1 . 9
Period start date Period end date OS C r From | 1Day 08Month 2024Year Te 31Day Month07 Year2025
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Office of the Scottish Charity Regulator
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Charity name LAUDER OUT OF SCHOOL CLUB (SCIO) Other names charity is a LOSC Registered charity number $C028184 Charity’s principal address LAUDER PRIMARY SCHOOL ALLANBANK GARDENS LAUDER
Postcode TD2 6AD
Names of the charity trustees on date of approval of Trustees’ Annual Report Trustee “ Dates acted if oo aac tde name Office (if any) not for whole yeat citepeas 1 Ca
ICE-
nes ne
10 11 12 13 14 15 16 17 18 19 20
1
APPENDIX 1
## Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
## Structure, governance and management
## Type of governing document
## SCIO CONSTITUTION
## Trustee recruitment and appointment
TRUSTEES ARE RECRUITED ANNUALY AT OUR AGM FROM THE MEMBERS
## Objectives and activities
## Charitable purposes
THE ADVANCEMENT OF EDUCATION, THE PROVISION OF RECREATIONAL FACILITIES, OR THE ORGANISING OF RECREATIONAL ACTIVITIES, WITH THE OBJECT OF IMPROVING THE CONDITIONS OF LIFE FOR THE PERSONS FOR WHOM THE FACILITIES OR ACTIVITIES ARE PRIMARILY INTENDED.
Summary of the main activities in relation to these objects
WE RUN A BREAKFAST CLUB, AFTER SCHOOL CLUB AND HOLIDAY CLUB, PROVIDING WRAP-AROUND CARE TO THE CHILDREN OF LAUDER AND THE SURROUNDING COMMUNITIES.
2
APPENDIX 1
## Achievements and performance
Summary of the main achievements of the charity during the financial period § THE MAIN ACHIEVMENTS OF THE CHARITY HAS BEEN MAINTAINING A PROSPEROUS FINANCIAL POSITION, SO THAT WE HAVE THE RESERVES WE WOULD LIKE TO HAVE AND ALSO LETS US REINVEST IN THE CLUB THROUGH NEW ACTIVITY & PLAY EQUIPMENT, BETTER PAY STRUCTURE TO RECRUIT AND KEEP STAFF AND ALLOWING US TO ORGANISE EXCURSIONS OR OUTSIDE ACTIVITIES TO COME IN TO THE CLUB.
Brief statement of the charity’s policy on reserves WE AIM TO HOLD MINIMUM £20,000 INRESERVE TO COVER WAGES AND RUNNING COSTS INCASE OF UNFORSEEN CLOSURE OF LOSC
Details of any deficit
N/A
## Donated facilities and services (if any)
3
APPENDIX 1
## Other optional information
Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) CHAIRPERSON TREASURER Date 27™ OCTOBER 2025 27™4 OCTOBER 2025
4
Lauder Out Of School Club $C028184
## APPENDIX 2
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Receipts and|payments account|
|O|S|C|4|Period Start|Date|Period End Date|
|PT|pay|TT|Month|[|[Year [||Day|||Month|||Year_||
|Section A:|Statement|of receipt and payments receipt and payments and payments payments|
|Unrestricted|Restricted|Expendable|Permanent|Total Funds|Total Funds|
|Funds|Funds|Endowment|Endowment|CurrentPeriod|LastPeriod|
|Funds|Funds|
|tonearest £|to nearest £|to|nearest £|to|nearest £|tonearest£|tonearest£|
|Ai|Receipts|
|1|a|2|(a|
|oeeee|ee||i|
|Receipts||ee|ee|
|Gross|tradingfrom fundraisingreceipts|activities|Ecc|||foe|£|137,777464||||| £[£|116,149507|
|Income|from|investments|other|than|land|and|buildings|ain||ae|
|Rent|from|land|and|buildings|a |)he|poeta)|[fs|
|Gross|receipts|from|other|charitable|activities|ei oe|ee||eves)|[2-|||
|Bank|interest|and|compensation|Dn|ond|
|Ai1SubTotal||£|138,695|£|138,695]|| £|116,732|
|A2|Receipts from|asset and investment|sales|
|Proceeds from|sales|of fixed|asets|
|Proceeds from|sales|of|investment|
|A2|Sub|Total|Daa|
|Total Receipts|[£|138,695]|-[¢|||©|138,695]|[2|116,732|
|A3|Payments|
|Expenses|for|fundraising|activities|Hoar|ARES|
|Gross|trading|payments|£|120,217|£|120,217|£|95,635|
|_ a|soLa|
|Paymentsrelating directly to charitable activities|ir|=|oer|aal|
|cane|
|a|fea|
|Audit/ independent|examination|
|Preparation|of|annual|accounts|£|792|£|792|
|[aa|Soe||
|Sa|
|ERAT|PRL|||FS£629|Sues)||e|=||
|A3|Sub|Total|£|121,688|£|121,688|£|95,735|
|A4 Payments|relating|to asset and investment movements|
|Purchases|of|fixed|assets|£|5,166|gesies||[f¢|
|aes|
|Eee|=|||
|A4SubTotal|[£5,166||je5166]|[ef|-_||
|Total payments|[¢|126054]|[e|-|||[2|-|||_—-[©|]|[¢|126854]|[£_|95,735|
