Charlty Registration Number: NIC101987 CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2023
CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION Unaudited Fiiiancial Statements Table of Contents For the year ended 31 July 2023 Page Report of the Trustees Report of the Independent Examiner Statement of Financial Activities Statement of Assets and Liabilitie5 Notes to the financial statements Page I
CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION REPORT OF THE TRUSTEES YEAR ENDED 31ST JULY 2023 Carnmoney Primary School Parent Tea'cher Association 275 Carnmoney Road, Newtownabbey, Co. Antrim, BT36 6JS Charity Registration Num ber.. NIC 101987 Date Registered: 23, February 2015. Annual Report August 2022 to July 2023 Trustees of the Association during the Reporting Year: Brian Duff Jenna H iggins Janine Black Emma Irvine Susie Will<ie David Anderson Sian Mccotter (Secretary) {Chairperson} (Treasurer) Constitution The Carnmoney Primary School Parent Teacher Association is governed in accordance wlth its Constitution whlch was last approved at the AGM of the Association. Trustee5/ Officer Bearers are selected by persons in attendance at Annual General Meetings in accordance wlth rules as set out in the Constitution Purpose Purpose I To advance education. Purpose 2 Improved relationships between home and school. The benefit which flows from this purpose includes funding for additional resources for the school and links bullt with the local commu nity. Th15 is demonstrated through having an active PTA that works in partnership with the school and engages parental support. Thls purpose does not lead to harm. The benefit is for children at Carnmoney Primary school. Charity trustees (PTA commlttee members) are usually also parents at the school which Lhelr children attend and hence gain benefit In the same way as all other beneficiaries, Thls beneflt Is incidental and necessary to ensure the benef it is provlded to all beneficiaries. Pdge 2
CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION REPORT OF THE TRUSTEES YEAR ENDED 31ST JULY 2023 Purpose 3 Advancing the education of pupils in the school. The benefit which f lows from this purpose includes increased :ducational progress and attainment of pupils in the school and linl(s built with the local community. This is demonstrated through pupils having access to resources, events, activities and links with the local community which are not available through direct school funding. This purpose does not lead to harm. The benefit is for children at Carnmoney Primary School. Charity trustees (PTA committee members) are usually also parents at the school wh ich their ch Ildren attend and hence gain benefit In the same way as all other beneficiaries. This benefit Is incidental and necessary to ensure the benef it is provided to all beneficiaries. Main Achievements during the year to July 2023 The PTA continued to actively support the work of the school. Plans for future periods The future plans for the PTA are to purchase a replacement full class set of iPads due to deterloration of iPads currently in use by the school and the fLlrther purchase of ch rome books Adherence to Charities Commission Nl Statutory Guidance In the conduct of actlvities, the Association have regard for the public benefit requirements as set out in the Charities Comm ission Statutory guldance. Annual Accounts and Financial Review The Association has chosen to present annual accounts in Receipts and Payment Format as permitted by Charlties Commission regulations. A draft set of accounts were presented to the committee before being submitted to professional accounts for revlew. The Accou nts demonstrate the funds of the Association to be sufficiei)tly in su rplus to allow for the activlties of the Association to continue without disruption. At the end of the financial year the total asset5 less liabilities of the Association stood at £3,596, up from £1,816 at the start of year. Signed David A Trustee Date.. erson Brian Duff Trustee Dale.. l>LIvtr, Page 3
Carnmoney Primary School Parent Teacher Assoclation Independent Examiner's Report To The Trustees Year Ended 31 July 2023 I report on the accounts of the charity for the year ended 31 July 2023 which are set out on pages 6 to RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 6511) of the Charities Act (Northern Irelandl 2008 and that an independent examination 15 needed, Having sat15fied myself that the charity is not subject to audit under charity law, and is eligible for independent examination, It is my responsibility to: li} examine the accounts under section 65 of the Charities Act,. lill follow the procedures laid down in the general Direction5 given by the Charity Commission for Northern Ireland under section 65{9llbl of the Charities Act: liiil to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance with the general Directions given by the Charitv Commission. An examination includes a review of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosufe5 in the account5, and seeking explanations from you as 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. I have examined your charity accounts as required under sectlon 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519llb} of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presents with those record5. It also included a consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe., l That accounting records were not kept in accordance with section 63 of the Charities Act (Northern Ireland) 2008,. 2 That the accounts do not accord with those accounting records,
Carnmoney Prlmary School Parent Teacher Assoclation Independent Examiner's Report To The Trustees Year Ended 31 July 2023 3 That the account5 do not comply with the accounting requirements of section 68 of the Charities Act (Northern Irelandl 2008 and with the methods and principle5 of the Charities Statement of Recomrnended Practice applicable to charities preparing their accounts In accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland,. 4 That there is further information needed for a proper understènding of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm that l am quallfied to undertake the examination because l arn a registered member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed omy examination and have no concerns In respect of the matters111 to (4} listed above and, in connectlon with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Lowry Grant, FCCA For, and on behalf of FPM Accountants Ltd Independent Examiners Unit I, Building 10 Central Park, Mallusk Road Newtownabbey Co. Antrim BT36 4FS Date: IS-l.L4LI Page S
Receipts and payments accounts For the parlod from To Section A Receipts and payments Unr8Stricted funds Restrlcted funds Endowment funds Total fund5 Last year lo lh& n8ar8gt to the neare9¢£ the near•st É to the nearfr81 £ Ihfr n?aros1 £ Al Receipts Don8llons David Anderson Sponsored Walk 100 1.796 1,796 Sub total (Gross income forARJ A2 Asset and Iiivestment sales, {s8& table). 1.796 1,796 100 total Total recoipts 1,796 1,796 100 A3Pa m&nts Fees 16 10 Sub total 16 16 A4 Assat and invgstm•nt urchases $eo table ub tota Total payments 16 16 Net of receipts / (payments) Transfers between funds Cas funds ast year en Cash funds thls year end 1.780 1,780 84 1,816 3.596 1.816 3,596 1,732 1,816 Page 6
Carnmoney Prlmary School Paignt TeacherAssoclallon No 101967 Perlod End Date.. 31 Jul 2023 Section B Statement of assets and liabilities.at the end of the period Unre$lrl¢t¢d fuiids to nearest £ 3,686 Rè8lrl¢ted lund$ npaig51£ Eiidowtlleiit funds CatL5gtsrlos Total funds l.ast y8ar to neJreiie 3,596 B1 Cash funds rol81 ¢ash funds 1,596 3,596 OK 1.816 OK OK Un¥ostrlcted lunds Restrlcted funds Endowment funds 10 nèar•yl£ Total funds Last year to ntsRre$t È lo nÈ&reSt È B2 Oth8r rnonetary assets Totsl Fund lo %thlch Crren1 value Oelalls Lasl aar B3 Investment assets TotAI Fund lo whlch 457•1 blllon Current valu• Delalls Last ear B4 Assets retalned lorthe challly's own Use Fund lo vthlch Whpn du Am•uni dua Last 04r B5 Llabllllles Toldl Slgned by on6 or two Signal Print Name Date of approval Ihe ItUtsl8e$ Dawd AndersDn 05)/ 02 Brian Outf Pole 7
CARNMOENY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST JULY 2023 l Related Party Transactions The charity was under the control of the board of trustees through out the year. The charity Trustees were not paid or received any benefits f rom employment with the charity in the year, neither were they reimbursed expenses during the year. During the period the Carnmoney Primary School Parent Teacher Association did not enter into any transactions with related paities. Page 8