Charity number: 296155
THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
CONTENTS
Page
Reference and administrative details of the Charity. its Trustees and advisers
Trustees. report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-17

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2024
Trustees
T Hartley, Chair
P Maskell {Resigned 18 March 20241
P Phippen
N Hathaway
J Godfrey (appointed 1 October 20241
Charlty reglstered
number
296155
Prlnclpal offlce
John Hampden Grammar School
Marlow Hill
High Wycombe
HP11 1SZ
Independent Examlner
Edward Passmore
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Bankers
Lloyds Bank PLC
27-31 White Hart Street
High Wycombe
HP112HL
Page 1

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The Trustees present their annu81 report together with the financi81 statements of the Charity for the year ended
31 August 2024.
Objectives and activities
a. Polieies and objectives
The objectives of the Charity are lo advance the education of the pupils of John Hampden Grammar School
IJHGSI by raising money from parents, guardians and former pupils, and providing or assisting in the provision
of educational and related facilities, in 8ugmentalion of such facilities financed by annual government funding.
The charity undertakes various fundraising aelivilies within the school community and all activities are planned
in conjunction with the management of the school as a whole.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit". running
charity IP821'.
b. Activities undertaken to achieve objeetives
The Charity engages in fundraising and uses the monies raised to provide grants to John H8mpden Grammar
School.
c. Main activities undertaken to further the Charity's purposes for the public benefit
The Charity undertakes lo give grants lo John Hampden Grammar School, which is a stale school for young
people aged 11-18. The facilities of the school which the Charity supports are used for the eduealion of the
young ￿Ople and are also available for use al specific times for the Ioc81 community. These activities further
the Charity's purposes for the public benefit.
Aehievements and performance
a. Main achievements of the Charity
Donations from parents to the general fund totalled £38,287.
The Fund has continued lo support the school by donating £18,000 to support the counselling service, bul other
funds are being kept in order lo support the school with future upgrades to the dining f8cililies.
Financial review
a. Going coneem
After making 8ppropriale enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources lo continue in operational existence for the foreseeable future. For this reason, they continue lo adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the
going concern basis ean be found in the aceounling policies.
Page 2

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2024
b. Reserves policy
The reserves F)olicy has been determined in 8ccord8nce with the perceived future needs of the school to help
balance annual v8ri8tions in Government revenue funding that arise from fluctuations in pupil numbers, and lo
enhance the funding of capital projects.
At 31 August 2024, reserves were £138,901 12023". £111,712>, comprising general funds of £133,466 12023".
£106,277> and restricted funds of £5,43512023. £5,435).
c. Review of the Year
Income includes donations from parents which together with Gift Aid totalled £44,986, all of which is
unrestricted. Bank interest of £1,603 was also re￿iVed in the year.
Direct Charitable Expenditure of £19,400 includes the donation lo JHGS of £18,000 as noted above and
external professional and administrative fees of £1,400.
Structure, govemance and management
a. Constitution
The Charity was constituted by a Dee18ralion 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.
b. Methods of appointment or election of Trustees
Under the constitution, the Trustees are the Headteacher of John Hampden Grammar School, the Chair of the
Governing Body, a Parent Governor, and a Staff rep￿sentatiVe from the School. The Chair of the B08rd of
Trustees is the Headleacher.
Page 3

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 AUGUST 2024
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, report and the fin8nci81 statements in accordance with
applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Aecepled Accounting
Practice).
The law applicable to charities in England & Wales requires the Trustees lo prepare financial statements for
each financial which give a true and fair view of the stale of affairs of the Charity and of its incoming resources
and application of resources, including its income and expenditure, for that period. In preparing these financi81
statements, the Trustees are required to".
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021",
make judgments and accounting estimates that are reasonable and prudent",
stale whether applicable UK Accounting Stsndards IFRS 1021 have been followed, subject lo any
material departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain
the Charity's transactions and disclose with reasonable accuracy al any lime the financial position of the Charity
and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Tkacey klartley
T Hartley
(Trusteel
Dale..
1010612025
Page 4

