THE HALL SCHOOL PARENTS’ ASSOCIATION
Charity Number: 1206078
TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
THE HALL SCHOOL PARENTS’ ASSOCIATION
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 AUGUST 2025
TRUSTEES
Marianna Katsoulis (Chair) Stephanie Vandenbroucke (Vice Chair) Nadia Jan (Treasurer – to 31[st] August 2025) Jessica Tomar (Treasurer – from 1[st] September 2025)
PRINCIPAL ADDRESS
The Hall School Parents’ Association 23 Crossfield Road London NW3 4NU
PROFESSIONAL ADVISERS:
Bankers Barclays Bank UK plc 1 Churchill Place London E14 5HP Independent Examiner Olayinka Tomori ACA DChA Longmeade Consult Ltd The Old Rectory Springhead Road Northfleet DA11 8HN
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THE HALL SCHOOL PARENTS’ ASSOCIATION
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees of The Hall School Parents’ Association (HSPA) present the financial statements for the year ended 31 August 2025. These have been prepared in accordance with the Charities Act 2011 and the 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) (second edition effective 1 January 2019) and comply with the charity’s Trust Deed.
These accounts are the second set of accounts to be prepared for the charity and cover the year to 31 August 2025. The preceding period is from 6 December 2023- when the Association obtained Charity Commission registration, to 31 August 2024.
OBJECTIVES
The charitable objects of the CIO are to advance the education of pupils in the Hall School in particular by:
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developing effective relationships between the staff, parents and others associated with the school;
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engaging in or organizing fundraising or other activities or providing facilities or equipment which support the school and advance the education of the pupils.
The mission of the Hall School Parents’ Association (HSPA) is to foster a feeling of community amongst the parents, pupils, and staff of The Hall School Charitable Trust (registered charity number 312722), through a variety of initiatives. Parents are automatically enrolled into the HSPA when their sons join the school.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisation
The Hall School Parents’ Association (HSPA), a Charitable Incorporated Organisation (CIO), was registered with the Charity Commission on 6 December 2023. The charity is governed in accordance with its Constitution as approved by the Charity Commission.
Following registration, the net assets and activities of the Association were transferred to the new CIO on 1 March 2024.
Recruitment and appointment of Trustees
Trustees are elected by existing Trustees and are selected from those who are members of the HSPA committee. The roles of Chair, Vice Chair & Treasurer automatically become a trustee and are assumed to have the appropriate knowledge and experience to assist in the governance of the charity. Additional trustees can be appointed from the pool of committee members to add bandwidth and relevant experience up to a maximum of 7 as detailed in the constitution. Maintenance of accounting records is carried out by a paid accountant.
Key management
The HSPA is managed by the ‘HSPA Committee’ which consists of fifteen parent volunteers (including the trustees) from across the school. The committee meets every term and plan and deliver a range of engaging events and activities.
PUBLIC BENEFIT
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on Public Benefit when reviewing the charity’s aim and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.
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THE HALL SCHOOL PARENTS’ ASSOCIATION
TRUSTEES’ REPORT (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
REVIEW OF THE YEAR – ACTIVITIES AND ACHIEVEMENTS
HSPA initiatives include:
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Arranging and promoting a variety of social events that bring parents, staff and boys together. The Back to School Family Picnic, pre-loved uniform sales, quiz night, summer social, and parent and staff cricket are just a few of many events hosted by the HSPA. Our goal is to provide social opportunities which attract a wide audience from The Hall School and we strive to provide an enjoyable and inclusive setting for everyone in our community.
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Regular Class Rep meetings with the school’s Senior Leadership team to encourage open and honest communications between parents and the school.
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Publishing and distributing information to the Class Reps to disseminate to parents.
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In addition to the larger school events, the Class Reps also arrange smaller, year-specific, social events and gatherings for the parents and teachers.
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Purchasing gifts for school staff for special occasions such as retirement, new baby, leavers, bereavement, long service, and at Christmas and the end of the academic year.
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Organising pre-loved uniform sales throughout the year, both online and in-person.
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Termly Staff Room Drops in recognition of the staff and their hard work, these can be donuts, tuck shop style treats, afternoon tea, etc.
