Docusign Envelope ID: 569E9088-CCE2-8D13-81CC-D3922439C905
REGISTERED CHARITY NUMBER: 1201303
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2025
for
Friends of Kingswood Prep School
Monahans Chartered Accountants Lennox House 3 Pierrepont Street Bath Somerset BA1 1LB
Docusign Envelope ID: 569E9088-CCE2-8D13-81CC-D3922439C905
Friends of Kingswood Prep School
Contents of the Financial Statements for the Year Ended 31 July 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 9 |
Docusign Envelope ID: 569E9088-CCE2-8D13-81CC-D3922439C905
Friends of Kingswood Prep School
Report of the Trustees for the Year Ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Friends of Kingswood Prep School (FoKPS) is made up of a group of parents who work in partnership with the school to organise fundraising and social events throughout the academic year. As well as raising money for the school and other charities, these events ensure that families come together and feel welcome as part of the Kingswood community.
Public benefit
The Trustees have paid due regard to the Charity Commission guidance on public benefit in deciding what activities the charity should undertake.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
FoKPS have supported and funded a number of activities throughout the period.
The two main fund raising events in the year were the Christmas Fair and Summer Fair which were both great successes with wide participation from across the school years. In addition there were the adults evening events: Quiz Night, and Bingo which were well attended and popular events unfortunately the Cocktail evening was cancelled due to lack of support. The prior year saw the introduction of events focused on the children with the movie nights and school discos and these were repeated this year. This year two new events, a glow run and colour run, were introduced as fun events for the children to participate in that also raised funds for FoKPS. The second hand uniform shop operated throughout the year proving a great amenity to parents with its success due to the generous donations of used uniform and the dedication of the volunteers who ran it.
All of which has allowed us to support the Prep school to fund a number of individual requests from teachers to enhance the school environment and to provide Christmas and Easter gifts for all pupils. The most notable expense was the refurbishment and enhancement of the woodland playground and the construction of a new nature pond that will be greatly used by the children.
FINANCIAL REVIEW
Financial position
In the period, FofKPS received income totalling £33,895. All of these funds, along with c. £12,000 from reserves, were used in the year to fund various activities, supplies, and specific items of infrastructure. The largest expense was c £33,000 of funding to support the refurbishment of the playground and the creation of a new nature pond for the use of the children.
Our principal funding resources have come from the generosity of the school community, supporting our fund raising events and subscriptions.
Total funds carried forward amounted to £32,300 and are unrestricted. The Trustees believe the level of reserves held is appropriate for the charitable activities of FofKPS. There is no specific policy for the level of reserves required by the Charity. All monies raised are put directly to work for the Prep school.
FUTURE PLANS
FofKPS intends to run a similar calendar of events and activities, working with the prep school to further support the prep school's nurturing and development of the children.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
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Friends of Kingswood Prep School
Report of the Trustees for the Year Ended 31 July 2025
The charity is controlled by its governing documents, a deed of trust and constitutes an incorporated charity. FoKPS as a parent body has been active for a number of years undertaking similar activities but on smaller scale. Following an increase in fund raising activities FoKPS sought to formalise its constitution and register as charity which was achieved on 12 December 2022. The constitution document adopted was based upon the Parentkind template - which has been widely adopted by many similar organisations to FoKPS.
Recruitment and appointment of new trustees
Under the requirements of the governing document, FoKPS requires a minimum of two trustees with the trustees being either parents, guardians or carers of any pupil currently attending the prep school or a teacher within the prep school. The trustees are to be appointed at the annual general meeting with the intent that each parent trustee serves no more than 2 years although this not a requirement of the governing document. All trustees give of their time voluntarily and received no benefits from the charity.
Organisational structure
FofKPS is a registered charity, controlled by its governing document as adopted on 30 November 2022 and constitutes an unincorporated charity On 13 July 2025 the acting Chairperson for FofKPS, Claire Cochrane, resigned as a trustee after two years of service and Marie-Louise Wolfenden was appointed the same day to act as a trustee and to act as the new Chairperson. Also on the 13 July 2025 Jules Collis also resigned as a trustee. FofKPS acknowledges the hard work and commitment of Claire and Jules in supporting the activities of FofKPS. The day to day running of the charity is carried out by a valued group of volunteers from with the prep school community who meet on a regular basis to plan the charities events. The success of FofKPS is due to the hard work and commitment of these volunteers.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1201303
Principal address
Kingswood Preparatory School College Road Bath BA15SD
Trustees
C Cochrane (resigned 13.7.25) J P Collis (resigned 13.7.25) M Brearey B G A David Ms M Wolfenden (appointed 13.7.25)
Independent Examiner
Monahans Chartered Accountants Lennox House 3 Pierrepont Street Bath Somerset BA1 1LB
19/05/2026
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. B G A David - Trustee
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Independent Examiner's Report to the Trustees of Friends of Kingswood Prep School
Independent examiner's report to the trustees of Friends of Kingswood Prep School
I report to the charity trustees on my examination of the accounts of Friends of Kingswood Prep School (the Trust) for the year ended 31 July 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable 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.
