addllkjn. wo opernle • bu¥y chartty Shop in L¢)oe, Comwall whith hdwJ the financos of the charfty. Atlw a NICEIC p•rfodk in8P•Cticffl, we VAII be updthg dSstrlbulktn boards n•xt y•or. A d888room IÈ to bo mad• for the EOTAS chlklrgn to do t11 8tu¢tyng In, this Y• g¢ing to be cmlèd from a room that IS currently baln9 u8ed a8 a 8tornroLyn. Publ16 bonwfft The charlty is a publlc ben1 enlty vthosé actlvltles bjok to provlde a h8v8n for all wh $peciJl needs. The trustees confirm that Ihey ¢omplied with thg requlromants of Section 17 of the Charfties A 2011 to hawo du8 regard to tho pubthc ben•fit guklaneo published by lh• crrty Commlgslon fty Englend and Wales. Pao8 2
Kids In Action CIO Trustees. Report (contlnuod} A¢hl•¥•mènts and p•rform•nc• During the year, we 8chleved m8ny ¥ucL*$8gs and will ConnUe to sldvg 10 5UPPryt tho89 who rgqulrg th8 B4Ni¢8s of in A¢bon. Some ofth• Itable achi8v8m8nts In the year includa.. Completaé reftKbishm•nt to our r8eèpOon, croatlng more 6pace for wheekhalr users. Updated exi81in9 10118ts and installed 2 addltlonal toilets In the previou¥ baby ¢h8ng8 IkSlch8n. Our Roiaract club took part in hmo campaigns during Ihe year., they coll8Ctad toll8tri&5 and had them dèllvered lo Ukraine and collected coals for Ihg Winter Coal Appeal (Wrap UP UK) for chlldren and adults. Th• l•am also held ndraIsIng events Includlng a Sponsored w81k and blngo. . We provided much needed hor1da to 46 18milies wrth 8 child or adult with 8P•Gial n8•d$. . The youth clth) is Increasing wllh on average 4 new rn8mberB Jolnlng each month. . Monday dub is going from strgnglh to Strength wlth ov•r 45 mernb8rs joining In actlvilies each week. W•dngsd8y Drop In Is ono of our bu¥lesl dubs recAYd numb•r of Mèmb Attandlng, wlth on• week r¢a¢hlnq 62 plu8 car8r8. Friday drop4n h88 now become 88tabll$hgd and 18 growkn4 kn numb•r5 wNh 25 m&mbsrs plus attendlng 88ch wegk. . Conlinued relationship bulLdiro th lo1 companies, communlty. Bchool8 and other charlty groups. . Woddng with locèl schools to provide 8 saf8 5pg¢e lor ¢hildTen with an EOTAS pgrkgge to conllnu• wlth education along wllh olh•r home-schooling groups. A successful applieallon lo the Nallonal Sottery confirmed wllh a furth•r 3 y88r8 funding equating to £450,648 for the duraikJn of tho projocl lo support stsffing. . PAUI 80wen8rn88 CEO wgs chosen as kjcal hero from 8 lo1 wmpany and wa¥ awardod vAth G¢rtificate. KNJS In Actlon has a very strong laam of long $ervlng Btaff both gmplwod and voluntary who 8Y vitsl part In keeplng our $8Jvltè$ and clubs runnlng smoothly. Wg a hav8 2 addrtlonal part time stsff Memr5 one dedlcated to a¢unt5 and th8 0th8r to Ick)klng after booking holid8yS. Another su¢¢eB8 for one ol our new volunteers ts Ihat hg was a momb•r uslng our rvIce0 8nd altonding club. He now works In the corf8e shop on a Saturday helplng washlng up elc he had never had a lob befor¢ and another volunteer bvho has b&com& vttry valuable is Eilish who join8d as a Duke of Edlnburgh volLbnto•r and becau60 of h&r vJt8tandlng work ar¥J cornmllm•nt has brne a pald memb¥r ol stslf. Pago 3
Kids In Action CIO Trustoos. Roport {contlnued) T•itimonlal from a Hom•schoollng Group Usln9 th• C•ntr•: In Action prowde an eXcep0nd1 spacè for our group ol home educating families to meal. Thè v¢nue truly offers everything a child could dre8m of. From Ihe vibranl play ar&a3 to the Bnga9Sn9 activitiÈs, ev8ry 8spect of Ihe Space Is designad wlth chiklr8n In rnlnd. 