2024-08-31-accounts

Independent examination of charity accounts checklist (CC32a)

A recommended checklist for examiners

This checklist is not suitable for the examination of voluntary group accounts.

1. Self-assessment checklist

The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).

The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.

The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words ‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.

Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.

It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.

If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.

2. Checklist

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The Directions and documentation Step Working
done? paper
reference
Direction 1: Check whether the charity is eligible to have
an independent examination
Checked the charity audit threshold applying to the accounts to
be reviewed
Checked an audit is not required for any other reason Ὺ Per P/L
Confirmed the charity is eligible for independent examination Y For Audit Trails
Confirmed the amount of the charity’s income to figure shown Yes Bank Statements
the accounts (including any branches) and confirmed that
income and assets are below the audit threshold or, if
applicable, obtained a copy of the letter from the Commission
approving an audit dispensation
If the charity has one or more subsidiaries confirmed that group NO
accounts are not required by law
If a charitable company checked that the audit exemption YES
statement has been made
If applicable, rechecked the threshold calculation during the YES
examination
If the charity’s income is more than £250,000 confirmed that NO Income in less
the examiner is a member of one of the listed bodies
If applicable, informed the trustees that the charity is not YES
eligible for an independent examination
If receipts and payments accounts have been prepared, YES Seen
checked that the charity’s gross income is less than £250,000
and that it is not a company
If receipts and payments accounts have been prepared, check YES
that there is no requirement to prepare accruals accounts in
the charity’s governing document or for any other reason
If applicable, informed the trustees that the charity is not
eligible to prepare receipts and payments accounts
Direction 2: Check for any conflict of interest that prevents
the examiner from carrying out their independent
examination
Confirmed that there are no close personal relationships with NO
the trustees that compromise independence
Confirmed as having no the day to day involvement in the NO
administration of the charity
If providing other services to the charity then confirmed that all NO
the criteria in Direction 2 necessary for independence are met
Identified that there are no circumstances in the examiner’s NO
judgment that would reasonably lead to the perception that the
examiner is not independent
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The Directions and documentation – N/A – All voluntary Step Working
members done? paper
referen
Considered whether sufficiently skilled to carry out the YES
examination and, where required, confirmed membership of a
listed body
If applicable, informed the trustees that you are not eligible to N/A
carry out the independent examination
Direction 3: Record your independent examination
File of working papers prepared to document the work YES Good
undertaken (see the Direction for guidance on key working recording
papers)
Evidence of appointment on file Yes
If issued, letter of engagement signed by the trustees on file NA
Documentation of steps required by Direction 1 are all done NA
Documentation that steps required by Direction 2 are all done NA
Analytical review documented
Areas of concern identified and noted whether these were YES
resolved or if unresolved and significant have included them in
the examiner’s report
Verification and vouching procedures undertaken and any
checks made are on file
Copy of approved accounts on file
Copy of trustees’ annual report on file
Copies of information relied upon as part of the examination
are on file
If applicable, copies of written assurances given
Recorded the conclusions drawn as an outcome of the
independent examination that support the examiner’s report
are on file
Recorded any matters of material significance about which a
report must be made direct to the Commission
Recorded whether to exercise discretion and report on relevant NA
matters direct to the Commission
Direction 4: Plan your independent examination
Obtained an understanding of the charity’s constitution, YES
objectives, organisational structure, the funds managed, its
activities and accounting records and systems
Planned specific examination procedures appropriate to the YES
circumstances of the charity
Reviewed whether any areas for improvement were advised to YES
the trustees in the previous year’s independent examiner’s
report (or audit report and management letter) and looked to
see if any action taken
Considered the financial risks identified and, where accruals CASH
ACCOUNTING
accounts prepared, considered whether the trustees have
evidence that shows that the charity is a going concern
Noted any implications for the examiner’s report and for YES
separate reporting to the Commission
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The Directions and documentation Step Working
done? paper
reference
Direction 5: Check that accounting records are kept to the
required standard
Checked that accounting records have been kept are complete YES
and considered if they have been kept to the required standard
Asked the trustees about how they ensure the accounting YES
records are complete
If corrections made or records created during the examination, YES
the trustee approval for these has been sought and obtained
Asked the trustees if they carried out a review of the charity’s YES
internal financial controls in the year reported
Noted any implications for the examiner’s report and for YES
separate reporting to the Commission
Direction 6: Check that the accounts are consistent with
the accounting records
Compared the accounts with the underlying accounting records YES
Checked some entries from the listing of transactions of YES
income and expenditure to vouchers such as invoices, bank
statements, and receipts.
If applicable, confirmed that the trustees have taken the YES
necessary steps to ensure that restricted or endowed funds are
correctly reported in the accounts
If additional checks were necessary, the evidence was found YES
that showed the accounting record was complete, voucher
present, and both supported the entry in the accounts
Direction 7: If the accounts are prepared on an accruals CASH N/A
basis and one or more related party transactions took BASIS
ACCOUN
