2025-07-31-accounts

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 2025

CHARLTON BAKER (BRISTOL) LTD Chartered accountants

61 Macrae Road, Ham Green, Bristol BS20 ODD

Kidderminster Harriers F.C. Football in the Community

Page 1

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 July 2025 ————eee The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 July 2025.

Reference and administrative details

Registered charity name Kidderminster Harriers F.C. Football in the Community Charity registration number 1092877 Company registration number 4255882 Principal office Aggborough Stadium Hoo Road Kidderminster Worcestershire Registered office 61 Macrae Road Pill Bristol BS20 ODD

The trustees

J. Davies

R. Brookes

M. Hart

J.R. Painter (Resigned 1 September 2024) D.A. Seddon D. P. Knowlton L.J. Jordan (Appointed 28 January 2025)

Company secretary J. Davies

Independent examiner Nick Michael FCA Charlton Baker (Bristol)Limited 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 Director's Report) (continued) Year ended 31 July 2025 =" Structure, governance and management

Governing document

Kidderminster Harriers F. C. Football in the Community is a charitable company limited 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 governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Appointment of trustees

The trustees who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report, are set out on page 1. New trustees are appointed upon the recommendation of existing trustees. One third of the trustees must retire at each annual general meeting and offer themselves for re-election.

Risk management

The trustees have examined the major business and operational risks to which the charity is exposed and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen their risks.

Objectives and activities

The objects of the charity are to further and assist in the education of children both on a social and physical basis through the use of the game of football and other sporting activities. Additionally, to promote health and well-being through the provision of football & sport related activity to the community of Wyre Forest and surrounding areas.

In shaping the objectives for the year and planning the activities, the trustees have considered the Charity Commission's guidance on public benefit,

The charity carries out these objects by providing a wide range of football related activities that promote all of the below objectives throughout all sectors of the community.

• Provide and promote a healthier lifestyle to all - Ensure that an inclusive environment is developed

• Ensure activities are accessible, breaking barriers to participation where possible.

• Promote the benefits of football

• 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 with some coaches being UEFA A/B qualified, many of the coaches are actually ex-professional players themselves. 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 community. In 2018/19 we were awarded Community Club of the Year by the National League Trust, for the second time.

Page 3

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

Achievements and performance

Our 24/25 attendance across all activities was 23,156

School Engagement

During 2024/25 we visited 64 schools, provided 1205 sessions and coached 10,236 children. Our HealthKick sessions provided educational sessions to improve healthy lifestyles. Premier League Primary Stars project worked to help teachers develop their skills, plus interventions and workshops. Thes focused on childrens mental health and improving literacy. There are also extensive SEND, Afterschools and Lunchtime sports club programmes.

National Football Tournaments

As part of the NLT national competition, we hold a Boys/mixed and Girls 6-a-side tournaments for schools in Worcestershire. The winners can progress through Midland and regional to the Grand Final at Wembley. We have made the national final 3 times. Last year our boys made the semi-Final in York. We also have a school represent us at the Premier League Girls Midlands Tournament. We made the National Final last year. Locally we work in partnership with the Schools Sports Partnership to deliver the Wyre Forest Schools tournament. Over the year we hold a further 10 Inclusion tournaments aimed at children that wouldn't normally get the chance to play competitive sport.

Holiday Soccer Camps

Our holiday courses for 5-14 year olds are held during every holiday period in: Kidderminster, Droitwich, Bromsgrove, Worcester, Malvern, Cleobury Mortimer 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 delivered 134 holiday coaching days in 24°/25.

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 (Kidderminster), DY11 5PQ between 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 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 stay healthy. Our Walking & Jogging Football Sessions take place weekly and continue to thrive with people from the local community regularly attending. We also have established two 40 plus weekly sessions for more active participants and a women’s only weekly football which includes an optional weight loss programme.

Twilight Football

This was a new project in partnership with Community Housing and West Mercia Police. Providing diversionary football activity at four locations around Kidderminster/Stourport. Aimed at young people aged 13-15 years at risk of offending. Harriers players recorded positive messages on issues such as knife crime and respecting women & girls. The project culminated in a tournament.

Page 4

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 July 2025

eee

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 benefit the local community during 25/26.

The net income for the year amounted to £15,499 (2024 £17,768) leaving funds to be carried forward of £209,967 (2024 £192,199).

Reserves

It is the policy of the trustees to maintain reserves at the level required to cover staff wages for the period of six months in the event of future lockdowns and to cover costs of shutting down.

Plans for future periods

The charity plans to continue with its main programme of activities during the coming year. HealthKick and Premier League Primary Stars wiil 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 Trustees 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 lifestyles and positive activities for our community.

