Trustees. Annual Report for the perlod PoMd Gtsrtdate date Fram Section A Reference and administration details Ch4rlty nam• m Green ParentsA88W8tson Oth•r nim•• t￿￿ty1* by EGPA R•ul*t•r•d eharlty numb•r Iwanyl 1151342 Charlty'8 ￿nCIpal addros¥ Elrn Gr*n P￿paratOry School Parsonage L8ne. Little B>dd Chelmsford, Essex Po•trod¢ CM3 4SU N•mp• of ththidty trustO88 mAnAq• the char N•mo OfP￿0￿ lor Wsl El￿abeth Lake Chair Cheryl PoFtham Christina Lea QIDre rf£0=K￿e( 10 12 13 14 15 16 17 18 19 20 Nam•s oltho tru$tse$ for the eharlty, Ilany, (for exampl8, arty custodfjan In￿￿98) DI￿ a¢t•d bfnotforw*olo TAR Nami and add￿#￿8 of advisern (OptiD￿l Inforni•llofil of adv18•r N•m• N4nvJ of ¢hl•f •Aqcuth or n￿•8 of •anlor slaff MOM￿r¥ I1￿￿onal Informatlonl Section Structure, overnance and mana ement D•8crfptlort of th• ¢harWs tfU8t* Constitutim adopted 13 Mwch 2013 TYPB of govemSng dotsJm* the ch*ity 1$ comlthJt*J Tn*tse Be￿￿10n methods Tru8te88 ar8 to b8 8ppcint¢d onnuaNy or at thoAGM Addltlonll gov•manco188U88 Iopuonal Infomiatlonl JI trustees give theirtymo ¥duntsrily and receivad no remunwabon or You may ¢hoo8•to indudt athyitional information, thre rekvanl, abDUt. Icie8 and proc*lure$ adopted forth6 induction and trairnrg oftruslee¥', chartty's Drganlsationai 51ru¢ture and any wider etwork with ￿1￿ch tha charity works., rdatic+xhSp with Any relthl parties.. Irustees, (tsn$ider3bon of major n$k5 the 5y8tsm and ryocedura& to m•nty• Soction C Ob'ectives and activities To advarr¢¢ the education of pupi18 in the sthool particular by." 1} DE¥Bloping effective rdaknon¥hikK betwttn the Staff. parents and othets a8swatèdwith the sGhod 21 Engagry in activit￿5 ¢x providing far41thes or equI￿ent which 8UPP)rt b)e Scho￿ aThJ advance the ￿Ucation of tho pupils Swnm•ry oltho obloci• oftho ¢h•rlty ¥•tout in •OV•rnin• doeurn•nt TAR Mwth 2412 In ￿8￿nit￿j ouractivitiey forthe yaar, we in mind the Charity Commission's guklarre on public benefft at curtrusts8 m8etings. Yh8focu8 of our activities is 10 raise funds forsuWying evenl¥ and items to ben8ffttr* education arKI sw81 wellthng ef the children at Elm Green Preparaw School and the supporters and communty invohed with the sthoDI. Our fundr8v6iThJ 8ctyvilies Ihem8dYa8 ar6 arr*)ged viwi to 8upportir￿ the School Commvnrty, encouwing the interacknon of and partiapatson by pupl$, parents. staff and $upporters. This bantrffts th¢ reLgtionshir6 and sottial ￿￿11b￿rVj of all invdved. assists in davoloring the self-confldenr* And StrA815kllls ofthe Ghlpjren ano results In raising ftJnd8 to en8bl&the wovision of facilities and 8quipmentforthe Schod. Our re9u13r new51etter$ ena14e ltr￿ EGPAto keep in touch %Yrfh par8nl8. informiNJ tr*m of upcoming events. monies ral88d and how funds have been spent. 8ufflmary ofth• m•ln aCt￿ltI￿5 undfyrtaken lor th• publi¢ bonofit It) rolatiDn to these objects Ilncludo W￿l￿1n th1$ $8¢tlot) tho Statutory dD¢laratlon that trustsei hav• had rng•rd to tho guldan¢• 18suod by thg Chor Comml88Son on publi h•fftl Athlltknnal dots118 of obJeth88 and ￿￿¥It￿8 Ioptlonal Infomi*iionl A great COntri￿tiOn is made by M￿fibervo1￿ntOer$ W* Wa orAt•￿I the many hour8 ourvolunteer8 have spant in fundraisingto aGhi8ve our ms. Wthout this valuable Cortn￿￿lon oflime, v￿rgY and expertisewe would atjeto achieve $0 mu¢h. Yw may choo•£ to include [urth¥Statern￿ts, where rdavanl, obDuL' IGY on grantmaking.. Klicy programme rdated inve8tm8nt.' CODtribubon made by volunteers. TAR Ma1th2D12 Section D Achievements and performance summary ofth¢ m•ln ¥chlovomonts oltho eharlty