Charlty registratlon number NIC108006 Company reglstration number N1666031 (Northern Ireland) KIDOGO KIDS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
KIDOGO KIDS LEGAL AND ADMINISTRATIVE INFORMATION Director8 Mr N Watson Mrs H Walson Miss A Walson Charlty number NIC108006 Company number N1666031 Reglstered offic• Ringhaddy House 50 Ringhaddy Road Killinchy Co Down BT23 6TU Independent examlner Harbinson Mulholland Centrepoint 24 Om8au Avenue Belfast Co. Anlrfm Northern Ir&land BT2 8HS
KIDOGO KIDS CONTENTS Page Directors, report Independent examiner's report S&lement of financial activities Balance 5h861 Nolas lo the financial slalemenls 6-12
KIDOGO KIDS DIRECTORS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The Directors present their annual report and financial statements for the year ended 31 December 2022. 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 Articles of As50cialion, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effe¢tive 1 January 20191" Objectlves and actlvltles The objectives of Kidogo Kids are.. alleviation of poverty, hardship and distress. supporting existing organisalions and selling up new inilialives the advancement of education and life skills promotion of health and well being emergency financial support lo individuals In 2022. we have continued to 6xpand our programmes lo reach more children and young people living in difficult conditions. We have had a particular focus on education and the protection of vulnerable girls who have been victims of, or are al risk of sexual predation and domestic violence. We work c105ely with local communities and community leaders in order lo achieve our goals and ensure that our work is in the bgst interests of the Children and young peoplo. Our Feeding Programme in the slum school continues lo be a great success. We feed 250 children two meals day, five days a week. As well a5 food, we have also provided plates. bowls. cutlery etc. School attendance ha5 dramatically increased as has the level ol concentration in the classroom. We continue lo work with three schools Ibolh primary and secondaryl. We supplied lexlbooks and teacher'5 guides in order lo bring the schools up lo date with the new Kenyan curriculum. Extracurricular activities such as sport and art ar8 now part of this curriculum. so we have provided sports equipment and arts and craft5 materials. We hav8 also given each school a full flrsl aid kil. As well as this, we have an ongoing maintenance programme for the school structure, washrooms and kitchen facllilies. As a result of the Covid lockdown, th8 school 18rms were re-organis8d, which resulted in two end of year graduations in several schools during 2022. We fully funded these with prizes. food elc. We did this because il both molivales the children and celebrates educational progress and success within the whole community. The Stall'onery Programme has provided over 5,000 items lo schools and children's homes during 2022, which has improved access lo basic educational needs for many children. Due lo lh8 success of our existing Reading Programm8s, we have expanded these into two new Schools this year. Each school received a large selection of books and a locking cupboard in which lo store them. We ¢onts'nue our Clean Hands Programme by providing water and soap in a particularly vulnerable comniunity. In the Baby Home an(J Children's Homes we continue lo help with food. baby formula, water. medication, medical bills, clothing and other necessities. We lake them ON frequent outings, hold birthday parties and organise sports day and olher extracurricular aclivilies. We refurbished the playroom in the Baby Home and prowded a lol of new toys and educational equipment for the toddlers. class. Al the end of 2022. we have eleven gids living in our Safe House for the mediumllong term. Throughout the year we have also had several short term, temporary rescue cases. The girts are fully cared for with all food, clothing, loilelries, bedding. school supplies, medical elc. provided. We take them on outings lo broaden their horizons and it is extremely pleasing to see how much progress they have all made. Their schoolwork has improved and they are a very happy, confident "family" In 2023, we are planning to build an extension to the Safe House. The Gir15' Protection Programme continues to be very successful and provides a safe space for 53 vulnerable girls. aged 3-15, after school and full lime during the holidays. The childien are Glosely monitored so that any additional problems Gan be identified eady and re501ved. The programme is designed to 5UPPOrt the most vijlnerable gids within the community, keeping them safe whilst also enabling them lo remain within their families.
