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2025-03-31-accounts

REGISTERED CHARITY NUMBER: SC022278

Report of the Trustees and

Financial Statements for the Year Ended 31 March 2025

for

Pollokshaws After School Service - PASS

Brett Nicholls Associates Herbert House

24 Herbert Street Glasgow G20 6NB

Pollokshaws After School Service - PASS

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

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 14

Pollokshaws After School Service - PASS

Reference and Administrative Details for the Year Ended 31 March 2025

TRUSTEES

PRINCIPAL ADDRESS

REGISTERED CHARITY NUMBER

Pollokshaws Parish Church 223 Shawbridge Street Pollokshaws Glasgow G43 1QN

SC022278

INDEPENDENT EXAMINER

BANKERS

Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB Clydesdale Bank PLC 21 Kilmarnock Road Glasgow G41 3YN

Page 1

Pollokshaws After School Service - PASS

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 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 objectives of the service are to provide quality childcare in Pollokshaws for the community. We aim to improve the quality of life for our parents by enabling them to continue in or gain employment/ further education secure in the knowledge that their children are being well cared for.

We aim to provide a safe, caring and stimulating environment for the children where everyone has equal opportunities to develop as individuals. We aim to provide a structured programme of activities both indoor and out where the children can learn through play. We aim to provide sufficient training and support to ensure that all staff are able to derive maximum job satisfaction.

We aim to provide a service which is designed to be flexible to suit the needs of all parents using the service. We will strive to maintain a policy of responding promptly to proposed improvements to the service.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

This has been a mixed year for PASS, with both significant achievements and a number of challenges that required careful consideration from the Manager and the Committee. Our Holiday Clubs continued to be a major strength of the organisation, with excellent attendance across all programmes. The summer programme was particularly successful, with 92 children joining us over a fun, active and engaging seven-week period. Children enjoyed a wide range of activities, days, outdoor play opportunities and creative sessions that were very well received by families.

We were extremely fortunate to receive a generous donation from the Glasgow Children’s Holiday Club Scheme, which enabled us to deliver two high-quality trips to Almond Valley and Conifox in Edinburgh. These experiences gave children opportunities they may not otherwise have had, and the feedback from both children and parents highlighted how memorable these outings were. We greatly value this contribution and the ongoing support the Scheme provides to some of our families.

In addition to these trips, the Holiday Scheme also allowed us to offer funded holidays to five families, supporting nine children during the year. For many of these families, this was their only opportunity to enjoy a break away together. Parents reported that the time away helped reduce stress, give children new and positive experiences. The impact on wellbeing and family life has been significant, and we are happy to have facilitated this support.

During term time, however, attendance numbers declined, which was a concern for both the Manager and the Committee. A number of factors may have contributed to this trend, including changes to family routines, increased financial pressures, and wider shifts in childcare needs following the pandemic period. The Committee has been actively reviewing these patterns and discussing strategies to stabilise and rebuild our term-time numbers.

Staffing has remained steady overall, although recruitment within the sector continues to be challenging. The team have worked hard to maintain high-quality play opportunities, support children’s emotional wellbeing and uphold strong safeguarding practices.

Financially, the year has required careful management. Rising costs, particularly in staffing and resources, have placed additional pressure on the organisation, but grants and donations have helped us deliver valuable experiences despite these challenges. The Committee has continued to monitor finances closely and ensure that PASS remains sustainable.

Despite the difficulties in term-time attendance, the year has brought many positives. Children have benefited from varied programme of play opportunities; families have received vital support. The Committee remains committed to strengthening the organisation and ensuring that PASS continues to fulfil its purpose for the children and families of the community.

On behalf of the Trustees, we report that Pollokshaws Parish Church suffered extensive fire damage at the beginning of December 2025. The interior of the church building has been completely destroyed. The manager and staff team are devastated to learn that they will now be required to relocate, as the building holds fourteen years’ worth of shared memories and meaningful experiences for the service. We also feel deep sadness for the children and families who attend PASS and the uncertainty they now face while new premises are being sought.