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Charity events such as the bake sales and the Spotlights Music concert which both raise funds directly for local community based charities
The main activities in the year were:
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The Back to School Picnic 13[th] September 2024
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Spring quiz in February 2025
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The Summer Social on 8[th] July 2025
FINANCIAL REVIEW
Income for the year was £78,292 (2024: £67,896), consisting mainly of annual subscriptions paid by parents and collections for various events organised by the charity to foster family activities and raise funds for causes in the advancement of education within and outside The Hall School. Expenditure was £70,008 (2024: £42,884). These activities resulted in net income of £8,284 (2024: £25,012) over the year. 2024 included a donation of the net assets of the old association prior to its registration as a charity.
Reserves Policy
The total funds at the end of the year were £33,296, all of which are unrestricted general funds of £24,467. As the charity has no fixed assets, the charity’s free reserves are equal to the unrestricted general funds. The charity’s policy is to hold around £15-20k, as free reserves (unrestricted general funds less net book value of fixed assets); a sum deemed by the trustees to be appropriate in the light of the limited financial commitments of the charity. Plans are in ongoing for the use of surplus funds.
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THE HALL SCHOOL PARENTS’ ASSOCIATION
TRUSTEES’ REPORT (continued)
FOR THE YEAR ENDED 31 AUGUST 2025
PLANS FOR FUTURE YEARS
Regular school events such as the Back to School Picnic, the annual quiz and the Summer Social will go ahead for the year 2025-2026. In addition to the regular fundraising events (Junior school bake sale and Spotlights music concert) we added a Middle School bake off Sale and a charity bike ride to support a local charity in December 2025. We are also planning more activities for the children in the Middle and Senior School starting with the MS Party with a local girl’s school on 14[th] March 2026. The following year we will plan a party for a particular year group in the senior school. The core activities including staff gifting and parent rep liaison will continue.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees of the charity 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 year. In preparing those financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that this basis applies.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charity (Accounts and Reports) Regulations and with the Constitution dated 6 December 2023. They 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.
Signed on behalf of the Trustees on 28[th] November 2025.
…………………………………………. Marianna Katsoulis Chair
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
THE HALL SCHOOL PARENTS’ ASSOCIATION
I report to the charity Trustees on my examination of the accounts of The Hall School Parents’ Association for the year ended 31 August 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 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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Olayinka Tomori ACA DChA
8[th] December 2025
Longmeade Consult Ltd The Old Rectory Springhead Road Northfleet DA11 8HN
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THE HALL SCHOOL PARENTS’ ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2025
| Total | Total | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | 2025 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Income and Endowments: | |||||
| Donations and Legacies | 2 | 33,974 | - | 33,974 | 40,484 |
| Other Trading Activities | 3 | 39,074 | 5,244 | 44,318 | 27,412 |
| ----------------- | ----------------- | ----------------- | ----------------- | ||
| Total Income and Endowments | 73,048 | 5,244 | 78,292 | 67,896 | |
| ----------------- | ----------------- | ----------------- | ----------------- | ||
| Expenditure on: | |||||
| Raising Funds | 4 | 4,638 | 1,845 | 6,483 | 432 |
| Charitable Activities | 4 | 59,200 | 4,325 | 63,255 | 42,452 |
| ----------------- | ----------------- | ----------------- | ----------------- | ||
| Total Expenditure | 63,838 | 6,170 | 70,008 | 42,884 | |
| ------------------ | ------------------ | ------------------ | ------------------ | ||
| Net income/(expenditure) | 9,210 | (926) | 8,284 | 25,012 | |
| Transfers between funds | (381) | 381 | - | - | |
| ----------------- | ----------------- | ----------------- | ----------------- | ||
| Net movement in funds | 8,829 | (545) | 8,284 | 25,012 | |
| Total fund brought forward | 24,467 | 545 | 25,012 | - | |
| --------------------- | --------------------- | --------------------- | --------------------- | ||
| Total funds carried forward | £33,296 | £- | £33,296 | £25,012 | |
| ========== | ========== | ========== | ========== |
All amounts arise from continuing activities and there are no recognised gains or losses other than those shown above in the Statement of Financial Activities.
The accompanying notes form part of these financial statements.
