2023-03-31-accounts - Lindhead Out Of School Club

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REGISTERED COMPANY NUMBER: 06185571 (England and Wales)
REGISTERED CHARITY NUMBER: 1122450

REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

FOR

LINDHEAD OUT OF SCHOOL CLUB

Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

LINDHEAD OUT OF SCHOOL CLUB

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023

----- Start of picture text -----
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11
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LINDHEAD OUT OF SCHOOL CLUB

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2023

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,present their
reportwiththefinancialstatementsofthecharityfortheyearended31March2023.Thetrustees have
adoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

Thecharity'sobjectsaretoprovidethenecessaryfacilitiesfordailycare,recreationandeducation of
childrenduringoutofhoursandschoolholidaysandtoadvancetheeducationandtrainingofstaffin the
provisionofthesefacilities.Thecompany,whichisknownasTheDen,aimstoprovidesafe,stimulating and
qualitychildcareforchildrenaged4to11years.Itoperatesfor51weeksoftheyearandoffersbefore and
afterschoolcare,aswellasholidayplayschemes,forupto36children.Itisfullyinclusiveand accessible
toallchildrenandhasalongstandingarrangementwithsocialservicesforchildrenwitharange of
specialneeds.Itprovidesanintegratedplayschemeduringschooltimeandholidays.The trustees
consider these issues to demonstrate the charity's delivery of public benefit.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

MostofthechildrenwhoareusingtheclubattendLindheadSchoolandtheclubbenefitsfrom an
excellentrelationshipwiththeschool.Thecluboperatesitsownpremiseswithintheschoolgrounds and
hasaccesstotheplaygroundandplayingfields.Childrennotattendingtheschoolaremade very
welcome.HolidayplayschemesbringchildrenfromalloverScarboroughduetotheclubs excellent
reputationandthewiderangeofplannedactivitiesprovidedbythestaff.Inthemostrecent Ofsted
inspection(November2021)theinspectorcommentedthat,"childrenarehappyandsafeatthe club.
DuringtheCOVID-19pandemic,staffhavefocusedonexpandingoutdoorplayforthechildren.This means
thatchildrenhaveaccesstoagoodrangeofactivitiesinasafeandhealthyenvironment.Theyhave fun
outdoorsandoftenchoosetoplaytennisorfootball.Childrenenjoyrunningaroundinthespace, playing
withhoopsandballs.Theyalsohaveaccesstovariousrestfulareas,includingthegreenspacesaround the
school".

`Staffing`

Theclubemployssevenregularmembersofstaff,pluscasualstaffmembers.Membersof the
managementcommitteecommendthededicationoftheteamofstaff.Throughtheirhardworkand care
The Den meets the aims of the charity.

Thestaffcontinuetoreceiveindividualtrainingonaregularbasiswhichwillbenefittheclubinits ongoing
development.Staffareappraisedonanannualbasiswhichinspiresthemtoimprovetheirpractice and
knowledge.Themanagementcommitteeworkwellwiththemanagementteamtohelppreserve the
successandgoodreputationoftheClub.TheClubhasanexcellentrelationshipwithLindheadSchool and
botharesupportiveofoneanotherandmanyoftheClubstaffalsoworkinschoolinavarietyofroles. The
Ofstedinspectorcommentedthat,"staffhaveverycloselinkswithschoolandparents.Children respond
well to the warm praise they receive from staff".

`The families`

Thestaffencouragethechildrentosharetheirviewsandopinionsonaregularbasisaboutissuesat the
club.Theclubalsohasasharingtreewherethechildrencanwritedownandattachtheirideastoit for
thestafftoread.TheaimistogettheviewsofthechildrenonTheDenasawholeandideas are
implementedwherepossible.Newsletters,questionnaires,theinformativewebsiteande-mail facilities
provideregulartwo-waycommunicationfacilitiesforparents.TheClubliaisesregularlywith multi-agency
professionalstoincludethosefamilieswithchildrenwhichhavespecialeducationalneedsand disabilities.
ParentsspeakhighlyoftheclubandtheOfstedinspectorcommentedthat,"therearerobust procedures
tohelpstaffgettoknowchildren'sspecificcareandlearningneedsbeforetheystart.Theyrecognise the
importance of building relationships with parents."

Page 1

LINDHEAD OUT OF SCHOOL CLUB

REPORT OF THE TRUSTEES
For The Year Ended 31 March 2023

`FINANCIAL REVIEW`

Thetrusteesarepleasedtoreportthat2022/23continuedalongasimilartrendtothepreviousyear after
thechallengesoftheCovidpandemic.Feesfortheyearmorethansurpassedpre-Covidlevelsagain and
theoverallresultisasurplusfortheyearof£10,827,amorethansatisfactoryresultforthetrustees. Free
reserves, which exclude restricted funds and funds supported by fixed assets, amounted to £43,923.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.