place the examiner must check if these were properly
TING
disclosed in the notes to the accounts
Checked that the disclosures required by the SORP have been
made and are complete
Considered whether there are any implications for the
examiner’s report and reporting to the Commission
If receipts and payments accounts prepared and a related
party transaction note was provided, then checked the note for
any implications for the examiner’s report
Direction 8: Check the reasonableness of the significant
estimates and judgments and accounting policies used in
accounting for the types of fund held and in the
preparation of the accounts
Checked with the trustees that the separate funds of the charity YES
have been correctly accounted for and reported correctly in the
accounts
Checked the reasonableness of any significant estimates or YES
judgments that have been made in preparing the accounts
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The Directions and documentation Step Working
done? paper
reference
Where accruals accounts are prepared, checked that the N/A
accounting policies adopted are consistent with the SORP and
are appropriate to the activities of the charity
Where accruals accounts are prepared, checked that the N/A
accounts were prepared on a going concern basis
Noted any implications for the examiner’s report and for
separate reporting to the Commission
Direction 9: The examiner must check whether the
trustees have considered the financial circumstances of
the charity at the end of the reporting period and, if the
accounts are prepared on an accruals basis, check
whether the trustees have made an assessment of the
charity’s position as a going concern when approving the
accounts
Asked the trustees whether they expect the charity to be able YES
to settle outstanding invoices, bills and commitments as and
when they fall due
Asked the trustees about the reserves policy and the adequacy YES
of the level of reserves held
Where accruals accounts are prepared, checked that the YES
trustees’ have made an assessment of going concern and that
their assessment is reasonable given the information available
Where accruals accounts are prepared, checked that the YES
SORP’s disclosures about going concern have been made
Noted any implications for the examiner’s report and for YES
separate reporting to the Commission
Direction 10: Check the form and content of the accounts
Where receipts and payments accounts have been prepared, YES
checked that the charity can lawfully prepare such accounts,
that all the accounting statements are present and that the
funds of the charity are correctly identified
Where accruals accounts are prepared, checked that they YES
comply with the SORP and applicable accounting standard
If the charity is a company, checked that the accounts also
comply with the applicable company law requirements
Noted any implications for the examiner’s report and for YES
separate reporting to the Commission
Direction 11: Identify items from the analytical review of
the accounts that need to be followed up for further
explanation or evidence
Carried out an analytical review YES
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The Directions and documentation Step Working
done? paper
reference
Following the analytical review, selected material items in the YES
accounts for further explanation or supporting evidence
If the accounts could be materially misstated, additional checks N/A
were undertaken and the examiner is satisfied that the item(s)
identified were satisfactorily explained and correctly included in
the accounts
Noted any implications for the examiner’s report and for YES
separate reporting to the Commission
Direction 12: Compare the trustees’ annual report with the
accounts
Checked that any figure for reserves quoted in the trustees’ YES
annual report is not materially inconsistent with the accounts
Compared the trustees’ annual report with the accounts for any YEs
material inconsistency
Noted any implications for the examiner’s report and for YES
separate reporting to the Commission
Direction 13: Write and sign the independent examination
report
Reviewed the conclusions from the independent examination YES
Considered whether the examination has identified a matter of YES
concern that should be reported in the examiner’s report
Checked that the examiner’s report covers all of the matters YES
required
If relying on the work of others in undertaking the independent YES
examination, the examiner is fully satisfied with their work and
that work has been fully documented
Signed and dated the examiner’s report YES
Reported matters of material significance direct to the YES
Commission
Exercised discretion and reported relevant matters direct to the YES
Commission
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CHARITY COMMISSION FOR ENGLAND AND WALES Kingshott Association 1150866 Receipts and payments accounts CC16a For tho p•rlod from 0110912023 3110BIWk4 To Section A Receipts and payments Unr•$tri¢t¢d funds Restricted fund$ Endobvm•nt fund8 Totsl lunds L••t y••r to th• rnaroSt£ 10 tho lloaroste tr*lho nearo$t£ 10 the n8ar08t£ A1 R•c8lpts BBQ 2023 o.ty) Fireworks Christma5 Fayre Dlsco 9,210.78 1,074.45 2,CW.56 9,210.78 1.074.4S 2,000.58 1,716.09 415.96 2.768.65 2,260.16 574.93 1,716.09 622.0 19.077 44 Easter Egg Summer Mall Sports Day 2023 19.077.44 20,108.82 1,060.93 KA multl-use eventsl KA expensesl advertising Subscriptions Nature Garéen 2023 Lifeguard 2022 Leaversgifts 2022123 Debtors paid from 21122 IsLtm-up balance clear8dl Cash deposit of 2300 asfioatfrom 2021122 carried over May 881124auction t3kings Interest received in savings ac¢¢uTrt 8.750.IYJ 6.750.00 8,240. J49.IXI 4.295 28 4295.26 273.32 273.32 182.51 Sub total(Gross incom8 forAR) 45,457.95 O_OD 00 457.SS 43.44S.78 A2 Ajset and Invègtmènt salos.1¥09 table). 0.00 0.00 Sub total 0.00 Total receipts 45.457.95 45.457.95 43,445.78 A3 Paymon BBQ 2022 BBQ 2023 Firewoiks Chill night2023 years 7&8 Xmas in 2 box 2022 Christmas Fayre Disco Quiz Eakter Egg hutrt Summer Ball Welcome to Kingshott everting Sports Day2023 Yr 7 & 8 eveninE2022 Cinefest2D22 21.iK) 6,372.67 388.28 6,372.67 388.28 0.00 1,080.59 1,315.13 1,576.35 870.46 25,674.77 28.90 7,148.93 2,S36.73 1.324.23 1,S70.43 1,839.42 JQ1.22 1,060 59 1.315.13 1.576. 870.46 25.e74.TT 20. 24.000.23 1,079.92 23167 1,161.15 KA multi-use eventsl KAexpen5esla¢¥ertising Subscriptions22123 Nature Gar(Jen 2023 Lifeguar¢ 2022 Leaversgifts 2022123 Kingshott schoolY8ar 8 Commons room donation Kingshott school hub donation Ball 2023 auction donationsto Garden house I￿spiCe prepaymentfor Fireworks2024 Bail 24aVCtlonooft£tionsio M¢Miiian.Alr ambulance 630.85 630.35 8CIT.11 144.50 144.50 133.13 586.00 212.95 1,663.2Q 15.000 9,515.7Q 1,920.00 4,295.28 1.863aO 15,000.IJO 9.515.70 1.920.00 4295.26

