STOW KIDS CLUB ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Scottish Charity Numbar SC043975
STOW KIDS CLUB CONTENTS Trustees, Annijal Report Independent Examiners Report SldleiTlellt of R¥Tripts and Payments qtalpmo.nt nf Ralances Notes to the Accounts
STOW KIDS CLUB Trustees, Annual Report for the year ended 31 August 2025 The trustees have pleasure in presenting their rèport logether with the financial statements for ihe year ended 31 August 2025. Scottish Charity Number: SC043975 Trustees Katy Birchall. Chairperson- appointed 23 September 2024 Antonia Wesley. Secretary- appointed 23 September 2024 Bob Reid, Treasurer- appointed 23 September 2025 Ftosi¥ Alli3ton Tracey Stewart- resigned 24 Juty 2025 Amy French - resigned 23 September 2024 Laura Hardie - resigned 23 September 2024 Julic Wood rewigned 23 September 2025 Kal Custard - resigned 20 January 2026 Laura Weir- resigned 9 July 2026 Charity's Principal Addr@ss Stow Pr.mary School, Station Road, Stow, Galashiels, TD12SQ Governlng Document The charity is a Scottish Cliaritable Incorporated Orqanisation {SCIOI sel up on 30 April 2013 with a new constitution. The charity was previously an unincorporated asswialion bul changed rts legal form to a SCIO. Some minor changes lo the Constitution were approved on 6 September 2023, -tec- from four lo nine. which included in¢rea¥ing the maximum numb¢r of tru- Recruitment and Appointment of TrustOe8 All of the trustees are appointed or reappointed by the members at our Annual General Meeting, which 18 held in Saplomber or throu9hout the year where the TrLislp.p.q dp.p.m fit. Objectives lind Activities ChariLiblÈ PurpDSeS Our purposes, as recorded IN our conslitulion, are.. To promoie Ihe care anu education of childreii ul bdivol ag¢ Primary one to Seven, in need of care during out of school hours and to promote the provision of facilities for the recreation and other leisure lime wcupation of such children in the interests of social welfare with the object of improviilg their conditions of life. To <idvdllGe the education and training of persons providing uCh care and edLtcation recreational facilities. Activities and Achievements During Ih.c ycar our Acfiivitie and Achievements aro.. We have engaged the children in the weekly planning of activities at the club uslng the Curriculum of excellence as a guide for person81 development Streamlined policie8 and procedures All thc -taff ore SSSC regi61arad The billing and financial aspect has been improved
There is now a structure to adivilies and the appearance of the club environment has been improved Financial Review Our main source of funding is tees which are cnarge(J to P8renis. The biggest cost to the club is wages 2nd contracl staff costs. which was £23.032 in 20251£31,147 in 20241. Reserves The club has a defiGit of £2,937 for the year. The club held unrestricted funds of £2,711 al the period end. The trustees, policy is to relain 2 months, worth of normal running costs in order to meet commitments and to cover any unexpected expenditure. This may prove difticult lo maintain depending .n future grants and funding. Plans for fjture period The club continues to 0rate using contract siaff members from Schools Out, an out of 5chuvl provider in the Borders. In the longer term, the intenllon was that Schools Out would lake over the fiill riinning nf thg. r.lijb and the charity would be closed. This is no longer the case and the club is now looking to move to a WOTking relalionship with Schools Oul where Ihey tske over Ihe day-Io•day management of the club. while tlie Lli(Irily ieiiidlllb iii ylaGe to oversee. The club ha3 received a grant to support us in this transition pertod and to cover any loss of income during holiday clubs. The Trustees declare that they have approved the Trustees, report above. Signed on behalf of Ihp nhanty's Trustees Katy B1hall, Chairperson Dale
