Docusign EnvelopÈ ID". 47A6CAF7-BC44-80Cg-82F7-2CCF26118108
RIVERSIDE OUT OF SCHOOL CARE SCIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** S Collier-West G Butlin J Paterson S Bowie (Chair) (Appointed 11 June 2025) C Hay (Secretary) F Berrow (Treasurer) **Charity number (Scotland)** SC024987 **Principal address** c/o Riverside Primary School Forrest Road Stirling FK8 1UJ **Independent examiner** Claire Neumann BA (Hons) CA AAB Macfarlane Gray House Castlecraig Business Park Stirling FK7 7WT **Solicitors** Muirhead Buchanan 8 Allan Park Stirling FK 8 2QE
Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 - 18|
Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
The trustees present their annual report and financial statements for the year ended 30 September 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and activities**
## **Purposes**
The organisation's purposes are:
- The advancement of children's social and emotional development and education through play;
- The provision and organisation of recreational activities for children: and
- The prevention of poverty by enabling parents and carers to access the workplace.
## **Objectives and aims**
Our objectives are to provide a fully integrated out of school care service offering high quality and reliable childcare which meets the needs of local people. We offer a wide range of stimulating, creative and imaginative opportunities for Primary aged children on a breakfast club, after school and holiday club basis. We plan to provide a service and environment, within our resources and health and safety considerations, which will also allow children with additional support needs full access to those play opportunities making reasonable adjustments where necessary and complying with the Equality Act 2010.
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **Achievements and performance**
ROSC has had another strong year and has experienced the most significant changes in several years.
## ROSC Children Numbers
We currently have 91 children attending the breakfast and after school club. The service is used by 71 families.
## Staff Update
Perhaps the most significant change to staffing at ROSC for quite some time occurred this year with Heather confirming her plans to retire. Heather has performed an amazing job as the ROSC manager for many years and has ensured children have a safe and fun environment. We would like to give extra thanks to Heather for all her hard work ensuring the transition was as smooth as could be. We wish Heather all the best for her retirement. We wish to welcome Teale Robertson as the new manager for ROSC and wish her every success in her new role. Chrissie has become a practitioner after working with ROSC for the past 18 months. We have had a number of sessional play workers join us, they have been a much valued additional resource.
## Children and Activities
A snack and breakfast evaluation was carried out was successful in ensuring children at ROSC are provided a healthy snack that they enjoy. Current staffing levels have allowed us to provide children with more options in their play. For example, allowing the gym hall to stay open so some children can stay inside whilst others go outside. We have been working to encourage more outdoor play throughout the year, adapting to the weather especially over the dark winter months. We have been more proactive in using children’s voice to set up play and include their opinions. We have been using a planning mind map to gather children’s ideas and requests for play/ activities and are ensuring these are carried out.
## Holiday Clubs
We have planned holiday clubs that children enjoyed, with a variety of activities and play opportunities for children of all ages. Going on minibus trips for the first time in a few years was seen as a positive aspect of the holiday clubs. It encouraged children to explore, be curious and get involved with nature and their surroundings. We provided 4 holiday clubs during the 2025 year,
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **Financial review**
The income for the year of £153,723 (2024: £155,957) has decreased from last year and expenditure of £158,207 (2024: £163,027) has decreased. Our expenditure exceeded our income this year resulting in a deficit of £4,484 (2024: deficit of £7,070).
ROSC has been given a 1 year extension to our lease by Stirling council, this now runs 2010-2034 instead of the previous 2010-2033. This amendment is in light of the time ROSC was closed due to the Covid pandemic. The fundraising this past year went well doing raffles, lucky dips and stalls at the Christmas Fayre.
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details are given in the accounting policy 1.2.
## **Reserves policy**
The general reserves at the year end are £42,543 (2024: £42,456). Our target reserves are £40,000. This was dented considerable during Covid, and we are working hard to reinstate this amount. This is based on having 6 months expenditure as recommended by Stirling Voluntary Enterprise.
## **Risk management**
The charity maintains a risk register which is reviewed annually by the trustees. The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Plans for future periods**
We continue to work to build stronger relationships with the school and look for situations where we can help each other out.
