COMPANY REGISTRATION NUMBER: 4255882 CHARITY REGISTRATION NUMBER: 1092877 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Unaudited Financial Statements 31 July 2024 CHARLTON BAKER BRISTOL Chartered accountants 61 Macrae Road, Ham Green, Bristol BS20 ODD LTD
Page 1 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 31 July 2024 The trustees. who are also the directors for the purposes of company law, present their report and the unaudited f inancial statements of the charity f or the year ended 31 July 2024. Reference and administrative details Registered charity name Kiddemiinster Harriers F.C_ Football in the Community Charity Tegistration number 1092877 Company registration number 4255882 Principal office Aggborough Stadium Hoo Road Kiddeminster Worcestetshire Registered office 61 Macrae Road Bristol BS20 ODD The trustees J. Davies R. Brookes M. Hart J.R. Painter D.A. Seddon D. P. Knowlton Company secretary J. Davies Independent examiner Nick Michael FCA Charlton Baker {BristollLimited 61 Macrae Road, Ham Green. Bristol BS20 ODD
Page 2 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) {Gontinued) Year ended 31 July 2024 Structure, governance and management Governing document Kidderminsler Harriers F. C. Football in the Community is a charitable company lifflited by guarantee, incorporated on July 20, 2001 and registered as a charity on July 10. 2002. The company was established under a Memorandum of Association and is govemed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount nol exceeding £10. Appolntment of trustees The trustees who are director5 forthe purpose of company law and trustees for the pUoSe of charity law. who served during the year and up to the date of this report. are set out on page 1. New Iwstees are appointed upon the recommendation of existing trustees. One third of the twstees must retire at each annual general meeting and of fer themselves f or re4election. Rtsk management The twslees have examined the major business and operational risks lo which the charity is exposed and confimi that systems have been established to enable regular reports to be produced so thal the necessary steps can be taken lo lessen their risks. Objecllves and actlvltles The objecls of the charity are lo f urther and assist in the education lon a social and physical basis) of children allending schools within the Worcestershire and surrounding areas through the use of the game of football (including its history and rules) and other ancillary sporting activities as educational lools and in furtherance of that objective to provide in Worcestershire and its surrounding area f acilities al Kidderminster Harrierfs f ootball ground f or meetings, lectures and classes f or the benef it of such child ren. In shaping Ihe objectives for the year and planning the activities, the trustees have considered the Charity Comrnission's guidance on public benefit, The charity carries oul these objects by providing a wide range of football related activities that promote all of the below objeclives throughout all areas of engagerllent. Provid e and promote a healthier lif estyle to all Ensure that an inclusive environment is developed Promote the benef its of f ootball Ensure enjoyment and fun are constantly present We provide sports activities throughout Worcestershire. We have a group of committed staff who are at least FA Level 2 qualified wth some coaches being UEFA AIB qualified, many of the coache5 are actually ex-professional players Ihemselves. Each year we work with an average of 15,000 children across all of our programmes and desire to develop footballing talent alongside creating healthier communily. In 2018119 we were awarded Community Club of the Year by the National League Twst, for the second time.
Page 3 Kidderminster Harriers F.C. Football in the Community Company Llmited by Guarantee Trustees. Annual Report {Incorporatlng the Dlrector's Report) {contlnued) Year ended 31 July 2024 Achievements and performance 19.576 people took part in our activities during 23124. School Engagement During 2023124 we visited 61 schools, provided 1157 sessions and coached 9,739 children. Our HealthKick sessions provided educational sessions to improve healthy lifestyles. Premier League Primary Stars project worked to help teachers develop their skills. provide interventions and educational workshops focusing on PHSE, maths and English. There was also a social action project to, 'save the planet, There was an extensive Afterschool and Lunchtime sports club programme averaged 25 sessions per week. We participated in 3 national schools football competitions and organised afterschool football tournaments and schools penalty competitions. Man v Fat Our Man v Fat Centre continued to be successfijl in engaging adult males helping them to lose weight and lead a healthier lrfestyle. It has also had a positive effect on their Mental Health. The centre ran at capacty this year with 72 players. Holiday Soccer Camps Our holiday courses for 5-13 year olds are held during every holiday period in.. Kidderminster, Droifvrfich, Bromsgrove, Worcester. Malvern. Cleobury Mortimer, Tenbury and Kinver. All courses run from 10am-3pm and all have emphasis on development through fun and enjoyment via skill based activities and small sided games. Each child receives a small gift and the opportunity to win prizes. We held 55 holiday courses in 23124. This included partnership courses with Big Local to provide free fooiball during the Summer. Soccer Saturdays (3yrs - 12yrs> Soccer Saturday is about football engagement and developing players from as early as 3yrs old through fun based activities, weekly competitions and small sided games. These sessions take place every Saturday morning at Baxter College (Kidderminsler). DY115PQ beeen 10am-11:15am. MiniKickers (5yrs - 9yrs) MiniKickers offers weekly football sessions for children aged five to nine. with courses held throughout the school year. The courses are great introduction to football in a fun and friendly environment. with medals and trophies awarded Walking & Jogging Football For those who have always enjoyed playing or watching football and are 55yrs plus this is a great opportunity to stay active, keep playing football. meet new people and ensure you stay healthy. Our Jogging and Walking Football Sessions operate three times per week. We also have established hvo 40 plus weekly sessions for more active participants. NLT Sports Development Offlcer We employed a new member of Staff this year with support from the national League Trust.
