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Trustees' Report |
1-6 |
Independent Examiner's Report |
7 |
Statement of Financial Activities (including Income and Expenditure Account) |
8 |
Comparative Statement of Financial Activities (including Income and Expenditure Account) |
9 |
Balance Sheet |
10 |
Statement of Cash FlowS |
11 |
Notes to the Statement of Cash Flows |
12 |
Notes to the Financial Statements |
13-18 |
The following pages do not form part of the statutory accounts: |
Hull Klngston Rovers Community Trust Company No. 06420278 Trustees. Report For The Year Ended 30 November 2025 The trustees present thelr report and the flnanclal statements for the year ended 30 Novernber 2025. Objertive¥ and Artlvltles Alms and Objectlves Slgnlflcant Actlvltle5 The Trust has delivered the following charltable actSvities'. School Sport Partnership pragramme that dellvers wlthln school, both currlculurn and after school. Teamlng tsp for Health funded In partnershlp with the Integrated Care Board, supports three key themes.. Tèckllng Obeslty Let'5 rnove for K2 student5. Tackling Mental Plealth Champlon Mindset T8ckllng Lone1Iness & Isolatltsn Walklng Rugby, Our Best Year5, Heritage Evenlng5 Hollday Acrivlty Programme rhrough Hollday Attlviry and Food Camps delivered in Hull and East Rldlng as part of lecal authority fundln Hull KR Gir15 contlnued to operate acr055 the age group5 of U14'5 and U15'$ The Ul1 KR Foundatlon Incluslon teams contlnue to Include: Learning Disablllty Physlcal Development Wheelchalr Rugby Employablllty and Skllls programmes In pèrtnershlp wlth Hurnber Leamlng Consortlum Explorlng Opportunltle5 The Hull KR Foundatlon Communlty 3G Pltch. A health and wellbeing employablllty programme for Veterans funded through the Veterans Foundatlon Contlnuatlon of a yourh and communlty engagement programme funded through Streetgames and Hull Clty Council Worklng wlth SEND schools, create a serles of communlty 5esslons to grow p3rticlpatlon funded by Awards for All. Publ1£ Beneflt For the beneflt or the publlc generally and, In partlcular, the Inhabltants of the P4umber roqlon and thelr surrounding areas'.- To promote communlty partlclpatlon In healthy recreatlon by provldlng facllltles for the playlng of wgby le8gue and other sports capable of Improvlng health To pravlde and asslst In provldlng facllltles for sport. recreatlon or other lelsure tlme occupatlon of such persons who have eed for such facilltles by reason or thelr youth, age, Inflrmlty or dlsablement, poverty or soclal and economlc clrcumstance5 or for the publlc at large In the Interests of social welfare and wlth the oblecr of Improvlng thelr condltlons of To advance the educatlon of chlldren and young people through such mean5 as the trustees thlnk flt In accordance wlth the law of charlty The Trustees have referred to the guldance contained In the Charity Commlsslon's general guldance on publlc beneflt when revlewlng the Trust's alms and oblectlves and In plannlng future acllvltles. In partlcular, the Trustees conslder how planned actlvities will contribute to the airns and oblectives they have set. The Trust alms to insplre people and communltles by utllislng the power of the Hull Kingston Rover5 br8né to work wifh 8 range of pBrtner5 to deliver enjoyable and Insplrational initiative5 thereby maklng positive changes using development through sport, physical activity and education. Through our progrJmmes we work to.. deliver and develop sports participation and physical activity to all age groups. backgrounds and abilltles wlthln the communlty enhance the quolity of life by prDrllotlng healthy lifestyles to all ages, backgmunds and abllltles wllhln the communlty, to tackle obesity, loneline55 and isolation creote an environrnenf to support le3rning ond to contribute to the Improvement of attalnmenl, confidence and employability work in our local communitles Instigatlng and supporting activities whlch promotÈs incluslve soclèl engagement Page I
