Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
Charity Number: 1111227
## **THE KOOL KIDS CLUB**
## **REPORT AND ACCOUNTS**
**for the year ended**
**30 April 2025**
HPH Chartered Accountants 54 Bootham YORK YO30 7XZ
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025**
|CONTENTS|Page|
|---|---|
|Trustees’ Annual Report|1 – 6|
|Independent Examiner’s Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Accounts|10-15|
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 Charity number 1111227**
The Trustees have pleasure in presenting their Report and the Accounts for the year ended 30 April 2025.
The accounts have been prepared in accordance with 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), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
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 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and Reporting by Charities: Statement of Recommended Practice effective from 1[st] April 2005 which has since been withdrawn.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 provides childcare provision before and after school for families who attend Clifton with Rawcliffe Primary School. The holiday club provides childcare for families across the City of York. The school itself does not provide such care and the club provides this public benefit. The club operates a breakfast club and an after-school club every day of the week. We provide holiday care each school holiday and open for teacher training days.
We believe that our main activities further our charitable purposes for the public benefit.
1
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
# **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 Charity number 1111227**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Ofsted**
The most recent Ofsted inspection was on 18[th] September 2024 and the Trustees are pleased to report the outcome was 'Met'.
The inspector praised the overall management of the club and the care for the children. It was recognised staff safeguarding knowledge and understanding was strong.
## **Management**
In 2025, the most significant development for The Kool Kids Club, an unincorporated charity, has been an application to the Charity Commission to become a Charitable Incorporated Organisation. The Kool Kids Club CIO (Charity number 1213344, Company number CE039964) was established on 19 May 2025. As a new entity, the CIO needed to apply to Ofsted to become a registered childcare provider. Once Ofsted registers the CIO, the Trustees will apply to close the unincorporated charity, and all operational activities will transfer to the new CIO. The new registration will increase places to 100.
The Managers and Trustees continue to work co-operatively with the school to ensure that the space and facilities available to the club at the school are appropriate and secure.
Kool Kids has continued to maintain high occupancy levels with a constant demand for places. The club aims to meet most requests for places but from time to time there is a waiting list. The Manager reviews the allocation of places regularly to respond to change in demand and to ensure any family waiting for a place is allocated one as soon as possible.
In response to the unmet demand for places, Kool Kids Club had the opportunity to apply for grant support to create an additional 10 places for primary aged children, under the Government’s Wraparound Childcare Expansion scheme. The application was successful and the club intends to offer the 10 additional places to children on the waiting list. One additional play worker post has been created to meet the additional places.
Occupancy levels during this year went from 89% to 92% in After School Club (ASC); and 77% to 66% in Breakfast Club (BC), with a maximum occupancy of 70 children. Going forward maximum occupancy will increase to 100. Club numbers continue to be closely monitored as places are in constant demand.
Following the successful Ofsted inspection in September 2024, Kool Kids Club is offering Early Years Foundation Stage (EYFS) places. Demand for EYFS places is high and this is an area for expansion for the club.
The robust policy to keep a tighter and quicker control on those falling into debt has continued to be successfully administered through the Business Support role. Debt is consistently being monitored, and initiatives put in place to prevent, manage and claw back debt.
In addition, good relationships, and half-termly meetings with school have meant that the club continues to be able to monitor and respond rapidly to the need for assisted places.
2
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 Charity number 1111227**
## **ACHIEVEMENTS AND PERFORMANCE (CONTINUED)**
As part of its charitable purpose and public benefit, through the assisted place scheme, the club continues to subsidise childcare fees for parents who have experienced a sudden and usually temporary change in circumstance and whose children benefit from attending the club. These requests are considered on a caseby-case basis. This year the Trustees agreed to allocate £982 (2024 £1,643) of funds to continue this support within the club. The Trustees felt that reflected and recognised the continuing cost of living difficulties being experienced by families.
