The Heatherside Schools. Association Reading Road Fleet Hampshire GU52 7TH CRK Accounting Limited 12a Fleet Business Park Sandy Lane Church Crookham Fleet Hampshire GU52 8BF Dear Sir This representation letter is provided in connection with your preparation of the financial statements of the charity for the year ending 31 August 2024. We acknowledge as trustees our responsibility under the Companies Act 2006 and SORP for preparing financial statement5, which you have drafted on my behalf. which give a true and fair view of the financial position of the charity as of 3151 August 2024 and of the results of its operations for the year then ended and for making accurate representations to you. 2. All accounting records and relevant information have been made available to you for the purpose of your preparation of the accounts, and all transactions undertaken bythe charity have been properly reflected in the accounting records or other information provided to you. All other records and related information have been made available to you. 3. There have been no irregularities or allegations thereof involving management or employees who have a significant role in internal control. or that could have a material effect on the financial statements. 4. We confirm that we are not aware of any possible or artual instance of noncompliance with those laws and regulatlons which provide a legal framework within which the company conducts its business. 5. The charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance. We have no plans or intentions that may materially alterthe carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements. 7. We confirm that we have disc105ed to you all related party transactions relevant to the company and that we are not aware of further related party matters that require disclosure other than those already disclosed in the accounts. 8. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the accounts. 9. There have been no events since the balance sheet date which require disclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts. 10. The charity has at no time duringthe year entered into any arrangement, transaction or agreement to provide credit facilities {Including loans, quasi loans or credit transactions) for director5, nor to guarantee or provide security for such Tr matters, except as disclosed in the accounts. We confirm to the best of our knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, Whe appropriate. of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the above representations to you. SNa Chairman L Pell Chairman Date
Charity registrdtion number: 284361 The Heatherside Schools, Association Allll Report and Financial Statements for the Year Etuled 31 August 2024
The Heatherside Schools, Association Contsnts (continued) Trnstees, R¢port Statement of Trustees, R¢spoAJsibilities lodepettdent Examin&s Rwrt Statem¢nt of Financial Activilies 5t06 Balance Sheet Notes to the Fin2nci21 Statements 8t013
The Heatherside Schools. Association Reference and Administrative Details Chaiman L Pell Trustees N Thapa, (re51d 2nd Octob¢r 2023) E Elliot A Britton C Clark F Barnes, (resigned 2nd October 2023) S McPhee, (appointed 2nd October 2023) A Hadd (appointed 2nd October 2023) E Mann. (appointed 2nd October 2023) C Tarrant Secretary Other orficers S Napier, Tre&gurer Charity Registration Number 284361 Principal Office Heathaside Infant and Junior Schools Readllkg Road South Fleet Hampshire GU52 TfH Independent Examiner CRK Accounting Limited 12a Flcet Busincss Park Sandy Lanc Church Crookham Fleet Hampshire GU52 8BF Page I
The Heatherside Schools. Associatio Trnstees, Report The trustees present the annual report together with the financial statements of the charity for the year eud¢d 31 August 2024. Objectives and activltles Objects and oims The objective of the association is to advance the education of the pupils of the schools by providing and assistiDg in the provisxon of facilities for ¢ducation at the Heatherside Schools (not noTmally provided by the Locd Education Authority) and as an ancillary ther¢to and ID fiwtherance of the objective the asso¢iatioJJ y. - Foster more extended relationships between staff. pareots and others &w)ciated with the school. - Engage in a¢tivitics. which support th¢ SCI]5 and advancc thc edu¢ation of the pupils attending it