HOLMSTON OUT OF SKOOL CLUB SCIO RECEIPTS AISD PAYMENTS ACCOUNT YEAR ENDED 5 APRIL 2025 CHARITY NUMBER: SC050355 HOLMSTOIY OUT OF SKOOL CLUB SCIO FINANCIAL STATEMENTS YEAR ENDED 5 APRIL 2025 Cothtents Page Trustees and professional advisers Trustees Annual Report Independent Ekgmin¢Vs R¢￿rt Rcccipts & Payments Account Stai¢m¢ni of Balan¢es Notcs ts) the Finan¢ial stsiements HOLMSTON OUT OF SKOOL CLUB SCIO TRUSTEES AND PROFESSIONAL ADVISEILS YEAR ENDED 5TH APRIL 2025 RtRiSt¢red Cb*rity Nlme ll01n￿1on Out of SkLN)I Club SCIO Charity Number SC050355 Trustees IDdepeDdtDt EIAmkner R¢Eistered Offiee Auld Kirk orfice Blackfriars Wall( Ayr KA71 Bankers Bank Of Scotland HOLMSTON our OF SKOOL CLUB SCIO TRUSTEES AYJ NUAL REPORT YEAR ENDED STH APRIL 2025 I'he Trustets have pleasure in prasenting their Teport for the yffdr end￿ 5 April 2025. R¢f¢r¢D¢e alld Admin5strative l)etslls Reference and athninistrative dd8ils are Shown in the schedule 0fmanb￿S of th¢ board and PTof¢ssional advi8ers on page l of the finaThGial ststemcnts. The Trustees The tr￿Ste¢S who setved the ch￿￿ty during the period w¢re as follows: Chair Treasurer Secretary Deputy Chair The following changes owirr¢d after the year end: ap￿]nted 09 D¢c¢mbw 2025 ap￿Illted 09 December 2025 r¢S1￿ 09 December 2025 TCSi8nol 09 D¥cemk 2025 resigned 09 Dcccmber 2025 resignd 09 December 2025 Stru¢tur4 Goverllance and Managememt GovernlD8 DOe￿￿ent HolmsÈon Out of Sk￿1 Club is a Scottish Charitable Inw8t¢d Organisation. It IS gov*n￿ by its conSti￿tion at is rcgist¢r¢d as a ¢lJArity und¢r nunl)¢r SC050355 Appoill¢Thellt of Trustees At each AGM, thc members may elect any m¢mbcr to k a trustee. The board may at any tim¢ ¢(H)pt any member to be a truslee. Trn$t¢e IDdu¢tlon and Trthlng N¢w T￿￿te¢S undergo indu¢lion and training to brief them on th¢ir legal (*>li¥ations unts charity law. th¢ Lontent of the ¢onstitution. the leadership team and deKision makingwiJ¢ess¢s. the busin&￿ plan and r￿ent financial put(vmance of the organisation. OrgaDlsatl• The tNstc¢s administff the ¢hanty. A meaing of the t￿￿te¢S is held at le&81 six times in ￿ch year with any trustee being in a position to call a me¢*in8 of trustccs in ￿dItion to this. No truste£ may serve Is UnplOy￿ of thc Ch￿lty. HOLMSTON Oiry OF SKOOL CLUB SCIO TRiFSTEES AI¥NUAL REPORT YEAR ENDED yfH APRIL 2025 Risk M*nagement The trustcLs have a risk management strat¢gy ￿1¢h Compri￿.. An annual rcview of th¢ Tiskt+ the charity may fac¢ The esthlishment of SyS*ms and ￿(￿edur&S to mitigate tTr￿)Se risks and The implementation of pr￿l￿reS dcsignoj to minimise any p￿tential impa¢t on the charlty sh(Mdd those risks materialise Objeetlves aDd Aetivitles The organisalion's purposes are: Pmvith out of %h(x>l childL'are for GTammar Primary Sch(K)l and Holm5ton Primary School. Children of other schw15 are alsi) welcome. Assist in the personal and wtal development of th¢ 'Idren in the in*T£￿ of social welfare. Prornote the or82nisation's facilities f(K fw weation and Icarning within a framework of wl oNJortunity. A¢bieYemellts and Performance Th¢ charity continues tL) run a highly successful out of school club and provides a reltable and ￿)nSist￿t service to the parents in th¢ c(Mnmunity. EV￿ the r¢c¢nt traDSition to thc new pranises ￿ no disrnption to the (4)eratith) whatsoevry and is providing to be a positive move. Finan¢i41 Review The receipts and Payments Account for the pffl'od shows total income of £116,980 and total expenditurc of £93.688 wkn'ch r￿ults in a Surplus of £23292. Plans for Flltu￿ Perlod$ The futyr¢ of the club is to continue to Provide an essential service to thc community and fflsure the ¢hildren that attend are Wpyj wctl car¢d fur and h¢lV¢ positiv¢ ¢xperi¢n¢es durlng their time at the club. roi'Ld l)I' Illi u4ILL4 I)11 and Signed oll their bd4lf Trustee INDEPENDENf EK4MINER'S REPORT TO THE TRUSTEES OF HOLMSTON OUT OF SKOOL CLUB SCIO YEAR ENDED APIUL 2025 J TCPOrt ou th¢ accounts of th¢ chaTity for th¢ y¢at ¢nd￿ 5 Aptil 2025 which S¢1 on pag¢s 5 to 6 The charity's trustees are rest￿nsible for th¢ preporation of the accounts in a¢¢ordanc¢ wth the terms of the Charities and Trustee Investment (ScotIat￿) Art 2005 and ihe Charities Accounts (Scotland} Regulaiions 21)06. The charity trustees consider that the audil requirement of Keguiah'onlo I l)Id) of the Accounts Rc8uIth'ons does not apply. Ir 1.1 my r￿pOn.