Inde
endent examiners re
ort on the accounts
Respective responsibilities
of trustees and examiner
The charity's committee are responsible for the preparation of the accounts. The
charity's committee consider that an audit is not required for this year under section
144 of the Cliarities Act 2011 ("the Charities Act") and that an independent
examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity
Commission (under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention
Basis of independent My examination was carried out in accordance with general Directions given Dy tne
examinerfs statement 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 the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required
in an audit, and consequently no opinion is given as to whether the accounts present
a 'true and fair, view and the report is limited to those matters set out in the
statement below.
Independent examiner's In connection with my examination, no material matters have come to my attention
statement which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the
Charities Act; or
the accounts did not accord with the accounting records. or
the accounts did 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 fairf view which is not a matter considered as part of an
independent examination.
I 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.
Signed:
Date:
i( [L12¥
Name: NLYL QOtr4 L L
Address: L IrfNJ
gCifL r

Statement of Financlal Activitles for Christ the Savlour CE Prlma
School PTA for
the
ear ended 31 Au
ust 2024
Year ended
31 August 2024
Year ended
31 August 2023
Note
Incomin
Resources
Voluntary Income and Donations
Fund raising events
56,486
50,913
Interest income
213
60
Total incoming resources
56 699
50 973
Resources Ex
ended
Fund raising costs
(14,294)
(12,611)
Other expenses
(294)
(224)
Total resources expended
14 587
12 835
Net income resources before donations to the school
42 112
38 138
Donations to the school
38 000
50 000
COVID-19 donations
Net Incomin
resources
4112
11862
Total funds brought forward
43,599
55,461
Net incoming resources
4,112
(11,862)
Total funds carried forward
47 711
43 599

Statement of a55ets and liabilities for Christ tlie Saviour Cl Prlmar
31Au
ust 2024
School PTA for the
ear ended
sets
Note
31 AuRUSt 2024
31 AuRust 2023
tash at baiik
11,078
35,209
Cash deposits at bank
36,634
8,390
Debtors
Total assets
47 711
43 599
Liabillties
Net Assets
47 711
43 599
ital Accounts
Retained earnings
47,711
43,599
Total capital
47 711
43 599
Signed:
Date:
io/oL/ti
Jihan Sharma - Treasurer

Notes to the accounts
Note l - Accounting pollcles
The charity generates income tliroiigh fuiid ralsiiig e.veiits. Tliese are targeted at the children ano
parents of tlie scliool witli teaclier siJiii)ort. Tlie cliarity will spend money to host these events and
purchase stock to sell clt tlieiii. Tlie events are Iiosted by niembers of the PTA Committee, teachers
and parents of the school wlio give tlieir time free of charge to assist.
Basis of accounting:
These accoijnts have been prepared under the historical cost convention with items recognised at cost
or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts
have been prepared in accordance with the Statement of Recommended Practice: Accounting and
Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July
2014 and with the Charities Act 2011.
There have been no changes to accounting policies or material errors identified in the accounting
period.
Going concern..
The accounts have been prepared on a going concern basis. The charity's expenditure is on fund raising
events and it has minimal ongoing obligations or expenditure requirements. As such, the PTA
Committee who oversee the charity are of the view that the charity has sufficient resources to meet
its obligations for the next 12 months and will continue to operate as a going concern.
Income
Income is received by the charity from a number of sources which include:
organising fund raising and sponsored events;
receiving donations from parents and other sources;
earning interest on its cash deposits.
Income is recognised in the statement of financial activity when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Interest income is recognised in the statement of financial activity when it is received.

Notes to the accounts
continued
Note l - Accounting policies (contlnued)
Income (continuedj
Income from fuiid raisiiig events is recognised at the point in time at which the event takes place.
?ift Aid receivable is included within income when there is a valid declaration from the donor. Any
Gift Aid aniouiit recovered on a donation is considered part of that gift and is treated as an addition
to the iiiitial donation unless the donor or the terms of the appeal have specified otherwise.
The charity did not receive any grants during the period (2021: nil).
Donated goods and services received (included those for resale) are not included in the statement of
financial activities due to the imDractical nature of measurinR them. Cash donations are recoRnised at
the value of the cash received.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in
the statement of financial activity as incoming resources when receivable. Goods donated which have
a value of less than £1,000 are not recognised on the balance sheet. The Trustees assess any gifts
donated over the value of £l.000 to determine whether the asset should be capitalised on balance
sheet.
Gifts in kind for use bv the charity are included in the statement of financial activity as income from
donations when receivable.
Sponsorship income is recognised in the statement of financial activity when the event has taken place
and the obligation giving rise to the terms and conditions of the agreement have been met.
The value of any voluntary help received is not included in the accounts but is described in the
trustees, annual report.
Expenditure
Expenditure is recognised when it is more likely than not that there is a legal or constructive obligation
committing the charity to pay out resources and the amount of the obligation can be measured with
reasonable certainty.
Fund raising costs represent the costs associated with hosting events organised by the charity and
attended by parents, teachers, children, friends and family from the school. They are accrued as and
when the legal or constructive obligation to make a payment arises.
Other expenses represent costs incurred by the charity that are not linked to fund raising activity. They
include bank charRes, miscellaneous charRes and membership fees to Parentkind, a national UK PTA
association.

