2025-06-30-accounts - Edinburgh & Lothians Out of School Care Network

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REGISTERED COMPANY NUMBER: SC256831 (Scotland) REGISTERED CHARITY NUMBER: SC030533

Edinburgh & Lothians Out Of School Care Network (A Company Limited by Guarantee)

Trustees’ Report and

Audited Financial Statements for the Year Ended 30 June 2025

Gibson McKerrell Burrows Limited 28 Rutland Square Edinburgh EH1 2BW

Edinburgh & Lothians Out Of School Care Network

Contents of the Financial Statements for the Year Ended 30 June 2025

		Page
Trustees’ Report	1	to	3
Report ofthe Independent Auditors	4	to	5
Statement of Financial Activities		6
Balance Sheet		7
Cash Flow Statement		8
Notes to the Financial Statements	9	to	17
DetailedStatementofFinancialActivities	18	to	19

Edinburgh & Lothians Out Of School Care

Network

Trustees’ Report for the Year Ended 30 June 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and activities The objectives of the charity are:

To promote the care and learning through play of primary school children during out of school hours and during school holidays
To promote the provision of facilities for recreation and leisure time for such children

These objectives are met by running playgroups, after school clubs, holiday clubs and breakfast clubs.

The directors have considered the Charity Commission's guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)'.

STRATEGIC REPORT Achievements and performance Charitable activities The accounts run from July 24 till June 25 which is in line with our academic school years. The charity continues to educate and inform staff to enhance the safety and development of children in its care. Edinburgh & Lothians Out Of School Care Network (ELOSCN) continues its dedicated sports coaching and development department to supplement school age childcare.

ELOSCN also provide guidance, training and advice to organisations and individuals within the sector.

The ELOSCN team have gained various professional qualifications, and the charity continues to provide sound financial stability. Financial review Financial position The net income for the year was £127,237 (2024 - £33,006).

The directors are pleased to see ELOSCN continue in a competent set of financial controls.

The directors are confident that following strategic plans, ELOSCN will be sustainable and thrive for years to come.

Principal funding sources The financial result for the year and the charity's financial position at the year end are shown on the financial statements. The principal sources of income were:

Fees for breakfast, after school club, holiday clubs and ad-hoc sessions - Payroll services - Supply of staff to other childcare groups

Reserves The charity has exceeded its target of unrestricted funds at a level which equates to three months of unrestricted charitable expenditure. The charity has now invested in property to safeguard its financial position in line with long term strategy.

Net assets at 30 June 2025 are £458,641 (2024 - £331,404). This includes restricted funds of £7,640 (2024 - £nil).

Risk management

The directors have assessed the major risks to which the charity is exposed through regular monitoring and reviewing of the risk register as well as those concerns related to the operations and financing of the charity. The directors are satisfied that systems are in place to mitigate the exposure to the major risks.

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Edinburgh & Lothians Out Of School Care Network

Trustees’ Report for the Year Ended 30 June 2025

STRATEGIC REPORT

Plans for future periods Management accounts to December 2025 showa net income position for the period and projections prepared to June 2026 showa surplus of assets.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The organisation is a charitable company limited by guarantee. The company was established under a Memorandum & Articles of Association which established the objects and powers of the charitable company and it is governed under the Articles of Association. In the event of the company being wound up, members would be requested to contribute an amount not exceeding £1. Organisational structure For the financial period 2024/25, the charity was managed by Kirsty Wylie and her co-directors. There is an appointed Managing Director who reports to the board and performs the day to day running of the charity.

Induction and training of trustees

Recruitment and appointment of directors is carried out at the charity's AGM, with candidates being voted and seconded by eligible members. New appointments are reported in the AGM minutes. All new board members are issued with OSCR's guidance for directors/trustees.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number SC256831 (Scotland)

Registered Charity number SC030533

Registered office Fisherrow Community Centre South Street Musselburgh East Lothian EH21 6AT

Trustees D Craig M Gilroy (resigned 26.11.2024) S G Walker (resigned 20.12.2025) K Wyllie A Carlyle (appointed 27.1.2025)

Auditors Gibson McKerrell Burrows Limited 28 Rutland Square Edinburgh EH1 2BW

Key management personnel Manager Alistair Barclay

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees (who are also the directors of Edinburgh & Lothians Out Of School Care Network for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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Trustees’ Report for the Year Ended 30 June 2025

Edinburgh & Lothians Out Of School Care

Network

STATEMENT OF TRUSTEES’ RESPONSIBILITIES - continued

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware, and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS The auditors, Gibson McKerrell Burrows Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Trustees’ report, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 23 March 2026 and signed on the board's behalf by:

