2025-09-05-accounts

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LINDLEY OUT - OF - SCHOOL CLUB

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 5TH SEPTEMBER 2025

Charity Commission Reference Number ~~1067540~~

Company Registered Number ~~3406222~~

WALTER DAWSON & SON CHARTERED ACCOUNTANTS & STATUTORY AUDITOR

First Floor , Unit 12 Pennine Business Park Longbow Close Bradley Huddersfield, HD2 1GQ

LINDLEY OUT - OF - SCHOOL CLUB

REPORT AND FINANCIAL STATEMENTS

~~Contents~~		~~Page~~
Legal and Administrative Information		1.
Statement of Trustees’ Responsibilities		2.
Report of the Trustees		3~~-~~4.
Independent Examiner's Report		5~~-~~6.
Statement of Financial Activities		7.
Balance Sheet		8.
NotestotheFinancialStatements		9~~-1~~5.

LINDLEY OUT - OF - SCHOOL CLUB

LEGAL AND ADMINISTRATIVE INFORMATION

1. CONSTITUTION

Lindley ~~-~~ Out ~~-~~ Of ~~-~~ School Club is a company limited by a guarantee(Company No. 3406222) and a registered charity (Charity No. 1067540) governed by its Memorandum and Articles of Association.

2. DIRECTORS AND TRUSTEES

The directors of the charitable company ("the charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

The trustees serving during the year and since the year end were as follows:

Trustees:

J. Dyson N. Staniforth D. Ridgwick V. Golding

~~Independent Examiner:~~ Walter Dawson and Son First Floor, Unit 12 Pennine Business Park Longbow Close, Bradley Huddersfield, HD2 1GQ ~~Bankers:~~ Lloyds TSB 1 Westgate Huddersfield HD1 2DN ~~Registered Office:~~ Gledholt Methodist Church Edgerton Grove Road Huddersfield HD1 5QX

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing a trustee's report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity's trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing the financial statements, the trustees are required to:

(a) select suitable accounting policies and then apply them consistently;
(b) observe the methods and principles in the Charities SORP;
(c) make judgements and estimates that are reasonable and prudent;
(d) state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
(e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to 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 or other irregularities.

In so far as the trustees are aware:

(a) there is no relevant audit information of which the charitable company's auditors are unaware; and
(b) the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 5TH SEPTEMBER 2025

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 5th September 2025 which are also prepared to meet the requirements for a directors report and accounts for Companies Act purposes.

The legal and administrative information set out on page 1 forms part of this report.

The financial statements comply with the Charities Act 2011, Companies Act 2006, the Memorandum and Articles of Association and 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 (FRS 102).

1. Structure, Governance and Management

The management of the charity is the responsibility of its directors, who are elected at each annual general meeting. The directors also act as the charity's trustees.

2. Objectives and Activities

The principal activity of the charity is to provide the necessary facilities for the daily care, recreation and education of children during out of school hours and school holidays.

When planning the activities for the year, the trustees have considered the Commission's guidance on public benefit.

3. Achievements and Performance

The charity has made a deficit of £28,819 (2024: deficit £1,183). This has resulted from an increase in the wages and salaries to £242,295 (2024: £218,335). This was due to an increase in the number of employees to support the work that was carried out was more than expected. The rise in the living wage in April led to a significant increase also. The Club also now has more contracted staff and those aged over 21.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB

| report to the charity trustees on my examination of the financial statements of the charitable company for the year ended 5th September 2025 which are set out on pages 7 to 15.

Responsibilities and Basis of Report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's financial statements as carried out under Section 145 of the Charities Act 2011 (the '2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under Section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

(a) accounting records were not kept in respect of the company as required by Section 386 of the 2006 Act; or
(b) the financial statements do not accord with those accounting records; or
(c) the financial statements do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
(d) the financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK (FRS 102).

LINDLEY OUT - OF - SCHOOL CLUB

STATEMENT OF FINANCIAL ACTIVITIES

~~(INCLUDING INCOME AND EXPENDITURE ACCOUNT)~~ FOR THE YEAR ENDED 5TH SEPTEMBER 2025

						Unrestricted	Total Total
						Funds	2025 2024
						£	£ £
INCOME	AND ENDOWMENTS
FROM:
Investments					5	3,094	3,094 1,559
Charitable		Activities			6	270,870	270,870 269,286
TOTAL INCOME			AND ENDOWMENTS			273,964	273,964 270,845

EXPENDITURE		ON:
Charitable Other		Activities			7 8	301,345 1,438	301,345 270,651 1,438 1,377
~~TOTAL EXPENDITURE~~						302,783	302,783 272,028

~~NET INCOME~~ Transfer Between				Funds		( 28,819) :	( 28,819) (1,183) : :
~~NET MOVEMENTS IN FUNDS~~						( 28,819)	( 28,819) (1,183)
RECONCILIATION OF FUNDS
Total Funds at 6th September 2024						110,074	110,074 111,257
TotalFundsat5thSeptember2025						81,255	81,255 110,074

All incoming resources and resources expended derive from continuing activities.

