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2025-08-31-accounts

ANNUAL REPORT 2024-25

Friends of Leckhampton Primary School PTA Annual Trustee Report 2024-25

Contact: chair@folps.com Registered Charity Number: 1088142

2

Table of Contents

Introduction _________ 3 Charity Overview ________ 3 Purpose of the Report ________ 3 Looking Ahead _________ 3 Achievements & Performance ______ 5 Financial Statements _______ 6 Financial Challenges & Successes _______ 6 Independent Examination _______ 8 Governance And Structure _______ 9 Trustees ________ 9 Governance Structure ________ 9 Meetings _________ 9 Policy _________ 9 Contingent Liabilities _______ 9 Points to Take Away _______ 9 Future Plans ________ 10 Acknowledgements _________ 11

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Introduction

Charity Overview

The object of Friends of Leckhampton Primary School PTA or FoLPS, is to advance the education of pupils in the school in particular by:

FoLPS is a registered charity, run by volunteer trustees and committee members, working in partnership with the school community.

Purpose of the Report

This Annual Trustee Report has been prepared in accordance with the requirements of the Charity Commission. Its purpose is to provide transparency about the charity’s activities, governance and financial performance during the previous academic year. The report also serves to thank the many parents, carers, staff and community supporters whose time, energy and contributions make our work possible.

Each year we continue to exceed expectations and beat our financial targets. This is money which goes straight back into the School to support the education of the children.

Looking Ahead

As we look forward to the coming year, FoLPS remains committed to supporting Leckhampton Primary School and enhancing the experience of every pupil. Our priorities include:

 Building our volunteer base – encouraging more parents and carers to get involved so that events can continue to thrive and new ideas can be explored  Expanding community events – running activities that not only raise funds but also strengthen the sense of connection among families, staff, and the wider community

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FoLPS is only as strong as its community, and every contribution of time, energy, or support helps us to achieve more for the children. We look forward to another year of working together to make a real difference.

Richard Johnes & Clara Jackson

FoLPS Co-Chairs

September 2025

5

Achievements & Performance

During the year, FoLPS organised a range of fundraising and community events. These included:

Highlights include:

Budget 2024-25 as set at Sept 2024 AGM

Budget 2024-25as set at Sept 2024 AGM Budget 2024-25as set at Sept 2024 AGM Budget 2024-25as set at Sept 2024 AGM Budget 2024-25as set at Sept 2024 AGM
Item #
Budgeted Expenses
Budgeted Amount 2024/25
Paid 2024/25
1
School TripSubsidy
£6,300.00
£4,905.00
2
Bikeability (Year 6 & 5)
£1,600.00
£729.00
3
Forest School
£0.00
£715.36
4
Year 6 Disco
£200.00
£200.00
5
Year 6 Year Book
£1,050.00
£1,047.18
6
Recorders
£400.00
£0.00
7
Year 6 Residential Trip
£7,500.00
£7,500.00
8
Calm Zone and IQuad Funding
£600.00
£600.00
9
School PE Fund
£500.00
£500.00
10
Book Fund
£4,000.00
£0.00
11
Book Fund 23/24
£4,000.00
£4,856.94
12
School Flexi Fund
£3,000.00
£3,148.20
13
Staff Pizza
£0.00
£250.00
14
YoungVoices Coach
£0.00
£2,430.00
TOTAL £29,150.00 £26,881.68

6

Financial Statements

Financial Challenges & Successes

FoLPS has continued to go from strength to strength. The Trustees have worked closely with the School Leadership Team throughout the year to identify opportunities to support pupils and contribute to school resources. We are delighted that in 2024/25 FoLPS was able to spend more money than in previous years, ensuring that fundraising efforts are directly benefitting the children. A continuing challenge, however, is the level of reserves currently held. While this reflects the generosity of the school community and the success of fundraising, it also means that we did not fully spend the budget we had allocated for the year. The Trustees are committed to working with the school to ensure that future spending plans are realistic, sustainable, and make the best possible use of the funds entrusted to us.

