The Heatherside Schoow Associatlon Reading Road Fleet Hampshire GU52 TfH CRK Accounting Limited 12a Fleet Business Park Sandy Lane Church Crookham Fleet Hampshire GU52 88F Dear Sir This representation letter is prowded in connection th your preparation of the financial statements of the charity for the year ending 31" AugusE 2023. We acknowledge as trustees our responsibiltty under the Companies Act and SORP for preparing financial statements, which you have drafted on my behaw, which give a true and fair view of the financial positioTh of the charity as of 31" August 2023 and of the results of its operations for the year then ended and for fflaking accurate representations to you. All accounting record5 and relevant inforniation have been made awailable to you for the purpose of your preparation of the accounts, and all transactions undertaken bythe tharity have been properfy refiected In the accounting records or other information provided to you. All other CordS and related information have been made available to you. 3. There have been no irre8ularitie5 or allegation5 thereof involving management or employees who have a si8nificant role in internal control, or that could have a material effect on the financial statements. We confirm that we are not aware of any possible or actual instance of noncornpliance with those laws and regulations which provide a legal framework within which the company conducts its bvsiness. S. The charity has complied with all aspects of contrathal agreements that could have a material effect on the financial statements in the event of non-cornpliance. 6. We have no plans or intentions that may materially alter the carrying Yalue and where relevant the fair value measurements or classification of a55et5 and liabilities reffletted in the financial statements. We confirm that we have disclosed to you all related party trdn5actTrons relevant to the company and that we are not aware of further related party matters that require dbsc105ure other ihan those already disclosed in the accounts. 8. There are no liabilities. contingent liabilrlies or guaranteesto third parties other than those disclosed in the accounts. There have been no events since the balance sheet date which require disclosure or which would materially affert the amounts in the account5, Other than those already disclosed or included in the accounts. 10. The charity has at no time during the year entered ifito any arrangement, transaction or agreement to provide credit facilities (including loan5. quasi loans or credit transactions) for direttors, nor to guarantee or provide security for such matter5. except a5 disclosed in the accounts. We confirm to the best of our knowledge and belief thatthe above preSentionS are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate. of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the above repre5entstions to you. SNa L Pell Chairnn Date Igl(124 I r£ QSL're
ChaTity Tegistration nulnber." 284361 The Heatherside Schools, Association Annual R¢rt and Financ1 Sts*ments for the Year Ended 31 August 2023
The Heatherside Schools, Association Contents (CODtinued) Refeien¢¢ atml AdmiDistrdtive Detsils Trustees, Report Siaternent of Trustee5' Responsibilitics tttdependent ExamineV5 Repon SÈatemcnt of Financial Activities 5106 Balance Sheet Notes io the Financial stateMts 8 to 13
The Heatherside Schools. Association Reference and Administrative Details ChairrnaD L Pell. (appointed 30 sleMb¢r 2022) Trustees N Thapa F Baker. (rtsigDed 30 Sep¢en)ber 2022) H Straker, (resigned 30 September 2022) A Brillon C Ctsrk SttretAry C Tarrant Other Offieery S Napier. Treasurer E Elliot. (re51gn &8 Chatrnwi 30 September 2022) F Barnes. Ctrcbair, (resigned 30 Septernber 20221 284361 Charity ReElstr*tlots PriDcipal Offic¢ Heathersidc Infdnl aud Junior Schools Reading Road &)uth Fle¢t Hampshire GU52 7TH Independent Examiner CRK Accounting Limited 12a Flcct BlTr P Sandy Lane Chwch CnM>kharn Heet GU52 8BF Pag¢ I