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Section A: Statement of receipt and payments receipt and payments and payments payments
## an
5
Eee
APPENDIX 2
Lauder Out Of School Club
$C028184
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Section B : Statement of balances
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Expendable|Permanent|Total Funds|Total|Funds|
|Funds|Funds|Endowment|Endowment|Current|Period|Last|Period|
|Funds|Funds|
|Categories|Details|to nearest§|tonearest£|to nearest£|te|nearestE|to nearest£|to|nearest£|
|B1 Cash|Funds|£|16,596|:|£|16596]||£|15,698|
|£20,076|£20,076]|||
|peeay|
|£1,017|a|ae|
|e_11,861|e|iisa||[E2097|
|Cash andbankbalancesatendofyear||£|49,590|£|49,590|/£|36,695|||
|(Agree|balances|with|receipts|and|payments|account)|
|Details|Funds to which|asset|belongs|Last|Period|Last|Period|
|tonearest£|to|nearest|&|
|me =|==|=|=|
|Total|
|Details|Funds|to which|asset|belongs|Cost|Current Value|Last|Period|
|B3|Other Assets|to|nearest|=|tonearest£|to nearest|S|
|Total|
|Details|Funds to which|liability|relates|Amount Due|Last|Period|
|B4|Liabilities|to|nearest|£|to|nearest|=|
|Total|
|Amount|Due|
|Details|Funds to which|liability|relates|(estimate)|Last|Period|
|B5 Contingent|Liabilities|=e|ae|to nearest ®|tonearest|£|
|Total|
|Signed|by one|or two|trustees|
|on|behalf|of|all the|trustees|
|_|\|Date Approved|
|+[r0/2s|
|27/lo |2|
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6
APPENDIX 2
Lauder Out Of School Club
$C028184
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Section C : Notes To The Accounts
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Ci Nature and purpose of funds (may be stated on analysis of funds worksheets)
C2 Grants Individual / Number of grants Type of activity or project supported Instituation made £ Total= C3a Trustee Remuneration If no remuneration was paid during the period to any charity trustee or person " connected to a trustee, cross this box (otherwise complete section 3b) C3b Trustee remuneration details Authority under which paid £ C4a Trustee expenses If no expenses were paid to any charity trustee during the period then Xx cross this box (otherwise complete section 4b) C4b Trustee expense details No of Trustees £ C5b Transactions with trustees Balance and connected persons Transaction Outstanding at Nature of Relationship Nature of Transaction Amount (£) _ Period End (£)
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a ee at a eee
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## ee
APPENDIX 2
Lauder Out Of School Club
$C028184
## Additional analysis (1)
Analysis of receipts and payments
1 Donations
Unrestricted Restricted Expendable Permanent Total Funds Total Funds Funds Funds Endowment Endowment Current Period Last Period Funds Funds to nearest £ tonearest £ to nearest£ tonearest £ to nearest£ to nearest£ Tour De Lauder Donation £ 200.00 ¢ 200.00] [|[ —_—i] ai irs Fee ira) sana Total | £ 200.00 £ 20000} }£ - |
2 Grants Unrestricted Restricted Total Funds Total Funds Funds Funds Current Period Last Period to nearest £ tonearest£ to nearest£ to nearest£ : Total = = = = 3 Gross receipts from other charitable activities Unrestricted Restricted Expendable Permanent Total Funds Total Funds Funds Funds Endowment Endowment Current Period Last Period Funds Funds tonearest £ to nearest £ to nearest £ to nearest £ to nearest £ tonearest£ Total Ee,
4 Payments relating directly to charitable activities
Unrestricted Restricted Expendable Permanent Total Funds Total Funds Funds Funds Endowment Endowment Current Period Last Period Funds Funds tonearest£ to nearest £ to nearest £ to nearest £ tonearest£ to nearest£
Total
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|
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8
**e** e eRee
APPENDIX 2
Lauder Out Of School Club
$C028184
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‘Additional analysis (2)
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5 Breakdown of unrestricted funds
