2025-10-31-accounts

REPORTOFTHE TRUSTELS AND UNAiIDITED FINANCIAL STATEMENI FOR ThE YEAREPIDED31 OCTOBER 2015 FOR

forthe Y¢wr Ended31 Oetober202S RepDrtof the Trustttj Jndependellt EiathiD¢trJ Report Sta¢enttttsf FiDanCIa]Aed￿1￿I St4leme4ktofFknatttI￿PoS1¢loll Note5 to the FID￿¢11 St*tethtnts 7 to 10

NEWMACHARAFfER SCHOOL CLUB RKPORTOFThE TRUSTEES fortheY¢•T Ended 31 (Pctober2025 ThB trLtstees aTC plcascd to ptesent this repttt thgetbtr with the fitWDcial sttterttelli of the chariry for the year elldtd 314 Octyb 2025. The fjllall¢id sr2kttents tomply vjith Ibe Charitiug and Tr￿¢ Investsjxent (S￿011￿0) Act 2005, the Chwiiies A(Yomts (Scorfandl R¢8ulations 2006 118 amended}. the CornpaDJes Act 2006, Ihe M¢rnotandum and Arficl¢s of AssociatioTL and AccOutiti￿ attd FiDancig1 Re￿tIn8 Standardapplicabk ill tbe UK andR¢publi¢ ro%Trti8 d￿1r¢ondItIon{)f lif Fundraising atth The club und￿rth fjJEthisillg aCti￿tIeS when it is felt that d￿C is aJKed to dD so. The dllb tJWha8er IÈ always checking to 8ee Wh￿ grallts art aTr7ilabk ord Thryll apply if thue suitable ¢0 the cluh pwpose. No grw)ts were 8pp]iwJ for itt the year ulldBr ArlkneDts Inyear the club managw is cotttinuill8 to work ots to meet the ¢riteri& Tr tlub is to recrnit att asststtt mallaBer to I￿p with the thily [W￿l￿g ofthe club tD)Viti8 fonvard terms of tAttinB, all stkff bave undertthen thg %%Thtial Fust Arf Cknjd Prowim Jnd Eiementsry FIKXI Hygi￿ traiD2D8 as part of their it￿￿ctionary￿ &5 soon as futtdi08 becomes available, they u[thrt￿t SVQ level llI ittPla>work (SCQF 61. The Club is ¢L￿Orth￿￿ by th Mwer who ha5 IL¢r SVQ l¢v¢l ]ll in Playwi)rk (SCQF 6), SVQ level IV in CCLD ￿1 PDA ' Cbildho(NIPra¢ti¢e(SCQF 9} &swell as regul￿YUpd8tyllE&￿rcTrD withthe corttraiJin The holiday club iticreaqed its attcndaTh￿ (h]c to wlYerti$Log thTrugh sowi media via NewThchar Prijnary FK]bJol. howe￿. IDW attelld￿￿ onall th¢ Fridays. The tbtee ttust¢¢s who Ivtre in office durit)g the year w 31st October 2024 Str￿d dowi at ￿ EOM oll the 21sr Jalluary 2025 and 4 Jmvtsust￿s wtre votsl illto office as of the 21$r January 2025. Onc of wkn"¢h has 8inc¢ resign¢d ￿ of 28th Febnw 2026. leavill8 3 InLstC¢s iu offic¢. Cb8lltDgt￿¢rf0rnI8knCe The ch]b had another su¢¢0&8￿] )w a￿d is as I￿Y as evcr. AfteFKhoul dub kn beett MIn￿l￿g at k hi8b ca￿ty tbc ye￿. with Ftidays be￿ lh¢ 8150 BC 5tart¢d the 2Q25 8cbool rm at lower due ty sts1￿￿ levels. will IDcre8se in 2026. Ow ttt&rtager kws a c105E watch oll the iyaiting list and ally spxe3 atz Off￿ ￿ soon &s they b￿lle available. We bavehad 8¢v¢raJ new chlldren joill the cjub Sittcethe start of the academic yesr. We contillued to offer rAt&% of pay commenyute with the roa]kn and l¢gis14tion in orthr to atttact gnd tetattt stsff LLernEeTS across all leveLs. Salary wroxtinxtety 80Yè of tota] Ilub eX￿￿lture {Etsd went up 12% thiy y¢Jr CLYnpate 1020241, irycludin8]Jolid4y pay, afterstaff ral&% wetritffta5a4 i]LApnl 2025 alld aTe 3¢/above ￿tional￿]￿lIn￿w￿ w¢as¢5. We have faced wome ¢hg]len8es with btsff chaws 8od iVAiJEbi]2ty. However. our mall4cr is worki08 to replacemuxts wd<rrettt stsff arewell likedby the thi1(tr￿ itLth¢ Club, The ConllniTEee bas moved invoicing bad( to club to r¢duK th¢ bwd¢n of WO￿ on th¢ trwut¢r, h*5 b¢¢n to b i]cce85fu] grdwe are￿ill utilisin8theXem pApftwatr.

