‘ ## RIBBY WITH WREA AFTER SCHOOL CLUB ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 Charity registration number 1105167 | | | | | . | | j | | | | | | ] } | : ## RIBBY WITH WREA AFTER SCHOOL CLUB ## LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs D Ards Mrs S Robson Ms C Grant (Appointed 12 October 2022) Charity number 1105167 Independent examiner Champlon TLL Limited 7-9 Station Road Hesketh Bank Preston Lancashlre ‘ PR4 6SN ; | | **----- Start of picture text -----**
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## RIBBY WITH WREA AFTER SCHOOL CLUB ## CONTENTS ||Page|| |---|---|---| |Trustees! report|1-2|| |||:| |independent examiner's report|3|| |Statement offinancial actlvitles|4|| |Balance sheat|5|| |Notestothefinanclalstatements|6-10|| | | I | ! | | | | ; 2 i ## RIBBY WITH WREA AFTER SCHOOL CLUB ## TRUSTEES’ REPORT ## FOR THE YEAR ENDED 31 AUGUST 2023 The trustees present their annual report and financial statements for the year ended 31 August 2023. The financial statements have been prepared in accordance with the accounting polictes set out In note 1 to the financial statements and comply with the charity's governing document, the Charlites Act 2011 and "Accounting and Reporting by Charltles: Statement of Recommended Practice applicable to charltles preparing thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republle of Ireland (FRS 102)" (effective 1 January 2019). ## Objectives and activitles ## Objectives and alms The goveming document of the Charity Is a constitution dated 30th September 2003. The objects of the Charity are to provide the necessary facilities for the daily care, recreation and education of children during out of schoo! hours; and to advance the education and training of the persons in the provision of such care, education and recreational facilities. The Charity Is organised so that the Trustees meet regularly to manage its affairs. Individuals are nominated to undertake the administration of the Charity. The day to day organisation of the club and the direction of any fundraising activity is the responsibility of the Trustees collectively. The child carers are trained sufficlently to satisfy the government OFSTED criteria including the necessary attendance of a Health & Safety course. ## Volunteers The Charity has placed no rellance on volunteers in the course of the activities during the year, other than the services of Trustees and Commitlse Members, which Is greatly appreciated. ## Achlevaments and performance ## Charitable activities The After-School Club was formed on the 9th September 2002 In order to take advantage of the Government Initiative for after school care for children and to provide such assistance to the puplls of Ribby-With-Wrea (Endowed) Primary School. In additlon to quality chikicare provision, the Club has seasonal activities for children Including outdoor games, seasonal crafts, making gifts, and baking. ## The Club is OFSTED approved and had places for 60 children.at the 34st August 2023. During the year the Charity has run 186 days’ worth of clubs for children averaging 24 children per session, with each club jastIng approximately 2 hours 15 minutes per day. The Trustees have considered the Charity Commission guidance regarding Pubilc benefit and are satisfied that the Charity has fulfilled this through its actlvifles in the year, as described above, ## Financial review Financlal position The results for the year ended 31st August 2023 are shown on pages 4-10 Inclusive. The Statement of Financial Activities shows a surplus for the year of £7,248, this belng an Improved performance In comparison to the prior year. The increase in attendance numbers and the additlonal short stay option have been the main contributing factors for this improved financial performance, | ; } | | | | | | -1- 3 : 4 , | | : | i ## RIBBY WITH WREA AFTER SCHOOL CLUB ## TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 ## Reserves policy Investment policy and objectives The Trustees are responsible for the Investment of any surplus funds of the Charlty. As such funds may be required for immediate use the Trustees have deposited a sum of money In an interest bearing instant access deposit account. ## Reserves policy The Trustees aim to maintain a level of reserves that would enable the Charity to continue and be financially viable for a perlod of 6 months, if Income streams were to cease. ## Structure, governance and management ## Governing decument The charity is controlled by its governing document, ad deed of trust and constitutes an unincorporated charity. ## Risk management The Trustees have identified as required the major risks to which the Charity {s exposed, These hava been identifled as:- 1. Reliance on fee income for child care as the only source of income. 2. Loss of reputation or Income through error/fraud (or accusation of misconduct) 3. Insufficlent Trustees or volunteers for fund-ralsing and support of activitles for the Charity to continue to provide a determined level of quailty service. The Trustees consider that they have taken such action and put In place pollcles, procedures and controls which will mitigate the identified risks and assist in maintaining the future ftnanclal viablllty of the Charity. The trustees who served durlng the year and up to the date of signature of the financial statements were: Mrs D Amos Mrs S Robson Ms C Grant (Appointed 12 October 2022) The trustees’ report was approved by the Board of Trustees. Mrs S Robson Trustee Date: 22/5/24 | | | | | | **----- Start of picture text -----**
