2025-08-31-accounts - Acomb Out Of School Club Limited

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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 2025

UNAUDITED

HPH Chartered Accountants 54 Bootham YORK YO30 7XZ

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ACOMB OUT OF SCHOOL CLUB LIMITED

REPORTS AND ACCOUNTS - UNAUDITED FOR THE YEAR ENDED 31 AUGUST 2025

CONTENTS	Page
Directors' and Trustees' Report	1 - 4
Independent Examiner's Report	5
Statement of Financial Activites	6
Balance Sheet	7
Notes to the Accounts	8 - 14

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ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

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 2025.

The Accounts 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 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and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.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 guidance published by the Charity Commission when reviewing the charity’s aims and objectives and in planning future activities.

ACHIEVEMENTS AND PERFORMANCE

The Trustees are pleased with the performance of the club, particularly in light of a new manager being in post since 1 October 2025. The new post holder has worked hard to increase provision, market the offer to families and maintain staffing ratios with flexibility. We are seeing good occupancy levels particularly for term time spaces and there is a waiting list for some sessions. The hard work from Staff and the 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.

The manager, staff 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 are appropriate and secure and that the needs of individual children are understood across both settings. We have been able to maintain the offer and have more flexible use of the spaces in the school, annex and outdoors when attendance and activities requires.

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ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

PLANS FOR FUTURE PERIODS

Our key focus is to maintain progress to ensure that we are in the best position to continue to support families in our area and across York. We are looking at the best ways to publicise the offer, particularly in school holidays, invest in the setting and to recruit, train and retain staff and succession plan. Following a recruitment drive, we have been successful in appointing two new trustees to support this. We are funding staff qualifications to support future needs. We have alone been able to support other young people in terms of work experience and Duke of Edinburgh volunteer hours.

FINANCIAL REVIEW

Increased income of 9% to £232,277 (2024 - £212,277) and an increase in operating costs of 9% to £212,205 (2024 - £195,145) produced a surplus of £20,072 (2024 - £17,132) for the year, which when added to reserves gave rise to unrestricted reserves to be carried forward amounting to £148,169 (2024 - £128,097).

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 concern.

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
	YO24 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 Elen Withycombe (Appointed 11 August 2025) Nicola Ellington (Appointed 25 September 2025) Gary Hennigan (Resigned 8 January 2025) Rachael Russell (Appointed 28 October 2025, Resigned on 12 January 2026)

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ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

REFERENCE AND ADMINISTRATIVE INFORMATION - CONTINUED

The Charitable Company’s agents and advisors were:

HPH, Chartered Accountants Payroll Bureau 54 Bootham, YORK, YO30 7XZ HSBC Bank plc Bankers Parliament Street, YORK, YO1 8XS Sarah Wearing FCA, DChA Independent Examiner HPH, Chartered Accountants 54 Bootham, YORK, YO30 7XZ York Childcare Support Hub OOSC Support Service Pavilion 2000, Amy Johnson Way, YORK, YO30 4XT

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.

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.

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ACOMB OUT OF SCHOOL CLUB LIMITED DIRECTORS’ AND TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025

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

30 April 2026

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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 2025.

This report is made solely to the charitable company’s trustees, as a body, in accordance 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 I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted 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 formed.

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 charitable 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 examiner’s 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
the accounts 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 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.

Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham YORK YO30 7XZ

30 April 2026

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ACOMB OUT OF SCHOOL CLUB LIMITED

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

Note Income and endowments from: 2 Donations Total income Expenditure on: Charitable activities 4 Total expenditure Net income 3 Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward Miscellaneous income Charitable activities	Unrestricted funds £ 232,269 - 8	Total Total 2025 2024 £ £ 232,269 212,222 - 55 8 - 232,277 212,277 212,205 195,145 212,205 195,145 20,072 17,132 - - 20,072 17,132 128,097 110,965 148,169 £ 128,097 £
	232,277
	212,205
	212,205
	20,072
	- 20,072
	128,097
	148,169 £

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.

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ACOMB OUT OF SCHOOL CLUB LIMITED

BALANCE SHEET AS AT 31 AUGUST 2025

(Company Number: 05081540)

£ £ 27,777 133,252 161,029 12,860 148,169 148,169 £ 148,169 - 148,169 £ 2025	£ £ 27,777 133,252 161,029 12,860 148,169 148,169 £ 148,169 - 148,169 £ 2025	£ £ 27,587 115,230 142,817 14,720 128,097 128,097 £ 128,097 - 128,097 £ 2024	£ £ 27,587 115,230 142,817 14,720 128,097 128,097 £ 128,097 - 128,097 £ 2024
161,029 12,860		142,817 14,720

	148,169 £		128,097 £
	148,169 -		128,097 -
	148,169 £		128,097 £

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 2025. 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 30 April 2026 and signed on their behalf by:

............................................................................. Sarah Hall Director and Trustee

The notes on pages 8 to 14 form part of these accounts

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ACOMB OUT OF SCHOOL CLUB LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements 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, YO24 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

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 otherwise 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 reduced. 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 tangible 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 - 33.33% 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 receivable in the period they are awarded.

