Greenhills Out of School Care - Charities report - 19.1
Greenhills Out of School Care - Charities report - 19.1
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 December 2018 |
| for |
| GREENHILLS OUT OF SCHOOL CARE |
| GREENHILLS OUT OF SCHOOL CARE |
| Contents of the Financial Statements |
| for the Year Ended 31 December 2018 |
| Page |
| Report of the Trustees | 1 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 |
| GREENHILLS OUT OF SCHOOL CARE |
| Report of the Trustees |
| for the Year Ended 31 December 2018 |
| 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 December 2018. 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 2015). |
| OBJECTIVES AND ACTIVITIES |
| Objectives and aims |
| To advance education through the provision and supervision of learning-orientated activities and outings for children |
| attending various primary schools in East Kilbride during out of school hours and school holidays. |
| To promote and/or provide training in the skills associated with the care and supervision of children. |
| Significant activities |
| The principal activity of the charitable company during the year under review was that of the provision of term time and |
| holiday childcare services to school age children. Children from the following schools attended out of school care in |
| 2018:- |
| St Vincent's Primary |
| Greenhills Primary |
| Castlefield Primary |
| Crosshouse Primary |
| Play activities and quality |
| The charity had their inspection via the Care Inspectorate in July 2018 during in which they received a level 5 grading |
| (5= Very good) and three level 4s (4 = good) in the areas inspected. We expected to be inspected again in 2021 as the |
| Care Inspectorate make changes to their inspection process and standards. |
| ACHIEVEMENT AND PERFORMANCE |
| Targets achieved in year |
| Out of school care achieved some targets set out in the 2018 Business Plan as indicated below: |
| - Fee structures updated and fee calculators now in place for parents allowing more flexibility. |
| - Staff supervision and annual review format updated. |
| - We also developed our quiet area (Chill Out Zone) for the children giving them a quiet place to go. This also |
| incorporated ASN resources (funding by SLC) |
| Training / Qualifications |
| We have continued to offer in-house training and meetings for staff incorporating their skills and experiences. |
| One staff is to gain a qualification, in line with SSSC registration and we hope to begin this in 2019. All other staff hold |
| a relevant childcare qualification and are registered with the Scottish Social Services Council (SSSC). |
| Staffing |
| Some changes to staffing during 2018 as staff sought full time employment. All vacancies were successfully filled. |
| Two members of staff were also promoted to Senior playworkers as the seniors were amongst the staff who left. |
| Internal and external factors |
| Flooring was replaced in the main playroom this year and the front & rear exit doors replaced. |
| FINANCIAL REVIEW |
| Principal funding sources |
| Some grant funding was received from South Lanarkshire Council in 2015 to assist with travelling expenses. |
| We did not apply for grant funding from South Lanarkshire Council in 2016, 2017 or 2018 as we have had trouble |
| accessing a minibus/taxi hire and had repay previous under spend during 2017. |
| Reserves policy |
| The charitable company pledges any reserves to the continued development of all activities and projects current and |
| future. The charitable company also has a minimum reserves policy in place. |
| GREENHILLS OUT OF SCHOOL CARE |
| Report of the Trustees |
| for the Year Ended 31 December 2018 |
| FUTURE PLANS |
| During 2019 the charitable company's targets are as follows:- |
| - To continue the process of applying for funding and planning permission for a new build |
| - To continue to provide staff with training and development opportunities both internally & through external agencies |
| - To upgrade the outdoor area to allow more learning experiences |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The organisation is a charitable company limited by guarantee, incorporated on 9 December 1999. 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 an amount not exceeding £1. |
| Recruitment and appointment of new trustees |
| New trustees are appointed by existing trustees and are chosen based on their skills and an interest in the work of the |
| charity. New trustees are provided with a detailed briefing on the activities of the charity and are encouraged to visit the |
