Charlty Registratlon No. SC027193 (Scotlandl
KINGFISHER CLUB
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024
THE A9 PARTNERSHIP LIMITED
Chartered Accountants
Abercorn School
Newton
West Lothlan
EH52 6PZ

KINGFISHER CLUB
CONTENTS
Page
Trustees, report
Independent examiner's report
Slalement of financial activities
Balance sheet
Notes lo the financial stslemenls
6- 11
The following pag&s do not form part of the statutory flnancial statements
Detailed slalemenl of financial activities
13

KINGFISHER CLUB
LEGAL AND ADMINISTRATIVE INFORMATION
Board Of Trustees
Charlty numbgr IS¢otlandl
SC027193
Independent examingr

KINGFISHER CLUB
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Board of trustees present their annual report and financlal slalemenls for the year ended 30 September 2024.
The financial slalemenls havè been prepared in accordance with the accounting policies set out in note 4 to the
financial Statements and wmply with the charity's governing document. the Charities and Trustee Inveslrnenl
(Scollandl Act 2005, the Charities Accounts (Scotlandl Regulations 2008 las amended) and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las
amended for accounting periods commenclng from 1 January 20161
ObJectlves and actlvlties
Our objectives. as recorded in our conslllulion, are lo..
Promote the care and education of children from school age up lo 16 years. who require child care out of school
hours, holidays and in-servi¢e days.
Promote the provision of facilities for recreation and Leisure lime occupation of such children in the interests ol
social well8￿.
Public benefil
The Board of Iru51ees have paid du& regard to guidance issued by the Charity Commission in deciding what
activities the charity should undertake.
Achievements and perfomiance
Significant activitie8 and achievements against objeclives
The Kingfisher Club is now in il's Iwenly seventh year and corilinues lo play an important role in the local community
providing quality and flexible childcare lo working parents, parents returning lo further educatic>n or those who wish
lo extend their working hours.
Our membership is still lower than previous years sitting al 145 plus 20 only holiday members. Many parents still
work from home al least part of the week. We also are aware families are helping each other to reduce costs duo lo
the high CDSI of living elc.
All Senior Staff, Playwork Praclilioners and Support Staff are registered with SSSC. We still actively encourage
students studying childcare related courses al College or university to apply for part lime hours which fil in with their
timetables. This works well as both parties albeit on a short term basis.
Wè conllnue lo support UNICEF and Sense Scotland.
Flnanclal r&vl8w
The club saw an decrease in income during the year. The trustees report a profil for the year of £13,679 {2023 Loss
£8,205). Funds carried forward amount lo £33,82412023 £20.1451.
Reseryes policy
11 is the policy of the ¢haTily lo maintain unreslricled funds al a level which equates to a minimum 013 months
unreslricled expenditure throughout the year. This provides sufficient funds lo cover management and
administrative and support costs.
Majorrisks
The Board of Iruslees has assessed the major risks lo which the charity is exposed, and are satisfi&d that systems
ar@ in place to miligale exposure lo the major risks.
Structure, governance and management
The Club is an unincorporated charity and has been registered as a charity since 14th October 1997. The Club is
established under a conslilulion which established the objects and powers of the Club.

KINGFISHER CLUB
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Trp. Roarcl pf Iri 151ees who served during the year and up lo the dale of signature of the financial slalements were..
Re¢r41ilmenl and appointment of tnjslees
Induction and Iraining of Irusloes
Each new Irustg9 is provided wlth 8 slruclured induction programme over the firsl year.
The Irusl&es' rewrt was approved by tha Board Of Trustees.
Ti'ustee
31 January 2025

