Scottish Charity No : SC026055
Battlefield Primary After School Care Association
Annual Report and Accounts For the year ended 31 July 2025
Battlefield Primary After School Care Association
| Contents | |
|---|---|
| Pages | |
| Association Information | 1 |
| Trustees' Annual Report | 2 - 3 |
| Independent Examiner's Report | 4 |
| Statement of Receipts and Payments | 5 |
| Statement of Balances | 6 |
| Notes to the Accounts | 7 - 8 |
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION
Management Committee Office Bearers, and Professional Advisers
Management Committee:
Chairperson Gracjana Muir Vice-chairperson Vacant Treasurer Cristina Placinta Secretary Clare McAllister Bankers: Bank of Scotland 464 Victoria Road Glasgow G42 8YJ Independent Examiner: Rona Cushley FFA Cushley Accounting Services 10 Coltmuir Drive Bishopbriggs Glasgow G64 2SU
Page 1
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION
Trustees' Annual Report for the year ended 31 July 2025 Registered Charity number: SC026055
The Management Committee is pleased to present its report and accounts for the year ended 31 July 2025.
Objectives
Battlefield Primary After School Care Association ("the Association") was established in 1993 to provide after school care for pupils of Battlefield Primary School.
Administration
The Association is governed by Constitution. It is a Scottish Charity (Number SC026055) and is recognised by HMRC under reference number ED53596.
The Management Committee meets on a six weekly basis.
The daily administration is undertaken by: Service Manager - Mrs Kathleen Carberry and Administration Finance Assistant - Mrs Gillian Smith.
Management Committee (Trustees)
The Management Committee members who served during the year were as follows:-
Chairperson Marissa Carrara (resigned October 2025) Gracjana Muir (appointed October 2025) Vice-Chairperson Vacant Treasurer Cristina Placinta Secretary Clare McAllister (appointed March 2025) Advertising / Marketing Vacant Staff Sub Committee/Budget Vacant Ordinary Members Clare McAllister (moved to secretary role March 2025) Gracjana Muir (moved to Chairperson role October 2025) Kelly Gallagher Saskia Gregory (appointed October 2025) Silvie Akram (appointed October 2025)
Contact Address
Kathleen Carberry, C/O BPASCA, 44 Carmichael Place, Battlefield, Glasgow, G42 9SY
Management Committee remuneration and expenses
The Management Committee did not receive any remuneration or expenses during the year.
Page 2
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION
Trustees' Annual Report for the year ended 31 July 2025 continued Registered Charity number: SC026055
Review of the year
Throughout the past school year Aug 2024 to June 2025 the numbers attending Afterschool have been at full capacity Monday to Thursday with Friday being the only day with limited availability.
Session 2024-2025 saw a few staff changes with April returning, one new member of staff joining us in May and two members of staff leaving.
Finances -the figures show a loss for the financial year however this was to be expected due to increased wage costs and expenditure. The Afterschool fees were reviewed in December 2024 and an increased rate will take effect from the new term in August 2025. There is also a credit balance of £2,323 in our GCVS salaries account.
Financial Overview
The Receipts and Payments Account and Statement of Balances on pages 5 & 6 reflects a net deficit for the year amounting to £6,794 (2024 - surplus £1,597).
Reserves Policy
It is the policy of the Association to maintain funds at a level which equates to approximately three months expenditure. This allows sufficient funds for the Management Committee to finance and maintain its ongoing work.
There are sufficient additional funds at the year end to cover a Redundancy Reserve or a potential disaster such as the Covid19 pandemic. Continued consideration is being given as to the best investment and use of funds for the Charity's benefit.
On behalf of the Management Committee
Gracjana Muir - Chairperson
Page 3
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION
Registered Charity number: SC026055
Independent Examiner's Report to the Management Committee (Trustees)
I report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 5 to 8.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks 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 accounts.
Statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
~ to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
~ to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Rona Cushley FFA Certified Financial Accountant
Date: 6th March 2026
Cushley Accounting Services 10 Coltmuir Drive Bishopbriggs Glasgow G64 2SU
Page 4
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION Registered Charity number: SC026055 Year ended 31 July 2025
| Statement of Receipts and Payments Note Receipts Grants 5 Charitable activities 6 Total receipts Payments Cost of charitable activities 7 Donations 8 Governance costs: Independent examiner fee Total payments Surplus / (Deficit) for the year Balance brought forward Balance at 31 July 2025 Comprising:- General fund Glasgow City Council grant |
Unrestricted Funds 2025 £ - 130,436 130,436 134,761 270 650 135,681 (5,245) 81,481 76,236 76,236 - 76,236 |
Restricted Funds 2025 £ - - - 1,549 - - 1,549 (1,549) 1,549 - - - - |
Total 2025 £ - 130,436 130,436 136,310 270 650 137,230 (6,794) 83,030 76,236 76,236 - 76,236 |
Unrestricted Funds 2024 £ - 138,615 138,615 137,917 - 650 138,567 48 81,433 81,481 81,481 - 81,481 |
Restricted Funds 2024 £ 2,000 - 2,000 451 - - 451 1,549 - 1,549 - 1,549 1,549 |
Total 2024 £ 2,000 138,615 |
|---|---|---|---|---|---|---|
| 140,615 | ||||||
| 138,368 - 650 |
||||||
| 139,018 | ||||||
| 1,597 81,433 |
||||||
| 83,030 | ||||||
| 81,481 1,549 |
||||||
| 83,030 |
The accounting policies and notes on pages 7 to 8 form part of these accounts.
