## PRIVATE & CONFIDENTIAL 

J Sexton & D Napier Friends of Pyrford Primary School Pyrford Church of England Primary School Coldharbour Road Pyrford Surrey GU22 8SP 

26 June 2025 Our Ref: FRI01 

Dear Joanne & David 

## FRIENDS OF PYRFORD PRIMARY SCHOOL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 

The Financial Statements have now been finalised and are attached for your attention. If approved please sign where indicated. I will then complete the independent examiners report and you will receive back a signed copy of the accounts for you to keep for your records. 

I also attach a letter of representation setting out our understanding of various areas relating to the accounts. Please would you read it carefully and, if you are in agreement, sign where indicated. 

Yours sincerely 

Paul Williams For BWBCA Limited 

BWBCA Limited                                                                                                                                                                                    tel 01837 512512 Registered in England and Wales, company no 09839023 e-mail admin@bwbca.com www.bwbca.com A list of directors is available at registered office                                                                                                                                               vat no 225 4086 23 Registered office: Office 44, A30 Business Centre, Higher Stockley Mead, Okehampton, Devon EX20 1BG 



**REGISTERED CHARITY NUMBER: 1047320** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the Year Ended 31 August 2024** 

## **for** 

## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton Devon EX20 1BG 



**FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Contents of the Financial Statements for the Year Ended 31 August 2024** 

||**Page**|
|---|---|
|**Report of the Trustees**|1 to  2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Balance Sheet**|5|
|**Notes to the Financial Statements**|6 to  9|
|**Detailed Statement of Financial Activities**|10 to  11|





## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Report of the Trustees for the Year Ended 31 August 2024** 

The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The charity's objectives and aims are to support the education of the pupils of the school by providing and assisting in the provision of facilities at the school not provided from statutory funds. 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

The main source of income for the charity continued to be from organising fund raising events. Events included Christmas and Summer Fayre's, Pantomime tickets and Quiz and Film Nights. 

The charity continues to provide the school with funding to support the cost of the minibus. During the year, the charity funded the purchase of sports, classroom and playground equipment, new decking in an environmental garden and various other resources and activities. 

## **Future Plans** 

The Trustees have plans to continue to raise funds for equipment and curriculum based resources that enhance and support the education of children. 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The Charity has few operating costs and thus has little need for reserves for their own sake and believes that a sum of between £8,000 and £10,000 would be sufficient for this purpose. However, the nature of funding of major projects is that they take time to plan and implement and raise funds for. Accordingly, the Trustees expect to use all funds raised over a rolling 5 year period, as the needs of the School are identified and remedied. Accordingly the initial reserves could be considered as follows:- 

General needs: £9,436 Future projects: £ £9,436 

## **Going concern** 

The trustees consider the charity a going concern. There are sufficient reserves to support the planned operating activities of the charity. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. 

All Trustees are members of the Charity. The constitution was updated, amended and adopted in July 2018. All parents under the new constitution are automatically enrolled as members. 

## **Recruitment and appointment of new trustees** 

Trustees are appointed by members at the AGM or on an adhoc basis by other trustees. Members are either parents or members of staff whose application for membership is approved by the trustees. 

## **Organisational structure** 

Membership - the charity is run by a management committee comprising of 6 office holders: President, Vice President, Chair, Vice Chair, Secretary, Treasurer and other trustees. The Administrative tasks are carried out by the secretary and meetings are convened at a minimum on a termly basis. 

Page 1 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Report of the Trustees for the Year Ended 31 August 2024** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Public Benefit** 

The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard of the Charity Commission's general guidance on public benefit. The school receives the funding raised which therefore benefits all the children of the school. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Charity number** 

1047320 

## **Principal address** 

Pyrford Church of England (Aided) Primary School Coldharbour Road Pyford Surrey GU22 8SP 

## **Trustees** 

K Krynicki (resigned 6.10.24) L Sherlock (resigned 6.10.24) E Kidd (resigned 6.10.24) H Hope J A Sexton D Napier J Comiskey (appointed 4.10.23) G Dutton (appointed 15.10.24) J Robinson (appointed 4.10.23) 

## **Independent Examiner** 

Paul Williams BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton Devon, EX20 1BG 

27/06/2025 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

DNapier DNapier (Jun 27, 2025 08:22 GMT+1) ........................................................................ D Napier - Trustee 

Page 2 



## **Independent Examiner's Report to the Trustees of Friends of Pyrford Primary School** 

## **Independent examiner's report to the trustees of Friends of Pyrford Primary School** 

I report to the charity trustees on my examination of the accounts of Friends of Pyrford Primary School (the Trust) for the year ended 31 August 2024. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do 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. 

