CHARITY REGISTRATION NUMBER: SC042375 Heathfield Out Of School Club (HOOSC) Unaudited Financial Statements 31 January 2025 AME BELL Chartered accountants 20 Wellington Square Ayr KA71EZ
Heathfield Out Of School Club (HOOSC) Financial Statements Year ended 31 January 2025 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
Heathfield Out Of School Club (HOOSC) Trustees, Annual Report Year ended 31 January 2025 The trustees present their report and the unaudrted financial statements of the charity for the year ended 31 January 2025. Reference and administrative detai15 R•gistsr•d chadty nam• Heathfiekl Out Of School Club IHOOSCI Charity rogistration numb•r SC042375 Principal office Heathfield Primary School Heathfield Road Ayr A8 9DR The trust88S Ind•p•nd•nt •xamln•r Structur0> govomancg and manag•mgnt Governing document The ¢harty 1$ trOlled by its governing document, a deeil of trusl, and n$Irty1e$ an unincorporated charity. Recruitment and apintMent of new trustees Trustees are recruited from the parents of children who attend the out of school dub and are appointed al the Annual General Meeting. Objectives and activities To provide out of sch1 care for the children of Healhfield Primary School during term time. Achlov8mgnts and p8rlomianco Heathfield Out of School Club continues to PrOve safe, friendly, sts'mulating and affordable out of school care for an increasing number of pupils of Heathfield Primary School. High quality childcare is provided during term time before and after school, from 7.'30am in the moming and until 6pm in the evening. Ongoing staff training ensures that test practKe stsndaTds are maintained.
Heathfield Out Of School Club (HOOSC) Trustees, Annual Report f¢ontinuedJ Year ended 31 January 2025 Flnan¢lal revlew Reserves policy The Trustees policy is to hokl reserves equivalent to three months expenditu. At the year end there were sufficient Unrestricted Funds to meet this policy. The trustees, annual report was approved on 24 April 2025 and signed on behalf of the board of trustees by..
Heathfield Out Of School Club (HOOSC) Independent Examlnerfs Report to the Trustees of Heathfield Out Of School Club IHOOSC) Year ended 31 January 2025 I report lo the trustees on my examination of the fina131 Stalements of HeathflJ Out Of School Club (H(scI I'the ¢haWI for the year ended 31 January 2025. R••pon•lbllltl•s and bul• of rnport As the trustees of the ¢hanty you are respwsible for the pwra1] of the financia statements in a¢cordan¢e wth the requirements of the Charitses and Twslee Investment IS¢ollandl Act 2005 Ilhe '2005 Act'l and the Charib'es Accounts Iscodandl Regdab'on8 20C6 la$ amended). You are 8ali8fied that your charity is not required by charty to be audited and have chosen instead to have an Independent examinallon. I report in respect of my eXaminatn of the chantyj financial statements ay carried out under section 44(1llcl ol the 2005 Act. In carrying crt my examinab.on I have f)d the requirements of Regulaty'on 11 of the Charitses A¢¢ounl$ (Snd) RegLlation$ 2006 las amended). Ind•p•nd•nl •x•mln•f• tst•m•nt Slnce chadty has prèpared ft8 accounts on An accnJal• ba8L8 your examlner must be a member of a body listed in Regul'on 11121 of the Chanties Accounts Iscodandl Regulab"Ms 2006 {a8 amendedl. l Can iflrM that l am qualified lo undertake the examination because l am a registered memker ol ICAS vthKh is one of the h'¥leil bo(lies. I havo completed my examination. I conffim that rn matter# havo come to my attention givln9 me cause lo belleve that In any matertal Mpect accounting records wtre not kept as required by Jedion 4411llal of the 2005 Act arld Regulats'on 4 of th? Charib•s Account$ (Scollandl Regulats'ons 20C6 {as am•nd•dl,' or the financwl staterner do not accord %ith those records.. or the financial Statements do not comply wth accounting requlrement8 of R•gLIth'on 8 01 the Charilles Ac¢ounts (Scotland) Regulations 2006 las amended). I have no conc•rns and have Gome acrou rK• ¢)Iher matters in connfyction with tho examinati lo i•hich attent'on should b¢ dran in this T?rt in Ixder to enable a proper understanding of thtr account5 to be reached. James Bell & Co Chartered Accountants 20 Wollington Square Ayr KA7 1EZ 24 Aprl 2025
Heathfield Out Of School Club (HOOSC) Statement of Financial Activities Year ended 31 January 2025 2025 unrestn.cted funds Total funds 2024 Total fvnds Incomt and endowinents Charitable actiwties 78,807 78,807 76,555 Total income 78,807 78,807 76,555 Expenditure Expenditure on charitable actiV.eS Total expenditurn 83,248 83,248 77,980 83.248 83,248 77.980 Not oxpondltur• and net mo¥om•nt In fvnds 14.4411 14,4411 11,4251 Ro¢on¢illation of funds Total funds brought forward Total funds carrlod forward 27.742 27,742 23,301 29.167 23.301 27,742 The statement of financial actiwts.es includes all gains and losses recognised in the year. All income and expenditure derive from continuing actiVrts. The notes on paye$ 6 to 10 fomi part of these flnanclal statements.
