## **Charity Number 1141399** # **St Leonards PTA (A Registered Charity)** **Report and Accounts 31st August 25** 1 ## **St Leonards PTA** # **Report and Accounts Contents** |Trustees Annual Report|3| |---|---| |Independent Examiners Report|9| |Statement of Financial Activities|11| |Balance Sheet|13| |Notes to the Accounts|14| 2 ## **St Leonards PTA** ## **Trustees’ Annual Report for the Year Ended 31 August 2025 Charity Number: 1141399** ## **1. Reference and Administrative Details** St Leonards PTA is a registered charity (Charity Number 1141399) established to support St Leonards Primary School. **Trustees** during the year: - Zoe Haigh - Greg Sawyer - Neil Sewell - Emma Slaven The trustees are responsible for the preparation of the Trustees’ Annual Report and financial statements in accordance with applicable law and regulations. **Registered Office** : St Leonard’s (CofE) Primary School (VC), St Leonard’s Road, Exeter, EX2 4NQ **Independent Examiner** : Henry Sheppard, 19 Veitch Close, Exeter, EX2 4AF ## **Bankers** : Co-operative Bank, 1 Balloon Street, Manchester, M4 4BE (Switching to) Natwest, 250 Bishopsgate, London, EC2M 4AA . 3 ## **2. Objects and Purposes** The objects of the charity, as set out in the constitution, are to advance the education of pupils at St Leonards Primary School by: - Developing effective relationships between staff, parents and others associated with the school; and - Engaging in activities or providing facilities and equipment which support the school and advance the education of the pupils. ## **3. Structure, Governance and Management** The PTA is governed by a committee of trustees who meet regularly throughout the year to plan activities, oversee financial performance and agree the allocation of funds in line with the charity’s objectives. Trustees are volunteers and are appointed in accordance with the constitution. The committee roles during the year were as follows: - **Chair** : Zoe Haigh - **Treasurer** : Zoe Haigh - **Communications** : Greg Sawyer - **Head Teacher** : Emma Slaven - **Member** : Neil Sewell The work of the trustees is supported by a wider group of parent, staff and community volunteers who assist with events, fundraising and project delivery. The Head Teacher provides a vital link between the school and the PTA, ensuring that fundraising priorities align with the school’s educational needs. ## **4. Activities and Achievements During the Year** ## **Main Fundraising Goal – ICT Suite Upgrade** The primary fundraising objective for the year was to raise £17,000 to replace all computers in the school’s ICT Suite. The trustees are pleased to report that this 4 target was successfully achieved, and the funds were transferred to the school at the end of the Summer Term. The upgraded ICT Suite will enhance digital learning opportunities for pupils across the school. In addition, the existing computers will be repurposed into smaller classroom-based suites to support pupils with SEND, EAL, and group learning activities. ## **Fundraising Events** Despite challenging weather conditions leading to several events being cancelled or moved indoors, the PTA delivered a successful and varied programme of fundraising activities. The Christmas Fair was cancelled at short notice due to national storm alerts, after significant preparation by volunteers. A scaled-back toy, cake and uniform sale was held the following week, alongside a lucky dip, raising £825. Following an appeal, a further £550 was donated by parents and supporters. Food purchased for the cancelled event was donated to St Petrocks, enabling them to provide a Christmas meal for people experiencing homelessness. The annual Quiz & Fizz night was another highlight, raising over £2,000. The trustees extend their thanks to Nick Kennedy for writing the quiz and to Mr Bisbee for acting as Quiz Master. The Heritage Fest was once again held indoors but remained well attended and enjoyable. Through donations, drink sales and candy floss, the event raised £1,000 more than the previous year. The Summer Fair was particularly successful, raising over £3,000 despite being shortened due to volunteer availability. Contributing factors included excellent weather, revised pricing, and a popular Rainbow Hamper Raffle, which alone raised nearly £700. ## **General Fundraising and Donations** The trustees are extremely grateful to Hayley Ireland, who submitted three grant applications on behalf of the PTA and also managed the Easter Chick Hunt. As a result, the PTA received £4,000 from the Norman Family Charitable Trust towards the ICT Suite upgrade and was selected for the Tesco Stronger Starts scheme to support the Growing/Polytunnel project. 