Scottish Charity No. SC030708
## **Prestonpans Kids Club**
Trustees’ Report and Accounts For the year ended 30 June 2025
Prestonpans Kids Club
## **Contents of the Financial Statements** for the year ended 30 June 2025
||Page|
|---|---|
|Report of the Trustees|1 - 3|
|Report of the Independent Examiner|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Financial Statements|7|
## Prestonpans Kids Club
**Report of the Trustees** for the year ended 30 June 2025
The Trustees are pleased to present their report together with the financial statements of the Club for the year ended 30 June 2025.
**Principal office Bankers** Preston Tower Primary School Royal Bank of Scotland West Loan 36 High Street Prestonpans Tranent EH32 9NX EH33 1HQ
## **Status of Charity and Governing Document**
Prestonpans Kids Club was set up as an unincorporated association and registered as a charity on 25 October 2000. On 7 March 2014, the charity incorporated as a SCIO, charity number SC030708.
## **Charitable purpose**
The purposes of the Charity are:
1. To promote the care and education of children in need of care during term time, school holidays and out of school hours.
2. To advance the education of the children with the emphasis on an age-appropriate play experience, to ensure that we make a constructive place in the community.
3. To advance the education and training of persons providing such care, education and recreational facilities.
4. To promote a safe nurturing environment to ensure the welfare and happiness of the children and staff.
The main activities to meet these purposes are the provision of Breakfast Club, After School Club and Holiday Club.
## **Trustees and Office Bearers**
The organisation is run by the Board of Trustees which consists of a minimum of 3 and maximum of 10 individuals. New trustees complete a written application which will then be considered by the Board at its next meeting. The Board will then notify each applicant in writing of their decision on whether or not to appoint the individual.
At each AGM, all of the Trustees retire from office but may then be re-elected.
Trustees who were re-elected to serve during the year and to the date of this report were:
The day to day running of the Club is undertaken by Carole Galloway, Club Manager.
## **Achievements and performance**
## _**Overview**_
Prestonpans Kids Club as had a very successful year once again. We opened as normal on 13 August 2025 for the new school year with our usual offerings of breakfast club, after school club and holiday.
The club conducted successful Summer, October, February and Easter holiday clubs with a range of children attending and participating in fun local activities.
Page 1
Prestonpans Kids Club
**Report of the Trustees** for the year ended 30 June 2025
## **Achievements and performance (continued)**
## _**Notable events in the year**_
Our Summer Holiday Programme was a huge success. This was very busy to the extent that we had to turn some children away as it was full. We were able to run day trips, including North Berwick, Yellowcraigs, Portobello beach and Nelson Park.
Our Halloween Party had a full range of Halloween activities: spooky face painting, dooking for apples, fancy dress outfits, decorating a spooky snack and a whole lot more.
The Christmas Disco was once again a hugely popular event that all the children participated in and went home with a selection box. A great way to finish up before Christmas.
February Week was busy with lots of families taking the opportunity to utilise the holiday club. We were based at St Gabriel’s PS as Preston Tower was getting electrical work completed and no children were allowed in the school. This change worked out well and children and staff enjoyed the different environment.
Easter Break was also busy, every day being almost full to capacity. Children participated in Easter themed arts & crafts, baking, and visits to local parks.
Summer fun week took place during the final full week of term and each day offered a different activity: water fun day, outdoor disco and party games, a picnic at Preston Tower Gardens, messy play, finishing with a trip to the beach on the Friday. All the children loved this week, and parents were overheard booking their children into extra sessions as it all sounded so good. What a lovely way to finish off a busy year.
## _**Playgroup**_
Playgroup has been running very well this year. Staff have settled into a routine with this, seeing a lot of new parents taking up the services being offered. The playgroup is open 3 mornings per week at the Pennypit Centre, for 1.5 hours per morning and offers up to 15 spaces per morning for children aged over 2.
## _**Staff and committee members**_
Nickie left us in October but there have been no further changes in our staff team.
We would like to thank everyone who has given their time to the committee, as well as all the staff who are working with the children day in day out. None of this would be possible without you so thank you.
## _**Finances**_
The club is not currently running at full capacity but continues to run with the appropriate ratio of adults to children. We accepted new Primary 1 children from both primary schools within Prestonpans and expanded the club to include a Playgroup (baby to nursery age). This opens 3 days per week for 1hour 55 minutes only until full approval is received from the Care Inspectorate.
Our Holiday Club for Summer 2024 was fully operational.
Club fees for breakfast, afterschool and holiday club were increased slightly due to our general increasing costs.
A staff pay increase was agreed in March 2025 to adhere to the minimum wage increase.
## **Plans for 2025/26**
- To continue to promote a safe and educational environment for children in need of care during term time, school holidays and out of school hours.
