Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Charity number: SC027825
Prestwick After School Care Service
Trustees' report and financial statements
for the year ended 30 June 2025
Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees report | 2 - 3 |
| Independent examiners' report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 9 |
Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Legal and administrative information
Charity number SC027825 Business address c/o Prestwick Community Centre Caerlaverlock Road Prestwick Ayrshire KA9 1HP Trustees Fiona Bradbury Ian Martin Caroline Lindsay Accountants KFMCO Limited Chartered Certified Accountants 52 Main Street Ayr KA8 8EF Bankers The Royal Bank of Scotland plc 30 Sandgate Ayr South Ayrshire KA7 1BY
Page 1
Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Report of the trustees for the year ended 30 June 2025
The trustees present their report and the financial statements for the year ended 30 June 2025. The trustees who served during the year and up to the date of this report are set out on page 1.
Structure, governance and management
Status
Prestwick After School Care Service is a community group non-profit making organisation set up to support the advancement of the education and social welfare of the children in Prestwick and its environs by the development of day care and recreation facilities for children.
It is registered as a charity effective from 1st January 1992 and is numbered SC027825 on the Office of the Scottish Charity Regulator.
Objectives and activities
The advancement of the education and social welfare of the children in Prestwick and its environs by the development of day care and recreation facilities for children especially those children from lone parent families and families where both parents are in full time employment, further higher education or training during out of school hours.
Achievements and performance
The service over the past year has been able to benefit from being much more stable in terms of consistency of revenue from month to month.
The usage of the service continues to increase with some days regularly operating close to capacity with an overall return to normality following the covid years.
The service has also benefited from a structured management team implementing improvements within the service which has led to an increase of trust we believe from service users / parents / guardians. This has been backed up with the formal reports from the care inspectorate and the management team have proactively implemented suggestions from the care inspectorate.
The service has been able to make itself a more attractive employer with the review of pay structure with thanks to the improved financial outlook without jeopardizing the cashflow reserves of the service.
Financial review
The revenues increased over the past year to £121,331 from £104,242 in the prior year which resulted in net incoming resources for the year of £14,485 (2024 - £25,660).
At the end of the financial year, net reserves showed a surplus of £54,655. The adequacy of the reserves continues to improve and is reviewed by the committee and trustees to ensure that it is maintained.
Page 2
Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Report of the trustees for the year ended 30 June 2025
Statement of trustees' responsibilities
The trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees have overall responsibility for ensuring that the charity has appropriate systems of controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements are in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and comply with the Charity Accounts (Scotland) Regulations (2006) as amended. 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 recommend that KFMCO Limited remain in office until further notice.
On behalf of the board
Fiona Bradbury Trustee 20 May 2026
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Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Independent examiner's report to the trustees on the unaudited financial statements of Prestwick After School Care Service.
I report on the financial statements of Prestwick After School Care Service for the year ended 30 June 2025 which comprise the statement of financial activities, the balance sheet and the related notes.
Respective responsibilities of trustees and independent 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). They consider that the audit requirement of Regulation 10(1)(a) to (c) 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 independent examiner's statement
My examination was carried out in accordance with Regulation 11 of the Charity 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 seeking explanations from you as 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 accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(i) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Regulations
have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Scott McPherson FCCA KFMCO Limited Chartered Certified Accountants 52 Main Street AYR KA8 8EF
Date: 20 May 2026
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Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Statement of financial activities
For the year ended 30 June 2025
| Unrestricted funds Notes £ Incoming resources Incoming resources from generating funds: Voluntary income 2 120,690 Investment income 3 641 Total incoming resources 121,331 Resources expended Wages & salaries 4 91,336 Hall lets & insurances 6,971 Bus hire & trips 707 Payroll processing costs 1,029 Accountancy fees 600 Computer costs 1,704 Telephone 230 Print, postage & stationery 187 Equipment hire 105 Staff training 395 General expenses 3,165 Staff uniforms 417 Total resources expended 106,846 Net incoming resources before transfers 14,485 Total funds brought forward 40,170 Total funds carried forward 54,655 |
2025 Total £ 120,690 641 121,331 91,336 6,971 707 1,029 600 1,704 230 187 105 395 3,165 417 106,846 14,485 40,170 54,655 |
2024 Total £ 103,827 415 |
|---|---|---|
| 104,242 | ||
| 62,997 7,550 305 1,044 582 1,305 510 155 245 1,350 1,593 946 |
||
| 78,582 | ||
| 25,660 14,510 |
||
| 40,170 |
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 7 to 9 form an integral part of these financial statements.
