REGISTERED GHARITY NUMBER.. 1112133 REPORT OF THE TRLSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 KICK 4 LIFE Shaw Gibbs Lirnit8d FleFniw Court Leigh Road EaStIgh Southampton Hampshi S050 gPD
KICK 4 LIFE CONTENTS OF THE FINANCIALSTATEMENTS R THE YEAR ENDED 31 DECEMBER 2025 Pagè Report of the Trustees Sfatemenl of Tru5t88s' Responslbllltles Independent Examlnerfs Report statementof Financlal ActlvltlO8 Balance Sheet Notes to the Flnanclal Statements 10 to 19 Detslled Statemont of Flnanclal Actlvitles 20 to 21
KI_CK 4.LIFF. REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their report with the Iinanaal statements of the charity for the year ended 31 December 2025. The trustee5 have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practi( applicab to charities preparing their accounts In accordanTr with the Finano81 R8POrting Standard applicable in th8 UK and Republic of Irela IFRS 1021 leffeclive 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims Our vision is for the effective and widespread use of foot1 as a tool for tackling ptsvety and d15ease, and piomoting develowienl, in the world's poorest communitie8. Our mlsslon is lo develop and deliver highly effedive and innovative development through football programs that address Social disadvantage amono children and youth and piomde opportunitie5 and inspiration foi Ihem to Iransfoim th8ir lives and achieve their potential. These efforts are focused in Le50tho in providing opportunities to transform the lives of disadvanlaged young people through delwering hesllh education. HIV teslirvJ, life-5kills devebpment, mentoring and support towards edueats"on, employment and sustainable livelihoods for orphans arKI vu6nerab thiklren. Our prinripal objectives 818.. 1. The relief of poverty, hardshlp anLI distress throughout the workj by the provision ol financial 8fKllor malerial assi51anTr of those In need and by Ihe collection. collation public distribution ol related infoirnalion. And 2. The preservation and protection of good fEalth throughoth the world. in particular in relation to Issues surround'ng HIVIAIDS, by the provision ol information and advKe to those at sk or who are suffering the effects of HIVIAIDS and, 81 the disetiOn of the Trustees, by the provY8ion of financial assistsnce lo those affectsd. The Charlty 15 organised so that the trustees me8t regularly to manage its affairs. Public b8n8fit statement Kick4Lile supports the good works of K4LIfe Trusl in L6SOtho which deliv8rs a prraMMe of health education. HIV testing, gender eouality, Iife-skills developrnent, mentoring arKI support towards education and employment for orphans and vulnerable chibJien. Le50tho has th8 world's second highest prevalence of HIV123.2°hl and more than 160.(K)O chihjren have b*n orph8ned by the disease. This support h8s been in the form of funding, fundtaising support and organisalional develowent indudino developing straleS and plans, writing fundraisng proposals alld supporting Monitoring & Evaluation. In doing so Kk4LIfe ha5 ftjrthered ils charitable objeclives Including the relf of povety, hardship and di$lres5, and the preservation arKJ protection ol g(iod keallh throughout the worfd. Th8 tru5lees hav& read the Charty Cornmission's guidance on Publ Benefit ancs consid81 it Mth due regard i exerci85ng their power duts"es. Page 1
KICK 4 LIFE REPORT OF THE TRUSTEES R THE YEAR ENDED 31 DECEMBER 2025 ACHIEVEMENTS AND PERFORMANCE Charitable activities 2025 was the 20-year snnpjersary ol Kick4Life with a seri8s ol events in Lesotho to mark Iwo decades of impact through sport in th& country. In April. Ki¢k4Life also gained global recognrtK)n in receiving the LaUU$ Sport for Good Awaid at the Laureus World SFX)rt Awards. The charity aim5 to use this tnileslone as a platform to further 8¢8le. amplify and deepen ils social irnp8cI in Leststho IR years to come. Kick4Life 5UPPOrts the work of our partneT charity in Lèsotho Ki¢k4Llfe Trust. During 2025 Kick4Lrfe ha5 provided funding, fundraising a551st3n and oFganisalional developmènt asSlStance lo Kk4LIfe Trust. This has included developing strategies and plans. supporting progratnme d8velowent, fundraising and partnership deVelOpnt. HR, safeguarding and Monitoring & Evaluation. In 2025 our support enabled th8 followro actimts'es and aehi8vemenls in Lesotho thrgh which Kidt4Life Trusl 8ngaged more than 2.500 vulnèr8ble children and young peop. 1. Sport lor Good Programming - The Lesotho United piogiamme and curriculurn which ernpowers chlldien and yOLbng peopl8 wrth kedge ol gender rights and sexual & ieproduclive heallh education. as well as promoting gender equality, cha118nging gender discrimination and r8duce indenS and aCptanCe ofgender-based vi0Fen. A Climatè Entetprisg Incubator which supported 10 young female entr8pr8neurs in setting up and 18un¢hing enterprises wth an environrnental sustainability component 85 WEII as supporting the Iivelih(ths ol young women In the piogramme. A project to strengthen the yOL*th voice for dlrn8te action In Le50tho, in partnership with the Commonwaalth Foundation. This included the prcKJuction and circulabon ora Climate Imp8Ct Resy)rt. Delivering th8 Equal Play Eff8Ct Afr Project, with Kid(4Life Trust appointed Regional Hub for Southern Africa. The project involved developing and supporting a nebvork 0110 Sport lor Good oig8nisations from across the region in strengthening their gender programmes and policies. LaunchiTrJ the new Safe in Sport proj8Ct nded by tlp Equal Play Fund through which Kick4Life Tnjsl worked with local consortium pather, Touch Roots Africa. to establish and implement a sale repotbng mech£nistn for childrèn 8nd young people Involved in sport. The project a150 induded delivèring safeguarding training to 60 sports providers in Lesotho iludIng sports clubs, sehools and lederAtions. The Kick4Life Academy which provides intensive and holistic supwrt for vulnerable youth to work toward5 g8ining student-alh18te scholarships at international universities. Two students fiom Lesolho secured fully-funded scholarships in the USA irTr 2025. 