RECylSTERED CHARITY NUMBER ?731.12 MONTPELIER PRIMARY SCFIOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION REPORT OF THE BOARD OF TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION CONTENTS OF THE FINANCIAL STATEIAENTS FOR THE YEAR ENDED 30 SEPTEMBER 20?4 Legal 4Lnd odtninistraiive infomMiion Trus*¢5' Atknual Rerx)rt Independeni L.xaminLY'5 Report lo tht Trusitts Siuicmcnt of Finan¢i81 A¢li%-ili¢s Balancc She¢1 Notes lo the Accounts MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION LF.GAL A￿D.￿DmINISTR.4TjI-F. I%TrORIIATIO l(IDipelier Primary School Parcnis Teach¢rs and Friet)ds Assuciation is a Tegyisiered chariry. which operate5 on k.half olall parenis and BLLtsididns tsfpupils cnr(Trlled al Ilie conimuniiy SLhool known as MoiiipLliLr Priniatv School, iog¢thcr with all member* tsf siaff. and oihcr supp)rt¢rs l¢.g. friends and r¢lativ¢% su¢h as siblings lon¥er at the schooli. Governing Documeni.. RulLS of ?4 SepieTnber 1975 ￿earne C-nn%lllulian of 21 (kiobci 1993. ainended 16 Nlar¢h 1 494 a¥)d 16 Ociobcr ?(N17 was now tiLrther amendcd on ?() Scplcmbcr 2111 R. Chariiv Reyi%lration No.. ?7313? Adminisiration Address.. cio.Nlunwlier Primtiry School Heltna Road. lalin8 LONDON W5 ?RA Tnt%t¢¢% land Ctsmmittee M¢mber51'. Chair (Resigncd ?5102QO•S1 Chair IApp(Fini¢d 2510ty1!n?51 Sc¢re¢ury Tr¢awrcr (Reiigned 25,'02 1?0251 Tredsurer IAppoinl¢d ?10•.211?51 Trnc Bi*hnani Tard c-ha[￿l¢r Aasif F.hrahim Rjnie Ll Kdhodi FlankeTS'. l.lo)d% TSH Hank 44 45 Ealin8 Road London 11,5 5JL Independlnt Exambncr.. Ebrahirn & Ebrnhlm Ch&rtcrcd Accounthnls I l Ly￿m￿xI Road London '5 IJQ MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION TRUSTF.F.S' AfiNLAL REPORT YIAR ENDfD 30 SE.PTEMBER ?0?4 Thc Trnsiees of lA()ni￿lIer Prirnary Sch￿] Pafcnts T￿h¢r$ and Frierhds As￿Illion present Their repnrt tOge￿ier with the IndLwL*dcntlv Examined Financlal Stai¢mcn15 01.ihe Charity tor the vear cnded.l(h Sepiei￿ber ?1Tr?4. STRUCTL'RE, GOI'EILYANCE.4ND IL4N..IGEIIENT CJovernlt)x Doeument The charity's aciiviiies are govcrned by a coThsiimtion approved by thc Rlnnual Gencral Mceiing of * l Ociobcr 199.1 a4 rnoditicd by Ihc Special Cienerdl Meeiing of 16 March 1994 and ai the Annual Cjeneral Meciing of 16 ()ciober 007 dnd furihlr aTnLndid on ?0 SL'PILM￿'r Trlll K. R*¢rultm¥nt 4nd 4ppohDtment of ¢rustets All parents and guardians of pupils of th¢ wh(x)l ale auiotnaiically m¥iiib¢rs of the PTA. A wel¢oin¢ ci'Lning is h¥ld iach aulumn for n¢w inthkc parents.. each class has at) ¢lected Class R¢pr¢s¢niaIi￿c ¢hal coniniunicates PT A i4%uts lo Ihe paTenis in thai Class. VI'A membership L8 al%(> Prorr￿M¢d 31 all fund.rai%in¥ e%en14. and Ihc hLIp.