## Burgh After School Club SC023616
## Annual Report and Accounts
## Year Ended 30[th] November 2025
Burgh After School Club is a SCIO registered with OSCR
**Burgh After School Club – Trustees’ Annual Report and Accounts Year Ended 30th November 2025**
## Contents
Trustees’ Annual Report ............................................................................................ 3 Structure, Governance and Management ............................................................... 5 Activities, Achievements and Performance ............................................................. 7 Achievements and Performance......................................................................... 8 Performance - Care Inspectorate........................................................................ 9 Financial Review................................................................................................... 9 Independent Examiner’s Report .............................................................................. 11 Receipts and Payments Account ............................................................................. 12 Statement of Balances ........................................................................................... 13 Notes to the Accounts ............................................................................................ 14
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**Burgh After School Club – Trustees’ Annual Report and Accounts Year Ended 30th November 2025**
## Trustees’ Annual Report
## **for Year Ended 30 November 2025**
|**Charity Name**|Burgh After School Club||
|---|---|---|
|**Scottish Charity Number**|SC023616||
|**Registered Ofice**|Musselburgh Burgh Primary|School|
||Kilwinning Street||
||Musselburgh||
||EH21 7EE||
|**Committee/Trustees**|Sally Eggeling|From November 2025|
||Hailie Johnston|From June 2023|
||Michelle Lane|From November 2025|
||Ali Reid|From November 2025|
||Doug Rocks- Macqueen|From November 2025|
||Louise Graham|From November 2025|
|**Others serving during the**|Kate Glencross|Until November 2025|
|**fnancial period**|Siobhan McConville|Until November 2025|
|**Bank**|Virgin Money||
||77 Bothwell Street||
||Glasgow||
||G2 7ER||
|**Independent examiner**|Margaret Birse||
||Tangram Accounting||
||23 Clark Avenue||
||Linlithgow||
||EH49 7AP||
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**Burgh After School Club – Trustees’ Annual Report and Accounts**
**Year Ended 30th November 2025**
## **ABOUT US**
## **Introduction**
The charity trustees are pleased to present their Annual Report and Accounts
## **Our charitable purpose**
Our charitable purpose is: _To support local parents who require affordable childcare around working hours, and to advance the social development of children who attend the Musselburgh Burgh primary school, and those children who attend other East Lothian primary schools, by providing social and recreational activities_ .
## **Who we help**
The Burgh After School Club supports the local community by providing childcare for children in the local community including, but not restricted to:
- Musselburgh Burgh Primary School
- Loretto Primary School
- Other East Lothian Primary Schools as needed.
## **Our Vision**
Burgh After School Club provides a safe, secure, and nurturing play environment where children are supported through responsive care, meaningful relationships, and enriching opportunities through play. We support every child to grow as a confident, independent, and resilient individual.
## **Our Values**
## **• Communication**
practice and continually improve the quality of our service. We listen to the children in our service and empower them to help shape activities and contribute to decisions within the club.
## **• Individuality**
We celebrate each child’s uniqueness. By offering a wide range of play experiences, we empower children to lead their own play and choose activities that reflect their interests, strengths, and curiosity.
## **•**
## **Inclusivity & Responsiveness**
We are a welcoming, family centred service. Our skilled and responsive staff team work in partnership with families and external agencies to ensure positive outcomes for all children.
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**Burgh After School Club – Trustees’ Annual Report and Accounts**
## **Year Ended 30th November 2025**
- **Safety & Wellbeing**
Children thrive when they feel safe, secure, and cared for. We prioritise safety and wellbeing so children can explore, learn, and develop confidently through the world around them.
## **Our Aims and Focus**
- **Safe -** Staff understand and consistently follow all policies and procedures to minimise risk and maintain a secure environment. We aim to continue to provide staff with ongoing training and ensure all staff are aligned with SSSC professional standards.
- **Healthy -** We promote healthy lifestyles by offering nutritious snacks and providing daily opportunities for active play indoors and outdoors (weather permitting).
- **Play-led –** We aim to ensure play is central to our service — not just in relation to specific activities, but child led, free flow, imaginative, social, and outdoor play.
- **Achieving -** We deliver stimulating and varied play experiences that encourage curiosity, support individual interests, and help children learn and grow.
- **Nurtured -** We create a warm, supportive environment where children feel safe, valued, listened to, and emotionally supported.
- **Active -** We encourage children to be physically active every day through fun, engaging -
- and age appropriate movement and play.
- **Respected -** We build positive, trusting relationships with children and families, ensuring their views shape our decisions and practice.
- **Responsible -** responsibility through encouragement, choice, and meaningful involvement.
