Charity registration number 1168281 (England and Wales)
Company registration number CE007044
SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

su￿ON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
A Eldred
O Grozavu-santos
V Narayanan
P Jacobs
K Robinson
M Bosland
B Cloves
R Mankertz
R Tumer
R Jayaraman
R Mathanmohan
J Flay
P Hasan
R Mohan
Charity number (England and Wales)
1168281
Company number
CE0070M
Registered office
Clo Sutton Grammar School
Manor Lane
Sutton
Surrey
United
SM14AS
Independent examlner
Louise Hallsworth. FCA
Baxter & Co
Chartered Accountants
Lynwood House, Crofton Road
Orpinglon
BR6 8QE

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
CONTENTS
Page
Truslees, report
Independent examine¢s report
ststement of finanaal activities
Balance sheet
Notes to Ihe financial slatemenls
8-12

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The Injstees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance ￿th the accounting policies sel out in note 1 to the
financial statements and compty with the chanty's goveming document Memorandum and Articles of Association,
Ihe Companies Act 2006 and "Accounting and Reporting by Charrties: 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 IFRS 102)" (effective 1 January 2019).
Objectives and activities
The aim of SGSPTA is to support the educational and charitable work of Sutton Grammar School for public beneftl.
This is achieved by..
Enhancing the School's educational provision for students.
2. Fostering stronger relationships between staff, parenls. and Ihe wder School community-
Supporting student development through work experience and alumni opportunities. and
4. Offering inpul to School leadership without involvement in formal policy-making.
The Trustees have complied with their duty to consider the Charity Commission's public benefit guidance
throughoul the year.
Though the School is a single institution, tts intake spans the London Borough of Sutton, neighbouring boroughs,
and, occasionally, further afield. Admission is based on academic ability. with some places reserved for local
applicants, ensuring diverse and inclusive access.
Fundraising and communty engagement are central to SGSPTAS activities. Mock entrance tests. run via our
trading company SGSPTA Ltd. attract participanls from across the South East and nationally through online access.
These offer affordable preparation and contribute significantty lo fundraising efforts.
In addition to financial support-such as funding books, equipment, and facilty improvements-volunteers play a
key role in events like the Quiz Night and providing refreshments at school evenls, providing wider community
benefits.
Funding requests trom the School are managed through a formal bidding process that evaluates impact, cosl, and
sustainability. Requests over £5,000 are shared with all SGSPTA members for discussion and vote.
Volunteers are essential not only for fundraising but also for building community spirit. Events like International
Evening demonstrate the value of social connection beyond financial conlribution.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and perfomiance
Significant activities and achievements againsl objectives
Duiing this financial period the PTA has organised, run and supported:
Chrislmas and Summer Raffle
Autumn Quiz
Supporting the PTA rnock test parking and invigilation
Intemational Evening
New Year 7 Parent BBQ
Refreshments at school concerts and events
Second-hand uniform sales
Financial donations to the School during the period of this Report 2023124 include..
Art Department- Gallery. Robot. Vistting Artists, Stereo viewers
School AV upgrade in Hall and Drama Studio
Development of the school site at Northey
Branded Gazebos
Fumiture for Ihe Pasloral area
Pastoral TVS
Library books
Netball Kit
Elevate funding
Biology research equipment
Table tennis tables
Budgetary Support Provision (to cover Part-funding of STEM Technician, coach-hire, & minibus fleet running I
Part fvnding for Library Assistant and Extemal Relations Cfrordinator post
Financial review
This year the charity recorded a surplus of £290,841 12023 defiot of £158.046). Unrestricted reserves stood at
£340,036.
Reserves policy
The Iruslees, policy on reseNe levels is as follows=
Restricted funds should not be allowed to accajmulate significant sums and will nom)ally be spent within the
financial year on the specific purpose for which the funds are restrscted.
Trustees have designated all other unrestricted surplus fund5 to be used to promote and advance the education of
Students of Sutton Grammar School.

