Annual Report 01/09/22 – 31/08/23
Name of Charity: Friends of Eskdale School (FOES)
Registration Number: 1049119
Address: St Bega’s Church of England Primary School, Longrigg Lane, Eskdale Green, Cumbria, CA19 1TY
Trustees
Chair – Marie Staniforth
Treasurer – Paul Botterill
Secretary – Vacant
Madonna Adams (Governor)
Elizabeth Stellmacher (Head Teacher)
There was no change the trustees during the year.
Structure
FOES has three key roles, Chair, Treasurer and Secretary. The rest of the structure is made up of two additional trustees. Other members of the community are welcome to participate in FOES.
During the year the position of Secretary was vacant and so that role was carried out by the Treasurer. It was considered that four trustees was enough to operate the charity effectively.
Trustees are selected at the Annual General Meeting each year by people nominating themselves and another person seconding them. The AGM then votes on whether a person is selected as a trustee and/or one of the three key roles.
Activities and Objectives
The objectives of FOES for the year were:
-
To install a geodesic BioDome at the school.
-
To run Eskdale Art 2023 – a community and fundraising event held at the school every year.
-
To make donations to the school as required by the school.
The activities of FOES were focussed around these objectives and all were achieved.
The BioDome was officially opened at Eskdale Art 2023, which was a successful art show, raising over £4k (some of which was actually received after the end of the year and hence does not appear in the Financial Review) for the school.
FOES also made several donations to the school as detailed in the financial review.
Financial Review
FOES has no debts and no funds are held as a custodian trustee.
| Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
Friends Of Eskdale School (FOES) Income and Expenditure Account - 01 Sept 2022 to 31 Aug 2023 |
||
|---|---|---|---|---|---|---|---|---|---|
| INCOME | |||||||||
| 2022/2023 | 2021/2022 | 2020/2021 | |||||||
| Eskdale Art Takings | 10,902.92 £ |
13,668.71 £ |
- £ |
||||||
| LLWR Ltd Funding Historic Art Show Petty Cash Amazon Smile Donations |
- £ - £ - £ |
- £ - £ 34.83 £ |
2,728.00 £ 341.50 £ - £ |
||||||
| Epic Kidz Donation | - £ 31,848.00 £ |
500.00 £ |
- £ |
||||||
| GDF Eden in Eskdale Funding | - £ |
- £ |
|||||||
| 42,750.92 £ |
14,203.54 £ |
3,069.50 £ |
|||||||
| EXPENDITURE | |||||||||
| Eskdale Art - Payments to Artists Eskdale Art - Expenses |
6,062.04 £ 1,369.38 £ |
7,803.31 £ 1,356.40 £ |
- £ - £ |
||||||
| Historic Card Machine Account Historic Donations to St Bega's School |
- £ - £ |
32.28 £ - £ |
43.04 £ 5,457.00 £ |
||||||
| Parentkind | 100.00 £ |
72.00 £ |
69.00 £ |
||||||
| Eskdale Art - Donations to Ukraine Donation to St Bega's School for Theatre Experiences Donation to St Bega's School for Brathay Residential Donation to St Bega's School for EYFS Flooring |
- £ - £ - £ - £ |
2,013.00 £ 1,001.76 £ 991.33 £ 61.00 £ |
- £ - £ - £ - £ |
||||||
| Donation to St Bega's School for Eden in Eskdale | 31,848.00 £ 60.00 £ 135.00 £ 973.40 £ |
- £ |
- £ |
||||||
| Donation to St Bega's School for Coronation Picnic Painting of the School by Natalie Burns |
- £ - £ |
- £ - £ |
|||||||
| Eden in Eskdale Expenses | - £ |
- £ |
|||||||
| 40,547.82 £ |
13,331.08 £ |
5,569.04 £ |
|||||||
| NET / SURPLUS | 2,203.10 £ |
872.46 £ |
2,499.54 -£ |
||||||
| 13,291.02 £ 15,494.12 £ Bala |
nce at 31 August 2023 | ||||||||
| Starting Balance Current Balance Current Account |
13,291.02 £ 15,494.12 £ |
||||||||
| Starting Balance Interest Closing Balance Reserve Account |
3,093.55 £ 27.94 £ 3,121.49 £ |
Bala | nce at 31 August 2023 | ||||||
| 18,615.61 £ |
|||||||||
| Total | 18,615.61 £ |
||||||||
1
| SUMMARY ESKDALE ART 2023 |
SUMMARY ESKDALE ART 2023 |
SUMMARY ESKDALE ART 2023 |
SUMMARY ESKDALE ART 2023 |
|||
|---|---|---|---|---|---|---|
| INCOME | ||||||
| Credit Card Takings Cash and Cheques Takings Hanging Fees |
7,497.92 £ 3,299.00 £ 106.00 £ |
|||||
| 10,902.92 £ |
||||||
| EXPENSES | ||||||
| Payments to Artists BACS Expenses |
6,062.04 £ 917.24 £ |
|||||
| Cash Expenses | - £ |
|||||
| Credit card fees Float Withdrawal Refunds |
147.14 £ 225.00 £ 80.00 £ |
|||||
| 7,431.42 £ |
||||||
| TOTAL PROFIT | 3,471.50 £ |
|||||
2
Analytical Review of Friends of Eskdale School (FOES) – 1049119 Charity Accounts for Financial Year 22/23
Conducted a review by reconciling all transactions included in the accounts to the extract from the bank.
