**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: 

- to protect children and young people from bullying and other forms of harm, and to promote the wellbeing of children and young people, in particular (without limitation) by: 

- advancing the education of children and young people in relation to bullying and other forms of harm, by means including but not limited to community and school-based workshops. 

- promoting the building of communities of support to keep children safe from bullying and other forms of harm, by means including but not limited to providing training, resources, peer mentoring and other forms of support, in each case parents, carers, schools, sports clubs and organisations that have contact with children and families; and 

- to advance any other charitable purposes which the trustees may time to time think fit and which are in the opinion of the trustees complementary to the foregoing objects. 

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: 

- Build communities of support 

- Reduce isolation and loneliness 

- Promote positive relationships 

- Support resilience and wellbeing 

- Help children recognise and respond to bullying behaviour 

## **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: 

- Free School Meals (42%) 

- Children with a disability (43%) 

- Autistic Spectrum Disorder (32%) 

## 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: 

- Kidscape Trustee Role Description and Person Specification 

- The main documents that set out the operational framework for Kidscape including the Constitution 

- The latest published accounts 

- The latest business plans 

- The latest annual review 

- The Kidscape Safeguarding Policy (including the code of conduct for staff and volunteers) 

- The essential trustee: what you need to know, what you need to do (CC3) 

- The Charity Governance code for smaller charities 

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 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable 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 charity will continue in business. 

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: 

- give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming resources and application of resources, 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 Charities Act 2011. 

## **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: 

- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or 

- sufficient accounting records have not been kept; or 

- the financial statements are not in agreement with the accounting records and returns; 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, 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 

- Enquiry of management, those charged with governance and the in-house legal team around actual and potential litigation and claims. 

- Enquiry of entity staff in tax and compliance functions to identify any instances of non-compliance with laws and regulations. 

- Reviewing minutes of meetings of those charged with governance. 

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. 

- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business. 

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<br>Unrestricted<br>Restricted<br>Total<br>funds<br>funds<br>funds<br>Notes<br>£<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>146,673<br>108,260<br>254,933<br>**EXPENDITURE ON**<br>Raising funds<br>3<br>53,616<br>51,196<br>104,812<br>**Charitable activities**<br>4<br>ZAP<br>-<br>96,408<br>96,408<br>Parent Advice Line<br>1,955<br>24,985<br>26,940<br>The Westminster Foundation (Grosvenor)<br>945<br>8,712<br>9,657<br>Training<br>-<br>58,124<br>58,124<br>Other general charitable activities<br>9,323<br>-<br>9,323<br>Support<br>-<br>44,505<br>44,505<br>RISE<br>-<br>785<br>785<br>School Sessions<br>-<br>5,643<br>5,643<br>RRE programme (Welsh Government)<br>-<br>-<br>-<br>Gemini Foundation<br>-<br>-<br>-<br>Pilot Projects<br>-<br>-<br>-<br>Jingle Jam<br>-<br>191,230<br>191,230<br>Mather<br>-<br>7,920<br>7,920<br>Lawson<br>-<br>-<br>-<br>Hollyhock<br>-<br>-<br>-<br>Youth Endowment Fund<br>-<br>8,547<br>8,547<br>**Total**<br>65,839<br>498,055<br>563,894<br>Net gains/(losses) on investments<br>15,545<br>-<br>15,545<br>**NET INCOME/(EXPENDITURE)**<br>96,379<br>(389,795)<br>(293,416)<br>**Transfers between funds**<br>14<br>(177,649)<br>177,649<br>-<br>**Net movement in funds**<br>(81,270)<br>(212,146)<br>(293,416)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>620,561<br>212,616<br>833,177<br>**TOTAL FUNDS CARRIED FORWARD**<br>539,291<br>470<br>539,761|2023<br>Total<br>funds<br>£<br>763,289<br>100,928<br>56,144<br>23,506<br>-<br>-<br>124,287<br>44,699<br>16,974<br>24,377<br>9,341<br>5,400<br>426<br>17,452<br>7,200<br>1,179<br>32,445<br>-<br>464,358<br>(6,221)<br>292,710<br>-<br>292,710<br>540,467<br>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<br>Notes<br>£<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>(270,190)<br>Net cash (used in)/provided by operating activities<br>(270,190)<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>(4,068)<br>Net cash (used in)/provided by investing activities<br>(4,068)<br>**Change in cash and cash equivalents**<br>**in the reporting period**<br>(274,258)<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>687,041<br>**Cash and cash equivalents at the end**<br>**of the reporting period**<br>412,783|2023<br>£<br>298,576|
|---|---|
||298,576|
||-|
||-|
|||
||298,576<br>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<br>£<br>**Net (expenditure)/income for the reporting period (as per the**<br>**Statement of Financial Activities)**<br>(293,886)<br>**Adjustments for:**<br>Depreciation charges<br>105<br>(Gain)/losses on investments<br>(15,545)<br>Decrease/(increase) in debtors<br>14,293<br>Increase in creditors<br>24,843<br>**Net cash (used in)/provided by operations**<br>(270,190)|2023<br>£<br>292,710<br>-<br>6,221<br>(11,323)<br>10,968<br>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 