Page 2

Pollokshaws Aftor School Service - PASS Report of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Financial position The charity incurred a net deficit of £1.352 for the Ye￿ ended 31 March 2025 (2024: defictt of £3.549). At 31 March 2025. total reserves stcrfxl at £100.949 12024: £102.301). with £100.717 of these being unrestricted general funds {2024.' £101.641) and £232 being deS￿nated funds representirvJ the b(x)k value of fixed assets (2024.. £660). Reserves pollcy It is the policy of the Trustees. to hold reserves equivalent to three months running costs. based on the expenditure for the year to 31 March 2025 this equates to £23,052. At 31 March 2025, unrestricted general reserves stood at £100.949. therefore the Trust*s are satisfied that this policy is being met. Funds in eX￿sS of the reserves policy wll be reinvested in the development of the chartty. STRUCTURE, GOVERNANCE AND MANAGEMEKr Governing document Pollokshaws After School Service is govemed by its cortstitutv)n aThJ is registered ￿￿th the Office of the Scottish Regulator Charty No SC022278. Recruitment and appointrnent of new trustees Trustees are elected at the Annual General Meeting each year in line with Ihe constttution which states that Trustees have to be parents of children attending the after-school service. Key management remunerati¢)n In the OPIn￿)n of the trustees Ihere is one key management member of staff, the Service Manager. The total cost of this post in the 2024-25 year was £41.92912024: £44.972). Risk management The Trustees have assessed the major rlsks to whlch the charity Is exposed. n partiujlar those related to the operatlons and flnances of the charty and are satisfied that systems are in place to mtyate our exposure to ma￿r rlsks. EVENTS SINCE THE END OF THE YEAR Infomation relaling to events since the end of the year is given in the notes to the financial statements. 1311?.1i025 Approved by order ofthe tM)ard oftrustees <￿....................................................afxl signed on its behaff by. Page 3

Independent Examiners Report to the Trusteos of Pollokshaws After School Service - PASS I report on the accounts for the year ended 31 March 2025 set out on pages five to f(￿rteen. Respectlve responslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scoland) Regulations 2006 (as amended). The charity's trustees consider that the audtt requirement of Regulation 10{1){a) to (c) of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under Section 44(1 Xc) of the Act and to state whether particular matters have c(xne to my attention. Basls of the Independent examlnefs report My examination was carried out in accordance Regulation 11 of the Chariknes Accounts {Scotlandl 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. arKI consequently I do not exwess an audtt opinion on the wew given by the accounts. Independent examlnefs statement In connection with my examination. no matter has come to my attenth)n: {1) which gives me reasonable cause to believe that. in any material respect. the requirements to keep accounting records in accordance Mth Section 4411)la} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations.. and to prepare accounts whlch accord wlth the accoUn￿ng records and to comply wlth Regulatlon 8 of the 2006 Accounts Regulations have not been met., c 12) to vthich. in my opinion. attention should be dravm in order to enable a proper understanding of the accounts to be reached. Fello of the Association of Chartered Cettsfied Accountants Brett Nicholls Associates Herbert House 24 Herbert street Glasgow G20 6NB 13/12/2025 Page 4

Pollokshaws After School Service - PASS

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
INCOME AND ENDOWMENTS FROM
Notes
funds
£
Donations and legacies
3
-
Charitable activities
Childcare Service
4
61,055
Other income
5
8,144
Total
69,199
EXPENDITURE ON
Charitable activities
6
Childcare Service
70,551
NET INCOME/(EXPENDITURE)
(1,352)
RECONCILIATION OF FUNDS
Total funds brought forward
102,301
TOTAL FUNDS CARRIED FORWARD
100,949
Restricted
funds
£
24,694
-
-
24,694
24,694
-
-
-
2025
Total
funds
£
24,694
61,055
8,144
93,893
95,245
(1,352)
102,301
100,949
2024
Total
funds
£
13,090
73,352
4,662
91,104
94,653
(3,549)
105,850
102,301

CONTINUING OPERATIONS

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities in both years. Comparative figures for the previous year by fund type are shown in note 11.

