## Trustees’ Annual Report for the period From 1[st] September 2023 Period start date To 31[st] August 2024 Period end date Charity name: Robert Piggott Primary School PTA Charity registration number: 1112389 ## Objectives and Activities ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The objective of Robert Piggott Primary School
PTA is to advance the education of pupils in the
schools in particular by:
(a)
Developing effective relationships
between the staff, parents and others
associated with the schools.
(b)
Engaging in activities or providing
facilities or equipment, which support
the schools and advances the
education of the pupils.
In furtherance of these objectives the Robert
Piggott Primary School PTA will organise social,
educational and fund-raising events.| |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 run a number of events throughout
the year, some of which are open to the public
(mainly our local community and nearby
communities) and others which are available
for the school community only.
Public events in 2023-24 included: Christmas
Fayre, Team Super schools, Christmas cards,
Bags2Schools, curry & quiz event, classical
concert, fun run, Wargrave Festival – Ibiza
classics, one off donations, match funding, year
6 pool party, plant sale.
Closed events (i.e. for the school community)
Team Super schools, school disco, non-uniform
days, cake sales, 2ndhand uniform sales, ice
cream sales,sports day, year 6poolparty.| |Statement confirming whether
the trustees have had regard
to the guidance issued by the
CharityCommission onpublic|Para 1.18|The trustees of the PTA have had regard to the
guidance issued by the Charity Commission on
public benefit.| benefit ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment
including program related
investment|Para 1.38|| |Contributon made by
volunteers|Para 1.38|| |Other||| ## **Achievements and Performance** ||SORP
reference|| |---|---|---| |Summary of the main
achievements of the charity,
identfying the diference the
charity’s work has made to the
circumstances of its
benefciaries and any wider
benefts to society as a whole.|Para 1.20|At the beginning of the period, we set a
fundraising goal of £30,000. At the end of the
period, we actually raised £33,319 for the
school and its pupils. Accounts on page 13-20
below.
With this money we funded many high cost
projects for the school including:

signifcantly improving the
playgrounds, school grounds.

providing new IT equipment;

providing new reading books in line
with the school’s chosen phonics and
reading programme;

renovatng and furnishing a nurture
room;

providing new sports and PE
equipment; and

funding buses to local enrichment
events for the pupils.

Purchased much needed play ground
equipment

Funded learning equipment such as
art, sensory resources, PE and general
classroom resources.

Funded a planetarium experience and
end of year magic show for all the
children to enjoy.| Our events were very successful and had a very positive impact on parents, children and the wider community. The head teacher commented at the end of the year that “These events raise a phenomenal amount of money but more than that, they bring our school family together”. The school governors expressed the appreciation to the PTA, volunteers and community for amazing fundraising efforts. ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectves set|Para 1.41|| |---|---|---| |Performance of fundraising
actvites against objectves set|Para 1.41|| |Investment performance
against objectves|Para 1.41|| |Other||| **Financial Review** |Review of the charity’s
fnancial positon at the end of
the period|Para 1.21|The charity raised £33,319 in the academic year
1stSept 2023 – 31stAugust 2024 through parent
donatons (specifc donaton for infant school
sensory room refurbishment), event
fundraising, sponsorship donatons, match
funding and individual parent contributons.
This year the fnancial accounts are prepared
on an accrual basis. Accrued cost £3,518 as per
CC17 Accruals accounts SORP FRS102.
The charity carried forward a balance of
£27,256 from the previous academic year.
The fundraising costs in the academic year 1st
Sept 2023 – 31stAugust 2024 amounted to
£15,742.
Separate material item of expense: Accrued
cost for 30% commission due to Wargrave
Festval - Ibiza event £3.518
The PTA funded £41,000 worth of school
improvements and pupil learning
enhancements in the academic year 1stSept
2023 – 31stAugust 2024.
At the end of the academic year 1stSept 2023 –
31stAugust 2024 the charity held £23,364 in the
bank.
Total funds carried forward: £19,847 (for
further improvements to the school grounds,
learning resources, subscriptons (for enhanced
learning in school), music resources and extra
curricular resources to enhance the pupil’s
learning experiences.)| |---|---|---| |Statement explaining the
policy for holding reserves
statng why they are held|Para 1.22|The Trustees have agreed on a policy of
retaining a sum of £2,500 as a ‘bufer’ for the
charites accounts as a precauton against
unexpected costs and expenses.
The remaining balance held in the charity
account at the end of the academic year 1st
Sept 2023 – 31stAugust 2024 is retained to be
spent on further improvements to the school
The following projects are antcipated in the in
the academic year 1stSept 2024 – 31stAugust
2025:

Further improvements to play grounds.

Contnuous fundingof required| |||learning resources.

Resources for curriculum subjects not
previously funded by PTA. Both schools
(RE, Science, Geography, History, PSHE,
Music).

School Trip – Bus hire/travel

Improving and allowing extra curricular
actvites through PTA funded events
for the children to enjoy.| |---|---|---| |Amount of reserves held|Para 1.22|£19,847 to be used in the next academic year.
This reserve will be used to enhance the
children’s educaton and help provide learning
materials and provide some opportunites for
the school to arrange extracurricular actvites
for the children.| |Reasons for holding zero
reserves|Para 1.22|N/A| |Details of fund materially in
defcit|Para 1.24|N/A| |Explanaton of any
uncertaintes about the charity
contnuing as a going concern|Para 1.23|No uncertaintes identfed| ## **Additional information (optional)** You may choose to include further statements where relevant about: The charity’s principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Other ## **Structure, Governance and Management** |Descripton of charity’s trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Consttuton developed in conjuncton with the
PTA UK guidelines in force as at 21 May 2013
and adopted at a meetng held at Robert
Piggot Junior School on Tuesday 21stMay
2013.| |How is the charity consttuted?
(e.g unincorporated
associaton, CIO)|Para 1.25|The charity is a registered charity with the
Charites Commission with charity number
1112389 as an unincorporated associaton.| |Trustee selecton methods
including details of any
consttutonal provisions e.g.
electon to post or name of
any person or body enttled to
appoint one or more trustees|Para 1.25|The consttuton provides that all members of
the Commitee are eligible to be trustees of the
charity for Charity Law requirements and have
control of the charity, its property and funds. A
minimum of 2 trustees are required to be
appointed by the Commitee.
The appointed trustees of the charity are (re-
appointed for 1stSept23-31stAug24):

Rowena Clark (Co-Chair of the
Commitee of the charity for the period
1 September 2023 to 31 August 2024);
and

Eva Eriksson (Treasurer of the
Commitee of the charity for the period
1 September 2023 to 31 August 2024).
The Trustees were appointed at the AGM 2
October 2023 by consent and a vote (by way of
show of hands).| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the inducton and
training of trustees|Para 1.51|| |---|---|---| |The charity’s organisatonal
structure and any wider
network with which the charity
works|Para 1.51|| |Relatonship with any related
partes|Para 1.51|| |||| Other ## **Reference and Administrative details** |Charityname|Robert Piggot PrimarySchool PTA| |---|---| |Other name the charityuses|| |Registered charitynumber|1112389| |Charity’s principal address|18 Beverley Gardens, Wargrave, Reading RG10 8ED| ## **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.
21.
22.23.
24.
25.26.
27.
28.29.
30.
31.32.
33.
34.35.
36.
37.38.
39.
40.41.
42.
43.44.
45.
46.47.
48.
49.50.
51.
52.53.
54.
55.56.
57.
58.59.
60.|**Trustee name**|**Ofce (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body)**
**enttled to appoint trustee**
**(if any)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| ||Eva Eriksson|Trustee|2 October 2023 – 31
August 2024|Robert Piggot Primary
School PTA| ||Rowena Clark|Trustee|2 October 2023 – 31
August 2024|Robert Piggot Primary
School PTA| ||Rowena Clark|Co-Chair|2 October 2023 – 31
August 2024|Robert Piggot Primary
School PTA| ||Eva Eriksson|Treasurer|2 October 2023 – 31
August 2024|Robert Piggot Primary
School PTA| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Corporate trustees – names of the directors at the date the report was approved **Director name** N/A Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole**
**year**|| |---|---|---| |||| |N/A||| |||| ## **Funds held as custodian trustees on behalf of others** |Descripton of the assets held
in this capacity|The charity holds the sum of £9,861.51 on behalf of the
Wargrave Lido Community.| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|The money was fundraised by the Wargrave Lido Community to
go towards the costs of building a lido in the local village.
The Wargrave Lido Community does not hold its own bank
account and requested the charity’s assistance to hold the funds
on its behalf.
The objectves of the charity include engaging in actvites or
providing facilites or equipment which advance the educaton
of the pupils. Having a swimming pool in the village would
signifcantly further the educaton of the students at the Robert
Piggot Primary Schools for the following reasons:

Enable the school to fulfl its objectve relatng to
swimming set by the natonal curriculum

Provide facilites for the children to partake in physical
actvity promotng healthy lifestyle