KIDOGO KIDS DIRECTORS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Wts WQTk closely with their ,3mili&s ap.d rrovidp suyporr S&Cii as iood paicels whei i&cessary ¥fVitnin :.h prngramme the children are given r¥utrttious m&al 2cli clay as well as new school unilurms. book.s. s:.a+ionoTr a.nd toys WE 2190 provide medic81 cere for:,hp.rri all wh5cI many i.NouliJ not have acce>S I'o We. pav for e ieacher to gitrÈ extr2 turtion when .iecÈss2ry. E%iery quarti8r haile a birthrtati 08rcy as well 8S 8 Crytri%lm2 celebration and other fvn evénts ThrDUGh our YoLrth Support Prograirime. we conttnL'e ID a%sist yDung aoult¢ ivlio are transrtkioiiino fvJOm rhil(Srer, ¥ homes Either Into further educ81ion ur the 4Norkpiace We provide "mowno out supplies" such as Trooking pots uteiisils, cooker, beds. mattressps. b&ddiiig and othpr basic necessities so that Ihoy caft set up a p,orne We also make eure th-t they b.ave all the rtems that they iieed for th?tr ¢siJrses or apDfeTrticeships. Also und¢r thT progi8mm& we h.ave rnanaged to find full time and part tine employrnÈnt ror several younq ppople During 2022. we have provided emergèncy assistsnce lo a numbèr of Individuals, includin9 single mothers an vidims of dor(ÈStic virJlen¢e We have also paid amèr9ency medical bills. school 'ièS)s and a55islancÉ lo small busin•ses. At fhristmss w? 98v For)d parcf¢ls to vulnèrèblè Individuals 2nd familips wrthiri thua cornrnuntty As much as posslblé. verytliing that we prtsmde comes frorn Ioc81 prtsducÉrs Bnd small buoin&s8es In 2023 we ¥1 continue to work wth th8 loca5 trL)mmunrties, building on the su-cess of our èxistjng progf£krrimès and adding to them where necessary. We also intènd to build an extension to our Safe Housp We are extremely gr4tefiJl to eveiyone who has supported us during 2022, helw'ng to have a p09rte ITTTPèCt on the INes of very childr8n. We hdve reIVed grants trom Brian Murtagb Ch8rit8ble I rust, Neptune Group Trust. Oppn Gate Trust and Souter Chanlable TTUSt as weS18s donations ffom Indiv+duals both re.gUr and one- ¢ff. Everythlng we have received is vèry mu¢h appreciated. All admintstrative costs are pard in fvill by the trust&es. so all donabons recewed go direety to the projects and ben6flelanes One of the truot•es %pènds mu¢tt of the year in Keny8 8nd supemses every aspect Df each Pfogramme. Structrre, governanu arml maThagernent The Directors who seTv•d during the year and up to thè data ol signature of the finanLi81 ststemgnts were. Mr N Watson rs H Watson Mis5 A Watson Tntstees are foundets of the Ghanty and afe famity rrnmber5 Tepurt Yes apprty¥ed by thts Board of Dffecto Mi N WatK•n Mr$ H W*tw>n
KIDOGO KIDS INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF KIDOGO KIDS We report lo the Directors on our examination of the financial statements of Kidogo Kids (the charity) for the year ended 31 December 2022. Responsibilities and basis of report As the Directors of the charity land 81so its directors for the purposes of company lawl you are responsible for the preparation of the financial slalemenls and you have considered the audit requiTement of Section 65131 of the Charities Act INI) 2008 (the Act). Having sakn'sfièd ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, il is our responsibility lo.. examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008- follow the procedu$ laid down in the general Direcllons given by tha Charity Commission for Northern Ireland under section 6519}Ibl of the Charities Act; slate whether parb'cular matters have ¢ome lo our allentlon. Independent examlnerfg staternent We have examined your charity accounts as required under Section 65 of the Charities Act and our examination was carried out in accordance with the general Direcb'ons given by the Charity Commission for Northern Ireland under section 6519llbl 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. 11 also included consideration ol any unusual items or disc105ures in the account$, and seeking explanations from you as charity Iruslees concerning any such matters. Our role is to stale whether any material matters have come lo our attention giving us cause to believe.. That accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act., or the financial statements do not accord with those records., or That the financial slalemenls do not cornply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles ol the Charities Sialement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ire18nd. That therels further Information needed for a proper ijnderslanding of the a¢Gounts to be reached. We have completed our ex3mlnation and have no concerns In respect of the matters 11110 (4) listed above and, in conneclion with following the Directions of the Charity Commission for Northern Ireland, we have found no mallers that require drawing lo your attention. Harbinson Mulholland Chartered Accountants Cenlrepoint 24 Ormeau Avenue Belfast Co. Antrim Northem Ireland BT2 8HS Dated.. 1011012023
KIDOGO KIDS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestrfcted Restricted funds funds 2022 2022 Totsl Unrestricted Restrlcted funds funds 2021 2021 Total 2022 2021 Notss Income from: Donations and le9acies 26.351 8,115 34,466 23,562 7,800 31,382 endlture on: Charitable activities 29,279 5.157 34,436 23,796 3,829 27.625 Net {outgolnglllncoming resources 12,9281 2.958 30 (2341 3,971 3,737 other recognlsed gain8 and losses Other gains or losses 3,130 3,130 59 59 Net movement In funds 202 2,958 3,160 11751 3.971 3,796 Fund balances al 1 January 2022 6,547 5.157 11.704 6,722 1,186 7,908 Fund balances at 31 DeGember 2022 6,749 8,115 14,864 6,547 5,157 11,704 The statement of financial activities inGludes all gains and losses recognised in the year. All incorne and expenditure derive from continuing adivities. The statement of financial activities also complies with the requirements lor an Income and expenditure account under the Companie5 Act 2006.
