## **Central Leith After School Provision (Limited by Guarantee)**
**Report and Financial Statements**
**for the period ended 31 July 2025**
**Company No: SC 158589**
**Charity No: SC 023050**
## **Central Leith After School Provision**
## **Report and Financial Statements**
## **For the period ended 31 July 2025**
|**_Contents_**|**_Pages_**|
|---|---|
|Reference & administrative information|2|
|Report of the Directors|3 – 5|
|Report of the Independent Examiner|6|
|Statement of Financial Activities||
|(including Income & Expenditure Account)|7|
|Balance sheet|8|
|Notes to the accounts|9 – 13|
- 1 -
**Central Leith After School Provision**
## **Reference & Administrative Information**
_**Company Registration Number:**_ SC 158589 _**Scottish Charity Reference:**_ SC 023050 _**Registered Office:**_
c/o Leith Primary School St. Andrew Place Edinburgh, EH6 7EG
## _**Address of Project:**_
as registered office above
## _**Directors & Trustees**_
The following are the current directors of the company and trustees of the charity.
Suzanne Le Miere (Appointed trustee 03/02/25) and Chair from 27/08/25 Isabelle Utley (Appointed trustee 03/02/25) Vice Chair Appointed 27/08/25 Joanna Hansen (Appointed trustee 23/02/25) Secretary from 26/02/26 Aimee Wachtel (Appointed trustee 04/09/24 and Treasurer from 04/09/24) Andrew Keys (Appointed trustee 17/02/25)
## _Former directors who ceased to hold office:_
Linda Hawkins (Secretary) Resigned 27/08/25 Jennifer Long (Chair) Resigned 27/08/25
## _**Company Secretary:**_
Joanna Hansen
## _**Independent Examiner:**_
John Paul FCIE. 29 Avon Crescent Broughty Ferry Dundee, DD5 3 TX
## _**Bankers:**_
Bank of Scotland plc 13 Newkirkgate, Leith, Edinburgh, EH6 6AD
- 2 -
## **Central Leith After School Provision**
## **Report of the Directors For the period ended 31 July 2025**
The Directors are pleased to present their report and the financial statements for the period to 31 July 2025.
## _**Structure, Governance & Management**_
Central Leith After School Provision (CLASP) is a company limited by guarantee with the liability of members limited to £1 each. The company is governed by the terms of its Memorandum and Articles of Association and is a registered Scottish charity.
The formulation of policy and general management of CLASP is carried out by the Management Committee, whose members are elected at the Annual General Meeting (AGM) together with the office bearers. Further members of the Management Committee may be co-opted by the existing members during the year and officers may be appointed to fill any casual vacancy.
Reference and administrative information, including the names of those who served as Directors and on the Management Committee during the year, is set out on page 2.
## _Risk Management_
The Directors are aware of the major risks affecting the charity and consider that, as far as possible, appropriate procedures are in place to mitigate those risks. In particular, the charity maintains a child protection policy in line with best practice, which is regularly reviewed and updated, with appropriate training provided to staff.
## _**Overview**_
CLASP Afterschool Club, operating within the Leith community, continues to provide a structured, safe and inclusive out-of-school care service for primary-aged children throughout the reporting period. The service supports families by offering dependable childcare while promoting children’s social, emotional and developmental wellbeing. All activities and care provision are delivered in accordance with the requirements and standards set by the Care Inspectorate.
During term time, the service maintained consistently high levels of attendance, supporting up to 70 children per day Monday – Thursday and up to 32 on a Friday. A broad programme of activities was delivered, including supervised homework and reading support, arts and crafts, outdoor play and physical activities. Opportunities for both structured group engagement and child-led free play were provided, supporting the development of independence, confidence and social skills. In addition to term-time provisions, CLASP delivered comprehensive holiday club programmes during school holiday periods. This provision offered extended hours of care alongside an enhanced activity schedule for Summer, October, February and Easter holidays. This also included the September and May in-service days. A key feature of the holiday programme was the inclusion of organised trips, which provided children with access to a wide range of cultural, recreational, and outdoor experiences.
