Charlty reglstrdtlon number 1052384 (England and Wal85) SOUTH CAVE KIDS CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
SOUTH CAVE KIDS CLUB LEGAL AND ADMINISTRATIVE INFORPIATION Trust9 Mr S Langton W Peers Charlty reglstratlon 1052384 Prlnclpal address &yJth Cave C E Primary Sctrml Church Stre@t Ih Cave Easl Yorkshire HU15 2EP Indgp8ndent examlner Trevor Mark Rackham Rad(hwn'sAccountants Lirnrted 3 Mellon EnteIse Park ReddlTff Road Mellon East Yorf(shire HU14 3RS Accountsnts R*haMS Auntants Limlled 3 Melton Enterpri8e PaTk Redcliff Road Melton East Yorkshire HU14 3RS
SOUTH CAVE KIDS CLUB CONTENTS Page Trustges, rep1 Independent examinerf8 report Statement of financial advities Balance she8t Notes to the financkgl statwn8nts 6-13
SOUTH CAVE KIDS CLUB TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their annual rew)rt and finanaal StateMts for the year ended 31 Auwst 2025. The financial statements have been prepared a[rd with the C{mJnting wliues sel out in note 1 to the finanal statements and comty witt) the charity's constsiutw. the Charities Ad 2011 'A¢wunling and Reporting by Charities.. Statement of Recommended Pra¢Xice applite to charities preparing their accounts in aordanCe wth the Finanual Reporling Standard apl¢8tre in the UK Reputdic of Ireland IFRS 1021. leffectNe 1 January 2019). Objectlves and ac11vltles The charity's principle activity continues to be Ihat of prDvNJing the nessary facilities for the daily car&, recreation and oducation of childcare during out of sehtsol r8 and holidays.. the ch8rity has been min(ffiil of the Public Benefft requirements as set wt by the Charifies CrAnmi$sion when setlirvJ thr objethes. Public benefft The tSteeS have paid due regard to guid8nce iSSLd by Ihe Charity Gornmission In ddIng wh8t aciviknes the tharity should urKlertake. Achie¥emgnts and perfomiance snifiCant actwit$ and achigvemenls againsf obJ&clives Thg ckjb continued to prokide their of school $ chikkare facilty to enable p8rerrts to take up paid employment, both in temi time aThJ Sctr lIdays. Flnanclal reylew It is the policy of the charity lo= a. maintain liquid unrestricted fvn(ts. whlch are free reserves of the so•, at a level suffic1 lo cover the costs for a pericxl of at l&asl thre8 months. b. maintain addrtional re8erve5, which are free or restried reserves of the charrty, at a level sufficient to ¢over the current and fvturè nèed8 for maintaining and rAng Iha CharaS tyjilding. The charity now has £84.981 {£81,180 '. 2024) in total fdS induding value of the buildiThJ. Thor8 wa5 £21.77S in the bank as compared to £17.481 in the previous y8ar. There was also £1,048 (£1.063 .' 2024) held in cash accounts. ResoNes polky It is th& policy of th& charity that unrestricted furKJs whH* have not been desunated for a Specific use should be malntaned al a level equivalent to three monfh'5 eXpen(fre. The trustees conshler Ihat reseNes at this level 11 ensure th81, in the event of a wgnrficant drop in fvnding, trY will be atle to continue the charitys current activities whlle conslderation is given to way8 in addilional fijnds may be r81sed. This level of reserva8 has b88n Maintined throughout the year. structure. governancg and management The ch&ity is constitrrt&l by a Trust Deed dabj 13th March 1995. The trustee8 who served duiing the year and up to fr date of wgnature of the finanrxal 8tatern8nts we: Mr S Langton W Pews Recwjyment and 8ppolnfmenf oftnistees Appointment of Injstees 18 govemaj by th8 Tnt t)e8d of the tharity and Ihe Board of the Trustees Is auth0ri8ed to appoint new trustees lo fill vacancles arf&ng throu resigrHtion death of an existing tr(tee.
