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2024-08-31-accounts

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name Soho Parish School PTA trustees/ members of On accounts for the 31 August 2024 1097917 year ended Set out on pages 3-14 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 08 / 2024 .

Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have come examiner's to my attention in connection with the examination which gives me cause to statement believe that in any material respect:

1 accounting records were not kept in accordance with section 130 of the Act or 2 the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

14/07/25 Signed: Name: Dani Jacobs Relevant professional qualification(s) or body (if any): Address: Flat 2, 32 Lambs Conduit Street, London WC1N 3LE

1

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

Trustees’ Annual Report for the period

From 01/09/2023 To 31/08/2024

Charity name: Soho Parish School PTA

Charity registration number: 1097917

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 To advance the education of pupils at Soho
Parish Primary School by developing
effective relationships between staff,
parents and others associated with the
school; and engaging in activities and
providing funds which support the school
and advance the education of the pupils.
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 PTA organises events that bring the
school community together to help foster
good relations between all those involved
with the school; and to raise funds to meet
pupil needs and projects being developed
by the school teachers and leadership.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The trustees have had regards to the
guidance issued by the Charity
Commission on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 The PTA transfers grants for general
purposes to the School bank accountant
directly and pays invoices on the School’s
behalf for items the School purchases. All
amounts given to the school are agreed to
by a majority of the trustees by email or in
a committee meeting.
Policy on social investment
including program related
investment		 Para 1.38 The PTA does not invest its capital
balances other than in its current and
saving accounts.
The PTA is reliant on its trustees and
member volunteers to carry out its
Contribution made by
volunteers		 Para 1.38 charitable objectives. PTA will typically
receive help from volunteers at onsite and
offsite fund raising events.
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 In the year 2023-2024 the PTA-organised
events were instrumental in re-building the
school community following the disruption
of the pandemic.
The PTA raised over £29K from donations
and fund-raising events. The fundraising of
the PTA was constrained by the falling roll
of the school, which limited the pool of
parent donors and volunteers.
During this period PTA gave £35,544 in
grants to Soho Parish School towards a
range of ends, including:
-
Special Educational Needs
resources;
-
Classroom equipment
-
Funding for Art activities
-
Funding for School trips

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Review of the charity’s
financial position at the end
of the period		 Para 1.21 At the end of the period the charity held
£17,190.56
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The PTA intends to hold a minimal amount of
reserves and welcomes the opportunity to fund
projects and items that meet its charitable
objectives. The PTA intends to maintain
sufficient reserves to cover:
i)
Fluctuations in cash flow from
operations i.e. interim expenditure
which is required to cover costs before
sales are generated. An example might
be buying food & drink to be sold at an
event.
ii) The amounts to cover the cost of the
website and insurance.
iii) A year of normal annual operating
expenses also includes giving money to
the school to help run book week, art
week, help teachers with small grants
for their classes. Overall, typically up to
£10k.
iv) And any restricted funds which have
yet to be passed onto the school.
Therefore as a minimum, the PTA plans to
maintain reserves of £10k to ensure its
effectiveness plus any restricted funds that still
need to be passed on. The PTA will review this
regularly.
Amount of reserves held Para 1.22 £10,000
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24 This is not applicable as the PTA uses receipt &
payment accounting.
In any event it the PTA has no funds materially
in deficit.
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

Key sources of funding are, typically: The charity’s principal sources of funds (including Para 1.47 any fundraising)

£10-40k in regular donations from parents,
former parents and other supporters of the
school.
£5-20k generated from sales at fundraising
events, such as fetes, raffles and cake
sales.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 The PTA does not invest it capital balances
other than in its current and saving accounts.
A description of the principal
risks facing the charity		 Para 1.46 The main risks facing the charity are:
-
Lower number of pupils in central
London schools affecting our
opportunity to fundraise and recruit
volunteers;
-
Difficulty in recruiting new trustees.
Other - correction to 2022-
2023 Accounts.		 Due to a clerical error, the cash funds at
year end 2022 (31st August 2022) were
under-reported by £1.15. The correct
amount should have been stated as
£40,986.23.
As a consequence, while the net receipts
for 2022 were stated correctly, the cash
funds at year end 2023 (31st August 2023)
were underreported by the same amount.
In order to correct this the cash funds at
year end 2023 (31st August 2023) have
been amended to £25,543.75

Structure, Governance and Management

Description of charity’s
trusts:		 As per the PTA constitution:
1. Developing effective relationships
between the staff, parents and
others associated with the school.
2. Engaging in activities or providing
facilities or equipment which support
the school and advance the
education of the pupils.
Type of governing document
(trust deed, royal charter)
Para 1.25		 PTA UK June 2016 model constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 The PTA is an 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 Trustees are elected in the annual AGM or
coopted by a decision by the majority of the
Trustees at a committee meeting between
the dates of AGMs