durlng the yfjor Cow(k19 has conknnued to impact the acivrties thatthe PA have aNe to hdd, h(NMier the PA been lo carry out some events this aLzdemic year hBB akn Cortnbuled lo a numterofthlty fort 8¢hool. PAwere at48 lo Md th*r annual charity b811 in May 2022 atvj t fvrKJ$ raised wont I￿ardS a variety of things IncludiTrJ rw books and trkanbags forthe library. purchase newequipment for the s¢ienc6 department, ¢o¥ertd the CLYJt of a well known aulhor lo atttynd the s¢ho work tha th1dwn. a5 well a? wovide fvn activthesfort GhI￿re￿ such as infiatab188 day. also managa the schod'5 Second Hand Unifomi Shop. P8renls gve urlfom items le thè shopfor re￿Fe. If an item sdls. Iho Sollor receive8 8 kYOPOrtion oftha 9a￿ pnte and the EGPA rel￿n8 tha bala￿. TAR Klwth2012 Section E Financial review hold tsgsh at the bank of awox. £25,194 all olwhich M unrestricted funds These funds ara held in ¢ydorto mèèt rAoda￿ wènÈ@4 and any foreseen expenses. B￿lIt￿l¢M•￿t of th8 chartty'8 poIIcy on Te8•r¥88 D•tall• olahy lundB matsrfally In d•fi¢lt Not8pplkaNe FurfhorfinancLql rovlowd8tall8 Ioptlonal Infomiallonl You may ¢h0080 to i￿ude 8ddilion81 Infomation. %Ylwe rdevanl about.. thg charity'$ princ4po1 sources offund* IItKludiNJ ary draisiryl., hrm experK1rture has 8ur¥Jrtsd the key obie¢tives ol tt* Gh¥ity,' investment policy 8Tr obiecbve8 Induding any ethic41 invesbmnt policy adopt¢ Section F Othèr optional information Section G Declaration T￿trusts0$ rt8clar• th8tthoy havo approv•d th• tru•tw¥' r•port ¥t)ov•. Slgn¢d on l*h*ll•f thp C￿rIty,8 trutst￿8 Full nam8(81 Pootuon l•9 s￿retary. Ghalr. •t¢l 14 2012 EGPA Audit 2021/22 Examination Notes ## **1. Key Information** Name of Examiner: Martin Boreham Inview of the Covid -19 procedures this audit was conducted remotely with Clare W Qualifications:Fellow of the Chartered Insurance Institute Date of appointment as examiner of accounts: 29th March 2020 Charity Name: Elm Green Parents Association (EGPA) Trustees: Elizabeth Lake (Chair), Nichole de Bray (Deputy Chair) Clare Wood (Treasu Period of accounts to be examined: September 1, 2021 to August 31, 2022 ## **2. The Commission's Directions as applicable to EGPA** **----- Start of picture text -----**
Direction Applicable to
receipts and
payments
1. Check whether the charity is eligible to have Yes
an independent examination
2. Check any conflict of interest that prevents the Yes
examiner from carrying out their independent
examination
3. Record your independent examination Yes
4. Plan the independent examination Yes
5. Check that accounting records are kept to the Yes
required standard
6. Check that accounting records are consistent Yes
with the accounting records
No
7. If the accounts are prepared on an accruals
basis and one or more related party transactions
took place the examiner must check if these were
properly disclosed in the notes to the accounts
Part Not Applica
8. Check the reasonableness of the significant
prepared, so
estimates and judgments and accounting policies
funds,
used in accounting for the types of fund held and
in the preparation of the accounts
Part No issues give
9. The examiner must check whether the trustees
have considered whether the trustees have
considered the financial circumstances of the
charity at the end of the reporting period and, if
the accoutns 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
**----- End of picture text -----**
**----- Start of picture text -----**
10. Check the form and content of the accounts Yes As per section
and payments
records of app
bank account.