70.471.10 XJ.470.1 A4 Asset and Inv•stmèrtt ur¢ha￿. 899 table) 00 0.00 o.oo Sub total o.ortr 70.476.16 0.00 70.47&1 43.46&60 Net ofre¢elpW{payments) AS Transf•Y¥ botwe•A funds A6 Cash lund$ last yo•r end Cash fiind$ this year end -26.018.21 0.00 0.00 0.00 -25.018.21 0.00 -8.82 0.00 0.00 39,965.3B 14,947.17 39.965.38 14,947.17 -8.82 Section B Statement of assets and liabilities at the end of the period Unrostrlctsd funds to ngarost £ Restrktod funds Endowmènt funds Cat•gories O•t4il$ to nearest £ B1 Cash funds M8in 88nkAC(￿ 1,446.10 Savino accounl Pelty Cash Totsl cash fvnds 11263.67 237.50 14,947.27 Iqqree balancè8 wlth r8c4Ws p4yrt￿ntS owunllsll Unrestrlctsd funds to noarost£ Restrict8d funds Endowm&nt fund$ Dp.tail$ to noare&t£ to n￿r￿t£ B2 Othgr mongtary assets Funttto hkh Detai15 CDSt loptlDnall ¢urrent val ton•1 B3 Invostrngnt assgts Fund to *hl¢h $8et bolo ¢urr•n¢ valug Oetall8 B4 Assots r0taln9d for the chaiity's own use Fund to whlch Ilablllty fElot•s Am0￿1 dug loptKM)all Wh•n due Details B5 Llabllltl8s Sigred ty one or truslee8 ￿ beha￿ of 811 Ihelwstees S￿￿￿ture Print Name Dale of roval Oi

