Chorlty number: 510785 Derby Klds, Camp Trv5tees' Report ond Flnonciol Statements For the Yeor Ended 31 Morch 2024 INS
AUDIT
Derbu Kids, Comp Contents Page Reference and Admlnlstrotive Detoils of the Charitu. Its Trustees and Advrsèrs Trustees, Report Independent Examlner's Report Statement of Finonciul Actlvitles Balonce Sheèt Notes to the Financlal Stuternents 10-23
Derby Kids, Comp Reference and Admlnlstrotlve Detalls of the Choritu, Its Trustees and Advlsers For the Year Endèd 31 Narch 2024 Trustees C Edwards. Cholr H Edwards K 14orby L Boileu G Clilfe C Plowourth B Barross (oppointed 30 November 2023) E Johnson (OPPDinted 30 Noveinber 2025) S Ellls (appoliiled 30 November 2023) T Lowden (oppolnted 30 November 2023) A Brell (oppolnteol 30 November 2023) C Morleu (I'esloned SO November. 2023) S Fleiriiig {resSgned 30 November 2025) Charity règistered number 510785 PrinGlpal off ice 177 Has8ock Lone South Shlpleu Derbyshlre DE757JE Accountants Doins Audit Limited Chorrered Accounton15 2 Etruriu Office Villoge Forge Lane Eti'urio Stoke on Trent STI 5RQ Bunkers Notlonol Westminter Bonk PLC 1 Chestei-lield Rood Derbu DE55 7ZR Caml)rldge and Couiltles Boiik 58 New Wolk Chornwood CoLJrt Leicester LEI 6T[ Poge 1
Derby Kid5. Camp TTUStees' Report For the Yeor Ended 31 March 2024 Churitob1t objeets The objects of the ossociotion sholl be Ihe rellel of povertiJ ond tlie odvoncemenl of educo',ion for the children In Yeed (os defined by The Children Act 1989) resldent li) the City of Derby & 5urroundinfj areos ond elsewhere ut the discre,tlan of the cc>mmlttee (hereln ofter colled ihe'orea of benefil'l. Activities Deyhy Kids. Comp is 0 100% volunteer run chorlty comFrirtted io providing free holiday5 for over 300 of Derby ond the sui'rounding qi'eo's most de5ervlng young clilldren. With communlty ond pi'ivale sector help ond the supporl of opproximotely 200 volunteers eoch yeor. 117ese chlldi-en benefit from what ma J be their onlu opporlvntt"J of o hollduy thls ueor enjoyiiig qn exciting, fun. free breok in the grecjl OLttdoors. Enjoying wolks. notijre Iroils, sports days ond lolent ights on cami:, as well 05 ti"Ips lo locol altrcictions and compflres ol nloht. IherE 18 olwJus on event or octivlly to 5uII the Ilveliest lo the m051 .£ensitive of childi-en to lJring out their best ob'olitie5. Trustees The Monogemeni Comn)Illee ond Iherelore, Ti'vstees who hove octed ot csny Ilme during the finonciol yeor ore Untll the AGM on 30 MOve,beF. 2023 Chrls Edwoi-css Cotherlne Howourth Sue Flemli)g George ciiffe Leone Balley l<erru Clorke Heoth Parkln Rachel Sponner Honnoh Edwords Cler,i Morleu Following the AGM on 30 November 2023 Chrls EL*words Cijilierine Howourih Tommy Loven Sluort Ellis Leane Balley Kerry bA.orby Choirmon Vlce Choir Secretory Treogui'er Coinp Orgoniser Volunteer Orgonlser Equlpmenl Officer Fuiidraisiiig Oflicer Publlclty Officer Volunleers, Represenlu15ve Safeguarding Officer blgilol Tronsformorlon Officer Trustee Honngh Idwords Ben Borrass Angelino Brett Georoe Cliffe Eloine Johnson Non Trustee Moiogement Svpporl Aoles Sofeguurding Officer Liso Murphy r4edicol Officer Aob Brodley Heolih & Sofaty Officer Peul Mcconn Rob Brodley Paul Ncconn The chority is unlncorporoted and is coiistiluted os on Assoclatlon. The toystitulion wos oéopled on 7 o-lober 1980 05 omended subsequen11u on iiarlous dates, the lolest omendmenl being cn 26 JLine 2011. The omendment in June 2011 updoted the orec of benefit of the chorlty from "Derby Ctty to "City of Derby & sdrroupding oreos ond elsewhere ot tho discretlon ol t,ie commlllee" Oue to thu increoslng demond on rlie serviccs provided, 11)is allows Derb4 Kids, Camp io Include those deserving children who live just ou1side the cit4, or wlio ore referred to Us fi'om other. oreos bu other ogencses. The Ti'ustees are iJetermiiied however. thot the core focus remoins on the City of Deib,4 Page 2
