Charity registration number: 1186374
## Sandal Primary School Parent Partnership Group
Annual Report and Financial Statements for the Year Ended 31 August 2023
## **Sandal Primary School Parent Partnership Group**
## **Contents (continued)**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 5|
|Statement of Trustees' Responsibilities|6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10 to 16|
## **Sandal Primary School Parent Partnership Group**
## **Reference and Administrative Details**
**Trustees** Jemma Twine, Co-chair Emma Walch Gillian Gordon, Co-chair **Charity Registration Number** 1186374 **Principal Office** Sandal Primary School West Lane Baildon Shipley BD17 5DH **Independent Examiner** A D Ormondroyd FCA Tarn House, 77 High Street Yeadon Leeds West Yorkshire LS19 7SP **Bankers** Santander 2 Market Square Shipley BD18 3QB
Page 1
## **Sandal Primary School Parent Partnership Group**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 31 August 2023.
## **Objectives and activities**
This year has been one of significant progress and accomplishment, driven by the unwavering support of our parent volunteers, school staff and the wider community. Our mission to enhance educational opportunities and resources for our students has been at the forefront of all our activities, and we are proud to share the highlights and outcomes of our efforts.
The main purpose of our charity is to foster collaboration and communication among parents, teachers and other school staff to improve the educational experience and provision of all students.
Our three main objectives have been:
• Support School Resources and Infrastructure by raising additional funds to provide resources to support school needs, including classroom supplies, technological tools, facility improvements, and other initiatives that directly benefit the students and enhance their learning environment.
• Enhance Student Learning and Development by collaborating with teachers and school staff to support the educational enrichment and experience of students through organising supplementary educational visits and workshops.
• Foster Community Engagement by creating opportunities for parents, teachers, and students to come together through events and volunteer opportunities, thereby building a strong, supportive school community.
We achieved this through organising a range of fundraising events and activities. We have coordinated and delivered the following events for 2022/23:
Bun Sales Pumpkin Trail Christmas Fair and Raffle Half Term Discos The Great Baildon Beer Festival Summer Fair
We have had remarkable success with our fundraising efforts with the Great Baildon Beer Festival emerging as our most profitable event, making a sum of £6,557. This also generated substantial support from the wider community, with local businesses providing sponsorship as well as attracting a record level of attendance. Our Christmas fair, was our second biggest fundraiser, bringing with it some festive cheer and robust participation from grandparents, parents, carers and teachers, who volunteered at the event. This made a significant contribution to our overall success raising £2,155. Our summer fair with its vibrant atmosphere and wide array activities, was our third largest fundraiser, making a profit of £1,962.
Our February half term disco was our next biggest fundraiser, raising a total of £1,053 followed by our Pumpkin trail and Pumpkin carving competition which raised £1,045 and was a resounding success, providing an engaging and enjoyable activity for the children and showcasing their creativity and craftmanship. Our bun sales also provided a consistent and reliable source of income throughout the year, highlighting the dedication and generosity of our parent and carer supporters. These raised a total of £778, which was supplemented by the charity and paid directly back to each year group involved, ensuring that every child benefitted from their collaborative efforts. Lastly our Bonfire Disco raised £747.
Page 2
## **Sandal Primary School Parent Partnership Group**
## **Trustees' Report (continued)**
## _**Fundraising summary and future plans**_
Our fundraising events this year have been a fantastic success and the children and adults alike have enjoyed taking part in all of them. We as trustees feel that we have delivered a varied and engaging range of activities and events, which have fulfilled our objectives by: increasing volunteer engagement, raising our profile in the wider community and providing significant financial support to our school.
Our future plans are to generate additional income by improving and developing our existing range of fundraising events and activities. We’d like to use these funds to contribute towards educational visits, enhance the school’s technological resources and improve the outdoor play areas for all year groups. Furthermore, we’d like to increase parental engagement by improving our communication and developing our presence on social media.
## _**Public benefit**_
The charity undertook numerous events which benefitted the school, its learners and their parents, guardians and carers.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## _**Grant making policies**_
Over the past year we have successfully allocated the following grants to school:
Grants Paid to School 2022/23:
Page 3
## **Sandal Primary School Parent Partnership Group**
## **Trustees' Report (continued)**
## **Financial review**
In the current year, grants were paid to the school which exceeded the income generated in that year, leading to a deficit of £6,455 in these accounts (2022: surplus of £12,587). This deficit was funded from brought forward unrestricted reserves. Unrestricted reserves of £12,831 and restricted reserves of £7,368 still remain at the year end, for use in funding future grants and activities.
