OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-08-31-accounts

Annual Report for St Mary Magdalen’s RC Primary School PTA, Mortlake, London

Registered Charity Number 1152018 School Year 1st September 2023 to 31st August 2024

By the Trustees and PTA Committee

St Mary Magdalen's Catholic Primary School

Worple Street, Mortlake London SW14 8HE Telephone: 020 8876 6679 Facsimile: 020 8392 1829 Email: admin@st-marymagdalens.richmond.sch.uk Website: www.st-marymagdalens.richmond.sch.uk

ST MARY MAGDALEN’S RC PRIMARY SCHOOL PTA TRUSTEES’ ANNUAL REPORT For the year ended 31 August 2024

Contents Page
Trustees’ Annual Report 1
Independent Examiner’s report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 - 12

ST MARY MAGDALEN’S RC PRIMARY SCHOOL PTA TRUSTEES’ ANNUAL REPORT For the year ended 31 August 2024

Introduction to PTA Annual Report:

The Trustees present their annual report for the year ended 31 August 2024.

Structure, governance and management

The charity was registered with the Charities Commission on 14 May 2013. The constitution of the St Mary Magdalen’s RC Primary School PTA adopted is based on the model constitution provided by PTA-UK (now known as Parentkind). The charity is an unincorporated association.

PTA Committee Members Year 2023/24

The membership of the PTA comprises the parents and legal guardians of pupils in the school and members of the teaching or other staff of the School. The Committee, which is elected by the members annually, manages the PTA. This Committee organises events, with the help of the main body of members, to raise funds. These funds are then distributed by either Committee decision or Member Meeting vote, as appropriate. There have been no material changes in either the objectives or policies of the PTA since the last Annual General Meeting.

Trustees and the Executive Committee do not receive any remuneration from the charity

2023/24 Committee Members:

Chair: Fran Sponsler Secretary: Lucy Wadie Treasurer: Itzel Hernandez De Gasperin

2023/24 Trustee Members for the PTA Charity:

Chair: Alison Young Treasurer: Clare Lynch

Other Volunteers:

Parents of the school and teachers support the PTA Committee members by volunteering, providing additional bodies at events. In particular the Christmas and Summer Fairs are run by volunteers from each class (making up most of the school families) and by a selection of the teaching staff.

PTA-UK Member Membership No:24253

Bankers: Barclays Bank plc, Richmond Branch, 8 George Street London TW9 1JU Independent examiner Connected Voice Business Services, One Strawberry Lane, Newcastle upon Tyne NE1 4BX

1

ST MARY MAGDALEN’S RC PRIMARY SCHOOL PTA TRUSTEES’ ANNUAL REPORT

For the year ended 31 August 2024

Objectives & Activities

The principal object of the charity is to engage in activities to support the school and assist in the provision of facilities to advance the education of all pupils at the school.

Registered Charitable Objectives

To advance the education of the pupils in the school in particular by:

In accordance with the Charity Commission’s guidance on public benefit, the PTA aims to provide funds to enhance the school environment and resources available to the children and teachers. All children in the school (which pools its entrance from the local community) benefit from the PTA's funding efforts. Each year the PTA aims to provide funds for a mixture of recurring school costs (as set out below) and to contribute to larger one-off projects that leave a growing legacy of improvements to the school.

Activities

The PTA organises a mixture of small and large fund-raising events throughout the school year. For this year, the most significant fundraiser was the Mortlake Summer Fair.

There are the two annual school fairs at Christmas and in the summer. The Mortlake Summer Fair, held at Mortlake Brewery's grounds, is one of the highlights of the local community's year.

The PTA enables the supply of School Uniform by managing the purchase and distribution from suppliers to parents. Uniform is supplied at cost and so no profit is made. Any difference between income and expense arises due to timing and so cash-flow surplus/ deficit.

Achievements & Performance

This has been a great year of fundraising for the school with the launch of donations to the PTA as well as two new events. Over £65,000 has been raised through the support of the PTA, parents and community.

This year, the PTA funds included a contribution to French and music costs at the school, as well as NS Sport annual costs (external provider of physical education) and a hardship fund (supporting disadvantaged families with school trips and after school clubs).

