CHARITY COMMISSION
FOR ENGLAND AND WALES
Trustees, Annual Report for the period
From 1 September 2022 Pariod start date to 31 August 2023 Pariod end dats
Charity nam•: LEIGH PRIMARY SCHOOL PTA
Charity registration number: 1027358
Objectives and Activities
Summary of the purposes of
the charity as set out in ts
governing document
Para 1.17
The object of the Association (the Objects)
is to advance the education of pupils in the
schcrf)l. In furtheran of this
object the Assoaatvjn may:_
a) Develop more extended relationships
betsveen the staff, parents and others
assoaated with the school.
b) ErKJage in activities which support Ihe
school and advan the education of the
pupils attending tt.
c) Provide and assist in the provision of
such facilrties or rtems for educats'on at the
school (not provided from
statutory nds) as the Committee in
consuttats.on with the Goveming Body
andlor School shall from time
to kn'me detemiine.
Fundraising events held throughout the
financial year to raise money. These
indude a Halloween di5CO. treasure trail,
Christrnas fete, wine tasting, raffles,
sponsorship 'Move in May . sFM)rts day
social. cakeldonuVpan¢akelI cream
sale5, non-unrfomi days. Additional funds
raised through 150 club, donations. match
funding, eBay sale donations and crovKI
fundin
initiative.
The trustees have had due regard to publi
benefft when exercising powers and duties.
All acb"vrties had the sole purpose of raising
fvnds that would benerrt the public primary
sch¢y)l. There was no hami or detriment
and a risk analysis was carried out for
events to insure this.
Summary of the main
activities in relation to those
purposes for the publi
benefit, in particular, the
activities, projects or
servic8s identrfied in the
accounts.
Paia 1_17 aTrJ
1.19
statement confimiing
wh@ther the tnjstees have
had regard to the guidan
issued by the Charity
Commission on public
benefit
Para 1.18
Achievements and Perfonnance
£30,170 was paid to or promised to Leigh
Primary School in the financial year.
£20,000 was donated to build 'Emma's
Library,. A speaal and unique memorial
library that provides a space for the
children to read and the lechnology to
ched( books oui and lake home. The PTA
were also involved in the design of the
library.
£10,000 raised helped fund maths
resources, books, wrap around care
provision. zones of regulation resources,
online safety picture books, maths
resOUrS, forest school supplies, room
divKlers. training and fumtlure to transfom
the Panda classroom conservatory.
Summary ofthe main
achievements of the Gharity,
identifying the d-ffference the
charily's work has made to
the cirCumstanS of its
beneficiaries and any vder
benefits to society as a
whola.
120
Flnancial Review
Review of the charity's
financial Posltion at the erKJ
of the period
Para 111
£17.586.41 Cash in bank
£ 2,621.23 Income accrued
£ 538.87
Inventory
£ 6,984.15 ExpSeS accrued
£ 1,000.00 Reserves held
£ 7,259.39 Restricted funds
£ 5 502.97 Available for distribution
£1.000. A reserve of £1,000 is put in place
to secure enough funding for all PTA
nses.
Amount of res8eS held
Para 1.22
Reasons for holding zero
reserves
Donations
Para 1.22
The chanty runs solely on unpaid
volunteers. All time for members, trustees,
account preparats'ons, event planning and
activTties are donated contributions. Prizes
for most events and fundrdising activities
are donated. The value of any voluntary
help received is not induded in the
accounts.
Details of fund materially in
deficit
Explanation of any
UnrtaIntieS aut the
charity continuing as a going
concem
Para 1.24
PaTa 1.23
Structure, Governance and Management
DescTrption of charty's
trusts:
Type of governing docajment
Para 1.25
PTA Constitution
How is the charity
Gonstituted?
P*a125
Trust
Trustee selection meth¢$
including details of any
constitLrtional prowsions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Pwa125
Commrttee membersArustees shall be
elected at the AGM.
Mid-year changes rf a trustee shoukl resign
midyear, require a vote of trustees and
members.
Reference and Administrative detsils
Charil
name
Other name the charty uses
LEIGH PRIMARY SCHOOL PTA
LEIGH CP SCHOOL PARENT TEACHER ASSOCIATION
PreVuS name
1027358
Leigh Primary &hool,
The Green.
Leigh,
Ken(
TN11 8QP
Re
istered cha
number
Charity's principal address
Names of the charity tntee5 Mtho manage the charity
Dates a¢ted IF notfor
ear
TnMtee name
Offi¢È lrfany)
Name of lor bodyl ertitled
oint tFU8tee
ilan
Philippa Suttiii
Amy Louise Cartwright
Nicola Claire Rose
Chair
Full year
Full year
Full year
Treasur
Treasurer
Declarations
The trustees de¢laro that they hav• approv the trustees. report abov?.
