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2025-08-31-accounts

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ACCOUNTS

Period ended 31 August 2025

Charity Number 1154025

Docusign Envelope ID: 982C3EAF-2F65-8D7C-83C8-481D142929EA

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FINANCIAL STATEMENTS

PERIOD ENDED 31 AUGUST 2025

CONTENTS PAGE
Legal and Administrative Information 2
Trustees’ annual report 3 to 10
Independent Examiner’s Report 11
Statement of financial activities 12
Balance sheet 13
Notes to the Accounts 14

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Legal and administrative information

PERIOD ENDED 31 AUGUST 2025

Full Name: Ashley Down After School Club and Holiday
Playscheme
Registered Charity Number: 1154025
Address: Manor Farm Boys Club
Wellington Hill
Bristol
BS7 8ST
Trustees: Nicola Presley (Chair)
Robert Burr (Secretary / February 2026)
Heidi Burniston (Treasurer)
Nicholas Lind
Phillip Moores
Mathew Lenny
Sam Bacon (January 2026)
Sylvie Fabre (January 2026)
Amy Williams (February 2026)
Colm Wood (February 2026)
Trustees resigned during 2025: Sarah Baker (October 2024)
Laura Ashley (February 2025)
Laura Rushbridge (May 2025)
Joanne Morris (May 2025)
Trustees resigned after the reporting period: Helen Thomson (March 2026)
Key Management personnel: Haidi Haskins:
Head of Childcare Operations
Independent Examiner: Jacob Trowbridge MAAT
Bristol Community Accountants CIC
The Park, Daventry Road
Knowle, Bristol
BS4 1DQ
Bankers: Unity Trust Bank PLC
Lloyds Bank PLC
Nine Brindley Place
25 Gresham Street
Birmingham
London
B1 2HB
EC2V 7HN
Accounting Services: Joanne Trowbridge MAAT
Bristol Community Accountants CIC
(11836955)

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

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

Reference and administrative information set out on page 2 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities.

Structure, Governance and Management

Organisation

Ashley Down After School Club and Holiday Play Scheme is a Charitable Incorporated Organisation (CIO), registered with the Charity Commission and governed in accordance with its association constitution, adopted on 1 October 2013.

The charity is overseen by a board of trustees who are responsible for the overall management and strategic direction of the CIO. In line with the constitution, the trustees may exercise all the powers of the CIO in managing its affairs. The constitution requires a minimum of four trustees. Should the number fall below this minimum, the remaining trustees are authorised only to convene a meeting of the board or to appoint new trustees. Trustees may be reappointed after retirement, whether by rotation or resignation, provided they continue to meet eligibility requirements.

During the reporting period the trustee board underwent several changes. Four trustees stepped down including the Co-Chair, followed by the Secretary in 2026. The board extends its sincere thanks to all departing trustees for their dedication and service. Two new trustees were appointed within the reporting period, followed by a further five in 2026, with responsibilities reassigned accordingly. The board has been strengthened through the appointment of new trustees which are made up of the parent community served by the club, and the wider local community.

New trustees are appointed in accordance with the CIO constitution. All new trustees receive an induction covering governance responsibilities, safeguarding, financial oversight and the activities of the charity. Ongoing training is provided where appropriate.

Operational management of the club is carried out by a team of experienced, paid staff who report directly to the board of trustees. The trustees provide support, oversight, and governance to ensure the effective delivery of the club's services.

Objectives and activities

Objects of the Charity

The charitable objects, as stated in the constitution, are:

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

Activities and Public Benefit

Ashley Down After School Club is a not for profit organisation providing affordable, high quality childcare for children aged 4 to 11. The charity offers wrap around care during term time for children attending Brunel Field Primary School and Ashley Down Primary School. These services are delivered in accordance with the Charity Commission’s guidance on public benefit.

The charity’s core aim is to offer reliable, accessible, and safe childcare before and after the school day, supporting families, particularly working parents and carers, who are unable to meet standard school drop off and pick up times. This enables parents and carers to sustain employment and meet family responsibilities, while children benefit from a secure, engaging environment that promotes their well being and development.

The club is operated by qualified and experienced staff who plan and deliver a wide range of inclusive activities that support children’s social, emotional, and educational growth. Services are offered on a fee paying basis to cover operational costs, with any surplus reinvested to enhance facilities, improve service quality, and increase access for families in need.