Hull Kingston Rovers Community Trust Trustees, Report (continued) For The Year Ended 30 November 2025 The trustees confirm that they have cornplled with the requirements of Section 17 of the Charities Act 2011 to have due regèrd to the Charity Commission's guidance on public benefit. AEhlèvem•nts and Performance Maln Achlev•ments The Trust has delivered the followlng charltable actlvltSes'. School Sport Partnership programme that dellvers wlthln school, both currlculurn and after school. Teamlng up for Health funded In partnershlp wllh thè Inregrated Care Board, support5 three key themes.. Tackling Obesity ', Let'5 rnove for K2 student5. Tackling Mentsl Health Charnpion Mindset Tackling Loneliness & 1501ation , Walking Rugbyi Our Best Year, Herltage Evenings Once A Robln, funded by Peoples Project, aim wa5 to Integrate Asylum seekers Into the communltv Hollday Activlty Programme through Holiday Actlvlty and Food Camps dellvered In Hull 8nd Eost Rldlng as part of local authority funding Hull KR Glrls contlnued to operate across the age groups of U13's, Uls's and U 16's and U18's wlth the IntentSon af addlng -The Hull KR Foundatlon Incluslon teams contlnue to Include.. Learning Disability Physlcal DevÈlopment Wheelchalr Rugby - The wheelchalr tearn cornpeted In the league for the flrst tlme. Employability and Skllls progr3mmes in partnershlp wlth Humber Learnlng Consortlum Exploring Volunteering and Families Learning Together The Hull KR Foundotlon Communlty 3G Pltch. An artiflcal grèss pltch funded prlmarlly through the Fcotb811 Foundatlon wlth support from Bernard Sunley Foundarion, Sport England ané Paul Sewell. Flnanclal Revlew Fln)n¢l•l Po•ltlon The prlncipal lundlng sources for the oryanlsatlon 8re'. Humber Le¥rnlng Consortlum Hutnber and North Yorkshire Integrated Care Parfnershlp The Rugby Football League Streetgames Plull City Councll R•%•rve% Pollcv The trustees, as a commltment to good prattlce and governance, have establlsheo a reserves pollcy whereby they wlsh to see the unrestrlcted fund5 not commltted or Invested In tanglble flxed assets I'the free reseNes'l held by the charlty to be at least equal to three months resources expended. The level of reserves Is monltored on a monthly cycle by the trustee body to ensure that the charity works conslstently towards thls outcome In the current challenglng funding envlronment. The longer term strategy Ss to secure up to six months, of free reserves. Funds MoterlJlly In Deflclt The charlty generated a posltlve flnanclal outcome for the perlod wlth an Increase In funds of £25.902. Investm•nt Pollcy and Objectlves Aside frorn retaining a prudent amount In re5erve5, most of the charity's funds are spent In the short term so there are few funds for long term investrnent. Page 2
Hull Kingston Rovers Community Trust Trustees. Report (continued) For The Year Ended 30 November 2025 Future Developments Our previous year h85 seen a turnaround In the performance of the organlgatlon. Our prevlous two year5 saw losses but wlth better diligence and a strategic approach we have halted the losses frorn the previous two years. As part of last year, we started the process of -StrUCtur1g the organlsation and the developrnent of a new strategy. The first part of thi5 journey saw the dellvery arÈas updated to meet the changes facing Hull and East Ridlng. The Trust now operate5 under the followlng four plllars.. Health and We11being Educatlon, Employability and Skills Communlfy ènd Schools Engagement Rugby League and Sports Partlcipatlon During 2025, we wlll be engaglng wlth the team, stakeholders and particlp8nts to devl$e our full strategy and buslness plan for the followlng three years. To sUPPOrt wlth degcrlblng how the Trust wlll develop over the next 12 months, we wlll take you through each area and hlghllght key outcomes.. Health and Wellbeln9 Teaming Up for Health.. The success of th15 programme has seen It be e%tended for a further two years. Our partnershlp wlth Hull FC and despite changes to the Inte9rated Care Board IICBI, the Impact value of this programTne led to It belng re- commlssloned. There are plans to provlde more evloence and begln plan5 to thlnk beyond March 2028 to be embedded Into the comrnunltv. Mental Health and Wellbelng.. Developlng a