Docusign Envelope ID.. 6D735203-E352400E-8191-69D1 FDA99F76 Company Number: 05081540 ACOMB OUT OF SCHOOL CLUB LIMITED A company limited by guarantee and a registered charity number 1104781 ANNUAL REPORT AND ACCOUNTS for the year ended 31 August 2024 UNAUDITED THE PLA? DEN OLQM HPH Chartered Accountants 54 Bootham YORK Y030 7XZ
Docusign Envelope ID.. 6D735203-E3524DOE-8191-69D1FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED REPORTS AND ACCOUNTS- UNAUDITED FOR THE YEAR ENDED 31 AUGUST 2024 CONTENTS Page Directors, and Trustees, Report Independent Examiner's Report Statement of Financial Activites Balance Sheet Notes to the Accounts 8-14 The following page does not fomi part of the statutory accounts Detailed I ncome and Expenditure Account 15
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS, AND TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The Directors, who are also the Charity's Trustees and form the Management Committee. have pleasure in presenting their Report and the Accounts for the year ended 31 August 2024. The Accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS 102) (effective 1 January 2019) (Charites SORP (FRS 102)). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). The accounts have been prepared to give a 'true and fair. view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved following the Statement of Recommended Practice" Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Charity is a Public Benefit Entity. OBJECTIVES AND ACTIVITIES The objects of the club are to provide the necessary facilities for the daily care. recreation and education of children during out of school hours, and to advance the education and training of the persons in the provision of such care, education and recreational facilities. The club operates a breakfast club and an after-school club during term time. The club also operates a holiday club, meeting the needs of families in York predominantly in the Holgate area. The club is co-located on the site of Our Lady Queen of Martyrs School. the school itself does not provide such care and the club provides this public benefit. The Trustees confirm that they have complied with their duty in section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidan published by the Charity Commission when reviewing the charity's aims and objectives and in planning future activities. ACHIEVEMENTS AND PERFORMANCE The manager and Trustees continue to work closely with the school (who is also the landlord) to ensure that the space and facilities available to the club at the school are maintained, appropriate and secure. We have been able to maintain the offer and have more flexible use of the spaces in the school and annex building when attendance requires. The Trustees are pleased with the performan of the club. particularly in light of the Ofsted report from October 2022 where we were found to fully meet the standards required for early years, provision. Our manager has worked hard to increase provision. market the offer to families. retain and bring new staff on board. We are seeing good occupancy levels particularly for temi time spaS and a rise following the impact of Covid 19 and a rise in parents home working. There is a waiting list for some sessions for breakfast and after school places. The hard work from Stsff and Trustees means that our finances are. once again. healthy for an organisation of this type and that we can look to the future and make plans with confidence.
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS, AND TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2024 PLANS FOR FUTURE PERIODS Our key focus is to maintain our progress to ensure that we are in a good position to continue to support families in our area and across York. Our financial position means that we are looking at the best ways to publicise the offer, particularly in school holidays, invest in the setting, recruit, train and retain staff, and make succession plan. We would also like to attract new trustees to support this and will be undertaking a marketing campaign in early 2025. We are funding further staff qualifications for staff members to support future needs. FINANCIAL REVIEW Increased income of 8 % to £212,277 (2023 - £196,092) and an increase in operating costs of 17 % to £195,145 {2023 - £167.132) produced a surplus of £17.132 (2023 - £28,960) for the year, which when added to reserves gave rise to unrestricted reserves to be carried forward amounting to £128,097 (2023- £110,965). STATEMENT ON THE CHARITY'S POLICY ON RESERVES The Trustees have carried out a review and have calculated that the level of reserves needed to sustain the charitable activities of the club are £15.000 at the end of each financial year. The closing free reserves is in excess of the reserves policy and any excess funds will be applied to the charitable purposes. The trustees continue to apply tight financial controls. Careful management of staffing ratios and more robust fee and debt collection will continue to ensure the sustainability of the club and that it remains a going cOnrn. REFERENCE AND ADMINISTRATIVE INFORMATION Charity Registration Number: 1104781 Company Registration Number: 05081540 Charity Name: Acomb out of School Club Limited Operational Name: The Playden Address and Registered Office: Our Lady Queen of Martyrs Primary School Hamilton Drive YORK Y024 4JW The Charity's Trustees. who are also known as the Management Committee and are also the Charitable Company's directors. In office during the year were: Sarah Hall (Chair) Megan Cox Gary Hennigan (Resigned 8 January 2025)
Docusign Envelope ID.. 6D735203-E352400E-8191-69D1 FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS, AND TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2024 REFERENCE AND ADMINISTRATIVE INFORMATION - CONTINUED The Charitable Company s agents and advisors were: HPH, Chartered Accountants 54 Bootham, YORK, Y030 7XZ Payroll Bureau HSBC Bank plc Parliament Street, YORK, Y018XS Bankers Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham, YORK, Y030 7XZ Independent Examiner York Childcare Out of School Club Support Service Ltd The Pavilion, Rawcliffe Lane. YORK, Y030 6NP OOSC Support Servi STRUCTURE, GOVENANCE AND MANAGEMENT The organisation is a Charitable Company limited by guarantee. incorporated on 23 March 2004 and registered as a charity on 6 July 2004. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10. The Management Committee have reviewed the progress of the club. The Trustees have considered the major risks for the charity and are satisfied that there are systems and procedures in place to manage them. NEW GRANTS AND DONATIONS RECEIVED IN THE YEAR The club was unsuccessful in a bid for the Holiday and Food {HAF) funding however we continue to support vulnerable families.