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. 

## BWBCA Limited 

BWBCA Limited (Jun 29, 2025 02:13 GMT+1) 

Paul Williams 

BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton Devon, EX20 1BG 29/06/2025 Date: ............................................. 

Page 3 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Statement of Financial Activities for the Year Ended 31 August 2024** 

|||||**31.8.24**|31.8.23|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|**Total**|Total|
|||fund|fund|**funds**|funds|
||Notes|£|£|**£**|£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies||**863**|**-**|**863**|1,556|
|**Charitable activities**||||||
|Events held||**33,887**|**-**|**33,887**|36,715|
|Investment income|2|**297 **|**-**|**297**|242|
|**Total**||**35,047**|**-**|**35,047**|38,513|
|**EXPENDITURE ON**||||||
|**Charitable activities**||||||
|Events held||**12,149**|**-**|**12,149**|15,747|
|Other charitable activities||**49,561**|**-**|**49,561**|8,256|
|Other||**852 **|**-**|**852**|833|
|**Total**||**62,562 **|**-**|**62,562**|24,836|
|**NET INCOME/(EXPENDITURE)**||**(27,515)**|**-**|**(27,515)**|13,677|
|**RECONCILIATION OF FUNDS**||||||
|Total funds brought forward||**36,951**|**-**|**36,951**|23,274|
|**TOTAL FUNDS CARRIED FORWARD**||**9,436**|**-**|**9,436**|36,951|



The notes form part of these financial statements 

Page 4 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Balance Sheet 31 August 2024** 

|**31.8.24**<br>Unrestricted<br>Restricted<br>**Total**<br>fund<br>fund<br>**funds**<br>Notes<br>£<br>£<br>**£**<br>**CURRENT ASSETS**<br>Cash at bank<br>**12,355**<br>**-**<br>**12,355**<br>**CREDITORS**<br>Amounts falling due within one year<br>5<br>**(2,919)**<br>**-**<br>**(2,919)**<br>**NET CURRENT ASSETS**<br>**9,436**<br>**-**<br>**9,436**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**9,436**<br>**-**<br>**9,436**<br>**NET ASSETS**<br>**9,436**<br>**-**<br>**9,436**<br>**FUNDS**<br>6<br>Unrestricted funds<br>**9,436**<br>**TOTAL FUNDS**<br>**9,436**|31.8.23<br>Total<br>funds<br>£<br>39,142<br>(2,191)<br>36,951<br>36,951<br>36,951<br>36,951<br>36,951|
|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 27/06/2025 

............................................. Joanne Sexton (Jun 27, 2025 06:07 GMT+1) J A Sexton - Trustee 

The notes form part of these financial statements 

Page 5 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Notes to the Financial Statements for the Year Ended 31 August 2024** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

## **2. INVESTMENT INCOME** 

|**INVESTMENT INCOME**|||
|---|---|---|
||**31.8.24**|31.8.23|
||**£**|£|
|Deposit account interest|**297 **|242|



## **3. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023. The following trustees were reimbursed expenses during the year: 

||**31.8.24**|31.8.23|
|---|---|---|
||**£**|£|
|J Robinson|**1,509**|238|
|L Sherlock|**-**|721|
|E Kidd|**-**|26|
|H Hope|**-**|242|
|J Sexton|**163**|204|
|J Comiskey|**432**|-|



Page 6 

continued... 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Notes to the Financial Statements - continued for the Year Ended 31 August 2024** 

