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REGISTERED COMPANY NUMBER: SC221103 (Scotland) REGISTERED CHARITY NUMBER: SC031906
Report of the Trustees and
Financial Statements
for the Year Ended 31 July 2025
for
Parents Action Group (Playcare Out of School Care)
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K M Accounting Services Limited North Kaim Lochwinnoch PA12 4LD
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Parents Action Group (Playcare Out of School Care)
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Contents of the Financial Statements for the year ended 31 July 2025
Report Page ofthe Trustees 1 to 2 Independent Examiner's Report 3 Statement of Financial Activities 4 Balance Sheet 5 to 6 Notes to the Financial Statements 7 to 11 Detailed Statement of Financial Activities 12
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Parents Action Group (Playcare Out of School Care) Report of the Trustees
for the year ended 31 July 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 31 July 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
Summary of main activities of the charity in relation to its objects
To promote the care and education through Playwork, of children of primary school age in the East Kilbride district who are in need of care during out of school hours and school holidays and to provide, or assist in the provision of, facilities in the interests of social welfare for recreation and leisure-time occupation, with the object of improving their conditions of life and furtherance thereof but not otherwise;
To provide after school care and education and recreational activities;
To act as an information source for the community on issues relating to out of school care and assist community based organisations in establishing a network of similar projects.
Summary of the main achievements of the charity during the year
Staff continued to make use of online training resources as well as in person training. This included Child Protection, GDPR, Planning and Evaluation and areas of learning recommended by the Scottish Social Services Council and Scottish Care Inspectorate.
In addition to our core staff, we have continued to employ additional University students undertaking Primary Teacher Training at degree level and above. They are an asset to the organisation for both term time and holiday childcare.
FINANCIAL REVIEW
Financial review
Full details of the financial transactions are provided in the notes to the accounts.
Funding received in the year from external sources was as follows: South Lanarkshire Council£660 - use restricted to Holiday Playscheme Activities South Lanarkshire Council - £3,028 — Voluntary Sector Grant 2025/26
FUTURE PLANS
In light of potential withdrawal of grants from South Lanarkshire Council, funding from our current resources will continue to be carefully managed in the coming year to ensure sustainability of the service. As in the previous financial year, the number of service users continues to remain high and we expect to continue to sustain those numbers.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is a limited company, limited by guarantee as defined by the Companies Act 2006, and has no share capital. It was incorporated on 10 July 2001.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
$C221103 (Scotland)
Registered Charity number SC031906
Registered office C/o Murray Primary School Napier Hill East Kilbride G75 OJP
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Parents Action Group (Playcare Out of School Care)
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Report of the Trustees for the year ended 31 July 2025
Trustees K Thain P Lumsden
Independent Examiner Morag Baxter North Kaim Lochwinnoch Renfrewshire PA12 4LD . Approved by order of the board of trustees on4 [He [Zp and signed on its behalf by:
K Thain - Trustee
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Independent Examiner's Report to the Trustees of Parents Action Group (Playcare Out of School Care)
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I report on the accounts for the year ended 31 July 2025 set out on pages four to eleven.
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's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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 the independent examiner's report
My examination was 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all theby evidencethe accounts.that would be required in an audit, and consequently I do not express an audit opinion on the view given
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(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; and
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- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
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.
Morag Baxter
North Kaim
Lochwinnoch Renfrewshire
PA12 4LD
Date: nA Me (2
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Parents Action Group (Playcare Out of School Care)
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Statement of Financial Activities for the year ended 31 July 2025
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|2025|2024|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Charitable|activities|
|Playcare Out of School Care|125,910|3,688|129,598|114,909|
|EXPENDITURE ON|
|Charitable|activities|
|Playcare|Out|of School|Care|121,175|3,549|124,724|119,202|
|NET INCOME/(EXPENDITURE)|4,735|139|4,874|(4,923)|
|RECONCILIATION OF FUNDS|
|Total|funds brought|forward|43,622|1,706|45,328|49,621|
|TOTAL|—|a|aa|aa|
|FUNDS CARRIED FORWARD|48,357|1,845|50,202|45,328|
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The notes form part of these financial statements
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Parents Action Group (Playcare Out of School Care)
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31BalanceJuly 2025Sheet
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|2025|2024|
|Unrestricted|Restricted|Total|Total|
|Notes|fund|fund|funds|funds|
|FIXED|£|£|£|£|
|ASSETS|
|Tangible assets|-|-|-|-|
|CURRENT ASSETS|
|Debtors|6|1,262|1,262|2,057|
|Cash|at bank and|in hand|52,423|1,845|54,268|54,521|
|53,685|1,845|55,530|56,578|
|CREDITORS|
|Amounts|falling due within one year|7|(5,328)|-|(5,328)|(11,250)|
|NET CURRENT ASSETS|48,357|1,845|50,202|45,328|
|TOTAL ASSETS LESS CURRENT|
|LIABILITIES|48,357|1,845|50,202|45,328|
|NET ASSETS|48,357|1,845|50,202|45,328|
|FUNDS|8|
|Unrestricted|funds|48,357|43,622|