SOUTH CAVE KIDS CLUB TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Tho tru s. r6POrt was approved by the Boartl of Trustees. Mr 29 June 2026
SOUTH CAVE KIDS CLUB INDEPENDENT EXAMINER'S REPORT TOTHE TRUSTEES OF SOUTH CAVE KIDS CLUB I rerKrt to the trustee5 on my examiiation of Ihe finarKAal slatém6nts of South C8¥e Trfjds Club (tho tharityl f(w the year ended 31 August 2025. Responslbilities and bas1$ of report As tha Iruslees of the chartty you are le3FSt1 Ae for the preparalior) of the financial stal£mnts in acwdaw wrfh the requirements of the Charrties Act2011. I report in respecl of my examination of Ihtr tharitys ffnanci81 statém6nls rarried out under seolon 145 of the ChariiiÈs Ad 2011. In (arrying out my eInation I have toH(hved Ihe DirpGtions given by the Charity Commission under sectiori 145(5)(bl of thg CharitiesAct 2011. Independent gxamlnorfs slatThnt Your attention is dra¥n to the facl that the tharity has prepared the ffin2ncAd statements In accordance with the relevant vèrsion of th8 Sfatemenl of Rmme[KIed Ptice ap[41ble lo charities proparing th81T finanaal statements In 0rdè wilh the Finanaal Reporbng Stsndard appkable in the UK and RepL)lItt of IreLgnd (FRS 1021 in preferen to tre A(xx)unting arKI Rewjrting by Charilies". Statement of Recommended PradKa issued on 1 April 2005 which is referred to in the exlant regulations but ha8 now beèn Mthdrawn. l understand that this has been don6 in order for the [anCIal statemerts to promde a true arKI fair in aLrae8 with UK Generauy AlpIed Ac(xJundng Pra¢U¢e. I have completed rHy examinatlon. l ¢onfimi that no mattw5 ha corne to my 8ttenbon in conneLOon vAlh the 8xamlnation giwing me cause to be&eve that any material rew ac4)unting rewrds wwe not kept in respect of the th81ity as rwired by seOn of the CharftiesAct 2011. th& slatemants do not aeLord with Ib rd. or tho finaneial statements do not )Mpty with the appbcaÈ4e wuwements nCernI)g the forn and content of financial stsÉements set out it) Ihe ChaiitiÈs (A(xnts and Reports) Regulations 2008 other than any requlrement that the finanual statements gwe a and fair vtew. %tht¢h is not a rnatter considered as part of an independt ex8min8bon. I have no concems and have ¢xffie xoss no other mattefs in nneCl the examinatlon to which attenlon Shk1 be drawn in Ihis r8POrt in order to erth a proper underslanding ofth& financial statsments to be reached. Trevor Mark Rackham Rackham's AcLountants Limit& 3 Mellon Enterprise Park Redclliff Road Melton East YoTkshire HU14 3RS 29 June 2026
SOUTH CAVE KIDS CLUB STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Total Unrestrlcted Rostrlcted funds 2024 Totsl funds 2026 funds 2026 . 2025 2024 . 2024 Income from: Donations and1ogad8S Charitabl8 actmties Inve8tments 4,130 4.130 186.993 186,993 167,115 53 167,115 53 Total Incom 187.061 4.130 191,191 167,168 167,168 ¢harltable actItIeS 179.238 8.153 187.389 164,977 4,231 169,208 Net Incomellexpendlturel and movemont In funds 7,825 (4,0231 3.802 2,191 {4.231) 12,040) Reconclllatlon of funds- Fund balances al 1 September 2024 1.003 80.176 81,179 {1,188} 84,408 83.220 Fund bo]an¢ps at 31 August 2025 8,828 76,153 84,981 1.003 80,177 81,180 The statement of financial athiiies inchKles all gwns and losses recognised in the year. All In¢>)me and expenditure deriv8 from continuing 8ctiviti8S.
