cc2
CHARITY REGISTRATION NUMBER.. ￿028219
The 3 o'clock Club
Unaudited Financial Statements
For the year ended
28 February 2025

The 3 o'clock Club
Financial Statements
Year ended 28 February 2025
Page
Trustees. annual report
Independent examinerfs report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

The 3 o'clock Club
Trustees. Annual Report
Year ended 28 February 2025
The trustees present Ihetr reFQrt and Ihe unaudited financial statements of the charity for the year
ended 28 February 2025.
Roforenu and administrative details
Reg18terod Charity narng
The 3 (Ycbck Club
Charity r•giStratlon number
SC028219
Prlncipal office
Tulknth Caslle Drrve
Dinwdll
Ross-shire
IV15 9ND
Tho trn$t￿5
Ind•pond•nt examln•r
Structur¢, governanc• and management
The 3 0. Clock Club is a registered charity. run by a management committee of V￿UnteerI Iparenls
and olhef interested parties). We also have an advisor to the commrttee. On a day-to-day basis. the
dub is run by the Head PlaOeader. who also acls as the Adminisiralor. To9elher with her as5iStanl
lone of the other Plaoeaders w￿1 has taken on th¢s new rolel, She Is reswnsible for all ￿perwork
lexcept for Ihat which, by necessity, must LE completed by the committeel. planning, daily finances
le.g. petty cash and invoicesl, other adminislralive dut￿$ and the general running of the clli) There
are four Assistant Hayleaders. One of these wocks mainly al Ihe Breakfast Club and
as relief
throughout the year raiher ihan regLslar after school and IMJiday shffts.
The 3 0. Clock Club is registered wlh the Care Inspeclorale. who perform inspections that
e usually
tsvo or three years aparl. and we are also a membef of CALA {Care a￿fj Learning Aaliah￿l. who
provide a number of services. includiThJ payToII.
Staff undergo PVG checks. In line vAth the cu￿ent I￿j1$lati0n, all staff members are register& wlh the
SSSC (Scottish Social Services Cwncill and maintan the requ*ed level of training.

The 3 o'clock Club
Trustees, Annual Report {contln¢Md)
Year ended 28 February 2025
Objectivos and actlvltlas
The 3 0, Clock Club aims lo provide affordable childcare for nursery and primary aged childon in and
around the Dingwall area, including children from other schools and nurseries or visitors lo Ihe area.
We will lake special needs children if appropriate for them. We operate after school13 to a pm) and
throughout the holidays18.'30 10 5'.30, weekdays). We also run a Bfeakfasl Club service from'8 a.m. lo
9 a.m. In term time. Our concern is lo provide a slimulaling, healthy and safe environment for all the
children who allend, and help for parents who are either al work, college or in need of respite. We
have collaborated with many local services. such as social work. Si. Clemenls School. the Women's
Refuge, Tesco and Dingwall Primary School Nursery.
During the holidays. we run a varied programme ol activities providing something lor eve
making good uso of the extensive school grounds.
ne and
Our staff are well trained and continue lo update their training in appropriate direelions with
legal requiremonls and their own professional inleresl.
ards lo
Achl•v•ments and performanco
Numbers are generally good. with new children being booked in on a regular basis.
e have
occasional quiet days bul holidayB are much improved, even bearin9 in mind the financial citrate and
the aller-effecls of the pandemic.
We raised fees and wages. considering the rise Carefully as we do each year when the Livin
age is
increased. As always. there were no complaints about the fee rise because the amounts ar• still very
reasonable in comparison lo other services. Parents who neeé il continue lo access suppotl such as
the government's Tax Free Childcare. Universal Credit, Childcare Vouchers, College Fu
ding and
Social Work Funding. including SDS. Most payments are now online bul we still accept
ash and
cheques as well.
We continue lo have a co-operative relationship with Dingwall Primary School and Nursery, i in whose
grounds we are silualed. This mean5. for example, that we have lull access lo their hugtr ouldoot
area.
The families who use the club are grateful lor the service and cornplimenlary about the clu
evidenced by Iheir ￿MMentS in our inspection r8t)ort this year.
ils8lf. as
We managed to gel the building clad for only the cost of the wood, thanks lo the generosil
work ol local volunteers and staff members. This has been beneficial because il looks muc
the school children can no longer pick al the painl (exposing the wood undefnealh lo the
and the club is warmer in winter and cooler in the summer.
and hard
smarter,
lemenlsl,

