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2025-09-30-accounts

Docusign Envelope ID: 7BD9EB66-94DC-40B8-9D26-7A0A1CB61E04

Annual Report and Accounts for Year Ending 30[th] September 2025

Registered number: 4831571 Charity number: 1100072

Docusign Envelope ID: 7BD9EB66-94DC-40B8-9D26-7A0A1CB61E04

Contents Page

page 1 – Chair’s Welcome

page 2 – Message from the Chief Executive

page 3 - Reference and Administrative Details

page 4- Structure, Governance and Management

page 5 - Objectives and Activities

page 6- Achievements and Performance

page 9- Financial Review

page 10- Statement of Trustee Responsibilities

page 12 - Auditors Report

page 15 – Financial Statements

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Chair’s Welcome – Matt King

The whole KICK team continues to focus on our mission: to make a transformational difference in the lives of young people through God’s love. I am delighted that in 2024/25 we are now engaging with over 30,000 young people every week. Our coaches, staff, and volunteers are instrumental in delivering this vision. Their hard work, commitment, and passion are at the very heart of what we do. It has been exciting to see our CEO, Joe Lowther, continue to lead the team so effectively and with such strong outcomes. I also believe that the significant step of recruiting a COO and CFO marks an important moment for KICK, as we strengthen our leadership team to guide us through the next phase of growth.

Under this enhanced leadership team—together with key promotions from within—we look ahead with great optimism. I remain deeply passionate about our opportunity to “engage with a generation of young people, within a generation,” taking another significant step toward that vision as we expand into new regions across the UK. We are mindful of the challenges posed by the cost of living, pressures on public spending, and potential tax rises, all of which may affect our work. However, I am confident that the innovation, creativity, and agility shown by the team will enable us to navigate these headwinds and continue our journey of growth.

We are deeply grateful to a number of key Trusts and funders who have responded to our vision and invested so generously in our work—making this our most successful fundraising year to date. We do not take this for granted. We remain committed to using these funds wisely and delivering the outcomes we have promised. Finally, I want to thank our Trustees for their ongoing support, challenge, and encouragement of Joe and the team. They continue to be faithful custodians of KICK’s mission, governance, and the fiduciary responsibilities of a growing and thriving charitable organisation.

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Message from the Chief Executive – Joe Lowther

I was moved this year by one of our coaches Soobie when she told me that during a Solutions Focused Mentoring session she ran in the summer term with one of her mentees, she asked him to model something that helped him calm down when feeling angry or anxious. He modelled KICK (see pic). This warmed all our hearts that our wonderful coaches are making a difference in young people's lives.

Our mission is to transform young

people’s lives, with God’s love, through sport and support. We exist for any and every young person, regardless of their beliefs or backgrounds. We do this through values-driven physical education, street dance, mentoring, chaplaincy in schools and church-based KICK Academies to impact young people.

We have delivered 260 weekly after school clubs, keeping young people out of harm's way, during the most dangerous time in their week between the hours of 3- 6pm. We have also seen 95% of the young people we engage with say they felt more motivated as a result of mentoring sessions with KICK.

Our vision is to see a generation of young people within a generation of time, to see them reach their God-given potential; where communities have been socially impacted; and where spiritual change has transformed a nation. We are proud that, despite the tough economic conditions, we have again shown growth and now engage over 30,499 young people a week across 103 schools and 36 church-based KICK Academies.

In the year ahead we plan to develop the quality of our reporting and accuracy of our work through our new Theory of Change. We plan to develop trusted progression partners for our young people. We aim to grow our work to reach 35,000 young people. We hope to diversify our funding streams with new applications for commissioning, building our major donors and generating more individual givers. We are also keen to strengthen our values driven culture to keep our ethos central.

We are committed to seeing young people experience a hope for the future and joy in the present in the years ahead. This year has been an honour to serve young people, with an incredible group of staff, Trustees, volunteers and partners.

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1. Reference and Administrative Details

Charity Name: KICK Ltd (known as KICK); previously called KICK London.

Registered Office: Holy Trinity Church, Sheen Park, Richmond, Surrey, TW9 1UP.

