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← Help for Kids

2025-06-30-accounts

Company registration number SC401058 (Scotland)

Charity registration number SC042369 (Scotland)

HELP FOR KIDS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

HELP FOR KIDS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dave Lord Laura McDowall Derek Miller, Chair Martel Maxwell Gavin Findlay Laura Jackson Pauline Thomson (Appointed 9 December 2024) Charity number (Scotland) $C042369 Company number $C401058 Registered office 11 Dudhope Terrace Dundee Scotland DD3 6TS Independent examiner Findlays Audit Limited 11 Dudhope Terrace Dundee DD3 6TS

HELP FOR KIDS

CONTENTS

Page

Trustees’ report

Independent examiner's report

Statement of financial activities

Balance sheet

1-4 5

6

q

Notes to the financial statements

8-19

HELP FOR KIDS

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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)" (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

The objects of the Company will be such charitable purposes as the trustees from time to time think fit, and in particular the relief of those in need by virtue of age, ill-health, disability, financial hardship or other disadvantage by the provision of charitable support to those fitting the criteria and who reside within the Dundee area.

Achievements and performance

In furtherance of the Objects the Company shall have the following power:-

To raise funds and organise appeals and invite and receive contributions from any person(s) whomsoever by way of subscription (whether or not under a Deed of Covenant), donation or otherwise and whether or not subject to any special trusts or conditions. Provided that the Company shall not undertake any permanent trading activities in raising funds, the profits of which are liable to tax, otherwise than for carrying out the Objects.

In addition, to receive and accept funds from any person(s) subject to condition that such funds be applied only in furtherance of the Objects and in a particular area or areas of Scotland.

Main achievements of the charity

The results for the year are set out in the attached accounts. The charity has worked towards their objectives during the year and has received several donations which will be donated back out to those they intend to support as referred to in their governing document.

Local Corporates

The charity continues to work closely with Findlays CA, MMG Archibold, Blackadders, DC Thomson, Coast Renewable Services, Beam Orthodontisits, Stable Kitchen, Tesco call centre, Tesco South Roand and Tesco Kingsway.

Ambassadors

We continue to work and meet with out team of volunteer ambassadors, however a few have stepped away due to work commitments.

Our current Ambassadors are;

Aileen Bollan

Lynn Allardice Fiona Hain Steven Elder Sue Murray Gary Rooney Charles Bryson Cameron Donald

Our Ambassadors continue to support the charity.

-1-

HELP FOR KIDS

TRUSTEES’ REPORT (INCLUDING DIRECTORS‘ REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Fundraising activities and income generation

Ladies Day September 2024, was a huge success once again raising nearly 12k

November 2024, Derek Miller Chair person held Stable Kitchens annual xmas ball, another huge success.

Xmas Toy appeal 2024, even bigger and raised 157k in donations helping over 1900 children in Dundee with Sack of parcels, each parcel contained 4 toys, selection box, teddy, beano, pyjamas or clothing this year we used we had volunteers from various organisations in Dundee which really helped raise profile of what we do here in Dundee, volunteers from DC Thomson, Insights, Broker Insights, Hillcrest, Coast Renewables and Remax, as well as donations from most of these organisations, we also worked closely with Dundee City Council to do all our deliveries, this worked extremely well as did having the premises at Kingsway.

January 28" 2025 we now have another full time employee Fiona Hain, Fiona will take on Community development manager, Fiona plans to focus purely on community parties, events and engaging with local community whilst Stacey remains overall manager and looking after day to day running of charity.

January/February 2025, Fiona went around all toddler groups and foodbanks to give out left over sweets and food items from Christmas, this was greatly received by all.

February 2025 Fiona wins Itison Partnership which gifts us local gift vouchers which we then used to support raffles and thankyous to volunteers.

March 2025 we held a spring ball in association with Coast Renewable, 270 peopie attended raising over £40,000, a massive success and date pencilled in for 28'* March 2026

March 2025 was also busy in community, we attended YPI Fayres, held a quiz night and donated many gifts to EID, the plan next year is to attend more YPI fayres, hold a quiz once a month.

April 2025 we held our easter egg appeal

June 2025 we held our 12" golf Day at St Michaels Golf Club, this was another great success raising just short of £9000.

Overall Help for Kids is doing very well, we only hope to continue fundraising and continue helping local children.

-2-

HELP FOR KIDS

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Financial review

The reserves policy of the charity is to hold free unrestricted reserves of approximately 5 months expenditure. The charity does not have unrestricted reserves which meet this policy. The trustees should keep this under review while seeking ways to improve the position.

At the year end the charity holds £83,605 (2024 - £34,952) in reserves, of which £52,086 is unrestricted and of this free reserves not invested in fixed assets or designated amounts to £52,086 (2024 - £31,244). This equates to approximately 5 months direct costs. Restricted reserves held at the year end amount to £31,519(2024 - £3,708).

