Charily R9gistration No. 1136754 UPTON HEATH PTA UNAUDITED FINANCIAL STATEMENTS 31 AUGUST 2025 Horner Downey & Company Llmlted Chartered Accountants 10 Stadlum Court Stadlum Road Bromborough Unlted Klngdom CH62 3RP UPTON HEATH PTA LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs. J. Octig8n Charily numb2r 1138754 Prlnclpal addrèss Uplon Heath C Of E Primary SchDoI Uplon Lane Uplon Chesler CH21ED Independent ex8mlner Horner Downey & Company Limited 10 Stadium Court Stadium Road Bromborough United Kingdom CH62 3RP UPTON HEATH PTA CONTENTS Page Trustees report Independent examiner's report Slalemenl ol linancial activities Balance sheet Ntsles lo the financial slalemonls UPTON HEATH PTA TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST2025 Th8 In￿1￿• presents Ihoir annual rgport 8ThJ Ilnanclal stalemgnts lor tho year endgtr 31 Augus12025, Thè finanelal slalem8n18 havo been prepar￿ In accordallc8 wilh Ihe occounllng pollclos sel out In noio 1 lo the linanctal slalèmenls and comply wlih Ihg Charllys governlng documents, the Charlll6s Acl 2011 and 'Accounllng and R8porllng by Chari119s'. Slalemenl ol Rocofflmgndgd Pracllce appll¢abl8 lo ¢harilio$ PTeparing Ihelr accounts In accordaneg wlih the Flnanclal Reportlng Standard appllcabl8 In the UK 8nd Republlc ol Ir81and IFRS 1021" las amended for accovnllng p8rlods Bommenclng from 1 Janlrary 2018) Ob￿clIveS and acilvltFe8 The eharsly h81ps ID develop olfecilvg rolallonshlps bothgn lh• st8ff. parents and othérs a58oclated wlih Uplon Healh C ol E Prlmary seh(tt)l. They engagè In a¢llvllio5 ospeclally lundral8lng 10 help wovlde Iho scho¢4 wlth equipment or lacllllles lo supwrt tha eduoallon ol the pupus. A¢h￿VeMenT$ and Pgfloimgn¢8 Thè blg highllghls ol the year were lh& completlon ol tho KS2 pSayground. and Eh8 succes8 ol thè bake salos, which enabled each year group lo enjoy a 8pecial Ir8al lundèd by Ihelr own ellortg, Flnanclal revlow Tho eharily mornbers have aBS¢S88d Ihg Tl8k8 lo whlch the chaAiy Is o¥p05ed and Are satlslled thai sysl8ms arè In plac8 to mlligale gxp05ur8 lo lh8 malor ylsks. Fuluye plans Havii)o now dellvered Iwo playgrounds In two years, the locuB lor 202512618 on ¢g18brallng th¢ overyday magl¢ of school li16. wllh pvènls Ilke Ih9 Chrlslmas dlsco, more bak8 sal89 and smallw lundlng projècts tallored lo ach year group. Ahnu81 revl•w ol polenllal rlsk Tho tru81&8 annually rovlBws th8 rlsks IhAI ttrtB charfty laces. A rgvlew ol Ilnancl81 control3 asc&rtalned Ihal the Irusl w&$ conforming lo Charlly CommF88lon guhl8llne8 where r8l&vanl. strueturèi govèrnancè and managom¥nl Thg Irusloe who selved during the yeai and up to tho dal8 018lgnaiur8 ol Ilw fthanclal slalgrngnts Is: Mts. J. Octigan Thè Iruslgfjs report was approved by tho Tfu$lee. Mrs. J. OcI￿an Trustee Daled. ...i.fj/i.o./ UPTON HEATH PTA INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UPTON HEATH PTA I report lo the Iruslee on my examination ol the financial slalemenls ol Uplon Heath PTA Ilhe charilyl lor the year endgd 31 August 2025. Regponslbllltles and basis of report As the Iruslee ol the charity you are responsible lor the preparation ol the linanclal slalemenls in accordance with the requirements ol the Gharilies Act 2011 Ith8 2011 Acll. I reporl in respect ol my examination ol the charity's financial slalemenls carried out Ljnder section 145 01 the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 1451Sllbl ol the 2011 Act. Independent examlner's slatement Your allenlion is drawn lo the lacl that th& Charity has prepared financial slalemenls in accordance with Accoynling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 in prglorence lo the Accounting and Reporting by Charities.. Slalemenl ol Recommended Praclico issued on l April 2005 which is referred lo in the exlanl regulations bul has now boen withdrawn. l understand that this has been done in order lor financial slalemenls to provide 8 true and lair vSew In accordance with G&nerally Accepted Accounting Practice &lleclive lor reporlirig periods beginning on or aller 1 January 2015. I have completed my examination. I confirm that no mallers have come to my allenlion in Connection with the examination giving me cause lo believe that in any material resped- accounting records were not kept in respect ol the charity as required by section 130 01 the 2011 Act., or the financial slalements do not accord with those records., or the linan¢ial slalemenls do not comply with the applicable requirements concerning the form and conlenl ol accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and lair view which is nol a rnaller considered as part ol an independent examination. I have no concerns and have come acros5 no other mallers in connection with the examination to which allenlion shoul awn in this rtrport in order to enable a proper understanding ol the financial statements to be reached. Horner Downey & Cofvpany iosiath Stadium Road Bromborough CH62 3RP United Kingdom .Smlted Dalgd.. UPTON HEATH PTA STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2025 Unreslrlcted Unrestriclgd funds tunds 202S 2024 Notes Income and endowments from- Charilable activities Government grants 23,822 16,608 20,136 10.800 Total Income 40,430 30,936 Expendlture on: Gharilable activities 42,410 31,878 Total expendlture 42,410 31,878 Nel inGomellexpendllurel and movement In funds 11,9801 19421 Reconciliation of funds: Fund balances at 1 August 2024 9,232 10,174 Fund balances al 31 August 2025 7,252 9,232 The slalemenl ol financial activities includes all gains and IDsse8 recognis&d in the year. All income and expendiluro derive from continuing aclivilies. UPTON HEATH PTA BALANCE SHEET AS AT31 AUGUST2025 2025 2024 Not9$ Currgnl a5sel$ Cash al bank and In haftd 7,252 9,232 N81 assels 9,232 The funds ol the charlty Unreslrlci¢d lunds 7,252 7,252 9,232 9,232 Tho IlnanGial slalemonls wgro 8pprovod by lh& Iruslge on. ..1s./iol2 S,. Mrs. J. Ocllgan Tiusie8 UPTON HEATH PTA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 Accountlng pollcles Charlty Intormatlon The charity is registered in England and Wales and Is unincorwraled. The address ol the principal ollice is Uplon Heath G ol E Primary School, Upton Lane, Uplon, Chester, CH2 1 ED, United Kingdom. 1.1 Accountlng convention The financial slalements have been prepared in accordance with the ¢harity's governing documents, Ihe Charities Act 2011 and "AccouTrling and Reporting by Charities.. Slalement ol Recommended Pra¢lice applicable lo charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republi¢ ol Ireland IFRS 1021" las amended lor accounting periods commencing from l January 20161. The Charity is a Public Benefit Entily as d81ined by FRS 102. The charity has taken advantage ol the provisions in the SORP for chariligs applying FRS 102 Update Bulletin 1 llol lo prepar& a Slalemenl ol Cash Flows. The financial slatemenls have departed from the Charities (Accounts and Rgportsl Regulations 2008 only lo the exlenl required lo provid8 a true and lair view. Thls deparlurg has involved following the Slalgmenl ol R8commended Practice lor charities applying FRS fj02 ralh8r than the versioll of the Slalement ol Rscommendod Practice which is referred lo in the Regulations bul which has since been wllhdrawn. The financial slaleTnents are prepared In sterling, which is the functional currency ol Ihg charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £. The financial slalernents have been prepared under the historical cost convention, moditied lo include the revaluation ol freehold properties and lo include investment properties and certain financial inslrumenls al lair value. The principal accounting poliryes adopted are sel out below. 1.2 Charllable funds Unreslricled funds are available lor use al the discretion ol the Iruslees in lurtheranco ol their charllable objectives. Fleslricted funds are subject lo specific ¢ondilions by donors or grantors as lo how they may be used. The purpos99 and uses ol the reslricled funds are sel out ill the notes lo Ihe financial slalemenls. Endowment funds are subject lo specific conditions by donors that the ¢apital musl be maintained by the charity. 1.3 Incomlng resources Income is recognised when the charity is1egally entitled lo il aller any performance conditions have been mgt, the amounts can be measured reliably, and il is probable that incom8 will be received. Cash donations are recognlsed on receipt. Other donations are recognised once the Charity has been nolilied ol the donalion, unless performance conditions require deferral ol the amount. Income lax recoverable in relation lo donalions received under Gilt Aid or deeds ol covenant is recognised al the lime ol the donation. Legacies are recognised on receipt or otherwise il the charity has been notified ol an impending dislribulion, the amount is known. and receipl is expected. 11 Ihg amounl is nol known, the legacy is Irealed as a conlingenl assel. UPTON HEATH PTA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Accounting pollcles Iconllnuedl 1.4 Expendlture Expenditure is recognised once there is 8 legal or conslruclive obligation lo Iransler economlc benelil lo a third party, it is probable Ihat a Iransler ol 8conomic benefits will be r8quired in selllemenl, and the amount ol the obligation can be measLJTed reliably. Expenditure is classified by aclivily. The costs ol each aclivily are made up ol the lolal ol direct CDsls and shared costs, including SLJPPDrt costs involved in undertaking each activity. Direct costs allribulable lo a single activity are allocated directly to that activity. Shaied costs which conlribule lo morg Ihan one activity and support costs which ar8 not allributable lo a single aclivily are apportioned between those activities Dn a basis consislenl with the use ol rosources. C8nlral stall c051s are allocated on the basis ol lime spent. and dtrprecialion charges are allocated on the portion ol the asset's uso. 1.5 Cash and cash equlvalenls Cash and cash equivalents Include cash in hand, deposils held al call with banks, tsth&r short-lerm liquid investments with original malurilies ol three months or less, and bank overdrafts. Bank overdralls are shown within borrowings in current liabilities. 