LINDLEY OUT - OF - SCHOOL CLUB

			LINDLEY OUT~~-~~OF~~-~~SCHOOL CLUB	LINDLEY OUT~~-~~OF~~-~~SCHOOL CLUB	LINDLEY OUT~~-~~OF~~-~~SCHOOL CLUB	LINDLEY OUT~~-~~OF~~-~~SCHOOL CLUB	LINDLEY OUT~~-~~OF~~-~~SCHOOL CLUB
			BALANCE SHEET AS AT 5TH SEPTEMBER 2025
					2025			2024
				£			£	£		£
FIXED		ASSETS
Tangible Assets CURRENT ASSETS			12				297			370
	Stock Debtors Cash at Bank and in Hand		13	~~-~~ 3,458 89,867				45 1,674 121,494
				93,325				123,213
~~CREDITORS: ~~Amounts Falling DueWithin OneYear			14	( 12,367)				( 13,509)
~~NET CURRENT ASSETS~~						_	80,958 81,255		____109,704	109,704— 110,074
The Funds of the Charity:
UNRESTRICTED FUNDS
	General Funds		17				81,255			110,074
							81,255			110,074

The directors consider that the charitable company is entitled to exemption from the requirement to have an audit under the provisions of Section 477 of the Companies Act 2006. Members have not required the company under Section 476 of the Act to have an audit for the year ended 5th September 2025. The directors acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with Section 386 of the Act, and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company, as at 5th September 2025, and of its surplus for the year then ended in accordance with the requirements of Section 396 of the Act, and which otherwise comply with the requirements of the Act relating to the financial statements so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 20th October 2025 and signed on their behalf by:

J. Dyson TRUSTEE

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 5TH SEPTEMBER 2025

STATUTORY INFORMATION

Lindley Out ~~-~~ Of ~~-~~ School Club is a charitable company domiciled in England and Wales, registered number 3406222. The principal place of business is the registered office, details of which are set out on page 1.

2. COMPLIANCEWITH ACCOUNTING STANDARDS

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 (FRS 102), Charities SORP (FRS 102) and the Companies Act 2006.

ACCOUNTING POLICIES

The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

The particular accounting policies adopted are as follows:

(a) ~~Donations, Legacies and Similar Incoming Resources~~ Donations, legacies and similar incoming resources are included in the year in which they are receivable, which is when the charity becomes entitled to the resource.
(b) ~~Grants Receivable and Local Authority Fees~~
Grants receivable and local authority fees are credited to the Statement of Financial Activities (SOFA) in the year for which they are received.Deferred income represents amounts received for future periods and is released to income resources in the period for which it has been received.Government grants related to the Job Retention Scheme are recognised in the SOFA in the period necessary to match the grant with the related costs that they are intended to compensate.
(c) Investment Income Income from investments is included in the SOFA in the year in which it is receivable.

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 5TH SEPTEMBER 2025

3. ACCOUNTING POLICIES

(d) ~~Expenditure~~

All expenditure is included on an annual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

(e) Tangible Fixed Assets

Depreciation is provided on a reducing balance basis over the expected useful lives of each category of tangible fixed assets:

Fixtures and Fittings

20% per annum on written down value

(f) ~~Stock~~

Stocks have been valued at the lower of cost and estimated selling price less costs to sell.

(g) | ~~Pension Costs~~

The charity operates a defined contribution pension scheme for the benefit of its employees. Contributions payable are recognised in the SOFA when due.

(h) ~~Leasing~~

Rentals payable under operating leases are charged to the SOFA ona straight line basis over the period of the leases. The benefits of lease incentives are recognised in the SOFA over the lease period on a straight line basis.

(i) ~~Fund Accounting~~ Funds held by the charity are either:
. Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
. Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
. Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 5TH SEPTEMBER 2025

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3. ACCOUNTING POLICIES

(j) | Cash Flow Statements

The charity qualifies as a small company under the Companies Act 2006. The trustees have elected to take advantage of the exemptions under FRS 102 not to prepare a cash flow statement.

