COIIP.4NI RF.C.ISTRATION JI IIBF.R: SC.366.134 CHARITI" REGISTRATION NUfvIBER: SC03119611 St Crispin's Out of School Care Association Limited Company Limited by Guarantee Unaudited Financial Statements 30 September 2025 GIBSON MCKERRELL BLIRROIVS LIMITED C hJriLfLd ALcouiiianis ?8 Ruiland Square Edinburgh EHI !BW St Crispin's Out of School Care Association Limited Compani, Limited bv Guarantee Financial Stalements Year ended 30 September 2025 Pages Trusiees, annual report lincorporaiing the direcior's repon) I to4 Independent examiner's report to the inJ51ees 5106 Statement of financial activities (including income and expendiwre account) Siatemenl of financial position Notes to the financial siaiemenls 9t015 The following pages do not form part of the financial statements Detailed siatemenl of financial activities 17 Notes lo the de1211ed slaiem¢ni of financial act1￿.1t7eS 18 St Crispin's Out of School Care Association Limited CompanN' Limited bv Guarantee Trustees, Annual Report (Incorpor2tinR the Director's Report) Year ended 30 September 2025 The trustees. Ivho are also ihe direLiors for ihe purpobes 1)f compans, law, preseni Iheir repon and Ihe unaudiied financial slalcments ot the charit! tor the year ended 30 Seplembcr ?025. Reference and administrgtii'e details Registered ¢haritv name St Q rispin's Oui of School Care Associaiion Limiied Charit!. registration number SC038968 Compani r￿ls¢r¥t10n number SC366334 Principal otTice and registered l Burdiehouse CresLent offlee Edinburgh EH178EX The trustees J Andenon S Guild MaLKen7.ie F. FcTnandcz Calleja R Rccs Independent examiner William A S Gunn CA 8 Rutland Square Edinburgh EHI ?BW Structureg goTrernxnee and management Governing document The organisation is a charitablc companv limited by guaranlce. incorporated on 30th S¢pltmber 2009 and Lommenced iradinB) oti I sl OLtotKr 1009. The L￿mpan￿ was ebtablished under a Memorandum of Association whiLh established ihe objects and POiiTers of ihe charitable company and is &iov¢rned undcr its .4niclcs of Association. In ihe ¢i'¢nt of thc company beingF ￿round up members are required 10 Lontribul¢ an amounl noi exceeding> £ l. nr2anisatlonal structure The chariry has a Board ol- Dircclors of up to l O members ￿h0 meet regularly dnd ar¢ rcsponsible for the strategic dir¢clion and wlicy of Ihe iharily. St Crispin's Out of School Care Association Limited Compani. Limited bl Guarantee Trustees, Annual Report {Incorporgting the Director's Report) Year ended 30 September 2025 Structure. goi'ern*n¢e and management Recruitment and appointmenl of board of direetors The Dire¢tors of ihe company are also ChariTh Trustees for (he purposes of charity law and under the company's Ariicles are known as members ot- the Board ot. Direclors. Under the requiremcnts ot- ¢hc Articles of Association al each Annual Cjeneral Mccling ()l- the Li)mpany. all ihe DireLtors shall reiire I'rom otticc. A Dircclor ii'ho rctircs shall be cligiblc tor rc-cleclion. I'rustee induction and tr2inin2 New trustees are fully bri¢f¢d on ihe workings of the charify. before being inkiied io tak¢ up offi¢¢. Objectives and actii'ities To promoic thc care and cducaiion of childrcn H'iih additional support needs attending St Crispin's school. durings oui ol- SLhvol hours anil sLhoi)I holidays. and to promotc the proi ision of faLilitics for Ihe recreation and oihLr leisure rime occupaiion of such children in the intere41s of soci21 w¢lfare wilh lh¢ objeLi of impro￿]ng iheir Londiiions ot- lite. Achievements and perforniance We oive a hugie amouni io ihe Lommiimeni and enihusiasm of Ihe man￿￿eMent team and the play WL)rkers who delii'er ihese much needed %¢rvices for our childrcn. We conrinue to work In close parrnership iiriih ihe school io delii'er a i'aluabl¢ and high qualily SCtI"icc to as many pupils as possible. 