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2025-04-06-accounts

KA Easthampstead Park PTA CHARITABLE INCORPORATED ORGANISATION REG.118 4978 Ringmead Road Bracknell Berkshire, RG12 8FS

Tel: 01344 304 567 Fax: 01344 867 862 Email epcsfriends@gmail.com

To: The Charity Commission for England and Wales

Date: 29.01.2026

Charity Name: KA Easthampstead Park PTA Registered Charity Number: 1184978

Subject: Interim Submission of Statement of Accounts for the Year Ended 5 April 2025

Dear Charity Commission,

We are submitting the enclosed Statement of Accounts for the financial year ending 5 April 2025. Please note that these are provided as an interim submission pending the completion of a formal Independent Examination.

Reason for Interim Status: During this financial period, the charity's income increased significantly due to a one-off transfer of £55,234.34 as a result of the conversion of Easthampstead Park School to academy status. These funds, previously held in a School Private Fund, were transferred to the PTA for ongoing management. Because our gross income for the year (£53,978.64) exceeds the £25,000 threshold, we have engaged the services of a professional Independent Examiner.

Status of the Independent Examination: The Board of Trustees formally approved the reconciled accounts on 28.08.2025. Subsequent to that meeting, we have been in discussions with Warner Wilde, Certified Chartered Accountants, since 15.09.2025 to arrange the statutory review.

The firm has agreed to be appointed as the Independent Examiner. We are currently awaiting the formal letter of engagement, which the Trustees will review for final acceptance at our next scheduled meeting on 05.02.2026.

Our Commitment: The Trustees wish to maintain transparency by providing these reconciled accounts in a timely manner according to our usual reporting cycle. We have reconciled the Prom event income and expenditure, which accounts for the most complex timing differences in our books.

We will upload the final signed Independent Examiner's Report as a supplementary document immediately upon receipt from Warner Wilde.

Yours faithfully,

The Chair

The Board of Trustees KA Easthampstead Park PTA

Cover Letter

TM-127 Trustees Annual Report 2025.xlsx

Page 1

Trustees’ Annual Report for the period

From : 6 April 2024 To 5 April 2025
(Tax Year 2025)
Charity name: KA Easthampstead Park PTA
Previously (Easthampstead Park Community School Friends Association - name change on 07.06.2025 )
Charity Number 1184978
Charity's principal address Easthampstead Park Community School
Ringmead Road
Bracknell
Berkshire
RG12 8FS

Names of the charity trustees who manage the charity

Trustees’ Annual Report for the period Trustees’ Annual Report for the period
From : 6 April 2024 To 5 April 2025
(Tax Year 2025)
Charity name: KA Easthampstead Park PTA
Previously (Easthampstead Park Community School Friends Association - name change on 07.06.2025 )
Charity Number 1184978
Charity's principal address Easthampstead Park Community School
Ringmead Road
Bracknell
Berkshire
RG12 8FS
Names of the charity trustees who manage the charity
Trustee name Ofce (if any) Dates acted if not for whole year Name of person (or body)
entitled to appoint trustee
(if any)
Rene Rastall Chair Full Year
Graham Ferguson Treasurer Full Year
Janet Sumner Full Year
Mark Hooper Full Year
Mary Temperton Full Year
Liz Cook Full Year
Juliet Blakemore Full Year
James Sumner 20.11.2024 - 06.04.2025
Structure, Governance and Management
Description of charity’s trusts:
Description of charity’s trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Constitution
How is the charity constituted?
(e.g unincorporated association,
CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to appoint
one or more trustees
Para 1.25 Appointed by Trustees
Summary of the purposes of the
charity as set out in its governing
document
Para 1.17 The objects of the CIO are
To advance the education of students in the school in particular by:
a) providing and/or assisting in the provision of equipment, facilities, resources and
experiences
that extend and enrich learning.
b) promoting positive close co-operation and communication between parents,
carers, alumni,
school staff, governors and community volunteers.

TM-127 Trustees Annual Report 2025.xlsx

Page 2

Trustees Annual Report

Summary of the main activities in Para 1.17 and 1.19 Fundraising and Resource Provision: The Trustees have undertaken various
relation to those purposes for the fundraising activities, most notably the independently managed School Lottery and
public beneft, in particular, the the Year 11 Prom initiatives, to generate funds for the school. These activities
activities, projects or services provide the financial resources necessary to assist in the provision of equipment
identifed in the accounts. and facilities that extend and enrich the learning environment for all students.
Direct Educational Investment: During this period, the charity invested in a School
Council sustainability initiative, providing recycling bins across the school site to
promote environmental awareness and improve school facilities.
Asset Management and Oversight: The Trustees successfully managed the transfer
of £55,234.34 from the pre-academisation School Private Fund into the charity’s
accounts. This ensures these funds are protected and utilized specifically for
student-led initiatives and educational enhancements in line with the charity’s
objects.
Community Engagement: Through the administration of the Year 11 Prom, the
charity provided a platform for ticket sales and fundraising, facilitating a significant
milestone event for the student body while aiming for a break-even financial
outcome.
Statement confrming whether the Para 1.18 The trustees confirm they have complied with their duty to have due regard to the
trustees have had regard to the Charity Commission’s general guidance on public benefit.
guidance issued by the Charity
Commission on public beneft