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS, AND TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2024 STATEMENT OF TRUSTEES. RESPONSIBILITIES The purpose of this statement is to distinguish the Trustees. responsibilities for the accounts from those of the Independent Examiner as stated in his report. Charity law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the charity's state of affairs at the end of the year and of its financial activities for that year. In preparing those accounts the Trustees are required to: select suitable accounting policies and then apply them consistently; make judgments and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts" prepare the accounts on the going concern basis unless it is inappropriate to assume that the Charity will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charity's Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. Declaration The Trustees declare that they have approved the trustees. annual report above. Signed on behalf of the Charitable Company's Trustees Sarah Hall - Chair of Trustees 28 May 2025
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ACOMB OUT OF SCHOOL CLUB LIMITED I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 August 2024. This report is made solely to the charitable company's trustees, as a body, in accordan with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable company's trustees as a body in accordance with section 154 of the Charities Act 2011. My independent examiner's work has been undertaken so that I might state to the charitable company s trustees those matters l am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the charitable company. the charitable company's members as a body and the charitable company s trustees as a body for my independent examiner's work, for this report, or for the opinions I have fomied. 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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the tharitable company 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 examinerfs 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 the Company 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 accordan 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. gAYL Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham YORK Y030 7XZ 28 May 2025
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Unrestricted funds Total 2024 Total 2023 Note Income and endowments from= Charitable activities Miscellaneous income 212,222 55 212,222 55 196.092 Total income 212,277 212,277 196,092 Expenditure on: Charitable activities 195,145 195,145 167,132 Total expenditure 195,145 195,145 167.132 Net income 17,132 17,132 28,960 Transfers between funds Net movement in funds 17,132 17,132 28,960 Reconciliation of funds: Total funds brought forward 110,965 110,965 82,005 Total funds carried forward 128,097 £ 128,097 £ 110,965 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 8 to 14 form part of these accounts.