programrne of 5ervlcÈs that organlsation5 such as schools, cère homes and Olhers can purchase. The demand for our servlces has contlnued to grow durlng 2025 addlng to our su5ts1nabiiiry. Thls growth hès seen e%panslon Into a more dlverse range of settlng5 1eadlng to local autharltles looklng to cotnmlsslon our servlces. ConnectlnG wlth more comrnunltles.. Followlng on from securlng Investment Into the Veterans programme, more lundlng arrlved Irom the Armed Forces Covenant to further cernent our dedlcatlon to connect and dellver for all communltles. Employablllty and Sklll• Etnployabillty and Skllls.. Throughout 2025, thls plllar worked tlrelessly ro dellver challenglng target5 and were able to contlnue the nurnber of people securlng employment. Thls growth year on ye3r has seen our reputation grow and put us In place to try and secure rnore Inve5trDent and Support furrher communltle5 facing barriers to employment. Educatlon.. Mornenturn Is gatherlng towards dellverlng formal educatlon course5 through both Further Educatlon and the Adult Skllls Fund. Over the next 12 months we alm to Secure our status to be regI5tered and the provlde a broader pathway of 5UPPOrt. Beyond thls tlme, expansion Into Key Stage 4 and SEN schoo1 dellvery through Alternatlve Provlslon remaln an arnbitlon and make a dlfference to young people's Ilves. Communlty and Schools Engagement Youth engaoemenr.. Programmes are now 12 months Into dellvery and we are growlng our reputatlon as a strong provlder of youth engagernent programmes. Thi5 ha$ Èxpanded Into secondary 5choo15 through rnentorlng prograrnmes to 5UPPOrt personal development and school engagernent. Relationshlps wlth schools continue to grow wlth referrals outweighlng our bility to dellver. Thls demand enables US to develop bids for funding and challenge locally acce55 to funding to support young people. Schoo15' engagement.. As a schools deliverer. we through 2024 was o successful year, however 2025 proved to be even more successful. Enquirle5 and uptake of our provision Increased due to our hlgh quality servlce and we secured work In over 25 schools. The challenge faclng our Schools dellvery 15 what does the future of schools fundlng enrall fhrough the School sports provlslan. Cuts to thls annual budget could have an Impact so It Is Important we malntaln levels of seNlce so we are must have In sthools. Matcliday Eiigagetnent.. A new progrèrntne for 2025 wlth an expanded prograrnmÈ bÈing de11vered durlng 2026. The airn of thls programme Is to make rnernorles ond add value ro rhe Hull KR Matchday. Experlences Include belng a mascot, pltch slde 8¢fivltles and for 2026 a new sensory room and youth zone to IncreasÈ engagement. We bring i dlfferenr aspect to the matchday experlence and alm to increase partlcipatlon in our activitles year on year. Rugby League and Sports Partlclpatlon Holiday Activitles.. 2025 saw an expansion of delivering school holiday provision with the ambltlon to secure a 5trateglc contract with Hull City Councll. Demand to SUPPDrt famllles durfng school holidays contlnues to Increase and we will always be part of that offer, especlally local to the stadiutn. Providing fun, safe and Inclusive activities is essentla1 and over the next three years we alm to be delivering In more areas of the clty plus expanslon Into East Rlding. Participation.. Throughout 2025. we Increased our delivery of opportunities to play rugby through alternotlve format5. Rugby is a strono vehicle for engageTnent whilst supportlng people to stay active. Plans for 2026 and beyond are to expand into more are35 and create 5ession5 that not only provlde the physical bul a150 the social elements that people need to thrive. For the 13tter half of 2026, Inve5ttnent ha5 been 5etured to employ a Head of Programnies and Impact to drive participation forward. Thls investrnent will provide the Chief Executive the time to work on the charity and generate more investment and Involvement lo help our sustainability targets. Launching our new stRtegy wlll be key to raising our profile and enhance our journey to create stronger, connected and thriving comrnunlUe5. .CONTINUED Page 3