8nsurfng they have a wond•rful and memorable axperfènc$. The staff have begn In¢re¢Jlbly 8UPPOrt8 and welcomlng. makbng every a delight. Th&lr dedirats'on lo creating a sala and joyful envlronmant is evldernl in every detail. and we are gr8t9fv1 for thglr ongoiryd eflorts. Mowver, this venue ho3 become a crucial basè frjr our social meets, fosterlng a sènso ol wmmunlty among th8 ChIrn and their lam1118s. It k a place there frfendshlpa blo880rn Bnd Mem1&8 ar& made. Th8nk you Klds in AclK)n for wjur g•norosity 8né for providing a magkol 4¢e for OUT chlljren to play, Igarn, and grow togeth. We look forward lo many mora m6818. Wllh slncare apprpc5allon, Charlene Jaentilal HEAART Home Educath)n Adventures 8nd R•er8alional Trlps T•stlmonlal from the Par•nt of a Chlld that Att•nd# Kld• In Actlon: Sinc8 Joinln9 Kld¥ in AL'tlon, Aabld h86 9fLwn In confidence. Durlng the Ilr81 kn¥ vlslls. my son would 81t th8 comar of the hall arèa on ihe sofa gnd wateh 811 the olhef children. rKx8sionally gettlng UP to us8 lh8 tollgl. The steff wer8 very attentive and yory quld(ly 1•8ml that Aabld lovos thé mu6lc and enYed Ilstenlng to tho range ol songs thé luke btsx wh8n othèr chSldron 8elaeted them. Over the last faw woekB, Aabid has bogn expknrlng the e8ntr8 more and has spent sorne time in lh• sen60ry room and the soft play. Aa'd absolutely lova$ the dlsco. e9pacislly the song 'Dlsturbia' by Rihanna whlch mak•8 hlm smlle and very happy and he do•y s8ern lo enloy lh• mus1¢ and th• n8oryldi8co Ilghts. Flnanclal r•vlow The result5 for tht finandal ytsr docum8nt•d throuOUl tho flnAnc4al stslement8 with Iho st8Mt ol Flnaneial Statements on page 8 and the 8alan¢e Shoet on Page 9. In the yaar end8d 31 MBrch 2025 the charitys total Incom• was £442,789 &TrJ th& tal gxpendMur8 W99 £485,297. This resutted In a total d¢fich for IfLÉt fii)*)(aal y¥41 v1£42.508. Policy on r•$•rv•s The trust0è5 rgview the lovol ol r•s8rves perlodlcalty to ensure th the Charfty18 abl8 to b8 managed effielènY and io provide a buttor lor uninlerrupted services. It is thelr CUTf8nt pollcy to achlèv• ur)r88tn'cted (fre81 r8S9rve funds al a level whkh covors a minimum of threa month8 expendmure. Thls is cuThenlly 19 achieved. Howevgr. much ol Ihe increase r¢late8 to Nalional Lottery FundiNJ whlch Is a 5 y8ar grBnt and Ihereforo no additional Incorne will be receivpd lo cover the expenditure. Pago 4
Klds In Action CIO Trusteos. Rèport (continu•d} strutture. gtsv•rnane• artd manag•m•nt Mara of gov•rnlng doeum•nr The Charfty was set up by a tru8t dood dalo 24 Fobruary 2021 and IB f8glst8r8d wtth tha Charfty Commisslon for England and Wab8. R•cYulthJ•nt 4nd appolnlvn•ntol trustees Trust8e8 ere appolnlad by Iha BoBrd of Tru3t&es aThJ Lxinflrrred. 8taloment of Trustses. R•spon$lblllt59• The truslees are rasponslble lor pr8parfn9 the trustees, report and thè flnandd gtatgmgnti In aocordanc& wrth the United ngdorn Accounbng Standards Iunltgd Kingdom Generolly Accept•d ACCOUnn9 Prgellre) and applicable law and ragu18tion8. The law 8pplic&ble lo charilk8s requwes the trust$ lo par• financial slaièments for each finandal year whlch glv¢ a Iruo and fair vlew of the st010 of affairs of thè chÈrity and of the Incoming resour¢e$ and application ol resourcès of th8 ch8rily lor that p8rSod. In praparlng Ih$8e financlal statements. th• trusle98 are requlrod to.. sele¢1 sultable accounllng polielès 8nd then apply tham con818tenlly. obseNe Ihe m8thods and princlples In the Charlliès SOAP.. mak&ludggmnts and e8llmales that arè r88sonablè and PTudent', stat• whglher Appli¢ablo a¢utIng 818ndards hgvè boon followed. subject lo any mglorfal dep8rtures diselosad 8nd explained in the finandal $tot•mènl$', and preparo th6 financlal stslernent8 on the going concern ba&lB unles8 It Is Inapprcyrlats to presum8 that Ihg tharty wlll contlnuè In bu¥lness. The trustees are respon51bb lor keen9 proper