2025-07-31-accounts

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Name:		Kirstie Hartley

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Corstorphine Youth Centre After School Club

Contents of the Financial Statements for the Year Ended 31 July 2025

				Page
Report ofthe Trustees			1	to	2
Independent Examiner's Report				3
Statement of Financial Activities				4
Statement of Financial Position				5
Notes to the Financial		Statements	6	to	9
DetailedStatement	of	FinancialActivities		10

Corstorphine Youth Centre After School Club

Report of the Trustees

for the Year Ended 31 July 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025 ~~.~~ The trustees have adopted the provisions of 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) ~~.~~

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object and principal activity of the Charity is to promote the benefits of, and advance the education of, pupils of Corstorphine Primary School by providing after school care, and educational and recreational activities ~~.~~ Maximum use of outdoor space and creative and expressive crafts is encouraged to help forge friendships and channel energy after school. Special consideration is given to the needs of one parent and low income families.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The overall management and ownership of the After School Club transitioned over to Spring Oscars in August 2024. The committee has continued to use existing funds to subsidise the fees to ensure after school care is as affordable as possible.There is no longer any new income being received.

FINANCIAL REVIEW

Reserves policy

All of the company's reserves are restricted funds ~~.~~

The results for the year are shown in the attached statement of financial activities ~~.~~ They also continued to fund replacement toys, materials, and parties for Halloween and Christmas ~~.~~ This will continue going forward until all reserves are used ~~.~~

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006 ~~.~~

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 place to provide reasonable assurance against fraud and error. This is mainly conducted through compliance with Child Care Commission standards and the professional management of fees and expenses through Oscars, the appointed care team for the committee ~~.~~

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC234756 (Scotland)

Registered Charity number $C019483°

Registered office 28 Rutland Square Edinburgh EH1 2BW

Trustees

K Hartley F Smith M Barge H Kelly SJ Beveridge (resigned 21.1.25) JW Dowle A J Rhodes

Company Secretary M Barge

Page 1

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Independent Examiner's Report to the Trustees of Corstorphine Youth Centre After School Club

| report on the accounts for the year ended 31 July 2025 set out on pages four to nine ~~.~~

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 and the Charities Accounts (Scotland) Regulations 2006 (as amended) ~~.~~ The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 ~~.~~ 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 seeking explanations from you as trustees concerning any such matters ~~.~~ The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | 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 Accounts Regulations; and
~~-~~ to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts 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.

Julian Cordery FCCA FCA CA

The Institute of Chartered Accountants of Scotland

Gibson MckKerrell Burrows Limited 28 Rutland Square Edinburgh EH1 2BW

31 March 2026

Page 3

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Corstorphine Youth Centre After School Club

Statement of Financial Position

31 July 2025

				31~~.~~7~~.~~25	31.7~~.~~24	31.7~~.~~24
				Unrestricted	Total
				funds	funds
			Notes	£		£
CURRENTASSETS
Debtors			6	~~-~~	3,429
Cash at bank CREDITORS Amounts falling due within one year			7	60,288 60,288 ~~-~~	78,848 82,277 (13,581 )
NETCURRENTASSETS				60,288	68,696
TOTAL ASSETS	TOTAL ASSETS LESS CURRENT LIABILITIES			60,288	68,696
NETASSETS				60,288	68,696
FUNDS			8
Unrestricted		funds		60,288	68,696
TOTAL	FUNDS			60,288	68,696

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006 ~~.~~

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company ~~.~~

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime ~~.~~

The financial statements were approved by the Board of Trustees and authorised for issue on 31 March 2026 and were signed on its behalf by:

K Hartley ~~-~~ Trustee

The notes form part of these financial statements

Page 5

Corstorphine Youth Centre After School Club

Notes to the Financial Statements for the Year Ended 31 July 2025

ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006 ~~.~~ The financial statements have been prepared under the historical cost convention ~~.~~ Financial reporting standard 102 ~~-~~ reduced disclosure exemptions The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’:

¢ — the requirements of Section 7 Statement of Cash Flows.

Income recognition

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably ~~.~~

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably ~~.~~ Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category ~~.~~ Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources ~~.~~ VAT is irrecoverable and has been charged against the expenditure headings where it has been incurred.

Governance costs

Governance costs comprise of all costs involving the public accounting of the charity and its compliance with regulation and good practice ~~.~~ These costs include the cost related to independent examination ~~.~~

Taxation

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

Fund accounting There are no restricted funds ~~.~~

CHARITABLE ACTIVITIES COSTS

			Support
			costs (see
			note 3)
			£
	Charitable activities		19,928
3~~.~~	SUPPORT COSTS	Governance
		Management costs	Totals
	Charitableactivities	£ £ 18,608 1,320	£ 19,928

Page 6

continued...

Corstorphine Youth Centre After School Club

Notes to the Financial Statements ~~-~~ continued

for the Year Ended 31 July 2025

4 . TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024 ~~.~~

Trustees' expenses

There were no trustees’ expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024 ~~.~~

STAFF COSTS

The average monthly number of employees during the year was as follows:

								31~~.~~7~~.~~25	31~~.~~7~~.~~25	31.7~~.~~24
	Play Workers								~~-~~	4
	Manager								~~-~~	1
									~~-~~	5
6.	No employees received emoluments in excess of£60,000~~.~~ DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	Trade debtors							31~~.~~7~~.~~25 £ ~~-~~		31.7~~.~~24 £ 3,429
7~~.~~	CREDITORS: AMOUNTS FALLING Trade creditors Other creditors				DUE WITHIN ONE YEAR			31~~.~~7~~.~~25 £ ~~-~~ ~~-~~		31.7~~.~~24 £ 1 13,580
									~~-~~	13,581
8.	MOVEMENT		IN FUNDS					Net movement		At
	Unrestricted		funds			At 1.8.24 in funds £ £				31~~.~~7~~.~~25 £
	General	fund					68,696		(8,408)	60,288
	TOTAL	FUNDS					68,696		(8,408 )	60,288
	Net movement in funds, included			in the above are as follows:
						Incoming Resources Movement
						resources expended in funds
	Unrestricted		funds				£		£	£
	General	fund					11,520 (19,928)			(8,408)
	TOTAL	FUNDS					11,520 (19,928)			(8,408)

Page 7

continued...

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Document Details

Signature Details

Digital Certificate

Report of the Trustees

for the Year Ended 31 July 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

FINANCIAL REVIEW

Reserves policy

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

Risk management

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

Trustees

Respective responsibilities of trustees and examiner

Basis of the independent examiner's report

Independent examiner's statement

Julian Cordery FCCA FCA CA

Corstorphine Youth Centre After School Club

Statement of Financial Position

Basis of preparing the financial statements

Income recognition

Expenditure recognition

Governance costs

Taxation

4 ~~.~~ TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

4 . TRUSTEES' REMUNERATION AND BENEFITS