I did before/after care before with a $25 flat rate, and it doesn't pay considering all of the food/supplies that are used. The kids used to eat 2 servings of morning and afternoon snack and then the cost of art supplies too. Don't put too much money into catering your space specifically for them, as you'll bankrupt yourself. Yes, buy some toys, but don't go all out, or all of your profits will be down the drain. I only took them at JK/SK/Grade 1 so I could use the toys I already had in my full-day daycare, and add bins to rotate of activities that were more age appropriate. I also found that behavioural issues with these ages drove me up the wall, so between behaviour and low pay(also trying to keep spots full) I only survived one school year, and went back to the full day 1-4 year olds. I was open on PA days and closed during Xmas/march break etc. Good luck!