Derby Kldg Camp Trustee5' Report (continued) For tlie Yeor Ended 51 Narch 2024 Der-by Klds. Conip is governed ils Trustee. ond Members. Monuol (lost issve dale r-'ebruory 2009)- 'Members' ol'e occepted if they love helpelfj op, o DI<C sumnier holidoy. oli o fup,droislno evcnt oi" have octivelu helped with tho Group'5 ocllvitles 01)d hove expressed desii'e 10 loln (Note. however, Ihol o 'Member' will not outomoiiiolly he accepted os a 'Volonreer Helper. on tlie holidous). The stringent I'ecruitment procÈdures of volui)leers to slolf Ilie holidoys oi"e sel out Iii the TrLJStee ond Nembers, Nonuol. This defines the reqviiemenl for DBS che.cks ot least every three yeors, occeptoble relerences 01)d foce-to-loce Interwlews with opplicanls by a Camp LÈode.r or Member of the t4onagemenl Comrriillee. All new Inembers to the onagement Coimmittee (Trustees) ol'e electe6 at ihe AGM bu o show ol honds, given afi Induction by their predecessor (Y oil)ei meniber of tlie Coinmillee, copies of all relevonl docuinents and a copy of the Trustee ond Meniber's Munuol. Procp.dures ol'e in ploce to ensuie Ihot oll octivltles corrlÈd out hove beep subject to rlgoui'ous risk ossessments wlilch cjre reguloi.ly reviewed ond the frbstees ensuie Ihot iJracedui-e5 ore In ploce to idenlify chonge5 In legislation oiid OUK coinplionce Ihei'ewlth. Statement of Trustee5' Responslbllltles Cliuritu low requli-es the Trijstees lo prepare flnonclol stolement5 foi" each finonclal yeor whlch glve o li.ue ond foir view of Ib.e stole of offoirs o* the chor11y ond of Ihe surplus or deficit of Ilie chttrily for Ihol period. In preporing the Ilnonclal stolenients. Ihe Trustees are required to.. select suitoble occountiiig PDllcies ond theii upply them con8lslenlly.' make ludgen1ents ond estlinotes thtst orè reasonable and prudent- pi'epore the financial srot2Ments on a goin9 concern bosls unless11 Is inoppropriote lo pre5uire thot the chorltu will continue In business. The Trustees ore responsible for keeping pi'opÈr ottounllng records whlcli dlsclose with reasonable occurocy at ony Ilme, the flnancial posilioii of the choi'ity ond enable theni to ei)sure thol the finoncial statements comply wlth the Churities Act. They ol'e olso i espoiisib5e for sofeguording thE assets ol the chorily oiid lience fDr toking reasonable steps for the prevention and detectlon of fruud ond olhAr irregLJloritlÈ Achlevements and Performance Dtsnolioris ond fundra151ng octNltles generc5tlng more thon £1,000 consisted of.. Oliver'68 Choill Kevin Dowson Cosy Ftsundolion Homelond Chorltable Ti'ust 8Jrrolt Foundation Sir John Eostwood Foundallon Provlnclol Grand Lodge Red Socks Trust 55.000 5.025 5.000 3.500 3.000 2.000 i.ooo 1.000 This reflects the hord work of our fundrolslng teani. DKC members. locol bv£lnesses, aiid locol people wSi0 continue ro provide thelr essentiol support. In oddltion to tho donors obove, I would also like to Ihonk those supporter5 who contribute bu monllily standing order ond hove slgned Ihe Glft Ald Declarotlon. Tliese regulor payments ore lust os voluuble in conlribuling to children's holidoy"s. Po9e 3
Derby Kid¥ Camp Trustees, Report (contlnued) For the Year Enéeé 51 Mareh 2024 We ore gi"ateful for the cliority of CDSY Foundotloft, wl)o contlyue to ollow Derb J Klds, Comp lo tsse their camping Id ond boi'ns For our summei" coinps. We thank ogoin Pelei. Amondo Ellse ond all the 5toff ol Cosy We olso Ih.or,k the Equlpment Teom. ond oll the volunteers thol continue to turn out to orgonise ond move our eqvipment when needed. ond ensure i; is oll sofely stored awoy rpody loi. malntenance ond checklno pi-lor to surnmer conip. In 2023. Dei'by Kids, Comp wos proud to recognise ond celebrote Ils l¢ndmark 50th Anniversory of supportlng