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-2- | | | || [ ## RIBBY WITH WREA AFTER SCHOOL CLUB ## INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RIBBY WITH WREA AFTER SCHOOL CLUB | report to the trustees on my exarnination of the financial staternents of Ribby with Wrea After School Club (the charity) for the year ended 31 August 2023. ## Responsiblllties and basis of report As the trustees of the charity you are responsible for the preparation of the flnancial statements in accordance with the requirements of the Charitles Act 2011 (the 2017 Act). | report in respect of my examination of the charity's financial statements carried out under section 146 of the 2014 Act. In carrying out my examination | have followed all the applicable Directlons given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## Independent examiner's statement ‘ Your attention is drawn to the fact that the charlty has prepared financial statements In accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Racommended Practice Issued on 1 April 2005 which Is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for financlal statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. | have completed my examinatlon. | conflrm that no matters have come to my attention In connection with the examination giving me cause to betleve that In any material respect: - 1 accounting records were not kept In respect of the charity as required by sectlon 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounis set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounis give a true and fair view which Is not a matter considered as part of an independent examination. { have no concerns and have come across no other matters In connectlon with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. ## Champion TLL Limited M J Taylor FCA MJTree 7-9Hesketh StationBank Read Preston Lancashire PR4 6SN Dated: aalsle. aa | | | | | | | | | | | a -3- | ; : | | | | | | | | | | t ## RIBBY WITH WREA AFTER SCHOOL CLUB ## STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT ## FOR THE YEAR ENDED 31 AUGUST 2023 **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2023|2022| |Notes|£|£| |Income from:| |Charitable|activities|2|30,610|22,994| |lavestments|3|87|4| |Total|income|30,697|22,998| |Charitable|activities|‘|4|23,449|18,422| |Net|Income|and|movement|In|funds|7,248|4,576| |Reconciliation|of funds:| |Fund|balances|at|1|September 2022|19,426|14,850| |Fund balances|at 31 August 2023|26,674|19,426| **----- End of picture text -----**
The statement of flnancial activities Includes all gains and losses recognised In the year. All income and expenditure derive from continuing activities. | | | | | | | | | 2 +: i | ## RIBBY WITH WREA AFTER SCHOOL CLUB ## BALANCE SHEET ## AS AT 31 AUGUST 2023 ||||2023|||2022|| |---|---|---|---|---|---|---|---| ||Notes|£||£|£||£| |Fixed assets|||||||| |Tangible assets|9|||1,230|||867| |Current assets|||||||| |Debtore|10|2,835|||2,493||| |Cash at bankand In hand||28,394|||22,206||| |||31,229|||24,699||| |Creditors: amounts falling due within|11||||||| |one year||6,785|||6,140||| |Net currentassets||||25,444|||18,559| |Total assets lesscurrent liabilities||||26,674
=—_|||19,426
=—| |The funds ofthe charity|||||||| |Unrestricted funds||||26,674|||19,426| |||||26,674|||19,426| The financial statements were approved by the trustees on ‘42/5/2 Mrs S Robson Trustee | | | i j | | | | i , . 7 : ## RIBBY WITH WREA AFTER SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 - 1 Accounting pollcles Charity information Ribby with Wrea After School Club Is an Unincorporated Charity registered with the Charity Commission. The Principal address is: Ribby with Wrea C of E School Dubside Wrea Green Preston Lancashire PR4 2NN 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financlal Reporting Standard applicable in the UK and Republic of Ireland” ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019), The charity is a Public : Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and falr view, This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which fs referred to in the Regulations but which has since been withdrawn. The financial statements are prepared In sterling, which is the functional currency of the charity. Monetary Theamounts financialin these statementsfinancial have beenstatements preparedare rounded underto thethe historicalnearest £. cost convention. The principal accounting policies adopted are set oul below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue In operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basls of accounting in preparing the financial statements. **----- Start of picture text -----**
1.3. Charitable funds
Unrestricted funds are available for usa at the discretion of the trustees [In furtherance of thelr charitable
objectives.
1.4 Income
Income is recognised when the charity Is legally entitled to it after any performance conditlons have been met,
the amounts can be measured reliably, and It is probable thai income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relatian to donations recelved under Gift Aid or deeds of covenant is recognised at the time of the donation.