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D Craig - Trustee .
Man CrQAC
a
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Report of the Independent Auditors to the Trustees and Members of Edinburgh & Lothians Out Of School Care Network

Opinion We have audited the financial statements of Edinburgh & Lothians Out Of School Care Network (the ‘charitable company’) for the year ended 30 June 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 30 June 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing So, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: - the information given in the Trustees’ Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and - the Trustees' Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report. We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: - adequate and proper accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees’ remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Page 4

Report of the Independent Auditors to the Trustees and Members of Edinburgh & Lothians Out Of School Care Network

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as_ the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: - at the planning stage, we gained an understanding of the legal and regulatory framework applicable to the charity and considered the risks of acts by the charity which were contrary to the applicable laws and regulations; - we discussed amongst the engagement team the identified laws and regulations and remained alert to any indications of non-compliance. - during the audit, we focussed on areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements through discussions with trustees and review of minutes of trustees’ meetings in the year. We also considered those other laws and regulations that have a direct impact on the preparation of financial statements; - we inquired of the trustees whether they have knowledge of any actual, suspected or alleged fraud; - we discussed amongst the engagement team the risk of fraud such as opportunities for fraudulent manipulation of financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and the trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

ne, William A S/Gu A (Senior Statutory Auditor) for and on alf of Gibson McKerrell Burrows Limited Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 28 Rutland Square Edinburgh EH1 2BW

23 March 2026

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Edinburgh & Lothians Out Of School Care Network

Statement of Financial Activities

(Incorporating an Income and Expenditure Account) for the Year Ended 30 June 2025

				30.6.25	30.6.24
		Unrestricted fund	Restricted funds	Total funds	Total funds
INCOME AND ENDOWMENTS FROM	Notes	£	£	£	E
Donations and legacies	3	22,506	39,241	61,747	27,021
Charitable activities	5
Afterschool clubs		1,178,565	-	1,178,565	948,154
Investment income	4	11,643	-	11,643	-
Total		1,212,714	39,241	1,251,955	975,175
EXPENDITURE ON
Charitable activities	6
After school clubs Administration ofnetwork		897,731 195,386	31,601 -	929,332 195,386	742,414 199,755
Total		1,093,117	31,601	1,124,718	942,169
NETINCOME		119,597	7,640	127,237	33,006
RECONCILIATION OF FUNDS
Total funds brought forward		331,404	-	331,404	298,398
TOTALFUNDSCARRIEDFORWARD		451,001	7,640	458,641	331,404
CONTINUING OPERATIONS
Allincomeandexpenditurehasarisenfrom	continuing	activities.

The statement of financial activities includes all gains and losses recognised in the year.

The notes form part of these financial statements

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Edinburgh & Lothians Out Of School Care Network

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||||||||| |---|---|---|---|---|---|---|---| |Balance|Sheet| |30|June|2025| |30.6.25|30.6.24| |Notes|£|£| |FIXED|ASSETS| |Tangible|assets|12|7,940|10,645| |Investment|property|13|107,000|-| |114,940|10,645| |CURRENT|ASSETS| |Debtors|14|1,374|2,938| |Cash|at bank and|in|hand|426,310|424,148| |427,684|427,086| |CREDITORS| |Amounts|falling due|within|one|year|15|(83,983)|(106,327)| |NET CURRENT ASSETS|343,701|320,759| |TOTAL ASSETS|LESS CURRENT|LIABILITIES|458,641|331,404| |NET ASSETS|458,641|331,404| |FUNDS|18| |Unrestricted|funds|451,001|331,404| |Restricted|funds|7,640|-| |TOTAL FUNDS|458,641|331,404|

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The financial statements were approved by the Board of Trustees and authorised for issue on 23 March 2026 and were signed on its behalf by:

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D Craig - Trustee F
ee ) >
A Carlyle - Trustee :
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The notes form part of these financial statements

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Edinburgh & Lothians Out Of School Care Network

Cash Flow Statement for the Year Ended 30 June 2025

		30.6.25	30.6.24
	Notes	£	£
Cash flowsfrom operating activities
Cash generated from operations	21	99,499	70,178
Netcash provided byoperating activities		99,499	70,178
Cash flowsfrom investing activities
Purchase oftangible fixed assets Purchase ofinvestment property Sale oftangible fixed assets Interest received		- (107,000) - 9,663	(8,367) - 330 -
Netcash used in investing activities		(97,337)	(8,037)
Change in cash and cash equivalents in
the reporting period Cash and cash equivalents at the		2,162	62,141
beginning ofthe reporting period		424,148	362,007
Cash and cash equivalents at the end of
thereportingperiod		426,310	424,148

The notes form part of these financial statements Page 8

Network

Notes to the Financial Statements for the Year Ended 30 June 2025

Edinburgh & Lothians Out Of School Care

GENERAL INFORMATION The charity is a public benefit entity and a private company limited by guarantee, registered in Scotland and a registered charity in Scotland. The address of the registered office is Fisherrow Community Centre, South Street, Musselburgh, EH21 6AT.