EGPA in 2017 to
taken to improv
charity. Proces
Yes
11. Identify items from the analytical review of
the accounts that need to be followed up for
further explanation or evidence
12. Compare the trustees' annual report with the Yes Trustees' annual
accounts Cash balance no
13. Write and sign the independent examination Yes
report
Statutory duty to report matters of material Yes
significance to the Commission
Examiner's discretion to report relevant matters Yes
to the Commission
2.1 Eligibility for independent examination
Steps to confirm Response
Is the charity a company incorporated under the No Confirmed previo
Companies Act and subject to statutory audit
under the Companies Act?
Does the governing document specify an audit? No Accounts need to
Or does a donor require an audit? independent per
amendements m
Does gross income exceed £1m or where gross No Gross income £1
income exceeds £250,000 does the aggregate
value of assets exceed £3.26m?
If the charity has subsidiaries, is the aggregate N/A No subsidiaries -
gross income of the group more than £1m?
Is the gross income for the year less than No Gross income £1
£25,000?
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## _**Based on the guidance provided in the Independent Examination of Chari (CC32) and the evidence sought above, the trustees election for an indep appropriate.**_ ## **2.2 Conflict of Interest** I confirm the following to be true statements, and confirm there are no conflicts of my independent examination: - I have no personal relationships with the trustess of EPGA - I am not a major donor to EGPA nor have any control or influence over a major fu - I do not have day to day involvement in the administration of EGPA - I am not a beneficiary of EGPA - I am not a qualified accountant, However I have carried out audit work previously Institute of Insurers. I disclose that my daughter & son attend Elm Green Preparatory School, which EG benefit from the work performed by EGPA, to the same extent as all students of the ## **2.3 Record of Independent Examination** Please see below a list of documenation obtained and reviewed: - Letter of appointment - Copies of Minutes - Copy of governing document - Schedules showing breakdowns of aggregated items in the accounts - Receipts and payments accounts - Trustees' annual report - PA Newsletter - Parents' Information Book 2017-2018 ## **2.4 Plan the independent examination** Overview of the activities of the EGPA (Sources: PA Newsletters, discussion with Gemma Firth The EGPA is a charity run by the parents with the aim of raising funds for both regular items benefitting the children and one-off funding projects. Examples of items the EGPA funds annually are: Kindergarten Picnic, Entertainment for PrePrep Christmas parties, trips to Danbury Outdoors for Years 3 and 4, Year 6 ten pin bowling trip, DJ / disco for Prep Christmas party, Leavers' books for Year 6 students, Year 5 Riverside diving and trampolining trip and Christmas gift. Oneoff funding in the past has included: microphones for music department, science equipment, 24 tablets and charging cabinets, minibus and money towards rebuild of swimming pool. There is a well-established timetable of events organised by the parents association, for the enjoyment of both students and parents, in order to raise funds. Events include (not exhaustive list): Frost Fayre, May Ball, Film Nights, Tea on the Field. Following Covid -19 fundraising activities have been severely hampered but are now starting to recover back to normal The EGPA produces a newsletter, to inform of events and fundraising activities. Structure of the Committee: There are circa 10 committee members with non specific roles in the committee in addition to the 5 key positions: Chair: Elizabeth Lake Deputy Chair: Nicole de Bray Secretary: Christina Lee Treasurer: Mital Patel Gemma Firth Small groups of committee members take responsibility for planning each event (often forming sub-committees). Steps to be taken Completed Consideration given to GDPR controls. See O/S commentary below O/S There is a unaccounted amount of £344 which appears to be related to payments/ receipts that has not been fully acounted for. The committee are rechecking all receipts and revert back to the auditor with a response. The size of the amount does not give cuase for concern. ## **2.5 Accounting Records** - Hard copies of all receipts and details of payments are kept in a binder - The treasurer maintains a spreadsheet entitled Account 20-21, on which all rece event are listed (some smaller items are aggregated). Each event is tracked on a s major events are tracked in this