5 A contactless Donation Tapper was purchased during the year, enabling card donations to be taken without staff or mobile devices. This has been used at events, assemblies and school productions and has raised over £300 to date. In addition, the PTA benefited from £2,000 in matched funding through a parent connection in 2024. ## **Projects and Expenditure on Charitable Activities** Significant projects were delivered during the year, including the installation of a new Outdoor Classroom. The design and contractors were finalised during the year, and the structure was installed over the summer holidays, ready for use from September 2025. The trustees believe this will greatly enhance outdoor learning opportunities. The trustees wish to thank Rupert Bevan for installing the Outdoor Classroom and Catherine Moorwood for enabling the work to be completed during the school holidays. The Green Team led a number of initiatives, including the first Cycle to School Week, which proved extremely popular and encouraged active travel among pupils and families. The Bike Bus initiative continues to run weekly, supporting safe group cycling to school. A polytunnel donated by Fresha was installed in July, with plans to establish an after-school gardening club in the 2025–26 academic year. A Ward Grant of £350 was successfully secured to support this project. The PTA funded £1,300 of new books for the school library and donated over 250 Accelerated Reader books. Unsold books, toys and games were redistributed to Wynstream Primary School to support their fundraising activities. Further expenditure included contributions towards improvements to the Year 1 corridor, repainting of the Studio, provision of road safety signage, and support for Year 6 leavers. ## **5. Public Benefit** The trustees have had due regard to the Charity Commission’s guidance on public benefit. All activities undertaken during the year were directed towards advancing the education, wellbeing and inclusion of pupils at St Leonards Primary School. Funds 6 raised enabled improvements to learning environments, access to digital resources, reading materials, outdoor education, road safety and sustainable practices. These benefits are available to all pupils, including those with SEND and EAL, and contribute to a safe, supportive and enriching educational setting. ## **6. Financial Review** Total income for the year amounted to £25,480.94, representing an increase of approximately £10,000 compared to the previous year. Total expenditure was £31,124.31, resulting in a deficit of £5,643.37 for the year. This deficit was anticipated and reflects planned investment in the ICT Suite and other major projects. The charity ended the year with a closing balance of £22,852.75. Full details of income and expenditure are set out in Appendix A. ## **7. Reserves Policy** The trustees aim to maintain unrestricted reserves of approximately £3,000. This level is considered sufficient to meet ongoing operational costs, manage short-term cash flow, and provide a contingency against unexpected expenditure, while ensuring that the majority of funds raised are applied directly to charitable activities that benefit the school. The trustees review the reserves level regularly in light of planned projects and anticipated income. ## **8. Principal Risks and Uncertainties** The trustees recognise that the charity’s income is largely dependent on volunteer-led fundraising activities and external factors such as weather and event attendance. In addition, the continued effectiveness of the PTA relies on the ongoing commitment of trustees and volunteers. Several current trustees and key volunteers expect to step down within the next three to four years, and there is a risk of volunteer fatigue or burnout. These risks are mitigated by sharing responsibilities across the committee, encouraging wider parent involvement, planning succession where possible, running a varied programme of events, seeking grant funding, and maintaining appropriate reserves. 7 ## **9. Trustees and Volunteers** The trustees would like to record their sincere thanks to all volunteers who contributed their time, skills and energy throughout the year. Neil Sewell stepped down as Chair after six years of outstanding service, and the trustees extend their heartfelt thanks for his dedication and leadership. Zoe Haigh assumed the role of Chair while continuing as Treasurer. Greg Sawyer managed communications and supported numerous events. Jess Hodges designed event materials, Rachel Bruce provided organisational support, and Emma Kennedy led the Parent Café, Heritage Fest and raffle hampers. ## **10. Conclusion** This has been an exceptionally successful year, marked by strong community support, popular events and the completion of several major projects. The trustees are particularly pleased to have delivered the Outdoor Classroom and fully funded the ICT Suite upgrade. The PTA looks forward to continuing its work in the coming year to support the pupils and staff of St Leonards Primary School. ## **Zoe Haigh, Chair On behalf of the Trustees of St Leonards PTA** 8 ## **Independent Examiner’s Report to the Trustees of St Leonard’s PTA (Registered Charity no. 1141399).