Charity registration number 100337 (Northern Ireland)
Company registration number Ni032412
KIDS IN CONTROL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS . FOR THE YEAR ENDED 31 MARCH 2025
KIDS IN CONTROL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Secretary
Charity number (Northern lreland)
Company number
M Mullan L Frew N Moore
J Atkinson
400337
Ni032412
_
Registered office
clo Beat Carnival Centre 11-47 Boyd Street Belfast BT13 2GU
KIDS IN CONTROL
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 4 |
| independent examiner's report | 2 |
| Statement offinancial activities | 3 |
| Balance sheet | 4 |
| Notestothefinancialstatements | 5-§ |
KIDS IN CONTROL
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TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report and accounts for the Year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Charities SORP “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)".
Objectives and activities
To promote the benefit of the inhabitants of Northern Ireland without distinction of age, sex, race or political, religious or other opinions by advancing public education particularly but not exclusively by the provision of training in drama and performance skills.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Financial review
The results for the year are set out in the financial statements.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee and is governed by the memorandum and articles of association.
The trustees, who are also the directors for the purpose of company law, and who served during the Year and up to the date of signature of the financial statements were:
M Mullan
L Frew
N Moore
The trustees’ report was approved by the Board of Trustees.
L Frew Board Member Dated: 3 October 2025
KIDS IN CONTROL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIDS IN CONTROL
| report on the financial statements of the charity for the Year ended 31 March 2025, which are set out on pages 3 to 9.
Respective responsibilities of trustees and examiner
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 of 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 is my responsibility to:
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« examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
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- follow the procedures laid down in the general Directions given by the Charity Commission for Northern ireland under section 65(9)(b) of the Charities Act; and
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« state whether particular matters have come to my attention.
Basis of independent examiner's report
| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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1 accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
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2 the financial statements do not accord with those records; or
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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 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 .
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4 That there is further information needed for a proper understanding of the accounts to be reached.
independent examiner's statement
| have completed my examination and have no concems in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern lreland, | have found no matters that require drawing to your attention.
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Richard McClay FCA
1 Lanyon Quay ; <
Belfast ?
BT1Dated: 3LG3 October 2025 ZO¢
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KIDS IN CONTROL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| funds | funds | ||||
| 2025 | 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | / & |
|
| Income from: | |||||
| CharitableActivities | 3 | - | 123,734 | 123,734 | 121,685 |
| Charitable activities | 20,828 | ~ | 20,828 | 30,202 | |
| Total income | 20,828 | 123,734 | 144,562 | 151,887 | |
| Expenditureon: | |||||
| Charitable activities | 4 | 23,516 | 121,693 | 145,209 | 153,669 |
| Net (expenditure)/income forthe year/ | |||||
| Netmovement in funds | - | 2,041 | (647) | (1,782) | |
| Fund balances at 1 April2024 | 2,688 | 4,763 | 7,451 | 9,233 | |
| Fundbalancesat31March2025 | - | 6,804 | 6,804 | 7,451 |
The statement of financial activities includes all gains and losses recognised in the Year.
The statement of financial activities includes all gains and losses recognised in the Year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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KIDS IN CONTROL
BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangibleassets | 9 | 4,064 | 5,419 | ||
| Current assets | |||||
| Debtors | 10 | 3,883 | 37,082 | ||
| Cash at bank and in hand | 42,152 | 20,160 | |||
| 46,035 | 57,242 | ||||
| Creditors: amounts falling duewithin | |||||
| oneyear | 12 | (43,295) | (55,210) | ||
| Net current assets | 2,740 | 2,032 | |||
| Totalassets lesscurrent labilities | 6,804 | 7,451 | |||
| incomefunds | |||||
| Restricted funds | 6,804 | 4,763 | |||
| Unrestricted funds | - | 2,688 | |||
| 6,804 | 7,451 |
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The accounts were approved by the Trustees on 3 October 2025
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L Frew
Board Member
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Company Registration No. Ni032412
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KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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- 1 Accounting policies
Charity information
Kids in Control is a private company limited by guarantee incorporated in Northern Ireland. The registered office is cfo Beat Carnival Centre, 11-47 Boyd Street, Belfast, BT13 2GU.