way. - A variety of sources were reviewed, including: 1) EGPA minutes 2) PA newslette the events noted were compared to those included in the accounts. Based on this complete. - In additon, 3 items in the listing were randomly selected to check for accuracy a documentation is being maintained (please see table below). No exceptions were Item selected Amount £ All receipys were sent for review. All receipts were Total tested - - In additon to paper file of receipts and payments documentation, bank stateme Firth has electronically forwarded all documentation for review - Records are being kept up-to-date and are readily available. Reviewed Clare Wo - Bank account controls are as follows: there are 2 bank accounts, each with 4 sig cheque payment and BACS payments. Clare Wood inputs payments and these mu (BACS). - Controls over Petty Cash are as follows: expense forms must be completed for a ## _**Based on the procedures above, it appears that EGPA are maintaining pro**_ ## **2.6 Comparison with Accounting Records** Steps taken: **----- Start of picture text -----**
Examination to be completed Completed Notes (ref in
paper audit
file)
1. Check that receipts and payments accounts Yes A
cast
Yes A & B
2. Agree receipts and payments per accounts to
supporting breakdown of receipts and payments
(Treasurer's Report)
3. Check that Treasurer's Report casts Yes B
Yes B, C, D, E & F
4. Agree Treasurer's Report to underlying detailed
breakdown of income and expense by event
Yes C, D, E & F
5. Check that Fundraising events schedules casts
6. Agree A6 cash funds last year end to 2015/16 Yes A
accounts
7. Agree cash funds this year end to cash Yes A & G
reconciliation
8. Agree bank balance as at 31 Aug 2017 per Yes G & I
bank reconciliation to bank statement
9. Check that closing cash per accounts is equal Yes A
to opening + receipts - payments
10. Check detailed analysis of Petty Cash Yes G & H
movement agrees to bank reconciliation
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Significant improvements have been made with the controls of the second hand sh years audit. Once action point that needs to be reviewed is the GDPR controls in pl are maintained on the Treasurers computer and it it recommended that a process p current Treasurer cease this role. It is recommended that the committee ensure the Data User under the regulations. ## _**Based on the examination completed above, the accounts agree to the un**_ ## **2.7 Analytical Procedures** Year-on-year comparison of key account lines completed and explanations for any m receipts reviewed as required. Please see tables attached - 2.7.1 Payments and 2. Income / cash received is consistent with known fundraising events - as per meetin newsletters / communications. Payments made are consistent with known activities - as per meeting minutes and communications. It is noted that 2016/17 was the first year the Second Hand Shop was included in th the Second Hand Shop was not as robust as that of the main account at the point it have been made to the processes / reporting during the years 2017/18 and 2018/1 account, and refinements will continue to be made as required. No other refinemen time. _**No exceptions were noted following the analytical procedures undertaken explanations were provided for material movements.**_ Wood. All evidence of receipts, where reque urer), Christina Lee, Caroline Chaney **----- Start of picture text -----**
See Section
2.1
2.2
2.3
2.4
2.5
2.6
Not Applicable
ble - receipts and payments accounts
no judgments are made. No restricted
so fund accounting not required.
en the reduced activity of the committee
due to Covid -19
**----- End of picture text -----**
ble - receipts and payments accounts no judgments are made. No restricted so fund accounting not required. en the reduced activity of the committee due to Covid -19 2.1, EGPA is eligible to prepare receipts s accounts. Treasurer keeps aacounting propriate content and form for the main Second Hand Shop was brought under o report the accounts. Actions have been ve the records keeping for this part of the ss and records are continuing to improve. 2.7 report is consistent with the accounts. oted in report is in line with accounts. **Evidenced by** ously by C Wood o be checked by a competent rson. PTA-UK model Constitution used. No made. 11,852 (see accounts) - confirmed previously by C Wood 11,852 (see accounts) ## _**ty Accounts: Examiners' Guide pendent examination appears**_ interest to prevent me from carrying out under to the charity y and I am a Fellow of the Chartered PA raise money for, and that they do e school. ## Issues Raised Ensure controls in place for the control of data, especially if a committee member holding the data leaves their post Committee members need to account for all monies paid/received and take documentary evidence of such monies. eipts and payments relating to a specific eparate tab of the spreadsheet. Only the r 3) EG Parents' Information Book, and review the accounts appear reasonably and to check that supporting noted. Evidence Seen e send by googles file by Gemma Firth for review. 