Page 4 Kiddenninster Harriers F.C. Football in the Community Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (Gontinued) Year ended 31 July 2024 Financial review The Charity has developed an excess largely to to increased demand. The Trustees have agreed to use the excess to invest in new projects to benef it the local cornmunity during 23124. The net income foi the year amounted to £15,499 {2023 £38,469) leaving funds lo be carried forward of £192,199 {2023 £176.70). Reserves is the policy of the trustees to maintain reserves at the level required to cover staff wages forthe period of six months in the event of future lockdowns and to cover costs of shutting down. Plans for future periods The charity plans lo continue with it5 main programme of activities d uring the coming year. HealthKick and Premier League Primary Stars will be the core activity in Schools. The Adult Football programme will continue with Man v Fat, Walking Football and 40 plus. There are plans to develop Womens Just Play sessions. The Charity will also consider investing in staff , possibly an apprentice. The Tnjstees have established Mission and Vision statements as follows.. Future Mission- Encourage more people. especially children to play and watch football for the good of the game and our community and to promote healthy lif estyles and positive activities for our community. Our Vision.. To make sure that activities are available f or all regardless of age, religion, ethnic background, ability and gender, ensuiing that the scheme retains a "community ethos" Making a positive impact in the comfflunity is the main objective. Small company provision5 This report has been prepared in accordance with the provisions applicable to companies entitled to the small companie5 exemption. The trustees, annual report was approved on 15 January 2025 and signed on behalf of Ihe board of trustees by.. J. Davies Trustee
Page 5 Kiddenninster Harriers F.C. Football in the Community Company Limited by Guarantee Independent Examinerfs Report to the Trustees of Kidderminster Harriers F.C. Football in the Community Year ended 31 July 2024 I report to the trustees on my examination of the f inancial slatements of Kiddeminster Haniers F. C. Football in the Community {'the charity'l f or the year ended 31 July 2024. Responsibilltles and basis of report As the trustees of the company land also its directors for the purposes of company lawl you are responsible f or the preparation of the f inancial statements in accordance with the requirements of the Companies Act 2006 I'the 2006 Act'l. Having satisf led myself that the accounts of the company are not required to be aud iled under Part 16 of the 2006 Act and are eligible f or independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Act,). In carying out my examination I have followed the Directions given by the Chaiity Commission under section 145{5llb) of the 2011 Act. Independent examiners statement I have completed my examinalion. I confim thal no matlers have come to my attention in Gonnection with the examination giving me cause to believe.. accounting reoords were not kept in respect of the charity a5 required by section 386 of the 2006 Act,. or the f inancial statements do not accord wtth those records; or Ihe financial statements do not comply with the accounting requirèments of section 396 of Ihe 2006 Act other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination- or Ihe financial statements have not been prepad in accordance with the methods and principle5 of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no conc8ms and have come across no other matters in connection with the exarnin8lion lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Nick Michael FCA Chadton Baker (BristollLimited Independent Examiner 61 Macrae Road, Ham Green, Bristol BS20 ODD 15 January 2025
Page 6 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 July 2024 2024 Restricted funds Total funds 2023 Unrestricted funds Total f unds Note Income and endowments Donations and legacies Charitable activities Investment income 45,667 45,667 143,328 1.545 53,743 129,985 491 143,328 1,545 Total income 144,873 45,667 190,540 184,219 Expenditure Expenditure on charitable activities Total expenditure 128,952 46,089 175.041 145,750 128,952 46,089 175,041 145,750 Net income 15,921 1422) 15,499 38,469 Transfers between funds (422> 422 Net movement in funds 15,499 15,499 38,469 Reconclliation of funds Total funds broug ht fonmard Total funds carried forward 176,700 176,700 138,231 192,199 192,199 176,700 The slalement of f inancial activities includes all gains and losses recognised in the year. All income and expenditure derive f rom continuing activities. Th9 notes on pages 8 to 16 form part of Ihe5e financial 5tat8ments.
