REGISTERED CHARITY Tr4UMBER: SC024405
REPORT OF THE TRUSTEES AND
UNAUDITED FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 21124
FOR
CARNWADRIC AFTER SCHOOL CARE
Martin Aitken & Co Ltd
ChaTtered Accountants
Caledonia House
89 seal￿7rd Str¢¢t
Glasgow
G41 IHJ

CARNWADIUC AFTER SCHOOL CARE
CONTF.NTS OF THF. FINANCIAI. STATEMENTS
FOR THE YEAR ENDED 31 f*iARCH 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Attivities
Balance Sheet
Notes to the Finaneial Statement$

CARNWADRIC AFTER SCHOOL CARE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 21124
The tru%te&% present their report with the financial 8tatements of the charity for the year ended 31 March 2024. The trustees
have adopied the provisions of Accounting and Reporting by Charities.. Statement of Recoinmended Practice applicable to
charitics prcparing thcir accounts in accordancc with thc Financial Rcporting Stsndard applicablc in thc UK and R¢public of
Ir¢land (FR8 102) Icffcctivc l January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and Activities
The main objective5 of the charity are to provide:_
A safe and stimulaiing environmenl where sch￿] age children can be cared for enabling parents lo conlinu&lrelurn tLI iyork.
education or training. recognising that priority must go tLI single parents.
Childcare facilities for parents during illness or stress.
A warm homely atmosphere with a programme of activities in which education through play can be offered to Children.
ACHIEVEMENT AND PERFORMANCE
Charitable aCtI￿tieS
Welcorne to the annual report for Carnwadric After School Service.
-4c¢ouiit
ALLuunis' have remained sieady we have manaued io illLTeabe the funds in the Business Curreni aLLouni ihis is due ￿ Claire
the Manager having arranged paymenl plans wilh some ofihe parent's, so we have gaihered in more owed fees.
W¢ hav¢ continu¢d to provid¢ good trips durillg our summ¢r club whi¢h has LK¢n at a high¢r Cost for ¢oach¢s and ¢ntrics to
the trip destinations, the trips really please the parents so this will continue.we have upgraded to}￿ and gaming consoles over
the summer period.
We gave a Chri8tma%lct>st of living bonus to %taff November payday 2023 as the staff had never had any cost of living
paynent from the service and helped to boost staff morale.
HR Company
Coniinuc to use Peninsula as a supportive HR Company, the contact we are tied intl) lasts 3 years so we can look at perhaps
changing going into 2025.
Serwce Manager
DuTin¥ 2024 the Sen'ice Managet continues tu provide competent anil PTulessiunal delivety of care wliich benefits the
service. Wotking with the committee, the aim is to pi'ovide a safe and fun environment lor the Lhildren, a fair staft- working
environment and a service parents are happy to pay for. The Service Manager continues to make noticeable changes to the
service such as employing a senior play worker who can stand in as a lead when the services manager has arranged leave.
Care inspeetorates Visit
From the last caie inspectorate visit 2023 the oveiall SLOTe was go(d and PTevious iecomnieiidations have all beei) Inet and
iinproved. Since the labt inspection 3 staff have completed their SVQ lei'el 3and are now qualified staff members.
AGM Mectlng
A% paTt of the charity organisation, there need to be AGM'S for parents and carers. An AGM was held in 2024 which kept
family ￿]d c￿e[S informed of the continuing progress of the service and all questions froin partntslcarers answered by Staff.
Also, good Feedback received from the parents regarding out sunimer organised trips and the general improvement in the
service has been noticed.
Page I