The Heatherside Schools, Association Trustees, Report The trustees prc5eni tl an#1 rep)rf iogdher with the financial statcments of the chartty for the year ended 31 August 2023. Obj¢diYe$ •Dd adivities OlJjÉtl$ and oim.f The objective of the associaiion is advance the education of the pupi15 of the schools by providing and assisting in the provtsion of faeilkties for education at the H¢athet51de Schools {noi norn]Y provided by the Local Education Authontyl w]d a5 an anrillary thereLO and in fUrthCe of the objective the associaiion may.. - Foster more extended relationships between staff. parent5 and otheTS associatcd with the school: - Engage in activities. whi¢h supwrt the schools and advance the ethication of the pupils attending it. Publi¢ benefif The tTUSteLS tonfjrnj that th¢y have ¢oynplied with the rcqllirernents of section 17 of the ChaTities Aci 201 I to have due regard to the public benefit guidaDce published by the Ch8n"ty cornm10n for England and Wales. Structure gowernanfe and management ofgoverlling document The charity is controlled by its governing docu a ¢ked of tntsi atxl ¢onstitllt¢s an unincorporated Charity and ha5 the Chairty regist¢10 284361. Recrnitment shall be open and free to all parentsl8uarth.ans aEMI stsff associated with children attending the Heatherside Schools. Mujor risks ofthose ri¥k% The tTUSte¢s have a duty to identify and revie the risk5 to Ththich the ¢haTiry iq a1 to ensuTe appropriate controls ar¢ in place to provtde rea50nablc assurance agaJt)st fraud and crror. The annual rep)rt was approved by the trnstees of the clwity on....... .. Ilfr. aryi siglled on its behalf by.. S Napier Other officer L Pell Chairnwi Page 2
The Heatherside Schools, knociation Ststement of Trustees. Responsibilities The tsStetS are resEX)nsiblc for prepaTtng th¢ tnjstees. retKJrt and the financial statements in accordance with the United Kingdom Accounting Stsndards (United Killgdom Generally Accq)ied AccOtjg Practice) and appli¢abl¢ law alld regulatio. The law applicable to rharities rtquire5 the trStee5 to prepare financial slatements for each financial year ivhi¢h give a true and fair view of thc state of affairs of th¢ tharity and of thc iOming resources and application of resour¢es olthe Charity for that period. In preparing these financial 5trdternents, the trustees are required to.. select suitable accounting w)licies and then apply them consistendy.. obserY¢ the method5 and principles in the Charities SORP. make judgements and ¢stinMtes that are reasonable and prudent. stale whether applicable accoullting standar(Ls bave been follow subject to ally llLaterial departleS di5c105ed and explained in the [2claI statenwits. atyj prepare the fi]nCIal sthiements on the going concern basis 1¢$9 it is inappropriate to presume that the chariry *ill ¢oNtinue in business. Tbe tmstees are re4nsIble foi keeping pro[ accounting Tecotds that disclose with reasonable a¢¢ura¢y at any bme the finanrial p05itson of tbe clwity and enable them to ensure that the financial statements comply the Charities Act 201 1, the Cbaritses (Accounts aDd Rq)orts} R¢gulation$ 2(K18. and the provisions of th¢ constitutLOtL. The trustees are also resp)nsible for safeguarth.ng the assets of the charity and hence for takiijg reasonable sieps for the prevention and detection of fraud and other it[egullties. The tslLStees are re$A$1b1¢ for the mainteTwice aDd iEJ¢egrity of the ¢orw)rate 2nd financial inforniation included on the cbaritable company's website. Legislation governing the preparation and dissemination of rjnancial statcments may th.ffer from legtsiation ill otheE jurisdi¢tions. Approved by th¢ wiees of the charity on ..... Lik . and signoj on itsbehalf by: S Napier Other Officer L Pell Chairrnan Page 3