Save money for the school/charity in paying for buses
which are currently required to transport the children to
other local swimming pools. These funds can now be
reallocated and spent on other items which support the
school and advance the educaton of the children.| |Details of arrangements for
safe custody and segregaton
of such assets from the
charity’s own assets|The Wargrave Lido monies in the sum of £9,861.51 are held in a
separate designated bank account of the charity. They are
clearly separate from the funds of the charity and therefore
ringfenced.
Any payments made in or out of the charity bank accounts
require dual approval. The appointed Trustees of the charity
are the individuals authorised to operate the charity bank
account, are fully aware of both the ringfenced monies and
their dutes and obligatons as trustees of the charity.| ## **Additional information (optional) N/A** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **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** Eva Eriksson (electronic signature **Signature(s)** Rowena Clark (electronic signature) Eva Eriksson **Full name(s)** Rowena Clark **Position (eg Secretary,** PTA Chair (2022-2024) PTA Treasurer **Chair, etc)** **Date** 20/10/2024 17/10/2024 CHARITY COMMISSION FOR ENGLAJ4D AND WALES Robert Primary Schod PTA Chanty No 1112389 Annual accounts forthe eriod Penod stsrtd*e Period end date 1st Sept 2023 31st Aug 202 Section A Statement of financial activities Prlor year funds 1 SeptJ15t Tolal fvnd$ Aug 2023 Rewmrnended categories by activity Unie5tricted fuDd$ inci)me En¢￿￿Trent lund5 ful￿$ Ineomlng resoureès (Note 3) c(¥re alld end(tywwtsfronr F01 F02 F03 F04 F05 13.496 134 17.160 Charrtats￿ acbvths S02 0thertrad￿g Yeslm8nts SD3 39,082 39.082 S04 Separote materd *ernof iict4n2 sos Total Rtsourees expended {Nthe 61 Expen￿thre￿.. R8¥Mg fund Charrtats￿ acbvtrs SV7 52 578 52.578 44 339 15.742 15742 11.224 S09 Separate tsmofe￿n￿e 3[￿ tomrnission costac(Tued S(*ool proieLts Fundeoto 31st Jjg 2024 S1Q 3,518 S11 40 728 59 988 40 728 59.988 42 699 53 923 Total S12 N•t incom•llexp•nditur•l beforn inv•stm•nt gainslllosses} S13 7,410 7,410 9.584 Net 9￿￿￿1￿￿￿eS1 an ￿VeStr￿ntS $14 Net incomellexpenditur•l Extraordinary items Transfers bets¥een funds Oth•r r•coqnis•d gainsll1055e5}.' S15 7,410 7,410 9,584 S16 S17 G&m3 and bsses on re¥o*J*Jn of f#ed asiets futhe c*vWs own Me Other S18 S19 Net mov¢m¢ntin fvnds 7.410 Reeonelliati¢>n offvnds.. Total brDU9ht forward 31st Aug 2023 27 256 19847 272 19 847 36 840 27 256 Total funds Gani•d fonvard Rctro- Pl￿01t pri￿r￿ &-hool PTA (HARIIY (OMMISSK FOR ￿[l￿DAN0￿1 1112A9 Section B Balance sheel fun rur Fixed assets FU3 FQ5 InLingibl• ass•ts Tanolble assets INut• 151 (Not• 161 INote 17) Totsiflx•das$4ts e05 Curreni assets Stocks IDves¢ments (Notr 111 (Note 19Tr Inv•5tsngnts Cash atbankand In hand (Plote 241 TolalcvFrEnta55ets B10 23 Creditor5= ￿Our￿5f￿lli￿q du• thln ¢Jne year (Note 2UI 3518 3518 19847 19847 Totsla55etsle55 CUnEntlia&liDE5 È13 19.847 19847 Creditors." amounts ralllng aft*ron• y•ar (Not• 201 Pmlsk)nsfor IkbllM•s rotalnetassetsorllabllld•s 19.847 19.847 Funds olthecharfty Endo*TrfentfrJndslNote 2n R45rrictqd incuffl•fund5 Unrestyi¢ted lunds Revaluadon res*r¥e 19.847 19.847 19847 19847 SOFAS22 D*eL E¥aEnkss E¥aEnkss 1711&2024 S?cbon t Note 1 Bo6b&olprep•r•don rt*vart nrwsii0v￿ateo YÈS Yes Yes FRS 102" -TIGk35AiyO￿ 1.2 G￿ngc￿nC•M kne1p1￿ asl0tt￿efKlÈYSth￿ toncem 1.3 Chaw•of•ccouthg Yés" WA w￿￿*￿.3.￿FRS 102SORP. ch￿5 ID accou￿1￿Je*lrn￿ESt￿￿c￿￿￿￿￿￿￿￿Jl346FRs I￿50 P¥A Yes. ￿ewed Thecharrtyhold5th25umofÈ9.86ISionthhalfDfthe Ba￿È hèkl al egtp pjny Iyesor Th ThÉ &¢¢￿￿l￿￿dT¢Q￿tr5wth¢¢h4rrtV.$¥SSIStr￿ce￿holoIh¢ tundson rt5Lthllif ThÈDbJtctr4￿DfthEihalllY I￿lUthen￿51￿Ina￿￿vttleS 5￿￿￿ntsatthE Rdj2rtPiiiDttPtimary5ch￿lSfQTthe En•blrihp5(hppitsfvi+il itsobicdiwt Prtyi&f•¢ilrtrSbrttrEhild￿￿wJrtV￿Y sa￿Th￿fOrth￿5(h￿ll(hartyin￿a¥inl thweFOrefIn￿1￿e& ql ear ToLIl Section C Notes to the accounts Note 10 Detalls of certaln Items of expendtiure 10.1 F••s for •Mminalion of th• accounts Please pmvide detai15 of the amountpaid ftirany Statutory external scrutiny of a¢¢ounts and other ser¥i¢es provided by your independent examiner. If nothing was paid please enter ￿. in the appmpriate box(es). This y•ar Last year Ind•pend•nl •xamin•rfs f••s 100 Assurance services other than audit or independent examination Tax advisory fees Other fees {for example: financial advice. consultancy. accountancy services) paid to the independent examiner Section C Notes to the accounts (conti Nots 20 Creditors and accruals Please eomplete this note rf the eharity has any ereditors oraeeruals. 20.1 Anatysis of creditors Amounts falllng due V4Tthin one year This year Last year Amounts falllng due after more than one year This year Last year Aceruals for grants payable Bank loans and overdrafts Trade credilors Payments received on account for conlracts or performanceqelated grants 3.518 Accruals and deferred income Taxalion and social security Other creditors Total 3,518 Section C Notes to the accounts (conti Note 21 Provisions for liabilities and charges Please eomplete this note if you have ineluded in ¢hai?ty eXpend{ty￿ any pmvisions. A provision is made when the ¢hartty has a Ilability of uncertain tlmin9 oramounL 21.1 Mov•rn•nts in rKognis•d provis•ons and funding commitin•nt during th• p•riod This year Last year Balanc• at th• start of th• r•porting period Amounts added in eurrent period knounts charged against the provision in the current period Unused amounts reversed during the period Balance ai the end of the reponing period 3,518 3,518 21.2 Please provlde.. - a brief deseription of any obligations on the balance 5heel and the expected amount and timing of resulting payments" This year A of PTA eventprofit due to be paid ro anotherlo¢al ¢hai?ty. Paymentmade 2nd October 2024 at a value of £3518. Last y•ar - an indieation of the uncertainties about the amount or timing of those oufflovts., and N/A - the amount of any expected reimbursemen( stating the arnourrt of any asset that ha5 been recognised for that expected reirnbursement Thls year Lasi year 21.3 For any funding commitm•nt that is not rècognised as a liability or provision. provide delails of cornmitrnent made, the time frame of