All steps as defined in ‘Independent examination of charity account: directions and guidance for examiners (CC32) have been followed as documented in checklist included in this document.
Areas of Concern
| Credit card takings did not match what was received in the bank. |
Relates to credit card fees deducted prior to transfer to bank account |
DG confrms takings minus fees refected in accounts |
|---|---|---|
Conclusion
It is concluded that the accounts have been accurately produced and underpinning has been reconciled. No areas of concern.
Dannielle Grearson MAAT
18/06/24
2. 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 | Accounts |
| Checked an audit is not required for any other reason | Y | Accounts and Annual Report |
| Confirmed the charity is eligible for independent examination | Y | Accounts and Annual Report |
| 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 approvingan audit dispensation |
Y | Accounts and bank account print out |
| If the charity has one or more subsidiaries confirmed that group accounts are not required bylaw |
N/A | No subsidiaries |
| If a charitable company checked that the audit exemption statement has been made |
N/A | Not a charitable company |
| If applicable, rechecked the threshold calculation during the examination |
N/A | Accounts |
| If the charity’s income is more than £250,000 confirmed that the examiner is a member of one of the listed bodies |
N/A | |
| If applicable, informed the trustees that the charity is not eligible for an 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 that it is not a company |
Y | Accounts and bank statement |
| If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity’sgoverningdocument or for anyother reason |
Y | Accounts |
| If applicable, informed the trustees that the charity is not eligible toprepare receipts andpayments 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 | No close personal relationships |
| Confirmed as having no the day to day involvement in the administration of the charity |
Y | No involvement in charity other than examination |
| If providing other services to the charity then confirmed that all the criteria in Direction 2 necessary for independence are met |
N/A | No other services provided |
| Identified that there are no circumstances in the examiner’s judgment that would reasonably lead to the perception that the examiner is not independent |
Y | Confirmed by examiner |
|---|---|---|
| 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 | MAAT |
| If applicable, informed the trustees that you are not eligible to carryout the independent examination |
N/A | MAAT |
| 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 below |
| Evidence of appointment on file | Y | |
| If issued, letter of engagement signed by the trustees on file | N/A | Email appointment |
| Documentation of steps required byDirection 1 are all done | Y | This document |
| Documentation that steps required byDirection 2 are all done | Y | This document |
| Analytical review documented | Y | This document |
| Areas of concern identified and noted whether these were resolved or if unresolved and significant have included them in the examiner’s report |
Y | This document |
| Verification and vouching procedures undertaken and any checks made are on file |
Y | This document |
| Copyof approved accounts on file | Y | Accounts |
| Copyof trustees’ annual report on file | Y | Annual Report |
| Copies of information relied upon as part of the examination are on file |
Y | Accounts, bank statements |
| If applicable,copies of written assurancesgiven | N/A | |
| Recorded the conclusions drawn as an outcome of the independent examination that support the examiner’s report are on file |
Y | This document |
| Recorded any matters of material significance about which a report must be made direct to the Commission |
N/A | None identified |
| Recorded whether to exercise discretion and report on relevant matters direct to the Commission |
N/A | No such matters identified |
| 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 | Charity Commission website |
| Planned specific examination procedures appropriate to the circumstances of the charity |
Y | This document |
| 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 |
Y | None identified |
| Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charity is a going concern |
Y | No risks identified, not accrual accounts |
|---|---|---|
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | None identified |
