Registered numl>Èr'. SC210868 Charrty number.. SC025244 OLA OUT OF SCHOOL CARE IA company Ilmlted by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 OLA OUT OF SCHOOL CARE IA compjny Ilmlled by gu•r•ntse ONTENTS Page R•l•r•n¢• And administr•lhT• d•tsll• ofthe cJ 228 Kiharrrtk Road ¢Jo$9ty G43 1TS Page t OLA OUT OF SCHOOL CARE IA compony linlt•d tr4 guarantsel TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Tru$lees present Iheir annual report tofftr *ilh the $ts¢ements of the Company for Ihe year 1 October 2024 to 30 SeptemDer 2ud>. Annu• report 5eNes the purw5¢5 of LwJili d TIu>L￿￿' rtport and • directors, report under company The TTU5tees confim) that the Annual report and financial statements of the charitsble ¢ompany cornpty with the curTent siatutory fequirements, the reqU1￿MentS of the chorrtable cornpany'$ ggverning document and the prov6KJrB of the Stalernent of Recommended Pra¢b"¢e ISORPI applicable to charities preparng their accounts ￿ accorda￿ Iwth the Financwl Reporting Standard applicable in the UK and Republ￿ of Ireland IFRS1021 (effective 1 January 20191. OBJECTIVES AND ACTMTIES Obje¢tSv•$ and aims The service began operating on 10 mar￿ 1997 inrtk4tyf 5 to 7 ¢hibJren per day. We are registered to tsk? maximurn of 46 ¢hih4ren daJy and are to almost capacty. The ser¥Ke operates Irom 3pm to 6pm each wkday. ThB chibjren are offwed a wid• rawe of crea*'v•, le￿Ure and JportirrtJ a¢b"vits¢s lo suit Iheir 89e and abilths. Th¢ 8eMce 15 pr¢vided during part of E•ster And Summer in a6aifron 10 school days. Service prov￿ is provided by our Service Mana9er and a55￿ted by one SeTr￿r a55istsnt ar￿ 5 other play ￿)rkers. The Servlce Manager Is re$pon8ible for the day lo day Funniry ￿ the serwce ana aumin￿1ra1IQn ana rn3nagemgiil uf ts￿11. She 1$ al¥0 Ihe fir51 port ol ¢onlacl f¢r parents of Ihe chibJroA. Overall re$pon$ibty for the services remains with the trustee5 and th¢ ServKe Manager wlh them on any matters of concèrn. ACHIEVEMENT AND PERFORUNCE Charlt*bh actlvltlo¥ The provision of servi¢es abhj to irwaaed dunno tP* ye•r 30 September 2025, lee iKorn• irKreaslw frrffi £53,781 L••1 lo £67,268. Stafflng Our Sewi• M•n•g¢r. NKc4a Cwrthn been kn post Ihroughout the yw and •hè will continue t¢ ansuro thal the SOMce ¢Othinu•• to rvrb •m•. The chikjren eonb.nue to prospef Irs ¥ secure. siable envlronment. Sl3ff undertake training often, Ithich we encourage and lund. C¢urne$ inck*k, Firit Aid. GIRFEC chila proleciion, and food salety am¢ng other5. All sloff hove gained lormal quolrfKalions ¢)¥er Ihe lasi fNe years v*hi¢h *tre fuThJed by the orpnrsation and from funding ittured by our SeTrice Manager Ihrough Ihe SeAJth Easl Chihjcare Forum GLq8gow City Council. HNANCIAL REVIEW Re¥•r¥￿ pollcy and going ¢onc•m In the event that the Ser¥￿e was to cease. Ihe Maxim￿ labilty be payable *￿Uld be Statutory slaff cosls and other ￿rUed expvn$es. Therefore, the tw$tees have wed lo let the un￿striCted re$eNe% polKy mt t20.000 AI 30 Sepi*mhpr ?n?fj. vrWtstr￿1t￿ reseNes Stc￿d ai £io.872 12024.. E8.2381 and are therefore. beljw the