## ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021
## Kidz Klub Brighton & Hove Limited
(A company limited by guarantee) Charity registration number: 1126869 Company registration number: 6596828
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **CONTENTS**
|Legal and Administrative Information|1|
|---|---|
|Trustees' Report|2 to 6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 19|
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Charity Registration** 1126869 **Number Company Registration** 6596828 **Number Trustees** David Etherton Pauline Ransom Connor Pope Ronald White Alan Tant (appointed 1 October 2020) **Secretary** Christopher Jarvis **Registered address** CityCoast Centre North Street Portslade Brighton BN41 1DG **Bankers** Co-operative Bank Delf House Southway Skelmersdale WN8 6WT **Independent Examiner** Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
Page 1
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 August 2021.
## **Structure, governance and management**
## _**Nature of governing document**_
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 19/05/2008.
## _**Recruitment and appointment of trustees**_
Trustees are appointed in line with the rules contained in the Memorandum and Articles of Association and must be in full agreement with the aims and objectives of the charity.
Due regard is taken of other charity experience and any specialist skills which may enhance the contribution of a candidate to the charity if elected. A DBS check is mandatory and all directors must sign a declaration which includes a conflict of interest clause.
## _**Induction and training of trustees**_
New trustees are supplied with information published by the Charity Commission on the responsibilities and expectations of those appointed to charity work.
Latest accounts and statutory information are provided and whatever interview time the new appointee requires with other trustees or senior managers is made available.
Trustees are required to undertake training as and when the need arises in order to ensure that they are up to date with the legal requirements of the role.
## _**Organisational structure**_
The charitable company is based in Brighton and Hove and works in the surrounding area.
The charity is governed by the trustees, supported by the staff (who are experienced youth workers employed by the charity) and volunteers.
The charity works in partnership with local churches helping youth groups to serve their local communities.
## _**Risk management**_
The trustees are confident that risks are kept to a minimum through strict financial control with regular reviews and annual audit. The trustees consider that the main risk to the company would be a reduction in the size of the membership or its ability and desire to give. This risk is managed through regular reporting of giving trends and active development of the growing vision. As already reported, membership has increased and the trustees are confident that it will continue increasing at this time.
Page 2
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
## **Objectives and activities**
## _**Objects and aims**_
The Articles of Association define the objectives as being:
* The advancement of education on the basis of the principles of the Christian Faith in Brighton and Hove and the surrounding area.
* Fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the company.
## _**Public benefit**_
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
## _**Review of activities**_
This school year began where the previous one had ended - with us being restricted, due to the pandemic, to offering only weekly online presentations to Kidz Klub children and their families across the city. This continued to be the pattern through the autumn and the winter.
Come the spring, everything changed! From mid-May we were allowed to return to running our 4 live weekly Kidz Klubs across the city! This was great news for many children, although we had to adopt a front-led style with all the children together, rather than mingling and huddling in activities throughout the buildings we use. Numbers returned to pre-pandemic levels quite quickly, to about 100 per week!
Debbie Jarvis and Tina Tant have continued to plan and run a brilliant programme which is used in all our Kidz Klubs across the city.
As restrictions were removed we were able to restart our much-loved Best Behaved Kid trips! They are something the children love and are a way to reward great behaviour and participation!
We were also able to take 17 young people to Dalesdown (West Sussex) for a fantastic youth weekend in May – although this had to be 2 day-trips, rather than a residential event.
Even more exciting, in August we were again able to run our incredibly popular annual youth holiday known as “The Time of Your Life!” Our young people were ecstatic!
There were still restrictions, however. Instead of taking our usual number of around 75 young people, we were limited to just 30. So we took 30 younger youth for 4 days, then brought them home, then took 30 older youth for the next 4 days. That meant that double the number of young people were able to benefit from this fantastic experience!
Page 3
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
There have been exciting developments on the staff front too. Connor Pope, who has been coming to Kidz Klub since he was 8 (he’s now 27) and is our youngest trustee, joined the full-time staff in November. Connor took on the 3-fold role of technical director, youth leader and fundraiser.
We are about to take on a 4th staff member from September. We have longed for this appointment to be possible and, thankfully, it now is.
Alan Tant (husband of Tina, our office manager) is coming on board as our CEO. Alan will be concentrating on the more business areas of the charity – which he is extremely well qualified to do. This will really help develop the charity and give it more credibility in the eyes of major potential funders.
We have moved offices! Towards the end of 2020, we were given notice that the building (where we have had an office since 2008) was being sold and we had to leave by the end of January 2021.
