2025-03-31-accounts - Blairdardie Out Of School Service - Boss

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Blairdardie Out of School Service

Trustees’ Annual Report and Accounts

Year Ended 31 March 2025 Scottish Charity No. SC024917

Blairdardie Out of School Service

Contents of the Accounts for the Year Ended 31 March 2025

	Page
Charity Information	1
Report of the Trustees	2-3
Report of the Independent Examiner	4
Statement of Receipts and Payments	5
Statement of Balances	6
Notes to the Accounts	7-8

Blairdardie Out of School Service

Charity information for the Year Ended 31 March 2025

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Bank

Bank of Scotland 836 Crow Road Anniesland Glasgow G13 1ET

Independent Examiner

Alexander Sloan LLP Accountants and Business Advisers 180 St Vincent Street Glasgow G2 5SG

Blairdardie Out of School Service

Trustees’ Annual Report for the Year Ended 31 March 2025

The Trustees present their Report and Accounts of the charity for the year ended 31 March 2025.

Governing Document

Blairdardie Out of School Service (“the charity”) is established by Constitution dated 13 June 1996 and is a Scottish Charity (No. SC024917).

Objectives and Activities

The charitable objectives of the charity are:

To promote the care and education of children in need of care during out of school hours and school holidays and to promote the provision of facilities, for the recreation and other leisure time occupation of such children, in the interest of social welfare with the object of improving their conditions of life.
To advance the education and training of parents and carers of these children by the promotion and provision of safe childcare facilities.
To advance the education and training of persons providing such care, education and recreational facilities.
To remain Non-Party Political, Non-Sectarian, Non-Racist and Non-Sexist.

The charity offers after school play and education opportunities and operates from Blairdardie Primary School, Glasgow, the nearby Corpus Christi Primary School, Glasgow and the Clyde Campus. The charity is registered with and regulated by the Care Inspectorate.

Trustees

The members of the charity’s Management Committee are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The Trustees who served during the year and since the year end are listed below:

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Appointment of Trustees

New members of the Management Committee are elected by and from the members of Blairdardie Out of School Service. Each year, one third of the Management Committee members shall retire from office but shall be eligible for re-election. New members take part in an induction programme which aims to familiarise them with the charity’s values, aims and objectives together with its day-to-day operations, in addition to clarifying their statutory responsibilities as Trustees of a charity.

Blairdardie Oiit of School Service T1$tee5, Annual Repoitfor rhe YearEnded 31 March ?0?5 Organlsatfional Strncture The Tnlstees are rponSIble for the oi'etau direction of the Chlty with day-1(Y n1n2 being delegated to Project Manage e Mana?ement Cojllmittee senTe on a Noluntary basis. Achlevements and Pei'foi'mance Si_2nificant highlights, events and dei:elopments of note in the year include the fOllOng._ The Chlty had a daily ai"erd?e of 59 children attellding our 3 seThuces. We are retillg that the nunthers attellding stayed the sae as l&st year. For the first till. we have had a hi_2h turnover of staff. This is due to several issues. most ]mrtantly, the shortage of childcare staff in Scotland We haie had to illcrease hourly rdtes and stop takino new cbildren if we don't hafve the staff to I(k aft thenL Staff costs baNe escalated too. Ffinancfi21 Revfiew Per the Starenient ofReceipis apidP(n711eiiis on page 5. the chlty iqx)rted Net Paymellts (i.e. a Deficit) of £26.706 for the year (2024 - Siuplus £7.547). The Trustees are closely monitoiin? expenditure in the cuffent year to help address the large deficit in the Y and are also raising chddcare fees. Reserves Pollry It is the pohcy of the chlty to nLiintain Unrestricted Funds al a lei.el M'hich equates to approximately six mollthg of unrestricted expenditure. This allo5 sufficient fimds for the charity to fllmnce and llTrintain its on£Oll 'orL noting that: Th'hen challen?es are presented such as e bal'e seell this year ll'e hai'e the conrfort of resen.es to rely up)n thoUt disnwtin? the seThryces we currently offer. Per page 6. Unrestricted Funds as represented by the General Fund at 31 March 2025 amounted to £107222 Whic althougb above the required leveL was acceptable to the Tntee$. Trusteesl Remuneratlon and Eell$es The Tnlstees did not receive any remuneration or reimbursed eXS thllin? the year. Independent Examlner The Tivslees recoll)end ,11 le1nder Sloan ILP. Accountants & Business Advisers, remains in office as illdependellt exaLue[ i[11 filltber notice. Approved by the Tntee$ on 1518r2025 and $ied on their bel)alf by: TrIree

