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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 326864

Report of the Trustees and

Audited Financial Statements

for the Year Ended 31 March 2024

for

The Kidscape Campaign for Children's Safety

Williams & Co Epsom LLP Statutory Auditors 8-10 South Street Epsom Surrey KT18 7PF

The Kidscape Campaign for Children's Safety

Contents of the Financial Statements for the Year Ended 31 March 2024

Page
Report of the Trustees 2 to 9
Report of the Independent Auditors 10 to 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Cash Flow Statement 15
Notes to the Financial Statements 16 to 24
Detailed Statement of Financial Activities 25

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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 2019).

The Kidscape Campaign for Children's Safety is a registered charity. Its trading subsidiary is Kidscape Trading Limited, profits from which are passed through to the charity.

This report is created in addition to an easy read Annual Impact Review available on the kidscape website www.kidscape.org.uk

OBJECTIVES AND ACTIVITIES

Trust Deed information

The charity's objects contained in the company's memorandum of association are to preserve and safeguard children from sexual and other assaults by advancing their education into the prevention of such assaults.

Our vision is for all children to grow up in supportive communities safe from bullying and harm.

Our mission is to provide practical support, training, and advice to challenge bullying and protect young lives.

The purpose of the Charity are, for the public benefit:

This report provides a summary of our objectives, activities, and the outcomes of our work in the accounting period, 1st April 2023 to 31 March 2024.

Our main activities, achievements and performance.

In the last year (2023-24) we directly supported 8,228 children and young people , 2 ,065 parents and carers and 1,139 professionals across England and Wales.

strategy for 2021-

  1. REACH making sure we are reaching the children and families who need us most and that we have a Significant impact on their lives

  2. REPRESENT making sure staff and volunteers are representatives of the communities we serve, and that our programmes and services are accessible to children and families most impacted by bullying

  3. RESPOND making sure we listen to children, families, schools and communities and work together to Improve and develop programmes and services.

The Kidscape board of trustees and team would like to acknowledge our gratitude the contribution of previous CEO Lauren Seager-Smith, in particular for leading on the development and deliver of Hope and Help Strategy 2021-24

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

We aimed to reduce the impact of bullying and harm through programmes that:

Our performance

REACH

We have developed a new website to provide easier navigation and support. Kidscape provides a wealth of free resources and tools for professionals, parents/carers and children and young people to navigate bullying situations or deliver bullying awareness and prevention work.

to manage conflicts in relationships.

Significant growth has been seen across digital platforms such as Facebook and Instagram, for example Instagram followers have increased by 14% and Linkedin by 70%. We have 132,000 website users and 79,293 people receive our newsletter.

REPRESENT

We have developed a Welsh Language Policy and have begun to develop and deliver communications across social media

in Welsh Language.

Top tips translations

Now available on the website in 15 languages, including Ukrainian and Russian, plus an accessible version intended for readers with a sight loss or who are using a screen reader. We have also put together a multilingual poster sign-posting readers to the Top Tips, which can be displayed in libraries or other community spaces.

We have improved the diversity of children and families attending ZAP online workshops which now represents:

RESPOND

We have worked in partnership to create an adapted ZAP programme to be delivered to children with autism. We have piloted a Trauma Informed counselling provision to children referred for support from our Parent Advice Line.

Internal changes, staffing, patrons and ambassadors

Kidscape is a small and agile team of seven staff (March 2024) who are home-based across England and Wales, following the closure of our London office during the pandemic.

Kidscape experienced strategic leadership changes during 2023. Lauren Seager-Smith, previous CEO moved onto a new role in Spring 2023. Her departure was followed by a period of interim arrangements covered by Directors.

The trustee board appoint Paula Timms in September 2023 and a key element of her role was to undertake a review and refresh of the existing strategy 2021-24.

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

A priority this year has been investing in digital resources, following a successful brand review and significant growth across social media platforms. Kidscape appointed a Head of Digital Services in 2023 to lead on the development of a new website, with financial support from the Jingle Jam fund. The website formally launched in 2024 helping to increase brand awareness as the charity providing practical support to children and families experiencing bullying.

Training and programmes

Our in-school workshops are delivered face to face, providing rich learning experiences for both pupils and staff. The local place-based model continues to be an effective way to implement whole school and community change with the aim of creating safer communities.

Following the closure of our London office we have successfully adapted to an agile working arrangement giving us more opportunity to deliver our programmes and training online.