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THE HALL SCHOOL PARENTS’ ASSOCIATION
BALANCE SHEET
AS AT 31 AUGUST 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Debtors | 6 | 2,946 | 9,098 |
| Cash at bank and in hand | 33,311 | 17,414 | |
| ------------------- | ------------------- | ||
| 36,257 | 26,512 | ||
| CURRENT LIABILITIES | |||
| CREDITORS: Amounts falling due within | |||
| one year | (2,961) | (1,500) | |
| ------------------- | ------------------- | ||
| Net Current Assets | 33,296 | 25,012 | |
| ----------------------- | ----------------------- | ||
| TOTAL ASSETS | £33,296 | £25,012 | |
| =========== | =========== | ||
| FUNDS | 7 | ||
| Unrestricted Funds: | |||
| General Unrestricted Funds | 33,296 | 24,467 | |
| Restricted Funds: | - | 545 | |
| ----------------------- | ----------------------- | ||
| TOTAL FUNDS | £33,296 | £25,012 | |
| =========== | =========== |
Approved by the Board of Trustees and authorised for issue on 28[th] November 2025 and signed on their behalf:
………………………………….
Marianna Katsoulis Chair
The accompanying notes form part of these financial statements.
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THE HALL SCHOOL PARENTS’ ASSOCIATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with 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) (second edition effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
These accounts are the second set of accounts to be prepared for the charity and cover the year to 31 August 2025. The preceding period is from 6 December 2023- when the Association obtained Charity Commission registration, to 31 August 2024.
Going Concern
The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The Trustees have made this assessment in respect of a year of one year from the date of approval of these accounts and have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern.
Income
Income recognised when receivable or when the charity becomes legally entitled to them and the value can be estimated with reasonable certainty.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
Costs of raising funds comprise the costs associated with attracting income and the costs of trading for fundraising purposes. Expenditure on charitable activities includes the costs of performances, exhibitions and other educational activities undertaken to further the purposes of the charity and their associated support costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
Statement of cash flows
As a small charity, Bateman’s Trust is exempt from the requirement to produce a Statement of Cash Flows.
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THE HALL SCHOOL PARENTS’ ASSOCIATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
| 2. | DONATIONS AND LEGACIES | Unrestricted | Restricted |
2025 | 2024 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Donation – Transferred on setting up of | |||||
| the charity (see note below) | - | - | - | 31,034 | |
| Annual subscriptions from parents | 14,140 | - | 14,140 | - | |
| Gift contributions (income from parents) | 9,709 | - | 9,709 | 9,450 | |
| Other donations received | 10,125 | 10,125 | - | ||
| ----------------- | ----------------- | ----------------- | ----------------- | ||
| £33,974 | £- | £33,974 | £40,484 | ||
| ======== | ======== | ======== | ======== | ||
| ----------------- | ----------------- | ----------------- | |||
| Total 2024 | £40,484 | £- | £40,484 | ||
| ======== | ======== | ======== | |||
| The net assets of the Association prior to registration as a | Charitable Incorporated Organisation (CIO), were | ||||
| transferred to the charity on 1 March 2024. |
| 3. | INCOME | FROM | TRADING | Unrestricted | Restricted | 2025 | 2024 |
|---|---|---|---|---|---|---|---|
| ACTIVITIES | |||||||
| £ | £ | £ | £ | ||||
| Fundraising events: | |||||||
| 2HU Sales | 13,634 | - | 13,634 | 5,861 | |||
| Charity Bake Sale income | - | 3,944 | 3,944 | 2,811 | |||
| Spotlights charity collection | - | 1,300 | 1,300 | 545 | |||
| Summer Social | Ticket Sales | 17,546 | - | 17,546 | 18,195 | ||
| Other fundraising events | 7,895 | 7,895 | - | ||||
| ----------------- | ----------------- | ----------------- | ----------------- | ||||
| £39,074 | £5,244 | £44,318 | £27,412 | ||||
| ======== | ======== | ======== | ======== | ||||
| ----------------- | ----------------- | ----------------- | |||||
| Total 2024 | £24,056 | £3,356 | £27,412 | ||||
| ======== | ======== | ======== |
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THE HALL SCHOOL PARENTS’ ASSOCIATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
4. EXPENDITURE
| 4. | EXPENDITURE | ||||
|---|---|---|---|---|---|