locol ditadvantoged cliildren with free holSdaiJs or)d memories Ihol losl o lifetime. Tliroughout the year o number of octixrfties took place in celebi-oyon of the Chority's 50 years, during which time we l)ove svpported over 16,000 locol childr'en, thonks to the incredibla wiork of more than 6,000 vtlunteers throughovt our history. Thls yeoi-. Dei by Klds. Comp were olso honoured to be aword-d The Klng's Award for Voluntorij geTvice,' tlie equivolent to an F4BE ond the hlghest oword given to local voluntary groups In the UK for outstonding work done In >helr local communltles. Reserves Pollcy FResei'ves ore that purl ol the chur5ty s unrestricted funds that is fr'eely available 10 Spend c>n onu tsf the chorify's purposes. The level of unrestricted funds held on 31 Morch 2024 totolled £174.935. Reslricled funds ore not considei.pd o porl of this policy. A proportlon of unrestrlcted fuiids Is olso -xcluded froTn the policu becouse not oll of tkie vTri'estricted funds ore readily available for spending. Tliese IiiclLJde', Tonglblo fixed csset.8 Used to cui'ry out the chorlly's Octlvities - molnly flxlvres ond fittings. The trustees con51der thol o miniiTum of £25.000 ol wrltten dDW4 fixed ossels are required lo carry out ocllvities Designoted funds. The chorlty cvi"renily holds £100,000 of fund5 designated lo the ploF)ned building of o new fixed slruclure on ciJnip -The Bor'n 8uild-. Th.e trvslees consider thol ihe provisloo of such o stl'uclure Is essentiol to pr-ovide 5ecui-e storoge. loundiu ond other for.ilities to Ènsure the futvre sus1ainabllily of summer comp& Planning permlssian is cvrrently being soJght ond it Is expected Ihot building will cotnmence In 2025. The remaining unresti'icleo fund5 ore those covered bu thls pollcy. Levelg of Resei'ves The priinoru objective of the choylly is to provlde fl-ee liolldays to around 300 of Derby and the surrounding oreo's most deserving young cliildi"en. The foct thot these holidous ore provided throvoh July ond Augvst eoch year nieans thot (Jrouiid 8OVo Ot the chority s op.tlclpoted onnuol expenditure Is Incurred during ilie first 6 months ol the finaiiclal year, The trustees olm lo raise IOOVO of the charlty's onticlpoted annual expenditur'e each year vio o mixture of fundrolsing octivilles, graiits ond IndidUal donotions. The liming of any income recelvÈd Is not possible to predict. The trustees therefore conslder Ihol ot least 80% 0 the anticipoled onnuol expend51ure should be held In free re.5erves ot the stort of each liiioncial yeor. fhis will en51Jre ItoI sulflcient free funds ore in reserve io achleve the objectlve of delivei'ing suminer comp. whilsr ollowing for fluctuations in luiidiiig. The costs of providing sunin)er comp ond ossocloled Support costs hove r15en dr amollcollu In recent yeors, drlven by o ombliiotlon ot Inflotionoi'y Incre05e5, inreaSed numbers of childrei) supported ond the determination of tlie trustees to provide improvements focilities ond ocllvltles ol com.p. The trustees consider thot the miyimum annual Income r'equired to deliver Ilx..e chorftiJ's objectives 1?CW Stonds ai orouncl £90.000. Poge 4
Derby Kidg Camp Trvstees, Report (continued) For the Year Ended 31 Morch 2024 Appi'oved by order ol the members of the board of Trustees ond signed on Iheir behalf by., Choirmon Dote: 4 December 2024 Page 5