The club’s marketing strategy continues to work well, publicising the club and its offer very successfully alongside the new club website.
## **Staffing and training**
The Trustees restructured the senior management team (SMT) during the year, to recognise the skills and experience offered by the post holders. When the manager and deputy manager returned from maternity leave, in early 2025, three new roles were created - operational manager, under eights manager and over eights manager, replacing the manager and deputy manager roles and including the acting manager role. This strengthens the leadership within the club and distributes responsibilities across the most qualified members of staff.
In order to maintain a high quality of childcare, Kool Kids Club aims to offer child:adult ratios of 8:1. The staff team, working under the SMT, has remained stable over the past year, and now consists of five full-time playworkers. Two part-time playworkers and one additional full-time have been employed to replace those who resigned during the past year. Advertising for playworkers has continued throughout the remainder of the financial year.
Staff all complete the required first aid, safeguarding and food hygiene training. Trustees maintain an annual training budget and encourage staff to develop their skills, knowledge and understanding of playwork and childcare, supporting staff to gain qualifications. This year two members of staff are completing Level 3 in EYFS and another has registered to start the same qualification. The over eights manager is enrolled on a Level 5 Early Years Lead Practitioner course.
## **FINANCIAL REVIEW**
Income picked up this year, totaling £225,509 (2024 - £201,856), fees from childcare provision amounted to £225,145 (2024 - £201,537). The associated expenditure was £232,563 (2024 - £186,048), principally in payroll, management and premises costs.
## **STRUCTURE. GOVERNANCE AND MANAGEMENT**
The governing document is a constitution dated 10th May 2005 and it is an Out of School Club.
A new governing document and constitution has been created for The Kool Kids Club CIO, which will become operational when Ofsted approves the registration to provide childcare to this new entity.
The Trustees are appointed by nomination. To ensure managed succession, applications to become a trustee are welcomed and advertising through school and social media occurs regularly.
3
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
# **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 Charity number 1111227**
## **STRUCTURE. GOVERNANCE AND MANAGEMENT (CONTINUED)**
The Trustees have considered the major risks for the Charity and are satisfied that there are systems and procedures in place to manage them.
The accounting records are maintained on accounting software including the use of Fee and Purchase ledgers.
## **STATEMENT OF THE CHARITY'S POLICY ON RESERVES**
The club continues to expand and the Trustees have reviewed the reserves policy, which now states that unrestricted reserves should be held at such a level that would cover costs in the event of sudden and unforeseen closure. This level has been calculated to include payroll, utilities and rent for one month, plus redundancy costs. Based on current levels, this amounts to approximately £40,000 and the Trustees are satisfied the club remains in a financially sound position.
## **PLANS FOR FUTURE PERIODS**
Trustees at Kool Kids continue to be dedicated and aware of changing circumstances, responding swiftly to issues that arise. The aims and objectives to navigate changes remains as follows:
- Continuing with the excellent relationship with Clifton with Rawcliffe Primary and the Pathfinder Trust to ensure changes in local and national advice are shared and acted upon.
- Using our collated service data to help anticipate future demand.
- Ensuring any debt from club fees is managed and recuperated, whilst recognising the difficult challenges faced by families.
- Continuing to listen to and support families in need with assisted places, where possible.
- Seeking government, local authority, and other available organisational grants to help fund assisted places and other budget areas.
- Building an understanding of parental concerns in order to respond positively to create confidence and build resilience during this difficult time.
- Continuing to take advantage of government schemes that support staff.
4
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 Charity number 1111227**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
The Charity's registered name is The Kool Kids Club, registration number 1111227, with a working name of Kool Kids Club.
The principal address of the Charity is:
Clifton With Rawcliffe Junior School Eastholme Drive YORK YO30 5TA
The names of the Charity Trustees who manage the Charity are:
Claire McCormick Chair Jo Armistead Craig Vincent Paul Jackson (Appointed 02 April 2025)
The Operational Manager of the setting who is registered with Ofsted is Lauren Pierse.