Additional information (optional)

You may choose to include further statements where relevant about: You may choose to include further statements where relevant about:
Policy on grant making Para 1.38
Policy on social investment Para 1.38
including program related
investment
Contribution made by volunteers Para 1.38
Other

Achievements and Performance

Summary of the main Para 1.20 The charity was established on 20 August 2019 during the school
Establishment:
The charity was established on 20 August 2019 during the school
Establishment:
achievements of the charity, summer holidays.
identifying the difference the
charity’s work has made to the Throughout the period, the charity successfully maintained its
Core Activities:
circumstances of its benefciaries
and any wider benefts to society
primary funding streams, ensuring continued support for student initiatives without
placing an undue fnancial burden on the local school community.
as a whole.

Sustainability Initiatives:
In 2025, the charity invested in a School Council
sustainability project, providing recycling bins across the school site to enhance the
educational environment.
A signifcant achievement this year was the successful
Fund Management:
transition and management of the pre-academisation School Private Fund, which
was transferred to the charity to be utilized in strict accordance with our charitable
objectives
Additional information (optional)
You may choose to include further statements where relevant about:
Achievements against objectives Para 1.41
set
Performance of fundraising Para 1.41
activities against objectives set
Investment performance against Para 1.41
objectives
Other

Financial Review

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Trustees Annual Report

Review of the charity’s fnancial
position at the end of the period
Para 1.21 The accounts are prepared on a Receipts and Payments basis.
The charity’s fnancial year aligns with the UK tax year, running from 6 April to 5
April.
This results in a timing difference regarding the academic year (September to July);
specifcally, income for summer events is often received in the fnancial period prior
to the related event expenditure.
The Trustees fundraise utilizing the independently managed School Lottery
(Bracknell Forest Council Licence No: LI/19/00695/GALOTT).
For the 2024/25 period, the lottery generated gross revenue of £2,074.83.
After deducting operating costs of £1,244.40 and adding £108.15 in winnings
donated back by participants, the net income was £938.58.
The charity provides the administrative platform and fnancial oversight for the Year
11 Prom with the objective of breaking even.
For the period ending 5 April 2025, receipts totaled £4,720.34, comprising
£2,835.52 in ticket sales, £205.00 in voluntary donations, and £1,679.82 in
fundraising.
Total upfront expenses reached £6,914.62, resulting in a reported net defcit of
£(2,194.28) for this tax year.
As the event occurs in June, this defcit is a temporary timing difference; fnal ticket
sales and fundraising received between April and June 2025 will cover this balance
in the following fnancial year.
Following the school’s conversion to academy status, the "School Private
Fund"—previously managed directly by the school—was ofcially released to the
charity.
This one-off transfer amounted to £55,234.34.
These funds were subject to a professional independent examination by Warner
Wilde prior to transfer and are held to support future student-led initiatives and
educational enhancements.
For the fnancial year ended 5 April 2025, total receipts were £53,978.64 and total
payments were £2,802.45.
This resulted in a net surplus of £51,176.19.
The 2025 accounts were approved by the Board of Trustees on 28 August 2025.
Note 1: Accounting Policy & Financial Year
Note 2: School Lottery Fundraising
Note 3: Ring-fenced Funds (The Year 11 Prom)
Note 4: Exceptional Transfer of Funds (School Conversion)
Financial Summary and Position
Statement explaining the policy for
holding reserves stating why they
are held
Para 1.22 The Trustees review the level of available funds at each committee meeting to
ensure the charity remains a going concern and that all spending aligns with our
charitable objects.
Amount of reserves held Para 1.22 Bank Balance £58,562.95
Cash £455.01
Total £59,017.96
Reasons for holding zero reserves Para 1.22 The purpose is to provide enrichment.
Funds on hand will be utilised for the next academic years.
Details of fund materially in defcit Para 1.24 No deficit.
Explanation of any uncertainties
about the charity continuing as a
going concern
Para 1.23 None
Additional information (optional)
You may choose to include further statements where relevant about:

Additional information (optional)

You may choose to include further statements where relevant about:

