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2025-03-31-accounts

ST NINIANS OSC

Annual Report & Financial Statements

For the year ended

31 March 2025

Scottish Charity No SC035603

FOR THE YEAR ENDED 31 MARCH 2025

ANNUAL REPORT & FINANCIAL STATEMENTS

CONTENTS

Trustees’ Annual Report ...................................................................................................................... 3 - 6
Independent Examiner’s Report .......................................................................................................... 7
Statement of Receipts & Payments ..................................................................................................... 8
Statement of Balances......................................................................................................................... 9
Notes to the Financial Statements ....................................................................................................... 10 - 11

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name St Ninians OSC Charity Number SC035603 Principal Address c/o St Ninians Primary School Torbrex Road Stirling FK7 9HN

Current Trustees

Resigned Trustees

Bankers Bank of Scotland Stirling Port Street FK8 2EJ Independent Examiner

GOVERNANCE AND MANAGEMENT

Governing Document

The charity is a Scottish Charitable Incorporated Organisation (SCIO) and was incorporated on 29th December 2016. It is governed by its constitution

Appointment of Trustees

The board of trustees, which normally meets on a monthly basis, are the charity’s trustees. Membership of the board is open to all parents and guardians of children in the charity.

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Trustees are elected at the Annual General Meeting which is normally held in June. Under the constitution, there must be a minimum of three and not more than eleven elected trustees. The trustees may co-opt a further two trustees if they consider it would be in the interests of the charity to do so.

Management

The trustees are responsible for the strategic direction and governance of the charity, whilst day-to-day running is delegated to paid members of staff. The charity employs four permanent staff and six sessional who are employed on a zero-hour contract.

The trustees are particularly aware of their responsibilities for Health and Safety, especially for the children. In addition to comprehensive insurance, all our staff and Chair Person has disclosures under the Protection of Vulnerable Groups (PVG) Scheme.

Organisational Structure

The structure of the organisation consists of: -

the MEMBERS - who have the right to attend members' meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the board and take decisions on changes to the constitution itself;

the BOARD - who hold regular meetings, and generally control the activities of the organisation; for example, the board is responsible for monitoring and controlling the financial position of the organisation.

OBJECTS & ACTIVITIES

Charitable purposes

The club’s purpose is the provision and organisation of recreational activities for children attending St Ninians Primary School.

Activities

St Ninians Out of School Care offers high-quality childcare for pupils of St Ninians Primary School who require care outside of regular school hours. The service provides a safe, engaging, and stimulating environment where children can enjoy a variety of play-based experiences.

Children attending the club have access to a wide range of child-led activities, both indoors and outdoors. These may include dressing up, model making, board games, arts and crafts, den building, and sports. They are also encouraged to explore new interests and develop skills through unique opportunities such as woodwork, magician and circus skills workshops, or even handling exotic animals. These enriching experiences are delivered by club staff or brought in through external providers.

ACHIEVEMENTS & PERFORMANCE

Celebrating 20 Years of St Ninians OSC

2025 was a special year for St Ninians Out of School Club as we celebrated our 20th anniversary. To mark the occasion, we organised a fun-filled week of activities and treats for the children, which they thoroughly enjoyed. We also held a celebratory meal for all our staff to thank them for their dedication and hard work over the past two decades.

Strong Attendance Throughout the Year

The club continued to be well-used by families in the community, with most days running at full capacity. Fridays were a bit quieter, as usual, but overall demand remained high. We also kept a waiting list for full-day sessions, showing just how valued the club is locally.

New Parent Committee Members

We ran a successful campaign to get more parents involved in the running of the club. As a result, three new parents joined the committee, bringing fresh ideas and extra support to help guide the club forward.

Investing in Our Staff

In August 2024, we carried out a full review of staff pay. This helped ensure fairness among senior staff doing similar roles. We also introduced a new pay structure for sessional staff, with clear levels based on experience

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

and responsibility. This helps us recognise staff skills, support career development, and attract strong candidates in future.

More Outdoor Learning

One of our goals this year was to offer more outdoor activities for the children. We achieved this by hiring Ross Caldwell, who brings great experience in outdoor education. His input is already helping us provide exciting and meaningful outdoor learning opportunities.

Improved Internet Access

We solved long-standing internet issues by installing a new TP-Link Deco 5G router using the O2 mobile network. This has replaced the old system from Stirling Council and now gives us reliable internet access for admin and online resources.

Better Financial Management

Following advice from our last independent examination, we improved how we handle petty cash, making things more efficient and secure. We also made good progress in reducing overdue parent fees by updating our procedures and communication. This has helped improve the club’s financial stability.

FINANCIAL REVIEW

Receipts on the year were £100,600 (2024: £78,046) Payment for the accounting year were £92,279 (2024: £77,468). The charity had a surplus of £8,321(2024: £578).

We have continued close monitoring of finances with termly budgets in place and termly projections of income from fees and likely expenditure. This allows tracking of any potential surplus or deficits and allows timely action if required.

Funds at bank on 31/03/25 amounted to £42,475 (2024: £34,154)

Reserves Policy

St Ninians Out of School Care has reserves of £42,475 (2024: £34,154). The trustees believe that four month’s running costs are a good level of reserves and £30,000 represents approximately four month’s salaries together with potential statutory redundancy payment requirements should the club have to close at any point, plus overheads.