Trustees: Pete Burt Penny Cox Chris Edwards, Vice Chair Matt King, Chair Elizabeth Mackenroth (resigned 20[th] January 2025) John McGinley Philip Mills Tim Morfin (resigned 11[th] January 2026) Paul Newton (resigned 15[th] July 2025) Eseabasi Udoka Ntefon (appointed 1[st] December 2025) Steve Thomas Cliff Underhay Mike Wakeham Jordana Smith (appointed 20[th] January 2025)

Senior Leadership Team: Chief Executive Officer – Joe Lowther; Chief Operating Officer – Gavin Stone; Chief Financial Officer – Sam Crawford (resigned 27[th] February 2025); Director of Quality – John Wright; Director of HR – Rebecca Lee; Director of Development – Andrew Martin

Auditor: Xeinadin Audit Limited, 5 Robin Hood Lane, Sutton, Surrey SM1 2SW.

Bankers: Barclays Bank plc, Leicester, LE87 2BB.

Solicitors: Anthony Collins Solicitors LLP, 134 Edmund Street, Birmingham B3 2ES.

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2. Structure, Governance and Management

KICK is a charitable company limited by guarantee, incorporated on 14th July 2003 and governed by its Memorandum and Articles of Association.

Appointment of Trustees

Trustees are appointed by the members in accordance with the Articles. New trustees receive an induction covering the charity’s work, governance duties, and policies on safeguarding, finance, and equality.

Governance and Management

The Board meets six times per year and delegates day-to-day management to the Chief Executive Officer and Senior Leadership Team. Key management personnel salaries are reviewed annually based on individual performance in alignment with both internal and external benchmarks. A Finance Committee provides detailed oversight of financial management and organisational risk.

Risk Management and Principal Risks

The trustees maintain a comprehensive risk register which is reviewed quarterly and informs strategic and operational decision-making. During 2024/25, the principal risks faced by the charity were predominantly financial and operational, alongside safeguarding and reputational considerations.

Key risks included reliance on school-based income in the context of tightening education budgets; changes in government funding or policy; inflationary pressures; and challenges in recruiting and retaining skilled mentors and coaches, which could impact delivery and the achievement of strategic objectives. Additional risks included safeguarding and reputational risks, cyber security threats, and the risk of services not meeting customer needs.

These risks are actively managed through a range of mitigation measures. Financial risks are addressed through income diversification, strengthened financial planning, budgeting and scenario modelling, and ongoing monitoring of government policy developments with proactive engagement across the sector. Workforce risks are mitigated through improved recruitment processes, workforce planning, training and

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continuous professional development. Safeguarding, reputational and cyber risks are managed through robust policies, compliance systems, quality assurance processes, data protection controls and regular review of customer feedback. Progress against KICK’s strategic plan is monitored through enhanced KPIs to ensure the organisation remains responsive, sustainable and aligned with its objectives.

Related Parties and Networks

KICK partners with schools, churches, local authorities, and national sports bodies.

The charity is an active member of the UK network of faith-motivated youth charities.

3. Objectives and Activities

Charitable Objects

Through sport and in particular (but without limitation) football in London, the United Kingdom generally and, at the Trustees’ discretion, elsewhere in the world to:

and

Mission:

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Core Aims

Public Benefit

The trustees confirm that, in planning and delivering all activities, they have had due regard to the Charity Commission’s guidance on public benefit. All programmes are open to young people regardless of faith, background, or ability and are designed to improve wellbeing, resilience, and inclusion.

4. Achievements and Performance (2024/25)

Overview

During 2024/25, KICK worked in 103 schools across eight regions of the UK, engaging more than 30,000 young people each week through sport, mentoring, and chaplaincy. Demand for our services continued to grow, with schools identifying KICK as a trusted partner in promoting wellbeing, character development, and positive relationships.

Our expanded Senior Leadership Team enabled stronger operational support, improved quality assurance, and more consistent regional impact. We also strengthened our digital monitoring framework, providing clearer insight into the outcomes achieved across our programmes.

Key Achievements

We increased delivery hours across all school-based services, with notable expansion in mentoring and chaplaincy. Regions demonstrated strong retention rates due to positive school feedback and demonstrable pupil outcomes.

