The Boomerang Club- scio                                                                                               SC047782 

**Boomerang Out of School Care Club Annual Report & Financial Statements For the Year Ended 31[st] March 2021** 

**Scottish Charity No SC047782** 

1 



|The Boomerang Club- scio|SC047782|
|---|---|
|**Table of Contents**||
|**Trustees’ Annual Report**|**Pages 3 - 5**|
|**Independent Examiner's Report**|**Page 6**|
|**Statement of Receipts and Payments**|**Page 7**|
|**Statement of Balances**|**Page 8**|
|**Notes to the Accounts**|**Pages 9 & 10**|



2 



The Boomerang Club- scio                                                                                               SC047782 

## **Trustees’ Annual Report** 

**For the Year Ended 31[st] March 2021** 

The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the year ended 31[st] March 2021. 

## **Reference & Administrative Information** 

## **Charity Name** 

Boomerang Out of School Care Club 

**Charity No** SC047782 **Address** 

Douglas Community Centre, Balmoral Avenue, Dundee, DD4 8SD 

## **Current Trustees** 


Chairperson Treasurer Secretary Ordinary Member Ordinary Member 

## **Other Trustees who served during the year** 

No other trustees served during the year 

## **Structure Governance & Management** 

## **Constitution** 

The Charity is governed by its constitution which was adopted when the club was opened in July 1995. It was granted charitable status and became a SCIO (Scottish Charitable Incorporated Organisation) in September 2017 _._ 

## **Appointment of Trustees** 

The management committee, who meet no less than 4 times per annum, are the charity’s trustees. Membership of the management committee is open to all parents and guardians of children using the service. 

Trustees are elected at the Annual General Meeting which is normally held in June. Under the constitution, there must be no more than 10 elected members who serve for one year with reelection required thereafter, they shall not serve for more than 3 years. The trustees may fill casual vacancies by co-option. 

## **Management** 

The trustees are responsible for the strategic direction and governance of the Club, whilst day-to-day running is delegated to the Club Manager, who is a paid member of staff. The club also employs playworkers who work each day with volunteers helping if requested. The Club Manager attends the trustee meetings to give a report and discuss progress and development. 

3 



The Boomerang Club- scio                                                                                               SC047782 

The trustees are responsible for approving policies and are aware of their legal responsibilities including SCSWIS registration, comprehensive insurance, health and safety, safe recruitment etc. All staff members and volunteers have enhanced disclosures which are renewed under the Protection of Vulnerable Groups (PVG) Scheme. 

## **Objectives & Activities** 

## **Charitable purposes** 

The objects of the club are to promote the care and education of children in need of care during out of school hours and school holidays including in-service days. 

The club is open to children form Claypotts Castle Primary School and St Pius RCS before and after school and any child during school holidays and in-service days. 

The club promotes the provision of facilities for the recreation & leisure-time occupation of children in the interests of social welfare with the object of improving conditions of life. 

The club aims to: 

- ❖ provide primary school age children a safe and stimulating environment in which they will feel happy and secure. 

- ❖ encourage the children to explore, appreciate and respect their environment. 

- ❖ provide opportunities to stimulate the children’s interest and imagination. 

- ❖ provide an interesting range of activities and provide positive images of ethnic minorities and cultures. 

- ❖ treat all children as individuals and with respect. 

- ❖ encourage good relationships with parents and carers with an open door policy. 

## **Activities** 

The club offers a varied and interesting range of activities to stimulate and develop the children. These activities include arts and crafts, reading, tabletop activities, board games, music, drama and interactive games. 

The club operates from the community centre during term time where we are able to offer a variety of physical activities and outdoor play. 

The holiday and in-service day programmes offer the service users an exciting programme including full day and half day trips to a variety of places in the local area and further afield. 

## **Achievements & Performance** 

This year since March 2020 and 2021, Covid had an impact on the service. We were closed due to lockdown since March 2020 and re-opened in August 2020. We operated the service up until December 2020 and decided to go back into furlough due to the lack of need for the service. During this period we only had 1-4 children in per day. 

4 



The Boomerang Club- scio                                                                                               SC047782 

## **Financial Review** 

The principal funding source of the charity is the weekly fees received from service users. Additional income is generated through fundraising activities and grant applications during the year. 

Receipts on the unrestricted fund were £18,247 (2020 - £54,222) and £19,750 (2020 - £0) on the restricted funds. Payments for the year from unrestricted funds were £22,253 (2020 - £54,543) and £19,750 (2020 - £0) from restricted funds. Operating in an area of deprivation, being closed due to COVID and reduced users of the service has resulted in a deficit of £4,006. 

The trustees are again implementing a strict financial management procedure to meet the ongoing activities of the charity. 

## **Reserves Policy** 

The trustees’ policy is to maintain reserves at around 2-3 months of normal running costs in order to meet commitments and to cover any unexpected expenditure. At the end of the year the club has unrestricted reserves of £4,471. 

## **Plans for Future Periods** 

We are looking at the need for the service in the area to decide on the future of the club. 

