COMPANY REGISTRATION NUMBER: 05337412 CHARITY REGISTRATION NUMBER." 1112646 Oldbury Court Out of School Clubs Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 'AEHU96A2* 2011212025 COMPANIES HOUSE A57 #246 CHARLTON BAKER BRISTOL Chartered accountants 61 Macrae Road, Ham Green, Bristol BS20 ODD LTD Oldbury Court Out of School Clubs Company Llmlted by Guarante• Tru8tees' Annual Report (Incorporatlng the Dlrectorfs Report) Year ended 31 March 2025 Th• tru8te85. *lK> aro alw tho dlreclor8 for the purpo909 ol company law, pr88enl th81¢ rop)rt and the unaudited financial statements of lh8 tharity for Ihg year eTrded 31 March 2025. R•lernnM and •dmlnl•lrallv• d•tall• R•gISter￿ chartty nam• Oldbury Court Oul of School Club& Charfty regi$irallon numb•r 1112646 Company r•gl•trallon numb•r 05337412 Principal Offi￿ and r•9lslered D8lab8re Avenue office Fishponds Bristol BS16 2ND Th• trust••s GP Thornp D Worthlnglon R Wllliams EOJ Col Company secretary D Worthlngton Ind¢p•ndgnl •x•min•r Nlck Mlehaol FCA 61 M8¢rao Road, H•m Gr••n, 8rl¥tol 8S20 ODD Oldbury Court Out of School Clubs Company Limited by Guarantee Trustees. Annual Report (Incorporatlng Ihe Dlrectorfs Report) fconrfnuedl Year ended 31 March 2025 StrUc￿rn, gov•m•n¢• and manag•ment Govemlng Documont The orgonisation is a ¢harllabl6 compAny, limited by guarantso. It was InLworaled on January 19. 2005 and r•916ter•d as a th8Tity on J8nu8ry 6, 2006.1118 govemed by Th8 Memorandum and Artlcl•$ of Associalion. In the event of the company b61ng wound up members are required to contribute a amount r￿t eX￿eding £10. RecruSlm•nt and appolnlment ol TN8t•e$ Th• dlr•ciorn ofthé company vtho or• 4180 d*rity tnmt•08 for the purpo8e8 01 ¢harity law, 8•Ned during the peiiixl and up to tt16 dale ol Ihis roport, aye sel out on page 1. Under the requirements of the Artides ol A8soixalton the TfU8tees arn •lKlod lor one yfrar ahf whlch they mult b• rtrel•cled at the nex1 Annual General Maetlng. The trustees have examlnod the major stralogic buslness and op8ratKJnal rfsks which the charity la￿9 •nd ￿n￿MI tho1 Jystom¥ hovo been estsbll8hed lo •nobl8 regular 18wt8 to be produc4d $0 that the n8¢w•ry step$ can bo tak•n lo1•8s•Th their rt8k6. ObJ•¢O¥•8 and •¢tlvltl•• for th• publlc b•n•fit The obie(ts ol the choflty 8r• to provid• tha n•c•sgAry18cilltl88 for th• dally cwo, Teo¥eation and •duGatlon ol c*Ildr￿ durlng out of sch¢JoI houTS and school hotlday8 and to advan(* the education and tralning of persons in Ihe PTOVi61on ol suc* care, educallon and reueational laolitle¥. The trust•es confirm th*t th•y hav• had rag1￿ to Iho guldanc• C￿ntaIn￿ In Iho Charfty Commlswon'$ general guidanc* on pjblic b8nefil when reviewlng Ihe charitls alms and objectives and in P￿nnIng lulure ¥divitie& Oldbury Court Out of School Clubs Company Limited by Guaranlee Trustèes. Annual Report (Incorpoiatlng thé Dlrectofs Réport) (conllftu•dJ Year ended 31 March 2025 ObJe¢llves and a¢tlvllles Ov•rvl•w ol the y••r Background Oldbury Court Oul ol School Club non-wofil childcare charity has been providing rellable. 