2023-03-31-accounts

SCHOOL PRIVATE FUNDS Audit return certificate This certificate accompanied by a signed copy of the accounts should be prowded to the governing body annually. A copy should also be forwarded to the Schools Service. AUDIT RETURN School.. Ysgol Uwchradd Gwernyfed High School Name of School Fund Accounl(s) 5c•iooL fuhlD Part A- Declaratlon to be slgned by Independent examSnerlaudltor I confirm that I have read and understood the audit prO￿dureS attached and that the account(sl named above have been examinedlaudited accordingly for the academic. I financial. year ('Please delete 8Gcordingly) Sign8d Please Print Jo Price Date 2310112025 Connection to the school (e.g. parent, no connection) No Connection Part B- Declaration to be slgned by Headteacher I confimi that the account(s) named above have been independently examinedlaudited and were presented lo the school goveming body for approval on (please insert date) Signed Please Print Qi (" Date

Audit procedures 1. Appointment of auditors The person{s) appointed as audrtor(s> should be someone not involved in the production of OT daily adminislralion of the fund and should be selected on the basis that they appear to the governing body to be competent to examine records and to form view as to their completeness and accuracy. Where funds are small and regularty examined then the time required is not great and often for a small school a parent or governor with appropriate financial skills can be found to volunteer. Such auditors frequently are rewarded with only a small token of appreciation for their time. If such volunteers cannot be found then consideration could be given to approaching other schools (minimum 2 others) with similar funds to examine the accounts of each other. Using a GirGle of 3, where school A examines school B's then school B examines school C's and school C examines school A's, ensures objectivity. Schools should take note of the demands of the task. If the fund is large or has not been audited for some time then the task may be very time consuming and the school should be prepared to pay an appropriate fee. In any case in the unlikely event that income or expenditure eX￿ed8 £100,000 in any one year and the school Private Fund is registered charity, then the person auditing the accounts should be qualified to do so under the Charities AGcounting Act 1993 (section 43). 2. Conduct of the audlt Obtain details of the arrangements for authorising expenditure, and details of the accounting records and procedures, in order to plan the audit. ii. Record the examination procedures carried out and information supporting the conclusions reached. The working papers should include: The governors, minute detailing responsibilities and type of expenditure to be undertaken Procedures carried out, including any concems Note on how any concerns were resolved Schedules showing breakdown of any aggregated items Copies of accounts and any annual report. iii. Compare the accounts produced with the accounting records. This should include.. Comparison of receipts and payments accounts wrth cash and bank records Test checks of book entries to the final accounts Check book entries against source documents (e.g. invoices) Check bank statements to bank reconciliations iv. Review the accounting records.. Are the records up to dale, readily available and do they clearly show the financtal position of the fund? Do the accounting records include details of all money received and spent? Are any unpaid bills and amounts owed kept in a file? Is a list of fixed assets {e.g. equipment) kept? v. Identify any unusual items, fluctuations and inconsistenGies. Compare the aGcounts with those of the previous period,. consider whether the money spent and received is consistent with known fund-raising activities. Seek explanations if necessary.

If the fund is a charity, do the accounts comply with the regulations on the fomi of charity accounts? Review the accounts for consistency", rf there have been significant changes from the previous period - e.g. a change of year-end date - this should be stated. vi. Produce an examiner'8 report. Any substantial problems, in any area, needs to be stated in the report e.g. Have accounts been kept to a proper standard? Do the receipts and payments accounts agree with the records kept? Has money been spent in line with the governorsltrustees instrudions? Does anything else need to be said, and have full answers been provided to all queries? vii. There is an Obl￿atIOn to report any deliberate or reckless misconduct, such as eviden￿ of.. Theft, doubts as to the honesty of any person involved. improper payments Gross failure to keep accounting records Evasion of tax Evidence of indifference or recklessness on the part of any responsible person.

Gwern fed Hi h School School Fund Bank reccnciliation as at 31 03 2023 11058630 £67,962.53 £67,962.53 Less Unpre5ented Items Payments Recelpt5 £1,200.00 £1,2CM).00 Cash Journal £69 162.53 Current Led8er Balance £69 162.53 £0.00 Prepared Date 1011012024 Checked 2310112025 Date

