2022-08-31-accounts

Trustees’ Annual Report for the period

From: 1[st] September 2021 To: 31[st] August 2022

Charity name: Friends of Pelham

Charity registration number: 1063499

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	Friends of Pelham’s objective is to advance the education of pupils in the School. To achieve this objective, the PTA may: ● Develop more extended relationships between the staff, parents and others associated with the School. ● Engage in activities which support the School and advance the education of the pupils attending it. ● Provide and assist in the provision of such facilities or items for education at the School (not provided by statutory funds) as the Trustees in consultation with the School’s Senior Leadership Team shall from time to time determine.
Summary of the main activities in relation to those purposes for the public benefit, in particular the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The main activities undertaken to enable the charity to fulfil its purpose were the raising of funds through over 30 events across the year, such as fairs, non-uniform days, auctions and cake sales. Funds raised were spent, in consultation with the school, on learning experiences and resources for children.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Our Trustees (for this period) were aware that they have a duty to ‘have regard’ to the Charity commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Additional information (optional)

	SORP reference
Policy on grant making	Para 1.38	There was no formal grant making policy in place during this accounting period – this process is under review by the current trustees.
Policy on social investment including program related investment	Para 1.38	None
Contribution made by volunteers	Para 1.38	Friends of Pelham wishes to record thanks to all parents, teachers and the wider school community who contribute to our school charity, through charitable giving (donations) and through investment in time to organise events and manage our charity.
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Over the year the key achievements of Friends of Pelham were to raise through events and donations £52,488 (after expenses) and to grant £45,291 to the school for the benefit of its children. These funds were spent on: ●EYFS curriculum resources ●School hall enhancements ●Support for school trips ●Year 2 classroom enhancements ●Year 6 leavers books

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity had a closing balance at the end of the reporting period of: £28,623.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity had no formal policy on reserves in this period.
Amount of reserves held	Para 1.22	The opening balance at the start of the reporting period was £10,350. As above, the balance at the end of the period was £28,623.

Reasons for holding zero reserves	Para 1.22	n/a
Details of fund materially in deficit	Para 1.24	The charity did not go into deficit in this period.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	n/a

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed either by Committee or by member vote at the AGM

Reference and Administrative details

Charity name	Friends of Pelham
Other name the charity uses
Registered charity number	1063499
Charity’s principal address	c/o Pelham Primary School Southey Road Wimbledon London SW19 1NU

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted (if not for whole year)	Name of person (or body) entitled to appoint trustee (if any)
Clare Penzhorn	Chair (Parent)	Whole year	Committee/PTA Members
Carl Rautenbach	Deputy Chair (Governor)	Whole year	Committee / PTA Members
Jasmine Singh-McRae	Teacher (Trustee)	Whole year	Committee / PTA Members
Anna Yuen	School Business Manager (Trustee)	Whole year	Committee / PTA Members

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of adviser	Name	Address

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) CLARE PENZHORN Position CHAIR (eg Secretary, Chair, etc) Date 27.07.23

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Friends of Pelham Charity No (if
any) 1063499
Annual accounts for the period
Period start date 1 Sep 2021 To 31 August 2022
Section A Statement of financial activities
Unrestricted Restricted Endowment Prior year
Recommended categories by activity funds income funds funds Total funds funds
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 19,938 - - 19,938 11,452
Charitable activities S02 - - - - -
Other trading activities S03 36,999 - - 36,999 25,614
Investments S04 - - - -
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 56,937 - - 56,937 37,066
Resources expended (Note 6)
Expenditure on:
Raising funds S08 4,685 - - 4,685 4,735
Charitable activities S09 45,591 - - 45,591 42,784
Separate material item of expense S10 - - - - -
Other S11 - - - - -
Total S12 50,277 - - 50,277 47,519
Net income/(expenditure) before investment gains/
(losses) S13 6,660 - - 6,660 - 10,453
Net gains/(losses) on investments S14 - - - - -
Net income/(expenditure) S15 6,660 - - 6,660 - 10,453
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 6,660 - - 6,660 - 10,453
Reconciliation of funds:
Total funds brought forward S21 10,350 - - 10,350 20,803
Total funds carried forward S22 17,010 - - 17,010 10,350
Guidance Notes
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Section B Balance sheet