** I report on the accounts of the charity for the year ended 31st August 2025. ## **Responsibilities and Basis of Report** As the charity’s trustees, you are responsible for the preparation of the accounts. You consider that the audit requirement of section 144 of the Charities Act 2011 does not apply. It is my responsibility to: ● examine the accounts under section 145 of the Charities Act 2011, - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011, and - to state whether particular matters have come to my attention. ## **Independent Examiner’s Statement** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act 2011, and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act, have not been met; or 9 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed:** **Name:** Henry Sheppard **_________________________** Parent volunteer with experience in bookkeeping/finance, independent of the PTA committee Or Relevant experience/qualification (e.g. “Independent examiner with financial management experience”) **Date:** 14th Jan 2026 **__________________________** 10 ## **ST LEONARDS PTA** ## **Charity Number: 1141399** ## **Statement of Financial Activities (SOFA)** For the year ended 31 August 2025 |**Income and Expenditure**|**Unrestricted**
**Funds (£)**|**Restricted**
**Funds (£)**|**Total Funds**
**2024-25 (£)**|**Total Funds**
**2023-24 (£)**| |---|---|---|---|---| |**Income from:**||||| |||||| |**Donations and legacies**||||| |Coffee Van Donation|£ 50.00||£ 50.00|| |Donation Tapper|£ 44.88||£ 44.88|| |Easy Fundraising|£ 156.33||£ 156.33|
£ 89.58| |JustGiving|£ 527.89||£ 527.89|| |Standing Orders|£ 22.00||£ 22.00|| |ASDA Cashpot|£ 109.42||£ 109.42|| |||||| |**Total donations and legacies**
**income**|**£ 910.52**||**£ 910.52**|
**£ 89.58**| |||||| |**Income from fundraising activities**||||| |Fundraising events|£27,621.53||£ 27,621.53|
£ 23,583.63| |||||| |**Income from charitable activities**||||| |Grants (restricted)||£ 5,850.00|
£ 5,850.00|| |||||| |||||| |**Total income**|**£ 28,532.05**|
**£ 5,850.00**|
**£ 34,382.05**|
**£ 23,673.21**| |||||| |**Expenditure on:**||||| |||||| |**Costs of fundraising activities**|£8,901.11||£ 8,901.11|
£ 8,609.18| |||||| |**Charitable activities**||||| |Y1 Building Improvements|£ 2,601.57||£ 2,601.57|| |Library|£ 1,300.00||£ 1,300.00|| |Outdoor Classroom|£ 5,320.02||£ 5,320.02|| 11 |Easter Chick Hunt|£ 42.15||£ 42.15|| |---|---|---|---|---| |Repaint Hall|£ 2,940.00||£ 2,940.00|| |ICT Suite|£ 11,150.00|
£ 5,850.00|
£ 17,000.00|| |Y6 Leavers|£ 202.50||£ 202.50|| |Tooth Fairy Envelopes|£ 14.99||£ 14.99|| |||||| |**Total charitable expenditure**|**£ 23,571.23**|
**£ 5,850.00**|
**£ 29,421.23**|
**£ 5,997.93**| |||||| |**Governance and support costs**||||| |Insurance & subscriptions|£ 177.08||£ 177.08|
£ 153.00| |Equipment for PTA events/storage|£ 1,453.80||£ 1,453.80|
£ 161.00| |Other|£ 72.20||£ 72.20|
£ 170.61| |||||| |**Total governance costs**|**£ 1,703.08**||**£ 1,703.08**|
**£ 484.61**| |||||| |**Total expenditure**|**£ 25,274.31**|
**£ 5,850.00**|
**£ 31,124.31**|
**£ 6,482.54**| |||||| |**Net income / (expenditure)**|**£ 3,257.74**|
**£ -**|
**£ 3,257.74**|
**£ 17,190.67**| |||||| |_(restricted funds fully applied during_
_the year)_||||| |||||| |**Reconciliation of funds**||||| |||||| |Opening funds at 1 September 2024|||£ 28,496.12|£ 20,037.29| |Net movement in funds|||£ (5,643.37)|£ 17,190.67| |**Closing funds at 31 August 2025**|||**£ 22,852.75**|**£28,496.12**| 12 ## **ST LEONARDS PTA** ## **Charity Number: 1141399** ## **Balance Sheet** For the year ended 31 August 2025 |**Current assets**|**£**| |---|---| ||| |Cash at bank and in hand|£22,852.75| ||| |Total current assets|£22,852.75| ||| |**Creditors: amounts falling due within one year**|| |Total creditors|£0.00| ||| |**Debtors**|| |Total debtors|£0.00| ||| |Net current assets|£22,852.75| |**Total assets less current liabilities**|**£22,852.75**| ||| |**Funds**|**£**| ||| |Unrestricted funds|£22,852.75| |Restricted funds|£0.00| ||| |**Total charity funds**|**£22,852.75**| ## **Trustees’ approval** These financial statements were approved by the trustees and signed on their behalf. Signed: ________________________ Name: Zoe Haigh Role: Chair / Trustee Date: 11th Feb 2026________________________ 13 ## **Notes to the Accounts** 1 – Accounting policies The accounts have been prepared on an accruals basis under the historical cost convention and in accordance with the Charities Act 2011 and the Charities SORP (FRS 102). The charity is a public benefit entity. Income is recognised when the charity is entitled to the funds, receipt is probable and the amount can be measured reliably. Expenditure is recognised when the charity has a legal or constructive obligation. 2 - Income The charity holds no permanent endowment funds. 3 – Expenditure Governance and support costs relate to insurance, subscriptions and equipment required to run PTA events and activities. 4 – Restricted funds All restricted income relates to grants received for the ICT Suite upgrade and were fully expended during the year. All funds at year end are unrestricted. 5 – Trustees and remuneration No trustees received remuneration or benefits during the year. 6 – Related party transactions 14 There were no related party transactions during the year other than the involvement of trustees and volunteers in fundraising and project delivery in an unpaid capacity. 7 – Volunteers The charity relies heavily on the support of volunteers to carry out its fundraising activities and projects. The value of volunteer time is not included in the financial statements. 