Hull Kingston Rovers Community Trust Trustees, Report (continued) For The Year Ended 30 November 2025 Future Developments - Eontinued The Trust contlnues to gÈnèrate opportvnities to be a driving force in VCSE cOmmunty will contlnue to contribute to creatlng lastlng Impact. structure. fjovernjnce and Management Governlng Document The ChatY Is cantrolled by Its governing document, a deed of trust, and constitutÈs a Ilmlted cornpanyi Ilmlted bv guarantee, as defined by the Companles Art 2006. The Or9anisatlon Ss a charltable company Ilmited by guarantee, Incorporated on the 7 foovernber 2007 and reglstered as a chèrSty on 27 March 2008. The company was establlshed under a Memorandum of AssocSatlon, whlch estsbllshed the object5 and powers of the charitable ctsmpany and Is governed under its Articles of A5soclation. In the event of the Company being wound up members are requlred to contrlbute an Jmount not exceedlno £10. Trustee Selectlon Methodi The Dlrectors of the company are also charlty Trustees for the purpose of charlty law. Under the requlrements or the Mernorandum and Artlcles of Assoclarion one-thlrd of the Trustees shall retlre frorn offlce and be re-elected at the next Annual General Meetlng. The current Trustee5 have a range of skllls and knOwdge that contrlbute to the management of the organlsatlon. In the event of partlcular skllls belng 105t due to retlrernents, Indlvlduals are approached to offer them5elve5 for electlon. Inductlon and Tralnlng af Tru•tee• All of the Tru5tee5 are already famillar wlth the practleal work of the charlty and are encourageé to famlllarlse thern5elves wlth the staff and volunteers wlthln the organlsatlon. Addlfloriallyi new Trustees are Invlted and encour8ged to )ttend an Introductory meetlng wlth the Current Trustees to ramlllarlse thernselves with the charlty and context withln whlch It operates. Thls meetlng covers., The obllgatlons of the Trustees The maln documents which Set out the operatlonal framework for the charlty Includlng the Metnorandurn and Artlcles Re50urclng and the current flnanclal posltlon as set out In the latest publlshed account5 Future plans and oble¢rives Charlty Commlsslon Company Law A Trustees SnductSon pack hag a150 been prepared drawlng the Inforrnatlon from the varlous Charlty Commlssion publlcations slgnposted through the CommSsslon's gulde 'the Essentlal Trustee. 45 a follow up to thls meetlng. Thls Is Istrlbuted to all new Trustees along wlth the Memorandum and Articles and the latest financlal statements. Reference bnd Admlnl$tratlve Detalls Trustees Hull Klng5ton Rovers Football Clut) Litnlted MsJNLÈe Mr D A Peacock Iresigned 30101120251 Mr G santy Mrs C D Harrlson Mr T J Wigglesworth Mr D Brett Mr J Flavell Mr G Tumer Nr S Room5 loppointed 30101120251 Page 4
Hull Kingston Rovers Community Trust Trustees. Report (continued) For The Year Ended 30 November 2025 Company Secretary Mr P Hamneit Charlty Number 1123345 Company Number 06420278 PrSncSpal Addre55 Craven Park Stadlum Phll Lowe Way East Yorkshlre HU9 SHE Reglster•d Offlc• Craven Park Stadlurn Phll Lowe Way East Yorkshlre U9 SHE Independènt Examln•r Sophle Platten ACA FCCA 360 Accountants Llmlted 19 Alblon srreet East Yorkshlre HUI 3TG B¥nker Unlty 8ank g Brlndley Place Blrmingham BI 2HB Page 5
Hull Kingston Rovers Community Trust Trustees, Report (continued) For The Year Ended 30 November 2025 The trustees. report was approved by the board of trustees and signed on its behalf by.. C5 Mr G Salnty Trustee Date 2s If Il6 Page 6