CARNWADRIC AFTER SCHOOL CARE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 21124
FINANCL4L REVIEW
Financial positio
Th¢ Statcmcnt of Financial Activitics shows a surplus of £12,387 {2023 £24.154}.
Resen'es policy
Thc Icvcl of rc%crvcs held at 31 March 2024 amountcd tn £RI,151 12023 £68,764}- Thc trustccs hclicvc that thi8 Icvcl af
reserves provides an acceptable capital base from which the charity can operate.
FUTURE PLANS
The charity intends to eontinue with its the delivery of childcare - fwusing on supporting parents to continue or return to
WL)rk, education and training wilh a priority given to single parents. We continue to focus on the providing a safe,
¢ducaiional and w¢l¢oJning ¢nvironm¢nt for th¢ childrcn.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Structure Governance and Management
The charity was registei'ed on 4 December 1985 and 15 contTolled by it5 goveTning document, the constitution and consti￿teS
an unincorporated as5(Kiativn.
The trustees of the charity are elected annually at the AGM and are listed below.
The existing trustees are familiar with the work of the charity, induction and training of new trustees is carried out by the
existing irustees of ihe charity.
The chaiity is a Voluntary sector project und it is run by a mand¥ement cominittee of user parents.
REFEREiNCE AND ADMINISTIL4TIVE DETAILS
Registered Charity number
SC024405
Independenl Examiner
Manin Aitkeii & Co Ltd
Chartered Accountants
Caledunia House
89 Seawaid Street
Glasgow
G41 IHJ
Approved by order of the board of irustees on 27 February 2025 and signed on irs behalf by..
Trusiee
Pagc 2

1Tr4DEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF
CARNWADRIC AFTER SCHOOL CARE
I rcport on thc account% for thc ycar cndcd 31 March 2024 sct out on pagcs four to clcvcn.
Respective re8ponsibilities of trustees and ¢xaminer
The chariils trustees are responsible for the PTeparalion of the accounts in accordance with the terms of the Charitie.% and
Trustee Investment IScoiland} Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as ainended). The charitys
trustccs considcr that thc audit Tcquircmcnt of R¢￿ilatIOn 101 I l{a) to (cl of th¢ Accounts Rcgulations docs not apply. It is my
rcsponsibility to ¢xaminc th¢ ac¢ount8 as rcqiiircd iind¢r 8c¢tion 4411 l{cl of th¢ Act and to %tatc whcthcr particular rnatt¢rs
have come to my attet]tion.
Basis of the independent examiner's report
My examination was carried our in acLordan¢e with Regulation I l of the c.harities 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 al80 includes consideration of any unu%ual items or disclosiire% in the accounts, and 8e£king
explanation5 from you as trustees concerning any such matters. The procedure5 undertaken do not provide all tlie ￿rydence
that Th'ould 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 ct)nnectian ￿'1th my examination, no matter has come to my attention
I l) which gives me reasonable cause to believe that, in any material respect. the requirements
to keep accaiinting records in ac¢ordan¢e with Section 44(1){a) of the 2005 Act and Regulation 4 of the 2006 Accounts
Regulations; and
to prepare accounts Mthicli accord with tlie accounting record5 and to comply with Re¥ulation 8 of tlie 2006 Accounts
Rcgulations
have not been met,. or
12) to which, in my opinion, attention %hould be drawn in order to enable a proper under%tanding of the accounts to be
reached.
Martin Aitkcn & Co Ltd
Chartered Accountants
Caledonia House
89 Scaward Strcet
Glasgo￿.
G41 IHJ
27 February 2025
Pagc 3

CARNWADRIC AFTER SCHOOL CARE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 21124
2024
Unrestricted
fuDds
2023
Total
funds
Notes
INCOME FROM
Donations and legacies
4.200
Charitable actI￿tieS
Child¢are Provision
5.000
5,186
Other trading activities
Investment income
1¥4,4VII
217
167,155
34
Total
189,617
176,575
EXPENDITURE ON
Charitable actI￿tICS
Childcaie Pltsvibion
Support Cost5
170,534
6,696
148,338
4,083
Total
177,230
152,421
NET INCOME
12,387
24,154
RECONCILIATION OF FUNDS
Total fi￿dS brought forivard
68,764
44,610
TOTAL FUNDS CARRIED FORWARD
81,151
68,764
The noies form part of these financial statements
Page 4