Participation and engagement levels remained consistently strong across both afterschool and holiday provision. Feedback from children and families has been positive, reflecting satisfaction with both the quality and variety of activities offered.
## _**Activities**_
In August and September, the children enjoyed a wide range of activities including Zumba, quizzes, basketball and creative sessions such as writing letters to their future selves and making paper plate masks. They also contributed to designing a new safari-themed birthday wall.
- 3 -
## **Central Leith After School Provision**
## **Report of the Directors For the period ended 31 July 2025 (continued)**
During the October Holiday Club, CLASP delivered a series of fun-filled days, including visits to the local library and park. A variety of STEM activities were offered, such as Dancing Kernels, Exploding Bags and Mystery Sensory Boxes. A dedicated Minecraft-themed day gave children the opportunity to engage with educational gameplay on tablets. Autumn was celebrated through leaf art, pumpkin lanterns and baking cookies, alongside energetic physical activities including the bleep test, football, rounders and dancing. Relaxation and wellbeing were also supported through activities such as yoga, meditation, face mask making and creating “worry monsters.”
In November, the children created poppies to mark Remembrance Day, as well as arts and crafts to celebrate Bonfire Night. Baking activities also continued to be a popular feature.
December was a particularly festive and community-focused month. The children made items to be sold at a stall at the Leith Primary School Christmas fair, and this helped to raise funds for the Christmas party and new toys. The children made Christmas cards to take to a local care home, where they performed songs for residents. A variety of Christmas-themed activities took place throughout the month, culminating in a highly successful Grinch-themed party, featuring games such as pass the parcel, musical bumps and a bespoke group game inspired by the film.
In January, activities included technology club, junk modelling, Hama beads, keychain making and the introduction of a new drawing club. Children also demonstrated creativity by inventing their own outdoor group game, “Red Door.”
The February Holiday Club offered a diverse programme of trips, themed days and activities. These included making rainforest trays, planting “magic beans,” shadow puppetry, finger knitting, pizza making, STEM-based “love potions,” creating jars of affirmations, toasting marshmallows over a firepit and visits to a local swing park. In March, activities began with World Book Day celebrations, followed by a continued mix of arts and crafts, baking and group games.
The Easter Holiday Club featured a range of trips and themed experiences, including visits to Edinburgh Castle, the Meadows play park, the Museum on the Mound, the National Gallery and Portobello Beach. Activities included smoothie-making, a dinosaur swamp, a fashion show and Easter-themed crafts and baking such as chocolate nest cakes. Children also took part in an egg rescue game and decorated eggs to roll down a local hill.
In May and June, the programme included slime making, pipe cleaner crafts, parachute games, comic book club, clay sculpting and blow painting. With improved weather, there was a strong focus on outdoor play, including football, rounders, skipping, hula hooping and den-building using loose parts such as sticks, tyres and natural wooden materials in the playground.
As the end of term approached, children continued to enjoy activities such as den building, friendship bracelet making, Eco Club, chocolate truffle making and outdoor group games including capture the flag and obstacle courses.
The Summer Holiday Club provided six weeks and three days of engaging and varied experiences, including educational trips, themed days, sports, baking, STEM activities and arts and crafts. Trips included visits to North Berwick Beach (to explore rock pools), the Royal Botanic Garden Edinburgh, Edinburgh Zoo, the Edinburgh Dungeon, Prestongrange Museum, Wonder World, Cramond Beach, Saughton Park (including outdoor cinema) and tennis courts at Leith Links.
- 4 -
## **Central Leith After School Provision**
## **Report of the Directors For the period ended 31 July 2025 (continued)**
## _**Financial Review**_
The financial year-end was changed from 31 August to 31 July in the previous year. These accounts (2025) are for a 12-month period and the comparatives (2024) are for 11 months.