FUTURE PLANS

Building upon the successes and lessons learned from the past year, the OSC committee has identified several key areas for development and improvement in the upcoming operational year of 2025/26:

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 MARCH 2025

proactively explore and provide opportunities for the succession of these roles to ensure the continuity of skills, experience, and effective governance within the OSC.

APPROVAL

This report was approved by the trustees on 24[th] June 2025 and signed on their behalf by:

Chairperson

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent Examinerfs Report to the Trustees of St Ninians OSC I report on the accounts of the chaiity for the year ended 31 March 2025. which are set out on pages 8 to 11. Respective responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts in accordance WTth the terms of the Charities and Trustee Investrnent (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulath)ns 2006 (as amended) (Ihe 2006 Regulations"). The trustees consider that the audtt requirement of Regulath)n {10)(1){d) of the 2006 Regulations does not apply. Fi is my responsibility to examine the accounts under section (44)(1 Mc) of the 2005 Act and to state whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination is carried out in accordance wth Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charty 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt, and consequenty I do rK)t express an audit opinion on the view given by the accounts. Independent Examinerfs Statement In connection with my examination. no matter came to my attention: _ 1. which gives me reasonable cause to believe that in any material respect, the requiremenls to keep accounting records in accordance with section 44{1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulab'ons. and to prepare accounts which accord with the accounting records and comply wilh Regulation 9 of the 2006 Regulab'ons have not been met, or 2. to which, in my opinion. atlention should be drawn in order to enable a proper understsnding of the accounts to be reached. 24th June 2025

STATEMENT OF RECEIPTS & PAYMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Total
Receipts Note Funds
£		 Funds
£		 2025
£		 2024
£
Trading Income 100,495 - 100,495 78,037
Donation - 105 105
 -
Adjustment - - -
 9
100,495 105 100,600 78,046
Payments
Cost of Trading 5 89,883 105 89,988 74,822
Charitable Activities 6 1,011 - 1,011 1,608
Governance 600 - 600 -
Equipment 7 680 - 680 1,038
92,174 105 92,279 77,468
Net Movement in Funds 8,321 - 8,321 578
Transfer between funds - -
Surplus/(Deficit) for year 8,321 - 8,321 578

The Notes on pages 10 to 11 form an integral part of these accounts.

STATEMENT OF BALANCES

AS AT 31 MARCH 2025

Unrestricted Restricted Total Total
Funds Reconciliation Note
Funds
£		 Funds
£		 2025
£		 2024
£
Balance as at 01 April 2024 34,154 - 34,154 33,576
Surplus/(Deficit) for year 8,321 - 8,321 578
Balance as at 31 March 2025 42,475 - 42,475 34,154
Bank & Cash Balances
Cash at Bank 42,475 33,777
Cash in Hand - 377
42,475 34,154
Other Assets
Desktop PC 700 903
Mobile Phone 98 -
Toys (est) 2,000 1,200
Printers (est) 250 300
Shelving (est) 200 300
Container (est) 2,000 2,500
Router 225 -
Tablet 65 -
Portable Speaker 37 -
Liabilities
Independent Examination 350 600
This charity has no contingent liabilities

The Notes on pages 10 to 11 form an integral part of these accounts.

These accounts were approved by the trustees on 24th June 2025 and signed on their behalf by:

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Basis of Preparation

These accounts have been prepared on the receipts & payments basis in accordance with:

There have been no changes to the basis of preparation or to the previous year’s accounts.

2. Fund Accounting

3.

Taxation

4. Transactions with trustees and related parties

5. Cost of Trading

Salary Costs
Catering
Rent
Professional Fees
Training
Staff Clothing
Outings and Entertainment
Insurance
Toys
Consumables		 Unrestricted
Restricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
75,526
-
75,526
66,949
2,819
-
2,819
2,703
5,272
-
5,272
230
356
-
356
429
435
-
435
431
-
-
-
427
1,692
-
1,692
760
596
-
596
284
955
-
955
549
2,232
105
2,337
2,060
89,883
105
89,988
74,822

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

6. Cost of Charitable Activities

Unrestricted Restricted Total Total
Funds
£		 Funds
£		 2025
£		 2024
£
Admin 956
 -
 956 1,608
Sundries 55

1,011		 -

-		 55
1,011		 -
1,608

7. Equipment

Equipment
Unrestricted Restricted Total Total
Funds
£		 Funds
£		 2025
£		 2024
£
Wii Console - - - 75
Desktop PC - -
 -
 903
Wifi Dongle - - - 60
Printer 79 - 79 -
Mobile Phone plus case 98
 -
 98 -
Tablet 65 - 65 -
Book Trolley 26 - 26 -
Portable Speaker 37 - 37 -
Kettle 18 18 -
Router 225 - 225 -
Walkie Talkies 85 - 85 -
Sim cards 47
680		 -
-		 47
680		 -
1,038

8. Purpose of Funds

General Fund

Donation

An unrestricted fund that can be expended at the discretion of the trustees in furtherance of the objects of the charity.

A restricted fund to purchase small gifts for staff.