Once again, the PTA team was present at all the main events (as listed in activities). Additional volunteers also helped at all events, principally at the Christmas and Summer Fairs where most families contribute their time. The Summer Fair, the principal fundraiser again delivered a great result, despite clashes with other local fairs. This means spending plans for the 2023/24 school year were able to be achieved. All events were extremely well attended and much enjoyed by all involved.

2

ST MARY MAGDALEN’S RC PRIMARY SCHOOL PTA TRUSTEES’ ANNUAL REPORT For the year ended 31 August 2024

Financial Review for 2022-2023 School Year

For the Year 2023/24 Total gross income received was £65,887 (22/23: £46,408) Funds held in reserve at the end of the year amounted to £57,311 (22/23: £36,584).

A minimum level of reserves is set for the start of each school year. This currently stands at £13,000. This reserve allows for PTA overhead costs, running costs of the summer fair, a buffer for cashflow timing on uniform sales/ purchases and for unforeseen expenses or emergency requests from the school.

Trustees’ Responsibilities:

The Trustees have complied with the duty in section 17(5) of the Charities Act 2022 to have due regard to the public benefit guidance published by the Charity Commission.

The Charities Act requires the trustees to prepare financial statements for each financial year which gives the true and fair view of the association's state of affairs at the end of the year and of the correctness of the Income and Expenditure Account for that year.

In preparing those Financial Statements, the trustees are required to select suitable accounting policies and then apply them consistently, make judgments and estimates that are reasonable and prudent and prepare the Financial Statements on a Going Concern basis unless it is inappropriate to presume that the association will continue to be in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the association and to enable them to ensure that the financial statements comply with the Charities Act as applicable to smaller charities. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees' detailed reports including the Treasurer’s report and accounts are annexed to these financial statements.

This report was approved by the Trustees on 17 July 2025 and signed on their behalf.

C.lynch C.lynch (Sep 14, 2025 20:55:51 GMT+1)

Clare Lynch Treasurer/Trustee

3

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

I report on the financial statements of St Mary Magdalen's RC Primary School PTA for the year ended 31 August 2024, which are set out on pages 5 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

Lilian Hetherington FCA

Fellow of the Institute of Chartered Accountants in England & Wales Lilian Hetherington (Sep 16, 2025 10:16:57 GMT+1) Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX

Date: 16/09/2025

4

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 August 2024

6
7
8
Expenditure on:
9
Charitable activities
Total expenditure
Net income/(expenditure) and net
movement of funds
Total income
Donations and legacies
Income from:
Investments
Charitable activities
Notes
Total funds carried forward
Reconciliation of funds
Total funds brought forward
Unrestricted
Funds
£
15,256
50,604
27
65,887
45,160
45,160
20,727
36,584
57,311
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
Total
2024
£
15,256
50,604
27
65,887
45,160
45,160
20,727
36,584
57,311
Total
2023
£
4,896
41,512
-
46,408
43,752
43,752
2,656
33,928
36,584

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 7 to 12 form an integral part of these financial statements.

5

Charity Number 1152018

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

BALANCE SHEET

As at 31 August 2024

Total
2024
£
£
£
Current assets
Debtors
15
150
2,352
Cash at bank and in hand
16
57,899
36,103
Total current assets
58,049
38,455
Creditors:amounts falling due within
one year
17
( 738 )
( 1,871 )
Net current assets
57,311
Total assets less current liabilities
57,311
Total net assets or liabilities
57,311
Funds of the charity
Unrestricted income funds
57,311
Restricted income funds
-
Total funds
57,311
Trustee
The notes on pages 7 to 12 form an integral part of these financial statements.
These financial statements were approved by the Board on:
and are signed on its behalf by:
Clare Lynch
Notes
C.lynch (Sep 14, 2025 20:55:51 GMT+1)
C.lynch
14/09/2025
Total
2023
£
36,584
36,584
36,584
36,584
-
36,584

6

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 August 2024

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s).

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022.

St Mary Magdalen's RC Primary School PTA meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability.

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from donations, is recognised when the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

All items that are donated for fundraising events (principally for resale or as prizes at the summer and Christmas fairs), are recognised in income on their sale or use at events.

7

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 August 2024

3.4 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

3.6 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.2 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.3 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.4 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

5 Assets

The Charity currently has no tangible fixed assets.

