Annual Report
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## **Contents** 


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Chair’s Welcome  1<br>Chief Executive’s Message  3<br>Arsh’s Story  5<br>The KIDS Ethos  7<br>Our Goals and Achievements  9<br>KIDS: Our Next Chapter   12<br>Jimmy’s Story  17<br>Trustees’ Annual Report  19<br>Independent Auditor’s Report to<br>the Members and Trustees of KIDS  24<br>Statement of Financial Activities  27<br>Gifts and Grants Received  53<br>Company Information  56<br>**----- End of picture text -----**<br>






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## **Chair’s Welcome** 

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During the pandemic, KIDS has been a rock for my son. They have allowed him to access support and when not in nursery they have provided us with family activities to ensure he is constantly making progress. 

_– Parent whose child is supported by KIDS Family Centre._ 

This past year has been difficult for all of us, but especially challenging for disabled children, young people and their families. Shielding, home-school, restricted access to health care and the suspension of many children’s services have all had a negative impact on daily life. 

I am so proud of the KIDS team. The charity kept its doors open in the face of changing restrictions and continued to make a real difference — as you will read in this report. We provided support and advice to almost 12,000 disabled children and young people and worked alongside their families to adapt to their needs in the most challenging circumstances. 

Covid is not over, especially for disabled children, young people and families, many of whom face extra health risks, barriers to vaccination, and impacts on mental health and well-being. They will be picking up the pieces for a long time to come, which is why KIDS strongly supports a targeted and properly resourced recovery plan. 

When we asked families, as part of our strategic review, how we put our values into action, one young person said, ‘Because you are always there for us’. Many challenges lie ahead, but I know that KIDS will continue to support disabled children, young people and their families to achieve their goals — with professionalism, kindness and real humanity. 

Disabled children and young people are entitled to the same rights and opportunities as others, yet these are so often denied in everyday life. It is our job at KIDS to champion their rights, amplify their voices and create spaces for them to shape their future. I am delighted that our new strategy will see us draw on fifty years of expertise, speak up about gaps in services, and provide practical solutions. From service design to policy influence, every step of our journey will be informed by our families’ lived experiences and expertise. 


I would like to say an enormous thank you to our donors, charitable trusts and corporate partners. But I also want to pay homage to our staff, trustees and volunteers, as well as the disabled children, young people and their families, many of whom give their time and money to help others. Their resourcefulness and resilience gives us renewed optimism to emerge from this dreadful pandemic with a determination to do even more. 

KIDS makes a real difference to people’s lives. Thank you for believing in what we do. 


**Stephen Unwin** Chairman 

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## **Chief Executive’s Message** 

**“** It makes me feel appreciated and not part of the tokenistic participation. Being part of this group makes me more hopeful for a better world and changes based on what’s said. That will lead to better services and break down stereotypes and stigma. Just because a person has SEND (Special Educational Needs and Disabilities) doesn’t make their voice less valid, and experience makes it more valid. **”** _– Young person supported by KIDS Young People’s Engagement_ 

No one thought KIDS’ fiftieth birthday would be dominated by a pandemic which continues to disproportionately affect disabled children, young people and their families. But the charity’s fantastically practical response was a tribute to John Mulcahy who set up KIDS in 1970, in partnership with the mother of a disabled child in his class. 

## **Our Covid-19 response** 

Our settings were the only outdoor spaces some children enjoyed during lockdown. Parents and carers appreciated weekly phone calls in place of meet-ups. Information, advice and mediation moved seamlessly on-line and our young people’s team was brilliant at keeping connections going (virtual discos were a highlight!). Early years; domiciliary care; short breaks; overnight respite, playgrounds, young carers, wherever and whenever there was a KIDS service, our staff went the extra mile. Many services provided both fun and respite in a safe outdoors environment - hugely needed over recent months. Throughout numerous changes to government guidance, our team did not let up for one minute. They focused on practical measures for families juggling intense demands of work, medical care, illness, bereavement, isolation and schooling. I want to thank them all for their tireless work and dedication. 

Along the way, we’ve learned valuable lessons. Our mediation services, which won the National SEND Mediation Award, report that for some young people, accessing the meeting on-line from home was a better way to participate. In other areas, Covid restrictions have shown us how essential face to face activities are, from after school clubs to summer schemes. We are already working with other charities to look at the balance of provision, as we strive to maximise the potential of online delivery to reach more families, and make sure that face to face services stay strong where is no substitute for a hands-on experience. 

I have missed my visits to our services and was thrilled to return to a KIDS adventure playground in London in July. 150 volunteers from our partner Kurt Geiger had spent the week with our staff transforming the playground. They replaced sandpits and turf, turned a flower bed into a wheelchair accessible allotment space and redesigned a wall with their signature rainbow colours. Our relationships with our corporate partners and supporters are a great source of strength and creativity, and I want to thank them all for their generous contributions. 

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## **The voices of our families** 

Alongside our Covid response, we have been consulting widely on what KIDS does well and where we go next. Young people say we are caring, fun and trusted. Families feel supported, not judged; that we enable their children to take part in activities they never thought possible and celebrate every small step and achievement. Staff shared stories of a young woman better able to speak up for herself in a meeting, a child on a high rope for the first time and a young man supported by KIDS for several years to overcome numerous obstacles, who is training to be a paramedic. 

Above all, people value our ability to support the whole family. One parent singled out our work with a young carer "it’s easy to only ever see them as part of a family unit … it’s so empowering for my daughter to feel she is an individual". Looking ahead, young people and families shared their vision of services to make a real difference, embracing social opportunities (youth clubs; discos; day services), volunteering and employment, access to healthcare and practical skills like travel. Parents and carers emphasised the importance of additional support at key transitions (into primary school or from children’s to adult services) and of preventive measures to help avert a crisis. 

## **Looking to our future** 

Based on this feedback, we have three clear priorities for the future: practical support, innovation and social change. Practical and emotional support because this is at the heart of KIDS’ mission and highly valued by families. Innovation, because we have fifty years of expertise to draw from to find new solutions to the obstacles families face. Social change, because disabled children, young people and their families have a right to access the support they need but must still battle for the basics. We are determined to amplify their voices, to bring our shared expertise to the table and work together to make their rights a reality. 

Disabled children’s services were already chronically underfunded and Covid has brought new pressures. To sustain our work, like other charities on the frontline, we will have to make tough choices about what we can or cannot afford to do. We are actively looking at new funding partnerships and models. Collaboration is key, and our team’s flexibility during Covid puts us in a great position to co-design with disabled children, young people and families the best mix of face to face and on-line services to meet their changing needs. 

I am hugely appreciative of everyone’s efforts over the past year. Staff, trustees, volunteers, donors, supporters and allies have all come together and worked alongside disabled children, young people and families to mount an incredible response. We showed ourselves to be a creative, resourceful and adaptable ‘One team KIDS’ and after fifty years of service I know we have an exciting new chapter ahead. 


**Katie Ghose** Chief Executive 

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## **Arsh’s Story** 

**My son Arsh has autism and we have been receiving help from KIDS for about seven months now. We needed help as Arsh’s behaviour and issues with sleep were making me feel low. I felt like no one understood why – it was simply because my son did not sleep. I was also exhausted as I had to watch him constantly to make sure he stayed out of danger.** 

Two people from KIDS came to my house and showed me different activities I could do with Arsh. He really enjoyed playing with rice crispies in a tray, and I have used this play with him a lot since. They also gave me ideas about how to communicate with Arsh, and how to help him communicate with me, alongside some great ideas as to how to get him to burn off some of his energy! 

When Covid started, KIDS couldn’t come to my house as much. Instead, my support worker called me every week on the phone. I really needed those calls. I could talk to her about my difficulties, and I knew she understood. I found the winter lockdown really hard as his behaviour and sleep were not good and my husband was out during the day at work. 

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I knew that I could always call my support worker. She would always try to help. She didn’t mind that my English was bad. She made a sleep routine with me and encouraged me to keep going with it, even when it was really difficult. She also helped me to speak to Arsh’s doctor about getting the right medication to help with his sleep. Arsh is now sleeping so much better, and I feel so much better because of it. 

It was hard for me to take Arsh out, as he was too big for his pushchair and he wouldn’t walk very far without sitting down and refusing to move. She helped me to get a special needs buggy from the NHS which made it much easier for me to get my other children from school and to go shopping. I also told her that I was worried about the car, as Arsh kept getting out of his seat when we were driving. KIDS bought me a harness to keep him safe in the car – it’s helped so much. 

I feel happy now, Arsh is calmer and he is sleeping better. This has helped me and the rest of my family. Life is not always easy, but I can manage now. I know that I can call my support worker whenever I need her. And that support has been, and remains, so important to me. 

Click to watch Arsh playing with his brothers 


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## **The KIDS Ethos** 

## **KIDS has a distinct ethos. We are:** 

- **Optimistic, creative and fun** 

- **Caring and professional** 

- **Open and approachable** 

- **Flexible and adaptable** 

## **Our ethos is deeply rooted.** 


We were founded in 1970 by John Mulcahy, a teacher, who wanted to do more for a disabled child in his class. Working with the child’s mother, John understood that parents are the experts and he worked with families to find practical solutions to identify gaps in provision and take practical steps to fill them. 