NEWK4CHAR AFTERSCHOOLCLUB REPORTOF THE TRUSTEES for the YerEDdeJ 31 Iktober2fr25 NANCL4LREvrgw It is the aim of the charity to kw resetves at A level whtre we aye able to ttsntinue to ulldut#kÈ our dllritsble aetsvittes the the yw undw the club b92 mailltained a d08e ￿ capxiry volume of ¢hilW wthereby Fridays are ttt lower Icvcis ¢ompar¢d the rest of week This payt ycarthe dub hLs beenran at a lo&¥ which h&4 reduced Tegerve levels from 55.5K 10 43.3E th$ h85 bappened due to ri8e$ i th¢ miDinwm vage and JJatioJJal itisur&ti¢e olld cotthlled hi8h intlation. Another fthr il the stopping of havin8 Staff leave their shift i)llcc levds of children dTOP Ibe new committee feli this wa¥ * hilldra￿e to slaff retention and wjfair ￿ the stsff. Fee5 w¢r¢ illcrea8ed by Iwtr, but this did ttot keep pRce with tIKse &(khtional costs. The aJ)nyg1 r¢Bi5ty81ion f¢¢ w&8 droppi 2nd changed ro a itLitial joinillg fre fo the c]ub per chiK this w&8 to simp]ify the ptocests. thillistration ￿)￿8¢$ h%ve been made to str¢4tuJJ￿ thij The club Still I￿$ A long litt is Certaitiiy Still a for the prnts of New Math SchoÉ>l ￿ we arc committed to kttpiDg the c4)5ts &5 faÈr as F¥)55ibk. The th￿tee$ will COn¢ill￿ ro rlloniw costs and deci& if ¢bere are ￿ be rth FUTURE PLAI¥S Continwn8 towovide¢hiid￿t ID the NmvllJ&￿arC￿￿w0rknng prtS. Th¢ clwity is controlkd by its 8OVfflniD8 dDCurn￿ a constitsLlioD of NcwtDa& Ats Scknol Club Ci)ttllDiticc and ccwtibJtes RttTtheot aDd •ppoiDtmrntof new truste Newpatent membEf5 arewelcome41 &Dd encowa8cdto ottajd w[￿]t1¢<IntttillS8￿￿dO￿anllUalAGM, OrgantsalloDal¥truture The Man￿eMent of th¢ Newtllathar After sch￿)1 Club is <￿tlY the resp)tiÉibiiity of the matsagemenl ¢omnJittee of tbe The day-tr￿daY operetiott of the dub 18 by the CEub Manager is SUPPOTkd by mctnbeTS of stsff ￿ tk offict b¢arus. The cotrmith 15 made up ofthe Mugement Committee. Club of staff who meet on a quart¢Tly b4si5, ( more freque]llly, rty4Uitt REFERENCE APID ADMINISTRATIVE DKTAllS ReOsteTtd Charlty nwnber SC0295(X) Schwl Road ABERDEEN AB2I OWB TnMte¢ Samantha Wright. C&&i4)EryorL13PPliThted08102122. resi￿1 21101ll5} Laurn Cat￿p￿ll. S¢c• {appointe¢lO&A)2122. resftgDed 21mir25) Chris'tme Mwray-TreasuTer(apEX)inted o8102a2.resig0￿ 211011251 PauiAI]gn. Q4UP¢f50D (4JPOiDted 2LlO1￿) attd Treawrttl4)￿i￿ted28Ma￿G26) Karen DnwrnaD- Vicc-Chairwon{¥ppoithl 21n)Ir25) SuspEL Portu. Secrew{apposttted21101120251 Louisc Kelly- Treasurer lappoitiird 21101K2Q25 andresi￿￿I2s/o2I2o26) Pw2