Qpen¢n4baiancfr Bu$lne$sCurrent j￿nes$ReSerVeA¢CoUnt float Totalop baian¢e3110812023 £19,455.03 £20,190.35 £320.00 239,965.38 P&Lincome P&Lcosts 5AM SHAW. SPORTS DAyToMB￿ VIAONUNE-PYMT. FP D9109123 10, 40￿2640180Q75O00N Asanaccruèi In22123 1019pwnents. knng5hottS¢hool. VIA MOBILE- LVP 8ALLAucnoN. 2 ot9p3ymeni$.IqAMOBILE-PYMT LAUCTION.30F9 PAYNENTS.VMMOBItE-PYMT BALLAUCTION,50F9 PAYNENT5.VIANOBILE- Prfmr 8ALLAUCTION, 4 OF9PAYMENTS, VKNOBILE- PYMT ALLAucnoN, 80F9PAYMENTS. V4AMOBILE- PYMT 8ALLAUCnON, 70F9PAYMENTS,IqAMO8ILE- PYMT BALLAUCnQN, 80FgPAYMETrifs.W4M081LE- PYMT BALLAucnoN, 90F9PAYMENrs,￿Am0BlLE-p¥l1T BALLAUCTION.2023RAFFLE,VIAONLINE-PYMT SUMUP PAYMENTSACC. NCVPID543618. FP28105i24 1717,163EV42XLOIPDNOWGP E&>ax&hert5air. 3268S38,VL4MO8ILE. PYMT, FP81105f2410.211032Q77e6008000N SUMUPPAYNEItFSA¢C. MCV PIDS23831, FP 131DS1242136, 97RYNR8YQIQWPV3KW51 P8rtoft3912.551 SUMUPPAYMENTSACC, MCVPID523831, FP13I051242136,97RYNR8YQIQWPV3KWS I Psrtof£3912.551 Ca$h iulfte Income STrIPE PAYMENTS UK.STRIPE. FP201051240840. PH737VTIIFIMY9L2COO Cash inGomefrom sportsday22123 ALCHEMYFIREWORKS. KAFIREWCIRK54ep.MAMOBILE- PYMT. FP211W24 10. 21105109483￿IMN KINGSFtOThSCHOOL T. HuBdonation,V￿mOBILE.PYmT, FP 181N124 10, 50l7160sm3￿QoN Yetv8comrnNsioom MACMILLAN CANCER5, NC528400.VIAMOBILE- PYMT ESSEX&HESITsAIR.0057816,V￿m0BILE- PYMT, FP26106124 10.82144820626003000N SUNUPPAYMEMtSACC, NCVPID591209, FP011071242000, IDX028RQDX360VR5P7 total ¢ashfiow Cashbalanre £40,775.71 -E38,082.00 -£99.77 È99.87 -Èi,ooo.00 -Éi.000.00 -Éi.000.00 -£i,000.oo -Èi,000.oo -Èi,000.00 1,000.00 -EI,DDD.00 325.00 -£1.1￿.?0 4.70 -£74.70 £a.L12.89 £658.68 £331.71 t388.00 1,¥20.00 -£15.000.00 -É1,663.20 -É2,147.&3 -£2.147.63 £098 425,0￿11 £14947.27 CloJlnityal•n¢Èpp15tai8m•ftt Susinesscurrent Buslnes$ ReseNeA¢couni £1.448.10 £13.263.87 É237.50 £14,947.27 totalc105iJJgbèlan¢elP106124 varrantex'.¥-._￿,o0 TT Pl￿ JTT SGH¢OL RC*SHikE W•lromg t•your NatW•st5tot•mtrrit