| 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 they have been kept to the required standard |
Y | Accounts, Bank statement |
| Asked the trustees about how they ensure the accounting records are complete |
Y | Accounts, Bank statement |
| If corrections made or records created during the examination, the trustee approval for these has been sought and obtained |
N/A | No corrections necessary |
| Asked the trustees if they carried out a review of the charity’s internal financial controls in the year reported |
Y | No need to change, very simple accounts |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | None identified |
| Direction 6: Check that the accounts are consistent with the accounting records |
||
| Compared the accounts with the underlying accounting records | Y | Account, Bank statement |
| Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements, and receipts. |
Y | Complete check of accounts to bank statement |
| If applicable, confirmed that the trustees have taken the necessary steps to ensure that restricted or endowed funds are correctlyreported in the accounts |
N/A | No such funds |
| 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 | Records complete |
| 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 | Not accruals accounts |
| Considered whether there are any implications for the examiner’s report and reportingto the Commission |
N/A | Not accruals accounts |
| 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 | Not accruals accounts |
| 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 |
N/A | No estimates or judgments used in accounts |
|---|---|---|
| Checked the reasonableness of any significant estimates or judgments that have been made inpreparingthe accounts |
N/A | No estimates or judgments |
| The Directions and documentation | Step done? |
~~used in~~ 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 |
N/A | Not accruals accounts |
| Where accruals accounts are prepared, checked that the accounts wereprepared on agoingconcern basis |
N/A | Not accruals accounts |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | None identified |
| 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 | No outstanding invoices |
| Asked the trustees about the reserves policy and the adequacy of the level of reserves held |
Y | Significant reserves held in bank accounts as evidenced by bank statement |
| 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 |
N/A | Not accruals accounts |
| Where accruals accounts are prepared, checked that the SORP’s disclosures about going concern have been made |
N/A | Not accruals accounts |
| Noted any implications for the examiner’s report and for separate reporting to the Commission |
N/A | None identified |
| 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 |
Y | Independent examination of charity accounts: Directions and guidance for examiners (CC32) & Accounts |
| Where accruals accounts are prepared, checked that they complywith the SORP and applicable accountingstandard |
| If the charity is a company, checked that the accounts also complywith the applicable companylaw requirements |
N/A | Not accruals accounts |
|---|---|---|
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | None identified |
| 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 | This document |
| 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 | This document |
| 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 |
Y | This document |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | None identified |
| 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 | Accounts, Annual Report |
| Compared the trustees’ annual report with the accounts for any material inconsistency |
Y | Accounts, Annual Report |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | None identified |
| Direction 13: Write and sign the independent examination report |
||
| Reviewed the conclusions from the independent examination | Y | This document |
| Considered whether the examination has identified a matter of concern that should be reported in the examiner’s report |
Y | This document |
| Checked that the examiner’s report covers all of the matters required |
Y | This document |
| 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 | Did not rely on the work of others |
| Signed and dated the examiner’s report | Y | This document |
| Reported matters of material significance direct to the Commission |
N/A | None identified |
| Exercised discretion and reported relevant matters direct to the Commission |
N/A | None identified |