OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-08-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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

Reference and Administrative Details 1
Trustees' Report 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 19

KIDZ KLUB BRIGHTON & HOVE LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

David Etherton Pauline Ransom Connor Pope Ronald White Judith Lewis

Secretary Christopher Jarvis Charity Registration 1126869 Number Company Registration 6596828 Number The charity is incorporated in England. Registered Office CityCoast Centre North Street Portslade Brighton BN41 1DG Principal Office Citycoast Centre North Street Portslade Brighton BN41 1DG Independent Examiner Zita Derbak Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers Co-operative Bank Delf House Southway Skelmersdale WN8 6WT

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 2024.

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:

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

We restarted all our Klubs again in September 2023 ready for another year of working with children and young people (7-11 years) across the city of Brighton and Hove.

We were incredibly happy to welcome back those that have been with us for a long time alongside new children who were trying Kidz Klub out for the first time. Having worked hard throughout the summer to create a new vibrant and engaging programme of activities it was great to see the children get back into the swing of a new term at Kidz Klub.

Our programmes are all based on an exciting and often topical theme that engages the children. Themes included Awesome Outer Space week, Blazing Bonfire week, Chinese New Year week, Marvellous Mums week and Easter Family Fun week to just name a few.

We have continued to provide each child with a weekly newssheet that not only lets them know what the following week’s theme is but encourages them to take part in the competition of the week and other competitions. Parents have also told us they like to see what is going on so they can help their child prepare during the week.

Each September we look forward to welcoming our Kidz Klubbers who have reached school year 7 to join as Young Helpers and this year was no different. The Young Helper programme remains extremely popular with over 40 teenagers helping across the 5 weekly Klubs. This gives each one the chance to remain within the Kidz Klub family and teaches them invaluable leadership skills. With so many distinct roles available there is always something they enjoy doing but also areas in which they can be challenged to grow. For most the chance to grow in confidence is great to see with some even wanting to join us at the front and lead the session!

At Kidz Klub Brighton and Hove we have continued to work closely with those churches that partner with us in providing weekly programmes of activities, talks, outings etc. We are committed to giving the young people the much-needed support they require as they navigate their teenage years.

Page 3

KIDZ KLUB BRIGHTON & HOVE LIMITED

TRUSTEES' REPORT

Our teams of volunteers have continued to be the backbone of every activity we offer throughout the year. We have maintained about 60 adult team volunteers that work with the children and young people each week. The demographic of our adult team remains about 50% being aged under 25 which really gives each Klub an energetic and current feel. Many of our more senior team members are hugely experienced and enjoy nothing more than helping and equipping the next generation. It is a model we really believe in and is working!

As a charity we are extremely focused on ensuring all our teams are well equipped and trained to deliver quality weekly Klubs. We provided in-depth training in Sept ‘23 and Jan ’24 which included up to date Safeguarding training, how to help children with additional needs and introduction to the up coming programme. The feedback is always positive, and we see the benefit of this time together through increased engagement with the children and young people.

As a charity we have many examples of working with children and young people from age 7 right through to adulthood. At the start of 2023/2024-year we were continuing to operate a stand-alone youth provision in Hangleton that saw many young people each week. Our biggest concern has always been how to ensure the young people continue to get the love, care, and support as they become too old even for the youth programme.

We took the decision to merge this youth work with an existing group at one of our partner churches. Both groups operated with the same focus, intent and even some of the same leaders. They also can cater for young people even beyond 18. This has been very successful with a large number of the young people making the transition.

We are continuing to be operating our 3 hugely popular annual Residentials throughout the year.

Dec ‘23 we were able to take 47 young people and team members to Dalesdown (West Sussex) for our cracking Christmas youth weekend. Lots of festive fun, food and friendships as there are each year. This has become a really important time for many young people, especially with Christmas being a difficult time for families.

In May ’24 we had a fantastic time with 50 young people and team at our annual attendance at MayCamp! A camping weekend that is set at Plumpton racecourse, in the beautiful East Sussex Countryside, we joined over 400 other young people for great time of activities, crafts, live band, inspiring talks and the all-important football competition.