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Trustees Annual Report

Page 4

The charity’s principal sources of
funds (including any fundraising)
Para 1.47 The single largest source of funds for the 2024/25 period was a one-off transfer
resulting from the school’s transition to academy status.
Source: The "School Private Fund," which was previously managed directly by the
school.
Amount: £55,234.34.
Purpose: These funds were released to the charity to be managed in accordance
with its objectives for ongoing student-led initiatives and educational
enhancements.
The charity maintains a consistent stream of unrestricted income through a lottery
scheme.
Method: An independently managed lottery via "Gatherwell / Your School Lottery".
Gross Revenue: £2,074.83.
Donated Winnings: An additional £108.15 was received from participants who
chose to donate their prize winnings back to the charity.
Net Contribution: After costs and licensing fees, this provided £938.58 in net
income.
While intended to operate on a break-even basis, the Prom generates signifcant
administrative receipts.
Ticket Sales: £2,835.52.
Prom Donations: £205.00 in voluntary donations made alongside ticket purchases.
Specifc Fundraising: £1,679.82 generated through dedicated Prom fundraising
activities.
General Donations: Outside of the exceptional transfer and Prom-specifc gifts, the
charity received smaller general donations and grants totaling £165.55 in the
previous year (2023/24).
1. Exceptional Transfer (School Conversion)
2. School Lottery Fundraising
3. Year 11 Prom Activities
4. Other Donations and Grants
Investment policy and objectives
including any social investment
policy adopted
Para 1.46
A description of the principal risks
facing the charity
Para 1.46
Other
Additional information (optional)
You may choose to include further statements where relevant about:
Policies and procedures adopted
for the induction and training of
trustees
Para 1.51
The charity’s organisational
structure and any wider network
with which the charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other
Funds held as custodian trustees on behalf of others
Description of the assets held in
this capacity
Name and objects of the charity
on whose behalf the assets are
held and how this falls within the
custodian charity’s objects
Details of arrangements for safe
custody and segregation of such
assets from the charity’s own
assets

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Exemptions from disclosure

TM-127 Trustees Annual Report 2025.xlsx

Trustees Annual Report

Page 5

Reason for non-disclosure of key personnel details

Other optional information

Special Resolution 5: Change of Name

Background: On 24 January 2024, the Trustees initially resolved to change the charity's name from Easthampstead Park Community School Friends Association to Easthampstead Park Friends Association.

Relationship with Related Parties

Fund Management: During this period, the charity assumed responsibility for the School Private Fund (£55,234.34) following the school’s academisation,

ensuring these funds remain protected and dedicated to student-led initiatives and educational enhancement

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s) Rene Rastall Graham Ferguson
Position (eg Secretary, Chair, etc) Chair Treasurer
Date 28.08.2025

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Trustees Annual Report

KA Easthampstead Park PTA
CHARITABLE INCORPORATED ORGANISATION REG.118 4978
Ringmead Road
Bracknell
Berkshire, RG12 8FS
Tel: 01344 304 567
Fax: 01344 867 862
Email epcsfriends@gmail.com
Tel: 01344 304 567
Fax: 01344 867 862
Email epcsfriends@gmail.com
Tel: 01344 304 567
Fax: 01344 867 862
Email epcsfriends@gmail.com
Statement of Accounts for the Tax Year (6 April – 5 April)
1. Receipts and Payments Account
Receipts (Income)
Fundraising: School Lotery (Net)
Note 2
Event Support : Prom
Note 3
Donations & Grants
Note 4
Total Receipts
Costs of Generating Funds
Operational Costs (Bank Charges, etc.)
Charitable Activities (Giving back)
Donations/Grants to School for Student Initiatives
Total Payments
2024/25 (£)
2023/24 (£)
£938.58
£1,178.20
-£2,194.28
£1,798.61
£55,234.34
£165.55
£53,978.64
£3,142.36
£62.40
£118.80
£2,740.05
£267.25
£2,802.45
£386.05
Net Surplus / (Defcit) £51,176.19 £2,756.31
Cash at Bank (Start of Year - 6 April)
Pety Cash (Start of Year - 6 April)
Cash at Bank (End of Year - 5 April)
Pety Cash (End of Year - 5 April)
£7,386.76
£4,908.40
£455.01
£177.06
£58,562.95
£7,386.76
£455.01
£455.01
Net movement £51,176.19 £2,756.31
2. Statement of Assets and Liabilities
Cash Funds:
Total held in the charity bank account.
Pety Cash
£58,562.95
£7,386.76
£455.01
£455.01
£59,017.96 £7,841.77
Liabilities: £0.00
£0.00
£0.00
£0.00
3. Notes to the Accounts

Statement of account

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Note 1: Accounting Policy & Financial Year

The accounts are prepared on a Receipts and Payments basis. The financial year aligns with the UK tax year (6 April to 5 April). This results in a timing difference regarding the academic year (September to July); specifically, income for summer events is often received in the financial period prior to the event expenditure.