LEGAL STATUS OF THE CHARITY
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up the liability in respect of the guarantee is limited to £10 per member of the charity.
INVESTMENTS

		Unrestricted	Total	Total
		Funds	2025	2024
Bank Interest Received		£ 3,094	£ 3,094	£ 1,559
		3,094	3,094	1,559
CHARITABLE	CHARITABLE ACTIVITIES
		Unrestricted Funds	Total 2025	Total 2024
Fees		£ 270,870	£ 270,870	£ 269,286
		270,870	270,870	269,286

CHARITABLE ACTIVITIES

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 5TH SEPTEMBER 2025

7. CHARITABLE ACTIVITIES

7.	~~CHARITABLE ACTIVITIES~~
		Unrestricted	Total Total
		Funds	2025 2024
	Wages, Salaries and Pensions (including NI)	£ 242,295	£ £ 242,295 218,335
	Rent	30,544	30,544 25,612
	Administrative and Travel Costs	6,023	6,023 5,534
	Materials	13,978	13,978 12,667
	Food	7,382	7,382 7,079
	Training Costs	1,050	1,050 1,332
	Depreciation	73	73 92
		301,345	301,345 270,651
8.	OTHER COSTS	Unrestricted Funds	Total Total 2025 2024
	Accountancy Fees	£ 1,425	£ £ 1,425 1,364
	Sundry Expenses	13	13 13
		1,438	1,438 1,377
9.	STAFF COSTS AND TRUSTEES' REMUNERATION
			2025 2024
	Wages and Salaries		£ £ 231,785 204,333
	Social Security Costs		7,092 10,925
	Other Pension Costs		3,418 3,077
			242,295 218,335

No employee received remuneration amounting to more than £60,000 in either year.

Trustees received no remuneration and were not reimbursed for any of their expenses in either year.

The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

		2025 2024
Charitable	Activities	No. No. 20 19
		20 19

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 5TH SEPTEMBER 2025

10. NET INCOME/(EXPENDITURE) FOR THE YEAR

	2025 2024
This is stated after charging:	£ £
Depreciation	73 73
AccountantsFee	1,425 1,364

11. CORPORATION TAX

The charity is exempt from tax on income and gains falling within Section 505 of the Taxes Act 1988 or Section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

12. TANGIBLE FIXED ASSETS

	Fixtures and Fittings	Total
Cost: At 6th September 2024 Additions At 5th September 2025 ~~Depreciation:~~	£ 4,895 - 4,895	£ 4,895 - 4,895
At 6th September 2024	4,525	4,525
Charge for Year	73	73
At 5th September 2025	4,598	4,598
Net Book Value:
At 5th September 2025	297	297
At5thSeptember2024	370	370

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 5TH SEPTEMBER 2025

13. DEBTORS	13. DEBTORS			2025 2024
				£ £
Prepayments and Accrued Income				3,458 1,674
				3,458 1,674
14. ~~CREDITORS:~~ Amounts Falling Due Within One Year				2024 2024
Other Creditors				£ £ 7,025 7,275
Pension contributions				687 815
Accruals and Deferred Income				4,655 5,419
				12,367 13,509

15. PENSION COSTS

The charity operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the charity in an independently administered fund. The pension cost represents contributions payable by the charity to the fund and amounted to £3,418 (2024: £3,077). Contributions totalling £687 (2024: £349) were payable to the fund at the year end and are included in creditors.

16. LEASING COMMITMENTS

The charity had total commitments under non ~~-c~~ ancellable operating leases as detailed below:

			2025 2024
	~~Operating Leases Which Expire:~~		£ £
	Within One Year		2,373 2,373
	Between One to Five Years		- -
	After More than Five Years		- -
			2,373 2,373
17.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
			General Total Funds Funds
	Tangible Fixed Assets		£ £ 297 297
	Current	Assets	93,325 93,325
	Current	Liabilities	( 12,367) ( 12,367)
	NetAssetsat5thSeptember2025		81,255 81,255

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB

REPORT AND FINANCIAL STATEMENTS

LINDLEY OUT ~~-~~ OF ~~-~~ SCHOOL CLUB

LEGAL AND ADMINISTRATIVE INFORMATION

1. CONSTITUTION

2. DIRECTORS AND TRUSTEES

~~Trustees:~~

1. ~~Structure, Governance and Management~~

2. ~~Objectives and Activities~~

3. Achievements and Performance

~~Responsibilities and Basis of Report~~

Independent Examiner's Statement

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STATEMENT OF FINANCIAL ACTIVITIES

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2. ~~COMPLIANCEWITH ACCOUNTING STANDARDS~~

3. ACCOUNTING POLICIES

(e) ~~Tangible Fixed Assets~~

3. ACCOUNTING POLICIES

(j) | ~~Cash Flow Statements~~

7. ~~CHARITABLE ACTIVITIES~~

10. ~~NET INCOME/(EXPENDITURE) FOR THE YEAR~~

11. CORPORATION TAX

12. TANGIBLE FIXED ASSETS

15. PENSION COSTS

16. LEASING COMMITMENTS

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LINDLEY OUT - OF - SCHOOL CLUB

LINDLEY OUT - OF - SCHOOL CLUB

Trustees:

1. Structure, Governance and Management

2. Objectives and Activities

Responsibilities and Basis of Report

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LINDLEY OUT - OF - SCHOOL CLUB

2. COMPLIANCEWITH ACCOUNTING STANDARDS

(e) Tangible Fixed Assets

(j) | Cash Flow Statements

7. CHARITABLE ACTIVITIES

10. NET INCOME/(EXPENDITURE) FOR THE YEAR