Caseware UK (AP4) 2024.0.164 2024.0.164 Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28876628131494219500662183282233216No description of principal activity2025-02-282024-03-01false11 08389165 2024-03-01 2025-02-28 08389165 2023-03-01 2024-02-29 08389165 2025-02-28 08389165 2024-02-29 08389165 2024-03-01 08389165 2023-03-01 08389165 c:RegisteredOffice 2024-03-01 2025-02-28 08389165 d:OfficeEquipment 2024-03-01 2025-02-28 08389165 d:OfficeEquipment 2025-02-28 08389165 d:OfficeEquipment 2024-02-29 08389165 d:CurrentFinancialInstruments 2025-02-28 08389165 d:CurrentFinancialInstruments 2024-02-29 08389165 c:FRS102 2024-03-01 2025-02-28 08389165 c:Audited 2024-03-01 2025-02-28 08389165 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 08389165 b:Trustee1 2024-03-01 2025-02-28 08389165 b:Trustee2 2024-03-01 2025-02-28 08389165 b:Trustee3 2024-03-01 2025-02-28 08389165 b:Trustee6 2024-03-01 2025-02-28 08389165 b:Trustee7 2024-03-01 2025-02-28 08389165 b:Trustee8 2024-03-01 2025-02-28 08389165 b:Trustee10 2024-03-01 2025-02-28 08389165 b:Trustee11 2024-03-01 2025-02-28 08389165 b:UnrestrictedFundsGeneral 2024-03-01 2025-02-28 08389165 b:UnrestrictedFundsGeneral 2023-03-01 2024-02-29 08389165 b:RestrictedIncomeFunds 2024-03-01 2025-02-28 08389165 b:UnrestrictedFundsGeneral 2025-02-28 08389165 b:UnrestrictedFundsGeneral 2024-02-29 08389165 b:RestrictedIncomeFunds 2025-02-28 08389165 b:RestrictedIncomeFunds 2024-02-29 08389165 c:ChiefExecutive 2024-03-01 2025-02-28 08389165 1 2024-03-01 2025-02-28 08389165 b:UnrestrictedFundsGeneral 1 2024-03-01 2025-02-28 08389165 b:RestrictedIncomeFunds 1 2024-03-01 2025-02-28 08389165 b:Activity1 2024-03-01 2025-02-28 08389165 b:Activity1 2023-03-01 2024-02-29 08389165 b:Activity1 b:TotalUnrestrictedFunds 2024-03-01 2025-02-28 08389165 b:Activity1 b:TotalUnrestrictedFunds 2023-03-01 2024-02-29 08389165 b:Activity1 b:TotalRestrictedIncomeFunds 2024-03-01 2025-02-28 08389165 b:Activity3 2024-03-01 2025-02-28 08389165 b:Activity3 2023-03-01 2024-02-29 08389165 b:Activity3 b:TotalUnrestrictedFunds 2024-03-01 2025-02-28 08389165 b:Activity3 b:TotalUnrestrictedFunds 2023-03-01 2024-02-29 08389165 b:Activity3 b:TotalRestrictedIncomeFunds 2024-03-01 2025-02-28 08389165 b:FundraisingEvents b:Activity1 b:TotalUnrestrictedFunds 2024-03-01 2025-02-28 08389165 b:FundraisingEvents b:Activity1 2024-03-01 2025-02-28 08389165 b:FundraisingEvents b:Activity1 2023-03-01 2024-02-29 08389165 b:FundraisingEvents b:TotalUnrestrictedFunds 2024-03-01 2025-02-28 08389165 b:FundraisingEvents 2024-03-01 2025-02-28 08389165 b:FundraisingEvents 2023-03-01 2024-02-29 08389165 b:TotalUnrestrictedFunds 2025-02-28 08389165 b:TotalUnrestrictedFunds 2024-02-29 08389165 b:TotalRestrictedIncomeFunds 2025-02-28 08389165 b:TotalRestrictedIncomeFunds 2024-02-29 08389165 c:FullAccounts 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 08389165
Charity number: 1151610










KIDS IN MIND
(A Company Limited by Guarantee)









TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 

CONTENTS



Page
Trustees' Report
1 - 6
Trustees' Responsibilities Statement
7
Independent Auditors' Report on the Financial Statements
8 - 11
Statement of Financial Activities
12
Balance Sheet
13 - 14
Statement of Cash Flows
15
Notes to the Financial Statements
16 - 27

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 28 FEBRUARY 2025

The Trustees present their annual report together with the financial statements of the Kids in Mind for the year 1 March 2024 to 28 February 2025. The Annual Report serves the purposes of both a Trustees' report, under charity law, and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the Charitable Company comply with the current statutory requirements, the requirements of the Charitable Company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (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
 

a. Overview
 

Kids in Mind have had another successful year.
Kids in Mind provided wellbeing services in domestic abuse refuges around the UK, to 988 children and 421 mothers. The feedback from refuge staff, mothers, and our own team of professional wellbeing practitioners has been extremely positive with numerous reports of children being much calmer and better behaved
Safeguarding Disclosures
Kids in Mind has experienced a notable number of disclosures from children throughout the year. These disclosures have provided refuge staff and social workers with important information, enabling them to strengthen safeguarding measures for the children under their care. This unexpected openness from the children has contributed significantly to their wellbeing. The increased level of communication has been instrumental in supporting the well-being and security of the children, further demonstrating the impact of Kids in Mind's programmes and collaborative approach.
 

Rotary Partnership
As an official Rotary partner, KiM provided over 3000 festive toy boxes containing at least 8 brand new toys per box to children who escaped serious domestic violence and found sanctuary in a women’s refuge. In addition, KiM provided a further 27,487 loose toys to other disadvantaged children.
Rotary’s involvement has also helped raise awareness of the needs of children affected by domestic abuse and supported the development of new initiatives tailored to support their mental health and wellbeing. Through ongoing cooperation, Kids in Mind and Rotary continue to work together to maximise the positive outcomes for children and families recovering from the effects of domestic violence.
Toy Trust
There is substantial evidence to indicate that the provision of toys can have a significant and positive impact on the mental health and emotional wellbeing of disadvantaged children. Within the context of Kids in Mind’s wellbeing programmes, and specifically play therapy, Comfort bears are utilised by our wellbeing practitioners as an essential tool to foster trust, provide a sense of security, and offer comfort and distraction from the daily challenges faced by the children in refuge.
The Trustees wish to formally express their sincere gratitude to The Toy Trust for their generous ongoing support of this initiative. This thoughtful contribution has materially enhanced our ability to deliver therapeutic support and has played a vital role in promoting a sense of safety and emotional stability for every child benefitting from our services.

 
Page 1

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 
Objectives and activities (continued)

Toy Partnerships
We are also grateful for the remarkable generosity demonstrated by many of the industry toy companies, in particular Hasbro and Aurora, and the kind-hearted contributors from the Olympia Toy Fair and Cash for Kids. These contributions made an extraordinary difference in the lives of children who during the festive season were unlikely to receive any other presents.  We also received other significant contributions which were greatly appreciated.
It is important to express our gratitude for the incredible support Hasbro has extended to us throughout the year.  Their generosity has been instrumental in the success of our toy box and loose toy initiative, with donations of thousands of toys bringing joy to countless children. Beyond their toy donations, Hasbro has also gone above and beyond by connecting us with other like-minded companies and individuals, fostering a network of support that is truly invaluable. Moreover, we were incredibly fortunate to be invited to participate as a partner charity in the Hasbro Global Day of Joy held each December. This opportunity has allowed us to further our mission and reach even more children in need. Further, the Hasbro team in Newport also demonstrated their commitment by volunteering their time and effort to assemble and pack an astounding 2000 toy boxes. Their dedication and hard work has made a significant impact to the children we support. We are deeply grateful for Hasbro's unwavering support and partnership. Their contributions have made a tangible difference in the lives of many, and we look forward to continuing this wonderful collaboration in the future. 
It is also important to mention the contribution of Yodel who kindly distributed our toy boxes to refuges around the country for no charge.
 