15 of 26 



**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. 

16 of 26 



## **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<br>Training income<br>Grants<br>Legacies<br>**Grants Receivable:**<br>Restricted<br>Training income<br>The Westminster Foundation (Grosvenor)<br>Gemini Foundation<br>RRE programme (Welsh Government)<br>Jingle Jam<br>Mather<br>ZAP<br>Hollyhock<br>Total||2024<br>£<br>93,251<br>79,606<br>76,733<br>5,343<br>254,933<br>2024<br>£<br>79,606<br>8,712<br>-<br>-<br>-<br>-<br>11,645<br>13,278<br>108,260||2023<br>£<br>79,374<br>100,508<br>408,161<br>175,246<br>763,289<br>2023<br>£<br>46,305<br>-<br>5,200<br>9,491<br>240,816<br>7,200<br>21,376<br>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<br>Insurance<br>Telephone<br>Postage and stationery<br>Sundries<br>IT costs<br>Fundraising costs including marathon entry fees<br>Travel<br>Subscriptions<br>Accountancy<br>Legal & professional|2024<br>£<br>40,850<br>2,307<br>3,677<br>1,045<br>4,472<br>18,550<br>18,757<br>1,962<br>6,936<br>981<br>5,275<br>104,812|2023<br>£<br>39,184<br>286<br>1,015<br>2,733<br>5,070<br>4,446<br>27,880<br>257<br>1,118<br>873<br>18,066|
|---|---|---|
|||100,928|



17 of 26 



## **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<br>Parent Advice Line<br>The Westminster Foundation<br>(Grosvenor)<br>Training<br>Other general charitable activities<br>Support<br>RISE<br>School Sessions<br>Jingle Jam<br>Mather<br>Youth Endowment Fund<br>**SUPPORT COSTS**<br>Other general charitable activities|Support<br>Direct<br>costs (see<br>Costs<br>note 5)<br>Totals<br>£<br>£<br>£<br>96,408<br>-<br>96,408<br>26,940<br>-<br>26,940<br>9,657<br>-<br>9,657<br>58,124<br>-<br>58,124<br>(10,992)<br>20,315<br>9,323<br>44,505<br>-<br>44,505<br>785<br>-<br>785<br>5,643<br>-<br>5,643<br>191,230<br>-<br>191,230<br>7,920<br>-<br>7,920<br>8,547<br>-<br>8,547<br>438,767<br>20,315<br>459,082<br>Governance<br>costs<br>£<br>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<br>Full-time<br>4 <br>Part-time<br>6 <br>10<br>2024 <br>£<br>Wages and salaries<br>318,889 <br>Social security costs<br>26,962 <br>Pension costs<br>14,686 <br>Key management staff emoluments:<br>£60,001 - £70,000<br>1 <br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>400,457<br>362,832<br>**EXPENDITURE ON**<br>Raising funds<br>88,175<br>12,753<br>**Charitable activities**<br>ZAP<br>-<br>56,144<br>Parent Advice Line<br>23,506<br>-<br>Other general charitable activities<br>79,556<br>44,731<br>Support<br>-<br>44,699<br>RISE<br>-<br>16,974<br>School Sessions<br>-<br>24,377<br>RRE programme (Welsh Government)<br>-<br>9,341<br>Gemini Foundation<br>-<br>5,400<br>Pilot Projects<br>426<br>-<br>Jingle Jam<br>-<br>17,452<br>Mather<br>-<br>7,200<br>Lawson<br>-<br>1,179<br>Hollyhock<br>-<br>32,445<br>**Total**<br>191,663<br>272,695<br>Net gains/(losses) on investments<br>(6,221)<br>-<br>**NET INCOME**<br>202,573<br>90,137<br>**Transfers between funds**<br>(122,478)<br>122,478<br>**Net movement in funds**<br>80,095<br>212,615<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>540,467<br>-<br>**TOTAL FUNDS CARRIED FORWARD**<br>620,562<br>212,615||2023<br>4<br>7<br>11<br>2023<br>£<br>279,141<br>25,109<br>12,110<br>1<br>Total<br>funds<br>£<br>763,289<br>100,928<br>56,144<br>23,506<br>124,287<br>44,699<br>16,974<br>24,377<br>9,341<br>5,400<br>426<br>17,452<br>7,200<br>1,179<br>32,445<br>464,358<br>(6,221)<br>292,710<br>-<br>292,710<br>540,467<br>833,177|
|---|---|---|
||||
||||



19 of 26 



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



20 of 26 



## **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<br>Amounts owed by subsidiary<br>Accrued income|2024<br>£<br>4,919<br>2,378<br>5,346<br>12,643|2023<br>£<br>5,537<br>10,877<br>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<br>Accrued expenses|2024<br>£<br>972<br>48,754<br>49,726|2023<br>£<br>-<br>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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