% ii) pr()moii the PTA via neM'sleii¢r% and IhL ￿h￿)I wchN"itc ￿ hich Includcs h PT A S¢¢li(¥n l.'Icclcd iNslec% Idnd ¢umniiiicLI posts arc filli￿ ￿nn￿allY at th¥ Annual Cjcncrnl NILciing and new porcnisl Icachcr% ar¢ aciii'cly enLoura8ed lo %iand for eleLtion. Indu¢llon and Ir4inin% of ne* Irusiees Ncw Iruil¢¢% arl IndiiLied inio th¢ MorkinbTS of the tknriry aT¥I its rel8lion5hip wilh the ￿hTr)I R15k mgnagerneni ThL Iru%lLL% hai'l a dui). lo idLniify and rei i¢kn thi ri%k% 10 whiLh ihi ¢h?rilv is exposed and lo ensur¢ Jpprupriull conm)Is are in place io proi ide rca50nable a*suran¢¢ again41 fraud and error. The Irusi¢es ronliniie to TeTriew lh¢ priniip41 uf the Lharii) s op¢rdlions lo idenlify ri%k¥ Ihai ctsuld JtYeLt the ddy.10-day upcralions ol. Ihi Lhariiy. In Ihc (Ipinion ol'ihc Irus1&4%. Ihl rharil> I￿5 L￿￿￿[i￿)]L.d r¢svuTi¢S ana revicw S￿.￿lLInS which, undcr nomAI eondiiions. $￿Id allow thc5c risk5 ￿ be miiiBa*d to an a¢cep¢ablc levcl in 11% day-to-day operaiion%. ()HJb.c'rii'Tr:*>.4ND ACTII'ITIES ObjLYtiits and #im5 ThL ohj¢¢iivc of the Charity 1% i(Tr adi'ance ihe education of Ihc pupils of Ihe s¢hool. In funherance of ihis objective. Ihc chariiy may.. o D¢v¢lop more exlcnded T¢laiionships betwecn the staff. parents and others as50ciaid wilh The Engage in 8ctivilie5 whtch SLW)rt the school a￿1 ￿tranc¢ thc cducalion of ihe pupils attending ii Pro%'ide and agsisi in the provision of such fa¢ilitlC5 or iicms for ¢duca¢ion at ihe *hool (not r￿mIllI￿ provided bv slatuiorv fuThdsl ￿ the eommillee sha]1 (rom time to timc dccidc. The principal a¢iivi¢y for achieving the objecii%e i$ 10 hold fundraising cvcnis wiihin thc pr¢misc5 ofihc %hool. MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION TRIJSTF.F.S' ANNLAL REP()RT Iconi'dl YF.AR ENDED 30 SEPTEMBER 20?4 Siotement on Public Benefit The ttw%tc¢% hai'L ¢TrJnplied wilh Ihc duty in Sceiion 17 Ihe Chariiics Aci ?01 110 have (kn¢ r¢gJrd lo g7uidance published hy the Chariry Commiksion. Including public bcnefji guidance. .4("HIF.I'F.%1ENT.4ND PERFORIIANLE Charitablc aclii'ilies In !n?4. IhL' charity 8cn¢raid £64,8661202.1.. £61.5091 from fvnd raising aciii'ities. in¢luding the annual summcr fete. 8alc of Sch￿1 calendar4. F.aling¥ Ilalf Marathon, P￿1 fair. donaiions and oih¢r 2¢1ivitse$. Asid¢ trom ihe purely finaneial b¢n¢tits. Ihc v￿ou$ acti%'ities ot-Ih¢ ¢haTity hel￿1 to build closer r¢laiion$hips between the parenis. teaLh¢r* children. I'hL monly rai5Ld was u5cd 10 ¢nhanc¢ the school en%'ironm¢rsi and ihe educalional ¢XP¢Ti¢ncc of the hildrcn in scveral ways. including 5ypponing school even¢s. FIN,IT*CIAI. REI'IETh' Flnillci*l Results 'I'hL rLsuIIs lor ihi ycar arc sci oui on pagc i Tlie Aswciaiion h15 a Surplus of É11.5114 tor ihc yLar i!{11.1.. 1).5.4Tr81 whirh. after addinbT ihe ba12llL¢ br'car which Show ihc inconiing resouTCC5 and application ot'ih¢ rcwur¢c% ol'ihc C'hariiy in Ihc year. The TTUSlici urL rcsponsiblL for klx'ping proper accounting record% I4'hich dis¢lo%C M'ith TCIL%onablc accurocy 4LI any lime Ihe linanLial wsition ol'ihe C-hiirit>' and enable ihem io ensllre ¢hal the ar¢￿Unts compl>, ￿1111 the I'hdriii¢% IX¥t ?01 l. They arL' al%() r¢spvnsibl¢ for Sdfeguardin¥ ihe as%ets vf the Charily arwj hence for idkingt r¢awndbl¢ %i¢P% for (he pretreniiun and deieLliOTh of frdud and uih¢r Irr¢wI*￿illV). On behalf of the Eloaryl of TQ￿1tts Trne Bishnani Ichdirl Rymc El Kahodi ITrea%urer Date.. Dale.. 54 /ol IJD25- MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION INDLPENDENT F.X.