We are pleased to continue to offer our successful ZAP assertiveness workshops to young people aged 9- 16 years, and for their parents and carers, approximately once a month. These sessions are delivered online and accessible to families throughout England and Wales.

Our training courses for the childcare workforce, including Bullying Awareness; Safeguarding Children and Adults and Online Safety, continue to be well attended. We are grateful to our team of associate trainers for making this possible.

Delivery to corporate parent/carer networks has increased in popularity, and we have delivered to corporates including Hoares Bank, Vodafone, HSBC and Citi Bank. We have recently added new courses to the

Parent Advice Line

Our Parent Advice Line is a unique offering within the anti-bullying sector. During 2023-24 we moved to a freephone helpline number to increase accessibility, security and call quality.

We regularly receive calls from parents reporting their children are self-harming or have suicidal thoughts because of bullying, therefore showing a clear correlation between bullying and impact on mental health. We have been extremely fortunate to be able to fund therapy for a small proportion of these young people, thanks to the generosity of the Mather Family Charity Trust. The therapy has been provided by Service Six, a Midlands based youth support and counselling charity and evaluated by Nathalie Noret from the University of York. The literature review and evaluation were completed in 2024 and will be published formally in the Autumn.

Achievement Highlights

National Safeguarding Standards Award

The Safeguarding Standards Awards is a first-of-its-kind accreditation scheme for safeguarding launched by the safeguarding charity Thirtyone:eight, enabling UK-based organisations to independently verify and evidence their commitment to creating safer places for all. The process involved an intense nine-month audit and charity assessment. We were independently assessed against ten Safeguarding Standards, including governance, culture, policy and responding to concerns. The assessment provided valuable insight into our safeguarding practices. It helped us to identify our current strengths and areas where we can

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

Charity Film Award Winners

Our partnership film with Giants Live 'What does strong mean to you?' won the Bronze Award in our category at the charity film awards.

Jingle Jam Funding Award 2023

Funding is increasingly difficult across the charity sector, not least the anti-bullying sector as support for bullying is not recognised in statutory funding routes. Kidscape were absolutely delighted to receive funding via Jingle Jam, during 22-23 amounting to £240,816. This enabled our digital services and development investment.

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

FINANCIAL REVIEW Financial position

Review of the charity's financial position at the end of the period

We ended the year with a deficit of £293,416 against a budgeted deficit of £227,546. Kidscape has a robust fundraising strategy, and benefits from a diverse portfolio of income streams. At the end of the year the total income was £254,933. Expenditure was £563,894, this was below budgeted costs of £632,396 for the year. This year the charity received £93,251 from donations. The charity also raised over £79,606 through traded income, principally through the delivery of training to schools and the corporate sector.

2023/24 was largely funded by Jingle Jam funds, which were recognised in the 22/23 accounts. This fund has now been fully spent.

Financial procedures

There are robust financial procedures in place to monitor income and expenditure. These include daily checks of our online banking transactions, detailed cash flow reviews and monthly accounts produced by the Director of Finance and Administration. A board sub-committee meets with the CEO and Director of Finance and Administration each quarter to review income and expenditure, quarterly management accounts are prepared by our accountants with variance analysis, with finance reports provided each quarter to the full Board of Trustees.

Reserves policy

In 2019-2020 we reviewed our reserves policy in light of our reduced operating expenditure and the higher risks presented by the impact of the pandemic. We now aim to hold six months' worth of planned future operating expenditure, plus £200,000 to address potential cash flow variability. This is to address the continued volatility of the financial climate in the United Kingdom, the impact of high inflation, and the increasing demand for our services. On 31 March 2024, we held unrestricted free reserves of £539,291. Our forecast expenditure for 2024-2025 is £627,666.

Investment Policy

£100,000 of Kidscape's reserves are invested in a Cazenove Multi-Asset Fund, established, and approved by the Charity Commission. The value of the fund at the close of the financial year was £159,528. The target return objective is inflation plus 4% over an economic cycle. The investment into this fund was made after extensive research by the Trustees and members of the senior management team. It was noted that the Fund is widely used among charities, of all sizes, provides an appropriate level of risk, and that funds are available for withdrawal at any time.