CARNWADRIC AFTER SCHOOL CARE
BALANCE SHEET
31 MARCH 2024
2024
Total
fund$
2023
Total
fund$
Notes
CURRENT ASSETS
Debtors
Cash at bank
25,613
64,435
16,523
63,916
90,048
80,439
CREDITORS
Amounts falling dlle within one year
(8,897)
(11,675)
NET CURRENT ASSETS
81,ISI
68,764
TOTAL ASSETS LESS CURRENT
LIABILITIES
81.151
68,764
NET ASSETS
81,151
68,764
FUNDS
Unrc8tri¢ted ftinds
10
81,151
68,764
TOTAL FUNDS
81,151
68,764
Th¢ financial statcm¢nts wcr¢ approv¢d by thc Board of Triist¢cs and authoriscd for issu¢ on 27 Fcbniary 2025 and wcr¢
signed on its behalf by..
The noies form part of these financial ststements
Page 5

CARNWADRIC AFTER SCHOOL CARE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 21124
ACCOUNTING POLICIES
Basis of preparing the financial st&tement$
Th¢ financial statcm¢nts of th¢ charity, which is a publi¢ kncfit cntity undcr FR8 102, hav¢ LKcn pr¢parcd in
accordaiice with the Ch￿'it1¢S SORP (FRS 1021 'Accouiiting and Reporting by Cliarities.. Statement of RecoTnmet]ded
Practice applicable to cliaiitie5 piepaiin¥ their accounts iii accordance with the Financial Reportinb Standard
applicable in the UK and Republic of Ireland IFRS 1021 {elYective l January 20191,. Financial Reporting Standard
102 'The Financial RepoTting Standard applicable in the UK and Republic of Ireland, and the Chariti&% and Trustee
Investment (Scotlandl Act 2005. The financial Statements have been prepared under the historical cost convention.
Assets and liabilities are inilially recognised ai historical cosl or transaclion value Liiherwise slated in the relevant
accounting policy notes.
The financial statements are presented in Sterling {£}.
Golng eoncern
The financial siaiemenis have been prepared on a going concern basis, which the trustees klieve to be appropriate
for the reasons set out in the Tru5tees' Report.
Financial instruments
The company only enters into basic financial instruments transactions tliat result in the recobFnition of financial assets
and liabilities like trade and other accounts receivable and payable.
Debt instruinents like otheT account5 receivable and payable are initially Ineasured at present value of the future
Pdsqnents and subsequently dt ainortisal cost usin¥ the eftective interest i￿eth￿. Debt iiistruinents thdt dTe PLiYdble 01
receiiiable within one year. typically trade debtorb and trade creditors, are measuied, initially and subs4uently, at the
undiscounted amouni of cash or other consideration expected to be paid or received.
Financial absetb Ineagured at cost and amortised cost are assessed at the end of each reporting period for ewidence of
irnpairinent and if found. an impairnieni loss is recognised in profit or loss.
Financial liabilitics arc dcrccogniscd whcn thc liability is cxtinguishcd, that is whcn th¢ contractyal obligation is
discharged. cancelled or expires.
Cash and cash equii'alents includes ¢ash in hand, deposits held at ¢all i￿1th banks, other short-tem highly liquid
investments with original maturities of three months or le.%s and bank oveTdraft%. Bank overdrafts, when applicable,
are showi within bO￿o￿l￿gS in current liabilities
Incomc
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fvnds, any
p¢rformancc ¢ondition5 atta¢h¢d to th¢ incom¢ havc b¢cn mct, it is probabl¢ that thc incomc will b¢ rcccivcd and thc
amount can be ineasuTed reliably.
Income from government and other grants, whether'capital. grants or 'revenue' grants, is recognised when the ¢hariiy
has entitlement to the funds, ally performance condition% attached to the grant% have been met, it is probable that the
income Mqll be rec£ived and the aniount can be measured reliably and is not deft￿ed.
Oth¢r r¢vcnu¢ strcams arc r¢cognis¢d whcn thcr¢ is an understanding of thc tcrms to both partics and th¢ charity has
invoiced the appropriate entity. In tlie event that a service is subject to conditions that requiTe a level of performaiice
before the charity is entitled to fvnds, the incoTne is deferred and not recogFnised until either those conditions ale fully
met or the tullilmth)t ot. those Londitiuns is ivholly witl)in the cot)trol of the chaiity and it is piobable that those
condition% will bc ￿lfilled in thc reporting pcriod.
Pagc 6
continucd...

