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


Terms of Reference


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?


Quality of services

Internal controls


Board of Trustees

3 Role of professional services

Kingston Smith LLP

PKF Littlejohn


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


Published written evidence

List of Reports from the Committee during the current Parliament

© Parliamentary copyright 2015

Prepared 28 January 2016