01- Lourse, nune of this would havc IKcn possiblc M'ithout the generous support from a number of c)rganibgitions inLluding RS MacDonald T￿51. Dcrck Sieu'art Trust. Ponion Trusi, Artemis, The Si)urar Foundation, Cordis Trust, Nancy Massey Trnsi and Cyclite UK. Many thanks io everyone who has contribuied io our actil-itics and supported us over this last year. Th¢ directors arc a￿.are that ihc cash ar bank of £37 787 is sliLhtly I0￿'¢r than 20?4 and ihe financial posiiion ol- the Llub remaini impaLt¢d by ￿'age inflaiion and a iougyh fundin¥ raisin¥ environment crcaicd bv broader economiL condiiions ihat ¢xi%l in the UK. We maini¢iin a disciplined approach to managing our costs and in particular we seek io minimise spend on non-siatT r¢laied ¢xp¢ndiiurc and direct moncy iowards deliK'cry of the service. Our administraiion costs remain low, relaliv¢ lo thc scn'ice we deliver. St Crispin's Out of School Care Association Limited Company Limited b!. Guarantee Trustees, Annual Report (Incorpora¢ing the Director's Repor¢) ic•#iiNMthIJ Year ended 30 September 2025 Financial reiiew. l¢yTrn¥rK4dd) Reserves polio. The Board of Dir¢Liors hds considered caretulls, the wlicy io be adopted and has examined The Lharity's requiremenis for ￿￿erVeS in lighi of the main riiks to Ihe organisalion. The Board ot- Dir¥Llors has dcicnninLd rhat ihe unr¢slrict¢d resen'es of ihe Lhdrity Icxiluding reserves r¢ldiinLb to lix¢d asscts and exLluding ihose aiiributttble io dcsiLinaied tundsl %hi)uld noi bc less ihan £fj.000 or ihe Lost of meeiingy ihree mcinihs Ot'ihe chariry s ne( ex￿nditUr¢. whicheN'Lr is Ihe hibih¢r. RSsk polic The m&jor risks to w'hiLh ihe chariiv is expo¥ed, as idcniificd by ihe Board of Dircctors have been rei'iewed and %J"4lcm% hai'c been Lsiablished 10 monitor and miiigale ihose risks. Plans for future period5 Attcr careful CL)nsideratÈi)n. and tollowing a rel'ie￿. ot- the s¢n-icc's long-tern) finanLial sustainability, Ihc directors have taken the difticult (kcision io close the After School Club in June ?0?6 ai the cnd of Ihe SLhool y¢ar_ As a resulT ihe direLiofs' plan io ￿"l￿d up ihe companN' in the next year and cni'isage that all liabilities will be paid. Trustees. responsibilities statement 'Ihe trustecs (who are also the direLiors ol- Si Crispin's Our of School Carc Associaiion Limiied for the purpoge% ot. company law'l arL responsibl¢ for prcparing ihe trusiees, annual rcw)rt and the finanLial staiemenrs in accordance with appli¢able law and rcgulations. Company laii, requires ihc trusiccs 10 prepare finan¢ial siatcmenls tor eaLh financial year. Under thai laii. the trustLes hai'e eleLi¢d to preparc ihe tinancial siatemcnls in accordance ￿'Ith Uniled Kingdom CJen¢rally AcL¢plcd Accouniing Prnctice Iunilcd Kirbgdoni AcLounting Standards dnd appli¢&Lblc law). Under company law thc trusiccs musi noi apprui'¢ the tinancial siaiemenis unless they are qatisfied that they give a true and lair vitt￿. of thL slaie of affat￿ of" Ihc chariry and lh¢ incomc and expendirure of Ihe chariiy for ihai pcrtod. St Crispin's Out of School Care Association Limited Compan), l.imited bv Guarantee Trustees, Annual