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Kin shott Association Year ended 31"August 2024 Charity No:11550666 KA treasurers report for AGM Parent KA member fees increased by £510.00 to £6.750.00. Monies received from Kingshott School on 2510312024. The Kingshott Association (KA) is Kingshott School's Parents Association. We are a registered charity (charity number 1150666} made up of a team ofvolunteer parents and teachers. Ourpurpose is to enrich our school communitythrough runningevents thateveryone can enjoy- parents, teachers, and ourchildren. Ouraim isto make ourevents accessible, inclusive, and fun to help build and support ourthriving schooLcommunity. Aswellas raising moneyforcharity atthese events, anyadditionalfunds raised are ableto EO back into the schoolto help provide additional facilities or items forfurther enrichment. ctivities to achieve ur ose Events are held throughout the year, run by voLunteers with the aim of providingfun activities for the benefit of pupils, parents and thewidercommunity. ortonth nt lactiviti BB 202 no expenses were incurred for this event. The school run BBQ but KA booked an ice cream van and received £50 cash from the owner. it is our most popular event of the year and it generated profit of £2838.11 which is an increase of £498.11. Ini ht one of our non-profit events and is aimed at older children who really appreciate and value it. Loss of£388.28 was made. non-profit making event but this year costs were very well managed, and we generated enough income to almost cover alL the costs. It made a Loss of only £6.14 which is huge improvement from previous years. QuL2Q24- profit of £139.74was made during this event. How ever it was lower than previous year by£481.26. Ticket sales were lower this year due to event clashingwith otheroccasions. o2Q24- popularand valued event which generated profit of £685.43. Itwas lower than lastyear by £510.57. KAprovided extra activities and entertainment this year, Like photo booth. It has proven to be very popular and in high demand. Easter E 2024-oneof ournon-profitevents, with loss of £248.37thisye8r. KAprovided new activity forchildren this year by booking a visitfrom Ark Farm Ltd. This increased the costs of this event. many parents and teachers enjoy this event but unfortunately the loss was £6,597.33 which increased by£2,706.33from lastyear. KAwill be changing event's Style to make it more profitable. However, we raised £4,295.26 at 8 Uction I raff le, with 50 % each donated to Essex and Herts Air Ambulance and MacMiLlan Cancersupport charities.

Other income The main source of incomewas the £6,750 from the parents that agreed to subscribeto the KA. Also, we have received £273.32 on interest earned on reserve account. KA donated £1,663.20 to Kingshott schoolto refurbish and redecorateyear8 common room, £15,000 contribution towards construction of the new Pavilion, and £144.50 towards maintenance of the Nature garden. Balance atthe bank as at 31st Na￿est C/A: £1,446.10 Natwest business premium acc: £13,263.67 Pety cash: £237.50 Total funds: £14.947.27 Inga Turner 0810512025 Signed:

Independent examiner's report on the accounts

Section A Independent Examiner’s Report Report to the trustees Charity Name Kingshott Association On accounts for the year Charity no ended 31st August 2024 (if any) 1150666 Set out on pages (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 DD / MM / YYYY 31st August 2024.

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

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

Independent [The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) 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:	,		Date:	21.05.2025
Name:		NIPUN GUPTA

Relevant professional qualification(s) or body FCCA (Association of Chartered Certified Accountants), MBA, B.Com (H)

Oct 2018

1

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(if any):

Address:

18-20 High Street Stevenage ~~SG1 3EJ~~

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 There is NO threat for the charity to Meet the expenses, and would NOt be examiner wishes to any social liability to the community. disclose .

The events organised with keeping available funds in mind.

all the events are managed and organised keeping Health and Safety in consideration and as per the Local Authority guidance.

Trustees liase with School management to stay complient and follow OFF stead guidence.

Only are is the stock keeping which need, bit of recording and opening and closing blanace for the year which is potentially bough for events specifiaccly and disposed after the event.

Oct 2018

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