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;
- make judgements and estimates that are reasonable and prudent; 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 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
**Page 3**
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:
- to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations; and
- 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**
**Page 4**
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.**
**Page 5**
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|
**Page 7**
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|
**Page 8**
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|
|---|---|
**Page 9**