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51 Given its low risk and limited activities, the
charity has not felt it necessary to formally
train its trustees. However, the charity asks
new trustees to:
_1._familiarise themselves with the
responsibilities of being a charity
trustee.
2. understand the relevant rules and
regulations
3. disclose any previous convictions
Trustees appointed to officer roles undergo
a period of handover from their
predecessors.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 Like many similar school charities in the
UK, the PTA has chosen to adopt a model
constitution as its governing document (the
“Constitution”). The Constitution follows
PTA UK’s June 2016 model, which has
since been revised in January 2018. The
revision occurred shortly after PTA UK
changed its name to ParentKind1. As there
were no other significant changes, and the
last constitution was only adopted in late
2016, the PTA has not updated its

1 See https://www.parentkind.org.uk. It is worth noting that this organisation has a habit of changing its name, at least twice before in the history of the PTA’s existence. One should expect it to happen again, along with an updated constitution. There is no need to change the constitution with every name change, but aim to review every 5 years.

constitution to minimise paperwork. It may
do so in the future.
Among other important things, the
Constitution sets out:
•
The PTA’s charitable objectives -
listed below in section C
•
Trustees – legal minimum number
of trustees to form the Committee is
two, but the recommended
minimum is three officers: Chair,
Treasurer and Secretary. The PTA
always seeks to appoint these
officer roles at its AGM however
Trustees can be added if the current
Trustees unanimously vote to add
them.
•
Committee meeting rules – at least
three meetings to be held per
annum, quorum of 50% provided 3
or more trustees on the Committee.
The PTA aims to hold at least one
Committee meeting every school
term.
•
Members – all staff and parents or
carers of children attending Soho
Parish School are members of the
PTA.
•
General meeting rules – at least one
to be held every calendar year, the
AGM. The PTA usually holds its
AGM just after Easter (April/ May)
so that new Reception class parents
will have had time to settle in, get to
know the School and may wish to
get involved and put themselves
forward as potential Committee
members.
Relationship with any
related parties		 Para 1.51
Other

Reference and Administrative details

Charity name Soho Parish School PTA
Other name the charity uses “Soho Parish PTA”or“PTA”
Registered charity number 1097917
Charity’s principal address 23 Great Windmill Street
London
W1D 7LF

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee (if any)
Melissa McIntyre
Michelle Sotheren
Malin Ryden
Pedro Ramos Pinto
Oliveira da Silva		 Treasurer
Grace Nicholls-
Iggulden
Hannah Katherine
Marshall
Sakura Mori

– 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		 n/a
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects		 n/a
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets		 n/a

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) 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)
Position (eg Secretary,
Chair, etc)
Date
Pedro Ramos Pinto Oliveira da
Silva

Treasurer
09/07/2025
09/07/2025

Soho Parish School PTA 1097917

CC16a

Receipts and payments accounts

For the period 01/09/2023 31/08/2024 To from

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest £		 Unrestricted
funds
to the nearest £		 Restricted funds
to the nearest £		 Restricted funds
to the nearest £		 Endowment
funds
to the nearest £		 Endowment
funds
to the nearest £		 Total funds
to the nearest £		 Total funds
to the nearest £		 Last year
to the nearest £

Donations		 5,845 18,050 - 23,895 17,212
Sales Receipts 4,696 - - 4,696 10,826
OperatingReceipts 626 - - 626 155
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Sub total(Gross income for AR) 11,167 18,050 - 29,217 28,193
A2 Asset and investment sales,
(see table).
-
- -
Sub total - -
Total receipts
A3 Payments
28,193

Fundingto School and Grants Given		 15,735 19,810 - 35,545 39,661
Cost of Sales 1,389 - - 1,389 3,561
OperatingPayments and Expenses 637 - - 637 414
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Sub total ** 17,760 19,810 - 37,570 43,635
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
43,635
- 6,593 - 15,442
- -
7,107.75 40,986
514.56 25,544

Section B Statement of assets and liabilities at the end of the period

CCXX R1 accounts (SS)
Categories
B2 Other monetary assets
B1 Cash funds		 1
Details
Total cash funds
(agree balances with receipts and payments account(s))
Details
Bank Accounts		 Unrestricted
funds
to nearest £
516
-
-
516
Agreement Error
Unrestricted
funds
to nearest £
-
-		 1
Restricted funds
to nearest £
16,676
-
-
16,676
OK
Restricted funds
to nearest £
-
-		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £
- - -
1 - - 6/07/2025
-
- - -
- - -
- - -
- - -
Details Fund to which asset
belongs		 Cost (optional) Current value
(optional)
B3 Investment assets School Water Bottles (Merchandise) Unrestricted - -
Tea Towels (Merchandise) Unrestricted - -
- -
- -
- -
Details Fund to which asset
belongs		 Cost (optional) Current value
(optional)
B4 Assets retained for the - -
charity’s own use - -
- -
- -
- -
- -
- -
- -
- -
Fund to which Amount due When due
Details liability relates (optional) (optional)
B5 Liabilities -
-
-
-
-
Signed by one or two trustees on
behalf of all the trustees		 Signature Print Name Date of approval
PedroRamosPinto 09/07/2025

16/07/2025

CCXX R2 accounts (SS)

2