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Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Balance sheet as at 30 June 2025
| Notes Current assets Debtors 5 Bank and cash Creditors: amounts falling due within one year 6 Net current assets Net assets Funds 7 Unrestricted income funds Total funds |
2025 £ £ 5,300 51,045 56,345 ) (1,690 54,655 54,655 54,655 54,655 |
2024 £ £ 979 40,023 41,002 ) (832 40,170 40,170 40,170 40,170 |
2024 £ £ 979 40,023 41,002 ) (832 40,170 40,170 40,170 40,170 |
|---|---|---|---|
| 40,170 | |||
| 40,170 | |||
| 40,170 |
The financial statements were approved by the trustees on 20 May 2026 and signed on its behalf by
Fiona Bradbury Ian Martin Trustee Trustee
The notes on pages 7 to 9 form an integral part of these financial statements.
Page 6
Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Notes to the financial statements for the year ended 30 June 2025
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1. Basis of accounting
The financial statements have been prepared in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
1.2. Cashflow
The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.
1.3. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of fees from parents towards the after school care of their respective children. Furthermore during the year, the charity was also in receipt of funding from the Coronavirus Job Retention Scheme and this is identiifed as Government grants received.
Income from investments is included in the year in which it is receivable.
1.4. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
1.5. Defined contribution pension schemes
The pension costs charged in the financial statements represent the contribution payable by the charity during the year.
2. Voluntary income
| Unrestricted funds £ Early Bird Care Service 21,891 After School Care Service 93,005 Registration fees 3,225 Donations & fundraising 1,336 Mini bus services 1,233 120,690 |
2025 Total £ 21,891 93,005 3,225 1,336 1,233 120,690 |
2024 Total £ 15,192 82,447 3,405 1,502 1,281 |
|---|---|---|
| 103,827 |
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Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Notes to the financial statements for the year ended 30 June 2025
3. Investment income
| Unrestricted funds £ Bank interest receivable 641 641 4. Employees Employment costs Wages and salaries Pension costs |
2025 Total £ 641 641 2025 £ 91,185 151 91,336 |
2024 Total £ 415 415 2024 £ 62,898 99 |
|
|---|---|---|---|
| 62,997 |
Number of employees
No trustees received any remuneration during the year. The average monthly numbers of employees during the year, calculated on the basis of full time equivalents, was as follows:
Manager Care assistants 5. Debtors Trade debtors 6. Creditors: amounts falling due within one year Other creditors Accruals and deferred income |
2025 Number 1 9 10 2025 £ 5,300 2025 £ 1,090 600 |
2024 Number 1 7 |
|---|---|---|
| 8 | ||
| 2024 £ 979 2024 £ 250 582 |
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Docusign Envelope ID: E4B72073-81FF-837C-80CA-749F2159812A
Prestwick After School Care Service
Notes to the financial statements for the year ended 30 June 2025
| 7. Analysis of net assets between funds Unrestricted funds £ Fund balances at 30 June 2025 as represented by: Current assets 56,345 Current liabilities ) (1,690 54,655 8. Unrestricted funds At 1 July Incoming Outgoing 2024 resources resources £ £ £ General Fund 40,170 121,331 ) (106,846 |
Total funds £ 56,345 ) (1,690 54,655 At 30 June 2025 £ 54,655 |
|---|---|
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