Charity Registration No. 100337
Company Rggistration No. N1032412 {Northorn Iroland)
KIDS IN CONTROL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

KIDS IN CONTROL
LEGAL AND ADMINISTRATIVE INFORMATION
Truste
M Mullan
F Macklin
L Frew
Secretary
J Atkinson
Charfty numbgr
100337
Company number
N1032412
Reg18tered offlce
clo Beat Camival Centre
1147 Boyd Street
Belfast
BT13 2GU

KIDS IN CONTROL
CONTENTS
Pago
Trustees, report
Independent examine¢8 report
Statement of financlal activitie8
Balance sheet
Notes to the financial 8tatements
5-10

KIDS IN CONTROL
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
The trustees present their report and accounts for the year ended 31 March 2023.
The financial statements have been prepared in a(xxydance with the accounting wlicaes set out tn note 1 to the
financial statements and comply with the charitys tgoveming document], the Companies Ad 20LK and
'Accounting and Repo￿ng by Chaiities: Ststement of Recommended Prath'ce applicable to tharities preparing
their accounts in a￿rdance wth the Financxal Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)" (as amended for accounting Per%￿#S ￿MMe￿Ing from 1 January 2016)
Oblectlve• and aclivltle•
To promote the benefit of the inhabilants of Northem Ireland wrthout distinction of age. sex, race or politi￿1.
religious or other opinions by advancing public edurntion p9rt1(￿lartY bul not exdusively by the provision of
training in drama and perf0mlan￿ skills.
The trustees have pald due regard to guidan(x issued by the Charity Commissi<)n in deciding what adivibes the
tharity should undertake.
Flnanclal rnvlow
The results for Ihe year are set out in the financial slatements.
The trustees has assessed the major risks to whiGh the charlty is exposed, and are satisfied that system8 are in
placa to mftigate expo$ure to the major risks.
StNctrrn. govomance and managomont
The charity is 8 company limiied by guarantee and 1$ govemed by the memorandum and artid88 of ass(Kiation.
The trustees. who are also the directors for the PUTP)s8 of cornpany law. and who served during the year and up
to the dale of Signatu￿ of the finandal staternenis were:
M Mullan
F Macklin
L Frew
The Iwstee8' report was approved by the Board of Tnjslees.
Board Membe
Daled: ...

KIDS IN CONTROL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF KIDS IN CONTROL
I report to the trustees on my examination of the financial statements of Kids in Control (the ch￿lty) for the
year ended 31 March 2023.
Respoctlvo rasponsibilitios of trustees and examlner
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements ol the Companies Act 2006 (the 2006
Act).
Having satisfied myself that the charity is not subject to audit under company law. and is eligible for
Independent examination, it 1$ my responsibility to:
examlne the accounts under sKtion 65 of the Charities Act (Northem Ireland) 2008;
follow the procedures laid down In the general Dlreclions given by the Charity Commlssion for Northem
Ireland under section 65{9)(b) of the Chanties Act., and
state whether particular matters have come to my attention.
Ba818 of Indopandont oxamlnor's rnport
I have examined your charity accounts as required under Section 65 of the Charsties Act and my examinatlon
was carried out in accordance with the general Directions given by the Chanty Commission for Northern
Ireland under section 6519}Ib) of the Charities Act. Thè examination included a review of the accounting
records kept by the charity and a Comparison of the accounts presented with those records. St also includes
consideration of any unusual items or disclosures in the account¥. and seeking explanations from you as
charity trustees concerning any such matters.
My role is to stste whether any material matters have come to my attention giving me cause to believe..
accounting records were not kept in respect of the charity as required by seclion 386 of the 2006 Act., or
the financial statements do not accord with those records: or
That the accounts do not comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and principles of the Charrties Statement of Recommended Practlce
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable In the UK and Republic of Ireland
That there is further informatlon needed for a proper understanding of the accounts to be reached.
Independent examlnerf8 Statoment
I have completed my examination and have no concefns in respect of the matters (1) to {4) listed above and, in
connection with following the Directions of the Chanty Commission for Northem Ireland, I have fourKJ no
matters that require drawing to your attention.
Richard Mcclay FCA
1 Lanyon Quay
Belfasl
BT1 3LG
Dated.. g October 2023

