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2024-08-31-accounts

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Cuddington Croft Parent Teacher Association

Registered Charity Number 1042792

Accounts for the year ended 31 August 2024

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Cuddington Croft Primary School West Drive Cheam Surrey SM2 7NA

Trustees’ Annual Report for the period

From 1 September 2023 to 31 August 2024 Charity name: Cuddington Croft Parent Teacher Association

Charity registration number: 1042792

Objectives and Activities

The object of the Parent Teacher Association (PTA) is to advance the education of the pupils in the school in particular by:

We engage in activities such as social functions, school events and fundraising. We keep in mind the Charity Commission’s guidance on public benefit in planning our activities for the year. Any surplus funds shall generally be used for the benefit of the school as soon as possible and in response to requests from the school. If there is a long term major project undertaken, funds can be left to accrue towards the project.

Volunteers

The PTA is entirely dependent on volunteers. Many people have been involved in PTA events during the year. Some work tirelessly behind the scenes organising, administering and planning and many spend time helping at the actual events. The Trustees would like to extend their sincere gratitude to all those who have supported the PTA this year. Their contribution helps the children have an even better school experience.

Achievements and Performance

Fundraising

After a few years of generating a surpius, this year the PTA had a deficit of £1,814 due to increased payments to the school to enhance the facilities, learning & experience at school.

An Easter tabletop event was planned but had to be cancelled due to low interest. Tickets that had been sold were refunded, resulting in a small loss of £6 due to non-refundable platform fees.

The fund raisers were:

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This PTA spending has been increased when compared to previous years. The PTA is happy to fund multipie medium cost proyecis as suggested by the school, such as the gazebo, storeroom, new biinds and wall art for the school hall. The PTA has also paid for subscriptions such as Mathletics, Edshed & Twinki which previously the school has funded. The PTA has also given each year group a budget for which they can spend on learning resources which has meant greater flexibility, ease & autonomy for the teachers when deciding how best to enhance the learning in their classrooms.

Other expenses to benefit the children of Cuddington Croft:

Schoo! Leavers The PTA was also pleased to be able to fund the year 6 hoodies and yearbooks in recognition of the hard work and contribution made by the pupils and parents during their time at the schoo!

Financial Review

At the enc of the financial year, the PTA held total cash reserves of £58,984, comprising unrestricted and designated funds Afier accounting for outstanding liabilities of £1,848 and a debtor of £442 due to the charity the net funds (reserves) available to the PTA were £57,578. This includes a designated fund of £10,395 aliocated for potential iong-term pool repair costs, and an unresincted balance of £47,182. A minimum working balance of £6,000 is maintained to ensure the ongoing operation of the PTA

Given the strong financial position and ongoing suppor of the parent body, the Trustees are confident that the charity is @ going concern

Structure, Governance and Management

The PTA is an unincorporated association and is governed by its constitution. The Trustees are nominated and elected by the members at the AGM

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| There were no related party transactions in the current financial year.

Related Parties

Reference and Administrative details

Cuddington Croft Parent Teacher Association
Registered charitynumber_ 1042792,
Charity’s principal address Cuddington Croft Primary School
West Drive
Cheam
Surrey
SM27NA

Trustees

The trustees in place at the AGM in Jan 2024 are:

Louise Butler-White (Chair)

Sarah O’ Connor

Jeffrey Matsu

Stuart Lawrence

Simon Yuen Caroline Haines (Treasurer)

Claire Geddes-Hill

The President of the PTA is Scott McLean.

Declarations The trustees declare that they have approved the trustees’ report above.

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Signed on behalfofthe charity’s wes, SY,
Full names| Louise Butler-White CuoLing Hane
Date as/é [25 23/06/25
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Independent examiner's report on the accounts

Report to the trustees/ ; | members of Cuddington Croft Parent Teacher Association On accounts for the year | 31 August 2024 Charity no | 1042792 ended (if any) | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 August 2024. 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”). | 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, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent | have completed my examination. | confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or « the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. | 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. oo Signed: | Maven | Date: |23/06/25 Professional CAARTEZED AccoUumtTANRT qualification(s): -_

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Balance Sheet as at 31 August 2024

Unrestricted Designated Totalthis Total last
funds funds year year
£ £ £ £
Debtors(Note8) saa ] tcl
Cashatbankand inhand 10,395 64,622
Totalcurrentassets 49,030 10,395] 59,425
Creditors: amounts falling due within one year
(Note 10)
1,848 1,848 5,230
Netcurrentassets/(liabilities) 47,182 10,395 57,578 59,392
Totalassetslesscurrentliabilities A7,182 10,395
ee eerman ee ONT Ee
Fundsofthe charity
Fundsbrought forward 49,247 59,392 53,305
Surpius/(Deficit)foryear (2,065) 254] (1,814)

Signed by two trustees on behalf of ali the Wustees

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Balance Sheet as at 31 August 2024

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Designated|Total|this|Total|last| |funds|funds|year|year| |£|£|£|£| |Current|Assets| |Debtors (Note 8)|:|442|:| |Cash|at|bank and|in|hand|48,589|10,395|64,622| |Total|current assets|49,030|10,395|59,425|64,622| |Creditors:|amounts|falling|due|within|one|year| |(Note|10)|1,848|1,848|5,230| |Net current|assets/(liabilities)|47,182|10,395|57,578|59,392| |Total assets less current liabilities|||47,182|||10,395 ||§/,578|||59,292||| |Net|,|47,182|10,395|57,578|59,392| |Funds of the|charity| |Funds|brought forward|49,247|10,145|59,392| |Surplus/(Deficit)|for year|(2,065)|(1,814)| |Total funds|47,182|10,395|57,578iat|

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Signed by two trustees on behalf of all the trustees

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Cuddington Croft Parent Teachers Association

Notes to the accounts

Year ending 31st August 2024

Note 1: Basis of preparation

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 notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 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 Charities Act 2011.