KIDOGO KIDS BALANCE SHEET AS AT 31 DECEMBER 2022 2022 2021 Current •ssets Cash at b8nk aftd ,'n hand 17,074 13.202 Crédltors- arrvJLints fallSng due wlthin ono y•ar 11 12.2101 11.4981 Net cutyent assets 14,864 11.704 Income tunds Rèstricted fund Unrestricted funds 12 8,115 8.749 6.157 ¢.547 14,864 11,704 The company is ented to the exemptson from tho audrt requiremert Cofrtained in 58cTOll 477 of th• compar 2006, foff the year ended 31 December 2022. The directOE5 acknowled their responsthilllies for comptying wth the of ts Cory>•nie8 200S with respect to acCUrrf1D9 r6oJrd5 aftd the prèparats.on OfilTran81 statemonts The rnémbe havè not r2qulrèd thè company ta obtain an auda of its Iln•nco13tat•mÈnts Iw th• >•r •ccordance with SeC1n 476. Thsse lknanci¥l ¥t•l8m•nts hava be prgp•Ted th accord•n£• wth thè Pftrmtrjns •pplkabkn b) to the srnll eomp•nie3 wegime hèfi 08 a¥Lr 2013 n¥1 61atements w•rn apprn*d by th• Dtrxtory ofy .. . r N W8tson Comp•ny ffj91¥tr4tlor# mbmbw NI660031
KIDOGO KIDS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng policlas Charity infomiation Kidogo Kids is a private company limited by guarantee incorporated in Northem Ireland. The registered office is Ringhaddy House, 50 Ringhaddy Road. Killinchy, Co Down, BT23 6TU. 1.1 Accountlng conventlon The financial statement5 have been prepared in accordance with the Companies Act 2006 and "Accounting and Reporknng by Charities.. Statement of Recommended Practice applicable lo charili8s preparing their accounts in accordanc8 with the Financial Reporting Standard applicable in the UK and Republic of Irel3nd {FRS 1021. las amended for accounting periods comrnencing from 1 January 20161. 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 8ullelin 1 not lo 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 pPared under the historical cost convention. Imodifi¢d lo include the revaluation of freehold properties and to include inveslrnenl properties and certain financial instruments al fair valuel. The prlncipal accounllng policies adopted are set out below. 1.2 Golng concern At the lime of approving the financial statements, the Directors have a reasonable expectation that Ihe charlty has adequate resources lo continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial slalements. 1.3 Charitable funds Unrestricted funds are available for use al the discretion of the Directors in furtherance of Ihelr charitable Objectives. Reslricled funds are subject to spe¢ifi¢ conditions by donors as to how they may be used. The purposes and uses of the reslricled funds are sel out in the notes lo the financial slalemeftts. Endowment funds are subject to Specific conditions by donors that the capital musl be maintained by the charity. 1.4 Income Incorne 15 recognised when the charity is legally entiued lo il after any performance condib'ons have been mel, 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 lax recoverable in relation lo donations re1Ve under Gift Aid or deeds of covenant is recognised al the lime of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the 8mounl is known, and receipt 15 expected. If the amount is not known. the legacy is Irealed as a conlingenl assal.
