Klnder House
Unaudlted Flnan¢lal 5tatement5
For the year èndèd 31 Dècèmber 2021
Charity Number.. 103688
Company Number: N1044136

Klnder House
Content
for the year ended 31 December 2021
Serving Directors and Advisors
Trustee5' Report
Independent Examlner's Report
Statement of FSnanclal Actlvltle5
Balance Sheet
Notes to the Flnanclal statements
l(k13
P￿1

Klnder House
5eTvlng Dlrertors and Advlsors
for the year ended 31 De¢ember 2021
Direttors
Jim Conlon
John Thompson
Finbar Mccormick
Helen Hossack
Peter Heathwood
Chairperson
Flnbar Mccormack
Treasurer
JIM Conlon
Banker
First Trust
F¢rtwllliam Branch
551 Antrlm Road
BT15 3BU
Sollcitor
Cleaver Fulton Rankln
SO Bedford Street
Belfast
BT2 7FW
Independent Examlner
Lowry Grant
FPM Accountants Ltd
1-3 Arthur Street
Bel*a5t
BTI 4GA
Reglstered Offlce
3 Westpolnt
Klllough
BT30 7QT
Charity Number
Company Number
103688
N1044136
P•)8 2

Kinder House
Trustees. Report
for the year ended 31 December 2021
The trustees present their report and accounts for the year ended 31 December 2021.
The accounts have been prepared in accordance with the accounting policies set out In note I to
the accounts and comply with the charity's constitution, the Charities Act 2008 and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
account5 in accordance with the Financial Reportin8 Standard appllcable the UK and Republlc of
Ireland IFRS 1021" la5 amended lor accountin8 periods comrnencln8 frorn l January 20191.
ObJertlve5 and artlvltles
The charity's objetts are to prtsmote the edutation and social welfare of children, young adults and
disadvantaged adults. Thè polScles adDPted In furtherance of these objects include..
The purchase and use of a communlty house by appropriate organisations and charitable bodies,.
Organlslng and facllltatlng the organlsatlon of soclal, recreational and educatlonal activltles
which involve chlldren and youn8 adults- and
The or8anisation of international exchange visits for the children and youn8 adults and those
who are workin8 Wlth and supervisln8 them in such activltle5.
There has been no change In these poll¢les during the year, although income from Internatlonal
exchange visits has diminished in recent years and the focus of the company on 8enerating fund5
ha5 had to become more focused on Northern Ireland.
The tru5tee5 have paid due regard to 8uidance issued by the Charity Commlssion In dec5din8 whzt
activities the charity shtsuld undertake.
Flnanclal revlew
The result5 are Set out on pages 8 to 13. The company incurred a net deficit for the year ol £10,775
12020.. nèt delitit of £9,778), leaving unrestrittèd funds of £20.277 and rèstricted funds of E369,435
The level of unrestricted funds at 31 Dècèmber 2020 was £19,129 (see Note 51.
The unrestricted funds are considered tts bè essentlal to provide sufficient funds to cover anv
unforeseen costs which may arise and to fulfil the legal obligailons of the charity in the event that
current levels of income are not maintained.
It15 the policy of the company that unrestricted funds which have not been designated for a 5pecill
Use should be maintained at a level equivalent to at least three month's expenditure. The trustee5
consider that reserves at this level will ensure that. in the event of a significant drop in funding,
they will be able to continue the charity's current activities while consideration is given to Way5 in
which addltional funds may be raised. This level of reserves has been malntained throu8hout the
vear.
The company ha5 assessed the major risks to which the charlty is exposed, and are 5at15fled that
systems are in place to mitigate exposure to the major risks.
Durin8 the year Kinderhouse Charity leased out the Its premises to Wave Trauma Charity which is
the largest cross community victim's group in Northern Ireland with the ultimate aim of transferring
its ownership to them. During the year. Kinderhouse accommodated a large number of groups that
had suffered during the Northern Ireland "troubles". Expenses incurred by Kinderhouse pertained
to the running and maintenance of the property and some mlnor repairs and legal fees.
P8w3

