## ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## Kidz Klub Brighton & Hove Limited
(A company limited by guarantee)
Charity registration number: 1126869
Company registration number: 6596828
Independent Examiners Ltd The Grain Store Hills Barns
Appledram Lane South Chichester West Sussex PO20 7EG
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **CONTENTS**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 8|
|Independent Examiner's Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12 to 21|
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Trustees**
David Etherton (resigned 2 January 2026) Pauline Ransom (resigned 4 November 2025) 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 The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG **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 2025.
## **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**
Throughout the 2024-2025 year, Kidz Klub Brighton and Hove continued its mission to support children and young people across the city through high-quality weekly programmes, leadership development, and life-changing residential experiences. This review outlines the key activities, achievements, and developments across the organisation during this period.
## _**Weekly Klubs and Programme Delivery (7-11 years)**_
All Klubs successfully restarted in September 2024, welcoming both long-standing attendees and many children engaging with Kidz Klub for the first time. We are always reviewing our programme for new and exciting themes, such as: Harvest Week, Crazy Circus Skills, Fit for Life week, Spectacular Spring week, a tour around several countries (Spain, Peru, Ethiopia) and of course our very popular annual events of Christmas, Easter and Summer weeks. The last 3 are a great opportunity to invite their family and friends to join in a host of exciting and fun activities.
Children continued to receive a weekly news sheet outlining upcoming themes and competitions. Parents reported that this communication helped them support their children’s engagement throughout the week.
Our very well used Minibus continues to be a lifeline to so many children and families who otherwise wouldn’t be able to attend. For most children this is their first experience of travelling without their parents and is a cause for excitement each week. We’re so grateful that the lease cost of this vital asset is covered by 2 local charities as without it our impact would be reduced.
We’ve continued to share stories from the Bible and how they might be relevant to us today. The children joined in with drama, singing, games and competitions all with a background of promoting good behaviour, respect and kindness. Parents and teachers have reported on numerous occasions the positive impact Kidz Klub has had on children’s behaviour.
Page 3
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
## _**Young Helpers Programme (11-16 years)**_
Each September, young people reaching school year 7 are invited to join our Young Helpers team. This year saw approx. 35 teenagers volunteering across the four weekly Klubs.
The programme continues to be highly effective at developing leadership and responsibility in young people. We have a range of roles suited to varied strengths and experience which gives them a chance for personal growth and increased confidence. Several Young Helpers even progressed to leading sessions at the front — a testament to the effectiveness of this pathway.
## _**Trainee Team (16-18 years)**_
During the last year we’ve been working to develop a programme for those young people who have shown a real aptitude for leadership and are working towards becoming a full team member once they turn 18. This programme will provide them with elevated levels of responsibility with a documented pathway into our full adult team. We’re really excited to be launching this from 1st Sept ’25 with our first 2 trainee team members.
## _**Volunteers and Training**_
Volunteers remain central and key to everything we do. Without our incredibly dedicated and skilled volunteers it would be impossible for us to operate Kidz Klub effectively and safely. Whilst there have been a few team that have stepped back over the past 12 months it is exciting for us to welcome onboard about ten 18 year olds who are stepping up into our adult team. We continue to operate with approx 60 adult volunteers, with now almost 50% aged under 25. Their energy and enthusiasm helps to bring life and relevance to each Klub session.
Training is one of the pillars of our success is our continued programme of training. We delivered comprehensive training sessions in September 2024 and January 2025, covering:
- Safeguarding updates
- Supporting children with additional needs
- Introduction to the upcoming programme
We also commenced our first Essentials Leadership training for children and youth leaders. This was 3 days spread throughout 2025 and provided in-depth training on key topics that are affecting the lives of young people in today’s world, including how to manage anxiety, personal identity, family challenges and how to develop a Godly character.
Feedback from volunteers was extremely positive, and we observed improved engagement from children and young people as a result. Further training opportunities are being identified and developed.
Page 4
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
## _**Partnership with Local Churches**_
Our work remained strongly supported by the partnerships with local churches, who collaborate with us to provide activities, talks, outings, and pastoral support. This joint effort ensures that young people receive the care and guidance they need as they navigate their teenage years. This partnership is where the strength of Kidz Klub lay as the church is equipped to support young people way into adulthood.
## _**Youth Provision and Programme Development**_
Each church has spawned their own youth group mainly driven by Kidz Klub attendees who have become teenagers. We identified the need to ensure that young people are supported and given opportunities to grow in an environment that is specifically designed for their age. The youth leaders at each church are all undertaking this role as volunteers which is often over and above their full-time paid employment. With funding secured we were delighted to be able to employee Helen Wheeler as a Youth Director. This increased the overall support and scope Kidz Klub could offer to young people and local churches. Helen has been able to develop detailed training for youth leaders, support in the provision of resources and introduce new and innovative ways in which to support young people and their development. With the first year complete the increased engagement is tangible and we’re excited to see what the next few years will bring.