|Restricted|funds|1,845|1,706|
|TOTAL FUNDS|50,202|45,328|
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the (b) Companies Act 2006 and __ preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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Parents Action Group (Playcare Out of
School Care)
Balance Sheet - continued 31 July 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on PG pe fQtgo— and were signed on its behalf by:
K IVS K Thain - Trustee
The notes form part of these financial statements
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Parents Action Group (Playcare Out of School Care)
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Notes to the Financial Statements
for the year ended 31 July 2025
- ACCOUNTING POLICIES
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 accordance 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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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Notes for to the Financial Statements - continued the year ended 31 July 2025
- NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
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2025 2024
Depreciation [-] [owned] [assets] £ - £ -
Deficit on disposal of fixed assets - -
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3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
- 4, STAFF COSTS
The average monthly number of employees during the year was as follows:
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|2025|2024|
|No employees received emoluments in excess of|£60,000.|
|5.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|fund|fund|funds|
|INCOME|£|£|£|
|AND ENDOWMENTS FROM|
|Charitable|activities|
|Playcare Out of School Care|111,281|3,628|114,909|
|EXPENDITURE ON|
|Charitable|activities|
|Playcare Out of School Care|115,270|3,932|119,202|
|NET INCOME/(EXPENDITURE)|(3,989)|(304)|(4,293)|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|47,611|2,010|49,621|
|TOTAL FUNDS CARRIED FORWARD|43,622|1,706|49,621|
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Notes to the Financial Statements - continued for the year ended 31 July 2025
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|6.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2025|2024|
|£|£|
|Trade|debtors|1,262|2,057|
|Other debtors|-|-|
|1,262|2,057|
|7.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|2025|2024|
|£|£|
|Trade|creditors|&|accruals|5,328|11,250|
|8.|| MOVEMENT IN FUNDS|
|Net|
|movement|At|
|At|1/8/24|in funds|31/7/25|
|£|£|£|
|Unrestricted funds|
|General|fund|43,622|4,735|48,357|
|Restricted|funds|
|Restricted|1,706|139|1,845|
|TOTAL FUNDS|45,328|4,874|50,202|
|Net movement|in funds,|included|in the above|are as follows:|
|Incoming|Resources|Movement in|
|resources|expended|funds|
|Unrestricted|funds|£|£|£|
|General fund|125,910|121,175|4,735|
|Restricted funds|
|Restricted|3.688|3,549|139|
|TOTAL FUNDS|129,598|(124,724)|(4,874)|
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Notes to the Financial Statements - continued for the year ended 31 July 2025
- MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
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|Net|
|movement|At|
|At|1/8/23|in|funds|31/7/24|
|£|£|£|
|Unrestricted funds|
|General|fund|47,611|(3,989)|43,622|
|Restricted|funds|
|Restricted|2,010|(304)|45,328|
|TOTAL FUNDS|49,621|(4,293)|45,328|
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Comparative net movement in funds, included in the above are as follows:
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|Incoming|Resources|Movement|
|resources|expended|in funds|
|Unrestricted|funds|
|General|fund|111,281|(115,270)|(3,989)|
|Restricted|funds|
|Restricted|3,628|(3,932)|(304)|
|TOTAL FUNDS|114,909|(119,202)|(4,293)|
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Notes to the Financial Statements - continued for the year ended 31 July 2025
- | MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follows:
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|Net|
|movement|At|
|At|1/8/23|in funds|31/7/25|
|£|£|£|
|Unrestricted|funds|
|General|fund|47,611|746|48,357|
|Restricted funds|
|Restricted|2,010|(165)|1,845|
|TOTAL FUNDS|49,621|581|50,202|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General|fund|237,191|(236,445)|746|
|Restricted|funds|
|Restricted|7,316|(7,481)|(165)|
|TOTAL FUNDS|244,507|(243,926)|581|
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The unrestricted General Fund is used to fund the work of the charity in accordance with the charitable objectives and at the discretion of the trustees.
The Restricted Fund is used to fund the work of the charity in accordance with the charitable objectives and in accordance with any conditions placed upon its use by the donor.
9. | RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
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: Parents Action Group (Playcare Out of . School Care)
Detailed Statement of Financial Activities for the year ended 31 July 2025
| Detailed Statement of Financial Activities for the yearyear ended 31 July 2025 |
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| 2025 | 2024 | |
| £ | £ | |
| INCOMEANDENDOWMENTS | ||
| Charitable activities | ||
| Fees | 123,807 | 109,432 |
| Parents' contribution to trips | 1,068 | 1,059 |
| Annual registration | 915 | 730 |
| Grants | 3688 | 3,688 |
| Donations | 120 | - |
| 129,598 | 114,909 | |
| Total incoming resources | 129,598 | 114,909 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages&NIC | 105,049 | 98,977 |
| Pensions | 1,031 | 2,396 |
| School let. storage& cleaning | 7,728 | 6,949 |
| Telephone& broadband | 233 | 214 |
| Admin, stationery& photocopy | 182 | 262 |
| Website | 375 | 375 |
| Sundries | 187 | 150 |
| Toys andequipment | 2,322 | 2,640 |
| Snacks and disposables | 3,118 | 2,713 |
| Trips, parties& gifts | 1,471 | 1,463 |
| Arts and crafts | 412 | 697 |
| Garden | 172 | 304 |
| Travel expenses | 503 | 89 |
| Care Commission registration | 149 | 165 |
| Training | 355 | 342 |
| Insurance | 522 | 657 |
| Recruitment& disclosures | 164 | 149 |
| Memberships | 130 | 60 |
| Bankcharges | 21 | - |
| 124,124 | 118,602 | |
| Support costs | ||
| Governance costs | ||
| Independent Examiner's fee | 600 | 600 |
| Total resources expended | 124,724 | 119,202 |
| Netincome/(expenditure) | 4,874 | (4,293) |
This page does not form part of the statutory financial statements
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