The 3 o'clock Club
Trustees. Annual Report letsntlnu•dl
Year ended 28 February 2025
Financlal revlew
The 3 0, Clock Club is a nol-for-profil organisalion, which means Ihal all surplus money is used solely
for the running of the club. The Ireasurer and adminislralors work together to maintain, a*ess and
account for all the financial aspects of the club. The club continues lo assess its financial position as
re9ularly as possible in the current climale, keeping an ongoing eye on ils viability and future needs so
that we can offer a high standard of childcare al a minimum and competitive rate. We monitor and
Implement financial changes in line wilh government legislation. guiéance and minimum wage
nolificalions. When the National Living Wage rises, we assess our fees and wages before April and
make any necessary changes whilst keeping things as affordable as possible for the parents.
During this financial year, we have worked hard lo keep things running al a consislenl level,
spite of
long term effects of the pandemic, the cost of living crisis and other expenses. We mainlaih a safety
nel lo cover anything urgent oi costs in the case of closure, Including a month's wages for staff.
CALA. who handle our payroll, are now required lo charge for the service bul continue lo dfvide their
fee into monthly payments for us, which helps. Their service is invaluable, even Ihough l is more
limiled now, as Ihey deal with all the paperwork on our behalf, including lax. and are always there rf we
have any questions Actual paymenl of wages is currently done by the manager and. due lo the nature
of our accounl. Ihe only way lo handle it is making transfers lo staff members using the RBS app. The
closure of the Dingwall branch has caused some Inconvenience with regards lo pawng castrvcheques
in and withdrawing petty cash, bkjt the manager has found a practical workaround for bol
of these
needs land fortunately we handle far less cash these daysl.
We are a member of the Workplace Pension scheme and this Is still running sm¢)Othly. We
and our payroll officer helps us lo work oul the contributions on a monthly basis.
se NEST
Our use of the various computer voucher schemes continues lo be beneficial and an thcreasing
number of parents are using governrnenl's Tax Free Childcare and Universal Credit sch￿ne5 We
provide any papeNork necessary. We also work with the UHI funding office on behalf of parents who
are sludwng and who have been granted childcare costs. Some children have been funded by Social
Work, either for respite or because they were being looked after. We will corblinue to offer all of these
allernalive payments in future, and any other viable ones that arise.

The 3 o'clock Club
Trustees. Annual Report IcotKlnu¥d)
Year ended 28 February 2025
Plans for futuro porlods
The Council is fKMI planning a new complex in ihe field over ihe road from the schwl. This
11 include
the primary and any other groups that they can convince lo join them. such as St. Clemenlg. Schod.
They offered us a shared space - either the nursery or Ihe canteen. We explained to them las we have
done in the past) that this is not workable us. They then agree(I that we could have a pi&e of the
land and erect our own building rf we are at￿e to do so. The agreement ts currenuy in word orty bul we
plan lo get il d¢xJJmenled officialty so that we can stsrt lo work on rA3ns and fundraising. The timeiable
for the council, as far as vle are aware, Is to have Ihfyr plans completed by De￿rnber 2021 and the
work all done by the end of 2029. We wll also confim this. and keep track of any changes.
Since our numbers a￿ nsing again. with a lot of new famil￿ usin9 the SerV￿e during boih
and holidays, we are hoFeful Ihat Ihe club will continue lo be sustainable In the futuro. as il
the past. barring any unforeseen events Ihat cause an insurmountable woblem.
rm lime
been in
The 3 0, Clock Club's ongoing aim is lo keep refreshing arKi imwoving the serV￿e it provid
s, in line
with any requirements and r￿MMendatIOnS from Ihe Care Inspeclorale an(1 their currenl framework.
Policies and procedures are checked and updated. Service users. su9￿$t10n5 aThl interests Ire tsken
nto account for new activities and equipment. Staff seek to continue their professional devdopmenl.
Good relalions wlh local sery￿S wll be upheld. Any changes in childcare law or requiiemerts will be
Inlegraled inlo the service as soon as possible.
The trustees. annual report was approved on 20 November 2025 and Sbgned on behalf of th
trustees by..
tKJard of

