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Charity number: 296155
THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022

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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
CONTENTS
Page
Reference and administralive details of the charity. its Trustees and advisers
Trustees. report
Independent exarninerfs report
Statement of financtal activities
Balance sheet
Notes to th8 financial statements
8-14

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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2022
Trustees
T Hartley, Chair
P Maskell
P Phippen
N Hathaway
Charity registered
number
296155
Principal office
John Hampden Grammar School
Marlow Hill
High Wycombe
HP11 1SZ
Accounthnts
James Cowper Kreston Audit
Chartered Accountants
Reading Bridge House
George Street
Reading
Berkshire
RG1 8LS
Bankers
Lloyds Bank PIC
High Wycombe
HP112HL
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
The Trustees are pleased to present their report together Mqth the financial statements of the charity for the year
ended 31 August 2022.
The followng served as Trustees during the year:
Miss Tracey Haruey (Chairl
Mr Neil Hathaway
Mr Philip Maskell
Mr Peter Phippen
Objectives and Activities
The objectives of the Charity are to advance the education of the pupils of John Hampden Grammar School
{JHGSI by raising money from parents, guardians and former pupils, and promding or assisting in the provision
of educational and related faulities, in augmentation Df such facilities financed by annual govemment fvnding.
The chaiity undertakes various fundraising activities wthin the schcol community. All activities are planned in
conjunction with the management of the school as a whole and in this regard the Trustees have considered the
Charity Commission's guidance on Public Benefit.
Achievernents and Performance
Donations from parents to the general fund and the fund designated for refurbishment of the saence laboratories
totalled almost £63,000.
The Fund has continued to support the schc4Jl by donating £18,000 to suppjrt the counselling serwce.
Financial Rèviaw
Restricted income includes donations received for the upgrade of science laboratories, which together Mqth Gff(
Aid totalled £1,703. General donations and associated Gift M"d contributed £61,267.
Direct Charitable Expenditure of £18,915 indudes the donations lo JHGS of £18,000 as noted above and
extemal Professional and administrative fees of £915.
Structuro. Governance and Managomont
The Charity was constituted by a Declaration of Trust on 20 May 1986 and was registered as a charity under
number 296155 on 24 February 1987. The Constitution was revised and was adopted by the Trustees on 4
March 2016.
Under the constitution, the Trustees are the Headteacher of John Hampden Grammar Schod. the Chair of the
Goveming Body, a Parent Govemor, and a Staff representative from the School. The Chair of the Board of
Trustees is the Headleacher.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2022
Ros8rves
The reserves policy has been detemiined in accordance wth the perceived future needs of the school to help
balance annual variations in Government revenue funding that arise from fluctuations in pupil numbers, and to
enhance the funding of capital projects. It is hoped that the level of reserves will increase during 202212023
followng a fundraising initiative.
At 31 August 2022, reserve5 were £73.852 12021.. £29,790), comprising general funds of £69,023 {2021..
£26.664} and restricted funds of £4,82912021.. £3.126I.
Approved by order of the members of the board of Trustees and signed on their behalf by..
T Hartley
Chair of Trustee5
Date: 13 Jure 2023
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
Independent Exarninerfs Report to the TTUStees of The John Harnpden Grarnrnar School Fund
{'the charity'l
I report to the charty Trustees on my examination of the accounts of the charrty for the year ended 31 August
2022.
Responsibilities and Basis of Report
As the Trustees of the charity you are responsible for the preparab.on of the accounts in accordance with the
requirements of the Charits"es Act 2011 {'the 2011 Act'l.
I report in respect of my examination of the charivs accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 14515)Ib) of the 2011 Act.
Independent Examinevs Statsmant
Your attention is drawn to the fact that the charity ha5 prepared the accounts in accordance wth Accounting and
Reporting by Charitie5'. Statement of Recommended Practice applicable lo chartlie5 preparing their accounts in
accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in
preference lo the Accounting and Reporting by Chanties= Statement of Recommended Practice issued on 1 April
2005 which is refetred to in the exlanl regulations bul has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practi￿ effectsve for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection wrth the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charty as required by section 130 of the 2011 Act,. or
the accounts do not accord wth those records; or
the accounts do not compty wth the applicable requirements conceming the form and content of
accounts sel out in the charib.es (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a Irue and fair. wew which is not a matter considered as part of an independent
examination.
