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
A￿X Busln988 Contr•
Boscombe Road
Dun8tsble
Bedford8
LU54S8
knd•p•nd•nt Ex•rnln•r
W8Stcotts ISWI LLP
Plym Hou$&
3 Longbridge Road
Mar8h Mllls
Hyrn￿th
Oevon
PL6 8LT
Tru•tws
Mr P BOWen￿am98
Mr M Jordan
Mrn J 8aard
N Phllpott {Ap￿Inted 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 $tatsm8nts ofth& eharlty ￿ thé ￿r
ended 31 MAr¢h 2025.
ObJ*etlve• 4nd actMtI•g
Objécts and •ims
Kid8 in Action's oble¢Uv•s:
To provlde suppryi and ￿cIal opp)rtunltkn• fe< thlk4r?n and young Adults wlth Bpedal ￿ed8 and
dlÈabilitie6 along wlth an 0xtend￿ support no￿￿rk to th8iT lamlllè8 to hglp Ov9r￿m9 wclal isolation,
leading to more Bctlve stimulated. happl•r and fullar Ilv•s.
At Klds In Actlon. wo welcome a ranga of dlsabi111188 inckjdlng.. Autlsdc Sp8ctrum Dlsor-der., Down8
Syndromo; bohavityjral. omollonal. and s¢)Glal dlfficultl88,' muf(ks8nsory Impglrm8nl- physical
di$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 en￿rOnMent, 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, b￿lIng and rnony rncAo.
KklB in Athon h?s been p￿￿dIng BpecialJ8t holldayj at affordabb prldng for many ye•rg and ¢urTently
own6 onè coravan locatgd on a Hav8n 8ltè In Calster-on.S*o 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 t￿11 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 ben￿1 enlty vthosé actlvltles bjok to provlde a h8v8n for all w￿h $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• c￿rrty 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*$8gs and will Con￿nUe to sldvg 10 5UPPryt tho89 who rgqulrg
th8 B4Ni¢8s of in A¢bon.
Some ofth• I￿table achi8v8m8nts In the year includa..
Completaé reftKbishm•nt to our r8eèpOon, croatlng more 6pace for wheekhalr users. Updated
exi81in9 10118ts and installed 2 addltlonal toilets In the previou¥ baby ¢h8ng8 IkSlch8n.
Our Roiaract club took part in hmo campaigns during Ihe year., they coll8Ctad toll8tri&5 and had them
dèllvered lo Ukraine and collected coals for Ihg Winter Coal Appeal (Wrap UP UK) for chlldren and
adults. Th• l•am also held ￿ndraIsIng events Includlng a Sponsored w81k and blngo.
. We provided much needed hor1da￿ to 46 18milies wrth 8 child or adult with 8P•Gial n8•d$.
. 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 lo￿1 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 80wen￿8rn88 CEO wgs chosen as kjcal hero from 8 lo￿1 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 Mem￿r5 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 b￿rne 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 eXcep￿0nd1 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$.
The staff have begn In¢re¢Jlbly 8UPPOrt￿8 and welcomlng. makbng every a delight. Th&lr
dedirats'on lo creating a sala and joyful envlronmant is evldernl in every detail. and we are gr8t9fv1 for
thglr ongoiryd eflorts.
Mowver, this venue ho3 become a crucial basè frjr our social meets, fosterlng a sènso ol wmmunlty
among th8 ChI￿r￿n and their lam1118s. It k a place *there frfendshlpa blo880rn Bnd Mem￿1&8 ar&
made.
Th8nk you Klds in AclK)n for wjur g•norosity 8né for providing a magkol ￿4¢e for OUT chlljren to
play, Igarn, and grow togeth￿. We look forward lo many mora m6818.
Wllh slncare apprpc5allon,
Charlene Jaentilal
HEAART
Home Educath)n Adventures 8nd R•er8alional Trlps
T•stlmonlal from the Par•nt of a Chlld that Att•nd# Kld• In Actlon:
Sinc8 Joinln9 Kld¥ in AL'tlon, Aabld h86 9fLwn In confidence. Durlng the Ilr81 kn¥ vlslls. my son would
81t th8 comar of the hall arèa on ihe sofa gnd wateh 811 the olhef children.
rKx8sionally gettlng UP to us8 lh8 tollgl. The steff wer8 very attentive and yory quld(ly 1•8ml that
Aabld lovos thé mu6lc and en￿Yed Ilstenlng to tho range ol songs thé luke btsx wh8n othèr chSldron
8elaeted them.