that commitment any performance-related conditions and details of how the ¢ommibment V4ill be funded (with contracts for capital •xp•ndrtur• separat•fy identified)- £820 PTA committed to fvnd s[X)rt￿￿aYgr0￿nd equipment Not Fwded for as the charity has receNed new Wofities fv the year HOW￿(. the chanty has the funds to meet this otligation rfthe school adds rt to the new ear Otrtities 21.4 Where unrestrictèd funds havè been designated to a fund comrnitinen( please di%10s• the nature of any amounts dèsignated and the Ilkely tlmlng of expendhure. thJriThJ acadeftNc year 1s1 Seo 2024- 31st 2025 Section C Notes to the accounts Icontl Note 24 Cash at bank and in hand This y•ar Last year Short terni cash investrients (less than 3 m¢)nths maturity date Short terni deposits Cash at bank and on hand Other Total 23.364 27,2 23.364 27,2 Robert Piggott Primary Schools PTA Constitution 2012-13 (Devekn￿ In ¢onjuncUon wilh the PTA UK guidelines. 1. NAME AND ADDRE8S R¢knrt P¥gott Pth¥y SclK¥Jls wfA (RPPSPTAI. Hw•by foforrnd kn as Ass¢xl*' Rob8rt Piggott Infanl Schcd. Bevety Gardens. Wargrave RG10 8EO R¢Jb8rt Pwott JunK* S¢hoc4. SCI￿ H￿. Wwwave. RG10 bl Engagry in actsvilyts or sYov#ling facths c* equrrt xl¥J)18 and athanctt tr* e￿l￿a￿ of the pupE5 elents. EMBERS 3 1 Membws Rob•rt PwAt Prmwy Sch)ols PTA •) Parwts. guardians ￿ carern of any pupl ¢urr•nlty atterwJin9 ihe 3 2 El*JiNty lor membefship crf wll cease *y day 11 thikj leaves thé s£hr￿S lun*s they we servY4 4$ w elthl C(xrwthl fr¥ slaff 3 3 Th• AssOc￿bOn ￿tainS to exckKle apF*&* trk3t ihey. w any ThE CO¥MfTT 4 1 T￿ management of the Associ*xin $haTh b• v•sW in a c(mml*e. The C(#nmilee rewesenl 811 memiws aThJ COrfLSt of M•mbws ¥ftK* SUFfAXt A55(xth￿ ty crrnllTrJ to rngular 4 2 All momt*ts ol th• Commthe we lo t¢ tr￿lE￿ crf ts RPPSPTA Ch•ty fty Charty L•*T u¥ém•nts and have ￿trol of wLyerty •)J Iwth. A mymn￿l d tax> tru5tee8 W be apwnted by Ihe Commrttsè RPPSPTA Comlilul June 2013 4 3 mknknum numter ol •￿e*d Commrt*e rhil t* 5 IF￿) Treasurer. s￿retary. Chay. Vre Chaw and CLwnrnun¢ai*xs CLMmmthe memter51trustees may include. but r￿1 be kntled to. Pw•nt Rewegenlats¥e. Swmry Po co￿(11nal0r and Ewit Organizer as necessary. Outgofflg Commrtkne memtwthstee5 *iH *50 be requwed to conlnu• ￿ a 'sh&Jow an 34 M￿1th F￿d after tt* AGM tt) for a handw wnth wKom4vJ CmnllO0.. 0￿goIng tsnmrttee m•nD¢fS ¥￿1 bè rM*t xpenses linclthling aThJ tr8¥eS ctA5} tr* ofthe AJsooalxY*. 4 6 The He•J T¢**r ol the tclb)ol (¢* hlstyw r8ryegentati￿ ol •tsffj $h*l also h a n(Tr e￿d offcer ol Iht Commbttaé. a fola that t*)08 antsl bery a Tn 4.7 A memberttw5tee autcffiaw ceases ts) be a c￿M￿a momtwllnjstee rf She al Is dsqualified under s¢¢th'¢y) 72 d Charths Acl 1993 as amwthd by ihe Charths kl 2( from acbng as a Charity tnJ5tee bl Is IrKapalle. whetttèr ménkiiy or F*ysr*. of Iw 04￿ affws c> Is absent from three cctn5ecutNe rneetwYJs dl C•asè$ ty t>• a Mèmbef ol th• AsscJulany and xt in temis 4reed by Commilkno. 5.2 To mak8 Rul85 cOn5￿te￿I wth IhL% c¢xstth￿ Ccffimthe sthcsrnl*es. lo in 6 1. 1 ordin￿ m8etmgs of the AssrKiabw be heky al knt orK• e￿h le￿ arKI atr Vernbers are entmleo to atterKI Tl* purFQSO ol Orf•n￿ meetmws *il Ir￿￿e. bul not be hmrted to F4annmg 6 1.2 Nottt ol •) tydwbary me*. sp•ufyr¥ th6 dae. trne kKOIKm f*ll bts maj8 in wrtrq lo al 6 13 A wonm is rwjwed at an meeiry Ihè n￿b￿ of 81 le05t J¢e the number of Commrtiee olkn at Ihe slart ofts meetrrvJ 6 14 Every rr* ts dfK*le(l ty a call by Ch•f lor Ihaw Tr)mThtod d8pJty) atso h(*J5 Ihe casthry ¥oie 6 1 S Minules orduw m•tsbry wil be tthen arKJ dts1riby￿d lo al meelyig atteTrJM A copy will h150 be made *ailable lo the Heal lor thew desgnaled representalrye stsffj. P4•2016 2013 6 2.2 A 014 Comrnthe membwsthrn￿ at th• Chaw or W¢e Chairl Shal 8 2.3 ￿1 Cc*nmlllee memb¥thJslaes shall have Vthith thé ex¢•pkni d the Char {or ther n(xnin*¢d deputyl 0150 tho ¢0¥tsry ¥(*e. 6 2.4 Stthld a Commrttee memberltruslèè have any PWSLN)al inler•sl m a matter bew (1￿U58&j, il 8xpect*d that they d•cl¥• thr•st and laa4* lo￿ or rnt tske pwt in any vot• necessary. 6.2.5 Minutss trom a ¢h)s¢d Commth• m8* w41 be ￿￿Lrtod kn •1 CcAnmfftee Annual G 6.3.1 The hnnual Gènw* shal b• hell m lh• to i¥•1￿1 r•m I￿(*￿9 financial ￿pOrts) trom the year and to ekct C(MnmitEeo membersltruslees ccrfnmg year An independent axamner ty authtx •Jr ts Ass(X4￿ be aFwnW rf neeesw. 6 3.2 Th• AGM wlll be cansidw•d k) the condth as paragraph 8. 1.3 6 3.3 Al parants and stsff St￿11 be invrtgd lo *leTrl AGM li T￿l￿1￿J, at laast 21 days In ￿vance al Ihe m•èliNJ. 6 3 4 Nofflinakns ty *Don to the Ceffimitlèg be invled ￿ adv￿ of the AGM may be m>Jg ty any Member of the AS5￿m￿)n arrtl s&cK)Oed ty S￿h musl have th• ￿l$eIrt ol n*>ninee N¥￿￿￿a￿On8 may te m•Je (Y ty) ts Chaw at any Iffi• I prc¢es$ has been Comp*￿1. 8 3 5 Nomina￿On$ for Incoming eknt&l Commthe F¢srtKYb5 be aTrrrf￿nCod at the AGIA and the ne•Y Committee rnemter5 e*cled in apwopn*ly VolyvJ shall LE done by show ol In th• •v•nl of a lie. ￿ additsc¥￿ Commln•e P)$rt￿ tteal•d lo akn¥ loth ￿rn￿led M8mt*rs to serve M the Cwmill8• 6.3 6 If Tr) rvninaf*)ns or an Insufft￿nI number aré telcAe the AGM. Memtws kvesenl may nominate a person, Iher ￿sen( and that may te appoint&J by a majyty ¥ots or 6.4. 1 An Exlraordinwy Gene￿ m￿n9 may be caLknI at Ihe dwel￿ of the elthd Commfflee m*TrbefS or al the request ol ) minimum of 20 Mèmbws ThL% request mu51 be m*J• #) submrtt•d to Ihe c￿mrtlee Chaw sts￿n9 Ihe obJectNe of the st*c￿l meeknn9 8.4.2 Notu 0121 day5 m￿t be 9￿￿ lo all Membws of wy EGM. 6,4.3 Twenty membgrs (to in¢lude a MIn￿uM of S C(ffimrtlee members •TrJ rew8sentatKJn from both parents and leachersl shall conslilule a qu¢yum lor the wrF*)5es of passiry reSO￿l￿3 Put to a EGM. 7. RECORDS & AccouNrs 7 1 The Cornmrtto• Tr••surer shall k•8p expeThJrtwe 8nd rnust compty *ith the fequirefflents of the Charrtjes Act 1993 a$ amerbjed by the chan1￿$ Act 2￿ 10 keep RPPSPTA Jun8 2013 PwJolO indeperthnl exaffl￿￿ 85 rquwed InSp￿n by any ￿￿tser cl tr* Asx¢o1th 7.3 Bank aecoLbnts shal be opera￿1 namé of thè *ssttk•tr)n and Wrthd￿ sw be m signato￿$ 7.5 The property and funds of lh8 A88(Kiaim must be used fvr w￿￿n9 ol V 7.6 All rnoney shal be spent at lh8 discretK)n of th8 Head Teth of the School ￿ c(KMil81Th agie•m•nt slaff aThJ thè Commrtte8. T￿ Commit￿@ wll as3isI the He&J Teth pl￿Vrement prcce55 to ensure A5xrot￿n lund5 are sperf Lxonom¢* and pods s•r¥K•s ¥• acquired from th8 communtty and m￿be(S wherever F¥)5sd)k 8. GENERAL 8 1 The A$￿al¢￿ shan lake labllty •KI insur￿* k) c(r￿ Is 8 2 Assotsatrt)n thai thé H•*J T•achr ol t￿ Sch￿1 SI￿￿1 have the ol on fundraffJing acbwl*s al h1￿her sole th5¢r•￿. 