Charity registration number SC023318 (Scotland)
Company registration number SC155695
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
W A Innes (Chair)
L J G Millar (Secretary)
C McKerrow (Treasurer)
(Appointed 11 October 2023)
Charity number (Scotland)
SC023318
Company number
SC155695
Registered office
Q Unit 2
110a Maxwell Avenue
Westerton
Glasgow
Scotland
G61 1HU
Independent examiner
Neil Robb FCCA
AAB
133 Finnieston Street
Glasgow
G3 8HB
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

The trustees of the Bearsden Primary After School Club (BPASC) are pleased to present their annual report and financial statements for the year ended 30 September 2024. This report provides an overview of our activities, achievements and financial performance over this period.

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) (second edition - October 2019) (effective 1 January 2019).

Objectives and activities

Objectives

Activities

The principal activity of the BPASC is to provide pre-school and after school care for children in the Bearsden area – mostly attending Bearsden Primary School (BPS). BPASC works closely with BPS and continues to build close links with the management of the school, the PTA, and the wider community. After a period of interim cover BPS now has a permanent Head Teacher who has been very supportive of the activities and services the BPASC provides.

 

The charity is registered and inspected by the Care Inspectorate. Staff are qualified in childcare or working towards one or more professional qualifications. All staff are enhanced disclosure checked and registered with the Scottish Social Services Council (SSSC).

Achievements and performance

Due to an increasing waitlist of children requiring places at the Club the committee and management team assessed a number of options and solutions to resolve this issue. The largest challenge for the club was access to real estate which meets the standards of the Care Inspectorate guidelines (mainly WC to children ratio). The lack of spaces became clear in Q1 2024 with several escalations to the management team. We created further capacity in the club and expanded through making use of the canteen space in the Primary School. This allowed most of the waitlist to be satisfied alongside a sensible increase in the rental expenditure.

 

The staff and management have managed this increase in capacity fantastically with feedback from staff, parents and children being overwhelmingly positive. This was further evidenced in a visit and report from the Care Inspectorate.

 

In the 2023 report it was mentioned that the trustees had identified the need to reduce administration burden in the management of the club's operations. This is an ongoing area of development and we are adopting new accounting software and new office systems.

Financial review

The trustees consider the charitable company to be in a healthy financial position at the year end. The onboarding of new accountants in 2023 has resulted in more robust record keeping which was an area of opportunity previously.

 

The charitable company has made a deficit of £(74,380) in this year (2023 surplus £52,220). Total expenditure for the year was £424,227 (2023: £340,613), with the majority spent on staff salaries, activity materials and rent of real estate. Rising costs of food and healthy snacks remain a focus of the management team.

 

The Trustees agreed a fee increase for the school term commencing August 2024 and again in August 2025 following a detailed review of local competitors. This ensures that staff salaries can remain competitive.

BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details are given in the accounting policy 1.2.

Reserves policy

The Trustees have established a reserves policy to ensure the charity can continue to operate in times of financial uncertainty. This has been agreed as 2 months operation costs.

Plans for future periods
Structure, governance and management

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 31 January 1995. 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. In the event of the company being wound up, the members are required to contribute and amount not exceeding £1.

Trustees

The trustees, 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:

W A Innes (Chair)
L J G Millar (Secretary)
C McKerrow (Treasurer)
(Appointed 11 October 2023)

Recruitment and appointment of trustees

The directors of the company are also charity trustees for the purposes of charity law. The appointment of new trustees requires the approval of the existing trustees. Every person wishing to become a trustee is required to deliver to the charitable company an application in such form as the trustees require. The minimum number of trustees is two.

Organisational structure and management

The trustees are responsible for the strategic direction and governance of the charity, whilst the day to day operations of the organisation are managed by a full-time salaried manager supported by a dedicated team of paid staff in childcare and administrative capacities.

Statement of trustees' responsibilities

The trustees, who are also the directors of Bearsden Primary After School Club Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Conclusion

The Trustees would like to thank all staff, parents and supporters for their contributions over the past year. We look forward to continuing to provide a valuable service to the community in the coming year.

BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -

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

W A Innes (Chair)
C McKerrow (Treasurer)
Trustee
Trustee
30 June 2025
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
- 4 -

I report on the financial statements of the charity for the year ended 30 September 2024, which are set out on pages 5 to 14.

Respective responsibilities of trustees and examiner

The charity trustees (who are also the directors of Bearsden Primary After School Club Limited 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 Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 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 Charities Accounts (Scotland) Regulations 2006. 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 seeking 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 the course of my examination, no matter has come to my attention

 

1. which gives me reasonable cause to believe that in any material respect the requirements:

have not been met, or

 

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

Neil Robb FCCA
AAB
133 Finnieston Street
Glasgow
G3 8HB
30 June 2025
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 5 -
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
2024
2023
2023
2023
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
3
-
2,500
5,500
8,000
Charitable activities
4
349,836
350,495
-
350,495
Other income
5
11
34,338
-
34,338
Total income
349,847
387,333
5,500
392,833
Expenditure on:
Charitable activities
6
424,227
335,113
5,500
340,613
Total expenditure
424,227
335,113
5,500
340,613
Net income/(expenditure) and movement in funds
(74,380)
52,220
-
52,220
Reconciliation of funds:
Fund balances at 1 October 2023
91,458
39,238
-
39,238
Fund balances at 30 September 2024
17,078
91,458
-
91,458