2 ACCOUNTING POLICIES

Statement of compliance and basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in compliance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended). The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Incoming resources All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - income from contracts for the supply of services is recognised with the delivery of the contracted service. Resources expended Expenditure is recognised on an accruals basis asa liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible fixed assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Motor vehicles - 25% straight line Equipment - 25% reducing balance

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Edinburgh & Lothians Out Of School Care Network

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

ACCOUNTING POLICIES - continued

Investment property Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds are available for use at the discretion of the directors to further any of the charity's purposes.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or with their authority, but still within the wider objects of the charity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

3. DONATIONS AND LEGACIES

		30.6.25	30.6.24
Unrestricted funds	Restricted funds	Total funds	Total funds
£ 22,506	£ 39,241	a 61,747	£ 27,021
follows:
		30.6.25	30.6.24
		a	£
		61,747	27,021

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Grants
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Grants received, included in the above, are as follows:

Other grants

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Edinburgh & Lothians Out Of School Care Network

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

4.	INVESTMENT INCOME
				30.6.25	30.6.24
		Unrestricted funds	Restricted funds	Total funds	Total funds
		£	£	E	£
	Rents received	1,980	-	1,980	-
	Depositaccount interest	9,663	-	9,663	-
		11,643	-	11,643	-
5.	INCOME FROM CHARITABLE ACTIVITIES
				30.6.25	30.6.24
				After
				school	Total
				clubs	activities
				£	a
	After school care fees			1,158,938	924,371
	Supply staff Payroll services			15,987 3,640	20,228 3,555
				1,178,565	948,154
6.	CHARITABLE ACTIVITIES COSTS
				Support
			Direct	costs (see
			Costs £	note 7) £	Totals £
	After school clubs		777,161	152,171	929,332
	Administration ofnetwork		147,008	48,378	195,386
			924,169	200,549	1,124,718
ras	SUPPORTCOSTS		Other	Governance
		Management £	— expenditure £	costs ES	Totals £
	After school clubs	152,171	-	-	1525171
	Administration of network	32,955	58	15,365	48,378
		185,126	58	15,365	200,549
	Support costs, included in the above, are as	follows:
	Management			30.6.25	30.6.24
		After school clubs	Administration of network	Total activities	Total activities
		£	£	£	£
	Rent Telephone Insurance	11,503 3,374 4,624	7,898 1,535 247	19,401 4,909 4,871	19,935 4,685 3,895
	Motor and travel costs	8,527	2,378	10,905	9,607
	Other office costs	1,772	1,300	3,072	2,524
	Children's activities	94,199	-	94,199	44,338
	Staff training General expenses IT costs	7,186 13,627 7,359	5,818 5,165 5,514	13,004 18,792 12,873	6,693 31,158 16,814
	Subscriptions	-	2,123	2,123	3,119
	Carriedforward	152,171	31,978	184,149	142,768

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Edinburgh & Lothians Out Of School Care Network

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

te SUPPORT COSTS- continued

Management - continued

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|||||||| |---|---|---|---|---|---|---| |30.6.25|30.6.24| |After|Administration| |school|of|Total|Total| |clubs|network|activities|activities| |Brought|£|£|£|£| |forward|152,171|31,978|184,149|142,768| |Operating|leases|-|-|-|303| |Flat|expenses|-|977|977|-| |152,171|32,955|185,126|143,071| |Other|expenditure| |30.6.25|30.6.24| |Administration| |of|Total| |network|activities| |Loss|£|£| |on|sale|of tangible|fixed|assets|58|2,845| |Governance|costs| |30.6.25|30.6.24| |Administration| |of|Total| |network|activities| |Auditors’|£|£.| |Auditors’|remuneration|4,540|4,000| |Legal|feesremuneration|for non audit work|2,1201,490|2,000-| |Professional|fees|T2t5|8,800| |15,365|14,800| |8.|NET|INCOME/(EXPENDITURE)| |Net|income/(expenditure)|is|stated|after|charging/(crediting):| |30.6.25|30.6.24| |Auditors'|£|£| |Other|remuneration|4,540|4,000| |non-audit|services|2,120|2,000| |Depreciation|- owned|assets|2,647|3,547| |Deficit on|disposal|of fixed|assets|58|2,845|

