Taxal & Fernilee Out Of School Club
Trustees Report to August 2025 Registration No. 107528
What has happened over the last year?
It has been another difficult year with numbers not increasing for morning and afternoon sessions, but as holiday club has a great reputation, numbers are ever increasing and children come from the surrounding schools. The rent has continued to have an effect on funds
Food prices NI contributions Tax free childcare Staffing Training – Forest school, NPQ
Reception children increase in numbers and not many siblings, only a few leaving from year 6 Price increases for September 2025 which can’t be helped.
New committee members
Changes to the EYFS for September Amendments made to policies for the EYFS changes – safer recruitment, child absence for long periods of time, safer eating, safeguarding training, paediatric first aid, whistleblowing, children’s privacy in nappy changing amongst other minor changes. Sustainability and climate action plan.
Food policy
Sarah Heyes
Manager
TAXAL & FERNILEE OUT OF SCHOOL CLUB REGISTERED CHARITY NUMBER: 1075281 INDEPENDENT EXAMINER’S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Leathley & Co - Whaley Bridge Office
1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Enter trade name Contents
| Page | |
|---|---|
| Business Details and Approval | 1 |
| Independent Examiner’s Report | 2 |
| Profit and Loss Account | 3 |
| Balance Sheet | 4 |
| Notes to the Accounts | 5 |
Enter trade name Business Details For The Year Ended 31 August 2025
Proprietor Taxal & Fernilee Out Of School Club Accountants Leathley & Co - Whaley Bridge Office AAT Member in Practice 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Taxal and Fernilee Out Of School Club Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the Trustees to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently.
-
make judgements and estimates that are reasonable and prudent.
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Sarah Heyes Manager
Approved by the board on 28th May 2026
Page 1
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Independent Examiner’s Report For The Year Ended 31 August 2025
Independent Examiner's Report to the trustees of Taxal and Fernilee Out Of School Club
I report to the charity trustees on my examination of the accounts of Taxal and Fernilee Out Of School Club for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('The 2011 Act').
I report in respect of my examination of your charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material aspect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act ; or
-
the accounts did not accord with those records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) regulations 2008 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
-
the accounts have not been prepared in accordance with the Charities SORP (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.
Amy Carter
Page 2
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Profit and Loss Account For The Year Ended 31 August 2025
| Turnover Sales Streetgames - HAF Funding Other Income Bank interest receivable Expenditure Wages and salaries Staff training Staff entertaining Rent Repairs and maintenance Cleaning Food Activities Gifts and Hampers Uniform Kitchen Equipment Vehicle fuel costs Computer and IT consumables Insurance Telecommunications External Services Accountancy fees Legal fees Subscriptions Sundry expenses Depreciation Depreciation of fixtures and fittings NET LOSS |
2025 £ £ 46,649 1,729 48,378 123 48,501 42,188 - 240 2,609 28 - 3,196 497 56 - - 222 85 482 433 220 600 - 564 144 51,564 (3,063) 52 52 (3,115) |
2024 £ £ 56,168 5,009 61,177 175 61,352 46,096 607 98 2,465 1,256 30 5,213 1,543 748 42 293 487 80 471 412 440 480 5 624 - 61,390 (38) 61 61 (99) |
2024 £ £ 56,168 5,009 61,177 175 61,352 46,096 607 98 2,465 1,256 30 5,213 1,543 748 42 293 487 80 471 412 440 480 5 624 - 61,390 (38) 61 61 (99) |
|---|---|---|---|
| 61,177 175 |
|||
| 61,352 | |||
61,390 |
|||
| 52 | 61 | ||
| (38) 61 |
|||
| (99) |
Page 3
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Balance Sheet As At 31 August 2025
| Notes FIXED ASSETS Tangible Assets 2 CURRENT ASSETS Cash at bank and in hand CURRENT LIABILITIES Trade creditors NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES LIABILITIES DUE AFTER 1 YEAR Accruals and deferred income NET ASSETS CAPITAL ACCOUNT Balance at 1 September 2024 Profit/(Loss) for the period/year Balance Carried Forward |
2025 £ £ 296 10,228 1 10,227 10,523 600 600 9,923 13,038 (3,115) 9,923 |
2025 £ £ 296 10,228 1 10,227 10,523 600 600 9,923 13,038 (3,115) 9,923 |
2024 £ £ 349 12,690 - 12,690 13,039 - - 13,039 13,138 (99) 13,039 |
2024 £ £ 349 12,690 - 12,690 13,039 - - 13,039 13,138 (99) 13,039 |
|---|---|---|---|---|
| 1 | - | |||
| 600 | - |
|||
| 10,523 600 |
13,039 - |
|||
| 9,923 | 13,039 | |||
| 13,038 (3,115) |
13,138 (99) |
|||
| 9,923 | 13,039 |
Page 4
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Notes to the Accounts For The Year Ended 31 August 2025
1. Accounting Policy
These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.
