2025-09-30-accounts

MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

REGISTERED CHARITY NUMBER 273132

MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

REPORT OF THE BOARD OF TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025	CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Legal and administrative information	1
Trustees' Annual Report	2 - 3
Independent Examiner's Report to the Trustees	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Accounts	7 - 11

MONTPELIER PRIMARY SCHOOL MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION PARENTS TEACHERS AND FRIENDS ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Montpelier Primary School Parents Teachers and Friends Association is a registered charity which operates on behalf of all parents and guardians of pupils enrolled at the community school known as Montpelier Primary School, together with all members of staff, and other supporters (e.g. friends and relatives such as siblings no longer at the school).

Governing Document: Rules of 24 September 1975 became Constitution of 21 October 1993, amended 16 March 1994 and 16 October 2007 was now further amended on 20 September 2018. Charity Registration No.: 273132 Administration Address: c/o Montpelier Primary School Helena Road, Ealing LONDON W5 2RA

Trustees (and Committee Members):

Truc Bishnani Chair (Appointed 25/02/2025) Rohit Mitta Co Chair Laurie Nitscheider Co Chair Tara Chandler Secretary Ryme El Kahodi Treasurer (Appointed 25/02/2025) Nisha Sethi Co-Treasurer (Appointed 25/02/2025) Bankers: Lloyds TSB Bank 44/45 Ealing Road London W5 5JU Independent Examiner: Ebrahim & Ebrahim Chartered Accountants 11 Lynwood Road London W5 1JQ

MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

TRUSTEES' ANNUAL REPORT

YEAR ENDED 30 SEPTEMBER 2025

The Trustees of Montpelier Primary School Parents Teachers and Friends Association present their report together with the Independently Examined Financial Statements of the Charity for the year ended 30 September 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity's activities are governed by a constitution approved by the Annual General Meeting of 21 October 1993 as modified by the Special General Meeting of 16 March 1994 and at the Annual General Meeting of 16 October 2007 and further amended on 20 September 2018.

New Parentkind Constitution adopted on 01/04/2025 to update the legislation as advised by Parentkind

Recruitment and appointment of new trustees

All parents and guardians of pupils of the school are automatically members of the PTA. A welcome evening is held each autumn for new intake parents; each class has an elected Class Representative that communicates PTA issues to the parents in that class. PTA membership is also promoted at all fund-raising events, and the school helps to promote the PTA via newsletters and the school website which includes a PTA section. Elected trustees (and committee) posts are filled annually at the Annual General Meeting and new parents/ teachers are actively encouraged to stand for election.

Induction and training of new trustees

New trustees are inducted into the workings of the charity and its relationship with the school.

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.

The trustees continue to review the principal areas of the charity's operations to identify risks that could affect the day-to-day operations of the charity. In the opinion of the trustees, the charity has established resources and review systems which, under normal conditions, should allow these risks to be mitigated to an acceptable level in its day-to-day operations.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objective of the Charity is to advance the education of the pupils of the school. In furtherance of this objective, the charity may:

• Develop more extended relationships between the staff, parents and others associated with the school.

• Engage in activities which support the school and advance the education of the pupils attending it

• Provide and assist in the provision of such facilities or items for education at the school (not normally provided by statutory funds) as the committee shall from time to time decide.

The principal activity for achieving the objective is to hold fundraising events within the premises of the school.

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

TRUSTEES' ANNUAL REPORT [Cont’d]

YEAR ENDED 30 SEPTEMBER 2025

Statement on Public Benefit

The trustees have complied with the duty in Section 17 of the Charities Act 2011 to have due regard to guidance published by the Charity Commission, including public benefit guidance.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

In 2025, the charity generated £63,359 (2024: £65,028) from fund raising activities, including the annual summer fete, sale of School calendars, Ealing Half Marathon, Food fair, donations and other activities.

Aside from the purely financial benefits, the various activities of the charity helped to build closer relationships between the parents, teachers and children.

The money raised was used to enhance the school environment and the educational experience of the children in several ways, including supporting school events.