## _**Residentials and Special Events**_
Kidz Klub continued to operate its three-keynote annual residentials, each of which plays a significant role in our year-round provision.
## _13th – 15th December 2024 – Christmas Youth Weekend_
44 young people and leaders attended Dalesdown in West Sussex. The weekend provided festive fun, friendship, and a chance to explore the Christian faith through the Christmas story. This has become an invaluable time during what can be a challenging season for some families.
## _23rd – 26th May 2025 – May Camp_
45 young people and leaders joined over 400 others at Plumpton Racecourse for a weekend of camping. The event offered a weekend of activities, crafts, live music, and inspiring talks — plus the ever popular football tournament. We opened this event up to year 6 children as a positive way to introduce them to the youth programme of events, they’d be part of from Sept. This was a huge success and will be continued next year.
## _9th-18th August 2025 – “The Time of Your Life!” Summer Holiday_
108 young people and leaders attended the 10-day residential at The Poplars in Herefordshire. The programme continued to be split into two age groups (11–14s and 15–18s). This has worked well since COVID and has allowed a varied and age specific programme. Feedback remained high across all ages and team. This is the pinnacle event of the year for our youth programme and has impacted the lives of many over the years it has operated.
Page 5
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
Whilst all the events do operate at a cost, we have only ever charged no more than 50% of that to each young person. Many of those we work with are from the more deprived areas of the city and so we remain deeply grateful for the financial support from donors and Grantmakers, which ensures that no young person is excluded due to cost.
## _**Staff Team**_
Kidz Klub operated with a core staff team of four:
• Alan Tant (CEO): Continued to strengthen the organisation’s long term sustainability, including developing new revenue streams and securing regular donations and grants.
• Chris Jarvis (COO & Co Founder): Led training, best practice sharing, and operational oversight to ensure consistent impact.
- Debbie Jarvis (Co Founder): Focused on programme development and enhancing Klub
- effectiveness across local communities.
- Tina Tant (Office Manager): Oversaw administrative systems and supported
- programme delivery with efficiency and care.
• Helen Wheeler (Youth Director): Oversaw the development of youth work across the network. That includes both youth groups and the young helper programmes.
## _**Organisational Culture and Impact**_
Despite the challenges inherent in working with diverse communities, the feedback we receive consistently describes Kidz Klub as a **family environment** — a place of safety, encouragement, and growth. Young people report feeling supported, listened to, and empowered as their confidence grows.
## **Strategic Priorities for the Year Ahead**
As we look forward to 2025-2026, our focus remains on four key objectives:
1. Increasing the training and effectiveness of our volunteer team.
2. Strengthening and growing each existing Klub.
3. Expanding our model to new Klubs across the city.
4. Creating a charity that will continue to provide long into the future.
Page 6
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
## **Financial review**
Income for the year amounted to £234,838 (2024: £179,650) and expenditure £215,688 (2024: £187,202). The surplus was added to funds brought forward, resulting in £34,515 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 7
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **TRUSTEES' REPORT**
## **Statement of 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
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 the incoming resources and application of resources, including its income and expenditure, of the charitable company 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 accounting standards, comprising FRS 102 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 proper accounting records that can 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 trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 27 April 2026 and signed on its behalf by:
......................................... Judith Lewis Trustee
Page 8
## **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 2025.
## **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 The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
27 April 2026
Page 9
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
3
191,687
Charitable activities
4
9,578
Investment income
5
119
Total income
201,384
**Expenditure on:**
Charitable activities
6
177,401
Total expenditure
177,401
Net
income/(expenditure)
23,983
Net movement in funds
23,983
**Reconciliation of funds**
Total funds brought
forward
10,532
Total funds carried
forward
13
34,515|**Restricted**
**funds**
**£**
33,454
-
-
33,454
38,287
38,287
(4,833)
(4,833)
4,833
-|**Total**
**2025**
**£**
225,141
9,578
119
234,838
215,688
215,688
19,150
19,150
15,365
34,515|**Total**
**2024**
**£**
169,750
9,736
164|
|---|---|---|---|
||||179,650|
||||187,202|
||||187,202|
||||(7,552)|
||||(7,552)
22,917|
||||15,365|
The notes on pages 12 to 21 form an integral part of these financial statements. Page 10
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **(REGISTRATION NUMBER: 6596828) BALANCE SHEET AS AT 31 AUGUST 2025**
|**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|**2025**
**£**
192
192
27,449
22,407
49,856
(15,533)
34,323
34,515
-
34,515
34,515|**2024**
**£**
384|
|---|---|---|
|||384|
|||4,783
13,514|
|||18,297
(3,316)|
|||14,981|
|||15,365|
|||4,833
10,532|
|||15,365|
For the financial year ending 31 August 2025 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 financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 10 to 21 were approved by the trustees, and authorised for issue on 27 April 2026 and signed on their behalf by:
......................................... Judith Lewis Trustee
The notes on pages 12 to 21 form an integral part of these financial statements. Page 11
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **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 12
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## _**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.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
## _**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.
Page 13
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **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.
