Chai'ity Registration No- SC025365 Ralston Oul of School Care Finftn¢iRI Ac¢(bunts for the year ended 30th June 2025
RAlston Out of School C&rc Charity Registi'ation No. SC025365 REPORT OF THE EI XECUTIVE COMMITTEEI FOR THE YEAR ENDED 30TH JUNE 2025 The Executiv¢ Coinmittcc present the Executive Coinmittce'g Ileport and financial Slateineiils for tlic ycai. ¢nded 30th Jiiiie 2025. Principal Actii'ities and Executive Committee The pi'incipal activity of Ralstoii Out of School Car¢ in the year uiider review was the provision of out of school care for childrcn attending Ralston Primary School. Tlie Executive Coinmittee who served dui'ing die ye. ei)ded 30tli June 2025 werc: Cliairperson Vi¢¢ Chair Secretary Treasui'er Head of S¢rvicelManag¢r) Liiida O'connell Lynda Mccall Elizabcth McBride Jeiinifer AndeKson Grace B¢rry Contact Name and Address Linda O'connell. Chairperson OR Jennifer And¢on, Treasurer Ralston Out of School Care, do Ralston Pritnary. School Road, Paisley, PAI 3AT Partieulars of The Governing Deed Thc main objective5 of Ralston Out of School Cal'e shall b¢ to'.- a) Proinole thc carc and education of children attending Ralston Primary School who al'e in i)eed of car¢ during oul of school houi's and to promote tllc provision of facilities for the trY¢ation and other leisure titne occupation of such children. in the interests of social welfaie, with the objective of impi'oving their conditions of life. b) Advance the ¢ducation and training of person5 providing such ¢ar¢ aiid educ&tion and rccreation facilities. The association is non-party political. non-sectarian and non-racist. Method of Selecting and Recruiting Committee Members a) Executive Committ¢e members shall be proposed and elccled or re-elected. annually from within the membcrship. Office bearers shall be selected fi'om within the Exccvtive Committee at its first me¢ting thereafter. b) The Executive Committee shall consist of a minimum of six parentlguardian members and have the ]N)wer to co-opt additional membei'5. c) The Executive CoTnmittee shall have power to appoint such sub-committees as it may from time to time decide and shall deteiinine their puw¢rs and terms of reference,
Ralbton Oiit of Scliool Care Reservcs Policy 'rii¢ policy of Ralston Out of Scliool Cal'e is lo rctain suffkcieiit finaticial resei've5 lo pay outstai)ding Credito ii)cludiiig wages and i'cdiindaiicy payments to its eniployees iii the evenl of a planncd oi. uiiplaiiiicd closui'e. Risk Management Risk a5s¢ssmeiits have been carried oiit by tlie Manager for all Ji'eas of the seivi¢e. These will be revicwcd TKriodically by the Mon8g¢meiit Coinmiltee as part of thr internal aLidit pi'ocess. Statement of Executive CoRnmittee' Responsibilities Chai'it>' law requii'e5 the Executive Coininittcc tt> prepare a stat¢mei)t of accounts for ¢ach financial year. lil prepai'ing diose fii)anLial sluleinenls, the Executive Coininittcc al'e requii'cd to.. a) 5el¢ct suitable accounting policies and apply them consisl¢ntly' b) Imake judg¢m¢nts aiid estimates that are reasonable and prudent; c) prcpare the fiiiaiicial statements on the going ConnI basis unless it is iiiappropriate to presume tliat the Association will continue to opei'ate. Tlie F,xecutive Coininittee are responsible for k¢eping pi'oper &¢couiiting records which disclose wilh reasonable accuracy at any time tllc financial position of the Charity and to enabl¢ them to ensu that the fiiiancial statements wmply with thc Chayities AccouiiÉs (Scotland) Regulations 2006. They are also responsible for safeguarding the assels of thc Charity and hence for taking i'¢a50nable steps for the pi'cvention and detection of fraud and other ii'regularilies. Reporting A¢countant l.lenderson & Campany Chartered Accountants have signified their willingness to act a5 Independent Examii)ers and a pi'oposal foi. their re-appointmcjit ill he put to the Executive Commitle¢'5 In¢eting. Approved by the Executive Committee on and signed on its behalf by:
