**REGISTERED CHARITY NUMBER: SC048516** 

**Report of the Trustees and Financial Statements for the Year ended 30 June 2021 for Blacklaw Out of School Care SCIO** 

Mortimer & Co, CA 1 Stuarton Park East Kilbride G74 4LA 



**Blacklaw Out of School Care SCIO** 

**Contents of the Financial Statements for the year ended 30 June 2021** 

||Page||
|---|---|---|
|Report of the Trustees||1|
|Independent Examiner’s Report||3|
|Statement of Receipts and Payments||4|
|Statement of Balances||5|
|Notes to the Financial Statements||6|





**Blacklaw Out of School Care SCIO** 

## **Report of the Trustees** 

## **for the year ended 30 June 2021** 

The trustees present their report with the financial statements of the charity for the year ended 30 June 2021. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Charity name** 

Blacklaw Out of School Care SCIO 

## **Registered Charity number** 

SC048516 

## **Principal address** 

Glen Arroch St Leonards East Kilbride GLASGOW G74 2BP 

## **Trustees** 


Chair Secretary Treasurer 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The Charity is a Scottish Charitable Incorporated Organisation (SCIO).  It was registered on 3 July 2018. The charity was previously an unincorporated association but changed its legal form to a SCIO.  The assets of the unincorporated association were transferred to the SCIO on 3 July 2018. 

## **Recruitment and appointment of new trustees** 

The structure of the organisation is the Board of Trustees, comprising a Chairperson, Secretary and Treasurer.  There must be a minimum of 3 Trustees and a maximum of 7 Trustees.  Trustees shall be elected at the AGM from charity members and shall serve for one year; they shall be eligible for re-election if still a current charity member.  The Board holds regular meetings and generally controls the activities of the Charity. The Board has the powers to appoint coopted member or non-member trustees and co-opt not more than three members or two non-members. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives** 

The charitable purpose is the provision of recreational activities for children attending Blacklaw Primary School through providing access to out of school care. 

## **Activities** 

The charity is based within Blacklaw Primary School building, providing out of school care operating term time, before and after school for Blacklaw Primary School pupils aged 4-12. This gives local parents and carers access to affordable and quality childcare to allow them to fulfil work and other commitments. 

Our primary activity is providing an out of school service.  We provide a safe, relaxed and sociable environment for children, offering a structural choice of leisure and recreational facilities which compliments the educational programme.  This takes into consideration social and welfare issues, with a view to enhancing personal/family wellbeing.  Our play/work principles are pupil led, to engage children in play with each other to improve social interaction, encouraging children to utilise the various toys, books, crafts and role play.  They have access to Let’s Cook kitchen and are encouraged to look at healthy eating and prepare/plan recipes.  Children are also encouraged under supervision to play outdoors and within the school games hall using various equipment available.  Regular organised outings are also offered. 

Page 1 



**Blacklaw Out of School Care SCIO** 

## **Report of the Trustees (Cont’d)** 

**for the year ended 30 June 2021** 

## **ACHIEVEMENT AND PERFORMANCE** 

Covid-19 restrictions have been a massive challenge this year and have caused considerable strain on the service. Working with South Lanarkshire Council we were able to write approved risk assessments and controls for Covid-19 that enabled us to reopen our afternoon service in August 2020. The number of children remained relatively low due to parents/carers working from home. Staff were placed on Part-time furlough for the hours not required with the lower number of children and not being able to open in the morning. 

In April 2021 with the easing of some restrictions, we were able to re-open our morning service. Unfortunately, the introduction by the council of a free breakfast club at the school impacted greatly on the number of children attending the morning service. Part-time furlough continued till the end of term June 2021. 

Also, in April 2021 a member of staff left the service. A decision not to find a replacement was made after discussions between Trustees and our service manager, with the reduction in children attending our service being the main reason. Members of staff were able to attend First Aid training in May 2021. 

## **FINANCIAL REVIEW** 

## **Financial review** 

Our only source of income is fees charged to parents and childcare vouchers.  During the year, fee income amounted to £16,439.  Operating costs were £50,760, part of which was covered by CJRS grant (furlough) of £27,342.  This resulted in an operating deficit of £6,979 for the year.  Funds held at 30 June 2021 were £10,203 and the trustees are satisfied that this is sufficient working capital to allow the activities to continue. 