preferred level. The Board of Trustwi have reW￿d thD likety outcome lor the nexl 12 Months taking account of historic trend$ and performan¢e since the baLarKe sheet dale. The Board 1$ cornfortab￿ wth IhE level of reserwes held al tho year end and consider ￿ ¢hanty lo be a 9JINJ as it 15 in a p05fy0n to meet its fr'nancial I￿9b111￿.eS as they fall due and v*ill LE able lo do so for a pe￿d of al kn¥t 12 monlhs from Ihe dfile the a¢counl8 ar8 signed. R88uII* The ¢harty shO￿d a surF4us lor the year of £2,634 12024". deficrt of È10,6201. TTr￿ trustee8 con$bJer the pertorman¢e of the charty to be satisfactory. Our cash b*nces remain at a satisfactory level. Page 2 OLAOUT OF SCHOOL CARE IA comp•ny Ilmiled by gu•r•nl••l TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 311 SEPTEMBER 2025 T•Yatlnn The company is recognised by HM Re¥en￿ & Customs as an apwved charity aTra 18 li8t4è to income and corporation lax. Futurn Pl•ns We continue to provide the sarne high qu* wvice as ffl ￿81$. Staff a￿ in fvrther qualifiGatsons and learning day$ to improve their ski115 aThJ help devekip the service. We wl a15e ensure In-house troining is offered In kne wlh currenl guidelines. We wll to secure new sour¢e$ ol funding to help enhance Ihe service ￿ provhde for the chibjren. STRUCTURE, GOVERNANCE ANO MANAGEIIENT t)••¢tlpt6on of tho B•Thfir•s OLA Out of School Care wds found•J a5 an a5$Oci¥l￿n In beptember 1¥￿ ona men traded a$ an Incorporate¢J npany limited by guarantee from l Juty 2022. The a$5￿￿•1h)n was created lor Ihe purpose of provLling SJW eost. go(xJ quality chih4 care lor Its ¢hibJren in Our Lady of Annuncial￿)n Pmiary S¢hool. Charrtable $18tU5 was gront¢d on 11 September 1996. Tho Scoiityh Chwily numt4V ¥ SC025244. R•erultfrb•nt and ¥ppolrtlm•nl nf nftw Inthtmj In tem$ ol the Artiths of Associ8lion, gl Memter• of the Bowd ot rnts're #t the Annuwl Gen8rAI Inductlon and tr*lnlng of nBw tru¥trt• An indu¢lK)n prrLe8s and reguLgr ¢ommLmKaboM knftym ar￿ update both tru$t•e3 aTrJ existlw tru8tee8 in respect of IhE organisalh)ns kgal st•lui, corrfdbtub¢MI documerts and olher gentr•l inlorniatk*n. kn addith)Th to rev￿￿ of the actNrties wlhiTh the organiuikin. K•y m•Mg•m•nt f•mun•r•tbon •nd rnht•d yrtb•• Key managem•nl pewnnd who sre mponsit4¢ for marwwYJ •nd c4ntrothry thB ch•rty •re Ih? trusleti. The Iru$iee8 do not receNe rernL¢ntrat￿ for their 5erwce8. In ￿dit￿n, Ihe BO1￿ that tr* chwW$ related p•rt*J are rfs truateei. There *tre no related pgty transactS¢ni d￿ng year ended 30 Septemter 202S12024'. [￿1. Rlik man•g•m•n¢ Th• truBh•r h•v• A duty to wJ•nlfy •NI Mks lo tho charfy li •¥ooied wd to eniure appropflate conlrc45 are In pts¢e to kKo¥ide ￿¥Sonable assurance a9ainsl Ir8ud and error. The trustees review the risks affecbng the charity at Board meelirvjs and lake oppropnaie action to rn￿gate •ny matters arising. Page 3 OLA OUT OF SCHOOL CARE {A ¢ompany limited ty guarantwl TRUSTEES. REPORT ICONTINUED) FOR THE YEAR EMOED 30 SEPTEMBER 2025 ststÈm•nt of T￿￿•8•1t. V•Sl)OMlbllltl88 The Trustees Iwkno are ¥L80 Ihe direclors of Company for thE