AGM REVIEW ofi RALSTON OUT OF SCHOOL CARE Tlie period between 2024 aiid 2025 has i)ot been witliout its cliallenges for Ralston Pi'iinaiy Oiit or School Cai'¢ but we are proud lo be stayii)g strong and making significai)t advai)ces foi'ward. We118ve a iiew fi'ainework froin tlie Care Inspectorate lo bc measured agaiiist which will allow lis to progress the scrviee efficiently taking into consideration tlie iiidicaÉors sct out by Care Inspectorate. We or¢ ainid cliaiiging the service to SCIO whicli will make the Servi inore i'obust and give nTroi'e support to all seNice us¢rs in particular the committec that ruli the service. sCIOstaJ&oYSCV¥IJSh ChorithbleJncorporqledOryfyiiAw1ifj0trisll legalJroiiKworkde&lgnedexclNsn¢fj,JnYrheScoiiishclwrllJ?seLYOr. We have been looking at an a55¢t transfer from Renfr¢wshire Council to ensure tlie smooth contiiiuity of the s¢rvioe in coining years, we are in talks with the council. Encouraging to note that the s¢i'vice is seeing an incr¢ase in tlumbei's tliis yeai. whirh puts us iii a Inuch better position to support ihe staff team. the committee and all 5crvice users. 11)e focus of the 5¢tvi¢e has cl)angcd little over this pei'iod. ¢oi)tinuing to ensure the following.. We maintain and develop the out of school cal'e We inaintain slaff jobs The children and parents are safe The sccui'ity of the service for th¢ fului'e The staff over this pei'iod have been very flexible as the 5ervi¢e inoves on. It has been a busy time with Staff training and development being high on the servi¢¢ agenda. We have been fortunate to secur¢ 4 s¢asonal workers which has made a huge contributioi). On a healthier note and post Covid our committee m¢¢tings have returned to face-to-face meetings &iid likewise with a full AGM for all parents lo atteiid in pei'son.
ACHIEVEMENTS AND PERFORMANCE The scrvice has liad a great yeai. focusing on delivei'ing some amaiiiig activitlcs and facililics for tlie children. Tl)¢ fact tlic service has doi1¢ so well is a tcgtaineiit oil how well the seivice is managed and Ilic pi'ofessionalism of Ilic staff and committ¢e whicli ruli tl)e seivice. Key callouts are". a) The nuinber of people who use the service has inci'eascd sii)ce the school has startcd back due to a mixture of increased adveitising canipaigns and people returning to woi'kplaces. b) The service provides covcr for 50 weeks oiit of 52 weeks. c) The focu5 of achieveinents has now Inoved to iinproving the quality of Ihc servicc we offer to parents and children. d) We were fortunatc to se¢uiE a series of Golf Lessons at Ralston Golf Club throughout the summer this year (with iio additional charge) which gave all the ehildren the opportunity to tiy out golf and get the relevant Iraining from a professional. The f¢¢dback from the children was very positive. e) We are looking at majoi. changes in th¢ ROSC wliich will be apparent in the next few years, we are in the process of changing to a SCIO and are hoping to aiyange an asset transfer via Renfrewshire Coun¢il. PLANNED IIIqPROVEIVIENTS We ¢ontinue to update and iinprove all our policies gnd pi'oc¢dui'es. With the focus shifting to quality of c8r¢ and the quality framework for day-care of children, childminding and school-agcd cliildcare, the service is focusing on the following.. Evaluating and improving nurturing care and support of ¢hildren in tl)e service Evaluating and improving oppoi1unities for play and learning for all children in the 5¢rvice Evaluatiiig and improvin8 our faciliti¢s and environment to ensure children experiencc hi8h quality facilities Evaluate and improve staff d¢ploymcnt and development