The notes on pages 7 to 14 form part of these financial statements

Page 5

Pollokshaws Aftor School Service - PASS Balance Sheet 31 March 2025 2025 2024 Notes FIXED ASSErs Tangible assets 12 232 CURRENT ASSErs Debtors Cash at bank 13 104,586 104.120 CREDITORS Amounts falling due within one yEar 14 {3.869) 12.479) NET CURRENT ASSETS TOTAL ASSEfs LESS CURRENT UABILrriES 100.949 102.301 NEf ASSErs FUNDS Unrestricted fijnds.. General lund Designated Fixed Asset FuTrJ 16 100.717 232 101.641 TOTAL FUNDS 1211212025 The financial statements were approved by the Board of Trustees and authorlsed for Issue on ............................................. and were signed on its behalf by.. - Tnjstee The notes on pages 7 to 14 fonn part of these financid statements Page 6

Pollokshaws After School Service - PASS

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

1. GENERAL INFORMATION

Pollokshaws After School Service ("the charity") is Scottish charitable incorporated organisation governed by its constitution. It was registered as a charity in Scotland (registered number SC022278) on 02 February 1994. Its registered address is Pollokshaws Parish Church, 223 Shawbridge Street, Pollokshaws, Glasgow, G43 1QN.

2. 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.

The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:

The charity meets the definition of a public benefit entity under FRS 102.

Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.

The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.

There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.

Income

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

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.

Cash at bank and cash 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.

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.

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Pollokshaws After School Service - PASS

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

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.

Financial instruments

The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Going Concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Office Equipment - 25% Straight Line

Taxation

Pollokshaws After School Service is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3. DONATIONS AND LEGACIES

Grants
Grants received, included in the above, are as follows:
Glasgow City Council
Glasgow Kelvin College
Glasgow Clyde College
Brighthorizons
University of Glasgow
Glasgow Children's Holiday Scheme
2025
£
24,694
2025
£
-
800
-
19,169
3,125
1,600
24,694
2024
£
13,090

2024
£
210
2,700
1,480
8,700
-
-
13,090

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Pollokshaws After School Service - PASS

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

4. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Childcare Total
Service activities
£ £
Childcare fees 61,055 73,352
5. OTHER INCOME
2025 2024
£ £
Employment allowance 4,400 4,662
Earned Income 3,744 -
8,144 4,662
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
£ £ £
Childcare Service 93,715 1,530 95,245
7. DIRECT COSTS OF CHARITABLE ACTIVITIES
2025 2024
£ £
Staff costs 72,236 73,073
Telephone 735 835
Printing, postage & stationery - 95
Play and education materials - 1,701
Insurance 534 302
Provisions and consumables 5,525 4,143
Subscriptions 797 149
Hall hire 7,950 6,990
Excursions and activities 3,203 3,658
Training & professional fees 797 265
Cleaning 149 217
Payroll fees 993 1,002
Office equipment - 78
Travel 218 157
Event costs 100 -
Charitable donations 50 -
Depreciation 428 428
93,715 93,093

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Pollokshaws After School Service - PASS

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. SUPPORT COSTS

o the Financial Statements - continued
Year Ended 31 March 2025
SUPPORT COSTS
2025 2024
£ £
Preparation & Independent Examination of Accounts 1,200 1,080
Accountancy - Bookkeeping - 480
Accountancy - Support Costs 330 -
1,530 1,560

9. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Service Staff
No employees received emoluments in excess of £60,000.
2025
£
66,619
4,400
1,217
72,236
2025
6
2024
£
67,120
4,662
1,291
73,073
2024
4

11.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Charitable activities
Childcare Service
73,352
Other income
4,662
Total
78,014
Restricted
funds
£
13,090
-
-
13,090
Total
funds
£
13,090
73,352
4,662
91,104

EXPENDITURE ON

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continued...

