2025-08-31-accounts - Dringhouses Out Of School Club

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DRINGHOUSES OUT OF SCHOOL CLUB

CIO number 1199392

ANNUAL REPORT AND ACCOUNTS for the year ended 31 August 2025

UNAUDITED

HPH Chartered Accountants 54 Bootham YORK YO30 7XZ

DRINGHOUSES OUT OF SCHOOL CLUB

REPORTS AND ACCOUNTS - UNAUDITED FOR THE YEAR ENDED 31 AUGUST 2025

CONTENTS	Page
Trustees' Report	1 - 4
Independent Examiner's Report	5
Statement of Financial Activites	6
Balance Sheet	7
Notes to the Accounts	8 - 13

DRINGHOUSES OUT OF SCHOOL CLUB TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees have pleasure in presenting their Report and the Accounts for the year ended 31 August 2025.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

The accounts have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Charity “the Club” is a Charitable Incorporated Organisation and a Public Benefit Entity.

OBJECTIVES AND ACTIVITIES

The object of the Club is to provide social and educational care facilities for children of primary school age before and after school and during school holidays. The Club supports children attending Dringhouses School as well as those attending other schools in the local area, and the aim is to provide a cost-effective service for parents and guardians. The Trustees have given due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011.

The Club aims to:

Provide a safe and stimulating environment in which children can feel happy and secure
Encourage children to explore, appreciate and respect their environment
Involve children in planning activities and meals
Provide opportunities to stimulate children’s interests and imaginations
Provide a wide and interesting range of activities
Treat all children as individuals and with respect
Encourage good relationships with parents and carers
Provide a supportive and fulfilling environment for staff
Advance the education and training of club staff

The Club is based at Dringhouses School and operates from 7:30 to 9:00 on weekday mornings and from 15:30 to 18:00 after school. Holiday club operates each school holiday on a daily basis from 7:30 to 18:00. During holidays the Club also operates trips off-site.

ACHIEVEMENTS AND PERFORMANCE

This year saw a change in management at the club as Lauren Ferrige left in February 2025. Our established team stepped up to fill the role with Emily Sweetman taking the position of temporary manager with valuable support from deputy Mark Griffin and the York Childcare Out of School Club Support Service.

Meanwhile, in close partnership with Dringhouses School, we implemented our plan to increase the number of places at the Club to 70, responding to the growing demand for childcare at the school. The school is now providing an additional classroom, enabling us to expand while upholding our high standards of care. To ensure effective supervision in the larger setting, the Club has implemented new practices and procedures that allow children to thrive in both indoor and playground settings. This expansion reflects the strong and collaborative relationship between the Club and the school, as well as our shared commitment to supporting the needs of the local families.

DRINGHOUSES OUT OF SCHOOL CLUB TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025

FINANCIAL REVIEW

Total income for the year was £198,411 (2024 - £170,068). This was generated from service fees of £190,261 (2024 - £164,645), donations of £20 (2024 - £616), and grants of £8,130 (2024 - £4,807). The associated expenditure for the year was £212,914 (2024 - £179,708), principally in payroll, management, and premises costs. The Club’s net operating deficit was £14,503 (2024 - a net operating deficit of £9,640).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The governing document is a constitution dated 29 November 2021. Dringhouses Out of School Club is a Charitable Incorporated Organisation (CIO). It was registered in its current legal form on 21 June 2022. The CIO became active on 1 September 2022 when the previous organisation transferred its funds into the CIO with a donation of £80,038.

Trustees of the Charity are the Club’s management committee, which meets on a monthly basis, as well as communicating digitally. The membership of the management committee is open to all, and currently there are 6 Trustees, all are parents/guardians of children using the service. When a need to recruit to the committee is identified, positions are advertised locally, and potential Trustees are interviewed and approved by the committee as a whole. The Club policy is to have a minimum of four and a maximum of eight Trustees.

The Trustees are responsible for the strategic direction and governance of the Club, whilst the day-to-day running is delegated to the Club manager, who is a paid member of staff. The Club also employs multiple playworkers and a deputy manager. The club manager attends Trustee meetings to provide an operational report and discuss issues and the development of the service, as well as any safeguarding concerns. Operational staff are recruited under a strict vetting policy, and all have enhanced disclosures which are renewed every 3 years.

The Trustees have considered the major risks for the Club and are satisfied that there are systems and procedures in place to manage them.

The accounting records are maintained on accounting software including the use of fee and purchase ledgers.

