West End Out of School Club
West End Out of School Club Financial statements for the year ended 31 July 2025
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West End Out of School Club
Independent Examiner's Report for the Year Ended 31 July 2025
| report on the financial statements of the charity for the year ended 31 July 2025. which are set out on pages below.
e« Respective responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention
e Basis of Independent Examiner's Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the 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 financial statements
« Independent Examiner's Statement In the course of my examination, no matter other than noted above has come to my attention:
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1 which give 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 2005 Act andRegulation 4 of the 2006 Regulations, and
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: to prepare financial statements which accord with the accounting records and complywith Regulation 9 of the 2006 Regulations have not been met, or
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2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached
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West End Out of School Club
Statement of receipts and payments for the year ended 31 July 2025
Statement of receipts and payments for the year ended 31 July 2025
| Total | Total | ||
|---|---|---|---|
| Funds | Funds | ||
| 2025 | 2024 | ||
| Receipts £ | |||
| Fee income | 195,217 | 161,759 | |
| Bank interest | 520 | - | |
| Other | - | 6,391 | |
| 195,737 | 168,150 | ||
| Payments | £ | ||
| Cost of charitable activities 1 |
193,056 | 167,732 | |
| Governance costs | 270 | 220 | |
| Total payments | 193,326 | 167,952 | |
| (Deficit)/surplusfortheyear | 2,411 | 198 |
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West End Out of School Club
Statement ofbalances as at 31 July 2025
Statement of balances as at 31 July 2025
| Total | Total | |
|---|---|---|
| 2025 | 2024 | |
| Funds reconciliation | ||
| Cash at bank and in hand 31 July 2024 | 52,294 | 52,096 |
| (Deficit)/surplus for the year | 2,411 | 198 |
| Cash at bank and in hand 31 July 2025 | 54,705 | 52,294 |
| Total | Total | |
| 2025 | 2024 | |
| Bank and cash balances | ||
| Cash in bank | 54,705 | 52,294 |
| 54,705 | 52,294 |
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West End Out of School Club
Notes to the financial statements
|. Basis of Accounting These financial statements have been prepared on the Receipts & Payment basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
| 1 | Cost of charitable activities |
|---|---|
| Wages and pension costs | 154 365 |
| HR | 900 |
| Play material | 4 590 |
| Catering and consumables | 6.674 |
| Staff/volunteer expenses (inc training) | 3,020 |
| Insurance | 1,157 |
| Trips and activities | 1,501 |
| Bank charges | 797 |
| Rent | 10.207 |
| General expenses | 5.007 |
| Registration and membership costs | 3,596 |
| Accounting and payroll costs | 1.242 |
| 193056 |
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