purposes of company Iwl are responsiNe for prepariny Ihe Tru$tees' report and tt* finan¢d statements ITr accordance vAth appI￿able law and Uniled Kin9dom Accounling SlandartJs (United kn'ngthjm Generalty Accepted A￿unti[￿j Practs"¢el. Company law requires Ih? Twsttts lo wepare fvTh)8151atements for exh financial yw. Under company 1*4, the Trustees mu$t nol approve the fi￿n¢￿ $t8lemeThts Un￿$S tw are 5•b$fied that they give o true and f8ir vwl of the $tate of affairs of Ihe company and of its Irwmirrfj re50ur¢e$ and applKatscn of resour¢es, inclL¥Jing it5 incomt and expendityre, for that ￿l￿d. In pwarw¥J Ihese fina￿181 sta*meAts. the Trustees are required to.. $elecl 5Uitabk accounb.no polic￿ 8nd then app￿ thern Cons￿lenty., ob5eive the melhc¢Js and p￿rKi￿e¥ of the Chafthes SORP IFRS 1021". make judgments and xcoursbTrJ e$ts"mates that are re•sor4able and pr￿￿eNt.. 818le whelher appI￿ab￿ UK Accounlir¥J Standards IFRS 1021 have È¢en folby**d. Subject to any m•terbl departures disclosed and exF4ained in the finangal staternents." prepare the finartial $t¥lemenls on the gtyNJ ba5& ur4eu rt rd inapwopii•t* to pr¢$urn• thlt the Company will continue in busineu. The Tru•t4e• 4r8 respM8it4e lor kw>ir¥J •*u•le accounting r•e47rt11 thot are sufficient to •how ond explBin the Company'5 transoctions and disclDse wth ieaxfflablB •c¢urocy at any lime Ihe financial pos11ion of th? Company and enab￿ Ihem to en$we IW Ihe finan¢Kg1 $tsternents eomFty with the Companies Act 2006, the Charitse$ •nd Tiuslet In¥estmenl18ml•￿) Ad 2005 •nd tlbt Charibes AG¢oUnts Iscottandl R•gutstbn% 2006 108 Bmended). Thty are ￿s0 le3F￿sIb￿ fty $al¢g￿rdI￿j the •sxts of the Company and hence for taklng re•sonoble sleps for Ihe pre¥entlon and de￿1￿)￿ offrwd aThJ othw Irre9th￿0￿. Apwo¥ed by orderoftt* m•nbers ol bosrd ol Tty•l••B and ¥vJn•d M tr*ir behalby.. 026 18 02 48 H J M¢Klni•y- TN•t•• Date".15 June 2028 Page 4 OLA OUT OF SCHOOL CARE IA romp•ny Ilmitod ty gL•r4ntsel INDEPENDENT EXAMINER'S REPORT FOR THÈ YEAR ENDED 30 SEPTEMBER 2025 Indep•n￿rn i¥yvil tu Il* of OLA Out•f ￿001 C•re I report on the accounts ol ￿ ¢ompwy lor the ye¥ ended 30 September 2025 a￿ Set out on pages 6 to 16. Rup•r¢lv• M8pon•ibilrllM olTrwit•w •nd exarnlnv T￿ tr￿lee$. ar• also direth of the company for the purp)ses ol cornpany Lyw. a￿ re$ponsible for the PreParat￿n of the financtsg13tatemeThts In accordance *ilh the *mis of the Chartbes and Trustee Inve$tm¢nt (Scollandl 2TrJS Ilhe Acri and the Charitie5 Attowts (Scotlandl Regulations 2008 I'the Accounts RegulalK)ns'l. The trustees wn5*JBr Ihat the ¥udil requirement of RegUlat￿n 1011llal to Icl of the A¢counl$ Regulalw)n$ Ojes Tr)t apth. 11 * my re5PJnsi)i￿Y ￿ examine the financol slalement5 a$ requifed under sec 4411llcl ol the Acl •nd to State￿￿￿1 p¥lKuLgr matters come lo my attention. B••l• of Indep•nd•nt•x*rnkn•rf8 ¥t•t•m•rt My ¢xaminath?n w cormd oth in x¢eKdartt ￿ reguktrJn 11 01 lh¢ Accounts TriegULguons. An examinaTion include$ a wew of the attounting record5 kepl by Ihe company a Comparison of the finan¢k81 slalernents presented