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
The Charitable Company is a company limited by guarantee no Share capital (reg no CE007044) and a
registered charity 11168281). The charitable company's Memorandum and Artides of Association are the primary
governing documents. The charitable company's address is Sutton Grammar School, Manor Lane, Sutton. SM1
4AS.
The Iru5tees, who are also the directOTS for the purpose of company law, and who served during the year and up to
the date of signature of Ihe financial slatements were=
A Eldred
O Grozavu-santos
V Narayanan
P Jacobs
K Robinson
M Bosland
B Cloves
R Mankertz
R Tumer
R Jayaraman
R Mathanmohan
J Flay
P Hasan
R Mohan
Recruitment and appoinlment of truslees
Trustees are elected al the AGM from the parent bodylteaching staff. or appointed by Elecled Truslees, or ex-officio
appointees from SGS. An invite to become a tTUStee goes to all parents with the notice ofthe AGM
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £1 in the event of a wiriding up.
Organisational structure
The President is the Headteacher of Sutton Grammar School. The nominated user posilion is held by a teacher at
the school.
CIO trustee
pe
Ex officio user chari
Irustee
Nominated user charity
trustee
Elected charity trustee
Elected charity trustee
Elected chari
trustee
Elected charity truslee
CIO Posf(ion
President
Stsff Representative
Chair
Vice Chair
Treasurer
Infomiation
Coordinator
Secreta
Parkin
Events
General member
Elected charity truslee
Elecled charity trustee
Elected chari
trustee
Elected charit trustee
mana
er
The day to day administration and financial controls are done by the Director of Finance and Operations at Sutton
Grammar Schi)ol.

SUThON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, re
s approved by the Board of Trustees.
Trustee
Date= ......

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SUThON GRAMMAR SCHOOL PARENT TEACHER
ASSOCIATION
I report lo the trustees on my examination of the finanual statements of Sutlon Grammar School Parent Teacher
Association (the charity) for the year ended 31 Marth 2024.
Responsibilities and basis of report
As the Iruslees of the charity land also its direclors for the purposes of company lawl. you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Ad 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of Ihe
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145{5){b) of the Charities Act 2011.
Independent examineV$ statement
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any rnaterial respecL
accounting records were not kept in respecl of Ihe charity as required by section 386 of the Companies Act
2006.
the financial statements do not accord wth those records-, or
the financial stalements do nol compty with the accounting requirements of seclion 396 of the Companies Acl
2006 other than any requirement Ihal the finanual ststements give a true and fair view, which is not a matter
considered as part of an independent examination. or
the financial slatements have not been prepared in accordance with the methods and principles of the
ststement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance v￿th the Financial Reporting Standard applicable in Ihe UK
and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in conneclion with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the finanual stslements to be reached.
Louise Hallsworth, FCA
Baxter & Co
Chartered Accountants
Lynwood House, Crofton Road
Orpin9ton
BR6 8QE
Date.. 13 June 2025

su￿ON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
2024
Unrestrlcted
funds
2023
Notes
Income from:
Donations and legaaes
Charitable activities
Investments
231,248
2,568
363
85,159
8,183
51
Total incorne
234,179
93,393
Expenditure on:
Charitable activities
73,338
251,439
Total expendlture
73,338
251,439
Net incomel{expendlture) and movement in funds
160,841
1158,046)
Reconciliation of funds:
Fund balances at l Aprbl 2023
49.195
207,241
Fund balances at 31 March 2024
210.036
49,195
The statement of financial activities indudes all gains and losses recognised in the year. All inwme and expenditure
derive from continuing activities.

SUTTON GRAMMAR SCHOOL PARENT TEACHERASSOCIATION
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in hand
12
170,000
42,436
50,395
212,436
50,395
Creditors: amounts falling due within
one year
13
(2,400)
(1,200)
Net current assets
210,036
49,195
The funds of the charity
Unreslricted ftjnds
14
210,036
49,195
210.036
49,195
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, forthe year ended 31 March 2024.
The directors acknowledge their responsibilities for comptying with the requiremenls of the Companies Act 2006
with respect to accountin9 records and the preparation of financial staternents.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with seclion 476.
These financial ststements have been prepared in accordance wtlh the provisions applicable to companies subject
to the small companies regime.
The financial s
enls
approved by the trustees on ...
Trustee
Company registration number CE007044 (England and Wales)

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
A¢countlng pollcies
Charlty infomiation
Sutton Grammar School Parent TeacherAssociation is a private company limited by guarantee incorporated in
England and Wales. The registered office is Clo Sutton Grammar School, Manor Lane, Sutton, SU￿ey, SM1
4AS, United.
1.1 Accounting conventlon
The financial statements have been prepared in accofdance wtth the chanvs goveming document, the
Companies Act 2006. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP "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)" The charity is a Public Benefit Enlity as defined by
FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of
cash flows.
The financial statements are prepared in sterling, which is Ihe functional currency of the charity. Monetsry
amounts in Ihese financial statements are rounded to the nearest £.
The finanual statements have been prepared under the historical cost convention, Imodified to include the
revaluation of freehold properties and to include investment properties and certain finanual instruments at fair
valuel- The principal accounling poliues adopted are set out below.
1.2 Going concem
At the time of approving the finanaal statements, the trustees have a reasonable expectation that the charity
has adequate resources to conlinue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or granlors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the finanaal statements.
Endowment funds are subject to spe(ific conditions by donors Ihal the capital must be mainlained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any perfoThance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Olher donations are recognised On￿ the charity has been notified
of the donation, unless performance conditions require defe￿al of the amount. Income tax recoverable in
relation lo donations ￿ceiVed under Grft Aid or deeds of covenant is recognised at Ihe time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been nolrfied of an impending distribution,
the amount is known, and receipt is expeded. If the amount is not known, the legacy is treated as a
contingent asset.