Derbu Klds, Camp Independent Exominer's Rèport For the Yeur Ended 31 Morch 2024 Independent Examiner's Report to the Trustees of Derbu Kids, Comp {Ithe Charity,) I report to t4e chorilu Trvsiees on my exominatlon of tlie occounts tsf the Chorily for the yeui. ended 31 Worch 2024. Re$ponslbllltles and Basls of Report As 1he Ti"ustees Oi the Chority YOY Cfe i-esponsible ior the preparotion of the accounts In accordance witli the requiremonts of the Chaiitles Act 2011 ('Ilie 2011 Act,). repoi'l in respect of my e%omlmlion of the Chority's occounts ccrrled out under secllon 145 of the 2011 Act ond In coi'ryir..g out my exominollon I hove tollowed the applicable Directions given by the Cho,"Iiy CO.mISsion under section 145{5)(h) of the 2011 Act. Independent Exomlner's Statement Your otlention drown lo th2 locl thot ihe Charlty hos prepored the accounts in occordonce wllh Accountlng ond Heporllng by Chori;ies." Stotement tsf Aecominended Proctice oppllcoble to cl)c]rllles pi"epoi"ino their accounts In occordonce vi5th the Finor)cial Reporling Slondord opplicoble in the UK and Republic or Irelonc5 {FRS 102) in prefereiice to 1iie Accovnling ond Aeptsrtino by Charities.. Stotemeiit of Recomi))ended Pract',ce Issved l April 2005 whlch Is referred to IN the exlai)I reoulations but has been wtthdrawn. l understuiid tliat tb..is h05 b-e.D done in order. for the occounls to pi-ovide o true ono foir view in occordance ivilli the Generolly Accepted Accounting Pi'octice effective for reporting pei'lods beglnnliio on or olter l Janijary 2015. I hove complelecl my examinotion. I coiifirni Ihot no motters have come lo Iny otlenlion iii connectlon with the exomlnalion giving me couse to Lelieve thot In oniJ molei lol respect.. accountiiig records were noi kept in respect of the Chai'ity os required by Section 130 01 ihe 2011 Act." or the occounts do not occord with those r'ecords, oi. the accounts do not comply with the oppticable reqvii-emeftts concerning the fo.'m and content of QCCOLints sel oiil in the Chorities (Accounts and Repoi Is) Regvlations 2008 oiher thon oiiy requireinenl 1hot the occounts glve o 'li-ue ond folr, vlew which is not a matter considered as poi"l of on Independent exomlnotloii. I have no concei'n5 ond liove come ocross no olhei. matters In conyectlon with the exominotion to whicli oltenllon should be drcwn in this report in order to enoble CJ i*roper undersionding of the occounts to bè ¥eoched. Page 6
Derby Klds, Comp Indepondenl Examlner's Report [contSnved) For the Yeur Ended 3114arch 2024 Thls report is made solely lo Ihe Chorily's Trustees. os a body, Sri accordonce witli Part 4 of Ilie Churltles {Accounts ond Reports) Regulolions 2008. Ny woi'k hos been undertoken so Ihot I might slote to the Chorlty's TrLJStees tliose mollers 1 om reqLJired to sltste to them Iii on Independeiit Exoniiner's Report and for no other purpose. To the fullest extent perniilted by law. I do not accept or ossume responslbiliiy to onuone other than ihe Cliorlty oiid the Chorlty's Trvslees as o body, f&. Iriy work or for th15 report. Slgned.. Doted: 4 December 2024 Simon Howkins FCA Doins Audit Llmited 2 EtrLJrio Office Vllloge Foroe Lone Etruria stoke on Trènt ST1 SAQ Paoe 7
Derby Klds, Comp Statement of fir)ancitsl actlvltles For the Yeor Enlled 31 Norch 2024 Restricted funds 2024 Unrestrlcted funds 2024 Total fvnds 2024 Totol funds 2023 Note Income from- Dono&ions and groiils Fvndr0i5ing Bank interest recp.ived 5.000 61.966 66.968 57,544 14.102 14,102 551 2.783 2.783 617 Totol Income 5.000 78.853 85,853 58,ll2 Expenditure on- Raising fund5 Choi"ilable octiv.,ties 9.680 9,680 23 7.674 70.eJ8 78.512 59,020 Totol expenditure 7.674 80,518 88.192 59.043 Net eypendittsre Transfers belweeii funds <2,6741 1.066 {1.665) <1.066) (4,339) 1551) 15 Net movement In fvnds (1,608) (2,731) (4,539) (531) Reconciliotion cf funds: Tolol fun(is brought forward Iqet muvement in funds 7.054 177.666 184.720 185.051 0,608) (2.731) {4.339) (331) Total funds corried forward 5.446 174,935 180.381 1a4,720 The Slulenienl o* Fincnciol Actlvitles inclL,des all golqs and losses recogiiiied in the JL eor. The notes on poges 10 to 23 form pai1 of tliese finonclal slole.ments. Page 8