Pollokshaws After School Service - PASS

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted

funds
£
Charitable activities
Childcare Service
81,563
NET INCOME/(EXPENDITURE)
(3,549)
RECONCILIATION OF FUNDS
Total funds brought forward
105,850
TOTAL FUNDS CARRIED FORWARD
102,301
12.
TANGIBLE FIXED ASSETS
COST
At 1 April 2024 and 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Payroll Account
Prepayments
Restricted
Total
funds
funds
£
£
13,090
94,653
-
(3,549)
-
105,850
-
102,301
Office
equipment
£
2,514
1,854
428
2,282
232
660
2025
2024
£
£
5,014
5,835
1,326
817
343
206
6,683
6,858

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Pollokshaws After School Service - PASS

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Deferred income
Accrued expenses
2025
£
2,669
1,200
3,869
2024
£
824
1,655
2,479

Deferred income comprises of £244 of income received for childcare which took place in 2025/26 and £2,425 of grant income received in 2024/25 which the charity was not entitled to until the 2025/26 year.

At 1 April
Deferred in year
Released in year
At 31 March
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fixed assets
Unrestricted
funds
£
232
Restricted
funds
£
-
Current assets
104,586
-
Current liabilities
(3,869)
-
100,949
-
2025
£
824
2,669
(824)
2,669
2025
Total
funds
£
232
104,586
(3,869)
100,949
2024
£
-
824
-
824
2024
Total
funds
£
660
104,120
(2,479)
102,301

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Comparatives for analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fixed assets
660
-
Current assets
104,120
-
Current liabilities
(2,479)
-
102,301
-
2024
Total
funds
£
660
104,120
(2,479)
102,301
2023
Total
funds
£
1,088
106,597
(1,835)
105,850

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Pollokshaws After School Service - PASS

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

16. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated Fixed Asset Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated Fixed Asset Fund
Restricted funds
Glasgow Kelvin College
Brighthorizons
University of Glasgow Fund
Glasgow Children's Holiday Scheme
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Designated Fixed Asset Fund
TOTAL FUNDS
Net
movement
At
At 1/4/24
£
in funds
£
31/3/25
£
101,641
(924)
100,717
660
(428)
232
102,301
(1,352)
100,949
102,301
(1,352)
100,949
Incoming
resources
Resources
expended
Movement
in funds
£
£
£
69,199
(70,123)
(924)
-
(428)
(428)
69,199
(70,551)
(1,352)
800
(800)
-
19,169
(19,169)
-
3,125
(3,125)
-
1,600
(1,600)
-
24,694
(24,694)
-
93,893
(95,245)
(1,352)
Net
movement
At
At 1/4/23
£
in funds
£
31/3/24
£
104,762
(3,121)
101,641
1,088
(428)
660
105,850
(3,549)
102,301
105,850
(3,549)
102,301

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Pollokshaws After School Service - PASS

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 78,014 (81,135) (3,121)
Designated Fixed Asset Fund - (428) (428)
78,014 (81,563) (3,549)
Restricted funds
Glasgow City Council 210 (210) -
Glasgow Kelvin College 2,700 (2,700) -
Glasgow Clyde College 1,480 (1,480) -
Brighthorizons 8,700 (8,700) -
13,090 (13,090) -
TOTAL FUNDS 91,104 (94,653) (3,549)

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

18. POST BALANCE SHEET EVENTS

At the beginning of December 2025, the premises from which the charity operates suffered extensive fire damage, resulting in the total loss of the building’s interior. As a consequence, the charity is in the process of securing alternative accommodation to allow services to continue. The long-term operational and financial impact of this event is currently being assessed.

19. PURPOSE OF UNRESTRICTED FUNDS

General Fund - this represents the unrestricted, free reserves of the charity.

Designated Fixed Asset Fund - this fund represents the net book value of the charity's tangible fixed assets. Annual depreciation is charged to the fund and additions are transferred to it.

20. PURPOSE OF RESTRICTED FUNDS

Glasgow Kelvin College - towards childcare services. They pay parents childcare fees for them as they are students at the college. The funds go directly towards running costs and wages etc.

Brighthorizon - towards childcare services. Parents who work for JP Morgan are able to book our Holiday Club via Brighthorizons, who then cover the parents’ childcare costs. Each parent can use up ten days with us per year. The funds we receive again go directly running costs.

Glasgow Children's Holiday Scheme - to support two bus trips during summer holiday club 2024, we visited Dumfries House and Almond Valley.

Glasgow University - the funds were payment for childcare services that PASS provided.

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