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2023-09-30-accounts

Trustees’ Annual Report for the period

From 01/10/2023 To 30/09/2023

Charity name: The Friends of Lady Joanna Thornhill (Endowed) School

Charity registration number: 298123

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The objects of the Association are to
advance the education of the pupils of the
School by providing and assisting in the
provision of facilities for education at the
School (not normally provided by the Local
Education Authority) and, as an ancillary
thereto, and in furtherance of this object,
the Association may:
(a) foster more extended relationships
between the staff, parents and others
associated with the school; and
(b) engage in activities which support the
School and advance the education of the
pupils attending it.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
The Charity has been organising different
events/activities throughout the year to
raise funds like Firework Display, Christmas
Fair, Summer Fair as well as cake and
second hand uniform sales.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 As trustees of Friends of Lady Joanna
Thornhill (Endowed) School, we affirm that
we have had due regard to the guidance
issued by the Charity Commission in
relation to public benefit, as per section 4 of
the Charities Act 2011.
We acknowledge that it is our legal
responsibility to carry out the charity’s
purposes for the public benefit. In line with
this, we continuously evaluate the impact of
our activities and ensure they are in
accordance with the charitable object to
advance the education of the pupils of the
school by providing and assisting in the
provision of facilities for education at the
school. To uphold the principles of public
benefit, we have undertaken the following
actions:
1.
Transparency: We ensure that
information about the charity, its
mission, and its activities are easily
accessible to the public, thereby
fulfilling the criterion of 'identifiable
benefit'.
2.
Accessibility: We aim to make the
educational facilities and programs
available to as wide a section of the
public as possible, taking into
consideration financial, geographic,
and other potential barriers to
access.
3.
Effectiveness: We regularly review
our programs and initiatives to
ensure they effectively serve the
educational needs of the pupils and
make appropriate changes as
necessary.
4.
Accountability: We maintain
accurate and transparent financial
records, make timely submissions to
the Charity Commission, and uphold
the highest standards of
governance to maintain public trust.
We commit to revisiting the Charity
Commission’s guidance and reviewing this
statement annually to ensure it remains
accurate and reflects any updates to the
guidance.

Achievements and Performance

SORP
reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Summary of Main Achievements
1.Strenghtening Community Bonds:Our
initiatives have acted as a catalyst in
bringing the local community closer
together. Through events, volunteer
opportunities, and community outreach,
we've fostered a strong sense of unity and
belonging among members of the
community.
2.Successful Fundraising ActivitiesOver
the past year, we've organised a diverse
array of fundraising events including cake
sales, Coronation towel designs, Winter
and Summer Fairs as well as a Firework
display. These events have not only met but
exceeded our financial goals, enabling us
to fund essential school programs and
improvements.
Impact on Beneficiaries
1.
Enhanced Learning Environment:
The funds raised have been
instrumental in providing better
learning resources, updated
technology, and improved
infrastructure for the school, directly
benefitting the students.
2. Increased Community
Participation: The various activities
have led to a higher rate of
community involvement in school
affairs. This engagement has not
only supported the school but also
empowered individuals to contribute
positively to local education.
3. Student Development: The
improved facilities and programs,
funded through our charity efforts,
have contributed to an enriched
educational experience for students.
This helps in developing
well-rounded individuals who excel
not just academically but also in
extracurricular activities.
Wider Benefits to Society
1. Social Cohesion: A community that
comes together for the benefit of
education is likely to collaborate on
other social issues as well. This has
long-term implications for societal
harmony and collective
problem-solving.
2. Promotion of Philanthropy: Our
successful fundraising campaigns
serve as a model for other
organisations, inspiring them to
undertake charitable activities of
their own.
3. Civic Responsibility: By involving
young students in charity events, we
are instilling a sense of civic duty
and compassion, qualities that are
essential for building a
conscientious future generation.