There was a net increase in funds of £15,138 in the year (previous year - increase of £616). Details of income and expenditure are shown in the statement of financial activities on page 7 and the accompanying notes.
The main source of income is fees receivable for the service. Allowing for the adjustment in accounting periods fee income and income from donations and fundraising are much higher.
## _Reserves Policy_
The aim of the directors is to maintain the level of reserves at a minimum level equating to 3 months’ expenditure in order to provide continuity in the event of any unforeseen interruption in operations. The present level of free reserves is £15,257 and equates to 1 month.
## _**Small Company Provisions**_
This report has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006.
**By Order of the Board**
## Aimee Wachtel
## **Date:** 30 April 2026
## **Aimee Wachtel**
## **Director**
**Company Registration Number: SC 158589**
- 5 -
## **Report of the Independent Examiner To the Directors of Central Leith After School Provision**
I report on the accounts of Central Leith After School Provision for the year to 31 July 2025, which are set out on pages 7 to 13.
## _**Respective responsibilities of directors (trustees) and examiner**_
The directors, as trustees of the charity, 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. They consider that the audit requirement of Regulation l0(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 independent examiner's statement**_
My examination is 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 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 the course of 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 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.
## **John Paul FCIE**
**Date** 30 April 2026
29 Avon Crescent Broughty Ferry Dundee DD5 3TX
- 6 -
## **Central Leith After School Provision**
## **Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 July 2025**
|**Unrestricted**
**Note**
**Funds**
**£**
**Income:**
Fees receivable
199,273
Grants received
**2**
-
Donations & fundraising
2,724
Other income (Rates refund)
563
Bank interest
36
**Total income**
202,596
**Expenditure:**
Staff costs
**3**
168,152
Programme activities & supplies
10,376
Training & other programme costs
3,699
Bad debts
395
Occupancy costs
250
Telephone, post & stationery
1,449
Accountancy / Independent examiner's fee
700
Payroll administration
1,103
Depreciation
456
Other expenditure
878
**Total expenditure**
187,458
**Net income / (expenditure) for year**
15,138
**Net movement in funds**
15,138
**Funds brought forward**
119
**Funds carried forward**
**15,257**|**Restricted**
**Funds**
**£**
-
1,243
2,477
-
-
3,720
3,440
280
-
-
-
-
-
-
-
3,720
-
-
-
**-**|**Total**
**2025**
**(12 months) **
**£**
**199,273**
**1,243**
**5,201**
**563**
**36**
**206,316**
**171,592**
**10,656**
**3,699**
**395**
**250**
**1,449**
**700**
**1,103**
**456**
**878**
**191,178**
**15,138**
**15,138**
**119**
**15,257**|**Total**
**2024**
**(11 months)**
**£**
166,726
3,518
777
-
103|
|---|---|---|---|
||||171,124|
||||152,382
9,792
2,045
-
2,185
1,566
700
1,105
221
512|
||||170,508|
||||616|
||||616
(497)|
||||119|
All incoming resources and resources expended are derived from continuing activities. The company has no recognised gains or losses other than those included in the Statement of Financial Activities above.
The notes on pages 9 to 13 form part of these financial statements.
- 7 -
## **Central Leith After School Provision**
## **Balance Sheet at 31 July 2025**
|**Note**
**Fixed Assets**
Tangible fixed assets
**4**
**Current assets**
Debtors
**5**
Cash at bank and in hand
**Creditors:**
Amounts falling due within one year
**6**
**Net Current Assets**
**Net Assets**
**Funds:**
Restricted funds
**7**
Unrestricted funds
**7**
**Total Funds**|**2025**
**£**
**733**
**-**
**19,346**
**19,346**
**4,822**
**14,524**
**15,257**
**-**
**15,257**
**15,257**|**2024**
**£**
441|
|---|---|---|
|||344
8,147|
|||8,491|
|||8,813|
|||(322)|
|||119|
|||-
119|
|||119|
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS 102 SORP.