b. Policies and objectives
 

Vision: Be the UK's leading Charity bringing well-being and mental health support into the lives of disadvantaged children who have escaped serious domestic violence and found sanctuary in a Women's refuge.
Mission: Through mental health and wellbeing programmes, Kids in Mind helps children to cope with the emotional and physical scars of domestic violence and to restore their wellbeing and self-esteem. It also partners with other agencies and individual professionals to provide a holistic approach to mental health and wellbeing for domestic abuse victims. Kids in Mind believes that every child deserves a chance to heal and thrive.
Aim: Year on year, through our services, provide mental health and wellbeing support to more disadvantaged children and young people who have escaped domestic violence and found sanctuary in a refuge or safe house.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
 

c. Strategies for achieving objectives
 

By the end of the financial year 2025/26, the charity will be supporting 250 individual refuge children through multiple well-being and mental health sessions, which aims to support, inform, inspire and provide coping strategies bespoke to the individual child.
By the end of the financial year 2025/26, provide online well-being training for volunteer helpers to conduct communal child-safe well-being activities for refuge children that reinforce coping mechanisms and strategies.
By the end of 2025/26, support 1000 refuge children with well-being and/or mental health sessions/workshops.
 
By the end of financial year 2025/26, provide every child in a Kids in Mind supported refuge with specific individual toys aimed at supporting the wellbeing play therapeutic sessions.
In partnership with Rotary, provide the opportunity for every child in refuge to receive a toy box during the festive season and provide administrative and financial support for the Rotary Children’s Fun Day.
 

Page 2

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 
Objectives and activities (continued)

d. Activities undertaken to achieve objectives
 

Building a network of professionals and volunteers who are trained and supported in providing well-being and mental health support to children in refuge.
Working closely with other mental health and wellbeing children’s charities.
Source free or heavily discounted toys and games to provide fun activities within refuge.
Work closely and gain partnerships with corporate companies and organisations such as Rotary in order for them to provide volunteering time to support the children, refuge and well-being sessions.
Kids in Mind will be providing wellbeing and mental health support, art therapy, music therapy and play therapy sessions into refuges.
Domestic abuse is a widespread issue that can have devastating and long-lasting effects on its victims. It can have a particularly severe impact on children who witness and/or experience abuse in the home. Women's refuges provide a safe haven for women and children escaping domestic abuse, but these children need additional support to help them overcome the trauma they have experienced.
The NSPCC state that one in five children in the UK has been exposed to domestic abuse, and this exposure can result in long-term emotional, psychological and behavioural problems. According to Birmingham Crisis Centre, over 50% of children that have found sanctuary in a Women's Refuge have personally suffered abuse (mainly sexual) - 70% at the hands of their father. Children that have suffered sexual abuse and have gone through the refuge system have the highest rate of suicide, excluded from school and runaways of any group.
Between 2010 and 2012, due to council funding difficulties, the first casualties were the funded children workers in refuge; unfortunately, in 2020, the impact of Covid again impacted on funding streams, which resulted in a further reduction in the number of children workers in refuge. As of 2023, the number of refuges providing mental health or well-being support for the children has dramatically fallen to around 30% of refuges; this is an area that needs urgent attention.
 

e. Refuge Children
 

Children who have experienced domestic abuse often suffer from a range of mental health issues, including anxiety, depression, post-traumatic stress disorder (PTSD), and behavioural problems. These children also struggle with trust issues, have difficulty forming attachments and with school and social relationships, and struggle with self-esteem and self-worth. Domestic abuse can also affect children's physical health, including causing sleep disturbances, eating problems, and increased susceptibility to illness.
Living in a women's refuge can be a significant change for children who have fled abusive households, and the transition causes additional stress and anxiety. Children in these situations may feel isolated from their peers, have difficulty adjusting to new routines and rules, and may feel unsafe or unsure of their new environment. They may also feel guilt or responsibility for the abuse that they have witnessed or experienced.
Type 3 complex trauma which affects most of the children in domestic abuse refuges, refers to prolonged and repeated exposure to traumatic events. For children who have suffered domestic abuse, this form of trauma is particularly relevant. The cumulative impact of type 3 complex trauma leads to profound disruptions in a child's development. Kids in Mind focuses on targeted therapeutic crisis recovery which is the first stage to trauma recovery and is vital for their future well-being.
Refuges offer practical support such as temporary accommodation, safety planning, and access to legal and financial advice. However, children in women's refuges also need emotional support to help them overcome the trauma they have experienced.
 

