## Annual Report for St Mary Magdalen’s RC Primary School PTA, Mortlake, London
Registered Charity Number 1152018 School Year 1st September 2024 to 31st August 2025
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 2025
|**Contents**|**Page**|
|---|---|
|Trustees’ Annual Report|1 - 3|
|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 2025
## **Introduction to PTA Annual Report:**
The Trustees present their annual report for the year ended 31 August 2025.
## **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.
The principal object 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.
## **PTA Committee Members Year 2024/25**
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.
## **2024/25 Committee Members:**
Chair: Fran Sponsler and Lucy Wadie Secretary: Jemma Davies Treasurer: Itzel Hernandez De Gasperin
## **2024/25 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_
1
ST MARY MAGDALEN’S RC PRIMARY SCHOOL PTA TRUSTEES’ ANNUAL REPORT
For the year ended 31 August 2025
## **Objectives & Activities**
## **Registered Charitable Objectives**
To advance the education of the pupils in the school in particular by:
- Developing effective relationships between staff, parents and others associated with the school.
- Engaging in activities or providing facilities or equipment, which support the school and advance the education of the pupils.
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 fundraisers were the two annual school fairs at Christmas and in the summer.
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; over £50,000 has been raised through the support of the PTA, parents and community.
This year, the PTA funds included a contribution to French classes, new books for the library, hardship fund (supporting disadvantaged families with school trips and after school clubs), NS Sport annual costs (external provider of physical education), playground refurbishment, new school equipment and workshops for the students.
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 a change of location. Historically the event took place at the brewery grounds but for the first time the event took place at the school. This meant spending plans for the 2024/25 school year were 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 2025
## **Financial Review for 2024-2025 School Year**
For the Year 2024/25 total gross income received was £51,694 (23/24: £65,860) Funds held in reserve at the end of the year amounted to £16,823 (23/24: £57,311).
A minimum level of reserves is set for the start of each school year. This currently stands at £10,000. 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 2011 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 9 June 2026
and signed on their behalf.
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 2025, 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:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## **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:
- 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 if the requirements that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
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 Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX
Date: 9 June 2026
4
## **ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ended 31 August 2025
|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
£
10,474
41,172
48
51,694
92,182
92,182
( 40,488 )
57,311
16,823|Restricted
Funds
£
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
**10,474**
**41,172**
**48**
**51,694**
**92,182**
**92,182**
**( 40,488 )**
**57,311**
**16,823**|Total
2024
£|
|---|---|---|---|---|
|||||15,256
50,604
-|
|||||65,860|
|||||45,160|
|||||45,160|
|||||20,700
36,584|
|||||57,284|
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 2025
|**Current assets**
Debtors
15
Cash at bank and in hand
16
**_Total current assets_**
**Creditors:**amounts falling due within
one year
17
**_Net current assets_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|**£**
-
17,408
**17,408**
**( 585 )**|**Total**
**2025**
**£**
**16,823**
**16,823**
**16,823**
16,823
-
**16,823**|**£**
150
57,899
**58,049**
**( 738 )**|**Total**
**2024**
**£**|
|---|---|---|---|---|
|||||**57,311**|
|||||**57,311**|
|||||**57,311**|
|||||57,311
-|
|||||**57,311**|
The notes on pages 7 to 12 form an integral part of these financial statements.
These financial statements were approved by the Board on: 9 June 2026
and are signed on its behalf by:
Clare Lynch Trustee
6
## **ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 August 2025
## 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 2025
## 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**
- 5.1 Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a reducing balance basis:
## 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 2025
## **Analysis of income**
|6
**Donations and legacies**
7
**Charitable activities**
Uniform sales
Summer Fair
Christmas Fair
Circus
Food Fair
Reading Bingo
VE Day
Disco
Mufti and cake sale
Film nights
Other fundraising income
Donations|Unrestricted
Funds
£
10,474
10,474
6,049
13,611
5,007
-
3,014
1,190
931
854
3,677
1,525
5,314
41,172|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
**10,474**
**10,474**
**6,049**
**13,611**
**5,007**
**-**
**3,014**
**1,190**
**931**
**854**
**3,677**
**1,525**
**5,314**
**41,172**|Total
2024
£|
|---|---|---|---|---|
|||||15,256|
|||||15,256|
|||||7,337
21,204
7,301
3,510
-
-
-
1,750
5,495
1,418
2,589|
|||||50,604|
Income was £51,694 (2022: £31,540) of which £51,694 was unrestricted or designated (2022: £31,540) and £0 was restricted (2022: £0)
## 8 **Investments**
|**Investments**|||||
|---|---|---|---|---|
|Income from investments|48
48|-
-|**48**
**48**|27|
|||||27|
|**Analysis of expenditure**
9
**Charitable activities**
Raising funds
Uniform purchases
Summer fair
Christmas fair
Circus
Food Fair
Reading bingo
VE Day
Disco
Mufti and cake sale
Film nights
Charitable activities
Annual donations to school
One off donations to school
Balance carried forward
Other fundraising expense|Unrestricted
Funds
£
7,824
5,260
1,932
-
529
120
649
784
1,490
364
7,196
14,482
51,000
91,630|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
**7,824**
**5,260**
**1,932**
**-**
**529**
**120**
**649**
**784**
**1,490**
**364**
**7,196**
**14,482**
**51,000**
**91,630**|Total
2024
£|
|---|---|---|---|---|
|||||6,073
6,265
2,092
985
-
-
-
-
-
368
3,838
22,058
2,636|
|||||44,315|
9
## **ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 August 2025
|9|**Charitable activities continued**
Balance brought forward
Support costs
Independent examiner's fees for reporting on
the accounts
Bank charges|Unrestricted
Funds
£
91,630
396
156
92,182|Restricted
Funds
£
-
-
-
-|**Total**
**2025**
**£**
**91,630**
**396**
**156**
**92,182**|Total
2024
£|
|---|---|---|---|---|---|
||||||44,315
378
467|
||||||45,160|
## **Analysis of expenditure on charitable activities**
Expenditure on charitable activities was £92,182 (2024: £45,160) of which £92,182 was unrestricted or designated (2024: £45,160) and £0 was restricted (2024: £0).
## 10 **Fees for examination of the accounts**
|There were no other fees paid to the examiner.
Independent examiner's fees for reporting on the accounts|**2025**
**£**
**396**
**396**|2024
£|
|---|---|---|
|||378|
|||378|
||||
## 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. (2024: £nil).
## 12 **Staff numbers**
The average monthly head count was nil staff (2024: 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**
No trustee expenses have been incurred in the year.
10
## **ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 August 2025
## 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)**
|**ebtors and prepayments (receivable within 1 year)**|||
|---|---|---|
|Deposit held at Filmbank Media|**2025**
**£**
**-**
**-**|2024
£|
|||150|
|||150|
## 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|**2025**
**£**
**7,403**
**5,955**
**4,050**
**17,408**
**2025**
**£**
**585**
**585**|2024
£|
|---|---|---|
|||23,221
31,665
3,013|
|||57,899|
|||2024
£|
|||738|
|||738|
## 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 2025**
|**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
57,311
57,311|**Incoming**
**resources**
£
51,694
51,694|**Resources**
**expended**
£
( 92,182 )
(92,182)|**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**16,823**|
||||||**16,823**|
11
## **ST MARY MAGDALEN'S RC PRIMARY SCHOOL PTA**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 August 2025
## 19 **Analysis of charitable funds continued 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**|
## **Purpose of unrestricted funds**
General unrestricted fund
The 'free reserves' of the charity
12