Hull Kingston Rovers Community Trust Independent Examiner's Report to the Trustees of Hull Kingston Rovers Community Trust For The Year Ended 30 November 2025 I report to the charity trustees on my e%amlnatlon of the accounts of the Company for the year ended 30 November 2025. ResponsSbilitÈes •nd 8asls Of Report As the charlty trustee5 of the Company land 0150 It5 dlrectors for the purpose5 of cornpany lowl, you are responsible for the preparètlon of the accounts in accordance with the requlrement5 of the Companles Act 2006 1"the 2006 Act"). Havlng satlsned myself that the account5 of the Cotnpany are not reoulred ro be audited under Part 16 of rhe 2006 Act and are eliglble for Independent examination, I report in respect of my examinatlon of your charity's account5 8s carrled out under section 145 of the Charllles Act 2011 I'the 2011 Act'l. In carrylng out my exarnination I have followed the Dlrections glven by the CharSty Comrnlsslon under 5ectlon 145151 Ibl of the 2011 Act. Ind•p•ndent Examln•r's Statement 5Ince the Company'5 gross Incorne exceeded £250,000 your examlner must be a mernber of a body Ilsted In section 145 of the 2011 Act. I confirm that l am qualified to undertake the exarnlnatlon because I arn a member of The Institute of Chartered Accountants In England and Wales, which is one of the listed bodles. I have cotnpleted my examlnatlon. I confirm that no matters have corne to my attentlon In connectlon wlth the exatrlnaiion glvlng rna cause to belleve.. l. accountlng records were not kept In respect of the Company as reoulred by sectlon 386 of the 2006 Act,. or 2. the accounts do not accord wlth those records., or 3. the 3ccounts do not comply wlth the accounting requlrement5 of 5ectlon 396 or rhe 2006 Act other than any requlrement that the accounts glve a 'rrue and falr vlew, whlch is not a matter consldered ès part of an Independent examlnatlon., or 4. the accounts have not been prepared In accordance wlth the methods and prlnclples of the Ststement or Recommended Practlce for accountlng and reportlng by ch3rltles applicable to charlties preparing fhelr accounts In accordance with the Fln8nclal Reportlng srandard appllcable In the UK and Republic of Ireland IFRS 1021. I have no concerns and have corne across no other matters In connectlon wlth the examlnatlon to whlch attentlgn should be drowri In thls report In order to enable a proper understandlng of the Jccounts to be reached. Sophle Platten ACA FCCA Date 19 Alblon Street gÉ If126 East Yorkshlre HUI 3TG Page 7
Hull Kingston Rovers Communlty Trust statement of Flnancial Activities (including Income and Expenditure Account) For The Year Ended 30 November 2025 2025 2024 Unrèstrleted Rtstrfcted fund$ funds Total fursds Total funds Notes INCOME AND ENDOWMENTS FROM: DonatlOn5 legècles 284,581 375,735 660,316 548,782 EXPENDITURE ON.. Raising funds Charltsble actlvltles.. 12.9831 12,9831 12,1031 DÈllvery of Charitable Programmes 1366,4661 {256,2851 1622,7511 1509,1291 1369,4491 1256,2851 1625,7341 1511,2321 NET INCOME 184,8681 119,450 34.582 37,550 Other losses (8,6811 18,6811 {8,6811 NET MOVEMENT IN FUNDS 193,5491 119,450 25,901 28,869 RECONCILIATION OF FUNDS.. Total funds brought forward 144,078 144,078 IL5,209 TOTAL FUNDS CARRIED FORWARD 13 50,529 119,450 169,979 144,078 The notes on pages L2 to 18 form part of these flnanclal statements. Page 8
Hull Kingston Rovers Community Trust Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 November 2025 2024 Unrestrirted Restrleted funds funds Totsl funds Notes INCOME AND ENDOWMENTS FROM,. Donations and legacles 534,532 14,250 548,782 EXPENDITURE ON: Raising funds Charltable actlvltles., Dellvery of Charltab1e Programmes 12,1031 12,1031 1439,7241 169,4051 1509,1291 1441,8271 169,4051 1511,2321 NET INCOME 92,705 155,1551 37,550 Other 1055es 18,6811 18,6811 NET MOVEMENT IN FUNDS 84,024 155,1551 28,869 RECONCILIATION OF FUNDS.. Total funds brought forward 60,054 55,155 I 15,209 TOTAL FUNDS CARRIED FORWARD 13 144,078 144,078 The notes on pages 12 to 18 form part of these flnanclal sratements. Page 9
Hull Kingston Rovers Communlty Trust Balance Sheet As At 30 November 2025 2025 20Z4 Unrestrlcted Restrlcted ftsnds funds Totel funds Total funds Notes FIXED ASSETS Tanglble Assets 78,060 1,486,915 1,564,975 581,918 78,060 L,486,915 1,564,975 581,918 CURRENT ASSETS Debtors io 43.853 8,197 43,853 73,083 65,636 975,550 Cash at bank and Sn hand 64,886 52,050 64,886 116,936 1,041.186 Cr¢dltor*: Amounts Falllng Due Wlthln One Year 179,5811 11,432,351) 11,511,932) 11,479,026) NET CURRENT ASSETS (LIABILITIES) 127,5311 11,367,465) 11,394.9961 1437,8401 TOTAL ASSETS LESS CURRENT LIABILITIES 50,529 119,450 169,979 144,078 NET ASSETS 50.529 119,450 169,979 144,078 FUNDS OF THE CHARITY Restrlcted Funds 119,450 50,529 Unrestrlcted Funds 144,078 TOTAL FUNDS 13 169,979 144,078 On behalf of the board Mr G Salnty Trustee Date The notes on paqes 12 to 18 form part of these flnanclal statements. Page ID