Derby Kids, Cump Bolance Sheet As ot 31 Murch 2024 2024 2025 Note Flxèd assets Tangible a55ets 25.590 14.857 25.590 14,857 Cvrrent assets Stocks 12 17 23 Debtors Cush ol bank ond In hond 13 ).752 153.358 5.630 165.410 157.127 1n.063 Credltors.. amounts fallln9 due wlthln one year 14 12.136) 0,200) Net current assels 154.991 169.863 Totol net os$ets 184.720 Charity funds Restrtcted funds Unrestrltted funds 15 S.446 174.935 7,OY 177.666 15 Total fund$ 180.381 1B4.720 .The finonciol Statements were opproved and outhor15ed for Issue by the Twstees and s5gned on thelr behalf by: C Edwords olrmorn Date: 4 December 2024 The notes on p¢9es10 to 23 form p(Yt of these financlal statements Poge 9
Derbu Kldg Comp Notes to the Flnanclol Stotements For the Yeor Ended 31 Narch 2024 Generol Informotlon Derby Kid5'5 Ctsmp Is a charity reolslei'ed In Englond ond Wales. The Chartty's regi8tered odére55 Is 177 Has50ck Lone South. Shipley, Derbyshlre. DE75 7JE. Accovntlng po11cies 2.1 easls of preparatlon of flnanciol statements The flnonclal statements hove been prepored In accordance with the Charltles SORP {FRS 102) Accountlng ond Reporting by Chorilies: Statement of Recommended Proctlce cspplicab1e to charitles preporlng thelr occounts In accordance wlth tlie Flnanclol Reporting Slondord oppllcoble In the UK ond Republic of Ireland (FRS IQ2) (effectlve 1 Jonuory 2019), the Flnonclol Reportlng Standard appllcable in the UK ond Republlc of Ireland (FRS 102) and the Churitles Act 2011. The financial stotement5 hove been prepared to glve a 'tr*Je ond foirf vlew and hove departed from the Chorities (Accounts ond Reports) Regulations 2008 only to the extent requlred to provide o 'trve ond foii-' view. Thls departure hos Involved followino the Chorltles SORP (FRS 102) published in October 2019 l-other thon the Accounting ond Reportlng by Choritles.. Stotement of Recommended Proctice effectlve from 1 April 2005 whlch hos slnce been withdrown. Derby Klds, Comp meets the definltion of a public benefit entity under FRS 102. Assets and Ilabilitles ore initially recognised at hlstorlcol cost or tronsoctlon volue unless otherwlse stated In the relevont accouiiting policy. 2,2 Income All Income Is recognlsed once the Chorlty has entitlement to the income. it Is probable ihut the Income wlll be recelved ond 1he amount of incomÈ recelvoble can be measured reliably. Grunts ore included in Ihe Statement of Flntsnclol Actlvltles on a receivoble basls. The balance of income recelved for speciflc purposes but not expended during the periocj Is shown In the relevanl funds on the Bijlonce Sheet, Where Income is recelved In advance of enttlement of receipt. it5 recognitlon Is defei'red and Included In credltors os deferred income. Where entitlement occurs before income is received. the income is accrued. Poge 10
Derby Kids, Comp Notes to the Financial Stoteinents For the Yeor Ended 31 March 2024 Accounting pollcles {continued) 2.5 ExpendlturÉ Expenditure Is recognised once thei-e is a legol or constructive obllgotion to ti-on5fei- economic benefil to o tlilrd porty, it is piobable Ihot o ti-ansfei. of economlc benefits will be required in Settlement ond the omount of the obligatlon con be measuted reliobly. Expenditure is clossified by octivity. The costs of each octivily Jre mode up of the totcl of direct costs ond shored costs. including support costs involved in undertaking eadi oclivity, Direct costs ottributoble to a single activity are ollocoted directly to thal ocllvily. Shcsred costs which contribute to more thoii one octivity ond suppoi't costs whlch are not oltributable to a single oclivity ore apportloned between those activities on o bosls consistent wlth the use of resources. Central stuf f costs are allocated on the bosis of tlme spent, and depreclotion chorges ollDCated on the portion of the asset's use. Expenditure on i-oising f unds includes all expenditur'e