2025-08-31-accounts

Charity registration number 1105167

RIBBY WITH WREA AFTER SCHOOL CLUB

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

RIBBY WITH WREA AFTER SCHOOL CLUB

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	Mrs D Amos
	Mrs S Robson
	Ms C Grant
Charity number	1105167
Principal address	Ribby with Wrea C of E School
	Dubside
	Wrea Green
	Preston
	Lancashire
	PR4 2NN
Independent examiner	Paul Harrison
	T/a Awake Accountancy
	21 Pendle Close
	Thornton-Cleveleys
	FY5 3WB

RIBBY WITH WREA AFTER SCHOOL CLUB

CONTENTS

Trustee's report	1-2
Independent examiner's report	3
Statement of financial activities	4
Balance sheet	5
Notes to the financial statements	6-10

RIBBY WITH WREA AFTER SCHOOL CLUB

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Objectives and aims

The governing 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 school 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 sufficiently to satisfy the government OFSTED criteria including the necessary attendance of a Health & Safety course.

Volunteers

The Charity has placed no reliance on volunteers in the course of the activities during the year, other than the services of Trustees and Committee Members, which is greatly appreciated.

Achievements 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 pupils of Ribby-With-Wrea (Endowed) Primary School. In addition to quality childcare provision, the Club has seasonal activities for children including outdoor games, seasonal crafts, making gifts, and baking.

The Club is OFSTED approved and had 69 registered members in the after-school club at 31st August 2025.

During the year the Charity has run 187 days' worth of clubs for children, with each club lasting approximately 2 hours 15 minutes per day.

The Trustees have considered the Charity Commission guidance regarding Public benefit and are satisfied that the Charity has fulfilled this through its activities in the year, as described above.

Financial review

Financial position

The results for the year ended 31 August 2025 are shown on pages 4-10 inclusive.

The Statement of Financial Activities shows a deficit of £907 for the year. The trustees continue to monitor fee income and running costs closely to maintain the financial resilience of the Charity.

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RIBBY WITH WREA AFTER SCHOOL CLUB

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

Reserves policy

Investment policy and objectives

The Trustees are responsible for the investment of any surplus funds of the Charity. 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 period of 6 months, if income streams were to cease.

Structure, governance and management

Governing document

The charity is controlled by its governing document, a constitution, and constitutes an unincorporated charity.

Risk management

The Trustees have identified as required the major risks to which the Charity is exposed. These have been identified 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. Insufficient Trustees or volunteers for fund-raising and support of activities for the Charity to continue to provide a determined level of quality service.

The Trustees consider that they have taken such action and put in place policies, procedures and controls which will mitigate the identified risks and assist in maintaining the future financial viability of the Charity.

The trustees who served during the year and up to the date of signature of the financial statements were:

Mrs D Amos Mrs S Robson Ms C Grant

The trustees' report was approved by the Board of Trustees.

Donna Amos

…[D] …onna…Am…os (…Jun 3…0, 2…026 …14:2…4:39.G. MT+1)

Mrs D Amos Trustee Date…30…/0…6…/2…6 ………..

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RIBBY WITH WREA AFTER SCHOOL CLUB

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF RIBBY WITH WREA AFTER SCHOOL CLUB

I report to the trustees on my examination of the financial statements of Ribby with Wrea After School Club (the charity) 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 financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity's financial statements 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 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial 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.

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 that in any material respect:

1. Accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

2. The financial statements do not accord with those records; or

1. The financial statements do 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.

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 financial statements to be reached.

