2024-08-31-accounts

Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

Charity Number 1144396 Company Registration Number 07757557

Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

CONTENTS	PAGE
Legal and Administrative Information	2
Trustees’ annual report	3 to 5
Independent Examiner’s Report	6
Statement of financial activities	7
Balance sheet	8
Notes to the Accounts	9 to 14

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

LEGAL AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 AUGUST 2024

Status

Ashton Gate out of School Care is a company limited by guarantee (registration number 07757557) and granted charitable status by the Charity Commission on 21[st] October 2011 under number 1144396.

Trustees

The directors of the charitable company (“the charity”) are its trustees for the purposes of the charity law, and throughout this report are collectively referred to as the trustees.

The Trustees who served during the year and since the year end were as follows:

Victoria Kent Simon Kocziban Mark Scanlon Jonathon Ayres Caroline Cuthbert King Samantha Furley Sabrina Sallis Rosanna Bailey

Registered Office

Caretaker’s House Ashton Gate Road Ashton Gate Bristol BS3 1SZ

Independent Examiners

Joanne Trowbridge MAAT Bristol Community Accountants CIC The Park, Daventry Road, Knowle Bristol BS4 1DQ

Bankers

HSBC 2 Cannon Street Bedminster BS3 1BW

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

TRUSTEES’ REPORT

YEAR ENDED 31 AUGUST 2024

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31[st] August 2024.

The financial statements comply with the Charities Act 2011 as amended by the Charities Act 2022, the Companies Act 2006, the Memorandum and Articles of Association, 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).

Structure, governance and management

The Directors

The Board of Directors, who are Trustees for the purpose of charity law, have served throughout the period and up to the date of this report.

Investment powers

Under the memorandum and articles of association, the charity has the power to make any investments that the trustees see fit.

Charities and Public Benefit

The Trustees have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.

Objectives and activities

Objects of the Charity

• To provide facilities for the daily care, recreation, and development of children during out-of-school hours.

• To advance education and training of persons providing such care.

• To advance the education of children by providing facilities not required to be provided by the local education authority.

Summary of main objectives in relation to the above objects

During 2023-2024, AGOSC has continued to provide breakfast, after-school club, lunch club, forest school, and holiday playscheme services to over 550 registered children. We have delivered a wide range of activities spanning the Early Years Foundation Stage curriculum and Every Child Matters objectives.

We have maintained funding for places to support disabled children and those on income-related benefits, ensuring 1-1 care where necessary. The demand for after-school care remained high,

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TRUSTEES’ REPORT

YEAR ENDED 31 AUGUST 2024

averaging 170 children per day at after-school club and 50 at breakfast club, with an average of 60 children per holiday playscheme session.

This year, we have further developed the Forest School provision, expanded outdoor play areas, and maintained high standards for staff training and support. Staff supervisions, mentoring, and weekly meetings ensured quality provision and consistent communication.

Achievements and Performance

• Successfully maintained AGOSC’s reputation as a high-quality, inclusive childcare provider in the Bristol area.

• Received positive feedback from parents and carers through regular surveys and the Famly platform.

• Staff members completed training in forest school, first aid, safeguarding, and GDPR compliance.

• Refurbished outdoor learning spaces and upgraded equipment at both sites, including improvements to lighting and safety features.

• Continued our detailed evaluation processes with regular observations, shared via our online platform.

Financial Review

AGOSC’s financial position remains stable and resilient.

• Income: Fee income and grant funding were maintained at expected levels. There were no changes to fee structure in this period.

• Expenditure: Staffing remained the largest expense, with all staff paid the Living Wage. Investment in site improvements and staff training was prioritised.

• Reserves: We have continued to maintain sufficient reserves to cover at least three months’ running costs, in line with policy. These reserves ensure stability and allow us to react to any changes in demand or unforeseen expenses.

Key Financial Headlines (2023-2024):

• The charity operated at near-full capacity for most sessions.

• No significant bad debts or funding shortfalls were reported.