Things moved fast and within a few days we had secured not one, but 3 great offices at the nearby CityCoast Centre in Portslade, with parking space for our rather large 17-seater minibus!
The response from our supporters was equally staggering! Within 3 weeks they had kindly and generously provided finance for the entire rent for the whole of the first 12 months!
We’re really looking forward to opening our 5th Klub in September ’21 at Church of the Good Shepherd, Dyke Road.
As we consider the future, we are very excited about the prospect of more Kidz Klubs being launched – in partnership with local churches who are very keen to take on board our Kidz Klub model in order to reach and positively impact their community.
We will also be commencing our long-awaited leaders training programme which, we trust, will help secure the ongoing expansion of the charity for years to come.
## **Financial review**
Income for the year amounted to £129,727 (2020: £116,907) and expenditure £131,698 (2020: £99,701). The deficit reduced funds brought forward resulting in £25,806 unrestricted funds and £24,948 restricted funds at the year end.
## _**Policy on reserves**_
The charitable company carries out a variety of projects. The directors consider that it would be desirable to have a working reserve equivalent to 3 months expenditure. At the present time funds are fully utilised as they become available. The policy will be reviewed regularly.
Page 4
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
## _**Investment policy and objectives**_
The directors have power to make investments as they see fit.
As all funds are used as they become available there are no funds available for investment.
## _**Going concern**_
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Page 5
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Kidz Klub Brighton & Hove Limited for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the trustees of the charity on 2 March 2022 and signed on its behalf by:
......................................... David Etherton Trustee
Page 6
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **INDEPENDENT EXAMINER'S REPORT**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2021 which are set out on pages 8 to 19.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of Kidz Klub Brighton & Hove Limited (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Kidz Klub Brighton & Hove Limited are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of Kidz Klub Brighton & Hove Limited as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... G W Schulz ACMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
2 March 2022
Page 7
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
3
94,620
Charitable activities
4
7,071
Investment income
5
36
Total income
101,727
**Expenditure on:**
Charitable activities
6
95,176
Total expenditure
95,176
Net
income/(expenditure)
6,551
Net movement in funds
6,551
**Reconciliation of funds**
Total funds brought
forward
19,225
Total funds carried
forward
13
25,776|**Restricted**
**funds**
**£**
28,000
-
-
28,000
36,552
36,552
(8,552)
(8,552)
33,500
24,948|**Total**
**2021**
**£**
122,620
7,071
36
129,727
131,728
131,728
(2,001)
(2,001)
52,725
50,724|**Total**
**2020**
**£**
113,668
3,110
129|
|---|---|---|---|
||||116,907|
||||99,701|
||||99,701|
||||17,206|
||||17,206
35,519|
||||52,725|
The notes on pages 10 to 19 form an integral part of these financial statements. Page 8
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **REGISTERED NUMBER: 6596828**
## **BALANCE SHEET AS AT 31 AUGUST 2021**
|**Note**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
11
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2021**
**£**
4,035
5,453
42,871
48,324
(1,635)
46,689
50,724
24,948
25,776
50,724|**2020**
**£**
4,281
4,842
45,428|
|---|---|---|
|||50,270
(1,826)|
|||48,444|
|||52,725|
|||33,500
19,225|
|||52,725|
For the financial year ending 31 August 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 8 to 19 were approved by the trustees, and authorised for issue on 2 March 2022 and signed on their behalf by:
......................................... David Etherton Trustee
The notes on pages 10 to 19 form an integral part of these financial statements. Page 9
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
Kidz Klub Brighton & Hove Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 10
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Gift aid**_
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation
## _**Interest receivable**_
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 11
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **Tangible fixed assets**
Individual fixed assets costing £500.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Furniture and equipment 25% on reducing balance Computer equipment 33% on cost
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Page 12
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **Liabilities**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Financial instruments**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 13
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **3 Income from donations and legacies**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations
77,405
Gift aid reclaimed
11,676
Grants, including capital
grants;
Grants
5,000
94,081
**4 Income from charitable activities**
Income from events
**5 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Restricted**
**funds**
**£**
-
-
28,000
28,000
**Unrestricted**
**funds**
**General**
**£**
7,071
**Unrestricted**
**funds**
**General**
**£**
36|**Total**
**2021**
**£**
77,405
11,676
33,000
122,081
**Total**
**2021**
**£**
7,071
**Total**
**2021**
**£**
36|**Total**
**2020**
**£**
72,982
7,686
33,000|
|---|---|---|---|
||||113,668|
||||**Total**
**2020**
**£**
3,110|
||||**Total**
**2020**
**£**
129|
Page 14
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **6 Expenditure on charitable activities**
|**Note**
Premises costs
Events
Publicity and
evangelism
Subscriptions
Computer costs
Equipment and
hire
Office costs
Insurance
Motor & travel
Bookkeeping
Bank charges
Sundry
Independent
examination
Depreciation,
amortisation and
other similar
costs
Staff costs
8|**Unrestricted**
**funds**
**General**
**£**
3,438
14,768
1,249
1,848
1,874
4,798
5,450
2,464
8,521
2,392
115
746
540
1,981
44,992
95,176|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
36,552
36,552|**Total**
**2021**
**£**
3,438
14,768
1,249
1,848
1,874
4,798
5,450
2,464
8,521
2,392
115
746
540
1,981
81,544
131,728|**Total**
**2020**
**£**
858
4,880
3,940
1,241
818
3,758
4,542
2,399
9,569
3,103
43
45
510
2,093
61,902|
|---|---|---|---|---|
|||||99,701|
Page 15
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **7 Trustees remuneration and expenses**
During the year the charity made the following transactions with trustees:
## **Connor Pope**
Connor Pope received remuneration of £16,843 (2020: £Nil) during the year. Benefits in the form of pension payments of £353 (2020: £Nil) were received.
