Lindhead Out of School Club - Charities report - 22.2
Lindhead Out of School Club - Charities report - 22.2
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2023 |
| FOR |
| LINDHEAD OUT OF SCHOOL CLUB |
| LINDHEAD OUT OF SCHOOL CLUB |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 31 March 2023 |
| Page |
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 | to | 10 |
| LINDHEAD OUT OF SCHOOL CLUB (REGISTERED NUMBER: 06185571) |
| REPORT OF THE TRUSTEES |
| For The Year Ended 31 March 2023 |
| 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 March 2023. 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 charity's objects are to provide the necessary facilities for daily care, recreation and education of children during out of hours and school holidays and to advance the education and training of staff in the provision of these facilities. The company, which is known as The Den, aims to provide safe, stimulating and quality childcare for children aged 4 to 11 years. It operates for 51 weeks of the year and offers before and after school care, as well as holiday play schemes, for up to 36 children. It is fully inclusive and accessible to all children and has a long standing arrangement with social services for children with a range of special needs. It provides an integrated play scheme during school time and holidays. The trustees consider these issues to demonstrate the charity's delivery of public benefit. |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| Most of the children who are using the club attend Lindhead School and the club benefits from an excellent relationship with the school. The club operates its own premises within the school grounds and has access to the playground and playing fields. Children not attending the school are made very welcome. Holiday play schemes bring children from all over Scarborough due to the clubs excellent reputation and the wide range of planned activities provided by the staff. In the most recent Ofsted inspection (November 2021) the inspector commented that, "children are happy and safe at the club. During the COVID-19 pandemic, staff have focused on expanding outdoor play for the children. This means that children have access to a good range of activities in a safe and healthy environment. They have fun outdoors and often choose to play tennis or football. Children enjoy running around in the space, playing with hoops and balls. They also have access to various restful areas, including the green spaces around the school". |
| Staffing |
| The club employs seven regular members of staff, plus casual staff members. Members of the management committee commend the dedication of the team of staff. Through their hard work and care The Den meets the aims of the charity. |
| The staff continue to receive individual training on a regular basis which will benefit the club in its ongoing development. Staff are appraised on an annual basis which inspires them to improve their practice and knowledge. The management committee work well with the management team to help preserve the success and good reputation of the Club. The Club has an excellent relationship with Lindhead School and both are supportive of one another and many of the Club staff also work in school in a variety of roles. The Ofsted inspector commented that, "staff have very close links with school and parents. Children respond well to the warm praise they receive from staff". |
| The families |
| The staff encourage the children to share their views and opinions on a regular basis about issues at the club. The club also has a sharing tree where the children can write down and attach their ideas to it for the staff to read. The aim is to get the views of the children on The Den as a whole and ideas are implemented where possible. Newsletters, questionnaires, the informative website and e-mail facilities provide regular two-way communication facilities for parents. The Club liaises regularly with multi-agency professionals to include those families with children which have special educational needs and disabilities. Parents speak highly of the club and the Ofsted inspector commented that, "there are robust procedures to help staff get to know children's specific care and learning needs before they start. They recognise the importance of building relationships with parents." |
| LINDHEAD OUT OF SCHOOL CLUB (REGISTERED NUMBER: 06185571) |
| REPORT OF THE TRUSTEES |
| For The Year Ended 31 March 2023 |
| FINANCIAL REVIEW |
| The trustees are pleased to report that 2022/23 continued along a similar trend to the previous year after the challenges of the Covid pandemic. Fees for the year more than surpassed pre-Covid levels again and the overall result is a surplus for the year of £10,827, a more than satisfactory result for the trustees. Free reserves, which exclude restricted funds and funds supported by fixed assets, amounted to £43,923. |