Page 3

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 
Objectives and activities (continued)

f. The Importance of Mental Health Support
 

Mental health and wellbeing support is essential for children who have experienced domestic abuse. A recent report by Women's Aid found that children living in women's refuges are more likely to experience mental health issues such as depression and anxiety than their peers. The report also found that children who have experienced domestic abuse are at increased risk of developing mental health problems in later life, such as post-traumatic stress disorder (PTSD).
Mental health and wellbeing support can help children to process their experiences and emotions, build resilience, and develop coping strategies. This support can take many forms, including one-to-one counselling, group therapy, and non verbal sessions such as music, drama, play, art etc. The Women's Aid report recommends that all children living in women's refuges should have access to mental health and wellbeing support.
 

g. The Benefits of Well-being Sessions
 

Well-being classes, such as yoga and mindfulness, are also beneficial for children who have experienced domestic abuse. These classes can help children to regulate their emotions, reduce stress and anxiety, and improve their overall well-being. A recent report by the Centre for Mental Health found that yoga can be particularly effective for children who have experienced trauma, as it can help them to feel more grounded and present in their bodies.
The Women's Aid report recommends that women's refuges should provide a range of well-being classes for children, including yoga, mindfulness, and other forms of exercise. These classes can be delivered by trained professionals or volunteers and can be tailored to the needs of individual children..
 

h. Main activities undertaken to further the Company's purposes for the public benefit
 

The Trustees follow the Charity commission guidance on public benefit and use holistic approach to encapsulate the types of activities provided.
The Trustees have paid due regard to guidance issued by charity commission in deciding what activities the
Company undertake.
 

i. Partnerships
 

The Trustess intend to partner organisations that will support our wellbeing and mental health services.
 

Achievements and performance
 

a. Main achievements of the Company
 

Professional wellbeing practitioners have incorporated practical coping strategies in their sessions, which have helped to equip children with tools to manage stress, process emotions and build resilience.
In addition to the work of professional wellbeing practitioners, the provision of volunteering support has enabled the delivery of a variety of sessions within the refuge environment. These sessions are specifically designed for children with type 3 complex trauma and include activities such as yoga, art, music, and play. By offering a diverse range of creative and therapeutic opportunities, these sessions aim to foster emotional expression, promote relaxation, and support the overall well-being of the children.
All sessions incorporate practical coping strategies, equipping children with tools to manage stress, process emotions and build resilience.
 

Page 4

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 
Financial review
 

a. Going concern
 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
 

b. Reserves policy
 

By the end of financial year 2027/28, to hold a reserve to meet the more robust Charity Commission’s recommended policy of 6 months staff costs, funds to meet a year’s children’s services and the loss of a major fund-raising event. Adopting this policy will ensure we meet the Charity Commissions latest policy advice to ‘hold not too much or too little reserves.
 

c. Principal funding
 

The principle funding sources were income generated through fundraising and significant in kind support.
 
Medium term funding by the Philip Gower Foundation has been secured to support staff costs which in turn enables the delivery of wellbeing and mental health services.
 

Structure, governance and management
 

a. Constitution
 

Kids in Mind is registered as a charitable company limited by guarantee.
 

b. Methods of appointment or election of Trustees
 

The management of the Company is the responsibility of the Trustees.
 

c. Financial risk management
 

The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
 

Reference and administrative details of the Company, its trustees and advisers


Trustees
Simon Mann, Chairman
Christina Beaver
Andrea Margolin
Air Commodore Gordon Moulds CBE DL (RAF Rtd)
Chris Osborne
Kevin Mack
Anthony Metzer KC (appointed 3 February 2025)
Chris Lavender (resigned 7 February 2025)

Company registered number
08389165

Page 5

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 
Charity registered number
1151610

Registered office
Unit 13 Breasy Place
Burroughs Gardens
Hendon
London
NW4 4AT

Chief Executive Officer
Julian Margolin MBE

Independent auditors
Milton Avis LLP
Chartered Accountant
120 Baker Street
London
W1U 6TU

Disclosure of information to auditors
 

Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:

so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
 

Auditors
 

The auditorsMilton Avis LLPhave indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
 

 

Approved by order of the members of the board of Trustees on 22 October 2025 and signed on their behalf by:
 




................................................
Simon Mann
Chairman

Page 6

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
 

STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 28 FEBRUARY 2025

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.