50 years later and we continue that tradition. We support parents and carers to find solutions that work for them, and we are actively expanding our pioneering participation work with disabled children and young people across the country. 

We face major challenges. But we are determined to stay true to our vision and provide this life-changing support which is so valued. 

**“** It really increases your self-esteem and self-worth, making you feel more valued as a person. 

**”** 

_– Young person supported by KIDS_ 

**“** 

**”** 

Our support network is small at the best of times and now during lockdown we have been a bit cut off from everyone. When we do talk to each other, I feel like it’s really hard to explain what lockdown life is like for us. No one sees the full picture of our children’s needs or understands the strains we’re under. The phone conversation we had was the first time in months where I felt someone actually understood what I was saying and brought something constructive to the table. It meant a lot to me. 

_– Parent supported by KIDS_ 

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## **Our goals and achievements:** 

The Covid pandemic has dominated life for all of us this year. Our team has needed to be agile to ensure that we could continue to support our families safely. 

We are proud that we were able to stay open throughout, thanks to the resourcefulness and resilience of our team. We delivered a mix of face to face and virtual support to our families, many of whom faced significant issues around shielding, school closures and access to medical services. 




## **Over 11,800** 

disabled children, young people and their families supported 

## **Over 190,000** 

hours of support provided 

## **Over 30,000** 

hours of virtual support including video calls, telephone and email 



## **Over 4,700** 

activity packs delivered to homes 

## **Over 500** 

food hampers delivered to vulnerable families 

Click to hear from Ruth about the support she received during Covid 


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Support accessing food and shopping deliveries 

Getting safe transport to hospital and medical appointments 



Support with accessing laptops and computers to link with education and medical professionals 

Socially distanced visits to check on vulnerable families 



Flexible support and hours for key workers emergency placements 

Taking children on daily exercise if parents were unable to 

Click to see how we kept young people connected 




## **Our achievements this year** 

We succeeded in delivering a range of activities with young people aged 14-25, including innovative virtual work. We continued to build on our work with health agencies and boosted our focus on mental health and well-being, responding to Covid pressures and by developing new collaborations with Clinical Commissioning Groups. We continued to deliver high quality services in challenging circumstances and developed new ways of ensuring on-line safety. Previous work on infrastructure enabled us to move smoothly to remote ways of working as soon as restrictions were introduced. Our previous plan included objectives to raise awareness of KIDS’ work and to diversify income. We prioritised our Covid-19 emergency response over external communications and exploring new income streams, however both objectives feature strongly in our new strategy. 

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## **KIDS: Our Next Chapter** 

**“** We really value the 1:1 sessions that have been put in place to allow our son sometime out of the house to do some activities in a safe happy environment to lift his spirits and give some structure to his life during this difficult time. **”** _– Young person supported by KIDS_ 

To inform our new strategy, we widely surveyed parents, carers, children, young people and our staff to gain deeper understanding of what they value about KIDS, and their vision for the future. Three key themes emerged: 

- Disabled young people, their siblings and young carers want to be recognised, respected and included. They seek a wide range of practical services that enable them to have fun, make friends, gain education, volunteer, work, grow their independence and develop practical life-skills. 

- Parents want to know how to navigate the system and secure support to help their child progress. They want to enjoy family time together and to be able to take breaks from caring responsibilities knowing their child is safe, having fun and receiving services right for his or her needs. Access to services was limited to their local area and local funding constraints. 

- Staff are energised by the value of provision and the trusted relationships they forge with children, young people and families. They want us to find a sustainable model for our services so that we can continue to be there for families. 

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## **The challenges** 

Local government funding for disabled children has fallen year on year over the last decade. This has affected KIDS as well as many other charities. But we believe that every disabled child, young person and their family is entitled to safe, sustainable, high-quality services and we are determined to find new, affordable ways of providing these in future, working with a wide range of partners. We will ensure that we are financially sustainable by moving away from services which incur an unsustainable financial loss. We will focus and streamline our operation and seek out new opportunities, partnerships and ways of working. 

Our ambition is to come through this difficult time making even greater impact than we do now. At home, in the community and on-line, our staff will bring their warmth, professionalism and optimistic outlook to support disabled children and young people to achieve their goals. 

## **Developing digital:** 

**Every part of our new plan will involve us making best use of digital to support disabled children, young people and their families to achieve their ambitions'** 

**The pandemic has given us significant insight into how we can design digital, face-to-face and combined services in the future. In 2020, we worked with Sense and several other disability charities to set up a digital services consortium, to learn and share good practice. For some of our services, digital has had significant benefits, and we want to build on the learning and feedback that we have gained over the last 18 months. We will be guided by disabled children, young people and their families’ insights and adapt our services to support more people in new and effective ways.** 



## **Our plan** 

Every part of our new plan will involve us making best use of digital to support disabled children, young people and their families to achieve their ambitions. We will prioritise three areas: practical support, innovation and social change. 

## **Practical support** 

Many families with disabled children say they lack the support they need to stay together as a family, enjoy life fully and be part of their community. 

KIDS will develop a combination of face-to-face, on-line and telephone support. Mental health and well-being will be a key priority, and we will develop an ambitious offer for young disabled people moving into adulthood. 

We will continue to provide advice and mediation services and develop a joinedup information service to help families navigate their way through the bureaucratic challenges that society insists on. 

## **Innovation** 

According to a report by the Department of Education in May 2020, only 43% of children with special educational needs aged three and four were able to access nursery places, compared to 60% of this age range who have no disability. Disabled children are often excluded from mainstream nurseries, lose out on social and educational opportunities, and families feel stranded and fearful for the future. 

KIDS has decades of experience supporting under 5s at home, in groups and in our nurseries. Families say their child grows in confidence and becomes ‘school-ready’. We will test, scale and collaborate on a practical model of support for disabled under 5s and families. This will help amplify the voice of early years parents, close the education gap for under 5s with disabilities and give every young child the chance to thrive. 

* Special educational needs and disability: an analysis and summary of data sources Department of Education, May 2020 

## **Social change** 

Disabled children, young people and their families, have deep knowledge and expertise, but their views are still not at the heart of decision-making. 

KIDS has broken new ground in supporting disabled young people to inform government officials and parliamentarians in disability awareness, policy and practice. We will continue to develop our participation programmes and strengthen young people’s involvement and influence in our own organisation’s decision-making and service design. 

Young disabled people told us they want a world where every disabled child and young person is respected, recognised and included. We will maximise our 50 years of expertise in children’s disability and complex needs to win the policy change and resources to achieve their vision. Disabled children, young people and their families will be at the heart of our social change programme. Their experiences will drive our policy, campaigns and communications and we will collaborate widely to make equal rights and opportunities a reality for every disabled child and young person. 

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## **What our young people and families tell us:** 



When I was dealing with anxiety Corniche would meet me for 1-1s so I could relieve the stress and anxiety. 

- _Young carer supported by KIDS Gosport & Fareham Young Carers_ 



As a young person with SEND sometimes you go to groups or talk to people and they’re really grateful to have you there, but they really just want you to say we have a person with SEND. If I don’t feel valued, it stifles the progress myself and the group make and takes away from what I say. 

- _Young person supported by KIDS_ 




I am amazed at how my son interacts with Shelley as I was frightened he would not participate. The Lego therapy is amazing. I love watching how my son takes instructions from Shelley and how he opens up and expresses himself. Following each session he is much calmer and it is making a big difference to our family. 

_– Parent whose child is supported by KIDS Wakefield Awareness Support Project (WASP)_ 


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My daughter Mia has been attending young carers since she was eight - she is now 15 and it truly is a lifeline for her. Mia gets to spend time with other young people that have similar home lives where she can just be a teenager. She has a great bond with Corniche, the adult that has been consistent throughout her time with young carers and has made some great friends as well as had opportunities to do things we as a family just wouldn’t be able to do sadly. Mia and us as her parents are extremely grateful for the hard work from Corniche and the other adults and for the funding to be able to access such an invaluable service for our young carers. _– Parent whose child is supported by KIDS Gosport & Fareham Young Carers_ 



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## **Jimmy’s Story** 


## **Jimmy’s story illustrates what can be achieved.** 

I’m Jimmy, I’m 23 years old and have been working with the KIDS participation team for over six years now. This project has given me so many opportunities to have a say over the years, but I want to focus on this last crazy year. 

Click here to watch Jimmy 


KIDS have given me chance to not only speak about me, my experiences but also to represent the views of other young people with disabilities. I have been involved in helping OFSTED and CQC redesign their inspection framework, helping KIDS develop their future plans and strategy and speaking to the SEND All Party Parliamentary Group about my experiences during lockdown. 

I use an eye gazer to communicate and this can be a barrier but KIDS work with me to ensure my voice can be heard. This has really boosted my confidence and actually helped me stand up for my decisions, including at college. My family are also really proud because I am stepping up at my meetings and letting them know what I want. I’ve got big plans for my future! 