KINGFISHER CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE BOARD OF TRUSTEES OF KINGFISHER CLUB
I report on the fi'nancial statemènts of the tharity for thè y&ar endéd 30 September 2024. which are sel out Dn
pages 4 10 11.
Respectlve responsibilltles of Board of trustees and examlner
The charity's BDard of Iiuslees are responsible for the preparation of the linanGial 51alemenls in accordance wlh
the terms of the Charities and Trustee Investments (Scollandl Act 2005 and the charib.es Accounts (Scollandl
Regulations 2006. The Ghaiity'5 Board of Iruslees Consider that the audit requirement of Regulation 1011llal to Icl
of the 2006 Accounts Regulalions does not apply, 11 is my responsibility lo examine the financlal slalemenls as
required under section 4411llcl of the A￿ and lo slala whether particijlar mallers have come lo my allenlion.
Basls of Independent examlner's statement
My examination is carried out in accordance with Regulation 11 of tho 2006 Ac¢ount8 R￿UlatIonS. An
examination includes a review of the accounting records kept by the Gharily and a comparison of the financial
statements presented with those records. 11 also Sn¢ludes eonsideralion of any unusual ilgms or disdosu￿s in the
financial statements, 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 conS￿u6nlly I do not express
an audit opinion on the view given by the financial slalernenls.
Ind8pend8nt 8xamln8￿S statement
Your allenlion is drawn lo the fact that the charity has prepared finanaal slalemenls in accordance with
Accounting and reporting by Charities preparing Ihelr accDunlg in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Iieland IFRS 1021 in preference to the Ac¢ounling and Rewrting
by Charllles., Statement of Recommended Practice Issued on 1 Aprll 2005 whleh is r8ferred to in th8 extant
r￿UlatIonS bul has now been withdrawn.
l understand that this has been done in urder for the financial statements lo provide a true and tsir view irb
accordance with GeNeTally Accepted Accounting Practice effective for reporbng periods bgginning on fx after 1
January 2015.
In the course of my examination, no maller has come lo rny attention..
lal which gives me reasonable cause to believe that in any material respect the requirements".
li) lo keep accounting records in ac¢ordanc8 wlth section 44(11 la) of the 2005 Ad and Regulation 4 of
the 2006 Accounts Regulations., and
lill to prepare financial slatements which accord with the accounting records and comply with Regulation
8 of the 2006 Accounts Regulations.,
have not been mel or
Ibl to which, in my opinion, allenlion should be drawn in order to enable a proper understanding of I
Ilnancial statemen15 ID be reached.
Dated.. 31 January 2025

KINGFISHER CLUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestricted Unr&strlctgd
funds
funds
2024
2023
Notes
Income from..
Donations and legacies
Charitable activities
1,776
210.319
191.163
Total Income
212,095
191,163
Expenditure on..
Charitable activities
198,416
199,368
Total expenditure
198,416
199,388
Net Incomellexpenditurel and movement In funds
13,679
18,2051
Recon¢lllatlon of funds-
Fund balances at 1 Oclobgr 2023
20,145
28,350
Fund balances at 30 September 2024
33,824
20,145
The statement of financial aclivllies includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

KINGFISHER CLUB
BALANCE SHEET
ASAT30 SEPTEMBER 2024
2024
2023
Notes
Current assets
Dabtors
Cash at bank and in hand
10
21,254
16,648
17,232
7,531
37.902
24,763
Croditors.. amounts falllng due wlthln
one year
11
14,f1781
(4,6181
Net current assets
33,824
20,145
Net assets excludlng pènsion Ilabl11ty
33,824
20,145
Tho funds of the charlty
Unreslrided funds
33,824
20,145
33,824
20.145
The financial slalém6nts were approvèd by the Board of trustees on 31 January 2025
Trustee

KINGFISHER CLUB
BALANCE SHEET (CONTINUED)
AS AT30 SEPTEMBER 2024
Crftlcal accounting estlmates and judgements
In the application of the charily's accounting policies, the Board of Iiuslees are required ID make judgements,
eslim8les and assurnplions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these eslimales.
The eslimale5 8nd underlying assumptions are reviewed on an ongoing basis. Revisions lo a¢¢oLJnting
eslimales are re¢ognised in the period in which the estimate is revised where the revision aff&cls ￿lY that
period. or in the period of the revision and fuluTe periods where the revision affects bc>lh ¢urrenl and future
periods.
Incomg from donatlons and legacies
Unrestrlcted
funds
2024
Unrestricted
funds
2023
Government Grants
1.776
Income from charltable activities
Unrestricted Unrgstrlcted
funds
funds
2024
2023
Charltabl& Actlvlties
Booking fees
210,319
191,163
Accounting pollcles
4.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's governing documenll the
Charities and Trustee Investment IS¢otlandl Act 2005, the Charities Accounts (Scollandl Regulations 2006
las amended) and Accounting and Reporting by Charities.. Statement of Rewmmended Practice applicable
to charities preparing their accounts in accDrdance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021° las amended for accounting periods commencing from 1 January 20161.
The charity is a Public Benelil Entity as defined by FRS 102.
The charlly has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prep8r& a Slalemenl of Cash Flows.
The financial slalemenls are prepared in sterling, which is the functional currency of the charity- Monetary
amounts in these financial slalements are rounded to the nearest £.