Page 7 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Statement of Financial Position 31 July 2024 2024 2023 Note Current assets Deblors Cash at bank and in hand 14 13,157 179,968 13,210 164,285 193,125 177,495 Creditors: amounts falling due within one year Net current assets 15 926 795 192,199 176,700 Total assets less current Ilabilities 192,199 176,700 Funds of the charity Unrestricted funds 192.199 176,700 Total charity funds 17 192,199 176,700 For the year ending 31 July 2024 the charity was entitled to exemption f rom audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The member5 have not required the company to obtain an audit of its financial statements for Ihe year in question in accordance with section 476. The directors aCknOedge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of f inancial statements. These financial statements have been prepared in accordance wth the provisions applicable to companies subjecl to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 15 January 2025, and are signed on behalf of the board by: J. Davies Trustee The notes on pages 8 to 16 form part of these financial statements.
Page 8 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements Year ended 31 July 2024 General infomiation The charily is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the reglstered off ice is 61 Macrae Road. Pill. Bristol. BS20 ODD. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, Ihe 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 (FRS 102) (Charities SORP {FRS 102}l and the Companies AGt 2006. Accounllng policie5 Basis of preparation The financial staternenls have been prepared on the historical cost basis, as modified by the revaluation of certain f inancial assets and liabilities and investment properties measured at f air value through income or expenditure. The f inancial statemenls are prepared in stet1ing, vthich is the f unctional cUencY of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of Ihe financial statements requires management to make judgements. estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that ale believed lo be reasonable under the circumstances. We confim) that there are no critical judgemenls or estimates to note. Fund a¢countln9 Unrestricted funds are available for use at the discretion of the trustees to further any of th8 charity's purposes. Restiicted funds are subjected lo restrictions on their expenditure declared by the donor or through the temis of an appeal, and f all into one of two sub -classes- restricted income f unds or endowment funds.
Page 9 Kiddemiinster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 July 2024 Accounting policies {continuedJ Incoming resources All incoTne is included in the statement of f inancial activities when entitlement has passed to the charity. it is probable that the economic benef its associated with the transaction will f low to the charity and the amount can be reliably measured. The f ollowng specific policies ale applied to particular categorie5 of income". income from grant5, where related to perfomiance and specific deliverables. are aGGounted for as the charity eams the right to consideration by its performance. Grants where there are no perfomiance criteria are recognised when there is evidence of entitlement. receipt is probable and its amount can be measured reliably. income f rom charitable activities under contract f or the supply of services is recognised wlh the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spenl on a particular purpose and relumed if servicè requirements are not met. in which case it may be regarded as restricted. income from investrnenls is included when receivable and the amount can be measured reliably by the charity. this is normally upon notif ication of the inleresl paid or payable by the bank. Resources expended Expenditure is recognised on an accnjals basis as a liability is incued. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of f inancial activities to lch it relates.. charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and seTvices for its benef iciaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. govemance costs include those costs associated with meeting the constitutional and slatutory requirements of the charity and include the audit fees and cost5 linked to the strategic management of a charily. All costs are allocated between the expenditure categories of the SOFA on a basis designed to ref lect Ihe use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis. Tangible assets Tangible as5els are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at Ihe fair value al the date of revaluation less any subsequent accumulated deprecialion and subsequent aGcumulated impaiment losses.
Page 10 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 July 2024 Accounting policie5 (continued) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value. over the usef ul economic lif e of that asset as f ollows.. Motor vehicles Equipment 25 % straight line 25¥u straight line Financial instruments A f inancial assel or a f inancial liability is recognised only when the entity becomes a party to the contractual provisions of the instNmenl. Basic f inancial instruments are initially recog nised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a f inancing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest f or a similar debt instwment. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Financial assets that are measured at cost oramortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impaimient. an impaimient loss is recognised under the appropriate heading in Ihe statement of financial activities in which the initial gain was recognised. Defined contribution plans Contributions to defined contriblrtion plans are recognised as an expense in the period in which the related seNice is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment wll lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render Ihe related service, the liability is measured on a discounted present value basis. The unwnding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee The Trust is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10.