CARNWADRIC AFTER SCHOOL CARE
NOTES TO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 31 MARCH 21124
ACCOUNTING POLICIES- contlnued
Expenditure
Liabiliti¢% arc r¢cogniscd as ¢xp¢nditurc as SLK)n a8 thcrc is a Icgal or ¢onstrllctiv¢ obligation committing th¢ charity
to that expenditure, it is probable that a transfer of econornic benefits will be required in settleTnet]t and the aniount of
the obli¥Fation can be measured reliably. Expendituie is accounted for on an accruals basis aiid has been classified
under headings that aggregate all cost related to the categoiy. Where costs cannot be directly attributed tts particular
headings they have been allocated to activities on a basi% consistent Mqth the u%e of resources.
Charitable acti￿tieS
Costs of charitable activities are incurred by the charity to raise fiinds foT Its charitable purposes and includes costs of
all fundraising activities. events and non-charitable trading.
Allocation and apportionment of costs
Where possible expenditure is allocated directly to an activity. Items of expenditure Mthich Contribute to more than
onc activity arc appoTtioncd on a rcasonablc, ju8tifiablc and con.%i8tcnt basis.
Support costs which are not attributable to a single activity but rather provide the orgonisational infrastru¢ture that
enables output producing activities to take place are allocated on the same basis as expenditure incurred directly in
undertaking an activity.
Tangible fixed assets
Depreciaiion is provided ai the following annual rates in order io write off each asset over its estimated useful life.
Compiitcr cquipmcnt
20Q/o Straight linc
TanbFible fixed assets are stated at Cost less accumulated depreciation and accumulated Impairment losse5.
Impairmcnt of non-financial asscts
At cach rcporting datc non-financial asscts not carri¢d at fair valuc, likc plant and cquipm¢nt, arc rcvicwcd to
d¢t¢rminc whcthcr th¢r¢ is an indication that an ass¢t may k impair¢d.
If tli¢r¢ 1% an indication of pos8ibl¢
impairment, the recoveTable amount which 15 the higher of value in use and the fair value less cost to sell,
estimated and compared with the carrying amount. If ihe recoverable amount is lower, the carrying amount of the
a8set is reduced to its recoverable amount and an impairment 10$8 is rwognised immediately in profjt and 108S.
TAxation
The charity exempt from tax on its charitable activiti&%.
Fund aeeounting
Unrestiicted funds tan be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for pariicular restricted purposes within the objects of the charity. Restricrions
arise when specified by the dunor or when funds are rdised for particulai restricted PUTposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid linder operatin¥ leases are charbTed to the Statement of Financial Activities on a straibTht line basis over
the period of the lease.
Penslon eosts and other post-retlrement beneflts
The charitv operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme
are charged to the Statement of Fit]ancial Activities in the period to which they relate.
Pag¢ 7
continucd...