I have no concems and have come across no other matters in connection with the examination to knthich
attention $I￿Uld be drawn in this report in order to enable a proper understanding of the accounts to be reached.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
INDEPENDENT EXAMINER'S REPORT {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
This report is made solety to the charitys Trustees. as a body. in accordan￿ wtth Part 4 of the Charities
{Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale to the charitys
Trustees those matters l am required to state to them in an Independent examinerfs report and for no other
purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the
charity and the charitys Trustees as a body, for my work or for this report.
Signed:
Dated: 27 June 2023
Darren O'connor
Bsc IHonsl FCCA ACA
James Cowper Kroston Audit
Chartered AcC￿ntants
Reading Bridge House
George Street
Reading
Berkshire
RG18LS
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2022
Unrestricted
funds
2022
Restricted
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations and legacies
Investments
61.267
1.703
62,970
73.976
Total income
61,274
1,703
62,977
73,982
Expenditur8 on:
Charitable activities
18.915
18,915
78.925
Total expenditure
18,915
18,915
78,925
Not movement in funds
42.359
1.703
44,062
(4,943)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
26,664
42.359
3,126
1.703
29,790
44,062
34,733
14,943)
Total funds carried forward
69,023
4,829
73,852
29,790
The Statement of Financial Activities indudes all gains and losses recognised in the year.
The notes on pages 8 to 14 fonn part of these financial statements.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
BALANCE SHEET
AS AT 31 AUGUST 2022
2022
2021
Note
Current assets
Debtors
12,340
63,302
12,850
17.816
Cash at bank and in hand
75,642
30.666
Creditors.. amounts falling due wthin one
year
11,7901
18761
Not current assets
73.852
29,790
Total net assats
73.852
29,790
Charity funds
Restricted funds
unrestn.cted funds
4.829
69,023
3,126
26,664
Total funds
73,852
29,790
The financtal statements were approved and authorised for issue by the Trustees and signed on their behalf by..
T Hartley
Chair of Trustees
Dale- 13 June 2023
The notes on pages 8 to 14 fomi part of these financial statements.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 1021
Accounting and Rewrting by Charities-. Statement of Re￿rnMended Practi￿ applicable lo charities
preparing their accounts in accordallce with the Financial Reporting Staridard applicable in the UK
and Republic of Ireland (FRS 1021 leffeclive 1 January 2019}. the Finanaal Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The John Hampden Grammar School Fund meet5 the definition of a public benefit entity under FRS
102.
1.2 Income
All income is recognised once the charity has entiuement to Ihe income, it is probable that the income
will be received and the amount of income receivable can be measured reliably.
1.3 Expenditure
Expendi￿re is recognised once there is a legal or constructive obligation to Iransfer economic benefft
to a third party. it is probable that a transfer of economic beneffts will be required in setdement and
the amount of the obligation can be measured reliably. Expenditure 15 classified by activity. The costs
of each activity are made up of the total of direct costs and shared cost5, including support costs
involved in undertaking each actIV￿ty_ Direct costs attribLrtable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
nol attn"butable lo a single activity are apportioned betrNeen those actsvities on a basis consistent wrth
the use of resources. Central staff costs are all(￿ted on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expendrture on charitable activities is inujrred on diredy undertaking the activibe5 thich further the
charitys objectives, as well as any associated support costs.
All expenditure is inclusive of Irrecoverab￿ VAT.
1.4 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayrnents are valued al the amount prepaid net of any trade discounts due.
1.5 Cash at bank and in hand
Cash at bank and in hand indudes cash and 5hort-teTm highfy liquid investments wtth a Short maturity
of three mnth5 or less from the date of ￿quIsition or opening of the depjsit or similar accoiint_
1.6 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balan￿ sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliabty.