2. So81 Enterprise Oevelopment Continued develownent ol the social nIerIseS at Ki¢k4Life Centre induding No.7 Restaurant and the Hokahanya Inn & Conference Centre. As well as generath.ng sustainable income for Kkk4Life Trust, the en18rprises prowde structured Iiaining and employment for youNJ p&08, providing skilb, experients 8ThY qualificab.ons to pursue c3rEers in hospitality and lo achieve sustainable livelihoods. In 2025, Ihere was also (x>nstructB)n of a new Gymnasium at the Kick4LifÈ ceTht whith is SChedud lo oten in J8nu8ry 2026. As well as geratIr0 5USt8in8ble income for Kick4Life TiusL the 'Bophelo Gymnasium & Health Club. will be acssIble for staff ol Kick4Life Trust and for h8rd-to-reach and vulnerable members of the loc21 comtnunily including children wth disabilits.es and sorially excluded older PEopl8. A5 well a5 58cuiing and msnaging the gratlt for the gym, support was provided by hosting a busin8ss planning workshop and supporting Iwo youThJ ¥vomen from Lesotho towards becoming Levd 3 Gym Instructors. Working closely with Kk4LIfe Trust to enab Ihe completion of the Stadium of Life in Lesotho. the first stsdiurn in Africa to b& constructed from 5USt8inably sourced timber. 2025 saw the comp181ion ol Biodiversity Stand - a stand dedicated to nature, and the Theatre ol Life, which will be used for open air perforrnsnces and eijucation. 3. Pgrtn8rship Development Continued development and implementation ol the dub Iwinning partnet5hip between Wrexh8m AFC and Kid(4Life to piornole and facilitat8 cultural exchange, as well as exchange of knowledge expertise between the tr40 organisations. The InnIng builds on 8 longstanding national innIng b8lween Lesotho 8nd wa$. In Februsry this included hDSting a delegation fvorn Wrexham in Le501ho with cothlivery of health education arKI employability $8ssion5 in local schods. - A delatiOn of 4 young leaders from Lesotho also attended an exchange visit In Wtexham in October. Page 2
KICK 4 LIFE REPORT OF T E TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 202S - A s¢holatship has also been secur8d In partnership with Wrexham AFC and Wrexham Univet5ity lor young 0p18 to study in Wales on a Football & Cornmunity EdUbOD course. ar8 aiming for the f115t student lo beoin their stud$ in September 2026. Fundralslng aetlvltles During 2025 Kick 4 Life has urKSertaken the following. Securing granis on b&hall ol Ki¢k4Life Trust foi piogiamme aclivitE5, as well as helF¥ng to manag8 funding partnerships assist wth reporting This induded.. the Laureus Sport lor Good Foundation, FIFA Foundation, Common Goal. Adidas, the Inl&in8tlonal Olympic Commiite8 and the Commonwealth FOUndatn. RecruSting fundraisers for the ngxt planned Kick4Life All Stars Tour to Lesotho in February 2028. Through ck4LIfe Assist we have prOVed training and support to other sport for development oiganisalK)ns Including curriculum development, coach training and social entetprise devek)pment support. In 2025 this induded working with Crld(et Builds Hope in Rwantja and Beyond Sport. Supporting fundraising activities of Ki¢K4Life Inc. in the USA to raise funds for lQck4Life Trust and to supwrt sludent-athletes toward5 securing scholarships at Intematica5 universities. In 2025 this indud8d supporting the annual Kick4Life Gala in New York City. FINANCIAL REVIEW Introduction ck4Lile is a Chaiitable Trust registered in the UK in 2005. - The tiustees are governed by the Tiustee Act 2000 which sets out the general power ol inveslrnenl. Organlsatlonal objectives In sine with the fourvtsing objechves around the globd rel1 of poverty and the preserVatn and protection of good h8atth, Kick4Life aim5 to support the gocKJ works ol Kick4Life Trust, a ¢haiity registered ill Lesotho, 50Uthern Afric8. In doing so Kick4Life uses the power ol sport to tian5form the lives ol orph8nS and vulnerable children in Lesotho. Thi5 ndud85 health education and HIV prevention. voluntary HIV testing, gend&r rights education life-skills development. Mentori & supp¢yl towards educatOn and employmenl. This support ol Kick4Life Trust is manifested in direct Iinancial assist8n and support with fundraising, promotion and rnanagemenl and strategic SUPPDrt including monitori & Evaluation and Human Resources. Kick4Lile's support is focused on capacity-building Kick4Life Trust for the long-letm SuSS of th6 organiqation in achieving ts objective5 and in ath1ng growth 8nd financial sustainability. Investment obl8¢tlves & R858rves strategy In investing the reserve5, the charity seeks to produ the best financial return within an acceptable level of risk to be determin8d by truslegs. Thè followry pararnelers will guide inveslment decisions.. 85% 01 th& charity's assets should be held in cash. near-cash and low risk inve51m8nts denominated in Sterling. The majority ol these investments should be acc8ssib1e within a one-month period. The maIn1r0 15% may be inv88t8d in strategic opportuni118s that support the objectives of tlw charity and th6 work it supports iri Lesotho. These may be higher risk investments. The ¢h8ritys cash balances shoukl be deposited 1th ins*'tutions with a Minimum rating of A- or inve5tsd in a diversified rnoney market fund. Th8 Charity will aitn lo identify new and div818e mean5 of generating incom8 to ensur8 that current 18vels ol charilabie a¢tiwty can be Maintain in th8 corniry years. Management. Rèporfng & Monitorlng - The Iru5tees monilorthe performan( ol all investments on a quarterly basis with updates fr( the Chief Executive. The investment policy will be reviewed on an annual basis al th8 end-ol-year Board meeling with any required changes made in time for the Idk)wing year. Pe3