Statement of Financial Activities Annual Report and Accounts Year Ended 31[st] August 2025

Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Income
Donations
328
328
1,028
Activities Income
36,072
36,072
26,900
Other Income
650
650
1,765
Total Income
36,722
328
37,050
29,693
Expenditure
Raising Funds
Charitable Activities
38,071
38,071
30,894
Total Expenditure
38,071
0
38,071
30,894
Net Income(Expenditure)
-1,349
328
-1,021
-1,201
Reconciliation of Funds
Total Funds b/fwd
24,874
Total Funds c/fwd 23,853

7

Balance Sheet Annual Report and Accounts Year Ended 31[st] August 2025

2025 £
2024 £
2025 £
2024 £
2025 £
2024 £
2025 £
2024 £
2025 £
2024 £
Fixed Assets
Tangible Assets
0
0
Current Assets
Debtors
0
0
Bank Account
23,853
24,874
Total Current Assets
23,853
24,874
Liabilities
Creditors due within oneyear
0
0
Net Current Assets
23,853
24,874
Net Assets
23,853
23,853
The Funds of the Chairty
Unrestricted Funds
23,853
24,874
Restricted Funds
Total Funds c/fwd
23,853
24,874

Charity Savings

At the start of the 2024/25 academic year FoLPS opened two savings accounts to improve the income available from these reserves. These accounts are broken down below:

Commercial Instant Access Account:

1[st] Sept 2024 Starting Balance - £10,000 Interest Earnings - £67.77 Balance as of 31[st] Aug 2025 - £10,067.77

Commercial Deposit Account:

1[st] Sept 2024 Starting Balance - £10,000 Interest Earnings - £243.37 Balance as of 31[st] Aug 2025 - £10,243.37

8

Independent Examination

During the year, the Trustees recognised that FoLPS had exceeded the £25,000 income threshold set by the Charity Commission, which requires an independent examination of the charity’s accounts. This was a new compliance requirement for the Trustees, and we have worked to ensure that the charity meets its obligations in full.

Sourcing a suitable independent examiner who has no links to the school or the Trustees proved challenging. However, we are pleased to confirm that B2B Accountancy have now been appointed to conduct an independent examination of the past three years’ accounts.

This work is scheduled to be completed by the end of September 2025. Once finalised, the examined accounts will be submitted to the Charity Commission and made publicly available through both their website and our own communication channels.

The Trustees are committed to ensuring that the charity continues to comply fully with all statutory requirements going forward.

9

Governance And Structure

Trustees

The charity is managed by a board of trustees, supported by committee members and volunteers. The trustees during the year were:

Governance Structure

FoLPS is constituted as a registered charity and operates according to its governing document (constitution). Trustees and committee officer posts as laid out by the constitution are elected annually at the AGM.

Meetings

Trustees and committee members meet regularly throughout the year to plan events, manage finances, and ensure good governance.

Contingent Liabilities

At the time of reporting, there are no known contingent liabilities

Points to Take Away

Policy

The charity has adopted policies covering:

“FoLPS continues to grow. To sustain this success, we need more volunteers — every contribution of time, no matter how small, makes a difference.”

10

Future Plans

Looking ahead to 2025/26, FoLPS aims to:

11

Acknowledgements

The trustees would like to thank:

Together, we are helping to create a stronger, more vibrant school community for all pupils.

6

Financial Statements

Financial Challenges & Successes

FoLPS has continued to go from strength to strength. The Trustees have worked closely with the School Leadership Team throughout the year to identify opportunities to support pupils and contribute to school resources. We are delighted that in 2024/25 FoLPS was able to spend more money than in previous years, ensuring that fundraising efforts are directly benefitting the children. A continuing challenge, however, is the level of reserves currently held. While this reflects the generosity of the school community and the success of fundraising, it also means that we did not fully spend the budget we had allocated for the year. The Trustees are committed to working with the school to ensure that future spending plans are realistic, sustainable, and make the best possible use of the funds entrusted to us.

Statement of Financial Activities Annual Report and Accounts Year Ended 31[st] August 2025

Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Unrestricted
Funds £
Restricted
Funds £
Total Funds
2025 £
Total Funds
2024 £
Income
Donations
328
328
1,028
Activities Income
36,072
36,072
26,900
Other Income
650
650
1,765
Total Income
36,722
328
37,050
29,693
Expenditure
Raising Funds
Charitable Activities
38,071
38,071
30,894
Total Expenditure
38,071
0
38,071
30,894
Net Income(Expenditure)
-1,349
328
-1,021
-1,201
Reconciliation of Funds
Total Funds b/fwd
24,874
Total Funds c/fwd 23,853