￿EWMACHARA￿R SCH(M)L CLUB REPORT OF THE TRUSTEES for th¢Ye*r EDdtrJ 31 (ktober 2025 REFERENCE AND ADMtNJSTRATIVE DETAIIS IDdepeDdeDtExaDthiLY Banie AlexaDder CA Nuvo S¢otIaDdLimited Batskbead Thive Citysouth Porfethen AB124XX 20/1/3 AppDv•J by orthEofthetx)ard of trusteeson..... ..................... ............ Hndsi8Dd itsbehalfby.. Mr PAJkn. Trustee Page 3

INDEPENDENTEXAMINERIS REPORT TO Th&TRUSTEES OF I reportott th¢#￿¢)￿rIts forth¢ywcndcd 31 October2025 yet wt OllP8w five to te The chaTitys In￿e¢S ate respoDsible for the prtpar&ts￿ of the atcounts iti accordattce with the tttms of the Cknities and TNstee IrLVttttsxeJk (Sc(thlldl Act 2005 the C]Jwities AcctWDts ISxot[￿ Regu]￿j0Ds 2￿ amended). The cbaritys tsitstees D5idu that the audir requit¢rnent of Regujatioll 11)(IMal lo (cl of the Accounts Re￿latiOnS doES not apply. It is llly WODsJliilty to th¢ a￿ullts a5 r¢quir¢d vAder S¢¢tion 44IIXcl of the Aci and to stsre Wkneth￿ pgnicular tllatt¢Ts have c(me th my attcntioL Bas15 ofthe llldepeDdeLt ￿￿l￿tr,$ rewt My examiuatson Wa5 Conied ID xcordalltt with Regulation 11 of the C￿ltieS Accoullts (Scotland) R¢8uiations 21X)6. Att rxatllillatiotk a review of the accouMin8 reconts kept by the cbgrity and a convi￿ll of the accounts presmtrd with th￿¢ tewrds. It also illdudes constdeAtiOtt of Any ittroÉ or di￿10S￿reS in tht xccount& aud seeknng explatstttious frorn you tru5tee5 COD¢ertUD8 any suth tnatteJ5. The PToEulutBs do prow¢k a]1 thB evidet￿ that wou]d be reqUi￿d in aD audiL alldcoW￿￿Yll do not¢N)T¢5S anwyJttOPiDiononthe viewgivcn byth¢ aCco￿ts. IDdeptDdtnt eJaDthWs stieth¢at 11) swhich8ives Jttre&%onabie¢ause to bElicve tTr4 in gny moterid reEfKcL the rcquirctnCDts kttp accovntitig tetords itl accord￿C with s￿tiOn 44(IXal of the 2￿5 Act and Resylatioti 4 of the 2Ix)6 Acry)unts Regulatiolls.. to prei)I2E ACC(X]Dts Ivhich accrf with tb¢ accountiD8 r¢¢trt4 ard to wmply with ReBuJatiorL 8 of the 2006 A¢ctdll RegUl￿10￿S havt notbEBnmei or (2) towbi(a, my OPRDiOn. athtionshould be th￿￿tr￿0rder loeDable aproperulldeAEtsndin8 of theaCtOUDtst0be￿xb￿j. Bwric AIcxBDd¢T CA Th6]ll$tit￿of CbartArdA¢¢o￿tÉtsts of s¢oti￿d Batskbead Drive City South Office P¥Jk PordethezL AB124K¥ Page 4

ftyr tbt Ye*rEDded 31 October 2025 2025 Ullr¢stri¢t¢d INCOME A14D EI4DOWME￿ FROM 96,418 9&418 99,140 EXPENDrruREON 121 121 Afv Sth)ol ￿t¥l￿e& 108.7( 108.704 98.745 Totsl 108.825 106,825 98,745 NETINCOMEIIIXPENDITURE) (12.407} 112,407} 395 RECONC]LIATIONOFFUNDS Total fjJnd8 brouglLt forW￿d 55528 55J28 55.133 43,121 43.121 55,528 CoT4TINu￿G OPERATIONS P4E5

STATEMENT OF FINAf4CIAL POSITION 31 OthbEr 2025 2025 Toral 2024 UDTEstricted R&strie¢trJ CuRRENT￿ET8 Debtors C&%h atballk 7,967 56,091 7.967 56.091 65576 64.058 64,Q58 75,476 CREDTfoRS {20,937) (20,937) 119948) 43,12] 43,12) 55,528 43.121 43,121 55528 43,121 43.121 55.528 Utsrestricttslfuttds.. 43.121 55.528 43,121 55528 gD¢donitybehaif by.. P All￿- TnL*e Ps8e 6