KICK 4 LIFE REPORT OF fHE TRUSTEES R THE YÉAR ENDED 31 DECEMBER2025 FINANCIAL REVIEW Re8ervgs polrcy The chaiitys policy on reserves 15 compliant with those of th8 Charity Cornmission. Kick4Life's long-term goal is lo achieve reserves that amount to six months fixed ovetheads in the UK lo consolidate atKI strengthen the organisation loi ils loThJ-teim sUe$S and st8bilily. The charily also airns to hold reSeS that opresent six months fixed overheads of .ck4LJle Trust lo slfenglh8n the finan081 position of our partner organisalion and lo provide financial assislano if r8quired. The trustees set 8nnual targets for increasing reseryes towards targ8t levels and review prog$5 against these largel$ on a regular basis. They also review the reserves policy on an annud basis at the erKI ol year tK)ard rneetI in Decembei when the builget for the following year is set. Financial revlew The Trustee5 are satisfied wth the charivs incoming r&sovrces of £97.420, which includes investment income of £11,335, and out-goin9 axpendilure of £119.855 and the loss on investments Of £11,265. The investrn8nl loss relate5 to the dissdution of Third Half in¢, and 15 not irkSi¢ative of 8ny issues related lo other investments held by the charity. Restrld funds Iroffl Denise Coates FoundatK)n were fully ulilised by thè 8nd ol Decemb8r 2025 to further prOg$S the Stsdium ol Lrfe facility in Le501ho. At 31 Dember 2025 there were no remaining r8slricted fut5 herd by tha charity. The ¢harity'5 surplus ol unrestricted lund5 was incfea5ed with gmnts and fundraising activities sècured and undertaken throughout th8 year, strengthening the charitys po&tion to ¢onlinue athieving its obj8Qtives. FUTURE DEVELOPMENTS Kick4Life is aiming to continue its support of Krck4Lile Trust'5 work supporting and empowering vulnerablè children and youtvJ people In Le801ho, and lo support the long-lerrn 5U5tain8bility and social impact of Kick4Life Trust. This includes Strengthening and imprtsvirvJ SpDrt for Good programme delivery, the continued development ol the Kk4Life Cèntre and helping to strengthen the finanaal the organisational sustainability of Kid(4Lile Trust thQh the effective running and development ol ils Social enterprises. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is contro118d by its goveming docum8nl. a deed of trust aTKI conslitsrtes an unincorpordled tharity. Reerultment and appointment of new t¥u$te The Trust 06ed provides loi a minimum of 3 Trustees. Wer8 there a requirement for additional Truste8s, these would bg identified atld appointed by the existing Trustees. New Trustees wlll b8 given a fortnal induction program which inVoeS awareness of a Irusle8s responsibili118S. the governan docurnenl, administrative proceduies. the hlstory and philosophiral approach of the charity. A new Tru5te8 WOU receive a copy of the wevious Annual Report and Accounts Rlsk Management The trustees have a duty to id8nlify ancl review the risk5 to which the charity is exposed and lo ensure appropnate controls are in pla to prOve reasonable 8ssurance against fraud and 8rror. The Truslees revEw the risks that th8 charity fa5 on an ongoing basis and ensure that efficient ¢ontrols are In pla Its minimis8 these. REFERENCE AhlD ADMINISTRATNE DETAILS Reglstered Chalily number 1112133 Principal address 16 Park Avenug Litue Paxton CambrKlgeshire PE19 6PB rrustees D M Light B S Fishlock A Oswald N Ward A W)ittakei-Brown J C Morgan Page 4
KICK 4 LIFE REPORT OFTHE T USTEES FOR THE YEAR ENDED 31 DECEMBER 2025 REFERENCE AND ADMINISTRATIVE DETAILS Indep8ndent Examiner Shaw Gibbs Limited Flerning Court L8igh Road Easlleigh Southampton Hampshire S0509PD Approved by order of the board of trusta3s on 27 May 2026 atKI 51gned on i& behalf by.. EF1 B S Fk%hlock- Tiusle8 Psge 5
KICK 4 LIFE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 3q DECE_MBER 2925 The trustees are [POnsIble for prepari[ the Report of the Truste8s and the finanial statements in accordan with applicable law and United Kid0 Accounting Standards Iunited Kingdom Generally Actspted AOUntIng Pra¢ticel. Charity law r8quires the truslees to pr8pare finanal slalements for each financial year. Under that law, the trustees h8ve elected lo pPre the financi81 slalements in a¢coidance with United Kingd Generalty ACpted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under charity 18w the Irustees must not approve the financ4al statetn8nls unless they a s3t15fied that they give a tFU8 arKI fair view of Ihe stale of affairs of the chgrily and ol the incoTning resour5 and application ol resources. inclurjing lh& income and expenditui8, ol the charity for that peri(. In pieparing th0 finanaaS statements, t1 trustee5 are quired to select Sultable accounting poli5 2nd then apply them consistenlly., ObSep the tnethods and piinciples in the Charities SORP., m8ke judgements and estirnales that ale reasonable and prudent., prepa the financial slat8m&nts on lh8 con([n basis unless rt is inappropriate to pi&sume that the charity wll continue in bu5ines5. The tDJSt8es aro sponsible for keeping proper a¢counting records which disdosè with reason8b18 accuracy al any tirne the financial position ol the charity and to 8nable them to ensure that the financial statements comply with the Charities Act 2011 and The Charity (Accounts arKI Reports) Regulations 2008. They are also responsible lor safeguarding the 8ssets of the charity and hen for taking asOnable steps for the prevention and detection ol fraud and other irguIar1Iie$. Page 6