*IIINER'S REPORT FOR THL I'F.AR ENDED 30 SEPTF.IIBEk 2024 I r¢pLIrt on the Fitkancial Siatemenis for the year ended 30 Seplernber 20)4 s¢1 out on pa¥e5 5- 11. This repon is made solcly to ihc Tnisiees of monty￿lIer Prirnary. Sch￿1 PTFA. as 8 Ix)dv. in accordancc w'ith rcgiilaiions madL undLY %¥Clii)n 145 of Ihc Choriiics.4cl l. Mv w'ork his undenakcn so ihai I might staic ia ihc Trusiecs mailer5 1 am required io slate 10 them in an Independeni Examiner's reN>rt. Re$p¢cilve rt5pnnsibilities ofTrustees and Independent Examlner As Charity Tws¢ees. for the p￿￿￿oSe5 of chariry law. ar¢ reS￿nSIble for the Preparaiion of the finanLial 51ateinenis, the Tru%le¢% ion4ider that ￿ audit is not required for this year ¥Jrtder seciion 144(_l ofih¢ C'han"Iics Act 701 I Iihe Attl and Ihilt an independeni exkuninaiion *% needed. Indtpi'nd¢ni tx*minLf'5 StatL'rneDI lIa￿'1n￿1 saiisfi¢d mysL.Ifihai thc Charity is noi subje¢i ￿ an audii aThJ 14 elL8ibl¢ for indepcndeni cxamiDaiioD. it is my rL%wniibilii)' l(I'. al examine th¢ account% undcr scction 14_S ofihc ?011 .4ct bl l(IlluM' Ihc procLduTe% laid (lo￿n in th¢ ¥cncral l)Ircciion% given bj. the ('hanly 1￿MMISSIon undcr ￿tion L￿titsn 14515Mbi ol'ihe ?01 l Aci". and C) $1411¢ whether Tnaiiers ha¥¢ iom¢ io my att¢niion. I ha¥c n() conc¢rns and havc come across no oiheT maiicrs in ¢onnc¢iion wilh Ihc cxaminaiion io whi¢h 8iignlion should bL drdwn in ihis rL'FX)n iu LnablL a propcr undcrsiandiny uf¢hc io IK. r¢4L¢h¥xl. Basis of Indtpendeni F.x#mlTrtr'J Sl*ttment Mv CXiLminaiion Ciirricd out in aecordance wilh ihc ￿L￿er¥I Diieciion$ 8i¥cn hy Ihc fhdrii). Ctsmmi%%i()n Conimis%ion. An ¢xaminaiion Includl￿ a re¥iLW' uf the aecouniin&t r¢¢or&% kLPi by the C.hariN'. and a compurison ofih¢ aL¢ount% pre%cnied w'iih Ihose reLurds. li also it)Llu¢Je¥ &tsnsi4Jeration of any unu4ual iierns or di¥closurts in the aLLvunt% 41nd seekin8 explanaiion¥ frvm YLW as Truslcc) coniernin¥ any suih Niier¥. In ¢onncciion with my examinaiion. m8iier h85 ¢vme lo my aiieniion.. which gil'e8 mc rcasonablc ¢3usc 10 bclieic Ihat In an) matcrial rc%pcci Ih¢ requ1￿ments al ti) k¢cp acrnunting Tccord4 in accordancc wilh Seciion I Trf Ihc Q'hantics Aci, and. bl ¢0 prLpaTC aicounis which accord y iih ihc ac¢i)uniiDg rc¢ord5 and CQTnply ￿lih ihc accounting rcquircrneni of thL Chariiics Aci hai'e not been m¢i- OT 2, 10 whi¢h. in my opinion. attention should be dra￿￿ ￿ enabk a proper understandin8 Ot-lhe account% io be r¢aLhed. Signed.. Dated. 27/06/2025 Aasif Ebrahim. FCA Ebrdhim & Ebrdhim Chartered Accountsnts I l L}m￿(￿xI Rod London W'5 IJQ MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION STATEIIE*TOF FIN.