Klnder House
Trustees, Report
for the year ended 31 December 2021
Structure, governance and management
Kinder House is a Company limited by guarantee, incorporated on 19 September 2002 and accepted
as a charity for tax purposes by HM Revenue & Customs on the 7 October 2002. It is governed bv
iti MemoraTrdum 3nd Articles of Association dated 12 September 2002 and amended to allow for
current governance in March 2015.
Methods useil to recruit and appolnt new charlty tru5tee5 include the circulatlon of Invitations to
all members so that they may nomlnatè trustees prior to the Annual General Meetlng.
None of the trustees has any beneficlal Intèresi the company. All of the trustees are members
of thè company and guarantee to contribute £1 In the evènt of a wlnd5ng up.
Org•nls•tlonal Structure
The charirable company Is governed by its Memorandum and ArtScles of Association. The company
is not for profit and limited by 8uarantee.
The or8anlsation is governed by It5 8oard of Director5 who meet re8ularly.
New Director5 are briefed on their le8al obligatlons under charity Bnd company law, the content
of the Memorandum and Artlcles of Association. the commlttee and decision-makin8 proces5,
the buslness plan and recent financial performance of the charltv.
statement of Trustees Reswnslbllltles
Thè trustees, who are also the directors of Kinder House for the purpose of Company law, are
responsible for preparing the Trustees Report and the accounts in accordance with applicable law
and UnSted Kin8dom Accounting Standards (United Kingdom Generally Accepted Accountin8
Practice),
Company Law requlres the trustees to prepare accounts ftsr each flnanclal year whlch glve a true
and faSr view of the state of affalrs of the charlty and ot the incomlng resources and application
of resources, Sncludin8 the income and expendlture, of the charltable company for that year.
In preparin8 these accounts, the trustees are required to:
select suitable accountin8 policie5 and then apply them conslstentlv..
observe the methods and principles in the Charities SORP..
make judgement5 and estimate5 that are reasonable and prudent,. and
prepare the account5 in the goin8 concern basi5 unless It Is inappropriate to presume that
the charity will continue In operation.
The trustees are responsible for keepin8 adequate accountlng records that disclose with
reasonable accuracy at any time the flnancial posltlon of the charity and enable them to ensure
that the accounts comply wlth the Companies Act 2006. They are also ￿SpOnSIble for safeguardin8
the assets of the charity and hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
Page 4

Klnder Hou•e
Trustees. Report
for the year ended 31 December 2021
The report was approved by the Board of Trustees, and signed on fts behalf:
31
J Conlon
(Treasurer)

Independent Examlner's Report
to the tharlty trustees of Klnder House
la company limited by guaranteel
I report on the accounts of the company for the year ended 31 December 2C121 which are set out
on pages 8 to 13.
RESPECTIVE RESPONSIBILITIES OF CHARITY TRUSTEÉS ANO ÉXAMINER
The charltV'5 tru5tee5, who are also the director5 01 the company for the purposes of company law,
are responsible for thè prèparatlon of thé ac¢tsunts in accordante with the rèquirements of the
Companies Act 2006. The Trustees conslder than an audlt 15 not required under sectlon 65 of the
Charities Act INorthern Ireland) 2008 and that an Indèpendent examlnatlcn Is needed.
Having satisfled myself that the charlty is not sybjert to audit under Company law and Ss ell8lble for
Sndependent examlnatlon, It is my resonslbillty to..
examlne the accounts under sectlon 65 of the Charitle5 Act,.
to follow the procedures lald down in the 8eneral dlrectlons 8Sven by the Charlty Con)mSsslon
under section 6519llbl of the Charities Act (Northern Ireland) 2008,. and
to state whether partlcular matters have come to my attentlon.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the general Directions given by the Charitv
Commi551on. An examlnatlon includes a revlew of the accountSng records kept by the charlty
and a comparlson of the accounts presented wlth those records. It also Sncludes consideration of
any unusual item5 or disclosures In the accounts, and seeking explanations from you as trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that
would be requSred in an audit and consequently no oplnion 15 glven as to whether the accounts
present a'true and falr view, and the report 151Smited to those matters sei out in the statement
below.
I have examined your charity attounts as required under sertion 65 of the Charities Act and my
examination was carried out In acrurdance wlth the general DlrectSons given by the Charity
Commisslon for Northern Ireland undèr settion 6519llbl of the Charities Act. The examinatlon
P8ge 6

Independent Examlner's RepNt
to the charity trustees of Klnder House
la Company limlted by guaranteel
Inclu(Jed a review of the a¢countln8 records kept by the charity and a comparison of the accounts
presented wlth those records. It also Sn¢luded consideration of any unusual 5tem5 or dlsclosures In
the acttjunts, and seeking explanatlons from you as charlty trustees concernin8 any such fflatter5.
In connection wlth my examlnatlon, no matter has come to my attentS0n'.
lal whlch 8lves me reasonable cause to belleve that In any material respect the Tequlrements:
l. to keep accounting records in accordance wlth seetlon 386 of the Companles Act 2006,. and
2. to prepare accounts whlch accord wlth the accountlng records. comply with the accountlng
requirements of section 396 of the Companles Act 2006 and wlth the rnethods and principles
of the Statemen( of Recommended Practlce.. Accountlng and Reportlng by Charllles;
have not been met or
Ibl to which, in my opinlon, attentlon should be drawn In order to enable a proper understandin8
of the accounts to be reached.
Lowry Grant FCCA
for, and on behalf of,
FPM Accountant9 Ltd
Date
1_3 Arthur Street
Belfast
BTI 4GA
Paqe 7