KINGFISHER CLUB
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountlng pollcles
Icontlnuedl
4.2 Going concern
Al the lime of approving the financial slalemenls, the Board of Iruslees have a reasonable expectation that the
charity has adequate resources lo conlinue in operational existence for the for&seeable future. Thus the Board
of Iruslees continue to adopt the going concern basis of accountlng in preparing th& financial slalemenls.
4.3 Charitable funds
Unreslricled funds are available for use al the discretion of the Board of trustees in furtherance of their
chaiilable objectives.
Restricted funds are subject to specific conditions by donors or grantors as lo how Ih&y may be used. The
purposes and uses of the restricted funds are sel out in the notes lo the financial slalemenls.
Endowment ftjnds are subject to specific conditions by donors that the capital musl be maintained by the
charity.
4.4 Incomlng resources
Income is recognised when the charity is legally enlilled lo il after any performance conditions have been mel,
the amounts can be measured reliably, and11 is probable that income will be received.
Cash donations are recognised on ￿¢￿Ipt. Other donations are recognised once the charity has been notified
of the donalion, unless performance ¢ondilions require deferral of the amount. Income lax re¢overable in
relation lo dc)nations received under GiftAid or deeds of covenant is recognised al the lime ol the donation.
Legacies are recognised on receipt or otherwise il the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as a
contingent asset.
4.5 Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be recovered and is reported as part of the expenditure lo which il relates. Charitable expondilure
comprises those costs incurred by the charity in the delivery of ils activities and services for the benefi¢iari8s.
Goveman¢e costs include the costs associated with meeting the consilulional and slatulory requirements of
the charity. Creditors and provisions are ￿cOgnised when the charity has a present obligallon resulting from a
past event that will probably result in the transfer ol funds to a third party and the amount due lo sell1& the
obligation can be measured or estimated roliably. CredilDrs and provisions are normaSly recognised at their
selllemenl amount after allowing for any discounts due.
4.6 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

KINGFISHER CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accountiny pollcles
Icontlnuedl
4.7 Flnancial instruments
The charity has elected lo apply the provisitsns of Section 11 'Basic Financial Instruments, and Section 12
'Olher Finan¢ial Instruments Issues. Df FRS 102 to all of ils financial inslrumenls.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
contiaclual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts presonled in the financial slalemenls, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to sellle on a net
basis or to realise the asset and sellle the liability simultaneously.
Basic financlal assets
Basic financial assets, which include debtors and cash and bank balances, are Initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest method unless the arrangement conslitules a financing Iransaclion, where the transaction is
measured al the present value of th6 future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
8aslc flnanclal liabilitles
Basic financial liabililies. including ¢redilors and bank ltsans are initially recognised al Iransa¢lion price unless
the arrangement conslilules a finan¢ing transaction, where the debt instrument is measured at the present
value of the future payments discounted al a market rate of interest. Financial liabilities Classified as payable
within one y8ar are not amortised.
Debt instruments are subsequently carried at amortised ¢osl, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-¢urrenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured al amortisod cost using the effective interest method.
Dorgcognltion of flnancial liabllities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
4.8 Employee benefits
The cost of any unused holiday enliuemenl is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charily is demonstrably committed
lo lerminale the employment of an ernployee or to provide lerminalion benefits.
4.9 Rotlrement beneflts
Payments to defined contribullon retirement benefit schemès are charged as an expense as they fall due.

