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REGISTERED NUMBER: SC303077 (Scotland)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 May 2024

for

Stonehaven After School Club

Stonehaven After School Club (Registered number: SC303077)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Stonehaven After School Club

Company Information
for the Year Ended 31 May 2024







DIRECTORS: A Gale
Ms F Macdonald
Mrs A McCrae





REGISTERED OFFICE: Community Centre
Bath street
Stonehaven
AB39 2DH





REGISTERED NUMBER: SC303077 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

Stonehaven After School Club (Registered number: SC303077)

Report of the Directors
for the Year Ended 31 May 2024

The directors present their report with the financial statements of the company for the year ended 31 May 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 June 2023 to the date of this report.

A Gale
Ms F Macdonald
Mrs A McCrae

Other changes in directors holding office are as follows:

Ms C McCombie - resigned 27 September 2023

POLITICAL DONATIONS AND EXPENDITURE
No political donations were made in the year.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Ms F Macdonald - Director


26 August 2024

Stonehaven After School Club (Registered number: SC303077)

Income Statement
for the Year Ended 31 May 2024

31.5.24 31.5.23
Notes £    £   

TURNOVER 194,367 185,758

Administrative expenses 206,899 202,653
OPERATING DEFICIT 4 (12,532 ) (16,895 )

Interest receivable and similar income 64 45
DEFICIT BEFORE TAXATION (12,468 ) (16,850 )

Tax on deficit - -
DEFICIT FOR THE FINANCIAL YEAR (12,468 ) (16,850 )

Stonehaven After School Club (Registered number: SC303077)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 20,195 26,929

CURRENT ASSETS
Cash at bank 6,008 11,742

CREDITORS
Amounts falling due within one year 6 450 450
NET CURRENT ASSETS 5,558 11,292
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,753

38,221

RESERVES
Other reserves 15,000 15,000
Income and expenditure account 10,753 23,221
25,753 38,221

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2024 and were signed on its behalf by:





Ms F Macdonald - Director


Stonehaven After School Club (Registered number: SC303077)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Stonehaven After School Club is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

Stonehaven After School Club (Registered number: SC303077)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. OPERATING DEFICIT

The operating deficit is stated after charging:

31.5.24 31.5.23
£    £   
Depreciation - owned assets 6,734 8,978

5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 45,019 4,432 49,451
DEPRECIATION
At 1 June 2023 18,662 3,860 22,522
Charge for year 6,590 144 6,734
At 31 May 2024 25,252 4,004 29,256
NET BOOK VALUE
At 31 May 2024 19,767 428 20,195
At 31 May 2023 26,357 572 26,929

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other creditors 450 450