## ## **IVYDALE LEAGUE OF FRIENDS** Registered Charity Number: 1084343 Report and Unaudited Financial Statements For the Year Ended 31st August 2025 ## **Reference and Administration Details** Registration number 1084343 Charity name Governing document IVYDALE LEAGUE OF FRIENDS CONSTITUTION ADOPTED 15TH NOVEMBER 2000 ## **List of Trustees:** **Name and Role** Laura Kelly (Chair) Hannah Berry (Trustee) Sophie Gilchriest (Treasurer) Laura Bird (Co-Chair) Helen Ingham (Head Teacher) Oliver Simpson (Digital Trustee) Hannah Mashford (Secretary) Anna Saggerson (Co-Chair) Judith Lambert (Trustee) Lucy Lech (Trustee) Amy Callow (Trustee) **Dates Acted (if not full year)** Appointed 20 September 2024 Appointed 20 September 2024 Resigned during the year Resigned during the year Resigned during the year Resigned during the year Resigned during the year Appointed 1 September 2025 Appointed 26 September 2025 Appointed 30 September 2025 ## **Our Year in Summary** Ivydale League of Friends (ILOF) raises funds to provide additional resources for Ivydale School and to help build a welcoming, inclusive community for children, families, and staff. In 2025, ILOF raised £42,843, with a net income of £29,020 after event costs. This success reflects the generosity and spirit of the Ivydale community, and the popularity of our events: the Summer Fair, Christmas Fair and hampers, school discos, bake sales, the ILOF Quiz, the Fun Run, the Readathon and Family Book Trail, uniform sales and our new tea towel sale, supported by monthly parental donations and corporate giving. These events not only raised vital funds but also brought families together and strengthened ties across the school and local community. Our donations to the school helped support: - Classroom supplies, stationery and learning resources - Speaking, listening and oracy across the school - Daily fresh fruit for pupils - Teaching resources and curriculum materials - Year 6 Leavers’ hoodies, trips and celebrations Where funds were used directly for specific activities, they were recorded as event expenses; all other surpluses were donated to the school. During the year £25,487 was donated to the school. Looking ahead, we will continue to support a broad programme of enrichment alongside the school, spanning literacy and library resources, music and the performing arts, sport, outdoor and wildlife learning, daily fruit for pupils, creative and cultural experiences, and core classroom materials. Fundraising for the school IT suite will also be a focus for the coming year. Thank you to everyone who contributed to another fantastic year of community-led fundraising. We couldn’t do it without you. Approved by the trustees and signed on their behalf by: Signature: ________________________ Name: Laura Kelly Position: Chair Date: 09/06/2026 ## **Statement of Financial Activities** Ivydale League of Friends For the year ended 31 August 2025 |**Account**
**Raising Funds**
Donations Received from Events
Donations Received from Corporate Sources
Parental Donations Scheme
Year 6 Fund Raising
Gift Aid Reclaimed
**Total Raising Funds**
**Less Transaction Costs**
Bank Charges and Transaction Fees on Donations
**Total Less Transaction Costs**
**Charitable Activities - Direct Expenditure**
Ivydale Readathon
Author Events
Fun Run
Visits from Theatre Groups
Year 6 Leavers (Hoodies, Class Trips and Events)
Christmas Fair and Hampers
Ivydale Summer Fair
School Disco
ILOF Quiz
School Equipment Donation
Tea Towels
Chickens
Gardening Squad
**Total Charitable Activities - Direct Expenditure**
**Charitable Activities - Support Costs**
Membership and Insurance
Website Subscription
Accounting Software
Subscriptions
Legal and Licence Expenses
General and Direct Expenses
Other Support Costs
**Total Charitable Activities - Support Costs**
**Non Operating Costs**
Depreciation Expense
**Total Non Operating Costs**
**Transfer of Direct Donations to School**
Transfer of Direct Donations
**Total Transfer of Direct Donations to School**
**Net Movement in Funds**
Total Funds Brought Forward
**Total Funds Carried Forward**|**2025**
**2024**
£
£
29,741
27,307
326
2,554
5,554
5,843
3,155
3,969
4,067
2,835| |---|---| ||**42,843**
**42,508**
(98)
(87)| ||**(98)**
**(87)**
(20)
0
(750)
(750)
(332)
(399)
(1,500)
(1,500)
(3,155)
(3,625)
(765)
(1,069)
(3,970)
(3,728)
(697)
(905)
(1,060)
(692)
0
(165)
(674)
0
(600)
(566)
(300)
(108)| ||**(13,823)**
**(13,506)**
(162)
(153)
0
(192)
(272)
(214)
0
(26)
0
(82)
(158)
0
0
(255)| ||**(592)**
**(923)**
(181)
(120)| ||**(181)**
**(120)**
(25,487)
(28,215)| ||**(25,487)**
**(28,215)**| ||**2,662**
**(342)**
15,963
16,305
**18,625**
**15,963**| ## **Balance Sheet** Ivydale League of Friends As at 31 August 2025 |**Account**
**Fixed Assets**
**Tangible Assets**
ILOF Equipment
Less ILOF Equipment Depreciation
**Total Tangible Assets**
**Total Fixed Assets**
**Current Assets**
**Cash at bank and in hand**
Cash Takings Not Yet Banked
Ivydale HSBC Account
Soldo Cards
**Total Cash at bank and in hand**
Accounts Receivable
Gift Aid Recoverable
Year 6 Funding (In Advance)
**Total Current Assets**
**Creditors: amounts falling due within one year**
Trade Creditors
Accruals
Gift Aid to be Reclaimed
Year 6 Funds Raised Not Yet Paid Across
**Total Creditors: amounts falling due within one year**
**Net Current Assets (Liabilities)**
**Total Assets less Current Liabilities**
**Net Assets**
**The Funds of the Charity**
Unrestricted Funds
