Charity registration number SC029882 (Scotland)
Company registration number SC289711 (Scotland)
NEWTONHILL OUT OF SCHOOL CLUB
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
NEWTONHILL OUT OF SCHOOL CLUB
LEGAL AND ADMINISTRATIVE INFORMATION
Tustees
C Cameron
V Campbell
L Duffin
N Radcliffe
D Tisseman
H Watson
Charity number (Scotland)
SC029882
Company number
SC289711
Registered office
Bettridge Centre
Coastal Park
AB39 3UL
Independent examiner
Precision Accountants and Business Advisors Limited
1 Marischal Square
Broad Street
Aberdeen
AB10 1BL
NEWTONHILL OUT OF SCHOOL CLUB
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Statement of cash flows
8
Notes to the financial statements
9 - 17
NEWTONHILL OUT OF SCHOOL CLUB
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The tustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The needs of the club are to promote the education of children in need of care during out of school hours and school holidays. To provide or assist in the provision of facilities for the recreation or other leisure time occupation of such children in the interest of social welfare, with the object of improving their conditions of life.

We will achieve these aims in the following way:

Public benefit

The tustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

NEWTONHILL OUT OF SCHOOL CLUB
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

The Club currently has 139 families registered to use the Club, amounting to 173 children in total. Typically, the Club cares for 52-80 children during the breakfast session and 45-80 during the afterschool sessions. During in-service days and holidays the Club typically cares for 35-50 children.

 

The trustees, together with the staff continue to look for ways of making the Club a safe, enriching, and fun place for the children to be, whilst considering the registration requirements of the Care Inspectorate. The Club continues to promote wellbeing through physical activities, sports, and healthy diet.

 

The staff are an integral part of the Club. Their commitment and enthusiasm in looking after the children requires to be mentioned and recognised. Within the local community in which the Club serves families are extremely thankful for the work the Club offers.

 

The Club is fortunate to have several young people on the staff who help care for the children, allowing them to develop their skills and life experiences whilst developing a friendly rapport with the Club.

 

Work is ongoing to increase the number of Directors and identify any knowledge gaps to ensure the board has the necessary skills to support the development and sustainability of the charity into the future as it meets the many challenges and opportunities ahead.

Achievements and performance
Significant activities and achievements against objectives

Charitable activities

In pursuance of its objective, the Charity runs the Newtonhill out of School Club at the Betteridge Centre, Newtonhill, Aberdeenshire. This operates before and after school and during the school holidays for children ages 4 to 14 years old living in the local area (16 years old for additional needs children).

Care Inspectorate Grading and Inspection

The Club received an unannounced inspection from the Care Inspectorate on 11th and 12th May 2023, in which the Club received a “Good” grading.

Policies and Procedures

Policies and Procedures are reviewed, amended, and approved by the trustees, these were updated June 2023 and will be reviewed annually thereafter. They are available for review by any parent or carer whose children attend the Club both in paper format held within the Club and on the Clubs website.

Financial review

Principle funding sources

Most of the Clubs income comes from session fees of the parent and carers based on Club attendance. The Club is a member only club whereby families pay an annual membership fee of £30. The income from membership is minimal and equates to only 2% of total income.

 

The Club continues to claim Gift Aid in respect of the annual membership fees paid by parents and carers. Additional income is generated through fund raising with various events held throughout the year.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The tustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

NEWTONHILL OUT OF SCHOOL CLUB
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

Unrestricted funds are split between General, Equipment and Redundancy. Note 18 in the Notes to the Financial Statements shows the current split of these funds.

 

The Club has several long-standing members of staff, and the Trustees consider it prudent to set aside funds required in the event if the Club closing and having an obligation to pay redundancy costs.

 

Historically the membership fee was established to fund the purchase of new equipment. The trustees wish to maintain this reserve.

 

As the session fees are invoiced fortnightly in arrears, the trustees consider it responsible to operate an overall reserve equivalent of 3 months operating costs; this currently equates to £45,115. The current general reserve (excluding redundancy) is more than the target; and the Club will work to retain this level of reserves over the coming years.

Structure, governance and management

The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 1985.

The tustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

C Cameron
V Campbell
L Duffin
N Radcliffe
D Tisseman
H Watson
Recruitment and appointment of trustees

All the Clubs trustees are appointed or reappointed by the members at the AGM, which was held in January 2024. All parents and carers whose children attend the Club are invited to attend the AGM where they are given an update on the Clubs activities during the year. All time and service given in support of the management of the Club is given on a wholly voluntary basis.

 

Organisational structure

The trustees meet every six to eight weeks during school term time to oversee the work of the charity. Day to day running of the Club is delegated to the Club Manager.

Induction and training of trustees

There has been a significant change to the trustees during the year. All trustees are already familiar with the practical work of the charity having children who attend the Club. Additionally, new trustees are invited to attend a board meeting before committing themselves to a role in the charity’s management committee. Trustees are also issues with a copy of the OSCR’s guidance on the duties of the charity trustees under the Charities and Trustee Investment (Scotland) Act 2005.

Relationship with related parties

All the trustees have children who attend the Club. They pay membership and session fees on the same basis as all other parents and carers who use the Club’s facilities. Trustees do not receive any form of compensation for fulfilling the role, this is wholly voluntary position.

NEWTONHILL OUT OF SCHOOL CLUB
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

The trustees' report was approved by the Board of Tustees.

N Radcliffe
Trustee
1 November 2024
NEWTONHILL OUT OF SCHOOL CLUB
INDEPENDENT EXAMINER'S REPORT
TO THE TUSTEES OF NEWTONHILL OUT OF SCHOOL CLUB
- 5 -

I report on the financial statements of the charity for the year ended 31 March 2024, which are set out on pages 6 to 17.

