The collapse of Kids Company: lessons for charity trustees, professional firms, the Charity Commission, and Whitehall Contents

Contents

Terms of Reference

Summary

1 Introduction

2 Governance of Kids Company

The Kids Company operating model

Level of reserves

Cash flow

How many clients did Kids Company really help?

Regulation

Quality of services

Internal controls

Safeguarding

Board of Trustees

3 Role of professional services

Kingston Smith LLP

PKF Littlejohn

PricewaterhouseCoopers

4 Charity Commission

Monitoring of Kids Company’s finances

Donor complaint

The role of the Charity Commission

5 Kids Company’s relationship with Whitehall

Correspondence with the Government

Relationship with No. 10

Government monitoring

Government’s use of professional services

April 2015 grant

Ministerial Direction 2015

Conclusions and recommendations

Annex A

Kids Company’s Board of Trustees

Annex B

Funding provided by central Government throughout successive governments

Formal Minutes

Witnesses

Published written evidence

List of Reports from the Committee during the current Parliament




© Parliamentary copyright 2015

Prepared 28 January 2016