Even more exciting, in August ’24 we were again able to run our incredibly popular annual youth holiday known as “The Time of Your Life!” Our young people were ecstatic!

Over 10 days, split into 2 halves (11-14 & 15-18’s) we took 114 young people and team to The Poplars in Herefordshire, a vibrant, fun and friendship filled time away. The feedback from everyone who attended was the highest scores we’d ever had!

For each of our residentials we’ll always be indebted to the many fantastic supporters who give financially that allow many of your young people to come, who without help would never be able to afford to attend.

Page 4

KIDZ KLUB BRIGHTON & HOVE LIMITED

TRUSTEES' REPORT

Apart from our wonderful volunteers and team the 17-Seater Minibus we have access to continue to be one of our most beneficial assets. We’re so grateful to the 2 local charities who provide the monthly cost of rental as without it many of our children and young people wouldn’t be able to attend Kidz Klub each week. It’s also vital to being able to transport young people and teams to our many events and residentials!

We have continued to operate with 4 members of staff.

Tina Tant (Office Manager) and Debbie Jarvis (Co-Founder) continued to work hard to create weekly programme materials that would engage and inspire the many children we have attend each week. Our programmes have been honed over many years of experience to ensure that every child has something that they can and want to take part in. Everything from high energy sports, crafts, games, competitions, and our ever-popular food workshop. Each year we have a number of weeks where children invite their families.

Tina has continued to run a very smooth and effective office environment, providing the vital administration that a charity requires.

Debbie has really started to focus on how we can work with all our Klubs to see them grow in their overall effectiveness across their local communities.

Chris Jarvis (COO and co-founder) remains a key member of our staff team, guiding us through the many aspects of maintaining the overall effectiveness and impact of Kidz Klub to so many. Training and sharing of best practice are very much on Chris heart and he’s taken the lead role at all our Team Training sessions to make sure each of our leaders are constantly learning to be the best they can be!

Alan Tant (CEO) has continued to work to create a more structured and sustainable path that will allow for significant growth as we move into the next few years. This hasn’t been without challenge and seeking new financial revenue is always difficult. We’re very blessed by regular monthly donations from many individuals/couples/businesses that underpin our financial security allowing us to continue to operate our vital work. One-off donations and support from Grant Trusts allow us to meet our monthly outgoing targets.

Whilst there are always challenges when operating a charity and working with so many people from all manners of backgrounds and life experiences, the feedback we get regularly is that Kidz Klub is more of a family. It’s somewhere where they can feel safe, secure, listened to, supported and encouraged to grow in their personal confidence and life experiences.

Plans for future periods

As we look towards the next year our focus is definitely around 3 key areas:

Page 5

KIDZ KLUB BRIGHTON & HOVE LIMITED

TRUSTEES' REPORT

Financial review

Income for the year amounted to £179,650 (2023: £194,532) and expenditure £187,202 (2023: £191,146). The deficit reduced funds brought forward, resulting in £10,532 unrestricted 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.

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 6

KIDZ KLUB BRIGHTON & HOVE LIMrrED TRUSTEES. REPORT Stat•ment of Rupon$lbilltle• The trustees (who are also the dlrectors of Kldz Klub Brlghton & Hove Limited for the purposes of company law) are responslble for preparlng the twstees, report and the financial statements In accordance wlth appllcable law and Unlted Kingdom Accounting Standards (Unlted Kingdom Generally A￿pted Accounting Practice). includino FRS 102 'The Flnanclal Reportln9 Standard appllcable In the UK and Republlc of ireland". Company law requ1￿ the trustees to prepare financial statements for each flnanclal year. Under company law the trustees must not approve the financial statements unless they are 5atlsfled that they glve a true and falr vlew of the state of affalrs of the charltsble company and of the incomlng resources and appllcation of resources, including Its Income and expenditu￿. of the charltable company for that perlod. In preparlng these flnanclal statements, the trustees are requlred to: select sultable accounting policles and apply them conslstently* observe the methods and principles In the Charlties SORP; • make Judgements and estlmates that are reasonable and prudent; state whether appllcable accoun￿n9 standards, comprislng FRS 102 have been followed, subjett to any materlal departures dlsclosed and explalned In the flnanclal statements. and prepare the flnanclal statements on the golng COn￿rn basls unless It Is Inapproprlate to presumo that the charftable company wlll contlnue In buslness. The trustees are responslble for keeplng proper aceountlng records that can dls¢lose wlth reasonable accurncy at any tlme the financlal posltlon of the charitable company and enable them to ensure that the financlal statements comply wlth the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for tsking reasonable Steps for the preventlon and detectlon of fraud and other Irregularltles. The trustees are responsible for the maintenance and Integrlty of the corporate and flnanclal infomation included on the charitable company's website. Legislation governing the preparatlon and dlssemlnatlon of financlal statements may dlffer from leglslatlon in other jurisdictions. Small companles provlslon statement Thls report ha5 been prepareo In accordan￿ wlth the small companles reglme under the Companies Act 2006. The annual report wa5 approved by the trustees of the chartty on 30 Aprll 2025 and signed on rts behalf Davld Etherton Trustee Page 7