90% nts are printed and filed monthly. Gemma ood spreadsheet for current financial year. gnatories. 2 signatories are required for a st be authorised by another signatory a payment to be made out of Petty Cash. ## _**oper accounting records.**_ **Issues Identified** None None None None None None None None None hop and this has been outlined in the prior ace for the second hand shop. Records put in place to remove data should the ey review the GDPR requirements as a ## _**nderlying accounting records.**_ material movements provided. Invoices / 7.2 Receipts. ng minutes and EGPA and school EGPA and school newsletters / he EGPA accounts. The record keeping of t was included. Significant improvements 19 to bring it in line with the main nts required in respect of the shop at this ## _**n for main account. Reasonable**_ **----- Start of picture text -----**
2.7.1 Analytical Procedures - Payments
No of Heads £ per Head
Event 2021/22 2020/21 2019/20 2018/19 2017/18 Variance 2021/2 variance Explanation for Variance Check for Reasonableness 2019/20 2018/19 2017/18 2019/20 2018/19 2017/18
Christmas Card Project - 0 68.00 278.50 0.00 No expense
Film Nights - - 349.05 280.39 335.82 (349.05) Not taken place 141 239 239 1.1731799 1.4051046
Frost Fair 153.07 - 1716.52 746.56 973.93 (1,716.52) Event Cancelled 125 142
First Aid Course - - 0 0.00 48.00 0.00 No new first aiders
Quiz Nights x2 777.50 - 1575.50 536.00 1,448.87 (1,575.50) No quiz Nights 46 156 11.652174 9.2876282
Prior year Spring Ball - - 0.00 650.00 170.00 0.00
Winter Ball 2022 12,315.96 1,200.00 0.00 0.00 0.00 1,200.00 Event took place Refunds on deposits Event Cancelled
in 2022
Spring Ball - - 10,202.50 14,610.30 10,384.19 (10,202.50) Cancelled 154
Tea on the Field - - 0 0.00 61.98 0.00 No event held Cancelled
Inflatables 885.00 - 0 717.28 640.44 0.00 No event held 159
Golf Day - - 0 0.00 410.00 0.00 No event held 16
Misc Expense 1,399.55 130.79 282.76 177.21 193.19 (151.97) Immaterial
Prep School Activities - - 2292.0 2,049.50 1,811.30 (2,292.00) Year 5 double intake in 18/19
versus single intake in 17/18.
More children participated in
activities 18/19 versus 17/18.
Summer Activities 2021 - 101.76 0.0 0.00 0.00 101.76
Kindie Picnic 295.00 - 540.00 260.00 290.00 (540.00) Event Cancelled
School expenses 435.00 - 68.52 40.00 187.93 (68.52) Less photocopying due to limited
events , more electronic
communication through the class
reps.
Equipment for school 2,796.25 14,790.88 352.78 1,796.12 921.67 14,438.10 Further vairous Defibulator purchased in 18/19
school £1336
equiptment
purchased
Xmas Activities & Gifts 1,149.45 4,345.49 564.00 796.00 774.87 3,781.49 Immaterial
Year 6 Year Books - 1,190.56 0.00 594.00 366.08 1,190.56 44 books in 2018/19 versus 26 in Unfinished project 44 26 13.5 14.08
2017/18. Change in supplier in
2018/19 - slightly cheaper per
book.
Induction Day Cream Teas - - 0.00 45.94 104.27 0.00 Event Cancelled Cancelled
Error - Refund - 53.00 0.00 0.00 3,225.64 53.00
ICO - 35.00 35.00 35.00 35.00 0.00 Data protection registration - In line with prior year.
required to hold people's data.
Charity Payments - - 1,500.00 2,000.00 2,000.00 (1,500.00)
PTA-UK membership 116.00 111.00 110.00 105.00 105.00 1.00 Membership increase
Uniform Shop payments ex EGPA plus 49 of pa 1,363.85 1,995.50 8,580.06 1,787.50 2,511.75 (6,584.56) Second hand shop is cash only
business. Often delay between
receiving cash from purchases
and giving money to sellers. Can
go over the financial year.
Uniform Shop payments to EGPA account 15,030.00 Transfer of cash
from uniform
account
Minibus (account closed) - - 0 8,852.00 0.00 0.00 Cancelled as no longer quired
Total 36,716.63 23,953.98 28,168.69 36,146.80 27,278.43 (4,214.71)
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**----- Start of picture text -----**
2.7.2 Analytical Procedures - Receipts
No of Heads £ Per Head
Event 2021/22 2020/21 2019/20 2018/19 2017/18 Variance 2021/2 variance Explanation for Variance Check for Reasonableness 2019/20 2018/19 2017/18 2019/20 2018/19 2017/18
Christmas Card Project - 54.85 150.05 202.15 507.50 (95.20) Commission from supplier for Profit made from cards in line
orders made. with prior year.