## **Structure, governance and management**
## **Governing document**
The charity is controlled by its governing document, its constitution, since becoming a Scottish Charitable Incorporated Organisation (SCIO) in April 2015.
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **Trustees**
The Committee has met regularly throughout the year and the Chairperson role was taken over by a different parent volunteer during the summer.
Thanks to Paula Jarvie for her excellent work as the previous chair.
The trustees who served during the year and up to the date of signature of the financial statements were:
D Dionysiou (Resigned 24 March 2025) R Davidson (Resigned 22 January 2025) S Collier-West G Butlin J Paterson S Bowie (Chair) (Appointed 11 June 2025) P Jarvie (Resigned 19 June 2025) C Hay (Secretary) F Berrow (Treasurer)
## **Recruitment and appointment of new trustees**
Under the terms of the Constitution of the organisation, the trustees are members of the management committee which can also include elected members from the service users as well as specially co-opted members. The Trustees are elected or re-elected at the Annual General Meeting. The Trustees are drawn from the members of ROSC (parents/carers).
## **Obligations of the Committee**
Committee members are obliged to implement and uphold all policies, and make these available to service users. Issues and policy changes are discussed at committee meetings and decisions made at such meetings by the trustees are democratic. Minutes of the management committee are made available to all members on request and through the manager. All members have voting rights at the AGM.
A Staff handbook and Parents' handbook are available setting out the main conditions and procedures. Full details of all policies and procedures are available on request and these are updated regularly in accordance with requirements of the Care Inspectorate, the regulatory body which regulates this out of school care service, and to reflect current guidance. Employees' details are retained in a confidential area of the office.
We have nothing to report under the duty of candour.
## **Induction and training of new trustees**
The constitution and policies in place governing the operation of Riverside Out of School Care (ROSC) are available for all users of the service, who are automatically members of the organisation. When a member becomes part of the management committee, the member is reminded of the responsibilities of a trustee and the relevant policies.
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees.
S Bowie (Chair) Trustee
## **28 April 2026**
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RIVERSIDE OUT OF SCHOOL CARE SCIO**
I report on the financial statements of the charity for the year ended 30 September 2025, which are set out on pages 7 to 18.
## **Respective responsibilities of trustees and examiner**
The Charity’s Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking 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 financial statements.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (a) which gives me reasonable cause to believe that in any material respect the requirements:
- (i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- (ii) to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
- have not been met or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Claire Neumann BA (Hons) CA AAB Macfarlane Gray House Castlecraig Business Park Stirling FK7 7WT
08 June 2026 Dated: .........................
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
73
350
Charitable activities
**3**
153,208
-
Investments
**4**
92
-
**Total income**
153,373
350
**Expenditure on:**
Charitable activities
**5**
157,204
1,003
**Total expenditure**
157,204
1,003
**Net expenditure and**
**movement in funds**
(3,831)
(653)
**Reconciliation of funds:**
Fund balances at 1 October
2024
79,627
693
**Fund balances at 30**
**September 2025**
75,796
40|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
423
110
350
153,208
155,370
-
92
127
-
153,723
155,607
350
158,207
161,875
1,152
158,207
161,875
1,152
(4,484)
(6,268)
(802)
80,320
85,895
1,495
75,836
79,627
693|**Total**
**2024**
**£**
460
155,370
127
155,957
163,027
163,027
(7,070)
87,390
80,320|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **BALANCE SHEET**
## _**AS AT 30 SEPTEMBER 2025**_
|**2025**
**Notes**
**£**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
551
Cash at bank and in hand
55,488
56,039
**Creditors: amounts falling due within**
**one year**
**13**
(13,851)
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**16**
Unrestricted funds
Designated funds
**18**
33,253
General unrestricted funds
**17**
42,543|**2024**
**£**
**£**
33,648
19
53,464
53,483
(11,348)
42,188
75,836
40
37,171
42,456
75,796
75,836|**£**
38,185
42,135|
|---|---|---|
|||80,320|
|||693
79,627|
|||80,320|
The financial statements were approved by the Trustees on 28 April 2026
S Bowie (Chair) **Trustee**
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **Charity information**
Riverside Out of School Care SCIO is a Scottish Charitable incorporated organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the Charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (second edition - October 2019) (effective as of 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have reviewed the future funding and activities of the charity The charity has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Donations and similar income
Donations and similar income are included in the year in which they are receivable, which is when the charity becomes entitled to the resource and receipt is probable.