7

Balance Sheet Annual Report and Accounts Year Ended 31[st] August 2025

2025 £
2024 £
2025 £
2024 £
2025 £
2024 £
2025 £
2024 £
2025 £
2024 £
Fixed Assets
Tangible Assets
0
0
Current Assets
Debtors
0
0
Bank Account
23,853
24,874
Total Current Assets
23,853
24,874
Liabilities
Creditors due within oneyear
0
0
Net Current Assets
23,853
24,874
Net Assets
23,853
23,853
The Funds of the Chairty
Unrestricted Funds
23,853
24,874
Restricted Funds
Total Funds c/fwd
23,853
24,874

Charity Savings

At the start of the 2024/25 academic year FoLPS opened two savings accounts to improve the income available from these reserves. These accounts are broken down below:

Commercial Instant Access Account:

1[st] Sept 2024 Starting Balance - £10,000 Interest Earnings - £67.77 Balance as of 31[st] Aug 2025 - £10,067.77

Commercial Deposit Account:

1[st] Sept 2024 Starting Balance - £10,000 Interest Earnings - £243.37 Balance as of 31[st] Aug 2025 - £10,243.37

Independent Examiners Report

FOR:

Friends of Leckhampton Primary (PTA) Registered Charity Number : 1088142

Financial Year End 31st August 2025

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Contents

Section Page
1. Statement of Assurance 3
2. Introduction and Scope of Examination 4
3. Governance and Oversight 5
4. Financial Performance Summary (FY 2024–25) 6
5. Application of Funds to Charitable Objectives 7
6. Treasurer’s Controls and Financial Stewardship 8
7. Conclusion and Recommendations 9

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Statement of Assurance

My report on the accounts of Friends of Leckhampton Primary School (FoLPS) for the financial year ended 31 August 2025, which have been prepared in accordance with the accounting policies set out in the charity’s constitution and the requirements of the Charities Act 2011.

The examination was carried out under Section 145 of the Charities Act 2011.

The work was planned and performed so as to provide all the information and explanations necessary to give reasonable assurance that the accounts are free from material misstatement.

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the accounting requirements of the Charities Act 2011 have not been met;

In my opinion, the financial statements present a true and fair view of the charity’s affairs and are properly prepared in accordance with the Charities Act 2011 and relevant UK guidance for small charities.

It is very apparent that the charity is prospering, demonstrating strong community engagement with sound financial management. The trustees are actively considering continuity planning and implementing practices that enhance the charity’s resilience year after year to ensure that Friends of Leckhampton Primary School remains well-positioned to support future generations of pupils and the wider school community.

Signed:

Zoe Harding MAAT Independent Examiner B2B Accountancy Ltd

Date: 17 October 2025

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Introduction and Scope of Examination

This independent examination has been carried out in accordance with Section 145 of the Charities Act 2011 and the Charity Commission’s guidance set out in CC32: Independent Examination of Charity Accounts. The charity under review, Friends of Leckhampton Primary (PTA), is a registered charity established to advance the education of pupils at Leckhampton Primary School by developing effective relationships between staff, parents, and others associated with the school, and by providing additional resources to enhance the learning environment. The purpose of this report is to review and comment on the governance arrangements, financial management, and compliance with statutory and constitutional obligations during the reporting period.

The examination has been conducted on the basis of the charity’s accounting records, minutes, and supporting documentation supplied by the trustees and treasurer. It is not a full audit and therefore does not provide the same level of assurance as one. Instead, the independent examiner’s role is to consider whether any material matters have come to their attention which might suggest that accounting records have not been kept properly, or that the accounts do not comply with the requirements of the Charities Act 2011. The scope also includes an assessment of the systems in place for financial governance and the degree to which the charity’s activities align with its stated charitable objectives.

In undertaking this examination, reference has been made to the charity’s governing document, the Charity Commission’s Statement of Recommended Practice (SORP) for Charities (FRS 102), and best practice guidance for Parent Teacher Associations. The review also considers whether the trustees have acted in accordance with their legal duties under charity law, particularly with regard to safeguarding assets, managing funds prudently, and ensuring that all activities directly or indirectly further the charity’s educational objectives.

The findings of this examination provide assurance to stakeholders, including the trustees and supporters of Friends of Leckhampton Primary, that appropriate governance and financial oversight are in place to sustain the charity’s good work within the local community.

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Governance and Oversight

This report has been prepared for the Chairman and Committee of Friends of Leckhampton Primary School (FoLPS) in my capacity as Independent Examiner. It is based on the financial statements, Treasurer’s Report, and supporting event schedules for the financial year ended 31 August 2025.

