ALLAN’S AFTER SCHOOL ACTIVITIES CLUB
Annual Report & Financial Statements
For the period ending
31 July 2024
Scottish Charity No SC052368
FOR THE PERIOD ENDING 31 JULY 2024
ANNUAL REPORT & FINANCIAL STATEMENTS
CONTENTS
| Trustees’ Annual Report ...................................................................................................................... | 3 - 5 |
|---|---|
| Independent Examiner’s Report .......................................................................................................... | 6 |
| Statement of Receipts & Payments ..................................................................................................... | 7 |
| Statement of Balances......................................................................................................................... | 8 |
| Notes to the Financial Statements ....................................................................................................... | 9 - 10 |
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TRUSTEES’ ANNUAL REPORT
FOR THE PERIOD ENDING 31 JULY 2024
The trustees are pleased to present their report and financial statements together with the independent examiner’s report for the year ended 31 July 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name Allan's Afterschool Activities Club Charity Number SC052368 Principal Address
Current Trustees
Other Trustees who served during the year
Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Mailing Kent ME19 4JQ
Independent Examiner
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
The charity is a Scottish Charitable Incorporated Organisation (SCIO) and was incorporated on 1[st] of March 2023. It is governed by its constitution.
Management
The trustees are responsible for the strategic direction and governance of the charity, whilst day-to-day running is delegated to paid members of staff. The charity employs three permanent staff and two sessional who are employed on a zero-hour contract.
The trustees are particularly aware of their responsibilities for Health and Safety, especially for the children. In addition to comprehensive insurance, all our staff have disclosures under the Protection of Vulnerable Groups (PVG) Scheme.
Appointment of Trustees
The board of trustees, which normally meets on a monthly basis, are the charity’s trustees. Membership of the board is open to current and past parents and guardians of children in the charity.
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TRUSTEES’ ANNUAL REPORT
FOR THE PERIOD ENDING 31 JULY 2024
Trustees are elected at the Annual General Meeting which is normally held in May. Under the constitution, there must be a minimum of three and not more than seven elected trustees. The trustees may co-opt a further two trustees if they consider it would be in the interests of the charity to do so.
Organisational Structure
The structure of the organisation consists of: -
the MEMBERS - who have the right to attend members' meetings (including any annual general meeting) and have important powers under the constitution; in particular, the members appoint people to serve on the board and take decisions on changes to the constitution itself;
the BOARD - who hold regular meetings, and generally control the activities of the organisation; for example, the board is responsible for monitoring and controlling the financial position of the organisation.
OBJECTS & ACTIVITIES
The organisation’s purposes are:
The provision of social and recreational activities for children who attend Allan’s Primary School, Stirling, aimed at improving their conditions of life by advancing their social and emotional development, and education through play.
AAAC provides high quality childcare for children attending Allan’s Primary School who require care during out of school hours in a safe and stimulating environment. The children attending the club have the opportunity to engage in a wide range of child led play activities, both indoors and outside.
ACHIEVEMENTS & PERFORMANCE
Allans’ After School Activities Club (AAAC) has had a very positive, busy, and successful year.
In the 23/24 academic year we provided an after-school service for 33 children and young people, from 25 families. AAAC has provided positive sustainable destinations for two employees and the club’s existence contributes to our wider community by providing child care which enables families to access work, or work extended hours, which in turn helps to support the local community.
The club runs Monday to Friday from Allans’ Primary Hub, a cosy space with direct access onto a secure playground with a range of outdoor activities to complement the plethora of indoor activities on offer. Each day the service, which is utilised by children ranging from P1 - P6, provides varied learning and play based opportunities which are differentiated to interest, age and stage wherever possible. Snacks are varied and nutritious and ensure that our young people are feeling nourished before they go home.