Liabilities are recognised at the amount that the charity antiapales it will pay lo settle the debt or the
amount it has received as advanced payments for the goods or services it musl provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the lime value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discouftt rate that reflects the risks speufic to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Accounting policies {continuedl
1.7 Financial instrurnents
The charity onty has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised al transaction value and subsequenlty
measured at their settlement value V￿th th@ exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
1.8 Fund accounting
General funds are unrestricted fvnds 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.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cosls of raising and
administering such fund5 are charged again51 the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial 5tatement5.
Critical accounting estimates and areas of judgment
Estimates and judgments are continually evaluated and are based on historical experience and other
Tactors. Includlng expectatlons 01 ftjture events that are belleved to be reasonable under the
eirttumstancès.
Critical accounting estimates and assumptions..
There were no critical areas of judgment or accounting estimates involved in preparing the aC￿UnIs.
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Income frorn donations and legacies
Unrestricted Restricted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Donations and gifts - buildings and
refrjrbishment projects
Donations and gifts - other
Gift aid
1,363
1,363
49,264
12.343
2,150
58,974
12.852
49,264
12,003
340
61,267
1,703
62.970
73.976
Total 2021
71,446
2,530
73,976
Investmenl income
Unrestricted
funds
2022
Totol
funds
2022
Total
funds
2021
Interest receivable
Total 2021
Analysis of expenditura on eharitable activities
Summary by fund type
Unrestricted
funds
2022
Restricted
funds
2022
Total
2022
Total
2021
Charitable activities
18,915
18,915
78,925
Total 2021
74,519
4,406
78.925
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Other expenditure
The charity has no employees. The Trustees received no remuneration or expenses during the period.
The costs of administering the charity are borne by John Hampden Grammar School.
Debtors
2022
2021
Gift aid receivable
12.340
12.850
Craditors: Amounts falling due wiihin one year
2022
2021
other Creditc￿S
1.790
876
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Statement of funds
Statement of funds - current year
8alance at 1
September
2021
Balance at
31 August
2022
Income Expenditure
Unr85tricted funds
General Funds
26,664
61,274
118,915)
69,023
Restricted funds
Restricted Fund
3,126
1,703
4.829
Total of fund5
29,790
62.977
118,915)
73,852
Staiement of funds - prior year
Balance at
1 September
Balance at
31 August
2020
Income Expenditure
2021
Unrestricted fund$
General Funds
29,731
71,452
174,5191
Restricted funds
Restricted Fund
5.002
2,530
{4,4061
3.126
Total of funds
34,733
73,982
178,9251
29.790
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
10.
Summary of funds
Summary of funds - current year
8alance at 1
September
2021
Balance at
31 August
2022
Income Expenditure
General funds
26,664
3,126
61,274
1.703
118.915)
69.023
4,829
Restricted funds
29,790
62,977
118,915)
73,852
Summary of funds - prior year
Balance at
1 September
2020
Balance at
31 August
2021
Income Expenditure
General fvnds
Restricted funds
29,731
5,002
71.452
2,530
(74,5191
(4,4061
3.126
34,733
73,982
178,9251
29,790
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THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
11.
Analysis of net assets between funds
Analysis of net assets between funds- current year
Unrestricted Restricted
funds
funds
2022
2022
Total
funds
2022
CuThenl assets
69,023
6,619
{1,7901
75,642
(1,7901
Creditor5 due within one year
Total
69,023
4.829
73.852
Analysis of net assets between funds - prior year
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2021
Current assets
Creditors due wlthin one year
26.664
4.002
18761
30.666
{876)
Total
26,664
3.126
29,790
12.
Related party transactions
During the year £nil 12021= £60,000) was paid to John Hampden Grammar School to meet expendrture
on capital projects and to finance improvements to the school. During the year £18,00012021'. £18,000)
was paid to John Hampden Grammar School to fund a Counsellor for the year. Three of the Trustees of
John Hampden Grammar School Fund are also Govemors of John Hampden Grammar School.
13. Controlling party
The ultimate parent company is John Hampden Grammar School.
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