The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


Page 7

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF KIDS IN MIND
 

Opinion


We have audited the financial statements of Kids in Mind (the 'Charitable Company') for the year ended 28 February 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
 

In our opinion the financial statements:

give a true and fair view of the state of the Charitable Company's affairs as at 28 February 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Charitable Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
 

Conclusions relating to going concern


In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.


Page 8

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF KIDS IN MIND (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Matters on which we are required to report by exception


We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

the information given in the Trustees' Report is inconsistent in any material respect with the financial statements; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.


Responsibilities of trustees


As explained more fully in the Trustees' Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.


Page 9

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF KIDS IN MIND (CONTINUED)


Auditors' responsibilities for the audit of the financial statements


We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.


Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charitable company and industry in which the Charitable Company operates focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws we considered in this context were the Charities Act 2011 together with Charities Statement of Recommended Practice (FRS102) 2019.
We considered compliance with this framework and performed audit procedures on these areas as considered necessary. In addition we considered provisions of other laws and regulations that may or may not have a direct effect on the financial statements but compliance with which might be fundamental to the Charitable Company's ability to operate or to avoid a material penalty. We also considered opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations considered in this context were the Companies Act 2006, General Data Protection Regulation (GDPR), Anti-fraud, bribery and corruption legislation.
Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. Our procedures involved enquiries with management, review of the reporting to the directors with respect to compliance with laws and regulation, review of board meeting minutes and review of legal correspondence. 
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the recognition of donation income and override of controls by management including significant estimates and judgements. Our audit procedures to respond to these risks included, but were not limited to: 
. agreement of the financial statement disclosures to underlying supporting documentation;
. enquiries of management; 
. testing of journal postings made during the year to identify the potential management override of controls;
. review of minutes of board meetings throughout the period; and 
. Obtaining an understanding of the control environment in monitoring compliance with laws and regulations. 
Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it. 
 

Page 10

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF KIDS IN MIND (CONTINUED)



Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Charitable Company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charitable Company's trustees those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company's and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.





Stephen Sampson (Senior Statutory Auditor)
for and on behalf of
Milton Avis LLP
Chartered Accountant
120 Baker Street
London
W1U 6TU

22 October 2025


Milton Avis LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.


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KIDS IN MIND
 
(A Company Limited by Guarantee)

 
 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 28 FEBRUARY 2025


Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
Note
        £
        £
        £
        £

Income from:







Donations and legacies

3

182,630

1,321,981

1,504,611

398,079
 
Other trading activities

4

-

132,564

132,564

-
 
Investments

5

-

755

755

-
 
Total income
182,630
1,455,300
1,637,930
398,079
Expenditure on:







Raising funds

6

-

79,540

79,540

162
 
Charitable activities

7

66,022

839,041

905,063

22,773
 
Total expenditure
66,022
918,581
984,603
22,935

Net movement in funds
  
116,608
536,719
653,327
375,144

Reconciliation of funds:

  





Total funds brought forward

  

-

438,314

438,314

63,170
 
Net movement in funds

  

116,608

536,719

653,327

375,144
 
Total funds carried forward
  
116,608
975,033
1,091,641
438,314

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 16 to 27 form part of these financial statements.

Page 12

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 08389165

 
 
BALANCE SHEET
AS AT 28 FEBRUARY 2025


28 February
29 February
2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 12 
584
-

Investments
 13 
100
-

  
684
-

Current assets
  

Stocks
 14 
782,705
309,946

Debtors
 15 
23,541
-

Cash at bank and in hand
  
306,888
128,368

  
1,113,134
438,314

Current liabilities
  

Creditors: amounts falling due within one year
 16 
(22,177)
-

Net current assets 
  
 
 
1,090,957
 
 
438,314

Total net assets 
  
1,091,641
438,314


Charity funds
  

Restricted funds
 17 
116,608
-

Unrestricted funds
 17 
975,033
438,314

Total funds
  
1,091,641
438,314

Page 13

 
KIDS IN MIND
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 08389165

 
 
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2025

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

However, an audit is required in accordance with section 144 of the Charities Act 2011.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees on 22 October 2025 and signed on their behalf by:




................................................
Simon Mann
Chairman



................................................
Christina Beaver
Trustee

The notes on pages 16 to 27 form part of these financial statements.

