OSCR Scottish Charity Re8uL4L Independent examinerf8 rnport on tho accounts Rewrt to the tn￿t￿￿fflernberS of Sc1K￿kn Out In Troon . Rogl•ter•d charlty numb•r SCOJ2098 On the accounts of the charty ftxthe per￿d 01 Aprfl 2024 to 31 2025 Set out on pages: O Re•p•cllv• Y•spo￿1bIII1I•5 ol Inxtw• and •xamln•r The charity's trustees are reS￿nsIble for the w•paration of the accounts in accerdance vfith the temw of the Charilies and Trustee Investrnent (Scooand) 2005 Act arKI the Charities Accounts (Scoiiand) Regulation8 20(￿. The charity trustees consider that the audlt requlrement ol RegUla￿n 10(1) (d) of the Acc(yJnts Regulaltons does not apply. It is my responsibilty to examine the accounts as required under S8(Al(￿ 44(1) (c) of the Act and to state whether partfcular mattsrs have coTh to my attention. Ba•1• of Ind•p•nd•nt •xamlMrf• •t•t•m•nt My 8xamination18 carrbed out in accordance w6th Regulatlon 11 d the Charities Accounts (Scotland) RegulatK)ns 201￿. An examination includ88 a review of the accourting records kepl by the charity and a Compari￿ of the accounts presented with those records. It also Indudes conslderalion of any unusual items or disdosures In the accounts and $88ks explanations from the truste8s conceming any such matters. The procedures undertaken do not provide all the evidence that would be required In an audlt and. consequenty, I do not express an audrt opinion on the accounts. Ind•pend•nt •umln•rf• •tat•m•Tht In the course of my examinatlon, no nmtter has coTh kn my attentlon 1. whlch glves me reasonable cause to bel￿¥8 that in any materlal respect the requlrewonts.. to keep accounting records in accordanGe wilh 3eGlion 44(1) {a) ol the 2005 Act and Regulallon 4 of the 2006 Accounts Regulation8, and to prepare accounts which acc<)rd wilh the accounting recwd8 and compty wilh Regulallon 9 of the 2006 Accounts Regulati¢>n8 have not been mt, or 2. to whlch, In my opinion, a￿tIOn should be drawn in order to enabl8 a proper understanding of the accounts to b8 re8ched. Dat•: l G7V 2ot vant pro nal qualllkallon(•) or body111 any): ioisfiruTe CK tr4 ¢(OLwfftppTr (Cirt4) Addr••s: oscr,- IA(xth l Year 12024 ITO 131 1 Pawch | 2025 OffiGe of the Scottish Charlty R•gulator Reference and administration details Chaiity nam• Rogtstsr•d numb•r Charfty'• ylncwl addr••8 Reference and administratioii details Nam•8 of all oth•r charity tru8t•M durlng th• P•flod, If any* Ifor •xampl•, th￿• who rn•lgn•d p•rt way throu Structure. governance and management Type of govemlng docurn•nt Objectives and activities Charfiabl• purp(*M I Prornote the cwp arKI educa1￿ of children m the Troon area. In need of care dunng out of Sch(￿ hours and school holidays. Prom(rte the provtsion of facilit￿$ for the recreation and other leIsU￿ lirne ￿pat￿￿ ￿ the saKI chiklren in the inlerest of s{￿la1 vkn with the summary rf th• m•ln Dur￿￿ 2024-25 S¢hoo15 Oul ift Troon (xrt of schod care to children who attend three local obJ•cl• Achievements and performance Summ•ry of th• maln Tem b'ffel deffl￿ frjr the befrlre and after SCI￿1 clubs at our Troon base is generalty achl•v•m•nts of th• , exc*llenl though ¢)ur holiday dub9 varw. pwli¢ul* during the shorter brnak3. eharfty durfng th• i In August 2024 we delighted to open ￿ afw 8clKX￿ dub at Bwa88ie PriwAry School. Iln•nclal prfod of aclNilM prov*Jed conlinues to be posltivety received by th8 childr8n. Financial review Brl•f stat•mont of th• Our rewves is that sutplus funds we rnwestsd in the (*b. our fee structure charlty'• pollcy on D•talh of any d•ffett 12024r25 wa8 a dMlrAfft yoar W duty wh*h tho Cl￿ Operntsd at a IOBS of 14.982.36. This Yas pal* our d&?51(￿ not to wtrK)lty pass on and upt8ke at from August 2￿25 is n(hv day lo day costs. We con11rn￿ to rvlc•• (11 any) Declaration Slgned on b•hall of th• charlty'• tru•to•• Slgnatur• Full Mm• Po•ltkm (•4. Chatr) Ib I, 12021 1st Aprfl 202* 31st March A1 . Incoming resources from Fth15£ FwMk£ Fwwh£ TthifiThl•£ T(l•lFunth£ £2*115 Ala Volunlary InrAxnè A1 b Activitses for gwi8iatry Alc InveStr￿nt Income £otyJ £0 £0. £0.15 £0. £0.15 11187.70 £0.13 £102.623.93 £oA £0. £111137.