Guidance Notes Fixed assets	Guidance Notes Fixed assets	Unrestricted funds Restricted income funds £ £ F01 F02	Unrestricted funds Restricted income funds £ £ F01 F02	Endowment funds Total this year Total last year £ £ £ F03 F04 F05	Endowment funds Total this year Total last year £ £ £ F03 F04 F05	Endowment funds Total this year Total last year £ £ £ F03 F04 F05
Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17)	B01 B02 B03 B04	- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20)	B05 B06 B07 B08 B09 B10 B11	- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- 7,532-	- --	- --	- 7,532-	- 2,856-
		- --	- --	- --	- --	- --
		- 28,623-	- --	- --	- 28,623-	- 7,494-
		- 36,155-	- --	- --	- 36,155-	- 10,350-
		- 19,135-	- --	- --	- 19,135-
Net current assets/(liabilities)	B12	- 17,020-	- --	- --	- 17,020-	- 10,350-
Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities	B13 B14 B15	- 17,020-	- --	- --	- 17,020-	- 10,350-
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
Total net assets or liabilities B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Total funds B21 Signed by one or two trustees on behalf of all the trustees	B16 B17 B18 B19 B20 B21	- 17,020-	- --	- --	- 17,020-	- 10,350-
		- -- - --			- -- - -- - 17,020- - --	- --
			- --	- --		- --
		- 17,020-				- 10,350-
		- 17,020-	- --	- --	- 17,020-	- 10,350-
		Signature		Print Name		Date of approval dd/mm/yyyy

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 under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their • and with accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

• -Tick as appropriate

1.2 Going concern

1.2 Going concern	1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support the conclusion that the charity is a going concern;	Charity has no fixed overheads and only provides money for expenditure on charitable activities after raising sufficient funds to disburse.
Disclosure of any uncertainties that make the going concern assumption doubtful;	Not applicable
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.	Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.2.

Yes * -Tick as appropriate No ü Please disclose: (i) the nature of the change in accounting policy; N/A (ii) the reasons why applying the new accounting policy N/A provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the N/A current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes * -Tick as appropriate No ü

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Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or assets N/A
and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or more N/A
future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes
-Tick as appropriate
No ü
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the amount
of the correction for each account line item affected; and N/A
(iii) the amount of the correction at the beginning of the earliest N/A
prior period presented in the accounts.
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Section C Notes to the accounts (cont)
Note 2 Accounting policies
Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all
are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a description of
the nature of each change in First time accounts are presented on this basis - no changes to accounting policy
accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of period End of
period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously stated
Adjustments:
Previous period net income/(expenditure) as
restated
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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Note 2 Accounting policies	Note 2 Accounting policies
2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: ·the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and		Yes No N/a
·the monetary value can be measured with sufficient reliability.			ü	ü
Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by 102 SORP or FRS 102.	the FRS	Yes No N/a
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10		Yes No N/a
Grants and donations to 5.12 FRS102 SORP).			ü	ü
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related		Yes No N/a
conditions are met (5.16 FRS 102 SORP).		ü	ü
Legacies Li ildd i th SOFA h it i bbl tht i h th h b t f bt th		Yes No N/a
egaces are ncue n e wen recep s proae, a s, wen ere as een gran o proae, e executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.		ü	ü
Government grants The charity has received government grants in the reporting period		Yes No N/a
Tax reclaims on donations Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount d dti i idd t b t f tht ift d i ttd dditi t th fd		Yes No N/a
and gifts recovere on a onaon s consere o e par o a g an s reae as an aon o e same un as the initial donation unless the donor or the terms of the appeal have specified otherwise.			ü	ü
Contractual income and This is only included in the SoFA once the charity has provided the related goods or services or met the		Yes No N/a
performance related grants performance related conditions.		ü	ü
Dtd d Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless		Yes No N/a
onae goos impractical to do so.		ü	ü
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those ifts at the time of their receit and the are reconised on receit In the reortin eriod in which the stocks		Yes No N/a
g p y g p. pg p are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.		ü	ü
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income		Yes No N/a
from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.		ü	ü
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.		Yes No N/a
Gifts in kind for use b the charit are included in the SoFA as income from donations when receivable		Yes No N/a
y y .		ü	ü
Donated services and Donated services and facilities are included in the SOFA when received at the value of the gift to the charity		Yes No N/a
facilities provided the value of the gift can be measured reliably.		ü	ü
Donated services and facilities that are consumed immediately are recognised as income with an equivalent		Yes No N/a
amount recognised as an expense under the appropriate heading in the SOFA.		ü	ü
Support costs The charity has incurred expenditure on support costs.		Yes No N/a
		ü	ü
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual reort		Yes No N/a
p. Income from interest, This is included in the accounts when receit is robable and the amount receivable can be measured reliabl		ü ü Yes No N/a
royalties and dividends p p y.		ü	ü
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies		Yes No N/a
subscriptions .		ü	ü
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as		Yes No N/a
income earned from the provision of goods and services as income from charitable activities.		ü	ü
Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to		Yes No N/a
claims 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.		ü	ü
Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss		Yes No N/a
resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES		ü	ü
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation		Yes No N/a
committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.			ü	ü
Governance and support Support costs have been allocated between governance costs and other support Governance costs comprise		Yes No N/a
costs . all costs involving public accountability of the charity and its compliance with regulation and good practice.		ü	ü
Support costs include central functions and have been allocated to activity cost categories on a basis itt ith th f llti t t b fl it tff t b th		Yes No N/a
conssen w e use o resources, eg aocang propery coss y oor areas, or per capa, sa coss y e time spent and other costs by their usage.		ü	ü
Where the charit ives a rant with conditions for its ament bein a secific level of service or outut to be		Yes No N/a
Grants with performance conditions y g g py g p p provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.		ü	ü
Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the		Yes No N/a
performance conditions commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts.		ü	ü
		N N/
		Yes ü	o ü	a
		N N/
		Yes ü	o ü	a