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TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees’ expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

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Edinburgh & Lothians Out Of School Care Network

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

STAFF COSTS

STAFFCOSTS
	30.6.25	30.6.24
	£	£
Wagesand salaries Social securitycosts Other pension costs	849,747 47,901 23,874	726,742 32,679 18,485
	921,522	777,906
The average monthly number ofemployees during the yearwas as follows:
	30.6.25	30.6.24
After school clubs	68	58
Administration ofnetwork	4	4
	72	62

No employees received emoluments in excess of £60,000.

Key management personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation including employer's National Insurance and pension paid to key management personnel for services provided to the charity was £48,484 (2024 - £43,526).

COMPARATIVES FORTHE STATEMENTOF FINANCIAL ACTIVITIES Unrestricted fund	COMPARATIVES FORTHE STATEMENTOF FINANCIAL ACTIVITIES Unrestricted fund	Restricted funds	Total funds
	£	ca	£
INCOME AND ENDOWMENTS FROM Donations and legacies	18,271	8,750	27,021
Charitable activities
After school clubs	948,154	-	948,154
Total	966,425	8,750	975,175
EXPENDITURE ON
Charitable activities
After school clubs	724,914	17,500	742,414
Administration of network	199,755	-	199,755
Total	924,669	17,500	942,169
NET INCOME/(EXPENDITURE)	41,756	(8,750)	33,006
RECONCILIATION OF FUNDS
Total funds broughtforward	289,648	8,750	298,398
TOTALFUNDSCARRIEDFORWARD	331,404	-	331,404

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Edinburgh & Lothians Out Of School Care Network

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

TANGIBLE FIXED ASSETS

12.	TANGIBLE FIXED ASSETSASSETS
			Equipment
	COST		£
	At 1 July2024 Disposals		20,059 (581)
	At30June2025		19,478
	DEPRECIATION
	At 1 July2024 Charge foryear Eliminated on disposal		9.414 2,647 (523)
	At30 June 2025		11,538
	NET BOOK VALUE
	At30June 2025		7,940
	At30June 2024		10,645
13.	INVESTMENT PROPERTY
	FAIR VALUE		£
	Additions		107,000
	At 30June2025		107,000
	NET BOOK VALUE
	At30June 2025		107,000
	At 30 June 2024
			s
14,	DEBTORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
		30.6.25	30.6.24
	Trade debtors Prepaymentsand accrued income	£ 240 1,134	£ 183 2755
		1,374	2,938
AS:	CREDITORS: AMOUNTS FALLING DUEWITHIN ONEYEAR
		30.6.25	30.6.24
	Trade creditors Social securityandothertaxes Other creditors Accruals and deferred income	£ 151 9,851 66,500 7,481	£ 934 12,343 86,828 6,222
		83,983	106,327

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Edinburgh & Lothians Out Of School Care Network

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

16.	LEASINGAGREEMENTS
	Minimum lease payments under non-cancellable operating leases		fall due as follows:
				30.6.25	30.6.24
				£	£
	Within one year			7,438	7,846
417.	ANALYSISOFNETASSETSBETWEENFUNDS			30.6.25	30.6.24
		Unrestricted fund	Restricted funds	Total funds	Total funds
		£	£	s	£
	Fixed assets	7,940	-	7,940	10,645
	Investments Current assets	107,000 420,044	- 7,640	107,000 427,684	- 427,086
	Current liabilities	(83,983)	-	(83,983)	(106,327)
		451,001	7,640	458,641	331,404
18.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.7.24	in funds	30.6.25
			£	£	£
	Unrestricted funds
	General fund		331,404	119,597	451,001
	Restricted funds
	Paths For All Lottery		- -	512 7,128	512 7,128
			bs	7,640	7,640
	TOTAL FUNDS		331,404	127,237	458,641
	Net movement in funds, included in the above are	as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
			:	£	£
	Unrestricted funds
	General fund		1,212,714	(1,093,117)	119,597
	Restricted funds
	Paths For All		20,230	(19,718)	512
	Lottery		19,011	(11,883)	7,128
			39,241	(31,601)	7,640
	TOTALFUNDS		1,251,955	(1,124,718)	127,237

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