Incorporation

Kidscape is going through an incorporation process and has set up a new charity as a company limited by guarantee with the name 'Kidscape' (company number 12363125) and registered charity number (1189243). As part of this process, the current charity's whole undertaking, including all its assets, liabilities, and functions, will be transferred to the new charity. This also includes staff and Trustees. The incorporation process faced ongoing delay due to the continued challenge of opening a new bank account. We have given advanced notice to funders where appropriate and will notify any funders where grant agreements will need to transfer from Kidscape Campaign for Children's Safety (charity number 326864) to Kidscape (charity number 1189243). We have received full legal support for the process from Bates Wells.

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT Structure, Governance and Management Trust Deed

The charity is governed by its Trust Deed. Legal responsibility for the management and stewardship of the charity is vested in the Board of Trustees. The CEO of the charity is responsible for the day-to-day management of the organisation and is responsible to the Board of Trustees.

Recruitment and Appointment of Trustees

In this financial year, we were supported by a team of 10 Trustees with a broad range of experience. 8 Trustees are male and 2 are female. One trustee resigned due to external commitments. The Trustee board includes designated roles of the Chair, Treasurer and Safeguarding Lead.

The Trust Deed requires Trustees to meet once a year, but they meet four times per year, and this was the case in the year to 31 March 2024 (with a mix of remote and face-to-face meetings). There are three additional sub-committees to the board which include Finance, Risk and Governance, Income Generation, and Service Provision.

Trustee Induction and Training

Kidscape practices safer recruitment of staff and volunteers. Trustees are appointed through a robust selection process which includes an application process, interviews with the Chair and a panel of Trustees, provision of references, and relevant clearance.

Trustees are provided with a full induction that includes:

Trustees are provided with training in bullying awareness and child protection and are offered trustee induction training with NCVO.

Trustees are kept up to date on key charity governance directives, training and publications by the Chair and the CEO. Trustees are in contact with the CEO and staff on a regular basis. The Chair of Trustees holds formal supervision with each Trustee on an annual basis. The Trustees have regard for the Charity Commission's guidance on charitable purposes and public benefit when reviewing Kidscape's aims and objectives and plans for future activities.

Risk Management

Members of the Board of Trustees acknowledge their responsibility for the management of risk, and work with senior staff to identify and manage any risks, which Kidscape might face. The risk register is updated quarterly and circulated to the board of trustees.

Where risk is identified, systems and procedures are put in place to mitigate the level of risk to the charity. Internal control risks are minimised through procedures for authorisation that are reviewed at least on an annual basis. The charity has undergone a thorough health and safety assessment and has invested in ongoing support through Citation. In 2018 the charity commissioned an external finance review to assess Kidscape's internal financial control environment, having regard to Charity Commission guidance (CC8: Internal financial controls for charities) to ensure we are benefitting from the most effective management information to support staff and trustees. In 2022 we commissioned Thirtyone:eight to conduct an external audit of our safeguarding policy and procedures. This was concluded in Spring 2023, and we responded to a number of recommendations, including an update of the Kidscape Safeguarding Policy and the production of an Annual Safeguarding Report to the Board of Trustees. We achieved the Safeguarding Award in 2023.

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 326864

Principal address (accountants)

8-10 South Street Epsom Surrey KT18 7PF

Trustees

John Hadjipateras Ian Joseph - Chairman (resigned 03/06/2024) Calum Smyth (resigned 03/06/2024) Elliott Rae (resigned 18/09/2023) Sania Shakoor Kitty Poole Richard Bowyer Salvatore Petrone Joe Plumb (deceased 12/12/2023) Jason Tait

The following Trusters were appointed after the balance sheet date: Rebecca Gray Chairman (appointed 18/06/2024)

Principal Officers

Paula Timms - Chief Executive Lisa Spencer - Directors of Finance

Bankers

Lloyds Bank 4 West Street Havant Hants PO9 1PE

Auditors

Williams & Co Epsom LLP, Statutory Auditors 8-10 South Street Epsom Surrey KT18 7PF

Solicitors

Stone King LLP 16 St John's Lane London EC1M 4BS

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The Kidscape Campaign for Children's Safety

Report of the Trustees for the Year Ended 31 March 2024

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Rebecca Gray- Chairman - Trustee

Salvatore Petrone Treasurer - Trustee

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Report of the Independent Auditors to the Trustees of The Kidscape Campaign for Children's Safety

Opinion

We have audited the financial statements of The Kidscape Campaign for Children's Safety (the 'charity') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity's ability to continue as a going concern for a period of at least twelve 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 Annual Report, other than the financial statements and our Report of the Independent Auditors 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which 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 charity'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 charity or to cease operations, or have no realistic alternative but to do so.