| Total | Total | ||||
| Unrestricted | Restricted | 2025 |
2024 | ||
| £ | £ | £ | £ | ||
| Raising funds: | |||||
| 2HU expenses | 116 | - | 116 | 82 | |
| Spotlights Concert Expenses | 796 | 1,845 | 2,641 | 350 | |
| Other fundraising events | 3,726 | - | 3,726 | - | |
| ---------------- | ---------------- | ---------------- | ---------------- | ||
| Total Raising funds | 4,638 | 1,845 | 6,483 | 432 | |
| ---------------- | ---------------- | ---------------- | ---------------- | ||
| Charitable Activities: | |||||
| Independent Examination Fees | 2,784 | - | 2,784 | 1,500 | |
| Charity Bake Sale Donation | 447 | 4,325 | 4,772 | 3,200 | |
| Donation to School | 3,500 | - | 3,500 | - | |
| Gift Expenses | 23,126 | - | 23,126 | 15,742 | |
| HSPA Expenses | 5,198 | - | 5,198 | 2,121 | |
| HSPA Sports Events Expenses | 821 | - | 821 | 480 | |
| Quiz Expenses | 2,146 | - | 2,146 | 476 | |
| Summer Social Expenses | 21,178 | - | 21,178 | 18,933 | |
| ---------------- | ---------------- | ---------------- | ---------------- | ||
| Total Charitable Activities | 59,200 | 4,325 | 63,525 | 42,252 | |
| ---------------- | ---------------- | ---------------- | ---------------- | ||
| ---------------- | ---------------- | ---------------- | ---------------- | ||
| TOTAL EXPENDITURE | £63,838 | £6,170 | £70,008 | £42,884 | |
| ======== | ======== | ======== | ======== | ||
| ---------------- | ---------------- | ---------------- | |||
| Total Expenditure 2024 | £39,684 | £3,200 | £42,884 | ||
| ======== | ======== | ======== | |||
| 5. | NET INCOME/(EXPENDITURE) FOR THE YEAR | ||||
| 2025 | 2024 | ||||
| This is stated after charging: | £ | £ | |||
| Independent Examiner's fee (excl VAT) for: | |||||
| Independent Examination | 1,050 | 1,000 | |||
| Accountancy | 250 | 250 | |||
| Other | 320 | 420 | |||
| ======== | ======== | ||||
| 6. | DEBTORS | 2025 | 2024 | ||
| £ | £ | ||||
| Loan to School | - | 8,548 | |||
| Other debtors | 2,946 | 550 | |||
| ----------------- | ----------------- | ||||
| £2,946 | £9,098 | ||||
| ======== | ======== |
The loan to the School was settled during the year
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THE HALL SCHOOL PARENTS’ ASSOCIATION
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025
7. FUNDS
| At 1 | At 31 August | ||||
|---|---|---|---|---|---|
| September | |||||
| 2024 | Income | Expenditure | Transfers | 2025 | |
| £ | £ | £ | £ | £ | |
| Restricted Funds: | |||||
| Charity Bake Sale | - | 3,944 | (4,325) | 381 | - |
| Spotlight Charity Collection | 545 | 1,300 | (1,845) | - | - |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| 545 | 5,244 | (3,200) | 381 | - | |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| Unrestricted Funds: | |||||
| General Fund | 24,467 | 73,048 | (63,838) | (381) | 33,296 |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| TOTAL FUNDS | £25,012 | £78,292 | £(70,008) | - | £33,296 |
| ========= | ======== | ======== | ======== | ========= | |
| At 6 | At 31 August | ||||
| December | |||||
| 2023 | Income | Expenditure | Transfers | 2024 | |
| £ | £ | £ | £ | £ | |
| Restricted Funds: | |||||
| Charity Bake Sale | - | 2,811 | (3,200) | 389 | - |
| Spotlight Charity Collection | - | 545 | - | - | 545 |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| - | 3,356 | (3,200) | 389 | 545 | |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| Unrestricted Funds: | |||||
| General Fund | - | 64,540 | (39,684) | (389) | 24,467 |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| -------------------- | ---------------- | ---------------- | ---------------- | -------------------- | |
| TOTAL FUNDS | £- | £67,896 | £(42,884) | - | £25,012 |
| ========= | ======== | ======== | ======== | ========= |
The above funds are for the following purposes:
Charity Bake Sale – Represents funds raised for local charities from the sale of baked goods. In 2024-2025 the charities selected were St John’s Hospice & Royal Free Charity.
Spotlight Charity Collection – These are funds raised by the charity for the London Music Fund at the Spotlights concert which is an event hosted by the school & the HSPA showcasing parent/family talent in our school community.
8. ANALYSIS OF NET ASSETS BETWEEN FUNDS
All restricted funds are held as cash balances. The other net assets of the charity constitute the unrestricted general funds.
9. TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES
The Trustees did not receive any remuneration or benefits in the current year or preceding period for their role as Trustees.
No expenses were paid or reimbursed to any Trustee in the year (2024: nil).
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