Note 2: School Lottery Fundraising

Lottery Fundraising: The charity participates in a school lottery scheme managed by Gatherwell Ltd (Your School Lottery). This provides a consistent stream of unrestricted income used to support educational facilities and student activities. Funds are received after costs and prize payouts. Licensing Timing Update : For the 2024/25 period, the annual statutory licensing fee was not paid within the financial year ending 5 April 2025 . The payment of £20.00 was subsequently processed on 24 June 2025 following communication from Bracknell Forest Council regarding a local authority IT system transition and the provision of a new registration number IC 3937. Consequently, the lottery net income for the 2024/25 tax year reflects zero expenditure for licensing.

2024/25 (£) 2023/24 (£)
Lotery Funding £2,074.83 £2,558.00
Lotery Prize Donations £108.15 £196.20
Lotery Costs -£1,244.40 -£1,536.00
Lotery Licence -£20.00
Net Lotery Fundraising £938.58 £1,198.20

Note 3: Ring-fenced Funds (The Prom)

Event Funding & Reserves (The Prom): The charity operates a ring-fenced fund for the annual Prom. All income generated for this event is tracked independently to ensure transparency and financial accountability.

Financial Objective: The primary goal for the Prom is to break even. The charity does not seek to generate a profit from this specific student event.

Surplus Management: In the event of a financial surplus, the remaining funds are retained within the charity’s accounts as a reserve to support future student-led initiatives or the following year's event.

Deficit Coverage: Should fundraising and ticket sales fail to meet the total event cost, the Trustees may authorise a subsidy from general unrestricted funds to cover the shortfall, ensuring the event remains viable.

Tax Year View (6 April – 5 April): 2025/2026 (£) 2024/25 (£) **2023/24 (£) ** 2022/2023 (£)
Prom ticket sales £0.00 £2,835.52 £6,335.00 £1,570.00
Prom donations £0.00 £205.00 £548.94 £290.01
Prom fundraising £454.12 £1,679.82 £1,353.36 £265.01
Prom expenses -£845.60 -£6,914.62 -£6,438.69 -£1,194.91
Net receipts and payments for the Prom -£391.48 -£2,194.28 £1,798.61 £930.11
Ring-fenced balance of PROM Funds available £142.96

The Challenge: The Charity’s financial year ends on 5 April, whereas the Prom cycle concludes in June. This creates a "timing difference" where expenses and income for the same event are split across two different tax years.

The Explanation: Tax Year View (6 April – 5 April): The deficit of (£2,194.28) shown in these accounts reflects significant deposits and upfront costs (e.g., venue, security, decorations) paid before the 5 April deadline, without the offset of final ticket sales received after that date.

A cademic Year View (Project Outcome): When reconciled for the full event cycle (September 2024 – June 2025), the Prom achieved its "break-even" objective, resulting in a modest surplus of £142.96 for the Proms 2023,2024 and 2025.

The PROM Total 2025 2024 2023
Receipts £15,536.78 £1,034.36 £8,415.97 £6,086.45
Payments -£15,393.82 -£1,032.95 -£8,409.86 -£5,951.01
Ring-fenced balance of The Prom Funds available £142.96 £1.41 £6.11 £135.44

Statement of account

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(Note: No ticket sales for the 2025 Prom were facilitated through the Charity )

Note 4: Exceptional Transfer of Funds (Private Fund)

Restricted & Unrestricted Transfer from School Private Fund : Following the school's conversion to academy status, the "School Private Fund"—previously managed directly by the school—was officially transferred to the PTA. Although the academisation was completed in 2022, the transfer was delayed, and the final release of funds to the charity was completed in 2025

- Total Transfer Amount: The charity received a one-off lump sum of £55,234.34.

- Source and Verification: Prior to the transfer, these funds underwent a professional independent examination by Warner Wilde, Certified Chartered Accountants

- Management Policy: T he PTA has assumed responsibility for these funds to ensure they are protected and used specifically for student-led initiatives and educational enhancements

Status of Independent Examination: The Board of Trustees approved the reconciled accounts on 28.08.2025 and subsequently engaged Warner Wilde on 15.09.2025 to conduct the statutory review. Due to a confirmed delay in the firm's final reporting, these accounts are submitted as an interim statement to maintain transparency. The formal Independent Examiner's Report will be uploaded to the Charity Commission portal immediately upon receipt

4. Trustees' Approval

The accounts were approved by the Trustees on 28.08.2025 and signed on their behalf by:

________ Signature (Chair)

Statement of account

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