Tina Tant, wife of Alan Tant, a trustee, received remuneration of £13,800 (2020: £13,175) and benefits in the form of pension payments of £227 (2020: £210).
The only other payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
## **8 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2021**
**£**
78,417
1,488
1,639
81,544|**2020**
**£**
58,782
1,913
1,207|
|---|---|---|
|||61,902|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
||**2021**||**2020**||
|---|---|---|---|---|
||**No**||**No**||
|Staff||4||3|
No employee received emoluments of more than £60,000 during the year.
Page 16
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **9 Tangible fixed assets**
|**Furniture**
**and**
**equipment**
**£**
**Cost**
At 1 September 2020
1,555
Additions
-
At 31 August 2021
1,555
**Depreciation**
At 1 September 2020
1,274
Charge for the year
70
At 31 August 2021
1,344
**Net book value**
At 31 August 2021
211
At 31 August 2020
281
**10 Debtors**
Accrued income
Other debtors
**11 Creditors: amounts falling due within one year**
Trade creditors
Other taxation and social security
Other creditors
Accruals|**Furniture**
**and**
**equipment**
**£**
1,555
-||**Computer**
**equipment**
**£**
6,000
1,735||**Total**
**£**
7,555
1,735
9,290
3,274
1,981
5,255
4,035
4,281
**2020**
**£**
4,842
-|
|---|---|---|---|---|---|
||1,555||7,735|||
||1,274
70||2,000
1,911|||
||1,344||3,911|||
||211||3,824|||
||281||4,000|||
||||**2021**
**£**
4,853
600
5,453
**2021**
**£**
746
859
-
30
1,635|||
||||||4,842|
||||||**2020**
**£**
34
1,654
138
-|
||||||1,826|
Page 17
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **12 Pension and other schemes**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to - £1,639 (2020 £1,207).
## **13 Funds**
|**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Salary fund
**Total funds**|**Balance at**
**1**
**September**
**2020**
**£**
19,225
33,500
52,725|**Incoming**
**resources**
**£**
101,727
28,000
129,727|**Resources**
**expended**
**£**
(95,176)
(36,552)
(131,728)|**Balance at**
**31 August**
**2021**
**£**
25,776
24,948|
|---|---|---|---|---|
|||||50,724|
The **Salary fund** is grant funding received for wages.
|**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Salary fund
**Total funds**|**Balance at**
**1**
**September**
**2019**
**£**
4,186
31,333
35,519|**Incoming**
**resources**
**£**
98,907
18,000
116,907|**Resources**
**expended**
**£**
(83,868)
(15,833)
(99,701)|**Balance at**
**31 August**
**2020**
**£**
19,225
33,500|
|---|---|---|---|---|
|||||52,725|
Page 18
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2021**
## **14 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
4,035
23,376
(1,635)
25,776
**Unrestricted**
**funds**
**General**
**£**
4,281
16,770
(1,826)
19,225|**Restricted**
**funds**
**£**
-
24,948
-
24,948
**Restricted**
**funds**
**£**
-
33,500
-
33,500|**Total funds**
**at 31**
**August**
**2021**
**£**
4,035
48,324
(1,635)|
|---|---|---|---|
||||50,724|
||||**Total funds**
**at 31**
**August**
**2020**
**£**
4,281
50,270
(1,826)|
||||52,725|
Page 19