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← Kick IT Out

2025-06-30-accounts

Docusign Envelope ID: FOEA3686 ~~-~~ 0CF7 ~~-~~ 464 ~~B-~~ 8BB ~~2-~~ 0CE021B4CA39

Charity registration number 1104056 (England and Wales)

Company registration number 03388001

KICK IT OUT

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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Docusign Envelope ID: FOEA3686 ~~-~~ 0CF7 ~~-~~ 464 ~~B-~~ 8BB ~~2-~~ 0CE021B4CA39

KICK IT OUT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)".

Purpose and Vision

Unite football to end discrimination

Driven forward by our love of sport, we’re here to fight discrimination. We’re here to make sure football is a game for everyone — and that means putting equality and inclusion up front.

We were set up to fight racism in football in 1993. Then in 1997 we expanded to tackle all forms of discrimination. Since the beginning, we’ve made huge progress on and off the pitch, leading the charge for positive change. We’ve done it by raising awareness, confronting issues and helping our sport be better.

Today, we run education programmes for academy players, parents and fans. We campaign to make sure football is always welcoming — to everyone. We support people from under-represented and minority communities to make a career in football and thrive. And we call out discrimination wherever it happens — from your local park to the Premier League to your social feed.

We all know Kick It Out shouldn’t have to exist. Our biggest hope is that one day football no longer needs us. But right now we’re here to put an end to every form of discrimination. We won’t stop until it stops.

Strategies for achieving aims and objectives

Amplifying voices and advocating for change

Building understanding and knowledge

Creating opportunity and fostering inclusion

Public benefit

The Board of Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their power or duties. The public benefit of the charitable company's activities are outlined under ‘Purpose and Vision’.

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Docusign Envelope ID: FOEA3686 ~~-~~ 0CF7 ~~-~~ 464 ~~B-~~ 8BB ~~2-~~ 0CE021B4CA39

KICK IT OUT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance

1. Campaigning, Communications and Public Affairs

Kick It Out’s communications activity in 2024/25 began with the launch of a season-long campaign tackling sexism and misogyny in football. Building on earlier work that addressed sexism directed at coaches, the campaign extended to sexist chanting and online abuse. The launch focused on raising awareness, encouraging reporting, and pressing football to take the issue seriously.

As a result, the campaign generated widespread and sustained media coverage. Campaign videos were viewed more than 1.5 million times on social media, and a new reporting partnership with Her Game Too contributed to a 67% rise in reports of sexism compared to the previous season.

From a policy and public affairs perspective, Kick It Out strengthened stakeholder engagement around the Football Regulator, the Online Safety Act — including a joint report into the lived experience of online abuse in sport — and FA Rule N, which highlights workforce diversity in professional football clubs.

Other work included highlighting racism against East and South East Asian communities with the Frank Soo Foundation, tackling homophobic chanting, and marking the passing of Kick It Out’s founder Lord Herman Ouseley with a commemorative documentary, screened at England’s match against Latvia on what would have been his 80th birthday. Kick It Out also gained further media coverage for its restorative fan education programme and shifted towards more proactive communications to showcase both its own initiatives and that of partners working to make football more inclusive.

Media Performance (Jul 2024—Jun 2025):

Social Media (Jul 2024—Jun 2025):

Digital Performance (Jul 2024—Jun 2025):

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Docusign Envelope ID: FOEA3686 ~~-~~ 0CF7 ~~-~~ 464 ~~B-~~ 8BB ~~2-~~ 0CE021B4CA39

KICK IT OUT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

2. Incident Reporting

Kick It Out received 1,398 reports of discrimination in 2024/25, continuing the upward trend from 1,332 in 2023/24, 1,007 in 2022/23, and 610 in 2021/22. Reports came from the professional game, grassroots football, and online platforms.

Key findings:

3. Academy Education

Through the Equality Inspires programme, delivered in partnership with the Premier League, Kick It Out ran 62 workshops across ten player age groups (U10—U21), B-teams, academy staff, parents, and host families.

In total, 15 clubs were visited and 1,356 people took part. Feedback averaged 4.7/5, with all participants recognising the sessions as necessary for improving understanding of Equality, Diversity and Inclusion, as well as online safety.