| premises to experience the charity's work first hand. |
| Organisational structure |
| Day to day management of the charity is delegated by the management committee to the project manager, Dawn |
| Robertson. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent examiner |
| Sharles CA |
| Hamilton |
| ML3 6DA |
| GREENHILLS OUT OF SCHOOL CARE |
| Report of the Trustees |
| for the Year Ended 31 December 2018 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Bankers |
| East Kilbride |
| G74 1LA |
| 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 |
| Independent Examiner's Report to the Trustees of |
| Greenhills Out of School Care |
| I report on the accounts for the year ended 31 December 2018 set out on pages five to thirteen. |
| 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 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 |
| - | 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. |
| Robert Pollock BA CA |
| Sharles CA |
| 29 Brandon Street |
| Hamilton |
| ML3 6DA |
| 29 July 2019 |
| GREENHILLS OUT OF SCHOOL CARE |
| Statement of Financial Activities |
| (Incorporating an Income and Expenditure Account) |
| for the Year Ended 31 December 2018 |
| 2018 | 2017 |
| Unrestricted fund |
Restricted funds |
Total funds |
Total funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Charitable activities |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 145,390 |
| GREENHILLS OUT OF SCHOOL CARE |
| Balance Sheet |
| At 31 December 2018 |
| 2018 | 2017 |
| Unrestricted fund |
Restricted funds |
Total funds |
Total funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Prepayments and accrued income |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 8 |
| Unrestricted funds | 115,279 | 137,934 |
| Restricted funds | 7,456 |
| TOTAL FUNDS | 145,390 |
| GREENHILLS OUT OF SCHOOL CARE |
| Balance Sheet - continued |
| At 31 December 2018 |
| The charitable company is entitled to exemption from audit under |
| Section 477 of the Companies Act 2006 for the year ended 31 December 2018. |
| The members have not required the company to obtain an audit of its financial statements for the year ended |
| 31 December 2018 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 special provisions of Part 15 of the Companies |
| Act 2006 relating to charitable small companies. |
| The financial statements were approved by the Board of Trustees on |
| GREENHILLS OUT OF SCHOOL CARE |
| Notes to the Financial Statements |
| for the Year Ended 31 December 2018 |
| 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 2015)', |
| 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 charity constitutes a public benefit entity as defined by FRS 102. |
| The trustees consider that there are no material uncertainties affecting the Charity's ability to continue operating |
| as a going concern. |
| 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. |
| Governance and support costs |
| Governance costs comprise all costs involving public accountability of the charity and its compliance with |
| regulation and good practice. |
| Support costs have been allocated between governance costs and other support. |
| Support costs include central functions and have been allocated to activity cost categories on a basis consistent |
| with the use of resources. Staff costs are allocated by the time spent. |
| Tangible fixed assets |
| At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine |
| whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the |
| recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is |
| not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of |
| the cash-generating unit to which the asset belongs. |
| Individual assets costing £1,000 or less are not capitalised but are charged to the Statement of Financial |
| Activities in the period in which they were purchased. |
| Depreciation is provided at the following rates in order to write off the cost of each asset over its estimated |
| useful life:- |
| Leasehold property - over the term of the ground lease (21 years) |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| GREENHILLS OUT OF SCHOOL CARE |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2018 |
| 1. | ACCOUNTING POLICIES - continued |
| 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. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2018 | 2017 |
| £ | £ |
| Depreciation - owned assets |
| 3. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 December 2018 nor for the year |
| ended 31 December 2017. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 December 2018 nor for the year ended |