KIDZ KLUB BRIGHTON & HOVE LIMITED

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIDZ KLUB BRIGHTON & HOVE LIMITED

I report to the charity trustees on my examination of the accounts of Kidz Klub Brighton & Hove Limited for the year ended 31 August 2024.

Responsibilities and basis of report

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.

Zita Derbak

...................................... Zita Derbak Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF

30 April 2025

Page 8

KIDZ KLUB BRIGHTON & HOVE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
3
144,224
Charitable activities
4
9,736
Investment income
5
164
Total income
154,124
Expenditure on:
Charitable activities
6
160,676
Total expenditure
160,676
Net
(expenditure)/income
(6,552)
Net movement in funds
(6,552)
Reconciliation of funds
Total funds brought
forward
17,084
Total funds carried
forward
13
10,532
Restricted
funds
£
25,526
-
-
25,526
26,526
26,526
(1,000)
(1,000)
5,833
4,833
Total
2024
£
169,750
9,736
164
179,650
187,202
187,202
(7,552)
(7,552)
22,917
15,365
Total
2023
£
177,451
16,997
84
194,532
191,146
191,146
3,386
3,386
19,531
22,917

The notes on pages 11 to 19 form an integral part of these financial statements. Page 9

KIDZ KLUB BRIGHTON & HOVE LIMrrED (REGIsfRATION NUMBER: 6596828) BALANCE SHEET AS AT 31 AUGUST 2024 2024 2023 Flxed assets Tangible assets 119 384 119 Current asséts Debtors Cash at bank and In hand io 4,783 4,227 18,297 23.243 Credltor&' Amounts falling due wlthin ono year li Net cUr￿t assets 445 N•t •••ets Funds of the charlty. Re5trkted Income funds Restricted funds 4,833 5,833 Unrestricted income funds Unrestricted funds Total funds 13 For the ftnanual year endlng 31 August 2024 the charity was entitled to exemption from audit under sertion 477 of the Companies Act 2006 relatSng to small companies. Directors, responsibilities: The mernbers 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 respert to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the special provlslons relating to companie5 subject to the small companies regime wlthln Part 15 of the Companles Att 2006. The financial statements on pages 9 to 19 were approved by the trustees, and authorised for issue on 30 April 2025 and signed on their behalf by-. David Etherton Trustee The notes on pages 11 to 19 fomi an integral part of these financial statements. Page 10

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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)) (issued in October 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 11

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

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 12

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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

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.

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.

Page 13

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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.