8afe childcare services for oul￿f-Schry)l hou￿ through a Breakfast Club. After Sehool Club, and Hol￿aY Clubs 6inc* 1989. The club's mission is lo delwar h￿h$u91￿, pro1￿610n8l, stimulating, sale. and low- cost chlldcar• to lam111•6 Ilvlng or worting In our I￿1 eommunlty. The club's d8ar vision is lo ensuro Ihat people Ilvwvj or WOTklng within Oldbury Court aThl the surrounding are86 hAve to qU81ty, affoTdobl• chlldcaro In tho to¢al u)mmunity, rogardless of woalth, g•nder, •thniclty. bal￿1, or disability. The thildcaro 8hould meet the ehildren's dovelopmental. emotional, twltural, 60cig1. and physi¢xl need8. womote le8mlng. and be tallored to individual arwmslanc•s. The key to OCOSC'S servic4 wovision Is provkllng a r8ngo of advbtle8 th81 meet Ihe children's •ducalional, ￿ltUral. soci81, and physk¥l needs in a se￿re. safe. nurluring, 8nd stimulaling 8nvironmgnl. We are ¢Ornmitt￿ Io SAf8guarding and promoling the wfjllaro of thlldren. deliverfn9 play aclivilto8 th•1 support their socl41, •motKnal, •du¢otlonal, ond Int•lle¢lual growth whlt• promollng seff. •ste6m and positive bohaviDUr. ACHIEVEMENTS AND GRowfH Ovar the past decades. OCOSC has grown frorn 12 children at Ils maln $il• In DelAbere Avgnua lo ground 430 children al nine sit•s,' maklng tt one ol the l&rge$t oul-of-s¢hool ¢hiktrAre $9Nices in Bristol. Tho elub employs 22 member8 ol stall In * combin•lion ol ful￿￿me and part.limo FQ9ilians. am of whom 4fe poid a Imng we0•. Our board of Dire¢lor8 and TN8lee8 has remained 6tablg •nabllng (x)ntinuity ol Nnning gorvicas Our Betting on Oalab•TO Avo had thglr Olstod Inspecllon and pa880d. The Inspoclor6 commonted on the children's pos￿1¥￿ behoviour and how tha club leadors ara rellv¢lrve and evaluate all aspec1$ an the Club on on ongoing basis. Th•y also wnmonled on tho d18¢Ug$ion around healthy lifostyles and tho h•ollhier for￿ option6 we h8va on oll•T lor our 8na¢k8. Th• dub's p8rtft8rship wlth Bvislol City and South Gloucoslorshlrfr Council$ lo d•liv•r tho Holiday Activllle$ and Food prc•3rams has contlnued. providing free School holiday Club ￿$10n& ovor tho Vil y•ar. Thlj h08 hèlpod lo en$uTe that alfordablllly is nol 8 b•rri¢r lo ac¢ffi8ing the dub'8 80r4ke$. We have had a successful ya8r fundraising. Our hollday club work8hop activit￿9 (%￿tinue lo b8 popul8r and 8 great w8y lo boost lund8. In M8r¢h 2025 wo hold a lunday ni d•y- 8 12 hour Sponsor￿ day wllh difforenco oxorciso to muslc whl¢h ral88d over £2000, Thg main olm o1th18 y•or has baon lo fundralse for now ballcourt kncing and ItghtirwJ. As with overy olhor provider in our soclor. r•enJltrnenl and retenlion ol Irain•d •nd quallfied staff ntlnues to ￿ diifKull. We aro Iwlng ￿ wort loc41 hwJh¢r edU￿110n selling$ to advefti8e our vae4nues and atlrad lalonl. COMMITMENT TO STAFF DEVELOPMENT Oldbury Court Out of School Clubs Company Limited by Guarant•• Trustees. Annual Report (Incorporallng the Dlrectofs Report) I￿￿n￿•￿) Year ended 31 March 2025 OCOSC r￿naIn5 CLNnmitted to inv88liry in the prol888lon81 dovelopmont of Its Staff. Over Ihe past yegr, the dub ho5 provided tho followlng Iralnw)g: - 4 staff have COMp￿ted th61r 12thour paedlatric firnt ald tralning - 9 staff have compkted fojd hydlena tralning - 3 8toff have completed1oV012 child proteclfon trainlng . 