accountlng record5 Ihal disclosè witt rgasonable accuracy at any Urne the finaneial posi.0 of the charlty and •n8bl them to ensurg that the finanei81 tatemenis comply th the Charities Act 2011, the Chadtles (Accounts and Roport$l Reguletions 2008. and Iho provisions ol tho ronslrtutlon. The tNstee$ are alBO responsible for safèguarding the a98ets ol thè charity and henco for iaklng r•asonablo 5tep8 for the prèvèntk&n ond detection of frayd ond other lre•gUlarfO$. The tru8tees ar• r8spon8ble lor th• maintenance and Integrity of thè rorporate and flnanelal informallon Sncluded on th• charitable companvs w¢b$ttg. Legislation gov•mlng tho preparailon and dlsseminatlDn of financial ststements may differ from189iglaliDn in oth8r jurf8di¢Uon6. The annual report W88 approved by th• Iru$lee8 of Ihg chaty on b8haW by.. and slgnad on Its Mr P Bowen06 Trustgg Page 5
Kids In Action CIO Ind?pondont Examlnerfs Report to the trustees of Klds In Acllon CIO I report to thé trustees on rny exwnlnation ol the deUnts of Kid8 In Acts'on CIO for the year ended 31 March 2025. R••pon•lblllll•s •nd basls ol r•p¢ A8 lh8 ch8rtty trustees of Kl¢Js In AGtlon CIO you are re6pon8ible for th• Pf•pargllon of lh• oi#x)unts In aOrdance with the requlrernents of Ihe Charfes Act 2011 I'tha Act,). I report In respect of my examination of tha Kids ln Adon CIO'S accounts earrtad oul undw 88don 145 of th• 2011 Act and In c8tyng out my •xarnlnath)n 1 have followed all the applicable D1CtIOnS givgn by the Chorlty Commlsslon under a8don 14515Xb} of tha kl. knd8p•ndenl examIn•8 Jtat•m•nt Slnce lad8 In Adon Clo'g gro8s Incorne •xc••ded £250,000 yovr •xamln8r rnu8t b• a m•mbor ol body IIBtèd In Bocuon 145 uf the 2011 Act. l confirm that l am 4ualm8d to undertake Ihfj eXamInaOn bocaus• l am a mèrnber ofACCA, whlch16 one4 ol the Ilsled bodla$, I havé compL8ted my exarninat)n. I confinn Ihgt no matwlal m8iter¥ have come to rny attonllon In conneetlon wSth th• ¢x8min4tson giving me caus8 to belleve that in any matrial rgsp¢rt-. 1. accL)untlThJ r8cord8 w8re not kept In raspect of l<lJ8 In Actlon CIO 88 rnqulr•d by 8•Ctlon 130 of Ihè A¢t' or 2. the accounts do not accord ¥th thosg rocordB', 01 3. the accounts do not comply with th• accounung roqulromgnis concamlng th• fom and content of a¢runIS set out In th8 Ch8flll81 (Aecounts and Reports) Re9ulgth)ns 2008 other than any requir8ment that the a¢UnIS glve g 'lru• and fak vl•w' whkh Is not a motter coneldorod a& part of an Independont gxamln8119n. I have no eonc8rnJ and have come acro8s no othw matt*r$ In conrftction vAth tho examinat to whlch ettenuon should ¢Jr8wn in thls report In ord•r to enabk a propor und8rstandlrvJ ol lh• arcount¥ io be roached. Matth$w K8an8 ACCA Wegtcottg (SWI LLP lThdependent Examin•r HDUSO 3 Longbrfdgo Roa Marsh Mills Plymouth Devon PL6 8LT 2.¥..1..1....2..s Page 6
Kids In kntion CIO statèmént of Flnanclal ktlvltle8 for the Year End8d 31 March 2025 Unrgstrl¢tsd R•Jtrlet•d fund5 funds Total 2025 Tatal 2024 Mot• In¢om• and Endowm•nts from: Donaknon8 and18goci CharItae actfvltles Investm8nt Incorn8 ¢Jthér Incorne 171,568 165,(0 1.150 14.305 90.706 262.274 165,060 1,150 14,30S 161.267 1B7.111 1.349 13,414 Total InGom8 442.789 363,141 Exp•ndlturo on: Charltable eclivities Support costs Other oxp8ndlture Total *xnltUrO 1339,910) 151,3011 32,374 149,8851 1389,7951 151,3011 44,201 1374.0201 155.7451 40,471 111.827 423,$85 61.712 485,297 470.236 Nat lexpenditur8lllncome oth•r r•cognlsed qalns and 1088es Gain on dlsposal of tanolbl¢ fixed as8ets 171,5021 28,994 142,5081 1107,09SI 3,980 2,488 Net rnav8m•nt in lunds 187,522 28,994 130.5Z81 1104,6071 R•con¢lUallon of funds Total funds bmught foNard Total funds carrl•d It)rward 17 601,058 $29,678 1,130,734 1,092 2&8 1,235.341 558,672 1 130 734 All of th• Charity'& adlvlU•8 derfve Irom contlnuing owr•tions durhq th? abovo tsyo pgrfod8. The funds br•akdown for 2024 IB shown In note 17. The notes pago¥ 9 to 20 form an Integral part ofth&68 finaniial stat8mont8. Paga 7