A renewed focus on training and CPD for staff and coaches improved delivery standards, safeguarding practice, and the consistency of curriculum-led sports coaching.

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• Strengthened partnerships

Collaborations with Multi-Academy Trusts and local authorities supported expansion into areas of high need. Feedback from partners highlighted KICK’s unique contribution as a faith-motivated organisation providing inclusive, wellbeingfocused support.

• Positive pupil outcomes

Data reports significant improvements in confidence, behaviour, resilience, and engagement in school among pupils receiving mentoring or chaplaincy support.

Impact Highlights

KICK’s impact is best understood through the real stories of young people whose lives have been transformed through sport and support. The following examples illustrate the breadth of change experienced across our programmes.

M, is an 11-year-old female who has been attending a KICK Academy. M has attended a KICK Academy weekly for more than four years, giving everything her best, enjoying her football and loving spending time with her friends. Her Nan brings her and also spends time chatting with coaches. During the summer it became known that M was visually impaired making sense as to why she would prefer to do kick-ins rather than throw ins. M has grown massively in confidence in her footballing skills and how to talk to, and communicate, with other children and coaches. M played in the KICK annual tournament and absolutely loved it!

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‘A’, a young male aged 13, accesses solution-focused mentoring with KICK. A is a low academic achiever who was struggling to regulate his emotions, resulting in regular melt downs in class and withdrawing from communicating.

The KICK Mentor was able to relate to the mentee through their interest and skills in boxing as a pathway to discussing emotional challenges and behavioural issues. Engaged in practical boxing sessions, succeeded in building trust with mentor which removed barriers to talking about his feelings and how he felt about school/discuss behavioural challenges on a weekly basis.

A has improved with his behaviour which is evidenced by increase in the number of behaviour points. Has a more positive outlook of the school. A continues to be supported by KICK to encourage his talents and skills in boxing (external activity) and continue to work on implement strategies to improve behaviour in class.

“I feel comfortable talking to my kick mentor and feel happier and enjoy school more now”

A, a 16-year-old female student, initially approached KICK Chaplaincy during a period of acute emotional distress. One morning A's mum was dropping her off she was screaming and crying, "I am not getting back in your car!". Engagement with the KICK Chaplaincy has enabled rapid change. A has been selected to be school prefect has also taken part in many activities involving the school, including attending a clergy conference with us, which was amazing. A is now more focused on her schoolwork and has changed her attitude toward her mum, who is so proud of her. She has developed an incredibly positive outlook on her life and future, as well as her Christian lifestyle. We continue to pray together.

Challenges and Responses

Like many charities working within education, KICK faced pressures linked to recruitment, school budgets, and increasing pastoral need. Despite this, our teams demonstrated resilience and innovation, adapting mentoring capacity, strengthening quality assurance, and ensuring timely support for schools and pupils with escalating needs.

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5. Financial Review

Income and Expenditure

Total income for the year amounted to £2,104,646 (2023/24: £1,970,452) and total expenditure to £2,089,672 (2023/24: £2,064,922). The surplus of £14,974 was transferred to reserves.

Principal Funding Sources

Reserves Policy

The Board’s policy is to maintain unrestricted reserves equivalent to three months’ operating costs . As at 30[th] September 2025, total reserves stood at £790,134 , of which £768,134 were unrestricted representing four months of expenditure, and £22,000 were restricted.

Investment Policy

Funds not immediately required are held in interest-bearing accounts with low risk. No speculative investments are made.

Going Concern

The trustees are satisfied that KICK remains a going concern for the foreseeable future, based on current funding commitments and cash flow forecasts.

6. Plans for Future Periods (2025/26)

In 2025/26, KICK plans to:

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7. Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of re-sources of the Charity for that period.

The directors (who are the charitable company's Trustees for the purposes of charity law) acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In preparing these financial statements, the Trustees are required to:

• State whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and preparing the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping accounting records, which disclose with reasonable accuracy the financial position of the Charity and enable th ~~e~~ m to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence to take reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included in the Charity’s website. The Chair and Trustees provide oversight, guidance and sup-port to the CEO in the execution of the running of the organisation.