## Income from charitable activities
Grants receivable and fees are credited to the Statement of Financial Activities in the year in which they are receivable.
## Investment income, rental income and similar income
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities, the charity is not registered for VAT and accordingly expenditure is shown gross.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the Charity. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Long Leasehold 24 years straight line Fixtures & fittings 25% on reducing balance Computer equipment 25% on cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
73
-
Grants
-
350
73
350
**Grants**
Round Table
-
350
-
350|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
73
110
-
350
-
350
423
110
350
350
-
350
350
-
350|**Total**
**2024**
**£**
110
350|
|---|---|---|
|||460|
|||350|
|||350|
## **3 Charitable activities**
|Fees
Childcare Vouchers
Fundraising
Analysis by fund
Unrestricted funds|**2025**
**£**
57,782
94,405
1,021
153,208
153,208|**2024**
**£**
69,269
85,381
720|
|---|---|---|
|||155,370|
|||155,370|
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **4 Investments**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2025**|2024|
||**£**|£|
|Interest receivable|92|127|
|**Charitable activities**|||
||**2025**|**2024**|
||**£**|**£**|
|Staff costs|137,489|141,951|
|Consumables|8,315|8,358|
|Trips & transport|-|72|
|Depreciation|618|622|
||146,422|151,003|
|Share of support costs (see note 6)|7,717|8,250|
|Share of governance costs (see note 6)|4,068|3,774|
||158,207|163,027|
|**Analysis by fund**|||
|Unrestricted funds|157,204|161,875|
|Restricted funds|1,003|1,152|
||158,207|163,027|
5 **Charitable activities**
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **6 Support costs allocated to activities**
|Insurance
Telecommunications
Post & stationery
Sundry
Staff expenses
Leasehold depreciation
Bank charges
Bad debts
Governance costs
**Analysed between:**
Support costs
Governance costs
**Governance costs comprise:**
Accountancy
**7**
**Net movement in funds**
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets|**2025**
**£**
703
1,361
525
635
441
3,918
134
-
4,068
11,785
7,717
4,068
11,785
**2025**
**£**
4,068
4,068
**2025**
**£**
4,537|**2024**
**£**
699
1,325
320
550
804
4,375
144
33
3,774|
|---|---|---|
|||12,024|
|||8,250
3,774|
|||12,024|
|||**2024**
**£**
3,774|
|||3,774|
|||**2024**
**£**
4,998|
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **9 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2025**
**Number**
12
**2025**
**£**
132,191
3,268
2,030
137,489|**2024**
**Number**
11|
|---|---|---|
|||**2024**
**£**
137,600
2,149
2,202|
|||141,951|
There were no employees whose annual remuneration was more than £60,000.
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **11 Tangible fixed assets**
|**Long**
**Leasehold**
**Fixtures &**
**fittings**
**Computer**
**equipment**
**£**
**£**
**£**
**Cost**
At 1 October 2024
100,606
349
3,169
At 30 September 2025
100,606
349
3,169
**Depreciation and impairment**
At 1 October 2024
63,075
302
2,562
Depreciation charged in the year
3,918
12
607
At 30 September 2025
66,993
314
3,169
**Carrying amount**
At 30 September 2025
33,613
35
-
At 30 September 2024
37,531
47
607|**Total**
**£**
104,124|
|---|---|
||104,124|
||65,939
4,537|
||70,476|
||33,648|
||38,185|
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Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
|**12**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
**13**
**Creditors: amounts falling due within one year**
**Notes**
Deferred income
**14**
Other creditors
Accruals
**14**
**Deferred income**
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 October 2024
Released from previous periods
Reclassified as other creditors
Resources deferred in the year
Deferred income at 30 September 2025|**2025**
**£**
551
**2025**
**£**
907
9,751
3,193
13,851
**2025**
**£**
907
**2025**
**£**
907
8,932
(134)
7,891
-
907|**2024**
**£**
19
**2024**
**£**
8,932
-
2,416
11,348
**2024**
**£**
8,932
**2024**
**£**
8,932
8,304
(1,772)
-
2,400
8,932|
|---|---|---|
Deferred income relates to refundable deposits and fees received in advance for services to be provided during 2025-26.