Signed on behaw of the charity's trustees
Slgnature(s)
Full name{s)
Posltlon (eg Secretary.
Chair, etc)
P . TrI
fFÉA5LLR8
311312
I CHARITY COMM15510N
Fok EN61AlYD AND W.4LE5
. Isme LEIGH PRIMARY SCHOOL PTA
Annual accounts for the period
1027358
eno
119r2022
To
311812023
Section A
Statement of financial activities
Recommended catsgodgs by
activlty
Unr•strict•d Income Endowrnont
Prior y•ar
funds
Total fund8
Incoming resources (Note 3)
Incorne and •ndowmonts from."
DationS and I)eS
chatab 8ttiYit
Othwlraolfjg 8Ci¥ths
Invtstrnents
SgFTh mthigl ofhKarr
F01
F02
F03
F04
F05
2.171
25,156
27,327
8,344
9)3
19,013
2,145
21,158
19,087
Total
Re$ourGes expended (Note 6)
Expondknr• on:
Raisity fund5
Ctrdritgbfe activlbo3
Separate rnatsTh ofexp8rtse
Other
$07
21.1
27,300
48,484
27,431
6,476
10.172
460
19.581
6,935
29,754
5,483
25,243
S10
S11
Total
S12
16,648
20,041
36,689
30,726
Net incomel(expenditurel before InvlMent
gainsl{loss•s)
Net9ainslllosse$l on ln¥tstMts
S13
S14
4.536
7.259
11.795
3,295
N•t incomel{expendirej
Extraordlnary Items
Transfers between funds
recognised gain81{lo¥sesTr:
S15
4.536
7.259
11.795
S16
3,295
S17
Gains and knsse5 on revaualk)n offfW wets tstheth¥tys (*AV) use
hfjr ganw(lo&qes1
Not movement in funds
S18
819
4,536
7,259
11,795
3.295
Reconclliatlon of funds."
Totsi broh1 forwrdrd
Total fiinds canied folrd
2.032
6,568
2,032
13,827
5,327
59
Section B
Balance sheet
Unrestrkted Incon* End¢)wment Total this Total last
funds
funth
y•ar
y•ar
Fixed assets
Intangible assgts
Tangible assets
Herltsge assets
Invastments
F01
F2
F03
(Notg 151
(Note 14)
(Note 16)
{Nots ln
Total Ilxe¢l asséts
F05
Current assets
Stocks
INote 18)
Debtors
(Note 191
Investments
INotg 17.4)
Cash at bank and In hand (Note 241
Totsi cuThent assets B10
604
2,621
1.337
1,284
1,166
6,706
7.937
Creditors: amounts falllng due within
ono yoar
{Note 20)
1.599
5.386
6.984
5,905
Net current assetwiablliliesj 612
,03
Total assets less currentiiatylllios
B13
32
Creditors: amounts falling dug aft¢r
one year
(Note 20)
Provisions for Ilabiliti88
B14
815
Total netassets orllablllues
Funds of the Charity
Endowm?nt funds (Note 27)
R¢strtthd Income funds INote 271
Unrestrl¢ted funds
Revaluatlon reserve
Bt6
10,669
3.158
13,827
2,032
b17
818
7,259
7,259
Bt9
6,568
2.032
Total funds B21
32
Signed by ore Orkn trwtses on b8haWof all
truste8S
SvJnth
Date ol
approv81
ddlmm
Prinl Name
P.<nLL
&1/4iz
/41
CC17a IExtl}
241312024
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that _Charity has always been solvent. Maintain a strict buffer of_ £ _1,000_ support the conclusion that the charity is a _to ensure expenses can be met. Strong team of Trustees and_ going concern; _members committed to raising funds. All material outgoings are school projects, requiring a majority vote at committee level. Other expenses are incurred duringing fundraising events and income is in excess of these expenses._ Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* * -Tick as appropriate No* _**Please disclose:**_
- _**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
- _**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* * -Tick as appropriate No*
## _**Please disclose:**_
- _**(i) the nature of any changes;**_
- _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
- Yes* * -Tick as appropriate No*
## _**Please disclose:**_
- _**(i) the nature of the prior period error;**_
_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
- _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
24/4/2024
1
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a|
|---|---|
## p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the c
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19,
FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|et
value
ontract.
|
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|---|
**----- Start of picture text -----**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and cash Yes No N/a
Current asset investments equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**Seconded staff Use of property Other**
**Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.**
**Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.**
**Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
This year Last year
Donated goods are recognised at the actual
Donated goods are recognised at the actual value of goods once sold and reported as
value of goods once sold and reported as income income under charitable activities. All
under trading activities. All donations of goods donations of goods are pledged as prizes or
are pledged as prizes or are perishable (eg perishable (eg cakes) so are not held as
cakes) so are not held as inventory. inventory.