2. Tangible Assets
| . Tangible Assets | |||
|---|---|---|---|
| Cost As at 1 September 2024 As at 31 August 2025 Depreciation As at 1 September 2024 Provided during the period As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024 |
Motor Vehicles £ 300 |
Fixtures & Fittings £ 1,056 |
Total £ 1,356 |
| 300 | 1,056 |
1,356 |
|
| 300 - |
707 53 |
1,007 53 |
|
| 300 | 760 |
1,060 |
|
| - | 296 |
296 |
|
| - | 349 |
349 |
Page 5
TAXAL & FERNILEE OUT OF SCHOOL CLUB REGISTERED CHARITY NUMBER: 1075281 INDEPENDENT EXAMINER’S REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
Leathley & Co - Whaley Bridge Office
1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Enter trade name Contents
| Page | |
|---|---|
| Business Details and Approval | 1 |
| Independent Examiner’s Report | 2 |
| Profit and Loss Account | 3 |
| Balance Sheet | 4 |
| Notes to the Accounts | 5 |
Enter trade name Business Details For The Year Ended 31 August 2025
Proprietor Taxal & Fernilee Out Of School Club Accountants Leathley & Co - Whaley Bridge Office AAT Member in Practice 1 Market Street Whaley Bridge High Peak Derbyshire SK23 7AA
Taxal and Fernilee Out Of School Club Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the report and accounts in accordance with applicable law and regulations.
Company law requires the Trustees to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently.
-
make judgements and estimates that are reasonable and prudent.
-
prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Sarah Heyes Manager
Approved by the board on 28th May 2026
Page 1
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Independent Examiner’s Report For The Year Ended 31 August 2025
Independent Examiner's Report to the trustees of Taxal and Fernilee Out Of School Club
I report to the charity trustees on my examination of the accounts of Taxal and Fernilee Out Of School Club for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('The 2011 Act').
I report in respect of my examination of your charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that, in any material aspect:
-
accounting records were not kept in accordance with section 130 of the 2011 Act ; or
-
the accounts did not accord with those records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) regulations 2008 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
-
the accounts have not been prepared in accordance with the Charities SORP (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.
Amy Carter
Page 2
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Profit and Loss Account For The Year Ended 31 August 2025
| Turnover Sales Streetgames - HAF Funding Other Income Bank interest receivable Expenditure Wages and salaries Staff training Staff entertaining Rent Repairs and maintenance Cleaning Food Activities Gifts and Hampers Uniform Kitchen Equipment Vehicle fuel costs Computer and IT consumables Insurance Telecommunications External Services Accountancy fees Legal fees Subscriptions Sundry expenses Depreciation Depreciation of fixtures and fittings NET LOSS |
2025 £ £ 46,649 1,729 48,378 123 48,501 42,188 - 240 2,609 28 - 3,196 497 56 - - 222 85 482 433 220 600 - 564 144 51,564 (3,063) 52 52 (3,115) |
2024 £ £ 56,168 5,009 61,177 175 61,352 46,096 607 98 2,465 1,256 30 5,213 1,543 748 42 293 487 80 471 412 440 480 5 624 - 61,390 (38) 61 61 (99) |
2024 £ £ 56,168 5,009 61,177 175 61,352 46,096 607 98 2,465 1,256 30 5,213 1,543 748 42 293 487 80 471 412 440 480 5 624 - 61,390 (38) 61 61 (99) |
|---|---|---|---|
| 61,177 175 |
|||
| 61,352 | |||
61,390 |
|||
| 52 | 61 | ||
| (38) 61 |
|||
| (99) |
Page 3
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Balance Sheet As At 31 August 2025
| Notes FIXED ASSETS Tangible Assets 2 CURRENT ASSETS Cash at bank and in hand CURRENT LIABILITIES Trade creditors NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES LIABILITIES DUE AFTER 1 YEAR Accruals and deferred income NET ASSETS CAPITAL ACCOUNT Balance at 1 September 2024 Profit/(Loss) for the period/year Balance Carried Forward |
2025 £ £ 296 10,228 1 10,227 10,523 600 600 9,923 13,038 (3,115) 9,923 |
2025 £ £ 296 10,228 1 10,227 10,523 600 600 9,923 13,038 (3,115) 9,923 |
2024 £ £ 349 12,690 - 12,690 13,039 - - 13,039 13,138 (99) 13,039 |
2024 £ £ 349 12,690 - 12,690 13,039 - - 13,039 13,138 (99) 13,039 |
|---|---|---|---|---|
| 1 | - | |||
| 600 | - |
|||
| 10,523 600 |
13,039 - |
|||
| 9,923 | 13,039 | |||
| 13,038 (3,115) |
13,138 (99) |
|||
| 9,923 | 13,039 |
Page 4
TAXAL AND FERNILEE OUT OF SCHOOL CLUB Notes to the Accounts For The Year Ended 31 August 2025
1. Accounting Policy
These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.
2. Tangible Assets
| . Tangible Assets | |||
|---|---|---|---|
| Cost As at 1 September 2024 As at 31 August 2025 Depreciation As at 1 September 2024 Provided during the period As at 31 August 2025 Net Book Value As at 31 August 2025 As at 1 September 2024 |
Motor Vehicles £ 300 |
Fixtures & Fittings £ 1,056 |
Total £ 1,356 |
| 300 | 1,056 |
1,356 |
|
| 300 - |
707 53 |
1,007 53 |
|
| 300 | 760 |
1,060 |
|
| - | 296 |
296 |
|
| - | 349 |
349 |
Page 5