**REGISTERED CHARITY NUMBER: 1186508** 

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 August 2023 for 

Friends Association of Great Dunmow Primary School 



## Friends Association of Great Dunmow Primary School 

## Contents of the Financial Statements for the Year Ended 31 August 2023 

||Page|
|---|---|
|Report of the Trustees|1 to 3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6 to 7|
|Notes to the Financial Statements|8 to 9|





Friends Association of Great Dunmow Primary School Report of the Trustees for the Year Ended 31 August 2023 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the Rinancial statements of the charity for the year ended 31 March 2018. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1186508 

## **Registered ofJice** 

Great Dunmow Primary School Walnut Walk Woodlands Park Drive Dunmow CM6 1ZR 

## **Trustees** 

Kylie Robinson Kelly Oakes 

## **Independent examiner** 

Rosie Accounting Ltd 28 Maple Way Dunmow CM6 1WZ 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The company is a registered charity, number 1169335, whose purpose is: "To advance the education of pupils in the school.". 

Page 1 



Friends Association of Great Dunmow Primary School Report of the Trustees for the Year Ended 31 August 2023 

The charity is governed by its Memorandum and Articles of Association, and is managed by its trustees. 

## **Risk management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

To coordinate and run entertainment activities within the school for the benefit of the parents and children. For all funds raised to be used to benefit the school and its children. 

## **STRATEGIC REPORT** 

## **Achievement and performance** 

The Friends Association, provided the school with equipment and Rinancial resources that have beneRited the children over the year. 

Page 2 



Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 15th December 2023 and signed on the board's behalf by: 

Kylie Robinson 

Page 3 



Independent Examiner's Report to the Trustees of Friends Association of Great Dunmow Primary School 

I report on the accounts for the year ended 31 August 2023 set out on pages four to seven. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. 

Having satisRied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- -  examine the accounts under Section 145 of the 2011 Act 

- -  to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 

   - 145(5)(b) of the 2011 Act); and 

- -  to state whether particular matters have come to my attention. 

## **Basis of the independent examiner's report** 

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below. 

## **Independent examiner's statement** 

In connection with my examination, no matter has come to my attention: 

(1) which gives me reasonable cause to believe that, in any material respect, the requirements 

- to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and - to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Rosie Accounting Limited 28 Maple Way Dunmow CM6 1WZ 

Page 4 



Friends Association of Great Dunmow Primary School Statement of Financial Activities for the Year Ended 31 August 2023 

|Notes<br>**INCOMING RESOURCES**<br>**Incoming resources from generated**<br>**funds**<br>Revenue<br>**Total incoming resources**<br>**Governance costs**<br>Direct expenses<br>Resources<br>School Equipment<br>School trip contribution|31.08.2023<br>Unrestricted<br>fund<br>£<br>26,397|
|---|---|
||26,397<br>7667<br>10,054|
||17,721|
|**Total resources expended**|17,721|
|||
|**NET INCOMING/(OUTGOING)**<br>**RESOURCES**|8,676|
|||
|**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|10,787|
||19,463|



The notes form part of these financial statements 

Page 5 



Friends Association of Great Dunmow Primary School Balance Sheet at 31 August 2023 

|Notes<br>**CURRENT ASSETS**<br>Cash at bank<br>Float<br>Accounts Receivable & Prepayments<br>**CREDITORS**<br>Amounts falling due within one year<br>3|31.08.2023<br>Unrestricted<br>fund<br>£<br>17,706<br>1,000|
|---|---|
|||
|**NET CURRENT ASSETS/(LIABILITIES)**|18,706|
|||
|**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>**CREDITORS**<br>Amounts falling due after one year|18,706<br>0|
|||
|**NET ASSETS/(LIABILITIES)**|18,706|
|||
|**FUNDS**<br>Unrestricted funds<br>4|18,706|
|||
|**TOTAL FUNDS**|18,706|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023. 

The members have not required the charitable company to obtain an audit of its Rinancial statements for the year ended 31 August 2020 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for 

(a)  ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the 

Companies Act 2006 and 



(b)  preparing Rinancial statements which give a true and fair view of the state of affairs of the charitable company as 

at the end of each Rinancial year and of its surplus or deRicit for each Rinancial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to Rinancial statements, so far as applicable to the charitable company. 

Page 6 



These Rinancial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008). 

The Rinancial statements were approved by the Board of Trustees on 15th December 2023 and were signed on its behalf by: 

Kylie Robinson - Trustee 

The notes form part of these Rinancial statements Page 7 



Friends Association of Great Dunmow Primary School Notes to the Financial Statements for the Year Ended 31 August 2023 

## **1. ACCOUNTING POLICIES** 

## **Accounting convention** 

The Rinancial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. 

## **Exemption from preparing a cash Jlow statement** 

Exemption has been taken from preparing a cash Rlow statement on the grounds that the charitable company qualiRies as a small charitable company. 

## **Incoming resources** 

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantiRied with reasonable accuracy. 

## **Resources expended** 

Expenditure is accounted for on an accruals basis and has been classiRied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when speciRied by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the Rinancial statements. 

## **2.    TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other beneRits for the year ended 31 August 2023. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 August 2023 

Page 8 



## **3.  CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

||31.08.23|
|---|---|
||£|
|Accrued Expenses|0|



## **4. MOVEMENT IN FUNDS** 

||At 31.08.22<br>£<br>10,787|At 31.08.22<br>£<br>10,787|Net<br>movement in<br>funds<br>£<br>8,676|At 31.08.23<br>£<br>19,463|
|---|---|---|---|---|
|**Unrestricted funds**<br>General fund|||||
||||||
|**TOTAL FUNDS**|10,787||8,676|19,463|
||||||
||||||



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