Hull Klngston Rovers Community Trust statement of Cash Flows For The Year Ended 30 November 2025 2025 2024 Notes Cash flows from operatlng artlvltles Net cash generated from operntlon5 93,944 1,449,493 Net cash generated from operatlng actlvltles 93.944 1,449,493 Cash flows from Snvéstlng actlvltlas Purchase of tangible assets 1996,4111 1546.1681 IDecreasel/lncrease In cash and cash equlvalents Cash and Cash eoulv8lents at beglnnlng of year 1902,4671 975,550 903,325 90,349 Cash and cash equlvalents 8t end of year 73,083 993,674 Page 11
Hull Klngston Rovers Community Trust Notes to the Statement of Cash Flows For The Year Ended 30 November 2025 l. Reconclllatlon ot Income to cash generated from operations 2025 2024 Net Income 34,582 37,550 Adjustments for.. Oepreclarion of ranglble a55et5 mOements In working capital.. Decrease/lincreasel In trade and other debtors Increase trade and other creditors 4,673 {1.4471 21.783 32,906 165,6361 1,479,026 Net cash generated from operatlon5 93,944 1,449,493 2. C)gh •nd cash eoulval•nts Cash and cash equlvalents, as ststed In the Statement of Cash Flows. relates to the followlng Items In the Balance Sheet.. 2025 2024 Cash at bank and In hènd 73.083 975,550 3. Analy•l• of chanq•i In net fynd• A¥•ti December 2024 Caih flows A•at30 November 2025 Cash at bank and In hand 975,550 1902,4671 73,083 Page 12
Hull Kingston Rovers Community Trust Notes to the Financial Statements For The Year Ended 30 November 2025 General Informatlon Hull Kin9Ston Rovers Community Trust Is a company Ilmlted by guarantee. incorporated in England & Wales, reg15tered number 0642D278 and regSstered charlty number 1123345. The reglstsred offlce Is Craven Park Stadlum, Phll Lowe Way, Hull, East York5hlre, HU9 SHE. 2. Accountlng Pollclel 2.1. B4515 of Preparatlon of Flnanclal Statements The flnanclal sratemenrs have been prepared In accordance wlth rhe Charltles SQRP (FR5 1021 Accountlng and Reporting by Ch3rltle5.' Statement of Recommended Practlce applicable to charltie5 preparlng thelr accounts In accordance with the Financlal Reportlng Standard applicable In the UK and Republic of Ireland IFRS 1021 (effective I January 20191 Flnancial Reportlng Standard 102 'The Flnancial Reportlng standard applicable in the UK and Republic of Ireland and the Compènles Act 2006. The charltable company Is a Publlc Benefit Entity as deflneé by FRS 102. 2.2. Fund Accountlng Unrestrlcted funds can be used In accordance wlth the charltsb5e oblectlves at the dlscretlon of the trustees. De51gnated funds comprlse unre5trltted funds.that have been set aslde by the trustees for a speclflc purpose. Restdcted funds are to be used for speciflc purpases as laSd down by the donor. Further explanatlon of the nature and purpose of each fund Is Included In the notes to the flnanclal statements. 2.3. In£omlng Resourceo All Income Is recogn15ed In the Staternent of Flnanclal Actlvltle5 once the charlty has entitlement to the funds, It Is probable that the Income wlll be recelved and the arnounr can be measured rellably. 2.4. R•¥ourc•s Expend•d Llabllltles are recognlsed as expendlture as 500n as there 15 a legal or constructlve obllgatlon commltting rhe charlty to that expendlture, It15 probable that a transfer of economlc beneflt5 wlll be reoulfftd In setrlement and the amount of the obllgatlon can be measured rellably. Expendlture Is accounted for on an accrua15 b3515 and has been classined under headlngs that aggregate all cost related to the category. Where costs cannot be Olrectly attrlbured to partlcular headlngs they have been allocated ro actlvltles on a basls con5Istent wlth the use of resources. 