Charlty registratlon number 1168281 (England and Wales)
Company registratlon number CE007044
SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
O Grozavu-santos
V Narayanan
K Robinson
B Cloves
R Tumer
R Jayaraman
E O'Driscoll
L H Turner
C L Goodhead
(Appointed 7 November 2024)
(Appointed 7 November 20241
{Appointed 7 November 2024)
Charity number {England and Wales)
1168281
Company number
CE007044
Reglstered offl¢e
Clo Sutton Grammar School
Manor Lane
Sutlon
United Kingdom
SM14AS
Independent examlner
Louise Hallsworth FCA
Affinia {Orpington)
Chartered Accountants
Lynwood House, Crofton Road
Orpington
BR6 8QE

SUTTON GRAMMAR SCHOOL PARENT TEACHERASSOCIATION
CONTENTS
Page
Trustees, report
Independent examinerfs report
stalement of financial activities
Balance Sheet
Notes lo the financial statements
7-11

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial slatements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and comply with the charity's goveming document Memorandum and Arlicles of Association,
the Companies Act 2006 and "Accounting and Reporting by Charities: Slalement of Recommended Practice
applicable lo 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 actlvltles
The aim of SGSPTA is to support the educational and charitable work of Sutton Grammar School for public benefit.
This is achieved by..
Enhancing the School's educational provision for students-
2. Fostering stronger relationships between Staff, parents, and the wider School comrnunily;
3. Supporting student development through work experience and alumni opportunities,. and
4. Offering input to School leadership withoul involvement in formal policy-making.
The Trustees have complied wilh their duty to consider the Charity Commission's public benefit guidance
throughout the year.
Though the School is a single institution, ils intake spans the London Borough of Sutton, neighbouring boroughs,
and, occasionally, further afield. Admission is based on academic ability, with some places reseaved for local
applicants, ensuring diverse and inclusive access.
Fundralslng and community engagement are central to SGSPTAS aclivilies. Mock entrance tesls, run via our
trading company SGSPTA Ltd, attract participants from across the South East and nationally through online access.
These offer affordable preparation and contribute significantly to fundraising efforts.
In addition to financi81 support-such as funding books, equipment, and facility improvemenl&-volunteers play a
key role in events like the Quiz Night and providing refreshmenls at school evenls. providing wider community
benefits.
Funding requesls from the School are managed through 8 formal bidding process that evaluates impact, cost, and
sustainability. Requests over £5,000 are shared wilh all SGSPTA members for discussion and vote.
Volunteers are essential not only for fundraising bul also for building community spirit. Events like International
Evenin9 demonslrale the value of social conneclion beyond financial conlribulion.
Public benefil
The Iruslees 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 2025
Achievements and perfomiance
Signifjcanl activities and achievements againsl objeclives
During this financial period the PTA has organised. run and supported=
Christmas and Summer Raffle
Autumn Quiz
Supporting the PTA mock test parking and Invigilation
Inlernalional Evening
New Year 7 Parent BBQ
Refreshments at school concerts and events
Second-hand uniforffl sales
Flnancial donatlons to the School during the period of Ihis Report 2024125 include..
Budgetary Support Provision (to cover Part-funding of STEM Technician, co8ch-hire, & minibus fleet
running costs
Part funding for Library Assistanl and Exlemal Relations CIFoTdinator post
Flnancial revlew
Thls year the charity recorded a surplus of £35.576 (2024.. £160,841). UnrestTlcted reserve5 Stood at £245,612.
ReseNes policy
The trustees, policy on reserve levels is as follows:
Restricted funds should not be allowed to accumulate significant sums and will nomially be spent within the
financial year on the specific purpose for bvhich the funds are reslricled.
Trustees have deslgnaled all other unrestricted surplus funds to be used to promote and advance the education of
students of Sutton Grammar School.
structure, governance and management
The Charitable Company is a company limited by guarantee with no share capital (reg no CE007044) and a
registered charity11168281). The charitable company's Memorandum and Articles of Association are the primary
governing documents. The charitable companvs address is Sutton Grammar School, Manor Lane, Sutton. SM1
4AS.
The trustees, who are also the directors for Ihe purpose of company law. and who served durtng the year and up lo
the dale of signature of the financial statements were:
O Grozavu-santos
V Narayanan
K Roblnson
B Cloves
R Mankertz
R Turner
R Jayaraman
R Malhanmohan
M E O'Driscoll
L H Turner
C L Goodhead
(Retired 30 June 2025)
(Retired 31 July 2025)
(Appointed 7 November 2024)
(Appointed 7 November 2024)
(Appointed 7 November 2024)

