THE PARENT TEACHER ASSOCIATION OF R A BUTLER ACADEMY INFANT AND JUNIOR SCHOOLS
TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 JULY 2023 Registered Charity No. 1059789
R A BUTLER ACADEMY PARENT TEACHER ASSOCIATION
CONTENTS
Section A - Charity Information Section B - Trustees' Report Section C - Statement of Financial Activities Section D - Notes to the Accounts
– SECTION A CHARITY INFORMATION Charity Number 1059789
| Trustees and Committee | (to year ending 31 July 2023): |
|---|---|
| Luciana Kavanagh | Trustee and Co-Chair (Appointed 2018) |
| Cherry Parker | Trustee and Co-Chair (Appointed 2021) |
| Laura Back | Trustee and Treasurer (Appointed 2021) |
| Louise Colledge | Trustee and Committee member (Appointed 2016) |
| Jane McCluskey | Committee member |
| Charlotte Allen | Committee member |
| Kelly Downes | Committee member |
| Kate Dodridge | Committee member |
| Helen Binns | Committee member |
| Ellie Peters | Committee member |
School contacts |
|
| Emma Vincent | Executive Headteacher |
| Paul Belzar |
School Business Manager |
Charity registered 13 December 1996
Constitution adopted 10 October 1996 and amended 28 September 2018 Registered address: R A Butler Academy Infant and Junior Schools, South Road, Saffron Walden, Essex CB11 3DG
Bank: Lloyds Bank, 3 King Street, Saffron Walden CB10 1 HF Independent Examiner Luke Westwood
SECTION B: TRUSTEES’ REPORT
R A BUTLER ACADEMY PARENT TEACHER ASSOCIATION TRUSTEES' REPORT FOR THE YEAR ENDED 31 July 2023
The Trustees, who are referred to as the Committee, present their report and financial statements for the year ended 31 July 2023.
REVIEW
A broader range of fundraising activity over the previous 12 months has resulted in another excellent year for the RA Butler PTA.
Annual gross income was £38,595 over the year, a solid increase on the previous 12 months. We also achieved a substantially higher surplus of £27,062, representing an increase of 18%.
Our most profitable event as usual was our Summer Fayre, which provided a contribution of nearly £7,000, followed by the well-received return of our Winter Fayre, from which we made over £5,000, substantially up on the previous year.
The committee ran its popular family camp-out RAB Fest and several opportunities over the year for children to buy Presents for Parents, together with our traditional Easter egg hunt.
Moreover, committee members took on new sub-committee lead roles to help the PTA achieve more, including running discos for children across all year groups and a successful parent quiz night.
The committee was delighted to support a new system of class-reps to help share information and bring the wider parent community together, alongside our continued use of social media.
Finally, our 100 Club small lottery scheme continues to grow and provide a regular and valuable stream of income.
It has been with great pleasure that the PTA has been able to more than treble the amount of much-needed funding it has provided to the school, which has been more than £42,000 over the year.
Our donations funded an array of new buildings, a scrap-store, a wide variety of classroom resources, a maypole, support towards a planned new Wellbeing Hub and a commemorative bench in memory of our former caretaker.
We have also established a new Teachers’ Fund worth £300 a year for each year group, which was open to bids on a termly basis and fully utilised. This will be continued.
The committee also paid for a range Year 6 end-of-school activities and items included hoodies and autograph books, which enriched our school leavers’ experience and memories of their years at primary.
Despite these successes, the committee lost several long serving and active committee members during 2023, most notably Jane McCluskey, Kate Foley, and Ellie Peters.
We are actively seeking new committee members to help us sustain our fundraising work in coming years to support RA Butler Academy to advance the education of learning of pupils.
The committed benefited from the support of over 65 volunteers from the parent community during the year, for which we are tremendously grateful. Our bank balance currently stands at £27k.
We would like to thank everyone in the RA Butler school community who has supported our fundraising efforts over the year.
ORGANISATION
The RAB PTA is a Charitable Organisation made up of a small group of parents and guardians who volunteer and work hand in hand with R A Butler Academy. This includes the involvement of Paul Belzar, School Business Manager.
The Committee, which is elected by the members annually at the AGM, manages the PTA. This Committee organises events, with the help of the main body of members, to raise funds. These funds are then distributed by Committee decision.
There have been no material changes in either the objectives or policies since the last Annual General Meeting.
OBJECTIVES AND ACTIVITIES
The object of the RAB PTA is to advance the education of pupils in the schools. In furtherance of this objective the Association may:
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Develop the more extended relationships between the staff,
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parents and others associated with the schools.
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Engage in activities which support the schools and advance the
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education of the pupils attending them.