- **Included** - We ensure all children and families feel welcomed, represented, and able to participate fully in club life. We aim to continue to provide a service which supports children with additional needs, and their families **.**
## **Structure, Governance and Management**
Previously the charity’s legal form was that of a Company Limited by Guarantee. However, OSCR granted permission to convert the charity to a SCIO on 19th August 2025 with the confirmation of this being received by the trustees on 20th August 2025 – the same date as the previous Annual Report and Accounts were approved.
As the charity changed its legal form from a Company Ltd by Guarantee to a SCIO, it will now prepare Receipts and Payments accounts for the year 2024-2025.
The charity’s governing document is its constitution, dated 19[th] August 2025
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## **Burgh After School Club – Trustees’ Annual Report and Accounts Year Ended 30th November 2025**
Membership is open to parents and carers of children attending the club. The subscription, for 2024/ 2025 was £25 per year.
The members elect the trustees who manage the administration of the charity. All trustees are unpaid. The trustees are elected at the Annual General Meeting by the members. Trustees can also retire at the Annual General Meeting and can be re-elected. The day to day running of the Club is undertaken by the Club Manager who reports to the trustees.
Details of the trustees during the period and at the date of approval of the report are on Page 3.
Our trustees play a vital role in making sure that the Burgh After School Club achieves its charitable purpose, as detailed on p4.
The trustees are committed to overseeing the overall management and administration of the charity. All the charity trustees are collectively responsible for the charity. No one individual charity trustee should have more power or control over the charity than the others. Charity trustees are not only responsible for their own actions; they are also responsible for the joint actions and decisions taken by the charity trustees. Charity trustees have individual and collective responsibility for the charity’s reputation.
## **Employee overview**
As at November 2025 we employ a Club Manager who supervises 5 Practitioners. All our workers are registered with the Scottish Social Services Council (SSSC) and continue to make a commitment to work in line with the SSSC Codes of Practice.
## **Objectives**
The charity’s charitable objects are:
- To support local parents who require affordable childcare around working hours and advance social development of children who attend the Musselburgh Burgh Primary School, and those children who attend other East Lothian primary schools, by providing social and recreational activities.
To achieve this charitable purpose:
- We provide care and learning through play to primary age, school children during out of school hours and during school holidays. This takes place in the form of a breakfast club, an after-school club and a holiday club which operates during the school holidays.
- We utilise the provision of facilities in the organisation of, and delivery of, these social and educational activities, to enhance the play experience.
- We provide spaces that our children can use in their own way, and which offer variety, flexibility and, especially outdoors, challenge and natural features. The environment provides the children with appropriate challenge which enhances their strength, physical skills, and abilities.
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**Burgh After School Club – Trustees’ Annual Report and Accounts**
**Year Ended 30th November 2025**
- We provide the opportunity to participate in multiple areas of play including creative play, exploratory play, object play, communication play, role play, social play, rough and tumble play, and locomotor play. This list is not exhaustive.
- During term time our activities take place in or around our premises, however, trips within the local community or further afield are offered during our holiday clubs.
## **Activities, Achievements and Performance**
## **Activities 2024-2025**
During the last year, our children participated in the following:
## Term time Club activities
The children can access, and take part in, a wide variety of activities each day. The staff, with the help of the children, plan out daily activities that range from arts and crafts, group games and imaginative play. While at the club the children also have free access to craft materials, games, toys, dress up and role play, as well as access to chill out / quiet areas for reading and resting.
The staff have also developed an area for older children in Primary 6 and 7. In this area they have access to equipment and resources that are more age appropriate and stimulating for the older children.
The children also have access to different areas in the school such as the activity hall, gym hall, outdoor playground and astro turf area. The club also has access to a small front garden.
## Holiday Club activities
The resources from our term time club remain accessible and available daily. Sessions can be up to 9 hours maximum which allows for more time to explore our community and wider world.
For our holiday clubs this session, the staff took a different approach to the planning and outlaid what our themes for the holiday weeks would be. Once the children had booked in their sessions, each daily session was tailored around the children that were booked in, so craft sessions were changed to suit the age and abilities of the children. Staffing and support were based around the individual children's needs. Baking and cooking instructions were changed to suit each age of child, from using simple cake mixes for younger children to using all individual ingredients, scales, and more complex instructions for the older children. The children also enjoyed access to the soft play.
Our staff also organised several outings to the local area, making use of parks, the sports centre, and the local swimming pool. Additionally, the children had a visit from the Animal Man and his creatures, and our annual trip to the beach with a lovely ice-cream treat.
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**Burgh After School Club – Trustees’ Annual Report and Accounts Year Ended 30th November 2025**
As with our term time sessions the children also had access to all of Burgh’s indoor and outdoor equipment such as cars, dolls, Lego, role play, and we enriched our time outside with lose play parts, scooters, footballs, jump ropes, tennis.
The older children also had access to a separate cozy room where they had the freedom to create their own daily plans and activities, and access more age-appropriate equipment.