Report (Incorporating the Director's Report) fcnwrtirl￿e￿J Year ended.10 Sep¢ember 2024 Tru5tees' responsibilities staiement IL"bRrittNed) In preparing these tinancial slatcmcnls. the Iruslccs arc rcquircd io.. seleLt suitable accouniing policies and thcn apply ihcm consistcntly,. obscrvc ihe methods and principles in rhe appltcable Chariries SORP. make judgmenis and accounting esiimaies tha( are reasonable and prudeni; state wheihLr applic8blc UK Accouniing Siandants hai'e been followed, subject 10 any maierial departures disclosed and cxplaincd in Ih¢ finanLial stsiemenis" prepare ihe tinancial staiemcnls on ihc going conc¢rn basis unless il is irLappropri21e 10 presume that the charity will coniinue in operxiion. The trustccs ar¢ r¢sponsibl¢ for k¢¢ping adequaie aLcounting records thai are sufficient 10 show and explain the charitv's transaLtions and disclosc ivith rcasonablc accuracy at any timc the finanLidl posilion of rhe chariiv and enable them io ensure ihai Ihe financial siaiemenis compl}, wilh ihe Charilies and Trust¢¢% I￿￿¢￿[MentS ISLoilandi ALI ?005, Ihe Chariij. ALLounis {SL'Otlandl Re¥iula(ions ?006 las amendedl, and the provisions ot- Ihe Memordndum and AniLles of AssoLiation. They are also responsible tor safeguarding the asseis of Ihe chariry and hence for iaking reasonable steps for ihe prevenLion and dcicLiion of fraud and oihcr i￿¢gU]ar1IIc5. Small compan! proNisions l-his rq)ort ha> been prepared in accordance ii'ith the proN'isions applicable 10 companies entiiled to the small compdnies exemption. The inEStees' annual report was approi'ed on ?6 June 2026 and signed on behalf ot- the board ol- Irusiees by-. S Guild Trust¢e St Crispin's Out of School Care Association Limited Compan!, Limited bi. Guarantee Independent F.xaminer's Report to the Trustees of St Crispin's Out of School Care Assoeiation Limited Year ended 30 September 2025 I report to ihc Irusl¢cs on mv examinaiion of ihe fIT￿ncId] siatemenis of Si Crispin's Out ot Sihool Care Associaiion Limi(ed I'the chari() I for the }'ear ended 30 Scplember ?O)- Responsibilities and basis of report As ihe trustees of thc Lompany land also ils dircLlors fur thr purposc5 vl- L(Impdny laiii) you are rcsponsiblc lur the pieparati()n i)f ihe financial st￿emen1s in aLcordance ￿1th the requiremenis of Ihe Lharities and Truslee Iniiestmeni (Scoilandi .4LI ?OOi {'Ihe ?(M)5 Aci'l. Ihe Chariiies ALLounis ISLOtldndl Rebyulaiions ?0(16 {as amended) and Ihe Companies Acl ?(M)6 {'Ihe 2006 ALI"). You arc sarisfied Ihai Ihe accounrs ot. Ihe company arc nol required by charity" or company law to bc audited and hai'c Lhoscn instcad to hai'c an indcpcndenl cxxmination. Ilaving satisticd myscll- thai ihe accouftts ot- the comp2nv are noi required to be audited under Part 16 ot. th¢ ?006 Act and drc ¢ligible foi independeni examination. I repon in respeLi of my examinaiion of Ihe charilj s acLounis carried out under seciion 4411 Kcl i)f the ?005 Aci. In carrying out my cxaminalion I have folloived ihe requiremenis of Regulaiion I l of the Chariiies Accounts (Scotland) RegFulatiunb 2006 las amended). Indepeudeni examiner'5 Statement SinLe the chariiv is rcquircd b! company la￿. to pr¢par¢ lis accounts on an ac¢rndls basis and is rcbTiSlcrcd ds a Lharity in SLoiland your examiner musi be a member of a bLNly listed in Regyulaiion 11 (21 of ihe Chariiies Accounls (Scotland) R¢gulaiions )006 las amcndcdl. I can confirn) ihai l am qudlitied to undcrtakc ihc cxamination b¢cause l