Heathfield Out Of School Club (HOOSC) Statement of Financial Position 31 January 2025 202S 2024 Current assets Cash at bank and in hand 28,295 30.354 Crodltors.. amounts lalllng du• w4ithin ono yr Net current a55ets 11 4,994 2,612 23,301 27.742 Total assets less current liabilities 23.301 27.742 Ngt assots 23,301 27,742 Funds of th8 charity Unrestricted funds 23.301 27.742 Totsl Charity funds 13 23,301 27,742 These financial slalements were approved by the board of trustees and authorised for issue on 24 April 2025, and are signed on behalf of the board by.. The notes on paye$ 6 to 10 fomi part of these flnanclal statements.
Heathfield Out Of School Club (HOOSC) Notes to the Financial Statements Year ended 31 January 2025 G•n•ral Inforniatlon The charity is a public benefrt entsty and a registered charrty in Scotland and is unincorporated. The address of the principal office is Heathfield Primary School. Heathfield Road. Ayr. KA8 9DR. Statemont of ¢ompllanc• These financial statement5 have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republi¢ of Ireland,. the Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Charities and TTLlStee Investment (Scotlandl Act 2005 and the Charity Accounts (Scotland) Regulats'ons 20[ {as amended). Accounting polici Basis of proparation The financial statements have been prepared on the historical c05t basis, as modified by the revaluation of certain financial assets and liabiliti'es and investment properties measured al fair value through in¢ome or expenditure. The financial statements are prepared in sterfing, vknich is the fvnclional currency of the entity. Golng conc•m There are no material uncertainties abtyjl the chanty's abilrty lo continue. Judg8ments and k8y Sourcos of estlmatlon uncertalnty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors. including expectations of future events that are bel*ved lo be reasonable under the or¢umstance$. Fund accountlng Unresiricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Des1gnaled funds are unrestn.cted lunds eamarted by the trustees for particular future project or commitrnenl. Restricted funds are subjected to restrictions on their expendibjre declared by the donor or through the terms of an appeal, and fall into one of SUasSeS.. restricted income funds or endowment fund5.
Heathfield Out Of School Club (HOOSC) Notes to the Financial Statements {lI1ej Year ended 31 January 2025 Accountlng poll¢les (¢onliny6 Incoming resources All in¢oming resources are included in the statement of financial activth'es when enb'dement ha$ passed to the charity., it is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following Specific policies are applied to particular categories of income.. income from donations or grants is recognised ¥then there is evidence of entiUement to the gift, receipt is probable and its amount can be measured reliabty. legacy income is recognise<l vthen receipt is probable and enliuemenl is estsblished. income from donated goods is measured at the fair value of the goods unless this is impracli¢al lo measure reliably, in ¥thich case the value 15 derived from the eosl lo the donor or the estimated resale value. Donated facilth'es and services are recognised in the accounts when receive<l rf the value can be reliabty measured. No amounts a included for the contribution of general volunteers. income from contracts for the supply of services is recognised the delivery of the contracted service. This is classified as unrestricted fvnds unless there is a conlraclual requirement for il to be spenl on a particular purpose and returned if unspent, in vthich case it may be regarded a$ reslricled. R••ourco8 •xwnd•d Expendrture is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT 1¢h cannot be lully recovered. and is classified under headings of the slalemenl of financial activities to sthich tt relates.. expenditure on raising funds includes the costs of all fundraising ath"vilies, events, non- charitable trading aclivilies. and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charilable aims for the benefft of its beneficiaries, including those support costs and costs relating lo the govemance of the charity apportioned lo charitable aclivilies. other expendrture includes all expenditure Ihat is neither related to raising funds for the charity nor part of its expendrture on charrtable activthes. All costs are allocated lo expenditure Categories refie¢b"ng the use of the resource. Direct costs attributable to a single aclivty are allocated diredy lo that acliwty. Shared costs are apportioned befven the actiwtses they contribute to on a reasonable, justifiable and consistent basis.