8 3 No altefatKJn to tho ¢￿Sutu[t￿ may bo m&Je except at the AGM w a special meetwy calleil I Ihis pvrpose MIerat￿$ shalt thè assent of thirds of Ihe Members present arKI 4vtYig al an AGM or EGM In Ihe event of a s$￿ vc4e. fv ChaThian shal have Ihè cas¥n9 8 4 Any mattw nol *)r kn lh• C0nsb'bJl￿ shal be deal by thp **K dec￿lOn shall be d￿e￿ fin￿. 9.1 Th8 AsSCwt￿n may te dwcknj by a ￿sOlUt￿n prEsenttrJ al an EGM or an AGM T*tr*e this s In Ihe of tho nxetry. T1￿ Trsolvlw rn￿t havè tho •Jr•ement of two Ifwds of NDtng and musl gNe w)str￿1￿)rL% dsFc6al ol any ass* aftu tr* d•tts kabdilw ol th¢ 9 2 Any assets ￿main￿￿ on diSsc4ut￿ ol the As￿lat￿)n after s*fyry wy ouisl*dry d•bts * liabil￿.•¥ shall be given to the sched ft>T Ihe benefft of Ihe chltsen 9.3 The Ctynmittee must nobfy tr* Clwty Cunmissw el •ry ¢hws lo ts AS&xIati￿'s *AIIry ly) Règtslw of CharrtJO5. Rthrt PW Jwwx SchLKI. T• 21. W 2013. In• K•lty, S•c¥kni Akv Robert Piggott Primary School PTA Charity No (if any) 1112389 FOR ENGLAND AND WALES Annual accounts for the period Period start date 1st Sept 2023 To Period end date 31st Aug 2024 — ~~————— =} |~~ Section A Statement of financial activities |Recommended categories by activity||Guidance Notes|Unrestricted funds|Unrestricted funds|Restricted
income funds|Endowment
funds|Total funds|Prior year
funds 1 Sept-
31st Aug
2023| |---|---|---|---|---|---|---|---|---| ||||£||£|£|£|£| |Incoming resources (Note 3)|||F01||F02|F03|F04|F05| |Income and endowments from:||||||||| |Donations and legacies||S01|13|13,496 - - 13|496 - - 13|496 - - 13|496 - - 13,496 17|496 17,160| |Charitable activities||S02|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other trading activities||S03|39|39,082 - - 39|082 - - 39|082 - - 39|082 - - 39,082 27|082 27,179| |Investments||S04|- -|- -|- -||- -|- -| |Separate material item of income||S05|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other||S06|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Total||S07|52|52,578 - - 52|578 - - 52|578 - - 52|578 - - 52,578 44|578 44,339| |Resources expended (Note 6)||||||||| |Expenditure on:||||||||| |Raising funds||S08|15|15,742 - - 15|742 - - 15|742 - - 15|742 - - 15,742 11|742 11,224| |Charitable activities||S09|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Separate material item of expense|30% commission cost accrued|S10|3|3,518 - - 3|518 - - 3|518 - - 3|518 - - 3,518 -|518 -| |Other|School projects Funded to 31st Aug
2024|S11|40|40,728 - - 40|728 - - 40|728 - - 40|728 - - 40,728 42|728 42,699| |Total||S12|59|59,988 - - 59|988 - - 59|988 - - 59|988 - - 59,988 53|988 53,923| |||||||||| |Net income/(expenditure) before investment gains/(losses)||S13|- 7|- 7,410 - - - 7|410 - - - 7|410 - - - 7|410 - - - 7,410 - 9|410 - 9,584| |Net gains/(losses) on investments||S14|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Net income/(expenditure)||S15|- 7|- 7,410 - - - 7|410 - - - 7|410 - - - 7|410 - - - 7,410 - 9|410 - 9,584| |Extraordinary items||S16|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Transfers between funds||S17|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other recognised gains/(losses):||||||||| |Gains and losses on revaluation of fixed assets for the charity’s own use|Gains and losses on revaluation of fixed assets for the charity’s own use|S18|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Other gains/(losses)||S19|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Net movement in funds||S20|- 7|- 7,410 - - - 7|410 - - - 7|410 - - - 7|410 - - - 7,410 - 9|410 - 9,584| |Reconciliation of funds:||||||||| |Total funds brought forward 31st Aug 2023||S21|27|27,256 - - 27|256 - - 27|256 - - 27|256 - - 27,256 36|256 36,840| |Total funds carried forward||S22|19|19,847 - - 19|847 - - 19|847 - - 19|847 - - 19,847 27|847 27,256| |1||||||||| Accrued cost for 30% commission due to Wargrave Festival - Ibiza event 33,319 ## Section B Balance sheet |Guidance Notes
**£**
**£**
Fixed assets
F01
F02
Intangible assets (Note 15)
B01
- -
Tangible assets (Note 14)
B02
- -
Heritage assets (Note 16)
B03
- -
Investments (Note 17)
B04
- -
Total fixed assets
B05
- -
Current assets
Stocks (Note 18)
B06
- -
Debtors (Note 19)
B07
- -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
23,364 -
Total current assets
B10
23,364 -
B11
3,518 -
Net current assets/(liabilities)
B12
19,847 -
Total assets less current liabilities
B13
19,847 -
B14
- -
Provisions for liabilities
B15
- -
Total net assets or liabilities
B16
19,847 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
19,847
Revaluation reserve
B20
Total funds
B21
19,847 -
Signature
Eva Eriksson
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
Creditors:amounts falling due within one
year (Note 20)
Creditors:amounts falling due after one
year (Note 20)
Restricted income funds(Note 27)
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**£**
**£**
Fixed assets
F01
F02
Intangible assets (Note 15)
B01
- -
Tangible assets (Note 14)
B02
- -
Heritage assets (Note 16)
B03
- -
Investments (Note 17)
B04
- -
Total fixed assets
B05
- -
Current assets
Stocks (Note 18)
B06
- -
Debtors (Note 19)
B07
- -
Investments (Note 17.4)
B08
- -
Cash at bank and in hand (Note 24)
B09
23,364 -
Total current assets
B10
23,364 -
B11
3,518 -
Net current assets/(liabilities)
B12
19,847 -
Total assets less current liabilities
B13
19,847 -
B14
- -
Provisions for liabilities
B15
- -
Total net assets or liabilities
B16
19,847 -
Funds of the Charity
Endowment funds (Note 27)
B17
-
B18
-
Unrestricted funds
B19
19,847
Revaluation reserve
B20
Total funds
B21
19,847 -
Signature
Eva Eriksson
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
Creditors:amounts falling due within one
year (Note 20)
Creditors:amounts falling due after one
year (Note 20)
Restricted income funds(Note 27)
Signed by one or two trustees on behalf of all
the trustees|**£**
F01
**Unrestricted**
**funds**|**£**
F02