Public Benefit Statement

In shaping the charity's objectives for the year and planning its activities, the trustees have had regard to the Charity Commission's guidance on public benefit, including Public benefit: running a charity (PB2) . The trustees are satisfied that the charity's aims and activities continue to provide identifiable benefits to a sufficient section of the public, in accordance with the legal requirements for charitable status.

The charity advances education and supports the welfare, development and well being of children through the provision of accessible and affordable high quality childcare, play and recreational activities outside school hours. By enabling parents and carers to access reliable childcare, the charity also supports family stability and participation in employment and community life.

The charity's services are available to children attending Ashley Down Primary School and Brunel Field Primary School, and are delivered in a manner that promotes inclusion and equal access.

Review of activities and summary of main objectives

During 2025, the charity made significant progress in enhancing its operations, facilities, and service delivery in response to increasing demand. A notable driver of growth continues to be the demand for KS1 placements.

Expansion of Provision and Facilities

Working in close collaboration with both Brunel Field and Ashley Down Primary Schools, the club expanded its provision across all sites. The provision for Ashley Down KS2 children moved from Bristol Civil Service Sports Club to Manor Farm in September 2024. This move marked a major enhancement in the quality and capacity of our facilities. The Manor Farm site offers significantly improved accommodation and resources, enabling the charity to increase its capacity and enhance the range of activities available to children.

While the transition required the closure of our Holiday Club, due to the new site being available only during term time, the Trustees consider this a worthwhile trade off, given the long term operational

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

advantages and the enhanced quality of term time provision. The local area is well served by a variety of established holiday clubs that offer engaging and affordable activities, including sports and creative play. As such, the Trustees did not anticipate, and have not observed, any significant negative impact on children, families, or staff resulting from the cessation of the club’s holiday offering.

Throughout the reporting period the provision was reviewed, and with a new site and increased capacity, the charity approved a number of new roles to support both the children and operations. A new role of Inclusion Worker was created and approved, with successful recruitment this offering was in place for September 2025. In addition, financial tasks were reassigned within the organisation supported by the approval and recruitment of a Bookkeeper, also in place for September 2025.

Service Delivery Overview

The club continues to provide breakfast and after school clubs on all school days:

During the reporting period, the club was able to offer up to 56 breakfast club spaces and 176 after school club spaces per day total. These were distributed as follows:

During the reporting period, the charity delivered approximately 950 breakfast and after school club sessions across its three sites. The provision offered approximately 39,200 childcare places across the academic year, with average occupancy at 95% of available capacity.

Demand for places remained consistently high throughout the year, with many sessions operating at or near capacity. This demand was managed through the charity's waiting list policy and ongoing monitoring of capacity, ensuring places were allocated fairly and efficiently.

Staffing and Operations

As service demand increased, the charity expanded its staff team to maintain quality, safety, and child to staff ratios in line with regulatory guidance. The recruitment and retention of experienced staff remained a key operational focus, and staffing levels were adjusted throughout the year to meet service growth.

The charity continues to enjoy strong and collaborative relationships with both school partners. Regular meetings are held with school staff to discuss operational matters and ensure alignment between the club’s services and school needs.

Trustee Acknowledgements

The Trustees would like to express their sincere appreciation to all staff who contributed to the delivery of high quality care during this period of change and growth. Their commitment and professionalism have been instrumental in the charity’s successful expansion.

Summary and Strategic Outlook

The achievements of 2025 reflect our charity’s core strengths in adaptability, collaboration, and a commitment to excellence. Strategic decisions, particularly around site relocation and service scaling,

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

have positioned the charity to better meet the needs of the community and respond to future demand. The Trustees remain committed to continuous improvement, ensuring that children receive safe, enriching, and dependable care, and that families can access affordable support aligned with their working lives.

Financial review

Total income for the year was £350,291 (2024: £208,965) with expenditure totalling £364,095 (2024: £212,440), resulting in a net deficit of £13,804 (2024: £3,475) which was funded from unrestricted reserves. Comparisons with the previous reporting period should be made with caution, as the prior accounts covered an eight-month period following the charity's transition from a calendar year end to an academic year end. The increase in income and expenditure therefore reflects both the longer reporting period and the continued expansion of the charity's activities. A significant proportion of expenditure is attributable to staffing costs, which remain the charity's largest area of expenditure.