with those records. tt also in¢lude$ ¢onsthratiors ol any unusual ilerns or di$clo%ures in the financ181 slalernent$. and seekiry expl•n•bons from you ai Iruitee8 ¢oncemiry any $uch mattern. The procedures undertakèn do not prowde 811 the evidence that ba req￿red In an •udit, and conwuenty I do not expw$i an audrt opinwi on th• ¥1￿9￿￿ by Ihe ¥*c(wnts. Ind•p•nd•nt •x4mln•e• •tstrnnt In Ihe ¢ourne ol my ex•rnin&iKffj, rn) malter l•1 coffle to my allerthn.. vthl¢th rn• r•a8onabkn ¢•use to trot In any material re1p￿t the rwLrrirements'. lo keep acceunling re¢uth ITh *i¢h 441111•l of Ilw Act and regul•lion 4 of the Accounts Regulabons, aThJ lo prepare financial Iialemenls accofd Ihe accounkng record8. Accauntirg and eportjng Dy Gh•mies preparhYJ tThe* x¢wri¢¥ li with the fi￿nG•*I Rep*)rtl 5tsndard in Ihe UK and Repubk of IrelBTrJ IFRS 1021 and ￿ otl*r ￿speCtI cOm￿Y %*ilh regul8lion 8 olthe Accounts Re9u1•1￿* hwe not rr%t." or lo whLh, in my opinvTh, attentKfi be drwthm in ordBr to enable pmper understsndirvd of the financ $latemenlJ to bE reached. Syned.. Daled." 15 June 2026 Ewan BA CA Th• InsbtLAe ol ChartQfed Aecounlants of Scthnd Armstrong Watson LLP *donia House 89 se8￿rtt Street G41 1FLI Page S OLA OUT OF scH￿L CARE IA ¢ompany limilod by gw•rnntrel STATÉMENT OF FINANCIAL ACTlllmES IINCORPOFiATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unrtstrlcted fund5 2025 Totsl funds 2025 Totsl funds 2024 Incom• from: Donations Charitable Actiwti"•s 324 67.368 J24 87,368 53.781 Total In¢om• 67,692 87,692 63.781 Expendltur• on.. Charitable acli¥ili88 65,0 65,058 64.401 Total •xp•ndnur• 66,058 8S,068 64.401 N•t mov¢m•nt In ft￿d• 2.634 2,634 110.8201 R•conclll•tlon ol fund¥'. Total funds broughl foThvard Net movement In funds 8.23• 2,634 8,238 2,634 18,858 110,6201 Tolal lund• urrl•d forwArd 10,872 10,872 8,238 The Ststement of fin•ncio1 aclivit*s al gains znd b$8es rewinised in the year. All figures Induded in Slalernanl of Athibes for the ended 30 September 2024 reLate lo LmrestTicled fund$ OTh￿. The noteB on pag8$ 8 10 16 fom pwt of fin•ncwl statements. Page 6 OLA OUT OF SCH(YOL CARE IA company limlted by guarantsel txtu IlUA18ER'. SGZ1QOfjJ BALANCE SHEET AS AT 30 SEPTEIA8ER 2028 2026 2024 Note Flx•d ••Mts Tangible assets Cyrr•nt488ets Dobtoro Cash at ￿nk in h¥KJ •58 12,664 12.435 13.822 13,623 Cuff•nt Il•bllld•s Creditors. amounts l•lling v*ilhin one year 10 117501 15,3851 Not curr•nt ••••t• 10.872 8,238 Totsl ••••t• curmnt 10.872 8,238 N•t ••￿ts •xcI￿lIng p•n•k+n aM•t 10.872 8.238 Totsl not ••wts 10,872 8.238 Charbty Restr￿ed funds UnreJtricted lund¥ 10,972 8.?38 Total fwKIs 10,8n 8.238 Tha CrKnpary￿*I enblled to ex8mpl¥Ji Imm urth *e¢lkn 477 of ihe Ccrfnpaniel Act 2￿. Th• mmberi hm not required Ihe Company io obt•"n an aL•*t for thè year In questy)n in 8ccofd•nc¢ ¥￿th ctlon 476 of Cc¥npanie$ A¢t 2Cth. The Tw$tees ackno￿l￿dge their respxsts'hbes for comptyw4 requirements of Ule Act th resF•d to a￿OuntIng records and preparat￿Tr of finan¢Tr818talemehts. The fiMnci¥l $¢*emenls have been prepAred ￿ xw¢ance with ihe pthis￿n9 9p[knb￿ to entit￿ subject to 8mall comp8nies re9irne. The finanaal ststements *ve approved and authorised for is$￿ by Ihe Trustees ar¥J swed on their behalf by.. Ms H J M¢lQnlay- TnK4teo Date'.15 June 2026 'un 18 2026 18 02 4B GMT411 The notes on p3ge$ 8 10 16 forrn part of these fina[￿1￿ $t•lements. Page 7 OLA OUT OF SCHOOL CARE IA compony limit¢d by guarantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 1.1 Bag55 of prepartllon of financial 5tatwiiwts The finarKial ststements have ￿ prepared in xcordar** wth the charit￿ SORP IFRS 1021- Accounting and Reportlng by Chaiiti"es' Statement of Re￿rnrnended Pr8¢ti¢e applicablo lo charrties preparing I￿1r accourts In accordwce wth the Financial Reporting Sl8ndard opplicable In the UK anJ RepublK of Ireland IFRS 1021 leffxtNe 1 January 20191. the Financ￿81 ReportirvJ St•nd•rd appI￿ab￿ In the UK R¢publK of Ireland IFRS 1021 and Componies Act 2008. OLA of Schoc4 C•re meets the d￿rYt￿l of a benefft entity und8r FRS 102. A55ets *d Iobilths are intha￿ rects3nised ot histC￿l cost or tra￿￿On vaKJe unle$¥ othaMJ• slaled in Ihe relwant ￿Aluntr.￿ poky. There we rK* material dopw1uru from that sI￿d*r1. Th• ¢t4t•m•nts #r• pr•s•Tht•d in St•r&¥ 1£). 12 Judg•m•nts The ¢h•rity constyYerJ on an •nnual basis Ihe judgements that are ￿de by managernenl when 4pptying rtS 519nrftsnt wxounting pOlKI￿ Ihat have the most styJnificanl effecl on amgunls that 818 reco3nl¥td In Ihe fin•WI Jlatamqnll. The IrLMteo• Goh•bJ•r thér• •re rn •uth •igniNcant judgements. 1.3 Rnanc141 r•portln¥ •tab￿ryI 102. r•du¢•d dl•¢lo•ur• •x•mpllor• The charii•ble ¢ornpony h88 taken adwntsge ol the lolkwrvj disdosum exemptknn in preparing these finan¢01 $lalem¢nts, Bs pernitted by FRS 102 Flnanc￿ ReportivJ St•nd•rd ¥pplicabl8 In the UK and RepublK of Ireland.: - the reqwrements of se￿Ofi 7 St¥temenl ofCa$h FIM. 1.4 All income rd r•¢agni￿d kn the Stat•m•rf of Adl¥lt*s once th• chaity 16 enMle(I to Ihe funds. it 1$ probot4e Ihal the irKornewl be receiv•J and the 8mwnt can be me•sured reliably. Other in¢ome 1$ T¢￿gnised in the per￿￿ it li receivabh to Ihe extent th¢ goodi have been pro¥hJed ¢x on ¢¢)mF4¢￿Tr of UIE serv￿. 1A Expendltym abith'tres arè ￿¢09r*￿ed as expenLlrtwe 8$ soon al there is a legBI or coft$tructlve ot4vJation eornmrttiw the charty lo that expenditure, rt i% prob•bie that a transfer tsf economic benefit wll be fequired in $etdement and the am¢)unt ol the oblKJation can be measured reliabty. Expenditure 14 •¢¢ounted fLY on an accrual$ basis and been cL8sslf￿d under headings that ag9regale a11 ¢08ts relaled to the category. Where costs ¢annot be directty attributed to partIc￿r headings they have been allocated 10 actNilies on a basis consi%tent *ilh the use of resources. Consists of ￿ costs of Ihe xcounts weparakn and any Olher ffinancial serwce& and eX￿drture incurred in COm￿￿￿￿e reqL•rements ol ts chanty. Page 8 OLA OUT OF SCHOOL CARE IA ¢omp8ny limilod lry gu•rnntso1 NOTES TO THE ANANCiAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEklBER 2025 Ab-¥uuiilSiiy pvliGiu 1sonttsnu•dl 1.7 Allo¢atKJn and apportlonrn8nt of costs Support costs are those ftmcbon5 assist ts wyk of the thanty bul do not undertake charitable aclivthes. Support costs con515t ol gt>vemance costs thi¢h support the ¢harrty's activities. These costs have been akncated lo expjnditure on charitable actiwbe$. 