## **3. TRUSTEES' REMUNERATION AND BENEFITS - continued** 

|D Napier|**45**<br>**2,149**|-|
|---|---|---|
|||1,431|



||The nature of the expenses relates to the running of various fund raising activities throughout|The nature of the expenses relates to the running of various fund raising activities throughout|The nature of the expenses relates to the running of various fund raising activities throughout|The nature of the expenses relates to the running of various fund raising activities throughout|the year.|
|---|---|---|---|---|---|
|**4.**|**2023 -  COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|||||
|||Unrestricted|Restricted||Total|
|||fund|fund||funds|
|||£|£||£|
||**INCOME AND ENDOWMENTS FROM**|||||
||Donations and legacies|1,556||-|1,556|
||**Charitable activities**|||||
||Events held|36,715||-|36,715|
||Investment income|242||-|242|
||**Total**|38,513||-|38,513|
||**EXPENDITURE ON**|||||
||**Charitable activities**|||||
||Events held|15,747||-|15,747|
||Other charitable activities|7,256|1,000||8,256|
||Other|833||-|833|
||**Total**|23,836|1,000||24,836|
||**NET INCOME/(EXPENDITURE)**|14,677|(1,000)||13,677|
||**RECONCILIATION OF FUNDS**|||||
||Total funds brought forward|22,274|1,000||23,274|
||**TOTAL FUNDS CARRIED FORWARD**|36,951||-|36,951|



Page 7 

continued... 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Notes to the Financial Statements - continued for the Year Ended 31 August 2024** 

|**5.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|---|---|---|---|---|
||||**31.8.24**|31.8.23|
||||**£**|£|
||Other creditors||**2,919**|2,191|
|**6.**|**MOVEMENT IN FUNDS**||||
||||Net||
||||movement|At|
|||At 1.9.23|in funds|31.8.24|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|**36,951**|**(27,515)**|**9,436**|
||**TOTAL FUNDS**|**36,951 **|**(27,515) **|**9,436**|
||Net movement in funds, included in the above are as follows:||||
|||Incoming|Resources|Movement|
|||resources|expended|in funds|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|**35,047**|**(62,562)**|**(27,515)**|
||**TOTAL FUNDS**|**35,047**|**(62,562)**|**(27,515) **|
||**Comparatives for movement in funds**||||
||||Net||
||||movement|At|
|||At 1.9.22|in funds|31.8.23|
|||£|£|£|
||**Unrestricted funds**||||
||General fund|22,274|14,677|36,951|
||**Restricted funds**||||
||Disability related projects|1,000|(1,000)|-|
||**TOTAL FUNDS**|23,274|13,677|36,951|



Page 8 

continued... 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Notes to the Financial Statements - continued for the Year Ended 31 August 2024** 

## **6. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|38,513|(23,836)|14,677|
|**Restricted funds**||||
|Disability related projects|-|(1,000)|(1,000)|
|**TOTAL FUNDS**|38,513|(24,836)|13,677|



## **7. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 August 2024. 

Page 9 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

|**Detailed Statement of Financial Activities**|||
|---|---|---|
|**for the Year Ended 31 August 2024**|||
||31.8.24|31.8.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations, gifts & other income|**863**|1,556|
|**Investment income**|||
|Deposit account interest|**297**|242|
|**Charitable activities**|||
|Christmas Fayre|**6,886**|5,337|
|Summer Fayre|**4,643**|-|
|Autumn Fayre|**-**|7,518|
|Pantomime|**6,232**|6,621|
|Film Night|**2,132**|2,131|
|Ice Cream Sales|**1,160**|1,799|
|Workshops, Cake Bake & Plant Sale|**1,712**|-|
|Raffle & Silent Auction|**2,889**|-|
|Flower Show|**1,740**|1,433|
|Quiz Night|**3,963**|3,171|
|Brass Concert|**-**|1,319|
|One-off Fundraising|**486**|1,805|
|Easyfundraising Income|**99**|116|
|Fun Run|**-**|5,465|
|Wonka Bars|**1,945**|-|
||**33,887 **|36,715|
|**Total incoming resources**|**35,047**|38,513|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Autumn Fayre|**-**|2,037|
|Christmas Fayre|**2,284**|1,692|
|Pantomime|**5,549**|5,552|
|Flower Show|**100**|59|
|Ice Cream|**435**|658|
|Summer Fayre|**951**|-|
|Quiz Night|**940**|1,162|
|Film Night|**206**|110|
|Minibus Payment to School|**5,150**|5,150|
|Wonka Bars|**825**|-|
|Workshops, Cake Bake & Plant Sale|**834**|-|
|Brass Concert|**-**|562|
|Raffle & Silent Auction|**25**|-|
|Brass Lessons|**4,400**|3,420|
|Reception Bikes|**1,000**|-|
|Lunch Tables & Chairs|**4,140**|-|
|Carried forward|**26,839**|20,402|