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT> (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Recruilmenl and appointment of trustees
Trustees are elected at the AGM from the parent bodylteaching slaff. or appointed by Elected Trustees, or ex-officio
appointees from SGS. An invile to become a tn151ee goes to all parents with the notice of the AGM
None of the trustees has any beneficial interest in the company. AEI of the trustees are members of the company and
guarantee to contribute £1 in the event of a winding up.
The company's current policy concerning the payment of trade credTrlors is to follow the CBI'S Prompt Payers Code
(copies are available from the CBI, Centre Point. 103 New Oxford Street, London WC1A 1 DU).
The company's current policy concerning Ihe payrnent of trade creditors is to:
settle the terms of payment with suppliers when agreeing the terms of each transaction-
ensure Ihal suppliers are made aware of the temis of payment by inclusion of the relevant terms in contracls.
and
pay in accordance with the company's contractual and other legal obligations.
Organisational structure
The President is the Headteacher of Sutton Grammar School. The nominated user position is held by a teacher al
the School.
cio trustee t
pe
Ex officio user charily truslee
Nominated user charily
trustee
Elected charit truslee
Elected charit truslee
Elected charit truslee
Elected charily truslee
CIO Posillon
Presidenl
staff Representalive
Chair
Vice Chair
Treasurer
Informalion
Coordinator
Secreta
Parkin
Events
General member
Elected chari
truslee
Elected charit truslee
Elected charity trustee
Elected charil truslee
mana
er
The day lo day administration and financial controls are done by Ihe Director of Finance and Operations at Sutton
Grammar School.
The trustees, report was
oved by the Board of Trustees.
Trustee
Dale..

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SUTTON GRAMMAR SCHOOL PARENT TEACHER
ASSOCIATION
I report lo Ihe trustees on my examinatlon of the financial statements of Sulton Grammar School Parent Teacher
Associalion (the charity) for the year ended 31 March 2025.
Responsibilitles and basls of report
As the trustees of the charity land also its directors for the purposes of company law). you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 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 examinallon of the
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 examlner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe thal in any material respect=
accounting records were not kept in respect of the charity as required by section 386 of the Companies A
2006.
the financlal statements do not accord wilh those records. or
the financial statements do not comply wilh the accounting requlrements of section 396 of the Companies Act
2006 other than any requirement that Ihe financial statements 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
Statement of Recommended Practice for accounting and reporting by charities applicable to charilles
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no concems and have come across no other matters in conneclion with the examination to which attentlon
should be drawn in this report in order to enable a proper understanding of the financial statemenls to be reached.
Loulse Hallsworth FCA
Affinia Iorpinglonl
Chartered Accountants
LynwoDd House, Crofton Road
Orpington
BR6 8QE
Dale-. 30 September 2025

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted
funds
2025
Unrestrlcted
funds
2024
Notes
Income from:
Donations and legacies
Charitable activities
Investments
201,285
5,510
521
231.248
2,568
363
Total income
207,316
234,179
Expendlture on:
Charitable activities
171.740
73,338
Total expenditure
171.740
73,338
Net income and movement In funds
35,576
160,841
Reconclllatlon of funds:
Fund balances al 1 April 2024
210,036
49,195
Fund balances at 31 March 2025
245,612
210,036
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
12
200.000
169.991
170,000
42,436
369,991
212,436
Creditors: amounts falllng due within
one year
13
(124,379)
(2,400)
Net Current assets
245,612
210,036
The funds of the charlty
Unrestricted funds
14
245.612
210,036
245,612
210,036
The company is entitled to the exemption from the audit requlrement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The dlrectors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
wlth respect lo accounting records and the preparation of financial stalements.
The members have nol required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared In accordance with the provisions applicable to companies subject
to the small companies regime.
The financial slatemegt
were approved by the trustees on
Trustee
Company reglstration number CE007044 (England and Wales)

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policles
Charlty informatlon
Sutton Grammar School Parenl Teacher Association is a private company limited by guarantee in England
and Wales. The registered office is Clo Sutlon Grarnmar School, Manor Lane, Sulton, SM1 4AS, United
Kingdom.
1.1 Accountlng convention
The financial slalemenls have been prepared in accordance with the charity's governlng document, the
Companie5 Act 2006, FRS 102 "The Financial Reporling 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 charily has taken advantage of the provisions in Ihe SORP for charities not to prepare a slatement of
cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convenllon. The principal accountsng
policies adopted are sel out below.
1.2 Golng concern
Al the time of approving the financial statements. Ihe Iruslees have a reasonable expectatlon that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
UnTe51ricled funds are available for use at the discretion of the Irustees In furtherance of their charitable
objeclives.
Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the re51ricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
Charity.
1.4 Income
Income is recognlsed when the charity is legally entitled to it after any perfomiance conditions have been mel,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. other donalions are recognised once Ihe charity has been notified
of the donation, unless performance conditions require deferral of the amounl. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if Ihe charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent assel.

