IRIS Accounts Production v25.1.0.734 Other Company accounts True false Pounds 1.8.23 31.7.24 31.7.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true false true true true false true false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4068482023-07-31SC4068482024-07-31SC4068482023-08-012024-07-31SC4068482022-07-31SC4068482022-08-012023-07-31SC4068482023-07-31SC406848ns0:CharitableCompanyLimitedByGuarantee2023-08-012024-07-31SC406848ns15:PoundSterling2023-08-012024-07-31SC406848ns11:FRS1022023-08-012024-07-31SC406848ns11:IndependentExaminationCharity2023-08-012024-07-31SC406848ns11:SmallCompaniesRegimeForAccounts2023-08-012024-07-31SC406848ns11:FullAccounts2023-08-012024-07-31SC406848ns11:CharitiesSORP2023-08-012024-07-31SC40684822023-08-012024-07-31SC406848ns0:Trustee22023-08-012024-07-31SC406848ns0:Trustee32023-08-012024-07-31SC406848ns0:Trustee12023-08-012024-07-31SC406848ns0:Trustee42023-08-012024-07-31SC406848ns0:Trustee52023-08-012024-07-31SC406848ns0:Trustee62023-08-012024-07-31SC406848ns0:Trustee72023-08-012024-07-31SC406848ns0:Trustee82023-08-012024-07-31SC406848ns0:Trustee92023-08-012024-07-31SC406848ns0:Trustee102023-08-012024-07-31SC406848ns0:Trustee112023-08-012024-07-31SC406848ns0:Trustee122023-08-012024-07-31SC406848ns11:RegisteredOffice2023-08-012024-07-31SC406848ns0:Activity82023-08-012024-07-31SC406848ns0:Activity82022-08-012023-07-31SC406848ns10:WithinOneYear2024-07-31SC406848ns10:WithinOneYear2023-07-31SC406848ns0:TotalUnrestrictedFunds2024-07-31SC40684822023-08-012024-07-31SC40684832023-08-012024-07-31SC406848ns10:OwnedAssets2023-08-012024-07-31SC406848ns10:OwnedAssets2022-08-012023-07-31SC406848ns10:FurnitureFittings2023-07-31SC406848ns10:ComputerEquipment2023-07-31SC406848ns10:FurnitureFittings2023-08-012024-07-31SC406848ns10:ComputerEquipment2023-08-012024-07-31SC406848ns10:FurnitureFittings2024-07-31SC406848ns10:ComputerEquipment2024-07-31SC406848ns10:FurnitureFittings2023-07-31SC406848ns10:ComputerEquipment2023-07-31
REGISTERED COMPANY NUMBER: SC406848 (Scotland)
REGISTERED CHARITY NUMBER: SC022014













Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Wardie After School Club

Wardie After School Club






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




Page

Reference and Administrative Details 1

Report of the Trustees 2 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6

Notes to the Financial Statements 7 to 11

Wardie After School Club

Reference and Administrative Details
for the Year Ended 31 July 2024



TRUSTEES Louise Towers (resigned 1.5.24)
Louise Margaret Boldy (resigned 14.8.23)
Georgios Maistros Trustee
Kelly Ann Falconer (resigned 22.11.23)
Louise Killough (resigned 22.11.23)
Rebecca Bendrey
Sarah Sinclair
Amanda Michelle Graham Trustee (appointed 22.11.23)
Helen Jane Hunter Trustee (appointed 22.11.23) (resigned 17.9.24)
Pamela Kay Milne Trustee (appointed 22.11.23)
Jennifer Agnew Trustee (appointed 22.11.23)
Ondine Tennant (appointed 22.1.25)


REGISTERED OFFICE 103 Granton Road
Edinburgh
EH5 3NJ


REGISTERED COMPANY NUMBER SC406848 (Scotland)


REGISTERED CHARITY NUMBER SC022014


INDEPENDENT EXAMINER A H & Co Ltd
Chartered Accountants
6 Logie Mill
Edinburgh
Lothian
EH7 4HG

Wardie After School Club (Registered number: SC406848)

Report of the Trustees
for the Year Ended 31 July 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of 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
Objectives and aims
The objectives of the charity are:

(a) to promote the care and education of children in need of care during out of school hours and school holidays. To promote the provision of facilities for the recreation and other leisure time occupation of such children in the interest of social welfare with the object of improving their conditions of life.

(b) to advance the education and training of persons providing such care and education and recreational facilities.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity has continued to provide childcare. Control visits are carried out by the Care Inspectorate. All inspections have been passed, indicating the club is performing to a high standard.

FINANCIAL REVIEW
Principal funding sources
The company received total income in the year of £96,214 (2023: £85,738). Total available unrestricted funds at 31 July 2024 were £16,259 (2023: £21,426).

Reserves policy
Reserves will be maintained to ensure that the charity can meet its charitable obligations. Funds held in excess of these requirements will be expended in accordance to the charity's objectives. It is the charity's policy to endeavour to retain sufficient reserves to cover 3 months expenditure which is calculated to be £25,344 (2023: £22,300).

Funds in deficit
As at 31st July 2024, there were no funds in deficit.

FUTURE PLANS
The trustees plan to continue providing after school and holiday care for primary school aged children. There are no changes anticipated. The trustees recognise that the pandemic faced in previous years had a direct impact on the ability of the charity to operate and deliver the level of services seen in pre-pandemic years. Unfortunately, fees income continues to be impacted because of the long-lasting changes in working arrangements and in the working patterns of parents and carers that use its services. However, demand for its services is increasing (albeit slowly) and the charity aims to hold sufficient reserves to cover three months' expenditure. It will continue to apply for external support and grants where applicable to help the charity in its slow transition back to pre-pandemic levels of operation.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 6th September 2011. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of new trustees
The trustees are appointed by the Board of Trustees in accordance with the Constitution. New trustees are selected from current members at the AGM. Members are the parents of children currently attending the club.