## **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.
Page 14
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **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 15
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **3 Income from donations and legacies**
|**Unrestricted**
**funds**
**General**
**£**
Donations and legacies;
Donations
108,270
Legacies
33,000
Gift aid reclaimed
25,942
Grants, including capital
grants;
Grants
23,900
Other income from
donations and legacies
575
191,687
**4 Income from charitable activities**
Charitable activities
**5 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Restricted**
**funds**
**£**
-
-
-
33,454
-
33,454
**Unrestricted**
**funds**
**General**
**£**
9,578
**Unrestricted**
**funds**
**General**
**£**
119|**Total**
**2025**
**£**
108,270
33,000
25,942
57,354
575
225,141
**Total**
**2025**
**£**
9,578
**Total**
**2025**
**£**
119|**Total**
**2024**
**£**
78,981
-
11,668
79,026
75|
|---|---|---|---|
||||169,750|
||||**Total**
**2024**
**£**
9,736|
||||**Total**
**2024**
**£**
164|
Page 16
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **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
32,391
2,304
3,658
822
9,357
7,256
1,687
7,643
1,198
-
295
618
672
192
99,725
177,401|**Restricted**
**funds**
**£**
-
14,428
-
-
-
-
-
-
8,526
-
-
-
-
-
-
15,333
38,287|**Total**
**2025**
**£**
9,583
46,819
2,304
3,658
822
9,357
7,256
1,687
16,169
1,198
-
295
618
672
192
115,058
215,688|**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|
Page 17
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **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.
The only 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.
PopeMedia, a firm owned by Connor Pope, was paid £836 for goods and print productions during the year (2024: £601).
## **8 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2025**
**£**
109,470
3,240
2,348
115,058|**2024**
**£**
88,843
2,109
1,917|
|---|---|---|
|||92,869|
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:|||||
|---|---|---|---|---|
||**2025**||**2024**||
||**No**||**No**||
|Staff||5||4|
No employee received emoluments of more than £60,000 during the year.
Page 18
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **9 Tangible fixed assets**
|**9 Tangible fixed assets**||||||
|---|---|---|---|---|---|
|**Furniture**
**and**
**equipment**
**£**
**Cost**
At 1 September 2024
1,555
At 31 August 2025
1,555
**Depreciation**
At 1 September 2024
1,555
Charge for the year
-
At 31 August 2025
1,555
**Net book value**
At 31 August 2025
-
At 31 August 2024
-
**10 Debtors**
Trade debtors
Accrued income
**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**
**£**
8,311||**Total**
**£**
9,866
9,866
9,482
192
9,674
192
384
**2024**
**£**
-
4,783|
||1,555||8,311|||
||1,555
-||7,927
192|||
||1,555||8,119|||
||-||192|||
||-||384|||
||||**2025**
**£**
46
27,403
27,449
**2025**
**£**
10,250
1,427
475
3,381
15,533|||
||||||4,783|
||||||**2024**
**£**
-
2,578
-
738|
||||||3,316|
Page 19
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **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 - £2,348 (2024 £1,917).
Contributions totalling £474 (2024 - £Nil) were payable to the scheme at the end of the year and are included in creditors.
## **13 Funds**
|**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Salary fund
Events grant funding
Minibus fund
**Total funds**|**Balance at**
**1**
**September**
**2024**
**£**
10,532
4,833
-
-
4,833
15,365|**Incoming**
**resources**
**£**
201,384
10,500
14,428
8,526
33,454
234,838|**Resources**
**expended**
**£**
(177,401)
(15,333)
(14,428)
(8,526)
(38,287)
(215,688)|**Balance at**
**31 August**
**2025**
**£**
34,515
-
-
-|
|---|---|---|---|---|
|||||-|
|||||34,515|
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.
Page 20
## **KIDZ KLUB BRIGHTON & HOVE LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
|**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|
## **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**
**£**
192
49,856
(15,533)
34,515
**Unrestricted**
**funds**
**General**
**£**
384
13,464
(3,316)
10,532|**Restricted**
**funds**
**£**
-
-
-
-
**Restricted**
**funds**
**£**
-
4,833
-
4,833|**Total funds**
**at 31**
**August**
**2025**
**£**
192
49,856
(15,533)|
|---|---|---|---|
||||34,515|
||||**Total funds**
**at 31**
**August**
**2024**
**£**
384
18,297
(3,316)|
||||15,365|
Page 21