| 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 Trustees, who form the management committee, shall not be fewer than three in total and not more than eleven and these are appointed by the members at the Annual General Meeting. |
| The management committee may, at any time, fill casual vacancies by co-option provided that the number of co-opted members does not number more than one-third of the total number of members. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Independent Examiner |
| Fortus North Limited |
| Business Advisors & Accountants |
| 5&6 Manor Court |
| Manor Garth |
| Scarborough |
| North Yorkshire |
| YO11 3TU |
| Approved by order of the board of trustees on |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| LINDHEAD OUT OF SCHOOL CLUB |
| Independent examiner's report to the trustees of Lindhead Out of School Club ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023. |
| 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. |
| Paul Dixon ACA |
| Fortus North Limited |
| Business Advisors & Accountants |
| 5&6 Manor Court |
| Manor Garth |
| Scarborough |
| North Yorkshire |
| YO11 3TU |
| 9 December 2023 |
| LINDHEAD OUT OF SCHOOL CLUB |
| STATEMENT OF FINANCIAL ACTIVITIES |
| (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
| For The Year Ended 31 March 2023 |
| 2023 | 2022 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Charitable activities |
| Investment income | 2 |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 33,701 |
| LINDHEAD OUT OF SCHOOL CLUB (REGISTERED NUMBER: 06185571) |
| BALANCE SHEET |
| 31 March 2023 |
| 2023 | 2022 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 10 |
| Unrestricted funds | 33,701 |
| TOTAL FUNDS | 33,701 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 |
| LINDHEAD OUT OF SCHOOL CLUB |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 31 March 2023 |
| 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. |
| 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 |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Freehold property | - |
| Fixtures, fittings and equipment | - |
| 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. |
| LINDHEAD OUT OF SCHOOL CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2023 |
| 2. | INVESTMENT INCOME |
| 2023 | 2022 |
| £ | £ |
| Deposit account interest |
| 3. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2023 | 2022 |
| £ | £ |
| Depreciation - owned assets |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
| 5. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 2023 | 2022 |
| Childcare |
| 6. | TANGIBLE FIXED ASSETS |
| Fixtures, |
| fittings |
| Freehold | and |
| property | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2022 and 31 March 2023 |
| DEPRECIATION |
| At 1 April 2022 |
| Charge for year |
| At 31 March 2023 |
| NET BOOK VALUE |
| At 31 March 2023 |
| At 31 March 2022 |
| LINDHEAD OUT OF SCHOOL CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2023 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2023 | 2022 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2023 | 2022 |
| £ | £ |
| Other creditors |
| Accrued expenses |
| 9. | ANALYSIS OF NET ASSETS BETWEEN FUNDS |
| 2023 | 2022 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| £ | £ | £ | £ |
| Fixed assets | 605 | - | 605 | 909 |
| Current assets |
| Current liabilities | ( |
) | ( |
) | ( |
) |
| 44,528 | - | 44,528 | 33,701 |
| 10. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.22 | in funds | 31.3.23 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 33,701 | 10,827 | 44,528 |
| TOTAL FUNDS | 10,827 | 44,528 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 66,600 | (55,773 | ) | 10,827 |
| TOTAL FUNDS | ( |
) | 10,827 |
| LINDHEAD OUT OF SCHOOL CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2023 |
| 10. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.21 | in funds | 31.3.22 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 25,091 | 8,610 | 33,701 |
| TOTAL FUNDS | 25,091 | 8,610 | 33,701 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 58,582 | (49,972 | ) | 8,610 |
| TOTAL FUNDS | 58,582 | (49,972 | ) | 8,610 |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.4.21 | in funds | 31.3.23 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 25,091 | 19,437 | 44,528 |
| TOTAL FUNDS | 25,091 | 19,437 | 44,528 |
| 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 | 125,182 | (105,745 | ) | 19,437 |
| TOTAL FUNDS | 125,182 | (105,745 | ) | 19,437 |
| LINDHEAD OUT OF SCHOOL CLUB |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2023 |
| 11. | RELATED PARTY DISCLOSURES |