3 staff have LX)mpkgted inter-agen¢y th￿d protadlon trainlng Th18 ongolng investm¢nt In st•ff lrnirKkng en6uTes Ihat tho dub con conllnu• to W0￿d• Iw9￿qUallfy, sal•, and nurturing care tor the thildren in 11$ chorg8. LOOKING AHEAD As OCOSC looks to the fuiurn. the dub rom8ln$ ¢ommltted to its m1s81on of providing affordabl•, a￿sSIble. and htg￿￿8llty thildcare 5eNic8S to the local ￿MMunIty. The Club will continue to •xpiore OPPOftynibes for expafislon and innovallon, whilo mainthlnln91ts fooA on Baleguardlng. staff deVelopn￿l, and environmental su¥talnabiltty. Wth the support ol n8 partner8. families, and Iho local community. OCOSC is well-posthoned to rJ)nts'nuo its groth and Impact In the years to Come. 8tr4t•glc rnport The foll¢)wing 8octlons lor a¢hlovements and perfomianrA and ilnandAI revkw fom tho strategi¢ r•port of the charlty. Achl•v•m•nts and wrfornian Tho achi8￿ments and p•rf¢)mi•neé h88 bo•A lully CO￿l•d in the 0¥orvlew of th• Y•or. Flnan¢l•l r• The ft•l eX￿ndit￿le tr the y￿1 am4wnled to £8.975 whlth funds 01 ts41.3XI to b• ￿rrI I0￿4rd. It IB th• pdicy of th? ¢har6ty to molntsln unr•strlctod lurKl• at th? l•vg1 r•qulrod to provid• iuffidonl lund• lo co￿1 •drninhtratlon eo819. The truslae8' 8nnual report and tho 6trat•Jlc r•pon wer• apFwv•d on 16 0oe•mber 2025 and 819ned b•hall ol tho bDArd oftwil8e8 by.. D Worthingion Dlr8ctor and Secretary Oldbury Court Out of School Clubs Company Limlted by Guarantee Independent Examinorf6 Report to Ihe Trustees of Oldbury Court Oul ol School Clubs {¢•nOnw• Year ended 31 March 2025 I report to th• Iru¥tew on my examinallon of the financial 8181omanl8 of Oldbury Court Out of School Clubs Ilha for the year •nd•d 31 March 2025. Respon•lbllltl•• and ba•1$ ol f•POrt A8 the trustees of the **mpany (and also Its diredors for the purposes ol ￿rnPany law) you are re$pon$ible for the preparatlon of th• fiftAncial stalements in ac￿r￿sn¢6 Y￿th thé requirements of the Companles Act 2006 ftha 2006 Ad'}. Having 88ti$fi¢d M￿51 that tho accounts oftha ¢ornpany are nol required lo be audtied under Part 16 of the 2006 Acl and ore eliglblo for Indép8ndont examinetlon, I report in rospKI ol my •xominalon af the chaiity's accounts as carried out under 8ecl¢on 145 of tho Charitiès Act 2011 {Ihe 2011 ACVI. In carryin9 Out my 8xamin8lton I hav8 followed tho Dlrodions giv•n by ts Charity Commimton under $•¢Uon 1451SMb) of tho 2011 Act, Irtd•p•nd•nt •xamln•f8 8tat•meM &n¢e the ¢hartty'o gro8¥ incomo eXf*edad £250,1)00 y¢JJr exarniner musl bo a momber ol a body listed in 6eclion 145 of the 2011 Acl. I confimi th81 l am qualifipd lo undortake tha examination bocause l am a member of the In$lblute ol Charter•d A¢countonl8 In England and Walos IICAEW), whith is one of the 46t•d bodlol. I hav• comploted my •x•mln8llon. I connm th•1 no m•ttorB h•ve corn• lo my attonilon In conn•¢tlon with Ihe examinallon olvlry me cauts to balleve., •c¢ounllng r•coth woro not kopl In r08poci ol th• tharSty a• requlr•d by $•clion 386 ollho 2006 Acl,. or lh• nn•ndal Jl4t&m•nl& do nol •c¢ortl wlth tho9• r•eord¥.' or tho financkgl $181omanls do not Comply wlth lh8 accounting rwulr•m¢nt6 of 8adk>n 396 of tha 2006 Act other than any r•qulf•manl that Iho a¢counls givo a 'truo and faif vlew whl¢h is not a matt8r considered AS part ol an Independenl ex8mlnallon.' or the financial 8tal•m•ftl8 h•v• not btsn pr•pared In accordanc• wllh Iha m•lhod• and principles ol thg Stalomenl ol Recommended Praclico lor acc4unting and roportlng ty charities appllcablo lo chafiues propaiing If￿1r accounts in accordance wlth Iha Flnanelal Reportlng Siondard oppll¢oblo In the UK and Republi¢ ol Iroland (FRS 1021. I havo no ￿ncernS and have c)mo 6,939 442.624 1,519 451,082 75,803 