Page 14

 
KIDS IN MIND
 
(A Company Limited by Guarantee)

 
 
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2025
2024
Note
£
£

Cash flows from operating activities
  

Net cash used in operating activities

 19 

191,768
74,918

Cash flows from investing activities
  

Purchase of tangible fixed assets
  
(730)
-

Purchase of investments
  
(12,518)
-

Net cash (used in)/provided by investing activities

  

(13,248)
-

Change in cash and cash equivalents in the year
  
 
178,520
 
74,918

Cash and cash equivalents at the beginning of the year
  
128,368
53,450

Cash and cash equivalents at the end of the year
 20 
306,888
128,368

The notes on pages 16 to 27 form part of these financial statements

Page 15

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1.


General information

The Charitable Company is incorporated in the UK with its registered office at Unit 13 Breasy Place Burroughs Gardens, Hendon, London NW4 4AT. The Charitable Company is limited by guarantee, not having share capital. The Chartiable Company is a charity providing support to children suffering from domestic abuse.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Kids in Mind meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the Charitable 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 recieved. Gifts donated for resale are included as income when they are sold.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

  
2.3

Expenditure

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 allocated on the portion of the asset’s use.

Page 16

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.3

Expenditure (continued)

Expenditure on raising funds includes all expenditure incurred by the Charitable Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charitable Company's objectives, as well as any associated support costs.

  
2.4

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

 
2.5

Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%

  
2.6

Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.

Investments in subsidiaries are valued at cost.

  
2.7

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

  
2.8

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 17

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

  
2.9

Cash at bank and in hand

Cash at bank and in hand includes cash with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


2.10

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

  
2.11

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.


3.

Income from donations and legacies




Restricted funds
2025
Unrestricted funds
2025
Total
funds
2025
        £
        £
        £
Donations

82,630

1,316,142

1,398,772

Philip Gower Foundation

100,000

-

100,000

Gift Aid

-

5,839

5,839



182,630
1,321,981
1,504,611



Unrestricted funds
2024
Total
funds
2024
        £
        £
Donations

348,079

348,079

Grants

50,000

50,000



398,079
398,079

Page 18

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

4.

Income from other trading activities

Income from fundraising events




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Fundraising from Foundations

16,526

16,526

-
 

Income from non charitable trading activities




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Minor Event Income

100,705

100,705

-
 
Sales of Merchandise

15,333

15,333

-
 


116,038
116,038
-


5.

Investment income




Unrestricted funds
2025
Total
funds
2025
Total
funds
2024
        £
        £
        £




Cash interest income

755

755

-
 

Page 19

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

6.

Expenditure on raising funds

Costs of raising voluntary income



Unrestricted funds
2025
Total
funds
2025
        £
        £



Costs of Donation Income

79,540

79,540




Unrestricted funds
2024
Total
funds
2024
        £
        £



Costs of Donation Income

162

162









7.

Analysis of expenditure on charitable activities


Summary by fund type




Restricted funds
2025
Unrestricted funds
2025
Total
2025
        £
        £
        £




Cost of Events and Support Costs

62,035

793,953

855,988

Cost of Merchandise

3,987

45,088

49,075



66,022
839,041
905,063



Page 20

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

7.Analysis of expenditure on charitable activities (continued)

Summary by fund type (continued)

Unrestricted funds
2024
Total
2024
        £
        £



Support Costs

13,783

13,783

Cost of Activities

8,990

8,990



22,773
22,773


8.

Analysis of expenditure by activities




Activities undertaken directly
2025
Support costs
2025
Total
funds
2025
        £
        £
        £




Support Costs

816,827

39,161

855,988

Cost of Merchandise

49,075

-

49,075



865,902
39,161
905,063





Activities undertaken directly
2024
Support costs
2024
Total
funds
2024
        £
        £
        £




Support Costs

2,220

11,563

13,783

Cost of activities

8,990

-

8,990



11,210
11,563
22,773



9.