SOUTH CAVE KIDS CLUB BALANknE SHtET ASAT31AUGUST2025 2026 2024 Noies Flxed a55ets Tangible 8SS8ts 11 78.359 83.179 Curtent assots Debtors Cash al bank and in hand 12 6.498 22.823 8.192 18.543 29.321 26,735 Credltors: amounts lalllng due wlthin one year 14 (6.894) 19.346) Net current ass8ts 22,427 17,389 Totsl assots16ss current Ilabllltles 100,7e6 100,568 Credltors: amounts falllng duè aft•r morg than one year 15 (15,805) (19,3881 Net a880ts 84,981 81.180 The fund8 of th& charlty Restricted income frJr¥Js Unresfn'cted fijnds 17 18 76,153 8,828 80.1T7 1,003 84,981 81.180 statentS we apprOvj by the truste85 on 29 June 2026
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng pollct8s Charfty Infomiatlon SDulh Cave lfjds Clth is an rncOr[)r. drity r8gtad in England and Wdles. 1.1 Accountlng convenllon Th8 financlal statements have been prepared in aw)rdanc& Y+ilh th& charity's goveming document, the Charities Act 2011, FRS 102"Th6 Hnanctd Rewting Standard applicable in the UK and Republ of IreL2r. and the Ch8ri1ies SORP 'AccountiThJ 8nd Rewrtlro by Charibes.. Statement of R0MMended Practice applicabl8 to charities "preparing "their accourts in rdance wth th8 Finaneial Reportlng Standard applicable in UK and Republic of Ireland (FRS 1021". The charity is a Public Benefrt Entity as fined by FRS 102. The tharity has taken a¢fv8ntage of the In the SORP for charitte5 not to Ppare a statmnl of cash flows. The ffinanci818tatemenls have been prepared under the historical cost convention. The prinupal accounting po15cleg adopted are set out below. 1.2 Golng concern At the lime of approving the financial statements. the tNstees have a rea50nable expectat1 that Ihe charity has adequate resources to continu8 in OForatM)nal 8xisl8nce for the foreseeable fvlure. Thus the tnBtoes ¢ontinu8 tr) adopt the going concem bask8 of accntirj in preparing the finanoal statement8. 1.3 Charltable funds Unrestrfcted funds are aVailae for use at disL¥etknn of the trustees in furtherance of thelr charitable ctJjeLlive8. Restrlcted furKts a subject to ¥Fwific by donors or gfanlors as to how they may be us8d. Th@ purposes and use8 of the restricted fuThts are set out n the to th& financial statements. 1.4 Income Income is recognised when Ihe tharfty 18 legally ttilled to it after any performance conaltions have been met, the amounts C8n be measured reliably. and ki is probable that income will be received. Legacle8 are recognl8ed on rpt or Othese rf the charlty has been notlfied of an impendirwJ dBlribution, the amount Is known. and repl is expected. tf the amount 18 not known. the legacy is treated as a contingent a88eL 1.5 Expendlture Expendrture is recc#Jnised there Is a legd or constwctive obligation lo transfer economic benefit to a thlrd party. it Is probable that a transfer of enoMiC benefrts 11 be requwed in setUemenL and the amount of the obligation can be mea8ured relia. Expenditure ig dass[rd by thrty. Tr Grtsts of each actsvity are up of the total of dIt costs and shared costs, irKluding support costs involved in undertakir¥J each aty. Dlrect cost8 atlributaU8 to a single activty are l0&ted direcuy lo that activty. Shared costs contribute lo more ihan one acbvity and 8UPPOrt eosls which are nol attributatAe lo a single activity are 8pptsrtned bewn those acb'vitEs on a basls consistent wlh the uso of reswrces. Central staff cosls are 011rxated on the basls of me 8penl. and daprecialion charges are dlocated on the rA)rt¢cffl of the asseys use.