Klds In Action CIO (Reglstrallon numbor: 11936601 8alanGe Sheet as at 31 Morch 2025 2025 2024 Mots Flxod •$$•ts Tangible a88ets 1,292,009 1,208,422 Curr•nt a¥ut• D•bto Inv8Jlm8nls Cash at bank 8nd In hand 10 11 165 79.338 215,760 215,946 2,233 375.572 Cr•dltor•: Amount• falllng du• wllhln on• y• N•t CU•nt a•••t8 12 24,725 48.009 191.221 329,563 Total •i&•ts l•# ewr•nt IlAbllltl•• 1,483,230 391,024 1,537,985 Cr•dltor•: Amount• hlllng du• afl•r mor• than on• y••r 13 P4•t a•••t• 407,251 1.130,734 1,092,2C Fund• of lh• charlty., R•trl¢tod In¢om• fundi R•Atrictgd funds 568.672 529.678 Unr•#trl¢t•d Incom• fund Unrestrtcted fvndfy 533,534 601.056 Tot•1 fund• 17 1.092.2(N 1,130.734 The flnandal st&t•manl8 on pages 7 to 20 We &PPToved by thg Iru¥t••$. aulhorf60d for188UO On . and 8lgn•d ¢n Ihelr b8hBlf ty. Mr P Bowen-James TTuslee Tha notes on pages 9 to 20 fomi an Integral pwi of thaso statsm8nts. Pagè 8
Klds In Action CIO Note$ to thg Financlal Statgments for the Year Endod 31 March 2025 1 AcGounting policS•s Statem•nt of comp114nco The flnanclal statements havo b98n prepared kn accordance wilh Accounting aTha Raporting by Choritle8.' Statgment of Recommendod Pradic8 loppltable to charth"08 pr•parin9 thgir ac¢ounts In accordancè th tho Finand81 R6Ky)rtlng Stsndard opplieablo in the UK and R8pub Df Ir818nd IFRS 102111158ued in October 20191- ICharMi&s SORP IFRS 10211, tha Fln8nthal Reporting Standard applicable in the UK and Rapublic of Irgland IFRS 1021 and the Companies Act 2006 and t ChariUe8 Act 2011. Bas18 ol prèparation Klds In Action CIO meets th? definitson ol a publlc benefft entlty und$r FRS 102. Th0 8ccount8 (fin8ndAI ststèm•ntsl have been preparèd undér the h15t0r11 cwt convonllon ¥th ltsms r8cognls¢d I cost or transactbn v&lug unl9¥8 olherwise stated In the rolgvanl noi&ls) to these accounts. Publle B•nofit Th8 charty Is a publlc b•n•flt Onlty and a r•glBl8rod c•ffrty In Engban<l and Wakn and 18 In¢orpttral•d. Golng ¢onc•rn The tru8t8è8 con8lder thal thèrè ar¢ no rnatsrfal uncertalnlJ¢$ about th• charitys abllity to continua ai a gokng conrn. Fund 4¢¢guntlno Unmstrictod in¢ome fund6 ara ganaral lunds that are avallabla for u4& 41 th• &11•8 d18cMllon in furtherance of the obl6ctiv¢3 of the charity. R•S1cle lunds are SUbted to rostrfcllonty on thelr expendltwe dedar•d by tho donor or through th• tarm8 01 an appeal. And fall hto one of 8ubwel•8s•s- re8trfctsd Income funds or endowm•nl funds. 00glgn8téd fvndB aro unTostrfcl8d fvnds •armathed by the tru$tg9$ for paiti¢xl8r futurè proled or commllm8nl. In¢omlng r••oure l in¢oming rescurcos Ar8 inclthjod In the statement of financial activitie8 when enlitlfrment has passed to the ¢harity.11 15 probable Ih9t Ihe economic bonls aS80Ci8ted wlth th8 trons8cllon wlll flow to the charty and thè amount can b8 relI8trY msur0d. The followlng 8pecifl¢ polld•5 am appli•d to parllcvlar categorles ol Incomè.. Incom• from donallons or grants Is recognlsed ¥vhen there is danc• of •nUJem•nt kn the gift. relpt is probabl• and ts amount can b rneasured rellably. legacy incorne is recognig•d %th•n receipt Is probabl• and £nUlment eslablh•d. P¥a8 9