Structure, governance and management

Help for Kids is registered as a charitable company limited by guarantee and was set up by a Memorandum 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:

Dave Lord

Laura McDowell

Derek Miller, Chair

MA Maxwell GC Findlay Laura Jackson Pauline Thomson (Appointed 9 December 2024)

Methods of appointment or election of trustees.

At the first meeting of Trustees in each year one-third of the Trustees for the time being or if their number is not three or a multiple of three, then the number nearest one-third shail retire from office.

A retiring trustee shall retain office until the conclusion of that meeting or (if earlier) when a resolution is passed at that meeting not to fill the vacancy or to appoint another person in his place or the resolution to re-appoint him is put to the meeting and lost.

The trustees to retire by rotation shall be those who shall have been longest in office since their last appointment or re-appointment. As between persons who became or were re-appointed Trustees on the same day, those to retire shall, unless they otherwise agree among themselves be determined by iot.

If the Trustee at the meeting at which a Trustee retires by rotation do not fill the vacancy the retiring Trustee shall if willing to act be deemed to have been re-appointed unless at the meeting it is resolved not to fill the vacancy or unless a resolution for the re-appointment of the Trustee is put to the meeting and lost.

Notwithstanding anything in the Articles, the Member may by ordinary resolution of which special notice has been given in accordance with the Act remove any Trustee before the expiration of his period of office and if this power is exercised, the Member shall appoint another person to act in his place.

Organisational structure and decision-making policies The trustees who on a quarterly basis and as they see fit administer the charity.

Financial matters are reported to the trustees on a monthly basis and when required.

Policies adopted for the induction and training of Trustees.

Trustees are recruited on an ad hoc basis, as and when required. There are no formal induction or training procedures in place for new trustees due to the organisation being relatively young.

Members' liability

The Members of the Company guarantee to contribute an amount not exceeding £1 to the assets of the Company in the event of winding up.

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HELP FOR KIDS

TRUSTEES’ REPORT (INCLUDING DIRECTORS‘ REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

The trustees’ report was approved by the Board of Trustees.

Lada WheTacwibe

Laura McDowell Trustee

25 March 2026

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HELP FOR KIDS

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HELP FOR KIDS

| report on the financial statements of the charity for the year ended 30 June 2025, which are set out on pages 6 to 19.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of Help For Kids for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

This report is made solely to the company's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that | might state to the company's Trustees those matters | am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.

Louise Deuchar =

Louise Deuchar CA

Findlays Audit Limited 11 Dudhope Terrace Dundee DD3 6TS

Dated: 25 March 2026

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HELP FOR KIDS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 30,222 57,545 87,767 46,781 26,000 72,781
Other trading activities 4 117,096 197,935 315,031 55,860 158,940 214,800
Investments 5 912 - 912 563 - 563
Total income 148,230 255,480 403,710 103,204 184,940 288,144
Expenditure on:
Raising funds 6 28,257 - 28,257 15,568 - 15,568
Charitable activities 8 99,131 227 669 326,800 75,746 188,736 264,482
Total expenditure 127,388 227,669 355,057 91,314 188,736 280,050
Net income and movement in
funds 20,842 27,811 48,653 11,890 (3,796) 8,094
Reconciliation of funds:
Fund balances at 1 July 2024 31,244 3,708 34,952 19,354 7,504 26,858
Fund balances at 30 June
2025 52,086 31,519 83,605 31,244 3,708 34,952

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 8 to 19 form part of these financial statements.

-6-

HELP FOR KIDS

BALANCE SHEET

AS AT 30 JUNE 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 14 5,071 -
Current assets
Cash at bank and in hand 80,639 37,106
Creditors: amounts falling due within 15
one year (2,105) (2,154)
Net current assets 78,534 34,952
Total assets less current liabilities 83,605 34,952
The funds ofthe charity
Restricted income funds 17 31,519 3,708
Unrestricted funds 16 52,086 31,244
83,605 34,952

The notes on pages 8 to 19 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025.

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.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 25 March 2026

haa Wleeewale

Laura McDowell

Trustee

-7-

HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Charity information

Help For Kids is a private company limited by guarantee incorporated in Scotland. The registered office is 11 Dudhope Terrace, Dundee, DD3 6TS, Scotland.

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (FRS 102") 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)" (effective 1 January 2019). 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 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. 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.

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are soid.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

-8-

HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

(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.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

1.6 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:

Office equipment 33.33% Straight line Motor vehicles 25% Straight line

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

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 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

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HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

2 Critical accounting estimates and judgements

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, which include depreciation, gifts in kind and donations in kind for various appeals. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Donations and gifts in kind are based on the donations coming in and are count them based on how many children are helped via these donations 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.

