APPENDIX 1 oscr,- Period start date Day_ Month Year 01 07 2023 Period end date Month Year 06 2024 Da 30 To Office of the Scottish Charlty Regulator Reference and administration detalls Charlty name Other names charlty Is known by Registered charlty number Charity's prlnclpal address Cambusbarron Community Out of School Club cosc SC044035 Names of the charlty trustees on date of approval of Trustees, Annual Report Trustee name Offl¢e (if any) Dates acted If not for whole year (or body) entltled to
APPENDIX 1 Reference and administration details Names of all other charlty trustees durlng the perlod, If any, (for example, those who reslgned part way through the flnanclal perlod) Dat Structure, governance and management Type of governlng document The charity is governed by a constitution Trustee recrultment and appolntment One parent from each family which uses the service pays a membership I fee and is a member and therefore entitled to vote at the AGM. AII members are invited to the AGM at which all trustees resign and members are asked to volunteer to be trustees (there is some constitutional I requirement for continuation of two trustees, at least one of whom should be an office bearer). The trustees are then ratified or elected by the members (the constitution allows a maximum of 12 trustees). Objectives and activities Charitable purpos4s The organisation's principal purpose is to provide affordable, accessible and high quality out of school care for school age children living in Cambusbarron and surrounding areas. Our charitable purposes (as defined in the 2005 Chanties Act) are as follows: i) the advancement of education.. the provision of creatsve, artistic and physical play and learning opportunities. ii) the advancement of citizenship or community development.. fostering a 'community' ethos that links the OOSC wth the Cambusbarron community through the co-operation of parents and local organisational partners; fundraising and related activities; and opportunities for local volunteer skill development. iii) the provision of recreational facilities-. asS to indoor and outdoor spaces to athieve the above. Summary of the maln activities In relatlon to these objects To offer a play and care environment that respects and welcomes the differences ! of its users; provide stimulating age~appropriate play and recreational activities; provide Informal leaming opportunities through play; provide a safe and secure care environment for children, promoting a sense of 'pla, and belonging and of being valued in a caring environment and community; communicate effectively with parents and carers in order to support their child's needs, be mindful of the | health and educational outcomes for Scotland identified by the Scottish govemment, deliver significant benefits to the Cambusbarron community:
APPENDIX 1 Achievements and perforniance Cambusbarron Community Out of School Club operated for ten years, endeavouring to be a quality care provider for school aged children in the Cambusbarron area. Summary of the maln achlevements of the charlty durlng the flnanclal perlod The Board determined the charitable operation untenable as per Board meeting in January 2022, and resolved to cease the operation of the club as of February 2022. The club ceased to operate as of 11 February 2022, mainly due to two factors: 1) difficulty in recruiting qualified staff, including a manager; and 2) the impact of continued reduction in demand for services, largely due to the COVID pandemic. As such, fee income was nil for the reporting period 23124, as was the fee Income in 22123 prior reporting period. Fee income 21122 was £9,671, which followed declining fees trend from 20121 fee income of £11,363, 19120 fee income of £24,781, and significant decline from 18119 pre- pandemic fee level of £48,590. Expenses also reduced significantly due to the cessation of the club, with the only expense incurred in 23124 related to HMRC payments. The charity has remained dormant through the 23124 reporting period, with a reserve continuing to be held. The Board resolved to retain dormancy and reserves for a period of three years from date of closure, to February 2025, at which point if service was not resumed, the charity would be wound down and reserves distributed in line with the Charities Act. As at February 2025, the charity are in the process of completing the OSCR Application to consent to Wind-up or Dissolve a Charity. Financial review Brief statement of the charity's policy on reserves VlISt in operation, the goal of the club was to ensure a minimum three month reserve of funds. On cessation of the club, remaining reserves will be held in line with Board resolution for three years in the case that the club may restart, but in the case the club is folded, the reserves will be distributed in line with the Charities Act.