## _**Policy on reserves**_
The Trustees have reviewed the Charity needs for the reserves in line with the guidance issued by the Charity Commission. In the year ended 31 August 2021, the Charity was awarded a grant of £5,927 from West Yorkshire PCC, conditional on the construction of a cycle track. This is held as restricted funds, whilst planning permission is being sought for the track. The charity’s unrestricted funds were held until the start of the new school year (September 2023) and were then used as working capital to support the initial expenditure of fundraising events and activities.
The charity has ended the year in a strong financial position with total charity funds at 31 August 2023 of £20,189 (2022 - £26,654). This includes monies brought forward from the previous year, funds raised from events and restricted funds from the cycle track grant.
## **Plans for future periods**
## _**Aims and key objectives for future periods**_
Our future plans are to generate additional income by improving and developing our existing range of fundraising events and activities. We’d like to use these funds to contribute towards educational visits, enhance the school’s technological resources and improve the outdoor play areas for all year groups. Furthermore, we’d like to increase parental engagement by improving our communication and developing our presence on social media.
## **Structure, governance and management**
## _**Nature of governing document**_
We have a written constitution which sets out the aims and rules of our charity.
## _**Recruitment and appointment of trustees**_
Committee Members/Trustees are elected at the AGM and hold office until the next AGM. Nominations for election to the Committee can be made by any member of the association and seconded by another. Such nominations must have the consent of the nominee. Nominations should be made in writing to the Chair at any time until the election process has been completed. If no nominations, or an insufficient number, are received before the AGM, any members present may nominate a person, with their consent, and that person may be appointed by a majority vote of those present.
In reference to constitutional provision, Committee Members/Trustees have the power to co-opt Committee Members/Trustees at any time, and co-opted Committee Members/Trustees shall serve until the date of the next AGM.
Page 4
## **Sandal Primary School Parent Partnership Group**
## **Trustees' Report (continued)**
## **Financial instruments**
## _**Objectives and policies**_
The charity’s activities minimally expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.
## _**Cash flow risk**_
The charity holds relatively minimal cash reserves in a large high street bank, with a small cash float controlled by the trustees. As such it is not exposed to significant risk in relation to changes in foreign exchange rates or interest rates.
## _**Credit risk**_
The charity’s principal financial assets are bank balances and cash. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.
## _**Liquidity risk**_
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity only ever organises events which it can fund from existing working capital and/or from advance fundraising. No debt arrangements are sought.
The annual report was approved by the trustees of the charity on 28 June 2024 and signed on its behalf by:
Gillian Gordon ......................................... ......................................... Jemma Twine Gillian Gordon Trustee Trustee 28 Jun 2024 28 Jun 2024
Page 5
## **Sandal Primary School Parent Partnership Group**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 28 June 2024 and signed on its behalf by:
......................................... Jemma Twine Trustee
Gillian Gordon
......................................... Gillian Gordon Trustee
Page 6
## **Sandal Primary School Parent Partnership Group**
## **Independent Examiner's Report to the trustees of Sandal Primary School Parent Partnership Group**
I report to the trustees on my examination of the accounts of Sandal Primary School Parent Partnership Group for the year ended 31 August 2023.
## **Responsibilities and basis of report**
As the charity trustees of Sandal Primary School Parent Partnership Group you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Sandal Primary School Parent Partnership Group's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of Sandal Primary School Parent Partnership Group as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and 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.
A.D.Ormondroyd 28 Jun 2024
...................................... A D Ormondroyd FCA Fox Jennings Cullen
Tarn House, 77 High Street Yeadon Leeds West Yorkshire LS19 7SP
28 June 2024
Page 7
## **Sandal Primary School Parent Partnership Group**
## **Statement of Financial Activities for the Year Ended 31 August 2023**
|**Note**
**Income and Endowments from:**
Donations and legacies
Other trading activities
Total income
**Expenditure on:**
Cost of fundraising and social
events
Charitable activities
Administration costs
6
Total expenditure
Net (expenditure)/income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
16|**Unrestricted**
**funds**
**£**
462
33,429
33,891
(19,356)
(19,859)
(1,911)
(41,126)
(7,235)
(7,235)
20,066
12,831|**Restricted**
**funds**
**£**
-
780
780
-
-
-
-
780
780
6,588
7,368|**Total**
**2023**
**£**
462
34,209
34,671
(19,356)
(19,859)
(1,911)
(41,126)
(6,455)
(6,455)
26,654
20,199|**Total**
**2022**
**£**
3,467
37,485|
|---|---|---|---|---|
|||||40,952|
|||||(21,604)
(4,386)
(2,375)|
|||||(28,365)|
|||||12,587|
|||||12,587
14,067|
|||||26,654|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 16.