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Yes No N/a
Creditors The charity has creditors which are measured at settlement amounts less any trade discounts
ü ü
Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate Yes No N/a
of the amount required to settle the obligation at the reporting date ü ü
Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 Yes No N/a
SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. ü ü
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least
use by charity
Yes No N/a
They are valued at cost.
ü ü
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but Yes No N/a
are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and
methods used are disclosed in note 9.5 ü ü
Yes No N/a
They are valued at cost. ü ü
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, Yes No N/a
geophysical or environmental qualities that are held and maintained principally for their contribution to
knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. ü ü
Yes No N/a
They are valued at cost. ü ü
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost
and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted Yes No N/a
investments unless fair value cannot be measured reliably in which case it is measured at cost less
impairment. ü ü
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less
than 1 year are treated as current asset investments ü ü
Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Yes No N/a
ü ü
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service Yes No N/a
potential provided by items of stock. ü ü
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Yes No N/a
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after Yes No N/a
Debtors any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other
consideration expected to be received. ü ü
The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a
Current asset investments maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than Yes No N/a
one year held for investment purposes rather than to meet short term cash commitments as they fall due. ü ü
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
ü ü
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Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3	Analysis of income
Donations and legacies:	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ - 14,522- - -- - -- - 14,522- - 11,452- - 5,417- - -- - -- - 5,417- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - -- - --
	Donations and gifts	- 14,522-	- --	- --	- 14,522-	- 11,452-
	Gift Aid	- 5,417-	- --	- --	- 5,417-	- --
	Legacies	- --	- --	- --	- --	- --
	General grants provided by government/other charities	- --	- --	- --	- --	- --
	Membership subscriptions and sponsorships which are in substance donations	- --	- --	- --	- --
	Donated goods, facilities and services	- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --
	Total	- 19,938-	- --	- --	- 19,938-	- 11,452-
Charitable activities:		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --	- --
	Total	- --	- --	- --	- --	- --
Other trading activities:	School events	- 29,664-	- --	- --	- 29,664-	- 19,918-
Income from investments: Separate material item of income: Other: TOTAL INCOM Other informatio	Sponsored events	- 5,220-	- --	- --	- 5,220-	- 2,491-
	Third party sponsorship	- 2,115-	- --	- --	- 2,115-	- 3,205-
	Other	- --	- --	- --	- --	- --
	Total	- 36,999-	- --	- --	- 36,999-	- 25,614-
	Interest income	- --	- --	- --	- --	- --
	Dividend income	- --	- --	- --	- --	- --
	Rental and leasing income	- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --	- --
	Total	- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
	Total	- --	- --	- --	- --	- --
	Conversion of endowment funds into income	- --	- --	- --	- --	- --
	Other	- --	- --	- --	- --	- --
	Total E n:	- --	- --	- --	- --	- --
		- 56,937-	- --	- --	- 56,937-	- 37,066-
All income in the provide descript	prior year was unrestricted except for: (please ion and amounts)	N/A
Where any endo period, please gi Where any endo period, please gi	wment fund is converted into income in the reporting ve the reason for the conversion. wment fund is converted into income in the prior ve the reason for the conversion.
		N/A
		N/A
Within the incom (please disclose	e items above the following items are material: the nature, amount and any prior year amounts)	N/A

Section C Notes to the accounts (cont)

Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure This year Last year Analysis Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds Expenditure on raising funds: £ £
Incurred seeking donations	- --	- --	- --	- --	- --	- --	- --	- --
Incurred seeking legacies	- --	- --	- --	- --	- --	- --	- --	- --
Incurred seeking grants	- --	- --	- --	- --				- --
Operating membership schemes and social lotteries	- --	- --	- --	- --				- --
Staging fundraising events	- 4,685-	- --	- --	- 4,685-	- 4,735-			- 4,735-
Fudraising agents	- --	- --	- --	- --				- --
Rent collection, property repairs and maintenance charges	- --	- --	- --	- --	- --	- --	- --	- --
Total expenditure on raising funds Expenditure on charitable activities:	- 4,685-	- --	- --	- 4,685-	- 4,735-	- --	- --	- 4,735-
School Hall refurbishment	- 17,521-	- --	- --	- 17,521-	- --	- --	- --	- --
Little Wandle Reading scheme	- 7,201-	- --	- --	- 7,201-	- --	- --	- --	- --
Other activities	- 20,870-	- --	- --	- 20,870-	- 42,784-	- --	- --	- 42,784-
	- --	- --	- --	- --	- --	- --	- --	- --
Total expenditure on charitable activities Separate material item of expense	- 45,591-	- --	- --	- 45,591-	- 42,784-	- --	- --	- 42,784-
	- --	- --	- --	- --	- --	- --	- --	- --
Total Other	- --	- --	- --	- --	- --	- --	- --	- --
	- --	- --	- --	- --	- --	- --	- --	- --
Total other expenditure TOTAL EXPENDITURE	- --	- --	- --	- --	- --	- --	- --	- --
	- 50,277-	- --	- --	- 50,277-	- 47,519-	- --	- --	- 47,519-

Section C Notes to the accounts (cont)

Section C Notes to the accounts	(cont)	(cont)
Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. 19.1 Analysis of debtors Trade debtors Prepayments and accrued income
	This year £	Last year £
	- --	- --
	- 7,531.8-	- 2,856.0-
	- --	- --
Other debtors Total	- 7,531.8-	- 2,856.0-

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) Trade debtors Prepayments and accrued income Other debtors Total
	This year £	Last year £
	- --	- --
	- --	- --
	- --	- --
	- --	- --
	- --	- --

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors
	Amounts falling due within one year		Amounts falling due after more than one year
	This year £	Last year £	This year £	Last year £
	- --	- --	- --	- --
	- --	- --	- --	- --
	- 19,135-	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
	- --	- --	- --	- --
Total 20.2 Deferred income Please complete this note if the charity has deferred income Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	- 19,135-	- --	- --	- --
	.
	This year		Last year
			This year £	Last year £
			- --	- --
			- --	- --
			- --	- --
			- --	- --

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.	This year	Last year
	Debtors and creditors comprise items not settled during the course of the year. Creditors arise from agreed charity expenditure which has been invoiced but not paid.	Same information as for this year
	N/A	N/A

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other
	This year £	Last year £
	- --	- --
	- --	- --
	- 28,623-	- 7,494-
	- --	- --
Total	- 28,623-	- 7,494-

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

Note 25 Fair value of assets and liabilities	Note 25 Fair value of assets and liabilities	Note 25 Fair value of assets and liabilities
This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. Credit risk arises from exposures to (i) government [repayment of gift aid]; and (ii) non-financial corporates. Credit risk arising from government is assumed to be nil. Credit risk arising from non-financial corporates (estate agent board donations) is considered to be minimal, as the entity is a reputable local business with history of payment to the charity. No liquidity or market risks arise. Same assessment as for this year 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk. No such changes No such changes
	No such changes	No such changes

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R **or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Friends of Pelham Fund	UR	Unrestricted funds for expenditure on items as agree with the school	- 10,350-	- 56,937-	- 50,277-	- --	- --	- 17,010-
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
Other funds	N/a	N/a	- --	- --	- --	- --	- --	- --
Total Funds			- 10,350-	- 56,937-	- 50,277-	- --	- --	- 17,010-

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R **or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Friends of Pelham Fund	UR	Unrestricted funds for expenditure on items as	- 20,803-	- 37,066-	- 47,519-	- --	- --	- 10,350-
		agree with the school	- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --	- --
Other funds	N/a	N/a	- --	- --	- --	- --	- --	- --
Total Funds			- 20,803-	- 37,066-	- 47,519-	- --	- --	- 10,350-

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with TRUE their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

				Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Name of trustee		Legal authority (eg order, governing document)	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
			£	£	£	£	£
			- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --
			- --	- --	- --	- --	- --
Please give details of why remuneration benefits were paid.		or other employment
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

			Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Name of trustee	Legal authority (eg order, governing document)	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --
		- --	- --	- --	- --	- --

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

	Type of expenses reimbursed	Type of expenses reimbursed		This year £	This year £	Last year £	Last year £
Travel				-	--	-	--
Subsistence				-	--	-	--
Accommodation				-	--	-	--
Other (please specify):				-	--	-	--
				-	--	-	--
			TOTAL	-	--	-	--
Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)

----- Start of picture text -----
Amounts
written off
Name of the trustee or Relationship Description of the Amount Balance at Provision for bad debts at during
related party to charity transaction(s) period end period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the terms and
conditions, including any security and the nature of any payment
(consideration) to be provided in settlement.
----- End of picture text -----

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.