- 1.1. Accounting convention
The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (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 sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
- 1.2 Going concern
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 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
14 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions 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 recognised once the charity has been notified of the donation, unless performance 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 time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Resources expended
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KIDS IN CONTROL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 tennant teeter 4 Accounting policies (Continued)
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.
16 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment 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 determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. {f any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial instruments issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried 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 discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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2 Critical accounting estimates and judgements
KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
Neteller
- 1 Accounting policies
(Continued)
Basie financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes 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 services 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.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that 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 differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Income from Charitable activities
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | |
| £ | £ | £ | £ | £ | £ | |
| BBC Children in Need | - | 14,980 | 14,980 | - | 2,813 | 2,813 |
| Arts and Business NI | ~ | - | ~ | - | 20,512 | 20,512 |
| Big Lottery | - | 19,940 | 19,940 | - | - | - |
| In Kind Sponsorship | - | 9,530 | 9,530 | - | 8,250 | 8,250 |
| Arts Council NIAFP | - | 57,653 | 57,653 | ~ | 55,779 | 55,779 |
| BO! Begin Together | - | 4,020 | 4,020 | - | 6,345 | 6,345 |
| The HughBonGo Fund, TheTalent Fund |
- | - | - | - | 5,000 | 5,000 |
| JohnThawFoundation | - | 1,000 | 1,000 | - | 500 | 500 |
| Core Revenue Funding | ||||||
| BCC MAF | - | 16,611 | 16,611 | - | 16,611 | 16,611 |
| Halifax | - | - | - | - | 5,875 | 5,875 |
| Earned Income | 20,828 | - | 20,828 | 30,202 | - | 30,202 |
| 20,828 | 123,734 | 144,562 | 30,202 | 121,685 | 151,887 |
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teenie
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KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
4 Charitable activities
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Depreciation|1,355|1,807|
|Administrative|fees|38,956|37,351|
|Welfare|officers|5,310|4,155|
|Staff training|&|Volunteer|Costs|459|2,423|
|Tutor & Artistic|costs|64,534|64,915|
|Office|Rental|4,895|5,808|
|Workshop|& Venue|Rental|13,616|13,180|
|Workshop|materials|&|props|863|1,312|
|Office|overheads|&|admin|1,770|1,248|
|Insurance|2,306|2,347|
|Photographic|&|video|documentation|3,735|3,700|
|Travel,|Event|Catering|&|Hospitality|623|1,455|
|Bank charges|1,380|474|
|Publicity/Marketing|1,708|9,928|
|Telecommunications|1,489|1,303|
|Financial|Costs|2,200|2,263|
|145,209|153,669|
|Net movement|in|funds|2025|2024|
|£|£|
|The|net|rovement|in|funds|is|stated|after charging/(crediting):|
|Fees|payable|for the|independent|examination|of the|charity's|financial|
|statements|-|-|
|Depreciation|of owned|tangible|fixed|assets|1,355|1,807|
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6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the Year.
7 Employees
There were no employees during the Year.
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2025 2024
Number Number
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8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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KIDS IN CONTROL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025
9 Tangible fixed assets
| 9 | Tangible fixedfixed assets | |||
|---|---|---|---|---|
| Fixturesand | and fittings | |||
| £ | ||||
| Cost | ||||
| At 1 April 2024 | 72,686 | |||
| At 31 March 2025 | 72,886 | |||
| Depreciation and impairment | ||||
| At 1 April2024 | 67,267 | |||
| Depreciation charged in theYear | 1,355 | |||
| At 31 March 2025 | 68,622 | |||
| Carrying amount | ||||
| At 31 March 2025 | 4,064 | |||
| At 31 March 2024 | 5,419 | |||
| 10 | Debtors | |||
| 2025 | 2024 | |||
| Amounts falling duewithin oneyear: | £ | £ | ||
| Trade debtors | 3,883 | 37,082 | ||
| 11. | Loans and overdrafts | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Bank overdrafts | 29,585 | 27,952 | ||
| Payable within one year | 29,585 | 27,952 | ||
| 12 | Creditors: amounts fallingduewithin oneyear | |||
| 2025 | 2024 | |||
| Notes | £ | £ | ||
| Bank overdrafts | 11 | 29,585 | 27,952 | |
| Accruals and deferred income | 13,710 | 27,258 | ||
| 43,295 | 55,210 |
13 Related party transactions
There were no disclosable related party transactions during the Year (2024 - none).
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