Charity registration number: 1062296
**FRIENDS OF WHITEHEATH INFANT SCHOOL ASSOCIATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
Praddy Financial Consultancy Ltd Chartered Management Accountants
Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Contents**
||**Page**|
|---|---|
|Trustees' Report|1—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Notes to the Financial Statements|7—9|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|10|
Doc ID: 897915b503f0bc947279d30fadbb481591770e92
**Friends of Whiteheath Infant School Association Trustees' Report For The Year Ended 31 August 2025**
The trustees present their report and the financial statements for the year ended 31 August 2025.
## **Objectives and Activities**
## **Aims and Objectives**
Whiteheath Infant School Association exists to organise and put on events and activities with a view to bringing the Whiteheath Infant School pupil and parent community together and raise funds in the process which can be used within the school to enhance the facilities and equipment available to the pupils.
## **Public Benefit**
The activities of the charity provide both events which bring the community together and improve the school environment and facilities above and beyond what can be afforded on Government funding. Recent examples include new chairs and desks, computer equipment, replacement windows and curtains in the hall, playground equipment, resources for Forest School amongst others.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Achievements and Performance**
## **Main Achievements**
During the period, the group organised many events – school discos, the annual May Fayre, the annual Christmas Fayre, a Take That Tribute Evening for parents, a used clothing recycling collection and a Christmas fund raising project (cards, mugs etc) as well as other more minor events.
## **Financial Review**
## **Financial Position**
During the period, the charity raised an income of £33,957.49 with an expenditure of £31,598.77, with some of that coming from reserves from previous years. Some of this expenditure was the cost of putting on events, but a significant part of it was donations into the school.
## **Going Concern**
The charity plans to continue its work, with new members bringing in new ideas for events. It aims to continue raising funds which will be made available to the school for investment as the school wishes and as agreed with the committee.
## **Structure, Governance and Management**
## **Governing Document**
The charity is run entirely by parent volunteers with all key positions being filled. In addition to the committee members, other parents from the school volunteer to help out.
The Headteacher takes an active role in the work of the charity, attends meetings and liaises between the charity and the school.
## **Reference and Administrative Details**
## **Trustees**
Mrs Karen Muttitt - Chair Mrs Katherine Mellor - Secretary Mr Nicholas Moroney - Treasurer Mrs Jacqueline Hall - Headteacher Mrs Joanna Moroney - Committee Member Mr Peter Mellor - Committee Member Mrs Fiona Knowles - Committee Member Ms Emma O’Brien - Committee Member Mrs Hayley Ross - Committee Member
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Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Trustees' Report (continued) For The Year Ended 31 August 2025**
## **Charity Number**
1062296
## **Principal Address**
Ladygate Lane Ruislip Harrow HA4 7RF
## **Independent Examiner**
Praddy Financial Consultancy Ltd Chartered Management Accountants Unit 3 Chiltern Court Asheridge Road Chesham Buckinghamshire HP5 2PX
Page 2
Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Trustees' Report (continued) For The Year Ended 31 August 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Nicholas Moroney Trustee 27/02/2026
Page 3
Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Independent Examiner's Report to the Trustees of Friends of Whiteheath Infant School Association For The Year Ended 31 August 2025**
I report to the trustees on my examination of the accounts of Friends of Whiteheath Infant School Association (the Trust) for the year ended 31 August 2025.
## **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 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:
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 contents 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.
27/02/2026 Unit 3 Chiltern Court Asheridge Road Chesham Buckinghamshire HP5 2PX
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Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Statement of Financial Activities For The Year Ended 31 August 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
**EXPENDITURE ON:**
Raising funds
**4**
Charitable activities:
**4**
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**8**|**2025**
**Unrestricted**
**funds**
**£**
33,957|**2024**
**Unrestricted**
**funds**
**£**
33,248|
|---|---|---|
||(31,598)|(21,919)|
||2,359|11,329|
||2,359
26,053|11,329
14,724|
||28,412|26,053|
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Statement of Financial Position As At 31 August 2025**
|||**2025**|**2024**|
|---|---|---|---|
|||**Unrestricted**|**Total**|
|||**funds**|**funds**|
||**Notes**|**£**|**£**|
|**CURRENT ASSETS**||||
|Cash at bank and in hand||29,312|26,953|
|||29,312|26,953|
|**Creditors: Amounts Falling Due Within One Year**|**7**|(900)|(900)|
|**NET CURRENT ASSETS (LIABILITIES)**||28,412|26,053|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||28,412|26,053|
|**NET ASSETS**||28,412|26,053|
|**FUNDS OF THE CHARITY**||||
|Unrestricted Funds||28,412|26,053|
|**TOTAL FUNDS**|**8**|28,412|26,053|
On behalf of the board
Mr Nicholas Moroney Trustee 27/02/2026
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Notes to the Financial Statements For The Year Ended 31 August 2025**
## 1. **General Information**
Friends of Whiteheath Infant School Association is an unincorporated charity registered with the Charity Commission, registered charity number 1062296. The principal address is Ladygate Lane, Ruislip, Harrow, HA4 7RF.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Fund Accounting**
Unrestricted funds: These are available for use at the discretion of the trustees in furtherance of the general objects of the charity
## 2.3. **Incoming Resources**
Recognition of income : Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income canbe measured with sufficient reliability.
