## **Trustees’ Annual Report for the period** **From 01 September 2022 To 31 August 2023** ## **Charity name: Claremont Primary School PTA** ## **Charity registration number: 1036492** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**To advance the education of the pupils in**
**the school, including to:**
**-**
**Develop more extended**
**relationships between the staff,**
**parents and others associated**
**with the school**
**-**
**Engage in activities which support**
**the school and advance the**
**education of the pupils attending**
**it,**
**-**
**Provide and assist in the provision**
**of facilities for education at the**
**school.**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|**During the year the PTA ran a number of**
**events for the enjoyment and benefit of**
**the children and families of the school,**
**and to raise money.**
**The main events were:**
**-**
**Clarefest**
**-**
**Summer Fete**
**-**
**Christmas Secret Room**
**-**
**Easter Egg Hunt**
**-**
**Children’s discos and cinema**
**clubs**| |||**-**
**Parent socials**
**-**
**Playground sales**| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The trustees are aware of the guidance**
**issued by the Charity Commission on**
**public benefit.**| |**Additional information (optional)**
You may choose to include further statements where relevant about:||| ||SORP reference|| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|| |Other||| **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**This year the charity was able to deliver**
**and refine it’s events from previous**
**years. The community benefits are not**
**able to be quantified but were significant.**
**In running the events above the total net**
**income raised by the PTA during the year**
**amounted to £**
**52,047.13 with just under**
**£8,000 direct donations received.**
**Total expenditure to run those events**
**was £**
**20,873.19 signalling gross profit from**
**events of £31,173.94. Administrative costs**
**(including donations to the school) totalled**
**£37,445.46.**
**Principal expenditure was spent funding**
**or subsidising the following to support**
**the education of the children at the**
**school for:**
**-**
**I.T. £15,000**
**-**
**Wet weather canopies £16,000**
**-**
**Panto Trip £2,219.50**
**-**
**Classroom contribution £1,400**
**-**
**Year 6 leavers £763.80**
**-**
**Netball kit £303.89**
**-**
**Year 6 Books/BBQ £663.80**| ## **Additional information (optional)** You may choose to include further statements where relevant about: Achievements against objectives set Para 1.41 |||| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**Positive**| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The policy is to hold sufficient reserves**
**to maintain the Charity’s liquidity. The**
**charity expects the minimum funding to**
**the school annually is £15,000 for I.T..**
**Therefore a reserve amount of £20,000-**
**30,000 is kept to ensure 1-2 years of**
**future I.T. spend is available.**| |Amount of reserves held|Para 1.22|**£32,040.48**
**(Cash in bank as of 31 August 2023)**| |Reasons for holding zero
reserves|Para 1.22|**n/a**| |Details of fund materially in
deficit|Para 1.24|**n/a**| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|**n/a**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |
The charity’s principal
sources of funds (including
any fundraising)|
Para 1.47|| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |||| |A description of the principal
risks facing the charity|Para 1.46|| |---|---|---| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Unincorporated Association**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Trustees are elected to post in meetings**
**and requires two nominations from**
**existing Committee members to be**
**appointed.**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |
Policies and procedures
adopted for the induction and
training of trustees|
Para 1.51|| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| Other ## **Reference and Administrative details** |Charity name|Claremont Primary School Parent Teacher Association| |---|---| |Other name the charity uses|| |Registered charity number|1036492| |Charity’s principal address|Banner Farm Road
Tunbridge Wells
TN2 5EB| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not**