Klds In tIon CIO Notes to the Flnanclal Statements for the Yèar Ended 31 March 2025 {contlnued) Income from donated ad8 Is mè98ured at thè fatr valuè olthe gotrjs unle88 tt)18 18 Impradcal to mea8ure reh"abty, In whlch caso tho valu8 is d8rivad trom th8 c08t the donor or the 8stirv418d ie5ale v#lue. Donated facilities and servic86 ar8 recognised in Ihe accounts when received if thè V8Iu8 can be rellably measured. No amounts ara lrtclud•d (or th¥ eontribulon of general volunteers. Income from ¢onlra¢ts foT thè ¥upply of servlce6 18 re¢ogn588d wlth th8 dellvery of the contracted S8Tvlce. Th18 Is cla8sM8d as unrastricted lunds unlgss Ihor818 a contractual Toqulromgnt for It to ba ¥pent on a pa1Cular Pu06& and rtstumèd il unspent, In whlch cese it may be regarded a6 restrfcted. R••ourc•s •xp•nd•d Expenditure is recognlsed on an ac¢rtJ813 basis as a liality is incurred. ExpendllurB in¢l¢Jdgs 8ny VAT which nr1 be fully ra¢wr•d, and is classified under heodwigs ol Ihfj $l¥terngnl of financial aclvlU88 tg which il relate9'. expenditure on raldng fund3 Includes the costs of all lundralslng adv111, ovents, non<haritabl8 trodlrwJ #dIvleS, and the sale gf donated goods. èxpènditure charitsble athlles indud8s all ¢08ts Incwred by a charfty In und&rtaklng a¢tfvlUe that furiher Its chartlable alms for tho ben&flt of Its benèficlarits, Induding th959 8UPPOrt costs and cogt8 reL41ihg lo the gov•rnbncè of Iha ¢har5ty #pportioned lo charflable acllvlUe8. oth?r 8xpendltUf8 Includès all èxp8ndllure that18 nolthor r•lated to raIn9 funds for the chartty nor part of Its 6xnltur0 on charflablo act1&8. All cts6ts are olkjcated to 8xpenOllure categorf08 reflecting th6 use of tha resou8. Dir•cl attr1bUtae to 8 single 8cllvlly are alocated dlrèctly to Ihal a¢tsvity. Shared costs ar8 gPPQrtkJngd bglwoon tho acUvltie9 thtsy eonlrlbuta lo on a roa8on8bla. Justifiable and ¢on818(ent basi8. T•xAtlon The charfly b ¢on$lderod Io pa88 th• té$t$ 801 out In Paragraph 1 Schgduie 6 of Ihè FIne¢• Acl 2010 and thelOr• It moots the definilk)n ol a charltable company for UK corpwatlon tgx purpo8eS. Ac¢oTdlngly, the charfty Is potgnllalty exempt from taxauon In réspect ol Incom8 or capllol ualn8 recelved wlthln calegorigs Covered by Chaptor 3 Part 11 of Ihe co•ratIon TAX Act 2010 tsr Secuon 256 of Ihe Taxallon ol Charge8bl¢ G81ns Act 1992, to th8 8Xt¢nl Ihal such Income or galns are appled exCSlY to charit8ble purpoges. Tan9lbl• fix•d 15¥59ts Tangible assets are In1.8#Y recordèd 8t eo$l, and subsequenuy stattsd 8l cosl1988 any euumulated dèpreclalion and ImpaSmient losses. Any tanglble a88gt8 C8rrf8d at r•valu8d amount8 aro recorded al the lalr value al the date of r8valualion less any sub88quent accumulat8d dopr¢lalion and 6ub8aquÈnt accumulated impaim)ont lo58es. An increase In (h8 arnount ol an asset BB a rewlt of a revaluatlon, 1$ ffjcognised Sn other recognisefl gains and los$, il reverses a cknargè lor impalmenl that has preVIous been rocognised as exp6ndltur¢ withln the stalemenl of finanryal aciivitigs. A decrease in tho catyn9 amounl of an assgt as a s1t of rgvaluallon. is ragnIS•d in other recognlsed galns And 1056es, gXC8Pt lo whSch it tsffsats any previous revaluation gain. in which case the loss is shown within olh8r cognised gains and10550s on the s¢atement of financial iwt¢es. Pao8 10
