Charity number: SC036248
FORTHILL OUT OF SCHOOL CLUB TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
FORTHILL OUT OF SCHOOL CLUB
| CONTENTS | |
|---|---|
| Page | |
| Reference and administrative details of the Charity, its Trustees and advisers | 1 |
| Trustees'report | 2-4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 14 |
FORTHILL OUT OF SCHOOL CLUB
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2025
==> picture [289 x 206] intentionally omitted <==
Charity registered number SC036248
==> picture [259 x 80] intentionally omitted <==
Bankers
The Royal Bank of Scotland 288 Brook Street Broughty Ferry Dundee DD5 2AP
Page 1
FORTHILL OUT OF SCHOOL CLUB
TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025
The Trustees present their annual report together with the financial statements of the Forthill Out of School Club for the 6 April 2024 to 5 April 2025.
Objectives and activities
a. Policies and objectives
The principle objective of the charity is to provide a safe environment and care for children after school and in addition:
-
to provide care and education to children in need of care during out of school hours and school holidays; and
-
to promote the provision of facilities for the recreation and leisure time occupation of such children in the interests of social welfare with the object for improving their condition of life.
Achievements and performance
a. Review of Activities
The club has operated another successful year and has continued to improve the quality of the service provided.
The number of children attending Out of School Club before and/or after school have remained at good levels although not at those reached pre-pandemic. Our nursery however has continued to be popular and the capacity was again increased to 34 children and is operating at this number everyday and with a healthy waiting list for the next year.
The club has continued to access a number of areas inside and outside the school to meet the children’s needs. In addition to the dedicated areas we have the use of the ICT Suite and the gym hall which allows the children who use the club after school to have a wider range of experiences. Over the year we have continued to develop our experiences for children who attend both OOSC and nursery.
In the past 12 months three of our staff have moved on to undertake new opportunities. We also recruited 3 play workers, a trainee early years practitioner and a senior early years practitioner to undertake roles within the OOSC and nursery.
Our staff team have continued to access a range of CPL opportunities throughout the year including core training which is updated annually and other opportunities which have arisen. A focus in the year has been the development of self-evaluation and quality assurance following the publication of the updated quality framework published by the Care Inspectorate.
Future Plans
The charity’s main aims for the forthcoming year are:-
-
I. Create a quality assurance program and self-evaluation tool which ensures systematic auditing of all aspects of the setting and increases engagement with children and their families.
-
II. To review work practices to ensure they are supportive to staff and develop a program of activities throughout the year to promote staff wellbeing.
-
III. To ensure that children who attend OOSC have a wider range of play opportunities and are supported to extend these and develop new ideas.
Page 2
FORTHILL OUT OF SCHOOL CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
b. Reserves policy
Reserves represent the unrestricted funds arising from operating results. It is the policy of the charity to maintain unrestricted funds which are the free reserves of the charity at a level which equates to approximately three months unrestricted expenditure.
At the year end, the organisation's total funds were £199,481, all of which were unrestricted. The club are therefore operating within the reserves policy.
Structure, governance and management
a. Constitution
The organisation, which is a registered charity in Scotland, is governed by its Constitution. The organisation is a Scottish Charitable Incorporated Organisation (SCIO}. The Consitution has been updated to allow virtual meetings.
b. Methods of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected at the annual general meeting. Trustees serve for two years with re-election required thereafter.
c. Organisational structure and decision-making policies
The trustees have the power on behalf of the Club to raise, spend and hold funds in a bank, or otherwise, which properly furthers the aims of the Club.
The trustees are responsible for approving policies and the direction of the charity. The implementation of the policies' direction is then carried out by the manager.
d. Related party relationships
The organisation provides a provision of services to the trustees, however this service is provided on the same terms as that to the other service users.
e. Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Page 3
FORTHILL OUT OF SCHOOL CLUB
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles of the Charities SORP (FRS 102);
-
make judgments and accounting estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 22[nd] December 2025 and signed on their behalf by:
==> picture [328 x 65] intentionally omitted <==
(Chair of Trustees) (Treasurer)
Page 4
FORTHILL OUT OF SCHOOL CLUB
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2025
Independent examiner's report to the Trustees of Forthill Out of School Club
| report on the accounts of the charity for the year ended 5 April 2025 which are set out on pages 6 to 14.
Respective responsibilities of Trustees and examiner
The charity's trustees are responsibile for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (‘the Act') and the Charities Accounts (Scotland) Regulation 2006 (‘the Accounts Regulations’). The 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 financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have cor.,e to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with regulation 11 of the Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
-
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 Act and regulation 4 of the Accounts Regulations; and
-
. to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations
-
have not been met; or
-
— to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.
This report is made solely to the charity's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that! might state to the charity's Trustees those matters | am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Dated: 19" December 2025 ICAS
Page 5
FORTHILL OUT OF SCHOOL CLUB
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025
| Income from: Donations and legacies 3 Charitable activities: Fee income Fundraising Bank interest Total income Expenditure on: Raising funds Charitable activities Total expenditure Net movement in funds Reconciliation of funds: Totalfundsbrought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2025 £ 7,791 487,495 1,652 2,387 499,325 - 461,404 461,404 -- 37,921 161,560 37,921 199,481 |
Total funds 2025 £ 7,791 487,495 1,652 2,387 |
Total Funds 2024 £ 8,924 478,824 617 1,925 490,290 |
|
|---|---|---|---|---|
| 499,325 | ||||
| - 461,404 |
112 544,427 |
|||
| 461,404 | 544,539 | |||
| 37,921 199,481 37,921 199,481 |
(54,249) | |||
| 215,809 (54,249) |
||||
| 161,560 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 14 form part of these financial statements.