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Disclosure of information to auditors

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

Small Company Provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approval

This report was approved by the Board of Trustees on 23 March 2026 and signed on its behalf by:

________ Matt King Chair of Trustees

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Independent auditor’s report to the members of Kick London

Opinion

We have audited the financial statements of Kick London (the ‘charity’) for the year ended 30 September 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the notes to the financial statements, 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:

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 Auditor's 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 UK, including the FRC’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 Charity’s ability to continue as a going concern for a period of at least 12 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.

Other information

The other information comprises the information included in the annual report, including the Trustees’ report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

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Independent auditor’s report to the members of Kick London (continued)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included with the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

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 charity’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 company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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 auditor's 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the company, we identified that the principal risks of non-compliance with laws and regulations related to company and employment legislation and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management, considering the internal controls in place and discussion amongst the engagement team. We determined that t ~~h~~ e principal risks were related to the recognition of grant income and treatment of restricted funds.

In response to the risks identified we designed procedures which included, but were not limited to:

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Independent auditor’s report to the members of Kick London (continued)

There are inherent limitations in the audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company's members 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 and its members as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Newton FCA (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Limited Statutory Auditor Chartered Accountants

5 Robin Hood Lane Sutton Surrey SM1 2SW

1 April 2026

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KICK LONDON STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025

2025
2025
Note
£
£
Unrestricted
funds
Restricted
funds
Income from:
Donations and grants
2
107,841
321,977
Other income
2
584
-
Investments
2
25,683
-
Charitable activities:
education
2
1,648,561
-
Total income:
1,782,669
321,977
Expenditure on:
Raising funds
13,528
-
Charitable Activities:
education
3
1,730,117
346,027
Total Expenditure:
1,743,645
346,027
Net income / (expenditure)
39,024
(24,050)
Reconciliation of funds
Total Funds brought
forward
729,110
46,050
Total funds carried
forward
768,134
22,000		 2025
2024
2024
£
£
£
Total
funds
Unrestricted
funds
Restricted
funds
429,818
41,298
255,893
584
1,889
-
25,683
16,365
-
1,648,561
1,655,007
-
2,104,646
1,714,559
255,893
13,528
23,299
-
2,076,144
1,798,523
243,100
2,089,672
1,821,822
243,100
14,974
(107,263)
12,793
775,160
836,373
33,257
790,134
729,110
46,050		 2024
£
Total
funds
297,191
1,889
16,365
1,655,007
1,970,452
23,299
2,041,623
2,064,922
(94,470)
869,630
775,160

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing operations. The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on pages 18 to 23 form part of these accounts.

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KICK LONDON BALANCE SHEET AT 30 SEPTEMBER 2025

REGISTERED CHARITY NUMBER 1100072 COMPANY NUMBER 4831571

Note
Current assets
Debtors, falling due within one year
5

Cash at bank and in hand

Current Asset Investments

Creditors: Amounts falling due
within one year
6

Net Assets
7
The funds of the Charity
Unrestricted funds
8
Restricted funds
8		 2025
£
294,568
259,849
311,217
865,634
(75,500)

790,134
768,134
22,000
790,134		 2024
£
240,952
258,380
351,913

851,245

(76,085)
775,160

729,110
46,050

775,160

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 23 March 2026 and were signed on its behalf by:

Pete Burt Director (Chair of the Finance Committee)

The notes on pages 18 to 23 form part of these accounts.

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KICK LONDON STATEMENT OF CASH FLOWS FOR THE YEAR 30 SEPTEMBER 2025

2025 2024
Note £ £
Cash Flows from Operating Activities
Net cash (used in) operating activities a (64,910) (141,180)
Cash Flows from Investing Activities
Interest 25,683 16,365
Net cash provided by investing activities 25,683 16,365
Change in cash and cash equivalents (39,227) (124,815)
Cash and cash equivalents brought forward b 610,293 735,108
Cash and cash equivalents carried forward b 571,066 610,293
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating
activities
2025 2024
£ £
Net income/(expenditure) for the year 14,974 (94,470)
Adjustments for:
Interest (25,683) (16,365)
(Increase) in debtors (53,616) (39,700)
(Decrease)/increase in creditors (585) 9,355
Net cash (used in) operating activities (64,910) (141,180)
Note b: Analysis of cash and cash equivalents
2025 2024
£ £
Current asset investments 311,217 351,913
Cash at bank 259,849 258,380
Total cash and cash equivalents 571,066 610,293
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KICK LONDON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. ACCOUNTING POLICIES

These financial statements are prepared on a going concern basis, under the historical cost convention. They have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102. The financial statements are presented in sterling, rounded to the nearest £.