## **Reserves policy** 

The trustees will retain sufficient funds as working capital to allow the effective running of the activities. 

## **FUTURE DEVELOPMENTS** 

The proposed afternoon session fee increase which was postponed August 2020 will be introduced in August 2021. This will be reviewed with a possible further increase introduced August 2022 as the charity continues to operate with a deficit. 

The Board of Trustees has 2 members due to leave in the coming year and replacements will need to be recruited from the members. 

Approved by order of the board of trustees on ......... **20/04/2022** ........ and signed on its behalf by: 

Page 2 



**Blacklaw Out of School Care SCIO SC048516** 

## **Independent Examiner’s Report to the Trustees of Blacklaw Out of School Care SCIO** 

I report on the accounts of the charity for the year ended 30 June 2021 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. 

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 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 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 8 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. 

Name: 

Professional Body:   Member of the Institute of Chartered Accountants of Scotland 

Address: 

Signed 


Date   21/4/22 

Page 3 



**Blacklaw Out of School Care SCIO** 

## **Statement of Receipts and Payments** 

**for the year ended 30 June 2021** 

|Note<br>**Receipts**<br>Donation<br>Receipts from charitable activities – fees<br>Grant<br>Total receipts<br>**Payments**<br>Fundraising costs<br>Cost of charitable activities<br>2<br>Governance costs<br>Total payments<br>Surplus/(deficit) for the year|Unrestricted<br>funds<br>Restricted<br>funds<br>£<br>£<br>0<br>0<br>16,439<br>0<br>27,342<br>0<br>43,781<br>0<br>0<br>0<br>50,160<br>0<br>600<br>0<br>50,760<br>0|Year ended<br>30 June 2021<br>£<br>0<br>16,439<br>27,342<br>43,781<br>0<br>50,160<br>600<br>50,760<br>(6,979)|Year ended<br>30 June 2020<br>£<br>0<br>41,188<br>5,947|
|---|---|---|---|
||||47,135|
||||0<br>55,075<br>0|
||||55,075|
||(6,979)<br>0||(7,940)|



Page 4 



**Blacklaw Out of School Care SCIO** 

## **Statement of Balances At 30 June 2021** 

||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|
||funds|funds|2021|2020|
||£|£|£|£|
|Opening cash at bank and in hand|17,182|0|17,182|25,122|
|Surplus/(deficit) for the year|(6,979)|0|(6,979)|(7,940)|
|Closing cash at bank and in hand|10,203|0|10,203|17,182|
|**Bank and Cash Balances**|||||
|Bank current account|10,203|0|10,203|17,182|
|Cash on hand|0|0|0|0|
||10,203|0|10,203|17,182|
|**Assets**|||||
|CJRS Grant (furlough) receivable|0|0|0|4,758|
||0|0|0|4,758|
|**Liabilties**|||||
|Independent Examiner’s fee|600|0|600|600|
||600|0|600|600|



The financial statements were approved by the Board of Trustees on ........ **20/04/2022** ................ and were signed on its behalf by: 


**----- Start of picture text -----**<br>
...<br>**----- End of picture text -----**<br>


## (Chair) 

Page 5 



**Blacklaw Out of School Care SCIO** 

## **notes to the financial statements or the year ended 30 June 2021** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

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

## **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 charity. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **2.** COST OF CHARITABLE ACTIVITIES 

|Wages<br>HMRC<br>Pensions<br>Lets<br>Shoppin<br>Equipment<br>Stationery<br>Insurance<br>Disclosure/SSSSC/Care Inspectorate<br>Outings<br>Training<br>Telephone<br>Accountancy<br>Donation<br>Other costs|2021<br>2020<br>£<br>£<br>43,396<br>46,500<br>1,054<br>1,272<br>434<br>0<br>3,204<br>3,034<br>619<br>1,363<br>286<br>320<br>166<br>182<br>155<br>155<br>272<br>185<br>0<br>350<br>216<br>24<br>228<br>223<br>600<br>600<br>0<br>500<br>130<br>367<br>50,760<br>55,075|
|---|---|



## **3. TRUSTEES' REMUNERATION AND BENEFITS** 

## **Trustees' expenses** 

No remuneration or expenses were paid to trustees. 

Page 6