Independent Examinerfs Report to the Trustees of Stow Kids Club I report to the charity trustees op. my examination of Ihe accoums of the charity for the y¥ar elided 31 August 2025 which are set out on pages 5 10 7. Respective responsibilitie5 of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the lerms of the Charities and Trustee Inveslmenl IS¢otland} 2005 Acl and the Charities Accounts {Scollandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Id} of the Accounts Rcgulation" does not apply. It is my responsibilty to examine the a¢¢ounls as required under section 4411} Icl of the Act and to state whether particular matters have come to my attention. Baeie of indop•na•nt •xamin•Vs $t•tament My examin¢ilion is carried out in accordan with Regulatlon 11 of Ihe Charities Accounts (Scotland) Kegulation: 2UU6 las amendeiJl- An examlnatlon Includes a review of Ili¥ dul)ll1)Y reGords kept hy thp. phArity And A enmparison of the accounts piesenled with those records. It also includes consideration of any unusual itern5 01 disclosures in Ihe accounts, and seeks explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence thdt wf)uld le4uil iii an audit, aiid Gonsequ¢nlty I do nol expre88 an audit opinion on the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention= which gives me reasonable cause to believe that in any material respect the requirements." lo keep accounting records in accordan with Section 4411) la) of the 2005 Ad and F<%ulalion 4 01 Ihe 2UUb Accounis Regulaiions,. and to prLparp grr.niintq whir.h armrd with the accounting records and Comp wrth Regulation 9 of the 2006 Accounts Regulations,. have n-l been rnet. or lo which, in my opinion, attention should be drawn in order to enable a proper understanding of the account& to be reached. ivien Hogg CA The Inslitute of Chartered Accoijnlants of Scotland JRW Hnog % T.nrb1Jrn CA Rikerside House, Ladhope Vale, Galashiels, TD11 BT
STOW KIDS CLUB STATEMLNT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Year endett 31 August 2025 Peiivd elided 31 August 2024 Notes Receipts Grants Fundraising Charitable artIlieS - Aft& s¢h¢xJl & holiday club fo8$ 2,56'1 70 22,286 550 667 34.116 Total rc¢eipts 35.333 Payments Fundraising cogt Cost of charrtable aclivf(ies Governance costs 37 33,004 2,566 3S,807 25,t533 2,052 Total payments IDefi¢illlSurplu5 for year 2,967 273 All funds are ur,reslricled Tlie notes on page I fom an integral part of these accounts
STOW KIDS CLUB STATEMENT OF BALANCES FOR THE YEAR ENDED 31 AUGUST 2025 2025 2024 Funds rèconcillatlon Opening bank and cash introdud IDeficit}JSurplu# lor year 5.678 12.9671 5,952 12731 Closing bank and cash balances 2,711 5,678 Bank and eèsh balances Bank current atcount i4sn In hand 2,711 14 2,711 5,678 All funds are unrestmcted The Club has oulslanding liabilities of £nil {2024.. £1421 al the period end whKh are not reflected Tlie notes on page 7 fomi an inte9ral part of these accounts Approved by the Trustees and signed on their behalf Katy Birchall Chairp3rson
STQVI KID& GLUB NOTF.S TO THE ACCOUNTS OR TME YEAR ENDED 31 AUGU&-T Z025 l Basi$ ol pr•paration The accounts have bepn ppared on the Rece1pts and P8ymenls basis, and in accordance with th& Charilios and Trusleg Invastmont Iscotlandl Act 2005 and the charit$ Acu)unts Iqpnll2nrll Rp.oljlAtrt ?n06 jas amended). 2 Naturè and purpose of fund¢ All the funds ale unrestiicted and tnay LE used al the disctelion of the tmstees ID furtherance of the cbjer.ls of the Gharity. ¥whi¢h arc te provide an after Bthool cr h¢lOay Care seNice for the children in Stow and Surrounding areas in a fnendly and safe ènviromeni being run by qL31if*4 siaff. 3 Rolated party tran8a¢tlon$ The Ii'.5188s did not receive any remJTreralion or during the ye8r12024..Nill The trustees receive expense reimbursarnents only where they purd)ase iterns on behalf of the Club. The trustees and CDmmittee are all customers ot the Llub an(J pay on ine sarne tems as ali oiner p8r8nts. 4 Re¢eipts 2025 2024 Grants reGeived Foundation Sto>nd Stow Cnmmunily CoJn¢il IirgiD Money 2.409 152 250 300 550 Fundrd151ng 70 ss-, Charitsblo activiti95- Aftèr school & hOlaY dub foes 22,286 34.116 S C1 of ¢haritable activitiès 2025 2024 WaaAs and National Insuran f•onliibulion5 Conlrscl s18 Con5um•bWs #nd #ctivit$ Mem:: ership5 insUrnce MIS11¥•0y$ 9,555 13.477 2.039 31.147 1.189 210 372 87 33,004 345 417 25.835 6 Govornancè costs 1025 2024 Inaepen¢lelli exatnlnaiSon Accountency leeo Subs¢riplions 600 1,286 1,859 307 2.568