1A Tan9lble fix•d •sMts •nd ¢kprtciition Tangible fixed assets ￿$bry £500 or more are caprtthaed •YJ wnised wknen tulure econom bcncfil) are Probab￿ and Ihe M•t at of the ao601 b• m••8ur•d thlia*. Tangible fix¢d assets are Init￿ty rec£*Jnised at C05t. Aftw recognth'on. under Ihe cost model. t•ngit4e fixed assets are mea$wed at cosl les5 acuJmybt8d depre¢ob"on and any accumulated Impairment sses. All ¢o$ls Incurred lo bmg a tsngi14e fixed a5$el mlo ts *Thtended condrt￿rt should indwJed in the measurement of cosl. Depreck4b"on 1$ chorgnd so ai to *ute fv ¢ost of tanoble fix￿ asa•t8 lesi th•ir real￿81 value over their estirnaled us•ful lfves. u$w the stravJhl.lire melhod. Depre¢￿tr)n Yd PmKled on the following bAW•.' EqUI￿en1 Comwler awynent 20% on ￿81 33% on ¢o•t 1.9 Pro¥l•lon8 Pr￿￿* *fè rtrogni8ed thÈre rd an 0t4KJaI￿n at the Balance Bh•el dale ¥8 a of # p*%t •venl, il 18 probabk Ihot a transfer of ecorth￿r benefit ￿11 be required In JetMEment. •nd the amD1411t of the *thement c3n be t8lwn•ieO rehats¥. Provi4Kfi$ are recognmed #t tr* besl eslkn*e ol th• *moun¢s required lo seth Ihe oN4ation •t th¢ porting d*. 1.10 Flnancl•l Instrurn•nl• The chwty entars into b#si¢ fir￿n¢￿ I￿tr￿nents trnnucttrjno that relutt in the recognition of assets trod¢ arKI other #¢¢unts receNable •nd pgyab*. Debt in5twments h.ke other accounts rece￿able and payable are inilialty me3$ured al present value of the luture payments and subsequenty at am¢ytrsed cosl using the effe¢tsve Interesi method. Debt instrumenls that are payab￿ or reCw¥ab￿ one year. typicalty trade debtors and Ir&Je creditors, are mea$ured. Inthaty anL¢ subsequenty. at the undi5counted amount of Ga$h or other con$lderats"on expected lo be pa￿1 or rnceNed. Financkil as$el$ measured at cost and aMN￿Sed cost are a$ses8ad at the end of each rEwrting period for evthrfe ol Impaim)enl aTrJ if found. an impairrnent k15s 1$ re¢cgnised in profft or loss. Fina￿￿4 habirths are dere¢ogni8ed the lth.lty i& extingui$he(I Ihat IB *then the ￿ntraclu81 obligatiM 1$ d￿arged, cancelled or ewres. Cash aThJ cash equNa￿Trts ithje cash in harKI. deposts hebj at call *i¢h bank5, Other short-temi hvJhty bquid investmersts original rnalunt*s of th￿e months or ￿5S and bank overdrafts. Bank ¢iverdrafts, appluble. are Ir￿￿ded wthin t￿)rr￿￿5 in current liabilrtie5. Page 9 OLA OUT OF SCHOOL CARE IA company lrnlted ty guawantsel NOTES TO THE FINANCIAL STATEMENTS FOR THE YÈAR ENDEO 30 SEPTEMBÉR 202S 1.11 Taxatlon The chanty ￿ exempt Irom wporab.on tax on it5 charitalyle aclmbes. 