8 – Reserves policy The trustees aim to maintain unrestricted reserves of approximately £3,000 to meet ongoing operational costs and provide a contingency against unexpected expenditure, while ensuring that funds raised are applied to charitable activities. ## 9 – Independent examination Because of income levels, the accounts are subject to independent examination and not audit. The accounts have been independently examined in accordance with section 145 of the Charities Act 2011. The discrepancy at the end of the financial year 2023-24 was noted and commented on in the independent examiner’s report. 15 ## **Charity Number 1141399** # **St Leonards PTA (A Registered Charity)** **Report and Accounts 31st August 25** 1 ## **St Leonards PTA** # **Report and Accounts Contents** |Trustees Annual Report|3| |---|---| |Independent Examiners Report|9| |Statement of Financial Activities|11| |Balance Sheet|13| |Notes to the Accounts|14| 2 ## **St Leonards PTA** ## **Trustees’ Annual Report for the Year Ended 31 August 2025 Charity Number: 1141399** ## **1. Reference and Administrative Details** St Leonards PTA is a registered charity (Charity Number 1141399) established to support St Leonards Primary School. **Trustees** during the year: - Zoe Haigh - Greg Sawyer - Neil Sewell - Emma Slaven The trustees are responsible for the preparation of the Trustees’ Annual Report and financial statements in accordance with applicable law and regulations. **Registered Office** : St Leonard’s (CofE) Primary School (VC), St Leonard’s Road, Exeter, EX2 4NQ **Independent Examiner** : Henry Sheppard, 19 Veitch Close, Exeter, EX2 4AF ## **Bankers** : Co-operative Bank, 1 Balloon Street, Manchester, M4 4BE (Switching to) Natwest, 250 Bishopsgate, London, EC2M 4AA . 3 ## **2. Objects and Purposes** The objects of the charity, as set out in the constitution, are to advance the education of pupils at St Leonards Primary School by: - Developing effective relationships between staff, parents and others associated with the school; and - Engaging in activities or providing facilities and equipment which support the school and advance the education of the pupils. ## **3. Structure, Governance and Management** The PTA is governed by a committee of trustees who meet regularly throughout the year to plan activities, oversee financial performance and agree the allocation of funds in line with the charity’s objectives. Trustees are volunteers and are appointed in accordance with the constitution. The committee roles during the year were as follows: - **Chair** : Zoe Haigh - **Treasurer** : Zoe Haigh - **Communications** : Greg Sawyer - **Head Teacher** : Emma Slaven - **Member** : Neil Sewell The work of the trustees is supported by a wider group of parent, staff and community volunteers who assist with events, fundraising and project delivery. The Head Teacher provides a vital link between the school and the PTA, ensuring that fundraising priorities align with the school’s educational needs. ## **4. Activities and Achievements During the Year** ## **Main Fundraising Goal – ICT Suite Upgrade** The primary fundraising objective for the year was to raise £17,000 to replace all computers in the school’s ICT Suite. The trustees are pleased to report that this 4 target was successfully achieved, and the funds were transferred to the school at the end of the Summer Term. The upgraded ICT Suite will enhance digital learning opportunities for pupils across the school. In addition, the existing computers will be repurposed into smaller classroom-based suites to support pupils with SEND, EAL, and group learning activities. ## **Fundraising Events** Despite challenging weather conditions leading to several events being cancelled or moved indoors, the PTA delivered a successful and varied programme of fundraising activities. The Christmas Fair was cancelled at short notice due to national storm alerts, after significant preparation by volunteers. A scaled-back toy, cake and uniform sale was held the following week, alongside a lucky dip, raising £825. Following an appeal, a further £550 was donated by parents and supporters. Food purchased for the cancelled event was donated to St Petrocks, enabling them to provide a Christmas meal for people experiencing homelessness. The annual Quiz & Fizz night was another highlight, raising over £2,000. The trustees extend their thanks to Nick Kennedy for writing the quiz and to Mr Bisbee for acting as Quiz Master. The Heritage Fest was once again held indoors but remained well attended and enjoyable. Through donations, drink sales and candy floss, the event raised £1,000 more than the previous year. The Summer Fair was particularly successful, raising over £3,000 despite being shortened due to volunteer availability. Contributing factors included excellent weather, revised pricing, and a popular Rainbow Hamper Raffle, which alone raised nearly £700. ## **General Fundraising and Donations** The trustees are extremely grateful to Hayley Ireland, who submitted three grant applications on behalf of the PTA and also managed the Easter Chick Hunt. As a result, the PTA received £4,000 from the Norman Family Charitable Trust towards the ICT Suite upgrade and was selected for the Tesco Stronger Starts scheme to support the Growing/Polytunnel project. 