**for whole year**|**Name of person (or**
**body) entitled to**
**appoint trustee (if**
**any)**| |---|---|---|---|---| ||Claire Summers|Chair|whole year|PTA committee| ||Natalie Jolliffe|Vice Chair|whole year|PTA committee| ||Sara Titmuss|Secretary|whole year|PTA committee| ||Sami Fatoohi|Treasurer|Until 8 March
2023|PTA committee| ||Shagun Bansel|Treasurer|From 8 March
2023|PTA Committee| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional) Names and addresses of advisers (Optional information)** **Type of Name Address adviser Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** ## **The trustees declare that they have approved the trustees’ report above.** **----- Start of picture text -----**
Signed on behalf of the charity’s trustees
Signature(s) C Summers
Full name(s) Claire Summers
Position (eg Secretary, Chair
Chair, etc)
Date 6/10/2023
**----- End of picture text -----**
## **Profit and Loss** Claremont County Primary School Parent Teacher Association For the year ended 31 August 2023 |**Account**|**2023**| |---|---| |**Turnover**|| |Bank Interest Income|55.41| |Christmas Card Sales|455.00| |Cinema Club Sales|2,412.31| |Clarefest Sales|21,183.90| |Disco Sales|2,070.59| |Dragon Boat Race Donations|328.66| |Easter Donations|1,766.68| |Event Sponsorship Received|4,100.00| |Firework Ticket Sales|1,481.90| |New Parent Drinks Raffle|179.54| |Playground Sales|1,871.24| |School Lottery Income|502.20| |Second Hand Uniform Sales|2,278.92| |Secret Room Donations|1,029.33| |Summer Fete Donations|112.00| |Summer Fete Sales|6,526.73| |Tea Towels Sales|2,335.76| |Text Raffle Donation|955.70| |Website Sponsorship Received|250.00| |Wine Tasting Sales|931.81| |Xmas Wreath Making Sales|1,219.45| |**Total Turnover**|**52,047.13**| ## **Cost of Sales** |**Cost of Sales**|| |---|---| |Cinema Club Expenses|1,140.57| |Clarefest Expenses|10,700.77| |Disco Expenses|560.00| |Easter Expenses|525.57| |Firework Expenses|1,270.00| |Misc Event Expenses|150.00| |Playground Sale expenses|652.50| |Second Hand Uniform Expenses|11.47| |Secret Room Expenses|41.50| |Summer Fete Expenses|3,632.26| |Tea Towel Expenses|1,654.39| |Wine Tasting Expenses|199.87| |Xmas Wreath Expenses|334.29| |**Total Cost of Sales**|**20,873.19**| |**Gross Profit**|**31,173.94**| ## **Administrative Costs** |**Administrative Costs**|| |---|---| |Bank & Card Fees|200.68| |Donation to School|35,687.19| |General PTA Expenses|849.06| |PTA Overheads|708.53| |**Total Administrative Costs**|**37,445.46**| |**Operating Profit**|**(6,271.52)**| |**Other Income**|| |Direct Donations received|7,979.83| |**Total Other Income**|**7,979.83**| |**Profit on Ordinary Activities Befo**|**1,708.31**| ||| |**Profit after Taxation**|**1,708.31**| ## **Balance Sheet** Claremont County Primary School Parent Teacher Association As at 31 August 2023 |As at 31 August 2023|| |---|---| |**Account**|**31 Aug 2023**| |**Current Assets**|| |**Cash at bank and in hand**|| |Business Premium ME (Covenant)|7,218.16| |Community Account|5,277.51| |Instant Access Saver Account|19,544.81| |**Total Cash at bank and in hand**|**32,040.48**| |Accounts Receivable|80.00| |**Total Current Assets**|**31,960.48**| ## _**1. Independent examiner's report on the accounts**_ ## **1. Section A Independent Examiner’s Report** _**3.**_ _**4.**_ **Report to the trustees** CLAREMONT COUNTY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION **On accounts for the year Charity no ended**[31 August 2023 ] **(if any)**[1036492 ] **Set out on pages** (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2023. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## I have completed my examination. I confirm that no material matters have **1. Ind** come to my attention in connection with the examination which gives me **epe** cause to believe that in, any material respect: **nde** • the accounting records were not kept in accordance with section 130 of the Charities Act; or **nt** - **exa** • the accounts did not accord with the accounting records; or **min** • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities - **er's** (Accounts and Reports) Regulations 2008 other than any requirement - **stat** that the accounts give a ‘true and fair’ view which is not a matter - **eme** considered as part of an independent examination. **nt** 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. **2.** |**2.