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21

Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22

Amount of reserves held
Para 1.22
Reasons for holding zero
reserves
Para 1.22
Details of fund materially in
deficit
Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23

Structure, Governance and Management

Description of charity’s
trusts:
Friends of Lady Joanna Thornhill
(Endowed) School is a Charitable trust
Type of governing document
(trust deed, royal charter)
Para 1.25 Constitution last changed October 19th,
2022
How is the charity
constituted?
Para 1.25 The management and control of the
Association is vested in a Committee which
consists of the President, one other
member of the teaching staff and nine
others, who shall be elected at the Annual
General Meeting. Other members from the
following sources: parents, members of the
staff of the School, members of the Friends
of the School.
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 The Chair, Treasurer and Secretary is
elected at the Annual General Meeting from
the newly elected Committee members. If
any office is not filled at the AGM, the
Committee may elect its own officers at its
first Committee meeting, to be convened by
the President.The tenure of the Chair,
Treasurer and Secretary is for two years.

Reference and Administrative details

Charity name The Friends of Lady Joanna Thornhill (Endowed) School
Other name the charity uses

Registered charity number
298123
Charity’s principal address Bridge Street,
Wye
Ashford
Kent
TN25 5EA

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Nam
e of
pers
on
(or
bod
y)
entit
led
to
app
oint
trust
ee
(if
any)
Stella Llong 01/10/22-30/09/23
Teodora
Dimitrova-Smith
01/10/22-30/09/23
Elsepeth Dunn 01/10/22-30/09/23
Alison Wood 01/10/22-30/09/23

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Elsepeth Dunn Position (eg Secretary, Secretary Chair, etc)

Date 10.10.23

Friends of Lady Joanna Thornhill School Friends of Lady Joanna Thornhill School Friends of Lady Joanna Thornhill School Friends of Lady Joanna Thornhill School Friends of Lady Joanna Thornhill School 298123 298123 298123 CC16a
For the period
from
1/10/2022 To 30/9/2023
Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £
Restricted funds
to the nearest £
Endowment
funds
to the nearest £
Total funds
to the nearest £
Last year
to the nearest £
Fundraising -
25,728-
-
--
-
--
-
25,728-
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Sub total(Gross income for AR) -
25,728-
-
--
-
--
-
25,728-
-
--
A2 Asset and investment sales, (see
table).
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Sub total
Total receipts
A3 Payments
-
--
-
--
-
--
-
--
-
--
-
25,728-
-
--
-
--
-
25,728-
-
--
Fundraising Expenses -
8,589-
-
--
-
--
-
8,589-
-
--
Running Expenses -
1,941-
-
--
-
--
-
1,941-
-
--
Insurance -
140-
-
--
-
--
-
140-
-
--
A2 Asset and investment sales, (see
table).
- -- - -- - -- - --
- -- - -- - -- - -- - --
Sub total - -- - -- - -- - -- - --
**Total receipts ** - 25,728- - -- - -- - 25,728- - --
A3 Payments
Fundraising Expenses - 8,589- - -- - -- - 8,589- - --
Running Expenses - 1,941- - -- - -- - 1,941- - --
Insurance - 140- - -- - -- - 140- - --

CCXX R1 accounts (SS)

28/02/2024

1

Donation to School - 22,430- - -- - -- - 22,430- - --
- -- - -- - -- - -- - --
- -- - -- - -- - -- - --
- -- - -- - -- - -- - --
- -- - -- - -- - -- - --
- -- - -- - -- - -- - --
**Sub total ** - 33,099- - -- - -- - 33,099- - --
A4 Asset and investment
purchases, (see table)
- -- - -- - -- - --
- -- - -- - -- - --
**Sub total ** - -- - -- - -- - --
A4 Asset and investment
purchases, (see table)
- -- - -- - -- - --
- -- - -- - -- - --
**Sub total ** - -- - -- - -- - --
**Total payments ** - 33,099- - -- - -- - 33,099- - --
**Net of receipts/(payments) ** - 7,372- - -- - -- - 7,372- - --
A5 Transfers between funds - -- - -- - -- - -- - --
A6 Cash funds last year end - 18,185- - -- - -- - 18,185- - --
**Cash funds this year end ** - 10,814- - -- - -- - 10,814- - --