Not applicable Not applicable
The charity runs soley on unpaid volunteers. All The charity runs soley on unpaid volunteers.
time for members, trustees, account All time for members, trustees, account
preperations, event planning and activities are preperations, event planning and activities are
donated contributions. Prizes for most events donated contributions. Prizes for most events
and fundraising activities. and fundraising activities.
**----- End of picture text -----**
CC17a (Excel)
24/4/2024
5
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 1,959 24,645 - 26,604 6,385
and legacies: Gift Aid 212 510 - 723 1,959
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations - - - - -
Donated goods, facilities and services - - - - -
Other - - - - -
Total 2,171 25,156 - 27,327 8,344
Charitable
activities: - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
Fundraising events 16,262 2,145 - 18,407 16,812
Social lotteries 2,751 - - 2,751 2,275
Other - - - - -
Total 19,013 2,145 - [ 21,158 ] 19,087
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - ] -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - ] -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - [ - ] -
TOTAL INCOME 21,184 27,300 - 48,484 27,431
Other information: - - - - -
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
24/4/2024
6
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and
social lotteries 201 - - 201 193 - - 193
Staging fundraising events
6,275 460 - 6,735 5,289 - - 5,289
Fudraising agents - - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 6,476 460 - 6,935 5,483 - - 5,483
Expenditure on charitable activities:
Online panto for school children - - - 90 - - 90
Funds donated to school 10,172 - 10,172 25,153 - - 25,153
Emma's library - 19,581 - 19,581 - - - -
- - - - - - -
Total expenditure on charitable
activities 10,172 19,581 - 29,754 25,243 - - 25,243
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 16,648 20,041 - 36,689 30,726 - - 30,726
- - - - - - - -
**----- End of picture text -----**
**Other information:**
CC17a (Excel)
24/4/2024
7
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of Costs year undertaken funding of Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Pantomime for school children - - - - 90 - 90
Funds donated to school - 10,172 - 10,172 - 25,153 - 25,153
Emma's library - 19,581 - 19,581 - - - -
Total - 29,754 - 29,754 - 25,243 - 25,243
**----- End of picture text -----**
CC17a (Excel)
24/4/2024
8
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
|
|---|---|
CC17a (Excel)
24/4/2024
9
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Emma's library (Leigh Primary School) 19,581.34 - - 19,581.34
(Leigh Primary School) Maths
resources, books from wishlist, wrap
around care provision, zones of
regulation 4,700.38 - - 4,700.38
(Leigh Primary School) Online safety
picture books, maths resources, forest
school supplies, room dividers and
training 3,100.00 - - 3,100.00
(Leigh Primary School) Books 1,122.07 1,122.07
(Leigh Primary School) Other 1,250.00 - - 1,250.00
Total 29,754 - - 29,754
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
|~~_Yes_~~
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
Leigh Primary School
**Purpose**
Support the school by providing learning
resources and improve the learning
environment.
**13.2 Grants made to institutions**
**Names of institution**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
29,754
-
-|
|---|---|
||**29,754**|
||-
29,754|
CC17a (Excel)
24/4/2024
10
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
|||**Grants to**|||||||
|---|---|---|---|---|---|---|---|---|
||**Analysis**|**institutions**|**Grants to individuals**||**Support costs**||**Total**||
|||||||**£**|**£**||
|(Leigh Primary
(Leigh Primary|School) Books
School) Soap|3,240.25||-||-||**3,240.25**|
|dispensers||1,169.10||-||-||**1,169.10**|
|(Leigh Primary|School) Apple ipads and||||||||
|cases||1,722.00||||||**1,722.00**|
|(Leigh Primary|School) Tree felling||||||||
|forest school||1,070.00||||||**1,070.00**|
|(Leigh Primary|School) SenCo|1,138.39||-||-||**1,138.39**|
|(Leigh Primary|School) Renovation of||||||||
|class rooms and book corners||16,900.00||-||-|**16,900.00**||
||**_Total_**|**25,240**||**-**||**-**||**25,240**|
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|~~_Yes_~~
**_Please provide_**
**_details of charity's_**
**_URL._**
**_No_**
**_Provide details_**
**_below_**|
|---|---|
|**_TOTAL GRANTS PAID_**
**Names of institution**
**Purpose**
Leigh Primary School
Support the school by providing learning
resources and improve the learning
environment.