1.12 lrnpairn•nt ol noTrfiMncl•l •8••ts At each ￿PortIng date Th)n•Tinancia 838ets r￿1 c•wl at lair value Ike F4ant aTrJ equipment are revi￿d lo determi￿ whether there 15 an Indiralion that an a$sel may be impaired. If there is an iThYication of poss￿1¢ impaimienl. the recoverabb2 amouni is the higher of value in use and the r•il value Go31 to ￿11, is ¢•brr%otC*4 tsnd Compored wth thg amount. li th• r•cov•r•bl• Bmounl 1$ Imr, the carryirg amoLmt of the asset Is redu¢ed to rts recoverab￿ arnount and an mpairrnenl li reco9nised ￿medIate￿ ￿ profil arnl kis5. 1.13 P•n•lon• T￿ charty operates ¥ defined tontribulw wn510n $¢heme. tyonmothions payaDi¢ 10 me cnailly. och￿• ar• cknar9￿ to tho Statément ot FU￿￿la1 Acbwb"es in the period to *thich they relale. 1.14 Fund iccountit¥J Fundi hebj charity arn ether:. Unrestrtcted funds compnsir¥J.' Ger￿ra1 lunds- funds th41 can be wed in aceordaw ￿ Ihe charitabl• oble¢tt¥es al the d*Kretbn of the trusloe¥. and O¢$ignaled fund•- Imdi sel a8th by lh¢ truilees foi SpeCff￿ futvre purpo&e& or projectA. or Re$tri¢ted fvnds- ether futh Ihai can be u$ed onty for that pwlvudar purpose •* specifi'ad by the domr or lunds Ihat have been raised for purpose$. Further expLgn3lion ol Ihe n•twe 4￿1 wwpxe of e•ch fund is indL#led In tre notss 10 the flMn¢lo1 •tatsments. Incom• from doMIIoM Unre8trlctod Totsl funds 2025 Total fund$ 2024 2026 Donations 324 Page 10 OLA OUT OF SCHOOL CARE IA cornpany IlmK•d ty guarartts•l PIOTES TO THE FINANCIAL STATEIIENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 I￿offi• from ¢￿111*bI• *etivlll Totsl fund8 2025 Tot funds 2024 2026 Chantable kti?rrilies 67.368 67.368 53,781 An•ty•ls of ¢xp•ndliurn on ¢h•rbtsl>kn •cthNfj•• Surnm*ry by fvnd ty Unr•slrkt•d Totsl 2025 Tot 2024 2025 Ch•rNatl¢ Actfvths 65,OS8 66.068 84.401 An•ty•l• of •xP•ndl￿l• by •ctfvltl•B Actt¥rf dÈrtaken Support Total Total 2025 2025 202S 2024 61.837 3,221 85.058 64.401 Total 2024 J,148 ,401 Page11 OLA OUT OF SCHCQL CARE IA ¢ompany ITh11￿1 by guarantso) NOTES TO THE ANANCIAL STATÉMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Anaty¢l• of •xp•ndllur• by *elfvltl•• Iconlkn￿ Anatysis oldlr•¢t¢o•ts Total funth T¢tal fund5 2024 202S 2026 Slaff costs F Sl8ternent ol funds- prlor y•ar 88knce Bl 30 September 2024 Balan¢¢ al 1 odober 2W23 Transfe inlout Ir¢tyn¢ Exp•TrJrtur• Vnrestrlct•d lund• Dv•lgn¥lyd lun& Designoted Fur¥JB- all lur*ts 20.000 112.0001 8,000 G•nor•l lund• Gen¢r•l Funds 11,1421 S3,781 164,4011 12,0 238 Tol•l Unrnstrki•d fund• 18.858 53.781 164.4011 8.23B 12. Employee b•n•lll oblSBoOon• charty oporatès a defined contrit￿tiOn pension gchem•, the ￿￿ets of ￿lch are held in a sepaTat• fur￿. amount Pa￿ in Ihe year 8nd ¢harged lo Ihe Ststement of Fin•ntyal Activitres amounled l) £517 (2024.. £4391. At th• ￿ er#l, bkn lo the Par￿ Yet￿¢ was £NIL12024". £NILI 13. Re￿I•d paity tr•wctkJ The Company ho$ not entered into any rel•led party tr*sa¢b"on8 duriry the ye•r. nor are there any out*tanding nwinty r*lAlftd pan*s and the Company at 30 September 2025 12024.. none). 1& ¢ontrollng p•rty The coThtroifin9 paity kn the Board of TnJ5t¢¢s 15. ¢1)mp8ny Ilrnii•d by g￿rn￿￿• The ￿MpanY is a company limiled by warantee and is reccgn*ed a8 a charity in Scotland under SC025244. The kabilrty ol fv members 15 Imite(I to £1 per member in temis oi tne Memoranaum of AsKKiation. Page 16