&NCl,*L,ICII￿l1ES FOR THE PERIOD E•4DED307H SEPIE.NIBER2024 2024 21J23 IF+JCOMIi%G RFSOLRCES Donation% and Mem￿r¥ co￿traIN￿l0￿ Inilsiment Income Oiher incoming resources 236 1.079 64.6.lQ TOTAL IP*COMING RESOLRCES 64,866 63.509 RF.SOLRCLS EXPENDED Charitable .Iciiiile.s Charil. and hai'¢ ¢on%id¢rrd Piissiblc ¢v¢nis or condilions that migh¢ ￿$h significanl doubt on th¢ abilily ofihc Charily14) ioniinur as d gving ionLLrn. ThL Truslccs have madc ihil a￿$3mc￿l for o rKn(Ml of ai least onc >car from th¢ dJt¢ ()l-IhL approi'al ol'ihc%e financial.%lalimenlN. AflLr makin¥ ¢￿￿Ul[l¢S. IhL. Tru%lLL* hav¢ LLIIILludLxi ihal Ihvr¢ is a rvi1S()nable expeLidllVn th41 th¢ Chdrilj w.ill h41¥ iid¢quaie reSI)u￿¢% io coniinue in operational exisien¢e for al leasi 12 months l? monihs fTom thc date ofsignin8 ihe5c financial stsi¢mctk¢s. 1.4 Reco%nltlon oflTh¢thme All incorne is TeL0￿7￿d oNc¢ Ihe Charity ¢n¢iilcrnenl to the income. it probable thai Ihe sneom¢ w511 be received. and ihe amount of income re¢eivable can be measured rL.liably. 1.5 Expenditure Expenditure is reco8This¢d once ihere is a legal or consiTUCli7*e obligation 10 transfer economtc benefii io a third pany. ir is probabl¢ that a transfer of ttonomic benefits w'>ll be required Jn seitlement and the amouni of theobligation can be mea%uT¢d r¢lJably. MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION F..xpendiiiLre on Lhariiable atli&lli￿ is incllrrcd on diiecilv undertaking the a¢iiNiiie8 vhich further rhe ChanlS' 5 objectii'es. as Will as knyassociaicd eosrs Iwhere applicable all expenditure is inclusii"e of 7￿cco￿trable VAT 1.6 T*x¥tion "rh¢ ("harily 14 considered io Wd&S ih¢ tests set oul in Paragraph I Schedul¢ 6 of the Finance Act 2010, and therefvrv il tn¢eis Ihe definLILon of a LhdnTabl¢ ursianisaiion IOT UK corEKJraiion i&K purpos¢s. A¢¢ordingl). the Charily i5 poicniially excmpi from taxaiion in r¢spe¢i of income or capi￿1 gains receiv￿ w'iihin caieqorics ￿V¢r¢￿ by Chapi¥r 3 Pan I l of Ihe Corporaiion Tax Aci or Scciion ?5h ()f thc Toxaiion of ChdrB¥ahle Gain5 Aci 199? to the cxicnt Ihai such income or gajns arc applicd exLIu5i¥'ely for chariiabl¢ piirpvs¢ 1.7 crliir414ecountinE estim*tes And Arc*s ofJudEcmcnt F%iiinaiLs and judgJimLnis ari Loniiniiallv ¢i'alu?I ILd and arc bAs¢d on hiS￿rical experience and other factors. including expectation% of fuNr¢ ¢venLS ihai #re believed to b¢ reasonable undcrthc circumstan¢¢s. Th¢ ('harity doe5 not Lurrenily hai'e any.4i¥nifLLani awouniing esiimaies of judgem¢nls. There has bcen no olTseNing of asseis and liabilitie& ¢)r i￿ome and expenws. unlc requircd or perniiiicd by FRS 10? SORP or FRS 102. 1.9 Grants and donlilons Dortalivns ure only in¥lvded in the SVFA when Ihe ¥enerdl iN(Trme reLwyiIiuTh Lrileria are met15.10 10 5.12 FRS102 SORPI. Donations arc crcdiied tts ihc #aicmcni ol'financial activitics as lh¢ r¢la¢cd cxper￿liUrc 15 incurred. 1.10 LiabUItI¢s Liabiliiie5 are recogniscd wl)¢n th¥￿. is lin obligation al th¢ Balance Sheei date a5 a rc5uII of pa51 vcnts, it is prn)babl¢ ihai a trallsfcT of cwnomic bLmLfit M'ill bc rc4uir¢d in Liabiliiies drL rc¢ogTnised at thc amount that th¢ Charits. aniicipaics it will pay IfF Sctilc Ilic dL￿ or ihe ami)uni li has receji'ed a% advanccd paymcnis for ¢he go(th Or.