NEWMACHAR AvfER SCH(K)L CLi NOTL8TO ThE PtNANCIAL STATEME forthe YwEllded 31 Ottober 2025 ACCOUNfiNG POLICIFS of PTtparh8 ther￿DelI1 slttiiieDts The fitsatKial Slat￿￿￿t8 of the chgrity. vthich ¥ publiG b¢nefit ¢nLity ujth FRS 102. have been prerAred with the Charities SORP (FPS 1021'AcwuttTill8 atsd R4￿rtIng by Ch￿lties.. StstemeDI of Practice 4>p]l￿ble to charitics pryrmg th¢r gwunts in ac17)r4gni% Filth the FiJwJ¢i81 R¢portiDg StsndBrd &pplicable ill the UK ￿ RcpubIi¢ of Treiand IFRS 1021 {cffective l Jznuary 2019),, FiDancial R￿￿￿8 Stsudard 102 The Fill￿¢111 Retmirting Standard ar4)li￿b￿ in th¢ UK ond Repub]ic of Jxelattd, attd the Cl￿ttle$ TnK8tee J)Lves¢rn￿t (S¢otlth) Act 2005. The fioallcial Newt￿CknAftCrSth0j ClUbT[￿ the dBfiDitiaD ofapublKbcnefit ￿lityu[￿erF]L8 102. Assets and liabilitie5 arc iniknally rcEogui8cd at hithTical cust or ITh￿]￿0￿ value uDIc55 0&￿%1$e in the ￿leva￿t acCO￿ting￿li¢yn0te1Sl. The trkn5 have a rewable eNJectation that lkne thgrity has adqu&ts re￿UrCeS to Lmmtill￿ operatiottll exiKtene¢ for the foreseeable The ¢I￿rity theTcforccontiDUtskn adopt the8()iJJ8 con¢ernb&sis ltiprep￿1llg its financial stalertiettts. The ¢b&Tity bas tskerA advantsge of the following dis¢lo$vre exemption UJ preparing (bes¢ fill￿141 as F¢nnitted byFRS 102 Tr Financial R¢r• stsDO￿apP]Icab]e in IheUK andRepubli¢ of trelattd.. thetrwiTemelltsof Section 7 Statctuentof CasbFIows. R￿DId0￿ ofkncome These are included in the Ststemcutof FiDwralactsvit¥8 (SOFA) wlbx.. * it is mote l&elythan notthat tb¢tn¥t¢¢s will rec¢iv¢thc r¢sour¢ * th¢ thTh¢t4ryVoh ¢aub¢ tstr&8Drtdwith Sthteat r¢Jlabibty. ExptDdlture Liabllities are Irro￿l8￿ a5 ¢xpAdfftti￿e 85 so￿ as th¢r¢ is a l¢gJl OT crnstructivc obli8ation ¢oJttmirring the cknrity to thai EKSeDditur¢, it ￿ probable thar a trgnsfcr of cconomic bcnefits br rquiTryi ul settietnent 8nd the amount of the obligation eAtt bt mÈa4tred reliably. E%Fth"tLJTe is wiuut&l for ott ￿JaIS bsis alld kLas been Classified under that aW88re all Cost related to the cate80ry. costs cant￿£ be dittcfly attributed to Parti￿￿1 tL¢athDg5 they have aU￿4￿jtO4di￿7tl¢s 0n4basi8e0nsis￿ withtheuseof reww¢¢s. f>)veTllance and sliPPOrtcw¥ts Support W5ts havc b¢¢D gUo¢atedbctWf¢n&¥)v¢TD￿c0stsa]￿l othcr Gov¢ll￿l¢C C￿￿ts ¢txwxis¢ All etsts iovolTriDg public ocmtabijity of the ch￿lty and i¢5 •e w]th re￿10￿ •DI Support costs iocbjde cellttai fjJlleriO￿ alld have i￿1 allo¢ared to athiiity cost calcgoTKS m b&si& 9￿5]St¢llt with th¢ of rcwiirc¢5, ¢g all￿1￿ pro￿nY cosrs by lioor ￿eas, or w Capila, 5t8ff by th¢ tiUK spent aud olher wsts by th¢ir Taxatk¢n Th¢ cb8rityis ¢x¢mw from t￿ ca its ckn1thble￿tiVItt SrKCifi￿￿bYthe donororwhen fiJttd8weraised forpMdoxrestrietedpuw5. Futhrexplanation of the andpuryK￿Or fimd irKhMknlin the Mt&8tothe fjtitit￿￿ 8tatement& PeDsloD toits and •ther pojtsreitrtment btlleffti The ¢baTiry OF¢ras a defin￿ contribution pension s￿￿rne. ColltrhthioD3 ppyabk to th¢ chatiws th4edtothe StstementofFitADciaJ ALtiVitizs in the PEri(xlto whichtheyrela*.