Financial Performance

In 2025 the charity continued to grow, and with the expansion came increased running costs. Session fees had remained unchanged for five years; however, following the relocation to Manor Farm, increased occupancy, the recruitment of additional staff, nationally rising wage costs and higher operating expenses, expenditure exceeded income during the year. Through effective financial management, use of existing reserves, and strong operational oversight, the charity was able to mitigate any significant financial impact.

An annual budget review process was undertaken looking at predicted costs, wage increases and expected income. The outcome of this strategic review was the trustees approval of increased session fees implemented in September 2025. The increase was modest, and expected to be reviewed annually to assess inflationary costs. Whilst the increase in fees was necessary, it has allowed the charity to expand the overall provision, as well as protecting the importance of providing affordable childcare.

Reserves Policy

Ashley Down After School Club holds no restricted or designated funds; all reserves are available for the general purposes of the charity.

The trustees maintain a prudent reserves policy, regularly reviewed to ensure alignment with operational needs and sector best practice. The target reserve level is set to cover between three and six months of core operating costs, providing financial resilience in the event of unforeseen circumstances or income shortfalls.

As of the end of the 2025 reporting period, the charity’s reserves stood at £67,520 (2024: 81,324). The year saw costs rise above expected levels resulting in £13,804 of reserves used to support the clubs operations and staffing costs. The 2026 budget and club fees were adjusted to reflect additional and projected costs. Despite the deficit incurred during the year, the trustees are satisfied that the charity's reserve position remains sufficient to support operational continuity and planned development activities.

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

Management of reserve funds was central to 2026 planning process and remains under review, to support key developments, including:

The trustees consider the current reserve level of £67,520 to be within the charity's target range and sufficient to manage short term income fluctuations, unexpected staffing costs and operational disruptions.

The trustees remain committed to ensuring that reserves are used strategically to support the charity’s objectives while safeguarding sustainability.

Risk Management

The trustees have examined the major risks facing the charity, including those arising from operational expansion, staffing, safeguarding and regulatory compliance. Risks are reviewed regularly by the Board of Trustees and recorded within a risk register. The trustees pay particular attention to safeguarding, regulatory compliance, staffing resilience and financial sustainability.

Key risks identified include:

To mitigate these risks, the charity has implemented a range of measures:

Safeguarding remains a central priority for the charity. All staff and volunteers are subject to appropriate recruitment checks, including enhanced DBS checks where required. Staff receive safeguarding training and procedures are reviewed regularly to ensure compliance with statutory guidance and best practice.

These systems are regularly reviewed and updated to ensure they remain fit for purpose and responsive to the charity’s evolving operational landscape.

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

Plans for the future

The Trustees remain committed to ensuring that Ashley Down After School Club continues to deliver high quality, affordable childcare for the school communities it serves. Looking ahead, our strategic objectives remain focused on sustaining excellence in care, ensuring regulatory compliance, maintaining strong partnerships, and securing long term financial sustainability.

Our key strategic aims for the coming year are as follows:

1. Delivering High Quality Care and Play Experiences

We will continue to provide safe, stimulating, and engaging childcare through:

2. Upholding Regulatory Compliance and Promoting Best Practice

We will ensure compliance with relevant regulations and sector standards by:

3. Strengthening Our Role Within the School Communities

We are committed to serving the needs of Ashley Down and Brunel Field Primary Schools by:

4. Ensuring Financial Sustainability

To maintain our not for profit status while ensuring robust operations, we will:

5. Maintaining an Appropriate Level of Reserves

To safeguard the charity’s long term future, we will:

By focusing on these strategic priorities and regularly evaluating our impact, we aim to ensure that the club continues to meet the evolving needs of families in our community.

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

Trustees’ responsibilities in relation to the financial statements

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year that give a true and fair view of the charity’s financial activities and position, including the income, expenditure, assets, and liabilities for the reporting period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records that disclose, with reasonable accuracy, the financial position of the charity at any given time. This enables them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations, and the charity’s governing document.

Trustees are also responsible for safeguarding the charity’s assets and for taking reasonable steps to prevent and detect fraud or other irregularities.

In addition, the trustees are responsible for the content of the Trustees’ Annual Report. The Independent Examiner’s responsibility in relation to this report is limited to reviewing the report for consistency with the financial statements and identifying any material inconsistencies.