----- Start of picture text -----
Financial summary - FY 21-22
Cash position
Balance (31st Aug) £10,350.37
School fund balance £0.00
Events - income (gross) Income Expense Net
Spooky Dress Up Day £ 745.72 £ 0.19 £ 745.53
Santas Grotto £ 570.00 £ 213.46 £ 356.54
Doorstep Santa £ 260.00 £ - £ 260.00
Ad-hoc bake sale / Xmas jumpers £ 957.06 £ - £ 957.06
Winter fair advance ticket sales £ 51.50 £ 3.68 £ 47.82
Christmas Cards £ 605.50 £ - £ 605.50
Ad-hoc hall fundraiser £ 2,546.77 £ - £ 2,546.77
Mufti day £ 271.52 £ - £ 271.52
Christmas shopping day £ 711.21 £ - £ 711.21
Christmas raffle £ 2,253.72 £ - £ 2,253.72
Film nights £ 810.00 £ 341.65 £ 468.35
Parent / company pledges £ 530.00 £ - £ 530.00
Christmas carols £ 42.93 £ - £ 42.93
Estate agent boards £ 2,115.00 £ - £ 2,115.00
Estate agent boards (parent donations) £ 400.00 £ - £ 400.00
Virtual magician £ 945.00 £ 780.00 £ 165.00
Valentine's bake sale £ 449.76 £ - £ 449.76
Valentine Hearts Trail £ 730.00 £ 117.99 £ 612.01
Crazy hair day £ 418.33 £ - £ 418.33
Uniform sale £ 163.07 £ - £ 163.07
Penny mile £ 251.28 £ - £ 251.28
Challenge Pelham (inc. matched funding) £ 5,219.61 £ - £ 5,219.61
Auction and Quiz night £ 10,255.50 £ 1,439.95 £ 8,815.55
Silent Auction £ 1,708.43 £ 1,708.43
Easyfundraising £ 313.08 £ - £ 313.08
Amazon £ 321.06 £ - £ 321.06
Pelham Peace and Unity T-Shirts £ 474.00 £ 368.12 £ 105.88
Summer mufti day £ 472.41 £ - £ 472.41
Summer fair £ 4,967.23 £ 1,183.81 £ 3,783.42
Summer raffle £ 1,549.77 £ - £ 1,549.77
Gift aid £ 5,416.83 £ - £ 5,416.83
School Fund £ 10,410.61 £ - £ 10,410.61
Total £ 56,936.90 £ 4,448.85 £ 52,488.05
Amounts paid by PTA (not linked to specific events)
Parentkind insurance 111 111
Compensation payment 53.26 53.26
Storage boxes 72 72
Leavers disco 300 300
536.26
Amounts paid to school for purchases
Coaches for school trips £2,095.00
----- End of picture text -----

----- Start of picture text -----
Books £2,500.00
Guided reading books £203.00
Year 6 books £178.00
Residential trip shortfall £3,120.00
Year 6 leavers books £918.50
Little Wandle reading scheme £7,200.54
Swifts rug £258.89
Lunch trolley for hall £852.95
School Hall £17,521.17
Website photos £759.68
School fund payments £9,683.73
£45,291
Cash b/f as at 1 September £10,350
Total profit from fundraising £52,488
Total other expenses and payments to school -£45,828
Theoretical bank balance £17,011
Actual cash c/f (bank balance) as at 31 August £28,623
Difference £11,613
Reconciling items
Items from 21-22, received or paid Sep '22
- Estate agents boards cash £2,115
- Gift aid £5,417
- School hall, photos and trolley payment to school -£19,134
Other
- Stripe payments mismatch -£11
Total reconciling items -£11,613
Total residual reconciling difference £0
----- End of picture text -----

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE FRIENDS OF PELHAM Charity number 1063499

I report to the charity trustees on my examination of the accounts of the Friends of Pelham (the Trust) for the year ended 31 August 2022, set out on the pages attached.

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 Act and in carrying out my examination I have followed all 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

2. the accounts do not comply with the applicable requirements concerning the form and content 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.

Gillian Mortimer ACA

29 June 2023