FundrAlSing The sei'vice will be lookiiig for ideas on how to I'aise funds fi'om parents over tlie next pcriod Grace Beny (Inanagei.) continue.q hei. excellent woi'k and has a550 secured soinc funding througli grants for tlie scivice which lias massively Iielped tl)e seivice fiiian¢ially Workiiig witl) tlic Children's Coiiiinittee lo i'aise fuiids for tlieir suggestions and ideas All pareiils ai'¢ aclively ci)courkxged io support tl)e cliildi'eii and tlie service in whatevei. Spare capacity yoii h8ve. Parents We are eontinuing to Usc Pai'eiit drop ins to feedback iiifoi'matioii to pai'ents. Tliese work well witli parcnts ixiiig able to cllat with key worker staff about how their cliild is doing and to feedback information to the service as well. This year's pai'ents, nigl)t has already been organÉsed. Social media has played a big pait in engaging with pai'ents and this lias continued with gUlar update of inforinatioii and pictures on the servi¢¢ Closed Facebook page. The services website has ¢ntlY been updated and 15 now a vibrant first stop for parents looking to learn About and use thc service. We now a150 have the added benefit of iaking payments securely oiilin¢ which has been a great bcncfit to the setvice and e1Ved positive feedback from lots of pa]'ents on it5 ease of use. This also aids us in the control of any bad debt by seeking paym¢nt for service upfront. The social side of the service has resumcd, and we are looking to start planning parent and family social nights again. Our w¢llb¢Ang fitness bootcamp is also currently n]nning on a Friday evcning. The staff and management have been extremely gratefi]I for the support aiid feedback from the parents ovei. the last ycar. For the forth¢oining year, th¢ committee intend to continue to cnsure tl)at the service remains open for use by p.entS and secure the jobs for staff whil¢ eiisuring th¢ safety of the children. Specifically. thc committee has identificd th¢ following potential areas=
Ralyton Out of Sehool CAre a) 'fo exploi'e possible graiit aid foi. the service b) To look at the long-term plan foi. the service ) Continucd rciiivestiiient of funds s¢ekii)g the highest possible savings intei'est Erlurn d) To explore thc possibility of acqiiiring soinc land or local building lo locate tl)e service to its owii building new pi'emises Fees The sei'vice is a non-profit iiiakii)g charity ai)d all money raiscd from fees arc iised to pay staff and resoiircc costs for tlie Service. To ensure we ar¢ a living wage provider. and we aiy doing the best for our staff team we will raise the fees 51iglitly each year to make things easier foi. families to afford. We are however still well b¢low the average pi'iee for a registcred out of school c&r¢ servicc and I would like to mnind everyone that the two most popular events (Xmas Pantomime and Suinnicr Play Sclieine outings with bus ts'ips e.g. Heads of Ayr and Blair Druinmond) are heavily subsidised by the service to give the children the best possiblc opportunities and great experiences. Yours Sincerely Linda Oconnell Chairpeiso
Ralston Out of Sehool Car¢ INDEI PENDENI. LI XAMINER'S REPORT TCI'fHE MEMBERS OF RALSTON PIUIVIARY OUT OF SCHOOL CARE I I'¢port on the accouiils foi. the yeai. ended 30tli June 2025 set out on pag¢s 7 to I l. Respective Responsibilities of the Exeeutive c07t1ee and The Independent Examiner Tlie Execiitivc coiniiiittee al'e I'esponsible foi. the i)I'¢i?di'atioii of Ilie accounts in accordancc willi the tei'ins of tlie Cl)ariti¢s and Ti'u5tee Iiivcstineiit (Scotlai)d) Act 2005 aiid ilie Chai'itics Accouiits SLI)118iid) RegLilations 2006. Tl)e cl)ai'ity's Exccutive coininittcc coi)sidei' that Ilic audil I'eqiiii'cincnl ()f Regiilaliuii l O{ l )(a) to (e) of tl)e Accouiits ReLiulations does iiol apply. It is my I'esponsibility to exainiiie th¢ accoiiiils a5 rc411iied uiidci. scction 44(1)(c) of tlie Act and to state wlicther