**||| |---|---|---| |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**
|A Gray|28/02/2024| |||| ||Andrew Gray CA CIA BA ALCM|| |||| ||Institute of Chartered Accountants of Scotland|| |||| ||15 Cambridge Street|| ||Royal Tunbridge Wells, Kent|| ## TN2 4SJ _**5.**_ ## **1. Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . ## **Independent Examiner’s Report** Charity: Claremont County Primary School Parent Teacher Association (CC# 1036492) Accounts: Year ended 31[st] August, 2023 Examiner: Andrew Gray Date of Report: 28[th] February, 2024 My formal Independent Examination report to the charity’s accounts for year-ending 31[st] August 2023 (to be submitted to the Charity Commission along with the financial report) is unqualified and is provided separately. Section 1 below provides a summary of relevant additional information related to the examination Section 2 is a copy of the Independent Examiner’s checklist provided by the Charity Commission for England and Wales (CC32a), which has been completed for this review as referenced above. ## **1. Supporting Information** Within this supporting documentation, I present further details of my work in this regard to the Trustees for their detailed consideration. |**Ref**|**Topic**|**Independent Examiner’s Assessment**| |---|---|---| |1.1|Eligibility of the Charity to
be subject to Independent
Examination|Claremont Country Primary School Parent Teachers
Association (Claremont PTA) exceeded the relevant income
threshold of £25k in the year-ended 31stAugust 2023, and
thus requires an Independent Examination of their financial
records and statements. Accounts have been prepared on an
accruals basis.
Since the charity’s income and total assets do not exceed
relevant thresholds (gross income and assets are less than
£250k and £3.26m respectively). The Trustees of Claremont
PTA may choose to have an Independent Examination of its
Accounts rather than an audit.
Claremont PTA’s Constitution does not require an audit
should be carried out. The Trustees believe an Independent
Examination is the appropriate type of review for this year.
Having considered all these points I agree the Charity is
eligible for an Independent Examination.
Whilst I am a member of a listed body, this is not a
requirement for this examination.| |1.2|Eligibility of the
Independent Examiner|I am satisfied that I am able to conduct this examination in
line with all relevant directions and guidance set out in the UK
Government’s Charity Commission guidance CC32. I am
confident that there are no issues or impediments which
might inhibit my impartiality in the conduct of this
investigation.
I am not involved in the day-to-day administration of the
charity, and I have no family or commercial relationships with
the Trustees.
It should be noted that my children attend the school and so
are beneficiaries of this charity. My wife also volunteers for| |||the charity and we are both regular donors and attendees at
events organised by the charity. However, these connections
are not material to either my family nor to the charity itself,
and I am confident that this does not represent a material
conflict of interest in this context. Such connections do not
exclude me from conducting this independent examination
(per guidance in CC32), and do not impact my obligation of
impartiality as I am a qualified Chartered Accountant and
adhere to the professional and ethical standards of my
professional body.| |---|---|---| |1.3|Professional Competence
of the Independent
Examiner|I am satisfied that I meet the requirements and expectations
for skills and expertise needed to conduct this examination.
I am a qualified Chartered Accountant, having passed
relevant examinations and been admitted to the Institute of
Chartered Accountants (ICAS) in 2008. Since qualification, I
have worked in Financial Services for over 15 years.
I am a member of the Audit and Risk Committee of ICAS, a
position which I have held for 6 years. I also serve as the
Honorary Treasurer of the William Morris Society, a charity
based in Hammersmith, London.| |1.4|Understanding of the
Charity|I am confident that my understanding of these activities is
sufficient to support a well-informed assessment of the
financial records and accounts.
I have read the constitution of the charity and have discussed
the administration with a subset of Trustees. I also have
extensive personal knowledge and experience of the charity’s
activities.