82,742 442.624 1,519 526,885 55,558 3e4,220 422 Total Income 75,803 420.200 EKpfrndlturo Expgnditure on charitab￿ a¢tivitsei Total •xpend 442.107 442.107 75.803 75,803 517.910 517.910 424.910 424,910 N•1 InMm￿l•￿P•ndI￿rn1 and n•t mov•mont In funds 8.975 8.975 14,710) Reconclllatlon olfvnds Total lunds brI￿ght lonyard Total fvnd• ￿115•0 loTh¥ard 332,355 341,330 332,355 341,330 337.065 332,355 The 5talemenl of financigl ac*'viti•$ Indud•8 all galnj and lo￿08 Teco9nhod In Iho yo•r. incA%ne and exwndrtur• d•riv• Irom conlirwlno 4Glivitifjfj. Th• nol•$ ¢m pw• 9 tr* 17 lorffl part 01 th•wfinAn¢l*l stalom•nt$. Oldbury Court Out of School Clubs Company Limited by Guarant Statement of Financial Poslllon 31 March 2025 2025 2024 Flx¢d assets T8ngibie fix￿ ass•ts 6.471 Current a88•ts Debtors Cash al bank and in hand 16 4,743 337,430 342,173 328.565 328.565 Crndhors: amounts falllng due whhln on• year Nel curnnt assets 17 2.681 2.681 339,492 325.884 Totsl 888•ts l•s• curr•nl Ilablllth• 341,330 341,330 332.355 Net aslots 332,355 Funds ol th• chlrlty UnreBlriet•d lund8 341.330 332,355 332.355 Total charlty fund• 341,330 Foi th• ye•f onding 31 M•rch 202S the charity woB onlill•d to •Xompllon fffjm audll under w¢llon 477 of th• Companios A¢1 2006 rel•llro 10 8rn&11 wmpanlo#. Direetor8' re8pM￿bIll￿s. The members have nol required the e4>Tr￿ny to gbtaln an audll of K• financlal •1otsmonts lor th• y•8r in qu08tion in aco)rdanca wllh •edlon 478: The director6 acknowlodgo their roop￿SibIlItIeS f?1 Complying wlth tho rnqulramonts of Ihg A¢t with respect to accounting focords and Iho preparatlon ol financial 81alem6nlg. Thom fininclal ffji•t•mont• h•v• b••n prnp•r•d In 4¢Gordan￿ wllh th• wovlilon8 appl1￿b￿ to companles subio¢t lo the small ¢omp8ni•J' i•qlm•. These finAn¢ial statements wern approved by Ihfr board ol Iruslaes and aulhor188d for18su• On 16 D￿mber 2025. and are slgnad on bghall ol Ihe boord by.. D Worthln9lon Dknclor The ntyl•$ •n p•9•1 g t• 17 f•rn* •lth••* finaficl•l •l•t•rn•nl•. Oldbury Court Out of School Clubs Company Limlted by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash Ilows from op•rnllng actlvltl•s Nel inrAimel{oxpThllturo) 8.975 (4,710) Adjusfrnents for. Depreci8tion of tsngtsl8 fixed assets Other inteTesl receivable and similar income 4.633 (1.519) 4,790 (422} Changes In., TrAd8 and othèr deblorn {4.743) Cash generated from operthion8 (342) Inier•8t recelv•d 1.519 422 Net ca6h from operating aC1h￿86 8,885 80 Net In¢r••80 In u•h and ¢Mh •qU￿lIn￿ Cash and calh èqulval•nts al boglnnlng of year Cash •nd e•8h •qulval•nts at •nd ol y•ar 8,865 328.565 80 328,485 337.430 328,565 Th• noi•• on p*9•$ 9 tt• 17 forn prt ol th•s• finllnclal •tst•m•nts. Oldbury Court Out of School Clubs Company Llmiied by Guarantee Notes to th• Financial Statemenls Year ended 31 March 2025 General Inft4rniation The ctharity Is a publlc benefrt entity and a prtvat• company limlted by guaranlee, registered in England 8nd Wales and A registered ch4rity in England and Wales. The address of the T•glsteied offic• i• Delaber• Avenuè. Fishpond8, 8rl$lol. 8S16 2ND. Chafttabl• •xp•ndltur• These financl•l statements have been prnparod In cornplianca with FRS 102. The Financial Reptylng Standard appli¢abio In th• UK And Iho Republic ol ITOland', Iho Sl81oment of Recommended Proctico appllc4bl6 to chaiiti85 preparlng their