pai'ticislai. IMa(lei's have come to Iny attciilion. BASÉS of Independent Examiner's Statement My exainiiiation is cari'i¢d out in accordaiice with Regulation I l of the Chai'ities Accouiils (Scotlai)d) Rcgulalions 2006 (as atncnd¢d). An examinalioii includes a I'¢view of the accounting rccoi'ds kept by tlic ¢l)arity and a comparison of the accoui)ts presented with tliose records. It also includcs considei'atioi) of any unusual iteins or disclosures in the accounts, and sccks explanatioiis froin the Executive committee conceiming any such matters. Thc procedures undcitaken do not pi'ovide all tl)e cvidence that woiild be requiird iii ai) audit, and coiiscqiiently I do not cxpress an audit opii)ion on ihe vi¢w given by th¢ accoui)ts. Independent Examiner's Statemellt In the coui'se of tny examination, no matter has coinc to my attention which gives m¢ reasoiiablc cause to believe tliat in any material Irspeet the requirements.. to keep a¢¢ounting records in accoi'dance with Section 44(1)(a) of the 2005 Act and Regulation 4 of tlic 2006 Accounts Regulations, and to pi'cpare accounts whicli accord with the accounting recoi'ds and ¢omply with Regulation 9 of tlic 2006 Accoui)ts Regulations have not been met, or to whicli, in my opinion, attention should be di'awn in ol'der to enable a pioper uiiderstanding of the accounts to be reached. Robert J Henderson 14enderson & Company Chartered Accountants 73 Unioi) StiE¢t Gr¢eiiock PA16 8BG Date to bc cnteiEd-__
Ralston Out of S¢hool Care STATEI NT OF filNANCIAL AC'I'tVITIES FOR THE YEAR FNDED 30TH JUNE 2025 Unrestricted Restricéed Funds Fujids 3016llS 3016125 Total Total Fu])(Is Fun(15 3016125 3016124 Notes liieomiiig Resoui'ees Incoming Resources from generated funds:_ Voluntaiy Iiicomc.. Doiiatioiis and Gi'ants Activities for geii¢i'atiiig fvtids Bank Intcrcst 23,245 731 3,998 23,245 731 3,998 6,120 605 Ineoming ResouJ'¢es from Charitable activities:. Incoine from Fecs Sundry Income (pw'ents, contributions to trips) 203,904 5,723 203,904 179,969 5,723 165 Total lllcoming Resources 237,601 237,601 186,859 Resources expended Costs of gen¢rating funds Fundraising Charitable ActivitlC5 Governance Costs 238,182 2.400 238,182 208.702 2.400 3,248 Totol Resources expended 240.582 240,582 211,950 Net Movement in Funds (2.981) (2,981) (25,091) Reeoneiliation of Funds Total Funds brought forward 236,361 236.361 261,452 Total Funds carried forward 233,380 233.380 236,361 The statement of fin¢]&[ activities includes all gains and losses itL the year. All incoming rc50urees and resources expended derive fi'om continuing activities.
RAlston Out of Sihool Care BALANCE SHII fi T AS AT 30TH JUNE 2025 3016125 3016124 Note5 Fixed Assets Taiigible Asscts 2,683 356 Cvrrejit Assets D¢biors Casli al bank aiid iii hand 1,337 234,811 3,241 235,730 236.148 (5,451) 238,971 (2,966) Ci'editors.. Amounts falling duc wiiliin one year Net Current Assets 230,697 236,005 Net Assets 233,380 236,361 Unrestricted Fuiids Designatcd Funds General Funds 233.380 233,380 236.361 233,380 236,361 Restricted Funds Total Funds 233.380 236,361 Th¢s¢ accounts arc prepared in accordance with the Charities Accounts (Scoiland) Regulations 2006. The finaiicial statements w¢re appi'oved by the Exe¢utiv¢ Committcc 01) - on their behalf by= aiid sigi)¢d Jetinifer Andcr50n Ti'easurer