Auditors' remuneration

The auditors' remuneration amounts to an auditor fee of £12,500 (2024 - £4,200).
Page 21

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

10.



Staff costs


2025
2024
£
£


Wages and salaries
4,000
-

4,000
-

The average number of persons employed by the Charitable Company during the year was as follows:


2025
2024

No.
No.


Admin
1
1

No employee received remuneration amounting to more than £60,000 in either year.





11.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 28 February 2025, no Trustee expenses have been incurred (2024 - £NIL).


12.


Tangible fixed assets






Office equipment

£


Cost or valuation

Additions
730


At 28 February 2025

730


Depreciation

Charge for the year
146


At 28 February 2025

146
Page 22

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

12.Tangible fixed assets (continued)

Office equipment

£


Net book value


At 28 February 2025
584


At 29 February 2024
-


13.


Fixed asset investments







Investments in subsidiary companies

£



Cost or valuation



Additions
100



At 28 February 2025

100




Net book value




At 28 February 2025
100


Principal subsidiaries

The following was a subsidiary undertaking of the Company:


Name

Class of shares

Holding

Included in consolidation


Kids in Mind Trading Ltd
Ordinary
100%
Yes





Page 23

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

14.



Stocks


28 February
29 February
2025
2024
£
£

Stocks
782,705
309,946

All stocks are held by the charity and comprise of donated toys.


15.



Debtors


28 February
29 February
2025
2024
£
£


Due within one year

Trade debtors
1,000
-

Other debtors
20,938
-

Gift aid recoverable
1,603
-

23,541
-


16.



Creditors: Amounts falling due within one year


28 February
29 February
2025
2024
£
£


Trade creditors
1,771
-

Other creditors
306
-

Accruals and deferred income
20,100
-

22,177
-

Page 24

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

17.

Statement of funds


Statement of funds - current year

Balance at 1 March 2024
£
Income
£
Expenditure
£
Balance at 28 February 2025
£

Unrestricted funds





General Funds

438,314

1,455,300

(918,581)

975,033
 

Balance at 1 March 2024
£
Income
£
Expenditure
£
Balance at 28 February 2025
£





Restricted funds






Restricted Funds

-

182,630

(66,022)

116,608
 

Total of funds


438,314
1,637,930
(984,603)
1,091,641



Statement of funds - prior year

Balance at
1 March 2023
£
Income
£
Expenditure
£
Balance at
29 February 2024
£

Unrestricted funds





General Funds

63,170

398,079

(22,935)

438,314
 




Page 25

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

18.

Analysis of net assets between funds

Analysis of net assets between funds - current year

Restricted funds
28 February
2025
Unrestricted funds
28 February
2025
Total
funds
28 February
2025
        £
        £
        £



Tangible fixed assets

-

584

584

Fixed asset investments

-

100

100

Current assets

116,608

996,526

1,113,134

Creditors due within one year

-

(22,177)

(22,177)

Total 


116,608
975,033
1,091,641



Analysis of net assets between funds - prior year

Unrestricted funds
29 February
2024
Total
funds
29 February
2024
        £
        £


Current assets

438,314

438,314

Total 

438,314
438,314

Page 26

 
KIDS IN MIND

(A Company Limited by Guarantee)
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

19.



Reconciliation of net movement in funds to net cash flow from operating activities


28 February
29 February
2025
2024
£
£

Net income for the year (as per Statement of Financial Activities)



653,327

375,144

Adjustments for:

Depreciation charges
146
-

Increase in stocks
(472,759)
(309,946)

Decrease/(increase) in debtors
(11,123)
9,720

Increase in creditors
22,177
-

Net cash provided by operating activities
191,768
74,918



20.



Analysis of cash and cash equivalents


28 February
29 February
2025
2024
£
£

Cash in hand
306,888
128,368

Total cash and cash equivalents
306,888
128,368


21.



Analysis of changes in net debt







At 1 March 2024
Cash flows
Acquisition and disposal of subsidiaries
Other non-cash changes
At 28 February 2025
£
£

£

£

£

Cash at bank and in hand

128,368

191,768

(12,518)

(730)

306,888


Page 27