5.2 Debtors

Debtors are measured at their recoverable amounts, being the amount the charity anticipates it will receive in settlement of the debt.

8

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 August 2024

Analysis of income

6
Donations and legacies
7
Charitable activities
Uniform sales
Summer Fair
Christmas Fair
Circus
Curry night
End of term production
Fiesta event
Autumn disco
Mufti and cake sale
Film nights
Other fundraising income
Donations
Unrestricted
Funds
£
15,256
15,256
7,337
21,204
7,301
3,510
-
-
-
1,750
5,495
1,418
2,589
50,604
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
2024
£
15,256
15,256
7,337
21,204
7,301
3,510
-
-
-
1,750
5,495
1,418
2,589
50,604
Total
2023
£
4,896
4,896
6,172
13,448
7,907
-
1,261
333
4,145
1,769
3,536
1,101
1,840
41,512

Income was £65,887 (2022: £31,540) of which £65,887 was unrestricted or designated (2022: £31,540) and £0 was restricted (2022: £0)

8 Investments

Income from investments
Analysis of expenditure
9
Charitable activities
Raising funds
Uniform purchases
Summer fair
Christmas fair
Circus
Curry night
Film nights
Fiesta event
Charitable activities
Annual donations to school
One off donations to school
Balance carried forward
Other fundraising expense
27
27
Unrestricted
Funds
£
6,073
6,265
2,092
985
-
368
-
3,838
22,058
2,636
44,315
-
-
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
27
27
Total
2024
£
6,073
6,265
2,092
985
-
368
-
3,838
22,058
2,636
44,315
-
-
Total
2023
£
8,395
4,612
1,000
-
595
116
1,109
1,453
24,244
1,868
43,392

9

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 August 2024

9 Charitable activities continued
Balance brought forward
Support costs
Independent examiner's fees for reporting on
the accounts
Bank charges
Unrestricted
Funds
£
44,315
378
467
45,160
Restricted
Funds
£
-
-
-
-
Total
2024
£
44,315
378
467
45,160
Total
2023
£
43,392
360
-
43,752

Analysis of expenditure on charitable activities

Expenditure on charitable activities was £45,160 (2023: £43,752) of which £45,160 was unrestricted or designated (2023: £43,752) and £0 was restricted (2023: £0).

10 Fees for examination of the accounts

Other accountancy services paid to the examiner
Independent examiner's fees for reporting on the accounts
2024
£
378
-
378
2023
£
360
-
360

11 Analysis of key management personnel

The key management personnel of the charity comprise the trustees only. The total benefits of the key management personnel of the charity were £nil. (2023: £nil).

12 Staff numbers

The average monthly head count was nil staff (2023: nil staff).

13 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity.

Trustees' expenses

The following detail the expenses incurred by the trustees.

Alison Young
Clare Lynch
2024
£
-
-
-
2023
£
1,402
1,102
2,504

10

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 August 2024

14 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

15 Debtors and prepayments (receivable within 1 year)

Deposit held at Filmbank Media
Accrued income
2024
£
150
-
150
2023
£
150
2,202
2,352

16 Cash at bank and in hand

Main account
Summer Fair account
Donations account
17
Creditors and accruals (payable within 1 year)
Accruals
Independent examination of accounts
Other accruals
2024
£
23,221
31,665
3,013
57,899
2024
£
738
-
738
2023
£
25,470
9,397
1,236
36,103
2023
£
360
1,511
1,871

18 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

19 Analysis of charitable funds

Analysis of movements in unrestricted funds

For the year ended 31 August 2024

Unrestricted funds
General unrestricted fund
Totals
Fund
balances
brought
forward
£
36,584
36,584
Incoming
resources
£
65,887
65,887
Resources
expended
£
( 45,160 )
(45,160)
Transfers
£
-
-
Fund
balances
carried
forward
£
57,311
57,311

11

ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 August 2024

Unrestricted funds
General unrestricted fund
Totals
Fund
balances
brought
forward
£
33,928
33,928
Incoming
resources
£
46,408
46,408
Resources
expended
£
( 43,752 )
(43,752)
Transfers
£
-
-
Fund
balances
carried
forward
£
36,584
36,584

Purpose of unrestricted funds

General unrestricted fund

The 'free reserves' of the charity

12