Public benefit The trteeS coDfirni that thcy have complied with the TThwirements of 5eGtion 17 of th¢ Chatitics Att 2011 to havc due regard to the public benefit guidance published by the Charity Conjmission for England aad Wales. Strnctur4 governance and management NaturÈ ofgoverning doeument The charity is controlled by its governing documfflL a deed of rt and CODStitutcs an unincoryjordted chlty and has the Chaity tegistrdtion llUbe[ 284361. Reernitmenl and ¢wpointment oftrusts Recruitment shall be open and free to all pareDtslgwdians aDd staff a&8ociated with chIldn attending the Hcaibcrside Schools. Major risky andxMnagem¢ntof*hose risks Riskmandgemenl The trustees have a duty to identify and review the risks to which the clwity is exposed and to ensutr appropriate controls are in place to provide reasonable assurance against frdud a[ error. zrl61 Lf Thc annual ryort Wds appn)vcd by thG m]st¢es of thc charity on ................. .. and s]ed on its behalf by. S Napier Other officer L Pcll Chairn Pa¥e 2
The Heatherside Schools, Associatio Statement of Trustees, Responsibilities The trustccs are rcsponsibl¢ for pr¢paTing the ttees, teport and the fllMDciai stat¢m¢nts in accordance with the United Kingdom Accounting Standards (United Kingdom Generally A¢pted Accoulltg Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which giv¢ 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 period. In preparing financial statements, the tteeS are required to: select suitable accounting policies and then apply them consistently" observ¢ the methods and ptin¢iples in the Charities SORP: make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards hav¢ b¢¢n follow¢d, subject to any material departures disclosed and explained in the fanCial stat¢ments: and prepare the fiDancial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. Th¢ tNstees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the fmancial statements comply with the Charlties Aci 2011, the Charlties (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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 irregulatitics. Thc trustees are rcsponsiblc for the maint¢nance and integrÈty of the coq)orate and financial information included on the charitable con]pany's website. Lewlation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. tr Approved by the tnLStees of the charity on ... and Sied on its behalf by: S Napier Other officer L Pell Chaimlan Page 3
The Heatberside Schools, Association Independellt Examiner's Report to the trustees of The Heatberside Schools, Association I reEx)rt to the tTre¢s on my examination of the accoimts of The Heathetside S¢hooW Associalion for the year ended 31 Au8USt 2024. Responsibilities and b&sis of report As the charity ttustees of The Heatherside Scboo]s' A9CIatiOn you att responsible for the preparation of the accounts in accordance with the TCqUitenJ¢nts of the Clwities Act 2011 ('the Act.). I report in respect of my examination of the The Heatherside Schools, Association's accounts carri1 out under section 145 of the 2011 Act and in canying out rny eLimination J have followed all the applicable Directions given by the Charity Commission under section 145(5Kb) of the ACL Independent eiaminerfs stateDllt I bav¢ completed my eXamItiO. I confmn that no materi21 matters Imve come to my attention in wnnection witb the examijiation giving cau5¢ to belicvc that in any matcrial respecL' accounting records were not kept in rnspcct of The HeatheTsidc Schools, Association as required by section 130 of the Act or 2. the accounts do not acGoTd with those Tecor&: or 3. tbc accounts do not Gomply with tbe accountiug requircrncnts COllCCrniDg th¢ forni and content of accounts set out in the ChaTities (Accounts and Repons) Regulations 2008 other than any requiremeni that the accounts give a 'ttue and fair whi¢h is not a matter considered as part of an indepcndent examsnalion. I have no concerns and have come across no other mattezs in connection with the examination to which att¢lltion should be drawn in this rqx)rt order to enable a woper understanding of the accounts to be reache CRK Accounting Liujit l?a Fl¢¢t Business PaTk Sandy Lane Churth Crookbam Fleet Hampshire GU52 8BF Page4