Friends of Leckhampton Primary School (FoLPS) continues to operate as a registered charity under its stated charitable objects:

‘To advance the education of pupils at Leckhampton Primary School by developing effective relationships between the parents, and others associated with the school, and by engaging in activities or providing facilities or equipment which support the school and advance the education of the pupils.’

The committee has met its obligations for governance under Charity Commission guidance (CC3). The organisation maintains appropriate financial controls, dual-authorised banking arrangements, and transparent record-keeping across all fundraising and expenditure activities.

FoLPS continues to meet the Charity Commission’s standards of good governance by ensuring:

The charity’s accounts have been independently reviewed with no material issues identified.

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Financial Performance Summary (FY 2024–25)

The financial records demonstrate a productive and well-managed year, with a wide range of events contributing to fundraising outcomes.

Total income for 2024–25 amounted to £37,050.44, while total expenditure was £38,072.06, resulting in a net deficit of £1,021.62.The small overall deficit arose due to an increase in the school donation this year.

Key Income-Generating Activities

Event Income Expenditure Net Profit
Summer Fair and Raffle £12,711.13 £4,173.56 £8,537.57
Christmas Events & Raffle £10,036.58 £2,972.57 £7,064.01
Quiz Nights x 2 £4,142.00 £1,649.55 £2,492.45
Lido Splash £2,086.50 £928.02 £1,158.48
Sports Day Drinks £913.48 £261.37 £652.11
School Shop £1,726.25 £187.46 £1,538.79
Bag2School £54.00 £0.00 £54.00
School Discos x 2 £3,078.85 £80.16 £2,998.69
Bingo £1,100.00 £555.76 £544.24
World Day Book Sale £123.80 £1.03 £122.77
Years 6 BBQ and Books £ £1,171.43 (£1,171.43)
Other Income/Expenses £1,077.85 £256.65 £821.20
School Contribution N/a £25,834.50 (£25,834.50)
Total £37,050.44 £38,072.06 (£1,021.62)

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Application of Funds to Charitable Objectives and Vision

FoLPS contributed £25,834.50 in direct financial support to Leckhampton Primary School and local

education services.

This included:

Year 6 Activities
Year 6 Residential Trip (Isle of Wight)
£7,500
Year 5&6 Bikeability
£729
Year 6 Yearbooks
£1,047
Year 6 Disco
£200
School Trips
Young Voices Coach Transport
£2,430
School Trip Subsidies (£300 per class)
£4,905
Other Events and Educational Support
Completion of 2023/24 Book Fund
£4,857
School Flexi Fund (resources, gazebos, lunchtime materials)
£3,148
Calm Zone and iQuad support
£600
Staff Appreciation Event (Pizza Lunch)
£250

These funds have directly enhanced the educational and wellbeing opportunities available to pupils and contributed towards the school and their employees.

Priorities for the upcoming year include:-

  1. Rebuilding reserves through continued successful fundraising. Expanding community engagement via flagship events (Christmas and Summer Fairs)

  2. supporting further educational enrichment projects such as STEM resources, library updates, and playground improvements.

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Treasurer’s Controls and Financial Stewardship

The Treasurer has discharged duties responsibly and in full compliance with charity law.

Key controls evidenced include:

Bank reconciliation and supporting documentation demonstrate clear oversight and prudence. At year end 31 August 2025, available funds and reserves were sufficient to maintain operations and planned commitments for FY 2025–26, ensuring the charity’s financial stability.

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345

Conclusion and Recommendations

FoLPS continues to be a well-governed, transparent, and community-driven charity. Trustees and volunteers have effectively managed both operational and strategic responsibilities.

The financial performance in 2024-25 reflects strong community engagement and a willingness by all to benefit pupils of Leckhampton Primary School to the furtherance of their education with reward and recognition.

It is recommended that the committee:

  1. Maintain current high standards of event reconciliation and documentation.

  2. Review reserve policy annually to ensure sustainable levels of working capital.

  3. Revisit and confirm the charity’s objectives at each AGM to ensure ongoing compliance with the Charity Commission register.

  4. Continue exploring new income streams to diversify fundraising sources and support the budgeted commitments in 2025-2026.

B2B Accountancy Ltd : Wellington House, 57 Dyer Street, Cirencester, GL7 2PP Company Number: 09747469 VAT Number:386558345