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
{Continuedl
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer econornic benefit lo a
third party, it is probable that a Iransfer of economic benefits will be required in settlement, and Ihe amounl of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activty are made up of the total of direct costs and
shared cost5, including support costs involved in undertsking each activity. Direct costs attributable to a single
activity are allocated directly lo that activty. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the assevs use.
1.6 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid
investments with original malurities of three months or less. and bank overdrafls. Bank overdrafts are shown
within borrowings in current liabilities.
1.7 Financial instruments
The charity has eleded to apply the provisions of Section 11 'Basic Financial Instrumenls. and Section 12
'Other Financial Instrument5 Issues. of FRS 102 to all of rts financial instruments.
Financial instruments are recognised in the charivs balance sheet vthen the charity becomes party to the
ontractual provisions of the instrument.
Financial assels and liabilities are offset. wilh the net amounts p￿sented in the financial stalemenls, when
there is a legally enforceable right lo set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liabilty simullaneousty.
Basic financial assets
Basic financial assets, which indude deblors and cash and bank balances. are inttially measured at
Iransaction price including transaction costs and are subsequently carried at amortised c05t using the effective
interest method unless the arrangement constitutes a financing Iransaction, where the Iransaclion is
measured al the present value of the fvture receipls discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, induding credf(ors and bank loans are initialty recogni5ed at transaction pri￿ unless
the arrangement constitutes a financing transaclion, where the debt instrument is measuied at the present
value of the future payment5 discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequentty carried at amortised cost, using the effective interest rale melhod.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities rf payment 15 due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
Iransaction price and subsequently measured at amortised cost using the effeclive interest melhod.
Dere¢ognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.

SUThON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.8 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's semces are
received.
Temiination benefits are recognised immediately as an expense when the charity is demonstrabty committed
to terminate the employment of an employee or to provide temiination beneffts.
Critical accounting estimates and judgements
In the application of the chanty's accounting policies, the trustees are required lo make judgements, estimates
and assumptions about the carying amount of assets and liabilities that are nol readily apparent from other
sources. The eslimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Adual results may drfter from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future persods vthere the revision affects both cu￿ent and future
periods.
Income from donations and legacies
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
231,248
85,159
Income from charltable activltles
Unrestricted
funds
2024
Unrestricted
funds
2023
Charitable activities
Other income
2,568
8,183
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
363
51
10-

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on charitable activlties
Charitable
activities
Charitable
activities
2023
2024
Direct costs
Donation to Sutton Grammar School
Other costs
60.195
11.943
248,663
1,576
72,138
250,239
Share of support and govemance costs (see note 7
Governance
1,200
1,200
73,338
251,439
Analysis by fund
Unrestricted funds
73,338
251,439
Support costs allocated to activities
2024
2023
Governance costs
1,200
1,200
Analysed between:
Charitable activities
1,200
1,200
Net rnovement in funds
2024
2023
The net movement in fvnds is slated after chargingl(crediling)'.
Fees payable for the independent examination of the charity's financial
statements
1,200
1,200
Trustees
None of the truslees (or any persons connected Wbth them) received any remuneration or bene)Ils from the
charity during the year.
10 Employees
There were no employees during the year.
11 Taxation
The charity is exempl from tsxation on its activities because all its income is applied for charitable purposes.
11

su￿ON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Debtors
2024
2023
Amounts falllng due within one year.
Trade debtors
170,000
13 Creditors: amounts falling due within one year
2024
2023
Accnjals and deferred income
2,400
1,200
14 Unrestrtcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific condilions by donors and granlors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources At 31 March
expended
2024
General funds
49,195
234,179
(73,338)
210,036
Prevlous year.
At 1 April
2022
Incomlng
resources
Resources At 31 March
expended
2023
General funds
207,241
93,393
1251,439)
49,195
15 Related party transactions
Sutton Grammar School Tnjst is a related paty by virtue of the fact it has a Trustee in common.
Sutton Grammar School Parent Teacher A5soaalion donated to Sutton Grammar School Trusl towards
various revenue and capital projects £60,195 12022= £248,663). There was no balance outstanding as at 31
March 2024.
Sutton Grammar School Parent Teacher Association received a donation of £230,000 12022; £83,561) from
Sulton Grammar School PTA Limited. There was a balance outstanding of £170,000 12023.. 3nil) as at 31
March 2024.
12-