5 A contactless Donation Tapper was purchased during the year, enabling card donations to be taken without staff or mobile devices. This has been used at events, assemblies and school productions and has raised over £300 to date. In addition, the PTA benefited from £2,000 in matched funding through a parent connection in 2024. ## **Projects and Expenditure on Charitable Activities** Significant projects were delivered during the year, including the installation of a new Outdoor Classroom. The design and contractors were finalised during the year, and the structure was installed over the summer holidays, ready for use from September 2025. The trustees believe this will greatly enhance outdoor learning opportunities. The trustees wish to thank Rupert Bevan for installing the Outdoor Classroom and Catherine Moorwood for enabling the work to be completed during the school holidays. The Green Team led a number of initiatives, including the first Cycle to School Week, which proved extremely popular and encouraged active travel among pupils and families. The Bike Bus initiative continues to run weekly, supporting safe group cycling to school. A polytunnel donated by Fresha was installed in July, with plans to establish an after-school gardening club in the 2025–26 academic year. A Ward Grant of £350 was successfully secured to support this project. The PTA funded £1,300 of new books for the school library and donated over 250 Accelerated Reader books. Unsold books, toys and games were redistributed to Wynstream Primary School to support their fundraising activities. Further expenditure included contributions towards improvements to the Year 1 corridor, repainting of the Studio, provision of road safety signage, and support for Year 6 leavers. ## **5. Public Benefit** The trustees have had due regard to the Charity Commission’s guidance on public benefit. All activities undertaken during the year were directed towards advancing the education, wellbeing and inclusion of pupils at St Leonards Primary School. Funds 6 raised enabled improvements to learning environments, access to digital resources, reading materials, outdoor education, road safety and sustainable practices. These benefits are available to all pupils, including those with SEND and EAL, and contribute to a safe, supportive and enriching educational setting. ## **6. Financial Review** Total income for the year amounted to £25,480.94, representing an increase of approximately £10,000 compared to the previous year. Total expenditure was £31,124.31, resulting in a deficit of £5,643.37 for the year. This deficit was anticipated and reflects planned investment in the ICT Suite and other major projects. The charity ended the year with a closing balance of £22,852.75. Full details of income and expenditure are set out in Appendix A. ## **7. Reserves Policy** The trustees aim to maintain unrestricted reserves of approximately £3,000. This level is considered sufficient to meet ongoing operational costs, manage short-term cash flow, and provide a contingency against unexpected expenditure, while ensuring that the majority of funds raised are applied directly to charitable activities that benefit the school. The trustees review the reserves level regularly in light of planned projects and anticipated income. ## **8. Principal Risks and Uncertainties** The trustees recognise that the charity’s income is largely dependent on volunteer-led fundraising activities and external factors such as weather and event attendance. In addition, the continued effectiveness of the PTA relies on the ongoing commitment of trustees and volunteers. Several current trustees and key volunteers expect to step down within the next three to four years, and there is a risk of volunteer fatigue or burnout. These risks are mitigated by sharing responsibilities across the committee, encouraging wider parent involvement, planning succession where possible, running a varied programme of events, seeking grant funding, and maintaining appropriate reserves. 7 ## **9. Trustees and Volunteers** The trustees would like to record their sincere thanks to all volunteers who contributed their time, skills and energy throughout the year. Neil Sewell stepped down as Chair after six years of outstanding service, and the trustees extend their heartfelt thanks for his dedication and leadership. Zoe Haigh assumed the role of Chair while continuing as Treasurer. Greg Sawyer managed communications and supported numerous events. Jess Hodges designed event materials, Rachel Bruce provided organisational support, and Emma Kennedy led the Parent Café, Heritage Fest and raffle hampers. ## **10. Conclusion** This has been an exceptionally successful year, marked by strong community support, popular events and the completion of several major projects. The trustees are particularly pleased to have delivered the Outdoor Classroom and fully funded the ICT Suite upgrade. The PTA looks forward to continuing its work in the coming year to support the pupils and staff of St Leonards Primary School. ## **Zoe Haigh, Chair On behalf of the Trustees of St Leonards PTA** 8 ## **Independent Examiner’s Report to the Trustees of St Leonard’s PTA (Registered Charity no. 1141399).