## **Approved by the Directors and authorised for issue on 30 April 2026**
## Aimee Wachtel
## **Date:** 30 April 2026
## **Aimee Wachtel Director**
The notes on pages 9 to 13 form part of these financial statements.
- 8 -
## **Central Leith After School Provision**
## **Notes to the Accounts for the period ended 31 July 2025**
## **1. Accounting Policies**
## _**Basis of Accounting**_
The financial statements of the charity, which constitutes a public benefit entity as defined by FRS102, have been prepared on the historical cost basis and in accordance with the requirements of the Charities SORP (FRS102): '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 (FRS102) (effective 1 January 2015)'; and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
Central Leith After School Provision (CLASP) qualifies as a smaller charity and is exempt from the requirement to prepare a cash flow statement. It is also not required to report on an activity basis and expenditure in the Statement of Financial Activities has been shown using natural headings.
## _**Going Concern Basis**_
The financial statements have been prepared on a going concern basis. The directors have assessed the charitable company’s ability to continue as a going concern and have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these financial statements.
## _**Incoming Resources**_
Fee income is recognised on an accruals basis. Outstanding fees due for the period are included in debtors and fees prepaid for future periods are included in creditors.
Grants and donations are recognised in full in the Statement of Financial Activities in the period in which they are receivable, provided any performance conditions have been met. Where a grant or donation is received for a specific purpose, it is included within restricted income and any unexpended portion carried forward as a restricted fund.
## _**Resources Expended**_
All expenditure is accounted for on an accruals basis and when there is a legal or constructive obligation to make a payment to a third party.
## _**Tangible Fixed Assets and Depreciation**_
Tangible fixed assets are stated at cost less depreciation. Depreciation is charged by the straight line method over the estimated useful life of each asset at the following rates:
Computer equipment 33% per annum Other equipment & fittings 25% per annum
## _**Debtors**_
Short term debtors are measured at transaction price less any impairment.
## _**Creditors**_
Creditors are recognised at settlement amount, where the charity has a present obligation resulting from a past event, which is likely to result in the transfer of funds to a third party, and the amount due can be measured or estimated reliably.
## _**Other Basic Financial Instruments**_
The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently at their settlement value.
- 9 -
## **Central Leith After School Provision**
## **Notes to the Accounts (continued)**
## **1. Accounting Policies (continued)**
## _**Taxation**_
CLASP is registered as a Scottish Charity and is exempt from corporation tax on its charitable activities. It is not registered for VAT and expenditure includes VAT where relevant.
## _**Funds**_
_Unrestricted funds_ can be used in accordance with any of the charitable objects 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.
## _**Accounting Estimates**_
The trustees do not consider that there are any areas of the financial statements where significant judgements or estimates are being carried out.
|**2. Grants received**
CEC for 1:1 supervision
Leith Community Fund for trips
Total grants received
**3. Resources Expended**
**_Staff costs:_**
Salaries & wages
Social security costs
Employment allowance
Pension cost
Total employed staff
PVG costs
Recruitment
**_Staff numbers:_**
Number of employees:|**2025**
**2024**
**£**
**£**
**1,243**
2,518
**-**
1,000
**1,243**
3,518
**£**
**£**
**165,043**
146,339
**11,835**
8,210
**(7,899)**
(4,906)
**2,033**
2,104
**171,012**
151,747
**-**
72
**580**
563
**171,592**
152,382
**No.**
**No.**
**12**
10|
|---|---|
No remuneration was paid to Directors during the period and no expenses were reimbursed.