Our Vision:

To make sure that activities are available for all regardless of age, religion, ethnic background, ability and gender, ensuring that the scheme retains a “community ethos". Making a positive impact in the community is the main objective.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees’ annual report was approved on 7 January 2026 and signed on behalf of the board of trustees by:

J. Davies Trustee

Page 5

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Kidderminster Harriers F.C. Football in the Community

Year ended 31 July 2025

| report to the trustees on my examination of the financial statements of Kidderminster Harriers F.C Football in the Community (‘the charity’) for the year ended 31 July 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles 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).

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nick Michael FCA

Charlton Baker (Bristol)Limited Independent Examiner

61 Macrae Road, Ham Green, Bristol BS20 ODD

7 January 2026

Kidderminster Harriers F.C. Football in the Community

Page 6

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 July 2025 ee

Year endedended 31 July 2025 ee
			2025		2024
		Unrestricted	Restricted
		funds	funds	Totalfunds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies Charitable activities	5 6	290 139,582	56,500 -	56,790 139,582	45,667 143,328
Investment income	7	1,512	-	1,512	1,545
Total income		141,384	56,500	197,884	190,540
Expenditure
Expenditure on charitable activities	8	110,118	69,998	180,116	175,044
Total expenditure		110,118	69,998	180,116	175,041
Net income		31,266	(13,498)	17,768	15,499
Transfers between funds		(13,498)	13,498	—	_
Netmovement in funds		17,768	-	17,768	15,499
Reconciliation offunds
Total funds broughtforward		192,199	-	192,199	176,700
Totalfundscarriedforward		209,967	-	209,967	192,199

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 pages8 to 15 form part of these financial statements.

Page 7

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Statement of Financial Position

31 July 2025

==> picture [449 x 193] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Note|£|E| |Current|assets| |Debtors|14|14,547|13,157| |Cash|at|bank|and|in|hand|196,603|179,968| |211,150|193,125| |Creditors:|amounts|falling|due|within|one year|15|1,183|926| |Net|current|assets|209,967|192,199| |Total|assets|less|current|liabilities|209,967|192,199| |Funds|of the|charity| |Unrestricted|funds|209,967|192,199| |Total|charity funds|17|209,967|192,199|

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

For the year ending 31 July 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

• ° 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;

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

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

These financial statements were approved by the board of trustees and authorised for issue on 7 January 2026, and are signed on behalf of the board by:

J. Davies Trustee

The notes on pages8 to 15 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 2025

1. General information

The charity 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 registered office is 61 Macrae Road, Pill, Bristol, BS20 ODD.

2. 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', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

1. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency 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 the 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 are believed to be reasonable under the circumstances. We confirm that there are no critical judgements or estimates to note.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Page 9

Kidderminster Harriers F.C. Football in the Community Company Limited by Guarantee Notes to the Financial Statements (continued)

Year ended 31 July 2025

3. Accounting policies (continued)

incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. Grants where there are no performance criteria are recognised when there is evidence of entitlement, receipt is probable and its amount can be measured reliably.

• income from charitable activities under contract for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if service requirements are not met, in which case it may be regarded as restricted.

• income from investments is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Resources expended

Expenditure is recognised on an accruals basis asa liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

• governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of a charity. All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Tangible assets

Tangible assets 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 the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Page 10

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 July 2025

1. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles - 25% straight line Equipment - 25% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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 or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will 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 the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

1. 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.

1. Donations and legacies

Unrestricted Restricted Total Funds Funds Funds 2025 a £ £ Donations Other donations 290 - 290

Page 11

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 31 July 2025

5. Donations and legacies (continued)

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2025
			£	£	£
Grants
Sports Development Officer -The National League
Trust			-	25,000	25,000
Girls Football Activity	-The National League Trust		-	—-	-
PL Primary Stars -The National League		Trust	-	25,000	25,000
West Mercia Police			-	500	500
Travis Perkins via Community Housing			-	3,000	3,000
Kidderminster Steering Committee			-	3,000	3,000
			290	56,500	56,790
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2024
			£	£	£
Donations
Other donations			-	_	_
Grants
Sports Development Officer -The National League
Trust			-	16,667	16,667
Girls Football Activity	-The National League Trust		-	4,000	4,000
PL Primary Stars - The National League		Trust	-	25,000	25,000
West Mercia Police			-	-	-
Travis Perkins via Community Housing			-	-	-
Kidderminster Steering Committee			-	-	-
			-	45,667	45,667
Charitable activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
Soccer schools		58,170	58,170	59,963	59,963
Lunchtime & after school football		49,020	49,020	51,748	51,748
Penalty competition		873	873	-	-
Mini Kickers		9,248	9,248	8,530	8,530
Walking Football		9,234	9,234	7,584	7,584
Miscellaneous income		2,665	2,665	1,168	1,168
Adult Courses		10,372	10,372	14,335	14,335
		139,582	139,582	143,328	143,328

6. Charitable activities

Page 12

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Notes to the Financial Statements (continue)

