## **Trustees’ Annual Report for the period** **From: 1[st] September 2022 To: 31[st] August 2023** ## **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 a large number of events
across the year, such as fairs, non-uniform
days, auctions/quizzes 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 – the
trustees are currently considering all
necessary policies and procedures the
charity should have as part of a wider
governance review.| |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 and carers, 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 achievement of
Friends of Pelham was to raise through
events and donations £45,286 (after
expenses) and to enable £37,366 to be
spent by the school for the benefit of its
children.
These funds were spent on:
**●**EYFS curriculum resources
●Classroom enhancements
●Support for school trips
●Year 6 leaver milestone events and
items| ## **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: £24,304.| |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 £17,010. As above, the
balance at the end of the period was
£24,304.| |---|---|---| |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** 28.06.24 |————|————|————|||| |---|---|---|---|---|---| |Friends of Pelham
————|||Charity No (if
any)|1063499|| |Annual accounts for the period
————|||||| |Period start date
**1**
————|**Sep 2022**
————|**To**
————|31|August 2023|| |**Section A Statement of financial activities**
Guidance Notes
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
S01
-
15,209-
-
--
-
--
-
15,209-
-
19,938-
S02
-
--
-
--
-
--
-
--
-
--
S03
-
36,010-
-
--
-
--
-
36,010-
-
36,999-
S04
-
--
-
--
-
--
-
--
S05
-
--
-
--
-
--
-
--
-
--
S06
-
--
-
--
-
--
-
--
-
--
S07
-
51,219-
-
--
-
--
-
51,219-
-
56,937-
S08
-
6,560-
-
--
-
--
-
6,560-
-
4,685-
S09
-
37,366-
-
--
-
--
-
37,366-
-
45,591-
S10
-
--
-
--
-
--
-
--
-
--
S11
-
--
-
--
-
--
-
--
-
--
S12
-
43,926-
-
--
-
--
-
43,926-
-
50,277-
**Net income/(expenditure) before investment gains/**
S13
-
7,294-
-
--
-
--
-
7,294-
-
6,660-
S14
-
--
-
--
-
--
-
--
-
--
S15
-
7,294-
-
--
-
--
-
7,294-
-
6,660-
S16
-
--
-
--
-
--
-
--
-
--
S17
-
--
-
--
-
--
-
--
-
--
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
-
--
-
--
-
--
-
--
-
--
S19
-
--
-
--
-
--
-
--
-
--
S20
-
7,294-
-
--
-
--
-
7,294-
-
6,660-
S21
-
17,010-
-
--
-
--
-
17,010-
-
10,350-
S22
-
24,304-
-
--
-
--
-
24,304-
-
17,010-
————|||||| ||-
--|-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--|-
--| ||-
7,294-|-
--|-
--|-
7,294-|-
6,660-| ||||||| ||-
17,010-|-
--|-
--|-
17,010-|-
10,350-| ||-
24,304-|-
--|-
--|-
24,304-|-
17,010-| ## **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-| |||-
--|-
--|-
--|-
--|-
--| |||-
24,304-|-
--|-
--|-
24,304-|-
28,623-| |||-
24,304-|-
--|-
--|-
24,304-|-
36,155-| |||||||| |||-
--|-
--|-
--|-
--|-
19,145-| |||||||| |**_Net current assets/(liabilities)_**|B12|-
24,304-|-
--|-
--|-
24,304-|-
17,010-| |||||||| |**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**|B13
B14
B15|-
24,304-|-
--|**-**
**--**|-
24,304-|-
17,010-| |||||||| |||-
--|-
--|-
--|-
--|-
--| |||-
--|-
--|-
--|-
--|-
--| |||||||| |**_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|-
24,304-|-
--|-
--|-
24,304-|-
17,010-| |||||||| |||-
--
-
--|||-
--
-
--
-
24,304-
-
--|-
--| ||||-
--|-
--||-
--| |||-
24,304-||||-
17,010-| |||||||| |||-
24,304-|-
--|-
--|-
24,304-|-
17,010-| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Clare Penzhorn||24/06/2024| |||||Carl Rautenbach||24/06/2024| |||||||| ## **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 **----- Start of picture text -----**
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.
