DANDERHALL AFfERSCHOOL CLUB ANNUAL REPORT AND ACCOUNTS The Trustees have great pleasure in presenting their annual report and accounts for the year end 31 March 2025. Legal and Admlnlstratlon Detalls Charity Number: SC034050 Address: Trustees and posltlons: Commlttee Members: Independent Examlner: Napier Accountancy 3012 Eskbank Office Hardengreen Industrial Estate Eskbank Midlothian EH22 3NX Bankers: Bank of Scotland 47 High Street Dalkeith Midlothian EH22 IJA Governlng Document: Constitution Trustee recruitment and appointment: Trustees are appointed by the body of the hall at Annual General Meetings attended by the Board of Trustees and the members of the Committee. The process for appointment is set out in the constitution. Charltable purposes: The organisation aims to- promote the care and education of children during out of school hours and school holidays" and promote the provision of facilities for the recreation and leisure time of such children in the interests of social welfare, with the object of improving their life conditions. Trustee Report The charity operates a breakfast club, after school club and holiday club providing affordable service's to Danderhall and surrounding villages as well as the developing new town of Shawfair. Danderhall after school club is registered with the Care Inspectorate to provide childcare for up to 60 children aged 4-12 years in each sepiice, offering wrap around childcare for Danderhall primary, Danderhall ELC and Dandethall Playgroup. Children learn through play in the setting, enjoying activities both indoor and outdoor having fun while also leaming new skills and making friends, being looked after in a safe environment. 2025 was a busy year for the children, enjoying the great outdoors with a new gardening project that took off. Planting, growing produce, which the children eventually got the chance taste, cook or replant for next year. The children enjoyed playing in the grass, climbing trees and creating areas to house the wildlife. Financial Review Results for the Year The surplus for the year ending 31 March 2025 is £19,256.52 from £27,069.06 in the previous year. Profit and Loss 2025 2024 Danderhall After School Club For the year ended 31 March 2025 Turnover Other Revenue 2,432.00 485.00 Sales 114,500.40 102,727.75 Total Turnover 116,932.40 103,212.75 Cost of Sales Direct Expenses 4,135.67 2,994.57 Total Cost of Sales 4,135.67 2,994.57 Gross Profit 112,796.73 100,218.18 Administrative Costs Audit & Accountancy fees 720.00 720.00 Bank Fees 87.05 85.70 Employers National Insurance 2,599.98 - Insurance 503.06 481.58 IT Equipment - 446.97 IT Software and Consumables 735.36 815.35 Pensions Costs 1,843.46 1,103.57 Printing & Stationery 35.98 181.87 Rent 6,135.75 6,368.12 Salaries 107,313.65 82,164.80 Subscriptions 296.00 145.00 Telephone & Internet 338.98 367.54 Total Administrative Costs 120,609.27 92,880.50 Operating Profit (7,812.54) 7,337.68 Profit on Ordinary Activities Before Taxation (7,812.54) 7,337.68 Profit after Taxation (7,812.54) 7,337.68 Profit and Loss Danderhall After School Club 24 Nov 2025 Page lof1 31 MAR 2025 31 MAR 2024 Danderhall After School Club As at 31 March 2025 Current Assets Cash at bank and in hand Danderhall After School Club A A Danderhall After School Club A A 19,620.12 27,277.44 Total Cash at bank and in hand 19,620.12 27,277.44 Petty Cash 4.70 20.91 Total Current Assets Assets 19,624.82 27,298.35 ~~Creditors: amounts falling due within due within within one year year~~ Earnings Orders Payable 67.07 - Pensions Payable 301.17 229.29 Wages Payable - Payroll 0.06 - Total Creditors: amounts falling due due within one year year 368.30 229.29 Current Assets Assets (Liabilities) 19,256.52 27,069.06 Total Assets less Current Liabilities 19,256.52 27,069.06 Assets 19,256.52 27,069.06 and Reserves Current Year Earnings (7,812.54) 7,337.68 Retained Earnings 27,069.06 19,731.38 Total Capital and Reserves 19,256.52 27,069.06 Total Current Assets Assets ~~Creditors: amounts falling due within due within within one year year~~ Earnings Orders Payable Pensions Payable Wages Payable - Payroll Total Creditors: amounts falling due due within one year year Net Current Assets Assets (Liabilities) Total Assets less Current Liabilities Net Assets Capital and Reserves Balance Sheet Danderhall After School Club 24 Nov 2025 Page lof1 Independ•nt Examinerfs Report to the Trustees of Danderhall After School Club I report on the accounts of the charity for the year ended March 2024 Respective r8sponsibilitlo8 of truste08 and examlner The charlty's trustee8 are r88ponslble for the preparation of the accourits In accordance with the terns of the Charlties and Trustee Investment (Scotland) Act 2005 and the Charittes Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requlrement of Regulation 10(1 } (d) of the 2006 Accounts Regulatlons does not appty. It Is my responsibility to examlne the accounts as required under s8cts.on 44(1) (c) of the Acl and to state whether particular matt6r8 have come to my attention. Ba8ls of Indepondont éxamlmes $tatemont My examlnation Is carrfed out in accordan(% wlth Regulation 11 of th8 2006 Accounts Regulations. An 6xaminatlon Includes a revlwN of th8 accounting records kept by the charlty and 8 comparison of the accounts pres8nt8d with those records. It also includ6s ¢onsideratlon of any unusual ttems or disclosures in the accounts, and seeks explanations from th8 trustees cx)ncemlng any such matters. The procedures undertaken do not provide all the evidence that would bg required In an audit, 8nd consequently I do not express an audit opinlon on the view given by the account8. Independent examlnerfs statement In the course of my examination. no matter has come to my attentlon 1. which gives me reasonable cause to balleve that in any material respect the requirem8nts: to keep ac￿)untIng records In accordance with SectK)n 44<1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare accounts which accord wlth the accounting records and comply with Regulatlon 9 of the 2006 Ac￿Unts Regulatlons have not bean met. or 2. to which, in my opinion, attention should be drawn in crder lo enable a proper understanding of the accounts to be reathed. The matter that has com8 to my attention Is that. in the course of my examinats'on of the accounting records of the charity, it was notsd Ihat some transactions relating to the restrlcted funds of the charity were not separately identifiable. This has led to the accounts only showing sorne of the income and expenditure that relat8S to these funds wlthin the correct column. The charity truste8s are aware of the importance of malntaining full records of such transactions going forward. ate: 21st December 2024