Lockdown has been tough because I actually lost all my personal assistants meaning my family had to cover all my care and support. We all need a break sometimes. It was great that KIDS set up an online opportunity for the group to still meet and even more regularly. The staff are amazing and kind, giving us a chance to chat and 

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interact with each other. I really looked forward to our Wednesday evening meetings because I wasn’t seeing anyone else. One of the staff actually came to visit me during lockdown, she talked to me about how things were and we caught up. Hopefully soon we are getting back together in person – I can’t wait. 

My mum says when I come to KIDS, it’s one of the only places she really knows I will be looked after and really understood. The staff make sure I have time to say what I want and they encourage me to be part of something bigger than just me. Participation is so important, not just to me but the wider SEND young people and I am helping making a difference for us all by being part of the KIDS work. 


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## **Trustees’ Annual Report** 

## **(Incorporating the Directors’ Report and Strategic Report for the year ended 31 March 2021)** 

The Trustees, who are the directors of the charitable company for Companies Act purposes, are pleased to present their annual report and review together with the audited financial statements of the charity and the group for the year ended 31 March 2021. In this report they are referred to as the Trustees or, collectively, as ‘the Board’. 

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 March 2015). 

## **Structure, Governance and Management** 

## **Governing Document** 

KIDS is a registered charity and is a company limited by guarantee. It is licensed by the Secretary of State to omit the word “Limited” from its name. The instruments governing the charity are the Memorandum and Articles of Association. 

Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. The Trustees are the Members of the charitable company but this entitles them only to voting rights. The total number of such guarantees at 31 March 2021 was 11 (2019: 14). 

KIDS has 4 subsidiaries. KIDS Trading Company Limited, is a dormant company limited by guarantee registered in England and Wales. Support Education Respite Care for Children, Kidsactive, and Strut Limited are all charities and companies limited by guarantee, with no share capital, registered in England and Wales. All three are dormant. 

## **Organisation** 

The charity is governed by a Board of Trustees collectively referred to as the Trustees. These Trustees are also the Directors of the company for Companies Act purposes. 

The full Board of Trustees meets at least six times per year. In addition to the full Board, the Finance and Audit Committee meets at least five times per year. The Finance and Audit Committee consists of the Chair and Treasurer and a minimum of two other Trustees along with other individuals appointed by the Board. 

For the year ended 31 March 2021 the members of the Finance and Audit Committee were: 

**Chris Stefani** (Chair of Finance and Audit Committee) (resigned 20 January 2021) 

**Sanjay Nair** (Chair of Finance and Audit Committee) (appointed Trustee 29 September 2020, appointed Treasurer 24 March 2021) 

## **Stephen Unwin** 

**David de Paeztron** (resigned 24 March 2021) 

## **Austin Erwin** 

## **Zoe Peden** 

## **Richard Pogrel** 

**Linda Smeaton** (Independent) **Lindsay Thomas** (resigned 24 March 2021) **Sabah Zubaida** (Independent) 

The charity maintains a risk register outlining the major strategic, funding and operational risks that it faces. The Finance & Audit Committee regularly reviews the risk register and at least once a year the Board also conducts a review of significant risks. Having assessed the major risks, in particular those relating to the operation and finance of the charity, the Trustees are satisfied that, within the bounds of practicality, systems are in place to mitigate exposure to these. 

## **Appointments to the Board** 

The Board includes people with a range of professional skills including finance; Human Resources; voluntary sector leadership and management; digital; risk; law; national and local government. Several trustees have lived experience as parents or siblings of disabled children and young people. 

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Each Trustee must retire at the next board meeting once three years has passed since their appointment or last election. They are eligible for re-election or re-appointment for two further consecutive terms of three years provided that they do not serve for a period of more than nine years without a period of at least a year out of office. 

Trustees are recruited following the identification of a gap in key skills and experiences or to directly replace retiring Trustees. The recruitment is through a robust interview and appointment process, including input from a young people’s panel. Candidates receive a full briefing pack about the function and responsibilities of being a Trustee and have the opportunity to meet the Chair and other Trustees before being elected. 

## **Trustee Induction and Training** 

New Trustees undergo an orientation process which includes a briefing on their legal obligations under charity and company law, Charity Commission guidance on public benefit, the charity’s Memorandum and Articles of Association, decision-making processes, the business plan and recent financial performance of the charity. Their induction includes sessions with the Chair, the Chief Executive Officer, other trustees and senior staff. Trustees are encouraged to attend relevant external training courses or events. 

The names of the Trustees of the charity at the date of this report are stated on page 56. 

The Trustees are covered by qualifying third-party indemnity provisions which were in place throughout the year and remain in force at the date of this report. 

## **Management** 

The Trustees are responsible for the high level strategic development and direction of the charity. The day to day management of the charity, including staff and financial matters, is delegated to the Chief Executive. 

We have determined our key management are the Chief Executive (Katie Ghose), supported by an Executive Leadership Team comprising the Director of Finance and IT (Emma Teviotdale), Director of Fundraising (Fidelma Hatton), HR Director (Sally Storton) and the National Operations Director (Katherine Shaw). The total remuneration for key management can be found in note 9. 

## **Related Parties** 

Related parties of the charity include its subsidiary undertakings. A full list of the charity’s subsidiary undertakings is disclosed in note 14 to the financial statements. All subsidiaries listed are included in the consolidated financial statements. 

None of the Trustees receive any remuneration from their work with the charity. 

A Conflicts Register is maintained by the Company Secretary to monitor and manage any potential conflicts of interest. Any conflicts are declared at the first board meeting at which the Trustee becomes aware of the potential conflict and are then recorded in the Conflicts Register. The Board considers all conflicts in line with the provision set out in the Company’s Articles. The Trustees declare all interests on an annual basis. 

## **Remuneration Policy** 

We endeavour to pay all our staff a fair and appropriate salary which ensures we attract and retain the right skills to have the greatest impact on advancing our vision whilst having to be balanced against the funds available to us. 

Apart from the Chief Executive’s salary, employees’ and workers’ pay is determined according to a fixed pay scale. All roles have a job description and they are evaluated against a set criteria to determine their grade which in turn governs their pay. 

It is the responsibility of the Chair and the Treasurer to consider the remuneration of the Chief Executive using external information about pay rates of senior staff and make a recommendation to the Board for approval. 

The Board approves the pay settlement for all staff. 

## **Principal Risks and Impact on Reserves** 

The environment that KIDS operates within continues to go through significant change. Uncertainty still remains and the level of working capital that the group requires to continue to securely operate going forward is not totally quantifiable. 

The Reserves Policy and its application will be reviewed at least annually. This is an agile policy and with internal/ external changes to the charity the monetary level may change from year to year but the principles within the policy will remain the same. The principles are as follows: 

1.  Liquidity – the charity’s cash balance must not fall below £500,000. 

2.  Reserves – the level of unrestricted reserves must contain a minimum level equal to 60 days of anticipated expenditure. 

3.  Contract Risks – an ongoing analysis of risks associated with larger contracts must be continually assessed and an allocation be made within unrestricted funds if the risk is deemed highly likely. 

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4.  Cessation of business – Although unlikely to happen an ongoing analysis of the going concern of the business will be conducted, and sufficient unrestricted reserves will be allocated for the purpose. 

5.  Capital Accumulation – a key part of the corporate strategy is to change the business model and to increase the level of fundraising income but to do this there will need to be an investment in infrastructure and fundraising. The policy allows an allocation of unrestricted reserves to be used once principles 1 to 3 have been considered. Any available unrestricted reserves remaining can be used to fund designated reserves that assist the charity in achieving its corporate objectives. 

Having assessed the budget for 2020-21, and taking into account the principles above, a minimum reserves monetary amount has been set at £1.3 million. It is estimated that at 31 March 2021 the unrestricted reserves will at least meet our minimum requirement. 

## **Investment Policy** 

Apart from the investments in the subsidiary undertakings, there are no investments other than cash. The group does not have any significant excess cash reserves and so its policy is to hold any surplus cash resources in low risk, interest bearing bank deposit accounts. 

## **Going Concern** 

A review of the financial position and performance of the charity and the group has been outlined in the strategic report which commences from page 19, together with a description of the principal risks and uncertainties faced by the charity on page 20. 

Coronavirus - At the date of signing these financial statements, the directors have considered the effect on the group with the information available to it, and do not believe it will affect the group’s ability to continue to trade for the foreseeable future. As with most businesses there have and will be short term practical difficulties which have been addressed and are being managed. The Directors have assessed the level of reserves along with the opening up after the lockdowns on the budget for the next financial year and there should be a pick up in service delivery as families come out of isolation. 

The charity has acceptable financial resources: unrestricted funds have decreased slightly from £2.473 million to £2.457 million. As a consequence, the Trustees have a reasonable expectation that the group is well placed to manage its business risks successfully and continue in operational existence for the foreseeable future. 

Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts. 

## **Fundraising** 

KIDS raises funds with the aim of giving disabled children and young people a brighter future. 

The funds we raise are the sole source of income for some projects, they provide additional income for services commissioned by local authorities and they ensure we continue to develop our offering to meet families’ needs. 

We appreciate that supporting our work is a choice and we respect our supporters who make that choice. 

Our supporters help our work through giving their time in volunteering at one of our services or at an event, raising funds through making donations, participating in a challenge or special event or supporting via their social networks. 