4. Digital Learning (The Academy)

By the end of 2024/25, more than 4,100 users had signed up to The Academy, Kick It Out’s online learning platform — an increase of 1,769 on the previous year. New users included members of professional and grassroots clubs, governing bodies, County FAs, charitable foundations, and over 300 schools, colleges and universities. More than 100 new organisations engaged with the resource during the season.

Performance (2024/25):

Partnerships:

e With PGMOL: 700+ officials completed courses. e With The FA: 1,700+ grassroots referees completed training in sexism, Islamophobia, antisemitism, and allyship.

5. Raise Your Game (Career Development)

Raise Your Game was relaunched as four focused events instead of one national conference, tailored to specific audiences. Topics included media, coaching, backroom roles, and women in football.

Impact:

e 95% found panels/workshops helpful to their development.

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Docusign Envelope ID: FOEA3686 ~~-~~ 0CF7 ~~-~~ 464 ~~B-~~ 8BB ~~2-~~ 0CE021B4CA39

KICK IT OUT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

6. Fan Education

More fans than ever attended Kick It Out’s rehabilitation sessions, referred through football clubs and the UK Football Policing Unit. These sessions were used as part of conditional cautions or to review attitudes at the end of banning orders, relating to discriminatory abuse. Kick It Out also built relationships with the Probation Service, Youth Justice Services, Counter Terrorism, and the Home Office Prevent team.

Performance:

In 2024/25, Kick It Out supported victims of grassroots discrimination, worked with County FAs, and partnered with McDonald’s Fun Football to provide bursaries for underrepresented coaches.

Impact:

Financial review

Income was £2,670,637 compared to £2,409,472 in the 2023-24 reporting period and expenditure for the year was £2,759,816 compared to £2,815,169. The overall deficit for the year was £89,179 during the 12-month period to 30 June 2025 compared to £405,697 in 2023-24. The decrease in deficit for the period was mainly due to a reduction in staff costs of £163,743.

Reserves policy

The reserves policy is to hold three months of staff costs and other committed expenditure, which currently amounts to £328k based on the 2025-26 budget review. As of 30 June 2025, the charitable company held total funds of £526,776, comprising £485,644 in unrestricted funds available to meet reserve requirements and £41,132 in restricted funds. This represents approximately 4.4 months of operating expenditure, meaning reserves are above the policy level. The trustees consider that maintaining reserves at this level ensures that, in the event of a significant drop in funding, current activities can continue while additional income is secured.

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Docusign Envelope ID: FOEA3686 ~~-~~ 0CF7 ~~-~~ 464 ~~B-~~ 8BB ~~2-~~ 0CE021B4CA39

KICK IT OUT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

Plans for future periods

By 2030, Kick It Out aims to create a football culture where everyone belongs, every voice is heard, opportunities are accessible, and discrimination is consistently challenged — from grassroots to elite levels. Our ambition is a game that reflects the diversity and values of the society it serves.

Our 2030 Goals for Football

Everyone is Included

Create a football community built on inclusion, from grassroots to elite levels. Together, we’ll tear down barriers and foster a culture where every supporter, player or person working in the game feels welcome, safe and can be their authentic selves.

On the Pitch: Everyone Represented

Drive representation where the action happens, so everyone can easily see faces like theirs on the pitch. Together, we’ll help give talent from all backgrounds the chance to play, officiate, and be seen.

Off the Pitch: Everyone Can Lead

Influence governing bodies to improve pathways for talent from all backgrounds to reach boardroom, leadership, senior coaching and coaching positions. Together, we’ll harness the power of potential that’s often overlooked.

Everyone Stands Up To Discrimination

Ensure football meets abuse head-on with courage and consistency. We will collect and share data, report incidents, hold power to account, and take decisive action.

How We Will Achieve Our Goals

Educate and Develop

We train the next generation. From those already in football or those taking their first steps, everyone deserves access to tools and support that changes behaviour and develops potential.

Unite Partners

We don’t do it alone. We build a network of collaborations with clubs, community groups, like-minded organisations and campaigners to align efforts and drive impact.

Influence Change

We hold power to account. Using data, insight, and evidence, we will work with governing bodies, regulators, and policymakers to take real action in line with our goals.