• Administrative processes, including payroll and compliance, continued to be effectively managed.

Risk & Reserves Review

• The trustees review risks regularly, particularly those relating to operational, financial, and safeguarding areas.

• The reserves policy remains unchanged and is considered appropriate for our ongoing activities and commitments.

• Major risks identified (e.g., changes in government childcare policy, local authority funding) are reviewed in detail each meeting.

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

TRUSTEES’ REPORT

YEAR ENDED 31 AUGUST 2024

Going Concern

The trustees have reviewed the circumstances of the charity and are confident that adequate resources remain available to fund the activities for the foreseeable future. We continue to plan for growth and are exploring future expansion of our provision to meet local demand.

Plans for Future Periods

• Continue to monitor and adapt to government and local authority guidance regarding wraparound care.

• Maintain our commitment to supporting disabled children and those on income-related benefits.

• Expand and enhance our Forest School and outdoor provision.

• Invest in staff training and team-building events.

• Begin work on further site improvements (toilet area, pond area, and continued refurbishment at OCP).

Review trustee recruitment and skill mix to ensure strong governance.

The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

The trustees are required to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources of the charity for that period. In preparing these financial statements, 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 UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

26/6/2025 ……………………………………………. Date ……………………………………… VRAD3CFB666A8A07424...

Victoria Kent Registered Office Caretaker’s House, Ashton Gate Road Ashton Gate, Bristol, BS3 1SZ

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ASHTON GATE OUT OF SCHOOL CARE

Independent Examiner’s Report to the Trustees

YEAR ENDED 31 AUGUST 2024

_____________

I report on the accounts of the company for the year ended 31[st] August 2024 which are set out on pages 9 to 14.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.

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:

• accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

• the accounts do not accord with those records; or

• 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

• 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)].

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.

Joanne Trowbridge MAAT ………………………………………………….. (<c C2F8368E1B574EA...DocuSigned by: Bristol Community Accountants CIC The Park, Daventry Road, Knowle 26/6/2025 Bristol BS4 1DQ Date ..............................................

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 AUGUST 2024

Note Income and Endowments from: Investment income Fee income Total Expenditure On: 3 Charitable activities Governance costs Total Net income/(expenditure) Net movement in funds Total funds brought forward Total funds at 31 August 2024 10	Unrestricted Funds £ 2,857 589,201	Restricted Funds £ - -	Total Funds 2024 £ 2,857 589,201	Total Funds 2023 £ 2,389 520,559
	592,058	-	592,058	522,948
	522,729 678	- -	522,729 678	456,332 454
	523,407	-	523,407	456,786
	68,651	-	68,651	66,162
	68,651 354,932	- -	68,651 354,932	66,162 288,770
	423,583	-	423,583	354,932

All of the activities of the charity are classed as continuing

The notes on pages 9 to 14 form part of these financial statements

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

BALANCE SHEET

YEAR ENDED 31 AUGUST 2024

			2024	2023
	Note		£	£
Fixed assets
Tangible assets	7		58,094	22,918
Current assets
Debtors	8	3,109		3,716
Cash at bank and in hand		401,180		342,458
		404,289		346,174
Creditors : Amounts falling
due within one year	9	(38,800)		(14,160)
Net current assets or liabilities			365,489	332,014
after more than one year
Total net assets or liabilities			423,583	354,932
Total funds of the charity	10
Unrestricted funds			423,583	354,932
			423,583	354,932

The directors are satisfied that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies' regime and in accordance with FRS102 SORP.