Alongside this, a number of corporate partners and trusts give us their time and expertise on a pro-bono basis in addition to funding specific projects and engaging in employee fundraising activities. 

KIDS is a member of the Fundraising Regulator, taking our commitment to the highest standards of professional fundraising seriously and implementing recommendations on consent. Our staff undergo appropriate training, including GDPR, and are encouraged in their professional fundraising development. 

The majority of our fundraising activities are directly managed in-house meaning we have direct control over standards and we ensure that our suppliers are acting to the standards we expect of them. 

We take care to ensure that any vulnerable individuals would not be adversely affected by our fundraising, for example our Lottery promotion expressly encourages participants to be Gamble Aware. 

We have a Fundraising Compliments, Comments and Complaints Procedure and Policy available on our website. Any fundraising complaints are logged, managed and escalated in line with organisational policy. 

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## **Trustees Responsibilities Statement** 

The Trustees (who are also directors of KIDS for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and regulations. 

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS102 “The Financial Reporting Standards applicable in the UK and Republic of Ireland”. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and charitable group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently 

- make judgments and estimates that are reasonable and prudent 

- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable group will continue in business 

## **Auditor and the disclosure of information to the auditor** 

So far as the Trustees are aware, there is no relevant audit information of which the group’s auditors are unaware. The Trustees have taken all required steps to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

## **Equality, diversity and inclusion** 

The charity is committed to the principle and practice of equal opportunities in employment for all employees, applications for employment, and board membership. 

KIDS recognise that certain groups and individuals in our society are discriminated against for a variety of reasons, including their impairment or condition. We are committed to working towards eliminating any such discrimination in all aspects of our work and we value the individuality of all the children and young people we work with. We are committed to giving all KIDS service users every opportunity to safely express themselves and to achieve their highest potential. Within this ethos we do not tolerate bullying, harassment or discrimination of any kind. 

This Trustees Report (including the Strategic Report) was approved by the Board and signed on its behalf by 


**Stephen Unwin** Chair of Trustees 

6th October 2021 

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable group’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable group’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

22 



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23

## **Independent Auditor’s Report to the Members and Trustees of KIDS** 

## **Opinion** 

We have audited the financial statements of KIDS (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 31 March 2021 which comprise the Consolidated Statement of Financial Activities, the Group and Company Balance Sheet, the Consolidated Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the group’s and parent charitable company’s affairs as at 31 March 2021, and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s or parent charitable company’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard 

24 




## **Opinions on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Trustees’ Annual Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Trustees’ Annual Report has been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or 

- the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 22, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. 

## **Auditor’s responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below: 

Our assessment focussed on key laws and regulations the group and the parent charitable company has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and regulations included but were not limited to compliance with the Companies Act 2006, Charities Act 2011, Charities (Protection and Social Investment) Act 2016, taxation legislation, data protection, anti-bribery and employment legislation. 

We are not responsible for preventing irregularities. Our approach to detecting irregularities included, but was not limited to, the following: 

- obtaining an understanding of the legal and regulatory framework applicable to the group and parent charitable company and how the group and the parent charitable company is complying with that framework, including agreement of financial statement disclosures to underlying documentation and other evidence; 

- obtaining an understanding of the group and the parent charitable company’s control environment and how the group and the parent charitable company has applied relevant control procedures, through discussions with Trustees and other management and by performing walkthrough testing over key areas; 

25 



- obtaining an understanding of the group and the parent charitable company’s risk assessment process, including the risk of fraud; 

- reviewing meeting minutes of those charged with governance throughout the year; and 

- performing audit testing to address the risk of management override of controls, including testing journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. 

Whilst considering how our audit work addressed the detection of irregularities, we also considered the likelihood of detection based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

## **Use of our report** 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 


## **Nicholas Simkins FCA** 

Senior Statutory Auditor for and on behalf of: 

## **COOPER PARRY GROUP LIMITED** 

Date: 

Chartered Accountants Statutory Auditors Park View One Central Boulevard Blythe Valley Park Solihull West Midlands B90 8BG 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 


26 



## **Statement of Financial Activities** 

(Including consolidated income and expenditure account) For the year ending 31 March 2021) 


**----- Start of picture text -----**<br>
2021 2020<br>Notes Unrestricted  Restricted  Total   Unrestricted  Restricted  Total<br>funds   funds   Funds   funds   funds   Funds<br>£ £ £ £ £ £<br>Donations<br>3 323,631 825,604 1,149,235 370,733 862,527 1,233,260<br>and legacies<br>Charitable<br>4 7,074,642 0 7,074,642 7,893,062 0 7,893,062<br>Activities<br>Other Trading<br>5 15,186 3,376 18,562 159,639 56,950 216,589<br>Activities<br>Investments 6 154 0 154 6,487 0 6,487<br>Other 336,167 0 336,167 52,735 0 52,735<br>Total Income 7,749,780 828,980 8,578,760 8,482,656 919,477 9,402,133<br>Expenditure<br>Raising Funds 7 555,424 0 555,424 540,557 0 540,557<br>Charitable<br>7 7,270,084 780,778 8,050,862 7,985,775 826,788 8,812,563<br>Activities<br>Total<br>7,825,508 780,778 8,606,286 8,526,332 826,788 9,353,120<br>Expenditure<br>**----- End of picture text -----**<br>


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**----- Start of picture text -----**<br>
2021 2020<br>Notes Unrestricted  Restricted  Total   Unrestricted  Restricted  Total<br>funds   funds   Funds   funds   funds   Funds<br>£ £ £ £ £ £<br>Net Income /<br>(75,728) 48,202 (27,526) (43,676) 92,689 49,013<br>(Expenditure)<br>Revaluation of<br>(3,253,489) 0 (3,253,489) 0 0 0<br>Fixed Assets<br>Gains /<br>Losses on<br>(48) 0 (48) 0 0 0<br>Disposal of<br>Fixed Assets<br>Transfers 21 66,872 (66,872) 0 112,954 (112,954) 0<br>Net<br>Movement in  (3,262,393) (18,670) (3,281,063) 69,278 (20,265) 49,013<br>Funds<br>Reconciliation<br>of Funds<br>Total Funds<br>brought  6,888,392 623,465 7,511,857 6,819,114 643,730 7,462,844<br>forward<br>Total funds<br>carried  21 3,625,999 604,795 4,230,794 6,888,392 623,465 7,511,857<br>forward<br>**----- End of picture text -----**<br>


The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on page 32 to 52 form part of these financial statements. 

28 




## **Balance Sheet** 

## **For the year ended 31 March 2021** 


**----- Start of picture text -----**<br>
Group 2021  Group 2020  Charity 2021  Charity 2020<br>Notes<br>£ £ £ £<br>Fixed assets:<br>Tangible assets 13 619,225 5,460,660 619,225 5,460,660<br>Investments 14 0 0 100 100<br>Total Fixed assets 619,225 5,460,660 619,325 5,460,760<br>Current assets<br>Tangible Asset for sale 15 1,550,000 0 1,550,000 0<br>Debtors 16 996,686 1,240,355 996,686 1,240,355<br>Cash at bank and in hand 23 1,877,086 1,472,832 1,877,086 1,472,832<br>Total Current assets 4,423,772 2,713,187 4,423,772 2,713,187<br>Liabilities<br>Creditors falling due<br>17 (812,203) (661,990) (812,303) (662,090)<br>within one year<br>Net Current assets  3,611,569 2,051,197 3,611,469 2,051,097<br>Total assets less current<br>4,230,794 7,511,857 4,230,794 7,511,857<br>liabilities<br>Net assets 4,230,794 7,511,857 4,230,794 7,511,857<br>**----- End of picture text -----**<br>



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**----- Start of picture text -----**<br>
Group 2021  Group 2020  Charity 2021  Charity 2020<br>Notes<br>£ £ £ £<br>The funds of the charity<br>Restricted income funds 604,795 623,465 604,795 623,465<br>Property reserve 1,168,549 4,414,956 1,168,549 4,414,956<br>Unrestricted income<br>2,457,450 2,473,436 2,457,450 2,473,436<br>funds<br>Total charity funds 21 4,230,794 7,511,857 4,230,794 7,511,857<br>**----- End of picture text -----**<br>


The consolidated financial statements of KIDS, registration number 01346252 on pages 27 to 52 were approved by the Board on 6th October 2021 and signed on its behalf by: 


**Stephen Unwin** Chair of Trustees 


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## **Statement of Cash Flows** 

**(including consolidated cash flow statement) For the year ended 31 March 2021** 


**----- Start of picture text -----**<br>
Group 2021  Group 2020  Charity 2021  Charity 2020<br>Notes<br>£ £ £ £<br>Cash flows from<br>operating activities<br>Net cash provided by<br>25 474,875 401,024 474,875 401,024<br>operating activities<br>Cash flows from<br>investing activities<br>Interest Received 154 6,487 154 6,487<br>Payments to acquire fixed<br>(49,739) (145,837) (49,739) (145,837)<br>assets<br>Net cash (used in)<br>(49,585) (139,350) (49,585) (139,350)<br>investing activities<br>Cash flows from<br>financing activities<br>Repayment of loans (18,643) (116,667) (18,643) (116,667)<br>Interest Paid (2,393) (3,337) (2,393) (3,337)<br>Net cash provided<br>(21,036) (120,004) (21,036) (120,004)<br>by (used in) financing<br>activities<br>Change in cash and<br>cash equivalents in the  404,254 141,670 404,254 141,670<br>reporting period<br>Cash and cash<br>equivalents at the<br>1,472,832 1,331,162 1,472,832 1,331,162<br>beginning of the<br>reporting period<br>Cash and cash<br>equivalents at the end  23 1,877,086 1,472,832 1,877,086 1,472,832<br>of the reporting period<br>**----- End of picture text -----**<br>


31 



## **Notes to the Financial Statements** 

## **1. Legal Form** 

KIDS is a registered charity (Charity number: 275936) and is a company limited by guarantee (Company number: 01346252), incorporated in England and Wales and domiciled in England. The registered office is 7-9 Elliott’s Place, London, N1 8HX. The principal activity of the charity during the year was that of the provision of services for disabled children and young people. 