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Report of the Independent Auditors to the Trustees of The Kidscape Campaign for Children's Safety

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 a Report of the Independent Auditors 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.

The auditor's assessment of the susceptibility of the entity's financial statements to material misstatement, including how fraud might occur. ICAEW guidance relating to reporting on irregularities, November 2020, based on ISA 700 A39-1 to A39-5

ICAEW guidance relating to reporting on irregularities, November 2020, based on ISA 700 A39-1 to A39-5 A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

for and on behalf of Williams & Co Epsom LLP Statutory Auditors 8-10 South Street Epsom Surrey KT18 7PF

Date: .............................................

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The Kidscape Campaign for Children's Safety

Statement of Financial Activities for the Year Ended 31 March 2024

2024
Unrestricted
Restricted
Total
funds
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
146,673
108,260
254,933
EXPENDITURE ON
Raising funds
3
53,616
51,196
104,812
Charitable activities
4
ZAP
-
96,408
96,408
Parent Advice Line
1,955
24,985
26,940
The Westminster Foundation (Grosvenor)
945
8,712
9,657
Training
-
58,124
58,124
Other general charitable activities
9,323
-
9,323
Support
-
44,505
44,505
RISE
-
785
785
School Sessions
-
5,643
5,643
RRE programme (Welsh Government)
-
-
-
Gemini Foundation
-
-
-
Pilot Projects
-
-
-
Jingle Jam
-
191,230
191,230
Mather
-
7,920
7,920
Lawson
-
-
-
Hollyhock
-
-
-
Youth Endowment Fund
-
8,547
8,547
Total
65,839
498,055
563,894
Net gains/(losses) on investments
15,545
-
15,545
NET INCOME/(EXPENDITURE)
96,379
(389,795)
(293,416)
Transfers between funds
14
(177,649)
177,649
-
Net movement in funds
(81,270)
(212,146)
(293,416)
RECONCILIATION OF FUNDS
Total funds brought forward
620,561
212,616
833,177
TOTAL FUNDS CARRIED FORWARD
539,291
470
539,761		 2023
Total
funds
£
763,289
100,928
56,144
23,506
-
-
124,287
44,699
16,974
24,377
9,341
5,400
426
17,452
7,200
1,179
32,445
-
464,358
(6,221)
292,710
-
292,710
540,467
833,177

The notes form part of these financial statements

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The Kidscape Campaign for Children's Safety

Balance Sheet 31 March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 3,963 - 3,963 -
Investments 11 159,628 - 159,628 144,083
163,591 - 163,591 144,083
CURRENT ASSETS
Debtors 12 12,643 - 12,643 26,936
Cash at bank 412,783 - 412,783 687,041
425,426 - 425,426 713,977
CREDITORS
Amounts falling due within one year 13 (49,726) - (49,726) (24,883)
NET CURRENT ASSETS 375,700 - 375,700 689,094
TOTAL ASSETS LESS CURRENT LIABILITIES 539,291 - 539,291 833,177
NET ASSETS 539,291 - 539,291 833,177
FUNDS 14
Unrestricted funds:
General fund 68,051 63,923
Designated fund - Parent advice line 7,271 63,512
Investment fund 459,818 444,273
Designated fund - Pilot Projects 4,151 48,853
539,291 620,561
Restricted funds - 212,616
TOTAL FUNDS 539,291 833,177

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 04 October 2024

............................................. Rebecca Gray - Chairman - Trustee

............................................. Salvatore Petrone - Trustee

The notes form part of these financial statements

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The Kidscape Campaign for Children's Safety

Cash Flow Statement for the Year Ended 31 March 2024

2024
Notes
£
Cash flows from operating activities
Cash generated from operations
1
(270,190)
Net cash (used in)/provided by operating activities
(270,190)
Cash flows from investing activities
Purchase of tangible fixed assets
(4,068)
Net cash (used in)/provided by investing activities
(4,068)
Change in cash and cash equivalents
in the reporting period
(274,258)
Cash and cash equivalents at the
beginning of the reporting period
687,041
Cash and cash equivalents at the end
of the reporting period
412,783		 2023
£
298,576
298,576
-
-
298,576
388,465
687,041