accounts in acconlanc4 wilh the Finanelal Reporting St8ndord applicablo in tho UK ond Republlc ol lrnland (FRS 102) {Charilias SORP (FRS 102)) and Ihe Companles Act 2006. A¢counllng pollcl•• 8•611 ol proparatlon The fin8naal $lalem•nl$ have boon preporod on the histori￿1 ￿$1 basis, as modified by the revaluation ol e4rtaln fin8n(xal a80018 and11obllltl08 and knv64tm•nt propèrlies m••¥urod al trdir value Ihr¢)ugh incomo or expendilur•. Th• fin￿¢1&1 Btatamont• •r• pr•par•d In 8t•rllng. wthlch18 lh• luncllonal cury•ncy ol tho onlity. Golng Thero 8r• no malerf81 unc•rtainlig8 aboul the ¢horlty'8 abllity lo Conlhue, Judgements and koy aourc08 01 •8dmatlon uncert•lnty Tho PTeparotlon ol tho flnandol 8lalem6nl8 roqulio0 monagomonl lo mak8 Judg8meni$, o$timat8s and a88umplion6 Ihal Affe¢l tho amoun18 fOPOrted. These egtlmalos and judgoments are continually rovl•w•d And ar• b•B•d on oxp•rf•nca And olhor lador6. Includlng expect811on• ol futuro •vgnts thal are b8lio¥ed to be f&a80nablo undor tho arcum8tanc68. We confirrn Ihat thore are no uitical judg8mgnl8 or •8llmalo8 lo nota. Fund •¢¢ountlng Unrestrlcled lundB aro available for u80 al lh• d16cr¢llon ol Iho tru8tV08 to lurth•r any ol Ihe ¢haiiV$ purp069s. Dosignated fund8 unrestrictsd lund$ oamiirk•d by lh• tru6t••8 for partlcular luluro w)Jo¢t or commllmenl. Reslridod lunds aro $ubjeclod lo ifrstriclioni on Iho516xpondllur• dedared by tho donor or through thè terms ol an appo01. ar￿ lall Inlo one ol Iwo Sub.¢￿8•0￿.' r•8lrtct•d Ineome lund8 or gndowmenl funds. Oldbury Court Out of School Clubs Company Llmlted by Guaranteo Notes to the Financlal Ststements (¢ohthts•dJ Year ended 31 March 2025 Aeeounllng Polid￿ {¢o•thu•d) Incomlng r•8our¢•8 All inwmin9 1o$oure4s ara Incfuded In tha $181omenl of financlal odlvtties when entitlement has passed to the charity., it ss probable Ihal the er￿n0m￿ ben8fits associated with the transaclion will fiow to the charity and the amount can be reliably rn8a8ured. The foltowing speofic policies Afè appliad to part¢c4Jlar Categ￿1•8 01 in(yxn•.' ino)me from donolion8 OT grants18 wocognis•d whon there is o¥ld¢nc8 ol ontill•ment to the gll rec*ipl is probabl• ond Its amount can bo m08wr￿ reliably. legacy incomo 51 rowniMd whèn recolpl h probablo and ontrfl•mont Is oslablished. in(>)me from d￿ated goodi 18 mea•ur•d at th61olr value of th• goods unl•ss this is impractirnl to measure reliably. in which case Ihe valug is deriv6d from the Cost to the donor or tho 86timqtgd resalo valuo. Oonatod f8elliti6$ aThl services ar• reo)gni*l in Ihe aux)unts wh8n recolv•d11 tho valu• ean b• f•llobly me#Éurnd. No amounts aro includad for lh• eantrlbutbn ol gonoral volunt•or8. income from contracts lor the supply ol servi(*$ bs recognisod with the dolivery oftho nlracled 8erilce. Thi818 cla881fi6d 8$ unrostrfctod funds un1fr6s thgre Is a contractual rwuif•fflanl for il lo ba sponl on 8 p8rtkular purpos• and folumed il ungpgnl, in whlch co80 il may b• r•yrd•d 08 ro•tri¢t•d. Resourc￿ •xpond•d Exp&ndiluf• IB r•eégnl••d on in accrual& bad8 11 8 IIv4bllty18 I￿￿￿•d. Expendilure Includes any VAT whith cannot bo lully ra￿¥•red, and18 cla881fiod undai headlng¥ ol Ihg 8talom•nt ol Ilnancial 8ellvilifr6 10 *thich rt r•lal•8'. ol￿nditure on r8l$lng fund$ Includ08 Ihe c06ts of all lundra181ng acllvlll•i, ovont8, non. chaiilable trading ac11vi￿OI. and Iho 8alo