**Restricted**
**income**
**funds**|**£**
F03
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||23,364|-|-|23,364|-| |||23,364|-|-|23,364|-| |||||||| |||3,518|-|-|3,518|-| |||||||| |||19,847|-|-|19,847|-| |||||||| |||19,847|-|-|19,847|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||19,847|-|-|19,847|-| |||||||| |||-|||-
-
19,847
-|-| ||||-|-||-| |||19,847||||-| |||||||| |||19,847|-|-|19,847|-| |||||||| |||Signature||Print|Name|Date of
approval
dd/mm/yyyy| ||Eva Eriksson|||Eva Eriksson||10/17/2024| |||||||| CC17a (Excel) 11/25/2024 2 Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities . 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## The accounts have been prepared in accordance with: • and with* ü the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* Yes * -Tick as appropriate 1.2 Going concern If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate: |An explanation as to those factors that support
the conclusion that the charity is a going
concern;
Disclosure of any uncertainties that make the
going concern assumption doubtful;
Where accounts are not prepared on a going
concern basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concern.|
Robert Piggott Primary School PTA has sufficient reserves to cover operating costs and unexpected expenses. Our
charity has multiple streams of income, eg. Donations, fundraising activities, match funding and event sponsorship
income. The charity consistantly generates positive cashflow. The charity has good financial controls and budgeting
processes in place. The financial performance is reviewed regularly to ensure healthy cashflow. The charity does not
committ to expenditure unless sufficient funds are available. There is ongoinging committement from trustees and active
engagement from trustees, board members and key stakeholders. The charity is compliant with relevant laws,
regulations and charity commission requirements.| |---|---| ||N/A| ||N/A
| ## 1.3 Change of accounting policy |The accounts pr|esent a tru|e and fair view and the accounting policies adopted are those outlined in note {1.1 }.|e and fair view and the accounting policies adopted are those outlined in note {1.1 }.| |---|---|---|---| |Yes*
No*|ü|* -Tick as appropriate|| ||ü||| |Please disclose:|||| |(i) the nature of t|he change|in accounting policy;|N/A| |(ii) the reasons w
provides more re|hy applyin
liable and|g the new accounting policy
more relevant information; and|Provided Receipts and Payments accounts previous year 1st Sept 2022- 31st Aug 2023. Adding SOFA/BS for year
ending 31st Aug 2024 (material accrued expense)| |(iii) the amount o
current period, e
amount of the ad
presented, 3.44|f the adjus
ach prior p
justment r
FRS 102 S|tment for each line affected in the
eriod presented and the aggregate
elating to periods before those
ORP.|3517.5
| |1.4 Changes to
No changes to a|accounti
ccounting|ng estimates
estimates have occurred in the reporting period (3.46 FRS 102 SORP).|| |Yes*
No*|ü|* -Tick as appropriate|| ||ü||| |Please disclose:|||| |(i) the nature of|any chang|es;|N/A| |(ii) the effect of t
and liabilities for|he change
the curren|on income and expense or assets
t period; and|N/A| |(iii) where practic
future periods.|able, the|effect of the change in one or more|N/A| |No material prior
Yes*
No*
Please disclose:
1.5 Material prior|year error
year erro|have been identified in the reporting period (3.47 FRS 102 SORP).
rs|| ||ü|* -Tick as appropriate|| ||ü||| ||||| |(i) the nature of t|he prior p|eriod error;|Receipts and Payments accounts period ending 31st Aug 2023, section A Receipts and Payments 'A6 Cash funds
last year end': Omitted b/f funds from previous year. Section B Statement of assets and liabilities at the end of the
period, B1 Cash funds states the correct end of year balance.| |(ii) for each prior
amount of the co
and|period pre
rrection fo|sented in the accounts, the
r each account line item affected;|A6 Cash funds last year should have stated £36,840. Cash funds this year end should have stated 27,256. Net of
receipts and payments correctly stated at (£9,584). B1 Cash funds reported correctly at £27,256.| |(iii) the amount o
earliest prior per|f the corre
iod presen|ction at the beginning of the
ted in the accounts.|Accounts ending 31st Aug 2024 includes previous years numbers correctly.| CC17a (Excel) 11/25/2024 3 Section C Notes to the accounts Note 2 Accounting policies Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of period End of period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated CC17a (Excel) 11/25/2024 4 |Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
Offsetting
Yes
No
N/a
ü
ü
ü
Grants and donations
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Legacies
Yes
No
N/a
ü
ü
ü
Government grants
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Donated goods
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Support costs
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
Volunteer help
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
Offsetting
Yes
No
N/a
ü
ü
ü
Grants and donations
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Legacies
Yes
No
N/a
ü
ü
ü
Government grants
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Donated goods
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Support costs
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
Volunteer help
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
Offsetting
Yes
No
N/a
ü
ü
ü
Grants and donations
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Legacies
Yes
No
N/a
ü
ü
ü
Government grants
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Donated goods
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Support costs
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
Volunteer help
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|Section C Notes to the accounts (cont)
Note 2 Accounting policies
2.2 INCOME
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
ü
ü
Offsetting
Yes
No
N/a
ü
ü
ü
Grants and donations
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Legacies
Yes
No
N/a
ü
ü
ü
Government grants
The charity has received government grants in the reporting period
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Donated goods
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Support costs
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
ü
ü
Volunteer help
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
ü
ü
ü
Yes
No
N/a
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other| |---|---|---|---| |Note 2 Accounting policies
2.2 INCOME|||| |This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.|||| |Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
Offsetting
Grants and donations
Legacies
Government grants
The charity has received government grants in the reporting period
Donated goods
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Tax reclaims on donations
and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Contractual income and
performance related grants
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other|||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |Settlement of insurance
claims|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.|| |---|---|---| |Investment gains and losses|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the|| ||year.|| |2.3 EXPENDITURE|AND LIABILITIES|| |Liability recognition|Liabilities are recognised where it is more likely than not that there is a legal or|| ||constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.|| |Governance and support
costs|Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.|| ||Support costs include central functions and have been allocated to activity cost|| ||categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.|| |Grants with performance
conditions|Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.|| |Grants payable without
performance conditions|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|| |Redundancy cost|The charity made no redundancy payments during the reporting period.|| |Deferred income|No material item of deferred income has been included in the accounts.|| |Creditors|The charity has creditors which are measured at settlement amounts less any trade
discounts|| |Provisions for liabilities|A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date|| |Basic financial instruments|The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.|| |2.4 ASSETS||| |Tangible fixed assets for|These are capitalised if they can be used for more than one year, and cost at least|| |use by charity||| ||They are valued at cost.|| ||The depreciation rates and methods used are disclosed in note 9.2.|| |Intangible fixed assets|The charity has intangible fixed assets, that is, non-monetary assets that do not have|| ||physical substance but are identifiable and are controlled by the charity through custody|| ||or legal rights. The amortisation rates and methods used are disclosed in note 9.5|| ||They are valued at cost.|| |Heritage assets|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and|| ||maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.|| ||They are valued at cost.|| |Investments|Fixed asset investments in quoted shares, traded bonds and similar investments are|| ||valued at initially at cost and subsequently at fair value (their market value) at the year|| ||end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.|| ||Investments held for resale or pending their sale and cash and cash equivalents with a|| ||maturity date of less than 1 year are treated as current asset investments|| |Stocks and work in progress|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.|| ||Goods or services provided as part of a charitable activity are measured at net realisable|value| ||based on the service potential provided by items of stock.|| |ü|ü|ü| |---|---|---| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| W k i i l d l f bl l h i lik l h |Debtors
Current asset investments
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE|Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.|Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.||ü|ü|ü| |---|---|---|---|---|---|---| ||||Yes
No
N/a|||| |||||ü|ü|ü| ||||Yes
No
N/a|||| |||||ü|ü|ü| ||||Yes
No
N/a|||| |||||ü|ü|ü| |||||||| |||||||| Section C Notes to the accounts (cont) Note 3 Analysis of income |Note 3 Analysis of income|Analysis of income|Analysis of income|Analysis of income|Analysis of income|Analysis of income|Analysis of income| |---|---|---|---|---|---|---| |Analysis
Total funds
Prior year
£
£
Donations andgifts
- - - - -
Gift Aid
- - - - -
Legacies
- - - - -
- - - - -
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
Total- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total- - - - -
Other:
Conversion of endowment funds into income
- - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
Total- - - - -
TOTAL INCOME
- - - - -
Other information:
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Donations and
legacies:
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Charitable
activities:
Other trading
activities:
Income from
investments:
Separate
material item
of income:
Gain on disposal of a tangible fixed asset held
for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
property rights|Analysis
Total funds
Prior year
£
£
Unrestricted
funds
Restricted
income
funds
Endowment
funds|||||| ||Donations andgifts
|-|-|-|-|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||Total|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||Total|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||Total|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||Total|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Total|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||Other|-|-|-|-|-| ||Total|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||||||| |All income in the prior year was unrestricted except for: (please
provide description and amounts)||||||| |Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the prior
period, please give the reason for the conversion.||||||| |||||||| |||||||| |||||||| CC17 (E l) 11/25/2024 8 Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts) CC17 (E l) 11/25/2024 9 Section C Notes to the accounts (cont) Note 4 Analysis of receipts of government grants |Government grant 1
Government grant 2
Government grant 3
Other
Government grant 1
Government grant 2
Government grant 3
Other
Please provide details of any unfulfilled
conditions and other contingencies
attaching to grants that have been
recognised in income.
Please give details of other forms of
government assistance from which the
charity has directly benefited.|Description
This year
£|Description
This year
£|Description
This year
£| |---|---|---|---| ||||-| ||||-| ||||-| ||||-| ||Total
Description||-| ||||Last year
£| ||||-| ||||-| ||||-| ||||-| ||Total -
Thisyear
Lastyear||-| ||||| ||Thisyear
Lastyear||| ||||| CC17a (Excel) 11/25/2024 10 Section C Notes to the accounts (cont) |Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other
Thisyear|Note 5 Donated goods, facilities and services
Seconded staff
Use of property
Other
Thisyear|This year
Last year
£
£|This year
Last year
£
£| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||Lastyear|| |Please provide details of the accounting
policy for the recognition and valuation of
donated goods, facilities and services.|||| |Please provide details of any unfulfilled
conditions and other contingencies
attaching to resources from donated goods
and services not recognised in income.
Please give details of other forms of other
donated goods and services not
recognised in the accounts, eg contribution
of unpaid volunteers.|||| ||||| ||||| ||||| CC17a (Excel) 11/25/2024 11 Section C Notes to the accounts (cont) Note 6 Analysis of expenditure |Analysis
Expenditure on raisingfunds:|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds|This year
Last year
Total funds
Total funds
£
£
Unrestricted
funds
Restricted
income funds
Endowment
funds
Unrestricted
funds
Restricted
income funds
Endowment
funds| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |Total expenditure on raising funds|-|-|-|-|-|-|-|-| |Expenditure on charitable activities:||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |Total expenditure on charitable
activities|-|-|-|-|-|-|-|-| |Separate material item of expense||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |Total|-|-|-|-|-|-|-|-| |Other||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |Total other expenditure
TOTAL EXPENDITURE|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| Other information: CC17a (Excel) 11/25/2024 12 Analysis of expenditure on charitable activities ||Thisyear|Thisyear|Thisyear|Thisyear|Lastyear|Lastyear|Lastyear|Lastyear| |---|---|---|---|---|---|---|---|---| |Activity or programme|Activities
undertaken
directly|Grant funding
of activities|Support Costs
|Total this
year|Activities
undertaken
directly|Grant
funding of
activities|Support
Costs|Total last
year| ||£|£|£|£|£|£|£|£| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |Total|-|-|-|-|-|-|-|-| |||||||||| CC17a (Excel) 11/25/2024 13 Section C Notes to the accounts (cont) Note 7 Extraordinary items Please explain the nature of each extraordinary item occurring in the period. |Extraordinary item 1
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items|Description|This year
Last year
£
£|This year
Last year
£
£| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |||-|-| CC17a (Excel) 11/25/2024 14 Section C Notes to th |Note 8 Funds re
8.1 Please complete this n
another entity as its agent.
recognise the income in the|Note 8 Funds re
8.1 Please complete this n
another entity as its agent.
recognise the income in the|ceived as agent
ote if the charity has agreed to administer the funds of
Note: If a charity is acting as an agent, it should not
Statement of Financial Activities or the Balance Sheet.
Balance held at|ceived as agent
ote if the charity has agreed to administer the funds of
Note: If a charity is acting as an agent, it should not
Statement of Financial Activities or the Balance Sheet.
Balance held at|ceived as agent
ote if the charity has agreed to administer the funds of
Note: If a charity is acting as an agent, it should not
Statement of Financial Activities or the Balance Sheet.
Balance held at|ceived as agent
ote if the charity has agreed to administer the funds of
Note: If a charity is acting as an agent, it should not
Statement of Financial Activities or the Balance Sheet.
Balance held at|ceived as agent
ote if the charity has agreed to administer the funds of
Note: If a charity is acting as an agent, it should not
Statement of Financial Activities or the Balance Sheet.
Balance held at|ceived as agent
ote if the charity has agreed to administer the funds of
Note: If a charity is acting as an agent, it should not
Statement of Financial Activities or the Balance Sheet.
Balance held at| |---|---|---|---|---|---|---|---| |||Amount received||Amountpaid out||period end|| |Description/name
of party|Related
party
(Yes or
No)|