3 Income from donations and legacies

Donations and legacies;
Donations
Gift aid reclaimed
Grants, including capital
grants;
Grants
Other income from
donations and legacies
Unrestricted
funds
General
£
78,981
11,668
53,500
75
144,224
Restricted
funds
£
-
-
25,526
-
25,526
Total
2024
£
78,981
11,668
79,026
75
169,750
Total
2023
£
83,924
12,317
80,906
304
177,451

4 Income from charitable activities

Unrestricted
funds
General
£
Charitable activities
9,736
Total
2024
£
9,736
Total
2023
£
16,997

Page 14

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

5 Investment income

Unrestricted
funds
General
£
Interest receivable and similar income;
Interest receivable on bank deposits
164
Total
2024
£
164
Total
2023
£
84

6 Expenditure on charitable activities

Note
Premises costs
Events
Publicity and
evangelism
Subscriptions
Computer costs
Equipment and hire
Office costs
Insurance
Motor & travel
Bookkeeping
Legal and
professional
Bank charges
Sundry
Independent
examination
Depreciation,
amortisation and
other similar costs
Staff costs
8
Unrestricted
funds
General
£
9,583
31,380
2,065
3,393
503
9,773
6,597
1,541
7,518
1,285
311
220
2,679
648
311
82,869
160,676
Restricted
funds
£
-
8,000
-
-
-
-
-
-
8,526
-
-
-
-
-
-
10,000
26,526
Total
2024
£
9,583
39,380
2,065
3,393
503
9,773
6,597
1,541
16,044
1,285
311
220
2,679
648
311
92,869
187,202
Total
2023
£
8,567
42,519
2,215
3,233
670
9,283
7,076
1,330
16,750
1,040
2,100
246
5,231
600
1,285
89,001
191,146

Page 15

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

7 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

PopeMedia, a firm owned by Connor Pope, was paid £601 for goods and print productions during the year (2023: £515).

8 Staff costs

The aggregate payroll costs were as follows:

8 Staff costs
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
2024
£
88,843
2,109
1,917
92,869
2023
£
85,580
1,602
1,819
89,001

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

follows:
2024 2023
No No
Staff 4 4

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 THE YEAR ENDED 31 AUGUST 2024

9 Tangible fixed assets

9 Tangible fixed assets
Furniture
and
equipment
£
Cost
At 1 September 2023
1,555
Additions
-
At 31 August 2024
1,555
Depreciation
At 1 September 2023
1,436
Charge for the year
119
At 31 August 2024
1,555
Net book value
At 31 August 2024
-
At 31 August 2023
119
10 Debtors
Accrued income
11 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals
Furniture
and
equipment
£
1,555
-
Computer
equipment
£
7,735
576
Total
£
9,290
576
9,866
9,171
311
9,482
384
119
2023
£
4,227
1,555 8,311
1,436
119
7,735
192
1,555 7,927
- 384
119 -
2024
£
4,783
2024
£
2,578
-
738
3,316
2023
£
-
355
90
445

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 - £1,917 (2023 £1,819).

Page 17

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

13 Funds

Unrestricted funds
General
General Funds
Restricted funds
Salary fund
Events grant funding
Minibus fund
Total funds
Balance at
1
September
2023
£
17,084
5,833
-
-
5,833
22,917
Incoming
resources
£
154,124
9,000
8,000
8,526
25,526
179,650
Resources
expended
£
(160,676)
(10,000)
(8,000)
(8,526)
(26,526)
(187,202)
Balance at
31 August
2024
£
10,532
4,833
-
-
4,833
15,365

The Salary fund is grant funding received for wages.

The Events grant funding is for running costs of the Dalesdown and The Time Of Your Life events.

The Minibus fund is for leasing costs of the new vehicle.

Unrestricted funds
General
General Funds
Restricted funds
Salary fund
Events grant funding
Minibus fund
Total funds
Balance at
1
September
2022
£
13,117
5,704
-
710
6,414
19,531
Incoming
resources
£
161,366
10,000
14,000
9,166
33,166
194,532
Resources
expended
£
(157,399)
(9,871)
(14,000)
(9,876)
(33,747)
(191,146)
Balance at
31 August
2023
£
17,084
5,833
-
-
5,833
22,917

Page 18

KIDZ KLUB BRIGHTON & HOVE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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
£
384
13,464
(3,316)
10,532
Unrestricted
funds
General
£
119
17,410
(445)
17,084
Restricted
funds
£
-
4,833
-
4,833
Restricted
funds
£
-
5,833
-
5,833
Total funds
at 31
August
2024
£
384
18,297
(3,316)
15,365
Total funds
at 31
August
2023
£
119
23,243
(445)
22,917

Page 19