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 Con￿nI 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 ChorithbleJncorporqledOryfyiiAw1ifj￿0tr￿isll 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 c0￿￿7t1ee 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