The financial statements have been prepared in accordance with the Charities SORP (FRS 102), which applies to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.

Chair’s Statement

On behalf of the Board of Trustees, I am pleased to present the Trustees’ Annual Report for the year ended 31 August 2025.

This year has again been a significant period of growth and transition for Ashley Down After School Club. In response to rising demand, we expanded our provision across multiple sites, successfully relocated one of our key settings, and strengthened our management and staffing structure. These developments reflect not only the continued need for high quality, affordable wrap around care but also our commitment to meeting that need with professionalism, compassion, and ambition.

The relocation to the Manor Farm site was a particularly important milestone, enabling us to increase capacity and improve the day to day experience for children in our care. I am proud of how our team navigated this change, ensuring continuity of care for families and high standards for children.

This year’s progress would not have been possible without the dedication of our incredible staff team, who continue to deliver safe, enriching, and responsive care. I would also like to acknowledge the

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TRUSTEES’ REPORT

PERIOD ENDED 31 AUGUST 2025

contributions of our trustees, past and present, who have given their time and expertise to guide the charity through a period of considerable operational development.

Looking ahead, we remain focused on consolidating and enhancing the services we offer. Our plans for 2026 include the investment in inclusion workers, strengthening our management team and financial proposition, changes to payroll and staff contracts, a review of the charity’s Constitution and continuing to build strong relationships with our school communities. Our commitment to our financial health, position us well to pursue these priorities while maintaining long term sustainability.

Ashley Down After School Club exists to support families, empower working parents and carers, and enrich the lives of children. I am confident that, with continued teamwork and a clear sense of purpose, we will continue to grow and evolve in line with the needs of the communities we serve.

Nicola Presley

Chair of Trustees

This report, including the financial statements, was approved by the Board of Trustees on 15[th] June 2026 and signed on their behalf by:

…………………………………………….

Nikki Presley Chair

18/6/2026

Date …………………………………

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Independent Examiner’s Report to the Trustees

PERIOD ENDED 31 AUGUST 2025

I report on the accounts of the Charity for the period ended 31st August 2025 which are set out on pages 12 - 20.

Responsibilities and basis of report

As the charity trustees of the Trust 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.

Independent examiner’s statement

Since the charity’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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

It should be noted that Bristol Community Accountants provide bookkeeping services to Ashley Down After School Club and holiday Playscheme. I confirm that my duties are segregated, and I am not involved in the day-to-day bookkeeping matters of the charity.

Jacob Trowbridge MAAT

…………………………………………………….

Bristol Community Accountants CIC The Park Daventry Road, Knowle Bristol 18/6/2026 BS4 1DQ Date ..............................................

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STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 AUGUST 2025

Note
Incoming and Endowments from:
Charitable activities
2
Investments
Total Income
Expenditure On:
Charitable activities
3
Other
4
Total Expenditure
Net income
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
349,680
611		 Restricted
Funds
£
-
-		 Total Funds
2025
£
349,680
611		 Total Funds
2024
£
208,721
244
350,291 - 350,291 208,965
362,638
1,457		 -
-		 362,638
1,457		 211,582
858
364,095 - 364,095 212,440
(13,804) - (13,804) (3,475)
(13,804)
81,324		 -
-		 (13,804)
81,324		 (3,475)
84,799
67,520 - 67,520 81,324

All of the activities of the charity are classed as continuing

The notes on pages 14 to 20 form part of these financial statements

In 2024, the charity changed its financial year-end from 31 December to 31 August to align with the academic year. As such, the prior year balances for the eight months ended 31st August 2024 may not be directly comparable to the equivalent balance for the twelve months ended 31st August 2025

Details of the allocation of 2024 total funds between unrestricted and restricted are shown in note 15

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BALANCE SHEET

YEAR ENDED 31 AUGUST 2025

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Total current assets
Creditors : Amounts falling
due within one year
11
Net current assets or liabilities
Total net assets or liabilities
The Funds of the Charity
13
Unrestricted funds
General funds		 2025
£
1,531
11,501
112,015		 2024
£
2,800
1,192
108,984
123,516
(57,527)		 110,176
(31,652)
65,989 78,524
67,520 81,324
67,520 81,324
67,520 81,324

These financial statements of Ashley Down After School Club and holiday Playscheme registered number 1154025 were approved by the trustees and are signed on their behalf by:

Nikki Presley - Chair

…..........................................................