Going concem: The accounts are prepared on a going concern basis.

Accounting policies: The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. There have been no changes in accounting policy this year. Changes to accounting estimates: No changes to accounting estimates have occurred in the reporting period.

Material prior year errors: No material prior year errors have been identified in the reporting period.

Note 2: Accounting policies

Recognition of income: These are included in the Statement of Financial Activities (SoFA) when:

Offsetting: There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Grants and donations: Grants and donations are only included in the SoFA when the general income recognition

criteria are met.

Donated goods: Donated goods are measured at fair value (the amount for which the asset could be exchanged)

unless it is impractical to do so.

Volunteer help: The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Interest income: This is included in the accounts when received.

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.

Cuddington Croft Parent Teacher Association Notes to the accounts Year ending 31st August 2024

Note3 Analysisofincoming resources
This year
Last year
£
£
Fundraisingactivities [100cub,
ChristmasCards
ConCollection
:
EYFSPicniclceCreams
SchoolDiscoCi«iSC BTL
Secondhanduniform
Summer Fair
WreathMaking

||Ce
Fireworks
Total|Ce
ee -)
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8,085)
SSC=sdC NB]
42,992| |---|---|---| |Note4|Analysisofresourcesexpended|expended
This year
Lastyear| |||£
£| |Fundraisingtradingcosts [100Club
S|C875]
800
CariConet
|8
ChismasFar
|S 8.025]
4,020
ChistmasTrees
|S189]
800)
EYFSCoffeeMoming=|St
(OE a
]||| ||SchoolDisco|CT
3,588| ||SummerFair|2,784| ||Fireworks
Total|/
6119
16,728|

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|Otherresourcesexpended||Admin charges (Parentkind fee)||| |---|---|---|---| ||Payments to benefit school (note 5)||7,630| ||Otherexpenditure (note 6)||2,957
4,725| ||Year6(note7)
Inventoryconsumedatotherevents||
||2,033]
2,266)
L502,
soe49]15,263|

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Cuddington Croft Parent Teacher Association

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Notes to the accounts Year ending 31st August 2024

Note 5 Payments to benefit the school

onngemeceboard games, playground equipment, ear defenders, etc) 6,011 |easels, || on StafSpotsunfoms | Books end CouningFremes 8 GgthinMedets Playground lunchtime sports equipment PF 242 Geto—“CsSSSCSCSC‘dSCC | Storeroom WJ Sn Ce Edshed 527 MathleticsTtAdditional SOSC—CSSOSCOCOCOC“‘“‘“(LN#S!CSCSCSCSCCS Aen Mainhallblindsdepost | 285] Main hail biinds balance SiafPeKt EYFSSand/Waterunit OuidoorScales Box of coloured dry wipe felts ABLaminatorto Electricpencil sharpener Storageboxesblack BoxinsetswT Magazine files 35 Dlvey AwrinkleinTimebook Crumblestarterkit Crumblestarterkit Snacksfor reward PocketloliesTt Yéreward Wallatdepost8S] Tiathionmedas| Year4Workshop| Drywipefelts andholepunch

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Note 6 Other expenditure

|Prioryearcashtransactionfee
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lLargetemporarygazebos
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Workstoswimmingpoot
—SSSCS~—~—‘“~~‘—‘“‘“‘~‘~~~~—s~—s~wSCS~YCC~CSC
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QueenswieeTeeSSSSCSC~—~—S~—‘—‘—s—sS
S~SsSsSsSCSCSCS~YSC‘CS~™CSCSCSCS
Se
Thankyougift'forCoachClemforshedworks
| FO
Lateexpenses from22/23
SummerFar—SSS~SOY
Wallartbalance
Invoicebutnotyetpaid
1,713]| |---|

Note 7 Year 6 expenditure

: . This year Last year a Total | 2,033]7) 2,266 Note 8 Debtors Na——serptonNa mes otdebtorof debtor Description | gt£ £ mwChristmasCardss—~—“‘;‘;C;™SCSC*dCristmasCards——‘“—s~‘“‘“‘“‘<‘PSST| 442] Note 9 Inventory: From this year we decided it was not necessary to keep an inventory of stock between events. This was necessary after COVID when events were infrequent and sometimes cancelled. But now events are frequent and stock gets used up at the following event if any is left over

Note 10 Creditors

This year Last year -—~=~~=“‘‘“‘sVO Year6 yearbooks Ic not yet pase—=—« |S [School-TablesSSchool-WorksSchoolSchool - Queen's Large temporary andpotsto swimming poolJubilee gazebos Tree_——=—=—=~S=involcennot————iinvolcenotyet___|invoicenotyetpaidlinvoicenotyetpaidyet p aidaid ||||| S||| 180SA76828 aSchool - Year group budget forY1&2—| Invoice not yet paid 135 fot] 0

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