** I report on the accounts of the charity for the year ended 31st August 2025. ## **Responsibilities and Basis of Report** As the charity’s trustees, you are responsible for the preparation of the accounts. You consider that the audit requirement of section 144 of the Charities Act 2011 does not apply. It is my responsibility to: ● examine the accounts under section 145 of the Charities Act 2011, - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011, and - to state whether particular matters have come to my attention. ## **Independent Examiner’s Statement** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act 2011, and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act, have not been met; or 9 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed:** **Name:** Henry Sheppard **_________________________** Parent volunteer with experience in bookkeeping/finance, independent of the PTA committee Or Relevant experience/qualification (e.g. “Independent examiner with financial management experience”) **Date:** 14th Jan 2026 **__________________________** 10 ## **ST LEONARDS PTA** ## **Charity Number: 1141399** ## **Statement of Financial Activities (SOFA)** For the year ended 31 August 2025 |**Income and Expenditure**|**Unrestricted**
**Funds (£)**|**Restricted**
**Funds (£)**|**Total Funds**
**2024-25 (£)**|**Total Funds**
**2023-24 (£)**| |---|---|---|---|---| |**Income from:**||||| |||||| |**Donations and legacies**||||| |Coffee Van Donation|£ 50.00||£ 50.00|| |Donation Tapper|£ 44.88||£ 44.88|| |Easy Fundraising|£ 156.33||£ 156.33|
£ 89.58| |JustGiving|£ 527.89||£ 527.89|| |Standing Orders|£ 22.00||£ 22.00|| |ASDA Cashpot|£ 109.42||£ 109.42|| |||||| |**Total donations and legacies**
**income**|**£ 910.52**||**£ 910.52**|
**£ 89.58**| |||||| |**Income from fundraising activities**||||| |Fundraising events|£27,621.53||£ 27,621.53|
£ 23,583.63| |||||| |**Income from charitable activities**||||| |Grants (restricted)||£ 5,850.00|
£ 5,850.00|| |||||| |||||| |**Total income**|**£ 28,532.05**|
**£ 5,850.00**|
**£ 34,382.05**|
**£ 23,673.21**| |||||| |**Expenditure on:**||||| |||||| |**Costs of fundraising activities**|£8,901.11||£ 8,901.11|
£ 8,609.18| |||||| |**Charitable activities**||||| |Y1 Building Improvements|£ 2,601.57||£ 2,601.57|| |Library|£ 1,300.00||£ 1,300.00|| |Outdoor Classroom|£ 5,320.02||£ 5,320.02|| 11 |Easter Chick Hunt|£ 42.15||£ 42.15|| |---|---|---|---|---| |Repaint Hall|£ 2,940.00||£ 2,940.00|| |ICT Suite|£ 11,150.00|
£ 5,850.00|
£ 17,000.00|| |Y6 Leavers|£ 202.50||£ 202.50|| |Tooth Fairy Envelopes|£ 14.99||£ 14.99|| |||||| |**Total charitable expenditure**|**£ 23,571.23**|
**£ 5,850.00**|
**£ 29,421.23**|
**£ 5,997.93**| |||||| |**Governance and support costs**||||| |Insurance & subscriptions|£ 177.08||£ 177.08|
£ 153.00| |Equipment for PTA events/storage|£ 1,453.80||£ 1,453.80|
£ 161.00| |Other|£ 72.20||£ 72.20|
£ 170.61| |||||| |**Total governance costs**|**£ 1,703.08**||**£ 1,703.08**|
**£ 484.61**| |||||| |**Total expenditure**|**£ 25,274.31**|
**£ 5,850.00**|
**£ 31,124.31**|
**£ 6,482.54**| |||||| |**Net income / (expenditure)**|**£ 3,257.74**|
**£ -**|
**£ 3,257.74**|
**£ 17,190.67**| |||||| |_(restricted funds fully applied during_
_the year)_||||| |||||| |**Reconciliation of funds**||||| |||||| |Opening funds at 1 September 2024|||£ 28,496.12|£ 20,037.29| |Net movement in funds|||£ (5,643.37)|£ 17,190.67| |**Closing funds at 31 August 2025**|||**£ 22,852.75**|**£28,496.12**| 12 ## **ST LEONARDS PTA** ## **Charity Number: 1141399** ## **Balance Sheet** For the year ended 31 August 2025 |**Current assets**|**£**| |---|---| ||| |Cash at bank and in hand|£22,852.75| ||| |Total current assets|£22,852.75| ||| |**Creditors: amounts falling due within one year**|| |Total creditors|£0.00| ||| |**Debtors**|| |Total debtors|£0.00| ||| |Net current assets|£22,852.75| |**Total assets less current liabilities**|**£22,852.75**| ||| |**Funds**|**£**| ||| |Unrestricted funds|£22,852.75| |Restricted funds|£0.00| ||| |**Total charity funds**|**£22,852.75**| ## **Trustees’ approval** These financial statements were approved by the trustees and signed on their behalf. Signed: ________________________ Name: Zoe Haigh Role: Chair / Trustee Date: 11th Feb 2026________________________ 13 ## **Notes to the Accounts** 1 – Accounting policies The accounts have been prepared on an accruals basis under the historical cost convention and in accordance with the Charities Act 2011 and the Charities SORP (FRS 102). The charity is a public benefit entity. Income is recognised when the charity is entitled to the funds, receipt is probable and the amount can be measured reliably. Expenditure is recognised when the charity has a legal or constructive obligation. 2 - Income The charity holds no permanent endowment funds. 3 – Expenditure Governance and support costs relate to insurance, subscriptions and equipment required to run PTA events and activities. 4 – Restricted funds All restricted income relates to grants received for the ICT Suite upgrade and were fully expended during the year. All funds at year end are unrestricted. 5 – Trustees and remuneration No trustees received remuneration or benefits during the year. 6 – Related party transactions 14 There were no related party transactions during the year other than the involvement of trustees and volunteers in fundraising and project delivery in an unpaid capacity. 