The principles adopted in the preparation of the financial statements are set out below.

(a) Company Status

The Charity is a company limited by guarantee, incorporated in England & Wales. The registered address is Holy Trinity Church, Sheen Park, Richmond, Surrey TW9 1UP. The Members of the Charity are the Trustees named on Page 2. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

(b) Going Concern

The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular, the Trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The Trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

(c) Fund Accounting

Unrestricted funds are funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

(d) Income

Income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. Income is deferred when it relates to services that have not been provided by the balance sheet date, or when the charity has to fulfil conditions before becoming entitled to it, or where ~~t~~ he donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes recoverable gift aid, which is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.

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KICK LONDON

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Income from charitable activities represents income receivable from services supplied in furtherance of the charity's charitable objects.

The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith among young people using sport, and all income from donations, legacies and charitable activities is in respect of this one activity.

(e) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The Charities SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the charity is considered to be so integrated that it is not possible to separately identify the costs incurred in respect of any one activity.

(f) Tangible Fixed Assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 per item and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To date the charity has not incurred any expenditure that needed to be capitalised.

(g) Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit.

(h) Current Asset Investments

Current Asset Investments includes cash held in higher interest accounts with a maturity of over three months from the date of opening of the deposit.

(i) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.

Income relating to grants that has been received but not yet earned is treated as deferred income.

19

Docusign Envelope ID: 7BD9EB66-94DC-40B8-9D26-7A0A1CB61E04

KICK LONDON

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

(j) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

(k) Operating Leases

Leases which do not transfer substantially all the risks and rewards of ownership to the charity are classified as operating leases. Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

(l) Pension contributions

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds. The employer contribution is 6% of gross pay for most employees and 3% for sessional staff.

(m) Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(n) Critical accounting estimates and areas of judgement

The Trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

2. INCOME

Unrestricted Restricted Total
Total
2025 2025 2025 2024
£ £ £ £
Donations & grants
Charitable trusts 75,000 321,977 396,977 269,014
Companies 7,581 - 7,581 6,330
Individuals 25,260 - 25,260 21,847
107,841 321,977 429,818 297,191
Interest 25,683 - 25,683 16,365
Other income 584 - 584 1,889
Income from charitable activities 1,648,561 - 1,648,561 1,655,007
1,782,669 321,977 2,104,646 1,970,452
20

Docusign Envelope ID: 7BD9EB66-94DC-40B8-9D26-7A0A1CB61E04

KICK LONDON

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

3. EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted
2025
Restricted
2025
£
£
Staff costs (note 4)
1,470,252
341,827
Professional
6,517
-
Training, Conferences and Sports
Development
87,363 4,200
Equipment, Consumables and IT
18,814
-
Insurance
12,232
-
Motor and Travel
102,831
-
Printing and Stationery
2,333
-
Telephone
8,206
-
Other expenses
14,069
-
Accountancy – paid to auditors
1,200
-
Audit
6,300
-
1,730,117
346,027		 Total
2025
£
1,812,079
6,517
91,563
18,814
12,232
102,831
2,333
8,206
14,069
1,200
6,300
2,076,144		 Total
2024
£
1,803,936
5,128
75,808
19,302
12,010
96,193
4,046
6,563
13,637
-
5,000
2,041,623

4. EMPLOYEES, TRUSTEES’ REMUNERATION AND TRUSTEES’ EXPENSES

Staff Costs

Staff salaries
Social Security costs
Pension Contributions		 2025
£
1,581,810
153,192
77,077
1,812,079		 2024
£
1,597,517
125,830
80,589
1,803,936

The average number of employees of the Charity in the year was 86 (2024: 85).