FINANCIAL REVIEW

Financial Results

The results for the year are set out on page 5. The Association reported a deficit of £47,868 for the year (2024: surplus of £13,746). This principally reflects a payment of £91,690 to Montpelier Primary School from surpluses accumulated over previous years. After taking account of the balance brought forward, the Association had funds carried forward of £63,523.

The main source of income for the charity is from informal fundraising activities.

Reserves policy

The trustees target a minimum level of free reserves of about £30,000 which is approximately one year's net fundraising income. The charity's accumulated reserves are going to be used on a few school projects.

Trustees' Responsibilities

Charity regulations require the Trustees to prepare accounts for each financial year which show the incoming resources and application of the resources of the Charity in the year.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Charities Act 2011. 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.

On behalf of the Board of Trustees

Truc Bishnani (Chair)

Date: 05/08/2026

Ryme El Kahodi (Treasurer)

Date: 05/08/2026

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

I report on the Financial Statements for the year ended 30 September 2025 set out on pages 5 - 11.

This report is made solely to the Trustees of Montpelier Primary School PTFA, as a body, in accordance with regulations made under section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the Trustees matters I am required to state to them in an Independent Examiner’s report.

Respective responsibilities of Trustees and Independent Examiner

As Charity Trustees, for the purposes of charity law, are responsible for the preparation of the financial statements, the Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

Independent examiner's statement

Having satisfied myself that the Charity is not subject to an audit and is eligible for independent examination, it is my responsibility to:

• a) examine the accounts under section 145 of the 2011 Act

• b) follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• c) state whether matters have come to my attention.

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 to enable a proper understanding of the accounts to be reached.

Basis of Independent Examiner’s Statement

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.

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

2. a) to keep accounting records in accordance with Section 130 of the Charities Act, and,

3. b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

4. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed:

Dated: 05/08/2026

Aasif Ebrahim, FCA Ebrahim & Ebrahim Chartered Accountants 11 Lynwood Road London W5 1JQ

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD ENDED 30TH SEPTEMBER 2024

Note INCOMING RESOURCES Donations and members contribution 2 Investment Income Other incoming resources 3 TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable Activites Charitable Activities 4 Governance costs 5 TOTAL RESOURCES EXPENDED NET INCOMING RESOURCES Total funds at 1 October 2023 TOTAL FUNDS AT 30 SEPTEMBER 2024	2025 2024 £ £ 430 337 - - 62,929 64,691 63,359 65,028 109,967 50,262 1,260 1,020 111,227 51,282 47,868 - 13,746 111,391 97,645 63,523 111,391

The notes on page 7 to 11 form part of these financial statements.

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

BALANCE SHEET AS AT 30TH SEPTEMBER 2024

2025 Note £ FIXED ASSETS Tangible fixed assets - CURRENT ASSETS Debtors 1,055 Cash at bank and in hand 22,468 Short term Investment 40,000 CURRENT LIABILITIES Creditors: amounts falling due within one year - NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS CHARITY FUNDS Unrestricted Funds TOTAL FUNDS	2025 Note £ FIXED ASSETS Tangible fixed assets - CURRENT ASSETS Debtors 1,055 Cash at bank and in hand 22,468 Short term Investment 40,000 CURRENT LIABILITIES Creditors: amounts falling due within one year - NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS CHARITY FUNDS Unrestricted Funds TOTAL FUNDS	2024 £ - 725 110,666 - - 63,523 111,391 63,523 111,391 63,523 111,391 63,523 111,391 63,523 111,391

The financial statements were approved by the trustees on 05[th] of August 2026 and signed on their behalf, by:

Truc Bishnani (Chair)

Date: 05/08/2026

Ryme El Kahodi (Treasurer)

Date: 05 /08/2026

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. ACCOUNTING POLICIES

1.1 Basis of preparation

The financial statements have been prepared under the historical cost convention with the items

recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements.

These financial statements have been prepared in accordance with:

• Charities SORP refers to the Charities SORP (FRS 102): Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their account in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 2nd edition effective 1 January 2019 and

• the Charities Act 2011

The financial statements are presented in pounds sterling, being the functional currency of the Charity.