Page 11 Kiddemiinster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (contlnuéd) Year ended 31 July 2024 Donations and logacies Unreslricled Funds Restricted Total Funds Funds 2024 Grants Mental Health - The National League Trust Sports Development Officer - The National League Trust Girfs Football Activity - The National Leag ue Trust PL Primary Stars - The National League Trust Kickstart 16.667 4,000 25.000 16,667 4.000 25.000 45,667 45.667 Unrestricted Funds R&stricted Total Fund s Funds 2023 Grants Mental Health - The National League Tnjst Sports Development Officer- The National League Trust Gids Football Activity - The National League Trust PL Primary Stars - The National League Trust Kickstart 25,000 25,000 2.250 1,493 25,000 27,250 1,493 3.743 50,000 53,743 Charitsble activities Unrestricted Totsl Funds Unrestricled Total Fund s Funds 2024 Funds 2023 Soccer schools Lunchtime & after school f ootball Birthday parties Penalty competition Mini Kickers Walking Football Miscellaneous income Adult Courses 59.963 51,748 59,963 51,748 48,118 38,825 446 153 18,552 6,040 668 17,183 48,118 38,825 446 153 18,552 6,040 668 17.183 8.530 7.584 1,168 14,335 8,530 7.584 1,168 14,335 143,328 143,328 129,985 129,985 Inveslmenl income Unrestricted Total Funds Unreslricted Total Funds Funds 2024 Funds 2023 Bank interest receivable 1,545 1,545 491 491
Page 12 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (contlnu•dJ Year ended 31 July 2024 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Wages and coaching costs Kil and equipment Motor costs Travel and subsistence Venue hire Trophies and medals Bad debts written off Support costs 99,172 3,621 1,623 41,034 909 3,186 140,206 4,530 4.809 15,609 4,765 500 3.662 400 300 16,009 5,065 500 3,922 260 128.952 46,089 175,041 Unrestricled Funds Reslricted Total Funds Funds 2023 Wages and coaching costs Kit and equipment Motor costs Travel and subsistence Venue hire Trophies and medals Bad dèbts written off Support costs 75,780 2,658 2,281 134 9,260 2,955 1,050 1,199 40,370 1,181 1,875 116,150 3,839 4,156 134 13,257 4,051 1,050 3,113 3,997 1,096 1,914 95.317 50,433 145,750 Analysis of support costs Unrestricted funds Restricted funds 2024 2023 Telephone Printing,postage and stationery Clothing costs Insurance Sundry Bank charges Staff training 90 1.458 581 430 634 60 694 167 207 526 167 207 726 38 1,250 200 1,534 260 1.794 4.694 Governance costs Accountancy Fee5 2,128 2,128 1.092 3,662 260 3,922 5,786
Page 13 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (¢ontlnu8dJ Year ended 31 July 2024 10. Independent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the f inancial statements 1,092 1,og2 11. Slaff costs The total staff costs and employee benefits for the reporting period ate analysed as follows.. 2024 2023 Wages and salaries Employer contributions to pension plans 138,618 1.588 114,851 1,299 140,206 116,150 The average head count of employees during the year was 1212023.. 11). No employee received employee benefits of more than £60,000 during the year {2023.' Nil). Key Management Personnel Key manageTnent personnel include all persons Ihat have aulhorily and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to Ihe charity wa5 £37,345 {2023=£35.5231. 12. Trustee remuneralion and expense5 No remuneration or other benefits were received by the tnjstees from the charity. No truslee expenses have been incurred. 13. Tangible fixed assets Motor vehicles Equipment Totsl C05t At 1 August 2023 and 31 July 2024 Depreciation At 1 August 2023 and 31 July 2024 Carrying amount At 31 July 2024 At 31 July 2023 2,115 8,300 10,415 2,115 8,300 10,415
Page 14 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 July 2024 14. Debtors 2024 2023 Trade debtors Funding receivab le 8,990 4.167 10,710 2.500 13,157 13,210 15. Creditors: amounts falling due within one year 2024 2023 Social securiiy and other taxes other creditors 926 723 72 926 795 16. Pensions and other post retirement beneflts Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1.588 {2023= £1,299). 17. Analysis of charitable funds Unrestrfcted funds At 1 August 202 Income Expenditure Transfers 31 July 2024 General funds 176,700 144,873 (128,9521 1422) 192,199 At 1 August 202 At Transf ers 31 July 2023 Income Expenditure General funds 138,231 134,219 (95,317) 1433) 176,700
Page 15 Kiddemiinster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 July 2024 17. Analysis of charitable funds (continued) Restricted funds At 1 August 202 At Transfers 31 July 2024 Income Expenditure Mental Health & HealthKiok Campaign PL Primary Stars NL Sports Development Officer NL Girfls Football Activity 25,000 {25,200) 200 16,667 (16,889) 222 4,000 (4,000) (46,089) 45,667 422 At 1 August 202 At Transfers 31 July 2023 Income Expenditure Mental Health & HealthKick Campaign PL Primary Stars NL Sports Development Officer NL Gidls Football Activity 25,000 25,000 125,000) 125,433) 433 50,000 150.433) 433
Page 16 Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 July 2024 18. Analysis of net assets between funds UnreslriGted Totsl Funds Funds 2024 Current assets Credito rs less than 1 year Net assets 193,125 Ig26) 192,199 193,125 19261 192,199 Unrestricted Total Funds Funds 2023 Current assets Cred ito rs less than 1 year Net assets 177,495 1795) 176,700 177,495 1795) 176,700