Ralst03) Oiit of School Care NOTES TO THE FINANCIAL SI'ATEMENTS f4OR THE Yfi.AR V.NDED 30TH JUTr4E 2025 Accounting PolieÉe8 Basis of Preparation Tlie fiiiancial 51aleinents liave been pi'epared uiider the hi.8loric cost coiivcnlioi) aiid in accoi'dance with tlie Staleincnt of Reconiincndcd Praclice: Accouiiting ai)d Repoiting by Charities pi'cpai'ii)g tlieii. accounts iii uciordaiice with tlie Financial Repoiting Standai'd applicabl¢ in ilie UK aiid Republic of Irelijiid (FRS 102) effectivc l JAiiuaiy 2019, th¢ Chai'ities and -I"i'ustee Iiivestincnt (Scotland) Act 2005 and the Charitics A¢counts {Scotland) Regulatioi)s 2006 (as ameiided). 'fh priiicipal J¢eouiitiiig policies adoptEd in tl)e prcpai'ution of tlie Iinaiicial ateMentS are set out below. b) Fund Accounting Unrcstricted funds are available foi. use at the discretion o( tlie Trustees in furtheraiicc of the gcneral objectives of the cliarity. Designatd funds are uiii'estrict¢d funds eaiinark¢d by the Trustees for particular purposes. R¢slri¢ted fund5 arc 5ubject¢d to restriction5 OJI their ¢xpenditui'e iinposed by t]ie donor or tlii'ough the temis of an appeal. Incoming Re50urees All incoining resoui'ces are included in the Statement of Financial Activities when tlie charity is enliil¢d to Ihe income and tile amouiit can be quantified with reasonable ac¢ura¢y. d) Resources Expended Expenditure is recogni5cd on an accruals basis as a liability is incuri'¢d. Expenditure in¢lud¢s ally VAT which cannot be fully recovered and is repoited as part ofthe expenditure to which it relates: C05t5 of g¢nerating funds comprise the costs associated with attracting voluntary incoinc. Charilabl¢ expenditui'e coinprises tliose costs incunrd by thc charity iii tlie delivery of its activities and sei'vices. It includes both costs that can be allocated directly to sucl) activiti¢s and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting tlie ¢onstitutional and statutory requii'ements of the charity and include the ind¢pend¢nt exaininalion fees and costs linked to the strategic managcmcnt of the charity. All costs are allocated b¢lween Ihe expcnditui'e categories of thc SOFA on a basis desigii¢d to fle¢É the usc of tlic rcsourc¢. Tangible Fixed Assets and Depreciation Tangible fixed assets aye ¢apitalised, including aiiy incidental expei)8es of acquisition. Th¢ main depreciation rate is 33 113ts/0 straight line. 10
Ralston Out of SLhool Care NO'fEI S TC) 'I'HE D'INANCIAL STA'R'fi.Mli NTS bOR THE YEI All ENDED JUTH JUNE 2025 Dollationy and Gi-ants Unre¥trieted Restricte 3016125 3016124 Ronfr¢wshitE Council CTlasgi)w c.ity Coiiiicil Lngage Ilei)fi'ewsliire 6,665 10,880 5,700 6,665 10,880 5,700 6,120 605 23,245 23,245 6,725 Detail of Expenditure 3016125 30/6/24 Cliai'ilable Activities Advertising Bank Cliarges Depreciation- computer Deprecialion- fvrnitur¢ and equipment DepYeciation- toys Gifts Entertainmeiit Other genei'al expenses Insurance Matei'ials food etc Office expenses R¢nt and Rates- see note 7 Repairs and maintenance Salaries External activities workers Staff training Uniforms Telephone Trip expenses (parents contributed £5,723) Donations Computei. and Software Subscriptioiis 34 356 1.342 32 356 287 350 314 420 20 330 6.390 163 7,678 161 176,925 2,627 15 769 1,467 8,973 340 7,716 60 13,684 76 190.856 6,320 500 512 1,455 11,280 675 1,500 839 1,553 238,182 208,702 GoveTI)ancc Costs Ac¢oui11ing Fees Legal and Profe55ioiial Fees 2,400 2,253 995 2,400 3,248 240,582 211,950
Ralytun Olll of School Car¢ NOTES TO TIII filNANCIAL STAI'FMfi Tr4TS FOR THE YII AR ENDEI D 30TH JUNL 2025 Tangible Assets Computer Equipment Furniture Toys Total quipment C051 301612024 Additions Disposals 4,085 5,288 4,025 934 10,307 4.025 301612025 4,085 9,313 934 14,332 AccuinulAled Depreciation 301612024 Clharge for Year Disposals 3,729 356 5,288 1,342 934 9,951 1,698 4,085 6,630 934 11,649 Net Book Value 301612025 301612024 2.683 2,683 356 356 Debtor5 3016125 3016124 Outstanding fees Sundiy Debtors Prepayments and AGcru¢d In¢om¢ 1,077 2,822 260 419 1,337 3,241 Creditors Creditors.. amounts falling due within one yeai. 3016125 3016124 Tr&de Creditors Sundiy creditors and ¢rUed ¢xp¢nses PAYE & NI Control Account (816) (2134) (2,501) (869} (2,097) (5,451) {2,966) Rent Three paytncnts in early July 2024 totalling £2,836.89 I'elated to the previous year. 12