incuri'ed by the Cliorily to roise funds for its choriloble purpases oiid Includes costs ol all fundi'oising octlvitles events ond non-cliaritoble troding. Expenditui'e on chofitoble octivities Ig in-ui'red on dii'ectly undeitokliig the odivities which further the Charity's objectlves, os well os any cssocioted support costs, All expendlture is inclusive of Irrecovei'oble VAT. 2,4 Interest re¢eivablÈ Interest on funds lield on deposit Is included when recelvoble and the amount con be meosured rellably bu the Cliarlty,. thls Is fiofmally upon notlf ication of the Interest poid or pogable by Ihe Institutlon wllh whom the f unds ar'e deposited. 2.5 Tonoible fixed ossets and depreclatlon Tonglble fixed assets are iniliollu recognlsed ul cost. After recognition. unaei- the cost model, tongible flxed assets ore meosured at cost less accumuloled depreciotlon ond ony occumuloted Iinpairmenl losses, All c.osts incui-rp.d to bring a tongible fixed asset into Its Intended working condilion sliould be Included In the meosurement of cost. Oepreciatlon Is charged so os to allocol'e the cost of longlble fixed ossets less their residual volue over theii. estlmaled useful Ilves. uslng the sti'aight-line method. Depieclotlon Is provlded on the following boses Equipment Coinputer equipriieiil 10*4 Stralght line 10% straight Ilne Poge 11
Derby Klds, Camp Notes to thè Flnandol Statements For the Yeor Ended 51 Morch 2024 Atcountlng policie5 (contlnued) 2.6 Stocks stocks ar@ V¢71ued ot the lowei" of cost and net reolisoble value after making due ollowance foi. obsolete ond slow-moving stocks. 2.7 Debtors Trade ond other debtors ore recognlsed ol the settlement omount ofter any trode dlscovnt offered. Prepoyments are valued ot the omount prepaid net of onu trade discounts dtJe. 2.8 Cash ot bonk and in hond C051i ot bonk arid in hond incli.,deg cosli and 51)ort-term hlghlj Ilquid iiivestments with o short moturily Df three months or less from the dole of ocquisllion or opening of the deposil or similor occount. 2.9 Llabilities and provislon5 Liobllities ore recognised when Ihei'e is an Dbligotioii ot the Bolonce Sheet dote os a result of a post event, it is pi'obab5e tliol o transfer of econoniic benefit will be required Iii settlement. and the amount of the setllemeni can be estiinated reliably. Liobllitles ui'e recognised ot the amount thol the Cliority ontlcipoles It will poy to settle the debt or the amount It lios received os advonced poyments foi" the. goods or services It must provide, Provision5 are measured ot the best estiniote of tlie amounts requii'ed to settle the obligotlon. Where the eftect ol tlie liine volue of money is moteriol the provision is bosed on the pr-esent volue of those amounts. discounted at the pre-tax discount l-ate that refler.ts the risks specif ic to the liobllitu. The iinwinding of the discount is recogii,'sed In the Stotement of Finonciol Activitlgs as a flnance cost. 2.10 Financlol Instruments The Chority only hos flnancial ossets and finonclol liabilities of a kind thot qualify as boslc f inoiicial instrumeiits. Bosic f inoiicial Insti"uments ore initially recognlse.d ot tronsaction value ond subsequenily Ineosured ol thelr settlement volue w,'th the exception of bank loons whlch al'e subsequen.tly meosured ot anior'tised cost using tlie ef fective literest method. Page 12