The notes form part of these financial statements

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The Kidscape Campaign for Children's Safety

Notes to the Cash Flow Statement for the Year Ended 31 March 2024

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2024
£
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities)
(293,886)
Adjustments for:
Depreciation charges
105
(Gain)/losses on investments
(15,545)
Decrease/(increase) in debtors
14,293
Increase in creditors
24,843
Net cash (used in)/provided by operations
(270,190)		 2023
£
292,710
-
6,221
(11,323)
10,968
298,576

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.23 Cash flow At 31.3.24
£ £ £
Net cash
Cash at bank 687,041 (274,258) 412,783
687,041 (274,258) 412,783
Total 687,041 (274,258) 412,783

The notes form part of these financial statements

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The Kidscape Campaign for Children's Safety

Notes to the Financial Statements for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

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 Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Allocation and apportionment of costs

Costs are allocated to projects including attributable overhead.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on reducing balance Computer equipment - 20% on cost

Assets costing below £500 are not capitalised by the Charity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the report of the trustees.

Within general reserves an amount has been allocated as an investment fund to provide security and longevity to the funding of the charity.

Pension costs

The charity operates a stakeholder pension scheme which is available to all staff.

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The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

2. DONATIONS AND LEGACIES

Donations
Training income
Grants
Legacies
Grants Receivable:
Restricted
Training income
The Westminster Foundation (Grosvenor)
Gemini Foundation
RRE programme (Welsh Government)
Jingle Jam
Mather
ZAP
Hollyhock
Total		 2024
£
93,251
79,606
76,733
5,343
254,933
2024
£
79,606
8,712
-
-
-
-
11,645
13,278
108,260		 2023
£
79,374
100,508
408,161
175,246
763,289
2023
£
46,305
-
5,200
9,491
240,816
7,200
21,376
32,445
362,834

Grants Receivable:

Unrestricted

Included within unrestricted income was a grant or £37,023 (2023: £45,000) from Raise Your Hands and D G Cox Charitable.

Training Income:

The Charity received £79,606 (2023: £100,509) in relation to training income completed by Kidscape Limited. This is included within donations above. The total level of training income generated by the Charity and Limited company combined was £79,606 (2023: £100,509).

3. RAISING FUNDS

Raising donations and legacies

Staff costs
Insurance
Telephone
Postage and stationery
Sundries
IT costs
Fundraising costs including marathon entry fees
Travel
Subscriptions
Accountancy
Legal & professional		 2024
£
40,850
2,307
3,677
1,045
4,472
18,550
18,757
1,962
6,936
981
5,275
104,812		 2023
£
39,184
286
1,015
2,733
5,070
4,446
27,880
257
1,118
873
18,066
100,928

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The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

4. CHARITABLE ACTIVITIES COSTS

ZAP
Parent Advice Line
The Westminster Foundation
(Grosvenor)
Training
Other general charitable activities
Support
RISE
School Sessions
Jingle Jam
Mather
Youth Endowment Fund
SUPPORT COSTS
Other general charitable activities		 Support
Direct
costs (see
Costs
note 5)
Totals
£
£
£
96,408
-
96,408
26,940
-
26,940
9,657
-
9,657
58,124
-
58,124
(10,992)
20,315
9,323
44,505
-
44,505
785
-
785
5,643
-
5,643
191,230
-
191,230
7,920
-
7,920
8,547
-
8,547
438,767
20,315
459,082
Governance
costs
£
20,315

5. SUPPORT COSTS

Support Costs

The allocation of support costs has been based on estimated proportions of time costs of staff and the expenditure related to their activity. This is consistent with the allocation basis from the previous year.

6. AUDITORS' REMUNERATION

Audit fees in the year were £4,500 (2023: £4,000). In addition fees of £14,000 (2023: £12,000) were paid to the auditors for provision of additional services including quarterly management accounts and preparation of the statutory accounts.

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

None of the trustees received any remuneration during the year (2023: £Nil).

The Charity has a de minimis policy in relation to trivial expenditure such as refreshments for Trustee's meetings which are not disclosed separately in the accounts.

18 of 26

The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

9.