ol donolod gc#xls. expendlture on chatilablo aclivillos includes all eosli incurred by a charlly In undertaklng adivilie$ that lurthei 118 charil8blo abm8 for Ihg bonofit of119 boneficiatl•$. includlng those support ¢0816 ond costs relating lo Iha g0veman￿ ol tho ¢harily apporlioned lo charllable aelivitl•8. other expendilufè Includos all oxpendiluro Ihat Is nollhor rolaled lo rab81ng lunds for Ihe chority nor Pirt ol 116 expendilura on charitablo aclivilie8. All Ms18 ar• allocalod lo expondilure ￿leg￿l•S rallg¢ling Ihe u80 ol the re8wrc•. Dlrect CO818 attributablo to a slngl8 activty are allo¢alod directly lo that actlvlty. Shared Msts are apportloned between the acliviiie$ they witribule to on a rea60nabl&. justifiable and con8161onl basis. Tanglbl• *•••ts Tangible assets are inilially roo)rdod al c06t. and subsequenlly slated at co$t1886 any accumulated deprecialion and impairrnont10860s. Any tangible assets cawigd at revalued amounts ore iec4)rdod at tho lair valuo al tho date ol Tgv81uallon10$8 any subsequent accumulatèd dgsYKiatlon and sub8•quent a(%umul8t•d irnpaiTrnenl10s80S. io Oldbury Court Out of School Clubs Company Limited by Guarante• Notes to the Flnancial Statemonts Year •nded 31 March 2025 Accounting pollcles Tanglbl• 4ss•ts l¢•ftMNédl An increase in tha ¢affyln9 amount ol an a6sel a$ a rwll ol a rnvalualion. 1$ recA)gnised in other recogniged gAifiS 8nd IosBes. unless il Te¥ors08 8 tharge fo¥ impalrnenl Ihal h•B prevlousty been rec4nlsod as expendilura wilhin lh• statement ol financi81 adivlltfjs. A decrease in the carrying amount of an assg18s a result of revaluthon, is recogn168d oiher rerngnised 9ains and Irjsses. •x¢•pl to which il off8ets any prevlou$ fevaluollon 98in, in which ¢ase th8108¥ is $ho4*m within other re￿)gn￿ed galns and losses on the staiornenl olfinandal activitles. Deprttiation Depreciation is Lxlculated 60 85 to wrfte off tho cost or v8luation of an a8Sat, tes$ its residual value, over the uselul oconomK lile ol that ass81 as lollow8'. leasehold propgrty Improvements 10% 8tr8W Ilno Imp•lnMnt ol fflx•d i•••ts A r•vi•w lor Indlcotor$ ol Impalnn•nl Is ￿rrIed out 41 •a¢h r•portlny d&t•, with lh• r•coverabl• amount being estimated wthero such Indi¢Atorn exist. Wber0 tho eArrying valuo exceod6 the recovefoble amount. Ihe a$so1 is Impairgd acwdln9ly. PihoT Imp&irm8nls ar• 8150 roviewed tor po$6ible reversal al each r•portlng date. For th? purpos85 of Impairm•nl t•Jtlng, when11 li not P08sibl• to •stlmato tho r8cov•rabl• amount ol an indivldual a68et, an 081imate1s med8 of the f8covefabl• arnounl ol lh8 eath. 98n•raling unll to whlch Iho a8801 belong6. The cash*eneraling unl116 Ihe smallosl Identifiab 9roup ol assels Ih81 Includ•B tho 8S681 and 98norat08 eaih Inllow8 Ih8t larg•ly Ind8pendent of Iht cash inllows from olher awtts or group8 of ai6016. For impairrnont losling ol goodwlll, th? goodwill acquired In a bu8lne8$ combInat￿n 1$, trom th¢ ac9uis1ts.on date. alloc41ed lo •a¢h of tho cosh-gonevaling unil8 Ihol aré expected to bon•fil trom the synergies of the cornbinalion, irrespoclivo ol wh•lhor olhol a4#et8 or liabllilios of tho charlty are assigned lo tho$0 unil$. Flnancl•l InslNmenl• A financial asset or a financlal Ilability Is recognlsod only wh•n Ihe entity b•carne6 • party io thft ¢ontra¢lual Pfovi$IDns of the in$liumenl. B081c financlal Instrumonl8 are Inillllly ¥ecognlsed al Iho amounl rec•lvablo or pay8ble Includlng any rolaled Irans8¢lion ¢osls, unlos• the arran9emgnl u)n81itule& a financlng iran60￿{on, vthera it is recognised al the present value ol Iho lutur• paymenls dlscounlod at a market rale ol Inl?res1 IDT a 8imilaf dobl in$trum•nl. Current assols and cufffrnl liabili1￿& aro subsequen￿Y measured al Ihe cash or other consideration expgcled lo bo paid or rgGeiv•d and not diswunlod. 