INDEPENDENT EXAMINER'S_.BEPORT TO THE TRLISTEES OF KICK4 LIFE Independent exarninees report to the trustees of Klck 4 Llfe I report to the ¢haiity trustees on tny examination of the accounts of Klck 4 Life (the Trust) for the year ended 31 December 2025. Responsibilities and basls of report As the charity trustees of the Tiust you are reswnsible for the preparation of the ac¢ounls in accordan with the requir8rnenls ol the Charities Act 20111'lhe Acl'l. I report in respect ol my examination of the Trust's accounts carned out undei Section 145 of the Ad and in carrying out tny examination I have folk)wed all applicable Directions given by the Chaiily Commission under Section 14515llbl of the Act. Independent examlnerfs statement I hav8 completed my examination I confirm that no rnaleri81 fnatlers have come to my attention in conrEclion with the examination giving me cause to believe that in any material respect., awounting COrdS were not kept iespect of the Trust as r9quired by See"0n 130 of the Act., or the 8cLounts do not accord wilh those records.. 01 the account5 do not comply with the applicable requirements concemiw the forrn and content of aceounts set out in the Chaiilies (Accounts and Reports) Regulatlons 2008 other than any iequiiement that the accounts gIV8 a tIU8 and fair view which is not a mattel COnder&I as part ofan independent examinatM)n. I have no COnrS and have eome acros8 no other rnatters in connection with the examin8tion to which attention shou be drawn in thi5 r8POrt in order io enable a proper understandiru o1th8 a(tounts to bè aChed. Mrs LA Parry FCA Shaw Gibbs Limrted F18ming Court Leigh Road Easlleigh Soulhampton Hampshiie S0509PD Datè.. 2L Page 7
KICK 4 LIFE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2026 Total funds 2024 Total funds Unrestricted fund Restricted funds Notes INCOMEAND ENDOWMENTS FROM Donation5 and leg8¢ies q3,734 13,734 35,402 Charitable a¢tivitl85 SDeAal change programs lor vulnerablB yourvJ people 72,351 72,351 127,216 Investment Income 11,335 11,335 16.047 Total 97,420 97,420 178,665 EXPENDITURE ON Raising funds Raising donstions arKJ lega¢ies 23,019 23,019 26,5) 23.019 23,019 26,590 Charitable activities Social change piojrams foi vulnerable young peop 40,488 56,348 96,836 245.179 Total 63,507 66.348 119,855 271,789 Net gainslllosse51 on investmants 111,265 111.2651 2,445 NET INCOMEIIEXPENDITUREI 22,648 156.3481 133,7001 190,6591 RECONCILIATION OF FUNDS Total funds brought forward 443.897 SG,348 500,245 590,904 TOTAL FUNDS CARRIED FORWARD 466,545 466,645 500,245 Th8 notes forrn part ollhese financial 5tal8ments Psge 8
ICK 4 LIFE BALANCE SHEET 31 DECEMBER 2025 202S Total funds 2024 Total funds Unreslricled fund Restrirt funds Notes FIXED ASSETS Tangible as5els 667 667 239 CURRENT ASSETS Deblots Investments Cash at bank 12 13 8,269 46,806 417.473 8,269 46.806 417,473 4,565 58,071 444,026 472,548 472.548 506,662 CREDITORS Amounts f811ing due vthin one year 14 16,6701 16,6701 16,6561 NET CURRENT ASSETS 465,878 465,878 5(X).O( TOTAL ASSETS LESS CURRENT LIABILITIES 486,545 466,545 500,245 NET ASSETS 466,545 466,545 500,245 FUNDS Unrestricted funds Restrictsd funds 15 466,545 443,897 56,348 TOTAL FUNDS 466,545 500,245 The financial statements were approved by Board ol Trustee5 and authori5ed for issue on 27 May 2026 and were signed on ils behalf by.. D M Light- Trustee B S Fishlock- Trustee Th8 rioles form part ol these financia1 statements Page 9
KICM 4 LIFE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 ACCOUNTING POLICIES Basis of preparlng the Ilnancial statement¥ The financi81 slalemenls of Ihe charity. which is a public benefit entity under FRS 102, have been prepared in accordanc8 with the Charities SORP IFRS 1021 'A¢counling and Reporting by Charitie8'. Statemenl ol Recommended Praclice applicable to charitses preparing their accounts in cOrdanCe with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Iieland, and the Ch8rities Act 2011. The financial statements have been prepared under the historical cost cmvenlion. The trustee5 consideF there a no rnalerial unc@rtainlies about the Chantys ability to continue as a going concem. The most significant are of 8Stimalion and judgement is that of securing grant funding and donalior)s and Ihe trustees hove no conM8 that this flow of inwme will nol wntinue. The finanaal statements 2re prepared in Sterling, which is the functK)nal ojrrency of the charty Monetary amounts in these financial 5tat8ments ar6 munded to the nearest £. Flnan¢lal reporting standard 102. reduced disc105ure exemptlons The chaiity has taken advanlage of the following disclosure 8x8rnplion In preparing these financial statements. as perrnitted by FRS 102'The Finanaal Reporting Standard applicable in the UK and Republic of Ireland,: the requirements ol Section 7 Staternenl ol Cash Flows. Incorne All incorne 15 recognlsed in the Slat8rnent ol Financial ActivrtEs once the charity has enliuefflenl to the funds. it is prob3blg that income will be [1Ved and the amount can b8 measure(S r81i8bly. Cash donats.ons are r8cognised on recdpt. Olher donations are recognis8d once the charity has been notified ol donation, un188s perfOr[nan conditions require def81ral ol the amount. In¢ome tax recoverable in relation to donations roc8ived urKler GiftAKI or deeds of wvenanl is recognised at the time olthe donation. Legaue5 8r8 re¢ognised on recelpt or otherwise if th8 charity ha5 been notified of an impending dislrtr)ulion, the amount is known, arKI rec6ipt is expected. If the 8mount is not known, the legacy iq Ireat8d 83 a conh"ngenl asset. Grants are COgnised