INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF STJOHN'S OUT OF SCHOOL CLUB CHARrrABLE INCORPQRATED ORGANISATION (THE CIO) I report to the charlty trustees on the annexed Accounts and Notes of the CIO for the year ended 31 July 2024. Respertive re5ponsibilltles of the PCC and the examiner As the Charlty's Trustee5 of the CIO you are responslble for the preparatlon of the account5, In accordance with the requlrements of the Charities Act 20111'the Att'ii you conslder that the audlt requirement of Section 144121 of the Act does not apply and th2t an Independent Examination Is requlred. It is my responsibility to examlne the Accounts under seection 145 of the Act and to state, Dn the basis of procedures specified in the General Oirections given by the Charlty Commisslon under Section 145151 Ibl of the Act, whether particular matter5 have come to my attentlon. Basi5 of indepeb7dent Examlner's Statement My examination was carrled out in accord3nce wlth the General Directions given by the Charlty Commisslon. My examlnation Includes a review of the accounting record5 kept by the Charity and a comparlson of the Accounts presented with those records. It also includes conslderation of any unusual items or dlsc105ures in the Accounts, and seeking explanatlons from the Trustees concernin8 any such matters. The procedures undertaken do nDt provide all the evidence that would be required in 8 full audit, and consequently, no opinlon Is given as to whether the Accounts present a 'true and falr vlew, 8nd the report Is Ilmlted to those matters Set out In the Statement below. Independent eKamlner'$ Statement In connection with my examlnation, no matter has come to my attèntlon whlch give cause to believe that in any material respett, l accounting record5 were not kept in respect of the Trust as required by sertion 130 of the Act,. or 2 the accounts do not actor(J with those record5; or 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts Set out in the Charities IActDunt5 snd Reptsrtsl Regulation5 2008 other than any requirement that the accounts glve a true and fair view which is not a matter considered as part of an Independent examination. I confirm that there are no matters to which your attention should be drawn to enable a proper understandlng of the accounts to be reached. Mr l. D. Turner FCA CTA B. M. Howarth Ltd Chartered Accountants West House King Cross Road Halifax HXI IEB 5 March 2025
ST. JOHN'5 OUT OF SCHOOL CLUB CIO CHARITY INFORMATION REGISTERED CHARITY NUMBER 1161610 r$iAIP. Slicltr- TRUSTEES Mrs L. Ashworth Mr S. Byrne Mrs T. Oldfield Mrsj, Shelton Mr5 J. W85¥Iiw Ms T. Prlnce Resigned 23.08.2023 Appointed 31.08.2023 ADDRESS The Portakabln St. John's School Godly Lane Ri5hworth Sowerby Bridge HX6 4QR INDEPENDENT EXAMINER MrJ. D. Turner FCA CTA B. M. Howarth Ltd West House King Cross Road Halifax HXI IEB
ST. JOHN'S OUT OF SCHOOL CLUB CIO CHARITY NO. 1161610 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 Thp Trii4tpp4 nrp5pnt their rnnThrt anr4 the finanrial s*?trJrynnts o! tl",e c."1" ty IOI. 1.1;" ended 31 July 2024. The 'frustees have adopted the provisions of Accounting and Reportlng by Charities: Statement of Recommended Pr8Ctice applicable to charities preparing their ac¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffectlve l Janaury 20151. Strutture, Governance and Management The Trust was established on 11 May 2015 as a charitable incorporated organisation, ICIOI, Trustees are unpaid volunteers, who are selected by reference to the 5ki115 and experlence, which they have, which could be useful to the operations of the Trust. The selection procedure is such that no further induction or training is considered necessary. The Head Teacher of St John's CE Primary School for the time being and the Manager of St John's Out of School Club IRishworthl for the time belng I the offlce holder I shall automatically I'ex-officio") be charity trustees, for as long as he or she holds that office. Objectlves and Activities To advance the educatlon and provide for the recreation of children aged four to eleven years old by mal<lng facllities and Services available to them during out of school hours, The Trustee5 review the aims, objectives and activitles of the charity each year. Public Beneflt The Trustees have regard for the guidance contained in the Charity Commission's Eener31 guidance on public benef It when reviewing the aims and objectives and in planning the future actlvltles of the charlty. Organisational Structure The charity is controlled by its governing document, a constitution, 2nd operate5 as an incorporated tharity. The charity was founded in May 2015, and is governed by rules registered with the Charity Commissloner5. The charity is administered by the Trustees who meet during each school term.
ST. JOHN'S OUT OF SCHOOL CLUB CIO CHARITY NO. 1161610 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 Risk Management The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are In plate to provide reasonable a55urances against fraud and error. The trustees are also aware of thelr responsibilities for the safeguarding of children. Achlevement and Performance The Trust provldes out of school activities for over 85 pupi15 attending 169 morning sesslons and 182 afternoon se55ions, There has continued to be improvements made in the level of service provlded by the club, which can be evidenced from the excellent feedback from the annual parent's survev. Flnanclal Revlew The income for the year was £113,932. The expenditure for the year was £95,495 leaving a surplus of £18,437. Resenies Reserves are needp.d in order to carry out the objects of the Charity. The Trustee5 consider that the existing level Df reserves is adequate for the need of the Charity. This policy is monitored and reviewed annually. Plans for the Future The Trust plans to contiue offereing wrap around out of school club services to Support the school, and will contiue to look for ways to improve the facilities and services offered. The club will contlnue to strenghten its tlès with St Johns School with the Head Teacher, Club Manager and Governors working closely together.
