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|---|---|---|---|---|---|---|---|---|---|---|
|:|eT|ae|JOHN|BETTS'|PARENT TEACHER|ASSOCIATION|2025|=||Charity|No|
|t|af|—|(if|any)|1047414|
||||||COMMISSION.SS A|:|Annual accounts for the periodPeriod end|CCi7a|
|BS =|Period|start date|01/09/2024|To|date|31/08/2025|
|Section|A|Statement|of|financial|activities|
|Restricted|
|Recommended|@|Unrestricted|income|Endowment|Totalthis|Total|last|
|categories|by|activity|Details|of ownanalysis|3|funds|funds|funds|year|year|
|£|£|£|£|£|
|Incoming|resources|(Note|3)|FO1|FO2|FO3|F04|FO5|
|generatedIncoming resourcesfunds|from|Fundraising|32,487|||so.ag7|32,487|21,984.21,984|
|Pie Tor Gorter ating Panese|Sale of items, etc|_| soz|5,058 [|.||gf|5,058|1,576|
|charitable|activities|S04|
|Total incoming resources|506|50,124 Sa|Se|=|50,124|76,900|
|Resources|expended|(Notes|4-8)|
|Costs|of generating|voluntary|
|income|S07|
|Funtssrovadrgcrets|||fome||gan]|||||1,404|
|Activities for generating funds||Cost of items sold,|etc|sos|2,312|a|2,312|||
|Charitable|activities|To School &|charities}|s1o|94,743 ee|54,743|1,718|
|Other resources expended ;—ri‘(‘<‘sésdr|$12|2,432|Fo|2,432|
|Total resources expended|s13|68,198|(lenseel|Sie|s|||68,198|4,542|
|Net incoming/outgoing)|resources|before|
|transfers|si4|-|18,074|-|18,074|72,358|
|Gross|transfers|between|funds|rd|
|Net incoming/(outgoing)recognisedresources gainslosses) before other|sis|-|18,074|ieee||-|18,074|oe72,358=||
|Other|recognised|gains/(losses)|
|theGains andcharity’s lossesown|onuse revaluation of fixed assets for|$17|Ss|
|Net movementinfunds|sis|-|18,074 aes|SES:|18,074|72,358|
|Total funds|brought forward|$20|78,781 a|78,781|6,423|
|Total funds|carried forward|sz1||60,707|-|||-|||60,707||_78,781|
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4
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Section|B|Balance|sheet|
|Restricted|
|@|Unrestricted|income|Endowment|Total|this|Total|last|
|5|funds|funds|funds|year|year|
|£|£|£|£|£|
|Fixed|assets|FO1|FO2|FO3|F04|FO5|
|Tangible|assets|i|
|i|es|A|ee|ee|ee|
|Current|assets|Total fixedassets|soe||=iaes Se|8|2|es a|ei|
|Stock|and|work|in|progress|a|
|(ShortDebtors|eeee|
|Cash|term) investments|i|ee|
|at bank and|in|hand|B08|60,707 a|60,707|78,781|
|Total current assets|809|is aa|a yor|78,781|
|Creditors:|amounts|falling|due|within|
|one|year|B10|
|Net current|assets/(liabilities)|811|GO7OF6||S|a|||=|SOO|OF|78,781|
|Total assets less|current liabilities|812|BE|as|as|ers)|78,781|
|Creditors:|amounts|falling|due|after|
|one|year|Bi3|
|Netassets|815|GOOF:|=|||>|aati eo|OF|78,781|
|Funds|of the|Charity|
|Unrestricted|funds|B16|60,707|60,707|78,781|
|av||=|_|az|
|Restricted income funds|B18||e|eC|
|Endowment funds|B19|||
|Total funds|820|Covar||= ||aoe|noe|78,781|
|Signed|by|one|or|two|trustees|on|behalf|of|all|:|Date|of|
|the|trustees|Signature|Print Name|coisa|
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2
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 on the basis of historic cost (except that investments are shown at market value) in accordance with:
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* Accounting and Reporting by Charities — Statement of Recommended Practice (SORP 2005);
and with Accounting Standards;
or |_| Financial Reporting Standards for Smaller Enterprises (FRSSE);
and with the Charities Act.
nie; for the—
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-
*-Tick as appropriate:
-
° if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
° if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
™*. |f no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
1.2 Change in basis of accounting
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).
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§ if no changes have been made to accounting policies then delete these words.
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1.3 Changes to previous accounts
No changes have been made to accounts for previous years (§§ except for the following).
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§§ if no changes have been made to accounts for previous periods then delete these words.