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**Total amount of**
**grants paid £**
25,240
-
-|
|---|---|
||**25,240**|
||-
25,240|
CC17a (Excel)
24/4/2024
11
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
-
- 65 -
**_Added in period_**
- 2,035 -
-
**_Expensed in period_**
- - 1,431 - - 65 -
**_Impaired_**
- - - - -
**_Closing_**
**- 604 - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- 604 - 65 -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
-
- 65 -
- 2,035 -
-
- - 1,431 - - 65 -
- - - - -
**- 604 - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Work in**
**progress**
**Stock**
**Donated goods**||
||-|604 - 65 -|
CC17a (Excel)
24/4/2024
12
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
2,621 1,166|
|---|---|
||2,621 1,166|
**Total**
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|||**This year**||**Last year**||
|---|---|---|---|---|---|
|||**£**||**£**||
|**Trade debtors**|||-|-||
|**Prepayments and accrued income**|||-|-||
|**Other debtors**|||-|-||
||||-|-||
||**Total**||-|-||
CC17a (Excel)
24/4/2024
13
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
6,908 5,548
**Bank loans and overdrafts**
- -
**Trade creditors**
77 358
**Payments received on account for contracts or**
**performance-related grants**
- -
**Accruals and deferred income**
- -
**Taxation and social security**
- -
**Other creditors**
- -
**Total**
6,984
5,905
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due within**
**one year**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
6,908 5,548
- -
77 358
- -
- -
- -
- -
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
- -
**Amounts falling due after**
**more than one year**|
|---|---|---|
|||
- -|
|||**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
CC17a (Excel)
24/4/2024
14
## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
-
-
-
17,586
6,706
-
-|
|---|---|
||17,586
6,706|
CC17a (Excel)
24/4/2024
15
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
-
- - - -
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**TRUE None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**_Where an ex gratia payment has been made to a trustee,_**
**_provide an explanation of the nature of the payment._**
**Legal authority (eg**
**order, governing**
**document)**
**_Please give details of why remuneration or other_**
**_employment benefits were paid._**
**Name of trustee**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
CC17a (Excel)
24/4/2024
16
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) TRUE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL - -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True**|**or False)**|**or False)**|||**_TRUE_**|**_TRUE_**||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||
|||||||||||**Amounts**||
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**||**Balance at**
**period end**|**Provision for bad**
**debts at period end**|||**written off**
**during**
**reporting**||
|||||||||||**period**||
|||||**£**||**£**|**£**||||**£**|
|||||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
|||||||||||||
|**_In relation to the transactions above, please provide the_**||||||||||||
|**_terms and conditions,_**|**_including any_**|**_security and the nature_**||||||||||
|**_of any payment (consideration) to be provided in_**||||||||||||
|**_settlement._**||||||||||||
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
24/4/2024
17
## **Last year**
**----- Start of picture text -----**
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad
Amount during
or related party to charity transaction(s) period end debts at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
CC17a (Excel)
24/4/2024
18
CHARITY COMMISSION
FOR ENGLAND AND WAIES
Independent examiner's report on the
accounts
Section A
Independent Examiner s Report
Report to the trusteesl
members of
kJarlDJ Naii-e
LEIGH PRIMARY SCHOOL PTA
On accounts for tha yaar
ended
314t August 2023
Charity no
(rf any)
1027358
Set out on pages
Irem*ntw io the wè Dumt*É ol &Jdiliono1 sheeLsl
I report to the trustees on my examination of the accounts of the above
charty {Ihe Trusf) for th8 year erKled 3110812023.
Responslb1lltl and
basis of roport
As the charitvs trustees. you are responsible forthe preparation of the
accounts in acc4)rdance with the requirements of the Charities Act 2011
('Ihe Acr).
I report in respe(l of my examination of the Tmst's accounts carried oul
under section 145 of the 2011 Act and in carrwng out my examination. I
have followed all the applicable Directions given by the Charty Commissi¢)n
under section 145(5Xb) of the ACL
Independent I have completed my examinat[. I confimi that no material matters have
examinerfs statement COTne to my attention in connection Mih the examination vlhich gives me
cause to believe that in, any material respect:
the accounting records were nol kept in accordanc8 with section 130
of the Charities Acl". or
the accounls did not accord v*Tth the accounting records.. or
Ihe accounts did not compty wilh the applicab18 requirements
conceming the fomi and content of accounts set out in the Charities
(Accounls and Reports} Regulations 2008 other than any requirement
that the accounts give a 'true and fairf view which is not a matter
considered as part of an independent examination.
5 have no conc*rns and have come across no other matters in connection
with the examination to which attention 5hou5d be drawn in this report in
order to enable a proper understarKling of Ihe accounts to be reached.
Signed:
4/ry/i
Name:
Nicholas Le Forl
Relevant professional
qualificatlon{s) or body
Irf an.
FCA. BFP. Bsc (Hons)
Address:
rhjll qff
IER
Oct 2018
Section B
Disclosure
Only complete if the examiner needs to highlighl material matters of concern
{see CC32. Independent examination of charity accounts: diredions and
guidance for examiners}.
Glve here brief details of
any items that the
examinerwishes to
dlsclos•.
IER
Oct 2018