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2024-07-31-accounts

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CHURCHFIELDS PARENT TEACHER ASSOCIATION

REPORT OF THE TRUSTEES

for the year ended 31 July 2024

The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1104032

Principal address

CHURCHFIELDS INFANT SCHOOL CHURCHFIELDS LONDON E18 2RB

Trustees

Mitra Webster Sharonjeet Matharu

Independent Examiner

To be appointed

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Organisational structure

The day to day operation of the charity is controlled and managed by the trustees.

The trustees allocate funds to the school as and when requested.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

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CHURCHFIELDS SCHOOL PTA

REPORT OF THE TRUSTEES

for the year ended 31 July 2024

OBJECTIVES AND ACTIVITIES

Objectives and aims

The object of the charity is to provide financial support to Churchfields Infants School and Churchfields Junior School, to advance the education of the pupils in the school, in particular by:

  1. Developing effective relationships between staff, parents and others associated with the school; and

  2. Engaging in activities or providing facilities or equipment which supports the school and advances the education of the pupils.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The period proved to be very challenging in terms of money raised, as well as donations paid.

FINANCIAL REVIEW

Reserves policy

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge the funding gaps between spending on charitable activities and receiving resources through fund raising activities and donations. The trustees consider that the ideal level of reserves as at 31 July 2024 should be £10,000.

The actual reserves as at 31 July 2023 were £44,879.72 which is £34,879 above target. These reserves are available for distribution to the schools in the preceding period as and when required.

FUTURE DEVELOPMENTS

The charity will continue to increase reserves through fund raising events.

PUBLIC BENEFIT REPORT

The board have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aim and objectives and in planning the charity's future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives set.

ON BEHALF OF THE BOARD:

Mitra Webster - Treasurer

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CHURCHFIELDS PARENT TEACHER ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 July 2024

2024
Unrestricted
funds
Notes
£
INCOMING RESOURCES
Incoming resources from generated funds
Activities for generating funds
27,597
Investment income
-
Total incoming resources
27,597
RESOURCES EXPENDED
Charitable activities
Miscelleneous expenses
838
Provide financial support to Churchfields Infant School and Churchf
12,674
Governance costs
-
Total resources expended
13,512
NET INCOMING / (OUTGOING) RESOURCES
14,085
RECONCILIATION OF FUNDS
Total funds brought forward
30,795
TOTAL FUNDS CARRIED FORWARD
44,880
2023
Unrestricted
funds
£
9,132
-
9,132
29,718
-
29,718
(20,586)
51,381
30,795

Result of year's fundraising Gifts to schools & other outgoinngs income minus outgoings Total balance we started the year with End position for the year

Bank balance on 01/08/23 29070.69
Cash at home on 01/08/23 1,724
30795.15
Income
Net income from fundraising events 27582
Outgoings
Gifts to Juniors -5875
Gifts to Infants -6799
Miscellaneous expenses -838
-13512
Additional £15 unaccounted for 15
44880.15

The notes form part of these financial statements

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CHURCHFIELDS PARENT TEACHER ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 July 2024

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standards for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to each category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

The cost of charitable activities confirm those incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

Governance costs comprise those costs associated with meeting the constitutional and strategic requirements of the charity and costs linked to the strategic management of the charity.

Allocation and apportionment of costs

Overhead and support costs have been allocated first between charitable activity and governance.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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