1.2 Exemptions for qualifying entities under FRS 102

The Charity has taken advantage of the following disclosure exemptions:

• From preparing a statement of cash flows on the basis that the Charity does not qualify as a larger Charity under the SORP definitions

▪ From the financial instrument disclosures

1.3 Going concern

The Trustees continue to monitor the risks posed to the Charity and have considered possible events or conditions that might cash significant doubt on the ability of the Charity to continue as a going concern.

The Trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. After making enquiries, the Trustees have concluded that there is a reasonable expectation that the Charity will have adequate resources to continue in operational existence for at least 12 months 12 months from the date of signing these financial statements.

1.4 Recognition of income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity’s objectives, as well as any associated costs

Where applicable all expenditure is inclusive of irrecoverable VAT

1.6 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010, and therefore it meets the definition of a charitable organisation for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively for charitable purposes

1.7 Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The Charity does not currently have any significant accounting estimates or areas of judgements.

1.8 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS 102 SORP or FRS 102.

1.9 Grants and donations

Donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

Donations are credited to the statement of financial activities as the related expenditure is incurred.

1.10 Liabilities

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of past events, it is probable that a transfer of economic benefit will be required in Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.11 Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

1.12 Cash

Cash is represented by cash in hand and deposits with financial institutions repayable

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

without penalty on the notice of not more than 24 hours.

1.13 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

1.14 Related party transactions

No Trustee receives salary or compensation from the Charity. The Charity reimbursed Trustees for charitable expenses incurred and borne on behalf of the Charity by Trustees.

1.15 Funds accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for purposes. The aim and use of each designated fund is set out in the notes to the financial statements

1.16 Incoming resources

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

1.17 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expenses categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to activities they have been allocated on a basis consistent with the use of the resources.

2. PRIOR YEAR ADJUSTMENT

Prior year comparative figures have been restated to correct historical transaction recording differences. The net effect was to increase the previously reported surplus by £162.

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

3. DONATIONS AND MEMBER CONTRIBUTIONS Donations & Legacies Donations and member collections 4. OTHER INCOME RESOURCES After school events Income Cake Sale Income Christmas Disco Ealing Half Marathon Income Food Fair Ice Cream Sales Income Lego Land Ticket Sales Non-Uniform Day Plant Sales Quiz Night Income School Calendar Income Second Hand Uniform Sales Summer Fete Income	2025 2024 £ £ 430 337 430 337 2025 2024 £ £ 1,696 1,463 1,096 1,574 13,860 12,953 728 1,889 5,164 3,854 - 431 - 5,553 2,238 630 263 111 2,404 2,563 - 5,699 - 354 35,481 27,616 62,929 64,691

The following balances are shown as £nil for the year:

• Ice Cream Sales Income and Expenses have been combined with After School Events.

• Second Hand Uniform Income has been combined with After School Events.

• School Calendar Income and Expenses have been combined with Christmas Disco Income and Expenses.

• No Legoland ticket sales took place during the year because the inset day was too close to the School Summer Fete.

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MONTPELIER PRIMARY SCHOOL PARENTS TEACHERS AND FRIENDS ASSOCIATION

5. CHARITABLE ACTIVITIES After school event Expense Cake Sales Expense Christmas Disco Expenses Food Fair Expenses Ice Cream Sales Expenses Lego Land Expense Quiz Night Expenses School Calendar Expenses Summer Fete Expenses Computer Costs Dues and Subscriptions Office/General Administrative Expenses Printing, Postage and Stationery School Pledge Contribution Year 6 Annual Expense 6. GOVERNANCE COSTS Independent examiner's fee

2025 2024 £ £ 1,511 1,903 513 120 5,568 4,809 1,423 604 - 404 - 4,440 611 1,180 - 1,254 9,202 7,649 512 834 342 231 558 578 241 - 89,329 26,256 157 0 109,967 50,262 2025 2024 £ £ 1,260 1,020 1,260 1,020

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