The 3 o'clock Club
Independent Examlnefs Report to the Trustees of The 3 o'clock Club
Year ended 28 February 2025
I re￿rt lo the Iruslees on my exafftination ol the finanoal statements of The 3 o'clock
chariWI for the year ended 28 February 2025.
lub Ilhe
Rosponsibllities and basls of report
As the Iruslees of the charity are responsible fc* tt)e preparat￿￿ of the financial staidments in
accordance wlh the requirements of the Charities and Trustee Inveslmenl (S¢oUandl Act 2005 Ilhe
.2005 Acl'l and the Charilies A￿)Unts Iscollandl Regulatjons 2006 las amended). You ara Satisf￿
that your charity is nol required by charity law to be audited and have chosen inslead lo". have an
Independent examination.
I reF¥yt in rgspecl of my examinati￿ of ￿ chantvs financia statements as carr*d und
4411llcl of the 2005 Act In caryrrtJ oul my examination I have folk)**d the requif
Regulalion 11 of the Chantses AcC￿nIS (SCOUa￿j1 Regulations las arnend￿).
r section
enls of
Inde￿nd*n1 oxamin•fs statemènt
Since the chanty has prepared its accounts on an ac(xuals basis examiner musl be a nEmber of
a body Iisled In Regulalion 1112) of the Charrties A¢￿UnIS {Scoiiandl Regulations 2006 las amer)dedl.
I can confirm ihal l am qualrfwl lo undertake the examinatK)n because l am a registered ￿ember of
the AssociatDn of Charlered Certtfied h£C￿nIantS whrh ts one of the listed t￿les.
I have completed my examination. I confimi that m matters have come lo my attenlion diving me
cause to believe that in any maleria respect..
accounting records were not kept as required by seCt￿n 4411113} of the 2005 Act ané
Regulation 4 of Ihe Chariiies Acc￿ntS (Scotbandl Regulations 2006 las amended).. Dr
the financial stalemenls do not accord %Mlh Ihose records;
the financial slalemenls do nol comply with the accounting requirements of Regul
the Charities Accounts (Scotland) RegulatK>ns 2006 las ameThJedl.
tion 8 of
I have no concems and have come acwss no other matters in cOn￿lI0n with the exam
which attention should ￿ drawn In Ihis report in order lo enable a proper understandi
ation to
of the

The 3 o'clock Club
Statement of Financial Activities
Year ended 28 February 2025
2025
Reslricled
funds Total funds Total funds
2024
Unrestricted
funds
Income and endowments
Other trading activities
Investmenl income
69.172
179
69,172
179
67,689
213
Total income
69,351
69,351
67,902
Expenditure
Expenditure on raising fvnds".
Costs of faising donations and
legacies
Expenditure on charitable activities
Total expenditure
72.980
1.140
72.980
1,140
68,762
1,186
74,120
74,120
69,948
Net expendlture and nel movement in
funds
14.769)
14,7691
12,0461
Reconciliation of funds
TolaS funds brought forward
Total funds carried for•¥ard
11,658
1.297
12.955
15,001
6,889
1,297
8.186
12,955
The slalemenl of financial activities includes all gains and losses recognised in the year.
l income and expenditure derive from conlhnuing aclivits"es_
The notes on pages 8 to 14 form part of th•s¢ financlal statements.

