2025-03-31-accounts - Eastern Primary Schools Out

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Eastern Primary Schools Out!

Annual Report & Financial Statements For the Year Ended 31[st] March 2025

Scottish Charity No SC018282

Schools Out!	SC018282
Table of Contents
Trustees’ Annual Report	Pages 3 - 6
Independent Examiner's Report	Page 7
Statement of Receipts and Payments	Page 8
Statement of Balances	Page 9
Notes to the Accounts	Page 10

Schools Out! SC018282 Trustees’ Annual Report For the Year Ended 31[st] March 2025 The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the year ended 31[st] March 2025. Reference & Administrative Information Charity Name Eastern Primary Schools Out Charity No SC018282 Address C/O Eastern Primary School, Camperdown Street, Broughty Ferry, Dundee. Current Trustees Other Trustees who served during the year. None

Schools Out! SC018282

Structure Governance & Management

Constitution

The charity was incorporated as a Scottish Charitable Incorporated Organisation (SCIO) on 27 February 2014 as a result of a Change to SCIO application by Eastern Primary Schools Out which was an Unincorporated Association registered as charity since 5 September 1991. The constitution has been amended to allow the Management Committee to meet virtually as opposed to in person if required.

Appointment of Trustees

The management committee, who meet every 6 – 8 weeks, are the charity’s trustees. Membership of the management committee is open to all parents and guardians of children using the service.

The trustees are elected at the Annual General Meeting which is normally held in June. Under the constitution, there were no less than 5 and no more than 17 elected members who served for two years with re-election required thereafter. The trustees could fill casual vacancies by co-option.

Management

The trustees are responsible for the strategic direction and governance of the Club, with dayto-day running being delegated to a paid Manager. The club also employs several playworkers who work each day with volunteers helping in line with the clubs Volunteer Policy. The Club Manager attends the trustee meetings to give a report and discuss progress and development.

The trustees are responsible for approving policies and are aware of their legal responsibilities including SCSWIS registration, comprehensive insurance, health and safety, safe recruitment etc. All staff members and volunteers have enhanced disclosures which are renewed under the Protection of Vulnerable Groups (PVG) Scheme.

Objectives & Activities

Charitable purposes

The objects of the club are to promote the care and education of children in need of care during out of school hours and school holidays including in-service days.

The club promotes the provision of facilities for the recreation & leisure-time occupation of children in the interests of social welfare with the object of improving conditions of life.

The club aims are to:

❖ provide primary school age children a safe and stimulating environment in which they will feel happy and secure.
❖ encourage the children to explore, appreciate and respect their environment.
❖ provide opportunities to stimulate the children’s interest and imagination.
❖ provide an interesting range of activities and provide positive images of ethnic minorities and cultures.
❖ treat all children as individuals and with respect.
❖ encourage good relationships with parents and carers with an open door policy.

The club is open to children attending Eastern Primary School before and after school and for any child during school holidays and in-service days.

Schools Out! SC018282

Activities

The club offers a varied and interesting range of activities to stimulate and develop the children. These activities include arts and crafts, reading, tabletop activities, board games, music, drama and interactive games.

We have access to the school play ground and the gym hall where we offer a variety of physical activities. Visits from other outside agencies are organised to give the children a chance to take part in a more varied range of activities, including dance, sports games and lots more.

The holiday and in-service day programmes offer the children a full and exciting programme including full day and half day trips to a variety of places within the local community.

Achievements & Performance

Throughout the last 12 months the club staff have continued to work hard to provide high quality childcare for our families. We have continued to develop our play opportunities for the children extending their experiences by adding resources which they can use in any way they choose.

During the year our staffing has remained consistent with the only change being one of our team leaders returning from maternity leave at the beginning of the year.

During the year our numbers have been steady, albeit slightly lower than in previous years and we have adjusted expenses to reflect this. We continue to work hard to balance our accounts.

Financial Review

The principal funding source of the charity was fees received from service users.

Total receipts were £170,356, all of which were unrestricted (2024 - £170,341 all of which also was unrestricted). Payments for the year were £168,921 (2024 - £172,121). There was a surplus of £1,435 for the year (2024 – deficit of £1,780).

Reserves Policy

The trustees’ policy is to maintain reserves at around 2-3 months of normal running costs in order to meet commitments and to cover any unexpected expenditure. Reserves at the end of the year were £3,954 which is less than 1 month.

