REPORT OF THE DIRECTORS AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 FOR ROSEIURN AFTERSCHOOL CLUB LIMITED A COMPANY LIMZTRD BY GUARANTEE COHPAHY NO. SC248008 (SCOTLAND) $¢gttEsh Charlty 149. SC034306 ROSEBURN AFTERSCHOOL CLU¥ LXMTfED A COMPANY LIMITED BY GUARANTEE CONTENTS FOR THE YEAR EtIDED 31 JULY 2024 P•g¢ Report OF the Dlrectors Statement of Flnarsdal Actlvltfjes (incgrporatlng Income and Expendrture Acrount} Balance Sheet Notes to the Flnanciol Statements 7-12 Independent Examinerfs report to the dlrectors and member5 13 ROSEBURN AFTERSCHOOL CLUB LXMXTED A COMPANY UMITED BY GUARANTEE REPORY OF THE DIRECTORS FOR THE YEAR ENDED 31 JULY 2024 COMPANY INFORMATION DIRECTORS: COMPANY SECRETARY: REGtsTERED OFFICE AND PRXNCXPAL PLACE OF BU51NES5: COMPANY NUMBER: SC248008 CHARITY NUMBÈR: SC034306 INDEPENDENT EXAMINER: Johnstcsn Smillie Ltd Chartered Accout)tants 5 South Gyle Crescent Lane edlnbtsrgh EH12 9EG Page I ROSEBURN AFTERSCHOOL CLUB LXMXYED A COMPANY LXMITED BY GUARANTEE REPORT OF THE DXREcfoR5 {CONYINVED) FOR THE YEAR ENDED 31 JULY 2024 The dlTectors present thelr report with the financial statements of the company for the year ended 31 July 2024. OB)ECTIVES AND ACTIVITES The principal attivity of the company In the periDd under review was that tsf 2n after-school care club for pupils of Roseburn Prlmary School. The company was incorporated on 18 Aprll 2003 and on l August 2003 It took over the assets ol the unlncorporated or9anisatlon which operated the Club prtor to that date. DIRECTORS The d'.rectory durlng and slnce the year under revlew we￿. STRUCTURE, GOVERNANCE AND MANAGEMENT The coThpany is limlted by guarantee and is reco9nised by HM Revenue & Custom5 as a ¢hèrity (Charity Re915tration No.SC034306) and registered with the Offlce of tht Scottlsh Charlty Regulator. The company 15 run by the dlrectors who are all volunteers. The induction process of new dirertors involves Informal tralnlng by existlng directors. For the purp(&s of charlty lèw, the director3 are ¢h3rlty tn5Stees. ACHIEVEMENTS AND PERPORMANCE The Roseburn Afterschool Club contlnued to provlde the puplls of Rosebvrn Primary School supervlsed attlvities following the end of the school day for the school year Augtjst 2023 to June 2024. The dub runs MDnd3y to Thursday from 3.00pm to 5-.45pm and on a Fridtsy from 12.. 15pm to 5:45pm. The Club also njfts a breakfast club ead) morning at the school from 7.30am provldlng a nutritlou5 breakfast and supervised rtivitiÉs. The cltsb provldes a Safe and happy envtronment wlth a variety of actlvltle5 on offer from arts ènd crafts, a pool table, a yames console, Computers and a quiet area for homework. Weather permlttlnq, and under supeNlslon, the chllilren can access the playground ancs playlng fields for outdoor games, for example, footbjll and den buildlng. The Club is run by Spring OSCARS, a recognlsed 'sÈThlce provlder. wlth The Care Inspectorate. Oscars have undertaken admiTh￿tratIve ta5k5 and arè the pdnt of contact frjr staff and Clients. Oscar5, representatlve5 meet on a regular basi5 Wlth the parent volunteer committee to discuss all matters relating to the club. A Club rnanager and other staff members ère employed by Spring OSCAAS to provlde the actual thildtare. The most recent Care Setvlce Inspectlon Report 4warded the Club four Grade 4'Very Gootrt. grBdes. 2024 continued to see 8 steady recovery in numbers and the club Is now operatin9 at fvll capaclty with wa¢tin9 11st. Income and expendlture have both decreased in the year due to th¢ tompany wlndlno up. Overall, thL8 resulted in a net deflc￿t of E9,16512023'. defi.clt of £2.463). Pa9e 2 ROSEBURN AFTERSCHOOL CLUB UMITED A COMPANY L1141TED BY GUARANTEE REPOftY OF TME DIRECTORS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024 FINANCIAL REVIEW The account5 on pages 5 to 12 shtsw thè Rnancial results and the financlal posltlon 25 at 31 July 2024 whlth Is cOns￿ered by the d1recto￿ to be 5atlsfactory. The lfttentk)n is to maintain reserves at a level which CDvers