11 Oldbury Court Out of School Clubs Company Limited by Guarantee Notes lo the Flnanclal Slatern•nts (r•nllnu•dJ Year ènded 31 March 2025 Accountlng pollcl•8 (¢onthueoJ Defined contrlbulion plans Contributions to defined cnnlribution plans are recognis•d as an expense In the period in which the Telaled se￿Ice is provided. Prepald c£*ntiibulion8 are recognlsed as en asset to the exlent Ihal the propaymonl will lead to a reduction In luluro pAyments or a cash refund. When cantributs'ong ar8 not experted to be settled wholly within 12 rnonths of the end of the reporting date In %thi¢h the employees f6nd•T the related 8eNSco, the liabilty 18 measured on a dls¢ounted present valuo basls. Th• unwindlng of the d16¢0unl 16 recognlsed as an •xp8nso in the p•ricd In which ft orises. Llmh•d by 9uaranl•• The oryanisathjn IB 8 charllable eompany Ilmitod by guarantee and has no 8har• Capltal. In lh• evant ol tha ehartty bBing wound up tho liability In resp6th ol the 9uar8nl8a 18 limited lo £10. Donallon• and ltyacl Unrn8trl¢i•d Restricted Total Funds Fundg Funds 202S Donatlon8 Donats'ons 8,939 6,939 Graftls Grants receivAble- B.A.N.D South Glocestar CC 8rislol City Councll Brislol City Council - Ro8lllAnc• Fund 12,579 03,224 12,579 63,224 6,939 75.803 82,742 Unr081ilcled Reslricled Total Funds Fund# Fund8 2024 Donation$ Oonalions 590 Grants Grant5 receiv8ble- B.A.N.D Soulh Glocesler CC Bristol City Council Brislol City Council - R•Bilianc• Fund 2,081 2,081 9.613 13,754 29,520 55,558 9,613 13.754 29,520 52.887 2,671 12 Oldbury Court Out of School Clubs Company Limlted by Guarantee Notés to the F5nanclal StaternentB (w•llftu•d) Year end•d 31 March 2025 Chavlt•bl• a¢tlvitl Lknreslr￿led Total Funds Unrestricted Totsl Funds Funds 2026 Funds 2024 Fe05 50150 club 442,319 305 442,319 305 383,901 319 363.9)1 319 442.624 442,624 364,220 364,220 Inv•ilm•nt In¢orn• Unreslriclod Total Funds Unr¢slrKted Total Funds Fund* 2025 Funds 2024 B•nk Int•r•$l r•cd¥ablo 1,519 1,519 422 422 Exyndltur• on charltabl• a¢tlvlU•$ by fvnd typ• Unw•8lrlclod R•strlctod Total Fund• Funds Funds 2025 Charitable acliviti•s Support costs 344.466 97,641 75.803 420.268 97,642 442,107 75.803 S17,910 Unr•8tr1cled Re8trictod Total Funds Fund$ Fund• 2024 Charilable a¢tlviti8s Support cosls 323,969 47.654 371,623 23,367 29,920 347.338 77,574 53,287 424,910 Exp•ndltUfo on charllabl• a￿1¥111•8 by actlvlty typ• AcliviU•s undertakon Ilir6clly Support 10141 lund• ¢o¥l8 2020 Total fund 2024 Chantable activiliès Governance cos1$ 420.268 87,916 9,726 97,642 508,184 9,728 517,910 419,889 5,021 424,910 420,268 13 Oldbury Court Out of School Clubs Company Limited by Guarantee Notes to the Financial Statements (¢onrfftu•dJ Year ended 31 March 2025 10. Analy•ls ot•upp¢rt ¢o•t• Chawilablfr aclivilies Tolal 2025 ToL812024 Flnance ￿lts Govemanc¢ o)sts Te16phon• Other inting, postsg• and •tallon•ry Depreciatlon Repairs and ranewa18 227 9,726 3,027 2,181 3,154 4,633 74,694 97.642 227 9,728 3,027 2,181 3,154 4,633 74,694 97,642 1.692 5,021 3.979 1.039 2,152 4.791 58.900 77,574 11. N•1 Incom￿(0Xp•ftd￿1•} Nel Incomeq•xp•ndilur•l h 8t•l•d 4ft•r ch•rglngl(¢r•dblingl'. 