Organisational structure
The charity has a board of six trustees who meet on a quarterly basis are responsible for the strategic direction and policy of the charity. The trustees are parents of children attending the club and come from a variety of professional and other backgrounds relevant to the work of the charity.

The day to day administration and operation of the charity is delegated to the club manager, Victoria Hannah, who is assisted by the afterschool club staff.


Wardie After School Club (Registered number: SC406848)

Report of the Trustees
for the Year Ended 31 July 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Induction and training of new trustees
Trustees are already familiar with the practical work of the charity.

New trustees joining the Board are provided with induction information and given an appropriate briefing on their obligations under charity and company law, as well as the contents of the memorandum and articles of association. Trustees are provided with a copy of the Office of Scottish Charity Regulator's (OSCR) 'Guidance for Charity Trustees' and all current trustees have received briefing sessions relating to their duties under the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

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

Approved by order of the board of trustees on 23 April 2025 and signed on its behalf by:





Georgios Maistros - Trustee

Independent Examiner's Report to the Trustees of
Wardie After School Club (Registered number: SC406848)

I report on the accounts for the year ended 31 July 2024 set out on pages five to eleven.

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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeking explanations from you as 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 has come to my attention:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

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

- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Paul Mannings CA
The Institute of Chartered Accountants of Scotland

A H & Co Ltd
Chartered Accountants
6 Logie Mill
Edinburgh
Lothian
EH7 4HG

23 April 2025

Wardie After School Club

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 July 2024

31.7.24 31.7.23
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM

Fund generating activities 3 95,980 85,649
Investment income 4 234 89
Total 96,214 85,738

EXPENDITURE ON
Charitable activities 5
After school club 101,381 89,201

NET INCOME/(EXPENDITURE) (5,167 ) (3,463 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,426 24,889

TOTAL FUNDS CARRIED FORWARD 16,259 21,426

Wardie After School Club (Registered number: SC406848)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 10 274 424

CURRENT ASSETS
Debtors 11 57 54
Cash at bank and in hand 18,719 23,721
18,776 23,775

CREDITORS
Amounts falling due within one year 12 (2,791 ) (2,773 )

NET CURRENT ASSETS 15,985 21,002

TOTAL ASSETS LESS CURRENT LIABILITIES 16,259 21,426

NET ASSETS 16,259 21,426
FUNDS 13
Unrestricted funds 16,259 21,426
TOTAL FUNDS 16,259 21,426

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


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


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that 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 charitable 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 charitable company.

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


The financial statements were approved by the Board of Trustees and authorised for issue on 23 April 2025 and were signed on its behalf by:





Georgios Maistros - Trustee

Wardie After School Club

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

1. STATUTORY INFORMATION

The Wardie After School Club is an incorporated charity, limited by guarantee, registered in Scotland. The charity's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures and fittings - 25% per annum
Computer equipment - 25% per annum

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small charitable company.

Financial Instruments

Wardie After School Club

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

2. ACCOUNTING POLICIES - continued

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.


Provisions
Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

3. FUND GENERATING ACTIVITIES
31.7.24 31.7.23
£    £   
Fee income 95,980 85,649

4. INVESTMENT INCOME
31.7.24 31.7.23
£    £   
Deposit account interest 234 89

5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
£    £    £   
After school club 97,570 3,811 101,381

6. SUPPORT COSTS
Governance
Finance costs Totals
£    £    £   
After school club 92 3,719 3,811

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.7.24 31.7.23
£    £   
Depreciation - owned assets 150 156


Wardie After School Club

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

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.


9. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.7.24 31.7.23
Staff 8 7

No employees received emoluments in excess of £60,000 (2023: None).

10. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2023 and 31 July 2024 6,276 1,875 8,151
DEPRECIATION
At 1 August 2023 5,852 1,875 7,727
Charge for year 150 - 150
At 31 July 2024 6,002 1,875 7,877
NET BOOK VALUE
At 31 July 2024 274 - 274
At 31 July 2023 424 - 424

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Prepayments 57 54


Wardie After School Club

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

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Social security and other taxes 727 735
Other creditors 324 382
Accrued expenses 1,740 1,656
2,791 2,773

13. MOVEMENT IN FUNDS
Net
movement At
At 1.8.23 in funds 31.7.24
£    £    £   
Unrestricted funds
General fund 21,426 (5,167 ) 16,259

TOTAL FUNDS 21,426 (5,167 ) 16,259

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 96,214 (101,381 ) (5,167 )

TOTAL FUNDS 96,214 (101,381 ) (5,167 )


Comparatives for movement in funds

Net
movement At
At 1.8.22 in funds 31.7.23
£    £    £   
Unrestricted funds
General fund 24,889 (3,463 ) 21,426

TOTAL FUNDS 24,889 (3,463 ) 21,426

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 85,738 (89,201 ) (3,463 )

TOTAL FUNDS 85,738 (89,201 ) (3,463 )

Wardie After School Club

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

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.8.22 in funds 31.7.24
£    £    £   
Unrestricted funds
General fund 24,889 (8,630 ) 16,259

TOTAL FUNDS 24,889 (8,630 ) 16,259

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 181,952 (190,582 ) (8,630 )

TOTAL FUNDS 181,952 (190,582 ) (8,630 )

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2024 (2023: None).

15. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.