I also have experience of similar record-keeping and
reporting practices from my role at the William Morris Society.| |1.5|Carrying out the
examination|I have had verbal and email communications with the
Trustees in the context of this examination. I have also
received the Trustees’ Annual Report for the year. I have
been assured that the accounting records are a complete and
fair representation of the financial performance and position
of the charity for the year-ended 31stAugust 2023.
Financial accounts have been shared with me in electronic
format, as well as a suite of supporting documentation. I have
also been given independent access to the charity’s
electronic accounting records within the Xero application.
The Xero accounts are synchronised with all of the charity’s
bank accounts, bringing a high degree of integrity to the
record keeping. In addition, I have been provided with
electronic copies of invoices and expense reimbursements.
level data has been provided for all of the charity’s bank
accounts. I have reviewed and confirmed receipt / payment
for large transactions (over £1k) and also for a sample of
smaller transactions. No issues were identified.
I have kept appropriate records of this review for my own
purposes. These will be treated as confidential and destroyed
once record retention requirements have been satisfied.| |1.6|Going Concern|I am content that the charity remains a going concern. The
charity holds reserves to cover over 12 months of expenditure
and continues to draw on a deep pool of willing supporters
and engaged volunteers.| |---|---|---| |1.7|Conclusions|I confirm that no matters have come to my attention giving me
cause to believe that in any material respect:
1. accounting records were not kept as required by section
44 (1) (a) of the 2005 Act and Regulation 4 of the
Charities Accounts (Scotland) Regulations 2006 (as
amended) and section 130 of the 2011 Act; or
2. the accounts do not accord with those records; and
3. the accounts do not comply with the accounting
requirements of Regulation 8 of the Charities Accounts
(Scotland) Regulations 2006 (as amended).
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.| |1.8|Other Matters|Activities are straightforward and in line with previous’ years.
There are no significant estimates or judgments within the
financial data in the accountants.
To my knowledge, based on discussion with the Trustees and
my examination of relevant financial records, there are no
instances of fraud, related party transactions, breaches of law
or regulations, or failures of internal controls or governance.| |1.9|Further Review|I am confident that my review of these accounts provides
sufficient assurance as to the accurate and fair representation
of the charity’s financial performance for the year and
financial position at the year-end.
No further review is deemed to be necessary.| ## **2. Independent Examiner’s Checklist** |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |**Direction 1: Check whether the charity is eligible to have**||| |||| |
**an independent examination**||| |||| |Checked the charity audit threshold applying to the accounts to
be reviewed|Y|See note 1.1| |Checked anauditisnotrequiredforany other reason|Y|See note 1.1| |Confirmed the charityis eligiblefor independent examination|Y|See note 1.1| |Confirmed the amount of the charity’s income to figure shown
the accounts (including any branches) and confirmed that
income and assets are below the audit threshold or, if
applicable, obtained a copy of the letter from the Commission
approving anaudit dispensation|Y|See note 1.1| |If the charity has one or more subsidiaries confirmed that group
accounts arenotrequired bylaw|N/A|-| |If a charitable company checked that the audit exemption
statementhas been made|N/A|-| |If applicable, rechecked the threshold calculation during the
examination|N/A|-| |If the charity’s income is more than £250,000 confirmed that
the examiner is amemberofone ofthelisted bodies|N/A|-| |If applicable, informed the trustees that the charity is not
eligibleforan independent examination|N/A|-| |If receipts and payments accounts have been prepared,
checked that the charity’s gross income is less than £250,000
and thatitisnot a company|N/A|-| |If receipts and payments accounts have been prepared, check
that there is no requirement to prepare accruals accounts in
the charity’sgoverning document or forany other reason|N/A|-| |If applicable, informed the trustees that the charity is not
eligible to preparereceipts and payments accounts|N/A|-| |**Direction 2: Check for any conflict of interest that prevents**||| |**the examiner from carrying out their independent**||| |
**examination**||| |Confirmed that there are no close personal relationships with
the trustees that compromise independence|Y|See note 1.2| |Confirmed as having no the day to day involvement in the