The advisers to the Charity are:
S B Wearing Independent Examiner HPH, Chartered Accountants 54 Bootham YORK YO30 7XZ HPH, Chartered Accountants Payroll Bureau 54 Bootham YORK YO30 7XZ HSBC Bank plc Bankers Parliament Street YORK YO1 8XS
The Club has an agreement with York Childcare Support Hub who provide financial services and Trustee support.
5
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 APRIL 2025 Charity number 1111227**
## **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 Charities 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 Charity's Trustees on 19 February 2026
…………………………………………… Jo Armistead - Trustee
6
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE KOOL KIDS CLUB**
I report to the Trustees on my examination of the accounts of The Kool Kids Club (‘the Charity’) for the year ended 30 April 2025.
This report is made solely to the Charity's Trustees, as a body, in accordance with Section 154 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the Charity'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 Charity and the Charity's Trustees as a body, for my independent examination work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the Charity Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and 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.
Your attention is to drawn to the fact that the Charity has prepared the accounts in accordance with the relevant version of the 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the Charities (Accounts and Reports) Regulations 2008 but has since been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material 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 Act; or 2. the accounts do not accord with those records; or
3. the accounts 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 accounts to be reached.
Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham YORK YO30 7XZ 19 February 2026
7
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2025**
|**_Notes_**
**Income and endowments from:**
2
Donations
**Total income**
**Expenditure on:**
4
**Total expenditure**
**Net movement in funds:**
3
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
Charitable activities
Charitable activities
**Net (expenditure) / income**|**Unrestricted**
**funds**
**_£_**
225,145
-|**Restricted**
**funds**
**_£_**
364
-|**Total**
Total
**2025**
2024
**_£_**
_£_
**225,509**
201,537
**-**
319
**225,509**
201,856
**232,563**
186,048
**232,563**
186,048
**(7,054)**
15,808
**150,927**
135,119
**143,873**
**£**
150,927
£|
|---|---|---|---|
||225,145|364||
||232,199|364||
||232,199|364||
||(7,054)|-||
||150,927|-||
||143,873
£|-
£||
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 10 to 15 form part of these accounts
8
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **BALANCE SHEET AS AT 30 APRIL 2025 Charity number 1111227**
|||**2025**||2024||
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|£|£|
|**Current assets:**||||||
|Debtors|6|**14,335**||11,003||
|Cash at bank and in hand||**146,423**||150,885||
|Total current assets||**160,758**||161,888||
|**Liabilities:**||||||
|Creditors: amounts falling due within||||||
|one year|7|**16,885**||10,961||
|Net current assets|||**143,873**||150,927|
|**Total net assets**||**£**|**143,873**|£|150,927|
|**The funds of the charity:**||||||
|Unrestricted funds|8||**143,873**||150,927|
|Restricted funds|8||**-**||-|
|**Total Funds**||**£**|**143,873**|£|150,927|
Approved by the Trustees on 19 February 2026 and signed on their behalf by:
............................................................................. Jo Armistead _Trustee_
The notes on pages 10 to 15 form part of these accounts
9
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 APRIL 2025**
## **1. ACCOUNTING POLICIES**
## **a) Basis of Accounting**
The accounts have been prepared in accordance with 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), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
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 relevant version of the 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Kool Kids 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).
The Kool Kids Club is a registered charity number 1111227. Its registered address is: Clifton with Rawcliffe Primary School, Eastholme Drive, YORK, YO30 5TA.
In 2025, The Kool Kids Club, an unincorporated charity, has applied to the Charity Commission to become a Charitable Incorporated Organisation. The Kool Kids Club CIO (Charity number 1213344, Company number CE039964) was established on 19 May 2025. Its registered address remains at Clifton with Rawcliffe Primary School, Eastholme Drive, YORK, YO30 5TA.