No Trustees were paid remuneration or benefits by KICK. One trustee was paid £75 for travel expenses (2024: nil).

During the year, key management received employment salary, pension, employer’s NI and benefits totalling £306,534 (2024: £282,147). The trustees consider key management numbers to include 6 (2024: 4) members of staff, including the CEO. During the year the Charity received donations totalling £305 (2024: £4,360) from related parties (which includes trustees, members of key management and anyone closely connected to them). One employee (20 ~~24~~ : 1) received employment salary and benefits that fall within the band £90,000 to £100,000 (2024: 90,000 to £100.000). Family members of trustees were paid a total of £5,001 and pension contributions of £62 (2024: £nil).

Many of the necessary activities and tasks of the Charity are undertaken wholly or partially by the Trustees, who are unpaid volunteers, including strategy formulation and holding relationships with other organisations. In addition, there are invaluable contributions from other volunteers in the areas of coaching, fundraising, guidance, and management of local KICK Academies.

There were no other related party transactions.

21

Docusign Envelope ID: 7BD9EB66-94DC-40B8-9D26-7A0A1CB61E04

KICK LONDON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

5. DEBTORS

Fee debtors
Gift aid
Prepayments
Other debtors
6. CREDITORS
Trade creditors
Tax and social security
Accruals
Other creditors
7. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Funds
Current assets
843,634
Current liabilities
(75,500)
Total Net Assets at 30 September 2025
768,134
Unrestricted
Funds
Current assets
805,195
Current liabilities
(76,085)
Total Net Assets at 30 September 2024
729,110		 2025
£
234,946
-
4,400
55,222
294,568
2025
£
17,310
31,569
8,500
18,121
75,500
Restricted
Funds
£
22,000
-
22,000
Restricted
Funds
£
46,050
-
46,050		 2024
£
216,750
656
6,546
17,000
240,952
2024
£
14,192
20,638
11,178
30,077
76,085
2025
£
865,634
(75,500)
790,134
2024
£
851,245
(76,085)
~~7~~75,160


----- Start of picture text -----
£
851,245
(76,085)
7 75,160
----- End of picture text -----

22

Docusign Envelope ID: 7BD9EB66-94DC-40B8-9D26-7A0A1CB61E04

KICK LONDON

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (continued)

8. FUNDS

Unrestricted funds comprise those funds which the Trustees are free to use in accordance with the charitable objects.

Restricted funds are funds which have been given for particular purposes and projects, as detailed below.

1st October
2024
£
KICK Expansion
-
KICK Tournament
-
KICK Academies
4,043
Mentoring
30,007
Recruitment
-
Darlington
12,000
Dorset
-
46,050
1st October
2023
£
KICK Expansion
-
KICK Camps
4,883
KICK Academies
4,074
Mentoring
23,800
Leics / Northants
500
Darlington
-

33,257		 Income
Expenditure
30th September
2025
£
£
£
283,977
(283,977)
-
1,800
(1,800)
-
10,000
(14,043)
-
-
(30,007)
-
4,200
(4,200)
-
12,000
(12,000)
12,000
10,000
-
10,000
321,977
(346,027)
22,000
Income
Expenditure
30th September
2024
£
£
£
121,390
(121,390)
-
-
(4,883)
-
107,503
(107,534)
4,043
15,000
(8,793)
30,007
-
(500)
-
12,000
-
12,000
255,893
(243,100)
46,050		 Income
Expenditure
30th September
2025
£
£
£
283,977
(283,977)
-
1,800
(1,800)
-
10,000
(14,043)
-
-
(30,007)
-
4,200
(4,200)
-
12,000
(12,000)
12,000
10,000
-
10,000
321,977
(346,027)
22,000
Income
Expenditure
30th September
2024
£
£
£
121,390
(121,390)
-
-
(4,883)
-
107,503
(107,534)
4,043
15,000
(8,793)
30,007
-
(500)
-
12,000
-
12,000
255,893
(243,100)
46,050

46,050

KICK benefits from premises and support provided by Holy Trinity Church, Richmond. The Charity benefits from premises and support provided by Holy Trinity Church, Richmond. Restricted funds comprise the following projects:

23