when th9 charty ha5 been notlfied in writing of both the amount and settlement date. In the event that lh8 grant is SbleCt lo conditions that quIre a level ol performance before the charity is enlided to the funds, the income is deferred and not recognised until th0$6 conditions are fully mel, or the fulfilment of those conditions will be fulfilled the reporting penod. Consultancy income is the value of seNS prowded. Income ps recognlsed on a perntage degre8 of Impletion basis calculated by referen to the lime expended compared to the anticipated limè. Interest on fund5 hdd on deposit is included when reIvable and the amount Can LE rneasUd reliably by the charity.. this Is normally upon notification olthe interest PZKJ or payae. Expondlture Li8bililie5 are recognised 85 expendituie as soon as there is a legal or corEtructNe obligation committing th8 charity to that expenditure. il is probable that a tfftnsfer of e¢onDmiC benefits will be required in 58tt1ement and the amount ol the obligation can be rneasured ieliably. Expenditur8 is accounted for on an accruals basi5 and has i8n classified under headings that 8ggreg8te all cost relatsd to the categofy. Where costs Tr[K)I be directly attrrfoulecj to particular hesdings they have been allocated to activities On g basis con5i5tsnt with the use ol Sour$. Tanglble fixed asset5 Depr8ciation 15 piovided at the following annu81 rates in order lo write off 8ach asset OV8r its estimated useftjl I&. Pbnt and machinery Computer equipment 20QA 5tr&ight line 33Vo 5traighl line All Irxed assets a Initislly recorded at cost. Taxatfjon Th& charity is exernpt from tax on its charitable actiiities. P4e 10 tx)nlinued...
4 LIFE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THEYEAR ENDED 31 DECEMBER 2026 ACCOUNTING POLICIES - contlnued Fund accounting unstrICted funds can be us8d In cordan with the charit8ble obieclpjes at the discretion of the truste85. Restricted lunds only be u58d for particular re51ricted pur[e$ within th8 objtscts of th8 charity. RestrictioS arise when specified by the donor or when funds ai8 raised for particular restricled purposes. Further explanation olth8 nature and purpose ol each fulld 15 included in the notes to the financial st8tem&nls. Foreign currencles Assets and liabilities in foreign rrenCieS 8r8 translated into sterfing al the iales of excharye ruling at the balance sheet dale. Tiansa¢lDns in foreign currene5 are translated Into steding al the r818 ol exchange rulityj at the date ol transaction. Exchange d1ftenCeS are iaken into acwunl arriving at the operating resutt. Hlre purchase and leasing Commltments R8ntals P8KS utKler operating aSe$ are charged to the Stslement ol Financial Activiti8s on a slraighl line basis over the perH)d of the le8se. Pension ¢osts and other post-retlyement beneflts The charity operates a defined contribution pension scheme. Contiibulh)ns payable to th8 charity's p&nsion scheme are chsrged to the Slatemenl of Flnanaal Activities in Ihe p2rK)d to which they late. Impalrmenl of fixed assets At each por11rng dale, the charity wews th8 carrying amounts ol its tangible asse15 to detemiine vth8ther there is any indication that those assets have suffered an impaitmènl loss. If any such indicaknon exists. the cover8bl@ amount orth8 assel is estimated in order to determine the extent ol the itnpairmenl loss lif any). Cash and cash equlvalents Cash and cash eqvivalenls inchIe cash in hand, deposits held at call with banks. other short-leTm liquid investments with original malurÈtie5 01 three months or less. and bank ovetdmfts. Bank overdrafts are shown within borrowings in current liabili15. Flnancial Instruments Thè charity ha5 elected lo apply the provisions ol Section 11 'B3sic Financial Instrum8nts' and Section 12 '01her Financial Instruments Issues, of FRS102 to all of its financial instruments. Fin8rtial instruments are colse in the charity's balance sheet when the charity becomes party to the contractual prowsion5 ofthe instrunwnl. Financ4al assets and liabilitES are offset, wlh the net atnounts presented in the finanual ststwnenls, when there is a 9allY enforceable right to set off the recognised amounts and Iheie is an int8ntion to settle on a net basis or to realise th8 a5sel and $8tt1e the liability simultaneously. Baslc flnanclal assets Basic financial assets. which indude debtors and cA5h and bank balan. initially measured at transaction pil Including Iiansaclion cosls and subsequently ¢arried at amortised c05t usiro the effective interest tnethod unles5 the arr8ngement constitutes a financing transaction, where the tranCtIOn is rneasUd at the piesenl value ol the luture ieceipts discounted al a market rate ol inteie5t Financi81 assets ¢1assified as CeIvable wthin one year c( not amOrsed. Basi¢ financlal Ilabllitles Basic finan¢i81 liabilities, including creditors and bank bans are initially reccgnised at transaction price unless the atrangemenl conslilutes a financing tr8nsaclion, where the debt instrument is measured at the present value of the futu payments discounted at a mark8t rate ol inier85t. Financial liabilikn'es classified as payable wthin one year are not arnortiSBd. Debt instrumellts are subsequenly ¢arrfed at amortised cost, using tho affectiv8 int81est rate method. Trade creditors are obligations to pay for goods most setvicès that have been acquired in the ordinary course of operations from suppliers Atnounts payable are d8ssified as current liabilities il paytnent is due within one year or less. If not, Ihey are presented as non-CLiltent liabilities. Tiade Creditors are rewni5ed Inrt1311y at transaction pri¢x And subsequently masured at amortised cost using the 8ffeGtive interest rate. Pag8 11 continued...