KIDOGO KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng pollcies {Continuod) 1.5 Expendlture Resources expended are Incllrded in the Statement of Financial Activities on an accrual basis, inclusiv8 of any VAT as it Cannot be re¢overed. Chanlable &xpendilure comprises those costs incurred by the charity in the deliv8ry of its activities and services for its beneficiaries. Govemance costs include audit fees and the initial legal cost5 invofved in setting up the charity. All costs are allocated between the expenditure categories of the Statement of Flnan¢ial Activities on a basls designed lo reflect the use of the re$our¢e. 1.6 Cash and cash equlvalants Cash and cash equivalents include Cash in hand. deposits held al call with banks, other 5hort-lerm liquid investments with original maturities of three rnonth5 or le55, and bank overdrafts. B8nk overdrafts are Shown thin borrowings in current liabilities. 8aslc Ilnanclal assets Basic finanryal assets, which includ8 d8btors and cash and bank balanc8s, are initially measured at transaction price including transaction cos15 and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing transaction, where the transaction is measured al the present value of the future receipts discounted al a market rale of interest. Financial a5set5 classified as receivable within one year are not amortised. Baslc financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement conslilutes a financing Iransaclion, where the debt instrument is measured al the present value of th8 future payments discounted at a m8rkel rale of interest. Financial liabilities classified as payable withln one year are not amorbsed. Debt instruments are subsequently carried al amortlS8d cost, using the effecllve interest rate method. Trade creditors are obligations lo 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 paymenl is due within one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially al Iransaclioll price and subsequently measured al amortlsed cost using the effective interest method. Dorecognltlon of fin4n¢lal Ilabllltles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.7 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are reTrived Termination benefits 8re recognised immediately as an expense when the charity is demonstrably committed to lerminale the employment of an employee or to provide lemiinalion benefits.
KIDOGO KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Critical accounting estimates and Judgements In the application of the charity's accounting policies, the Directors are required to make judgements, estimates and assumptlons about the carrying amount of assats and liabilities that are nal readily apparent from other sources. The estimates 2nd associaled assumptions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ trom these eslimat8s. The estimates and underlylng assumption5 are reviewed on an ongoing basis. RevisioTlS to awounting estimates are recognis8d in the period in which the estimate is revised where the revision affects only that period, or in ihe period of the revision and future p8riods where the revision aff8cls both current and future periods. Donations and legacles Unrestrlcted Restrlcted funds funds Total Total 2022 2022 2022 2021 Donats'ons and gifts Grants 19,551 6,800 19,551 14,915 22,062 9.300 8,115 26,351 8,115 34,466 31,362
KIDOGO KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charitable actlvltles 2022 2021 Kibagare feedlng programme Schools Stats'onary programme Clean hands programme Readlng programme Gids. protection programme Safe house Children's homes Construction Youth support Individualslemergencies Other 5,682 4,888 771 1,014 283 4,887 7,108 4,400 197 2,958 821 4.689 1,610 4,374 365 1,641 3,067 5,489 586 1,319 1,359 1,328 33,009 25,827 Sh8re of governance costs (see note 51 1,427 1,798 34,436 27,625 Analysis by fvnd Unrestricted funds Restricted fvnds 29,279 5,157 23.796 3.829 34,436 27.625 Support cost8 Support Governance costs costs 2022 2021 Accountancy Bank charges 1,110 317 1,110 317 1,510 288 1,427 1.427 1,798 Analysed behveen Charitable aclivllies 1,427 1,427 1,798 Directors None of the Directors lor any persons connected with them) received any remuneration or benefits from the charity during the year.
KIDOGO KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Employees There were no employees during the period. Taxatlon Tfve charity is exempl from tax on incom8 and gains falling within s@ction 505 of the Taxes Act 1988 or section 252 of the Taxalionof Chargeable Gains Act 1992 to thi) extent that these are applied lo ils charitable objects. Other galns or losses Unre8trfcted Unrostrlcted funds fund8 2022 2021 Foreign exchange gains 13,1301 1591 10 Loans and overdrafts 2022 2021 Directors, loans 398 Payable within one year 398 11 Credltors: amounts falllng due wlthin one yoar 2022 2021 Borrowings Accruals and deferred income 398 1.100 2,210 2,210 1.498 10-
KIDOGO KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 12 Restricted funds Th6 income funds of the charity include r8Stricled funds comprising the following unexpended balances of donations and grants held on trust for specrfic purposas.. Movement In funds Incomlny ourc?$ Balance at 1 January 2022 R•$ourc•$ •xptrnd•d Balancè at 310ecembgr 2022 Souter Charitable Trust Didymus Safe House 2,700 2.457 5.400 12,7001 12,4571 5.400 2.715 2.715 5.157 8,115 15,1571 8,11S 13 Analysis of net assets between funds Unrestricted Restricted funds funds 2022 2022 Total Unrgstricted Restrlcted funds funds 2021 2021 Totsl 2022 2021 Fund balances al 31 Dec8mber 2022 are represented by.. Curr8nl asselsllliabilitiesl 6,749 8,115 14,864 6,547 5,157 11,704 6.749 8,115 14,864 6,547 5,157 11,704 11
KIDOGO KIDS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 14 Related party transactlons The following amounts W8ra outstanding at the reporting end date.. Amounts owtrd to relatad parti•s 2022 2021 Key management personnel 398 12-