Rascals Out of School Care Charity Number SC024395 Unaudited Financial Statements For the year ended 31 March 2025 Rascals Out of School Care Charity Number SC024395 Trustees report for the year ended 31 March 2025 The trustees present their report with the financial statements of the charity for the period from 1 April 2024 to 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC024395 Registered address Nether Robertland Primary School Pokelly Place Stewarton Kilmarnock KA3 SPF Trustees l Management Committee Joanna Deeks-Nisbet Chair Susanne Murray Vice-chair Lois Burrows Treasurer Rachael Flanagan Secretary Louise Coupland lain Wilson Member Resigned 22 February 2024 Member Appointed 4 May 2023 Robyn Wilson Member Appointed 4 May 2023, Resigned 22 February 2024 Appointed 22 February 2024 Hazel Sneddon Member Susan Strathern- Richardson Laura McPherson Member Appointed 25 September 2024 Member Appointed 12 February 2025 Heather Lygate Member Appointed 12 February 2025 Independent Examiner Alex Struthers-smith Rascals Out of School Care Charity Number SC024395 Trustees report for the year ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Rascals Out of School Care (Rascals) was incorporated as a Scottish Charitable Incorporated Organisation on 6 July 2012. It is a recognised Scottish Charity for the purposes of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Group is governed by its Constitution which may only be altered by the Members in a General Meeting. Recruitment and appointment of new trustses The Management Committee, which normally meets on a quarterly basis, are the charity's Trustees. Membership of the Management Committee is open to all parents and guardians of children using the servi￿. Trustees are elected at the Annual General Meeting. Under the constitution, there must be a minimum of three and not more than ￿e1ve elected Trustees. Management The trustees are responsible for the strategic direction and governance of the servi￿, whilst day-to-day running is delegated to the Manager and Assistant Manager, who are paid members of staff. The Trustees are particularly aware of their responsibilities for Health and Safety, especially for the children. In addition to comprehensive insurance, all Staff and Trustees have disclosures under the Protection of Vulnerable Groups (PVG) Scheme. OBJECTIVES AND ACTIVITIES The charity's principal objectives are to provide out of school care for children between ages 3 and 16. Rascals offers breakfast and after-school sessions as well as holiday playschemes. Care includes the provision of stimulating educational, indoor and outdoor activities for the children at the charity's premises. Rascals takes pride in providing a safe, fun and nurturing environment. Rascals Out of School Care Charity Number SC024395 Trustees report for the year ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities Numbers attending the service in 2024125 were in line with those in 2023124. During the period we provided out of school care for 108 families (2023124: 108), with 54 or 50 /0 of term-time families accessing our holiday playscheme servi￿. Rascals continued to reach out to local businesses to deliver activities in partnership during term-time and the holiday playschemes with a positive response to the variety of activities on offer. Rascals had a change of Management during the period with a new Manager joining the staff team in August 2024. The Committee would like to thank the staff for their hard work and commitment throughout the year. Huge thanks are also extended to our parents and guardians for their continued support. FINANCIAL REVIEW The Statement of Receipts and Payments on page 6 shows a reduction in resenies of £6,879 in the period to £7,023 (202314 reserves were £13,902). Fee income reduced by £2,919 to £92,672 (2023124: £95,591) coupled with an increase in expenditure of £2,925 to £100,267 (2023124: £97,342). The main cause of increased expenditure was within staff costs. RESERVES POLICY The trustee's policy is to endeavour to strengthen reserves to allow Rascals to continue serving the local community whilst withstanding the ongoing challenges of a difficult fundraising and economic climate. The Coronavirus {COVID-19) pandemic has emphasised the need for an appropriate reserves level to be maintained. Our targeted level of reserves equates to approximately three months of Rascals operating costs. Our reserves position has reduced in the period 2024125. Resenies at the period end amounted to £7,023. 2023124 reserves were £13,902. The Trustees are committed to increasing reserves levels over the course of the next 2-3 years. Rascals Out of School Care Charity Number SC024395 Trustees report for the year ended 31 March 2025 PLANS FOR FUTURE PERIODS Rascals no longer re￿iVeS regular annual funding from East Ayrshire Council, which ended in 2021122. The Parent Funding Team, as part of the Parent Committee, endeavours to source funding both locally and nationally, within an increasingly competitive funding environment. The service will continue to develop new and build on established local partnerships to attract more children to the holiday playschemes and to continue providing a variety of community- based activities. Approved by the Trustees and signed on their behalf by: na Deeks-Nisbet Chairperson Date: i?/-. ILL) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RASCALS OUT OF SCHOOL CARE I report on the accounts of the charity for the year ended 31 March 2025 which is set out on pages 5 to 7. 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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity 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 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. 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 a proper understanding of the accounts to be reached. Alex Struthers-smith Date". 14102126 Rascals Out of School Care Charity Number SC024395 Statement of Receipts and Payments For the Year Ended 31 March 2025 2024125 2023124 Receipts Voluntary receipts Receipts from fundraising activities £716 £393 Grants £1,500 Receipts from other charitable activities Fees £92,672 £95,591 £93,388 £97,484 Payments Payments relating dlrectly to charltsble activitios Staff costs £88,434 £79,098 Daily running costs £4,832 £9,915 Playscheme costs £737 £94,003 £1773 £90,786 Management & Administration Premises costs Accountancy fees General administration= Staff training Memberships & Subs Insurance Telephone Admin Disclosure Play equipment Other £2,120 £1,381 £2,221 £1,345 £475 £220 £252 £349 £211 £18 £802 £437 £375 £200 £324 £73 £90 £953 £974 £2,763 £2,989 Total payments £100,267 £97,342 (DefiGil) I Surplus for period {£6,879} £142 From Previous Year Surplus Carried Forward £13.902 £7.023 £13.760 £13,902 All funds are unrestricted., The Notes on page 8 forn an integral part of these accounts Rascals Out of School Care Charity Number SC024395 Statement of Balances As at 31 March 2025 2025 2024 BANK AND CASH IN HAND Opening Balances. Bank and cash on hand £13,902 £13,760 Surplus l (Deficit) for year £142 Closing balan￿$ £13 902 RESERVES: General Funds £13902 Other Assets.. Play Equipment at estimated value All funds are unrestricted The Notes on page 8 form an integral part of these accounts Approved by the Trustees and signed on their behalf by.. Lois Burro Treasurer Date: 171,,1 LG Rascals Out of School Care Charity Number SC024395 Notss to the Unaudited Financial Ststements For the Year Ended 31 March 2025 BASIS OF ACCOUNTING These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 2006 (as amended). TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration, expenses or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.