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
r￿barK of adfJitK￿I 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 R￿Ul8￿OnS
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 ac￿Unts presented with those records. It also includes
consider*ion 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 di*losed 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
fol￿￿1￿9 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