Approved by the trustees on 15[th] December 2020 and signed on their behalf by: 

## **Chair** 

5 



The Boomerang Club- scio
SC047782
Independent Examiner's Report
For the Year Ended 31" March 2021
Independent Examiner's Report to the Trustees of Boomerang Out of School Club
I report on the financial statements of the charity for the year ended 3151 March 2021, which
are set out on pages 7 to 10.
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 ('Ihe 2005 Act") and the
Charities Accounts (Scotland) Regulations 2006 (as amended) I'the 2006 Regulations"). The
charity's trustees consider that the audit requirement of Regulation 10{1)Id) of the 2006
Regulations does not apply. It is my responsibility to examine the accounts as required under
section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my
attention.
Basls of Independent Examlner's Statement
My examination is carried out in accordance with Regulation 11 of the 2006 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 concerning 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.
Independent Examiner's Statement
In connection with 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 Regulations, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Regulations 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.
{Book Keeper)
October 2021

|The Boomerang Club- scio||||SC047782|SC047782|
|---|---|---|---|---|---|
|**Statement of Receipts and**|**Payments –**|||||
|**For the Year Ended 31st March 2021**||||||
|**Receipts**|Note|Unrestricted|Restricted|**Total**|Total|
|||Funds|Funds|**2021**|2020|
|Voluntary Receipts||-|-|**-**|-|
|Donations & Gift Aid||-|-|**-**|-|
|Grants|4|12,872|19,750|**32,622**|-|
|Fund Raising||-|-|**-**|-|
|Bank Interest||-|-|**-**|-|
|Other||-|-|**-**|541|
|Receipts from Charitable||-|-|**-**|-|
|Activities||||||
|Dundee Council – Rent &||-|-|**-**|8,942|
|Staff Costs repaid||||||
|Dundee Council –||-|-|**-**|3,000|
|Compensation||||||
|Fees||5,375|-|**5,375**|41,739|
|||18,247|19,750|**37,997**|54,222|
|**Total Payments**||||||
|Cost of Fund Raising||-|-|-|-|
|Cost of Charitable Activities|5|21,000|19,750|**40,750**|54,169|
|Governance Costs|6|160|-|**160**|160|
|Purchase of Equipment||1,093|-|**1,093**|214|
|||22,253|19,750|**42,003**|54,543|
|||||||
|**Surplus/(Deficit) for the year**||(4,006)|-|**(4006)**|(321)|



7 



|The Boomerang Club- scio|The Boomerang Club- scio||||SC047782|SC047782|
|---|---|---|---|---|---|---|
|**Statement of Balances – As at 31 March 2021**|||||||
|**Funds Reconciliation**|||Unrestricted|Restricted|**Total**|Total|
||||Funds|Funds|**2021**|2020|
|Start Balance at 31/03/19|||11,100|-|**11,100**|11,421|
|Surplus/(Deficit) for year|||(4,006)|-|(4,006)|(321)|
|**Cash at Bank & In Hand –**||**31/03/2021**|7,094|-|**7,094**|11,100|
|**Bank & Cash Balances**|||||**Total**|Total|
||||||**2021**|2020|
|Bank Account|||||**4,471**|11,445|
|Cash & Cheques in Hand|||||**2623**|(345)|
|Cash in Hand|||||**-**|-|
||||||**7,094**|11,100|
|**Other Assets**|||||||
|Computer equipment, Gaming console, toys & equipment|||||**1811**|1,552|
|Furniture & equipment|||||**845**|745|
|Trade Debtors – Fee Arrears|||||**170**|654|
|HMRC –|Job Retention Scheme||||**3,094**|-|
|||||||2,951|
|**Liabilities**|||||||
|Inland Revenue – PAYE|||||**472**|345|
|Other Creditors – Advance Fees|||||**-**|1,469|
|Governance Cost|||||**160**|160|
|Total||||||1,974|
|The Group has no other material liabilities, contingent liabilities or obligations.|||||||
|The Notes on page 9 &10 form an integral|||part of these accounts.||||
|Approved|by the trustees on 15thDecember 2020 and signed on their behalf by:-||||||
|**Chair**|||||||
|8|||||||





The Boomerang Club- scio                                                                                               SC047782 

## **Notes to the Accounts – For the Year Ended 31 March 2021** 

## **1 Basis of Accounting** 

These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## **2 Nature and purpose of funds** 

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the Club. 

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. 

## **3 Related Party Transactions** 

The Club’s insurance policy includes Trustee Indemnity Insurance for all its trustees. No other remuneration was paid to the trustees or to any connected persons during the year. No expenses were paid to any charity trustee during the year. 

|**4. Grants Received**|Unrestricted<br>Restricted|Unrestricted<br>Restricted|**Total**|Total||
|---|---|---|---|---|---|
||Funds|Funds|**2021**|2020||
|Cobra Resilience Fund|8,962|-|**8,962**|-||
|Dundee City Council|3,910|-|**3,910**|-||
|(COVID grants)||||||
|HMRC Job Retention Scheme|-|19,750|**19,750**|-||
||12,872|19,750|**32,622**|-||
|**5. Cost of Charitable Activities**|Unrestricted|Restricted|<br>**Total**|Total||
||Funds|Funds|<br>**2021**|2020||
|Wages & National Insurance|19,776|19,750|**39,525**|49,182||
|Play Materials|19|-|**19**||218|
|Catering & Consumables|303|-|**303**||534|
|Staff/Volunteer Expenses (inc. training)|20|-|**20**||292|
|Insurance|195|-|**195**||274|
|Trips & Activities|67|-|**67**||296|
|Phone & Internet|40||**40**||82|
|Postage, Stationery & Telephone|82|-|**82**||45|
|Registration & Membership Costs|17|-|**17**||17|
|Clothing Costs|373|-|**373**||-|
|Rent|-|-|**-**|2,500||
|Other|108|-|**108**||729|
||21,000|19,750|<br>**40,750**|54,169||



9 



The Boomerang Club- scio                                                                                               SC047782 

|**6. Governance costs**<br>Annual Accounts & Independent<br>examination|**Total**<br>**2021**<br>Total<br>2020<br>**160**<br>160<br>**160**<br>160|
|---|---|



10