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

BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
715
-
Current assets
Debtors
12
15,755
18,908
Cash at bank and in hand
41,128
97,308
56,883
116,216
Creditors: amounts falling due within one year
13
(40,520)
(24,758)
Net current assets
16,363
91,458
Total assets less current liabilities
17,078
91,458
The funds of the charity
Unrestricted funds
16
17,078
91,458
17,078
91,458

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

The directors acknowledge their 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 trustees on 30 June 2025
W A Innes (Chair)
C McKerrow (Treasurer)
Trustee
Trustee
Company registration number SC155695 (Scotland)
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 7 -
1
Accounting policies
Charity information

Bearsden Primary After School Club Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Q Unit 2, 110a Maxwell Avenue, Westerton, Glasgow, G61 1HU, Scotland.

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) (second edition - October 2019) (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. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have reviewed the future funding and activities of the charity. The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees 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 trustees in furtherance of their charitable objectives.

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.

Donations

Donations and similar income are included in the year in which they are receivable, which is when the charity becomes entitled to the resource and receipt is probable.

 

Grants receivable

Grants receivable are credited to the Statement of Financial Activities in the year in which they are receivable.

 

Investment income

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities, the charity is not registered for VAT and accordingly expenditure is shown gross.

 

Costs of raising funds are costs incurred in attracting voluntary income, and those incurred in activities that raise funds.

 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

 

Support costs are those costs incurred directly in support of expenditure on the objects of the charity.

 

Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

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:

Office equipment
25% straight line

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.

1.9
Financial instruments

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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.10
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.

BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 9 -
1.11
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 trustees 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
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Grants
-
-
-
2,500
5,500
8,000
Grants
East Dunbartonshire Council
-
-
-
2,500
5,500
8,000
-
-
-
2,500
5,500
8,000
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
After school activities
Fees and childcare vouchers
349,836
350,495
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 10 -
5
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Other income
11
34,338

In the prior year, Other income relates to the release of a creditors provision carried forward from previous years. The trustees are satisfied that no liability exists and that this provision should be released to the income and expenditure account.

6
Expenditure on charitable activities
After school activities
After school activities
2024
2023
£
£
Direct costs
Staff costs
335,078
272,281
Direct expenses
40,822
33,006
375,900
305,287
Share of support and governance costs (see note 7)
Support
39,147
28,996
Governance
9,180
6,330
424,227
340,613
Analysis by fund
Unrestricted funds
424,227
335,113
Restricted funds
-
5,500
424,227
340,613
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 11 -
7
Support costs allocated to activities
After school activities
Total
2024
2023
£
£
Depreciation
143
-
Rent and rates
25,778
19,721
Insurance
2,001
2,001
Telephone
3,725
1,590
IT costs
3,798
2,930
Professional fees
1,060
1,481
Bank charges
69
116
Staff training
1,136
828
Sundry expenses
1,437
329
Governance
9,180
6,330
48,327
35,326
2024
2023
Governance costs comprise:
£
£
Accountancy
9,180
6,330
9,180
6,330
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
21
19
Employment costs
2024
2023
£
£
Wages and salaries
307,659
254,288
Social security costs
13,164
7,891
Other pension costs
14,255
10,102
335,078
272,281
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
9
Employees
(Continued)
- 12 -

The remuneration (including employer pension contributions) of key management personnel for the year was £63,034 (2023: £43,020).

There were no employees whose annual remuneration was more than £60,000.
10
Taxation

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

11
Tangible fixed assets
Office equipment
£
Cost
Additions
858
At 30 September 2024
858
Depreciation and impairment
Depreciation charged in the year
143
At 30 September 2024
143
Carrying amount
At 30 September 2024
715
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
15,755
18,483
Prepayments and accrued income
-
425
15,755
18,908
13
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
3,093
5,744
Other creditors
27,359
16,254
Accruals and deferred income
10,068
2,760
40,520
24,758
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 13 -
14
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
14,255
10,102

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.

15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Previous year:
At 1 October 2022
Incoming resources
Resources expended
At 30 September 2023
£
£
£
£
EDC ASN grant
-
5,500
(5,500)
-

 

In the prior year, funding was received from East Dunbartonshire Council towards the cost of caring for children with additional support needs. No funding support was received in this financial year.

16
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 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
91,458
349,847
(424,227)
17,078
Previous year:
At 1 October 2022
Incoming resources
Resources expended
At 30 September 2023
£
£
£
£
General funds
39,238
387,333
(335,113)
91,458
BEARSDEN PRIMARY AFTER SCHOOL CLUB LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 14 -
17
Analysis of net assets between funds
Unrestricted
funds
2024
£
At 30 September 2024:
Tangible assets
715
Current assets/(liabilities)
16,363
17,078
Unrestricted
funds
2023
£
At 30 September 2023:
Current assets/(liabilities)
91,458
91,458
18
Related party transactions

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

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