ICK 4 LIFE NOTES TO THE FINANCIAL STATEMENTS- co .J)IlnuÈd FOR.T.NE YEAR ENDED31 DECEMBER 2025 ACCOUNTING POLICIES. continued Employee b8n8flts The cost of any unused hOlaY 8ntllrnent 15 recognised in the period in which the employee's services are r8c8ived. Teiminalion tnefitS are recognised immediately as an expense when the ChatY is d8monslrably committed to terminate the employment of8n employee or to provid8 t81mination benefits. DONATIONS AND LEGACIES 2025 Total funds 2024 Total ftjnds Unrgslrided funds Reslricled funds Donations 13,734 13,n4 35,402 INVESTMENT INCOME 2025 Total funds 2024 Tot81 funds untriCted funiJ5 Restricted fthils Deposrt account inleresl 11,335 11,335 16.047 INCOME FROM CHARITABLE ACTIVITIES 2026 2024 Activity Social change piograms forvulnerable young people Social chang8 programs for vulnerable young people Soaal change progiams for vulneiabl& youn9 P80ple Consultancy 8.79$ 5.(M)O Tjr$ 13,556 Grants so,000 122,216 72,361 127,216 Grants r1V, included in the above, are as follows.. 2025 2024 Marr-munning Trust Unrestricted funds 50,0(X) 72,216 50,000 50,000 122,216 RAISING DONATIONS AND LEGACIES 2025 Total funds 2024 Total funds Unrestricted funds Restricted lunds Staff costs Trustees. expenses S8eking donations. grants and legacies Staging fundraising events Travel and subsist8n Advertising Other fundraising costs 15,448 15,448 14,860 418 562 507 9.319 47 637 446 817 4,25S 93 1.387 446 817 4.255 93 1,387 Carried fOard 22,446 22,446 26,350 Page 12 ontinued...
KIC 4 LIFE NOTES TO THE FINANCIAL STAT_EMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2025 RAISING DONATIONS ANO LEGA¢IES- contlnued 2025 Total funds 2024 Total ftjnds Unreslri¢led funds Reslrided funds Brought forward Dep2.0 22,446 573 22,446 573 26.350 240 23,019 23,019 26,59) GHARITABLE ACTIVITIES COSTS Support costs1se6 note 71 Direct Costs Totals Soual change programs forvuknerab young peopl8 69,735 27,101 96,836 SUPPORT COSTS Governan( costs Managemenl Tota Soci81 change pr[am$ lor vulnerable young people 17,417 9,684 27,101 2025 2024 Independ8nt examinerts fees Payroll fees other lees 2,600 590 2,63D 2.520 570 2,580 6,820 5,670 Support cosis, included in the abov6, are as follows.. Management 2025 Social change programs lor vuln8rabie young people 2024 Tota W8g8s Social security Pensions other office costs Travel and subsistence Insurance Tel8communic81ions and webslte P05t2ge and st8tionery Bank ch3rges Medical costs 7,109 51 569 776 4,209 1.430 1,484 1,379 75 336 9,436 81 755 561 1,134 1,392 6,060 220 257 205 17,417 20.101 Pagè 13 continued...
K4LIFE NOTES TO THE FINANCIAL STATEMENTS - ¢oJ)tlnued FOR THE YEAR ENDED 31 DECEMBER 2025 SUPPORT COSTS - Contlnued Goveman¢e costs 2025 Social ¢hange progratns lor vulnerable young people 2024 Total activities Wages Sttial security Pensions Independent eXarnineS fee & acUntancY SUPPOrt 3.55S 25 284 3,370 29 270 5,820 5,670 9,684 9.339 TRUSTEES, REMUNERATION AND BENEFITS Tlkre were no Iruslee5' remuneration or other benefits for the year ended 31 DeMbr 2025 nor foi the year ended 31 December 2024. Tiust888' expenses 202S 2024 Trustees, expen588 418 Travel wsls and disbursements atnounb'ry lo £NIL12024- £4181 were reimbursed to O Irust8e12024- 11 STAFF COSTS 2025 2024 Wages and salaries Sociql Security ¢osts Other pènsion costs 71,092 507 9,542 67.402 576 9,247 81,141 77,225 The avergge monthly number of empbye8s during thè yearvas as follows.. 2025 Fundraising, management and support 2024 Th9 number of employees wPK>¥e em0yeS benefits lexduding employer penslon costs) exceeded £60,0 W8S'. 2025 £60.(KM)- £70,000 £70,000- £80,(X 2024 Pension costs are allocat8d bettveen r8i5ing lund5. chsritable expenses Irestricled and Unstricted) and support costs based on the proportion of tth8 spent on those activities. Page 14 contlnued...