Tackle Discrimination

We call it out and back it up. From our leading reporting tools to targeted campaigns, we work to challenge abuse and show the benefits of accountability.

Our Commitments

Champion Inclusion

Attract and develop a workforce that reflects the diversity we expect to see in the game. We want to foster a culture of trust, inclusion, and accountability, ensuring that our team and partners feel connected to our mission.

Invest In Our People

Ensure all colleagues have the skills and capabilities they need to succeed in today’s world. Together, we can build a learning culture that helps our people grow and be impactful.

Scale Impact

Build a balanced and diversified funding portfolio. By developing innovative ways to generate revenue, we can increase financial sustainability and create new opportunities to scale our impact.

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Docusign Envelope ID: FOEA3686 ~~-~~ 0CF7 ~~-~~ 464 ~~B-~~ 8BB ~~2-~~ 0CE021B4CA39

KICK IT OUT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

Focus On Beneficiaries

Create a movement of beneficiaries to drive progress on our goals. We’ll put those affected by discrimination at the heart of our advocacy, consistently uplifting their voices with authenticity, and accelerating their participation in decision-making.

Use Tech, Data and Insights

We’ll use data and Al to deepen football’s understanding of discrimination and identify effective solutions. We’ll prioritise data-driven audience engagement in our campaigns and commit to sharing insights with our partners. We’ll also invest in digital technology to strengthen our work across education, uniting, influencing, and reporting.

Structure, governance and management

Kick It Out is a company limited by guarantee and was incorporated on 12th June 1997 and registered as a charitable company on 1st June 2004. The charitable company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. The charitable company has two categories of members: Full Members and Football Body Members. The Trustees are each Full Members.

The Football Body Members who served during the year and up to the date of signature of the financial statements were: The Football Association

The Professional Footballers’ Association

The Premier League

The English Football League

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

M A Boffey

SJL Batters

S Bhandari

CA Paouros

D Mayze

(Resigned 30 June 2025)

D Jones K Miles W Morgan

Recruitment and appointment of trustees

New trustees are appointed by the Trustees, who may also determine the number of trustees from time to time between a minimum of three and a maximum of eight (including the Football Body Trustee).

The Football Body Members are collectively entitled to appoint, remove and replace one trustee (the Football Body Trustee).

No employees of the charitable company are eligible to be elected as a trustee.

Organisational structure

Kick It Out is managed through a Board of Trustees, chaired by Sanjay Bhandari who was appointed as Chair in September 2019.

The organisation has established two Board sub-committees with formal governance responsibility delegated by the Board: a People and Culture Committee and Finance and Risk Group. Each is chaired by a trustee. The organisation has also established advisory groups from time to time, which have no formal governance role but which provide expert input on specific issues. These include a Football Advisory Board (chaired by the Chief Executive Officer of Kick It Out), an Antisemitism Working Group (independently chaired by Lord Mann) and an Islamophobia Working Group (independently chaired by Baroness Warsi).

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KICK IT OUT

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

Induction and training of trustees

Upon appointment, new trustees are provided with the most recent audited financial statements and copies of the previous year's minutes of Trustees' meetings. In addition, new trustees are given a briefing by the secretary on the charitable company's policies and procedures. Further training requirements are assessed on the basis of need. Trustees are made aware of the availability of training courses to help them perform their role to the standards recommended by the Charity Commission.

Risk management

The trustees have a duty to identify and review the risks to which the charitable company is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Policies are in place to manage risk. The Finance and Risk Group meets at least quarterly, as a sub-committee of the Board, to monitor and assess risk and the culture and approach to risk management. The Finance and Risk Group reports regularly to the trustees at every Board meeting. A description of some key areas of potential risk is set out below:

Financial Risk

The organisation, which has historically been core funded through the football bodies, has expanded its funding base over the last 3 years; this will be a key focus for further expansion in 2025 and beyond.

Reputational Risk

Kick It Out's profile remains high within the media. Kick It Out continues to work to develop further media partners to work collaboratively on campaigns. The Board also has Trustees with expertise in marketing, finance, strategy, law, fan engagement, the media, politics and professional football to ensure that the organisation maintains its strong and considered reputation.