This page does not form part of the statutory financial statements 

Page 10 



## **FRIENDS OF PYRFORD PRIMARY SCHOOL** 

## **Detailed Statement of Financial Activities for the Year Ended 31 August 2024** 

||31.8.24|31.8.23|
|---|---|---|
||£|£|
|**Charitable activities**|||
|Brought forward|**26,839**|20,402|
|SEN Pods|**-**|1,587|
|Classroom Resources & Activities|**1,683**|-|
|Fun Run|**-**|495|
|Nursery Resources|**2,059**|1,080|
|Garden|**16,560**|-|
|Theatre Show|**1,438**|-|
|Music Mufti Workshop|**350**|-|
|Sports & Playground Resources|**12,781 **|439|
||**61,710**|24,003|
|**Support costs**|||
|**Management**|||
|Association Costs|**153**|140|
|**Other**|||
|Administration Costs|**99**|93|
|**Governance costs**|||
|Auditors' remuneration|**600**|600|
|Total resources expended|**62,562 **|24,836|
|**Net (expenditure)/income**|**(27,515) **|13,677|



This page does not form part of the statutory financial statements 

Page 11 



**FRIENDS OF PYRFORD PRIMARY SCHOOL** Pyrford Church of England (Aided) Primary School, Coldharbour Road, Pyrford, Surrey GU22 8SP 

**To: Paul Williams BWBCA Limited Office 44, A30 Business Centre Higher Stockley Mead Okehampton Devon EX20 1BG** 

## Dear Sirs 

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 31 August 2024.  These enquiries have included inspection of supporting documentation where appropriate.  All representations are made to the best of our knowledge and belief. 

## **General** 

- 1 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 27 May 2016, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice, for being satisfied that they give a true and fair view and for making accurate representations to you. 

- 2 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. 

- 3 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the  charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission. 

- 4 The financial statements are free of material misstatements, including omissions. 

## **Internal control and fraud** 

- 5 We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error.  We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud. 

- 6 We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. 

- 7 We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others. 

## **Assets and liabilities** 

- 8 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements. 

- 9 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate. 

- 10 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. 

## **Accounting estimates** 

- 11 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. 



## **Loans and arrangements** 

- 12 The charitable company has not granted any advances or credits to, or made guarantees on behalf of, trustees other than those disclosed in the financial statements. 

## **Legal claims** 

- 13 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements. 

## **Laws and regulations** 

- 14 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements. 

## **Related parties** 

- 15 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements. 

## **Subsequent events** 

- 16 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed. 

## **Going concern** 

- 17 We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs.  We have considered a period of twelve months from the date of approval of the financial statements.   We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements. 

## **Grants and donations** 

- 18 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income. 

We acknowledge our legal responsibilities regarding disclosure of information to you as independent examiners and confirm that so far as we are aware, there is no relevant information needed by you in connection with preparing your independent examination report of which you are unaware. 

Each trustee has taken all the steps that he ought to have taken as a trustee in order to make themself aware of any relevant information and to establish that you are aware of that information. 

Yours faithfully 

Joanne Sexton (Jun 27, 2025 06:07 GMT+1) .............................................................................................................................. Signed on behalf of the board of trustees 

Date: 27/06/2025 



## Pyrford Primary School Financial Statements 31.08.24 

Final Audit Report 

2025-06-29 

Created: 2025-06-25 By: Team BWBCA (admin@bwbca.com) Status: Signed Transaction ID: CBJCHBCAABAAEBZ3RoDjqMCkQTpfgCrCunuOYjXknIpR 

## "Pyrford Primary School Financial Statements 31.08.24" History 

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