2026 2024 08praci•tK)n ol18ngble fix•d a88et8 4,633 4,791 12. Indepondenl •xamlnatlon f••8 2025 2024 Fees payablo lo lh8 indopondenl ex8mlnoT for.. Independenl examinfjlion of tho finan¢lal 810t￿entS 1,920 1,860 13. Staff ¢•sts The lolal staff co818 and emplo￿0 b•n•filg for th& r0Wrtlng ptrrlod are an8lys•d ai follows., 202S 2024 Wages and Salaries Employer contribution$ lo pansion plans 355.687 13,024 368.711 284,903 10,500 295,403 Th• 8veFog• hoad ¢ounl ol employe81 during Ihe yfjar wa8 2512024: 24>. Th• av•rag• nurn￿r of lull-llme equivalenl employe05 during Ihe year 18 an8ly6ed as lollows: 2025 2024 No. Numbor ol stall 25 24 No employeo weceived employeg benefits ol more than £60.000 during the year {2024: Nill. 14 Oldbury Court Out of School Club8 Company Limiled by Guarantee Noles to Ihe Flnancial Statements (¢+wllnuodJ Year ended 31 March 2025 14. Tru8t•• r•mun•rntioTr and •xponM8 No remungratron OT olheT benefi18 tr￿1 employment wilh thè charity or a rektad éntity wore re(xNed by Iho InJ8tees. 15. Tangible fixod assets Long l•a8•hold prnperty Co•t At 1 April 2024 and 31 htsrch 2025 Depreclatlon Ai 1 April 2024 Charge lor Ihe yaar At 31 M)￿h 202S 47.907 41.436 4.633 46,069 Carrylng amount At 31 March 2025 1,838 e.471 Al 31 March 2024 16. D•blo 2025 2024 Prepayments and accrued income 4,743 17. Credllorn: amount8 lalllng du• wlthln one y••r 2025 2024 Accrual8 and deferrod income 2.681 2,681 18. P•nsions and oth•r po8t r•llr•m•nl bone1118 D8fin•d contrlbulion plans The amount feG(ynised in inGwi• or •xp•ndhur• as an oxpvnse In rel•lion to d•fined contribution plans was £13,02412024: £10,500). 15 Oldbury Court Out of School Clubs Company Limited by Guarantee Notes to the Flnancial Statements (e•nllft Year ended 31 March 2025 19. Analysis of charflabh lunds Unwo8trictsd funds At 31 March 20 Al 1 Aprll 2024 Incorne Expendllurn Transfer8 General funds 332,355 451.082 (442,107) 341.330 At 31 Marth 20 24 Al 1 Aprfl 2023 Income Exp8ndilure Tr4nslers General fund8 337.065 367.313 (371,6231 (4001 332.355 R•8trlcted lund8 At 1 Aprll 2024 31 Ma￿h 20 25 Incom• Expondllu Translers Brislol City Coundl Bristol Cty Council- Resiliance Fund South Gloscestetshiro County Council 63.224 {63.224) 12.579 75,803 (12,579) {75,eD3) At 31 March 20 24 Al l Aprll 2023 Incomo Exp8ndllw• Tran$lor8 Brislol City Council 8rislol City Councll - Resiliance Fund Soulh Glosceslershire Counly Council 13.754 (13,754) 29.520 129.920) 400 9.613 19,613) (53,287) 52,887 400 16 Oldbury Court Out of School Clubs Company Limlted by Guaranlee Notes to the Financial Statements (¢onOftv•dJ Year ended 31 March 2025 20, Analysi• of n•t ass•ts ￿t￿l¢n lund• unrestrict￿ Total Funds Funds Tan9Sblo fixed assets Current assets Croditors I•s8 than 1 y••r N•t ass•t• 1,838 342,173 (2,681) 341,330 342,173 12,681) 341.330 Unreslricted Total Funds Fund8 2024 T8nglbl• fix•d a$s•ts Cuffent asstrls Creditors less Ih8n 1 yeaf Not asmts 8.471 328.565 (2.681) 332,355 8,471 328,565 {2,681) 332,355 21. An•lyBIB ol Chang•• In n•t d•bt At At 1 Apr 2024 Cash nows 31 Mar 2025 Cash al bank and in hand 328.5e5 8,865 337,430 17