Klds In Actlon CIO Notes to tho Flnanclal Statornents for the Year Ended 31 March 2025 (contlnuéd Depre¢iatlon and amortisation D8PTeryalion 13 provlded on tanglble fixed a88e18 80 a8 to writo off the 1 vaK*lon. 1¢59 Al)y estlmaied residual volue, over their expected us6fiJl enOmiC life as follows.. A•Jet class Fwghold property Plant and mad)inery Motor vehicles Equlpment Caravan8 Dèwèelatlon mothod and rats 50 Years 25% radudn9 balanc 20% reducing baLonc 25% xtr4lght1Sng 25% reduclng balanco Buslne$• comblnatSoM BuBin¢s5 coMnatIonS aro aeeount8d lor undèr tha pUrth& mothod. Whem noce68ary, adlu8tments are ma(Je lo the financial ¥tsl$mgnts of 8ub8idiaries to bring the accountkng policl8s used Into line with th959 usgd by the charfty. All Intra.group traftsacllon5, balan8, Incorre and oxponses afe ellminated on consolidatlon. In ae¢ordon¢e with Section 35 01 FRS 102. Section 19 of FRS 102 has not been appliad In these finandal statements In rospecl ol busln•ss eomblnadon5 •ff8cted wlor to Ihe date of tronsltlon. Curr•nt •8a•t +nv•Btmtnts Currènt a88Èt 5nve8tm•nt8 are lnCbJd at the low¢r of o)st and net reallsabla value l Market value. ¢•#h and cash •qulvalgnts Cash and cash equfvalents compr18e cash on hond and co11 dep11, and other 8hort-t•rrn highly Ilquld Invè5lm¥nts Ihgl gre readily convertlbb Io 8 kJThvn amount of ¢4sh and 8r& 6ubleel lo en in819nificanl ri3k ol ehange value. Flnan¢lal Snitrum•nt• Cl•ssMk•tion Financlal assets and fingnclal 118bilities ar• r¢cognlsed when th8 charity b•com88 a paty to tho contractual prtsvl6ion8 of the Instrum8nt. FInal&l li&blllUes and 8quity instruments are classlfled accordlng to th& $ubslance of the conlraciual arrang8m8nls ant8r9d Into. An eqL41ty Instrumeni Is any contract thal evldences 8 r88ldual Intérest h Ihe a88els of the ch•iity After deductirvJ 81101 Ils liabl11•$. Pag811
Klds In Actlon CIO Notes to thè Flnanclal Slatsments for the Year Ended 31 March 2025 (contlnued) R•¢ognhlon and mMsurnm•nt Al fln8n¢lal assets and liabilities are Inltlalty masured al tr8ns8Ctlon ce lincludlng transaction costsl. 8XC8Pt lor those financial a6Sets d8s5illed os at fair valuè Ihrough profit or loss, which are Inltlally measured at lair value Iwhlch is normally the transaction price exduding transo¢l0rt ctsstil, un18BS the arrangemont constltutés a financSng transadjon. 11 an arrangemont constllutes a fflnanclng transath)n, the flnandal a8sel or financial lability is mèasuréd al tho pr8sonl value ol th8 futur paym8nts dlscountad at a rnark8t rale of inlerest for a slmllar dabt In$irymènl. Flnanclal 88sets and 11a1•S ar8 only offsot In tho Btslemant of ffinandal po$6tk)n vthen. and only when there exist5 a 9llY en10eatsle right to 8et tsff the recognisgd amounts and the chadty Intsnds gbther to settle on a net basis, or lo realise the asset ond selU* the liability slmultaneously. Flnanclal assets arè d8ro(xJgnLqed whon and tsnly when 81 the contractual rSght$ to the cB8h Ibws from Ihg financial 85sel explre or 8rvJ 3ettled. bl the tharity translgrs lo another party substantlally 811 ol the rfsks 8nd rewards of own&rshlp ol the financl818ssat, or el the ¢h8fity, d8splta h8ving rèlained some. but nol all, SignifinI rl8ks and rowards of own8r¥hlp, has transferred control of the aBset to anolher party. Fln8nelal Ilabllllle8 are dero¢c4nl$od only when th8 obllgotlon 8p8clfied In tho contracl 18 dlBtharoed, cancell8d or èxpires. F•lr v41yo mMsur4m•nt The best è¥ld?n¢e ol fair v•lu• i¥ a quotod prtc8 for an idenlcal ass•t kn an actlv• m4rk•t. Wh•n quoted prf¢os ar8 unavailabl•, thè price of a rarenl tr8nB8ction for An Idontlcal •88et provldes evldence ol falr valua a8 long aB thero has not been a 8ignMc8nt ehanoe In economlc circumslgn¢ès or 8 slgnificant lapsè ol ljme 8lnc6 tho tr8n$8etbn took place, If thè market 1$ ntst active and r8¢ènt trnnsaclltsrn8 ol An Idenlleal as8VIt on thelr own Arg not 8 9ood eslimalg of fair vglug, the falr value Is esmat•d by using a valualKJn t•chrlqug. 2 Donallon• Ind legacl Unr•$tri¢t•d funds G•n•ral R•¥trlct•d funds T4&1 fund• Totsl 2024 Trading incorn8', Donations arn1 legacl88 171.588 90,706 90,706 262,274 1e1,267 161267 171,568 262.274 Page 12