Paul Harrison / T/a Awake Accountancy 21 Pendle Close, Thornton-Cleveleys FY5 3WB

Dated………30…/0…6…/2…6 ………..………………

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RIBBY WITH WREA AFTER SCHOOL CLUB

STATEMENT OF FINANCIAL ACTIVITIES

INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

Income from: Charitable activities 2 Investments 3 Total income Charitable activities 4 Net expenditure and movement in funds Reconciliation of funds: Fund balances at 1 September 2024 Fund balances at 31 August 2025	Unrestricted funds 2025 Unrestricted funds 2024
	28,354 28,940 123 131 28,477 29,071
	29,384 30,144
	(907) (1,073)
	25,601 26,674 24,694 25,601

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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RIBBY WITH WREA AFTER SCHOOL CLUB

BALANCE SHEET

AS AT 31 AUGUST 2025

Fixed assets Tangible assets 9 Current assets Debtors and prepayments 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilities The funds of the charity Unrestricted funds 12	2025 2024
	934 859
	1,057 1,650 28,260 31,064 29,317 32,714
	5,557 7,972
	23,760 24,742
	24,694 25,601
	24,694 25,601
	24,694 25,601

The financial statements were approved by the trustees on 30 June 2026

Mrs D Amos Trustee

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RIBBY WITH WREA AFTER SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

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 Financial 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 their 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 fair 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 is 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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out 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 basis of accounting in preparing the financial statements.

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RIBBY WITH WREA AFTER SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies (Continued)

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that 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 relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation 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 be measured reliably.

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 apportioned between those activities on a basis consistent with the use of resources.

1.6 Tangible fixed assets

Tangible fixed assets are initially 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 their residual values over their useful lives on the following bases:

ves 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.

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RIBBY WITH WREA AFTER SCHOOL CLUB NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

2 Income from charitable activities

2 Income from charitable activities
	Unrestricted		Unrestricted
	funds		funds
	2025		2024
Income and fees	28,354		28,940
3 Income from investment
	Unrestricted		Unrestricted
	funds		funds
	2025		2024
Interest receivable		123	131
4 Expenditure on charitable activities
	2025		2024
Direct costs
Staff costs		21,664	18,381
Depreciation and impairment		598	371
Room rent		4,300	4,301
Insurance		409	360
Postage and stationery
Food and drinks		1,823	1,640
Repairs and renewals
Registration and subscriptions		50	627
Gifts		100	90
Phone & internet		101	87
Training		47	114
Charitable expenditure		134	64
Total direct costs		29,226	26,035
Share of support and governance costs (see note 5)
Adjustment – provision for Debtors/Creditors		(1,789)	2,327
Governance and support costs		1,947	1,782
Total expenditure on charitable activities		29,384	30,144

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RIBBY WITH WREA AFTER SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

5 Support costs

----- Start of picture text -----
2025 2024
Accountancy 700 700
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Accountancy	700	700
Legal and professional	1,082	1,082
HR costs	165
Total support costs	1,947	1,782

6 Trustees

No trustees received remuneration for their role as trustee. During the year, discounted childcare fees were provided to certain trustees/committee members under the Club’s long-standing committee discount arrangement. The trustees will review the basis and disclosure of this arrangement going forward.

7 Employees

The average monthly number of employees during the year was:

7Employees The average monthly number of employees during the year was:
2025	2024
The average monthly number of employees during the year	2.4 3
was:
Employment costs
2025	2024
Wages and salaries 21,664 18,381

There were no employees whose annual remuneration was more than £60,000.

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Tangible fixed assets
	Cost	Depreciation	Net book value
Historic fixed assets	576	283	293
iPads	956	315	641
At 31 August 2025	1,532	598	934

Comparative carrying amount at 31 August 2024 859

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RIBBY WITH WREA AFTER SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

10 Debtors and prepayments

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2025 2024
Amounts falling due within one year:
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Amounts falling due within one year:
Trade debtors	0	1,650
Prepayments	1,057
Total debtors and prepayments	1,057	1,650

11 Creditors: amounts falling due within one year

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2025 2024
Trade creditors 1,607
Other creditors 3,616 4,262
Accruals and deferred income 1,941 2,101
Total creditors 5,557 7,972
12 Unrestricted funds Unrestricted funds
The unrestricted funds of the charity comprise the unexpended 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.
At 1 September Incoming Resources
Current year At 31 August 2025
2024 resources expended
General funds 25,601 28,477 (29,384) 24,694
At 1 September Incoming Resources
Previous year At 31 August 2024
2023 resources expended
General funds 26,674 29,071 (30,144) 25,601
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12 Unrestricted funds Unrestricted funds

The unrestricted funds of the charity comprise the unexpended 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.

13 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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