2.5. Tanglble Flx•d Assats Depréclatlon Trnglble flxed assets are measured at cost less accumulated depreclatlon and any accurnulated Impalrment 1055e5. Depreciatlon Is provided at rates calculèted to wrlte off the ctsst or the fixed assets, les5 thelr estlmated re51dual value, over their expected useful Ilve5 On the followinq ba5e5'. Freehold Plant & Machlnery Flxtures & Flttings stralght Ilne over 25 years 20% on reduclng balance 25% on reduclng balance 2.6. Cosh and Cash Equlvalents Cash and cash equivalent5 are basic flnanclal assets and include cash In hand and deposits held at call wlth banks, other short-terrn highly liquid Investment5 that mature In no more than three Tnonths frotn the date of atoulsltion and are readlly convertible to a known amount of cash with insignlflcant risk of change in value, and bank overdrafts. 2.7. Taxatlon The charity 15 exempt from tax as all Its Income Is charltable and applled For charitsble purpose5. 2.8. Pen51on6 The charitable cotnpany operate5 a defined pen51on contrlbution scheme. Contributions are charged to the Statement of Financial Activities as they become payable In accordance with the rules of the scheme. Income from Donjtlons 4nd Legacles Page 13
Hull Kingston Rovers Community Trust Notes to the Financial Statements (continued) For The Year Ended 30 November 2025 2025 Unrestrlcted Restrlcted Total funds funds fund8 Donatlons and glfts 284,581 375,735 660,316 2024 Unrtstrlcted RÈ#trlcted Total fundx funds funds Donations and g1ft5 534,532 14,250 548.782 Net IncomellExpendlturél The net income Is stated after chorglngllcredltlngl.. 2025 2024 Depreclatlon of tanglble flxed assets - owned 4,673 11,4471 5. Analysls of Exp•ndlture 2025 Actlvltley undertak•n dlrectlv Support costs (see note 61 Total Ralslno funds Dellvery of Charltable ProGrammes 2,983 440,528 2,983 622,751 182,223 182,223 443,511 625,734 2024 Actlvltle# undertaken dlrectly Support costs (see note 61 Total Raislng funds DelSvery of Charitable Prograrnmes 2,103 334,632 2,103 509,129 174,497 174,497 336,735 511,232 Page 14
Hull Kingston Rovers Communlty Trust Notes to the Financial Statements (continued) For The Year Ended 30 November 2025 Support Costs 2025 Dellvery of Charitable Programmes Ralslng funds Total Employee costs Premises expenses General admlnlstration 2,983 401.275 437 404.258 437 28,325 4,673 5,818 28,325 4,673 5,818 Depreclatlon Governance c05t5 2,983 440,528 443,511 2024 Dellvery of Charltable Programme* lunds T¢t•l Ernployee costs Premlses expenses General admlnlstratlon 2,103 318,952 182 12,676 11,4471 4,269 321,OSS 182 12,676 11,4471 4,269 Depreclatlon Governance eosts 2,103 334,632 336,735 7. Staff Costs staff costs were as follows.. 2025 2024 Wage5 and salarles Soclal securlty costs Other penslon costs 363,342 34,315 6,601 297,033 20,563 3,459 404,258 321,055 No employee5 recelved employee benefits (excluding employer penslon costs) for the reportlng perlod of more than £60,000, Durlng the year rhe chaty had 3 key management personnel wlth rernuneration totalllng £64,375. 8. Average Number of Employees Average number of employees durlng the year wa5.. 1612024.. 151 Page 15
Hull Kingston Rovers Communlty Trust Notes to the Financial Statements (continued) For The Year Ended 30 November 2025 9. Tanglble Assets Land & Proptrtv Freehold Plant & Machlnery Flxtures & FlttlThgs Total Cost As at l Decernber 2024 Additions 680,114 959,348 81,381 5,042 761,495 996,412 32,022 As at 30 November 2025 1,639,462 32.022 86,423 1,757,907 Depreclatlon As at l December 2024 100,950 11,359 78,627 1,727 179,577 13,355 Provlded durlng the perlod 269 As at 30 November 2025 112,309 269 80,354 192,932 Net Book Valu• As at 30 Novetnber 2025 1,527,153 31,753 6,069 1,564,975 As at l December 2024 579,164 2,754 581,918 10. Debtors 2025 2024 Due wlthln one yaar Trade debtor5 43,S28 325 65,636 Prepayments and accrued Sncome 43,8S3 65,636 11. Crodltors: Amounts Falllng Due Wlthln One Year 2025 2024 Trade credltors Other taxe5 and 50clal securlty other creditors 26,945 8,912 1,627 1,474,448 260,068 4,848 1,124 1,212,986 Accwals and deferred Income 1,511,932 1.479,026 12. Pension Commltments The charltable company operates a deflned contrSbutlon penslon scheme. The assets of the scheme are held separately from those of the charitable cornpony in an Independently adrnlnlstered fund. During the year the chjrye to the ststenient of financlal actlvltles In respect of deflned contributlon schemes wa5 £6,601 12024.. É3,4591. At the balance sheet date contributions of É1,62712024.. É1,1241 were due to the fund and are included in credltors. Page 16