The 3 o'clock Club
Statement of Financial Position
28 February 2025
2025
2024
Not•
Fixed as8et8
Tangl￿e fixed assets
13
37
47
Curront ass•ts
Debiors
Cash al bank arKI in hand
14
97
9.487
155
14,311
14,466
Credltors.. amounts falling due within one yoar
Net current assets
15
1.435
1,558
8.149
12,gJ8
Total assets less curront Ilabilitles
8.186
12.955
Funds of the charlty
Restricted funds
Unrestr￿L￿d funds
1.297
6.889
1.297
11.658
Total charity funds
17
8.186
12.955
These financial statements b%ere approved by the bo¥d of inJslees and auth￿iSed for is5be on 20
Noveniber 2025. and are signed on behalf of the board by=
The nol•s on paps 8 to 14 form wt of th•M financial iL*•m•nts.

The 3 o'clock Club
Notes to the Financial Statements
Year ended 28 February 2025
General information
The chanty is a public benefit entity and a registered charity in Scotland and is uninc•Tporaled.
The address of Ihe principal office is Tulloch Casde Drive. Oingwall. Ross-shire. IV15 9
Statornent of compliance
These financial statements have been prepared in ￿MplIance with FRS 102, The Financial
Reporting Standard applicable in the UK and Ihe Republ￿ of Ireland,. the Stalpmenl of
Recommended Practice ap￿1¢able to charities prepanng Iheir accounts in accordanc* Trmlh the
Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Charilies aThY Trustee Inveslmenl Iscouandl Act 2005 and the Charity
Accounts (Scollandl Regulat￿nS 2￿6 las amended).
A¢counting policios
Basis of preparatlon
The fifiancial statements have been prepared on the hislorical cost basis, as mcmjrfth by the
revaluation of certain financial assets and liabilrties and investment properties measu*d at fair
value through income or expenditure.
The financial stalemenls are prepared in slefling. which Is the functional currency of the
nlity.
Golng ¢on¢em
There are no material uncertainties about the charrtls ability lo contsnue.
Disclosure exemptions
lal No cash flow stslemenl has been presented for the company.
Ibl Disdosures in respect of financial instruments have not been presented.
Judgements and key sources of eslimation uncertainty
The preparation of the financial stalements requires management to make ju
emenls.
eslimales and assumptions that affecl the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, induding expedtalions of
future events Ihal are beI￿Ved to be reasonable undec the circumstances.
Fund accounting
Unrestricted funds are available for use al Ihe discretion of the trustees lo further
chariws puT￿ses.
yofthe
Designated funds are unrestricted funds earmarked by the trustees for particular future
commitment.
rojecl or
Reslrieled funds are SUb￿cted lo restr￿nS on their expenditure Oedared by the
through the terms of an appeal. an(J fall into one of two SU￿a$se$.. restricted incom
endowment funds.
donor or
funds or

The 3 o'clock Club
Notes to the Financial Statements IC¢￿tIn￿d)
Year ended 28 February 2025
Accounting pollcles iconlinu•dl
Incoming resources
Al Incoming resoufces are included In the slalement of financial activIt￿S when enlitlanenl has
passed to the charity". il is probable that the economic benefits associated wth the tran*clion will
flow lo the charity and the amounl can be feliably measured. The followng specrfic policies are
appl￿ lo part￿￿lar categories of income..
income from donations or grants is recognised when there is evidencÈ of entillen*nl lo Ihe
gift. receipt is probable and ils amount can be measured reliably.
legacy income is recc4Jnised ¥then receipt is ￿￿babIe and entitlement is estsblish
Ir￿me from donated goods is measured at the fair value of the goods unletss this is
impractical lo measure reliably. in which case the value is dertved from the cost lo Ihe donor
or the estimated resale value. Oonated facilities and serv￿$ are fecognised in the accolants
when received rf the value ran be reliably measured. No amounts are includdd for the
contribut￿n of gerwal volunteers.
income from conlracts for the supply of servbces is recognised with the delivary of the
contracted service. This is classrfie(l as unrestricled furKJs unless there is a contractual
requirement for it to be spent on a particular purpose and returned rf unspent, in vknich case
it may be regarded as reStr￿ed.
Rosources exp•nd•d
Expenditure is recognised on an accruals basi5 as a liability is incurred. Expenditure indudes any
VAT which cannot be fully recovered. and is dassrfied under headings of the slatsmenl of
financial aclivities lo which il relates..
expenditure on raising funds indudes the costs of all furmlraising acltvilies, ev
charitable Irading activit￿S, and the sale of donated goLNJs.
rsls. non-
expenditure on charitable activri￿S irKludes all costs incurred by a charity in U￿ertakIng
activities that further Its charitatAe aims for the ber)efit of rts beneficiaries. indudng those
supporl costs and costs relating lo the govemance of the chanty apportioned lo Charitable
aclivilies.
other expenditure indudes all expenditure that is neither related lo raising fu
charity nor part ol its expenditure on charilable activit￿S.
All costs are allocated lo expenditure categories refleth.ng the use of the resource. Dilecl costs
attributable lo a single activity are allocated directly to that activity. Shared costs are at¥K)rtioned
between the activrties they contn.bute lo on a reasonable, justrfiable aTrJ consislenl basi
s for the
Tangiblo assets
Tangible assets are Initially recorded al cost. and subsequently slated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried al revalued
amounts are recorded al the fair value al the date of revaluation less any s(tJsequenl
accumulated dePreC￿lI0n and subsequent accumulated impaimienl losses.