`Recruitment and appointment of new trustees`

TheTrustees,whoformthemanagementcommittee,shallnotbefewerthanthreeintotalandnot more
than eleven and these are appointed by the members at the Annual General Meeting.

Themanagementcommitteemay,atanytime,fillcasualvacanciesbyco-optionprovidedthat the
number of co-opted members does not number more than one-third of the total number of members.

`REFERENCE AND ADMINISTRATIVE DETAILS`

`Registered Company number`

06185571 (England and Wales)

`Registered Charity number`

`Registered office`

Lindhead School
Burniston
Scarborough
North Yorkshire
YO13 0DG

`Trustees`

Mrs L A Johnson (appointed 4.9.23)
Mrs E A Cain
Ms S L Bennett (resigned 4.9.23)
Miss A L White
Miss J Dale

`Company Secretary`

Mrs L A Johnson

`Independent Examiner`

Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

Approved by order of the board of trustees on ........December 2023 and signed on its behalf by:

....................................................................
Miss A L White - Trustee

Page 2

`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF`

`LINDHEAD OUT OF SCHOOL CLUB`

`Independent examiner's report to the trustees of Lindhead Out of School Club ('the Company')`

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 March 2023.

`Responsibilities and basis of report`

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsofthe Companies
Act 2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').Incarrying out
myexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunderSection145(5) (b)
of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentionin connection
with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.

Paul Dixon ACA

Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

Date: ........December 2023

Page 3

LINDHEAD OUT OF SCHOOL CLUB

`STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For The Year Ended 31 March 2023`

`Unrestricted` `Restricted` `fund` `funds` `Notes` `£` `£` `INCOME AND ENDOWMENTS FROM` `Charitable activities` `The Den` `66,540` `-` `Investment income` `2` `60` `-` `Total` `66,600` `-` `EXPENDITURE ON` `Charitable activities` `The Den` `55,773` `-` `NET INCOME` `10,827` `-` `RECONCILIATION OF FUNDS` `Total funds brought forward` `33,701` `-` `TOTAL FUNDS CARRIED FORWARD` `44,528` `-`	`2023` `Total` `funds` `£` `66,540` `60` `66,600` `55,773` `10,827` `33,701` `44,528`	`2022` `Total` `funds` `£` `58,580` `2`
		`58,582`
		`49,972`
		`8,610` `25,091`
		`33,701`

The notes form part of these financial statements

Page 4

`LINDHEAD OUT OF SCHOOL CLUB`

`BALANCE SHEET 31 March 2023`

`Notes` `FIXED ASSETS` `Tangible assets` `6` `CURRENT ASSETS` `Debtors` `7` `Cash at bank and in hand` `CREDITORS` `Amounts falling due within one year` `8` `NET CURRENT ASSETS` `TOTAL ASSETS LESS CURRENT LIABILITIES` `NET ASSETS` `FUNDS` `10` `Unrestricted funds` `TOTAL FUNDS`	`2023` `£` `605` `3,154` `41,653` `44,807` `(884)` `43,923` `44,528` `44,528` `44,528` `44,528`	`2022` `£` `909` `2,662` `30,799` `33,461` `(669)` `32,792` `33,701` `33,701` `33,701` `33,701`

ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct 2006
for the year ended 31 March 2023.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicable to
charitable companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
........December 2023 and were signed on its behalf by:

.............................................

Miss A L White - Trustee

The notes form part of these financial statements

Page 5

LINDHEAD OUT OF SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicof Ireland
(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.The financial
statements have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
thefunds,itisprobablethattheincomewillbereceivedandtheamountcanbe measured
reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
have been allocated to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.

Freehold property- Straight line over 4 years
Fixtures, fittings and equipment- 20% on cost

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretion of
the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

`Pension costs and other post-retirement benefits`

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributions payable
tothecharitablecompany'spensionschemearechargedtotheStatementofFinancialActivities in
the period to which they relate.

continued...

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LINDHEAD OUT OF SCHOOL CLUB

`NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2023`

`2. INVESTMENT INCOME`

`INVESTMENT INCOME`
	`2023`	`2022`
	`£`	`£`
`Deposit account interest`	`60`		`2`

`3. NET INCOME/(EXPENDITURE)`

Net income/(expenditure) is stated after charging/(crediting):

	`2023`	`2022`
	`£`	`£`
`Depreciation - owned assets`	`304`	`304`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2023norfor the
year ended 31 March 2022.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31March2023norfortheyear ended
31 March 2022.

`5. STAFF COSTS`

The average monthly number of employees during the year was as follows:

	`2023`	`2022`
`Childcare`	`8`	`11`

No employees received emoluments in excess of £60,000.