## **2. Accounting Policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **2.1 Basis of Preparation** 

The financial statements cover the period 1 April 2020 to 31 March 2021. 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 

KIDS meet the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant policy note(s). 

The financial statements are presented in sterling, which is the functional currency of the group and charity. All values are rounded to the nearest £1 except where otherwise indicated. 

## **2.2 Group financial statements** 

The group financial statements include the financial statements of the parent company and all of its subsidiary undertakings on a line by line basis, all of which are made up to 31 March 2020. The charity has taken exemption from presenting its unconsolidated statement of financial activities under section 408 of Companies Act 2006. 

The activities of the Group and Charity are the same and therefore the SOFA (Statement of Financial Activities) stated is the same for the Group and the Charity. 

## **2.3 Preparation of the accounts on a going concern basis** 

At the balance sheet date the group had a significant cash balance and strong net current asset position. At the time of signing these accounts, the directors have considered the effect of the Coronavirus on the going concern position, and consider that this does indicate that the group will continue to trade for a period of at least 12 months from the date of signing these accounts due to strong reserves, minimizing costs and the UK Government support available to businesses during this difficult time. 

The financial forecasts prepared by the directors show that the group will be able to operate within the facilities available to it. 

On that basis, the directors have prepared these financial statements on a going concern basis 

32 




## **2.4 Income** 

Voluntary income by way of donations, legacies and gifts is recognised in full in the statement of financial activities when the group is entitled to receipt, which is usually when the cash is received. Gift Aid refunds on donations are recognised on an accruals basis. 

Voluntary income by the way of grants is credited to the statement of financial activities in the year in which it is received unless otherwise stated under the terms of the application or issue. 

Income for the delivery of our work with disabled children and young people through contracted services and performance related grant funding is recognised in the statement of financial activities in the year in which it is receivable and the service has been delivered. Income received which is clearly specified for a future accounting period or for services not delivered by the year end is carried forward as deferred income. 

Income received by the way of parental contributions and Nursery/After School Club fees are recognised on a cash basis. 

## **2.5 Expenditure** 

Expenditure is charged to the statement of financial activities in the period that it is incurred. This includes attributable VAT where it cannot be recovered. Expenditure is classified under the following activity headings: 

## **Cost of generating voluntary funds** 

This is direct expenditure incurred on fund-raising applications and activities related to the generation of voluntary donations plus a proportion of support costs. 

## **Cost of activities for generating funds** 

This is direct expenditure incurred on activities related to generating funds through fundraising events and the sale of donated goods plus a proportion of support costs. 

## **Costs of Charitable Activities** 

This comprises all direct costs which have been incurred by the group in providing care services and meeting its charitable objects. 

## **Support costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include finance, HR, IT and governance costs which support KIDS operational services. 


33 




## **2.6 Allocation of costs** 

Costs directly attributable to the activities above are allocated to the activity to which they relate. Central support costs are then allocated to the activities in a proportion based on the total direct expenditure of each activity. 

## **2.7 Tangible Fixed Assets** 

Tangible fixed assets are stated at cost less depreciation excluding Freehold and Long Leasehold buildings which are revalued every 5 years. 

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the basis as follows: 


**----- Start of picture text -----**<br>
Asset Category Annual rate<br>Freehold land Nil<br>Freehold buildings Nil Revaluation every 5 years<br>Leasehold property and improvements Nil Revaluation every 5 years<br>Office equipment/fixtures and fittings 20% straight line<br>Playground structures  * Over the period of the lease<br>Computer equipment/software 20%-25% straight line<br>Motor vehicles 25% straight line<br>**----- End of picture text -----**<br>


Assets under construction are not depreciated. 

* Where there is no formal lease agreement for the tenancy of the respective playground, the structures are depreciated at 20% straight line. 

Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. 

## **2.8 Investments** 

Investments are stated at cost less provision for permanent diminution in value. 

## **2.9 Operating Leases** 

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged on a straight-line basis over the lease term. 

34 



## **2.10 Funds** 


Unrestricted funds are those which are available for use at the discretion of the Board of Trustees, in furtherance of the general objectives of the group. The Board may, at its discretion, set aside unrestricted funds for specific future purposes and these are referred to as Designated Funds. Where such funds are no longer required for the intended purposes they are released to general unrestricted reserves. 

Restricted funds are those which can only be used for purposes specified by the donor, or which have been raised under the terms of a specific appeal. Direct expenditure, which is for the specified purpose, is charged against the fund together with an appropriate allocation of management and support costs. 

## **2.11 Financial Instruments** 

The group only enters into basic financial instruments transaction that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. 

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measure at present value of the future cash flows and subsequently amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. 

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment, if objective evidence of impairment is found, an impairment loss is recognised in the Consolidated Statement of Financial Activities. 

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset’s carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the group would receive for the asset if it were to be sold at the reporting date. 

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## **2.12 Pensions** 

The group operates two defined contribution pension schemes (and paid into one further scheme during the year). The assets of the schemes are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable under the schemes by the group. There is no liability under the schemes other than the payment of those contributions. 

The pension costs are allocated between unrestricted and restricted reserves using the employees’ time allocation when working on the various activities of the group. Any closing liability would be attributed to the unrestricted reserves at the year end. 


35 



## **3. Income from donations and legacies** 


**----- Start of picture text -----**<br>
2020-21 2019-20<br>Unrestricted  Restricted  Total   Total<br>£ £ £ £<br>Donations 220,941 171,817 392,758 587,712<br>Grants 72,831 653,787 726,618 549,599<br>Legacies 29,859 0 29,859 95,949<br>323,631 825,604 1,149,235 1,233,260<br>**----- End of picture text -----**<br>


Details of significant donations received in the year are provided on page 53. 

## **4. Income from charitable activities** 


**----- Start of picture text -----**<br>
2020-21 2019-20<br>Unrestricted  Restricted  Total   Total<br>£ £ £ £<br>Work with<br>disabled children<br>7,074,642 0 7,074,642 7,892,512<br>and young<br>people<br>Associated charitable work<br>Training Courses<br>0 0 0 550<br>and Products<br>7,074,642 0 7,074,642 7,893,062<br>**----- End of picture text -----**<br>


Income from work with disabled children and young people analysed by KIDS region 


**----- Start of picture text -----**<br>
2020-21  2019-20<br>£ £<br>London East & North 1,513,268 1,680,735<br>London West & South 1,165,044 1,219,824<br>South East 1,146,465 1,343,048<br>South West 235,259 296,894<br>Central 729,070 840,365<br>Yorkshire 661,967 620,951<br>Lincolnshire 686,474 792,092<br>DFE / National Projects 937,095 1,098,603<br>7,074,642 7,892,512<br>**----- End of picture text -----**<br>


36 




## **5. Income earned from other activities** 


**----- Start of picture text -----**<br>
2020-21 2019-20<br>Unrestricted  Restricted  Total   Total<br>£ £ £ £<br>Events Income 15,186 3,376 18,562 205,579<br>Commission<br>from the sale of  0 0 0 6,009<br>Christmas cards<br>15,186 3,376 18,562 216,589<br>**----- End of picture text -----**<br>


## **6. Investment Income** 

Investment Income relates to bank interest received 2020-21 £154 (2019-20 £6,487) held in Unrestricted Funds. 