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Provide and assist in the provision of such facilities or items of
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education at the schools (not provided from statutory funds) as the Committee in consultation with the Governing Body shall from time to time determine.
The principal activities of the Charity each year are to raise funds primarily from parental contributions and to remit these funds to R A Butler Academy as required.
PUBLIC BENEFIT
The Trustees confirm that, in determining the activities of the Charity, they have paid regard to guidance issued by the Charity Commission on public benefit.
Signed
(Cherry Parker, outgoing co-chair) (Laura Back, outgoing treasurer)
R A BUTLER ACADEMY PARENT TEACHER ASSOCIATION FUTURE PLANS AND COMMITMENTS
It is not the policy of the PTA to commit future Committees to any expenditure prior to funds being available.
VOLUNTARY ASSISTANCE
We wish to thank all committee members for their extraordinary and unwavering voluntary help throughout the year, challenging as it was. The PTA and volunteers should be proud of their success in income generation as a continued demonstration of their commitment to R A Butler Academy.
– SECTION C STATEMENT OF FINANCIAL ACTIVITIES
After costs, RAB PTA raised £38,595 from its fundraising and events throughout the year. The overall surplus for the year was £27,062. Amounts totalling £11,532 were expensed in respect of fundraising activities.
In total, the PTA donated over £42,000 to the school in the year ending July 31, 2022, which the committee was delighted with.
The committee aims to hold reserves of no more than £30,000 and no less than £5,000. Total reserves as of 31 July 2023 were approximately £25,000.
All funds held by the PTA are unrestricted.
Annual Summary
| 2023 2022 2021 Takings £38,595 £34,018 £28,916 Expenses £11,532 £11,056 £5,739 Surpluses £27,062 £22,962 £23,177 ~~a~~ |
2023 2022 2021 Takings £38,595 £34,018 £28,916 Expenses £11,532 £11,056 £5,739 Surpluses £27,062 £22,962 £23,177 ~~a~~ |
2023 2022 2021 Takings £38,595 £34,018 £28,916 Expenses £11,532 £11,056 £5,739 Surpluses £27,062 £22,962 £23,177 ~~a~~ |
2023 2022 2021 Takings £38,595 £34,018 £28,916 Expenses £11,532 £11,056 £5,739 Surpluses £27,062 £22,962 £23,177 ~~a~~ |
2023 2022 2021 Takings £38,595 £34,018 £28,916 Expenses £11,532 £11,056 £5,739 Surpluses £27,062 £22,962 £23,177 ~~a~~ |
|
|---|---|---|---|---|---|
The trustees declare that they have approved the trustees’ report above |
|||||
| Signed on behalf of the charity’s trustees |
|||||
| Signature (s) | |||||
| Laura Back | |||||
| Full name(s) | CherryParker | Laura Back | |||
| Position | Co-chair and Trustee | Treasurer and trustee | |||
| (2021 to date) | (2021 to date) | ||||
| Date | 28-09-2023 | 28-09-2023 |
– SECTION D NOTES TO THE ACCOUNTS
1.1 BASIS OF ACCOUNTING
The financial statements are prepared in sterling, which is the functional currency of the Association.
The financial statements have been prepared using cash accounting rather than on an accrual basis.
1.2 Going Concern
At the time of approving the financial statements, the Committee members have a reasonable expectation that the Association has adequate resources to continue in operational existence for the foreseeable future. Thus, the Committee members continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable Funds
Unrestricted funds are available for use at the discretion of the Committee members in furtherance of their charitable objectives unless the funds have been designated for other purposes.
1.4 Expenditure
Expenditure is recognised in the period in which it is incurred.
ENDS
Independent examiner’s report to the trustees of RAB PTA
I report to the trustees on my examination of the accounts of the RAB PTA for the year ended 31 July 2023.
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 2011 Act and in carrying out my examination I have followed all the 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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records.
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.
I have relied upon assurance that the differences of £3,470 between the cash receipts and payments in the bank statement and the income and expenditure in the accounts is due to transactions related to cash floats. It is not possible to verify this to accounting records.
Signed: Nick Bateson
Name: Nick Bateson
Relevant professional qualification or membership of professional bodies (if any): ICAEW
Address: 16 West Road, Saffron Walden CB11 3DS
Date: 24 May 2024
Independent examination of charity accounts checklist (CC32a)
A recommended checklist for examiners
This checklist is not suitable for the examination of voluntary group accounts.
1. Self-assessment checklist
The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).
The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.
The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words ‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.
Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.
It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.
If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.