Note l- Accountlng policies (continued)
Expenditure (continued)
Donations made by the charity to the school are recognised in the financial year in which an obligation
to make a payment by the charity to the school arises. This is typically when they are approved at the
annual qeneral meetinR (AGM) or have been approved bv parents from the school who are entitled to
vote at an AGM.
Assets
The charity does not have any fixed assets. Fixed assets are recognised when they have an initial value
of £1,000 or more and the capitalisation of them is considered appropriate by the trustees.
Debtors are measured on initial recognition at the 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.
The Charity has cash at bank and cash deposits with a maturity date of less than one year. They are
held for investment purposes and to meet short term cash commitments as they fall due.
Liabilities
The charity has minimal liabilities as at the balance sheet date. This is due to the charity paying for
most of the services that it received up front. Also, the charity operates around the school year and
there are minimal events organised or in place around the month of August due to school holidays.
Capital accounts
Capital accounts represent retained earnings for the charity. All funds are restricted in that they can
only be used under the terms of the memorandum and articles of the charity, to make donations to
the Christ the Saviour CE primary school.
Employees
The charity does not have any employees.

Notes to the accounts
continued
Note 2- Fund raisinR events income and expenditure
Year ended 2024
ar ended 202.
Expendlture (£}
Teddy Bear5 Picnic
Second Hand Unifom
511
1.765
1.397
fir•work5 craft event
Quiz N￿hl (November) replaced by PTA Xmas
party
Christmas Cards
430
(131
1,660
814
1,172
Santa Letters
455
651
Elfridges Stall
Santa Dash
2,727
(2,418)
230)
(1,864)
4,445
(1,866)
(350)
1,013
951
Christingle fair
Sweet sale
10,540
11,423
(2,859)
581
Give as you live / Mini mile
Easy fundraising (New)
PTA Xmas party (New)
Book reading challenge (New)
Recycling company clothes (New)
Parent reception breakast
Ecokids
795
571
788
4,271
(2,015)
2,528
148
90
(59)
172
Grove Discos
2,635
(30.0)
1,994
12
Pancake stall
225
(40)
World book day stall
Mothers day flowers
Easter stall
151
101
19
1,371
199)
299
(Sa
Quiz Night (May) Donation as cancelled event
Book sale
400
536
199
Broadway Disco
Summer Fair
4,701
12,241)
(5,339)
3,573
(1,580)
(3,968)
(15)
16,765
16,033
Diamond Jubilee
992
Non-uniform day
Amazon Smile Scheme
2,449
2,309
60
Year 6 production stall
Gift Aid
1,239
35
533
29
Macmillan coffee morning
crs Canvas bags with logo
Valentines day stall
311
260
(259)
(642)
30
256
56,486
114,294)
50,913
IIL,OAIi
The table above sets out the income and expenditure for each of the fundraising events held over the
course of the financial year.

¥ote 3- Donations to the sc.hool
Tl)e charilv niade donalioiis to the scliool of £38.CXX) (2023: £50,CKX)) diiring the financial year which
was approved at tl)e AGM tliat took Dlace on 4 October 2023. This donation is recogniseo In TrL
accounts for the year ended 31 August 2024 being ttie Deriod in which it was aDDroved bv the A￿,
Induded iii this aniount was a £3,000 (2023: £5,000) donation to the hardship fund operated OV I
Khool.
An AGM was held on 3 October 2024. At the meeting, a donation was approved to be made to the
school of £42,(X)O. This included a donation of £3,0(X) to the hardship fund which was also approved
at the same meeting. These donations are not reflected in the accounts for the year ended 31 August
2024 as no obligation to make the donation arose in the financial year.
Note 4- Debtors
There were no debtors at year end (2023: nil).
Note 5- Liabilities
There were no outstanding liabilities at the balance sheet date.