## 2.4. **Resources Expended**
Recognition of expenditure : Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on raising funds : These comprise the costs associated with attracting voluntary income, fundraising trading costs.
Expenditure on charitable activities : These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
## 2.5. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 2.6. **Taxation**
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
## 3. **Income from Donations and Legacies**
|.
**Income from Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Other|33,957|33,248|
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Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
## 4. **Analysis of Expenditure**
|4.
**Analysis of Expenditure**||||||
|---|---|---|---|---|---|
|**Activities**
**undertaken**
**directly**
**£**
Raising funds
12,730
**Activities**
**undertaken**
**directly**
**£**
Raising funds
12,612
5.
**Support Costs**
General administration
General administration
6.
**Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
7.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
8.
**Movement in Funds**
**As at 1**
**September**
**2024**
**£**
**Unrestricted funds**
General:
General unrestricted fund
26,053
**Total funds**
26,053|**Activities**
**undertaken**
**directly**
**£**
12,730|**Grant**
**funding of**
**activities**
**£**
17,745||**Support**
**costs**
(see note 5)
**£**
1,123|**2025**
**Total**
**£**
31,598|
||**Activities**
**undertaken**
**directly**
**£**
12,612|**Grant**
**funding of**
**activities**
**£**
8,170||**Support**
**costs**
(see note 5)
**£**
1,137|**2024**
**Total**
**£**
21,919|
|||**Income**
**£**
33,957||**2025**
**£**
900
**Expenditure**
**£**
(31,598)|**2025**
**Raising**
**funds**
**£**
1,123|
||||||**2024**
**Raising**
**funds**
**£**
1,137|
||||||**2024**
**£**
900|
||||||**As at 31**
**August 2025**
**£**
28,412|
||26,053|33,957||(31,598)|28,412|
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## **Friends of Whiteheath Infant School Association Notes to the Financial Statements (continued) For The Year Ended 31 August 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**September**
**2023**
**£**
14,724|**Income**
**£**
33,248|**Expenditure**
**£**
(21,919)|**As at 31**
**August 2024**
**£**
26,053|
|---|---|---|---|---|
||14,724|33,248|(21,919)|26,053|
9. **Transactions with Trustees**
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
|**2025**|**2024**|
|---|---|
|**£**|**£**|
## 10. **Related Party Disclosures**
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Doc ID: 897915b503f0bc947279d30fadbb481591770e92
## **Friends of Whiteheath Infant School Association Detailed Statement of Financial Activities For The Year Ended 31 August 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Income from donations and legacies type A
**EXPENDITURE ON:**
**Raising funds**
Staging fundraising events
Grants to institutions
Accountancy fees
Subscriptions
Bank charges
**NET INCOME**|**2025**
**Total**
**funds**
**£**
33,957|**2024**
**Total**
**funds**
**£**
33,248|
|---|---|---|
||33,957|33,248|
||33,957
(12,730)
(17,745)
(900)
(161)
(62)|33,248
(12,612)
(8,170)
(900)
(153)
(84)|
||(31,598)|(21,919)|
||(31,598)|(21,919)|
||2,359|11,329|
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Doc ID: 897915b503f0bc947279d30fadbb481591770e92
WISA - Charity commission return Whiteheath_infant...s_YE_31.08.25.pdf 897915b503f0bc947279d30fadbb481591770e92 DD / MM / YYYY a Signed
**10 / 03 / 2026** Sent for signature to Nicholas Moroney 06:00:22 UTC (nicholas.moroney@dell.com) from finance@pfconsult.co.uk IP: 112.134.212.59 **10 / 03 / 2026** Viewed by Nicholas Moroney (nicholas.moroney@dell.com) 11:01:16 UTC IP: 137.83.235.11 **10 / 03 / 2026** Signed by Nicholas Moroney (nicholas.moroney@dell.com) 11:01:53 UTC IP: 137.83.235.11 **10 / 03 / 2026** The document has been completed. 11:01:53 UTC