| 31 December 2017. |
| 4. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 2018 | 2017 |
| Full and part time staff | 11 | 10 |
| Trustees | 6 | 6 |
| No employees received emoluments in excess of £60,000. |
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted fund |
Restricted funds |
Total funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Charitable activities |
| Total |
| GREENHILLS OUT OF SCHOOL CARE |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2018 |
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted fund |
Restricted funds |
Total funds |
| £ | £ | £ |
| EXPENDITURE ON |
| Charitable activities |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 127,981 | 11,909 | 139,890 |
| TOTAL FUNDS CARRIED FORWARD | 137,934 | 7,456 | 145,390 |
| 6. | TANGIBLE FIXED ASSETS |
| Freehold property |
| £ |
| COST |
| At 1 January 2018 and 31 December 2018 |
| DEPRECIATION |
| At 1 January 2018 |
| Charge for year |
| At 31 December 2018 |
| NET BOOK VALUE |
| At 31 December 2018 |
| At 31 December 2017 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2018 | 2017 |
| £ | £ |
| Social security and other taxes |
| Accruals and deferred income |
| GREENHILLS OUT OF SCHOOL CARE |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2018 |
| 8. | MOVEMENT IN FUNDS |
At 1.1.18 |
Net movement in funds |
At 31.12.18 |
| £ | £ | £ |
| Unrestricted funds |
| General charitable funds | 137,934 | (22,655 | ) | 115,279 |
| Restricted funds |
| Voluntary organisation grant | 7,476 | 2,922 | 10,398 |
| Christmas raffle donations | (20 | ) | 298 | 278 |
| 3,220 |
| TOTAL FUNDS | (19,435 | ) | 125,955 |
| Net movement in funds, included in the above are as follows: |
| Incoming resources |
Resources expended |
Movement in funds |
| £ | £ | £ |
| Unrestricted funds |
| General charitable funds | 149,756 | (172,411 | ) | (22,655 | ) |
| Restricted funds |
| Voluntary organisation grant | 4,542 | (1,620 | ) | 2,922 |
| Christmas raffle donations | 1,156 | (858 | ) | 298 |
| ( |
) | 3,220 |
| TOTAL FUNDS | ( |
) | (19,435 | ) |
| Comparatives for movement in funds |
At 1.1.17 |
Net movement in funds |
At 31.12.17 |
| £ | £ | £ |
| Unrestricted Funds |
| General charitable funds | 127,981 | 9,953 | 137,934 |
| Restricted Funds |
| Voluntary organisation grant | 11,886 | (4,410 | ) | 7,476 |
| Christmas raffle donations | 23 | (43 | ) | (20 | ) |
| 11,909 | (4,453 | ) | 7,456 |
| TOTAL FUNDS | 139,890 | 5,500 | 145,390 |
| GREENHILLS OUT OF SCHOOL CARE |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2018 |
| 8. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming resources |
Resources expended |
Movement in funds |
| £ | £ | £ |
| Unrestricted funds |
| General charitable funds | 155,537 | (145,584 | ) | 9,953 |
| Restricted funds |
| Christmas raffle donations | 985 | (1,028 | ) | (43 | ) |
| Voluntary organisation grant | - | (4,410 | ) | (4,410 | ) |
| 985 | (5,438 | ) | (4,453 | ) |
| TOTAL FUNDS | 156,522 | (151,022 | ) | 5,500 |
| A current year 12 months and prior year 12 months combined position is as follows: |
At 1.1.17 |
Net movement in funds |
At 31.12.18 |
| £ | £ | £ |
| Unrestricted funds |
| General charitable funds | 127,981 | (12,702 | ) | 115,279 |
| Restricted funds |
| Voluntary organisation grant | 11,886 | (1,488 | ) | 10,398 |
| Christmas raffle donations | 23 | 255 | 278 |
| 11,909 | (1,233 | ) | 10,676 |
| TOTAL FUNDS | 139,890 | (13,935 | ) | 125,955 |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
| Incoming resources |
Resources expended |
Movement in funds |
| £ | £ | £ |
| Unrestricted funds |
| General charitable funds | 305,293 | (317,995 | ) | (12,702 | ) |
| Restricted funds |
| Voluntary organisation grant | 4,542 | (6,030 | ) | (1,488 | ) |
| Christmas raffle donations | 2,141 | (1,886 | ) | 255 |
| 6,683 | (7,916 | ) | (1,233 | ) |
| TOTAL FUNDS | 311,976 | (325,911 | ) | (13,935 | ) |
| GREENHILLS OUT OF SCHOOL CARE |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2018 |
| 8. | MOVEMENT IN FUNDS - continued |
| Voluntary organisation grant |
| This fund is provided by South Lanarkshire Council for the purpose of reforming and delivering services for |
| children, young people, parents and families. During the year grant income was repaid due to inability to secure |
| mini bus hire. |
| Christmas raffle donations |
| This fund was raised by parents of the children attending out of school care and is for the purpose of the summer |
| fun day and craft resources. |
| 9. | RELATED PARTY DISCLOSURES |
| There were no related party transactions for the year ended 31 December 2018. |