**Total The Funds of the Charity**|**31 Aug 2025**
**31 Aug 2024**
£
£
619
619
(583)
(402)| |---|---| ||**36**
**217**| ||**36**
**217**
1,351
2,295
16,278
13,719
443
76| ||**18,072**
**16,089**
0
0
4,067
0
0
561| ||**22,139**
**16,650**
247
0
0
45
0
859
3,303
0| ||**3,550**
**904**| ||**18,589**
**15,746**| ||**18,625**
**15,963**| ||**18,625**
**15,963**
18,625
15,963| ||**18,625**
**15,963**| ## **Notes to Financial Statements** ## **1. Accounting Policies** ## **Basis of Preparation of the accounts** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Update Bulletin to the Charities SORP (FRS 102). The Charity constitutes a public benefit entity as defined by FRS 102. The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. The charity has taken advantage of the exemption in the Update Bulletin amending the Charities SORP (FRS 102) from the requirement to produce a cash flow statement on the grounds it does not qualify as a large company. ## **Accounting Convention** The financial statements are prepared on a going concern basis, under historical cost convention. ## **Income** All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy. Funds raised specifically for Year 6 cohorts in future years are held on the balance sheet until paid across or applied. ## **Expenditure** ## _Charitable Expenditure_ This comprises all expenditure directly relating to the objectives of the charity. ## **Debtors** Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid. Gift Aid recoverable is recognised when the related donation is received and the claim can be quantified with reasonable accuracy. ## **Creditors** Creditors and provisions are recognised where there is a present obligation from a past event that will probably result in the transfer of funds to a third party and the amount due can be measured or estimated reliably. They are recognised at the settlement amount due. ## **Cash** Cash at bank and in hand includes cash and short term highly liquid investments with a maturity of three months or less from the date of acquisition of opening of the deposit or similar account. ## **Currency of financial statements** The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound. ## **Taxation** As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity and is therefore included in the relevant costs in the Statement of Financial Activities. ## **Notes to Financial Statements** ## **2. Fundraising Activities** ILOF raised £42,843 through events, donations, and sales, with net funds of £29,020 after direct expenses. Highlights included the Summer Fair, the return of the Fun Run, the Readathon and Family Book Trail, and the ILOF Quiz. The discos, bake sales, uniform sales and Christmas celebrations also performed well, monthly parental donations continued to grow, and a new tea towel sale was introduced during the year. Where funds were used directly for activities (marked *), these were recorded as expenses. All other proceeds were donated to the school to support equipment, enrichment, and pupil activities, including classroom supplies, the school Oracy programme, theatre group visits and author events, the school chickens and Gardening Squad, and £3,155 for Year 6 Leavers. A further £3,303 raised for future Year 6 cohorts is held on the balance sheet at the year end. ## **Account Transactions** Ivydale League of Friends For the period 1 September 2024 to 31 August 2025 |**Summary of Fund Raising**
Corporate Donations
Parental Voluntary Donations
Author Events
Book Trail
Cake Sales
Chickens*
Christmas Events
Christmas Trees
Disco
Fun Run
Gardening Squad*
ILOF Quiz
Music Equipment*
Readathon
Summer Fair
Tea Towels
Theatre Group Visits
Uniform Sale
Year 6 Leavers
Prior Year Balance Sheet Correction (Gift Aid)
**Total**|**Income**
**Expense**
**Net**
326
326
5,782
5,782
(750)
(750)
434
434
1,036
1,036
(600)
(600)
3,565
(765)
2,800
145
145
2,711
(697)
2,014
4,179
(332)
3,847
(300)
(300)
3,338
(1,060)
2,278
356
356
2,861
(20)
2,841
13,220
(3,970)
9,250
655
(674)
(19)
(1,500)
(1,500)
472
472
4,623
(3,155)
1,468
(860)
(860)| |---|---| ||**42,843**
**(13,823)**
**29,020**| _*The expense recorded here relates to direct costs claimed; where no claim was made, the funds were transferred to the school as a donation._ ## **3. Assets** The depreciation charge for the year was £181 (2024: £120). No additions were made during the year. The split of accumulated depreciation by asset below should be agreed to the fixed asset register. |asset register.|| |---|---| |Snow Machine
Water Boiler
Coin Counter
Water Igloo
Catering Flasks|**Cost**
**Depreciation**
**NBV**
100
100
0
100
100
0
164
164
0
100
100
0
155
119
36| ||**619**
**583**
**36**| ## **4. Creditors** |**4. Creditors**|| |---|---| |Trade Creditors
Accruals
Gift Aid to be Reclaimed
Year 6 Funds Raised Not Yet Paid Across|**31 August 2025**
**31 August 2024**
£
£
247
0
0
45
0
859
3,303
0| ||**3,550**
**904**| Year 6 Funds Raised Not Yet Paid Across represents amounts raised for future Year 6 cohorts which had not been paid across to the school or applied at the year end. ## **5. Trustee expenses and remuneration** No trustee expenses or remuneration have been paid during the year ended 31 August 2025 (2024: nil). ## **6. Related Party Transactions** There have been no related party transactions during the year ended 31 August 2025 (2024: none). ## **7. Employees** There are no paid employees in the charity during the year ended 31 August 2025 (2024: none).