The 3 o'clock Club
Notes to the Financial Statements l¢ontlntMd)
Year ended 28 February 2025
Accounilng policies Iconiinu•d)
Tangiblo assets (¢orttlnu•dl
An increase in the carrying amount of an asset as a result of a revaluation. is recognis& in other
recognised gains and losses, unless it reverses a charge for Impairm6nl that has previ(AJsly been
fecognised as expenditure within the statement ol financial aclivilies. A decrease in the carrying
amount of an asset as a result of revaluation, Is recognised in other recognised gains ald losses,
except to which il offsets any previous revaluation gain. in which case the loss is sh(fv4n within
other recognised gains and losses on the slalemenl of financial aclivilies.
Deproclatlon
Depreciation is calculated so as lo wrilo off the cost or valuation of an asset, less il
value. over the useful econornic life of that asset as follows..
rosidual
Freehold propety
Office oquipmenl
25010 slraighl line
200/0 reducing balance
lrnpalmiant of flxed assets
A review lor indicators of impairment is ¢arried out al each reporting dale. with the f
overable
amount being estimated where such Indicators exist. Where the carrying value ex¢eeds the
recoverable amount. the asset is Impaired accordingly Prior impairments are also re
ewed for
possible reversal al each reporting dale.
For the purpo$e$ of impairment lesling, when il is not possible lo eslimale the rrtoverable
amounl of an Individual assel, an eslimale Is made of the recoverable amount of the cash-
generating unil lo which the asset belongs. The cash-generaling unil Is the smallest Identifiable
group ol assets Ihal Includes the assel and generates cash inflows that largely indepen(bnl ol the
cash inflows from other assets or groups ol assets.
For Impairment lesling of goodwill, the goodwill acquired in a business combination is. from the
acquisition dale, allocaleé lo each of the cash-generaling units that are expe¢led lo babefil from
the synergies of the combinalion, irrespective of whether other assels or liabilities of charity
are assigned lo those unil5.
Dgflnod contrSbutlon plan8
Conlribulions lo defined contribution plans are recognised as an expense in Ihe period in whi¢h
the related serviee Is provided. Prepaid conlribulions are recognised as an asset lo exlonl
Ihal the prepayment will lead lo a reduction in future payments or a cash refund.
When contributions are not expected lo be sellleil wholly within 12 months of the
d of the
retiorting dale in which the employees render the related service, the liability is rneas￿red on a
discounted present value basis. The unwinding of the discount is recognised as an elpense in
the period in which il arises.
10-