Auditor

In accordance with the company's articles, a resolution proposing that Sedulo Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Disclosure of information to auditor

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.

The trustees' report was approved by the Board of Trustees.

S Bhandari Chair-Trustee

pate: .24 December 2025

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KICK IT OUT

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF KICK IT OUT

Opinion

We have audited the financial statements of Kick it Out (the ‘charitable company’) for the year ended 30 June 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 charitable company’s ability to continue as a going concern for a period of at least twelve 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 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 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 the audit:

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INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF KICK IT OUT

Matters on which we are required to report by exception

In light of our knowledge and understanding of the charitable company and its environment obtained in the course of our audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities, the trustees, who are also the directors of the charitable company for the purpose 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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.

The primary responsibility for the prevention and detection of fraud rested with trustees and management, and we cannot be expected to detect non-compliance with all laws and regulations.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements form our knowledge of the organisation and sector, enquiries of Trustees and management, and review of regulatory information and correspondence.

We communicated identified laws and regulations throughout the audit team and remained alert to any indications of noncompliance throughout the audit.

We discussed with trustees and management the policies and procedures in place to ensure compliance with laws and regulations and otherwise prevent, deter and detect fraud.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations identified as potentially having a material effect on the financial statements.

Our procedures included review of financial statement information and testing of that information, enquiry of management and examination of relevant documentation, analytical procedures to identify unusual or unexpected relations that may indicate fraud, and procedures to address the risk of fraud through trustee or management override of controls.

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INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF KICK IT OUT

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// 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 charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Signed by:

FAF8DC6F5252424... Katelyn Dutton (Senior Statutory Auditor)

For and on behalf of Sedulo Audit Limited, Statutory Auditor

Chartered Certified Accountant

Office 605 Albert House 256 - 260 Old Street London EC1V 9DD United Kingdom Date:7 ~~9~~~ Jan ~~-~~ 2026 | 9:41 PM GMT

Sedulo Audit Limited is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 2,196,097 - 2,196,097 1,990,589 - 1,990,589
Charitable activities 4 1,600 465,100 466,700 - 393,300 393,300
Othertrading activities 5 1,045 - 1,045 15,731 - 15,731
Investments 6 6,795 - 6,795 9,852 - 9,852
Total income 2,205,537 465,100 2,670,637 2,016,172 393,300 2,409,472
Expenditure on:
Raisingfunds 7 35,331 - 35,331 19,205 - 19,205
Charitable activities 8 2,192,413 532,072 2,724,485 2,402,664 393,300 2,795,964
Total expenditure 2,227,744 532,072 2,759,816 2,421,869 393,300 2,815,169
Net expenditure (22,207) (66,972) (89,179) (405,697) - (405,697)
Transfers between funds 6,131 (6,131) - - - -
Netmovement infunds 10 (16,076) (73,103) (89,179) (405,697) - (405,697)
Reconciliation of funds:
Fund balances at 1 July 2024 501,720 114,235 615,955 907,417 114,235 1,021,652
Fundbalancesat30June 2025 485,644 41,132 526,776 501,720 114,235 615,955

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 pages 15 to 30 form part of these financial statements.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

Charity information

Kick it Out is a private company limited by guarantee incorporated in England and Wales. The registered office is C/O Sedulo Office 605, Albert House 256-260 Old Street, London, EC1V 9DD.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charitable company's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)". The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

In making their assessment in relation to going concern, the Trustees have reviewed budgets and forecasts which cover a period of greater than twelve months into the future.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income received from charitable activities are recognised in the Statement of Financial Activities in the year in which the activity takes place, except in those cases where the offer is conditional, income from such activities are recognised when the conditions attached are fulfilled.

Interest on funds held on deposit 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.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

Donated Services

On receipt, donated services are recognised in income on the basis of the value of the gift to the charity, which is the amount the charity would have been willing to pay to obtain services of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. In accordance with the Charities SORP (FRS 102), the general time of volunteers is not recognised.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources and are allocated on the basis of time spent.

2025 2024
Education & Development 52% 41%
Advocacy & Communication 30% 41%
TacklingDiscrimination 18% 18%

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website

20% on cost

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

1 Accounting policies

(Continued)

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition offinancial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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