- To continue advancing the education of the children through age-appropriate play, ensuring the club remains a constructive place within the community.
- To continue to promote staff and child safety and wellbeing through a nurturing environment.
Page 2
Prestonpans Kids Club
**Report of the Trustees** for the year ended 30 June 2025
## **Financial review**
## _**Results for the year**_
The financial statements for the year are set out on pages 5 to 7. The Receipts and Payments Account on page 5 reflects a deficit of £17,545 (2024: deficit of £17,678) and the reserves at the end of the year were £28,441 (2024: £45,986).
## _**Reserves policy**_
It is the policy of the Club to maintain unrestricted funds at a level which equates to approximately three months’ running costs, including salaries. The funds at 30 June 2025 of £28,441 are below this target (approx £48k) and the trustees will focus this year on building these up to meet the policy.
Signed on behalf of the Trustees on 17 September 2025:
Page 3
Prestonpans Kids Club
## **Report of the Independent Examiner** for the year ended 30 June 2025
I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 5 to 7.
## **Respective responsibilities of Trustees and 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 (as amended). 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 (as amended). 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 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 the course of my examination, no matter has come to my attention
1. 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 Accounts Regulations (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Director Cornerstone Accounting
The Old Manse 11 Erngath Road Bo’ness EH51 9DP
Date: 17 September 2025
Page 4
Prestonpans Kids Club
## Receipts and Payments Account
For the year ended 30 June 2025
|**Receipts**
Donations:
Foundation Scotland
Co-op Foundation
Childcare fees
**Total receipts**
**Payments**
Gross salaries
Employer pension costs
Staff training
Staff uniforms
Staff outings
Equipment purchases
Food costs
Resources costs
Trip costs
Travel costs
Rental costs
Insurance
Membership, registration and disclosure fees
IT and office costs
Advertising costs
Payroll processing fees
Bookkeeping fees
Independent examination fees
Bank charges
**Total payments**
**(Deficit)/surplus for the year**
**Funds brought forward**
**Funds carried forward**|**Unrestricted**
**2025**
**funds**
**Total**
**£**
**£**
**-**
**-**
**-**
**-**
**159,617**
**159,617**
**159,657**
**159,657**
**161,852**
**161,852**
**4,160**
**4,160**
**-**
**-**
**82**
**82**
**195**
**195**
**78**
**78**
**1,649**
**1,649**
**698**
**698**
**55**
**55**
**87**
**87**
**1,798**
**1,798**
**854**
**854**
**290**
**290**
**1,439**
**1,439**
**-**
**-**
**1,581**
**1,581**
**972**
**972**
**480**
**480**
**897**
**897**
**177,202**
**177,202**
**(17,545)**
**(17,545)**
**45,986**
**45,986**
**28,441**
**28,441**|**Unrestricted**
**2024**
**funds**
**Total**
**£**
**£**
1,000
1,000
100
100
173,703
173,703
174,803
174,803
175,316
175,316
4,385
4,385
671
671
122
122
460
460
13
13
2,387
2,387
1,388
1,388
480
480
206
206
500
500
837
837
240
240
1,948
1,948
48
48
1,533
1,533
550
550
400
400
997
997
192,481
192,481
(17,678)
(17,678)
63,664
63,664
45,986
45,986|
|---|---|---|
Page 5
Prestonpans Kids Club
## Statement of Balances
As at 30 June 2025
|**Notes**
**£**
**£**
**£**
**Opening**
**Deficit**
**Closing**
**balance**
**for year**
**balance**
Bank accounts
**45,912**
**(17,528)**
**28,384**
Cash
**74**
**(17)**
**57**
**Total bank balances**
**45,986**
**(17,545)**
**28,441**
**Represented by:**
Unrestricted funds
**28,441**
**28,441**
**Statement of assets at 30 June**
**2025**
**£**
Fees outstanding
**5,329**
**5,329**
**Statement of liabilities at 30 June**
**2025**
**£**
HMRC PAYE and NI due
**807**
Independent Examination fees
**480**
Payroll processing fees
**316**
Fees paid in advance
**-**
Funds held for staff night out
**-**
**1,603**
**2025**|**£**
**£**
**£**
**Opening**
**Deficit**
**Closing**
**balance**
**for year**
**balance**
63,446
(17,534)
45,912
218
(144)
74
63,664
(17,678)
45,986
45,986
45,986
**2024**
£
5,399
5,399
**2024**
£
858
480
309
452
100
2,199
**2024**|
|---|---|
The financial statements on pages 5 to 7 were approved by the Trustees on 17 September 2025 and signed on their behalf by the undernoted:
The notes on page 7 form part of these financial statements.