Film Nights - 1,293.50 1,798.00 1,795.00 (1,293.50) 141 239 239 7.5230126 7.5104603
Frost Fair - - 3,049.93 2,587.82 3,096.65 (3,049.93) 125 142
Quiz Nights 1,020.00 - 615.00 942.40 2,894.00 (615.00) cancelled 46 156 20.49 18.55
Spring Ball 2019 - - - 55.00 0.00 cancelled
Spring Ball 2020 - 9,810.00 22,041.00 20,350.00 (9,810.00) cancelled 154
Winter Ball 2022 16,278.95 Event took place in 2022
Tea on the Field - - - 304.05 501.30 0.00 cancelled
Inflatables - - - - 1,029.71 0.00 cancelled 159
Golf Day - - - - 520.00 0.00 cancelled 0 16
Newsletter Adverts - - - 166.00 0.00 No adverts
Phil the Bag 248.00 180.00 228.00 332.00 272.00 (48.00) minimal difference
Xmas Activities & Gifts 4,566.64 - 0.00 0.00 4,566.64
Easyfundraising 47.23 26.91 20.54 23.40 65.65 6.37 minimal difference
Incorrect Payments - 73.00 - 0.00 (73.00)
Misc Income 1,450.60 1,148.00 - 0.00 12.50 1,148.00
Gift Aid Income - - - 417.50 3,171.82 0.00 generally related to the ball,
which did not take place
Induction Day Cream Teas - - 193.00 254.25 0.00 cancelled
Uniform Shop 4,010.00 5,876.00 3,816.00 5,942.55 8,008.82 2,060.00
Received from Uniform account 15,030.00
Total 38,084.78 11,852.40 19,056.02 34,783.87 42,700.20 (7,203.62)
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|Total Cash & Bank Balance as at
Main Bank Account
Petty Cash Balance
Minibus Bank Account
Uniform Shop Bank Account
Uniform Shop Petty Cash
Total Balance 31/8/2019
Calculated expected Balance
Total Balance
Movement
Receipts
Payments
Expected Balance
Diference|**08/31/2019**
**08/31/2020**
31,807.83 27,337.18
57.96 232.80
1,148.00 1,148.00
17,266.89 12,612.63
278.82 169.02
**50,559.50 41,499.63**
**31/8/2018**
**08/31/2019**
51,922.43 50,559.50
**1/9/2018-31/8/201901/09/2019-31/08/2020**
34,783.87 19,056.02
- 36,146.80 - 28,168.69
- 1,362.93 - 9,112.67
**50,559.50 41,446.83**
41,499.63
- 52.80| |---|---| Defribulator payment **08/31/2021** **08/31/2022** |9,059.87|11,453.40 25,194.40
134.50 379.50
-
0
16,437.63 4,102.78
224.52 285.52| |---|---| ||**28,250.05 29,962.20**| **08/31/2020 08/31/2021** 41,499.63 28,250.05 **0 1/9/2021-31/8/20221/9/2020-31/8/2022** 11,852.40 38,084.78 - 23,953.98 - 36,716.63 - 12,101.58 1,368.15 **29,398.05 29,618.20** 28,250.05 9,059.87 - 1,148.00 344.00 Movement from Minibus to main account ## **Independent examiner’s report to the trustees of Elm Green Parents Association (1151342)** I report to the trustees on my examination of the accounts of the Elm Green Parents Association (EGPA) for the year ended 31 August 2022. ## **Responsibilities and basis of report** As the charity trustees of EGPA you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the EGPA 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 statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of EGPA as required by section 130 of the Act; or 2. the accounts do not accord with those records. There is an error in the Treasurers Report 2020-2021 of £344- see noted in Audit spreadsheet. This appears to be a series of small payments and/or receipts over the course of the year. The committee will review this and refer back to the Auditor. However, I am happy that given the relatively small value there is no further action required once the answer is received. 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. Martin Boreham Fellow of the Chartered Insurance Institute Robin Hill Sunningdale Road Althorne CM3 6HW 17 June 2022