7 – Volunteers The charity relies heavily on the support of volunteers to carry out its fundraising activities and projects. The value of volunteer time is not included in the financial statements. 8 – Reserves policy The trustees aim to maintain unrestricted reserves of approximately £3,000 to meet ongoing operational costs and provide a contingency against unexpected expenditure, while ensuring that funds raised are applied to charitable activities. ## 9 – Independent examination Because of income levels, the accounts are subject to independent examination and not audit. The accounts have been independently examined in accordance with section 145 of the Charities Act 2011. The discrepancy at the end of the financial year 2023-24 was noted and commented on in the independent examiner’s report. 15 CHARITY (OMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examinerfs Report Report to the trustses St Leonards PTA On accounts forthe year ended 31° August 2025 Charity no Ilf any) 1141399 Sot out on pages I report to the trustees on my examination of Ihe accounts of the above charityllhe Trust") for the year ended 3110812025. Responslbllltles and basls of roport As the charity's trustees, you are responsible for the preparation of the accounts in accordance wrf(h the r8qUifements of the Charities Act 2011 (Ihe Act"). I report in respect of my exarnination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have followed all thè applicable Directions giv8n by the Charity Commission under section 145(5){b) ol the Act. Independent I have completed my examination. I confirm that no material matters have examlner's statement come to my attention in connection with the examination which gives me cause to believe Ihat in, any material respecl.. the accounting records were not kept in accordance with section 130 of the Charrties Act., or the accounls did not accord with Ihe accounting records.. or the accounts did not comply with the applicable requirements concerning the fom and content of accounts set out in the Chariti8S {Accounts and Reports) Regulations 2008 other Ihan any requirement thal Ihe accounts gNe a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in Connection with the examination lo which attenlion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: Date: 1410112026 Name: Henry Sheppard Relevant profe$$lonal quallflcatlon{s} or body lif any): ACCA FMAAT Address: 19 Vef(ch Close Exeter EX2 4AF IER Oct 2018 Section B Dist105ure Only complete If the examiner needs to highlight material matters of concern (see CC32. Independent examinalion of chartty accounts.. directions and guidance for examiners). Glve here brlef detalls of any items that the exarninerwishes to disclose. NIA IER Oct 2018 Additional notes= Independent Examlner's Report to the Trustees 1. Introductlon This is the first financial year in which the charity has exceeded the £25.000 threshold, thereby requiring an independent examination in accordance with Charity Commission guidelines. As this is the charty's fiT5t independent examinats-on. it is important lo clarify the scope of this work and how it differs from an audit. An independent examination PTovides a limited level of assurance in the form of negative assurance, meaning I report only if l identify any matters of concern. In contrast. an audit provides posrtive assurance that the accounts present a true and fair view, supported by svJnificantly more extenswe testing. The PTA meeting agenda notes dated 9 September 2025 record income of £25,480.94 for the 2024125 financial year, Iriggering the requirement for an independent examination. Trustees should note that, for future financial years. the Charity Commission bases this requirement on gross income (£34,382.05). not net income as recorded in the agenda. Further guidance can be found in Charity Reporting and Accounting.. The Essentials (November 20161. The Charity Commission has also issued a revised Statement of Recommended Practice (SORPI, applicable to accounting periods ending on or after 30 September 2026, which will affect future income thresholds for indep8ndent examination.. Year ending 31 August 2026.. Threshold remains £25.000 (gross income) Year ending 31 August 2027: Th￿Shold increases to £40.000 (gross income) 2. Governance Ob8er¥atlon$ AGM Tlmlng The last AGM was held on 12 Seplember 2024, with the next scheduled for January 2026. This exc88ds the maximum 15-month interval pemiitted undèr the charity's constitution. Trustee Roles Whi18 Charity Commission guidance does not prohibit one individual from hohjing both the Chair and Treasurer roles, this practice is strongly discouraged. Best govemance dictates that these roles be separated to reduce the risk of ¢onfiicts of interest. Committeo Membershlp l understand that the charity is currentty experienang difficulty in appointing committee members. However, the committee must consist of at least three members and ideally fve. in line with good govemance practice. Constitution Slgnatory Issue The updated constitulion dated June 2025 was srgned by a commtttee member in the role of Secretarytrreasurer, whereas Ihe prior year's accounts