Docusign Envelope ID.. 6D735203-E352400E-8191-69D1 FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED BALANCE SHEET AS AT 31 AUGUST 2024 {Company Number: 05081540) Note 2024 2023 Current assets: Debtors Cash at bank and in hand 27,587 115,230 15,639 109,633 Total Current Assets 142.817 125,272 Liabilities: Creditors: amounts falling due within one year 14.720 14,307 Net current assets 128.097 110,965 Total net assets 128,097 110,965 The funds of the charity: Unrestricted funds Restricted funds 128.097 110,965 Total charity funds 128.097 110,965 In the Directors, and Trustees, opinion the Charitable Company was entitled under section 477 (1) of the Companies Act 2006 ('the Act,) to exemption from the audit of its accounts for the year ended 31 August 2024. No notice from members requiring an audit has been deposited under section 476 (1) of the Act in relation to its accounts for the financial period. The Directors and Trustees are responsible for ensuring that the Charitable Company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the Charitable Company as at the end of each financial period and of its incoming resources and its application of resources for each period in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with its requirements. so far as applicable to the Charitable Company. The accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies. Approved by the Board on 28 May 2025 and signed on their behalf by: Sarah Hall Director and Trustee The notes on pages 8 to 14 form part of these accounts
Docusign Envelope ID.. 6D735203-E3524DOE-8191-69D1 FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial ststements are as follows: a) Legal entity Acomb Out of School Club is regulated by the Charities Commission (1104781). limited by guarantee and is registered in England and Wales. The address of the registered office and principle place of business is Our Lady Queen of Martyr's Primary School. Hamilton Drive. YORK. Y024 4JW. 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. b) Basis of preparation The Accounts have been prepared in accordan with Accounting and Reporting by Charities: Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic or Ireland (FRS 102) (effective 1 January 2019) - (Charites SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). Acomb out of School Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheiSe stated in the relevant accounting policy note(s). c) Preparation of the accounts on a going concern basis The Trustees have a reasonable expectation that adequate financial resources are available to enable the Charitable Company to continue in operational existence for the foreseeable future, and have adequate contingency plans in the event that income streams are redud. They continue to believe that the Charitable Company is a going concern and as such, the accounts have been prepared on this accounting basis. d) Tangible fixed assets Fixed assets with a value greater than £500 are capitalised at cost. Depreciation is provided on all tsngible fixed assets in use at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows: Equipment 33.330/0 Straight line e) Fees and other income Charges for childcare services are accounted for in the year in which the service is provided. Funding grants are accounted for as re1vable in the period they are awarded. Investment income is accounted for in the year on a receivable basis.
Docusign Envelope ID.. 6D735203-E3524DOE-8191-69D1 FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES - continued Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: Expenditure on charitable activities relates to activities undertaken to further the purposes of the charity and includes their associated support costs. Governance costs include those costs associated with meeting the constitutional requirements of the charity and include the independent examiner's fees and costs linked to the strategic management of the charity. The Charitable Company operates a defined contribution pension scheme and the charge in the accounts for pension costs represents the actual amount of contributions made by the employer to the pension scheme. Certain expenditure is directly attributable to specific activities and has been included in those categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities. All expenditure is accounted for on an accruals basis and includes the irrecoverable element of Value Added Tax. g) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. h) Cash at bank and in hand Cash at bank and cash in hand includes cash and short temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. i) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. j) Fund accounting Unrestricted funds are funds which can be used in accordan with the charitable objects at the discretion of the DirectOrsrUstees. Designations of unrestricted funds are made at the Directors'lTrustees' discretion in order to make allocations for anticipated future expenditure. Designated funds comprise unrestricted funds that have been set aside by the Trustees for a particular purpose. Restricted funds are funds which are subject to specific trusts. either declared by the donor when making the donation or grant conditions, or accepted by the donor in responding to a specific appeal.
Docusign Envelope ID.. 6D735203-E352400E-8191-69D1 FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED NOTES TO THE ACCOUNTS- CONTINUED FOR THE YEAR ENDED 31 AUGUST 2024 ACCOUNTING POLICIES - continued k) Financial instruments The Charitable 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. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 2024 Total 2023 Childcare fee income Other income 212.222 55 212,222 55 196,092 212.277 212,277 £ 196,092 All fee income in 2023 relates to unrestricted funds. NET INCOME FOR THE YEAR 2024 2023 Net income for the year is stated after charging: Independent Examiner's fee Accountant's remuneration: Statutory accounts production and extemal review Other SeNices 562 550 1,094 1,326 1,070 1,309 TOTAL EXPENDITURE Charitsble Activities Unrestricted Restricted Funds Funds Total 2024 Total 2023 Cost of childcare provision Governance costs 192.163 2.982 192,163 2,982 164,203 2,929 195,145 195,145 £ 167,132 All expenditure in 2023 relates to unrestricted funds. 10
Docusign Envelope ID.. 6D735203-E352400E-8191-69D1 FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED NOTES TO THE ACCOUNTS- CONTINUED FOR THE YEAR ENDED 31 AUGUST 2024 STAFF COSTS Total 2024 Total 2023 Gross salaries and wages (including supply staff) Employerfs pension contributions Social security costs 134,857 2.603 3.887 109,725 1,937 1,382 141,347 113,044 The average number of employees during the year was 7 (2023 - 7). There were no employees with emoluments above £60.000. No remuneration, expenses or other benefits have been paid to the trustees during the year. The key management personnel of the Charitable Company comprise the DirectOrsrUsteeS and the Company Secretary. The totsl employee benefits of the key management personnel were £Nil (2023 - £Nil). 6. DEBTORS Total 2024 Total 2023 Outstanding childcare fees Accrued income 17.508 10,079 15,639 27.587 15,639 All debtors relate to unrestricted funds.