administrationofthe charity|Y|See note 1.2| |If providing other services to the charity then confirmed that all
the criteriain Direction 2 necessaryfor independence aremet|N/A|See note 1.2| |Identified that there are no circumstances in the examiner’s
judgment that would reasonably lead to the perception that the
examiner isnotindependent|Y|See note 1.2| |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |Considered whether sufficiently skilled to carry out the
examination and, where required, confirmed membership of a
listed body|Y|See note 1.3| |If applicable, informed the trustees that you are not eligible to
carryout the independent examination|N/A|-| |**Direction 3: Recordyour independent examination**||| |File of working papers prepared to document the work
undertaken (see the Direction for guidance on key working
papers)|Y|See note 1.5| |Evidence of appointment on file|N/A|-| |If issued,letter of engagement signed bythe trustees on file|N/A|-| |Documentation of steps required byDirection 1 are all done|Y|See note 1.1| |Documentation that steps required byDirection 2 are all done|Y|See 1.2,1.3| |Analytical review documented|Y|N/A| |Areas of concern identified and noted whether these were
resolved or if unresolved and significant have included them in
the examiner’s report|None
identified|
N/A| |Verification and vouching procedures undertaken and any
checks made are on file|Y|See note 1.5| |Copyof approved accounts on file|Y|N/A| |Copyof trustees’ annual report on file|Y|N/A| |Copies of information relied upon as part of the examination
are on file|Y|N/A| |If applicable,copies of written assurancesgiven|None|N/A| |Recorded the conclusions drawn as an outcome of the
independent examination that support the examiner’s report
are on file|Y|See note 1.7| |Recorded any matters of material significance about which a
report must be made direct to the Commission|None
identified|
N/A| |Recorded whether to exercise discretion and report on relevant
matters direct to the Commission|None
identified|
N/A| |**Direction 4: Planyour independent examination**||| |Obtained an understanding of the charity’s constitution,
objectives, organisational structure, the funds managed, its
activities and accountingrecords and systems|Y|See note 1.4| |Planned specific examination procedures appropriate to the
circumstances of the charity|Y|See note 1.5| |Reviewed whether any areas for improvement were advised to
the trustees in the previous year’s independent examiner’s
report (or audit report and management letter) and looked to
see if anyaction taken|None
identified|
N/A| |Considered the financial risks identified and, where accruals
accounts prepared, considered whether the trustees have
evidence that shows that the charityis agoingconcern|Y|See note 1.6| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|None
identified|
N/A| |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |**Direction 5: Check that accounting records are kept to the**||| |||| |
**required standard**||| |||| |Checked that accounting records have been kept are complete
and considered if theyhave been kept to the required standard|Y|See note 1.5| |Asked the trustees about how they ensure the accounting
records are complete|Y|See note 1.5| |If corrections made or records created during the examination,
the trustee approval for these has been sought and obtained|None
identified|
N/A| |Asked the trustees if they carried out a review of the charity’s
internal financial controls in theyear reported|Y|N/A| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|None
identified|
N/A| |**Direction 6: Check that the accounts are consistent with**||| |||| |**the accounting records**||| |||| |Compared the accounts with the underlyingaccountingrecords|Y|See note 1.5| |Checked some entries from the listing of transactions of
income and expenditure to vouchers such as invoices, bank
statements,and receipts.|Y|See note 1.5| |If applicable, confirmed that the trustees have taken the
necessary steps to ensure that restricted or endowed funds are
correctlyreported in the accounts|None
identified|
N/A| |If additional checks were necessary, the evidence was found
that showed the accounting record was complete, voucher
present,and both supported the entryin the accounts|N/A|-| |**Direction 7: If the accounts are prepared on an accruals**||| |**basis and one or more related party transactions took**||| |||| |
**place the examiner must check if these were properly**||| |||| |
**disclosed in the notes to the accounts**||| |Checked that the disclosures required by the SORP have been
made and are complete|N/A|-| |Considered whether there are any implications for the
