Charity Registration Number: NIC101987 CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION FINANLIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2024 CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION Unaudited Financial Statements Table of Contents For the year ended 31 July 202.4 Page Report of the Trustees Report of the Independent Examiner Statement of Financial Activities Statement of Assets and Liabilities Notes to the f inancial statements Page I CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION REPORT OF THE TRUSTEES YEAR ENDED 31ST JULY 2024 Carnmoney Primary School Parent Teacher Association 2/5 Carnmoney Road, Newtownabbey, Co. Antrim, BT36 6JS Charity Registr'ation N umber- N IC 101987 Date Registered: 23, February 2015. Annual Report August 2023 to July 2024 Trustees of the Association during the Reporting Year.. Lesley McLaughlin (Chairperson) David Anderson (Vice Chairperson) Claire Frizzell Madden (Secretary) Sian Mccotter ITrea5urerl Brian Duff Pete Davies Constitution The Carnmoney Primary School Parent Teacher Association 15 governed in accordarice with its Constitution which was last approved at the AG M of the Association. Trustees/ Officer Bearers are selected by persons in attendance at Annual General Meetings in accordaiice with rules as set out in the Constitution Purpose Purpose I To advanLe 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 built with the local community. This is demonstrated through having an active PTA that works in partnership with the school and engages parental su pport. This purpose does not lead to harm. The benefit 15 for children at Carnmoney Primary school. Charity trustees (PTA com m ittee members) are usually also pa rents at the school which their children attend and hence gain benefit in the same way as all other beneficiaries. Thi5 benefit is incidental and necessary to ensure the benefit is provided to all beneficiaries. Page 2 CARNMONEY PRIMARY SCHOOL PARENT TEACHER ASSOCIATION REPORT OF THE TRUSTEES YEAR ENDED 31STJULY 2024 Purpose 3 Advancing the education of pupils in the school. The benef it which f lows from this purpose includes increased educational progress and attainment of pupils in the school and links built with the local commu nity. This is demonstrated through pu pils having access to resources, events, activities a nd links with the local community which a re not available through direct school funding. This purpose does not lead to harin. The benefit is forchildren at Carnmoney Primary school. Charity trustees IPTA committee members) a re usually also parent5 at the school which their children attend and hence gain benefit in the same way as all other beneficiaries. This benefit is incidental and necessa ry to ensu re the benefit is provided to all beneficiaries. Main Achievements during t'he year to July 2024 The PTA continued to actively support the work of the school. The purchase of new laptops was supported a5 well as the purchase of new school chairs Plans for future periods The future pla ns for the PTA are to replace any fu rther electrical equipment such as iPad/ chrome books and also pu rchase storage solution for all PTA equipment (large container purchased November 20241. Adherence to Charities Commission Nl Statutory Guidanc.e In the conduct of activities, the Association have regard for the public benefit requirements as set out in the Charities Com mission Statutory gu idance. Annual Accounts and Financial Review The Association has chosen to present annual accou nts in Receipts and Payment Format as permitted by Charities Com m ission regulations. A draft set of accounts were presented to the committee before being submitted to professional accounts for review. The Accounts demonstrate the funds of the Association to be suff iciently in surplus to allow for the activities of the Association to continue without disruption. At the end of the financial year the total assets less liabilities of the Association stood at £4,791, up from £3,596 at the start of year. Signed esle Trustee Dale.. cLa hlin Brian Duff Trustee Date.. IL. S. Ls 2105-27 Page 3 Carnmoney Primary School Parent Teacher Association Independent Examiner's Report To The Trustees Year Ended 31 July 2024 I report on the accou nts of the charity for the year ended 3 1 July 2024 which are set out on pages 6 to8. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustee5 are responsible for the preparation of the accou nts. The charity's trustees consider that an audit 15 not required for this year under section 6511) of the Charities Act INorthern Ireland} 2008 and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under charity law, and is eligible for independent examination, it is my responsibility to: lil examine the accounts under section 65 of the Charities Act; lill follow the procedures laid down in the general Directions given by the Charity Com mission for Northern Ireland under section 6519llbl of the Charities Act,. liiil to state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examiTiation was carried out in accordance with the gp.np.ral Directions given by the 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 you as trustees concerning any such matters. The procedu res undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whethe.r the account5 present a 'true and fair view, and the report 15 lim ited to those matters set out in the statement below. I have examined your charity accounts as required under section 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 6519llbl of the Charities AttL. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presents with those records. It also included a consideration of any iinusual items or disclosures in the accou nts, and seeking explanations f rom you as charity trustees concerning a ny 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 Cha rities Act (Northern Irelandl 2008; 2 That the accounts do not accord with those accounting records; Carnmoney Primary School Parent Teacher Association Independent Examiner's Report To The Trustees Year Ended 31 July 2024 That the accounts do not comply with the accounting requirements of section 68 of the Charities Act (Northern Ireland} 2008 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financia5 Reporting Standard applicable in the UK and Republic of Ireland; That there is further i nformation needed for a proper understanding of the accounts to be reached. INDEPENDENT EXAMINER'S STATEMENT I can confirm that l am qualif led to undertake the examination because l am a registered member of Chartei'ed Accounta nts Irela nd, which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters111 to141 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters Ihat require drawing to your attention. Adam Stron FCA 19 Richmond Gardens Glengormley Date.. 21151L Page 5 Receipts and payments accounts For the period from To Sec-tion A Recéipts_arid.payments Unrèstiicted funds Reslricled funds Endowment funds Total funds Last year to thtr nearèst to tha nearoSt£ to the nearestÈ to thè ne8ro¥t£ to t￿$ nearest£ A1 Receipts 2.062 2.062 Davld Anderson Sponsored Walk Chrisltnas Falr 1.796 2,703 450 2,703 450 Spring Sales Guess Ihe Ègg Su.￿Mer Di5GO 256 256 1,22 1.228 Sub total (Gross illGome forARJ 6,704 6,704 1,796 A2 A55et and Invèstmènt sales, (sèè tablel- Sub tota Total receipts 6,704 6,704 1,796 A3Pa ments Fees Christmas Falr 930 930 Spring Sales Guess the Egg Summer Dlsco 244 244 25 25 170 170 School Chairs 1.350 2,772 5,509 1,350 2,772 5,509 Contrlbution to Laptops Sub total￿ A4 Assgt and investment urchasas saè table Su tota Total payments 5.509 S,S09 Net of receipts / (paynientsj Transfers between funds Cas funds last yearend Cash funds this year end 1,195 1,195 1,780 3.596 4.791 3,896 4.791 1,816 3,596 Page 6 Carnmoney Prlmary School Parent Teacher As50clatlon- No 101987 Section B Statement of assets and liabilities-at_the-end-of=the_-period'_-. Period End Date.. 31 July 2024 Unrestrlcted fund5 lo nearest£ 4,791 Re5trlcted funds EndowrnBnt fund$ C8teJorles DetaSls Total fund8 Last year to nBarqst £ to nearestÈ A,791 lo near951 £ 3,596 B1 Cash funds cuir&nl accounts Total cash funds 4,791 4,791 OK 3,596 OK OK OK OK Unrestrlcted funds lo nearest£ Restricted funds Endowment funds Total funds Last y8ar to nearosl£ Detalls to nwaresl £ to noarest£ to The3￿61 £ 52 Other moneiary assets rotÈl Fund towhlch asset belong6 Cost Iopiionall Currentvalue Detalls Last year B3 Investment a8sets Total Fund lo whlch A$bEt belon96 Currentvalue Details C06tloptlonall Last year B4 Assets retalned for the charlty's own se T