26/6/2025

These financial statements were approved by the trustees on ……....................……....................…………. and are signed on their behalf by:

==> picture [84 x 2] intentionally omitted <==

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……………………………….
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Vicky Kent - Director

The notes on pages 9 to 14 form part of these financial statements

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

STATEMENT OF CASH FLOWS

YEAR ENDED 31 AUGUST 2024

Cash flows from operating activities: Net movement in funds Adjustments for: Depreciation Charges Dividends, interest and rents from investments (Increase) / decrease in debtors Decrease / (increase) in creditors Net cash generated from operating Activities Cash flows from investing activities Dividends, interest and rents from investments Purchase of tangible assets Net cash provided used in investing activities Net Increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2024 £ 68,651 16,861 (2,857) 607 24,640	2023 £ 66,162 6,454 (2,389) 1,184 7,777
	107,902 2,857 (52,037)	79,188 2,389 (17,787)
	(49,180) 58,722 342,458	(15,398) 63,790 278,668
	401,180	342,458

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

1 Accounting Policies

• a) The accounts have been prepared on the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

• b) The financial statements has been prepared in accordance with 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 from 1 January 2019) - (Charities SORP(FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

• c) The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. AGOSC continues to operate at almost full capacity for most Afterschool and Forest school sessions and we continue to be very popular for Holiday playschemes with sessions already booked into next academic year.

• d) The charity is a public benefit entity as defined under FRS102.

• e) The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

• f) Income from donations is included in income when these are receivable, except as follows:

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

• g) Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

• h) Most expenditure is directly attributable to specific activities, and have been included in those cost categories. Support cost have been allocated 100% towards the charitable activities of the charity.

• i) Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.

Leasehold improvements - 5 years

• j) Rentals applicable to operating lease agreements where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.

• k) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees.

• l) Restricted funds 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.

• m) 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.

• n) The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the period.

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ASHTON GATE OUT OF SCHOOL CARE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

Income and Endowments:

2 Government grants

The charitable company did not receive government grants in the period ending 31 August 2024 (2023: £Nil). There are no unfulfilled conditions or contingencies attaching to grants in the year ended 31 August 2024.

Expenditure on:

3 Charitable Activities

Charitable Activities
Wages and other related costs Administration Property maintenance Rent Trips Independent examination Professional fees Payroll administration Insurance Membership/licence fees Household goods Communications Utilities Employee recognition Groceries Training Activity resources & equipment Uniforms Recruitment Residents parking scheme Depreciation Sub-total Allocation of support costs	Charitable Activities £ 428,409 - - 1,750 600 - - - 1,153 5,198 3,460 3,146 7,613 - 11,697 3,584 21,840 1,992 1,148 - -	Support Costs £ - 1,668 3,989 - - - 673 4,020 - - - 773 - 1,661 - - - - 34 1,460 16,861	Governance Costs £ - - - - - 678 - - - - - - - - - - - - - - -	Total Funds 2024 £ 428,409 1,668 3,989 1,750 600 678 673 4,020 1,153 5,198 3,460 3,919 7,613 1,661 11,697 3,584 21,840 1,992 1,182 1,460 16,861	Total Funds 2023 £ 383,870 3,301 13,381 1,604 1,669 616 3,131 4,074 944 535 823 2,933 4,507 653 8,028 - 17,494 1,259 50 1,460 6,454
	491,590 31,139	31,139 (31,139)	678 -	523,407 -	456,786 -
	522,729	-	678	523,407	456,786

Charitable activities prior year - all unrestricted

4 Net incoming resources for the year

This is stated after charging:	2024	2023
	£	£
Depreciation	16,861	6,454
Independent Examiners fee	-	616

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

5 Staff costs and numbers

The aggregate payroll costs were: Wages and salaries Social security costs Pension costs	2024 £ 412,036 10,132 6,241	2023 £ 367,712 10,927 5,231
	428,409	383,870

No employee received emoluments of more than £60,000.