The Heatherside Schools, Association Independent Examiner'$ Report to the trnstees of The Heatherslde Schoob, Association I report io the tntses on tty ¢xaminatN)n of the a¢xowits of Th¢ Huth¢rsid¢ Schools, Association for the year ended 31 August 2O23_ Respon$ibilitie5 and bas of report AS the charity ttU51ee5 of The Eleather5ide Schoo]s' ASSlation you are responsible for the preparatton of the accounts in 0rdat)ce wtth the lD¢llts of the Clwitie5 A¢t 2011 I'the Act.). I report in respe¢1 tsf rny exaTnination of the Thc Hcathersidc Schools, As50ciation'5 accounts carried out under section 145 of the 2011 Act and caTrying out my examirtatiotj I hav¢ follow¢d ail the applicable Direciions gEven by ihe Chariry Commission under section 145{5Mb) of the ACL IDdepeDdeDt examiner's $¢¢tmettt I have compl¢l¢d my exan)itiation. I Confi that no lltstetial llmtters have come my aitention in coJ]nection with the exaTnination villg me cause to believe that in any material respect: accounting records were noi kept reSpt of The Heatherside Schools. Association as rffjuired by se¢¢ion 130 of the Act: or 2. the accounts do not accord with tlM)se records. or 3. the attoullts do not comply with the ac(x)uniing requiT¢ments the forni aTLd eonLellt ofaccounts set out in the Chariti¢s {Accoullts a[ RqK>nsl RegulatiODS 21K18 oth¢T than any require¢1 that the accounts give a 'Èn]e and fair view. which is noi a matter eonsidered as part of an independent examination. I have no concems and bave c<1 cros5 no other matters in ¢ODDe¢tion with the exaMIation to wbich attentio should bc drawn in this report io order to enable a proper understsnding of the accounts to be reached. QL CRK A¢¢ouTLtiug Limited 12a Fleei Busin Park Sandy Lan¢ Church CriK>kbam Fleei Hampshire GU52 8BF Date.. Page 4
The Heatherside Schools, Association Statement of Financial Activities for the Year Ended 31 August 2023 brtrIcted funds Restrieted runds Tot#1 2023 ,W•)te Income and EDd•winents from: DonatiODS aTKI legacies Charitable activities Other irading aciiviries Other income 19,(M)I 35,842 3,028 348 35,842 3,028 348 Total income 58219 58,219 Expenditure Dn: Raising fund8 Char5table adivities (548) 1548} 51,416 50,816 Tothl expenth"DJre (1.148) {50,816} 151,964) Net {eXndItureY1ncolnt (1.1481 7,403 6255 Net movement in fiLn(ts (1481 6,403 6.255 Reconciliation tsf funds Total funds brought forwaTd 323 61.127 61,450 Total fi]]Mls carried forward 13 175 Lnrestrleted funds 67,530 Restricted funds 67,705 Total 2022 Note Income and Elldoivment5 fr•nL" Donation5 and legacies Charitable activities Other trading activitics OtheT income 11.624 31.788 2,695 11.624 31,788 2.695 Total incon]e 46,111 46,111 EIptd1tUre on: Raising funds Clwitsble aciivities (388) (600) 1388) (16,918 116,318) Totsl exp¢ndilu 9881 116,318) (17.3061 Nct lexpcnditurc}lincome Gross transfers benveell funds {9881 29.793 1.000 28.805 Net movemeni in fiEn¢ts 12 28,793 28,805 Re¢onciii4tion of fullds Total fids broughi forward 310 32.333 32,643 Total fid5 carried forward 13 322 61,526 61.448 The notes on page$ 8 to 13 fonn an Integ[ part of these fmancial 5talements. Page 5
Th¢ H¢2therside Schools, Association Statement of Financial Activities for the Year Ended 31 August 2023 (continued) All of the charity's actItieS derive from ¢ontinuTng opetatioL% dut]Dg the above two peri(wJs. The fund5 breakdown for 2022 is shown in note 13. The notes on pages 8 to 13 f(ynn an intcgrdl part of these financial statements. Page 6