Hull Kingston Rovers Community Trust Notes to the Financial Statements (continued) For The Year Ended 30 November 2025 13. Movement In Funds Asatl December 2024 Asat30 November 2025 Galns and 1055e6 Income Expendlture Unrestrlrted funds General: General unrestrlcted fund RÈgtrlcted tunds 144,078 284,581 1369,4491 18,6BII 50,529 Heritsge Lottery Fund RFL Incluslon 17,178 25,460 89,887 750 17,177 15.000 54,564 750 110,4601 135,3231 3G Pitches Forces for Change Youth Engogement Core Health Employablllty and Sk1115 28,214 2,000 90,122 122,124 122,3641 12,0001 190,1221 196,0151 5,850 26,109 Total restrlcted fund• 375,735 1256,2851 119,450 Totjl fund• 144,078 660,316 1625,7341 18,6811 169,979 Aiati December A•at30 November 2024 G•ln# and 10sse* 2023 Incame Expendltur• UnreJtrlct•d funds General,. Genero1 unrestrlcted lund 60,054 534,532 1441,8271 18,6811 144,078 Get Insplred RFL Incluslon Peoples Prolect Posltlve Futures Sport England IFernBlel Forces for Change 23,667 8,750 6,667 7,500 8,571 123,6671 18,7501 16,6671 17,5001 18,5711 114,2501 14,250 Tot)I restrlcted funds 55,155 14,250 169,4051 Totsl funds 115,209 548,782 1511,2321 18,6811 144,078 14. Transactlons wlth Trustees None of the trustees received any remuneration or any other beneflts from an employment with the charlty or a related entlty during the current or prevlous year. Page 17
Hull Klngston Rovers Community Trust Notes to the Financial Statements (continued) For The Year Ended 30 November 2025 No trustee expenses have been Incurred. 15. Related Party Disclosures Durlng the year, there was a servlce level agreement £54,00012024 - £76,040) wlth Hull Klngston Rovers Football Club Llmlted. As at 30 November 2025 the charlty owed É3,50012024'. £nill to Hull Klngston Rovers Football Club Llrnited. a company whlch 15 a tW5tee of the charity. As at 30 Novetnber 2025 the charlty was owed £3512024.. £5,377) by Hull Kingston Rovers Football Club Llmlted, company whlch is a trustee of the charlty. As at 30 November 2025, the charity owed £978 12024.. £nlll to Hull Klngston Rovers IEventsl Llmlted, subsldlary to Hull Klngston Rovers Football Club LSrnlted, a company whlch is a trustee of the charlty. As at 30 November 2025, the charlty owed É17,735 to Shared Agenda, a company connected to the trustees of the charlty. Durlng the year the trustees volunteered thelr serwlces at the chariry. 16. Controlllng Pnrtlei In the oplnlon of the dlrtctors no one party controlled the company durlng rhe year. 17. Company Ilmlted by guarantea The company Is Ilrnlted by guarantee and has no share capiral. Every member of the company undertakes to contrlbute to the assets of the companyi In the event of a wlndlng up, such an amcunt a5 may be requlred not exceedlng £1, Page 18
Hull Kingston Rovers Community Trust Detailed Statement of Flnancial Activities (including Income and Expenditure Account) For The Year Ended 30 November 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacles Donations and grants 660,316 548,782 660.316 548,782 660,316 548,782 EXPENDITURE ON: Ralslng fund• Wages and salarles Employers NI Employers penslon5 - deflned contrlbutluns scherne 12,5911 13261 1661 11,8751 1161 12,9831 12,1031 Charltabl• Actlvltlei: Dellv•ry of Charlt)bl• Programm•% Charltable expendlture Wage5 and 5alarles Employers Nl Employers penslons - defined contrlbutlon5 scheme Rent, rares and water Cornputer software costs Repalrs, renewals ènd malntenance Insurynce 1182,2231 1360,7511 133,9891 16,5351 14371 11,7111 11,6341 17,4101 11,0571 11,0741 16371 113,9041 14551 14431 14,6731 15,8181 1174,4971 1295,1581 120,3511 13,4431 IL821 12,9381 11,5001 18,1101 Prlntlngi Postage and statlonery Advertlslng and marketlng costs Telephone Professlonal fees Bank charges Sundry expenses Depreciatlon Accountancy and piyroll IL281 1,447 14,2691 1622,7511 1509,1291 1625,7341 1511,2321 NET INCOME 34,582 37,550 Page 19