2025-08-31-accounts

– Trustees Report Marlborough Primary PTA

Charity Name: Marlborough Primary PTA

Registration Number: 1093375

• Address: c/o Marlborough Primary School, Blenheim Road, Cardiff, CF23 5BU

Trustees

Co-Chairs – Lauren Leach and Megan Jenkins

Treasurer – Alexis Hare

Secretary – Zara Siddque

• Trustees are nominated every year at the AGM where Trustees advise whether they would like to remain in position or whether any other members would like to stand for a position.

• The objectives of the charity are to improve the facilities and environment of the children of Marlborough Primary School in Cardiff and in order to achieve this it undertakes many fundraising activities within the school during the school year.

• Marlborough Primary School has benefited from the PTA in the 2024/25 school year in the form of developing the forest school area, a commitment to providing new laptops and spending on new books for the communal wellbeing library within the school.

• Financially, the PTA are in a strong position, we took a bank account with a credit of £10,000 in September 2024 and this buffer is intended to remain throughout all spending. The PTA carries no debt and it’s only regular financial commitments are a payment for Xero which can be cancelled at anytime and is primarily to generate invoices for stalls etc and to keep a record of the accounts.

There are no funds held as a custodian trustee.

Profit and Loss Marlborough Primary PTA For the year ended 31 August 2025 2025 Turnover 100 Club- income 930.00 Donations 8,241.38 Incomefrom Events 25,216 68 Interest Income 34.27 TotalTurno¥er 34,422.33 Gros5 Profit 34,422.33 Administrative Costs 100 Club-outgoings Audit & Accountancyfees Event Expenses General Expenses Purchases forschool 140.00 13.28 6.862.92 509.40 7,965.79 Purchases of Equipment 1,354.91 162.OD TotslAdministrativeCosts 17,008.30 Operating Profit 17,414.03 Profit on Ordinary Activities Before Taxation 17,414.03 Profit after Taxation 17,414.03 Profitand Loss Marlborough PrimaryPTA Pageiofi

Marlborough Primary School PTA

Independent Examiner’s Report for Year Ended 31 August 2025

Executive Summary

Following an independent examination of the Marlborough Primary PTA for the year ended 31 August 2025:

• All transactions reviewed were reconciled to the accounting records provided.

• The year-end bank balances were verified and agreed to the supporting bank statements.

• No material concerns were identified during the examination. The financial records and supporting documentation were found to be in good order.

• The PTA continues to maintain a healthy financial position and generated a surplus during the year.

The PTA generated income of £34,422 and incurred expenditure of £17,008 during the year, resulting in a surplus of £17,414. Total funds at 31 August 2025 amounted to £28,594.

Key Observations

• Fundraising events continue to be the PTA's principal source of income, generating £25,217 during the year.

• Donations of £8,241 continue to provide valuable support to the PTA's activities.

• Significant expenditure was incurred on purchases for the school totalling £7,966 and equipment purchases of £1,355, directly supporting pupils and school activities.

• The PTA closed the year with cash balances of £28,544, providing a strong level of reserves for future activities and projects.

• Accounting records have been maintained using Xero accounting software, providing a clear audit trail and improving financial transparency.

CAPO Digital Accounting Ltd Company No 12903587 The Uplands 48 Blackwood Road, Pontllanfraith, Blackwood, Caerphilly, United Kingdom, NP12 2BW e-mail: [e-mail] Tel No: 07799 435 922

Recommendation

The PTA remains in a strong financial position and has increased its reserves significantly during the year.

It is recommended that the PTA continues to:

• Maintain accounting records using cloud accounting software.

• Monitor fundraising performance and event expenditure.

• Retain an appropriate level of reserves to support future school projects and activities.

• Continue maintaining supporting documentation for income and expenditure to ensure a clear audit trail is available for future examinations.

Income and Expenditure Account

The figures below summarise the financial activity of the PTA during the year ended 31 August 2025.

Income and Expenditure Account

For the year ended 31 August 2025

Detail	Income (£)	Expenditure (£) Surplus / (Deficit) (£)	Expenditure (£) Surplus / (Deficit) (£)
100 Club	930	140	790
Donations	8,241	-	8,241
Fundraising Events	25,217	6,863	18,354
School Purchases and Equipment	-	9,321	(9,321)
Administration and Other Costs	34	685	(651)
Total	34,422	17,008	17,414

Totals above are based on the management accounts in Xero and may differ slightly due to rounding.

Balance Sheet

As at 31 August 2025

Accumulated Funds

	£
Balance Brought Forward	11,180
Surplus for the Year	17,414
Balance Carried Forward	28,594
Represented by:
Assets	£
Commercial Savings Account	27,034
Treasurer's Account	1,510
Accounts Receivable	50
Total Assets	28,594

Represented by:

Analysis Statement

The financial activity within Marlborough Primary PTA during the year shows:

• An overall surplus of £17,414 for the period.

• Strong fundraising performance and donation income.

• Significant investment in school resources and equipment.

• Positive cash balances and healthy reserves at the year end.

• Sufficient funds available to support future educational activities and projects.

The increase in reserves during the year places the PTA in a strong financial position and provides flexibility for future spending initiatives.

Basis of Independent Examination

This independent examination has been conducted under the terms agreed between the PTA and CAPO Digital Accounting.

The trustees are responsible for maintaining accounting records and ensuring that the financial statements accurately reflect the transactions of the PTA.

As Independent Examiner, my responsibility is to:

• Examine the accounting records provided.

• Review supporting documentation and reconciliations.

• Consider whether the accounts are consistent with the records maintained.

• Consider whether any material matters have come to my attention.

This examination is substantially more limited than a statutory audit and therefore does not provide the same level of assurance.

Independent Examiner's Statement

Based on my examination:

• Proper accounting records appear to have been maintained.

• The accounts are in agreement with the accounting records provided.

• The year-end bank balances have been verified against supporting statements.

• Receipts and payments reviewed were properly recorded.

• All explanations and information requested during the examination were made available.

In my opinion, the financial statements provide a fair summary of the transactions of Marlborough Primary PTA for the year ended 31 August 2025.

Signed:

Carl Postians MAAT

Senior Accountant, CAPO Digital Accounting Date: 30 June 2026