KINGFISHER CLUB
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Expendlture on charltable actlvities
Charitable Govèrnance
Expenditure
Costs
2024
2024
Total
Charitable Governancg
Expendlture
Costs
2023
2023
Total
2024
2023
Dlrect costs
Staff costs
Snacks provision
Rent and rates
Resources and
equipment
Insurance
Repairs and renewals
Telephone
offi￿ supplies
Adminislralion costs
Donations given
Staff entertaining and
gifts
Accountancy fees
166.188
11,850
4,365
166,188
11,850
4.365
187,823
11,213
4,410
167,823
11,213
4,410
3.276
991
620
3,826
1,510
2,499
414
3,276
991
620
3,826
1,510
2,499
414
3.033
1.228
3,033
1,228
4,910
1,586
968
414
4,910
1.586
968
414
835
1,262
835
1,262
1,264
1,799
1,264
1,799
197,636
197,636
198.848
198,648
Share of support and governance costs (see note 61
Governance
780
780
720
720
197.836
780
198,416
198,648
720
199,368
Analysis by fund
Unreslricled funds
197,636
780
198,416
198,648
720
199,368
Support costs allocated to actlvltlos
2024
2023
Governance costs
780
720
Analysod between:
Governance Costs
780
720
Net movement In funds
2024
2023
The nel movement in funds is slated after chargingllcrediling}'.

KINGFISHER CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Board Of Trustees
None of the Board of trustees lor any persons ¢onneded with them) r&ceived any remuneration or benefits
from the charity during the year.
Employees
The average monthly number Df employees during the year was..
2024
Number
2023
Number
23
22
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
155,133
1,049
10,OOe
155,765
2,478
9.580
166.188
167.823
There were no employees whose annual remuneration was more than £60.000.
10 Debtors
2024
2023
Amounts falling du& wlthin one year:
Trade debtors
Prepayments and accrued income
20,132
1,122
16,408
824
21,254
17.232
11 Credltors.. amounts falling due wlthln one year
2024
2023
Other laxalion and social security
A¢cruals and deferred income
1,288
2.810
1,667
2,951
4,078
4.618
12 Retirement beneflt schemes
2024
2023
Deflned contributlon schemes
Charge lo profil or loss in respect of defined conlributlon schemes
10,006
9,580
10-

KINGFISHER CLUB
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
12 Retlrement beneflt schemes
Icontlnuedl
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separate5y from those of the charity in an independently administered fund.
13 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants thich are
not subject lo specilic conditions by donors and grantors as to how they may be used. These include
designated funds which have been sel aside out of unreslricled funds by the Iruslees for specific purposes.
At l October
2023
Incomlng
resources
Resources
expended
At30
September
2024
General funds
20,145
212.095
{198,4161
33,824
Previous year:
At 1 October
2022
Incoming
resources
R8sources
expended
At30
Septemb8r
2023
General funds
28.350
191,163
1199,368)
20,145
14 Relatsd party transactions
There were no disclosable related party transactions during the year12023- nong).
11

KINGFISHER CLUB
MANAGEMENT INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Th8 following pages do not fomi part of the statutory flnancial statements whlch are the subject of the
Independent examlner's report.
12-

KINGFISHER CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024
2024
2023
INCOMING RESOURCES
Donatlons and Legacies
GiftAid Received
1,776
1,776
Income from Charltable Actlvltles
Booking fees
210,319
191.163
210.319
191.163
TOTAL INCOMING RESOURCES
212,095
191.163
OUTGOING RESOURCES
Charitable Expendlture
Staff salaries and supply staff wages
Employers NIC
Staff pension costs
Snack provision
Rent and rates
Resources and equipment
Insurance
Repairs and renewals
Telephon8
Office supplies
Adminislralion costs
Donations
Staff entertaining and gifts
Ac¢ounlancy fees
Share of governance costs
155,133
1,049
10.006
11.850
4,365
3,276
991
620
3,826
1,510
2.499
414
835
1,262
780
155,765
2,478
9,580
11,213
4,410
3,033
1,228
4,910
1,588
968
414
1,264
1,799
720
198.416
199,368
TOTAL OUTGOING RESOURCES
198.416
199,368
NET MOVEMENT IN FUNDS
13.679
8,205
13-