Charity r￿iStratiOn number 1046411 (England and Wales)
ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
LEGAL AND ADMINISTRATIVE INFORAIATION
Trustèes
Mr N Crick
J F[￿rnan
Mi M Moriaty
Charity registratlon
England and Wale5
1046411
Independent examlner
Whitings LLP
Fenland House
15B Hostmoor Avenue
March
Cambridgeshire
PE15 01

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial actTVtties
Balance sheet
Note5 to the financial statements

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustee5 present their annual report and financial statements for the year ended 31 March 2024,
The flnancial statements have been prepared In accordance with the accounting policies set out in note 1 to the
fTnancial statements and cotTTrply with the charitys governing document, the Charitie5 Act 2011, FR5 102 'The
FIFiancial Reportlng standard applicable in the UK and Republlc of Ireland- and the Char7ties 50RP 'A£countin£
and Reportlng by CharitTes.' Statement of Recommended *actice applicable to charities preparing the7r accounts
in accordance with the Financial ReportTng Standard applicable In the UK and Republic of Ireland (FR5 1021".
Objectlve5 and actlvttiÈs
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activit1È5 the
char7ty should undertake.
Flnandal revlew
Reserves policy
It is the policy of the charity that unrestricted funds whlch have not been designated for a specific use should be
malntained at a level equivalent to between three and six month's expenditure. The trustees consider that
reserves at this level Mll ensure that, Tn the event of A slgnificant drop in funding, they will be able to continu
the charity's current activitie5 while considerat?on is gfven to ways in whSch additional f￿d5 may be ra7sed. This
level of reserves has been maintained throughout the year.
Structure. governance and mana¥ement
The charity TS a charity limlted by guarantee.
The trustees who served during the year and up to the date of 57gnature of the financial statements were".
Mr N Crick
J Freeman
Mr M Moriaty
RecniTtment and appointment of trustees
Tntstees are appointed at the discretion of current trustees.
None of the tru5tee5 has any beneficial 3nterest Tn the charlty. All of the trustees are members of the charTty and
guarantee to contribufe £1 in the event of a winding up.
The chartty's current pollry concèrning the payment of trade creditors 15 to follow the CBI s Prompt Pay@rs Code
(Copi￿ are avallable from the CBI, Centre PoTnt, 103 New Oxford Street, LoFKlon WCIA 1 DU).
The charit￿$ current po17cy concernlng the payment of trade creditors is to-
settle the terFns of payment with suppl?ers when agreeing the terms of each transaction.
ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms In
contracts,. an
pay in accordance with the charfty's contractual and other I￿al obligations.
Trade creditors of the charity at the year end amounted to £nil. All involces are paid on receTPt.

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
TRu￿rEEs. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, report was approved by the Board of Trustees.
Mr M Moriaty
Trustee
Date-

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
INDEPENDENT &YAMINER'S REpoKr
TO THE TRUSTEES OF ST JOHN BAPT15T V A PRIMARY SCHOOL FUND
I report to the trustees on my examinatTOn of the financial statements of St John Bapt15t V A Primary School Fund
(the charity} for the year ended 31 March 2024.
Responsibilitles and basis of report
A5 the trustees of the charity you are responsible for the preparation of the flnancial statements in accordance
with the rquirements of the Charides Act 2011.
I report 7n r￿pect of my examTnation of the charity's flnanclal statements carried out under section 145 of the
Charitles Act 2011. In carwng out my examinat70n I have followed the Directions given by the Challty
Commlsslon under sertion 14515llb) of the Charities Act 2011.
Independent examiner's stat•ment
Your attention is dravm to the fact that the charity has prepared the financlal statements in accordance with the
relevant version of the Statement of RecomFllended Practice applicable to chariti￿ preparing their financTal
statements in accordance with ihe Financial Reporknng Standard applicable In the UK and Republic of Ireland (FR5
1021 in preference to the AccountTng and Reporting by CharitTes." Statement of Recommended Praclice 755ued on 1
April 2005 which is referred to in the extant regulatlolls but has now been withdrawn. l understand that this has
been done in order for the financial statements to provide a true and fair vlew In accordan￿ with UK Generally
Accepted Accounllng Practice.
I have completed my examination. I confirm that no Tnatters have come to my attention ITh connectTon with th-
examination giwng me causè to believe that in any material respect:
accounting record5 were not kept Sn respect of the charity as required by sectTOn 130 of the Charities Act
2011.
the financial statement5 do not accord with th0￿ records. or
the financial statements do not comply with the applicable requirement5 concernTng the form and content
of financial Statements set out in the Charft5es (Accounts and Reports) Regulations 2008 other than any
requirement that the financial statements glve a true and fair view. which is not a matter considered a5 part
of an independent examination.
I have no concerns and have cotne across no other matters in connection with the exam7nation to which attention
should be drawn in thTS report in order to enable a pmper ynderstan(*ng of the flnancial Statements to be
reathed.
Ben Beech ACA
Whitings LLP
Fenland House
15B Hoslmoor Avenue
March
Cambridgeshlre
PE15 OAX
Date:
f7<>Z