The notes on pages 10 to 16 form an integral part of these financial statements. Page 8
## **Sandal Primary School Parent Partnership Group**
## **(Registration number: 1186374) Balance Sheet as at 31 August 2023**
|**Note**
**Fixed assets**
Tangible assets
11
**Current assets**
Stocks
12
Debtors
13
Cash at bank and in hand
14
**Creditors: Amounts falling due within one year**
15
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
16|**2023**
**£**
1,799
1,311
29
21,800
23,140
(4,740)
18,400
20,199
7,368
12,831
20,199|**2022**
**£**
-
1,214
510
26,130|
|---|---|---|
|||27,854
(1,200)|
|||26,654|
|||26,654|
|||6,588
20,066|
|||26,654|
The financial statements on pages 8 to 16 were approved by the trustees, and authorised for issue on 28 June 2024 and signed on their behalf by:
Gillian Gordon ......................................... ......................................... Jemma Twine Gillian Gordon Trustee Trustee
The notes on pages 10 to 16 form an integral part of these financial statements. Page 9
## **Sandal Primary School Parent Partnership Group**
## **Notes to the Financial Statements for the Year Ended 31 August 2023**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice ("SORP") issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The accounts for the prior year were prepared on a "Receipts and Payments" basis and therefore not under the SORP. In these accounts the comparitive figures have been amended to include a £1,200 accrual for the independent examiners's fee, and no other amendments were deemed necessary.
## **Basis of preparation**
Sandal Primary School Parent Partnership Group meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Page 10
## **Sandal Primary School Parent Partnership Group**
## **Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)**
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## _**Grant provisions**_
Grants are made directly to Sandal Primary School and once the decision to make a grant has been made it is paid immediately.
## **Tangible fixed assets**
Individual fixed assets more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Asset class**
Furniture and equipment
**Depreciation method and rate** 20% straight line
## **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **2 Income from donations and legacies**
|Donations and legacies;
Commission income
Donations
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**General**
**£**
53
409
462
3,467|**Total**
**funds**
**£**
53
409|
|---|---|---|
|||462|
|||3,467|
Page 11
## **Sandal Primary School Parent Partnership Group**
## **Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)**
## **3 Income from other trading activities**
|Events income;
Bun sales, nursery and reception
Bun sales, years 1 and 2
Bun sales, years 3 and 4
Bun sales, years 5 and 6
Beer festival
Bonfire disco
Christmas fair
Friendship disco
Pumpkin trail
Summer fair
Xmas for schools
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**General**
**£**
-
-
-
-
21,900
1,566
3,060
1,973
1,643
2,712
575
33,429
36,824|**Restricted**
**funds**
**£**
157
193
249
181
-
-
-
-
-
-
-
780
661|**Total**
**funds**
**£**
157
193
249
181
21,900
1,566
3,060
1,973
1,643
2,712
575|
|---|---|---|---|
||||34,209|
||||37,485|
The restricted events income came from bun sales split by year groups. All other events income was unrestricted.