Page 6
FORTHILL OUT OF SCHOOL CLUB
BALANCE SHEET AS AT 5 APRIL 2025
| Fixed assets Note Tangible assets 8 Current assets Debtors Cash at bank and in hand Creditors:amounts falling due within one 9 year 10 Net current assets Total assets less current liabilities Total net assets Charity funds Unrestricted funds Total funds |
16,822 192,814 |
2025 £ 2,005 197,476 |
28,545 137,578 |
2024 £ 3,178 158,382 |
||
|---|---|---|---|---|---|---|
| 209,636 (12,160) |
166,123 (7,741) |
|||||
| 199,481 | 161,560 | |||||
| 199,481 199,481 199,481 |
161,560 | |||||
| 161,560 161,560 |
The financial statements were approved and authorised for issue by the Trustees on 19[th] December 2025 and signed on their behalf by :
==> picture [95 x 56] intentionally omitted <==
Treasurer
The notes on pages 8 to 14 form part of these financial statements.
Page 7
FORTHILL OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
1. General information
Forthill Out of School Club is a registered charity in Scotland, with charity number SC036248. The accounts are prepared in pounds sterling, which is the functional currency of the charity.
2. Accounting policies
2.1 Basis of preparation of financial statements
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Forthill Out of School Club meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its ch.aritable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 8
FORTHILL OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
2. Accounting policies (continued)
2.5 Government grants
Government grants relating to tangible fixed assets are treated as deferred income and released to the statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the statement of financial activities as the related expenditure is incurred.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following bases:
- 10% straight line Fixtures and fittings - 20% straight line Computer equipment
2.7 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.8 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
2.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Page 9
FORTHILL OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS FORTHEYEARENDED5APruL2023
3. Income from donations and legacies
| Donations Government grants Donations Government grants |
Unrestricted funds 2025 £ 3,087 4,704 7,791 Unrestricted funds 2025 £ 4,500 4,424 8,924 |
Total funds 2024 £ 3,087 4,704 |
|---|---|---|
| 7,791 | ||
| Total funds 2024 £ 4,500 4,424 |
||
| 8,924 |
4. Analysis of expenditure by activities
Service Provision Service Provision
| Activities undertaken directly 2025 £ 448,275 Activities undertaken directly 2025 £ 530,530 |
Support Total costs funds 2025 £ 2024 £ 13,129 461,404 Total Support costs funds 2025 £ 2024 £ 13,897 544,427 |
|---|---|
Page 10
FORTHILL OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
4. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Staff costs Staff expenditure Snacks, etc Toys and equipment Trips Registration fees Rent and property expenses |
Total funds 2025 £ Total funds 2024 £ 411,290 457,789 2,492 2,995 13,965 16,822 3,724 3,535 2,524 1,996 2,411 2,450 11,869 44,943 448,275 530,530 |
|---|---|
Analysis of support costs
| Total funds 2025 £ Printing, postage, stationery and advertising 4,788 Telephone & fax 2,124 Insurance 1,482 Bank charges 1,231 Payroll 1,496 Bad debts 835 Depreciation 1,173 13,129 |
Total funds 2024 £ 4,796 2,008 1,249 953 1,496 2,222 1,173 |
|---|---|
| 13,897 |
Page 11
FORTHILL OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
5. Staff costs
| Wages and salaries Social security costs Contribution to defined contribution pension schemes |
2025 £ 2024 £ 383,967 426,586 20,564 22,971 6,789 8,232 411,290 457,789 |
|---|---|
The average number of persons employed by the Charity during the year was as follows:
| 2025 | 2024 | |||
|---|---|---|---|---|
| No. | No. | |||
| Employees | 24 | 22 |
No employee received remuneration amounting to more than £60,000 in either year.
6. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 5 April 2025, no Trustee expenses have been incurred (2024 - £NIL).
Page 12
FORTHILL OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
7. Tangible fixed assets
| Cost or valuation At 6 April 2024 Additions At 6 April 2025 Depreciation At 6 April 2024 Charge for the year At 5 April 2025 Net book value At 5 April 2025 At_5_April 2024 |
Fixtures and Computer fittings equipment Total £ £ £ 5,652 3,038 8,690 - - - |
|---|---|
| ~~-~~ 5,652 3,038 8,690 3,688 1,824 5,512 565 608 1,173 |
|
| 4,253 2,432 6,685 1,399 606 2,005 1,964 1,214 3,178 |
8. Debtors
| Due within one year Trade debtors Prepayments and accrued income |
2025 £ 2,800 14,022 16,822 |
2024 £ 2,501 26,044 |
|---|---|---|
| 28,545 |
Page 13
FORTHILL OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
9.Creditors: Amounts falling due within one year
| Trade creditors Other taxation and social security Other creditors Accruals and deferred income |
2025 £ 1,732 5,978 2,150 2,300 12,160 |
2024 £ 2,050 3,836 1,856 - |
|---|---|---|
| 7,742 |
10. Pension commitments
The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and totalled £6,789 (2024 - £8,232).
£1,703 (2024 - £1,710) was payable to the fund at the balance sheet date and is included in creditors.
11. Operating lease commitments
At 5 April 2025 the Charity had commitments to make future minimum lease payments under non- cancellable operating leases as follows:
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Not later than 1 year | 4 | 6,430 | |
| Later than 1 year and not later than 5 years | 7 | 4 | |
| Later than 5 years | - | 7 | |
| 11 | 6,441 |
Page 14