18/6/2026

…..........................................................

The notes on pages 14 to 20 form part of these financial statements

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

1 Accounting Policies

Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Change in accounting reference period

In 2024, the trustees changed the accounting reference date from 31st December to 31st August. As such, the prior year balances for the 8 months ended 31st August 2024 may not be directly comparable to the equivalent balance for the 12 months ended 31st August 2025.

The financial statements have 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 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

The charity meets the definition of a public benefit entity as defined by FRS 102 and has therefore taken the advantage of the disclosure exemption available to it in relation to presentation of a cash flow statement.

Fund accounting

Unrestricted Funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Income Recognition of income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related expenditure Where income has related expenditure the income and related expenditure is reported gross in the SoFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on donations and gifts Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates. Volunteer help These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

Expenditure

Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising funds These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs. Expenditure on charitable activities These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

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

Tangible fixed assets and depreciation

Tangible fixed assets are carried at cost less accumulated depreciation and impairment losses. 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 as follows: Office Equipment 3 years straight line Fixtures and Fittings 3 years straight line

Trade and other 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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.

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.

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

Pensions costs

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. Pension costs charged in the financial statements represent the contribution payable by the charitable company during the year.

The trustees confirm, in accordance with the Charitable Incorporated Organisations (General) Regulations 2012, that at year end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO.

Income and Endowments From:

2
Charitable Activities
Fees
Inclusion funding
Access Childcare funding		 Unrestricted
Funds
£
348,936
744
-		 Restricted
Funds
£
-
-
-		 Total Funds
2025
£
348,936
744
-		 Total Funds
2024
£
206,540
891
1,290
349,680 - 349,680 208,721

Charitable activities prior year - all unrestricted

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NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

Expenditure on:
3
Charitable Activities
Salaries
Recruitment & DBS checks
Training
Repairs and maintenance
Cleaning
Insurance
Rent
Telephone
Office supplies
Food
Consumables and resources
Equipment
IT Equipment and software
Subscriptions
Staff & trustee recognition
Bank Charges
Fines
Bookkeeping and payroll support
Depreciation		 Unrestricted
Funds
£
291,648
3,646
2,045
1,105
267
1,033
22,355
692
1,340
11,800
6,216
434
1,367
3,415
-
83
400
13,523
1,269		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2025
£
291,648
3,646
2,045
1,105
267
1,033
22,355
692
1,340
11,800
6,216
434
1,367
3,415
-
83
400
13,523
1,269		 Total Funds
2024
£
171,284
1,242
600
819
479
1,016
17,050
426
822
7,123
2,988
682
667
1,530
492
36
101
3,379
846
362,638 - 362,638 211,582

Charitable Activities prior year - all unrestricted

4
Other
Independent examination
Professional fees		 Unrestricted
Funds
£
858
599		 Restricted
Funds
£
-
-		 Total Funds
2025
£
858
599		 Total Funds
2024
£
858
-
1,457 - 1,457 858

Other prior year - all unrestricted

- 17 -

Docusign Envelope ID: 982C3EAF-2F65-8D7C-83C8-481D142929EA

ASHLEY DOWN AFTER SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

5 Net incoming resources for the year

This is stated after charging:
Independent Examiner's Fees
6
Staff costs and numbers
The aggregate payroll costs were:
Wages and Salaries
Social Security Costs
Pension Costs		 2025
£
858		 2024
£
858
2025
£
290,193
134
1,321		 2024
£
165,761
4,943
580
291,648 171,284

No employee received emoluments of more than £60,000 (2024: £Nil) The average monthly head count was 47 staff (2024: 39 staff)

The key management personnel of the charity include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total employee benefits of key management personnel, during the year, total £47,407 (2024: 8 month period: £24,574).