## **7. Analysis of expenditure on charitable activities and raising funds** 


**----- Start of picture text -----**<br>
2020-21 2019-20<br>Direct  Other Direct  Support<br>Total   Total<br>Staff Costs  Costs  Costs<br>£ £<br>£ £ £<br>Generating<br>274,532 39,635 36,379 350,546 368,648<br>Voluntary Income<br>Activities for<br>135,624 47,992 21,262 204,878 171,909<br>generating funds<br>Raising Funds 410,156 87,627 57,641 555,424 540,557<br>Work with<br>disabled children<br>5,852,911 1,367,309 836,058 8,056,278 8,791,837<br>and young<br>people<br>Associated<br>0 (4,857) (559) (5,416) 20,726<br>charitable work<br>Charitable<br>5,852,911 1,362,452 835,499 8,050,862 8,812,563<br>Activities<br>**----- End of picture text -----**<br>



37 



Expenditure for work with disabled children and young people analysed by KIDS region 


**----- Start of picture text -----**<br>
2020-21 2019-20<br>Direct  Other  Support<br>Total   Total<br>Staff Costs  Direct Costs  Costs<br>£ £<br>£ £ £<br>London East &<br>1,493,786 270,112 204,247 1,968,145 1,933,455<br>North<br>London West<br>880,305 187,044 123,593 1,190,942 1,441,839<br>& South<br>South East 884,687 304,679 137,723 1,327,089 1,565,485<br>South West 204,175 34,557 27,644 266,376 330,325<br>Central 649,042 133,474 90,613 873,129 933,058<br>Yorkshire 551,198 122,001 77,951 751,150 744,365<br>Lincolnshire 517,589 137,061 75,804 730,454 836,727<br>DFE / National<br>672,129 178,381 98,483 948,993 1,006,583<br>Projects<br>5,852,911 1,367,309 836,058 8,056,278 8,791,837<br>**----- End of picture text -----**<br>


Of the total expenditure of £8,050,862 (2019-20 £8,812,563) £780,778 (2019-20 £826,788) related to restricted expenditure and £7,270,084 (2019-20 £7,985,775) related to unrestricted expenditure. 


38 




## **8. Analysis of governance and support costs** 


**----- Start of picture text -----**<br>
2020-21 2019-20<br>Staff Costs  Other Costs  Total   Total<br>£ £ £ £<br>Chief Executive<br>168,491 28,748 197,239 168,018<br>Office<br>Finance and<br>238,230 54,320 292,550 297,040<br>Payroll<br>Human<br>144,106 82,450 226,556 190,993<br>Resources<br>IT Infrastructure 106,868 31,840 138,708 133,650<br>Governance 18,721 19,366 38,087 34,317<br>676,416 216,724 893,140 824,018<br>**----- End of picture text -----**<br>


## **9. Analysis of staff costs, Trustee remuneration and expenses, and the cost of key management personnel** 


**----- Start of picture text -----**<br>
2020-21  2019-20<br>£ £<br>Wages and salaries 6,148,820 6,404,302<br>Social security costs 410,589 429,571<br>Pension contributions 110,290 125,481<br>Agency and contract staff 269,785 367,332<br>6,939,484 7,326,686<br>**----- End of picture text -----**<br>


The average number of full time equivalent employees, and average headcount during the year, analysed by category. 


**----- Start of picture text -----**<br>
2020-21  2020-21  2019-20  2019-20<br>FTE Headcount FTE Headcount<br>Staff engaged in<br>9 10 9 10<br>generating funds<br>Staff engaged in<br>direct charitable  172 235 156 219<br>activities<br>Management and<br>23 26 21 25<br>support staff<br>204 271 186 254<br>**----- End of picture text -----**<br>


Included in staff costs are amounts paid to casual workers who are engaged in direct charitable activities on a sessional basis. The average number of full time equivalent casual workers equated to 54 (2020:66). 

39 




**----- Start of picture text -----**<br>
2020-21 2019-20<br>£60,000 to £70,000 1 1<br>£70,000 to £80,000 1 1<br>£90,000 to £100,000 1 0<br>**----- End of picture text -----**<br>


Total contributions made to defined contribution schemes on behalf of the higher paid employees in 2020-21 was £2,839 (2019-20 £11,932). At 31 March 2021 retirement benefits were accruing to the higher paid employees under defined contribution schemes. 

The total cost of key management is £330,819 (2019-20 £330,852). 

No Trustee of the charity received any remuneration for services performed on behalf of the charity or group. During the year ended 31 March 2021 one Trustee received reimbursed DBS checks £132.10 (2019-20 one Trustee, travel and subsistence £44) 

## **10. Pension Costs** 

The charity participates in a defined contribution pension’s scheme administered externally. Membership of the scheme is available to employees satisfying qualifying conditions. Payments made to the fund are charged annually in the financial statements. The pension cost charge amounted to £106,973 (2020: £121,427). At the year end there was £21,028 in unpaid contributions (2020: £20,743). 

From 1 October 2018 there were a number of staff who had TUPE’d across from another organisation who are entitled to be in the NHS Pension. 

## **11. Auditor Fees** 

The auditor fees include audit fees for 2020/21 £19,833 inclusive of VAT, (2019/20 £18,600). We have also used Cooper Parry for VAT consultancy £10,139 (2019/20 £0). 

## **12. Related Party Transactions** 

Advantage has been taken of the exemption conferred by paragraph 3(c) of Financial Reporting Standard 102 paragraph 33.1 whereby transactions with entities that are part of the same group do not require disclosure in the financial statements. 

During the 2020/21 financial year there was 1 related party transaction: 

1. Stephen Unwin (Chair) has confirmed that his son works as a sessional worker at Hackney Playground. The rate of pay was at a standard rate for the role taken. 

## **13. Tangible Fixed Assets** 

Summary of Tangible fixed assets of the group and charity. 

All Freehold and Long leasehold properties were valued as at 1 April 2018. The properties were valued by Lambert Smith Hampton. The reports and valuations have been prepared in accordance with the Royal Institution of Chartered Surveyors (‘RICS’) Valuation – Professional Standards UK January 2014 (revised April 2015), also known as the ‘Red Book’, the International Valuation Standards (‘IVS’) 2017 and the Red Book – the RICS Valuation, Global Standards 2017; 

40 





- The valuations have been prepared in accordance with the current 

   - requirements of UK Generally Accepted Accounting Principles (UK GAAP) 

- With reference to the Financial Reporting Standards (FRS), in particular FRS 102, 

- As well as relevant Statements of Recommended Practice (SORP). 

The carrying amount for each class of property that would have been recognised had the assets been carried at historical cost would have been: 


**----- Start of picture text -----**<br>
Freehold Land and Buildings £5,402,977<br>Long Leasehold Property £287,934<br>Total £5,690,911<br>**----- End of picture text -----**<br>


On 26 April 2021 KIDS sold the Smile building along with some Fixtures and Fittings and IT equipment. The asset is therefore reflected in the accounts at market price and transferred to Current Tangible Assets. 

## **Fixed Assets of the group and charity.** 


**----- Start of picture text -----**<br>
Land and<br>Other  Total<br>Buildings<br>£ £<br>£<br>Cost<br>At 1 April 2020 5,445,786 1,771,188 7,216,974<br>Additions 44,629 5,110 49,739<br>Revaluation (3,252,719) (1,236) (3,253,955)<br>Disposals 0 (147,826) (147,826)<br>Transfer to Current<br>(1,550,000) (73,597) (1,623,597)<br>Tangible Assets<br>At 31 March 2021 687,696 1,553,639 2,241,335<br>Depreciation<br>At 1 April 2020 174,547 1,581,767 1,756,314<br>Charge for year 19,237 68,402 87,639<br>Revaluations 0 (495) (495)<br>Disposals 0 (147,751) (147,751)<br>Transfer to Current<br>0 (73,597) (73,597)<br>Tangible Assets<br>At 31 March 2021 193,784 1,428,326 1,622,110<br>Net book value<br>At 31 March 2021 493,912 125,313 619,225<br>At 31 March 2020 5,271,239 189,421 5,460,660<br>**----- End of picture text -----**<br>


41 




## **Land and Buildings of the group and charity.** 


**----- Start of picture text -----**<br>
Short<br>Freehold Land  Long Lease- Total Land<br>Lease-hold<br>and Buildings  hold Property  and Buildings<br>Improvements<br>£ £ £<br>£<br>Cost<br>At 1 April 2020 5,110,669 139,392 195,725 5,445,786<br>Additions 26,617 0 18,012 44,629<br>Revaluation (3,252,719) 0 0 (3,252,719)<br>Disposals 0 0 0 0<br>Transfer to<br>Current Tangible  (1,550,000) 0 0 (1,550,000)<br>Assets<br>At 31 March 2021 334,567 139,392 213,737 687,696<br>Depreciation<br>At 1 April 2020 0 2,626 171,921 174,547<br>Charge for year 0 7,879 11,358 19,237<br>Revaluations 0 0 0 0<br>Disposals 0 0 0 0<br>Transfer to<br>Current Tangible  0 0 0 0<br>Assets<br>At 31 March 2021 0 10,505 183,279 193,784<br>Net book value<br>At 31 March 2021 334,567 128,887 30,458 493,912<br>At 31 March 2020 5,110,669 136,766 23,804 5,271,239<br>**----- End of picture text -----**<br>



42 




## **Other Fixed assets of the group and charity.** 


**----- Start of picture text -----**<br>
IT<br>Office<br>Motor  Playground  Equipment  Equipment  Total<br>Vehicles  Structures  Fixtures and  and  Other<br>£ £ Fittings  Software  £<br>£ £<br>Cost<br>At 1 April<br>87,664 452,481 777,560 453,483 1,771,188<br>2020<br>Additions 0 0 5,110 0 5,110<br>Revaluation 0 0 (1,236) 0 (1,236)<br>Disposals (5,100) 0 (13,237) (129,489) (147,826)<br>Transfer<br>to Current<br>0 0 (61,637) (11,960) (73,597)<br>Tangible<br>Assets<br>At 31 March<br>82,564 452,481 706,560 312,034 1,553,639<br>2021<br>Depreciation<br>At 1 April<br>85,229 407,262 685,393 403,883 1,581,767<br>2020<br>Charge for<br>2,435 13,292 29,054 23,621 68,402<br>year<br>Revaluations 0 0 (495) 0 (495)<br>Disposals (5,100) 0 (13,162) (129,489) (147,751)<br>Transfer<br>to Current<br>0 0 (61,637) (11,960) (73,597)<br>Tangible<br>Assets<br>At 31 March<br>82,564 420,554 639,153 286,055 1,428,326<br>2021<br>Net book value<br>At 31 March<br>0 31,927 67,407 25,979 125,313<br>2021<br>At 31 March<br>2,435 45,219 92,167 49,600 189,421<br>2020<br>**----- End of picture text -----**<br>


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## **14. Investments** 

## **Investments of the charity.** 


**----- Start of picture text -----**<br>
2021  2020<br>£ £<br>Market Value 100 100<br>Historical Cost 100 100<br>**----- End of picture text -----**<br>


Investments related to the 100% share capital of KIDS Trading Company Limited, a dormant company limited by guarantee registered in England and Wales. 