￿1blIIty io examin¢ ihe xcounL8 &8 required under section 44 (1)(¢) orth¢ A¢1 and to st￿e whether particular motten have come lo my attention. My examination is carried out in accordance with R¢8ulolions I l of the ChaTiti¢s Accounts (Scodand) Regulations 2006 {as aTnended). An examination includcs a reviewof the accountin8 records kept by the ¢harity and a comparison ofthe aceounls pr¢s¢nted with those records. It also include5 consideration of ￿Y unusual Iiems or disclosures in the accouttts, and seeks exPla￿l￿n¥ from the trusi¢es ¢on¢£rning any such matters. Ibe procedures undertaken do not provide all the evidenct that M)uid b¢ required in arl audit. and Consequently I do not expres$ an audit opinion on the view given by the accounts. In the course of my ¢MmI￿.0ll of the acroullts for th¢ y¢ar end¢d 5 April 2025. cottLe to my attention. whicb ￿VeS me re&gonabl¢ ¢wse to believe thal IA ally tnat¢rid [¢5￿¢1 the requiremenrs.. to keep a¢cO￿ling records in accordance S¢¢bon 44(1)(a) of the 2005 Act a￿d R¢sulation 4 of the 2(H)6 A¢rouDts R¢gulations (as amended) alld to prepare accounts ￿4)Ich a¢cord with the accounting r¢￿r￿S and conwly RegulatioD 9 ofthc 2006 Accounts Regulaiions (&5 all￿nd¢d) have noi be￿ i)r lo Whic￿ in my Opinio￿ attelltt"t>n slLould be drawn in order to enabl¢ a proper w)derstanding of the accounts to be r¢ath¢d D*t¢: HOLMSTON OUT OF SKOOL CLUB SCIO SCOTfisH CHARrrY NUMBER: SCOS0355 RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED S APRIL 2025 Unrestricted Fujkds Restrittrd Funds Unre¥tri¢¢td Restrltted Funds Fund$ Totil s reststed s reststed as restated Year Ended Year Ended Ytar Lndtd Year Ellded Ye•r Triided Year Lttded 05M4t2025 11511412025 05104ll025 OSIIMll024 05AHf2024 0Sm412024 Total RECEIFrs 116.980 116.980 106,283 106.283 Charitable aDd Politi¢pl Donations Coronavirus Job R¢t¢ntioo Grant corona￿1nL* Gtani% TOTAL REC.EIPTS 116.980 116,980 106,283 106,283 PAYMENTS Payment for Ch4ri¢ablt Aetiviti Costs Dlrect Expo)ses 74 74 74 74 AdmiDlslratlo• Costs Audit & Accouttiottcy fees Employers Naliongi Insw8DC¢ Gcm¢ra] F￿[￿5 2.1(J) 2,100 I,440 3.556 4235 624 520 2.515 6.825 84.181 537 1.440 3.556 4235 624 520 2.515 6,825 84.181 537 3.89) 634 533 2.439 6.612 76.467 522 3.890 634 553 2.439 6,612 76.467 522 IT SolhvaTe and Consun￿bIeS Pe￿ionS COAS Salarics Stsff Trainin8 SubS￿lPtioDS Telephone & Inter￿¢ Travd 407 407 390 198 390 198 93.624 105 172 105.172 TOTAL PAVMEWIS 93,688 93,688 105.246 105246 SUIiPLUS FOR PERIOD 23.292 1.037 037 HOLMSTON OUT OF SKOOL CLUB SCIO STATEMENT OF BALANCES YEAR ENDED S APRIL 2025 Unrestrlcted Restricted Unrestrl¢ted Restricted Funds Fund$ 2024 Funds Funds Total Tot41 2025 2025 2025 2024 2024 KB BANK Opening Balance Suplus in Year AND 13226 23,292 13.226 23292 12,189 1,037 12.189 1.037 Closlng Balallee 36.518 36,518 13,226 13.226 CASH Opening Balance Suplus in Year CloslnE Balanee 72 72 72 72 72 72 72 72 OTHER ASSET Trad¢ debiors Social security and otber t&xes Total Balance 2284 3.366 5.649 2,284 3.366 5.649 7,198 11.528 18,726 7,198 11,528 1 8.726 LIABILITIE Trade creditors Social security and other tsxes Other creditor8 Fees invoiced in advance Accrued expenses Total Balall¢e 161 161 2,129 131 2,129 131 538 538 5,871 3,840 10,410 5,871 3.840 10,410 9.449 4200 15.909 9.449 4,200 15.909 Th¢ accounls werc approved by the trustecs on 1&ge<4nt&xrf Zds and signed on their b¢half by: HOLMSTON our OF SKOOL CLUB SCIO STATEMENT OF BALANCES YEAR ENDED S APRIL 2025 I BASIS OF ACCOUNTING The a¢eounts have been prepared undeT the receipts and payments basis and are in ￿ordance with The Charities and Trust¢¢ Investment (Scotland) Act 2005 and the Charities Accounts (Scotland} Regulations 2006 (as amended). 2 NOTICE AND PURPOSE OF FUNDS Unr￿trictCd funds arc thosc that may Ix used at the discrelion of the trusltts, in furtherance of the objects of the charity. RestTiCted fiu]ds may be us¢d for sptsific Purposes. Restrictions arise when 4)ecified by the donor or when fimds are rdis¢d for sp¢¢ifi¢ purposes. During thc PCri