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
STATEMENT OF FINANCIAL AcfNrriES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
UnrestrTCted
funds
2024
Unrestricted
funds
2023
Notes
Income from".
Charitable activitie5
Investments
65,119
46,624
Total Income
65,122
46,624
Expendlture on:
Charitable activitles
65,255
46,612
Total Èxpenditure
65,255
46.612
Net income/(expÈnditure) and movement in funds
(133)
12
Reconcllfatlon of funds:
Fund balance5 at 1 April 2023
20,585
20,573
Fund balances at 31 March 2024
20,452
20,585
The statement of financial activities includes all galns and losses recognised in the year. All I￿Orne and
expenditure derive from continuing activities.

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
BALANCE SHEEr
AS AT 31 MARCH 2024
2024
2023
Notes
Current assets
Cash at bank and in hand
20,452
ZO,585
Net current assets
20.452
20,585
The fund5 of the charity
Unrestricted funds
20,452
20,585
20,45Z
20,585
The financlal statements were approved by the trustw on .
Mr M MoriBty
Trustee

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
Charity informatlon
St John Baptist V A Prtmary School Fund is a registered charity Tn England and Wales wath an address of St
Johns BaptTSt V A Primary School. Hawthom Bank, SpaldTng, L7ncoinshire, PEI 1 IJQ.
1.1 Ba515 of preparat2on
The financial statements have been prepared Tn accordance with the charitls governing document, the
CharitTes Act 2011, FRS 102 "The Financial Reportlng Standard applicable in the UK and Republic of Ireland.
and the Charities SORP 'Acc¢)unting and Reporting by Chartt7e5: Statement of Recommended PractTce
applicable to charities preparing their accounts In accordance with the F?nancial Reporting Standard
applTcable in the UK and Republic of Ireland {FRS 1021-. The charity 15 a Public Benefit Entity as (kfined by
FRS 102.
The charlty has taken advantage of the provisions in the SORP for charttfes not to prepare a Statement of
cash flows.
The finanaal statements have departed from the Charities (Accounts and Reports) ReguiatTons 2008 only to
the extent requTred to provide a true and fair view. This (ieparture has involved followlng the Statement of
Recommended Ftactice for charTties applying FRS 102 rather than the version of the Statement of
Recommended Practrce which Is referred to in the Regulation5 but which has since been withdrawn.
The financial staternents are prepared ?n sterling, whTch 15 the functional currency of the charity. Monetary
amount5 in these fFnancial statements are rounded to the nearest £.
The financial statement5 have been prepared under historfcal cost convention. Ihe prFncipal accountlng
polici￿ adopted are set (wt below.
1.2 Gofng concern
At the tlme of approwng the financial statements, the trustees have a reasonable expectation that the
charity has adequate resources to contTnue in operatlonal existence for the forÈseeable future. Thus the
truste￿ continue to adopt the going concern basis of accountTng in preparing the financlal statements.
1.3 Charitable funds
Unrestricted funds are awailable for use at the discretion of the trustee5 in furtherance of their charitable
objectives.
RestrTCted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial ststements.
Endowment funds are subject to specific conditions by donor5 that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entTtled to Tt after any performance condTtTons have been
met. the amount5 can be measured reliablyj and it Is probable that incorne will be received.
Cash donations are recty4nised on receipt. Other donat?ons are recognised once the charity has been
notified of the donation, unless performance condTtions require deferral of the amount.
Legacies are recognTsed on receipt or othetwise if the charity has been notified of an impending
distribution, the amount is known. and receipt Is expected. If the amount Is not known, the legacy is
treated a5 a contingent a￿et.

