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2025-06-30-accounts

COUNTESS AFTER SCHOOL CLUB

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE, 2025

REGISTERED CHARITY NO: SC024896

Countess After School Club Contents of the Financial Statements For the Year Ended 30[th ] June, 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6

Countess After School Club

Report of the Trustees For the Year Ended 30[th] June, 2025

The trustees present their report with the financial statements of the charity for the year ended 30[th] June, 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March, 2005.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number

SC024896

Principal address

Countess Youth Community Centre Bleachingfield Dunbar EH42 1DX

Trustees

Amy Hunt – Secretary Angela Obertelli – Treasurer Ffion Heled – Chair

Independent Examiner

Belhaven Accounting 9 Springfield West Barns Dunbar East Lothian EH42 1UE

Bankers

The Royal Bank of Scotland 32 Court Street, Haddington East Lothian EH413NS

Countess After School Club

Report of the Trustees For Year Ended 30[t][h] June 2025 - continued

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO) and was registered in its current legal form on 30 March 2015. The charity was previously an unincorporated charity but changed its legal form to a SCIO and the assets of the unincorporated charity were transferred to the SCIO on 30 September 2015. The SCIO is controlled by its governing document, a deed of trust.

APPOINTMENT OF TRUSTEES

The management committee are the charity's trustees. Membership of the management committee is open to all parents and carers of the children of the club. To allow for continuity of the committee and ensure a wide range of skills and experience, it is also open to other interested members of the community.

Trustees are elected at the annual general meeting. There must be a minimum of five and maximum of ten trustees.

OBJECTIVES AND ACTIVITIES

Objectives

The objectives of the charity are to promote the care and education of children in need of care during out of schools hours and school holidays.

Activities

The charity provides a breakfast, after school and holiday club, based in the Bleachingfield Community Centre. The breakfast allows drop off to the two campuses of Dunbar Primary School and a number of healthy breakfast choices are provided. The after school club runs from the end of school day until 6pm each weekday (5.15pm on Friday). Nutritious snacks are provided to children in the after school club. The holiday club provides care during the main school holidays and includes a number of activities and trips.

Activities are provided to stimulate the children encouraging their development in a safe and caring environment with trained and experienced staff. Varied opportunities of active and creative experiences, utilising both indoor and outdoor environments, are provided and the club is a child-led setting. The club aim to achieve an inclusive, friendly play setting by raising awareness of various cultures, religions and disabilities, promote positive behaviour and encourage friendships.

ACHIEVEMENTS

Demand for places at the club remains high but due to the size of the premises, spaces are restricted.

FINANCIAL REVIEW

The main source of funding is fees which are charged to parents, many of which are paid for with childcare vouchers. The intention is to continue to use funds generated to ensure the continued high quality of staff through appropriate and increased levels of remuneration and also to allow the purchase of equipment for the club and to fund activities. Fees were increased in 2024 to cover increased staff wages.

ANGELA OBERTELLI, ON BEHALF OF THE BOARD:

Date: 1 O c t o b e r 2 0 2 5

Independent Examiner's Report to the Trustees of Countess After School Club

I report on the accounts of the charity for the year ended 30[th] June, 2025 which are set out on pages four to six.

Respective Responsibilities of trustees and examiner

The charity's trnstees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trnstee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trnstees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is our responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to our attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 trnstees 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 give me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(l)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Belhaven Accounting 9 Springfield West Barns Dunbar East Lothian EH42 1UE

1 October 2025

Countess After School Club

Statement of Financial Activities for the year ended 30[th ] June, 2025

2025
£
INCOMING RESOURCES
Fees
167,109
Grants
1,000
Sundry Income
1,562
Total Incoming Resources
169,671
RESOURCES EXPENDED
Rent
10,935
Staff Wages
126,291
Tax and NI
9,662
Food
4,161
Stationery
779
Telephone
823
Activities
1,662
Insurance
655
Miscellaneous
7,423
Repairs, Renewals and Equipment
Accountant
Bank Charges
480
627
163,498
NET INCOMING (OUTGOING)
RESOURCES
6,173
2024
£
148,900
324
149,224
9,701
113,832
10,056
4,077
886
2,808
1,707
675
3,205
977
324
148,248
976

Countess After School Club

Balance Sheet as at 30[th] June, 2025

RECONCILIATION OF FUNDS
Cash at bank &in handbrought forward
Surplus/Deficitfor theyear
TOTAL FUNDS CARRIED FORWARD
BANKAND CASHBALANCES
Bank Account
CashinHand
TOTAL FUNDS
2025
£
39,494
6,173
45,667
46,357
8
46,365
2024
£
38,518
976
39,494
39,308
186
39,494

The financial statements were approved by the Board of Trustees on 1 October 2025 and signed on its behalf by

ANGELA OBERTELLI

Countess After School Club

Notes to the Financial Statements For the Year Ended 30[th ] June, 2025

1. Basis of Accounting

These accounts have prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted 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.

3. Taxation

The charity is exempt from tax on its charitable activities.

4. Trustees' Remuneration and Benefits

There were no trustees' remuneration or other benefits for the year ended 30[th ] June, 2025 nor the year ended 30[th ] June, 2024.

Trustees' Expenses

There were no trustees' expenses paid for the year ended 30[th ] June, 2025 nor the year ended 30[th ] June, 2024.

5. Staff Costs

Staff Costs
2025 2024
£ £
Wages and Salaries 135,953 123,888