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| | | | | | : ; | | | | | | | -6- : : : : ; | | | | | | ## RIBBY WITH WREA AFTER SCHOOL CLUB ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 1 Accounting policies (Contlnued) ## 1.6 Expenditure Expenditure is recognised once there Is a legal or constructive obligatlon to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can ba measured rellably. . Expenditure Is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, Including support costs Involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportloned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portlon of the asset's use. ## 1.6 Tanglble fixed assets Tanglble fixed assets are inltlally measured at cost and subsequently measured at cost or valuation, net of depreciation and any Impairment losses. Depreciation Is recognised so as to write off the cost or valuation of assets less thelr residual values over thelr useful lives on the following bases: Improvements to property 25% Reducing balance Plant and equipment 25% Reducing balance Computers 33% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 2 Income from charitable activities |Income from charitable activitiesfrom charitable activities|Income from charitable activitiesfrom charitable activitiescharitable activitiesactivities|||||| |---|---|---|---|---|---| ||||Unrestricted|Unrestricted||| ||||funds|funds|| ||||2023|2022|| ||||£|£|| |Income|and fees|.|30,610|22,994|| |Income|from investments||||| ||||Unrestricted|Unrestricted|| ||||funds
funds
2023
2022
|
E
£
|||| |||||||| |||||||| |Interest|receivable||87|4|| ||||a|_|| - 3 Income from investments ## a : ! i | ] | | | ## RIBBY WITH WREA AFTER SCHOOL CLUB ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 4 Expenditure on charitable activities |||||Heading|Heading| |---|---|---|---|---|---| |||||#ac982|#acd82| |||||2023|2022| |||||£|£| ||Diract costs||||| ||Staffcosts|||13,816|14,336| ||Depreciation and impairment|||531|328| ||Room rent|||4,255|4,208| ||Insurance|||340|334| ||Postageand stalonery|||-|172| ||Food and drinks|||1,138|670| ||Repalrs and renewals|||155|-| ||Reglstratlon and subscriptions
Gifts|||4,110
-|170
41| ||Training|||280|72| ||Charitable expendiiure heading 9|||44|-| |||||21,666|17,330| ||Share ofsupportandgovernancecosts (seenote 5)||||| ||Governance|||1,783|41,092| |||||23,449|48,422| ||Analysis byfund||||| ||Unrestricted funds|||23,449|18,422| |6|Support costs||||| |||Support
costs|Governance
costs|2023|2022| |||£|£|£|£| ||Accountancy|“|780|780|642| ||Legal and professional|~|1,003|1,003|450| |||-|1,783|1,783|4,092| ||Analysed between||||| ||Charitableactivities|-|1,783|1,783|1,092| ## 8 Trustees None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. | | ~B- : 7 | 7 | | | | | | | | | | | | | ## RIBBY WITH WREA AFTER SCHOOL CLUB ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 ## 7 Employees The average monthly number of employees during the year was: ||2023|2022| |---|---|---| ||Number|Number| ||3|3| |Employment costs|2023|2022| ||E|£| |Wagesandsalaries|43,816|11,335| There were no employees whose annuai remuneration was more than £60,000. ## Remuneration of key management personne! ; The remuneration of key management personnel Is as follows. ## 8 Taxation The charity is exempt from taxation on its activities because all its Income Is applied for charitable purposes. - 9 Tangible fixed assets |Tangible fixed assets||||| |---|---|---|---|---| ||Improvements
toproperty|Plantand
equipment|Computers|Total| ||£|£|£|£| |Cost||||| |At1September2022|2,073|16,053|542|18,668| |Addifions
At31August2023|-
—
2,073
a|-
a
16,053
—__—__|894
__
4,436
—__|894
—____.
49,562
—___| |Depreciation and [mpalrment||||| |At 1 September 2022|1,909|15,593|299|17,801| |Depreciationchargedintheyear
At31August2023|41
41,950|115
15,708|375
674|631
48,332| |Carrying amount||||| |At 31 August 2023|123|345|762|1,230| |At31August2022|164|460|243|867| i | -g- | : | | ; | | | | | ## RIBBY WITH WREA AFTER SCHOOL CLUB ## NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |10|Debtors| |2023|2022| |Amounts|falling|due|within|one|year:|£|£| |Trade|debtors|2,835|2,493| |11|Creditors:|amounts|falling|due within|one year| |2023|2022| |£|£| |Trade creditors|454|642| |Other|creditors|2,237|3,660| |Accruals|and|deferred|income|3,094|1,838| |5,786|6,140| **----- End of picture text -----**
## 42 Unrestricted funds The unrestricted funds of the charity comprise the unexpanded balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These Include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |At4|Incoming|Resources|At|31|August| |September|resources|expended|2023| |2022| |£|£|£|£| |General|funds|419,426|30,697|(23,449)|26,674| |Previous|year:|Ati|Incoming|Resources|At|31|August| |September|resources|expended|2022| |2021£|£|£|£| |General funds|14,850|22,998|(18,422)|19,426| **----- End of picture text -----**
## 13 Related party transactions There were no disclosable related party transactions during the year {2022 - none). | | | | a -10-