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 0￿rate 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 B1￿hall, 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¥ d￿ul)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 artI￿lieS - 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 introdu￿d
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 p￿pared 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.oljlAt￿rt￿ ?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 & hOl￿aY dub foes
22,286
34.116
S C￿1 of ¢haritable activitiès
2025
2024
WaaAs and National Insuran￿ f•onliibulion5
Conlrscl s18
Con5um•bWs #nd #ctivit￿$
Mem:: ership5
insUr￿nce
MIS￿11¥￿•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