STATEMENT OF THE CHARITY'S POLICY ON RESERVES

The Trustees’ policy is to maintain reserves at around two months of expected running costs which is approximately £30,000. This is to meet commitments and cover any unexpected expenditure. The unrestricted reserves at 31 August 2025 were well in excess of this level at £54,870, with free reserves of £54,637.

PLANS FOR FUTURE PERIODS

Plans are now in place to further increase our occupancy by moving the club into the Hall at Dringhouses School. This will enable us to increase our numbers to 100, offering wrap around childcare to all families who request it, and eliminate the waiting list. The logistics and staffing of this move have been carefully though through and we are working closely with the school to ensure a smooth transition.

DRINGHOUSES OUT OF SCHOOL CLUB TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Registration Number:

1199392

Charity Name: Operational Name:

Dringhouses Out of School Club

Principal Office Address: Dringhouses Primary School St Helens Road YORK YO24 1HW

REFERENCE AND ADMINISTRATIVE INFORMATION - CONTINUED

The Charity’s Trustees, who manage the Charity and were in office during the year were:

Joyce Bennett (Chair) Christopher Simon Aldridge Emma Jane Cass Resigned 2 June 2025 Elspeth Pooley Susan Rundle Laura Frances Bhalla Appointed 27 January 2025 Robin McGinn Appointed 12 January 2026

The manager of the setting who is registered with Ofsted is Emily Sweetman.

The charitable company’s agents and advisors are:

HPH, Chartered Accountants Payroll Bureau 54 Bootham, YORK, YO30 7XZ

The Co-operative Bank Plc Bankers PO Box 250, Skelmersdale

Sarah Wearing FCA, DChA Independent Examiner HPH, Chartered Accountants 54 Bootham, YORK, YO30 7XZ

York Childcare Support Hub Ltd Pavilion 2000, Amy Johnson Way, YORK, YO30 4XT

OOSC Support Service

York Childcare Support Hub Ltd (https://www.yorkchildcare.co.uk/york-childcare-support-hub/) provides assistance with HR and payroll matters as well as Ofsted compliance and policy and procedure drafting.

DRINGHOUSES OUT OF SCHOOL CLUB TRUSTEES' REPORT FOR THE YEAR ENDED 31 AUGUST 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The purpose of this statement is to distinguish the Trustees' responsibilities for the accounts from those of the Independent Examiner as stated in his report.

Charity law requires the Trustees to prepare accounts for each financial year which give a true and fair view of the Charity's state of affairs at the end of the year and of its financial activities for that year. In preparing those accounts 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 accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
Prepare the accounts on the going concern basis unless it is inappropriate to assume that the Charity will continue in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

DECLARATION

The Trustees declare that they have approved the Trustees' Report above. Signed on behalf of the Charity's Trustees.

Joyce Bennett - Chair 16 June 2026

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF DRINGHOUSES OUT OF SCHOOL CLUB

I report to the Trustees on my examination of the accounts of the Dringhouses Out Of School Club (the Charity) for the year ended 31 August 2025.

This report is made solely to the Charity’s Trustees, as a body, in accordance with Section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an Independent Examiner’s Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity, the Charity’s Trustees as a body, for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the Trustees of the Charity, 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 your Charity’s accounts as 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

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:

accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham YORK YO30 7XZ

16 June 2026

DRINGHOUSES OUT OF SCHOOL CLUB

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted funds £ 190,261 20 -	Restricted funds £ - - 8,130	Total year ended 31 August 2025 £ 190,261 20 8,130	Total period ended 31 August 2024 £ 164,645 616 4,807
190,281	8,130	198,411	170,068
204,784	8,130	212,914	179,708
204,784	8,130	212,914	179,708
(14,503)	-	(14,503)	(9,640)
- (14,503)	- -	- (14,503)	- (9,640)
69,373	-	69,373	79,013
£ 54,870	£ -	£ 54,870	£ 69,373

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

The notes on pages 8 to 13 form part of these accounts.

