REGISTERED COMPANY NUMBER: 05212617 (England and Wales)

REGISTERED CHARITY NUMBER: 1107885

Report of the Trustees and

Financial Statements for the Year Ended 31 August 2025

for

The Glynne School Club

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

to

7

Notes to the Financial Statements

8

to

13

TRUSTEES

Mr J Bennett

Ms D Tranter (Treasurer)

Ms N Swingewood

Mrs D Tomkins (Chair)

Mrs C L Jukes-Jones

Mr D M Goodman

Mr S Hurley

REGISTERED OFFICE

The Glynne Primary School

Cot Lane

Kingswinford

West Midlands

DY6 9TH

REGISTERED COMPANY NUMBER

05212617 (England and Wales)

REGISTERED CHARITY NUMBER

1107885

INDEPENDENT EXAMINER

Lewis Smith & Co.

Chartered Certified Accountants

The Old Doctor's House

74 Grange Road

Dudley

West Midlands

DY1 2AW

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 August 2025. 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 principal object of the charity is to provide necessary facilities for the daily care and recreation of children during out of school hours and school holidays.

Significant activities

The club provides care for children before and after school. The children can take part in a range of activities whilst in the club. The children have use of the private outside space so can partake in physical or sporting activity. They have use of the library where they can sit and read or do homework. In addition there are various games, toys and crafts which they can play with.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

We have reported a deficit for the year of £4,289 (2024 - £3,256). Unrestricted reserves at 31st August 2025 were £26,875 (2024 - £31,164) and so it is considered by the Trustees that the club is still in a stable financial position. A maximum of 24 children aged from 5 to 8 years may attend the club at any one time, with the maximum allowed in the club is 46, but due to staffing, and the challenging behaviour of the older children the decision was made to reduce the number of children per session to a maximum of 32. This caused longer waiting list for sessions than previous years so was reviewed again at Easter and increased back to 40. The admissions policy allows the attendance of children up to the age of 11. The club works on a ratio of 1 adult to every 8 children. There are currently around 100 children on the roll. The decision was also made to no longer offer a holiday club due to the loss of a deputy manager, who was also the holiday club manager, this would have put further demands on the two managers. Demand had also dropped so it was running at a loss. The club is run on behalf of the committee by two managers who share managerial responsibility. There have been no substantial increases to the workforce. We have continued to work well with the School Wrap - Around Care arrangements. The Head Teacher Miss Powell has continued her much appreciated support.

FINANCIAL REVIEW

Reserves policy

The trustees would prefer to run the club with reserves in the region of £20,000 to £30,000 and therefore consider that the current level of reserves are too high at present. In order to reduce the surplus the aim to invest in the toys and games inventory we hold to ensure that current interest are catered for. Committee is reviewing other options of more entertainment programmes to benefit the children. The aim is to keep reserves at a level to cover any exceptional expenditure or an unexpected fall in child places.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association. The number of Trustees shall not be less than three but shall not be subject to a maximum.

Organisational structure

The business of the Charity is managed by the Trustees who may exercise all the powers of the Charity. The Trustees delegate the day to day running of the charity to the club staff.

Related parties

The Glynne School Club has an agreement with the Glynne School to use certain facilities of the School. The Glynne School charges the club a rent for this use.

Approved by order of the board of trustees on 10 November 2025 and signed on its behalf by:

Mrs D Tomkins - Trustee

Independent examiner's report to the trustees of The Glynne School Club ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Craig Alan Beale FCCA

Lewis Smith & Co.