## **4 Expenditure on raising funds**
## **a) Costs of trading activities**
|**Note**
Beer festival
Bonfire disco
Christmas fair
Friendship disco
Pumpkin trail
Quiz
Summer fair
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**General**
**£**
15,343
819
905
919
599
21
750
19,356
21,604|**Total**
**funds**
**£**
15,343
819
905
919
599
21
750|
|---|---|---|
|||19,356|
|||21,604|
Page 12
## **Sandal Primary School Parent Partnership Group**
## **Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)**
## **5 Expenditure on charitable activities**
|**Note**
Grant funding of activities
**Note**
Grant funding of activities
**6**
**Other expenditure**
**Note**
Independent examiner fees
Examination of the financial statements
Depreciation, amortisation and other similar costs
Other resources expended
**Total for 2023**
**Total for 2022**|**Unrestricted**
**funds**
**General**
**£**
19,859
**Unrestricted**
**funds**
**General**
**£**
4,386
**Unrestricted**
**funds**
**General**
**£**
714
450
747
1,911
2,375|**Total**
**2023**
**£**
19,859|
|---|---|---|
|||**Total**
**2022**
**£**
4,386|
|||**Total**
**funds**
**£**
714
450
747|
|||1,911|
|||2,375|
## **7 Net incoming/outgoing resources**
Net (outgoing)/incoming resources for the year include:
Depreciation of fixed assets
**2023 £** 450
## **8 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **9 Independent examiner's remuneration**
|Examination of the financial statements|**2023**
**£**
714|**2022**
**£**
1,200|
|---|---|---|
Page 13
## **Sandal Primary School Parent Partnership Group**
## **Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)**
## **10 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **11 Tangible fixed assets**
|**Cost**
Additions
At 31 August 2023
**Depreciation**
Charge for the year
At 31 August 2023
**Net book value**
At 31 August 2023
**12 Stock**
Stocks
**13 Debtors**
Trade debtors
Prepayments
Other debtors
**14 Cash and cash equivalents**
Cash on hand
Cash at bank||**Furniture and**
**equipment**
**£**
2,249
2,249
450
450
1,799
**2023**
**£**
1,311
**2023**
**£**
-
19
10
29
**2023**
**£**
100
21,700
21,800|**Furniture and**
**equipment**
**£**
2,249
2,249
450
450
1,799
**2023**
**£**
1,311
**2023**
**£**
-
19
10
29
**2023**
**£**
100
21,700
21,800|**Total**
**£**
2,249
2,249
450
450
1,799
**2022**
**£**
1,214|
|---|---|---|---|---|
|||2,249|||
|||450|||
|||450|||
|||1,799|||
|||**2023**
**£**
1,311
**2023**
**£**
-
19
10
29
**2023**
**£**
100
21,700
21,800|||
|||||**2022**
**£**
510
-
-|
|||||510|
|||||**2022**
**£**
-
26,130|
|||||26,130|
Page 14
## **Sandal Primary School Parent Partnership Group**
## **Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)**
## **15 Creditors: amounts falling due within one year**
|Accruals
**16 Funds**
**Unrestricted funds**
**_General_**
General
**Restricted funds**
West Yorkshire PCC
Nursery and Reception
Years 1 and 2
Years 3 and 4
Years 5 and 6
**Total funds**
**Unrestricted funds**
**_General_**
General
**Restricted funds**
West Yorkshire PCC
Nursery and Reception
Years 1 and 2
Years 3 and 4
Years 5 and 6
**Total funds**|**Balance at 1**
**September**
**2022**
**£**
20,066
5,927
132
228
145
156
6,588
26,654
**Balance at 1**
**September**
**2021**
**£**
8,140
5,927
-
-
-
-
5,927
14,067|**Incoming**
**resources**
**£**
33,891
-
157
193
249
181
780
34,671
**Incoming**
**resources**
**£**
40,291
-
132
228
145
156
661
40,952|**2023**
**£**
4,740
**Resources**
**expended**
**£**
(41,126)
-
-
-
-
-
-
(41,126)
**Resources**
**expended**
**£**
(28,365)
-
-
-
-
-
-
(28,365)|**2022**
**£**
1,200|
|---|---|---|---|---|
|||||**Balance at 31**
**August 2023**
**£**
12,831
5,927
289
421
394
337|
|||||7,368|
|||||20,199|
|||||**Balance at 31**
**August 2022**
**£**
20,066
5,927
132
228
145
156|
|||||6,588|
|||||26,654|
Page 15
## **Sandal Primary School Parent Partnership Group**
## **Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)**
## **17 Analysis of net assets between funds**
|**17 Analysis of net assets between funds**||||
|---|---|---|---|
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
1,799
15,673
(4,741)
12,731
**Unrestricted**
**funds**
**General**
**£**
21,266
(1,200)
20,066|**Restricted**
**funds**
**£**
-
7,467
-
7,467
**Restricted**
**funds**
**£**
6,588
-
6,588|**Total funds at**
**31 August**
**2023**
**£**
1,799
23,140
(4,741)|
||||20,198|
||||**Total funds at**
**31 August**
**2022**
**£**
27,854
(1,200)|
||||26,654|
## **18 Related party transactions**
There were no related party transactions in the year.
Page 16