APPENDIX 3 GJCR ttsh Charity Re8uthY Independent examiner's report on the accounts Report to the Charty nam& trusteèslmernbers of I CUPAR KIDS CLUB Registered charity SCO50293 Dumber On the accounts of the I Period stsrt date charity for the period I Month Period end date Month 07 Day 01 Year 2021 31 2022 Set out on pages ' Irw)emberlO the page rbarK of adfJitKI sheèts) Resptttlve The charity's tnjstees are responsible for the preparation of the a¢xounts in accordance responsibilitles of wth the tem of the Chanties and Trustee Investment {Scotland) 2005 Act and the trustees and examiner Charities Accounts {Scotlandl Regulations 2006 las amended). The tharity trustees consider that the audit requiremenl of Regulation 10111 Idl of the Accounts RUl8OnS does not apply. It is my responsibil.ty to examine the accounts as required under section 44{1) (el ofthe Act and to stste whether particular matters have corne to my attents"on. Basis of independent My examination ts carried out in accordan with Regulation 11 of the 2006 Accounts examinefs statement Regulatsons. An examination inclLsdes a review of the accounting records kept by the charty and a compaftson ofthe acUnts presented with those records. It also includes considerion of any unusual iterns or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the eviden that would be required in an audit and. consequentty, I do not express an audit opinion on the VEW gNen by the account5. Independent examinerfs In the course of my examination. no matter has come to my attention lother than that statement dilosed on the attached page'l which gives me reasonabk Guse to believe that In any material respect the requirements.. to keep xcounting records in accx)Idance with section 44(1) {al of the 2005 Act and Rogulation 4 ofthe 20C6 Accounts Regulations. and to prepare accounts whith accord with the accounting ts)rdS and conwty wth Regulation 9 of the 20C6 Accourts Regubtions have not been met, or to which in mv ODinion. attention should be drawn in order to enabk a proFer unts to be reached. Signec Nam Relevant professiona qualificationls) or body {if any): /0.02.23 Address: Fife Voluntary Xction. Caledonia House, Pentland Park Glenrothes KY6 2AL %)se d&te the words in Ihe bRckets not appty. ifthe do appty. set otstthc6e matterswhKh have coTrE to your atteThtK*n on the fol19 page.
APPENDIX 3 Disclosure section Only Complete rfthe examiner needs to highlight material problems. Give here brief details of any items that the exarninor wishes to ! disclose I
CUPAR KIDS CLUB scorrisH CHARITY NUMBER SC050923 STATEMENT OF INCOME EXPENDITURE 1 AUGUST 2021-31 JULY 2022 202212023 202112022 RECEIPTS FEES GRANTS BANK INTEREST OTHER FUNDRAISING £27,758.99 £0.00 £0.82 £782.26 £7.89 £0.00 £0.00 £0.00 £0.00 TOTAL REVENUE INCOME £28,549.96 £0.00 PAYMENTS PAYMENTS FOR CHARITABLE ACTIVITIES RENT WAGES EXPENDABLES TRANSPORT PHONE EQUIPMENTIACTIVITIES INTERNET FOOD OTHER £2,511.73 £28,186.08 £5,336.80 £0.00 £89.60 £164.63 £0.00 £843.96 £250.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 TOTAL PAYMENTS FOR CHARITABLE AVrnIITIES £37.382.80 £0.00 GOVERNANCE COSTS FEES I INSURANCE ADMIN MISC TOTAL GOVERNANCE COSTS £572.35 £354.86 £0.00 £0.00 £0.00 £927.21 TOTAL PAYMENTS £38.310.01 £0.00 SURPLUS I LOSS FOR YEAR -£9,760.05 £0.00 BALANCE BROUGHT FORWARD 1 AUG CASH IN HAND 1 AUG £0.00 £0.00 £0.00 £0.00 BALANCE AT 31 JULY -£9,760.05 £0.00 REPRESENTED BY., BANK OF SCOTLAND Les5. UNP SENT DCHE Add. CREDITS IN TRAN £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 CASH IN HAND UNIDENTIFIED ERROR TOTAL GROUP FUNDS 31 JULY £0.00 ALL FUNDS ARE UNRESTRICTED Approved by the Trustees and signed on their behalf: Chairper50n Chairperson i(Yi Nov'12
WORKING TOGEfHER Cupar Kids Club SC050293 Annual Report 2021122 Purpose of Cupar Kids Club Cupar Kids Club is an independent charitable association with its own identity. The Club provides childcare out with school hours for thildren attending Cupar and District Primary Schools, who are in need of care during out-of-school hours and whose parents, parenL carer or guardian, are working or attending fvrther/higher education. Management, Governance and Finances Cupar Kids Club was registered as a Scottish Charitable Incorporated Organisation ISCIOI on 17 July 2020. However. due to the impart of the covid-19 pandemicthe Club did not become operational until August 2021. All reserve5 from Cupar After School Club were transferred to Cupar Kids Club, however. significant reserves were used to support the Clubs to continue during Covid. As a charitable organisation ft)cu5ed on supporting