The 3 o'clock Club
Notes to the Financial Statements (conbfnu•dJ
Year ended 28 February 2025
Othor tradlng actlvltlos
UnreStr￿ted Tolal Funds Unreslrbcled T
Funds
2025
Funds
l Funds
2024
Fundraising
Fees and snacks
277
67,412
277
67,412
69,172
69.172
69,172
69.172
67,689
67,689
Invèstmant Incom•
unlestr￿led Total Funds Unreslricled Tolal Funds
Funds
2025
Funds
2024
8ank illler6sl reeeivable
179
179
213
213
Costs of ralslng donatloni and 1•gacl
UnreStr￿le0 Total Funds Unreslricled To
Funds
2025
Funds
l Funds
2024
Cosls of generating income
72.980
72.980
68,762
68,762
Expondlture on charltable activltlos by fund type
Unreslricled Total Funds Unreslricled TOPI Fund$
Funds
2025
Funds
2024
Support costs
1.140
1.140
1,186
1,186
Expendlture on charltabl• actlvlties by actl¥lty ty
Total funds
2025
tal fL*nd
2024
Support costs
CALA Fees
Governance eosls
585
601
660
1.140
1,140
1.186
Net exponditurg
Nel expenditure is staled after chargingllcreditiNJl-.
2025
2024
DepreC￿t￿n of tangible fixed assets
10
12

The 3 o'clock Club
Notes to the Financial Statements (￿ntInUe￿I
Year ended 28 February 2025
10. Ind•p•ndent examlnation foes
2025
2024
Fees payable lo the independenl examinef for..
Indepenéenl examination of the financial slalemenls
600
600
11. Staff costs
The loial 51aff ¢o$ls and employee benefits lor the reporting period are 8n8lysed as foll
2025
2024
Wages and salaries
Employer contributions lo pension plans
65.623
1.817
60,514
1,628
67.440
62.142
The average head count of employees during the year was 512024.. 61,
No employee received employee benefits of more than £60,000 dufing the ye8r12024..
12. Trustee remunoratlon and oxpen¥o8
No remunefalion or other benefits from employment with the charity or a related e•iily were
roceived by the Iruslees.
13. Tanglblo flxod a83•t$
Land and
buildings
Equipment
Total
Cost
At 1 March 2024 and 28 Fabruary 2025
Depr￿latIOn
Al 1 March 2024
Charge for the year
At 28 Fgbruary 2025
Carrying amount
At 28 Fgbruary 2025
Al 29 February 2024
475
1,603
2,078
474
1,557
10
2,031
10
474
1,567
2,041
37
46
47
14. Dobtor#
2025
2024
Prepayments and accrued income
97
155
12-

The 3 o'clock Club
Notes to the Financial Statements {condnu
Year ended 28 February 2025
1S. Cr￿lI0r$- amounts falllng du• within one yaar
2025
2024
Trade credilors
Social secunty and other tsxes
399
1,036
1,158
1,435
1,558
16. Pon•ions and oth•r post ratlrwnont benefits
D•fin￿ contrlbutlon plans
The amount recognised in income or expeTrJilure as an expense in relation I
eonlribulion plans was £1.81712024." £1.628).
defined
17. Analysls of ¢harltabl• fund$
Unr•8trlct•d fund•
At
28 Fabruary
2025
Al
1 March 2024
Income Expenditure
General lund$
11.658
69.351
174,120)
6.889
Al
bruary 2
024
Al
1 Ma￿h 2023
29F
Ineome Expenditure
General funds
13.704
67.902
169.9481
11.658
Restrlcted funds
Al
1 March 2024
28 F•bruary
2025
Income Expenditure
Reslricled Fund 1 H￿hland Council
Food Grant
1.297
1.297
Al
29 F4bruary 2
024
Al
1 March 2023
Income Expenditure
R6slricled Fund 1 Highland Council
Food Granl
1.297
1,297
13-

The 3 o'clock Club
Notes to the Financial Statements IGontlnu•d)
Year ended 28 February 2025
18. Analy818 of net assot¥ belweon funds
Unreslricled Tottyl Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
37
9.584
11.4351
8.186
37
{1,435)
8,186
Net a8$gt$
Unreslricled To
Funds
l Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
47
14.369
11.5581
12.858
47
14,369
11,5581
12,8S8
14-