The average monthly head count was 30 staff (2023: 28 staff)

The key management personnel of the charity comprise the board of trustees & two senior employees. Total employee benefits of key management personnel, during the year, total £82,273 (2023: £80,560)

6 Taxation

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

7 Tangible fixed assets

Cost Addition At 31 August 2024 At 1 Sept 2023 Charge for the period At 31 August 2024 Net book value At 31 August 2024 At 31 August 2023	Leasehold Improvements £ 32,269 52,037	Total £ 32,269 52,037
	84,306	84,306
	9,351 16,861	9,351 16,861
	26,212	26,212
	58,094	58,094
	22,918	22,918

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

8 Debtors 2024 2023 £ £ Fees owing 1,586 1,390 Bike to Work scheme 700 1,375 Prepayments - Insurance 823 951 3,109 3,716 9 Creditors: amounts falling due within one year 2024 2023 £ £ Trade creditors 982 - Tax and National Insurance 4,617 10,116 Pension 1,241 1,002 Accruals 31,960 3,042 38,800 14,160 10 Movement in funds At At 01-Sep Incoming Outgoing Transfers 31-Aug 2023 resources resources 2024 £ £ £ £ £ Unrestricted funds General fund 227,014 592,058 (506,546) (2,037) 310,489 Designated Funds Redundancy reserve 55,000 - - - 55,000 Committed Building works 50,000 - - (50,000) - Asset depreciation 22,918 - (16,861) 52,037 58,094 Total funds 354,932 592,058 (523,407) - 423,583 Purpose of Designated funds Redundancy reserve Committed building works Funds held for future committed building works at both sites Asset depreciation Represents the value of unrestricted fixed assets held on the balance sheet at year end. Funds held for future liabilities if needed	8 Debtors 2024 2023 £ £ Fees owing 1,586 1,390 Bike to Work scheme 700 1,375 Prepayments - Insurance 823 951 3,109 3,716 9 Creditors: amounts falling due within one year 2024 2023 £ £ Trade creditors 982 - Tax and National Insurance 4,617 10,116 Pension 1,241 1,002 Accruals 31,960 3,042 38,800 14,160 10 Movement in funds At At 01-Sep Incoming Outgoing Transfers 31-Aug 2023 resources resources 2024 £ £ £ £ £ Unrestricted funds General fund 227,014 592,058 (506,546) (2,037) 310,489 Designated Funds Redundancy reserve 55,000 - - - 55,000 Committed Building works 50,000 - - (50,000) - Asset depreciation 22,918 - (16,861) 52,037 58,094 Total funds 354,932 592,058 (523,407) - 423,583 Purpose of Designated funds Redundancy reserve Committed building works Funds held for future committed building works at both sites Asset depreciation Represents the value of unrestricted fixed assets held on the balance sheet at year end. Funds held for future liabilities if needed	Incoming resources £ 592,058 - - -	2024 £ 1,586 700 823	2023 £ 1,390 1,375 951	At 31-Aug 2024 £ 310,489 55,000 - 58,094
			3,109	3,716
			2024 £ 982 4,617 1,241 31,960	2023 £ - 10,116 1,002 3,042
			38,800	14,160
			Outgoing resources £ (506,546) - - (16,861)	Transfers £ (2,037) - (50,000) 52,037
	354,932	592,058	(523,407)	-	423,583

11 Trustee expenses

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: £nil) neither were they reimbursed expenses during the year (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil).

12 Related party transactions

There were no other related party transactions during the year.

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Docusign Envelope ID: E38AC70E-9D4D-4C31-98B3-D8DFA8584A3B

ASHTON GATE OUT OF SCHOOL CARE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2024

13 Company limited by guarantee

The company is limited by guarantee and as such has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each.

14 Analysis of Charitable Funds - Previous Year (as required by paragraph 4.2. of the SORP)

Incoming and Endowments from: Investment income TRUE Fee income TRUE Total TRUE Expenditure On: Charitable activities TRUE Other TRUE Total TRUE Net income/(expenditure) Net income/(expenditure) before other Gains and losses Net movement in funds Total funds brought forward TRUE Total Funds Carried Forward TRUE	General Funds £ 2,389 520,559	Restricted Funds £ - -	Total Funds 31-Aug 2023 £ 2,389 520,559
	522,948	-	522,948
	456,332 454	- -	456,332 454
	456,786	-	456,786
	66,162	-	66,162
	66,162	-	66,162
	66,162 288,770	- -	66,162 288,770
	354,932	-	354,932

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