￿￿'lee$ li mu%1 pnJNidc. MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION 1.11 Debtors D¢brors lincluding tradc dcbiors and loans ￿ceiVable) are m¢asurcd on initial reco¥nition ai s¢ttl¢meni amount after anv trad¥ discounts or amouni adianced b} thethariiy. Subscqucnily. they ar¢ m¢aswed ai the cash or other coThsideraiion ex￿le￿ to be received. 1.12 Ca%h Cash is represenicd by cash in hand and deposits with fI￿n¢]01 insiituiions repa)'able without penalr! i)n ihc nTrti¢c of morc than ?4 hnuys. 1.13 Credltors The ¢harily hts crediiors which fjre measured ai i¢lllemeni amounts less Jny trade discounts. 1.14 Rel*¢ed p*rt> ir*ns*cllons No Tru4lLL rcccl￿C4 %aIaryora)m￿￿xJE)on fn)m ih¢ChkLrily. ThL Chariiy r¢imbur%ed Tru*lee% fLif Lhoritable ¢xpenses iniurred 8nd born¢on behalf ()t'ihe C'harity by T￿lIce4. 1.15 b'unds 8c¢vuntln% Cicnkral fun¢lq arL unresirieiLd fund% Mhich are ai'ailable for u%e ai Ihc diKrction of th¢ tru%iLL% in furtherance of the gcncral ohJc¢iii¢%of Ihc chariiv and M.hi¢h havc nol hccn dcsi¥nal¢d fur other purposts. Dc518nal¢d funds ¢ompris¢ unrestftcicd fund$ tha( have bttn sel aside by the tNsices for purpi15e4. The aim and use ofeach desi¥natcd fund is *1 oui in the MIL% ¢0 th¢ financial 51aicmcnis 1.16 Incomlng rtgourc All Incoming resources are includ¢d it) Ihe SI8￿ment of Financial.Qcii&ilie5 when ih¢ chariry is lcgallv entiiled 10 ihe tncom¢. and ihe omouni can quantified with rcA50nablc accuraey. 1.17 R¢sourets expended All L'xpendjwre is accounted for on an uccruals ba$1% and hLs bcen Lncluded under expenses caieoories that aggregaie all cosis for allo¢31itsn io aclii'lii￿. Where cosis cannot be directly anribuied io aciii'ities ihey hai'c been all{￿ted on a basi5 ¢On415tent with the ￿ of th¢ Yesources. MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCiATION 2. DO.YATIO.Tr4S )lE￿IBER CONTRIBLIION8 2024 2023 Donati0rn4 & Legaeies 236 l.U79 tk)naiiorts aTd Tn¢miKr Lolleiiions ?36 1.079 3. C)IHER INC()ME RE￿)11￿CE 21124 2023 Bul*>lc TLa Inc4)mc Cakc Salc I￿ame Christma4 t)i%¢o alinby HaIt-mar￿knn I￿Ome Fnnd Fair l¥¢ CrLam SalL5 IrKorn¢ LLgi) Land Ti¢kei Sales NonwUnifuTh thy Othcr Iniorn¢ Pliini Sale* QuL7. Nighi Income hool CalcThJar Income Sc¢i)nd Ha￿1 Uniform Sales Sumin¢i Fcte Incoine 1.991 1.550 12.934 1.252 1.06) .638 10.127 1.43Y 431 5,553 030 442 lJ30 2.4fi6 5.fi99 564 ?7.(104 ?.953 1.100 593 31.39 IA.630 h).4_1[} 10 MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION 4. CHARIT,iBLF. ACtINIIIES 2024 202.1 Bubble Tea EX￿Lse Cake Sale5 ExtKns¢ c'hrist￿ Dis¢0 ExFtnses Fi)Iid Fair F.xtLnsLs je[￿rat Crcam Sales Ixp¢n$es LLbTV Land Exttnse Quii Nikhi Ex￿n￿e9 Schc)ol Cdl¢ndar Exp-nses Summer Fete kxpense5 ( ompulcr CÉ)%l.S Du¢s Jnd Sub%crioiuTL¥ O￿l¢¢/Cl¢nera1 Administrati￿ Exp¢rtses School Pledge C on1rib￿l0ft 1.903 120 4.809 6n4 36 4.12? 269 67 404 4.44n 52?6 1,485 7,649 ¥34 231 5711 ?fTr,?5 50.2h2 6.893 33X 74n -37.2811 S. GOIT.RNAYCF. COSI 2024 2023 Inde￿T￿le￿i exaMi￿r,$ fee 1.020 8()(I i.o?0 800 11