Derby Kids, Cainp Ntstes to the Finantlal StotementS For the Year Ended 51 March 2024 A¢¢ounting pollcles (continued) 2.11 Fund accounting Generol funds ore uni'eslricted funds which ol'e ovoilable for use ol the discT'etion of the Trustees in lui ilierance of the general objectives of the Charity ond which hove not been designated for other pui'poses. Designoied funds coinprise unrestricted funds thoi have been set oside the Ti-ustees for porticuloi. purposes. Tlie oim and use ol eocli deatigp,oted fund is sel out in the noles to the finaiiciol stalemenls. Reslrlcted f unds ore funds whlch al-e to be used in accordoiice wlth specif ic resti-idions imposed by donors 01- which hove been rolsed by the CharltLJ lor poi-ticuloi. purposes. The casts of ralslng ond odmlnlglering such fLJnds ore chorged og(Jinst the specific fund, The oim ond use of eoch resli'lcted f und is set out in tlie note5 to the f inoncial stotements. Inveqlment income. goins and losf es are ollocated to the appi-opriale fund. Cf Itical occovntlng estimates and areas of judgment Esllmotes ond judgnienls are contlnu4lly evoluoted ond ure bosed ¢)n hlstoricul experience ond other foctoi's. Including expectutions ol future events thol ore believed to be reasonoble under the cli'Lumslonce& Critical occountlng estinioles ond ossuffipllons". The Chority mol<es eslimoles and agsumplioiis concertiir)g the future. The resulting occounting estlmotes ond ossumpllons will. by definltltsn, seldom equol tFie relcled octvol results. Poge 13
Derby Klds, Comp Notes to the Flnonciol Stotements For the Year Ended 31 March 2024 Income from dDnotions and gronts Restrlcted Unrestricted funds f unds 024 2024 Totol funds 2024 Donotlons 8.737 8.n7 Gran15 5,QOO 53,231 58.231 5.000 61,968 66,969 Restrlcled fuiids 2025 Unrestricted Total funds 2023 2025 Donollons 26.1S2 26.152 Grants 7,500 23,892 31.592 7,500 50.044 57,544 Income from cther tradino octivlties Income from ftsndraising events Unrestrlcted tvnds 2024 Totol funds 2024 Fundroi5ino 14.102 14.102 Un,"eslrlcted funds TDlal funds 2025 2023 Fundr¢Jlslng 551 Pooe 14
Dèrby Klds. Camp Notes to tl)e Flntsncial Statements For the Year Ended 31 March 2024 Investment Income Unrestricted funds 2024 Totol funds 2024 5nteres£ recelvable 2.783 Unreslrlcted funds 2023 Totol funds 2023 Interest recelvoble 617 617 Analysls of expenditure on churltoble ¢ctivltles Summaru by fund type Restricted Unrestricted funds funds 2024 2024 Totol 2024 Summer camp expendilure Field rentol 2.254 57.370 59.624 3,000 2.000 5.000 12.360 Adminlstrutlon costs 10.360 syndr expenditure Depreciolitsi) 5ll 573 420 2,535 2.955 7.674 70.858 78.512 Poge 15
Derby Klds, Camp Notes to thÈ Flnanclol Stotements For the Year Ended 51 Mcrch 2024 Analysis of expenditvre on charitable octivStles (continued) Summary by fund type (continued) Restricted Unrestrlrted funds funds 2023 2023 Total 2025 Summer comp expendirure F-ield renlal 2,250 37,237 39,487 3,000 3.000 Admlnlstrolion costs 2,000 7.676 9,676 SundrLJ expen.diture Deprecigtion I,B26 1.826 5,051 5,031 7,250 51.770 59,020 Analysls of expenditure bu OCtlvEtlès Attivltles undertokèn directly 2024 Support costs Totul funds 2024 2024 Summer Comp Fielci Flet)ial 59,624 59.624 3.000 3.000 Adminislrotlon costs 12,360 12,360 Sundry expenditure Depreciation 573 573 2,955 2.955 66,152 12,560 78.512 Page 16
DÈrby Kids, Comp Not¢s to the Financicjl Stotements For the Year Ended 31 March 2024 Analysis of expenditure by activlties <continved) Actlvilles underlaken directly Supporl cos15 2023 2023 Totol f unds 2023 Svnirnei" Camp 39.487 39,487 Fleld Rental 3.000 3.000 Administrotlon costs 9,676 9,676 Sundry expenditure Depreciotion 1,826 1.826 5.031 5,031 49,344 9.676 59.020 Anulysis of Support costs Total f unds 2024 Toiol funds 2023 OBS Cliecks 570 690 Web Slle Costs 198 Legol Fees otid Insui-once Advenising 3,510 a146 3.218 658 Slorage costs Trovel & fuel 2.000 2.000 134 Events 1,059 303 Trainiiig courses Pi'lntino. postoge ond st(Jtlonery Iiidependent exomlners remunerotion Repoirs Room hire 1,396 137 216 240 1,20Q 700 408 Subscriptloiis 253 12.360 9.676 Poge17