2024
Full-time
4
Part-time
6
10
2024
£
Wages and salaries
318,889
Social security costs
26,962
Pension costs
14,686
Key management staff emoluments:
£60,001 - £70,000
1
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
400,457
362,832
EXPENDITURE ON
Raising funds
88,175
12,753
Charitable activities
ZAP
-
56,144
Parent Advice Line
23,506
-
Other general charitable activities
79,556
44,731
Support
-
44,699
RISE
-
16,974
School Sessions
-
24,377
RRE programme (Welsh Government)
-
9,341
Gemini Foundation
-
5,400
Pilot Projects
426
-
Jingle Jam
-
17,452
Mather
-
7,200
Lawson
-
1,179
Hollyhock
-
32,445
Total
191,663
272,695
Net gains/(losses) on investments
(6,221)
-
NET INCOME
202,573
90,137
Transfers between funds
(122,478)
122,478
Net movement in funds
80,095
212,615
RECONCILIATION OF FUNDS
Total funds brought forward
540,467
-
TOTAL FUNDS CARRIED FORWARD
620,562
212,615		 2023
4
7
11
2023
£
279,141
25,109
12,110
1
Total
funds
£
763,289
100,928
56,144
23,506
124,287
44,699
16,974
24,377
9,341
5,400
426
17,452
7,200
1,179
32,445
464,358
(6,221)
292,710
-
292,710
540,467
833,177

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The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

10. TANGIBLE FIXED ASSETS

Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2023
13,534
40,992
Additions
-
4,068
At 31 March 2024
13,534
45,060
DEPRECIATION
At 1 April 2023
13,534
40,992
Charge for year
-
105
At 31 March 2024
13,534
41,097
NET BOOK VALUE
At 31 March 2024
-
3,963
At 31 March 2023
-
-
11.
FIXED ASSET INVESTMENTS
Shares in
group
undertakings
Listed
investments
£
£
MARKET VALUE
At 1 April 2023
100
143,983
Revaluations
-
15,545
At 31 March 2024
100
159,528
NET BOOK VALUE
At 31 March 2024
100
159,528
At 31 March 2023
100
143,983		 Totals
£
54,526
4,068
58,594
54,526
105
54,631
3,963
-
Total
£
144,083
15,545		 54,631
3,963
-
159,628
159,628
144,083

Shares in group undertakings represents the investment held in Kidscape Limited. Listed investments represents the balance held with Schoders Investments Funds.

There were no investment assets outside the UK.

Cost or valuation at 31 March 2024 is represented by:

Shares in
group Listed
undertakings investments Total
£ £ £
Valuation in 2024 100 159,528 159,628

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The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

11. FIXED ASSET INVESTMENTS - continued

Share in Group Undertakings:

The Kidscape Campaign for Children's Safety owns all of the share capital of Kidscape Limited, and the profits of Kidscape Limited are distributed through Gift Aid to the Campaign. Consolidated financial statements have not been prepared as the Trustees feel that the results of the subsidiary are not material to the results of the group under s383(c) SORP 2005. Disclosure of the investment at market value (per the Charities' SORP) is not considered appropriate, and the investment is shown at its nominal value. Results for the periods were:

nominal value. Results for the periods were:
2024 2023
£ £
Turnover 27,101 41,751
Net Profit/(Loss) 128 (178)
Gross assets 14,025 20,124
Net assets 11,646 11,518

Fixed Asset Investments:

The Charity invested £100,000 in Schroders Investment Funds in March 2015. The carrying value of the portfolio as at 31 March 2024 was £159,528 (2023: £143,983).

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Amounts owed by subsidiary
Accrued income		 2024
£
4,919
2,378
5,346
12,643		 2023
£
5,537
10,877
10,522
26,936

The amounts owed by the subsidiary undertaking represents funding provided out of gift aid payments previously made by the campaign.

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accrued expenses		 2024
£
972
48,754
49,726		 2023
£
-
24,883
24,883

