## **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_
## **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
1
## 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:
## **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.
2
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.
�
## 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:���������
_Trustee_
The Notes on pages 7 and 8 form an integral part of these Accounts.
�
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).
7
## 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.