The Heatherside Schools, AssocRation Statement of Financial Activities for the Year Ended 31 August 2024 Unrestritted lunds Restricted funds Total 2024 Note Income and EndoTrvments from= Donations and legacies Charitable activities Other trading activities Other income 1,061 38,855 3.497 719 1,061 38,855 3,497 719 Total incomc 44,132 44,132 Expenditure on: Raising funds Chatitable activities (491) (600) (491) (51.069} (50.469 Total ¢xpenditure (1,091) (50.469) (51,560) Net expenditure Gross transfers betw¢¢n fimds (1.091) 1,000 (6.337) (1.000) (7,428) Net movement in fim&s (91) (7,337) (7,428) Reconciliation of fullds Total fimds brought fonvard 175 67,530 67,705 Total funds carried forward 13 84 60.193 Restricted funds 60,277 Total 2023 Unrestricted funds Note Income 2nd Endowments from: Donation5 and legacies Charitable activities Other trading activities Other income 19,001 35,842 3,028 348 19,001 35,842 3,028 348 Total illcome 58,219 58,219 Expenditure ou: Raising fimds Charitable activiti (548) (600} (548) (51,416) (50,816) Total expenditure Net (expendtture)/income Gross transfets bciw¢¢n fullds (1.148) (50,816) (51,964) (1,148) 1,000 7.403 (1,000) 6,255 Net movement in funds (148) 6,403 6.255 Reconciliation of Total funds brought forward 323 61,127 61,450 Total funds carried forward 13 175 67,530 67,705 The notes on pages 8 to 13 forni an integrnl part of these financial statements. Page 5
The Heatherside Schoolsl Association Statement of Finanelal Adivities for the Year EDded 31 August 2024 (continued) All of the charity's activities derive from continuing operations during th¢ abo two period& The fund8 breakdowoi for 2023 is shown in note 13. The not¢s on pagcs 8 to 13 forni an inte81 part of tb¢se fillancial statements. Page 6
The Heatherside Schools, Association (Registration number: 284361) Balance Sheet as at 31 August 2024 2024 2023 Note Current Assets Cash at bank and in hand 60,876 68,303 Creditors: Amounts falling due within one year 12 {599) (598) Net assets 60,277 67,705 Funds of the charity: Restricted incTrrne funds Restricted funds 60,193 67.530 Unrestricted income funds UnrestrACted funds 84 175 Total funds 13 60,277 67.705 The fmancial statements on pages 5 to 13 were approved by the trustees, and authorised for issue on . and signed on their behalf by: S Napicr Other oificer L Pell Chainnan The notes ou pages 8 to 13 form an integrdl part of these financial statements. Page 7
The Heatherside Schools, Association Notes to the Fillancial Ststements for the Year Ended 31 August 2024 l Accounting policies Statement of compliance The financial statements have be¢n prepared in accordance with the second edition of the Charities Statement of Recommcndcd Practi issucd in October 2019. thc Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basis of prep2r2tion The Heatberside Schools. Association meets the definition of a public benefit entity under FRS 102. The accounts (finaucial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unle&s otherwise ststed in the relevant note(s) to these accounts. Going concern The trustees consider that there are no rnaterial un¢ertaintics about the charity's ability to continue as a going Ineome and endownwits Voluntary income including donations. , legacies and grdnts that Provide core fimding or are of a general nature is recows¢d when th¢ charity has titlem¢[ to the incom4 it is probable that the income will be eived and the atnount can be measured with sufficient lIabIlity. Donations and legacies Donations and legaeies are recognisd on a receiYabIc basis whcn rcceipt is probable and the amoullt can be reliably measur&t Expenditure All expenditure is recogLised once there is a legal or constructive obligation to that expenditure, it is probable selllement is required and the ainoimt w be mcasured reliably. All costs arc all(Kat¢d to the applicabl¢ expenditure heading that aggregate Simi costs to tbat category. Whffe costs cannot be dir¢Gtly attributcd to particular headings they havc been atlocated on a basis cotL8iStent with the use of resource5. with centrdl staff costs allocated on th¢ basis of time spen¢ and depreciation charges allocated on the portion of the asset's use. Oth¢r support ¢03ts allocat based on thc sprcad of staff costs. Raising funds Thcsc atc wsts inrurrcd in attrdGting voluntsry incom4 thc eMellt of inveStn]ts and those incurred in trnding activities that rdise funds. Charitable activiti Charitabl¢ cAnd1¢ COp[l5¢S thosc costs incurred by the charity in the dehvery of its activities and servic for its beneficiaries. It includes botb costs that can be allocatcd dircctly to such activities and tbose costs of an indirect nattre necessary to support thenL Governance costs These include tbe costs attributable to the ch&ity's compliance with constitutional and stathtory tcquirancnts. including audiL strntcgic matgement and trustees tingS and reinrSed expens¢s. Page 8