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3
| Section C | Notes to the accounts (cont) |
|
|---|---|---|
| Note 2 Accounting policies |
||
| Thisstandard listofaccountingpolicieshasbeenappliedbythe charityexceptforthosedeleted. Wherea differentor | ||
| additionalpolicyhas been adoptedthen this is detailedin thebox below. | ||
| INCOMING RESOURCES | ||
| Recognition ofincoming | These are included in the Statement of Financial Activities (SoFA)when: | |
| resources | e the charitybecomes entitled tothe resources; |
|
| e __the trusteesare virtuallycertain they will receivethe resources; and | ||
| e the monetary value can be measured with sufficient reliability. |
||
| Incoming resourceswith | Where incoming resources have related expenditure (as with fundraising or contract income) | |
| related expenditure | theincoming resources and related expenditure are reported gross in the SoFA. | |
| Grantsand donations | Grants and donations are only included in theSoFAwhen the charity has unconditional | |
| entitlement to the resources. | ||
| Taxreclaims on donations | —_Incoming | Incoming resources from taxreclaims are included in theSoFAatthesametimeasthe giftto |
| and gifts | which they relate. | |
| Contractual incomeand | This is only included in the SoFAonce the related goods or services have been delivered. | |
| performance related grants | ||
| se pe Gifts in kind |
Gifts in kind are accounted forata reasonable estimate oftheirvalue to the charity orthe . amount actually reatised. |
|
| Gifts in kind for sale ordistribution are included in the accountsas gifts onlywhen sold or | ||
| distributed by the charity. | ||
| Gifts in kind foruseby the charity are included in theSoFAas incoming resourceswhen | ||
| receivable. | ||
| Donated servicesand | These are only included in incoming resources (with an equivalent amount in resources | |
| facilities | expended)where the benefittothe charity is reasonably quantifiable, measurable and material. | |
| The value placed on these resources is the estimated value to the charity ofthe service or | ||
| facility received. | ||
| Volunteerhelp | Thevalueofanyvoluntary helpreceived isnot included in theaccounts but isdescribed in the trustees’ annual report. |
|
| investment income | This is included in the accountswhen receivable. | |
| Investmentgains and losses | This includes anygain or losson the sate ofinvestments and anygain or loss resulting from | |
| revaluing investments to marketvalue atthe end ofthe year. | ||
| EXPENDITUREAND | LIABILITIES | |
| Liability recognition | Liabilities are recognised as soon as there is a legal orconstructive obligation committing the | |
| charity to pay out resources. | ||
| Governance costs | Include costs ofthe preparation and examination of statutory accounts, the costs oftrustee | |
| meetings and costofany legal advice to trustees on governance or constitutional matters. | ||
| Grants with performance | Where the charity gives a grantwith conditions for its paymentbeing a specific level ofservice | |
| conditions | oroutput to be provided, suchgrants are only recognised in theSoFAoncethe recipient ofthe granthas provided the specified service or output. |
|
| Grants payablewithout | These are only recognised in the accountswhen a commitment has been madeand there are | |
| performance conditions | noconditions to be met relating to the grantwhich remain in the control ofthe charity. | |
| SupportCosts | Supportcosts include central functions and have been allocated to activity cost categorieson a | |
| basis consistentwith the use of resources, eg allocating property costs by floor areas, orper | ||
| capita, staffcosts by thetime spentand other costs bytheir usage. | ||
| ASSETS | ||
| Tangible fixed assets for use | These are capitalised if they can be used formore than one year, and cost at least £500. They | |
| bycharity | are valued atcostora reasonable valueon receipt. | |
| Investments | Investments quoted on a recognised stockexchangeare valued atmarketvalue attheyear | |
| end, Other investment assets are included at trustees' bestestimate ofmarket value. | ||
| Stocksandwork in progress | These are valued atthe lowerof costormarketvalue. | |
| POLICIES ADOPTED | ||
| ADDITIONAL TO OR | ||
| DIFFERENT FROM THOSE | ||
| ABOVE |
4
Notes to the accounts (cont)
Section C
Note 3 Analysis of incoming resources incoming resources may be further analysed if this would help the reader of the accounts.
| Thisyear Lastyear |
|
|---|---|
| Analysis £ £ |
|
| Voluntaryincome | WustGiving Cid C88] 148 |
| Activitiesforgenerating | Fundraising events including year 5&6 efforts 32487 21,984 |
| funds | 2,733 |
| Wineboxes (Christmas es ee Bag2School |
|
| investment income | ee es ns ee es eee ee ee: es ee es ee |
| Totalt-te | |
| Incomingresourcesfrom charitable activities |
[ |
| Grandtotal |
5
Section ¢
Notes to the accounts
(cont)
Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.