at least two months, expendlture and thi5 has been achleved In the current year. The dlrectors will mtsnitor thls and ensu￿ thèt the club can meet all Ilabllltles as they fall due. The flnanclal *atementS show a deficit for the year of E9, 165 12023.. deficlt of £2,463) wlth the balanre sheet total unrestr5cted 9eneral funds being £7.756 (2023.. £16,92LI and with net current assets at the year- end of £7,75612023-. £16,921). The major r6sk5 tg which the company Is exposed, as Identlffed by the directors, have been rev*wed and steps token to mltl9ate these risks. Slnce the ye?r end, the runnlng gf afterschool club has been handed over to a separate OrganI￿tIOn and the directovs of Roseburn Afterschool Club are taklng stèps to dissolve the chèrlty. kESPONSIBILITZES OF THE DIREcfokS The dlrector5 are responslble for preparirTrg the dlrectors, report and the f5nanclal statements In accordan wlth èppllcable laws and regulation5. Company law ￿qUIreS the dlrettors to prepare flnanclal statements for each fin#nclal year. Under that 18 the dlrettors have elected to prepare the flnanoal staternents accordance with Unlted Klngdom Generallv Accepted Accountlng Prarttce Iunited Kingdom Atcountlng Stoftdards and applicable law>. Under company law thè dlrettors must not 8pprDve the financial statements unless they are satlsfied that they glve a true and fair vlew of the state gf affairs of the charltable compar)y and of Its incomsng resources and appllcatlon of resourtrs, including income and expenditvre, for the finandal year. In pre￿rIng those financlal ststem¢nt5 the 01￿CtOrS are required to. selert 5Ultable accotsntlng policies jrad then apply them conslst*ntly,' ObSer￿e the methods and prlnclples In the appllcable Charltles SOAP,. make Judgements and accountlng estlmates that are reasonable prudent,, prepare the flnanclal statements on the golng con￿r￿ basis un1¢55 It Is inappr)prr4te to assume that the company wlll £ontÉnue Irtr bu51ness; $tate whether applicable accountln9 Standarils have been follow￿, 5ub3ect to bny material departures disclcjsed and explalned In the finbncial statements. The dlrectrjrs are responsibte for k¢ÉpTrn9 adequate accountlrkg retords that are suffident to show and explaln the ¢Cimpany's transactlons and dlstlose with reasonable accuracy at any ttme the financlal p051tioA of the charlty and enable them to ensure that the flnanclal 5tatEments cornply wllh the Companles Act 2006, the Charltles and Trustee Investment (Scotlan¢Jl A¢( 2005, the Charltles Accounts (Scotland) Regulations 2006 (os amended) and the Memornndum and Articles of A5s0clatlon of the ¢har¥(y. They are also responsible for safeguarding the assets OF the Char￿ and hence for toking Teasonoble steps for the preventlon and detettion of fraud and other Irre9ularitles. The dlrectors are responslble for the malntenance and Integrtty of the charity and financlal informotlon InLluded on the charlty'$ websité. Legislatlon In the United Kingdom govern4n9 the preparath)n and dis5emlnation of f5nanclal statements m&y ditfer frorn leglslatlDn other Juri3dirtion$. Page 3 ROSEBURN AFTERSCHOOL CLUB LIMITED A COMPANY LTMITED BY GUARANTEE REPORT OF THE DIREcfoRS (CONTINVED) FOR THE YtAft ENDED 31 JULY 2024 RESPONSIBILMES OF THE DIRECTORS (CONT'D) Thls report has been preparemè to my ottentir)n'. whith gives me reasonable cause to believe that in any material respect the reouirements.. to keep accountlng rè¢ords in accordance wlth Sectlon 4411 I la) of the 2005 Act and Regulatlon 4 of the 2006 Accounts Regulatlons as amended, and to prepa￿ actount5 whlch accord wSth the accountlng records and comply wlth reyulaiion 8 of the 2006 Accouftts Regulation5 as amended hove not been met, or 2. to whith, in my opSnlon, attentlon should be drawn In order to enable a proper undetstandln9 of thE accounts to be re Johrtston Sm5111e Ltd Chartered Accountants 5 Soyth Gyltt C￿￿￿t Lane Edlnburgh EM12 9EG os Relevant professional body: The Institute of Chartered Ac¢ountsnts in England and Wal¢s Page 13