Klds In Actlon CIO Notes to the Flnanclal Statements for the Year Ended 31 March 2025 (contlnued) 3 Incom• from charltabl• a¢tlvltl•s Unr•Btrlct•d tunds Oongrpl Tot41 2025 Totsl 2024 Cwavan and h)dge I Feès Hall hlre Hollday Income Fundra13kng 6v•nts R•fr68hmenls hAèr¢h8ndi8e 11,982 26,822 40,912 34,468 16,924 31,724 2.428 165,060 11,982 26,622 40.912 34,488 18,924 31,724 2,428 165.ofjo 8,326 16,887 53,603 51,329 25,744 30.360 862 187,111 4 Inv••tm•nt In¢om• Unr••trlct•d funds Ger•I Total 2Q25 Total 2024 Int•r•8t r8celvabl8 and slmllar Incorn?,. InteT08t r•c•lv#blo bank dep06rt8 1,150 1.150 1,349 S Other Incom• UnrtrI¢t•d funds G•MrnI Total 2025 Total 2024 Income from tr8dlrwJ $ubsidlary 14,305 13.414 Paog 13
Kids In Actlon CIO Notss to the FinanGlal Statgmenls for the Year Ended 31 March 2025 {contlnued) 6 Exp•ndllur• on eharltajlo a¢tfvitle• Unfestrlcted lunds Tot•1 2025 Total 2024 Govom8pL• ¢0gts Support costs 9,466 41.835 51.301 9.466 41,835 8,542 47,203 55,745 51.301 Analy1 ot 90¥omnc• •upport ¢t)t Unr•itrlct•d fund• G•n•ral rot•l 1025 Finance costs Prèmises Governan eo¥ts 3.788 38.047 9,466 51,301 3.788 36,047 9,466 51,301 trICI•d funds O•n•r•l Total 2024 Flnance co8t8 Pr•ml$o8 Governan¢o co#t8 3,244 43,959 8,542 3244 43,959 8,542 55.745 55.745 7 N•t In¢omlngloutqalng reiourc•• Noi swtgtsing r060ur&x for thè yeer Includ•: 2025 2024 DepMclAtlnn of flxfid Al4XAt 44.2C11 40,471 Pege 14
Klds In Action CIO Notes lo the Financial Statements for the Year Ended 31 March 2025 (¢ontlnved) 8 Staff co$1• Thè aggr8gat8 pwoll ¢0811 wgr• os folh)w8.' 202S 2024 staff colts durSng th• y••r w•r•: Wage8 and salari8s Sttial sovjrity coll Pgnsbon COBts 219.198 9,451 1,565 230,214 198,714 3.200 705 202,619 Th• monlhly avérayo number of por80n8 Ilncludlng 88nlor mgna9gmonl I18aderBhlp tsaml ernploygd by the th8nty during y8ar •xprfj$sod a8 ftjll tlrn8 oqulvalonts w4$ 4$ f¢41tX¥¥: 2025 2024 140 15 Number ol 8taff 18 No employ8• f•¢glvod omolumonts of mom than £60.LW)O durfng the ar 9 T•nglbl• fix•d a•xot• Furnltur• nd •9ulpm•nt L•nd artd bulldlfft9A Mot hlcl•• Corav•ni Totsl Cost At 1 Aprll 2024 Additlons D48po$als 1,354,387 70,385 87,775 S,523 2,51)0 53,000 TT,274 1,521,936 128.908 126.600 26,500 Al 31 March 2025 1,424,772 93,298 S5.500 50,774 1.624.344 D•pf•¢l•tlon At 1 Aprfl 2024 Charge for the year Ellmlnat•d on disposalg At 31 March 2025 185.3 78,012 2,081 48.031 313,514 28.303 5,301 7,030 44,201 25,380 25.380 213,693 81,579 7.362 29,681 332,335 Net book v*lu• At 31 March 2025 1.211.079 11.719 48.118 21.093 1,292.009 At 31 March 2024 1.168,997 9,763 419 29,243 1,208,422 P8gè 16
Klds In Actlon CIO Nota$ to Iho Flnanclal Statements for tho Year Ended 31 March 2025 (contlnu•d) 10 O•btorn 2025 2024 A¢cnJèd in¢orne othor dèbiorn 49,402 29.936 185 18S 79.338 11 Curf•nt a•••t Inv•sthi•nts 2028 2024 Shar•8 In group undertaklng8 and patU¢llnq Int8r88t8 12 Cr•dltar: •mounts Iolllnq du• wSthln on• y• 2026 2024 Bank loon¥ Olhor toxatlon and wcial securlty othor ¢t*dltors 15.272 297 5,124 4,032 24.725 14,318 2.188 28.203 3,300 46.009 13 Cr•dltor•: amounts fllllnq du• •ft•r on• y••r 2025 2024 Bank108n8 391,024 407,251 Page le
