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 ap￿intMent 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 sch￿1 care for the children of Healhfield Primary School during term time. Achlov8mgnts and p8rlomianco Heathfield Out of School Club continues to PrOv￿e 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 fina￿131 Stalements of Heathf*lJ 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 eXaminat￿n of the chantyj financial statements ay carried out under section 44(1llcl ol the 2005 Act. In carrying c*rt my examinab.on I have f￿￿)￿d the requirements of Regulaty'on 11 of the Charitses A¢¢ounl$ (S￿nd) 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¢ dra*n 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 actiVrt￿s. 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 y￿r 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$. Fund accountlng Unresiricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Des1gnaled funds are unrestn.cted lunds eamarted by the trustees for particular future project or commitrnenl. Restricted funds are subjected to restrictions on their expendibjre declared by the donor or through the terms of an appeal, and fall into one of SU￿asSeS.. restricted income funds or endowment fund5. Heathfield Out Of School Club (HOOSC) Notes to the Financial Statements {￿lI1￿￿e￿j Year ended 31 January 2025 Accountlng poll¢les (¢onliny6 Incoming resources All in¢oming resources are included in the statement of financial activth'es when enb'dement ha$ 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