forth¢Y￿r Eknded31 OttobEr 2025 Support sts{y t￿te 3) Afterseknl S￿1%￿tieS 106.657 2.047 108.704 SUPPORT COS AtsSchoDlactivitiès 2,047 Sw)NTrrtcosts, ittc1￿lti the abDv4 4r¢¥sfollows.' 2025 2tr24 Sch￿1 tivities A￿o￿LIa0¢Y Payroll costs l.247 1,134 782 2,047 1,916 TRUSTEFS, REMUNERATIONAND BENEFITS There wue no trustees. remrneration or other l￿fits for the year ended 31 Od0b￿ 2fy25 fjot for the year ended 31 O¢thber2024. Thuewere no In￿ee$, exp¢llWtxidforth¢y¢4r ¢ndol 31 (l¢tot¢r2025 forthc ycwcn&d31 OGtQb￿2o24. STAFFcosr 2025 2(124 Wag¢8and s91￿1 85.719 ,805 77.352 1.465 87,524 7&817 The aveA8e ￿0t￿hly1￿Mb¢r of ¢mploy¢¢$ tht yea1w￿ tsfoll 2025 No ¢mploy¢¢5 r¢c¢iv¢d¢tno1utn￿tsin¢xcw of £6QO(K). eonlittued..

4EWK4CHAR AFT£R SCHOOL CLUB NOTES1D THEFINANCJAL STATFJqENfs. ¢ODthued fortheyear Eaded 31 Oetobtr 2•25 DEBTORS: AMOIJPTfs FAILtNGDUE ￿T￿[N ONE ITAR 2025 2024 7.967 2025 2024 306 1,033 19598 1,144 491) 18314 Tautirn and3￿]&1 secwity 2Q937 19,948 MOVEMENT IN Fuf4DS Ai At 31.10.25 IJDreatrltted fottd# 55528 111407) 43.121 TOTAL FUNDS 55,S28 111407) 43,121 Netmovtm¢ntiti fjjllds. itt¢lUd￿l￿ thr 9b0￿#T¢ Is follo Rc50ur¢25 Movtmellt UDTe8tsitted ￿lld5 G¢ncTrl fund 91418 1108.825) (12,4fr7) TOTAL FUNDS 96.418 1108,8251 (12,407) cOm￿r¥t1V¢S for ty)v¢mMtiD htt 395 99,140 (98,7451 395 Pw9

NOTESTO IIIE FtNANCL4L STATEMEfffi8.eottthiu¢d fortheyw End￿ 31 (ktobtr2025 MOVEMETrif IN FUNDS Thc•DII]bU A ¢UmtY￿r 12months alldprior year 12 tnonths c(NLbilledpMtionis88 follows.. Net At 1.11.23 At 31.10.25 UDreJtricted funds ¢n¢Tg1 fI￿d 55,133 (12,0121 43.121 TOTALFUNDS 55.133 112,0121 43.121 A 12 monthsandprioryear 12months¢ombiwJnet MoVe￿t itl illclthj itithe &bov¢ #re &% follows.. Ittcmning sollrc<s expended 195,558 {207J70) (11012) 195,558 (207,570) 112,012) RILATEDPARTYDISCLOSURES 1kn wfflpnorelatedpty trar￿aCtiO]j8 fiKthe yearuthd 31 October2025. Page 10

NEWMACHARAFTERSCHOOLCLVB DETAILED STATEMENfoF FD4ANCIALACmThES fDr thtytir Elldtd31 October 2025 2025 2024 DonAlhJDS And lega¢le4 Fees 96,418 99.140 96,418 99,140 EXPEf4DITURE OtlwtradlDg ac￿￿1 Baddebts 121 Clkaritltle4¢tivitips Wa Pe)sioL% 85.719 1.805 786 5,980 243 3.731 8,393 77J52 613 7.083 15 2.486 7,815 T¢l¢pkn 11fj657 96.829 Supportcostj 1247 81M) 1.134 782 Payroll CL 2.047 1.916 108,825 98.745 N¢t (eJp¢Ddl￿Tts)Anets￿e 112,407) 395 This pJ8edoe8not fornipart ofthe st8bJtsJry fitwi¢ial st•temenls Pageii