7 Trustee expenses

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: £nil). The trustees were not reimbursed expenses during the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

8 Related party transactions

No trustee or other person related to the charity has any personal interest in any contract or transactions entered into by the charity during the year. The were no other related party transactions during the year (2024: £nil)

- 18 -

Docusign Envelope ID: 982C3EAF-2F65-8D7C-83C8-481D142929EA

ASHLEY DOWN AFTER SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

9
Tangible fixed assets
Cost
At the beginning of the year
At the end of the year
Depreciation
At the beginning of the year
Charge for the year
At the end of the year
Net book value
At the beginning of the year
At the end of the year
10
Debtors
Trade debtors
Prepayments
11
Creditors
Trade creditors
Social security costs
Pension
Accruals and deferred income		 Fixtures and
Fittings
£
1,842		 Office
Equipment
£
1,964		 Total
£
3,806
1,842 1,964 3,806
460
614		 546
655		 1,006
1,269
1,074 1,201 2,275
1,382 1,418 2,800
768 763 1,531
2025
£
11,501
-		 2024
£
-
1,192
11,501 1,192
2025
£
8,365
1,656
-
47,506		 2024
£
7,447
1,821
392
21,992
57,527 31,652

12 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

- 19 -

Docusign Envelope ID: 982C3EAF-2F65-8D7C-83C8-481D142929EA

ASHLEY DOWN AFTER SCHOOL CLUB

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2025

13
Movement in funds
Unrestricted funds
General funds
Total unrestricted funds
Total funds
14
Analysis of net assets between funds
Tangible fixed assets
Cash at bank and in hand
Other net current assets or liabilities		 At
01-Sep
2024
£
81,324		 Incoming
resources
£
350,291		 Outgoing
resources
£
(364,095)		 Transfers
£
-		 At
31-Aug
2025
£
67,520
81,324 350,291 (364,095) - 67,520
81,324 350,291 (364,095) - 67,520
Unrestricted
Funds
£
1,531
112,015
(46,026)		 Restricted
Funds
£
-
-
-		 Total Funds
2025
£
1,531
112,015
(46,026)
67,520 - 67,520
15
Analysis of charitable funds - previous year, as required by paragraph 4.2. of the SORP
Unrestricted
Restricted
Total Funds
Funds
Funds
2024
£
£
£
Incoming and Endowments from:
Charitable activities
208,721
-
208,721
Investments
244
-
244
Total income
208,965
-
208,965
Expenditure On:
Charitable activities
211,582
-
211,582
Other
858
-
858
Total expenditure
212,440
-
212,440
Net Income
(3,475)
-
(3,475)
Net movement in funds
(3,475)
-
(3,475)
Total funds brought forward
84,799
-
84,799
Total funds carried forward
81,324
-
81,324		 15
Analysis of charitable funds - previous year, as required by paragraph 4.2. of the SORP
Unrestricted
Restricted
Total Funds
Funds
Funds
2024
£
£
£
Incoming and Endowments from:
Charitable activities
208,721
-
208,721
Investments
244
-
244
Total income
208,965
-
208,965
Expenditure On:
Charitable activities
211,582
-
211,582
Other
858
-
858
Total expenditure
212,440
-
212,440
Net Income
(3,475)
-
(3,475)
Net movement in funds
(3,475)
-
(3,475)
Total funds brought forward
84,799
-
84,799
Total funds carried forward
81,324
-
81,324		 15
Analysis of charitable funds - previous year, as required by paragraph 4.2. of the SORP
Unrestricted
Restricted
Total Funds
Funds
Funds
2024
£
£
£
Incoming and Endowments from:
Charitable activities
208,721
-
208,721
Investments
244
-
244
Total income
208,965
-
208,965
Expenditure On:
Charitable activities
211,582
-
211,582
Other
858
-
858
Total expenditure
212,440
-
212,440
Net Income
(3,475)
-
(3,475)
Net movement in funds
(3,475)
-
(3,475)
Total funds brought forward
84,799
-
84,799
Total funds carried forward
81,324
-
81,324		 15
Analysis of charitable funds - previous year, as required by paragraph 4.2. of the SORP
Unrestricted
Restricted
Total Funds
Funds
Funds
2024
£
£
£
Incoming and Endowments from:
Charitable activities
208,721
-
208,721
Investments
244
-
244
Total income
208,965
-
208,965
Expenditure On:
Charitable activities
211,582
-
211,582
Other
858
-
858
Total expenditure
212,440
-
212,440
Net Income
(3,475)
-
(3,475)
Net movement in funds
(3,475)
-
(3,475)
Total funds brought forward
84,799
-
84,799
Total funds carried forward
81,324
-
81,324
208,965 - 208,965
211,582
858		 -
-		 211,582
858
212,440 - 212,440
(3,475) - (3,475)
(3,475)
84,799		 -
-		 (3,475)
84,799
81,324 - 81,324

- 20 -