4 LIFE NOTES TO THE FINANCIAL STA_TEMENTS. continued FOR THE YEAR ENDED 31 DEGEMBER 2025 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Uniestricted fund Resiricted funds Total ftjnds INCOME AND ENDOWMENTS FROM Donations and legacies 35,402 35.402 Charitable actlvitlOS So¢ial change programs for VUlrable young F0e 77,216 50,QKK) 127,216 Inv851tnenl income 16,047 16,047 Total 128,665 50.000 178,665 EXPENDITURE ON Ralslng funds Raising donations and lega¢i8S 26,590 26,5 26,590 26,590 Charitable a¢tlv5tles Social change programs forvuknerable youThJ people 59,708 185.471 245,179 Total 86.298 185.471 271,769 Net gains on invèstments 2.445 2,445 NET INCOMEIIEXPENDITUREI 44,812 1135.4711 190,6591 RECONCILIATION OF FUNDS Total funds brought forward 399,085 191.819 s.904 TOTAL FUNDS CARRIED FORWARD 443.897 56,348 500,245 11. TANGIBLE FIXED ASSETS Plant and machinery Computer eouiprnont Totals COST At 1 January 2025 Additions 1,111 1,098 1,000 2,209 1.000 At 31 Oecember 2025 1,111 2,098 3,209 DEPRECIATION At 1 January 2025 Charge lor year 1.111 859 572 1,970 572 At 31 D0mber 2025 1,111 1,431 2,542 NET BOOK VALUE At 31 Delxmber 2025 667 667 At 31 DeMbr 2024 239 239 Pag615 continued...
KICK4L NOTES TO THE INANCIAL STATEMENfs_- conJlD.ued FOR THE YEAR ENDED 31 DECEMBER 2025 DEBTORS- AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors pPayMents 4,328 3,941 753 3,812 8,289 4.565 13. CURRENT ASSET INVESTMENTS 2025 2024 Charity investm8nt fund 46.8OG 58,071 14. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Taxation and sooal CUritY Other creditor5 8SO 5,820 1,038 5.618 6,670 6,656 15. Ib70VEMENT IN FUNDS Net movement in funds At 31.12.25 At 1.1.25 Unre5trTCted funds General fund 443,897 22,64B 466,545 Restrfcted funds Deni8e Coales Foundats"on 56,348 156,3481 TOTAL FUNDS 500.245 133,7001 466.545 Nel movèment in funds, itlcluded in the above are as follows.. Incoming reurceS Resources expended Gains and losses Movement in fund5 Unrestrlct8d funds Gene181 fur 97,420 163,5071 111,2651 22,648 Restrictgd fund¥ Denise Coates Foundation 156,3481 156,3481 TOTAL FUNDS 97,420 1119,8551 111,2651 133.7001 Page 16 continued...
NCK 4 LIFE NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 DECEMBER 2025 15. MOVEMENT IN FUNDS- contlnued Comparatives for movement In fund$ Net movement In funds At 31.12.24 At1.1.24 Unre8tricted funds General fund 399,085 44.812 443,897 Restricted funds Denise Coate5 Foundati Forest St8wgidship Council 128,930 62,869 172,5821 162,8891 56.348 191,819 1135,4711 56,348 TOTALFUNDS 590,904 I,659) 5LM).245 Comparativ8 net movement in fut¥J5, included in the above are as fo11ows'. Incoming R850ur¢es resoUrS expended Gains and 10586S Movement in funds Unr8Strl¢tsd funds General fund 126,665 186,2981 2,445 44.612 Restricted funds Denise Coates Foundatlon Forest stewardship Counul Marr-MunnI Trust 172.5821 162,8891 150,0001 172,5821 162,8891 50.000 50,000 1185,4711 1135.4711 TOTAL FUNDS 176,665 1271,7891 2,445 190,6591 A rr8nt yesr 12 months and prior year 12 months combined position is as follows: Net rnovemenl in furK15 At 31.12.25 At1.1.24 Unrestrlcted fund8 General futKI 399,085 67,460 466,545 Restrlct8d funds Denise Coates Foundation Forest Stewardship Council 128,930 62,889 1128,9301 162,8891 191.819 1191.81gi TOTAL FUNDS 590,904 1124,3591 466.545 P8ga 17 continued...