This
year|Last
year|This
year|Last
year|This
year|Last
year| |||£|£|£|£|£|£| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |||-|-|-|-|-|-| |Tota||l-|-|-|-|-|-| 8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members. |Description/name of party|Balance held at
period end|Balance held at
period end| |---|---|---| ||This
year|Last
year| ||£|£| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |Tota|l-|-| ## Trustees Annual Report |Trustees Annual Report|Trustees Annual Report| |---|---| |**Funds held as custodian trustees on behalf of others**|| |Descripton of the assets held in this capacity|The charity holds the sum of £9,861.51 on behalf of the
Wargrave Lido Community.| |Name and objects of the charity on whose behalf the assets are
held and how this falls within the custodian charity’s objects|The money was fundraised by the Wargrave Lido Community to
go towards the costs of building a lido in the local village.
The Wargrave Lido Community does not hold its own bank
account and requested the charity’s assistance to hold the funds
on its behalf.
The objectves of the charity include engaging in actvites or
providing facilites or equipment which advance the educaton
of the pupils. Having a swimming pool in the village would
signifcantly further the educaton of the students at the Robert
Piggot Primary Schools for the following reasons:
· Enable the school to fulfl its objectve
relatng to swimming set by the natonal
curriculum
· Provide facilites for the children to
partake in physical actvity promotng healthy
lifestyle
· Save money for the school/charity in
paying for buses which are currently required to
transport the children to other local swimming
pools. These funds can now be reallocated and
spent on other items which support the school
and advance the educaton of the children.| |Details of arrangements for safe custody and segregaton of
such assets from the charity’s own assets|The Wargrave Lido monies in the sum of £9,861.51 are held in a
separate designated bank account of the charity. They are
clearly separate from the funds of the charity and therefore
ringfenced.
Any payments made in or out of the charity bank accounts
require dual approval. The appointed Trustees of the charity
are the individuals authorised to operate the charity bank
account, are fully aware of both the ringfenced monies and
their dutes and obligatons as trustees of the charity.| CC17a (Excel) 11/25/2024 15 Section C Notes to the accounts ## Note 9 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs. ## This year |This year||||||| |---|---|---|---|---|---|---| |Support cost
(examples)|Raisingfunds|Activity1|Activity2|Activity3|Grand total|Basis of allocation| ||£|£|£|£|£|(Describe method)| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |Total|-|-|-|-|-|| ## Last year |Last year||||||| |---|---|---|---|---|---|---| |Support cost
(examples)|Raisingfunds|Activity1|Activity2|Activity3|Grand total|Basis of allocation| ||£|£|£|£|£|(Describe method)| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |Total|-|-|-|-|-|| Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment. CC17a (Excel) 11/25/2024 16 Section C Notes to the accounts ## Note 10 Details of certain items of expenditure ## 10.1 Fees for examination of the accounts Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es). |Please provide details of the amount paid for any statutory external scrutiny of accounts
and other services provided by your independent examiner. If nothing was paid please
enter '0' in the appropriate box(es).||| |---|---|---| |Independent examiner’s fees
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services) paid to the
independent examiner|This year
£|Last year
£| ||100|100| ||-|-| ||-|-| ||-|-| CC17a (Excel) 11/25/2024 17 Section C Notes to the accounts (cont) ## Note 11 Paid employees Please complete this note if the charity has any employees. ## 11.1 Staff Costs |11.1 Staff Costs||| |---|---|---| |Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
Total staff costs
This year:|This year
£|Last year
£| ||-|-| ||-|-| |||| ||-|-| ||-|-| |||| |||| Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year: Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 |Band|Number of employees|Number of employees| |---|---|---| ||This year
-|Last year
-| |£60,000 to £69,999||| |£70,000 to £79,999|-|-| |£80,000 to £89,999|-|-| |£90,000 to £99,999|-|-| |£100,000 to £109,999|-|-| |||| |Please provide the total amount paid to key management personnel
(includes trustees and senior management) for their services to the
charity. For specific amounts paid to trustees, see Note 28.||| ||Thisyear|Lastyear| ||£|£| ||-|-| CC17a (Excel) 11/25/2024 18 11.2 Average head count in the year The parts of the charity in which the employees work ||This year
Number|Last year
Number| |---|---|---| |Fundraising|-|-| |Charitable Activities|-|-| |Governance|-|-| |Other|-|-| |Total|-|-| 11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. Please explain the nature of the payment This year Last year Please state the legal authority or reason for making the payment This year Last year |Please state the amount of the payment (or value of any waiver of a
right to an asset)|Thisyear|Lastyear| |---|---|---| ||£
-|£
-| CC17a (Excel) 11/25/2024 19 ## 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. |Total amount of payment
The extent of redundancy funding at the balance sheet date
The nature of the payment (cash, asset
etc.)
Please state the accounting policy for any redundancy or termination
payments|Thisyear|Lastyear| |---|---|---| ||£
-|£
-| |||| |||| |||| ||Thisyear|Lastyear| ||£
-|£
-| |||| |||| CC17a (Excel) 11/25/2024 20 Section C Notes to the accounts (cont) Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme. ## 12.1 Please complete this note if a defined contribution pension scheme is operated. |Amount of contributions recognised in the SOFA as an expense
Please explain the basis for allocating the liability and expense of
defined contribution pension scheme between activities and between
restricted and unrestricted funds.|Thisyear|Lastyear| |---|---|---| ||£
-|£| |||-| |||| |||| 12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities. Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different ## 12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan. Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details CC17a (Excel) 11/25/2024 21 Section C Notes to the accounts (cont) ## Note 13 Grantmaking Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken. ## This year: 13.1 Analysis of grants paid (included in cost of charitable activities) |Analysis|Grants to institutions|Grants to individuals|Support costs|Total| |---|---|---|---|---| ||||£|£| |Activityorproject 1|-|-|-|-| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |Total|-|-|-|-| Please enter “Nil” if the charity does not identify and/or allocate support costs. ## 13.2 Grants made to institutions |13.2 Grants made to institutions|13.2 Grants made to institutions||| |---|---|---|---| |My charity has made grants to particular institutions that are material in the context of
its grantmaking. Details of the institution supported, purpose of the grant and total
paid to each institution is available on the charity's web site.||Yes|Please provide
details of charity's
URL.| |||No|Provide details
below| ||||| |Names of institution|Purpose||Total amount of
grants paid £| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |Total grants to institutions in reporting period
Other unanalysed grants
TOTAL GRANTS PAID|||-| ||||-| ||||-| CC17a (Excel) 11/25/2024 22 ## Last year: ## 13.3 Analysis of grants paid (included in cost of charitable activities) |Analysis|Grants to institutions|Grants to individuals|Support costs
£|Total
£| |---|---|---|---|---| |Activityorproject 1|-|-|-|-| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |Total|-|-|-|-| Please enter “Nil” if the charity does not identify and/or allocate support costs. ## 13.4 Grants made to institutions |13.4 Grants made to institutions|13.4 Grants made to institutions||| |---|---|---|---| |My charity has made grants to particular institutions that are material in the context of
its grantmaking. Details of the institution supported, purpose of the grant and total
paid to each institution is available on the charity's web site.||Yes|Please provide
details of charity's
URL.| |||No|Provide details
below| ||||| |Names of institution|Purpose||Total amount of
grants paid £| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |Total grants to institutions in reporting period
Other unanalysed grants
TOTAL GRANTS PAID|||-| ||||-| ||||-| CC17a (Excel) 11/25/2024 23 Section C Notes to the accounts (cont) Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation |14.1 Cost or valuation|||||| |---|---|---|---|---|---| |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
14.2 Depreciation and impairments
**Basis
** Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
14.3 Net book value
Net book value at the beginning of the year
Net book value at the end of the year|£
Freehold land &
buildings|£
Other land &
buildings|£
Plant,
machinery and
motor vehicles|£
Fixtures, fittings and
equipment|Total
£| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| CC17a (Excel) 11/25/2024 24 |14.4 Impairment
14.5 Revaluation
If an accounting policy of revaluation is adopted, please provide:
the effective date of the revaluation
the name of independent valuer, if applicable
the methods applied and significant assumptions
14.6 Other disclosures
(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.
This year: Please provide a description of the events and circumstances that led to the
recognition or reversal of an impairment loss.
Last year: Please provide a description of the events and circumstances that led to the
recognition or reversal of an impairment loss.
the carrying amount that would have been recognised had the assets been carried
under the cost model.
(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed
assets and the capitalisation rate used.
(iii) Details of the existence and carrying amounts of property, plant and equipment to
which the charity has restricted title or that are pledged as security for liabilities.|||| |---|---|---|---| ||||| ||||| ||||| |||This year
Lastyear|| ||||| ||||| ||||| |||-|-| ||||| |||Thisyear|Lastyear| |||£|£| |||-|-| |||-|-| ||||| * The "transfers" row is for movements between fixed asset categories. ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction. CC17a (Excel) 11/25/2024 25 Section C Notes to the accounts (cont) ## Note 15 Intangible assets Please complete this note if the charity has any intangible assets ## 15.1 Cost or valuation |15.1 Cost or valuation||||| |---|---|---|---|---| |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|£
