Scottish Charity No. SC047701
## **Low Port Out of School Club SCIO**
Trustees’ Report and Financial Statements For the year ended 31 August 2025
Low Port Out of School Club SCIO
**Contents of the Financial Statements** for the year ended 31 August 2025
||Page|
|---|---|
|Report of the Trustees|1 - 2|
|Report of the Independent Examiner|3|
|Receipts and Payments Account|4|
|Statement of Balances|5|
|Notes to the Financial Statements|6|
## Low Port Out of School Club SCIO
**Report of the Trustees** for the year ended 31 August 2025
The Trustees are pleased to present their report together with the financial statements of Low Port Out of School Club SCIO (LPOOSC SCIO) for the year ended 31 August 2025.
## **Contact address**
C/o Low Port Primary School Blackness Road Linlithgow EH49 7HZ
## **Governing document**
LPOOSC SCIO was established by Constitution as a Scottish Charitable Incorporated Organisation (SCIO) on 4 September 2017. The charity number is SC047701.
## **Charitable purpose**
The purpose of LPOOSC SCIO, as set out in the constitution, is to:
- Promote and support the care and education of young children (up to the age of 14) attending school in the Linlithgow area, who need out of school care during and outwith term time; and
- Provide facilities for recreation to support the care, education and learning of those children.
## **Trustees and Office Bearers**
Management of the charity remains with the trustees and those who served during the year and to the date of this report are:
**Trustees** Paul Cornwell Co-chair (appointed 6/11/24) Cheryl Hogg Co-chair (appointed 6/11/24) Sharon McGettrick Victoria Rowntree Meadhbh Toland Sian Wann Karen Angel (appointed 06/11/24) Claire Metivier (appointed 06/11/24) Leigh Stork (appointed 06/11/24) Kevin Young Chair (resigned 6/11/24) Innes Cameron (resigned 6/11/24)
## **Appointment and training of new trustees**
Charity Trustees are appointed from the parent body of the children who attend the Club. At each Annual General Meeting, all of the Charity Trustees retire from office, but are eligible for reappointment up to a maximum of 3 consecutive reappointments. The Club undertakes training for trustees to ensure awareness and understanding of the responsibility of being a trustee; the organisational structure of the Club; the financial position of the Club; and the future plans and objectives of the Club.
## **Achievements and performance**
LPOOSC SCIO operates a breakfast club before school and an after school club. The Club is also open for full days on school staff in-service days and most school holidays. There are currently spaces for 88 children per session.
Holiday Club sessions were provided for the majority of the year (with the exception of a few of the public holidays and some time at Christmas) and these were well attended.
All staff are fully qualified with, or working towards, SVQ Level 3 in Playwork. Staff are also qualified in First Aid, Food Hygiene, child protection and, additionally, staff have pursued further qualifications and learning on an individual level.
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Low Port Out of School Club SCIO
**Report of the Trustees** for the year ended 31 August 2025
## **Achievements and performance (continued)**
The Club has a good working relationship with the school which has facilitated continued use of the secret garden for various activities. The Club has also made progress with its Key Worker and Kids Council work.
A monthly plan is in place which ensures that the children are offered a variety of activities. An improvement plan is also in place covering areas including family engagement, individual staff projects, personal plans, staff training, quality assurance, club values, medical care plans, activities, and support and supervision.
Recognising the significant contribution our staff make to the successful running of LPOOSC SCIO and our desire to motivate, reward and retain our staff the Trustees have maintained our Real Living Wage Accreditation.
Staff are auto-enrolled in a pension scheme with LPOOSC SCIO paying employer contributions, and all staff are on a permanent, year-round contract which is suitable as the Club does not close over holidays, staff holiday planning is easier and overtime payments potentially reduced.
## **Objectives for 2025/26**
No changes are planned to the operational delivery of the Club. A small fee increase was introduced at the start of the 2025/26 school term to support the Club’s ongoing financial sustainability.
## **Financial review**
## _**Results for the year**_
The financial statements for the year are set out on pages 4 to 6. The Receipts and Payments Account reflects a surplus of £2,107 (2024: surplus of £4,759).
## _**Reserves**_
It is the policy of the charity to maintain unrestricted funds at a level which equates to approximately three months’ unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the charity to be maintained. The General Fund on page 5 at 31 August 2025 amounted to £102,120 (2024: £100,013), which is above the required level.
Approved by the Trustees and signed on their behalf:
## Meadhbh Toland
## **Meadhbh Toland**
## _**Trustee**_
19 February 2026
Page 2
## Low Port Out of School Club SCIO
**Report of the Independent Examiner to the Trustees** for the year ended 31 August 2025
I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 4 to 6.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 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.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 concerning 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.