Blairdardie Out of School Service Independent Examiner's Report to the Trustees of BRAii'dArdie Out of School SeThlce I Tepon on the Accounts of the charity for the year en 31 March 2025 Mthich are set out on pages 5 to 8. Respective Responsibilities of Trustees and EmIller The charity's TnleeS are responsible for the preparation of the Acc1$ in accordance '1th the tenlls of the Charities and Trustee Illl'estment (Scotlalld) Act 2005 alld the Charities Accolt$ (Scotland) Requlalions 2006 (as amended). The charity Tnjstees consider that the audit requirell]ellt of Requlation 10(l) (d) of the 2006 Regulaiions does not apply. It is my responsibility to exallime the Accoullts as ieqiiired under Section 44(1) (c) of the Act and to state H'hether particular matters have come to my attention. Basis of IDdepeDdent ExamiDei s Statemenl My examination was caled out in accordance Requlation I l of the 2006 Accounts Re?ulations. An exai])iiiation incliides a rlle. of the accountin? records kepi by the charity alld a comparison of ihe Accounls presented those records. Il also incliS consideralion of ally unusual Ilen or disclosiwes in the Accounls. and seeks explanations from ihe Trustees collcen)ill8 any such illatters. The procedures undenaken do not proiryde all the idence that Wld be iequired in an audit. and consequently I do not express an audit opinion on the view gii'en by the Accounts. IDdepeDdent Examiner's Statement Jn the course of my e?illation, no maller has come to my altention wbich gives me reasonable cause to believe that in any n]aterial respect the requirements.. to keep accounting records in acc(fdance Section 44(1) (a) of the 2005 Act and Requlation 4 of the 2(K)6 Accounts Regulations. and to Prepare Accounls wkn'ch accord ryth the accounting records and comply with Re8ulation 9 of the 2006 AccOltS Reqillations have not been met. or 2. to which in my opinioL attention should be draThTr in OTder to enable a proper understsnding of the Accounts to be reached. .4lexand¢i' Sloan LLP Accountants alld Business Athisets 180 St Vinc¢llt Strcct GlasgoB' G2 5SG Date: 1518r2025

Blairdardie Out of School Service

Statement of Receipts and Payments for the Year Ended 31 March 2025

Notes Receipts Income from Charitable Activities: Fundraising Childcare Fees Scot Gov School Aged Childcare Pilot 7 Voluntary Income Area Partnership Grant Fund 7 Total Receipts Payments *Charitable Activities* Staff Costs Other Staff Costs Office Rent Scot Gov School Aged Childcare Pilot Insurance Telephone, postage and stationery Computer running costs and website School Hall lets Excursions Children's refreshments Kids Parties and 'Pressies' Payroll fees Professional fees Office equipment costs Other equipment costs Miscellaneous Holiday care costs Training costs Gifts Sub-Total *Governance Costs* Independent Examiner's fee Total Payments Net Payments for the year	Unrestricted Funds £ 265 193,465 - - 193,730 182,301 5,561 2,700 - 1,016 1,568 1,992 6,486 2,271 3,364 125 1,724 450 248 - 445 900 306 373 211,830 2,634 214,464 (20,734)	Restricted Funds £ - - 25,540 3,740 29,280 - - - 25,540 - - - - 3,740 - - - - - 5,972 - - - - 35,252 - 35,252 (5,972)	2025 Total £ 265 193,465 25,540 3,740 223,010 182,301 5,561 2,700 25,540 1,016 1,568 1,992 6,486 6,011 3,364 125 1,724 450 248 5,972 445 900 306 373 247,082 2,634 249,716 (26,706)	2024 Total £ - 187,741 19,327 6,859 213,927 158,955 840 2,400 19,327 918 1,526 - 5,263 4,935 3,562 788 1,595 - 1,669 1,831 275 - 36 - 203,920 - 2,460 206,380 7,547

The Notes on pages 7 and 8 form an integral part of these Accounts.