Detalls of any deflclt None Donated facllitles and servlces (If any) None
APPENDIX 1 Other optional Inforniation Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) sition (e.g. Chalr) Trustee Secretary Date 11121202S
APPENDIX 2 OSCR Cambusbarron Communlty Out Of School Club Recel ts and ments accounts SC044035 For th• p•rlod Irom 01 07 Q123 06 2024 Sectlon A Stat•ment of rncelpts and pavments Unr••trlct•d lundi R••trlct•d fundi Exp•ndabl• •ndowwh•nt lund• P•rnuii•nl •ndowm•nt fund• Total fund• curr•nl p•rlod Totsl fund• la•1 p•rlod raaf••l £ n•arn•l t to n•4rnJl I lo nMrn•l ¢ lo n•ar••l £ lo n•arn•l £ Donati(N 21 (irants R•ceipt3 trDm fundrai GrDSI r•coiO9 Incom• from Inv•slm•nl• oth•r than land and tIldin Ronlg tro d & lIding8 Gr033 rnceiO3 fmm h•r chantable ies g •aivitios A I Sub total 21 A2 R•c•lpts from aJs•t & Inv•stm•nt ial•• PrDceeos from sale of fixed assets Proceeds trom sale of Investments A2 Sub total Total recelpts 21 A3 PayTrnnts Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to chantable activities Grants and donations Govemance costs Audit I Independent examination Preparation of annual accounts Legal costs Other 200 200 11 A3 Sub total 200 200 11 A4 Paym•nts r•latlng to ass•t and Inv•stm•nt mov•m•nts chases of fixed assels Purchase of Investment3 A4 Sub total Total payments 200 200 11 Net receipts / (payments) (200) 1200) 10 rs t (from) fund8 urp eflcit) for year (200) 1200) 10
SC044035 APPENDIX 2 Cambusbarron Community Out Of School Club Section B Statement of balances Exp•ncl•bl• •ndowni•nt luiid• to n•ir•il É P•mi•n•nl •ndowm•nl fund• lo n••r•AI É To1 curr•nl p•rlod lo n•arv•l £ TolAI IA•t p•flod Unr••trlcl•d lund• R••trlcl•d Iwidq Categorles Detail lo n•ir••l t lo n••r••l t 4,821 4,811 B1 Cash funds Cash and bank balances at sLqrt ol ye 2,859 2,262 12001 10 SurF4us l (defial) sho%*n payments lccounl r•c•iPtg (200) 4,121 4,821 Cash and bank balanc•• at •nd ol y•ar (Agree ba ts •nd plynnIS Is)) 2,359 2,262 Fund lo whlch ••••l b•long• marts valu8lion lo n••rn•t £ to n•ar••l £ B2 Inv••tnxnts Total Fund to whlch i•••t b•long• Coll (If •vallabl•) to n•ir••t £ Curr•nt valu• (rf talls to n•ir••t £ to n•ar•sl £ 4,882 4,882 B3 Other assets Fee Debtors Total 4,882 4,882 Fund lo vthlch Ilabilrty r•lat•J Afflount du• to n•Ar••t £ LAAt y•ar to n••rnst £ tall Total Fund to whlch Ilabilrty rnlatss Amourrt du• (•stsmat•l to n•ar•6t £ Last y•4r Details to n•ar••l £ Co nt liabllltles Total Date of approval two trus ••s Slgnature Prlnt Name Isl 2g cco une 24 FINAL I ta alances December 2007
APPENDIX 2 Cambusbarron Community Out Of School Club Sectlon C Notes to the Accounts SC044035 C1 Nature and purpo80 of funds (m8y be stated on analysis of funds worksheets) Type ol activity or project supported Indlvldual I In•UtutJon Numb•r ol grants m•d• C2 Grants Totsl C3a Trustee remuneratlon If no remuneration was paid during the period to any charity trustee or person connected to trustee cross this box (otherwise complete section 3b) Authority under whlch pald C3b Trustee remuneratlon - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Numb•r of tru•t••s C4b Trustee expenses - details Tran•actlon amount (£) BalAnc• outstanding at •rtod •nd Nature of relationship Nature of transaction C5 tru tions wlth and connected on une 2024 FINAL / Notes December 2007
APPEN'DIX 2 SCQ44035 COOSC accounts to 30 June 2024 FIN4L l Notes DePrr, £d 4J7
APPENDIX 2 Addltlonal analysls (1) Cambusbarron Communlty Out Of School Club SC044035 An4qly•l• ol r•c•lpt• and paym•nt• 1 Donatlon• Unr•8trfo¢•d nda Exp•ndabl• •ndowm•nt lund• to n•ar••l t P•fman•nl •ndowm•nt fvnd• to n•arn•l e PIMtrloe•d fund• Total ourr•nt p•rlod Total last p•rlod n•ir••i t 4mazM Euror lo n•ar••l £ lo nMrn•l £ n•vMI £ 21 Total 21 2 Grantg Unr••trlct•d fvnd• lo nur•sl £ R•strlot•d fvnds to n•ar•st t Total ¢urr•nt p•rlod to n•arn•l £ Total lajt p•rlod lo near1 £ Total 3 Gross receipts from other charltable activitles Unr•strl¢t•d fvnds Exp•ndibl• •ndowm•nt fund• ID n•ar••t £ P•rman•rrt •ndowm•nt funds to n•arval £ R•itrl¢t•d funds Totsl curr•nt pwltxl T¢Xal last p•riod to rMarnJt £ to n•arv•t t lo n•ar £ Total 4 Payments relatlng directly to charitable actlvitie8 Unr•strlct•d funds Exp•ndabl• •ndowm•nt fundg to n•ar•At t P•rnn•rt •ndo fvnd• to £ R•strlct•d funds p•riod Total last p•rlod to n•ar••t £ to n•ar•st £ Totsl SCC144035 COOSC accoLmts to 30 June 2024 FINALAdditicnal r8$ (1)