ST. JOHN'S OUT OF SCHOOL CLUB CIO clRIry fajn 11CIR10 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2024 Statement of Trustees Responslbllltles The Trustees are responsible for preparing the Report of the Trustee5 and the financlal statements In accordance wlth applicable law and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191. The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the Trustees to prepare f Inancial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing those f inancial statements the Trugtees are requlred to,. select suitable accounting policies and apply them consistently: Observe the methods and principles in the Charity SORP: Make judgements and estlmates that are reasonable and prudent.. Prepare the financial statements on the going concern basis unless it Is inapproprlate to presume that the charity will Continue in existence. The Trustees are responsible for keeping proper accounting records which disclose wlth reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) regulations 2008 and the provisions of the trust deed. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitles. This Report was approved by the Trustees on 5 March 2025 and signed on their behalf. LQ &eJicLI Mrs J. Shelton Trustee
ST. JOHN'S OUT OF SCHOOL CLUB CIO Statement of Financial Actlvltles forthe Year Ended 31 July 2024 Notes 31.07.24 31.07.23 INCOMF Contribution5 113,932 98,575 Total In¢omin8 resource5 113,932 98,575 EXPENDITURE Charltable actlvltles Salaries Canteen Play Equlpment and Maintenance 67,452 11,505 775 69,542 10,124 1,211 79,732 80,877 Support costs Rent Insurance 6.000 462 1,854 5,750 152 1,542 756 1,637 550 1,216 780 2.720 643 Light and Heat Repairs and Maintenance Stationery, Postage and Telephone Legal Expenses Accountancy and Payroll Fees Independent Examiner5 Fees Sundry Expenses Depreciation and losses on disposal 1,885 230 1,292 780 2,709 551 15,763 15,746 Total resources expended 95,495 96,623 Surplus {Deficlt) for Year 18,437 1,952 General Fund brought forward 26,285 24.333 Funds Carried Forward 44,722 26,285
ST. JOHN'S OUT OF SCHOOL CLUB CIO Balance Sheet s at 31 July 2024 Notes 31.07.2024 31.07.2023 FIXED ASSETS Tdl)gible Assets 3,178 3,645 3,178 3,645 CURRENT ASSETS Debtor5 and Prepayments Cash at Bank Cash in Hand 317 43,718 247 105 23,969 44,282 24,D81 LESS CURRENT LIABILITIES Sundry Creditors & Accruals Paye & NIC Pensions Payable 1,715 621 402 2,738 1,081 82 278 1,441 41,544 22,640 NET ASSETS 44,722 26,285 REPRESENTED BY: UNRESTRICTED GENERAL FUND 44,722 26,285 44,722 26,285 The accounts were approved by the Trustees on 5 March 2025 and signed on thelr behalf. LQ &LeJi( Mrs J. Shelton Trustee
ST. JOHN'S OUT OF SCHOOL CLUB CIO Notes to the Accounts for the Year Ended 31 Jul 2024 l. Accounting Policies a) Basis of preparation of accourf5 The financial 5taements of the charity, whlch ig a public benefit entity under FRS 102, have heen prppare.cl in ac.cnrdance wlth thp. C.hHriti¢5s %nRP IFRS 1 n?) '4rroi lntints aD.d Reportin8 by Charities.'Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financlal Reportlng Standard aplicable in the U K and Republic of Ireland IFRS 1021 leffective l January 20191,, Financial Reporting Standard 102 'The Financlal Reportlng Standard appllc3ble in the UK and Republlc of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. b} Income All income is recogni5ed in the Statement of Financial Activities once the charity has entitlement to the fund5, and it is probable that the Intome will be received and the amount Can be measured reliablv. The Trustees have opted not to use the standard breakdown of income as prescribed by the SORP and have opted to use alternative headings under the concesslon for smaller charities. c) Expenditure Liabilities are recognised as expenditure as soon a5 there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer ol economic benefits will be required in settlement and the amount of the obli8Otion can be measured reliably. Expenditure is accounted for on an accrual basis and ha5 been classif led under headings that aggregate all tost related to the category. Where costs cannot be directly attributed to partlcular headings they héve been allocated to activities on a basis consistent with the use of resources. The Trustees have opted not to use the standard breakdown of expenditure a5 prescribed by the SORP and have opted to Use alternative headlngs under the concession for smaller charities. d) Tanglble fixed assets and depreclation Tangible fixed assets are stated at cost less depreciation Depreciation rates are calculated to spread the cost of each asset, less Its estimated residual value, over its expected useful life 35 follows Offlce Equipment 15¥0 reducing balance
ST. JOHN'S OUT OF SCHOOL CLUB CIO Notes to the Accounts for the Year Ended 31 Jul 2024 e) Taxation The charlty Is exempt from tax on its charitable activities. fl Fi.Ind arrDI.Intin Unrestricted funds can be used in accordance wlth the charitable activities at the discretlon of the trustees. 2. Fixed Assests Office Equlpment 9183 84 9267 Cost blfwd Addition5 Dlsposals at cost 9267 Depreciation b/fwd Depreciation on disposals 5538 5538 551 Depreclation for year 6089 3178 Net book value 31 July 2023 3.Staff Cost Total Remuneration of £67,452. Aver3ge number of employees 4. Trustees. remuneration and benefits In the year to 31 July 2024, Trustees, remuneration and benefits amounted to £22,661. Trustees, expenses There were no trustees, expenses paid for the year ended 31 July 2024.