Year ended 31 July 2025

7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total	Funds
		Funds	2025	Funds		2024
		£	£	£		£
	Bank interest receivable	1,512	1,512	1,545		1,545
8.	Expenditure on charitable activities	byfund type
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2025
			£	£		£
	Wages and coaching costs		84,260	59,040	143,300
	Kit and equipment		82	1,926		2,008
	Motor costs		3,119	3,357		6,476
	Venue hire		16,517	4,000		20,517
	Trophies and medals		3,520	525		4,045
	Bad debts written off Support costs		(1,148) 3,768	- 1,150		(1,148) 4,918
			110,118	69,998	180,116
			Unrestricted	Restricted	Total	Funds
			Funds	Funds		2024
			£	£		£
	Wages and coaching costs		99,172	41,034	140,206
	Kit and equipment		3,621	909		4,530
	Motorcosts		1,623	3,186		4,809
	Venue hire		15,609	400	16,009
	Trophies and medals		4,765	300		5,065
	Bad debts written off		500	-		500
	Support costs		3,662	260		3,922
			128,952	46,089	175,041
9.	Analysis ofsupport costs
		Unrestricted	Restricted
		funds	funds	2025		2024
		£	£	£		£
	Printing,postage and stationery Sundry	§35 (91)	950 —	1,485 (91)		694 167
	Bankcharges	-	-	-		207
	Stafftraining	844	200	1,044		726
		1,288	1,150	2,438		1,794
	Governance costs
		£	£	£		£
	Accountancy Fees	2,480	-	2,480		2,128
		3,768	1,150	4,918		3,922

Page 13

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 July 2025

10. Independent examination fees

		2025	2024
		£	£
	Fees payable to the independent examiner for:
	Independent examination ofthe financial statements	1,174	1,092
11.	Staff costs
	The total staffcosts and employee benefits for the reporting period are analysed as		follows:
		2025	2024
		£	£
	Wages and salaries	141,558	138,618
	Employer contributions to pension plans	1,742	1,588
		143,300	140,206

The average head count of employees during the year was 14 (2024: 12). The average number of full-time equivalent employees during the year is analysed as follows:

			2025	2024
			No.	No.
Number	of	staff	14	12

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £37,649 (2024:£37,345).

12. Trustee remuneration and expenses

No remuneration or other benefits were received by the trustees from the charity.

No trustee expenses have been incurred.

13. Tangible fixed assets

	Motor
	vehicles	Equipment	Total
	£	£	£
Cost
At 1 August 2024 and 31 July 2025	8,300	2,115	10,415
Depreciation
At 1 August 2024 and 31 July 2025	8,300	2,115	10,415
Carrying amount
At 31 July 2025	-	-	-
At31July2024	-	_	-

.

Kidderminster Harriers F.C. Football in the Community

Page 14

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

ee

14.	Debtors
		2025	2024
		£	£
	Trade debtors	10,380	8,990
	Funding receivable	4,167	4,167
		14,547	13,157
15.	Creditors: amounts falling duewithin one year
		2025	2024
		£	£
	Social securityand othertaxes	1,052	926
	Other creditors	131	-
		1,183	926

1. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,742 (2024: £1,588).

17. Analysis of charitable funds

Unrestricted funds

			At
		1	August 202				At
			4	Income	Expenditure	Transfers	31 July2025
			£	£	£	£	£
General	funds		192,199	141,384	(110,178)	(13,498)	209,967
			At
		1	August 202				At
			3	Income	Expenditure	Transfers	31 July2024
			£	£	£	£	£
General	funds		176,700	144,873	(128,952)	(422)	192,199

Page 15

Kidderminster Harriers F.C. Football in the Community

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 July 2025

17. Analysis of charitable funds (continued)

Restricted funds
	At
	1 August 202				At
	4	Income	Expenditure	Transfers	31 July 2025
	£	£	£	£	£
Twilight Football
Programme PL Primary Stars	- -	6,500 25,000	(8,645) (25,272)	2,145 272	- —
NL Sports Development
Officer	-	25,000	(36,081)	11,081	-
NL Girlls Football
Activity	—	-	-	-	-
	=	56,500	(69,998)	13,498	-
	At
	1 August 202				At
	3	Income	Expenditure	Transfers	31 July 2024
	£	£	£	£	£
Twilight Football
Programme	-	a oe	-_	-	-
PL Primary Stars	=	25,000	(25,200)	200	-
NL Sports Development
Officer	-	16,667	(16,889)	222	-
NL Girlls Football
Activity	-	4,000	(4,000)	-	-
	-	45,667.	(46,089)	422	-

18. Analysis of net assets between funds

	Unrestricted	Total Funds
	Funds	2025
	£	£
Current assets	211,150	211,150
Creditors less than 1 year	(1,183)	(1,183)
Net assets	209,967	209,967
	Unrestricted	Total Funds
	Funds	2024
	£	£
Current assets	193,125	493,125
Creditors less than 1 year	(926)	(926)
Netassets	192,199	192,199