Gwern edHI ement ofmo 1.04.2D22 IncomE E¥pendI￿jrt 31.03.2J JournAIs Corrf•dFppird PerforM3nce5 School PiothJctior Conterts& Plays Sub-Total Perform3Thces 2598.12 2602.68 520D.80 1309.10 393.88 2202.98 2410.17 I￿.95 2996.56 4993.51 1996. 299&56 4993.51 2410.27 32073.55 4109. 59718.46 38201.38 1368D.OD -Z027.83 4f4M&46 202?.83 Aiderhe 2022 Sub-Tot Til s& Exth• 3207a55 63828.46 S1881.18 44020.63 ?027.85 46018.46 ISIY7.88 221.50 263.88 0.00 1520.23 1614I6 717.36 1613718 4055.24 Astronom¥ Uub ChaiitablE fvnds 5[ho￿ Uniform 1,50 S05.15 24L27 505.IS -13&59 136.59 136.59 1520.23 1634.86 717. 1634 86 717.36 .97.S8 .216.91 -157.67 .6S.Tr) .J353,66 2￿87 Ecocommlrtee AdmihlBank Chir DEpi Yll Prom Ststrmora RElnibviJ¢m•nts 6e Mole Frink 97.5B 216.91 12L. 65. 97,58 216.91 157.67 65.00 1353.66 1047.n 2&34 238.B2 ZYB.82 20495.?1 5777thf6 3103.48 57395. 18948.39 67962.53 -Z027.85 16920.56 67962.sj TOTAL 67587.10 Current A<¢OUtlt', S777th $n62.5J &sJ Mit¢h•s b•nk#a•ffl•nt I hJve exjmlned the ¥bov• statefftentwlthth*bèrtk ststÈments andsupporUn8 ¥oucher5 pi•senteO to me and cofflfirm thei Illalrlyrelletts ihe mL>veMentolfund5￿r]Tr1th1 lo3Lst M•r¢h 13 b4￿Ces￿l at thatdate 2¥011202S Dati

SCHOOL PRIVATE FUNDS Audit return certificate This certificate accompanied by a signed copy of the accounts should be prowded to the governing body annually. A copy should also be forwarded to the Schools Service. AUDIT RETURN School.. Ysgol Uwchradd Gwernyfed High School Name of School Fund Accounl(s) 5c•iooL fuhlD Part A- Declaratlon to be slgned by Independent examSnerlaudltor I confirm that I have read and understood the audit prO￿dureS attached and that the account(sl named above have been examinedlaudited accordingly for the academic. I financial. year ('Please delete 8Gcordingly) Sign8d Please Print Jo Price Date 2310112025 Connection to the school (e.g. parent, no connection) No Connection Part B- Declaration to be slgned by Headteacher I confimi that the account(s) named above have been independently examinedlaudited and were presented lo the school goveming body for approval on (please insert date) Signed Please Print Qi (" Date

Audit procedures 1. Appointment of auditors The person{s) appointed as audrtor(s> should be someone not involved in the production of OT daily adminislralion of the fund and should be selected on the basis that they appear to the governing body to be competent to examine records and to form view as to their completeness and accuracy. Where funds are small and regularty examined then the time required is not great and often for a small school a parent or governor with appropriate financial skills can be found to volunteer. Such auditors frequently are rewarded with only a small token of appreciation for their time. If such volunteers cannot be found then consideration could be given to approaching other schools (minimum 2 others) with similar funds to examine the accounts of each other. Using a GirGle of 3, where school A examines school B's then school B examines school C's and school C examines school A's, ensures objectivity. Schools should take note of the demands of the task. If the fund is large or has not been audited for some time then the task may be very time consuming and the school should be prepared to pay an appropriate fee. In any case in the unlikely event that income or expenditure eX￿ed8 £100,000 in any one year and the school Private Fund is registered charity, then the person auditing the accounts should be qualified to do so under the Charities AGcounting Act 1993 (section 43). 2. Conduct of the audlt Obtain details of the arrangements for authorising expenditure, and details of the accounting records and procedures, in order to plan the audit. ii. Record the examination procedures carried out and information supporting the conclusions reached. The working papers should include: The governors, minute detailing responsibilities and type of expenditure to be undertaken Procedures carried out, including any concems Note on how any concerns were resolved Schedules showing breakdown of any aggregated items Copies of accounts and any annual report. iii. Compare the accounts produced with the accounting records. This should include.. Comparison of receipts and payments accounts wrth cash and bank records Test checks of book entries to the final accounts Check book entries against source documents (e.g. invoices) Check bank statements to bank reconciliations iv. Review the accounting records.. Are the records up to dale, readily available and do they clearly show the financtal position of the fund? Do the accounting records include details of all money received and spent? Are any unpaid bills and amounts owed kept in a file? Is a list of fixed assets {e.g. equipment) kept? v. Identify any unusual items, fluctuations and inconsistenGies. Compare the aGcounts with those of the previous period,. consider whether the money spent and received is consistent with known fund-raising activities. Seek explanations if necessary.