Page 6
Prestonpans Kids Club
## Notes to the financial statements
for the year ended 30 June 2024
## **1. Accounting policies**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Basis of financial statements**
The financial statements have been prepared on a receipts and payments basis.
## **Receipts and Payments Account**
For the purpose of the Receipts and Payments account, all funds are defined as unrestricted.
## **2. Donated goods and services**
The Club benefits from the use of space at Preston Tower Primary School at no charge. The only volunteers are the Charity Trustees.
## **3. Remuneration and transactions with Trustees**
There was no remuneration or expenses paid to the Trustees during the year ending 30 June 2025 (2024: nil).
Page 7
## **Treasurers Report September 2025**
Overall Summery
In the financial year 1 July 2024 - 30 June 2025 Prestonpans Kids Club recorded the following in its accounts.
Bank Balance as of 1 July 2024 - £45,912.11
Income - £159,674.52
Grants Received - £0
Total Income - £159,674.52
Total Outgoings - £177,411.48
Net Income - £Loss of 17,736.96
Bank Balance as of 30 June 2025 - £28,385.15
## Quickbooks
Prestonpans Kids Club now have a good understanding of the workings of Quickbooks and is working well.
## Key Financial Highlights
- Prestonpans Kids Club have had another full financial year working with Cornerstone Accounts, the club have found this to have a good working relationship. Providing support, advice, and the annual accounts.
- The club has accepted new Primary 1 children from both primary schools within Prestonpans. The club unfortunately is not running at full capacity, however, continues to run with the appropriate ratio of adults to children.
- OSCR report was submitted last financial year with no penalties.
- The club has expanded to include a Playgroup (baby to nursery age) staffed by Prestonpans Kids Club. This opens 3 days per week for 1hour 55 minutes only until full approval of Care Inspectorate. Continuing to wait on Care Inspectorate approval.
- Holiday Club of summer 2024 was fully operational.
- Staff pay increase was agreed March 2025 resulting in a small financial increase of £886.04 per month to adhere to the minimum wage increase.
- Club fees for breakfast, afterschool and holiday club were increased slightly due to economical financial increase as well as staff pay increase to keep in line with minimum wage increase.
## Looking Forward
- Bank balance to be monitored carefully over the next financial year to ensure a minimum of 3 months staff wages are maintained. This has been agreed by the committee as the minimum balance required in the event the club has to be wound up.
- The accounts for 2024/2025 need to be formally signed off and submitted to OSCR by 31 March 2026.
## **Chairperson’s Report 1st July 2024 to 30th June 2025**
Overall Summary
Prestonpans Kids Club as had a very successful year. Opening as normal 13th August 2025 for the new school year with our usual offerings of breakfast club, after school club and holiday.
The club conducted successful Summer, October, February and Easter holiday club with a range of children attending and participating in fun local activities.
## Notable Events over the year
Summer Holiday Programme was a huge success. This was very busy and unfortunately the club had to turn some children away as it was full. The day trips in this programme included North Berwick, Yellowcraigs, Portobello beach, Nelson Park amongst many others.
Halloween Party- This saw a full range of Halloween activities, spooky face painting, dooking for apples, fancy dress outfits, decorating a spooky snack and a whole lot more.
Christmas Disco- Once again this was a hugely popular event that saw all the children dancing away and going home with a selection box. A great way to finish up before Christmas.
February Week – This was a busy week for the club, lots of families taking the opportunity to utilise the holiday club. We were based at St Gabriels PS as Preston Tower was getting electrical work completed and no children were allowed in the school. This change worked out well and children and staff enjoyed the environment.
Easter Break – This was a very busy time for the club, every day was almost full to capacity, children participated in Easter themed arts & crafts, baking, and visits to local parks.
Summer fun week - This took place during the final full week of term and each day offered a different activity- water fun day, outdoor disco and party games, a picnic at Preston Tower Gardens, messy play, finishing with a trip to the beach on the Friday. All the children loved this week, and parents were overheard booking their children into extra sessions as it all sounded so good. What a lovely way to finish off a busy year.
## Staffing
left us in October and there has been no further changes.
## Finances
Club finances will be covered by the Treasurers report, with the bank accounts and quickbooks accounts matching well each month.
## Playgroup
Playgroup has been running very well this year. Staff have settled into a routine with this, seeing a lot of new parents taking up the services being offered. Opening 3 mornings per
week at the Pennypit Centre, for 1.5 hours per morning. Playgroup offers up to 15 spaces per morning for children aged over 2.
To conclude as chairperson I would like to thank everyone who has given their time to the committee, as well as all the staff who are working with the children day in day out. None of this would be possible without you so thank you.
Chair Prestonpans Kids Club