Allocation of support costs

There are some costs incurred which are not directly related to the charitable project but are deemed general support costs for the running of the organisation. Support costs are identified as those costs not used by a particular funding stream.

Allocation of overheads

Staff wages and other overhead costs are allocated towards projects based on the funding.

Gifts in kind

Gifts in kind (including Xmas appeal and Easter Egg appeal) are included at the estimated cost of donated good.

3 Donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ g £ £
Donations 30,222 57,545 87,767 46,781 26,000 72,781

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HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

3 Donations and legacies

(Continued)

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts
Hilicrest Foundation -
Beds for Bairns - 31,750 31,750 - 26,000 26,000
DD Competitions - - - 1,325 - 1,325
Thorntons - - - 1,500 - 1,500
Dancilicious - - - 1,331 - 4,331
WM Thomson & Sons - 20,000 20,000 10,000 - 10,000
Lennix Hughes Forever
16 - - - 5,000 - 5,000
Henderson Loggie - - - 6,000 - 6,000
Just Giving-General
appeal 22,858 - 22,858 16,138 - 16,138
General donations 7,364 - 7,364 5,487 - 5,487
Big recovery- Van - 5,795 5,795 - - -
30,222 57,545 87,767 46,781 26,000 72,781

-1-

HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

4 Income from fundraising events

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Win a Wedding 4,380 - 4,380 80 - 80
Bangers to Benidorm - - 14,078 - 14,078
Ladies Lunch 13,988 - 13,988 18,255 - 18,255
Easter egg appeal 4,800 4,800 - 1,800 1,800
Christmas Ball 15,891 - 15,891 12,733 - 12,733
Christmas toy appeal 14,756 180,635 195,391 - 157,140 157,140
The Kiltwalk 3,214 - 3,214 14 - 14
Fakeaway 3,137 - 3,137 - - -
Gifts in kind - 7,500 7,500 - - -
School clothing appeal - 5,000 5,000 - - =
Golf Day 8,309 - 8,309 9,005 - 9,005
Race Night - - 1,295 - 1,295
Newcastle Event 4,972 - 4,972 - - -
Adele Bonus Ball 200 - 200 400 - 400
Afternoon Tea 3,035 - 3,035 - - -
Oasis Bonus Ball 4,250 - 1,250 - - -
Spring Ball 43,964 - 43,964 - - -
Income from fundraising
events 117,096 197,935 315,031 55,860 158,940 214,800

5 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 912 563

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HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

6 Raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Ladies Lunch 4,866 5,124
Misc fundraising costs 3,097 1,673
Golf Day - 30
Charity Balls 21,294 8,741
Fundraising and publicity 28,257 15,568
28,257 15,568

-13-

HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

7 Expenditure on charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Direct costs
Staff costs 61,690 39,137
Depreciation and impairment 724 -
Advertising 1,680 523
Insurance 559 -
Website costs - 400
Just Giving fees 1,200 1,521
IT Costs 682 504
Travel 1,451 1,665
Bookkeeping 3,018 2,100
Rent 2,000 -
Miscellaneous expenses 1,407 71
Motor expenes 1,975 -
76,386 45,921
Grant funding of activities (see note 8) 248,536 216,581
Share of support and governance costs (see note 9)
Governance 1,878 1,980
326,800 264,482
Analysis byfund
Unrestricted funds 99,131 75,746
Restricted funds 227,669 188,736
326,800 264,482

-14-

HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

8 Grants payable

2025 2024
£ £
Grants to institutions:
Christmas ToyAppeal 167,600 161,298
School Clothing appeal 5,000 -
Dundee Schools 6,727 6,232
Easter egg appeal 4,800 -
Laptop appeal 4,500 -
Salto Gymnastics 5,020 -
Lenx Limited- Walking aid 4,159 -
Loyaltek UK 4,000 -
Beds for Bairns 18,372 25,637
Creative Care Limited - 5,482
Grants < £4000 20,546 11,968
Other grants to institutions - -
240,724 210,618
Grants to individuals 7,812 5,963
248,536 216,581

All grants paid to institutions have been awarded in line with Help for Kids charitable objectives and awarded to support families and children facing poverty within Dundee and the surrounding area.

All grants paid to individuals have been awarded under the charity's referral system, in line with Help for Kids charitable objectives and awarded to support families and children facing poverty within Dundee and the surrounding area.