| Note 4 Resources expended |
Analysis of resourcesresources expended may be further analysedfurther analysedanalysed if thisthis would help thethe reader of theof thethe accounts. |
|---|---|
| This year Lastyear |
|
| Analysis £ £ |
|
| Costs ofgenerating | [Website & other IT costs |
| voluntaryincome | Miscellaneous costs a) es JustGiving0 |
| Fundraisingtrading costs |
|
| Investment managementcosts |
ee ee) ee) {0 ee rs re 1 Total] |
| Charitable activities | [Staff gifts& events 1,223 |
| Donationstoexternal charities EE ee Funds distributed to John Betts’ School 44,680 1,718 |
|
| Equipment purchased&donatedtoJohn Betts'School [ |
|
| Governance costs | Professional fees & administrative expenses |
| Bankcharges C“(‘LSCCCCGSG |
6
Section C
Notes to the accounts
(cont)
Note 5 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has Support costs.
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|---|---|---|---|---|---|---|---|
|aeSupport|cost|type|Fundraising£|activity|Charitable£ Activity|£|Total£ Cost|
|eeeeee|eee|eee|
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Note 6 Details of certain items of expenditure
6.1 Trustee expenses
Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).
Number of trustees who were paid expenses
| None = | None
6.2 Fees for examination or audit 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 or auditor. If nothing was paid please enter NONE in the appropriate box(es).
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|---|---|---|---|---|---|---|---|---|
|Independent|examiner's|or|auditors'|fees|for|reporting|on|the|
|accounts|
|Other|fees|(for example:|advice,|consultancy,|accountancy|
|services)|paid|to the|independent|examiner or auditor|
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||||
|---|---|---|
|This|year|Last year|
|s|£|
|150|
|330|
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7
Section C
(cont)
Notes to the accounts
Note 7
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.
7.1 Total value of grants
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Grants to Grants to
institutions individuals
Purpose for which grants made Total amount £ | Total amount £
John Betts' School - equipment / kit for playground for children, etc 44,680.00 ; iY
Equipment purchased and donated to John Betts' School 380.00 fs
Total a
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7.2 Grantmaking costs
if the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs. Support costs of grantmaking [mi
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[mi si
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7.3 Grants made to institutions
if the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.
Names of institutions Purpose Teta anal ‘y grants paid £ Total grants to institutions P|
8
Section C
(cont)
Notes to the accounts
Note 8
Transactions with related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.
8.1 Remuneration and benefits
Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.
| _—— ( egal authority |
, (eg order, |
Amounts paid or benefitvalue | Amounts paid or benefitvalue | ||
|---|---|---|---|---|---|
| 8.2 Loans | |||||
| Pleasegive details ofandamountsowing to | orfrom the charity’s trustees | orotherrelatedpartiesbythe | |||
| charityattheyearend. | |||||
| vame of rast ame of trustee or connected party |
P Legalauthority |
; Thisyear £ |
Lastyear £ |
||
| Due to trustees and | |||||
| related parties | |||||
| Due from trustees | |||||
| andrelatedparties |
8.3 Other transaction(s) with trustees or related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.
| Name ofthetrustee | Relationshipto | Description ofthe | Thisyear | Lastyear |
|---|---|---|---|---|
| orrelatedparty | charity | transaction(s) | £ | £ |
9
Section C
Notes to the accounts
(cont)
Note 9 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a
separate sheet.
10
INDEPENDENT EXAMINERS REPORT ON THE FINANCIAL STATEMENT OF JOHN BETTS PARENT TEACHER ASSOCIATION FOR THE ACADEMIC YEAR ENDING 31 AUGUST 2025
| have examied the financial statements for the academic year ending 31 August 2025 of John Betts' Parent Teacher Association and the underlying accounting and financial records. | have obtained the information and explanations | consider necessary to complete the steatement below:
Basis of independent examiner's statement
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept and a comparison of the financial statement presented with those records. It also includes consideration of any unusual items or disclosures in the statement, and seeking explanations from those responsible concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to wheteher the statement presents a ‘true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(i) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep proper accounting records in accordance with the Charities Act guidance
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act
have not been met; or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the statement to be reached.
| have not identified any significant concerns regarding these accounts which remain either unresolved or undeclared in the accounts themselves or this report. In accordance with the foregoing the financial statements provide a good understanding of the financial transactions and activities within the School Fund.
Examiners signature............Se seeseeDate...£.. Pee... 22k...
Prof. Naresh Sethi, Chartered Certified Accountant
My Tax Mate Ltd, 62 A Pembridge Villas, London W11 3ET