our community, the Club was committed to opening for childcare provision, even though covid-guidance of School bubbles and reduced numbers challenged our financial viability. From the start of the pandemic the Board also committed to making stsff furlough salaries up to IOO°h, to support our staff who are also members of our community. Over the pandemic there has been a significant reduction in after school dubs in Flfe. from 20 to 9 (Fife Counci5 31$Onl as this settor has struggled to survive due to imposed reduced numbers of children allowed in Clubs and the high levels of flexible homeworkin& Numbers of children attendlng Club have been increasing as people return to the workplace and home working opportunities reduce. However, the Club has not reached capaaty yet on any day and this is in stsrk contrast to previous years. eg 2019 when the Club was 111 almost every day and managed a waiting list for places. Financial viability has been an ever-present concern for the Board of Trustees over the last year.
Recruitment and retsinment of staff has been difficult for the Club. In the last year the assistsnt manager and the manager have leftthe Club to workfor other childcare providers. The Club continues to support the professional development and qualification of our stsff. however, it is often the case that our Club 15 a launching point for other career opportunities. up to I week prior to the Club re-opening the Board were preparing to notify all members thatthe Club was due to dose with immediate effect. A crisis for our communlty was avoided when a Board member who is a part-time teacher stepped in to fill the role of aub Manager as a temporary emergency measure. Two days before the Club was due to open the Chair of the Board and the new Manager managed to recruit some additional staff to ensure the increasing numbers of children could be cared for after school. As an interim measure Board members were volunteeringfor School walk-downs and at times working full shifts in Club to ensure child to adult ratios were met and that all children who require after school childcare in the community were able to be taken care of. A significantly increased and unmanageable amount of hoLErs has been required from Board member5 to support the Club over the past year. This is typically on top of full time jobs and thi5 Sltuation is not Sustainable. Activities and Achievements We have maintsined good links with the local community. We were lucky enough to receive a grantfrom St Andrews universityto the value of£1650 which has been used to further enhance our outdoor space for the children. We have built 2 good relationship with the local community colleagues from both Tesco and Morrison's, each company has provided us with free resources this year. We had some wonderful feedback after our very successfijl "jubilee bags. which the children designed, filled with biscuits. tea bags and details of the club and handed out around the town to the community. Many emails of gratitude were received from the public after the bags were handed out and it was heart-warmingto see how we had made an impart to some people. Wejoined forces with a colleague who was collecting for the Ukraine disaster appeal and were blown away with the donations that the families and the wider community dropped into club towards the collection. Financial Statement The closing balance figure as at 31# July 2022, as represented by Virgin Money bank account, 15 £32,075.12. As we saw a redurtion In space5 sold this ultimately had an impact on the income generated by dub fees. however we were able to secure grants to the value of £7,40Q, a mix between tife council and StAndrews University. There was a small amount of fund raising from raffles within club, moving ft)rward now all restriction5 have been lifted. we are looking to hold more fundraising events within club- quiz nights etc. We increased our session fee to £12.00 which has allowed us to ensure we have a fully staffed workforce whilst keeping above the 3-month threshold of reserves.
Moving Forward The Club is currently operating wtth an interim manager who is making fantastic progress, updating the services the Club Provides. However, with great sadness the Board have now voted to cease trading and to close the Chority. The Board is liaising with Fife Councll to ensure that a continuous .service is in place for our members, and they are working to set up a new after school service provlslon at Castlehill Primary School with a view to openlng in January 2023. Chair of Cupa." Kids Club-. Oate: Tuesday 8, November 2022