DRINGHOUSES OUT OF SCHOOL CLUB

BALANCE SHEET AS AT 31 AUGUST 2025

(CIO Number: 1199392)

£ £ 233 15,187 50,257 65,444 10,807 54,637 £ 54,870 54,870 - £ 54,870 2025 31 August	£ £ 233 15,187 50,257 65,444 10,807 54,637 £ 54,870 54,870 - £ 54,870 2025 31 August	£ £ 466 14,111 63,631 77,742 8,835 68,907 £ 69,373 69,373 - £ 69,373 2024 31 August	£ £ 466 14,111 63,631 77,742 8,835 68,907 £ 69,373 69,373 - £ 69,373 2024 31 August
65,444 10,807		77,742 8,835

	£ 54,870		£ 69,373
	54,870 -		69,373 -
	£ 54,870		£ 69,373

Approved by the Board on 16 June 2026 and signed on their behalf by:

............................................................................. Joyce Bennett Chair

The notes on pages 8 to 13 form part of these accounts

DRINGHOUSES OUT OF SCHOOL CLUB

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

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

a) Legal entity

Dringhouses Out of School Club is a Charitable Incorporated Organisation (CIO) regulated by the Charities Commission (1199392) and is registered in England and Wales. The address of the registered office and principle place of business is Dringhouses Primary School, St. Helens Road, YORK, YO24 1HW.

b) Basis of preparation

The Accounts 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 or Ireland (FRS 102) (effective 1 January 2019) - (Charites SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Accounting and Reporting by Charities: Statement of Recomennded Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Dringhouses out of School Club meets the definition of a public benefit entity under the Charities Act 2011. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

c) Preparation of the accounts on a going concern basis

The Trustees have a reasonable expectation that adequate financial resources are available to enable the Charity to continue in operational existence for the foreseeable future, and have adequate contingency plans in the event that income streams are reduced. They continue to believe that the Charity is a going concern and as such, the accounts have been prepared on this accounting basis.

d) Tangible fixed assets

Fixed assets with a value greater than £100 are capitalised at cost.

Depreciation is provided on all tangible fixed assets in use at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

Equipment - 25% straight line

e) Fees and other income

Charges for childcare services are accounted for in the year in which the service is provided.

Funding grants are accounted for as receivable in the year they are awarded. Gifts and donations are accounted for when received.

Investment income is accounted for in the year on a receivable basis.

DRINGHOUSES OUT OF SCHOOL CLUB

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities relates to activities undertaken to further the purposes of the Charity and includes their associated support costs.

Governance costs include those costs associated with meeting the constitutional requirements of the Charity and include the independent examiner’s fees and costs linked to the strategic management of the Charity.

The Charity operates a defined contribution pension scheme and the charge in the accounts for pension costs represents the actual amount of contributions made by the employer to the pension scheme.

Certain expenditure is directly attributable to specific activities and has been included in those categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

All expenditure is accounted for on an accruals basis and includes the irrecoverable element of Value Added Tax.

g) 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.

h) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

i) Creditors and provisions

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.

j) Fund accounting

Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the Trustees. Designations of unrestricted funds are made at the Trustees' discretion in order to make allocations for anticipated future expenditure.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for a particular purpose.

Restricted funds are funds which are subject to specific trusts, either declared by the donor when making the donation or grant conditions, or accepted by the donor in responding to a specific appeal.

DRINGHOUSES OUT OF SCHOOL CLUB

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES - continued

k) 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. INCOME FROM CHARITABLE ACTIVITIES

Childcare fee income Donations Grant income	Unrestricted Funds £ 190,261 20 -	Restricted Funds £ - - 8,130	Total Total 2025 2024 £ £ 190,261 164,645 20 616 8,130 4,807 £ 198,411 £ 170,068
	£ 190,281	£ 8,130

In 2024, grant income of £4,807 related to restricted funds.

3. NET EXPENDITURE FOR THE YEAR

NET EXPENDITURE FOR THE YEAR
	2025	2024
Net expenditure for the year is stated after charging:	£	£
Independent Examiner's fee	602	589
Accountant's remuneration:
Statutory accounts production and external review	1,288	1,261
Other Services	2,481	1,338

4. TOTAL EXPENDITURE

Cost of childcare provision Governance costs	Unrestricted Restricted Funds Funds £ £ 200,413 8,130 4,371 - £ 204,784 £ 8,130 Charitable Activities	Unrestricted Restricted Funds Funds £ £ 200,413 8,130 4,371 - £ 204,784 £ 8,130 Charitable Activities	Total Total 2025 2024 £ £ 208,543 176,520 4,371 3,188 £ 212,914 £ 179,708
	£ 204,784	£ 8,130

In 2024, expenditure of £4,807 related to restricted funds.