Derby Kids, Comp Notes to the Financlol Statéments For the Year Ended 31 March 2024 Independent examlner's remunerotion 2024 2023 Fees payoble to t4e Chor51 .$ independent e%omlner for the Independent exomination of the Choritu's 01)nuol uccouiits Fees poyoble to tlie Chori5y'S Independer*t exominer In. resped of.. Preparolion of ihe finonciol 5tolenient5 1,440 1.200 10. Trustees, remunerati¢n and éxpÉnsès Duri4ig the yeai. r)0 TrLbslees recelved ony remunemtiorn or 01tr4er benefits (2025 - £NIL). During the year ended 31 Moi'ch 2024, 110 Tfuslee expense.£ hove beeri iiicvl'red (2023 £NIL), the only poyments being the reiNburserTieiit of omounts incurred foi the pur'poses ol the Cha-, ily upon Ihe pi oduction of volid recelpls. Poge 78
Derby Kidsl Camp Notes to the Financial Stotemènts For the Yeor Ended 31 March 2024 11. Tangible fixed assets Computer equipment Equipmènt Totul Cost or valvotlon Ai 1 April 2023 Additlons 30,450 13.489 1,518 31,968 13,489 At 31 March 2024 43.939 1.518 45,457 Depreciation At1 Aprll 2023 Cl)cJrge for tl)e ueor 16,778 333 17.111 2.836 120 2.956 At 31 Morch 2024 19.614 453 20.067 Net book valve Al 31 March 2024 24.525 1.065 25.590 At 31 Morch 2023 13.672 ).185 11,857 12. St¢¢ks 2024 2023 Bionded cloiliing ond cops 17 23 13, Debtor5 2024 2023 Deposits Prepoymenls orid accrued Income 3,030 3,752 2,600 3,752 5,630 Page 19
Derby Kids, Comp Notes to th& Flnanclul Statements For the Year Endod 51 March 2024 14. Creditors., Amount$ falling due withln one ueor 2024 2023 Ti-ode credltors 2.136 Accruals deferred Incoine 1.200 2,136 1,200 Paoe 20
Derby Klds, Caiiip Notes to the Flnancial Statenients For the Yeor Ended 31 March 2024 15. Statement of funds siotement of funds. current year Buldnce ut 1 Aprtl 2023 Transfers 8olunce at 31 In/out Murch 2024 Ineome Expenditure Unrestricted funds Designoted funds Development fund IOD,OOD 100.000 Generol funds General Funds 77,666 78.855 {BO.518) (1,066) 74.935 Total Unrestricted funds 177,666 78.855 (50,518> (1.066) 174.935 Aestricted funds Summer comps 2.254 5,000 (7.254) (420) Morqvee 4.800 1,066 5,446 7,054 5.000 (7.674> 1.066 5,446 Total of funds 184.720 83.855 (88,192) 180.581 Dosignuted Funds Development FLJqd - relotes io funds iing-lenced for the construcllor, of on-slte storoge foclllties plonned for 2025 or 2026 Reslrlcted FundB SvF)Imer Conips - relates to funds received in relotion lo ihe storoge ond field renlol, Morquee - relates to the nel book value ol the morquee wrchosed In 2022. Pooe 21
Derbu Kids, Cainp Notes to the Flnancial Statements For the Year Ended 31 M<yrch 2024 15. Stotèment of funds (contlnued) Stoternent of fund5 prlor uear Balonce ot 31 march 2023 Bolunce ot 1 April ?022 Tronsfers in/oul Income Expenditure Unrestrlcted Ivnd5 Desiottated f unds Oevelopmen1 fuiid 100,000 100.000 Genpral funds Generol funds 178,247 51,212 (51,793) (100,000) 77.666 Total Unreslricted fundg 178.247 51.212 (51.793) 177.666 estrlctèd funds sum1er cumps 6,804 7,500 (7,250) 7.054 Total of fvnds 185,051 58,712 (59,045) 184.720 16. Analusls of not assets between fund5 Analusls ¢f t)ei assets between funds - currènt perlod Aestrieted Unrestrlcted funds fund5 2024 2024 Total f%Jnds 2024 Tongible f':xed 05sets C.uri'ent osse15 5.446 19.944 25.390 157,127 157,127 Creditors due wlthln one y&or (2,136) {2,136) Total 5,446 174,935 180.581 Poge 22
Derby Kidg Camp Notes to the Flnonclal Stotements For the Yeor Ended 31 March 2024 16. Analysis of net assets between funds {contlnvedl Anoly5is of net ossets between funds - prior period Restricted Unrestrlcted fvnds funds 2023 2023 Totol fund5 2023 Tonglble fixed assets 14,857 14,857 Cui'rent Ossets 7.054 164.009 171,063 Credltors due wilhin one yeoi. 0,200) {1.200) 7.054 177,666 1114,720 Total 17, RelotÈd portu transactions The Chorily lio& not entered ii)to ony related poi ly tronsocllon during the Year, nor (Jre there ony oulstonding bolonces owing between reloled parlies ond the Charllu 0131 k4urch 2024, Poge 23