am a registered member of IC AS which is one ol- the lislLd bodics. I have Lompleied my. examinaiion. I confimi that no maitcrs have come lo my atlcnlioTr in conn¢ciion ii'ith Ihe examinaiion giving me cause to bcliLI"C= a¢Lounting records ￿'Cre not kcpi in rcspccl of ihc charity as rcquired by secticin 386 01. the 2006 Act. seciion 44llllal of ihe 2004 Aci and RegulaiiL)n 4 ol- Ihe ?006 Accounis Regyulations: or the financial staiemenis do not accord with those records or with the acLounting r¢quiremenis of Regulation 8 of ihe Charities Accounts (Scoilandl Regyulaiions 2006,. or the tinancial statCTncnts do nol comply with thc accounting rcquiremenls of section 396 Ot- the ?006 Act othcr ihan anv r¢quir¢m¢ni that thc JLLounts gii"c a 'true and tairf vicw which is not a mailer considered as pan of an independeni ¢xaminaiion,' or thL financial sialcmcnis hawc noi becn prLparcd in accordance wiih ihe methods and prinLiples of the Siatemenr of ReLommended PraLiice for a¢¢()unting and reporting by Lhdriiies appli¥abl¢ io Lhariiies pr¢paring Iheir ¢lLLvunis in acLoidanLc ii'iih Ihc FinanLial Reporting Siandard applicable in Ihe UK and Republic of Ireland IFRS 1021. St Crispin's Out of School Care Association Limited Companv Limited b!" Guar2ntee Independent F,xaminer's Report to the Trustees of St Crispin's Out of School Care Association Limited fL'oHtiAHedJ Year ended 30 September 2025 I hai-e no concerns and hai'e come across no oiher maiters in conncction with the examination to ujhich aii¢niion should be drawn in thi5 rep()rt in order io enable a proper undcrstanding ot the accounis to be reaLhed. 'illiatn A S Gunn C'A Independeni Examiner ?8 Ruiland Square Edinburgh HI 2BW 26 June 2026 St Crispin's Out of School Care Association Limited Compan), Limited bv Guarantee Statement of Financial .4ctivities lincluding income ond expenditure account) Year ended 30 September 2025 Unrestricied funds Restric(ed fijnds Tolal funds Total tunds Inc4)me and endow'ments Donations and legiaLI¢S Tot*1 income 48.599 88.947 6.(Y)9 48.599 88,947 Expenditure Expendiiure on charitable aciikities Total expenditure 6.25? 4?.556 48,808 74,626 6.25? 48,808 74,676 Yet lexpenditurellincome and net moi'ement in funds 11531 {56) 1?09) 14,321 Reconciliation of funds Total funds brought torward Toial funds carried foTh'ard 8.206 10.139 38,345 24.024 28.053 10,083 38.136 38.345 The slatcmtnt ot-financial activitics includes all gbains and losses recognised in (he year. All inLomc and cxpendiiure derii"e from conrinuing activities. Thc notes pages 9 10 14 fom part of ihest flknDcial siatemenls St Crispin's Out of School Care Association Limited Compan!. Llmited bi. Guaranlee Stalement of Financial Position 30 September 2025 2024 Current assets Debtors Cash ai bank and in hand 7.269 32.787 1,242 40.Oi6 40.?65 Creditor5: alDOlllIts fallin% due within one ve#r 1.9?0 .9?0 Net current assets 38.136 38.345 Total assets les5 current liabtlities 38,136 38.345 )et asseis 38.136 38.345 Fund5 of the charitv R¢striLtcd tunds Unresrricied liinds 10.083 28.053 10.139 28.?06 Total rharitTr funds 13 38.136 38.345 For the year ending 30 Sepiember ?0?5 the charity w'as entitled to exernption from audii under section 477 of the Companies Act L006 relating to small companies. Directors, responsibilities.. The members hai'e not required the compans. io obiain an audii of ils financial staremenis for the year in qULsiion in accordance ￿'1th secrion 416.. The directors acknou"ledge