DRINGHOUSES OUT OF SCHOOL CLUB

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

5. STAFF COSTS

Social security costs Gross salaries and wages (including supply staff) Employer's pension contributions	Total Total 2025 2024 £ £ 152,748 125,256 3,537 2,271 2,399 2,005 £ 158,684 £ 129,532

The average number of employees during the year was 9 (2024 - 7). There were no employees with emoluments above £60,000.

No remuneration, expenses or other benefits have been paid to the Trustees during the period.

The key management personnel of the Charity comprise the Trustees. The total employee benefits of the key management personnel were £Nil (2024 - £Nil).

6. FIXED ASSETS

Cost or valuation: At 31 August 2024 At 31 August 2025 At 1 September 2024 Additions Depreciation: At 1 September 2024 At 31 August 2025 At 31 August 2025 Net book values: Charge for the period	Equipment £ 932 -
	932 466 233
	699
	£ 233
	£ 466

All fixed assets relate to unrestricted funds.

7. DEBTORS

Other debtors Prepayments Outstanding childcare fees	Unrestricted funds £ 13,478 - 1,325	Restricted funds £ - 384 -	Total Total 2025 2024 £ £ 13,478 12,127 384 405 1,325 1,579 £ 15,187 £ 14,111
	£ 14,803	£ 384

In 2024, £405 of other debtors related to restricted funds.

DRINGHOUSES OUT OF SCHOOL CLUB

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

8. CREDITORS: amounts falling due within one year

CREDITORS: amounts falling due within one year
Trade creditors Other creditors Accruals and deferred income	Unrestricted funds £ 4,999 2,716 2,362	Restricted funds £ - - 730	Total 2025 £ 4,999 2,716 3,092	Total 2024 £ 4,884 1,597 2,354
	£ 10,077	£ 730	£ 10,807	£ 8,835

In 2024, all creditors falling due within one year relate to unrestricted funds.

9. SUMMARY OF UNRESTRICTED FUNDS

Current year

Balance at 01 September 2024 Income Expenditure Fund transfer *Prior year* Balance at 01 September 2023 Income Expenditure Fund transfer Balance at 31 August 2025 Balance at 31 August 2024	Balance c/f 31/08/2025 £ 69,373 190,281 (204,784) -
	£ 54,870
	Balance c/f 31/08/2024 £ 79,013 165,261 (174,901) -
	£ 69,373

10. SUMMARY OF RESTRICTED FUNDS

Balance b/f 01/09/2024 £ - -	Income £ 1,921 6,209	Expenditure £ (1,921) (6,209)	Fund Transfer £ - -	Balance c/f 31/08/2025 £ - -
£ -	£ 8,130	£ (8,130)	£ -	£ -
Balance b/f 01/09/2023 £ - -	Income £ 3,807 1,000	Expenditure £ (3,807) (1,000)	Fund Transfer £ - -	Balance c/f 31/08/2024 £ - -
£ -	£ 4,807	£ (4,807)	£ -	£ -

The Holiday Activity Food (HAF) Programme is a grant for the provision of free places at holiday clubs, available to children in their local authority area in receipt of benefits-related free school meals.

Apprenticeship Funding is a government grant to contribute towards the cost of training and asessment of apprenticeship.

York Wraparound Childcare Programme is a grant received from City of York Council under the Government Wraparound Care Programme. The grant is awarded to increase places and alleviate the waiting list.

DRINGHOUSES OUT OF SCHOOL CLUB

NOTES TO THE ACCOUNTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2025

11. ANALYSIS OF THE CHARITY'S NET ASSETS BY FUND

Current year

Fixed assets £ 233 -	Net current assets £ 54,637 -	Total 2025 £ 54,870 -
£ 233	£ 54,637	£ 54,870
Fixed assets £ 466 -	Net current assets £ 68,907 -	Total 2024 £ 69,373 -
£ 466	£ 68,907	£ 69,373

12. TRANSACTIONS WITH RELATED PARTIES

A management contract exists between the Charity and York Childcare Support Hub Ltd (formerly known as York Childcare Out of School Club Support Service Ltd. Management charges of £22,844 (2024 - £19,757) were paid to York Childcare Support Hub Ltd for services provided to the Charity. At the year end the Charity owed York Childcare Support Hub Ltd £3,635 (2024 - £3,204).

13. TAXATION

The Charity is a registered charity (number 1199392) and is not liable to taxation on either revenue surpluses or surpluses on the sale of capital assets used in its charitable activities.

14. PENSION AND OTHER SCHEMES

Defined contribution pension scheme:

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £2,399 (2024 - £2,005).