Over the last faw woekB, Aabid has bogn expknrlng the e8ntr8 more and has spent sorne time in lh•
sen60ry room and the soft play. Aa￿'d absolutely lova$ 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 throu￿OUl tho flnAnc4al stslement8 with Iho
st8￿M*￿t 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
effielèn￿Y 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 ￿1￿9 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
Ma￿ra 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$lblllt59•
The truslees are rasponslble lor pr8parfn9 the trustees, report and thè flnandd gtatgmgnti In
aocordanc& wrth the United ￿ngdorn Accounbng Standards Iunltgd Kingdom Generolly Accept•d
ACCOUn￿n9 Prgellre) and applicable law and ragu18tion8.
The law 8pplic&ble lo charilk8s requwes the trust￿$ 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&ludggm*nts and e8llmales that arè r88sonablè and PTudent',
stat• whglher Appli¢ablo a¢￿u￿tIng 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 kee￿n9 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•gUlarf￿O$.
The tru8tees ar• r8spon8ble lor th• maintenance and Integrity of thè rorporate and flnanelal
informallon Sncluded on th• charitable companvs w¢b$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 cha￿ty on
b8haW by..
and slgnad on Its
Mr P Bowen￿0￿6
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 de￿Unts 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
a￿Ordance with the requlrernents of Ihe Charf￿es 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 D1￿CtIOnS
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 eXamIna￿On
bocaus• l am a mèrnber ofACCA, whlch16 one4 ol the Ilsled bodla$,
I havé compL8ted my exarninat*)n. I confinn Ihgt no matwlal m8iter¥ have come to rny attonllon In
conneetlon wSth th• ¢x8min4tson giving me caus8 to belleve that in any mat*rial rgsp¢rt-.
1. accL)untlThJ r8cord8 w8re not kept In raspect of l<lJ8 In Actlon CIO 88 rnqulr•d by 8•Ctlon 130 of
Ihè A¢t' or
2. the accounts do not accord ¥￿th thosg rocordB', 01
3. the accounts do not comply with th• accounung roqulromgnis concamlng th• fom and content of
a¢r￿unIS set out In th8 Ch8flll81 (Aecounts and Reports) Re9ulgth)ns 2008 other than any
requir8ment that the a¢￿UnIS glve g 'lru• and fak vl•w' whkh Is not a motter coneldorod a& part
of an Independont gxamln8119n.
I have no eonc8rnJ and have come acro8s no othw matt*r$ 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
CharIta￿e 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 *x￿n￿ltUrO
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$r FRS 102. Th0 8ccount8
(fin8ndAI ststèm•ntsl have been preparèd undér the h15t0r1￿1 cwt convonllon ¥￿th ltsms r8cognls¢d
I cost or transactbn v&lug unl9¥8 olherwise stated In the rolgvanl noi&ls) to these accounts.
Publle B•nofit
Th8 charty Is a publlc b•n•flt Onlty and a r•glBl8rod c*•ffrty In Engban<l and Wakn and 18
In¢orpttral•d.
Golng ¢onc•rn
The tru8t8è8 con8lder thal thèrè ar¢ no rnatsrfal uncertalnlJ¢$ about th• charitys abllity to continua ai
a gokng con￿rn.
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•S1￿cle￿ lunds are SUb￿ted 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 bon￿ls aS80Ci8ted wlth th8 trons8cllon wlll flow
to the charty and thè amount can b8 relI8tr￿Y m￿sur0d. 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.
r￿elpt is probabl• and ts amount can b* rneasured rellably.
legacy incorne is recognig•d %th•n receipt Is probabl• and £nUl*ment ￿ eslabl￿h•d.
P¥a8 9

Klds In ￿tIon CIO
Notes to the Flnanclal Statements for the Yèar Ended 31 March 2025
{contlnued)
Income from donated a￿d8 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 pa1￿Cular Pu￿06& 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 lia￿lity is incurred. ExpendllurB in¢l¢Jdgs 8ny
VAT which ￿nr￿1 be fully ra¢wr•d, and is classified under heodwigs ol Ihfj $l¥terngnl of financial
aclvlU88 tg which il relate9'.
expenditure on raldng fund3 Includes the costs of all lundralslng adv111￿, ovents, non<haritabl8
trodlrwJ #dIv￿leS, and the sale gf donated goods.