list this individual as responsible for Communication5.1 have been assured that this inconsistency will be corrected. Appointment of Indopendent Examiner The constit￿tion requires the independent examiner to be appointed at the AGM. As the £25,000 threshold had IER Oct 2018 not been exceeded at the AGM in Septemter 2024, this appointment should be formally agreed and minuled al Ihe next AGM in January 2026. Cash Handling Controls Discussions with trustees indicate that the charty currently has limited controls around the handling of significant sums of cash. Although the introduction of the Sumup payment system has reduced some risk, substantial amounts of cash are slill re￿iVed without checks to confimi that takings align wlh expected sales. I recommend the introduction of basic cash-control measures to mitigate the risk of misappropriation. Common procedures include reconciling cash takings to exFeCted income and en$uring that at least tsvo independent individuals count and verify all cash before it is handed to the Treasurer. While these measures add some administrative burden, even simple controls provide an effective safeguard against error or fraudulent activity. 3. Financial Summary Gross income for Ihe year ending 31 August 2025: £34,382.05 Accounts basis: Receipts and payments Audit requirement.. Not required {criteria in CC32 not met) Subsidiaries." None Independence.. I confirm that l am independent of the charity. wth no conflicts of interest, in accordance with CC32a and Charity Commission guidance on independent examination. 4. Transactlon Revlew Openlng and CIo8ln9 Balan¢es I verifled the opening and closing balances in the ledger against the bank statements. The closing balance of £22,822.75 agreed with the bank. The opening ledger balan￿ of£28,496 12. however. differed from the confirmed bank balan￿ of £28,576.01, Creating a variance of £79.89. This difference is not malefial and is likely due lo minor inaccuracies carried forward from the previous year, compounded by difficults'es reconciling balances during Ihe transrtion be•tsveen bank accounts, as statements from the fomier accounl were unavailable. Tran8a¢tlon Testlng A random sample of 20 Iransactions was selected from the ledger. Each item was traced to the receipts and paymenls accounts and reviewed for ¢ompliance with the charity's constitution. All transactions were supported by appropriate receipts or Invol￿$, and each ilem reconciled successfully with the bank records. No erTors, misslalements, or irregulaTib'es were identified. IER Oct 2018 To)From Tliswas atr￿%1&r1r¢rn forner bank account.whlth was ¢kns&l n Serknb2r 2024. The c105ry Stat￿entw85 vallabk. s￿lwa5 althe WÈmber 2024 a C1￿M￿*11 of £3,OLK) Icmfirm&Y in minLrfes1. Payment m•letr$￿ Sth￿￿', no [ec￿ptWas Obtair￿d. R*(MhmetwJatiM." rèwi e¥id8n¢e 0feXpen(*￿relorlLrt1vÈ variartt noted and bar*ed Ni ftsl. PaKI nEtofVAT as seMc4 pahy th&w0$5 ￿UL¥ll￿u8 10 St c￿lSIL￿￿5 C r4E Srlvj 4 2241.87 VAT-regi5teW. 45 the contractor Imffjte w85 wihthe e¥*rtW88l￿￿ ￿ School Transf8r B¥&Re£ryi £ 19.999. 2Y1012024 Year 1 ￿pr￿tt￿ StCfwkntC￿IS C ol É 2.W1 30nor1024 F￿￿OrkS E%*rt tr*c(ne £ 3.367 08111r2024 PTA Firewor 1W1112024 KS2 ()b¢o 23M1f2024 Tlyth F¥ry E￿￿0[% t)ep05it 02M2fI024 Dtrposl- Fira¥orks 2025 BwkRece tBay StClmtr•F*rfs C tlE S(*th1 4 541M7 14.99 P8hJ ￿t OIVAT sanè VAT Ir&th)8nt as abo ioth8 schoofj. lo1121￿>24 2010112025 2710212025 1710312025 24KIW2025 Don81kn for Su Drfrths- Fti2 & Quti Foc41- FEZ & Qu Fts￿* & Orknks- Ftiz & Qilz 810.76 Ww8r6 Bakery 357. lTht*81(U£5.101.78. Pul rf ofVAT ￿ I￿￿*was1•sU￿J StClwbtt¥￿ C d E 5.101.77 Sbjm 1p roJThYr¥ noted 2410412025 OLrtdw C￿S 1210Y2025 LINtwm & C8ke $8185 131Cf12025 C*knk5 & Idles- Fe81h 0￿02$ Year 2Pssomtty DO￿tic IOm7r202S Sunm•rF*r 1410712025 167.57 110.52 43.01 431.87 205.41 ML ML 17107r2025 st￿p￿S- fr*rf1￿• Fwiw Emmi K 49.47 p*J OWMI f￿8*15 wrlfiBd aa¥hl b•nk•nd . 0%trpa￿￿￿I 25 JLty 2026. D(ffi•l￿10 schwlfor CT Suh8. No race￿* or confi￿•1￿ of St Cl¥*10￿8 C ofE Sth>l 4 17,co).Ix* •wlQur8 wa8 rwestsd. Rec￿m￿n￿a￿On. iequ681 corthnatkm gfuie ¢1 W$ lor tsrge donalons In firture. 23107r2026 TS Cash Reserves A significant cash balance of £22,822.75 is currently held in a non-interest-bearing current account. I recommend that the Treasurer consider Iransferring a portion of these funds into a liquidity or nolice-based savings account, where interest rates of approximately 2.050A to 3.259/0 are available, depending on the nolic8 pèriod. This would increase income while retaining sufficient liquidty for operalional needs. Grant Expendlture It has been identified that receipts are not a￿ayS obtained from the school for grant-funded purchases. Slandard accounting praclice requires evidence of expenditure to confimi Ihat funds have been used for Iheir intended purpose. I rècommend that receipts be routinety requested and retsined lo ensure appropriate verification. 6. Concluslon The charity meets the criteria for an independent examination, and no material concerns have arisen from the transactions reviewed. The recommendations above are intended lo strengthen governance arrangemenls, enhance financial controls, and support the prudent management of the charity's funds. IER Oct 2018