Chartered Certified Accountants

The Old Doctor's House

74 Grange Road

Dudley

West Midlands

DY1 2AW

10 November 2025

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Other trading activities

2

75,844

79,377

Investment income

3

178

257

Total

76,022

79,634

EXPENDITURE ON

Charitable activities

Other trading activities

80,311

82,890

NET INCOME/(EXPENDITURE)

(4,289

)

(3,256

)

RECONCILIATION OF FUNDS

Total funds brought forward

31,164

34,420

TOTAL FUNDS CARRIED FORWARD

26,875

31,164

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

8

761

151

CURRENT ASSETS

Debtors

9

1,483

1,197

Cash at bank and in hand

26,417

31,371

27,900

32,568

CREDITORS

Amounts falling due within one year

10

(1,786

)

(1,555

)

NET CURRENT ASSETS

26,114

31,013

TOTAL ASSETS LESS CURRENT LIABILITIES

26,875

31,164

NET ASSETS

26,875

31,164

FUNDS

11

Unrestricted funds

26,875

31,164

TOTAL FUNDS

26,875

31,164

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 10 November 2025 and were signed on its behalf by:

Mrs D Tomkins - Trustee

Ms D Tranter - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£) and the figures are rounded to the nearest round pound.

The financial statements have been prepared on a going concern basis.

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.

Government Grants

Government grants are recognised at the point that they are receivable and there is reasonable assurance that the company will comply with the conditions attached to them. They are valued at the consideration received or to be received.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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.

2.	OTHER TRADING ACTIVITIES

31.8.25

31.8.24

£

£

Out of school care fees

75,844

79,377

3.	INVESTMENT INCOME

31.8.25

31.8.24

£

£

Deposit account interest

178

257

4.	NET INCOME/(EXPENDITURE)

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

31.8.25

31.8.24

£

£

Depreciation - owned assets

266

548

5.	TRUSTEES' REMUNERATION AND BENEFITS

31.8.25

31.8.24

£

£

Trustees' salaries

18,893

25,355

Trustees' pension contributions to money purchase schemes

188

-

19,081

25,355

The following trustees received remuneration for the year as detailed below:

31.8.25

31.8.24

£

£

Ms D Tomkins

12,678

11,484

Ms N Swingewood

2,729

10,786

Ms D Tranter

3,674

3,085

19,081

25,355

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

6.	STAFF COSTS

31.8.25

31.8.24

£

£

Wages and salaries

63,985

66,764

Other pension costs

448

400

64,433

67,164

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

31.8.25

31.8.24

Average number of employees

10

9

No employees received emoluments in excess of £60,000.

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Other trading activities

79,377

Investment income

257

Total

79,634

EXPENDITURE ON

Charitable activities

Other trading activities

82,890

NET INCOME/(EXPENDITURE)

(3,256

)

RECONCILIATION OF FUNDS

Total funds brought forward

34,420

TOTAL FUNDS CARRIED FORWARD

31,164

8.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

1,984

1,049

3,033

Additions

-

876

876

Disposals

-

(438

)

(438

)

At 31 August 2025

1,984

1,487

3,471

DEPRECIATION

At 1 September 2024

1,842

1,040

2,882

Charge for year

113

153

266

Eliminated on disposal

-

(438

)

(438

)

At 31 August 2025

1,955

755

2,710

NET BOOK VALUE

At 31 August 2025

29

732

761

At 31 August 2024

142

9

151

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

435

213

Prepayments

1,048

984

1,483

1,197

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Pension creditor

142

-

Accruals and deferred income

1,644

1,555

1,786

1,555

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.24

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

31,164

(4,289

)

26,875

TOTAL FUNDS

31,164

(4,289

)

26,875

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

76,022

(80,311

)

(4,289

)

TOTAL FUNDS

76,022

(80,311

)

(4,289

)

Comparatives for movement in funds

Net

movement

At

At 1.9.23

in funds

31.8.24

£

£

£

Unrestricted funds

General fund

34,420

(3,256

)

31,164

TOTAL FUNDS

34,420

(3,256

)

31,164

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

79,634

(82,890

)

(3,256

)

TOTAL FUNDS

79,634

(82,890

)

(3,256

)

12.	RELATED PARTY DISCLOSURES

During the year, one trustee had children attending the club and their total fees were £505 (2024 - one trustee, fees of £855).

There were no other related party transactions for the year ended 31st August 2025 (2024 - None).