iheir rc8ponsibilitic8 for COTnplying witlt the requirements of the Act viih respeLI 10 aLcouniinbi reLords and Ihe preparaiion of finanLial siaiemenis. These financial staiements haN'e been prepared in ￿OrdanCe the proipisions applicable io Lompanies subjeLi 10 ihe small companies, regpime. Thcsc linancial staiem¢nts ￿'Cre 3pprofv'¢d by the board of trustccs and authoriscd tor issue on 26 Jun¢ 10?6. dnd are igned on behalf of ihe board bs,: S Guild Trustec The notes on pyges 9 10 IS form p*rt of th¢5¢ financial 5t4tcmcn¢5. St Crispin's Out of School Care Association Limlted CompanTr Limited bv Guarantee Notes to the Financial Statements Year ended 30 September 2025 General information The chariiy is a public benefit entiry and a prii.ate company limiied b} guarant¢e, registered in SLoiland and a regi8iered chariry in SLOtland. The address of the regyisiered oftice is I Burdiehouse Cr souree5 of estimation un¢ertaints' The prepardiion of the financial siar¢mcnts requires managemeni io makc judgemenis. estimates and assumpiions thai alt¢ci the amuunis rew)rted. Thesc esiimaies and judgements are Lontinuallv rel.1¢￿'¢d and ai¢ ba￿d on experienLe orher lactors. including ¢xpeLtations of tuture ¢￿￿ntS thar are bclic￿ed to bc reasonable under ihc circumsthnces. St Crispin's Out of School Care Association Limited Companv Limited b!. Guarantee Yotes to the Fingncial Statements Year ended 30 September 2025 Aceountlng policies (L¥JRiiNwed) Fund accounting UnrestriLied funds are ihosc Thhich can be U>ed ￿'1th1n the company's objcctives. at the disLreiion of th¢ Dir¢Liors. Restrictcd tunds are those which can only be used for particular restricied purposcs within the company's objeLtiiies. Funds are re%iriCted when iheir puryx)se is specitied by the donor. by the terms of an appeal or where ihey are raised for a particular purposc or project. Incoming resources All income is included in the stwemcnl of linancial aclikilies when the ch￿ilY is entitled to Ihe income. &lny pcrforniance relat¢d Lvnditions atiached haK'e bccn mer or are full). within the conirol of (he charity. Ihe income is Lonsid¢rcd probable and thc amount can k qudnlificd wilh reasonable accuracy. The folloiving spccific poliLies drc applied to PdrtiLular caiegyories of income= Donations and granis drc included in full in ihc Statemeni of Financial Aciiviiies when reLunlcd. Limited by guarantee Th¢ Lharity is a Lompany limit¢d by kwar￿(Ce and has no share capital. The liabiliry of each member in the ei.cnt of winding up is limi1￿ TO an amount noi excccding £1. DonaTions and legacle5 Unresiricied Funds Restricied Total b unds Funds 2025 Donations Parental ¢ontributTons Donaiions 5.799 300 5,799 300 Grant5 Granis 6,099 42,500 48,599 Unresiricicd Funds Restricted Total Funds Funds Donations Parenial Loniributions Donaiions 9,447 5.000 CJrants Granis 74,500 74.500 14.447 74,500 88.947 St Crispin's Out of School Care Association Limited Companv l.imited bi. Guarantee Ilotes to the Finaneial Statements IcwwN¢AI) Year ended 30 September 2025 Expenditure on charitable actiiiries b!, fund h-pe Unresiricied Funds Restricted Total Funds Funds 2025 Oui of school care Support ¢OSls 3.1?0 3.132 4).676 3.132 625 42.556 48,808 Unreslricted Funds Resiri¢ied Toial Funds Funds 2024 Out ot'school care Support costs 4,210 3,194 67.?22 71,432 3.194 7.404 67.2?2 74.626 Expenditure on charitable 1et5iltle5 b!. actiTrity Acliviiies undertake direLily Support costs Total funds 2025 Total tund 2024 Oui of sLhool Lare GoN'ernance cosis 45.676 45.676 3.132 71.432 3,194 3.132 4).676 3,132 48.808 74,626 Independent exxmin•tion fees 2025 2024 Fees Pdyabl¢ to thc independeni examiner fi)r- Indcpendent e￿￿lIn￿LI￿n of ihe financial staiements ,920 1,920 .Staff costs The ioial ststT costs and employee benefits for Ihe reporting pcriod are analysed ds follows.. 