OpenCharities

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2025-03-31-accounts

Page
Trustees' annual report (incorporatingthedirector's report) 1
lndependent examiner's reporttothe trustees 5
Statementoffinancial activities (including incomeand
expenditure account) 6
Statementoffinancial position 7
Notes to the financial statements 8
Thefollowingpages donotformpartofthe financial statements
Detailed statement of financial activities 16
Notestothe detailed statement of financial activities 17

Year ended 31Marc h2025
2025 2024
Unrestricted
Note fundsTotalfunds
E€
Totalfunds
T
lncomeandendowments
Donations and legacies
Charitable activities
lnvestment income
6
7
2,884
115,969
55
2,884
1'15,969
55
636
109,999
75
Total income 118,908 118.908 110,710
Expenditure
Expenditure on charitable activities
8,9 118,368 118,368109,368
Total expenditure 118.368 118.368109,368
Netincomeand netmovementinfunds 540 540 1,342
Reconciliationoffunds
Total funds brought forward 21,155 21,155
19,813
Totalfunds carried forward 21,695 21,695
21j55

2025 2024
Note t E
FixedassEts
Tangible fixed assets 't4 570 397
Currentassets
Debtors 15 8,688 8,246
Cashatbank and in hand 15.995 16,'194
24,683 24,440
Creditors:amountsfallingduewithinoney6ar 't6 3,558 3,682
Netcurrentassets 21,125 20,758
Totalassets lesscurrentliabilities 21.695 21,155
Net assets 2'1,695 21,155
Fundsof thecharity
Unrestricted funds
21,695 21,155
Total charity funds 18 21,695 21,155

or sheisa member, or within one year
Donationsandlegacies
after he or she ceases tobea after he or she ceases tobea member. member.
Unrestricted TotalFunds
Funds
2025
Unrestricted
Funds
TotalFunds
2024
f€ f t
Grants
Renfrewshire Council-Out of School
Care Grant
Renfrewshire Council-Covid-19Grant
JobRetention Scheme
Misclncome 2.884 2,884 bJt, oJt)
2,884 2,884 636 636
Charita bleactiviries
Out of School Care Feelncome Unrestricted TotalFunds
Funds
2025
t€
115,969115,969
Unrestricted
Funds
t
1noooo
TotalFunds
2024
t
109,999

Yeare
lnvestmentincome
nded31March2025 nded31March2025
Bankinterest receivable UnrestrictedTotal Funds
Funds
2025
E€5s
55
Unrestricted
Funds
t
TotalFunds
2024
t
Expenditure on charitable activities byfundtype
UnrestrictedTotal
Funds
te
Funds
20?5
Unrestricted
Funds
t
TotalFunds
2024
t
Provision of Out of School Care
Service
Support costs
1'10,302
8,066
110,302
8,066
102,043
7,325
102,043
7,325
118,368118,368 109,368109,368

Activities
undertaken Totalfunds Totalfund
directly Support
€e
costs 2025
f
2024
t
Provision of Out of School Care
Service 110,302 6,266 116,568 107,688
Governance costs 1,800 1,800 1,680
110,302 8,066 118,368109,368

Analysisofsupportcosts
Analysis of support
costs activity1
E
Total2025
fobl2024
t
Staff costs 5,558 5,558 4,949
Governance costs 1,800 1,800 1,680
Payroll servicefee 708 708 696
8,066 8,066 7,325
lndependent examinationfees
2025 2024
E t
Fees payabletothe independent examiner for;
lndependent examinationofthe financial statements 1,800 '1,680
Payrollservice fee 708 696
2,508 2,376

The total staff costs and employee benafits for the reporting p€riodareanalysedasfollows:
2025
2024
€t
Wages andsalaries
92,BOZ86,i54
Employer contributions to pensionplans
j,zBT
1,12j
94,089
87,277

full-time equivalent employees duringtheyear is analyse

dasfollows:
20?5 2024
No. No.
Numberofmanagement staff 1 1
Numberofmanagement support staff 1 1
Number of out of school carestaff 6
7 8

Tangible fixed assets
Computers
Fixturesand and play
littings
f
equipment
t
Total
E
Cost
At1 Ap(il2024 4,322 9,468 13,790
Additions 273 lt3
At31March2025 4,322 9,741 14,063
Depreciation
At1 Aptil2024 3,926 I,467 13,393
Charge for theyear 99 1 100
At31March2025 4,025 9,468 13.493
Carrying amount
At 3'lMarch2025 297 273 570
Al31March 2024 396 1 397

Debtors
2025
2024t
Trade debtors I,688 8,246
Prepayments and accrued income
8,688 8,246

Creditors:amountsfallingduewithinoneyear
2025 2024
t
Accruals anddeferedincome 2,615 2,483
PAYE 943 1,199
3,558 3,682

Analysis of charitablefun
Unrestricted funds
ds
At
At 31 March
'lAptil2024
t
lncome
t
Expenditure
t
2025t
General funds 21,155 118,908 (118,368) 21,695

Analysisofnetassetsbetweenfunds
UnrestrictedTotal
Funds
e€
Funds
2025
Total Funds
2024
L
Tangible fixed assets 570 570 397
Currenlassets
Creditors lessthan1year
24,683
(3,5s8)
24,683
(3,5s8)
24,M0
(3,682)
Net assets 21,695 21,695 21.155

Yearended31March2 025
2025 2024
L
lncomeandendowments
Oonationsandlegacies
Renfrewshire Council-OutofSchool Care Grant
Renfrewshire Council-Covid-19 Grant
Job Retention Scheme lncome
l\,4isclncome 2.884 636
2,884 636
Charitableactlvities
OutofSchool Care Fee lncome 115,969 109,999
lnvestmentincome
Bank interest receivable 55 75
Totalincome 118,908 110,710
Expenditure
Expenditure on charitable activities
Wages and salaries 92,802 86,'154
Pension costs 1,287 1,123
Rent 9,753 9,327
Repairs and maintenance 1,486 1,324
lnsurance 524 520
Subscriptions 1,144
Bank charges 241
Cleaning, hygieneandfirst aid 30 31
Legal andprofessionalfees 2,508 2,376
Telephone 1,562 1,554
Postage and stationery 815 1,299
Depreciation 100 133
Sundry expenses 755 122
Coach hire and trips b5/ 1,096
Staff uniforms 85
Snacks and refreshments 2,516 2,998
Staff kaining 1,715 1,226
Travel costs 473
118,368 109,368
Total expenditure 118,368 109,368
Net income 540 1.342

CompanyLimitedby Guarantee
Notesto theDetailed StatementofFinancial
Activities
Yearended31March2025
2025
2024t
Expenditure on charitable activities
Provision ofOut ofSchoolCare Service
Activitiesundeftakendirectly
Wages and salaries 87,244 8'1,205
Staffpensioncosts 1,287 1,123
Rent 9,753 9,327
Consumable equipment costs 1,486 1,324
lnsurance 524 520
Cleaning, hygiene and firstaid 30 31
Telephone and intemet 1,562 1,554
Subscriptions 1,144
Bank charges 241
Postage and stationery 815 1,299
Depreciation 100 133
Sundry expenses 755 122
Coachhire& trips 657 1,096
Staff uniforms 85
Snacks & refreshments 2,516 2,998
Staff training, disclosures and registrations 1,715 1,226
Travel costs 473
110,302102,043
Supportcosas
Wages and salaries 5,558 4,949
Staff pension costs
Payroll service fee 708 696
6,266 5,645
Governance costs
Accountancy fees 1,800 1,680
Expenditureoncharitableactivities 118,368 109,368