Docusign Envelope ID.. 6D735203-E352400E-8191-69D1 FDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED NOTES TO THE ACCOUNTS- CONTINUED FOR THE YEAR ENDED 31 AUGUST 2024 CREDITORS: amounts falling due within one year Total 2024 Total 2023 Trade creditors Other creditors Accruals and deferred income 9,643 5,003 74 12.051 2.119 137 14,720 14,307 All creditors falling due within one year relate to unrestricted funds. SUMMARY OF UNRESTRICTED FUNDS Total 2024 Total 2023 Balance at 1 September 2023 Income Expenditure 110,965 212,277 (195,145) 82.005 196.092 (167.132) Balance at 31 August 2024 128,097 £ 110,965 12
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED NOTES TO THE ACCOUNTS- CONTINUED FOR THE YEAR ENDED 31 AUGUST 2024 ANALYSIS OF THE CHARITABLE COMPANYS NET ASSETS BY FUND Net current assets Total 2024 Unrestricted funds 128,097 128.097 £ 128,097 £ 128.097 Net current assets Total 2023 Unrestricted funds 110,965 110,965 £ 110,965 £ 110,965 10. TRANSACTIONS WITH RELATED PARTIES A management contract exists between the Charitable Company and York Childcare Out of School Club Support Service Ltd. Management charges of £25,289 (2023 - £20,502) were paid to York Childcare Out of School Club Support Service Ltd for services provided to the Charitable Company. At the year end the Charitable Company owed York Childcare Out of School Club Support Service Ltd £5.331 (2023 - £7,829). 11. TAXATION The Company is a registered charity (number 1104781) and is not liable to taxation on either revenue surpluses or surpluses on the sale of capital assets used in its charitable activities. 12. COMPANY STATUS The Company is a company limited by guarantee. not having a share capital. In the event of the company being wound up members are required to contribute an amount not exceeding £10. 13. PENSION AND OTHER SCHEMES Defined contribution pension scheme.. The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £2,603 (2023 - £1,937). 13
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED NOTES TO THE ACCOUNTS- CONTINUED FOR THE YEAR ENDED 31 AUGUST 2024 14. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Total 2023 Income and endowments from: Charitable activities 196,092 196,092 Total income 196,092 196,092 Expenditure on: Charitable activities 167,132 167,132 Total expenditure 167,132 167,132 Net income 28,960 28,960 Net movement in funds 28,960 28,960 Reconciliation of funds: Total funds brought foNiard 82,005 82,005 Total funds carried forward 110,965 £ 110,965 14
Docusign Envelope ID.. 6D735203-E3524DOE-8191-69D1FDA99F76 The following page does not fomi part of the statutory accounts
Docusign Envelope ID.. 6D735203-E352400E-8191-69DIFDA99F76 ACOMB OUT OF SCHOOL CLUB LIMITED DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Total 31 August 2024 Total 31 August 2023 Unrestricted funds Income Childcare fees Miscellaneous income 212,222 55 212,222 55 196,092 Total income 212,277 212,277 196,092 Expenditure Computer and internet costs Insurances Management expenses Miscellaneous expenses Staff costs Employer pension contribution Independent examinerfs fees l accountancy Payroll processing fees Assisted plaS Ofsted registration fees & subscriptions Advertisements Bad debts Rent and room hire Repairs and maintenance Bank charges Cleaning Snacks and consumables Staff uniforms Stationery and postage Telephone Toys and equipment Training Travel and coach hire 580 860 25.289 81 138.744 2.603 2.982 580 860 25,289 81 138.744 2,603 2.982 258 904 20.502 87 111.107 1,937 2.013 916 232 949 87 2,771 7,246 4,115 80 254 4,976 469 490 426 4,418 177 2,718 449 989 30 449 989 30 9.000 87 70 316 5,764 9,000 87 70 316 5,764 1.255 275 2.857 697 2,217 1,255 275 2,857 697 2,217 Total expenditure 195,145 195,145 167,132 Net income for the year 17,132 £ 17,132 £ 28,960 15