## **Achievements and Performance**
Musselburgh Burgh Primary School provides the accommodation and facilities for the Club. The number of children attending sessions is generally between 30 to 50. We offer our services to children from neighbouring schools, and we provide a pick-up service to ensure they can attend safely.
## Involvement
When considering snacks and activities, the children decide what they eat and do on a weekly basis. Ideas are gathered and put into a hat and children take turns in selecting. We like to ensure that the children are involved with how they spend their time at our club.
## Training and certifcation
All the Burgh staff are qualified for their positions. We have 1 member of staff who is currently undertaking their first SVQ qualification and will be completed by March 2027.
All our staff are also registered with the SSSC.
staff training requirements and enables the club manager to monitor the quality of training, and ensure training is up to date for all staff.
## Fees
Whilst we continue to consider the impact of the cost of living on our families, we have made the decision to increase our fees to align with inflation and increases in operational costs. We will continue to manage this risk accordingly.
## Community and safety
We are always conscious of the pressures facing our children’s parents and we do what we can to help them juggle work and childcare. Our parents are reassured that their children can learn new skills and make friends, whilst also being looked after in a safe environment.
## Development
We are mindful that the club can play an important role in enhancing educational attainment in children and we are keen to provide support to improve their overall development.
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**Burgh After School Club – Trustees’ Annual Report and Accounts**
**Year Ended 30th November 2025**
## **Performance - Care Inspectorate**
Burgh After School Club is registered as a care service and is regulated by the Care Inspectorate. Although not inspected during the period that this Trustees Annual Report covers, we were inspected more recently on 27/28 April 2026. We were assessed for: Leadership, Children Play and Learn, Children are Supported to Achieve.
We were awarded:
- Leadership 2 - Weak
- • Children play and learn 3 - Satisfactory • Children are Supported to Achieve 2 - Weak
the service. On this basis the Care Inspectorate were informed of our concerns and as at July 2026 reviewed the evaluations across all three areas. Disappointingly the evaluation marks were maintained, however the wording of the report was updated in accordance with our concerns.
The Trustees have reviewed the evaluation and the likely reasons which led to the scores awarded. As at August 2026, an action plan is being prepared to address the Inspectorate’s feedback, and the Trustees are confident that these scores will improve over the course of 2026-2027.
The next Care Inspectorate inspection will take place on 30[th] September 2026 when we expect the evaluation marks to improve, and further improvement is expected by the time we undergo any future inspections.
## **Financial Review**
been re-stated on this basis. The accounts cover the year ended 30th November 2025: the comparative figures cover the year ended 30th November 2024.
The results for the period are set out in the accounts. The club had a net surplus of £11,467 (2024 net deficit of £9,967) increasing the amount of unrestricted funds held at the year-end from £8,996 on 30th November 2024 to £20,463 on 30th November 2025.
v’s income. This identified arrears of £14,094 of which £5,170 had to be written off (due to time passed). Payments have been requested for the remaining £8,924 and collection is ongoing. This work has helped get us to a healthier financial position going into 2026.
The charity has a policy of carrying 3 months expenditure in reserves, which would amount to approximately £24,000. The unrestricted fund balance carried forward to 2026, of £20,463 falls around £4,000 short of this target. Trustees are content that the decision to increase fees this year (Breakfast club / Holiday Club), as well as growing membership (through increased
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## **Burgh After School Club – Trustees’ Annual Report and Accounts**
## **Year Ended 30th November 2025**
advertising and collaboration with other local clubs) alongside ideas to reduce expenditure (including reduced dependency on agency staff) will continue to reduce this deficit.
## Donated services or facilities
Currently the East Lothian Council provide our facilities free of charge. If we were charged for the facilities, we use we would expect this to total £143 per week during term time, and £350 per week during the holiday periods.
This report was approved by the trustees on 21st August 2026. And signed on their behalf by **:**
## _Michelle Lane_
Michelle Lane, Treasurer
## _Sally Eggeling_
Sally Eggeling, Chair
Page **10** of **15**
**Burgh After School Club – Trustees’ Annual Report and Accounts Year Ended 30th November 2025**
## Independent Examiner’s Report
to the Trustees of Burgh After School Club
I report on the statement of account of the charity for the year ended 30th November 2025, the accounts for which are set out on pages 12 to 15.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the statement of account in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of regulation 10(1)(d) 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 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the statement of account 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 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 9 of the 2006 Accounts Regulations have not been met, or