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accountlftg pollcles Icontlnuedl 1.6 Tanglble fixèd asgèts Tangible fixed assets are inibally measured at CO8t and subsequenty me8sur&J at cost or ValtiOn, net of depreaalK)n arml any impairment Ios8es. Depreclation Is réeognised so as to wrhe off the cost or valL1)n of assets less their residual values over their useful lives on the follcwing bases". Freehold land and buildlngs Fixtures and fitbngs Compuier5 5% redwng balarKe 150% reding balan( straight line over 3 years The gan or k)ss atistng on the disposal of an asset is detemiined as the difference beeen the sale proc8ed8 and the (rrying value of the asset, and is recrwi5ed in the ststement of financial activ&s. 1.7 Impalmwnt of fixgd assets At each rewrting erKJ date, the charity revie•VS the carrying amounts of its taThJibl8 as$8ts lo detemlne whether there is Y indirati( that th &ssets have sufferBd an impaim)6nl loss. If any such Indatn exists. the recoveraue amount of the asset is estimat&J in o(der to detemiine the extent of the impairment lo&s {if any). 1.8 Cash and cash equlvalents Cash and cash U1Valents irKlud8 Cash in h8nd, d8F#lSits held at call wth banks, other 8hort-lemi liquid investments with original maturities of thee mcnths or less. and bank oY8rdrafts. Bank overdrafts are shovén wlthin borrowings in currenl liabilrties. 1.9 Retlrement benefits Paymonts to defin8d c(w*dtArtton retiremtt befft sthemes are (tharged as an expense as they fall dua. Income from Ik•natlons and legacles Restrl¢ted funds 2025 Restrlctod funds 2024 Grar 4,130 Income from charltable a¢tlvltle8 Unrestrlcted Unwtrlctèd funds funds 2025 2024 Char5tablg Income Parents. fees 186,993 167,115
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCEAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from Investments Unrestrfcted Unr88trlcted lunds funds "2025 2024 Interest receNable 68 53 Expondtturo on charttable athluos Charftsble Charltable èxpèndlture expendlture 2025 2024 Dirèct costs Staff costs Depreciation and ImpalmnI EqulKKnent, toys, craft Food costs 150.092 4.820 2,785 7.271 128.581 5,046 3,476 6,919 F li Hollday dub Rates, elettric etc Repair3 and maintenance Insurance Telephone Poslage and st8tion8ry Bank charges Other running costs and licenses Payroll proce88ing Interest payable 5.906 3.748 2,807 977 784 436 3.473 3.892 988 1,153 428 55 4,889 1,061 532 7,843 1.101 628 186,441 168,290 Sharg of support and governance co8ts18ee note 61 Govemance 948 918 187.389 169,208 Analys18 by fund Unrestricted fvjnds Restricted fvnds 179.236 8.153 164,977 4.231 187,389 189,208
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Support costs allocated to activities 2025 2024 Governance costs 948 918 Analysed between: Charitable expenditure 948 918 Net movèment in funds 2025 2024 The nel movement in funds is slated after chargingllcredilingi". Fees payable for the independent examination of the charity's financial slalemenls Depreciation of owned tangible fixed assets 948 4.820 918 5.046 TnJste&s None of the trustees lor any persons connected with them) received any remuneration or benefits from the Charity during the year. Employees The average monthly number of employees during the year was.. 2026 Number 2024 Number Administration Non-adminislralion Total 12 12 Employment costs 2025 2024 Wages and salaries Social security costs Other pension ¢osls 144,593 2,218 2,584 125,542 464 2,131 149,395 128,137 There were no employees whose annual remuneration was more than £60,000. 10 Taxation The charity is exempt from taxation on ils activities because all its income is applied for charitable purposes.