Investment income is accounted for in the year on a receivable basis.

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ACOMB OUT OF SCHOOL CLUB LIMITED

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

f) 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 term 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 party 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 accordance with the charitable objects at the discretion of the Directors/Trustees. Designations of unrestricted funds are made at the Directors'/Trustees' 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.

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ACOMB OUT OF SCHOOL CLUB LIMITED

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

1. 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.

2. INCOME FROM CHARITABLE ACTIVITIES

Donation Childcare fee income Other income Grant income	Unrestricted Funds 232,269 - - -	Restricted Funds - - - -	Total Total 2025 2024 £ £ 232,269 212,222 - 55 - - - - 232,269 £ 212,277 £
	232,269 £	- £

All fee income in 2024 relates to unrestricted funds.

3. NET INCOME FOR THE YEAR

NET INCOME FOR THE YEAR
	2025	2024
Net income for the year is stated after charging:	£	£
Independent Examiner's fee	621	562
Accountant's remuneration:
Statutory accounts production and external review	1,210	1,094
Other Services	1,444	1,326

4. TOTAL EXPENDITURE

Cost of childcare provision Governance costs	Unrestricted Restricted Funds Funds £ £ 208,930 - 3,275 - 212,205 £ - £ Charitable Activities	Unrestricted Restricted Funds Funds £ £ 208,930 - 3,275 - 212,205 £ - £ Charitable Activities	Total Total 2025 2024 £ £ 208,930 192,163 3,275 2,982 212,205 £ 195,145 £
	212,205 £	- £

All expenditure in 2024 relates to unrestricted funds.

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ACOMB OUT OF SCHOOL CLUB LIMITED

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

5. STAFF COSTS

Gross salaries and wages (including supply staff) Employer's pension contributions Social security costs	Total Total 2025 2024 £ £ 142,759 134,857 3,140 2,603 5,008 3,887 150,907 141,347

The average number of employees during the year was 9 (2024 - 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 Directors/Trustees and the Company Secretary. The total employee benefits of the key management personnel were £Nil (2024 – £Nil).

6. DEBTORS

Accrued income Outstanding childcare fees	Total Total 2025 2024 £ £ 26,346 17,508 1,431 10,079 27,777 £ 27,587 £

All debtors relate to unrestricted funds.

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ACOMB OUT OF SCHOOL CLUB LIMITED

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

7. CREDITORS: amounts falling due within one year

Accruals and deferred income Trade creditors Other creditors	Total Total 2025 2024 £ £ 10,685 9,643 568 5,003 1,607 74 12,860 £ 14,720 £

All creditors falling due within one year relate to unrestricted funds.

8. SUMMARY OF UNRESTRICTED FUNDS

Balance at 31 August 2025 Income Expenditure Balance at 1 September 2024	Total Total 2025 2024 £ £ 128,097 110,965 232,277 212,277 (212,205) (195,145) 148,169 £ 128,097 £

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ACOMB OUT OF SCHOOL CLUB LIMITED

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

9. ANALYSIS OF THE CHARITABLE COMPANY'S NET ASSETS BY FUND

Unrestricted funds Unrestricted funds	Net current assets £ 148,169	Total 2025 £ 148,169
	148,169 £	148,169 £
	Net current assets £ 128,097	Total 2024 £ 128,097
	128,097 £	128,097 £

10. TRANSACTIONS WITH RELATED PARTIES

A management contract exists between the Charitable Company and York Childcare Support Hub. Management charges of £27,907 (2024 - £25,289) were paid to York Childcare Support Hub for services provided to the Charitable Company. At the year end the Charitable Company owed York Childcare Support Hub £7,981 (2024 - £5,331).

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 £3,140 (2024 - £2,603).

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NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

14. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Income and endowments from: Miscellaneous income Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward Charitable activities	Unrestricted Total funds 2024 £ £ 212,222 212,222 55 55 212,277 212,277 195,145 195,145 195,145 195,145 17,132 17,132 17,132 17,132 110,965 110,965 128,097 £ 128,097 £