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Blairdardie Out of School Service

Statement of Balances as at 31 March 2025

Notes Bank and Cash in Hand 6 Opening balances Net Receipts for year Closing Balances Reserves General Fund Closing balances Assets Fixed Assets 4 Liabilities Independent Examiner's Fee Culture & Sport	Unrestricted Funds £ 127,956 (20,734) 107,222 107,222 107,222 1,200 1,200 2,760 - 2,760	Restricted Funds £ 5,972 (5,972) - - - - - - - -	2025 Total £ 133,928 (26,706) 107,222 107,222 107,222 1,200 1,200 2,760 - 2,760	2024 Total £ 126,381 7,547 133,928 133,928 133,928 1,600 2,000 2,583 1,018 3,601

Approved by the Trustees on and signed on their behalf by:��

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Trustee

The Notes on pages 7 and 8 form an integral part of these Accounts.

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Blairdardie Out of School Service

Notes to the Accounts for the Year Ended 31 March 2025

1. Accounting Policies

Basis of accounting

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

VAT

The charity is not registered for VAT and, accordingly, expenditure includes VAT where appropriate.

2. Funds

Funds are defined as follows:

Unrestricted Funds

General Fund

Encompasses all income and expenditure relating to the primary focus activity of the charity, other than those for which funding is restricted.

Restricted Funds

Restricted funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.

Note 6 on page 8 contains further information about Restricted Funds.

3. Expenditure

Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner’s fee.

4. Fixed Assets

As indicated on the Statement of Balances on page 6, Fixed Assets of £1,200 (2024 - £1,600) represent the cost of a portacabin which was bought during the year ended 31 March 2022 and which is sited at the charity’s out of school service at Corpus Christi Primary School.

5. Related Party Transactions

Trustees are active users of the facilities that Blairdardie Out of School Services offer. Any childcare fees or other transactions incurred in relation to childcare are charged to Trustees at ‘arms length’ and the Trustees may not use their position to their advantage. Out with childcare fees there are no disclosable related party transactions during the year (2024: Nil).

Blairdardie Out of School Service

Notes to the Accounts for the Year Ended 31 March 2025

6. Bank and cash in Hand Comprising Bank and cash GCVS (cash held for payroll processing) 7. Restricted Funds Area Partnership Fund (1) Area Partnership Fund (2) Area Partnership Fund (3) Childcare Pilot Area Partnership Fund (1) Childcare Pilot	Balance at 01.04.24 £ 5,972 - 5,972 Balance at 01.04.23 £ - - -	Receipts £ - 3,240 500 25,540 29,280 Receipts £ 6,859 19,327 26,186	2025 £ 81,542 25,680 107,222 Payments £ (5,972) (3,240) (500) (25,540) (35,252) Payments £ (887) (19,327) (20,214)	2024 £ 74,626 59,302 133,928 Balance at 31.03.25 £ - - - - - Balance at 31.03.24 £ 5,972 - 5,972

Explanation of Funds:

Represents Area Partnership funding (1) from Glasgow City Council towards the purchase of equipment items.

Represents Area Partnership funding (2) from Glasgow City Council towards the cost of various excursions in the Summer of 2024.

Represents Area Partnership funding (3) from Glasgow City Council towards the cost of childrens holiday activity costs.

Represents Childcare Pilot *** funding from Scottish Government towards the provision of partially funded out of school care.

�� The Scottish Government are funding Early Adopters for the School-Aged Childcare Pilot. When we were first invited to do this in October 2022, Glasgow City Council told us at the very first meeting that the Scottish Government wanted cash in people’s hands immediately. They wanted us to take the fees in cash from parents and then give the parents the cash back. From a financial control perspective we preferred to pay it to bank accounts to ensure a full audit trail. Cash payment only affect the original parents that applied. Once other parents started applying, their fees (received from the pilot monies) went straight into their Blairdardie Out of School Service (BOSS) accounts towards their childcare.

The Pilot has been further extended from 31 March 2025 to 31 March 2026 and this fund will continue to be shown until then. Any new parents/carers will have the money (from pilot scheme) creditd to their BOSS accounts.

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