Klds In Actlon CIO Notes to tho Flnanclal Statomènts for the Year Ended 31 March 2025 (contlnued) 14 Analysls ol nèt OSSet$ b•twMn fund• Unrestrlct•d lunds Gèntrral Tolal funds at 31 March 2025 R•strtct•d fund• Tanble ffixtrd 8986ts CLtrrent aFs818 Curr8nl li8bililh?s Creditors over 1 year Totol nal a$80ts 769,565 179,718 124.7261 391,024 522,444 36,228 1.292,009 215.946 124,7251 1391,024 1.092,206 533,534 558,672 Unr•strl¢t•d funds G•n•r•l Tolal lund8 It 31 Mar¢h 2024 Rostrleted fun¢h Tangible fix8d i$i¢ts Currenl 4ssels Current liabllitks Credltots over 1 y•ar Total nèt a88•tg 728,196 326,120 146,0091 407,2511 601,OS6 480,228 49,452 1,206.422 375,572 146,0091 407,251 529.878 1.130,734 15 Tru•tB95 r•mun•r•tlon and 1xp•n$ During Ihe ar the chaTIty mgd& Ihtr followlng tran¢on6 wth trust$. Mr P Bow•nJamg• Mr P BoWenarne$ romunerallon of £41.80012024.' £40.CQQl durtng th• yaar. Mi•• Wl CoOT Mlss M Cooper recefved remuneratlon 01 £26,00012024.. £25,0001 during the year. Ono or mcfa trustees h89 baèn pakl romunerotson or ro¢0ivod othèr beneffts from emplonent vAth tho Charlty OT a relatad onlty. No tru8t¢• *xpense8 hav8 baèn kncurrod kn th& flnanclal yeer to 31 March 2025. 10 R•l•t•d p•rty tran8a¢tlon• The charity is Ihè solè $hareholdèr ol Ell.3 Havan Trading Company Ltd whkh tr8dg8 83 o charfty 3hop to ralse funds for the chariiy. The comp8ny Is re9l¥l¢red 8t Companies House under number 06946957, Th¢ ¢ompany gms its profrts to tha charity and in the year to 31 March 2025 thg total proffil was £20.091. Thi5 will be pald to thè charily within g monlh8 of the year er¥J 12024.. £13,414). Accounts for this mPaTry are avaIlae from Companl•s House. Page 17
Klds In Actlon CIO Notos to the Flnanclal Statemonts for tho Yoar Ended 31 March 2025 (contlnuèd) 17 FundB B•lIn at 1 Aprll 2024 Oth¢r Balance at Incomlng R•sourc•s recognlsod 31 rch r••our¢e8 expendeOJaln•lIlos$l 2025 Unr•strlct•d lund4 General 601,056 352.083 1423.5851 81,712 533.534 RMlrlcted fufid• 529,678 558,672 Total fun 1.130.734 442.769 485,297 3,980 1,092,206 B•lane• at 1 Aprfl 2024 Oih•r 8alan¢• at Ineomlny R•soure• r•eognls•d 31 March r•wurc •xp•nd•(¥aln81{louKI 2025 Unr•trlctod fund• G•n•r•l Vnrestrlcled Fund 601,056 352.083 1423,5851 533.534 R•slrlctsd lund• Prop8ty at Elle's Hawn Property RèJtri¢t8d Fund Nation81 Lottery Other Restrlctod Fund 186.622 277.721 49,886 15,450 89.928 18,041} 16,7861 149,8851 250,509 271.935 17,498 18,730 17.498 3,280 629.678 90,706 61.712 558,672 Tolal lund• 1.130,734 442,789 485,297 3,980 1,092,206 Page 18
Kids In Action CIO Notas to thè Flnanclal Statements for the Year Ended 31 March 2025 Icontlnuod) 8alanc• at l Aprll 2023 Othèr 8alanc• at rnCO9nl8ed 31 Ill4h Trnnstery#Snsl{lo$#•sl 2024 Incgmln9 RQUr¢8• r••our¢•s oxpendèd Unr••trl¢t•d funds Genèral 608.814 336,591 1294,0741 152.763 2.488 001.0 R•#trlctod 626.527 28,550 176.162 52.763 529,678 Tot•1 fund• 1,235,341 363,141 470,236 2.488 1,130.734 8•14nc• Mt 1 APTII 2023 oth•r B•lanc• at r•coqnls•d 31 March Tran•for•Jain8111018•1 2024 Incomlng RMoure r••our¢•J exp•nd•d Unr•trlct•d lund• G•neril Unr8$trtcted Funds 608,814 336.S91 1294,0741 1S2.763} 2,488 801,0 R•8trl¢t•d luhds Proporty al Ellle's Haven Propèrty R8slrlcted Fund Nall¢nal Lottary Other Restrfcttd Fund 200,848 114,0261 186,822 277.721 27T.721 148,168 11.100 1162,1361 12,878 15,450 15,450 476.91S 626,527 178.162 Total fund• 1,235,341 383.141 470,236 52.763 2.488 1,077.971 Page 19
Kids In Actlon CIO Noteg to the Flnanclal Statèments for tho Year Ended 31 March 2025 (contlnued) The sp8clfi¢ rp for thlch the funds aro to be applied ar• as follows.. Proporty at E1118'5 Haven The proparty pr8vlougty con8tNciwJ by Elll8'8 Hawn Comwall Lts1 who mwgad wllh K6 In A¢b¢n CIO on 210g¢embor 221 eontinue8 to be h8kl a8 a reslrlcted asseL Proplrty Rtricted Fund Th1$ fund 18 made up of donot•d to d# In Acuon 80 Ihal Ihey purch888 th•lr own propgrty lo oparalè out of. Natirmal Lottory Fund Tho fund Is from tha Nallon81 Lottory whlch wa8 grantsd to 8UPPOrt the charfties ongolng preorammo$ aimod at covering wagès Bnd othgr exp&nses.A lurthor grant was recolvod in th• year 10 8UPPOrt tho CO8t of thè •le¢lral InBtallatlon nl¢LOtt rooulrorr*nt8. Page 20