If the fund is a charity, do the accounts comply with the regulations on the fomi of charity accounts? Review the accounts for consistency", rf there have been significant changes from the previous period - e.g. a change of year-end date - this should be stated. vi. Produce an examiner'8 report. Any substantial problems, in any area, needs to be stated in the report e.g. Have accounts been kept to a proper standard? Do the receipts and payments accounts agree with the records kept? Has money been spent in line with the governorsltrustees instrudions? Does anything else need to be said, and have full answers been provided to all queries? vii. There is an Obl￿atIOn to report any deliberate or reckless misconduct, such as eviden￿ of.. Theft, doubts as to the honesty of any person involved. improper payments Gross failure to keep accounting records Evasion of tax Evidence of indifference or recklessness on the part of any responsible person.

Gwern fed Hi h School School Fund Bank reccnciliation as at 31 03 2023 11058630 £67,962.53 £67,962.53 Less Unpre5ented Items Payments Recelpt5 £1,200.00 £1,2CM).00 Cash Journal £69 162.53 Current Led8er Balance £69 162.53 £0.00 Prepared Date 1011012024 Checked 2310112025 Date

Gwern edHI ement ofmo 1.04.2D22 IncomE E¥pendI￿jrt 31.03.2J JournAIs Corrf•dFppird PerforM3nce5 School PiothJctior Conterts& Plays Sub-Total Perform3Thces 2598.12 2602.68 520D.80 1309.10 393.88 2202.98 2410.17 I￿.95 2996.56 4993.51 1996. 299&56 4993.51 2410.27 32073.55 4109. 59718.46 38201.38 1368D.OD -Z027.83 4f4M&46 202?.83 Aiderhe 2022 Sub-Tot Til s& Exth• 3207a55 63828.46 S1881.18 44020.63 ?027.85 46018.46 ISIY7.88 221.50 263.88 0.00 1520.23 1614I6 717.36 1613718 4055.24 Astronom¥ Uub ChaiitablE fvnds 5[ho￿ Uniform 1,50 S05.15 24L27 505.IS -13&59 136.59 136.59 1520.23 1634.86 717. 1634 86 717.36 .97.S8 .216.91 -157.67 .6S.Tr) .J353,66 2￿87 Ecocommlrtee AdmihlBank Chir DEpi Yll Prom Ststrmora RElnibviJ¢m•nts 6e Mole Frink 97.5B 216.91 12L. 65. 97,58 216.91 157.67 65.00 1353.66 1047.n 2&34 238.B2 ZYB.82 20495.?1 5777thf6 3103.48 57395. 18948.39 67962.53 -Z027.85 16920.56 67962.sj TOTAL 67587.10 Current A<¢OUtlt', S777th $n62.5J &sJ Mit¢h•s b•nk#a•ffl•nt I hJve exjmlned the ¥bov• statefftentwlthth*bèrtk ststÈments andsupporUn8 ¥oucher5 pi•senteO to me and cofflfirm thei Illalrlyrelletts ihe mL>veMentolfund5￿r]Tr1th1 lo3Lst M•r¢h 13 b4￿Ces￿l at thatdate 2¥011202S Dati

SCHOOL PRIVATE FUNDS Audit return certificate This certificate accompanied by a signed copy of the accounts should be prowded to the governing body annually. A copy should also be forwarded to the Schools Service. AUDIT RETURN School.. Ysgol Uwchradd Gwernyfed High School Name of School Fund Accounl(s) 5c•iooL fuhlD Part A- Declaratlon to be slgned by Independent examSnerlaudltor I confirm that I have read and understood the audit prO￿dureS attached and that the account(sl named above have been examinedlaudited accordingly for the academic. I financial. year ('Please delete 8Gcordingly) Sign8d Please Print Jo Price Date 2310112025 Connection to the school (e.g. parent, no connection) No Connection Part B- Declaration to be slgned by Headteacher I confimi that the account(s) named above have been independently examinedlaudited and were presented lo the school goveming body for approval on (please insert date) Signed Please Print Qi (" Date