- 10 -
## **Central Leith After School Provision**
## **Notes to the Accounts (continued)**
|**4.**|**Tangible Fixed Assets**|**Office Equipment**||
|---|---|---|---|
|||**& fittings**||
||**_Cost_**|**£**||
||At 1 August 2024|**1,495**||
||Additions|**748**||
||(Disposals)|**-**||
||**At 31 July 2025**|**2,243**||
||**_Depreciation_**|||
||At 1 August 2024|**1,054**||
||Charge for year|**456**||
||(On Disposals)|**-**||
||**At 31 July 2025**|**1,510**||
||**_Net Book Value_**|||
||**At 31 July 2025**|**733**||
||At 31 July 2024|441||
|**5.**|**Debtors**|**2025**|**2024**|
||_Amounts due within one year:_|**£**|**£**|
||Fees receivable|**-**|344|
|||**-**|344|
|**6.**|**Creditors**|||
||_Amounts falling due within one year:_|**£**|**£**|
||HMRC|**1,297**|1,110|
||Prepaid fees|**-**|2,506|
||Accruals & other creditors|**3,525**|5,197|
|||**4,822**|8,813|
- 11 -
## **Central Leith After School Provision**
## **Notes to the Accounts (continued)**
|**7.**
**Movement in Funds**
**At**
**_Note_**
**1/8/24**
**_Restricted funds:_**
**£**
CEC
-
Cash for Kids
-
Resources
-
**_Total restricted_**
-
**_Unrestricted funds:_**
Fixed asset fund
(1)
441
General fund
(322)
**_Total unrestricted_**
119
**Total Funds**
119|**Incoming**
**resources**
**£**
1,243
2,197
280
3,720
-
202,596
202,596
206,316|**Outgoing**
**resources**
**£**
(1,243)
(2,197)
(280)
(3,720)
(456)
(187,002)
(187,458)
(191,178)|**Transfers**
-
-
-
748
(748)
-
-|**At**
**31/7/25**
**£**
**-**
**-**
**-**|
|---|---|---|---|---|
|||||**-**|
|||||**733**
**14,524**|
|||||**15,257**|
|||||**15,257**|
## **Notes on funds:**
- (1) The fixed asset fund corresponds to the net book value of fixed assets. Annual depreciation is charged to the fund and adjustments made for the cost of fixed assets purchased and the value of disposals.
## **8. Analysis of Net Assets Between Funds**
|Tangible fixed assets
Debtors
Cash at bank & in hand
Creditors
**Net assets at 31 July 2025**|**Restricted**
**Unrestricted Funds**
**Funds**
**Fixed assets**
**General**
**£**
**£**
**£**
-
733
-
-
-
-
-
-
19,346
-
-
(4,822)
**-**
**733**
**14,524**|**Total**
**Funds**
**£**
**733**
**-**
**19,346**
**(4,822)**|
|---|---|---|
|||**15,257**|
- 12 -
## **Central Leith After School Provision**
## **Notes to the Financial Statements (cont.)**
## **9. Statement of Financial Activities - Comparative figures by class for the year ended 31 July 2024.**
The following provides an analysis by class of the comparative figures in the SOFA as required by paragraph 4.2 of the Statement of Recommended Practice for Charities.
|**Unrestricted**
**Funds**
**£**
**Income:**
Fees receivable
166,726
Grants received
-
Donations & fund-raising
777
Bank interest
103
**Total income**
167,606
**Expenditure:**
Staff costs
149,864
Programme activities & supplies
8,792
Training & other programme costs
2,045
Bad debts
-
Occupancy
2,185
Telephone, post & stationery
1,566
Accountancy / Independent examiner's fee
700
Payroll administration
1,105
Depreciation
221
Other expenditure
512
**Total expenditure**
166,990
**Net income for year**
616
**Net movement in funds**
616
**Funds brought forward**
(497)
**Funds carried forward**
119|**Restricted**
**Total**
**Funds**
**2024**
**£**
**£**
-
**166,726**
3,518
**3,518**
-
**777**
-
**103**
3,518
**171,124**
2,518
**152,382**
1,000
**9,792**
-
**2,045**
-
**-**
-
**2,185**
-
**1,566**
-
**700**
-
**1,105**
-
**221**
-
**512**
3,518
**170,508**
-
**616**
-
**616**
-
**(497)**
-
**119**|
|---|---|
- 13 -