Research &
development|£
Patents and
trademarks|Other
£|Total
£| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## 15.2 Amortisation and impairments |**Basis
** Rate
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
Net book value at the beginning
of the year
Net book value at the end of the
year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## 15.4 Accounting policy Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development CC17a (Excel) 11/25/2024 26 ## 15.5 Impairment This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. ## 15.6 Revaluation If an accounting policy of revaluation is adopted, please provide: This year Last year the effective date of the revaluation the name of independent valuer, if applicable the methods applied the carrying amount that would have been recognised had the assets been carried under the cost model. 15.7 Other disclosures (i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset. (ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities. (iii) Please provide the amount of contractual commitments for the acquisition of intangible assets. (iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period. * The "transfers" row is for movements between fixed asset categories. ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction. CC17a (Excel) 11/25/2024 27 Section C Notes to the accounts (cont) ## Note 16 Heritage assets Please complete this note if the charity has heritage assets ## 16.1 General disclosures for all charities holding heritage assets This year Last year (i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets. |16.2 Cost or valuation
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
16.3 Depreciation and impairments
**Basis
** Rate
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
16.4 Net book value
Net book value at the end of the year
Net book value at the beginning of the
year|Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4
Total
£
£
£
£
£
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -| |---|---|---|---|---|---|---| |||||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~| |||||||| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 11/25/2024 28 ## 16.5 Impairment ## This year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. ## Last year Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. ## 16.6 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation This year Last year ## 16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation |Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|£
At valuation
Group A|At cost Group B
£|Total
£| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## 16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet) |(i) Explain the reason why heritage
assets have not been recognised on the
balance sheet.
(ii) Describe the significance and nature
of heritage assets.
(iii) Disclose information that is helpful in
assessing the value of heritage assets.|This year|Last year| |---|---|---| |||| |||| |||| CC17a (Excel) 11/25/2024 29 (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets. CC17a (Excel) 11/25/2024 30 16.9 Five year summary of heritage assets transactions ||2015|2014|2013|2012|2011| |---|---|---|---|---|---| ||£|£|£|£|£| |Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for impairment
Disposals
Group A - carrying amount
Group B - carrying amount
Group C
Other
Total disposals|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| CC17a (Excel) 11/25/2024 31 Section C Notes to the accounts (cont) ## Note 17 Investment assets Please complete this note if the charity has any investment assets. ## 17.1 Fixed assets investments (please provide for each class of investment) |Less: impairments
Add: Reversal of impairments
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
Add:additions to investments during
period*
Less:disposals at carrying value
Add/(deduct):transfer in/(out) in the
period
Add/(deduct):net gain/(loss) on
revaluation|Cash & cash
equivalents|Listed
investments|Investment
properties|Social
investments|Other|Total| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| *Please specify additions resulting from acquisitions through business combinations, if any. Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value. 17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment. This year: Analysis of investments |This year:|||| |---|---|---|---| |Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Grand total (Fair value at year end+Cost less impairment)
Other investments|||| ||Fair value at year end|Cost less impairment|| ||£|£|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-||| Last year: Analysis of investments |Last year:||| |---|---|---| |Analysis of investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
Grand total (Fair value at year end+Cost less impairment)
Other investments||| ||Fair value at year end|Cost less impairment| ||£|£| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|| CC17a (Excel) 11/25/2024 32 ## 17.3 If your charity holds investment properties, please complete the following note: |(i) Explain the methods and significant assumptions in
determining the fair value of investment property held by the charity
(ii) Name or independent valuer, if applicable, and relevant
qualifications
(iii) Provide details of any restrictions on the ability to realise
investment property or on the remittance of income or disposal
proceeds
(iv) Explain any contractual obligations for the purchase,
construction or development of investment property or for repairs,
maintenance or enhancements|Thisyear|Lastyear| |---|---|---| |||| |||| |||| |||| ## 17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet. |Analysis of current asset investments
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Total
17.5 Guarantees
Name of the entity or entities benefitting from those guarantees
Please explain how the guarantee furthers the charity's aims
Other investments
Please provide details and amount of any guarantee made to or on
behalf of a third party|This year|Last year|Last year| |---|---|---|---| ||£|£|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||-|-|| ||Thisyear||Lastyear| ||||| ||||| ||||| CC17a (Excel) 11/25/2024 33 |17.6 Concessionary loans
Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after more than 1 year
17.7 Additional information
Amount of concessionary loans made (Multiple loans
made may be disclosed in aggregate provided that such
aggregation does not obsure significant information).
Amount of concessionary loans received(Multiple
loans received may be disclosed in aggregate provided
that such aggregation does not obsure significant
information).
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have been
committed but not taken up at the reporting date
Please provide information about the significance of
investments to the charity's financial position or
performance eg. terms and conditions of loans or the
use of hedging to manage financial risk.
For all investments measured at fair value, the basis
for determining the value, including any assumptions
applied when using a valuation technique.
Where a charity has provided financial assets as a
form of security, the carrying amount of the financial
asset pledged as security and the terms and
conditions relating to its pledge.||||| |---|---|---|---|---| ||Description||This year £|Last year £| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||Total||-|-| |||||| ||Description||This year £|Last year £| ||||-|-| ||||-|-| ||||-|-| ||Total||-|-| |||||| ||This year||Last year|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ||Thisyear||Lastyear|| |||||| |||||| |||||| CC17a (Excel) 11/25/2024 34 CC178 IExcell 35 1112S12024 Section C Notes to the accounts (cont) ## Note 18 Stocks Please complete this note if the charity holds any stock items 18.1 Please state the carrying amount of stock and work in progress analysed between activities. |Stock
Donated goods
For resale
For resale
£
£
£
£
£
Charitable activities:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Other trading activities:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Other:
Opening
- - - - -
Added in period
- - - - -
Expensed in period
- - - - -
Impaired
- - - - -
Closing
- - - - -
Total this year
- - - - -
Total previous year
- - - - -
This year
Last year
£
£
Work in
progress
For
distribution
For
distribution
18.2 Please specify the carrying amount of any
stocks pledged as security for liabilities|Stock|Stock|Donated goods|Donated goods|Work in
progress| |---|---|---|---|---|---| ||For
distribution|For resale|For
distribution|For resale|| ||£|£|£|£|£| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||This year||Last year|| |||£||£|| ||||||| CC17a (Excel) 11/25/2024 36 Section C Notes to the accounts (cont) ## Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments. |Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or
prepayments.||| |---|---|---| |19.1 Analysis of debtors
Trade debtors
Prepayments and accrued income
Other debtors|This year
£|Last year
£| ||-|-| ||-|-| ||-|-| ||-|-| Total Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date. ## 19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above) |19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)||| |---|---|---| |Trade debtors
Prepayments and accrued income
Other debtors
Tota|This year
£|Last year
£| ||-|-| ||-|-| ||-|-| ||-|-| ||l -|-| CC17a (Excel) 11/25/2024 37 Section C Notes to the accounts (cont) ## Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals. ## 20.1 Analysis of creditors |20.1 Analysis of creditors||||| |---|---|---|---|---| |Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
Taxation and social security
Other creditors
Total
Payments received on account for contracts or
performance-related grants|Amounts falling due within
oneyear||Amounts falling due after more
than oneyear|| ||This year
£|Last year
£|This year
£|Last year
£| ||-|-|-|-| ||-|-|-|-| ||3,518|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||3,518|-|-|-| ## 20.2 Deferred income Please complete this note if the charity has deferred income. |Please explain the reasons why income is deferred.
Movement in deferred income account
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from previous periods
Balance at the end of the reporting period|Thisyear|Lastyear|Lastyear| |---|---|---|---| ||||| ||||| |||This year
£|Last year