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 11 Tanglble flxed assets Fmhold land Ftsture5 and Ctsmwte d bulthngB frttlngs Totsl At 1 Sept8mber 2024 139,686 15.079 1,522 158,267 Al 31 August 2025 139.666 15,079 1,522 156,267 "Dgpreclatlon and Impalrnigllt Al 1 September 2024 Depreciation charged in the year 59,490 4.023 12,408 631 1,190 73,OB8 4,820 Al 31 AugLt 2025 63,513 13.039 1,356 77,808 Carrylng amount Al 31 August 2025 76.153 2.040 166 78,359 At 31 August 2024 80,176 2.670 333 83.179 12 Debto 2025 2024 Amounts falllng due wlthln one ygar. Trade debtor8 other debtors PrepayThents and accwed wKome 5,595 7,060 510 903 6,498 8,192 13 Loan5 and overdrafts 2026 2024 Bank loans 19.320 22,903 Payab18 thIn one y6ar Payable after one y8ar 3,515 15.80S 3,515 19,388 10-
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 14 Credltors: amounts falllng du& withln on& year 2025 2024 Bank bans Other taxation and Soci81 security Other creditors Accruals and defeThed income 13 3,515 1,458 $74 1,247 3.515 941 3.234 1,656 6,894 15 Creditors: amounts f&lllng due after more than one year 2026 2024 B8nk108ns 13 15,805 19,388 18 Retlrement benefit schemes 2025 2024 Deflned contrfbutlon xhemes Charge to profil LY108s In reSpt of defin1 contribUn sdme8 2,131 The charity operates a defined CtributIc penon scheme for all qualifyirtrJ employees. The 8ssets of the 8cheme are held separatety from those of Ihe dwrity in an irKJependenUy adminlstered fijnd. 17 Restrkted fvtMIs The restricted funds of the L)arity comprise the unexpeNled bdances of donalions and grants held on trust suL4'e(* to specific corKlitions by donors as to they may be used. At1 Incomlng Resources At 31 August September resources expended 2025 2024 New build fiJTh ERYC Sbucturnl Imwovements 80,176 14,0231 14.1301 76,153 4,130 80.176 4,130 18,1531 76.153 Pr•vlou8 year: At1 Incomlng Re8our¢e8 At 31 August September re50urce5 expended 2024 2023 New build fund 84.408 (4,2321 80,176 11
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCIAL STATEMENTS {coKnNUED) FOR THE YEAR ENDED 31 AUGUST2025 18 Unrestrlcted funds The unrestiicted fund8 of the charity comwi8eth& uneXpd baL9nces of dotIOnS and grants which are rbjl sublecl to sp_ecific condifyons by donors and gr8ntor8 as to how thoy may be used. Tse include designated fvnds Yéhich have Lwn Set aside out.of unre8ts1cted.furKJs by the tnjstees for" 8pècifie"pury)080S.""""" "-" At1 In¢omlng Resources Soptgmbfrr rasources exponded 2024 Transf8rs At 31 August 2026 Unrestiicted UlEnent General fvrKIs 3,003 12,000) (797) (178.439) 2206 6.622 187.C61 1.003 187,Cfj1 (179.236) 8,628 Prevlou¥ year. Incomlng Resourc8 Soptember resources expgndgd 2023 Transfers At 31 August 2024 Unrostricted equIent General fiJnds 3,320 (4.508) {8161 {164,161) 499 (499) 3.003 {2,OWI 167.168 (1.188) 167,168 (164,9771 1.003 19 AnaEysEs of net assets betn funds Unrgstrfcted furtdg 2025 R8Strlctsd funds 2025 Trrtal 2026 Al 31 August 2025: Tang(ble assets Current a8setsl(liabilities) Long te liabilit(es 2,2( 22,427 {15,8051 76.153 78,359 22,427 115.8051 8,828 76.153 84,981 unr95trl¢ Restrlcted funds funds 2024 2024 Total 2024 At 31 August2024: Tangible assets Currant assetslQlalIoes) Long temi liabilities 80.1TI 83,179 17,389 {19,388) 17,389 {19,3881 1.003 80,1TI 81,180 12-
SOUTH CAVE KIDS CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 20 Related party transactions There were no dis¢losable related party transactions during the year12024 - none). 13-