Greenhills Out of School Care - Charities report - 22.2

REGISTERED COMPANY NUMBER: SC202232 (Scotland)

REGISTERED CHARITY NUMBER: 021423

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2022

for

Greenhills Out of School Care

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

Notes to the Financial Statements

7

to

12

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 2022. 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

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 2022:

St Vincent's Primary

Greenhills Primary

Castlefield Primary - stopped in August 2022 due to lack of demand

Crosshouse Primary

Play activities and quality

The charity last 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 did expected to be inspected again in 2021 as the Care Inspectorate make changes to their inspection process and standards but due to ongoing COVID-19 restriction within childcare settings, this has been postponed for the foreseeable future.

ACHIEVEMENT AND PERFORMANCE

Targets achieved in year

Out of school care achieved some targets set out in the 2022 Business Plan as indicated below:

- We further developed our outdoor area offering more opportunities to the children.

- We worked on our COVID 19 financial recovery which included increasing fees, trying to access fundng and grants where possible, and increasing fundraising efforts.

Training / Qualifications

We have continued to offer in-house training and meetings for staff incorporating their skills and experiences.

One staff member is to gain a qualification, in line with SSSC registration and we had hoped they would have completed this by the end of 2023.

All other staff hold a relevant childcare qualification and are registered with the Scottish Social Services Council (SSSC).

Staffing

Some changes to staffing during 2022 as staff sought full time employment. All vacancies were successfully filled. We have also reduced staffing numbers due to reduced numbers of families using the services and as we have dropped one of the schools we collected from.

Internal and external factors

No major repairs were required to the building this year.

FINANCIAL REVIEW

Principal funding sources

There has no funding received from South Lanarkshire Council for several years now due to the funding being limited due to high demand. It is our intention to apply again in October 2023 when the next round reopens.

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.

FUTURE PLANS

During 2023 the charitable company's targets are as follows:

- To continue to provide staff with training and development opportunities both internally & through external agencies

- To continue to focus on our financial recovery which will include increasing fees, accessing funding and grants where possible; increase fundraising efforts and looking at ways to lower our expenditure without jeopardising the standard of care we provide as we also have to now consider the cost of living crisis too.

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

SC202232 (Scotland)

Registered Charity number

021423

Registered office

5 Crosshouse Road

East Kilbride

South Lanarkshire

G75 9DG

Trustees

David Pickles

K Kelly

E Tod

B Glegg

Company Secretary

K Kelly

Independent Examiner

Sharles CA

29 Brandon Street

Hamilton

ML3 6DA

Bankers

Bank of Scotland

41 Princes Mall

East Kilbride

G74 1LS

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 21 August 2023 and signed on its behalf by:

B Glegg - Trustee

I report on the accounts for the year ended 31 December 2022 set out on pages five to twelve.

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. 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.

Robert Pollock BA CA

The Institute of Chartered Accountants of Scotland

Sharles CA

29 Brandon Street

Hamilton

ML3 6DA

21 August 2023

2022

2021

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Out of school care

155,873

-

155,873

130,227

EXPENDITURE ON

Charitable activities

Out of school care

150,668

14,928

165,596

176,115

NET INCOME/(EXPENDITURE)

5,205

(14,928

)

(9,723

)

(45,888

)

RECONCILIATION OF FUNDS

Total funds brought forward

50,159

14,928

65,087

110,975

TOTAL FUNDS CARRIED FORWARD

55,364

-

55,364

65,087

2022

2021

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

6

-

6

6,314

CURRENT ASSETS

Cash at bank and in hand

60,559

-

60,559

65,037

CREDITORS

Amounts falling due within one year

7

(5,201

)

-

(5,201

)

(6,264

)

NET CURRENT ASSETS

55,358

-

55,358

58,773

TOTAL ASSETS LESS CURRENT LIABILITIES

55,364

-

55,364

65,087

NET ASSETS

55,364

-

55,364

65,087

FUNDS

8

Unrestricted funds

55,364

50,159

Restricted funds

-

14,928

TOTAL FUNDS

55,364

65,087

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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 21 August 2023 and were signed on its behalf by:

B Glegg - 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 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.

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):

2022

2021

£

£

Depreciation - owned assets

6,308

6,308

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

4.	STAFF COSTS

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

2022

2021

Full and part time staff

8

9

Trustees

4

7

12

16

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

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Out of school care

130,227

-

130,227

EXPENDITURE ON

Charitable activities

Out of school care

176,115

-

176,115

NET INCOME/(EXPENDITURE)

(45,888

)

-

(45,888

)

RECONCILIATION OF FUNDS

Total funds brought forward

96,047

14,928

110,975

TOTAL FUNDS CARRIED FORWARD

50,159

14,928

65,087

6.	TANGIBLE FIXED ASSETS

Long

leasehold

£

COST

At 1 January 2022 and 31 December 2022

132,478

DEPRECIATION

At 1 January 2022

126,164

Charge for year

6,308

At 31 December 2022

132,472

NET BOOK VALUE

At 31 December 2022

6

At 31 December 2021

6,314

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade creditors

-

2,340

Accruals and deferred income

5,201

3,924

5,201

6,264

8.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.22

in funds

31.12.22

£

£

£

Unrestricted funds

General charitable funds

50,159

5,205

55,364

Restricted funds

Voluntary organisation grant

10,398

(10,398

)

-

Transitional Support Fund

4,530

(4,530

)

-

14,928

(14,928

)

-

TOTAL FUNDS

65,087

(9,723

)

55,364

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General charitable funds

155,873

(150,668

)

5,205

Restricted funds

Voluntary organisation grant

-

(10,398

)

(10,398

)

Transitional Support Fund

-

(4,530

)

(4,530

)

-

(14,928

)

(14,928

)

TOTAL FUNDS

155,873

(165,596

)

(9,723

)

Comparatives for movement in funds

Net

movement

At

At 1.1.21

in funds

31.12.21

£

£

£

Unrestricted funds

General charitable funds

96,047

(45,888

)

50,159

Restricted funds

Voluntary organisation grant

10,398

-

10,398

Transitional Support Fund

4,530

-

4,530

14,928

-

14,928

TOTAL FUNDS

110,975

(45,888

)

65,087

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General charitable funds

130,227

(176,115

)

(45,888

)

TOTAL FUNDS

130,227

(176,115

)

(45,888

)

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

Net

movement

At

At 1.1.21

in funds

31.12.22

£

£

£

Unrestricted funds

General charitable funds

96,047

(40,683

)

55,364

Restricted funds

Voluntary organisation grant

10,398

(10,398

)

-

Transitional Support Fund

4,530

(4,530

)

-

14,928

(14,928

)

-

TOTAL FUNDS

110,975

(55,611

)

55,364

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 charitable funds

286,100

(326,783

)

(40,683

)

Restricted funds

Voluntary organisation grant

-

(10,398

)

(10,398

)

Transitional Support Fund

-

(4,530

)

(4,530

)

-

(14,928

)

(14,928

)

TOTAL FUNDS

286,100

(341,711

)

(55,611

)

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.

Transitional Support Fund (SLC)

This fund is provided by South Lanarkshire Council for the purpose of supporting with the additional costs incurred to implement and adhere to current COVID-19 restrictions and protocols.

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.