2. To which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.
Margaret Birse
24th August 2026 Name: Margaret Birse CCFA CIPFA (Affil) FCIE
Address: Tangram Accounting 23 Clark Avenue, Linlithgow, West Lothian, EH49 7AP
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**Burgh After School Club – Trustees’ Annual Report and Accounts**
**Year Ended 30th November 2025**
## Receipts and Payments Account
For the year ended 30[th] November 2025
|For the year ended 30thNovember 2025||||
|---|---|---|---|
|||**2025**|**2024**|
||||**Restated as R&P**|
|||**Unrestricted**|**Unrestricted**|
|||**Funds**|**Funds**|
||**Note**||**£**|
|**Receipts**|2|||
|Donations (Membership Fees)||2,175|1,250|
|Other Trading Activities (Childcare Fees)||105,899|90,087|
|Fundraising||-|29|
|**Total Receipts**||**108,074**|**91,366**|
|**Payments**|3|||
|Fundraising Expenses||-|-|
|Gross Trading Payments||-|-|
|Payments relating to Charitable Activities||95,607|98,693|
|Governance Costs||1,000|2,640|
|**Total Expenditure**||**96,607**|**101,333**|
|||||
|**Net Receipts/(Payments)**||11,467|(9,967)|
|Transfers between funds||-|-|
|**Net Surplus/(Deficit)**||**11,467**|**(9,967)**|
The charity currently holds only unrestricted funds.
The notes on pages 14 to 15 form part of these accounts.
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**Burgh After School Club – Trustees’ Annual Report and Accounts**
**Year Ended 30th November 2025**
## Statement of Balances
As at 30[th] November 2025
|As at 30thNovember 2025||
|---|---|
|**at 30 Nov 2025**
**Unrestricted**
**Funds**
**£**
Opening Cash and Bank Balance
8,996
Surplus/(Deficit)
11,467
Closing Cash Balance
20,463
Estimated Assets
Fees owed by parents
8,924
8,924
Estimated Liabilities
IE Fee
840
Additional fee to restate prior year accounts
150
Pension Payments Due
-
Owed to HMRC
1,319
2,309
**Note**|**at 30 Nov 2024**
**Restated**
**Unrestricted**
**Funds**
**£**
18,963
(9,967)|
||8,996|
||14,094|
||14,094|
||1,000
-
294
1,423|
||2,717|
The notes on pages 14 to 15 form part of these accounts.
The accounts were approved by the trustees on 21st August 2026 and signed on their behalf by
_Michelle Lane_
Michelle Lane, Treasurer
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**Burgh After School Club – Trustees’ Annual Report and Accounts Year Ended 30th November 2025**
## Notes to the Accounts
Year ended 30[th] November 2025
## **1) Change in Basis of Accounting**
Following the conversion of the Limited Company to a Scottish Charitable Incorporated Organisation (SCIO), the charity has taken advantage of the ability to prepare Receipts and Payments Accounts.
Receipts and Payments Accounts.
## **2) Basis of Accounting**
These accounts are prepared on the Receipts and Payments basis in accordance with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **a) Fund Accounting**
**Unrestricted Funds** are those funds which can be used at the discretion of the trustees in furtherance of the objects of the charity
**Restricted Funds** as specified by the donor or when the funds have been raised for a specific purpose.
The charity currently holds no restricted funds.
## **3) Trustee and Related Party Transactions**
No trustee received any remuneration from the charity (2024: nil)
No trustee received reimbursement of expenses by the charity (2024: nil)
No parties related to any trustee received reimbursement of expenses or remuneration from the charity (2024: nil)
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**Burgh After School Club – Trustees’ Annual Report and Accounts**
**Year Ended 30th November 2025**
## **4) Analysis of Charitable Activity Payments**
||||**2024 Restated**|
|---|---|---|---|
|||**2025**|**as Payments**|
|||**Unrestricted**|**Unrestricted**|
|||**Funds**|**Funds**|
||**Note**|**£**|**£**|
|Total Wage Payments (Gross Salary +||||
|Employer Pension Contributions)||80,358|86,342|
|Payroll, Pension Fees & Recruitment||1,555|1,300|
|Sessional/Agency Staff||1,724|-|
|Interest to HMRC||-|-|
|Staff Gifts||220|300|
|Food and Supplies||4,850|4,370|
|Toys, materials etc||1,872|1,894|
|Insurance||684|673|
|Telephone & Website||1,622|2,144|
|Stationery, Postage & shredding||109|-|
|Membership & Care Commission||761|625|
|Bank Charges||485|473|
|Uniform||-|-|
|Activities||457|486|
|Equipment||279|-|
|Training & University Fees||631|86|
|**Total Charitable Activity Payments**||**95,607**|**98,693**|
## **5) Analysis of Governance Costs**
|**5) Analysis of Governance Costs**|||||
|---|---|---|---|---|
|||**2025**||**2024 Restated**
**as Payments**|
|||**Unrestricted**
**Funds**||**Unrestricted**
**Funds**|
|Note||**£**||**£**|
|**Governance Costs**|||||
|IE Fee||1,000||2,640|
|||1,000||2,640|
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