Section B Statement of assets and liabilities at the end of the period

Unrestricted Restricted funds Restricted funds Endowment
Categories Details funds funds
to nearest £ to nearest £ to nearest £
B1 Cash funds Bank Current Account - 10,814- - -- - --
- -- - -- - --
- -- - -- - --
Total cash funds - 10,814- - -- - --
(agree balances with receipts and payments account
(s))
OK OK OK

CCXX R2 accounts (SS)

28/02/2024

2

B2 Other monetary assets
B3 Investment assets
B4 Assets retained for the
charity’s own use
Details Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Endowment
funds
to nearest £
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--
Current value
(optional)
-
--
-
--
-
--
-
--
-
--
Current value
(optional)
-
--
-
--
-
--
-
--
-
--
-
--
-
--
-
--

CCXX R3 accounts (SS)

28/02/2024

3

B5 Liabilities

Signed by one or two trustees on behalf of all the trustees

- -- - --
Fund to which Amount due When due
Details liability relates (optional) (optional)
- --
- --
- --
- --
- --
Signature Print Name Date of approval

CCXX R4 accounts (SS)

28/02/2024

4

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

REGISTERED CHARITY NO. 298123

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

CONTENTS

CONTENTS Page No.
Legal and Administrative Details 1
Report of Trustees 2 - 5
Independent Examiner’s Report 6
Statement of Financial Activities 7 - 9
Balance Sheet 10
Notes to the Accounts 11 - 13

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

LEGAL AND ADMINISTRATIVE DETAILS

PRINCIPAL ADDRESS

TRUSTEES

Bridge Street, Wye, Ashford, Kent TN25 5EA A. Wood R. Hoare E. Dunn

KEY MANAGEMENT PERSONNEL

KEY MANAGEMENT PERSONNEL Trustees as above GOVERNING DOCUMENT Memorandum and Articles of Association. Incorporated 6 July 2004. INDEPENDENT EXAMINERS Ms A Simmonds, MAAT

Page | 1

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

REPORT OF TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023

SUMMARY OF THE PURPOSES OF THE CHARITY AS SET OUT IN ITS GOVERNING DOCUMENT

The objects of the Association are to advance the education of the pupils of the School by providing and assisting in the provision of facilities for education at the School (not normally provided by the Local Education Authority) and, as an ancillary thereto, and in furtherance of this object, the Association may:

(a) foster more extended relationships between the staff, parents and others associated with the school; and

(b) engage in activities which support the School and advance the education of the pupils attending it.

SUMMARY OF THE MAIN ACTIVITIES IN RELATION TO THOSE PURPOSES FOR THE PUBLIC BENEFIT, IN PARTICULAR, THE ACTIVITIES, PROJECTS OR SERVICES IDENTIFIED IN THE ACCOUNTS.

The Charity has been organising different events/activities throughout the year to raise funds like Firework Display, Christmas Fair, Summer Fair as well as cake and second hand uniform sales.

STATEMENT CONFIRMING WHETHER THE TRUSTEES HAVE HAD REGARD TO THE GUIDANCE ISSUED BY THE CHARITY COMMISSION ON PUBLIC BENEFIT

As trustees of Friends of Lady Joanna Thornhill (Endowed) School, we affirm that we have had due regard to the guidance issued by the Charity Commission in relation to public benefit, as per section 4 of the Charities Act 2011.