21 of 26

The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

14. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£ £ £ £
Unrestricted funds
General fund 63,923 75,619 (71,491) 68,051
Designated fund - Parent advice line 63,512 5,215 (61,456) 7,271
Investment fund 444,273 15,545 - 459,818
Designated fund - Pilot Projects 48,853 - (44,702) 4,151
620,561 96,379 (177,649) 539,291
Restricted funds
ZAP - (93,283) 93,283 -
Parent Advice Line - (24,986) 24,986 -
RISE (R) - (785) 785 -
School Sessions - (5,643) 5,643 -
Support - (44,505) 44,505 -
Jingle Jam 212,616 (212,616) - -
Mather - (7,920) 7,920 -
Highway One Trust - (500) 500 -
Youth Endowment Fund - (27) 27 -
212,616 (390,265) 177,649 -
TOTAL FUNDS 833,177 (293,886) - 539,291
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 139,473 (63,854) - 75,619
Designated fund - Parent advice line 7,200 (1,985) - 5,215
Investment fund - - 15,545 15,545
146,673 (65,839) 15,545 96,379
Restricted funds
ZAP 3,126 (96,409) - (93,283)
Parent Advice Line (1) (24,985) - (24,986)
Training 74,624 (74,624) - -
The Westminster Foundation 8,712 (8,712) - -
(Grosvenor)
RISE (R) - (785) - (785)
Hollyhock 13,278 (13,278) - -
School Sessions - (5,643) - (5,643)
Support - (44,505) - (44,505)
Jingle Jam 1 (212,617) - (212,616)
Mather - (7,920) - (7,920)
Highway One Trust - (500) - (500)
Youth Endowment Fund 8,520 (8,547) - (27)
108,260 (498,525) - (390,265)
TOTAL FUNDS 254,933 (564,364) 15,545 (293,886)

22 of 26

The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

14. MOVEMENT IN FUNDS - continued Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£ £ £ £
Unrestricted funds
General fund (47,086) 233,486 (122,477) 63,923
Designated fund - Parent advice line 87,251 (23,738) (1) 63,512
Investment fund 450,494 (6,221) - 444,273
Designated fund - Pilot Projects 49,808 (955) - 48,853
540,467 202,572 (122,478) 620,561
Restricted funds
ZAP - (35,049) 35,049 -
RISE (R) - (16,974) 16,974 -
School Sessions - (24,377) 24,377 -
Support - (44,699) 44,699 -
Gemini Foundation - (200) 200 -
Jingle Jam - 212,616 - 212,616
Lawson - (1,179) 1,179 -
- 90,138 122,478 212,616
TOTAL FUNDS 540,467 292,710 - 833,177
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 400,456 (166,970) - 233,486
Designated fund - Parent advice line 1 (23,739) - (23,738)
Investment fund - - (6,221) (6,221)
Designated fund - Pilot Projects - (955) - (955)
400,457 (191,664) (6,221) 202,572
Restricted funds
ZAP 21,376 (56,425) - (35,049)
Training 46,305 (46,305) - -
RISE (R) - (16,974) - (16,974)
Welsh Government 9,491 (9,491) - -
Hollyhock 32,445 (32,445) - -
School Sessions - (24,377) - (24,377)
Support - (44,699) - (44,699)
Gemini Foundation 5,200 (5,400) - (200)
Jingle Jam 240,815 (28,199) - 212,616
Mather 7,200 (7,200) - -
Lawson - (1,179) - (1,179)
362,832 (272,694) - 90,138
TOTAL FUNDS 763,289 (464,358) (6,221) 292,710

23 of 26

The Kidscape Campaign for Children's Safety

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

14. MOVEMENT IN FUNDS - continued

Pilot projects

The board have agreed to designate funds to support consultation, development, and growth of pilot projects identified through the strategic review process while we seek further funding. These include development of trauma informed therapeutic services for children, consultation on the development of a youth support hub, and funding for a community leader and youth engagement coordinator to increase our reach into diverse communities and further enhance youth consultation and leadership within the charity.

ZAP (Schools and Community)/ Parent Advice Line

ZAP bullying awareness and resilience workshops (delivered both in the community and in schools), and the Parent Advice Line are vital services that Kidscape provides to children and families. The board have agreed to designate funds for these services to secure a foundational level of delivery, on which we will seek further funds to expand, over the next three years.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

16. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

17. ULTIMATE CONTROLLING PARTY

The Charity is under the control of the Trustees.

18. CONNECTED UNDERTAKINGS

The Kidscape Campaign for Children's Safety has a wholly-owned trading subsidiary, Kidscape Limited. The company is registered in England and operates within the UK. For further details, see note 10 to these accounts.

During the year the Limited company made total gift aid donations to the Charity of £26,500 (2023: £41,500). The intercompany balance at the year-end was £2,378 (2023: £10,877).

Consolidated financial statements have not been prepared as the Trustees feel that the results of the subsidiary are not material to the results of the group under s383(c) SORP 2005.

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