èxpènditure ￿ charitsble athlles indud8s all ¢08ts Incwred by a charfty In und&rtaklng a¢tfvlUe
that furiher Its chartlable alms for tho ben&flt of Its benèficlarits, Induding th959 8UPPOrt costs and
cogt8 reL41ihg lo the gov•rnbncè of Iha ¢har5ty #pportioned lo charflable acllvlUe8.
oth?r 8xpendltUf8 Includès all èxp8ndllure that18 nolthor r•lated to raI￿n9 funds for the chartty nor
part of Its 6x￿n￿ltur0 on charflablo act￿1￿&8.
All cts6ts are olkjcated to 8xpenOllure categorf08 reflecting th6 use of tha resou￿8. Dir•cl
attr1bUta￿e to 8 single 8cllvlly are alocated dlrèctly to Ihal a¢tsvity. Shared costs ar8 gPPQrtkJngd
bglwoon tho acUvltie9 thtsy eonlrlbuta lo on a roa8on8bla. Justifiable and ¢on818(ent basi8.
T•xAtlon
The charfly b ¢on$lderod Io pa88 th• té$t$ 801 out In Paragraph 1 Schgduie 6 of Ihè FIne￿¢• Acl 2010
and the￿lOr• 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 exC￿S￿lY 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 ￿s￿1t of rgvaluallon. is ra￿gnIS•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 e￿nOmiC 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$• comblnatSoM
BuBin¢s5 coM￿natIonS aro aeeount8d lor undèr tha pUrth&￿ mothod. Whem noce68ary, adlu8tments
are ma(Je lo the financial ¥tsl$mgnts of 8ub8idiaries to bring the accountkng policl8s used Into line with
th959 usgd by the charfty. All Intra.group traftsacllon5, balan￿8, 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 dep￿11￿, 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.
FIna￿l&l li&blllUes and 8quity instruments are classlfled accordlng to th& $ubslance of the conlraciual
arrang8m8nls ant8r9d Into. An eqL41ty Instrumeni Is any contract thal evldences 8 r88ldual Intérest h
Ihe a88els of the ch•iity After deductirvJ 81101 Ils liabl1￿1•$.
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 11a￿1￿￿•S ar8 only offsot In tho Btslemant of ffinandal po$6tk)n vthen. and only
when there exist5 a ￿9￿llY en10￿eatsle right to 8et tsff the recognisgd amounts and the chadty Intsnds
gbther to settle on a net basis, or lo realise the asset ond selU* the liability slmultaneously.
Flnanclal assets arè d8ro(xJgnLqed whon and tsnly when 81 the contractual rSght$ 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, Signifi￿nI 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
es￿mat•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
G￿er•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•
Unr￿trI¢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
Analy￿1 ot 90¥om*nc• •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•
Tan￿ble 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￿$.
Mr P Bow•nJamg•
Mr P BoWen￿arne$ romunerallon of £41.80012024.' £40.CQQl durtng th• yaar.
Mi•• Wl CoO￿T
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 emplo￿nent 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 avaIla￿e 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 Ill4￿h
Trnnstery#Snsl{lo$#•sl
2024
Incgmln9 R￿QUr¢8•
r••our¢•s
oxpendèd
Unr••trl¢t•d funds
Genèral
608.814
336,591
1294,0741
152.763
2.488
001.0
R•#trlctod
626.527
28,550
176.162
52.763
529,678
Tot•1 fund•
1,235,341
363,141
470,236
2.488
1,130.734
8•14nc• Mt
1 APTII
2023
oth•r B•lanc• at
r•coqnls•d
31 March
Tran•for•Jain8111018•*1
2024
Incomlng RMoure
r••our¢•J
exp•nd•d
Unr•*trlct•d lund•
G•neril
Unr8$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 K￿6 In A¢b¢n
CIO on 210g¢embor 2￿21 eontinue8 to be h8kl a8 a reslrlcted asseL
Proplrty R￿tricted 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¢lr*al InBtallatlon ￿n￿l¢LOtt rooulrorr*nt8.
Page 20