## **b) Preparation of accounts on a going concern basis**
The Charity has cash resources and has no requirement for external funding. The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe that the going concern basis of accounting is appropriate in preparing the annual financial statements
## **c) 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. Gifts, donations, and other income are accounted for when received. Investment income is accounted for in the year on a receivable basis.
## **d) Expenditure**
All expenditure is accounted for on an accruals basis and includes the irrecoverable element of Value Added Tax. Expenditure has been allocated to the “cost of charitable activities” where they are direct costs which are associated with the provision of childcare. “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.
## **e) 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.
10
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025**
## **1. ACCOUNTING POLICIES - CONTINUED**
## **f) 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.
## **g) 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.
## **h) Fund Accounting**
Unrestricted funds are funds which are available for use or retention at the discretion of the Trustees, in accordance with the Charity’s objects. Designated funds comprise unrestricted funds that have been set aside by the Trustees for a particular purpose. Restricted funds are funds that can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **i) Financial instruments**
The Charity 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.
11
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025**
## **2. INCOME FROM CHARITABLE ACTIVITIES**
|Fee income - childcare provision
Fundraising|_Unrestricted_
_Funds_
225,145
-
225,145
£|_Restricted_
_Funds_
-
364|_Total_
_Total_
_2025_
_2024_
_£_
_£_
225,145
201,537
364
-
225,509
£
201,537
£|
|---|---|---|---|
|||364
£||
In 2024 no income from charitable activities related to restricted funds.
## **3. NET EXPENDITURE/INCOME**
|Net expenditure stated after charging:
Independent examiner's fee
Statutory accounts production and external review
Other services
_Unrestricted_
_Restricted_
_Funds_
_Funds_
£
_£_
Cost of childcare provision
_-Staff Costs_
160,477
-
_-Support Costs_
64,846
-
Governance costs
_-Staff Costs_
-
-
_-Support Costs_
6,876
364
232,199
£
364
£
**XPENDITURE ON CHARITABLE ACTIVITIES**|Net expenditure stated after charging:
Independent examiner's fee
Statutory accounts production and external review
Other services
_Unrestricted_
_Restricted_
_Funds_
_Funds_
£
_£_
Cost of childcare provision
_-Staff Costs_
160,477
-
_-Support Costs_
64,846
-
Governance costs
_-Staff Costs_
-
-
_-Support Costs_
6,876
364
232,199
£
364
£
**XPENDITURE ON CHARITABLE ACTIVITIES**|_2025_
_£_
2,844
1,561|_2024_
_£_
857
2,084|
|---|---|---|---|
|||_Total_
_2025_
_£_
160,477
64,846
-
7,240|_Total_
_2024_
_£_
122,029
61,078
-
2,941|
||364
£|232,563
£|186,048
£|
## **4. EXPENDITURE ON CHARITABLE ACTIVITIES**
In 2024 no expenditure related to restricted funds.
## **5. STAFF COSTS AND TRUSTEES' REMUNERATION**
|Gross salaries and wages
Employer's NIC
Pension costs
Supply staff|_2025_
_2024_
£
£
151,813
117,406
4,850
2,076
2,866
1,936
948
611
160,477
£
122,029
£|
|---|---|
The average number of employees in the year was 12 (2024 - 11), all involved with the provision of childcare. There were no employees with emoluments above £60,000 in the year.
No remuneration, benefits or expenses were received by any of the Trustees who held posts during the year in respect of their services to the Charity.
The key management personnel of the Charity comprise of the two Setting Managers and Trustees. The total employee benefits of the key management personnel were £56,847 (2024: The key management of the Charity comprise of the Setting Manager and Trustees. The totall employee benefits of the key management personnel were £32,259).