`6. TANGIBLE FIXED ASSETS`

`Fixtures,` `fittings` `Freehold` `and` `property` `equipment` `£` `£` `COST` `At 1 April 2022 and 31 March 2023` `64,175` `32,959` `DEPRECIATION` `At 1 April 2022` `64,174` `32,051` `Charge for year` `-` `304` `At 31 March 2023` `64,174` `32,355` `NET BOOK VALUE` `At 31 March 2023` `1` `604` `At 31 March 2022` `1` `908`	`Totals` `£` `97,134`
	`96,225` `304`
	`96,529`
	`605`
	`909`

continued...

Page 7

LINDHEAD OUT OF SCHOOL CLUB

`NOTES TO THE FINANCIAL STATEMENTS - continued`

`For The Year Ended 31 March 2023`

`7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

					`2023`	`2022`
					`£`	`£`
	`Trade debtors`				`1,882`	`1,422`
	`Other debtors`				`20`	`70`
	`Prepayments`				`1,252`	`1,170`
					`3,154`	`2,662`
`8.`	`CREDITORS: AMOUNTS FALLING DUE WITHIN`	`ONE YEAR`
					`2023`	`2022`
					`£`	`£`
	`Other creditors`				`104`	`-`
	`Accrued expenses`				`780`	`669`
					`884`	`669`
`9.`	`ANALYSIS OF NET ASSETS BETWEEN FUNDS`
					`2023`	`2022`
		`Unrestricted`	`Restricted`		`Total`	`Total`
		`fund`	`funds`		`funds`	`funds`
		`£`	`£`		`£`	`£`
	`Fixed assets`	`605`		`-`	`605`	`909`
	`Current assets`	`44,807`		`-`	`44,807`	`33,461`
	`Current liabilities`	`(884)`		`-`	`(884)`	`(669)`
		`44,528`		`-`	`44,528`	`33,701`
`10.`	`MOVEMENT IN FUNDS`
					`Net`
					`movement`	`At`
			`At 1.4.22`		`in funds`	`31.3.23`
			`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`		`33,701`		`10,827`	`44,528`
	`TOTAL FUNDS`		`33,701`		`10,827`	`44,528`
	`Net movement in funds, included in the above are as follows:`
			`Incoming`		`Resources`	`Movement`
			`resources`		`expended`	`in funds`
			`£`		`£`	`£`
	`Unrestricted funds`
	`General fund`		`66,600`		`(55,773)`	`10,827`
	`TOTAL FUNDS`		`66,600`		`(55,773)`	`10,827`

continued...

Page 8

LINDHEAD OUT OF SCHOOL CLUB

`NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 March 2023`

`10. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

		`Net`
		`movement`	`At`
	`At 1.4.21`	`in funds`	`31.3.22`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`25,091`	`8,610`	`33,701`
`TOTAL FUNDS`	`25,091`	`8,610`	`33,701`

Comparative net movement in funds, included in the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`58,582`	`(49,972)`	`8,610`
`TOTAL FUNDS`	`58,582`	`(49,972)`	`8,610`

A current year 12 months and prior year 12 months combined position is as follows:

		`Net`
		`movement`	`At`
	`At 1.4.21`	`in funds`	`31.3.23`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`25,091`	`19,437`	`44,528`
`TOTAL FUNDS`	`25,091`	`19,437`	`44,528`

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:

	`Incoming`	`Resources`	`Movement`
	`resources`	`expended`	`in funds`
	`£`	`£`	`£`
`Unrestricted funds`
`General fund`	`125,182`	`(105,745)`	`19,437`
`TOTAL FUNDS`	`125,182`	`(105,745)`	`19,437`

continued...

Page 9

LINDHEAD OUT OF SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

`11. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 March 2023.

Page 10

LINDHEAD OUT OF SCHOOL CLUB

`DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2023`

	`2023`	`2022`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Investment income`
`Deposit account interest`	`60`	`2`
`Charitable activities`
`Fees`	`66,540`	`58,423`
`Government grants`	`-`	`157`
	`66,540`	`58,580`
`Total incoming resources`	`66,600`	`58,582`
`EXPENDITURE`
`Charitable activities`
`Wages`	`47,764`	`42,821`
`Pensions`	`45`	`-`
`Rent`	`280`	`280`
`Insurance`	`950`	`795`
`Telephone`	`658`	`617`
`Administration costs`	`353`	`497`
`Food and refreshments`	`1,949`	`1,562`
`Consumables`	`266`	`158`
`Crafts and activities`	`700`	`459`
`Repairs and maintenance`	`949`	`585`
`Staff training`	`-`	`434`
`Registration fees`	`310`	`255`
`Accountancy`	`696`	`630`
`Payroll preparation`	`549`	`575`
`Depreciation of fixtures, fittings and`
`equipment`	`304`	`304`
	`55,773`	`49,972`
`Total resources expended`	`55,773`	`49,972`
`Net income`	`10,827`	`8,610`

This page does not form part of the statutory financial statements

Page 11