KIDS is also the sole member of Support Education and Respite Care for Children, Kidsactive and Strut Limited, both are charities and companies limited by guarantee, with no share capital, registered in England and Wales. Kidsactive and Strut Limited are dormant. 



**----- Start of picture text -----**<br>
Net Assets  Surplus<br>2020  2020<br>(Deficit)  (Deficit)<br>2021  £ 2021  £<br>£ £<br>Support<br>Education and<br>0 N/A 0 N/A<br>Respite Care for<br>Children (Smile)<br>Kidsactive 0 0 0 0<br>KIDS Trading<br>Company  100 100 100 0<br>Limited<br>Strut Limited 0 0 0 0<br>**----- End of picture text -----**<br>



44 




## **15. Current Tangible Assets** 

On 26 April 2021 KIDS sold the KIDS Smile Centre, to reflect this the Assets included in the Sale have been transferred to Current Tangible Assets. 


**----- Start of picture text -----**<br>
Office  Total Current<br>Freehold Land  Equipments,  IT Equipment<br>Tangible<br>and Buildings  Fixtures and  and Software<br>Assets<br>£ Fittings  £<br>£<br>£<br>Transfer Cost 1,550,000 61,637 11,960 1,623,597<br>Transfer<br>0 (61,637) (11,960) (73,597)<br>Depreciation<br>Net Book Value<br>1,550,000 0 0 1,550,000<br>At 31 March 2021<br>**----- End of picture text -----**<br>


## **16. Debtors** 


**----- Start of picture text -----**<br>
Group Charity<br>2021  2020  2021  2020<br>£ £ £ £<br>Trade debtors 641,135 896,456 641,135 896,456<br>Other Debtors 10,748 8,597 10,748 8,597<br>Prepayments and<br>344,803 335,302 344,803 335,302<br>accrued income<br>996,686 1,240,355 996,686 1,240,355<br>**----- End of picture text -----**<br>


## **17. Creditors: amounts falling due within one year** 


**----- Start of picture text -----**<br>
Group Charity<br>2021  2020  2021  2020<br>£ £ £ £<br>Bank Loan 0 18,643 0 18,643<br>Trade Creditors 89,511 51,541 89,511 51,541<br>Social Security<br>and other  100,805 113,794 100,805 113,794<br>taxation<br>Other creditors* 188,775 52,693 188,875 52,793<br>Accruals 232,107 242,451 232,107 242,451<br>Deferred<br>201,005 182,868 201,005 182,868<br>Income**<br>812,203 661,990 812,303 662,090<br>**----- End of picture text -----**<br>


*Includes funds held as an agent on behalf of Hull City Council 2021: £20,230 (2020: £3,093). 

**Deferred income comprises income that has been invoiced but relates to the next financial year. 


45 



## **18. Deferred Income** 

## **Group and Charity.** 


**----- Start of picture text -----**<br>
2021  2020<br>£ £<br>Balance as at 1 April  182,868 195,945<br>Amount released to income<br>earned from charitable  (182,868) (195,945)<br>activities<br>Amount deferred in year 201,005 182,868<br>Balance as at 31 March  201,005 182,868<br>**----- End of picture text -----**<br>


## **19. Analysis of Bank Loan** 


**----- Start of picture text -----**<br>
Group Charity<br>2021  2020  2021  2020<br>£ £ £ £<br>Due within 1 year 0 18,643 0 18,643<br>Due within 1 – 2<br>0 0 0 0<br>years<br>Due within 2 – 5<br>0 0 0 0<br>years<br>Due after 5 years 0 0 0 0<br>0 18,643 0 18,643<br>**----- End of picture text -----**<br>


In 2017/18 KIDS took out a loan with Barclays for £350,000 with interest charged at a rate of 2.75% per annum over 3 years. The loan has been fully repaid. 


46 



## **20. Analysis of net assets between funds** 

## **Group.** 


**----- Start of picture text -----**<br>
Unrestricted  Restricted  Total   Total<br>Funds  Funds  2020-21  2019-20<br>£ £ £ £<br>Tangible fixed<br>619,225 0 619,225 5,460,660<br>assets<br>Net current<br>3,006,774 604,795 3,611,569 2,051,197<br>assets<br>Creditors falling<br>due after one  0 0 0 0<br>year<br>3,625,999 604,795 4,230,794 7,511,857<br>**----- End of picture text -----**<br>


## **Charity.** 


**----- Start of picture text -----**<br>
Unrestricted  Restricted  Total   Total<br>Funds  Funds  2020-21  2019-20<br>£ £ £ £<br>Tangible fixed<br>619,225 0 619,225 5,460,660<br>assets<br>Investments 100 0 100 100<br>Net current<br>3,006,674 604,795 3,611,469 2,051,097<br>assets<br>Creditors falling<br>due after one  0 0 0 0<br>year<br>3,625,999 604,795 4,230,794 7,511,857<br>**----- End of picture text -----**<br>


47 




## **21. Analysis of charitable funds** 

## **Group and Charity.** 


**----- Start of picture text -----**<br>
Transfer/ Funds 31<br>Funds 1<br>Income  Expenditure  Other  March<br>April 2020<br>£ £ Gains  2020<br>£<br>£ £<br>Restricted Funds<br>London East & North 120,500 119,221 (181,229) 0 58,492<br>London West &<br>8,322 6,553 (11,875) 0 3,000<br>South<br>South East 34,471 125,472 (81,018) 0 78,925<br>South West 6,001 18,173 (24,172) 0 0<br>Central 132,505 257,304 (191,005) (24,133) 174,671<br>Yorkshire 192,707 153,390 (207,187) 0 138,911<br>Lincolnshire 0 67,824 (42,480) 0 25,343<br>National Projects 5,459 60,369 (23,474) 0 42,355<br>Capital Projects 0 25,674 (1,448) (24,226) 0<br>Greystar<br>contribution to<br>60,000 0 0 0 60,000<br>Hayward building<br>work<br>Nation Garden<br>41,610 0 0 (18,512) 23,098<br>Scheme<br>Albert Hunt - Money<br>5,000 (5,000) 0 0 0<br>for minibus – Capital<br>Sandra Trust- Various<br>16,890 0 (16,890) 0 0<br>Building work<br>623,465 828,980 (780,778) (66,872) 604,795<br>Unrestricted Funds<br>Designated funds 13,895 0 (13,895) 0 0<br>Capital reserve fund 206,500 0 (66,957) 49,739 189,282<br>Property Reserve 4,414,956 0 (3,246,407) 0 1,168,549<br>Funds held as<br>3,093 44,800 (27,663) 0 20,230<br>custodian/ agent<br>General fund 2,249,948 7,704,980 (7,724,123) 17,133 2,247,938<br>6,888,392 7,749,780 (11,079,045) 66,872 3,625,999<br>Total funds 7,511,857 8,578,760 (11,859,823) 0 4,230,794<br>**----- End of picture text -----**<br>


48 



The Restricted funds carried forward are made up of various fundraised and trust income that have not been spent during the financial year. 

- London East & North includes money to be spent on services in Camden as well as the Hayward and Wandsworth playgrounds. 

- Central includes money to be spent on wellbeing in Stockport, the Youth Investment Fund and Innovation Fund as well as Orchard centre in Lye. 

- The South East includes money to be predominantly spent on young carers group. 

- Yorkshire include money to be spent on youth groups and inclusion behaviour support, family and summer activities. 

- Lincolnshire includes money to be spent on the running of the strut after school and holiday club. 

- National Projects include predominantly money to be spent on digital service development. 

- There are a number of capital monies carried forward including a contribution from Hayward to fund building works as well as a donation from the National Garden Scheme to create two gardens one that has been developed this year and one that will be developed next year. 

£49,739 of restricted money was spent on capital items and has been moved to the capital reserve fund to depreciate as the items purchased were specific and restricted although they are for general use. 

Designated funds have been fully spent. It is at the discretion of the Finance and Audit Committee to designate or undesignate these funds as they see fit. 