Unrestricted Unrestricted Unrestricted Unrestricted Total Total
Funds 1 Funds 2 Funds 3 Funds 4 Unrestricted Unrestricted
Funds Funds Last Perioc
tonearest£ to nearest £ tonearest£ tonearest £ tonearest£ tonearest£
Receipts
i,CF, nSeeee eee £Mi|200 | |_| ||_|bo) aeee e fefe|
Receipts
from fundraising activities [e464 | ne ) Pie £ 507
Gross trading receipts © 187,777 nn ce
income from investments other than land and buildings [pee] TS|| a eel
Rent from land and buildings esa ca nt a,
Gross receipts from other charitable activities ee a, | aaa
Bank interest E 254 ae as,
SubTotal] £ 138,695 £138,695] |£ 116,732
Receipts from asset and investment sales
Proceeds from sales of fixed asets al a
Proceeds from sales of investment ee See
SubTotal[= = ae
TotatReceipts[& 138,695] —-[£ | £ 138,695] [£ 116,732
Payments
Expenses for fundraising activities Naia
Gross trading payments £ 120,217 £ 120,217 eZ 95,635
Investment management costs ae
Payments relating directly to charitable activities iii cena
Grants and donations oe ae
[Governancecosts: CE CS ee i
Audit/ independent examination £ 100
Preparation of annual accounts £ 792 eeemeroo| lif2|
Legal costs oe hnad erst
£ 629 SS a
SubTotal] £ 121,688 £121,688] [£ 95,735
Payments relating to asset and investment movements
Purchasesoffixed assets £ 5,166 £ 5,166 Pee ol
Purchases of invesments am 2) (aE
SubTotal] [5,166] = | BEG (aa
Totalpayments[& 126,654] [¢ - | [e_-| [© - ] [¢ 226854] [£95,735
Surplus /(deficit) foryear[@ 14841] [= - | [e_-| [©- ] [£11841] [£__ 20,997
and purpose of funds
ee
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## (pl
9
APPENDIX 2
Lauder Out Of School Club
$C028184
Additional analysis (3)
|5 Breakdown of restrictedfunds||||||
|---|---|---|---|---|---|
|Unrestricted|Unrestricted|Unrestricted|—_Unrestricted|Total|Total|
|Funds 1|Funds 2|Funds3|Funds4|Unrestricted|Unrestricted|
|||||Funds|Funds Last Perioc|
|tonearest£|tonearest£|tonearest£|tonearest£|tonearest£|tonearest£|
|Receipts**e**ee
C
.
n e Baf
2ie
iit aie |**e**ne Fic
2 RE
Oe
eeSe ©
e |
Receiptsfromfundraisingactivities
iat|}SDT Fie
Grosstrading receipts
Daas|)RE|)ee:
Incomefrominvestmentsotherthanlandandbuildings
er
eeea are
Rentfromlandandbuildings
Se©ae|ee
Grossreceiptsfromothercharitableactivities
ie||esia
Bankinterest
TETSs5eee
Sub Total||||ieEE
e**e**
R
io
BD
eae a
ROSSR
ieessee|
PTa|EE
|
(2
= |
a|
|Receiptsfrom assetand investmentsales||||||
|Proceedsfrom sales offixedasets
La
Proceedsfrom sales ofinvestment
in
al hae
SubTota[2___-_]|||||ere|
|Payments||||||
|Expenses forfundraisingactivities
|
Grosstradingpayments
er, las
Investmentmanagementcosts
eee
Payments relatingdirectlytocharitable activities
ts |
Grantsanddonations
eri toe
|Governancecosts:
|
Audit/independentexamination
a Ter |
Preparatio ofannualaccounts
cae
|
ea
Ee
Peo
Sere
aesSe,
ee
oe
ee
ieoo
SubTotal}
£||||||ie oy
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|
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iain
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a
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|Payments relatingtoassetand investmentmovements
Purchasesoffixedassets
ae ree
Purchases ofinvesments
A
|
SubTotal]£||||||ee|
eo||
|ee
and purpose offunds||||||
10
Independent Examiner's Report
For The Year Ended 31st July 2025
## Lauder Out of School Club
| report on the accounts of the charity for the year ended 31 July 2024.
## Respective responsibilities of trustee and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity 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 Independent Examiner's 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 | do not express an audit opinion on the view given by the accounts.
## Independent Examiner's 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:
- ¢ Tokeep accounting records in accordance with Section 44(1) 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.
lan J Brown and Company Accountants Ltd
- 4 Lothian Street
Dalkeith
Edinburgh EH22 1DS
Date: 29th September 2025
14