Simon Cunningham FCA
Monahans Chartered Accountants Lennox House 3 Pierrepont Street Bath Somerset BA1 1LB 19/05/2026 Date: .............................................
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Friends of Kingswood Prep School
Statement of Financial Activities
| for the Year Ended 31 July 2025 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Other trading activities 2 33,567 Investment income 3 326 Total 33,893 EXPENDITURE ON Charitable activities Fundraising 11,616 Provision of goods and support to the Prep School 34,441 Other 226 Total 46,283 NET INCOME/(EXPENDITURE) (12,390) RECONCILIATION OF FUNDS Total funds brought forward 44,690 TOTAL FUNDS CARRIED FORWARD 32,300 |
2024 Total funds £ 36,508 332 36,840 13,754 1,596 (233) 15,117 21,723 22,967 44,690 |
|---|---|
The notes form part of these financial statements
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Friends of Kingswood Prep School
| Balance Sheet 31 July 2025 2025 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 32,648 CREDITORS Amounts falling due within one year 7 (348) NET CURRENT ASSETS 32,300 TOTAL ASSETS LESS CURRENT LIABILITIES 32,300 NET ASSETS 32,300 FUNDS 8 Unrestricted funds 32,300 TOTAL FUNDS 32,300 |
2024 Total funds £ 44,690 - 44,690 44,690 44,690 44,690 44,690 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 19/05/2026
............................................. B G A David - Trustee
The notes form part of these financial statements
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Friends of Kingswood Prep School
Notes to the Financial Statements for the Year Ended 31 July 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified 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 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 specified 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 financial statements.
2. OTHER TRADING ACTIVITIES
| Fundraising events Uniform sales Subscriptions |
2025 £ 23,384 8,160 2,023 33,567 |
2024 £ 26,650 6,751 3,107 36,508 |
|---|---|---|
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Friends of Kingswood Prep School
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
3. INVESTMENT INCOME
| Deposit account interest | 2025 £ 326 |
2024 £ 332 |
|---|---|---|
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Other trading activities | 36,508 |
| Investment income | 332 |
| Total | 36,840 |
| EXPENDITURE ON | |
| Charitable activities | |
| Fundraising | |
| 13,754 | |
| Provision of goods and support to the | |
| Prep School | 1,596 |
| Other | (233) |
| Total | 15,117 |
| NET INCOME | 21,723 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 22,967 |
| TOTAL FUNDS CARRIED FORWARD | 44,690 |
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Docusign Envelope ID: 569E9088-CCE2-8D13-81CC-D3922439C905
Friends of Kingswood Prep School
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
6. PROVISIONS OF GOODS AND SUPPORT TO THE PREP SCHOOL
Provisions of goods and support to the Prep School included a one off large item of expenditure of £33,000 (2024: £0) on the refurbishment of the playground and the creation of a new nature pond for the use of the children. The project had been agreed with the school in the prior year and the works were carried out in the current financial year in between the academic school years.
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Other creditors | 348 | - | ||
| 8. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.8.24 | in funds | 31.7.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 44,690 | (12,390) | 32,300 | |
| TOTAL FUNDS | 44,690 | (12,390) | 32,300 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 33,893 | (46,283) | (12,390) | |
| TOTAL FUNDS | 33,893 | (46,283) | (12,390) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.8.23 | in funds | 31.7.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 22,967 | 21,723 | 44,690 | |
| TOTAL FUNDS | 22,967 | 21,723 | 44,690 |
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Docusign Envelope ID: 569E9088-CCE2-8D13-81CC-D3922439C905
Friends of Kingswood Prep School
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 36,840 | (15,117) | 21,723 |
| TOTAL FUNDS | 36,840 | (15,117) | 21,723 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net movement At 1.8.23 in funds £ £ Unrestricted funds General fund 22,967 9,333 TOTAL FUNDS 22,967 9,333 |
At 31.7.25 £ 32,300 32,300 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 70,733 | (61,400) | 9,333 |
| TOTAL FUNDS | 70,733 | (61,400) | 9,333 |
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
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