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TRUSTEES’ ANNUAL REPORT
FOR THE PERIOD ENDING 31 JULY 2024
AAAC’s play staff in this academic year were both young adults, one of whom was in their last year of a degree in Educational Psychology, and the other a young person with additional support needs who, due to the nature of these needs, had to look at an alternative pathway for a positive sustainable destination. For both members of staff the club provided an opportunity for them to develop their skills and AAAC were able to use funding to provide them with relevant training.
FINANCIAL REVIEW
Receipts during the accounting period were £29,332. Payment for the accounting period were £21,040 The charity had a surplus of £8,292
We closely monitor our finances with termly budgets in place and termly projections of income from fees and likely expenditure. This allows tracking of any potential surplus or deficits and allows timely action if required.
Cash in hand and at the bank on 31/07/2024 amounted to £8,292.
Donated Facilities & Services
We wish to thank Allan’s Primary School for their kind donation of premises and utility costs for the charity.
Reserves Policy
Allan’s After School Activities Club has reserves of £3,292. The trustees believe that four month’s running costs are a good level of reserves and £7,000 represents approximately four month’s salaries together with potential statutory redundancy payment requirements should the club have to close at any point, plus overheads. The trustees will actively work towards increasing reserves in the next financial year.
FUTURE PLANS
Going forward AAAC is developing our connection with the local and wider community. The club has a number of activities and initiatives planned, including thematic menus which coincide with local and global cultural events, activities to local places of interest and inviting speakers from different areas of our community to come and speak with us.
A significant area for us to look at as a charity is our provision to support families on the lower levels of the Scottish Index of Multiple Deprivation by providing free or reduced rates to allow these families to develop social mobility by accessing routes to employment. This would also allow us to support families in need of last-minute care in extenuating circumstances.
Another identified area of improvement is the need for greater home engagement from parents and carers. In the first instance our manager has set up a WhatsApp group as the means to communicate things such as our menu for the week, activities planned, etc. Further down the line, we hope to involve the children and young people in creating a newsletter showcasing their creations and learning.
APPROVAL
This report was approved by the trustees on 4[th] April 2025 and signed on their behalf by:
Chairperson
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INDEPENDENT EXAMINER’S REPORT
FOR THE PERIOD ENDING 31 JULY 2024
Independent Examiner's Report to the Trustees of Allan’s After School Activities Club
I report on the accounts of the charity for the year ended 31 July 2024, 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 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The trustees consider that the audit requirement of Regulation (10)(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (44)(1)(c) of the 2005 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 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 came to my attention:-
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which gives me reasonable cause to believe that in any material respect, the requirements
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to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
7th April 2025
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STATEMENT OF RECEIPTS & PAYMENTS
FOR THE PERIOD ENDING 31 JULY 2024
| Note Receipts Fees Bank Interest Refund Donation Grants Loan Payments Cost of Trading 5 Cost of Charitable Activities 6 Adjustment Equipment 7 Net movement in funds Transfers between funds Surplus/(Deficit) for year* |
Unrestricted Restricted Total Funds Funds 2024 £ £ £ 21,552 - 21,552 13 - 13 17 - 17 250 - 250 - 6,500 6,500 1,000 - 1,000 22,832 6,500 29,332 18,713 1,227 19,940 724 95 819 100 - 100 - 181 **181 ** |
|---|---|
| 19,537 1,503 21,040 3,295 4,997 8,292 (3) 3 |
|
| 3,292 5,000 **8,292 ** |
- £100 stolen from staff member on way to bank (police report available)
The Notes on pages 9 to 10 form an integral part of these accounts.
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STATEMENT OF BALANCES
AS AT 31 JULY 2024
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| Note Funds |
Funds | 2024 | |
| Funds Reconciliation | £ | £ | £ |
| Balance as at 01 August 2023 | - | - | - |
| Surplus/(Deficit) for year | 3,292 | 5,000 | 8,292 |
| Balance as at 31 July 2024 | 3,292 | 5,000 | 8,292 |
| Bank & Cash Balances | |||
| Cash at Bank | 8,278 | ||
| Cash in Hand | 14 | ||
| 8,292 | |||
| Other Assets | |||
| Fridge | 149 | ||
| Speaker | 32 | ||
| Liabilities | |||
| Prep & IE of Accounts | 400 |
Allan's After School Activities Club has no Contingent Liabilities
The Notes on pages 9 to 10 form an integral part of these accounts.
