## **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|Email| |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|