KICK 4 LIFE OTES TO THE FINANCIAL STATEMENTS . eontlnued F.OR THE YEAR ENDED 31 DECEMBER 2025 16. MOVEMENT IN FUNOS- conlinued A current year 12 months and wor year 12 months ¢ombined n8l rnovemènt in ftjnds, included in Ihe above 8 as follows. Inc(Nring resources Resour$ expended Gains and losses Movement in funds Llnre5tricted funds General fijnd 226,085 1149,8051 18,8201 67,460 Restrlcted funds Denise Coales Foundation Fore51 Stewardship Council Mgrr-munning Trust 1128.9301 162,8891 150.0001 1128,9301 162,8891 50,OU) 50.000 1241,8191 1191,8191 TOTAL FUNDS 276,085 1391,6241 18,8201 1124,3591 16. RELATED PARTY DISCLOSURES uriry the year the charity enter8d into the following transacOn5 wth related paFties.' Kick 4 Life Trust Thts charity has a close working relstionship with 4 Life Trust which is 8 charity ba58d in Lesotho. Under an sgreemenl with the Iwo enlilies Kick 4 Life is obliged to provide support lo '¢k 4 Life Trust in the development ol strategie$, projècts, taigets budgets. lo Mise funds and raise the International profile of Kick 4 Life Trust and the awareness of the HIVIAIDS crisis in Lesotho. to as51St with monitoring and evaluats"on, to provide technical support. Under the agr8ernent Kick 4 Life Trust is oNiged lo work dosely with Kick 4 Life on strategies, projects, targets and budget5. to assist with fundraising applications, lo use funds raised by Kick 4 Life as agreed. and to proMrJe financial and opeialion81 reports. In 2025 grant funding of £4.706 was tr8nsferred lo Kick 4 Lif8 Trust12024". £125,235) Kick 4 Life USA During the year the ¢hsrity has worked ck)sely with Kid( 4 Life USA a sister charity registered in USA which apso supports the woik ol Kick 4 Lif8 Tiusl in Lesotho. Mr P Flemin Mr P Fleming is the joint CEO ol the charity. charity pald p8llsK>n contributlon5 of £3.855 for Mr P FIing(2024.. £3,855). Mr S Flemin Mr S Fleming is the joint CEO of the charity and a Trustee ol Kick 4 Life Trust. Durfng the year the charity paid a salary of £71,092, pen5ion5 £5,687 and rn8di(xl costs of £335 to Mr S F18ming 12024.. Salary £67,402. pension £5,392, tnedical wsts £2051. During the year the Charty paid £Nil12024.'£NILI for Ihe purchase of th9 book Radical Football written by Mr S Flemiry lor both onward sale snd free of charge promotional dislribuh"on. During the year the charity ieimbursed Mr S Fleming £23.797 for 8xpendItU Incurred on behalf of the ¢hanty 12024.. £45.2371 The balance owing by Mr S Fleming 8t year end was £3.70112024. £2 owing lo S FMIng). Donations Llonalions re1Ve fram Iruslees and related p8rties without conditions amounted lo £5W. Page 18 (x>nlinued..
KICK 4 LIFE NOTES TO THE FINANCIAL STATEMENTS. conlinued FOR THE YEAR ENtiÉD 31 DECEMBER 2025 17. RESTRICTED FUNDS Denise Coates Foundation Restricted giant fundirig received to bp Expensed on developing the Stadium of Life projeel In Le50tho wilh built-in health facilities, inlegialed nalure, a cuttural hub and dedKaled spaces for Sport foi Development Marr-munnin Trust Funds expended on and restncied lo supporting the work of lthck 4 Life Trust in Lesotho. Forest Stew8rdshi Council Funds expended on the sponsorship of the stadium of Life for the purposes ol nstructIon and d&v81opm&nt ol the stadium. Page 19
KICK4L DETAILED STA TEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 2025 2024 INCOME AND ENDOWMENTS Donallons and legacies Donations 13,734 35,402 Investment Income Deposit account inlerest 11.336 18,047 Charftsble actlvltles Consultancy Tours Grants 8,795 13,556 50,000 5,0 122.216 72.351 127,216 Total Incomlng resotsrces 97,420 178,665 EXPENDITURE Raising donatlons and legacies Trusteès, expenses Wages Social seeurity Pensions Seeking donations, grants and legaaes Staging ndraising events Travel arKI subsisten Advertising Other fundraising costs Depation of tangible fixed assets 418 10,110 86 10.664 76 4,708 562 507 9.319 47 637 240 817 4,255 93 1,387 573 23,019 26,590 Charitable actlvltles Wages Social security Pensions Travel 5ubsist8n Other chaiilable costs Funding to Kid( 4 Life Trust Fees for ¢haritable &clivits"6s 49,764 365 3,981 9,255 21)9 4,706 1,465 44,485 380 3,559 29,714 786 125,235 11.580 69,735 215,739 Support cost$ Management Wages Social s8curity Pensions Olhgr Offi costs Travel and sub5i51ell Insuran Tel8communlcalions website Carried lOnard 7,109 51 569 776 4,209 1,430 1,484 16,628 9,436 81 755 561 1.134 1,392 6,060 19,419 This page does not fottn psrt of the statutory financlal statements P2ge 20
KICK 4 LIFE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENtiED 31 DECEMBER 2025 2025 2024 Management Bioughl fonvard Postage ar stationery Bank charges Medical costs 15.628 1.379 75 335 19,419 220 257 205 17,417 20,101 Governance Costs Wages Soaal security Pènsions Independent examiwrfs fee & accountancy SUPPOrt 3,555 25 2B4 3,370 29 270 5,820 5,670 9,684 9,339 Total re50urtr5 expended 119,855 271.769 Net eypenditure before gain$ and losses 122,4351 193,1041 Realised recognlsed galns and losses Realised g31nslllosse51 on fixed asset investments 111.2651 2,445 Net expenditure 133,7001 190,6591 Thi5 Page do85 not form part of the statutory financi81 statements Page 21