**----- End of picture text -----**
**----- Start of picture text -----**
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 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
**----- End of picture text -----**
## **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|| |**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|| |**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| **----- Start of picture text -----**
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
**----- End of picture text -----**
**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**
**£**
**£**
-
15,209-
-
--
-
--
-
15,209-
-
14,522-
-
--
-
--
-
--
-
--
-
5,417-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--

-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--|||||| ||
Donations and gifts|-
15,209-|-
--|-
--|-
15,209-|-
14,522-|| ||Gift Aid|-
--|-
--|-
--|-
--|-
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**|-
15,209-|-
--|-
--|-
15,209-|-
19,938-|| ||||||||| |**Charitable**
**activities:**||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| |||-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||||||||| |**Other trading**
**activities:**|School events|-
25,273-|-
--|-
--|-
25,273-|-
29,664-|| |**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOM**
**Other informatio**|Sponsored events|-
10,737-|-
--|-
--|-
10,737-|-
5,220-|| ||Third party sponsorship|-
--|-
--|-
--|-
--|-
2,115-|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
36,010-|-
--|-
--|-
36,010-|-
36,999-|| ||||||||| ||Interest income|-
--|-
--|-
--|-
--|-
--|| ||Dividend income|-
--|-
--|-
--|-
--|-
--|| ||Rental and leasing income|-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||||||||| |||-
--|-
--|-
--|-
--|-
--|| ||**Total**|-
--|-
--|-
--|-
--|-
--|| ||||||||| ||Conversion of endowment funds into income|-
--|-
--|-
--|-
--|-
--|| ||Other|-
--|-
--|-
--|-
--|-
--|| ||**Total**
**E**
**n:**|-
--|-
--|-
--|-
--|-
--|| ||||||||| |||-
51,219-|-
--|-
--|-
51,219-|-
56,937-|| ||||||||| ||||||||| |**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|-
6,560-|-
--|-
--|-
6,560-|-
4,685-|||-
4,685-| |Fudraising agents|-
--|-
--|-
--|-
--||||-
--| |Rent collection, property repairs and
maintenance charges|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total expenditure on raising funds**
**Expenditure on charitable activities:**|-
6,560-|-
--|-
--|-
6,560-|-
4,685-|-
--|-
--|-
4,685-| |||||||||| |||||||||| |Furniture|-
8,200-|-
--|-
--|-
8,200-|-
--|-
--|-
--|-
--| |Little Wandle Reading scheme|-
9,068-|-
--|-
--|-
9,068-|-
7,201-|-
--|-
--|-
7,201-| |School hall|-
--|-
--|-
--|-
--|-
17,521-|-
--|-
--|-
17,521-| |Other activities|-
20,098-|-
--|-
--|-
20,098-|-
20,870-|-
--|-
--|-
20,870-| |**Total expenditure on charitable activities**
**Separate material item of expense**|-
37,366-|-
--|-
--|-
37,366-|-
45,591-|-
--|-
--|-
45,591-| |||||||||| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total**
**Other**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |||||||||| |||||||||| ||-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| |**Total other expenditure**
**TOTAL EXPENDITURE**|-
--|-
--|-
--|-
--|-
--|-
--|-
--|-
--| ||-
43,926-|-
--|-
--|-
43,926-|-
50,277-|-
--|-
--|-
50,277-| **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-| ||-
--|-
--| |**Other debtors**
**Total**|-
--|-
7,531.8-| |||| ## _**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**
**£**| ||-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
19,145-| ||-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--| ||-
--|-
--|-
--|-
--| |**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**|-
--|-
--|-
--|-
19,145-| ||**_._**|||| ||**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**| |---|---|---| ||**_No debtors or creditors at year end_**|**_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._**| |||| ||**_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**
**£**|| ||-
--|-
--|| ||-
--|-
--|| ||-
24,304-|-
28,623-|| ||-
--|-
--|| |**Total**|-
24,304-|-
28,623-|| ## **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.**
No credit risk as there are no debtors included in
the year end figures
No liquidity or market risks arise.
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.