We acknowledge that it is our legal responsibility to carry out the charity’s purposes for the public benefit. In line with this, we continuously evaluate the impact of our activities and ensure they are in accordance with the charitable object to advance the education of the pupils of the school by providing and assisting in the provision of facilities for education at the school. To uphold the principles of public benefit, we have undertaken the following actions:

Transparency: We ensure that information about the charity, its mission, and its activities are easily accessible to the public, thereby fulfilling the criterion of 'identifiable benefit'.

Page | 2

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

REPORT OF TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023

Accessibility: We aim to make the educational facilities and programs available to as wide a section of the public as possible, taking into consideration financial, geographic, and other potential barriers to access.

Effectiveness: We regularly review our programs and initiatives to ensure they effectively serve the educational needs of the pupils and make appropriate changes as necessary.

Accountability: We maintain accurate and transparent financial records, make timely submissions to the Charity Commission, and uphold the highest standards of governance to maintain public trust.

We commit to revisiting the Charity Commission’s guidance and reviewing this statement annually to ensure it remains accurate and reflects any updates to the guidance.

SUMMARY OF THE MAIN ACHIEVEMENTS OF THE CHARITY, IDENTIFYING THE DIFFERENCE THE CHARITY’S WORK HAS MADE TO THE CIRCUMSTANCES OF ITS BENEFICIARIES AND ANY WIDER BENEFITS TO SOCIETY AS A WHOLE.

Summary of Main Achievements: Strengthening Community Bonds: Our initiatives have acted as a catalyst in bringing the local community closer together. Through events, volunteer opportunities, and community outreach, we've fostered a strong sense of unity and belonging among members of the community.

Successful Fundraising Activities Over the past year, we've organized a diverse array of fundraising events including cake sales, Coronation towel designs, Winter and Summer Fairs as well as a Firework display. These events have not only met but exceeded our financial goals, enabling us to fund essential school programs and improvements.

Impact on Beneficiaries: Enhanced Learning Environment: The funds raised have been instrumental in providing better learning resources, updated technology, and improved infrastructure for the school, directly benefitting the students.

Increased Community Participation: The various activities have led to a higher rate of community involvement in school affairs. This engagement has not only supported the school but also empowered individuals to contribute positively to local education.

Page | 3

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

REPORT OF TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023

Student Development: The improved facilities and programs, funded through our charity efforts, have contributed to an enriched educational experience for students. This helps in developing well-rounded individuals who excel not just academically but also in extracurricular activities

WIDER BENEFITS TO SOCIETY

Social Cohesion: A community that comes together for the benefit of education is likely to collaborate on other social issues as well. This has long-term implications for societal harmony and collective problem-solving

Promotion of Philanthropy: Our successful fundraising campaigns serve as a model for other organisations, inspiring them to undertake charitable activities of their own.

Civic Responsibility: By involving young students in charity events, we are instilling a sense of civic duty and compassion, qualities that are essential for building a conscientious future generation.

DESCRIPTION OF CHARITY’S TRUSTS

Friends of Lady Joanna Thornhill (Endowed) School is a Charitable trust

The management and control of the Association is vested in a Committee which consists of the President, one other member of the teaching staff and nine others, who shall be elected at the Annual General Meeting. Other members from the following sources: parents, members of the staff of the School, members of the Friends of the School.

TRUSTEE SELECTION METHODS

The Chair, Treasurer and Secretary is elected at the Annual General Meeting from the newly elected Committee members. If any office is not filled at the AGM, the Committee may elect its own officers at its first Committee meeting, to be convened by the President. The tenure of the Chair, Treasurer and Secretary is for two years

Page | 4

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

REPORT OF TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2023

TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give 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 these financial statements, the trustees are required to:

The Trustees 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 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.

By Order of the Board

E DUNN 19 09 2024 DATE:

Page | 5

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

INDEPENDENT EXAMINERS REPORT

I report on the accounts of the charity for the year ended 30 September 2023 set out on pages 7 to 13.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s trustees,you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) 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 to believe:

I have no concerns and 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.