The Heatherside Schools, A$so¢i*tion (Registration number: 284361) Balanee Sheet Is at 31 August 2023 2023 2022 Note Curreni assets Cash at battk al in hand 68.303 62.049 Creditor$: Amounts falling due withiD one yr 12 15981 1601) Net assets 67.705 61.448 Fullds of ihe charity: Restricted illcome funds Restricted fidS 67,530 61,126 Unrestrieied income fvnds Unrcstriclcd fimds 175 322 Total fuDds 13 67,705 61,448 The fi ancial statcrncnts ot) pag¢$ 5 to 13 were approved by the tnte£S, and authoTised for issue on signed on their behalf by.. S Napier Oth¢r offiL¢r L Pell Chairnwi The notes on pages 8 to 13 fomi an inicgral part of these financial statements. Page 7
The Heatherside Sehools, Association Notes to the Financial Statements for the Year Ended 31 August 2023 l Aeeoutttlne policies Statement olcotnpliante The financial statements have been prepated a¢¢oidance with the se¢ond ediuon of the Charities Ststement of ReL'onJmended PThKtice issued in Oeiobcr ?019, thc Financial Reporting Standard applicable irt the United KigdoM atKI Republic o(Irelalld IFRS 102) and the Charities Act 2011. Basi5 of prep&rition The Heaiherside Sch¢)ols' Association tueets thfitlition of a public benefii entity under FRS 102. The attounts {finan¢ial 5tatcmentsl have been Prepared under the historical cost convention with items recognised at cosi or transa¢iion Nalue unle&8 Othenlisc statcd in tbc rclevaTLt notcls) to these ac¢owLts. Going concer The ttijsttts consider that there ate th) material UD¢ertatlliie5 about the ¢Fthn"ty's ability to Continue as a going ¢OllC¢Tn. In¢otThe alld eDd0mentS Voluntary illcome including donations. gifts. legacies and gtants that pro&ide core ftmding or afe of a genera] nature is recognised when the ¢ban"ty h&s entitlement to the Ill¢0e. li is PTobable that the income will be received and the arnount can be med with sufficient reliability. DoRatiOn5 aDd leg•cies Donaiions and legacie5 are re£ogllised on a teceivable basis when receipt is probable and the aElloullt call be reliably measured Expenditure All expenditure is recognised once there is a legal or ¢onstructive obligation LO that expenditure, it is probable settlement is iequired and the amount can k me&wred reliably. All costs are allocated to the applicabl expenditure headtng that aggregate 5iiriilar costs to that category. whe costs ¢annot be directly attributed to particular headings they have been allwated ¢)n a basis consÈstent with the of resources, with centrdl staff costs allocated ott the basis of tiTne spent. and depreciation chatges allocated on the POTtion tsf the asset's use. Othet support costs are allocated b&sed on the spread of staff costs. Rai5itkg hDds These art costs incurred in attracting volwitary income, the management of investments and those Tncurred in trading a¢iivities thai nis¢ fid&. Charitable activities Charitable exwnditure comprises those Costs incurred by the chan.ty Tn the delivery of Tts a¢tivities and services for its beneficiaries. It include5 both costs that can be allocated directly to such activities and those costs of an indireet nature necessary to support thenL Goverttan¢e costs These lllrlude the costs attributable to the charity's compliance with constitutional alld stattttory requiremellts, including audiL strategic management and tnts*es nkditigs aThl reimbursed eXPerts. Page 8