£| |||-|-| |||-|-| |||-|-| |||-|-| CC17a (Excel) 11/25/2024 38 Section C Notes to the accounts (cont) ## Note 21 Provisions for liabilities and charges Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount. ## 21.1 Movements in recognised provisions and funding commitment during the period |21.1 Movements in recognised provisions and funding commitment during the period||| |---|---|---| |Balance at the start of the reporting period
Amounts added in current period
Amounts charged against the provision in the current period
Unused amounts reversed during the period
Balance at the end of the reporting period|This year
£|Last year
£| ||-|-| ||3,518|-| ||-|-| ||-|-| ||3,518|-| |21.2 Please provide:
- a brief description of any obligations on the balance
sheet and the expected amount and timing of resulting
payments;
- an indication of the uncertainties about the amount or
timing of those outflows; and
- the amount of any expected reimbursement, stating the
amount of any asset that has been recognised for that
expected reimbursement.
21.3 For any funding commitment that is not recognised
as a liability or provision, provide details of commitment
made, the time frame of that commitment, any
performance-related conditions and details of how the
commitment will be funded (with contracts for capital
expenditure separately identified).
21.4 Where unrestricted funds have been designated to a
fund commitment, please disclose the nature of any
amounts designated and the likely timing of that
expenditure.|Thisyear
Lastyear|Thisyear
Lastyear| |---|---|---| ||30% of PTA event profit due to be
paid to another local charity. Payment
made 2nd October 2024 at a value of
£3518.|| ||N/A|| |||| ||Thisyear
Lastyear|| ||£820 PTA committed to fund
sports/playground equipment. Not
provided for as the charity has received
new priorities for the year. However, the
charity has the funds to meet this
obligation if the school adds it to the new
yearprioritities.|| |||| ||
During academic year 1st Sept 2024 -
31st Aug2025.|| CC17a (Excel) 11/25/2024 39 Section C Notes to the accounts (cont) ## Note 22 Other disclosures for debtors, creditors and other basic financial instruments This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here. CC17a (Excel) 11/25/2024 40 Section C Notes to the accounts (cont) ## Note 23 Contingent liabilities and contingent assets ## 23.1 Contingent liabilities Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote. ## This year |This year|| |---|---| |Description of item including its legal nature. Please
describe any security provided in connection to the
liability.|Estimate of financial effect| ||| ||| ||| ||| |Lastyear|Lastyear| |---|---| |Description of item including its legal nature. Please
describe any security provided in connection to the
liability.|Estimate of financial effect| ||| ||| ||| ||| ## 23.2 Contingent assets Where the charity has contingent assets, please complete the following section when their existence is probable ## This year |This year|This year| |---|---| |Description of item
Estimate of financial effect|| ||| ||| ||| ||| |Last year
Description of item
Estimate of financial effect|| ||| ||| ||| ||| 23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable: Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact This year Last year CC17a (Excel) 11/25/2024 41 Section C Notes to the accounts (cont) |Note 24 Cash at bank and in hand
Short term cash investments (less than 3 months maturity date)
Short term deposits
Cash at bank and on hand
Other
Total||| |---|---|---| ||This year
£|Last year
£| ||-|-| ||-|-| ||23,364|27,256| ||-|-| ||23,364|27,256| CC17a (Excel) 11/25/2024 42 Section C Notes to the accounts (cont) ## Note 25 Fair value of assets and liabilities This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk. CC17a (Excel) 11/25/2024 43 Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. This year Last year Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made CC17a (Excel) 11/25/2024 44 Section C Notes to the accounts (cont) Note 27 Charity funds ## 27.1 Details of material funds held and movements during the CURRENT reporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet. ## * Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds |Fund names|Type PE, EE
R or UR *|Purpose and Restrictions|£
Fund
balances
brought
forward|Income
£|Expenditure
£|Transfers
£|£
Gains and
losses|£
Fund
balances
carried
forward| |---|---|---|---|---|---|---|---|---| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |Other funds|N/a|N/a|-|-|-|-|-|-| |Total Funds|||-|-|-|-|-|-| CC17a (Excel) 11/25/2024 45 Section C Notes to the accounts (cont) Note 27 Charity funds (cont) ## 27.2 Details of material funds held and movements during the PREVIOUS reporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet. * Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds |Fund names|Type PE, EE
R or UR *|Purpose and Restrictions|£
Fund
balances
brought
forward|Income
£|Expenditure
£|Transfers
£|£
Gains and
losses|£
Fund
balances
carried
forward| |---|---|---|---|---|---|---|---|---| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |Other funds|N/a|N/a|-|-|-|-|-|-| |Total Funds|||-|-|-|-|-|-| CC17a (Excel) 11/25/2024 46 Section C Notes to the accounts (cont) Note 27 Charity funds (cont) ## 27.3 Transfers between funds ## This year |Thisyear||| |---|---|---| ||Reason for transfer and where endowment is converted to income, legal
power for its conversion|Amount| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## Last year |Lastyear||| |---|---|---| ||Reason for transfer and where endowment is converted to income, legal
power for its conversion|Amount| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## 27.4 Designated funds |27.4 Designated funds|27.4 Designated funds|27.4 Designated funds| |---|---|---| |Thisyear||| |Planned use|Purpose of the designation|Amount| |||| |||| |||| |||| |||| |||| ## Last year Planned use Purpose of the designation Amount CC17a (Excel) 11/25/2024 47 CC17a (Excel) 48 1112512024 Section C Notes to the accounts (cont) Note 28 Transactions with trustees and related parties If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report. ## 28.1 Trustee remuneration and benefits ## This year None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False) In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it. |Name of trustee|Legal authority (eg order,
governing document)|Amounts paid or benefit value|Amounts paid or benefit value|Amounts paid or benefit value|Amounts paid or benefit value|Amounts paid or benefit value| |---|---|---|---|---|---|---| |||Remuneration
|Pension
contribution|Redundancy
(including loss
of office)/ex
gratia|Other|TOTAL| |||£|£|£|£|£| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. ## Last year None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False) In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it. |Name of trustee|Legal authority (eg order,
governing document)|Amounts paid or benefit value|Amounts paid or benefit value|Amounts paid or benefit value|Amounts paid or benefit value|Amounts paid or benefit value| |---|---|---|---|---|---|---| |||Remuneration
|Pension
contribution|Redundancy
(including loss
of office)/ex
gratia|Other|TOTAL| |||£|£||£|£| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| Please give details of why remuneration or other employment benefits were paid. Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment. CC17a (Excel) 11/25/2024 49 ## 28.2 Trustees' expenses If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False". No trustee expenses have been incurred (True or False) |Type of expenses reimbursed|This year|Last year| |---|---|---| ||£|£| |Travel|-|-| |Subsistence|-|-| |Accommodation|-|-| |Other (please specify):|-|-| ||-|-| |TOTAL|-|-| Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity ## 28.3 Transaction(s) with related parties Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided. ## This year There have been no related party transactions in the reporting period (True or False) |Name of the trustee or
related party|Relationship
to charity|Description of the
transaction(s)|Amount|Balance at
period end|Provision for bad debts at
period end|
Amounts
written off
during
reporting
period| |---|---|---|---|---|---|---| ||||£|£|£|£| |||||||| |||||||| |||||||| |||||||| In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received. CC17a (Excel) 11/25/2024 50 ## Last year There have been no related party transactions in the reporting period (True or False) |Name of the trustee or
related party|Relationship
to charity|Description of the
transaction(s)|Amount|Balance at
period end|Provision for bad debts at
period end|
Amounts
written off
during
reporting
period| |---|---|---|---|---|---|---| ||||£|£|£|£| |||||||| |||||||| |||||||| |||||||| In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received. CC17a (Excel) 11/25/2024 51 Section C Notes to the accounts (cont) ## Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet. £3967 Event Match Funding has been applied for within the academic year 1st Sept 2034 - 31st Aug 2024. Match funding has been received from the organisation linked to previous PTA fundraising events. The applied for amount has not been accrued for as it is not a certain income (application and approval in progress), and has not been received ytd (16th Oct 2024). Providing our charity receives this income, the total funds carried forward will change from £23,364 to 27,331. CC17a (Excel) 11/25/2024 52 ## Independent examiner's report on the accounts Section A Independent Examiner’s Report Report to the trustees Charity Name Robert Piggott Primary School PTA On accounts for the year 31[st] August 2024 Charity no 1112389 ended (if any) Set out on pages 1-13 (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 basis As the charity's trustees, you are responsible for the preparation of the 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's The charity’s gross income exceeded £25,000 and I am qualified to statement undertake the examination by being a qualified member of Institute of Chartered Accountants of England and Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. * Please delete the words in the brackets if they do not apply. Signed: Helen Wallace (electronic signature) Date: 23 October 2024 Name: Helen Wallace Relevant professional ICAEW, FCA qualification(s) or body (if any): 1 Oct 2018 IER Address: 121 High Street Wargrave RG10 8DG ## Section B Disclosure Only complete if the examiner needs to highlight material 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 Oct 2018 IER