9 Support costs allocated to activities

----- Start of picture text -----
Unrestricted Total
funds
2025 2024
£ £
Governance 1,878 1,980
----- End of picture text -----

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HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

9 Support costs allocated to activities

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |9|Support|costs|allocated|to|activities|(Continued)| |2025|2024| |Governance|costs|comprise:|£|£| |Independent|examination|fees|1,500|1,500| |Legal|and|professional|378|480| |1,878|1,980| |10|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for|the|independent|examination|of the|charity's|financial| |statements|1,500|1,500| |Depreciation|of owned|tangible|fixed|assets|724|-|

----- End of picture text -----

11.‘ Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |Number|Number| |2|1| |Employment|costs|2025|2024| |£|£| |Wages|and|salaries|61,690|39,137|

----- End of picture text -----

There were no employees whose annual remuneration was more than £60,000.

13. Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

14 Tangible fixed assets

14 Tangible fixed assets
Office
equipment		 Motor
vehicles		 Total
£ £ £
Cost
At 1 July 2024 404 - 404
Additions - 5,795 5,795
At 30 June 2025 404 5,795 6,199
Depreciation and impairment
At 1 July 2024 404 5 404
Depreciation charged in the year - 724 724
At 30 June 2025 404 724 1,128
Carrying amount
At 30 June 2025 - 5,071 5,071
15 Creditors: amounts falling due within one year
2025 2024
£ £
Accrualsanddeferredincome 2,105 2,154

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2024 Incoming Resources At 30 June
resources expended 2025
£ £ £ £
General funds 31,244 148,230 (127,388) 52,086
Previous year: At 1 July 2023 Incoming Resources At 30 June
resources expended 2024
£ £ £ £
Generalfunds 19,354 103,204 (91,314) 31,244

-17-

HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

17 ‘Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 July 2023 resources expended 1 July 2024 resources expended 30 June 2025
£ £ £ £ £ £ £
Christmas
ToyAppeal 7,504 157,140 (161,299) 3,345 180,635 (182,523) 1,457
Easter Egg
Appeal - 1,800 (1,800) - 4,800 (4,800) -
School
Clothing - - - - 5,000 (5,000) -
Beds for
Bairns - 26,000 (25,637) 363 31,750 (18,372) 13,741
Dundee
United
Mascots - - - - 3,000 (3,000) -
Van - - - - 5,795 (724) 5,071
Laptops - - - - 4,500 (4,500) -
WM
Thomson - - - - 20,000 (8,750) 11,250
7,504 184,940 (188,736) 3,708 255,480 (227669) 31,519

Purpose of Funds

Unrestricted funds:

General funds are used for the general operating activities of the charity as the Trustees see fit.

Restricted funds:

Christmas Toy Appeal - Donations for running the annual toy appeal to provide under privileged children in the local area with a gift for Christmas.

Easter Egg Appeal - Easter Eggs donated to provide under privileged children in the local area with Easter eggs.

Beds for Bairns - Project launched by The Hillcrest Foundation to provide new beds for children in the local area living in challenging circumstances.

School Clothing- £5,000 was gifted to be donated towards school clothing.

Dundee United Mascots- 10 mascot places were gifted from Dundee United to be donated to children.

Laptops- 15 laptops were gifted from D C Thomson to be donated to those in need.

Van- A van was donated from Big Recovery for the use of the charity.

W M Thomson- Donation towards funding for salaries.

-18-

HELP FOR KIDS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

18 Analysis of net assets between funds

Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 30 June 2025:
Tangible assets - 5,071 5,071
Current assets/(liabilities) 52,086 26,448 78,534
52,086 31,519 83,605
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 30 June 2024:
Current assets/(liabilities) 31,244 3,708 34,952
31,244 3,708 34,952

19 Related party transactions

Name of related party: Blackadders LLP Nature of relationship: Laura McDowall, trustee of Help for Kids, is also a partner of Blackadders LLP. Transactions: During the year, Blackadders donated a total of £11,796 to Help for Kids as their chosen charity of the year. Help for Kids also had expenses fo Blackadders amounting to £378.

Name of related party: G2 Plant (UK) Limited

Nature of relationship: Gavin Chalmers Findlay, trustee of Help for Kids, is also a director of G2 Plant (UK) Limited. Transactions: During the year, G2 Plant (UK) Limited donated a total of £500 to Help for Kids.

-19-

----- Start of picture text -----
Final Audit Report 2026-03-25
Created: 2026-03-25
By: Findlays CA (enquiries@findlay-ca.co.uk)
Status: Signed
Transaction ID: CBJCHBCAABAA25jPJwM7r44jtdit7s_nLOVd6gPFg69K
weW0099_HFK_Final7 accounts_YE2025" " History5
t) Document created by Findiays CA (enquiries@findlay-ca.co.uk)
2026-03-25 - 13:12:55 GMT
C’, Document emailed to Laura McDowall (laura.mcdowall@blackadders.co.uk) for signature
2026-03-25 - 13:13:31 GMT
----- End of picture text -----

@ Agreement completed.

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