Kindèr House
Statement of Finarbclal Activltles
lincorporatlng an Income & Expendlture Account)
for the year ended 31 December 2021
Total
2021
Total
2020
Notes Unrestrlcted Restricted
INCOME FROM:
CharStable Actlvltlès
7,C4JO
7,000
11,272
TOTAL INCOME
7,000
7,000
11,272
EXPENDITURE ON:
Charitable Activitie5
15,8521
111,9231 117,7751 121,0501
TOTAL EXPENDITURE
15,8521
11,923
117,775
21.0501
NET INCOME I IEXPENDITUREI
1,148
111,9231
110,7751
19,7781
Transfer between fund5
NET MOVEME14T IN FUNDS
1,148
111,9231
110,7751
19,7781
RECONCILIATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD
19,129
381,358
400,487
410,265
TOTAL FUNDS CARRIED FORWARD
20,277
369,435
389,712
400,487
All income derives from contlnuln8 actlvities, therefore no st¥tement of reco8ni$ed 8alns or
1055es15 given.
The note5 on pages 10 to 13 form part of these financial statements.
Pege B

Klnder House
Balance Sheet
as at 31 December 2021
Notes
2021
1020
FIXED ASSETS
Tangible Flxed Assets
386,706
398.735
cuTrIRENT ASSETS
Ban k Balance
Prepayments
4,673
129
4,802
3,419
129
3,548
CREOITORS- amounts < l year
Credltors and Accruals
11,7961
11.7961
NEf cuRRE￿r ASSETS
3,006
1,752
NEf ASSETS
389,712
400.487
REPResENTED BY:
Accumulated Fund - Restrlcted
Accumulated Fund - Unrestrlcted
369,435
20,277
381.358
19,129
389,712
4￿,487
For the year ended 31 December 2021 the charlty was entStled to exemptlon from audlt under
sectlon 477 of the Companles Act 2￿6 relatln8 to small companles.
Trustees, re5POn5ibi1Sties:
The members have not requlred the charlty to obtaln an audlt of Its accounts for the year In
questlon In accordance wlth sectlon 476: and
The trustees acknowledge their responsibilities for complyln8 wlth the requirements of the Act
with respect to accountln8 records and the preparation of accounts.
These accounts have been prepared In accordance wlth the provlslons appllcable to companles
subject to the small companles, reglme
These flnancial statements were approved by the members of the committee and authorised for
issue on the ...
. and are signed on thelr behalf by:
Mrjc
Director
lon
Company Alumber N1044136
The notes on pages 10 to 13 torm part of these flnancial statements,
P8gg 9

Kinder House
Notes to the Flnanclal Statements
for the year ended 31 December 2021
I. ACCOUNTING POLICIES
rhe principal aceounting pollcies adopted, judgements and key sources of estimation
uncertainty in the preparation of the financial statements are as follow5=
al Basis of preparation
The financial statements have been prepared in accordance wlth Accounting and Reporting
by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reportin8 Standard applicable in the UK and
Republic of Ireland IFRS 1021 (effective l January 20191- (Charities SORP IFRS 1021, the
Financial Reporting Standard applicablè in the UK and Republic of Ireland IFRS 1021 and the
Companies Act 2006.
Kinder House meets the definition of a public benefit entity under FRS 102. Assets and
Ilabilltles are Inlti3lly rÉcognisÈd at historltal cost or transattlon value unless otherwlse
stated In the relevant accounting pollcy notelsl.
bl Preparation of the accounts on a goinB concern basis
The trustees are of the oplnlon that thè charlty Is a golng concern due to the level of reserves
and plans in place.
cl Fund Accounting
Unrestricted funds are funds which are avallable for use at the discretion of the Trustees In
furtheranre of the 8eneral oblect5ves ol the Charlty and whlch have not been designated for
other purposes.
Restricted funds are fund5 whlch whlch are to tse used In a¢¢ordanre with speclfic restrlctlons
Imposed by donors or whlch have been raised by the Charity for particular purpose5. The tost
of raising and administering such funds are charged against thè specific fund. The aim and use
of restricted fund5 IS Set out in the notes to the financial staternent5. Restricted funds may
only be transferred to general or deslgnated funds once the criteria for restriction have been
dischar8ed or no longer apply.
dl Income
Income is recognlsed when the charity ha5 entltlement to the rent, funds, any performance
condltlons attached to the itemlsl of Income have been met. It Is probable that the income
will be received and the amount can be measured reliablv.
Income Is deferred only when the charity has ro fulfill condltions before becomlng entitled to
period.
el Donated services and facllities
In accordance with the Charitie5 SORP IFRS 1021, the general volunteer tlmÈ of 5UPPOrteTs
Ss not recognised.
Page 10