These accounts were approved by the trustees on 4[th] April 2025 and signed on their behalf by:
Chairperson Treasurer
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDING 31 JULY 2024
1. Basis of Preparation
These accounts have been prepared on the receipts & payments basis in accordance with:
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(a) The Charities and Trustee Investment (Scotland) Act 2005
-
(b) The Charities Accounts (Scotland) Regulations 2006 (as amended)
There have been no changes to the basis of preparation or to the previous year’s accounts.
2.
Fund Accounting
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(a) Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity.
-
(b) Designated funds are unrestricted funds that the trustees have set aside for particular purposes. The designation is administrative only and does not restrict the trustees’ ability to apply the funds.
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(c) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for specific purposes.
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(d) Endowment funds (permanent) are those where the capital cannot be spent but the income arising from the funds will be either restricted or unrestricted, depending on the terms of the endowment.
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(e) Endowment funds (expendable) are endowment funds where the trustees have the power to convert the capital into income, but are not required to do so.
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(f) The purposes of the funds are shown in Note 9.
3. Taxation
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(a) The charity is not liable to income tax or capital gains tax on its charitable activities.
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(b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
4.
Transactions with trustees and related parties
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(a) No remuneration was paid to trustees or any persons connected with them during the accounting period.
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(b) No expenses were reimbursed to the trustees during the accounting period.
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(c) No travelling expenses were reimbursed to trustees during the accounting period.
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(d) The charity's insurance policy includes trustee indemnity insurance cover for all of its trustees.
5. Cost of Trading
| Salaries Toys Snacks Consumables Insurance Professional Fees Training Loan Repayment |
Unrestricted Restricted Total Funds Funds 2024 |
|---|---|
| £ £ £ 15,053 - 15,053 - 1,171 1,171 1,861 35 1,896 269 21 290 263 - 263 137 - 137 130 - 130 1,000 - 1,000 |
|
| 18,713 1,227 19,940 |
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDING 31 JULY 2024
6. Charitable Activities
| Charitable Activities | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| Funds £ |
Funds £ |
2024 £ |
|
| Admin | - | 95 | 95 |
| IT Support | 445 | - | 445 |
| Sundries | 214 | - | 214 |
| Bank Fees | 65 724 |
- 95 |
65 819 |
| 7. | Equipment | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| Funds £ |
Funds £ |
2024 £ |
||
| Fridge | - | 149 | 149 | |
| Speaker | - | 32 | **32 ** | |
| - | 181 | **181 ** |
| 8. | Movements in Funds | |||||
|---|---|---|---|---|---|---|
| As at | As at | |||||
| 01/05/2023 | Receipts | Payments | Transfers | 31/07/2024 | ||
| Unrestricted Funds | £ | £ | £ | £ | £ | |
| General Fund | - | 22,832 | (19,537) | (3) | **3,292 ** | |
| Restricted Funds | ||||||
| SC Employability Grant | - | 5,000 | - | - | 5,000 | |
| SC Community Grant | - | 1,500 | (1,503) | 3 | - | |
| - | 6,500 | (1,503) | 3 | 5,000 | ||
| Total Funds | - | 29,332 | (21,040) | - | **8,292 ** |
9. Purpose of Funds
General Fund
SC Employability Grant
SC Community Grant
An unrestricted fund that can be expended at the discretion of the trustees in furtherance of the objects of the charity.
Restricted fund to help pay for additional sessional staff and running costs to provide flexible ad hoc childcare for parents and carers, as and when they need it. Also, to provided funded places for more vulnerable children within the school community.
A restricted fund to help pay for play equipment and snacks for the children that use the service.
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