Plans for Future Periods

The charity’s main aims for the forthcoming year are:-

I. To continue to improve the provision developing the opportunities and experiences available for children.
II. To develop our interactions between staff and children focusing on improving the outcomes for children attending.
III. To continue to implement a robust quality assurance programme.

Schools Out! SC018282 Approved by the trustees on 18[th] December 2025 and signed on their behalf by:

Schools Out! SC018282

Independent Examiner’s Report

For the Year Ended 31[st] March 2025

Independent Examiner’s Report to the Trustees of Eastern Primary Schools Out.

I report on the financial statements of the charity for the year ended 31[st] March 2025, which are set out on pages 8 to 10.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

1 which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 18[th] December 2025.

Schools Out! SC018282

Statement of Receipts and Payments – For the Year Ended 31[st] March 2025

Receipts Note Voluntary Receipts Donations Fund Raising Bank Interest Receipts from Charitable Activities Fees Payments Cost of Fundraising Cost of Charitable Activities 4 Governance Costs 5 Purchase of Equipment Total Payments Surplus / (Deficit) for year	Unrestricted Funds Restricted Funds Total 2025 Total. 2024 £ £ £ £ - - - 272 603 - 603 674 20 - 20 47 169,733 - 169,733 169,348
	170,356 - 170,356 170,341
	193 - 193 251 168,129 - 168,129 171,178 250 - 250 250 349 - 349 442
	168,921 - 168,921 172,121
	1,435 - 1,435 (1,780)

Schools Out! SC018282

Statement of Balances – As at 31st March 2025 Funds Reconciliation Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ Cash at Bank & In Hand – 31/03/2024 2,519 - 2,519 4,299 Surplus / (Deficit) for year 1,435 - 1,435 (1,780) Cash at Bank & In Hand – 31/03/2025 3,954 - 3,954 2,519 Bank & Cash Balances Total 2025 Total 2024 Bank Account 3,854 2,419 Cash in Hand 100 100 3,954 2,519 Other Assets Play Equipment 2,582 3,342 Other Equipment (Office, Kitchen) 278 477 2,860 3,819 Liabilities Governance Cost 250 250 Charitable Activities 8,534 4,806 8,784 5,056 The Club has no other material liabilities, contingent liabilities or obligations. The Notes on pages 10 form an integral part of these accounts	Statement of Balances – As at 31st March 2025 Funds Reconciliation Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ Cash at Bank & In Hand – 31/03/2024 2,519 - 2,519 4,299 Surplus / (Deficit) for year 1,435 - 1,435 (1,780) Cash at Bank & In Hand – 31/03/2025 3,954 - 3,954 2,519 Bank & Cash Balances Total 2025 Total 2024 Bank Account 3,854 2,419 Cash in Hand 100 100 3,954 2,519 Other Assets Play Equipment 2,582 3,342 Other Equipment (Office, Kitchen) 278 477 2,860 3,819 Liabilities Governance Cost 250 250 Charitable Activities 8,534 4,806 8,784 5,056 The Club has no other material liabilities, contingent liabilities or obligations. The Notes on pages 10 form an integral part of these accounts	Total 2025 Total 2024 £ £ 2,519 4,299 1,435 (1,780)
	3,954 -	3,954 2,519
		Total 2025 Total 2024 3,854 2,419 100 100
		3,954 2,519
		2,582 3,342 278 477
		2,860 3,819
		250 250 8,534 4,806
		8,784 5,056

Approved by the trustees on 18[th] December 2025 and signed on their behalf by:-

Schools Out! SC018282

Notes to the Accounts – For the Year Ended 31[st] March 2025

1 Basis of Accounting

These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2 Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day to day running of the Club.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

3 Related Party Transactions

The Club’s insurance policy includes Trustee Indemnity Insurance for all its trustees. No other remuneration was paid to the trustees or to any connected persons during the year. No expenses were paid to any charity trustee during the year.

4. Cost of Charitable Activities Staff costs Play Materials, Trips & Activities Catering & Consumables Staff/Volunteer Expenses Insurance Postage, Stationery & Telephone Registration & Membership Costs Payroll Services	Unrestricted Funds Restricted Funds Total 2025 Total 2024 154,930 - 154,930 156,038 4,087 - 4,087 4,630 4,506 - 4,506 6,874 1,499 - 1,499 1,399 627 - 627 285 1,173 - 1,173 832 164 - 164 92 1,143 - 1,143 1,028
	168,129 - 168,129 171,178

5. Governance Costs Annual Accounts & Independent Examiner’s Fee		2025 2024 250 250
		250 250