**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|-
17,010-|-
51,219-|-
43,926-|-
--|-
--|-
24,304-| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| |**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--| |**Total Funds**|||-
17,010-|-
51,219-|-
43,926-|-
--|-
--|-
24,304-| |||||||||| **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
|-
10,350-|-
56,937-|-
50,277-|-
--|-
--|-
17,010-| |||agree with the school|-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| ||||-
--|-
--|-
--|-
--|-
--|-
--| |**_Other funds_**|**N/a**|**N/a**|-
--|-
--|-
--|-
--|-
--|-
--| |**Total Funds**|||-
10,350-|-
56,937-|-
50,277-|-
--|-
--|-
17,010-| |||||||||| ## **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 22-23
Cash position
Balance (31st Aug) per bank statements £28,623.32 Amount as per closing accounts and bank statement
Events - income (gross) Income Expense Net
Spooky Dress Up Day £ 697.40 £ - £ 697.40
Carol concert £ 42.00 £ 11.06 £ 30.94
Christmas Cards £ 545.00 £ - £ 545.00
Valentine bake sale £ 296.00 £ - £ 296.00
Christmas shopping day £ 633.86 £ - £ 633.86
Winter fair - cash £ 5,180.01 £1,516.00 £ 3,664.01
Winter fair - PTA events / SumUp £ 1,453.55 £ 1,453.55
Film nights £ 295.00 £ 164.38 £ 130.62
Parent / company pledges £ 1,638.00 £ - £ 1,638.00
Estate agent boards (parent donations) £ 150.00 £ - £ 150.00
Tea towels £ 1,821.96 £1,146.00 £ 675.96
Bingo night £ 791.45 £ 83.96 £ 707.49
Justgiving - Chromebooks and Litterpick £ 2,512.67 £ - £ 2,512.67
Pizza challenge and aprons £ 576.85 £ 605.38 -£ 28.53
Uniform sale £ 55.00 £ - £ 55.00
Stikins £ 34.12 £ - £ 34.12
Challenge Pelham (inc. matched funding) £ 3,780.40 £ - £ 3,780.40
Lee run £ 4,444.19 £ 4,444.19
Auction and Quiz night £ 1,200.00 £ 827.84 £ 372.16
Auction and Quiz night - SumUp payments £ 4,324.80 £ 4,324.80
Silent auction £ 1,502.46 £ 1,502.46
KS2 quiz night £ 500.00 £ 500.00
Easyfundraising £ 233.65 £ - £ 233.65
Amazon £ 632.13 £ - £ 632.13
Summer fair £ 3,299.81 £1,578.76 £ 1,721.05
Summer fair - SumUp payments £ 898.65 £ 898.65
Summer raffle £ 1,125.00 £ - £ 1,125.00
School Fund £ 12,555.45 £ - £ 12,555.45
Total £ 51,219.41 £5,933.38 £ 45,286.03
Amounts paid by PTA (not linked to specific events)
Parentkind insurance 116 116
Reception picnic 116.96 116.96
Year 6 disco - Dancemasters 395 395
SumUp machine, less rebate 84.8 84.8
Catering equipment 92.41 92.41
Shed storage 333.59 333.59
1138.76
**----- End of picture text -----**
Amounts paid to school for purchases **----- Start of picture text -----**
Furniture £8,199.97
School hall £725.00
Sayers Croft trip £1,074.00
Little Wandle £9,068.11
British Wildlife Centre trip £795.00
London transport museum trip £450.00
Year 6 leavers books £845.00
Outdoor shade film £960.00
Promotional filming £5,500.00
School fund payments £9,247.60
£36,865
Cash b/f as at 1 September £28,623
Total profit from fundraising £45,286
Total other expenses and payments to school -£38,003
Theoretical bank balance £35,906
Actual cash c/f (bank balance) as at 1 September £24,304
Difference £11,602
Reconciling items
Items b/f from 21-22:
- Estate agents boards cash -£2,115
- School hall, photos and trolley payment to school £19,134
- Gift aid -£5,417
Total reconciling items £11,602
Total residual reconciling difference £0
Bank payments reconciliation
Total cash out: 47,151
Summer and winter fair cash - 3,000
44,151
Expenses 7,072
SumUp rebate offset against cost 10
Cash to school 36,865
Cash refunds for cancelled events 204
Difference 0
Bank receipts reconciliation
Total cash in: 58,685
Cash from prior year - 4,251
Cash collected for cancelled events - 204
Summer fair cash - 3,000
SumUp rebate offset against cost - 10
51,220
Cash raised 51,219
Difference 0
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE FRIENDS OF PELHAM CharRty number 1063499 I report to the charity trustees on my examination of the accounts of the Friends of Pelham (the Thist) for the year ended 31 August 2023, Set out on the pages attached. Responsibilities and basis of report As the charity trustees of the TDJ5t you are responsible for the preparation of the accounts in accordance with the Tequiretnents of the Charities Act 2011 (the Act). I report in iespect of tny examination of the Th]st's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Direction5 given by the Charity Commission under secuon 145(5)(b) of the Act. Independent Examiner's statement I have completed my examination. I confirn] that no material matters have cotne to Y attention i connecuon with the examination giving me cause to believe that in any tnaterial respect.. 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 wich those records. or 3. the accounts do not comply with the applicable requirements concerning the forni and content of accounts Set out in the Charities (Accounts and Reports) Regulations 2008 other than any requiretnent 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 n]atters in connection with the examination to which attentloll should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Gillian Mortimer ACA 24 June 2024