CARNWADRIC AFTER SCHOOL CARE
NOTES TO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 31 MARCH 21124
ACCOUNTING POLICIES- contlnued
Judgements
Th¢ ¢ompany consid¢r8 on an annual ba%is thc jiidgcmcnts that arc madc by managcmcnt wh¢n applying its
sigt]ificant accounting policies that would have the most significant effect ot] amounts that are recogllised in tlie
financial statements. The Trustees consider there ale no such Sis￿lficant jud¥ement&.
PrO￿ls10￿S
Provisions are re¢ognised when the Company has a legal or constructive obligation at the reporting date ￿ a resuli of
a past event, it 1% probable that the company will be required to settle the obligation and the amount of the obligation
can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle tlie
obligation at the reporting date.
OTHER TRADING ACTIVITIES
2024
2023
184,400
167,155
INVESTMENT INCOME
2024
2023
Bank inteie5t ieceivable
217
34
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Trustees, expenses
There were no trustees. expenses paid for the year ended 31 March 2024 nor for the year elided 31 March 2023.
STAFF COSTS
2U24
2023
Wages and Salaries
Social sc¢urity costs
Other pension costs
137,939
7,934
1.526
113,931
6,228
573
147,399
120.732
The average monthly number of employees during the year was as follows..
2024
2023
Support staff
No employees received emoluments in excess of £60,O(M).
Pagc 8
continucd...

CARNWADRIC AFTER SCHOOL CARE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 21124
COMPARATIVES FOR THE STATEMENT OF FINANCL4L ACTIVITIES
Unrestricted
fund5
INCOME FROiIC
Donations and legacies
4,200
Charitable aCti￿tieS
Childeare Provision
5,186
Other trading activities
Investment income
167,155
34
Total
176,575
EXPENDITURE ON
Charitable actii'ities
Childcare Propision
Support Costs
148,338
4,083
Total
152,421
NET INCOME
24,154
RECONCILIATIOF4 OF FUNDS
Totsl funds broU￿]t forward
44,610
TOTAL FUNDS CARRIED FORWARD
68,764
TANGIBLE FIXED ASSETS
Computer
equipment
COST
At l April 2023 and 31 March 2024
42.000
DEPRECIATION
At l April 2023 and 31 March 2024
42.000
LYET BOOK VALUE
At 31 March 2U24
At 31 March 2023
Pag¢ 9
continucd...

CARNWADRIC AFTER SCHOOL CARE
NOTES TO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 31 MARCH 2024
DEBTORS: AMOUNTS FALLif4G DUE WITHIN ONE YEAR
2024
2023
Trade debtors
25,613
16,523
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Taxalion and social security
Other creditors
5,155
3,742
4,047
7,628
8,897
11,675
10.
MOVEMENT IN FUNDS
Net
moi'ement
in fund5
At
3113124
At 114123
Unrestricted fllnd5
Gencral fund
GCC
64.564
4,200
1&587
(4.200)
81.151
68,764
12,387
81,151
TOTAL FUNDS
68,764
12,387
81,151
Net movement in thnds, inclllded in the above are as follows..
Jneomln
Resourees
expended
P*lovement
ITh funds
resource5
Unrestricted funds
Generdl lund
GCC
189,617
{173,030)
(4,200)
16,587
(4,200)
189,617
{177,230)
12J87
TOTAL FUNDS
189,617
{177.230)
12J87
Pagc 10
continucd...

CARNWADRIC AFTER SCHOOL CARE
NOTES TO THE FINANCIAL STATEMENTS- Continued
FOR THE YEAR ENDED 31 MARCH 21124
io.
MOVEMENT IN FUNDS- eontinued
Comp8rAtives for movement in funds
Net
movement
in fund5
At
3113123
At 114122
Unrestricted fund5
General fund
GCC
44,610
19,954
4,200
64,564
4,200
44,610
24,154
68,764
TOTAL FUNDS
44,610
24,154
68,764
Comparative net mowement in funds, included in the aLx)ve are as follows=
Incoming
resources
Resources
expended
Moi'ement
in funds
Unrestricted funds
General lund
CJCC
172.375
4,200
{152,421)
19,954
4,200
176,575
{152,421)
24,154
TOTAL FUNDS
176,575
{152,421)
24,154
RELATED PARTY DISCLOSURES
There were no Telated party transactions for the year ended 31 March 2024.
Pagcll