Alison Simmonds

MS A SIMMONDS, MAAT DATE:

20/09/2024

Page |6

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

Income from:
Fundraising
Total income
Expenditure on:
Fundraising Expenses
Running Expenses
Insurance
Donation to School
Total expenditure
Net (expenditure)/income
before transfers
Net movement in funds
Reconciliation of funds:
Fund balances at 1 October
2022
Fund balances at 30 September
2023
Unrestricted
Funds
£
Restricted
Funds
£
2023
Total
£
25,728
0
25,728
25,728
0
25,728
8,589
0
8,589

1,941
0
1,941
140
0
140
22,430
0
22,430
33,100
0
33,100
-7,372
0
-7,372
-7,372
0
-7,372
18,185
0
18,185
10,814
0
10,814
2022
Total
£
24,385
24,385
0
0
0
0
19,446
4,939
4,939
13,246
18,185

There are no recognised gains and losses other than those passing through the income and expenditure account.

The above amounts all relate to continuing operations of the charity.

Page | 7

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

Income from:
Fundraising
Total income
Expenditure on:
Fundraising Expenses
Running Expenses
Insurance
Donation to School
Total expenditure
Net (expenditure)/income before
transfers
Net movement in funds
Reconciliation of funds:
Fund balances at 1 October 2022
Fund balances at 30 September
2023
Unrestricted
Funds
£
Restricted
Funds
£
2023
Total
£
24,385
0
25,728
25,728
0
25,728
8,589
0
8,589
1,941
0
1,941
140
0
140
22,430
0
22,430
33,100
0
33,100
-7,372
0
-7,372
-7,372
0
-7,372
18,185
0
18,185
10,814
0
10,814

Page |8

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023

Comparative information only
Income from:
Fundraising
Total income
Expenditure on:
Fundraising Expenses
Total expenditure
Net (expenditure)/income before transfers
Net movement in funds
Reconciliation of funds:
Fund balances at1 October 2021
Fund balances at 30 September 2022
Unrestricted
Funds
Restricted
Funds
2022
Total
£
£
£
24,385
0
24,385
24,385
0
24,385
19,446
0
19,446
19,446
0
19,446
4,939
0
4,939
4,939
0
4,939
13,246
0
13,246
18,185
0
18,185

Page |9

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

BALANCE SHEET AS AT 30 SEPTEMBER 2023

CURRENT
ASSETS
Cash at bank and in
hand
2023
£
10,814
£ 2022
£
18,185
£
CURRENT
LIABILITIES
Creditors
NET CURRENT
ASSETS
10,814
0
10,814 18,185
0
18,185
TOTAL ASSETS
LESS CURRENT
LIABILITIES
10,814 18,185
FUNDS
Restricted funds 0 0
Unrestricted funds 10,814 18,185
10,814 18,185

For the financial year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

TRUSTEES' RESPONSIBILITIES

  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

The financial statements were approved and authorised for issue by the Board of Trustees on 30 September 2024 and signed on its behalf by:

E DUNN

19 09 2024

Page |10

DATE:

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

ACCOUNTING POLICIES

BASIS OF ACCOUNTING

THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL is a registered charity with the Charity Commission in the United Kingdom. The address of the registered office is given in the charity information on page 1 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 (FRS 102) issued on 16 July 2014 as amended by Bulletin 1, the Financial Reporting Standard applicable in the United Kingdom (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

FUND ACCOUNTING

Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objectives. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.

INCOME RECOGNITION

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

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THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

EXPENDITURE RECOGNITION

All expenditure is accounted for on an accruals basis, is inclusive of VAT and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities includes comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.

DEBTORS AND CREDITORS RECEIVABLE / PAYABLE WITHIN ONE YEAR

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

TAX

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

GOING CONCERN

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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THE FRIENDS OF LADY JOANNA THORNHILL (ENDOWED) SCHOOL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

RELATED PARTY TRANSACTIONS

There were no related party transactions in the year (2022: none).

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