12
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025**
## **6. DEBTORS**
|**EBTORS**|||||
|---|---|---|---|---|
|Trade debtors
Other debtors
Prepayments|_Unrestricted_
_Funds_
_£_
9,608
3,216
1,147
13,971
£|_Restricted_
_Funds_
_£_
-
364
-|_Total_
_2025_
_£_
9,608
3,580
1,147|_Total_
_2024_
_£_
7,625
3,363
15|
|||364
£|14,335
£|11,003
£|
In 2024 no debtors related to restricted funds.
## **7. CREDITORS: amounts falling due within one year**
|Trade creditors
Accruals and deferred income
Other creditors|_Unrestricted_
_Funds_
_£_
12,163
1,863
2,495
16,521
£|_Restricted_
_Funds_
_£_
-
364
-|_Total_
_2025_
_£_
12,163
2,227
2,495|_Total_
_2024_
_£_
9,473
1,488
-|
|---|---|---|---|---|
|||364
£|16,885
£|10,961
£|
In 2024 no creditors related to restricted funds.
## **8. SUMMARY OF FUNDS**
|Unrestricted funds
Restricted funds
-Support - Accountancy fund
Unrestricted funds|_Balance b/f_
_01/05/2024_
_£_
150,927
-|_Income_
_£_
225,145
364
225,509
£
_Income_
_£_
201,856
201,856
£|_Expenditure_
_£_
(232,199)
(364)|_Transfers_
_£_
-
-|_Balance c/f_
_30/04/2025_
_£_
143,873
-|
|---|---|---|---|---|---|
||150,927
£||£(232,563)|-
£|143,873
£|
||_Balance b/f_
_01/05/2023_
_£_
135,119||_Expenditure_
_£_
(186,048)|_Transfers_
_£_
-|_Balance c/f_
_30/04/2024_
_£_
150,927|
||135,119
£||£(186,048)|-
£|150,927
£|
## Restricted funds
Fund raised to share with Kool Kids Club and Oscar's Brain Charity Tumor to be restricted for accountancy purposes.
13
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025**
## **9. ANALYSIS OF THE CHARITY'S NET ASSETS BY FUND**
_Current year_
|_Current year_
Unrestricted funds
_Prior year_
Unrestricted funds
**RATING LEASE COMMITMENTS**
The total future value of minimum lease payments is
Within one year
Within two to five years|_Net current_
_assets_
_£_
143,873
143,873
£
_Net current_
_assets_
_£_
150,927
150,927
£
2025
£
12,800
4,400
£ 17,200|_Total_
_2025_
_£_
143,873|
|---|---|---|
|||143,873
£|
|||_Total_
_2024_
_£_
150,927|
|||150,927
£|
|||2024
£
11,400
17,200|
|||£ 28,600|
**10. OPERATING LEASE COMMITMENTS**
The amount of non-cancellable operating lease payments recognised as an expense during the period was £11,400 (2024 - £9,800).
## **11. TRANSACTIONS WITH RELATED PARTIES**
A management contract exists between the Charity and York Childcare Support Hub. Management charges of £26,646 (2024 - £24,075) were paid to York Childcare Support Hub for services provided to the Charity. At the year end the Charity owed York Childcare Support Hub £2,807 (2024 - £2,752). At the year end monies held by York Childcare Limited for payroll payments was £nil (2024 - £14).
There were no other related party transactions.
14
Docusign Envelope ID: 85C465DB-B3FC-4D80-8337-419798ED587D
## **THE KOOL KIDS CLUB**
## **NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 30 APRIL 2025**
## **12. PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES**
|Income and endowments from:
Charitable activities
Donations
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds - net income
Reconciliation of funds:
Total funds brought forward
Total funds carried forward|**Unrestricted**
**funds**
**£**
201,537
319
201,856
186,048
186,048
15,808
135,119
150,927
£|**Restricted**
**Total**
**funds**
**2024**
**£**
**£**
-
201,537
-
319
-
201,856
-
186,048
-
186,048
-
15,808
-
135,119
-
£
150,927
£|
|---|---|---|
15