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