examiner’s report and reportingto the Commission|N/A|-| |If receipts and payments accounts prepared and a related
party transaction note was provided, then checked the note for
anyimplications for the examiner’s report|N/A|-| |**Direction 8: Check the reasonableness of the significant**||| |
**estimates and judgments and accounting policies used in**||| |||| |**accounting for the types of fund held and in the**||| |||| |**preparation of the accounts**||| |Checked with the trustees that the separate funds of the charity
have been correctly accounted for and reported correctly in the
accounts|Y|See note 1.5| |Checked the reasonableness of any significant estimates or
judgments that have been made inpreparingthe accounts|None
identified|
N/A| |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |Where accruals accounts are prepared, checked that the
accounting policies adopted are consistent with the SORP and
are appropriate to the activities of the charity|Y|N/A| |Where accruals accounts are prepared, checked that the
accounts wereprepared on agoingconcern basis|Y|See note 1.6| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|None
identified|
N/A| |**Direction 9: The examiner must check whether the**||| |**trustees have considered the financial circumstances of**||| |**the charity at the end of the reporting period and, if the**||| |**accounts are prepared on an accruals basis, check**||| |**whether the trustees have made an assessment of the**||| |**charity’s position as a going concern when approving the**||| |
**accounts**||| |Asked the trustees whether they expect the charity to be able
to settle outstanding invoices, bills and commitments as and
when they fall due|Y|See note 1.6| |Asked the trustees about the reserves policy and the adequacy
of the level of reserves held|Y|See note 1.6| |Where accruals accounts are prepared, checked that the
trustees’ have made an assessment of going concern and that
their assessment is reasonable given the information available|Y|See note 1.6| |Where accruals accounts are prepared, checked that the
SORP’s disclosures about going concern have been made|Y|See note 1.6| |Noted any implications for the examiner’s report and for
separate reporting to the Commission|None
identified|
N/A| |**Direction 10: Check the form and content of the accounts**||| |Where receipts and payments accounts have been prepared,
checked that the charity can lawfully prepare such accounts,
that all the accounting statements are present and that the
funds of the charity are correctly identified|N/A|-| |Where accruals accounts are prepared, checked that they
complywith the SORP and applicable accountingstandard|Y|N/A| |If the charity is a company, checked that the accounts also
complywith the applicable companylaw requirements|N/A|-| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|None
identified|
N/A| |**Direction 11: Identify items from the analytical review of**||| |
**the accounts that need to be followed up for further**||| |||| |**explanation or evidence**||| |Carried out an analytical review|Y|N/A| |**The Directions and documentation**|**Step**
**done?**|**Working**
**paper**
**reference**| |---|---|---| |Following the analytical review, selected material items in the
accounts for further explanation or supportingevidence|Y|N/A| |If the accounts could be materially misstated, additional checks
were undertaken and the examiner is satisfied that the item(s)
identified were satisfactorily explained and correctly included in
the accounts|None
identified|
N/A| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|None
identified|
N/A| |**Direction 12: Compare the trustees’ annual report with the**||| |||| |
**accounts**||| |||| |Checked that any figure for reserves quoted in the trustees’
annual report is not materiallyinconsistent with the accounts|Y|N/A| |Compared the trustees’ annual report with the accounts for any
material inconsistency|Y|N/A| |Noted any implications for the examiner’s report and for
separate reportingto the Commission|None
identified|
N/A| |**Direction 13: Write and sign the independent examination**||| |||| |
**report**||| |||| |Reviewed the conclusions from the independent examination|Y|N/A| |Considered whether the examination has identified a matter of
concern that should be reported in the examiner’s report|None
identified|
N/A| |Checked that the examiner’s report covers all of the matters
required|Y|N/A| |If relying on the work of others in undertaking the independent
examination, the examiner is fully satisfied with their work and
that work has been fullydocumented|N/A|-| |Signed and dated the examiner’s report|Y|N/A| |Reported matters of material significance direct to the
Commission|None
identified|
N/A| |Exercised discretion and reported relevant matters direct to the
Commission|None
identified|
N/A|