2025 ?024 Wagy¢s and ￿larIeS 42.556 67,222 The average head count vf cmplovees during ihe year was 81?024.. 91. No empluyee reLeii'ed emplovee benefits of more than £60.0(K> during ihc vcar12024.. Nil). St Crispin's Out of School Care Association Limited Companv Limited bs. Guarantee Notes to the Financial f>tatementS Year ended 30.September 2025 10. Trustee remuneraiion and expenses The Lhariiy trusie¢s all gii'e treely of th¢ir limc and expcnisc without any forni ol- remuneraiion or oTher benefii in Lash or in kind i?02?- £ Njll. No expenses ￿'Cre paid to In151ees during ihc year120??: £ Nil). Debtor5 2025 ?024 TrO (5,000) 17.ii6} 3,0(K)} 10,139 10.083 5.0(K)) 1,000 3.1>00 3.1>00 I 1.0001 13.0001 13.0001 10.139 42.500 142.5561 10.083 At l Oci ?0?3 Ai Income Expcrbditure 30 Scpi 20?4 Derek Siewart Charitable Trust KPE Bank ot. Scotland ArlLmis Foundation RS MacDonald Trust Ponlvn Hvus¢ Trust Peoples Posi¢ode Tnjsi Cordis Charitable Trust JurgF¢n Foundaiion Foundaiion Scoiland Cyclifc NanLy Masscy Trust Soutar Foundation ?6.000 176.0001 {4.0001 15001 15,000) 14.7?2) 13.000) (I 1.0001 17,0001 15.0001 { i.(x)01 00 5.(M)O 12,000 3.￿0 I 1.000 7.000 s.000 1.000 2.861 10,139 2.861 74.500 {67.222) 10.139 All resiricied fvnding covers sraff salaries 14 St Crispin's Out of School Care Association Limited Companv Limited bi. Guarantee otes to the Financial Statements 1i.49RiiM4ed) Year ended .10 September 2025 14. Analysis of Det assets belween fuhds Unresiricted Funds RestriLi¢d Total Funds Funds 2025 Cu￿en[ &S>¢ts Creditors less ihan l year Net assets 29.973 {1,9201 10.083 40,056 11.920) ?8,053 10.083 38,136 Unrcsrricied Funds RestriLted Toial Fundg Funds 2024 Curreni asseis Credilors IL￿s than l ytrdr Net assets 30.126 11.9201 10,139 40,265 11,9201 28.?06 10,139 38.345 Is St Crispin's Out of School Care Association Limited Companv Limited b!. Guarantee Nlgnagement Information Year ended 30 September 2025 The follow'ing pages do not forni part of the financial sta¢ements. 16 St Crispin'5 Out of School Care Association Limited Companv Limited b!. Guarantee Detailed Statement of Financial Activities Year ended 30 September 2025 2025 20?4 Income and endowments Donations and legacies Parenial Lontribuiions Donations Gran(s 5.799 300 42.500 9.447 5.(K)O 74.500 48.599 88.947 Total income 48.599 88,947 Expenditure ExpendTrture on ¢har6table actiilties Wages and salaries Insuran¢c Legal and prot¢ssional fees Telephonc Actii'iti, expenses Siatt'trainin&' 42.556 706 3.13 67,222 686 3,194 1,265 1.239 1.020 962 48.808 74.626 Total expenditure 48.808 74,6?6 Net lexpenditureyincome (2091 14,321 St Crispin's Out of School Care Association Limited Companv Limited b!" Guarantee otes to the Detailed St4temenl of Financial Activities Year ended 30 September 2025 2025 20?4 Expenditure on charitable actiiities Out of school care Aclivities urtdertaken dire£'il)' Saldrics Insurance Tclcphone Activiri, expenscs Stall- iiaining 4?.556 706 1,251 67.222 686 1,265 1.239 1.020 962 45.676 71.432 Governance ¢ost5 Governan¢¢ LOSiS - accouniancy fces 3.132 3.194 Expenditure on charilxble actiiities 48.808 74.626 18