&5 £11&137. £o(¥J £101402.52 81 C08ts of g8neratsvJ funds £o.Tr) £0. £o.o) £o.rxJ £o.I £0. £0. £0.00 £0. B1 b Fundral8ing tradllw, co8t goods and other costs 81c Investrnent Mar￿9￿￿ Costs £0. £12QiM21 £52.Q) £0. £o.fy) £or £0. £104,481.07 £0. Eo.r £52 U). £128,12021 414.91220 £128.IX>21 14,118236 £104.541.07 41.138.55 Tran8fvrn C Gross transfer8 belwe8n funds Net irtomingloutyoing Ing re80ur¢88 l*fvre other reeo9nl88d gains and109s88 WA D Olh•r rncoqnlmd galn•lloM D1 Gaini on rpvaluotspn of fixo¢ fpr charib8s own uge D2 Gainsllo8ses Investment a88ets D3 Acturarial gainsllo88es on defined benefit penaion schemes NIA E Reconcllllatlon of fund• Totsl funds brought foThvard Totsl funds carried foThArd Fund• £ £35,046.24 £20.￿.86 Fur#l• £ Fund• £ Totsl fund• £ £35.CM8.24 f20,Cffj3.88 £0. £0. Pr8par¢d by 18t Aprfl 31•t March 2025 Total Funds prtor Year Funds A Flx•d ABtsets A1 Intangible assets A2 Tangible as8ds £0. £0.￿} £o.(x) £0.00 £0.00 A4 Invesbnents £O.(M) £O.LK) B3 Investrnents 84 Cash at bank aThl in h•xl £0.00 £27,20129 £40.689.32 C Llabllltl C1 Creditor8: Arno￿￿ falling due ￿￿thIn (Th year Net current assets or liabdili88 £7.397.41 £5,643.08 Total a888ts le88 current Ilabllllle8 £20.063.88 £35.046.24 C2 Credltors: Amounts f811Sn9 duè aftér morn than one >wr C3 Provisions for liabilrti8s and charg88 Net agsei or liats'lths excluding pension asset or IIAbilty £0.00 £0.00 £20,1￿3.88 £35,046.24 D D•fin•d b•n•fft p•n•lon •ch•m• a•••t or Il•bllKy Net a88ets or Ilabllille8 Inc￿dIng pen81on a88et or liabdity £0.00 £0.00 £0. £0.00 E1 Endmrnnt funds E2 Restrthd Income funds E3 Unrestricted income funds E3a Share ca E3b Unrestricted inc4Th fuf £o.(x) £0.00 £0.00 £0.00 £0.00 £o,00 £0. £35,046.24 £0. £35.048.24 £20.(th.8B £20,¢￿3.88 Prepared Independenlty Examlned by School• kn Troon - Incom• and Expondlturn 2024-26 Summary Ala Voluntary Income £250.00 A1 b Actlvldes for generatlng furm £0.00 Alc Investrnenl Irwme £0.15 A2 Income resources fr(xn charitsbk adiviues £112,887.70 A3 other incoming resour Totsl In¢m￿n0 R••ourc•• £113,137.86 Bla Co8t8 of gèn6rnting voluntary funds £0.00 81b Fundra18ing Tradkng, cost of goods sokl and Other costs £0.00 B1c In￿8￿nent Managefftht £0.00 B2 Ch8rltabl8 Acdvltl88 £128,(k38.21 B3 Governance Cogts £52.00 B4 Other resources expended £0.00 Totsl R••ourc•• Exp•nd•d £128.120.21 8urplu• l Dofictt 414,98136 Schools Out In Troon - Incomo and Expendilur• 20￿26 AmalyslslNot•s - Incoml la Voluntary was frnm the R￿nd Tabkn was spent Grants Leg￿1 £250.00 lund• Fundralsl Alc Inv•8lmthrt In￿ Bank Interest 16 £0.15 £112WI.70 Fee IT￿oMe £112,887.70 Bla Costs of gon•rntlng volunta B1b Fundral•lng Trndlng. co•t of good• sold and oth•r Fundr8i8ing costs £0 £0.00 B1c Inv••lnxnt Ilan•g•m B2 Ch•rftsbl• AcOvNI•• Wages ThIIPernion8 £106,885.12 Staff Travel £0.00 Staff Uniforms £252.84 Staff Tralning £2.170.00 Vetting fee8 £95.00 RefurblRentllnsurarK £13.346.78 Activty Matwi* £1,484.29 Adm5n £978.39 Snacks £1,774.56 Outlngs £704.85 Advertlslng £0.00 Mlsc tradlng costs £396.40 £0.00 £128m821 purdwwj is irthmknj Imlhln SP￿￿1 for Acbvity MaterMts.TIx5 is due to the knv value of the under £1(Kl. Athikn (X*ts r&Yuced Ihls ￿ar for chlldcare organisations.. AudrtllE Prep of acrx)unts Legal Costs Other £0.00 £0.00 £0.00 £35 of GDPR.