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
(Continued)
1.5 Expendlture
Expenditure 15 recognised once there is a legal or constructive obligation to transfer economic b￿efit to a
third party, Tt Is probable that a transfer of economic benefits will be required Fn settlement, and the
amount of the obligatTon can be measured reliably.
Expenditure is classifled by activity. The costs of each activity are made up of the total of direct Costs and
shared costs, including Support costs Involved in undertaking each activpty. Direct costs attributable to a
single activity are allocated directly to that activity. Shared c05ts which contribute to more than one
activity ar￿ support costs which are not attrfbutable to a single actiVTty are apportioned between those
activitie5 on a basis consistent with the use of resources. Central Staff costs are allocated on the basis of
time spent, and depreciation charges are allocated on the portion of the asset's use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposTts held at cau with banks, other short-temi liquid
investments With tsriginal maturities of three months or less, and bank overdrafts. Bank overdrafts ¥e
shown ￿thin borrowTngs in cu￿ent liabilitTes.
Basic ffnontial assets
Basic ITnandal assets, which include debtors and cash and bank balances. are Inltlally measured at
transactlon price including transaction cost5 and are Subsequently carried at amortlsed Cost using the
effective Interest rnethod unle55 the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts dTscounted at a market rate of Interest.
Financial assets classified as receivable withln one year are not amort15ed.
Basic finonciol liobilitTes
Ba5TC flnancial liabilitles. Tncludlng creditor5 and bank loans are initially recogrrised at tran5act70n prTce
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the
present value of the future payments dlscounted at a market rate of interest. Financial liabilitie5 cla55Tfied
as payable WTthin one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligatTOllS to pay for goods or servlces that have been acquired Tri the ordinary course
of oporation5 from suppliers. Amount5 payable are classyfled as current liabilities If payment is due within
one year or less. If not, they are pr￿ented as noTrcurrent ITabilitles. Trade creditors are recognised initially
at transaction price and subsequently measured at amortised cost uslng the effectTve Interest method.
Derecognition of financval liabilities
Financial liabillties are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Crltlcal accounting estlmate5 and Judgements
In the application of the charity's accountlng policTes, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
frorn other source5. The estimates and associated assumptions are based on historlcal experience and other
factor5 that are considered to be relevant. Actual results may differ from these e5tTmates.
The estimates and underlying assumptions are reyrewed on an ongoing basis. Rev75ions to accounting
estimates are recognised in the period in which the estimate is rewsed where the revision affects only that
period, or in the period of the revision and future perTods where the revlsfjon affects both current and
future periods.

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
NOTES TO TrIE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable actTvitie5
UnrestrICt￿ Unrestrirted
fund5
funds
2024
2023
Charlty attÉvltles
Contributions towards school dfnners and clubs
65,119
46,624
Income from investments
Unre5trlcted Unrestricted
funds
funds
2024
2023
Bank Tnterest receivable
Expenditure on charitable actlvltiÈs
Unrestricted Unre5trirted
funds
fund5
2024
2023
Direct Costs
ActlvTty and consumable
65,255
46,612
Trustees
None of the trustees lor any perxons connected with them) received any remuneration or benefits from the
charity during the year.
Taxation
The charity is exempt from taxation on Its activities because all Its Income is applied for charitable
purposes.

ST JOHN BAPTIST V A PRIMARY SCHOOL FUND
NOTES TO ThE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted funds
The unrestricted funds of the charity cornprise the unexpended balances of donatTt)n5 and grants whTch are
not subject to Specific conditions by do[￿r5 and grantois as lo how they may be used. These include
designated funds which have been set aside out of unrestricted fund5 by the trustees for specific purposes.
At 1 April
2023
Incoming
re%>urces
Resources At 31 March
expènded
2024
General funds
20,585
65,122
(65,255)
20,452
Previous year:
At 1 April
2022
Incomlng
resources
Resources At 31 March
expended
2023
General fund5
20,573
46,624
146,612}
20,585