Kinder House
Note5 to the Flnanclal Statements
for the year ended 31 Dec&mber 2021
I. ACCOUNTING POLICIES
fl Expenditure and ITrecoverable VAT
Expenditure is reco8ni5ed once there is a legal or con5tructlve obllgation to make a payment
to a third party, it Is probable that settlement will be required and the amount of the
obligation can be measured reliably.Expenditure 15 classified under the followin8 activity
hea(Jing'.
ExpendSture on charltable activities comprise5 those costs Incurred by the charity In the
delivery of it5 activities and service5 for il5 beneficiaries. It include5 both c05t5 that can be
allocated directly to such activitie5 and those costs of an indirect nature necessary to
support them.
Irrecoverable VAT Is charged as a cost agalnst the activity for which the expenditure was
incurred.
gl Tan8lble fixed assets and depreciation
Tangible fixed a5set5 are stated at cost le55 depreclatS0n.
OeprecSation is provided at rates calculated to write ¢>ff the cost or valuation of fixed assets,
less their èstimatèd residual value, over their expected useful lives on the followinB basis.,
Office Equipment
25% Reduclng 8alance
Flxtures & Fittings
25% Reducing Balance
Building & BuildinA Refurblshment
2% Straight Line
h) Cash at bank and in hand
Cash at bank and cash in hand Includes cash and short term current accounts.
il Value added tax
Value addpd tax is not recoverable by the charity, and as such is Included In the relevant
costs In the Statement of Flnanclal Activltles.
11 Taxatlon
The company 5s a reglsterèd charlty and the charltable tax exemptlons are therefore being
claimed to the extent that income andlor gain5 are applicable and applied to charitable
purpctses only. These exemptSons wlll remaln in place as long as income and expendlture
is applied to charitable purposes only.
P8ae11

Kinder House
Not•S to the Financial Statements
for the year ended 31 Decernber 2021
3 FIXED A55ETS
Bulldlng
Refurblshment
Fixtures &
FlttlnK5
Buildlng
Equlpment
Total
COST
as at l January 2021
Additions
Disposals
as èt 31 December 2021
250,740
345,390
9,486
5,321
610,937
250,740
345.390
9,486
5,321
610.937
DEPRECIATION
as at l January 2021
Char8e for the Year
84,001
5,015
113,819
6,908
9,105
95
5,277
li
212,202
12.029
as at 310ecember 2021
89,016
120,727
9,200
S,288
224,231
NBV
as at 31 Oe¢ember 2021
161,724
224,663
286
33
386.706
as at 31 Oecember 2020
166,739
231 $71
381
398,73S
4 INCOME FROM CHARITABLE ACTIVITIES
Unrestrlcted
Restrlrted
2021
2020
Rental Income
Donations
7,WO
7.000
6,230
5,042
11.272
7,000
7,000
Paoe 12

Klnder House
Note5 to the Flnancial Statements
for the year ended 31 December 2021
5 EXPENDITURE
Unrestricted
Restricted
2021
2010
Bank Inteiest & Charge5
Depreciation
Heat & light
Insurance
Water rate5
Cleanin8
Repair5 & renewals
Accountan¢v
Sundry
Telephone
52
106
732
3,491
52
12,029
732
3,491
60
12,065
1,933
4,059
368
80
958
796
388
343
21,050
11,923
266
796
409
266
796
409
5,852
11,923
17.775
6 MOVEMENT IN FUNDS
Unrestrlrted
Restrl£ted
2021
2020
Balance brought forward
19,129
381,358
400,487
410,265
Income for the year
Expenditu￿ for the Year
7,OJO
15,8521
7,000
117,7751
11,272
121.0501
111.9231
Balance carried forward
20,277
369,435
389,712
400.487
Page 13