- 15 -
Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
|**15**|**Retirement benefit schemes**|||
|---|---|---|---|
|||**2025**|**2024**|
||**Defined contribution schemes**|**£**|**£**|
||Charge to profit or loss in respect of defined contribution schemes|2,030|2,202|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **16 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1 October**|**Incoming**|**Resources**|**At 30**|
|---|---|---|---|---|
||**2024**|**resources**|**expended**|**September**|
|||||**2025**|
||**£**|**£**|**£**|**£**|
|Adapt and Thrive|167|-|(167)|-|
|The Stirling and Bridge of Allan Round Table|350|350|(660)|40|
|Stirling Council Summer Holidays Food &|||||
|Childcare|176|-|(176)|-|
||693|350|(1,003)|40|
|**Previous year:**|**At 1 October**|**Incoming**|**Resources**|**At 30**|
||**2023**|**resources**|**expended**|**September**|
|||||**2024**|
||**£**|**£**|**£**|**£**|
|Adapt and Thrive|1,319|-|(1,152)|167|
|The Stirling and Bridge of Allan Round Table|-|350|-|350|
|Stirling Council Summer Holidays Food &|||||
|Childcare|176|-|-|176|
||1,495|350|(1,152)|693|
## **Nature and purpose of funds**
## **Adapt and Thrive**
This funding was awarded to help this organisation to adapt to the challenges presented by COVID-19 and build back better to thrive in the future.
## **The Stirling and Bridge of Allan Round table grant**
The purpose of the funding was to help with the purchase of resources for the quiet area.
## **Summer Holidays Food & Childcare**
This fund includes a grant from Stirling Council to provide free Summer Club places to families who may not be able to access their services.
- 16 -
Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **17 Unrestricted funds**
## **Movement in funds**
## **Movement in funds**
|**Balance at**
**1 October 2023**
**r**
General
43,989|**Incoming**
**esources**
**Resources**
**expended**
155,607
(157,140)|**Transfers**
**Gains and**
**losses**
**Balance at**
**1 October 2024**
**r**
-
42,456|**Incoming**
**esources**
**Resources**
**expended**
153,375
(153,288)|**Transfers**
**Gains and**
**losses**
**Balance at**
**30 September**
**2025**
-
-
42,543|**Transfers**
**Gains and**
**losses**
**Balance at**
**30 September**
**2025**
-
-
42,543|
|---|---|---|---|---|---|
||||||42,543|
- 17 -
Docusign Envelope ID: 47A6CAF7-BC44-80C9-82F7-2CCF26118108
## **RIVERSIDE OUT OF SCHOOL CARE SCIO**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2025**_
## **18 Designated funds**
||||**Movement in funds**|**Movement in funds**|||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|---|---|---|---|
|||**Balance at**|**Incoming**|**Resources**||**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**1**|**October 2023**|**resources**|**expended**|**1**|**October 2024**|**resources**|**expended**|**30 September**|
||||||||||**2025**|
|||**£**|**£**|**£**||**£**|**£**|**£**|**£**|
|Property||41,906|-|(4,735)||37,171|-|(3,918)|33,253|
## **Property fund**
This fund represents the net book value of the long leasehold asset, which is being released to the income and expenditure account over 24 years.
## **19 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
**At 30 September 2025:**
Tangible assets
33,648
-
Current assets/(liabilities)
42,148
40
75,796
40
**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**£**
**£**
**At 30 September 2024:**
Tangible assets
38,185
-
Current assets/(liabilities)
41,442
693
79,627
693|**Total**
**2025**
**£**
33,648
42,188|
|---|---|
||75,836|
||**Total**
**2024**
**£**
38,185
42,135|
||80,320|
## **20 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 18 -