Respective responsibilities of tustees and examiner

The charity’s tustees, who are also the directors of Newtonhill Out Of School Club for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The tustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the 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 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Precision Accountants and Business Advisors Limited
1 Marischal Square
Broad Street
Aberdeen
AB10 1BL
Dated: 1 November 2024
NEWTONHILL OUT OF SCHOOL CLUB
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
3
5,721
7,615
Charitable activities
4
190,192
167,758
Other material income
163
131
Total income
196,076
175,504
Expenditure on:
Raising funds
5
170,227
159,816
Charitable activities
6
10,228
15,309
Other expenditure
12
6
10
Total expenditure
180,461
175,135
Net income and movement in funds
15,615
369
Reconciliation of funds:
Fund balances at 1 April 2023
35,191
34,822
Fund balances at 31 March 2024
50,806
35,191

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NEWTONHILL OUT OF SCHOOL CLUB
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
14
1,376
701
Current assets
Debtors
15
15,875
25,067
Cash at bank and in hand
53,174
36,604
69,049
61,671
Creditors: amounts falling due within one year
16
(19,619)
(27,181)
Net current assets
49,430
34,490
Total assets less current liabilities
50,806
35,191
The funds of the charity
Unrestricted funds
18
50,806
35,191
50,806
35,191

The trustees have prepared the accounts in accordance with section 44 of the Charities and Trustee Investment (Scotland) Act 2005 and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

 

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These 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 tustees on 1 November 2024
N Radcliffe
Trustee
Company registration number SC289711 (Scotland)
NEWTONHILL OUT OF SCHOOL CLUB
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
20
17,877
4,298
Investing activities
Purchase of tangible fixed assets
(1,307)
(697)
Net cash used in investing activities
(1,307)
(697)
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
16,570
3,601
Cash and cash equivalents at beginning of year
36,604
33,003
Cash and cash equivalents at end of year
53,174
36,604
NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
1
Accounting policies
Charity information

Newtonhill Out Of School Club is a private company limited by guarantee incorporated in Scotland. The registered office is Bettridge Centre, Coastal Park, AB39 3UL.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the tustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the tustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the tustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33.33% straight line
Fixtures and fittings
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the tustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
4,221
1,915
Grants
1,500
5,700
5,721
7,615
NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Childcare fees
Services provided under contract
190,192
167,758
5
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Trading costs
Support costs
170,227
159,816
6
Expenditure on charitable activities
Expenses
Expenses
2024
2023
£
£
Direct costs
Outings
3,448
1,281
Bus running costs
1,566
7,639
Badminton costs & holiday expenses
-
468
Pupil food & drinks
5,214
4,523
10,228
13,911
Grant funding of activities (see note 7)
-
1,398
10,228
15,309
Analysis by fund
Unrestricted funds
10,228
15,309
7
Grants payable
Expenses
2023
£
Grants to individuals
1,398
NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
7
Grants payable
(Continued)
- 13 -
-
8
Support costs allocated to activities
2024
2023
£
£
Staff costs
122,532
99,484
Depreciation
632
1,815
Recruitment and training costs
-
515
Staff welfare & entertainment
1,960
1,910
Games & toys
5,002
5,375
Repairs and maintenance
2,231
2,066
Software
297
170
Postage, printing and stationery
1,530
1,139
Subscriptions
1,165
911
Telephone
264
247
Insurance
507
1,873
Governance costs
34,107
44,311
170,227
159,816
Analysed between:
Fundraising
170,227
159,816
2024
2023
Governance costs comprise:
£
£
Accountancy
6,391
4,165
Legal and professional
574
342
Redundancy provision
(4,802)
6,667
Rent
28,087
32,282
Cleaning
266
69
Bad debt
2,924
270
Bank charges
667
516
34,107
44,311
9
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
632
1,815
NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
10
Tustees
None of the tustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
14
14
Employment costs
2024
2023
£
£
Wages and salaries
121,080
98,197
Other pension costs
1,452
1,287
122,532
99,484
There were no employees whose annual remuneration was more than £60,000.
12
Other expenditure
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest payable
6
10
13
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
14
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2023
10,590
697
11,287
Additions
869
438
1,307
At 31 March 2024
11,459
1,135
12,594
Depreciation and impairment
At 1 April 2023
10,447
139
10,586
Depreciation charged in the year
433
199
632
At 31 March 2024
10,880
338
11,218
Carrying amount
At 31 March 2024
579
797
1,376
At 31 March 2023
143
558
701
15
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
13,301
22,011
Other debtors
-
70
Prepayments and accrued income
2,574
2,986
15,875
25,067
16
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
768
828
Trade creditors
247
3,262
Other creditors
17,403
22,010
Accruals and deferred income
1,201
1,081
19,619
27,181
NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
17
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,452
1,287

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
Equipment
279
-
(279)
-
Redundacy
14,369
4,801
-
19,170
General funds
20,543
191,275
(180,182)
31,636
35,191
196,076
(180,461)
50,806
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
General funds
34,822
175,504
(175,135)
35,191
19
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

NEWTONHILL OUT OF SCHOOL CLUB
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -
20
Cash generated from operations
2024
2023
£
£
Surplus for the year
15,615
369
Adjustments for:
Depreciation and impairment of tangible fixed assets
632
1,815
Movements in working capital:
Decrease/(increase) in debtors
9,192
(25,067)
(Decrease)/increase in creditors
(7,562)
27,181
Cash generated from operations
17,877
4,298
21
Analysis of changes in net funds

The charity had no material debt during the year.

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