The Heatherside Schools, Assoeiatioll Notes to the Financial Statements for the Year Ended 31 August 2023 (continued) TaxtioD The charity is considered to Wdss the tests set out in Par&8raph I Schcdule 6 of the Finat)¢e Act 2010 and th¢refore it meets the defiaiiion of a cbarithble cotnpany for UK ¢otporalion tax puwe5. Accordingly. tbe charity is ptsteDtkally exetDpt from taxaiioll ill r¢sp¢ci of income or capits] gaiD5 received withln catrgories coTrered by Chapter 3 Pan I l of the Corporation Tax Acl 2010 or Section ?56 of the Taution of Ch3Tgeable Gains Act 1992, to the extent th such income or gdills are applied exclusively to chan'tsble purpose5. Cash eash eqllfv#letsts C&sh and cash equivalents compnse cash on hand and call detx)sity alld other shon-ienn highly liquid investments thai are rcadily convertible a known atllounl of ¢a5h and are subject io all iDsEgnificant Tisk of change its value. Fund struetsre Unrestricted incom¢ fidS are genernl fll that are available for use at the (rteeS discretion in fi]rtherdt)ce of the objectives of tbe charity. Restricted income fi(ts are those donairyj for in a particular area or for specific purposes, the use of which is restrict to thai area or puryx)se. Page 9
The Heatherside Schools, Association Notes to the FRnancfi21 Statements for the Year Ended 31 Angust 2023 {¢ontinued) FInCIal th5trumemts 2 Income from donations and legacies Restritted funds Totsl 2023 Total 2022 Donations and legacies- Donations from companies. tntsts and sirnilar proceeds 19.IX)I 19.1X)I 11.624 19,Wl 19.(K)I 11,624 3 IDClbme fr(•m charlt*ble #tdvitle5 Total 2023 Total 2022 Restsieled Fundraising events- Junior Funthaising ¢vellts- Etjfant 17,921 17.921 17,921 17,921 15,894 15.894 35.842 35,842 Restricted fuDds 31,788 Totgl funds Junior lttfant 17,921 17,921 17.921 17.921 Total for 2023 35,842 35.842 Total for 2022 31.788 31.788 4 Intorne from other tradiTrg activities Restricted fundi Total funds Total 2022 Trading incom¢," Shop itMim¢ from sale of donated gfy)ds and seNices 3,028 3.028 2,695 3.028 3,028 2,695 S Otber income Total 2023 Total 1022 Restricted Invesknent income 348 348 Page 10
The Heathersid¢ Sch(bols' Assoeiation Notes to the Financial Ststements for the Year Ended 31 August 2023 (continued) 6 Expenditsrt rai$ing funds ) Costs o(trading activities Uttrestrkned Totsl 2023 Totsl 2022 Geer1 P•te Cosrs of generaiing 1Come 548 548 388 548 548 388 7 Expellditsre cbaritablt activities Unrestricted Restrf¢t¢d funds TotAI 2023 Total 2022 General Note lutiior Infant Governallce eosts 13.961 25.071 13,961 25,071 600 4.127 2.839 600 39.032 39,632 7.566 8 Antysis of governance ADd support costs GoTrern¥Jnee eosty Unr¢stricted fund$ General Toial 2023 Total 2022 Independeni examilltt fees Examination of the finaTh¢ial stsmellts 600 600 600 9 Trustees r¢mMtyerxtiom #Dd txpeD5es No ttvstees, nor any perso connected with theTn. have received any remuneration from the ¢harity Iluring the No tn]stees have r¢c¢ived any retnUrsed expenses or any otherbenefits from the charity during the year. Pagell
The Heatherside Sehools, Association Notes to the Finan¢ial Statements for the Year EDded 31 August 2023 (continued) 10 Tgxation The chanty is a r¢Stered charity and is therefore exempt from taxation. 11 Cash and ¢4sb e45valents 2023 2022 Cash at l)ank 68,303 62,tH9 12 Creditors: amounts falling due within OD¢ y¢ar 2023 2022 Other creditor5 Accruals (2) 600 600 598 13 Fund$ Balante It I Sepletllber 2022 Balgnce at 31 Awgust 21123 IDc•millg Resources Transfers Unrestrleied fund# General 323 {1.148) 175 Restricted fynds 61,127 58219 (50.816) (i.oix)I 67.530 Total funds 61.450 58.219 (51.964) 67.705 Balance at I September 2021 B#l#nee #t 31 August 2022 Resoyr¢e$ expellded resollrces Tr*ll$fers Unrestritted General (310) 988 {i.0001 13221 Restricted 132,333) {46.111) 16.318 {61,126) 132.643) {46.111) 17.306 161.448} Page 12
The Heatherside Sehools, As$o¢iation Notes to the Financial Ststements for the Year Ended 31 August 2023 (continued) 14 Analysls of Det Assets betw'een funds UNre5tricted ds Ctnerxl Total at 31 August 20Z3 Current assets Current liabdities 68,303 {5981 68,303 1598) Total net assets 67,705 67,705 15 Analysis of Det funds Atl September 21122 At 31 Agust 2023 Cash at ballk ad in hand 62,049 62,049 N¢t d¢bt 62,049 62,IH9 Page 13