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Independent Examinerfs Report to the Trustees of The John Hampden Grammar School Fund
('the Charity'l
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 August
2024.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 I'lhe 2011 ACVI.
I report in respect of my examination of the Charity's 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 14515llbl of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act,. or
the accounts do not accord with those records", or
the accounts do not comply with the applicable requirements con￿MIng the form and content of
accounts sel 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 no concems and have come across no other matters in connection with the examination to which
attention should be dfftwn in this report in order lo enable a proper understanding of the accounts lo be
reached.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
IAecounts and Reports) Regulations 2008. My work has been undertaken so that I might stale lo the Charity's
Trustees those matters l am required to state to them in an Independent examinerts report and for no other
purpose. To the fullest exlenl permitted by 18w, I do not accept or assume responsibility to anyone other than
the Charity and the Charity's Trustees as a body, for my work or for this report.
1010612025
Signed".
Dated".
Edward Passmore
FCA
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Page 5

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Investments
44.986
1.603
44.986
1.603
56,661
514
Total income
46,589
46,589
57,175
Expenditure on:
Charitable activities
19.400
19.400
19,315
Total expendlture
19.400
19.400
19,315
Net movement in funds
27.189
27.189
3T,860
Reconciliation of funds..
Total funds brought forward
Nel movement in funds
5.435
106.277
27.189
111.712
27.189
73,852
37,860
Total funds carrigd forward
5.435
133.466
138.901
111.712
The Ststemenl of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 8 10 17 form part of these financial slatemenls.
Page 6

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
BALANCE SHEET
AS AT 31 AUGUST 2024
2024
2023
Note
Current assets
Debtors
Cash al bank and in hand
10
9,570
103,542
133.661
140,301
113,112
Creditors.. amounts falling due within one
year
11
{1.400)
(1,400)
Net current assets
138,901
111,712
Total assets less current liabilities
138,901
111,712
Net assets excluding pension asset
138,901
171.712
Total net assets
138.901
111,712
Charity funds
Reslricled funds
12
5,435
133,466
5,435
106.277
Unrestricted funds
12
Total funds
138.901
111.712
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Tk67cey If6Vtley
T Hartley
(Trusteel
Dale".
1010612025
The notes on pages 8 10 17 form part of these financial statements.
Page 7

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
General information
The John Hampden Grammar School Fund is an unincorporated charity established by consilution on
20th May 1986.
This was registered on the charity comission on 14th February 1987.
Accounting policies
2.1 Basis of preparation of financial ststements
The financial stslements have been prepared in accordan￿ with the Charities SORP IFRS 1021-
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffective 1 January 20191, the Financial Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The John Hampden Grammar School Fund meets the definition of a public benefit entity under FRS
102. Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise slated in the relevant awounting policy.
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amoLJnt of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance sheet. Where Income is received in advance of entitlement of receipt, Its
recognition is deferred and included in creditors as deferred Income. Where entitlement occurs
beft)re income is received, the income is accrLJed.
Income tax recoverable in relation to investment income is recognised at the lime the investment
income is receivable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic
benefit lo 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. Expenditure is classified by
activity. The costs of each activity are made up of the total of direct costs and shared costs,
including support costs inVo￿ed in undertaking each activity. Direct costs attributable lo a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of lime spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on dIreC￿Y undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the
offer is conditional, such grants being recognised as expenditure when the conditions allaching are
fulfilled. Grants offered subject to conditions which have not been met al the year end are noted as a
commitment, bul not accrued as expenditure.
Page 8

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies Icontinuedl
2.3 Expenditure {continued)
All expenditure is inclusive of irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity,. this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
2.5 Debtors
Trade and other debtors are recognised at the selllemenl amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade discounts due.
2.6 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short
maturity of three months or less from the dale of acquisition or opening of the deposit or similar
account.
2.7 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balan￿ sheet date as a result of a past
event, il is probable that a transfer of economic benefit will be required in selllemenl, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised al the amount that the Charity anlicipales il will pay to sellle the debt or the
amount il has re￿iVed as advanced payments for the goods or services it musl provide.
Provisions are measured al the best estimate of the amounts required to sellle 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 al the pre-tax discount rale that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finan￿ cost.
2.8 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instruments are initially recognised at transaction value and
subsequently measured al their settlement value with the exception of bank loans which are
subsequently measured al amortised cost using the effective interest method.
Page 9