Page 5
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION
Registered Charity number: SC026055
Statement of Balances at 31 July 2025
| Note Unrestricted Funds Restricted Funds 2025 2025 £ £ Funds Reconciliation Cash at bank and in hand at 31 July 2024 81,481 1,549 Surplus/(Deficit) for year (5,245) (1,549) Cash at bank and in hand at 31 July 2025 76,236 - Bank and Cash Balances Current account Petty cash Note - Assets (Unrestricted Fund) Fixed assets - Viking village (Depreciating Straight Line over 10 years) Debtors 9 Note - Liabilities (Unrestricted Fund) Creditors 10 |
Total 2025 £ 83,030 (6,794) 76,236 76,195 41 76,236 9,000 3,277 12,277 1,137 1,137 |
Total 2024 £ 81,433 1,597 |
|---|---|---|
| 83,030 | ||
| 82,910 120 |
||
| 83,030 | ||
| 10,000 3,169 |
||
| 3,169 | ||
| 1,327 | ||
| 1,327 |
The accounts on pages 5 to 8 were approved by the Management Committee on 6 March 2026 and signed on its behalf by:
Cristina Placinta - Treasurer
Page 6
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION Notes to the Accounts for the year ended 31 July 2025
1. Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Taxation
The Association has charitable status and is exempt from taxation. The Association is not registered for Value Added Tax and accordingly any such irrecoverable tax is included in the expenditure concerned.
3. Nature and purpose of funds
The general fund is held to finance the main activities of the Association and is unrestricted.
Restricted funds may only be used for specific purposes. A grant of £2,000 was received from Glasgow City Council last year towards the purchase of equipment.
4. Management committee's remuneration and expenses
The Management Committee received no remuneration nor reimbursed expenses during 2025 or 2024.
Remuneration to employees during the year amounted to £122,699 (2024 - £119,432).
5. Grants received
| Unrestricted Funds £ Glasgow City Council - Income from charitable activities Unrestricted Funds £ Fees 129,992 Donations 143 Variety show 270 Cashback 31 130,436 |
Restricted Funds £ - Restricted Funds £ - - - - - |
Total Unrestricted 2025 Funds £ £ - - Total Unrestricted 2025 Funds £ £ 129,992 138,615 143 - 270 - 31 - 130,436 138,615 |
Restricted Funds £ 2,000 Restricted Funds £ - - - - - |
Total 2024 £ 2,000 |
|---|---|---|---|---|
| Total 2024 £ 138,615 - - - |
||||
| 138,615 |
6. Income from charitable activities
Page 7
BATTLEFIELD PRIMARY AFTER SCHOOL CARE ASSOCIATION
Notes to the Accounts for the year ended 31 July 2025 (cont.)
| 7. Cost of charitable activities Unrestricted Funds £ Salaries and wages 122,699 Staff training 336 Staff uniforms 400 Staff welfare 101 Licence 240 Rent 2,619 Insurance 778 Cleaning 151 Subscriptions/Registration Fees 273 Telephone 590 Stationery 231 Advertising - Software 302 Toys, equipment, trips and sundry expenses 3,891 Fees refunded 340 Payroll fees 1,701 Miscellaneous expenses 109 134,761 8. Donations Unrestricted Funds £ Shelter Scotland 90 Make-A-Wish Foundation 90 Scottish SPCA 90 270 |
Restricted Funds £ - 150 - - - - - - - - - - - 1,399 - - - 1,549 Restricted Funds £ - - - - |
Total Unrestricted 2025 Funds £ £ 122,699 119,432 486 150 400 156 101 500 240 219 2,619 2,629 778 753 151 243 273 402 590 510 231 215 - 135 302 271 5,290 10,225 340 411 1,701 1,568 109 98 136,310 137,917 Total Unrestricted 2025 Funds £ £ 90 - 90 - 90 - 270 - |
Restricted Funds £ - - - - - - - - - - - - - 451 - - - 451 Restricted Funds £ - - - - |
Total 2024 £ 119,432 150 156 500 219 2,629 753 243 402 510 215 135 271 10,676 411 1,568 98 |
|---|---|---|---|---|
| 138,368 | ||||
| Total 2024 £ - - - |
||||
| - |
9. Debtors
Amounts falling payable within one year:-
| lling payable within one year:- | ||
|---|---|---|
| Payroll expenses prepaid Registration fee prepaid Insurance prepaid Software prepaid |
2025 £ 2,323 151 760 43 3,277 |
2024 £ 2,154 151 736 128 |
| 3,169 |
10. Creditors
Amounts falling due within one year:-
| Independent examiner Rent Credit card |
2025 £ 650 211 276 1,137 |
2024 £ 650 195 482 |
|---|---|---|
| 1,327 |
Page 8