Heathfield Out Of School Club (HOOSC) Notes to the Financial Statements {lI1ej Year ended 31 January 2025 Charltsblo actlvltl•s Unrestricted Total Funds UnstriCted Total Funds Funds 2025 Funds 2024 Fees Registrabon fees 78,165 642 78.165 642 75,865 690 75,865 690 78,807 78.807 76,555 76,555 Exp•ndltur• on ¢harltsbl• actlvltles by fvnd typ• unrestn.cted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Charitable acb'vitie$ Support costs 76,568 6,680 76.568 6,680 71,788 6,192 71,788 6,192 83,248 83,248 77,980 77,980 Exp•ndltur• on charltablo actJvltl•s by a¢tlvlty ty Activities undertaken *Jirectty Support costs Totsl fund$ 202S Total fund 2024 Charitable acb'vilie$ 76,568 6,680 83,248 77,980 Analysls of support co$t8 Charitable acliwlies Total 202S Total 2024 Premises Communicaty'on$ and IT General office Finance cos15 Governance costs Insurance Li¢ences and training Household and cleaning 63 329 205 182 63 329 205 182 4,366 854 350 331 115 328 179 4.368 736 854 350 331 130 6,680 6.680 6.192 Indendent examination fees 2025 2024 Fees payable to the independent examiner for". Independent examinatson of the financial ststements Other assurance services 1.770 2,016 1.740 2,078 3.786 3,816
Heathfield Out Of School Club (HOOSC) Notes to the Financial Statements {lI1ej Year ended 31 January 2025 Stsff Costs The total staff costs and employee beneffts for the pOn9 period a analysed as follows." 2025 2024 Wages and salaries 70,413 65,804 The average head count of employees during the year was 512024.. 51. The average number of fultIme equivalent employees during the year is anatysed as follows.. 2025 No. 2024 No. After school Administration No employee received employee benefrts of more than £60,000 during the year12024'. Nill. 10. TN8ts0 r•mun¢ratlon and eXn5*S There was no Iruslees, reMUneraln for the year ended 31st January 2025, nor for the year ended 31st January 2024. Trustees receive a discounl on fee$ ranging from 10% to 20%. There were no trustees. expenses paid lor the year ended 31st January 2025 nor for the year ended 31st January 2024. 11. Cradltors: amounts falllng du• wlthin ono yr 2025 2024 Accruals and deferred i10me 4,994 2,612 12. Deferred Income 2025 2024 Amount deferred in year 2,323
Heathfield Out Of School Club (HOOSC) Notes to the Financial Statements {lI1ej Year ended 31 January 2025 13. Analy$l$ of ¢harltsble funds Unrestricted funds At l February 20 24 At 31 January 2 025 Ir)me Expenditure General funds 27.742 78.807 183,2481 23,301 At 1 February 20 23 Al 31 January 20 24 IrlMe Expenditure General funds 29,167 76,555 177,9801 27,742 14. Analy$ls of n•t a88•ts betwoon funds Unrestricted Total Fund8 Funds 2025 Current assets Credrtors le55 than 1 ye4r Nèt a$$•ts 28,295 14,9941 23,301 28.295 14.9941 23.301 Unrestricted Total Funds Funds 2024 Current assets Creditors less than 1 year Not a880ts 30.354 12,6121 27,742 30.354 12.6121 27.742 15. Rglatod partles There were no relaled paty transaction$ in the year ended 31$t January 2025, nor in the year ended 31st January 2024. 10