Audit procedures 1. Appointment of auditors The person{s) appointed as audrtor(s> should be someone not involved in the production of OT daily adminislralion of the fund and should be selected on the basis that they appear to the governing body to be competent to examine records and to form view as to their completeness and accuracy. Where funds are small and regularty examined then the time required is not great and often for a small school a parent or governor with appropriate financial skills can be found to volunteer. Such auditors frequently are rewarded with only a small token of appreciation for their time. If such volunteers cannot be found then consideration could be given to approaching other schools (minimum 2 others) with similar funds to examine the accounts of each other. Using a GirGle of 3, where school A examines school B's then school B examines school C's and school C examines school A's, ensures objectivity. Schools should take note of the demands of the task. If the fund is large or has not been audited for some time then the task may be very time consuming and the school should be prepared to pay an appropriate fee. In any case in the unlikely event that income or expenditure eX￿ed8 £100,000 in any one year and the school Private Fund is registered charity, then the person auditing the accounts should be qualified to do so under the Charities AGcounting Act 1993 (section 43). 2. Conduct of the audlt Obtain details of the arrangements for authorising expenditure, and details of the accounting records and procedures, in order to plan the audit. ii. Record the examination procedures carried out and information supporting the conclusions reached. The working papers should include: The governors, minute detailing responsibilities and type of expenditure to be undertaken Procedures carried out, including any concems Note on how any concerns were resolved Schedules showing breakdown of any aggregated items Copies of accounts and any annual report. iii. Compare the accounts produced with the accounting records. This should include.. Comparison of receipts and payments accounts wrth cash and bank records Test checks of book entries to the final accounts Check book entries against source documents (e.g. invoices) Check bank statements to bank reconciliations iv. Review the accounting records.. Are the records up to dale, readily available and do they clearly show the financtal position of the fund? Do the accounting records include details of all money received and spent? Are any unpaid bills and amounts owed kept in a file? Is a list of fixed assets {e.g. equipment) kept? v. Identify any unusual items, fluctuations and inconsistenGies. Compare the aGcounts with those of the previous period,. consider whether the money spent and received is consistent with known fund-raising activities. Seek explanations if necessary.

If the fund is a charity, do the accounts comply with the regulations on the fomi of charity accounts? Review the accounts for consistency", rf there have been significant changes from the previous period - e.g. a change of year-end date - this should be stated. vi. Produce an examiner'8 report. Any substantial problems, in any area, needs to be stated in the report e.g. Have accounts been kept to a proper standard? Do the receipts and payments accounts agree with the records kept? Has money been spent in line with the governorsltrustees instrudions? Does anything else need to be said, and have full answers been provided to all queries? vii. There is an Obl￿atIOn to report any deliberate or reckless misconduct, such as eviden￿ of.. Theft, doubts as to the honesty of any person involved. improper payments Gross failure to keep accounting records Evasion of tax Evidence of indifference or recklessness on the part of any responsible person.

Gwern fed Hi h School School Fund Bank reccnciliation as at 31 03 2023 11058630 £67,962.53 £67,962.53 Less Unpre5ented Items Payments Recelpt5 £1,200.00 £1,2CM).00 Cash Journal £69 162.53 Current Led8er Balance £69 162.53 £0.00 Prepared Date 1011012024 Checked 2310112025 Date

Gwern edHI ement ofmo 1.04.2D22 IncomE E¥pendI￿jrt 31.03.2J JournAIs Corrf•dFppird PerforM3nce5 School PiothJctior Conterts& Plays Sub-Total Perform3Thces 2598.12 2602.68 520D.80 1309.10 393.88 2202.98 2410.17 I￿.95 2996.56 4993.51 1996. 299&56 4993.51 2410.27 32073.55 4109. 59718.46 38201.38 1368D.OD -Z027.83 4f4M&46 202?.83 Aiderhe 2022 Sub-Tot Til s& Exth• 3207a55 63828.46 S1881.18 44020.63 ?027.85 46018.46 ISIY7.88 221.50 263.88 0.00 1520.23 1614I6 717.36 1613718 4055.24 Astronom¥ Uub ChaiitablE fvnds 5[ho￿ Uniform 1,50 S05.15 24L27 505.IS -13&59 136.59 136.59 1520.23 1634.86 717. 1634 86 717.36 .97.S8 .216.91 -157.67 .6S.Tr) .J353,66 2￿87 Ecocommlrtee AdmihlBank Chir DEpi Yll Prom Ststrmora RElnibviJ¢m•nts 6e Mole Frink 97.5B 216.91 12L. 65. 97,58 216.91 157.67 65.00 1353.66 1047.n 2&34 238.B2 ZYB.82 20495.?1 5777thf6 3103.48 57395. 18948.39 67962.53 -Z027.85 16920.56 67962.sj TOTAL 67587.10 Current A<¢OUtlt', S777th $n62.5J &sJ Mit¢h•s b•nk#a•ffl•nt I hJve exjmlned the ¥bov• statefftentwlthth*bèrtk ststÈments andsupporUn8 ¥oucher5 pi•senteO to me and cofflfirm thei Illalrlyrelletts ihe mL>veMentolfund5￿r]Tr1th1 lo3Lst M•r¢h 13 b4￿Ces￿l at thatdate 2¥011202S Dati