49 




## **Group and Charity.** 


**----- Start of picture text -----**<br>
Transfer/ Funds 31<br>Funds 1<br>Income  Expenditure  Other  March<br>April 2019<br>£ £ Gains  2020<br>£<br>£ £<br>Restricted Funds<br>London & Central 305,741 336,574 (378,987) 0 263,328<br>South 59,673 138,508 (145,271) (14,440) 38,470<br>Yorkshire &<br>203,376 228,765 (239,434) 0 192,707<br>Lincolnshire<br>National Projects 0 2,075 (1,000) 0 1,075<br>AD Charitable Trust 21,919 17,500 (35,034) 0 4,385<br>Capital Projects 0 51,055 (12,831) (38,224) 0<br>Greystar<br>contribution to<br>0 60,000 0 0 60,000<br>Hayward building<br>work<br>Nation Garden<br>0 85,000 (4,000) (39,390) 41,610<br>Scheme<br>Albert Hunt - Money<br>5,000 0 0 0 5,000<br>for minibus – Capital<br>Sandra Trust-<br>Various Building  48,021 0 (10,231) (20,900) 16,890<br>work<br>643,730 919,477 (826,788) (112,954) 623,465<br>Unrestricted Funds<br>Designated funds 22,958 0 (9,063) 0 13,895<br>Capital reserve fund 153,731 0 (60,185) 112,954 206,500<br>Property Reserve 4,414,956 0 0 0 4,414,956<br>Funds held as<br>52,700 0 (5,028) (44,579) 3,093<br>custodian/ agent<br>General fund 2,174,769 8,482,656 (8,452,056) 44,579 2,249,948<br>6,819,114 8,482,656 (8,526,332) 112,954 6,888,392<br>Total funds 7,462,844 9,402,133 (9,353,120) 0 7,511,857<br>**----- End of picture text -----**<br>


50 




## **22. Operating lease commitments** 


**----- Start of picture text -----**<br>
Group Charity<br>2021  2020  2021  2020<br>£ £ £ £<br>Land and buildings<br>Expiring within<br>201,580 206,478 201,580 206,478<br>one year<br>Expiring within<br>148,600 238,600 148,600 238,600<br>two to five years<br>Expiring after<br>30,000 30,500 30,000 30,500<br>five years<br>380,180 475,578 380,180 475,578<br>Other<br>Expiring within<br>11,213 11,213 11,213 11,213<br>one year<br>Expiring within<br>7,387 34,141 7,387 34,141<br>two to five years<br>Expiring after<br>5,443 5,443 5,443 5,443<br>five years<br>24,043 50,797 24,043 50,797<br>**----- End of picture text -----**<br>


During the year £241,725 (2019-20 £222,919) was spent on operating lease commitments. 

## **23. Analysis of cash and cash equivalents** 

Cash and Cash equivalents is all cash in hand 2021: £1,877,086 (2020: £1,472,832). 

## **24. Post-balance sheet events** 

On the 26 April 2021 a property in Hampshire (the KIDS Smile building) was sold for £1.55million. 

51 




## **25. Reconciliation of net movement in funds to net cash flow from operating activities** 


**----- Start of picture text -----**<br>
Group   Group  Charity  Charity<br>2021  2020  2021  2020<br>£ £ £ £<br>Net income/<br>(expenditure)<br>for the reporting<br>period (as per  (3,281,063)  49,013 (3,281,063) 49,013<br>the statement<br>of financial<br>activities)<br>Adjustments for:<br>Depreciation<br>87,639 90,897 87,639 90,897<br>charges<br>Loss/(profit) on<br>sale of fixed  48 0 48 0<br>assets<br>Loss on the<br>revaluation of  3,253,489 0 3,253,489 0<br>fixed assets<br>Interest from<br>(154) (6,487) (154) (6,487)<br>investments<br>Interest<br>2,391 3,337 2,391 3,337<br>payments<br>(Increase)/<br>Decrease in  243,669 405,811 243,669 405,811<br>debtors<br>Increase/<br>(Decrease) in  168,856 (141,547) 168,856 (141,547)<br>creditors<br>Net cash<br>provided<br>by (used in)  474,875 401,024 474,875 401,024<br>operating<br>activities<br>**----- End of picture text -----**<br>



52 




## **Gifts and Grants Received** 

The list below provides details of all voluntary donations over £5,000 or above received during the past two financial years by the charity. 


**----- Start of picture text -----**<br>
2020-21 2019-20<br>**----- End of picture text -----**<br>


||**2020-21**|**2019-20**|
|---|---|---|
||||
|29th May 1961 Charitable Trust|8,000|8,000|
|A D Charitable Trust|17,500|17,500|
|Anonymous||83,660|
|Anonymous||45,000|
|Anonymous|5,000||
|Anonymous|10,000||
|Anonymous||35,881|
|Anonymous|28,400||
|Anonymous||11,655|
|APL||13,500|
|Armed Forces Covenant Trust|9,500||
|BBC Children in Need|32,815|35,536|
|BBC Lifeline||14,674|
|Clover Trust|5,000|5,000|
|Cooperative|35,000||
|Cranswick Country Foods|20,000||
|Credit Suisse|15,000|5,000|
|Derwent London|5,000|5,000|
|Edward Cadbury Trust|5,000||
|Elizabeth & Prince Zaiger Charitable Trust|6,000|6,000|
|Eveson Charitable Trust|15,000||
|Expat Foundation||15,600|
|Glebe Charitable Trust||10,000|
|GLA Young Leaders|37,398||
|Goldman Sachs||15,000|
|Greystar Europe Ltd||50,799|



53 





**----- Start of picture text -----**<br>
2020-21 2019-20<br>**----- End of picture text -----**<br>


||**2020-21**|**2019-20**|
|---|---|---|
||||
|Groundwork UK||5,000|
|Hull and East Riding Charitable Trust||5,000|
|Hutton Foundation|10,000||
|Laurence Guiness|14,644||
|Irwin Mitchell||5,000|
|National Lottery Community Fund|60,309||
|National Lottery Community Fund &DCMS<br>(Coronavirus CommunitySupport Fund)|68,145||
|National Lottery Grant|22,610||
|Masonic Charitable Foundation||15,000|
|National Garden Scheme||85,000|
|National Lottery Awards for all||9,360|
|Nexen Petroleum (CNOOC)||20,000|
|Paperchase||13,679|
|Quartet Express Grant|8,590|5,000|
|Royal Navy and Royal Marines Charity|25,000|42,426|
|Sandra Charitable Trust|30,000||
|Severn Trent Water|10,000||
|Sir James Reckitt Charity||6,000|
|Sir Walter St John’s Educational Charity||5,420|
|Sunlife Insurance|5,000||
|Sunrise Foundation|10,000||
|St Andrew Holborn Charities|15,782|15,562|
|Swire Charitable Trust|5,000||
|Techbelt Community Fund|5,000||
|The Adint Charitable Trust|10,000|5,000|
|The Childhood Trust||41,511|
|The Clover Trust|5,000||
|The Bailey Thomas Charitable Trust|5,000||
|The DMF Ellis Charitable Trust|5,000||
|The London Marathon Grant||19,065|
|The Morrisons Foundation|13,437|8,372|



54 




**----- Start of picture text -----**<br>
2020-21 2019-20<br>**----- End of picture text -----**<br>


||**2020-21**|**2019-20**|
|---|---|---|
||||
|The National Fund||10,595|
|The O’Sullivan Family Charitable Trust|5,000|20,000|
|The Roger & Douglas Turner Charitable Trust|5,000|7,000|
|The Three Guineas Trust|25,607|15,000|
|Tula Trust|5,000||
|Two Ridings Community Foundation|10,000||
|Wandsworth Local Fund||12,732|
|Youth Investment Fund|53,001|62,368|
|Young Londoners Fund||37,397|
|Youth Music Fund||10,595|
|Zochonis Charitable Trust|30,500|25,000|
|29th May 1961 Charitable Trust|8,000|8,000|
|Zurich Community Trust|16,905|9,000|



The Trustees wish to acknowledge with sincere gratitude all of the many donors and supporters whose generous financial help makes a considerable contribution to our ability to continue our work. 

55 



## **Company Information** 

**Company number:** 01346252 **Charity number:** 275936 7-9 Elliott’s Place **Registered office:** London N1 8HX **Trustees:** Stephen Unwin Chair Chris Stefani Treasurer (resigned 20 January 2021) Sanjay Nair Treasurer (appointed Trustee 29 September 2020, appointed Treasurer 24 March 2021) 

Sam Bowerman Steven Clarke Kerry Crichlow David de Paeztron (resigned 24 March 2021) 

Austin Erwin Anna Hamilton Mary-Rachel McCabe Zoe Peden Richard Pogrel Diana Sutton Lindsay Thomas (resigned 24 March 2021) **Company secretary:** Katie Ghose **Bankers:** Barclays Bank plc 50 Pall Mall London SW1Y 5AX **Auditor:** Cooper Parry Group Limited Park View One Central Blvd, Blythe Valley Park, Solihull B90 8BG 

56 



**You can find out more about KIDS by visiting our website: www.kids.org.uk** 

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