APPENDIX 2 Cambu3barron Community Out Of School Club SC044035 Additional analysls (2) S Br•akdown of unr••trlct•d fund• UnfY•lrlc to fund l iil•r Lrf Iutid (Jnn4•irtK-l•d lund 2 1111•1 n4nNJ frf luixl b•lf.M Iliiirqtt ILied lJiW¢ iliir.lad nafft• ol liiii belij 114rY ol luTrd lo G•n•rnl tund• Total unr••trlcl•d lund• Tothl unr••trlcl•d R•c•lpt% Doiialions Ltyau•• Cjrwitj Receipts trorn lundraisin (>fDSS tra(*ng rfrceipls Incne rnstments olh•r than land and tildIng3 Rents In)m lind & buildin ifDSS receipis from olh8f chanlable activities Sub total p•rlod 21 activibes 21 R•c•lpt• from ai8•t & Inv••tm•nt $11•g Proceeds from sale ol fixed assets Proceeds from sale ol Investrnentj Sub total Total rnc•lpts 21 m•nts Expenses for lundr81sing activlties Gross trading panentS Investrnent management costs Payments laling directly to chantable actsvitses Grants and donatsons Governance cosis Audit I Independenl examination Preparation of annual accounts Legal costs Oiher 200 11 Sub total 200 200 11 Paym•nkn r•latlng to au•t and Inv•stm•nt mov•rn•nts Purchases of fixed assets Purchase of Investments Sub total Total paym•nts 200 11 200) 10 Transfern to l (from) funds Surplus / (d•flclt) for y•ar {200) 1200) 10 Nature and ose of funds Other payments relate solely lo HMRC payments. ur 5C044035 CWSC account3 to 30 June 2024 FINALAdditsonal noteg (2) Decamb•r 2CQ7
APPENDIX 2 Cambusbarron Communlty Out Of School Club SC044035 Additional analysis13) 6 Br•akdown of r••trlct•d lund• R(4Jlrt¢tkJd lund Rpitrlr,Ivd liind Rp,liic Ind liind Ro4irlrl¢(I liind nloi name ol a . vntvi nimo ol J filme 01 4 . onlvr nm4h, of liiiid balow Fund•d Spac•• IFoundatlon Scotlind) 8tiff tralnlng Total r•strfct•d Total r••trlct•d lundj p•rlod R•c•lpt• DTh)atKMII Grnnts ReceiPI3 ITDM fundrnisino actlvltie3 Gr033 tradin ceip13 Income from Investrnenls other than land and buildin Rents from land & buildings Gr039 r•ceiptg tr(Th olher chantable activities Sub total R•c•l tj from ass•l & Inv•stmont sales Proceeds from sale of flxed assels PrLKeeds from sal8 of investrnents Total recelpts Paymonts Expenses for fundraising athvities Gross trading payment3 Investment management costs Payments relating directly to chantable actsvlties Grants and donabons Governance cost3: Audil l independent examinatson Preparation of annual accounts Legal c03ts Other Sub total Paym•nts r•latlng to asset and Inv•stm•nt movem•nts Purchases of fixed assets Purchase of investments Sub total Total payments Transfers to l (frorn) funds Surplus / (deflcft) for year Nature and ur ose of funds No movemenl in funds In the year as chartty not operatsng. SC044035 COOSC accounts to 30 June 2024 DRAFfAdditsonal noies (3) December 21X)7
APPENDIX 3 OSCR kottffth LThanty R Independent examlner's report on the accounts Report to th• trustmslrnembors of rity name 6A .bT OF CLL) Reglst•r•d charlty numb•r On the accounts of the charlty for the p•rlod sc Penod start date Month Period end date Month Da Year Da Year 20a S•t out on pages (rom8mb•r to Includ• the pag• numb8r• of Addlllonal sheetj) Respectlve rnsponslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accord ance 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 Regulatlon 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. My examination is carried out in accordance with Reg ulation 11 of the 2006 Accounts Regulations. An examination Includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. In the course of my examination. no matter has come to my attention [other than that disclosed on the attached page1 Basls of Independent •xamlnerfs statement Independent examlnerfs ststement which gives 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 and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drdwn in order to enable a proper reached. Date: Slgned Nam Relevant professlona quallflcatlon(s) or bod (If any) 20 Address 'H8asedelet8thewordsinthe bracketsifthey donotapply. Ifth6wordsdoapply, setoutthosematters whK*havecoTrto your attention on the following page.
APPENDIX 3 Disclosure sectlon Only complete if the examiner needs to highlight material problems. Glva hera brlef detalls of any Items that the examlner wlshes to dlsclose