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policies Icontinuedl
2.9 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Restricted fvnds are funds which are lo be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes lo the financial statements.
Investment income, gains and losses are allocated to the appropriate fvnd.
Income from donations and legacies
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Donations
38,287
6,699
38.287
6.699
Gift Aid
44,986
44.986
Restricted Unrestrictgd
funds
funds
2023
2023
Total
funds
2023
Donations
600
46, 995
9, 060
47,595
9,066
Gift Aid
606
56, 055
56.661
Investment income
Unrestrieted
funds
2024
Total
funds
2024
Bank Interest
1,603
1.603
Page 10

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Investment income Icontinuedl
Unrestricted
funds
2023
Total
funds
2023
Bank Interest
514
514
Analysis of grants
Grants to
Institutions
2024
Total
funds
2024
Grants, Supporting the school
18,000
18.000
Grants lo
Inslilulions
2023
Total
funds
2023
Grants, Supporting the school
18,000
78,000
The Charity has made the following material grants to institutions during the year..
2024
2023
Namg of institution
John Hampden Grammar School
18,000
18,000
18,000
18,000
Page11

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
Total
2024
Supporting the school
19,400
19.400
Unrestricted
funds
2023
Total
2023
Supporting the school
19,315
19.315
Analysis of expenditure by activities
Grant
funding of
activities
2024
Support
osts
2024
Total
funds
2024
Supporting the school
18,000
1,400
19.400
Grant
funding ol
activities
2023
Support
sts
2023
Total
funds
2023
Supporting the school
18,000
1,315
79,315
Page 12

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Analysis of expenditure by activities Icontinuedl
Analysis of support costs
Supporting
the school
2024
Total
funds
2024
Independent examine¢s fees
1,400
1,400
Supporting
the school
2023
Total
funds
2023
Independent examine¢s fees
1.315
1,315
Independent oxaminer's remuneration
2024
2023
Fees payable to the Charity's independent examiner for the preperalion and
independent examination of the Charity's annual accounts
1,400
1,315
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023- £NIL).
During the year ended 31 August 2024, no Trustee expenses have been incurred (2023 - £NILJ.
10. Debtors
2024
2023
Due within one year
Gift Aid debtor
6,640
9.5TO
6,640
9.570
Page 13

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
11. Creditors: Amounts falling due within one year
2024
2023
Accruals and deferred income
1,400
1.400
Page 14

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
12. Statement of funds
statement of funds - current year
Balance at 1
September
2023
Balance at
31 August
2024
Income Expenditure
Unrestricted funds
General Funds - all funds
106.277
46.589
119.4001
133.466
Restrlcted funds
Reslricled Funds- all funds
5.435
5.435
Total of funds
111.712
46.589
119,4001
138.901
Page 15

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
12. Statement of funds (continued)
statement of funds - prior year
Balance al
I September
2022
Balance at
31 August
2023
Incon7e Expenditure
Unrestricted funds
General Funds - all funds
69,023
56,569
(19,315)
106,277
Restrlcted funds
Science Laboratory Improvements
4.829
606
5.435
Total of funds
73,852
57,175
(79,315)
111,712
13. Summary offunds
Summary offunds - current year
Balance at 1
September
2023
Balance at
31 August
2024
Income Expendlture
General funds
Reslricled funds
106.277
5.435
46.589
119.4001
133.466
5.435
111,712
46,589
19,4001
138,901
Summary offunds - prior year
Balance al
I September
2022
Balance at
31 August
2023
Incon7e Expenditure
General funds
69.023
56,569
606
(19,315)
106,277
5.435
Reslricled funds
4.829
73,852
57,175
(19,315)
111.712
Page 16

THE JOHN HAMPDEN GRAMMAR SCHOOL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
14.
Analysis of net assets between funds
Analysis of net assets between funds - current period
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Current assets
140,301
11,4001
15,4351
140.301
{1.4001
Creditors due within one year
Difference
5,435
Total
5,435
133,466
138.901
Anatysls of net assets between funds - prlor perlod
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Current assets
Creditors due within one year
5,435
107, 677
(1,400)
113,112
(1.400)
Total
5,435
106,277
111,712
15. Related party transactions
During the year, the John H8mpden Grammar School Fund made a grant of £18,00012023." 18,0001 to
John H8mpden Gramm8r School lo support their counselling service.
Page 17