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 | |
| Checked an audit is not required for anyother reason | Y | |
| Confirmed the charityis eligible for independent examination | Y | |
| 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 | |
| If the charity has one or more subsidiaries confirmed that group accounts are not required bylaw |
N/A | |
| If a charitable company checked that the audit exemption statement has been made |
N/A | |
| If applicable, rechecked the threshold calculation during the examination |
N/A | |
| 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 | |
| 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 | |
| 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 | |
| Confirmed as having no the day to day involvement in the administration of the charity |
Y | |
| If providing other services to the charity then confirmed that all the criteria in Direction 2 necessaryfor independence are met |
Y | |
| 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 |
| 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 | ICAEW qualified |
| If applicable, informed the trustees that you are not eligible to carryout the independent examination |
N/A | |
| 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 | |
| Evidence of appointment on file | Y | |
| If issued,letter of engagement signed bythe trustees on file | N/A | |
| Documentation of steps required byDirection 1 are all done | Y | |
| Documentation that steps required byDirection 2 are all done | Y | |
| Analytical review documented | Y | Agreed the presentation of the figures |
| Areas of concern identified and noted whether these were resolved or if unresolved and significant have included them in the examiner’s report |
Y | Lack of clarity re the reflection of the receipts and payments in the bank statements to the accounts. |
| Verification and vouching procedures undertaken and any checks made are on file |
Y | |
| Copyof approved accounts on file | Y | |
| Copyof trustees’ annual report on file | Y | |
| Copies of information relied upon as part of the examination are on file |
Y | |
| If applicable, copies of written assurances given | Y | Noting written assurance re the balance between cash receipts and payments and those recorded. |
| Recorded the conclusions drawn as an outcome of the independent examination that support the examiner’s report are on file |
Y | |
| Recorded any matters of material significance about which a report must be made direct to the Commission |
N/A | |
| Recorded whether to exercise discretion and report on relevant matters direct to the Commission |
N/A | |
| 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 | |
| Planned specific examination procedures appropriate to the circumstances of the charity |
Y |
| 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 |
N/A | |
|---|---|---|
| Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charityis agoingconcern |
N/A | |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A |
| 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 | Queried the completeness of recording of receipts and payments noting £3,470 difference between bank accounts records and accounts. Explanation given re cash float that appears reasonable, but cannot be verified to accounting records. |
| Asked the trustees about how they ensure the accounting records are complete |
Y | |
| If corrections made or records created during the examination, the trustee approval for these has been sought and obtained |
N/A | |
| Asked the trustees if they carried out a review of the charity’s internal financial controls in theyear reported |
Y | |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | |
| Direction 6: Check that the accounts are consistent with the accounting records |
||
| Compared the accounts with the underlyingaccountingrecords | Y | |
| Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements,and receipts. |
Y | |
| 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 | |
| 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 | |
| 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 | |
| Considered whether there are any implications for the examiner’s report and reportingto the Commission |
N/A | |
| 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 |
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 N/A have been correctly accounted for and reported correctly in the accounts Checked the reasonableness of any significant estimates or N/A judgments that have been made in preparing the accounts
| The Directions and documentation | Step done? |
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 | |
| Where accruals accounts are prepared, checked that the accounts wereprepared on agoingconcern basis |
N/A | |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | |
| 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 |
N/A | |
| Asked the trustees about the reserves policy and the adequacy of the level of reserves held |
N/A | |
| 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 | |
| Where accruals accounts are prepared, checked that the SORP’s disclosures about going concern have been made |
N/A | |
| Noted any implications for the examiner’s report and for separate reporting to the Commission |
N/A | |
| 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 | |
| Where accruals accounts are prepared, checked that they complywith the SORP and applicable accountingstandard |
N/A | |
| If the charity is a company, checked that the accounts also complywith the applicable companylaw requirements |
N/A | |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | |
| 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 |
| The Directions and documentation | Step done? |
Working paper reference |
|---|---|---|
| Following the analytical review, selected material items in the accounts for further explanation or supporting evidence |
Y | Focusing on payments to school. |
| 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 | |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | |
| 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 | |
| Compared the trustees’ annual report with the accounts for any material inconsistency |
Y | |
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
N/A | |
| Direction 13: Write and sign the independent examination report |
||
| Reviewed the conclusions from the independent examination | Y | |
| Considered whether the examination has identified a matter of concern that should be reported in the examiner’s report |
Y | Noting cash float clarity. |
| Checked that the examiner’s report covers all of the matters required |
Y | |
| 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 | |
| Signed and dated the examiner’s report | Y | |
| Reported matters of material significance direct to the Commission |
N/A | |
| Exercised discretion and reported relevant matters direct to the Commission |
N/A |