1.6 Flnanclal Instruments The charity has elected lo apply the provislons ol Section 11 'Basic Flnancial Instruments. and Section 12 'Olher Financial Snstrumenls Issues, ol FRS 102 to all ol its linancial inslrumgnls. Fillancial Inslrumenls are recognised in the charity's balance sheet when the chayily becomes party lo the conlraclual provisions ol the inslrumenl. Financial assets and liabilities are offset, with the nel amounls presented in the financial slatemenls, when there is a legally enforceable right lo sgt oll the recognised arnounls and there is an intention lo sellle on a nel basis or lo realise Ihg asset and seltle the liability simultaneously. Bas1¢ fln8ncial assets Basic financial assgls, which Include debtors and cash and bank balances, are initially measured al transaction price including transaction c051s and are subsequently carried al amortised cost using the eHe¢live interest method unless the arrangernenl ¢onslilLJles a financing Iransaclion, where the transaction is measured al the presenl value ol the lulure receipts discounted al a market rale ol interest. Financial assets classified a5 recaivable within one year are not amorlised. Bosic financlal Ilabllltles 8asi¢ financial liabilities, including creditors and bank loans are initially recognised al Iransaclion price unless the arrangement conslilules a financing transaction, wh&re tho debt inslrumenl is measured at the present valuo ol the future payments discounted al a rnarkel rale ol inl8resl. Financial liabilities classified as payable within one year are nol amortised. Debt inslrumonts are subsequently carried al amoriised cost, using Ihg effective interest ralg method. Trade Creditors are obligations lo pay lor goods or services that have been acquired in the ordinary course ol operations from suppli&rs. Amounts payable are classified as ¢LJrrenl liabilities il paymenl is due within one year or loss. 11 not, they arg presellled as non-currenl liabilities. Trade creditors are recognisBd initially al Iransa¢lion price and subsoquenlly measured at amortised cosl using Ihe effective interest method. UPTON HEATH PTA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 1 Accounting pollcies Derecognlllon ol Ilnanclal liabllltles Financial liabilities are derecognised when the charily's conlraclual obligations expir& or are discharged or cancelled. (Continued) 2 Crlllcal accounting estlmales and judgements In the application ot th8 charity's accounting policies, the Irustees are required lo make judgements, esfjmales and assumptions about the carrying amount ol assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experienca and other laclors that are considergd lo be relevant. Actual results may diller from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the estimate is revised where the revision aftecls only that period, or In the pgriod ol the r8vision and future perlods where the r8vision allects both current and luluTe Pgriods. 3 Charitable actlvltles Unrestrlcted Unrestrlcted funds tunds 2025 2024 ParenlPay Book lair Christmas cards Christmas lair Donations Easy fundraising Children In Need Choir Summ6r lair Bake sale Circus Sports day Loom bands Allolmenl Disco ASDA cagh pol Y6 leavers Bank error School payment error 259 1,153 349 4,207 508 35 146 1,074 2,288 4,628 748 80 44 852 7.140 3,136 7,841 2,679 4,142 388 83 269 1.519 306 29 50 23,822 20,136 4 Other income 2025 2024 Government grants 16,608 10,800 UPTON HEATH PTA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Charitable acllvities 2025 2024 Book laiT Christmas cards Christmas lair Children In Need Playground Summer fair Bake sale Y6 leavers AGM relreshmenls Lollo licence ParenlKind Books Circus Druhm workshop Handprint tree PTA storage Allolmenl Disco EYFS ntrw joiners Sports day Wildlife camera Y6 leavers Memorial bench School payment error Bank error A¢¢ountancy fees 1,170 13 2,999 1.093 1.796 3.115 44 18,036 3,029 2,961 835 26,041 2,954 2,340 95 20 162 20 153 35 250 3,201 300 68 42 282 439 30 65 58 1.000 354 254 500 500 42,410 31,878 Trustees None ol the Iruslees lor any persons conn8c18d with Iheffll received any remuneration or benefits from the chaTily during the year. Employees The average tnonlhly number ol employees during the year was.. 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60,000. 8 Related party transactions There were no disclosable related party transactions during the year12024- none).