SUTTON GRAMMAR SCHOOL PARENT TEACHERASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policles
(Contlnued)
1.5 Expendlture
Expenditure is recognlsed once there is a legal or constructive obligallon to transfer economlc benefit lo a
third party, il is probable that a transfer of economic benefrts VAII be required in settlement, and the amount of
Ihe obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of Ihe total of direcl costs and
shared cosls, includillg support costs involved in undertaking each actlvlty. Direct costs attributable to a single
activity are allocated directly to Ihal activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between Ihose activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and
depreciation charges are allocated on Ihe portion of the asset's use.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call wilh banks, olher short-term liquld
Investments with original malurities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in cu￿ent liabilities.
1.7 Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 'Baslc Flnancial Instruments, and Sectlon 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial instwmenls.
Financial inslruments are recognised in the charity's balance sheet vthen the charity becomes paty to the
ontraclual provislons of the instrumenL
Flnanclal assets and liabilitles are offset. with the net amounts presented In the financial statements, when
there Is a legally enforceable righl to set off the recognised amounts and there is an intenlion to settle on a net
basis or to realise the asset and settle the liabilty simultaneously.
Basic financial assets
Baslc financlal assets. which indude deblors and cash and bank balances, are Initially measured al
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constilutes a financing transaction, where the transaction is
measured at the present value of Ihe future receipts discounted al a marf(et rate of interest. Financial assets
classified as receivable within one year are not amortised.
Baslc flnancial liabllities
Basic financial liabilities. including creditors and bank loan5 are initially recognised at transaction price unless
the arrangement constitutes a financing Iransaclion, where the debt instrument is measured at the present
valLJe of Ihe fulure payments discounted al a market rate of interesl. Financial liabilities classified as payable
within one year are not amortised.
Debl inslruments are subsequently carrled al amortised cost, using the effective interest rale method.
Trade credilors are obligations to pay for goods or Se￿ICe$ that have been acqulred in the ordinary course of
operations from suppliers. Amounls payable are classified as current liabilities if payment is due within one
year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initia15y al
Iransaction price and subsequently measured at amortised cost using the effective interest method.

SUTTON GRAMMAR SCHOOL PARENT TEACHERASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critlcal accountlng estimates and ludgements
In the application of the charity's accounting policies. the trustees are required to make judgements, estirnales
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The eslimates and associated assumptions are based on historical experience and other faclors that
are considered to be relevanl. Actual results may differ from Ihese estimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in Ihe period in which the eslirnale is revised where the revision affects only that
period, or in Ihe period of the revision and future periods where the revision affecls both currenl and future
periods.
Income from donations and legacies
Unrestricted
funds
2025
Unrestricted
funds
2024
Donations and gifts
201,285
231,248
Income from charitable actlvltles
Unrestrlcted
funds
2025
Unrestrlcted
funds
2024
Charltable activities
other income
5,510
2,568
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
521
363

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charitable actlvlties
Charltable
actlvitles
2025
Charltable
actlvltles
2024
Dlrect costs
Donation to Sutton Grammar School
Other costs
168,805
1,675
60,195
11,943
170,480
72,138
Share of support and govemance costs (see note 7)
Governance
1,260
1,200
171,740
73,338
Analysis by fund
Unrestrlcted funds
171,740
73,338
Support costs allocated to actlvltles
2025
2024
Governance costs
1,260
1,200
Analysed between:
Charitable activities
1,260
1,200
Net movement In funds
2025
2024
The net movement in funds is stated after chargingl(crediting):
Fees payable forlhe independent examlnation of the charity's financial
statements
1,260
1,200
Trustees
None of the Injslees (or any persons connected with them) recelved any remuneralion or benefits from the
charity during the year.
10 Employees
There were no employees during the year.
11 Taxatlon
The charity is exempt from taxalion on its activities because all ils income is applied for charitable purposes.
10

SUTTON GRAMMAR SCHOOL PARENT TEACHER ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Debtors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
200,000
170,000
13 Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
124,379
2,400
14 Unrestricted funds
The unrestricted funds of the charity comprise Ihe unexpended balances of donalions and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the truslees for specific purposes.
At 1 April
2024
Incoming
resources
Resources At 31 March
expended
2025
General funds
210.036
207,316
(171,740)
245,612
Prevlou3 year:
At 1 Aprll
2023
In¢omlng
resources
Resources At 31 March
expended
2024
General fund5
49,195
234,179
{73,338)
210,036
15 Related party transactions
Sutton Grammar School Trust is a related party by virtue of the fact it has a Truslee in common.
Sutton Gramrnar School Parent Teacher Association donated lo Sullon Grammar School Trust towards
various Tevenue and capital projects £168.086 (2024.. £60.195). An amount of £120,000 (2024.. £Nill was
oulslanding as at 31 March 2025.
Sullon Grammar School Parenl Teacher AssocialiDn received a donation of £200,500 (2024.. £230,000) from
Sutton Grammar School PTA Limited. There was a balance outstanding of £200,000 (2024.. £170,000) as al
31 March 2025.
11