## **Independent Examiner’s statement**
In the course of my examination, no matter has come to my attention
1. 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 (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Alison Franks
Alison Franks CA Director Cornerstone Accounting
The Old Manse 11 Erngath Road Bo’ness EH51 9DP
Date: 25 February 2026
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Low Port Out of School Club SCIO
## Receipts and Payments Account
For the year ended 31 August 2025
|**Receipts**
Childcare fees
Grants
Donations
Bank interest
**Total receipts**
**Payments**
Gross salaries
Agency staff
Trips/excursions
Arts, crafts and equipment
Consumables
Staff training
Staff uniforms
Staff wellbeing and gifts
AGM costs
Telephone
Insurance
Printing, posting and stationery
IT and website fees
Affiliation
Payroll fees
Bookkeeping fees
HR Consulting fees
Independent examination
Bank service charges
Bad debt expense
Sundry expenses
**Total payments**
**Surplus/(deficit) for the year**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**funds**
**Total**
**£**
**£**
197,137
**197,137**
-
**-**
1,588
**1,588**
1,129
**1,129**
199,854
**199,854**
169,376
**169,376**
-
**-**
7,618
**7,618**
4,552
**4,552**
4,594
**4,594**
518
**518**
1,007
**1,007**
1,319
**1,319**
226
**226**
602
**602**
899
**899**
166
**166**
2,179
**2,179**
1,400
**1,400**
2,214
**2,214**
-
**-**
-
**-**
600
**600**
215
**215**
-
**-**
262
**262**
197,747
**197,747**
2,107
**2,107**
100,013
**100,013**
102,120
**102,120**
**2025**|**Unrestricted**
**funds**
**Total**
**£**
**£**
174,244
**174,244**
-
**-**
1,291
**1,291**
845
**845**
176,380
**176,380**
152,521
**152,521**
-
**-**
3,069
**3,069**
3,746
**3,746**
4,861
**4,861**
512
**512**
178
**178**
562
**562**
-
**-**
556
**556**
836
**836**
31
**31**
908
**908**
979
**979**
2,214
**2,214**
-
**-**
-
**-**
480
**480**
168
**168**
-
**-**
-
**-**
171,621
**171,621**
4,759
**4,759**
95,254
**95,254**
100,013
**100,013**
**2024**|
|---|---|---|
Page 4
Low Port Out of School Club SCIO
## Statement of Balances
As at 31 August 2025
|**Notes**
Bank accounts
Cash
**Total bank balances**
**Represented by:**
General fund
**2**
**Statement of assets at 31 August**
Club fees due
HMRC over-payments
**Statement of liabilities at 31 August**
Club fees prepaid
HMRC payments due
Pension payments due
Independent examination fee|**Opening**
**Surplus**
**Closing**
**balance**
**for year**
**balance**
**£**
**£**
**£**
**99,935**
**2,061**
**101,996**
**78**
**46**
**124**
**100,013**
**2,107**
**102,120**
**102,120**
**102,120**
**2025**
**£**
**1,337**
**-**
**1,337**
**2025**
**£**
**5,459**
**1,257**
**602**
**600**
**7,918**
**2025**|Opening
Surplus
Closing
balance
for year
balance
£
£
£
95,141
4,794
99,935
113
(35)
78
95,254
4,759
100,013
100,013
100,013
2024
£
4,289
2,922
7,211
2024
£
4,076
-
518
600
5,194
2024|
|---|---|---|
The financial statements on pages 4 to 6 were approved by the Trustees on 19 February 2026 and signed on their behalf by the undernoted:
## Meadhbh Toland
Meadhbh Toland Trustee
The notes on pages 6 form part of these financial statements.
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Low Port Out of School Club SCIO
## Notes to the financial statements
For the year ended 31 August 2025
## **1. Accounting policies**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Basis of financial statements**
The financial statements have been prepared on a receipts and payments basis.
## **Receipts and Payments Account**
For the purpose of the Receipts and Payments account as shown on page 4 funds are defined as follows:
_**Unrestricted funds**_ comprise fees and other income received for the objects of the charity without further specified purpose and are available as general funds.
_**Restricted funds**_ comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
## **2. Unrestricted funds**
|**Balance at**
**01.09.24**
**£**
General fund
100,013
**Total unrestricted funds**
100,013|**Receipts**
**£**
199,854
199,854|**Payments**
**£**
(197,747)
(197,747)|**Balance at**
**Transfers**
**31.08.25**
**£**
**£**
-
**102,120**
-
**102,120**|
|---|---|---|---|
## _**Explanation of funds**_
The _General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
## **3. Remuneration and transactions with Trustees**
There were no remuneration or expenses paid to the Trustees during the year ending 31 August 2025 (2024: nil).
## **4. Donated facilities, goods and services**
The Club benefits from the free provision of premises by Low Port Primary School.
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