KIDS IN CONTROL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
2023
2022
Notes
Charitable activities
143.204
116,787
Charitable a¢tivities
128,623
122,737
Net Incomel(expendlturo) for tha yearl
Net mov?mont In funds
14,S81
(5,9SO)
Fund balances at 1 Aprll 2022
(5,348)
e02
Fund balancas at 31 March 2023
9.233
(5.348)
The statement of financial activities includè8 all gains and lo$Je$ recogniged in the year.
All income and expenditure derive from continuing activities.
The statement of financial actiwtie8 also complies with the requirements for an Income and expendiiure account
under the Companies Act 2006.

i<IDS IN CONTROL
BALANCE SHEET
AS AT 31 MARCH 2023
2023
2022
Flxod assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
9.635
4.810
29.180
22.709
27,017
Crodltor4: amounts falllng w1th5n
one year
10
(25.010)
(47,574)
Net current asset81(liabiltties)
2,007
(13,584)
TrAal a•s•t8 1088 current Ilabllftle8
11,842
(5,348)
Income funds
Income and expendtture account
11.842
(5,348)
11,642
(5,348)
The ￿MpanY is entilled to the exemption from the audit requirement contained in section 477 of the Companies Act
20rffi, for the year ended 31 Matth 2023.
The trustees acknowledge their responsibilities for ensuring that the charity keeps ac£ounting records which lxmpty
with section 386 of the Act and for preparing financial ststements which give a true and fair view of the stste of
affairs of the company 8s at the end of the financial year and of its incoming resources and application of
resour￿$, including its income and expenditure. for the finan1￿1 year in accordance with the requirements of
sects'ons 394 and 395 and which otherwise comply wlth the requirements of the Companies Art 2CM)6 relating to
financial statements, 80 far as applicable to the compary.
These finandal statements have been prepared In accordance with the provisions appli(xble lo companies subject
to the small companies regime.
The atrAunts were approved by the Trustees on ..
ulioJz3...
L Frew
Board IAember
Company Registration N1032412

KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policios
Charity Inforniation
Kids in Control is a private company limited by guarantee incorporated in Northern Ireland. The registered
office is clo Beat Carnival Centre, 1147 Boyd Street. Belfast, BT13 2GU.
1.1 Accountlng conventlon
The accounts have been prepared in accordance wth the charity's goveming document, the Companies Act
2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance viith the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 1021. {as amended for accounting periods commencing from 1 January 2016).
The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in yterfing. which is the functional currency of the charity. Monetsry
amounts in these financial statements are rounded to the nearest £.
The flnancial statement8 have been prepared under the historical Cost convention, modified to include the
revaluatlon of freehold properties and to include investment properties and certain financial instruments at fair
value. The principal accounts'n9 policies adopted are set OLrt below.
1.2 Golng concorn
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltsblo funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of thelr charftablq
objectives unless ihe funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted fund8 are set out in the notes to the ffinancial statements.
Endovment funds are subject to spec5fic conditions by donors that the caprtal must be maintained by the
Charity.
1.4 Incoming resourcos
Income is recognised when the charity is legally entitled to it after any perfomance eonditions have been met.
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recogni5ed once the charity has been notified
of the donation, unless perfomance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the ts'me of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notffied of an impending distribution,
the amount is known. and receipt is expected If the amount is not known, the legacy is treated as
contingent asset.
Turnover is measured at the fair value of the Consideration received or receivable and represents amounts
receivable for goods and senrfices provided in the nomial course of business. net of discounts. VAT and other
sales related taxes.

KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting pollcles
(Continued)
1.5 Tanglble fixed assets
Tangible fixed assets a￿ initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures and fittings
25% Reducing Balance
The gain or loss arising on the disposal of an asset is detemined as the dtfference betr￿een the sale
proceeds and the carrying value of the asset. and Is recognised In net in¢omel(expendilure) for the year.
1.6 Impaiment of flxed assats
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to detemiine
whether there is any indication that those assets have suffered an impaimient loss. If any such indtation
exists, the recoverable amount of the asset is estimated In order to detemine the extent of the impaiment
loss (if any).
Intangible assets with indefinite useful Ilves and intangible assets not yet available for use are teJt•d for
Impairment annually, and vthenever there is an Indication that the asset may be impaired.
1.7 Cash and cash aqulvalents
Cash and cash equivalents include cash in hand, deposrts held at call b%ith banks. other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts a￿ shown
wlthin borrowlng8 in current Ilabllltles.
1.8 Flnanclal In•trum•nts
The charity has elected to apply the provisions of Section 11 'Basic Flnancial Instruments, and Section 12
'Other Flnancial Instruments 188ues' of FRS 102 to all of its financial in8trum•nt8.
Financial in$trument8 are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the in$tNment.
Financial assets and liabilities are offset, with the net amounts presented in the financlal statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on
net baslg or to realise the asset and Settle the liability simultaneously.
B8$1¢ flnanclal assets
Basic financial assets, vthi¢h Include debtors and cash and bank balan¢es, are initially measured
transaction price including transadion costs and are subsequently ￿rned at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounterj al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.

KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Accounting policies
(Continued)
Baslc financlal liablllties
Basic financial liabilities, including ¢reditors and bank loans are initially recognised at transaction price unless
the arrangement constrtutes a financing transaction. where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or sep4i¢es that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as Current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Deroeognltlon of flnanclal Ilabilitl•s
Financial liabilits'es are derecognised when the charty's contractual obligation8 explre or are di￿harged or
cancelled.
Crltlcal •ccountlng estlmats$ and Judgements
In the application of the charity's accounting policies, the twstees are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities thal are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may drffer from these estimate8.
The estimate8 and underlying assumpts'ons are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period In which the estimate is revised where the revision affects ffily that
period. or in the period of the revision and future periods where the revision affects both Gurrent and fvture
periods.
Charltable actlvitle•
RMtrfct•d Un41Mtrlct•d
Total
2023
Totsl
2022
BBC Children in Need
Arts and Business Nl
O'oyly Carte
In Kind Sponsorship
Arts Council Nl AFP
Department of Communities- Covid Recovery
The HughBonGo Fund, The Talent Fund
Vertical structu￿$, Cyber training grant
GBCAF
Community Recovery Grant BCC
Core Revenue Funding BCC MAF
Speedomick Foundation
Eaméd Income
16.317
22,487
3,000
3,900
52,654
16,317
22,487
3.000
3,900
52,654
15,552
600
3,000
4.420
52,654
8,680
5,000
3,300
2.500
5,000
3,300
2,500
1.035
15,101
2.000
13,745
16,436
16,436
17,610
17,610
125,sg4
17,610
143,204
116.787

KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Charltable activities
2023
2022
Depreciation
Administrative fees
Welfare officers
staff training & Volunteer Costs
Tutor & Artlstic costs
Office Rental
Workshop & Venue Rental
Workshop materials & props
Rates & Water rates
Power, light & heat
Office overheads & admln
Insurance
Photographic & video documentats'on
Travelling expenses
Bank charges
Other charitable expenditure
2.409
32,767
3,685
3,510
62,270
4,893
5,278
969
126
2,745
31,369
4,725
230
62.260
4,200
2,920
1.923
1,052
1,500
820
2,391
955
287
895
4,465
1,598
2,470
1,750
954
1.044
4,900
128,623
122,737
Tru8ts08
None of the trustees {or any persons connected wÉth them) recelved any remunerats'on or benefits from the
charity during the year.
Employees
There were no employees durlng the year.

KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
Tangible fixed assets
FÉxtures and ffttings
Cost
At 1 April 2022
Additions
71,287
1.399
At 31 March 2023
72.688
D•prnclation and Impalmiont
At 1 April 2022
Depreciation charged in the year
63.051
2,409
At 31 March 2023
85,460
Carrylng amount
At 31 March 2023
7.226
At 31 March 2022
8.236
Dobtor•
2023
2022
Amounts falllng due wlthln on• year:
Trade debtorn
4,308
4.810
Loan8 and ovordrafts
2023
2022
Bank overdrafts
5,569
24,813
Payable within one year
5,569
24.813
10 Crndltorn: amounts falllng due wlthln on• y•ar
2023
2022
Note8
Bank overdrafts
Deferred income
Accruals and deferred income
5.569
24,813
2,793
19.968
11
19,441
25.010
47.574

KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
11
Def8rrnd income
2023
2022
Other deferred income
2.793
12 Rglatod party transactlons
There bvere no dlsclosable related party tran8action8 during the year (2022 - none).
10-