The Heatherside Schools, Assoeiation Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) Taxation The chaTity is considered io pass the tests set out in Paragrapb I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitsble company for UK corporation tax purposes. Accordingly, th¢ Chlty is potentially exempt from taxation in respect of income or Capitsl gains received within categories covered by Chapter 3 Part I l 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 to charitable purposes. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn highly liquid investsnents that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in valu¢. Fund structure Unrestricted income funds general funds that are available for use at the trustees discretion in furtherance of th¢ obj¢ctiv¢s of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Page 9
The Hegtherside Schoolsl Association Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) Flnancfial instruments 2 1n£ome from dollation5 and legacie5 Restricted funds Total 2024 Total 2023 Donations and legacies; 1.061 1.061 19.001 1.061 1,061 19.001 3 Income from clwitable activfilles Total 2024 Total 2023 Fundraising events - Junior Fundraxsing events - Ithnt 19.427 19,428 19,427 19,428 17,921 17.921 38,855 38.855 Restricted funds 35.842 Total funds Junior Infant 19.427 19,428 19.427 19,428 Total for 2024 38.855 38,855 Total for 2023 35,842 35,842 4 Ineome from otber trading activities Total fullds Totsi 2023 fulld5 TrddAn8 income" Shop inc0e from sale of donated goods and $errices 3,497 3,497 3,028 3.4Y7 3.497 3,028 5 Other income Total 2024 Total 2023 Investillellt incon 719 719 348 Page 10
The Heatherside Schools, Association Notes to the FinancRal Statements for the Year Ended 31 August 2024 (colltinued) 6 Expenditure on raising funds a) Costs of trading activitie5 Unrestricted Total 2024 Total 2023 Gener Iyote Costs of generating income 491 491 548 491 491 548 7 Expenditsre on charitAble activities Unrestricted funds General Restricted funds Total 2024 Total 2023 Note Junior Infant 26,091 11,889 26,091 11,889 600 13,961 25,071 600 Governance costs 600 600 37.980 38,580 39,632 8 Analysis of governante and support costs GovernaDce costs Unrestricted funds G¢neral Total 2024 Tot21 2023 Independent exan]iner fees Exarnination of the financial stat¢ments 600 600 600 600 600 9 Trustees remuneration and expenses No trnstees, nor any persons colluected with them, have received any remunerntion from the charity during the year. No trustees have received any reimbursed ¢xpcnscs or any other bell¢fits from th¢ cl]atity during the year. Page 11
The Heatherside Schools, Association Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) 10 Taxation The charity is a registered C]lty aT is therefore exetDpt from taxatio 11 Cash and cash equivalents 2024 2023 Casb at bank 60,876 68,303 12 Creditors= amounts fa]ling due Tvithin one year 2024 2023 Other creditors Aeeruals (i) 600 (2) 600 599 598 13 Funds Balance at I September 2023 B21ance at 31 August 2024 lllcomfing Resources expended resources Transfers Unrestricted funds General 175 (1,091) Restricted funds 67,530 44.132 (50,469) (1,000) 60,193 Total fund$ 67,705 44,132 (51,560) 60,277 Balance at I September 2022 BaIaDee at 31 August 2023 Incoming Ruources resources expended Transfers Unrestricted General (323) (01.127 1.148 50,816 (I.000) 1,000 (175) (67,530) Restrict (58.219) Total funds (61,450) (58219) 51.964 (67,705) Page 12
The Heatherside Schools, Associatio Notes to the Financial Statements for the Year Ended 31 August 2024 (continued) 14 Analysis of net assets between funds Unrestrieted funds General Total funds at 31 August 2024 Current assets Current liabilities 60,876 (599) 60,277 60,876 (599) 60,277 Total net assets 15 Analysis of net funds Atl September 2023 At 31 August 2024 Cash at bank and in hand 68.303 68,303 Net debt 68,303 68,303 16 Related party transactions Page 13