Charity registration number 108571
PARENTS AND FRIENDS OF RATHORE SCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
PARENTS AND FRIENDS OF RATHORE SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
| Trasteee | Caroline Currie Anne McElmeel |
|
|---|---|---|
| Ann McCann Philomena Feehan |
: neseFI |
|
| Olive Donnan | ||
| Emma McHugh | ||
| Michael Shiels margaret Moonen Gavin emith |
F Appointed 15/10/25 Appointed 27/2/25 |
|
| Secretary | Emma McHugh | |
| Treasurer | Ann McCann | Resigned 7/10/25 |
| Gavin Smyth | Appointed 7/10/25 | |
| Chairperson | Michael Shiels (Acting) | Resigned 15/10/24 |
| Anne McElmeel | Appointed 15/10/24 | |
| Charity number | 108571 | |
| Independent examiner | Phelan & Prescott | |
| Chartered Accountants | ||
| River House | ||
| Newry | ||
| Co. Down | ||
| BT34 2DL | ||
| Bankers | Danske Bank | |
| 58 Hill Street | ||
| Newry | ||
| Co.Down | ||
| Northern Ireland | ||
| BT341AR |
PARENTS AND FRIENDS OF RATHORE SCHOOL
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 1-3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notestothefinancialstatements | 7-12 |
PARENTS AND FRIENDS OF RATHORE SCHOOL
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
The trustees present their annual report and financial statements for the year ended 30 June 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act (Northern Ireland) 2022 and "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 (FRS 102)" (effective 1 January 2019).
Objectives and activities
Rathore School is based in Newry, Co. Down, Northern Ireland. We currently have 220 pupils with profound and severe learning difficulties. Pupils have a diverse and complex range of needs and diagnosis such as autism, ADHD, complex medical needs, physical needs and behavioral needs.
The Parents and Friends' Association of Rathore School consists of a group of approximately 10 parents of current and previous pupils of Rathore School. The Association acts mainly as a fundraising committee with a view to supporting and supplementing the activities of the school. We aim to identify areas where we could assist in helping our children reach their full learning and social potential. We became a registered charity with the Charity Commission for Northern Ireland on 12 April 2022.
In line with our mission to be able to offer all pupils learning and teaching opportunities, relaxation sessions and sensory led activities, we are awaiting the arrival of a therapy dog at a cost of £6,000. The therapy dog will assist in:
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Emotional regulation, providing comfort and companionship and will help anxious pupil reduce stress levels.
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- Improve communication, social and personal skills, boost esteem, improve physical and sensory benefits and support trauma or distress.
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Developing friendships with other young people and building social networks.
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Gaining new skills and having a positive impact on mental health and increasing self-esteem.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
The pupils continue to avail of the sensory room which was provided by the Parents and Friends of Rathore School during the year ended 30 June 2024.
The children regularly benefit from the continued use of the school minibus. This allows pupils to visit local forest parks and experience a variety of environments. All drivers have also completed updated training and medical checks during the year.
A storage shed was also purchased by the Parents and Friends of Rathore School. This facilitates the proper storage of outdoor equipment regularly used by the pupils.
The Parents and Friends of Rathore School are working towards establishing and operating a coffee shop. Once completed, this will provide opportunities for older pupils to help serve coffee to fellow pupils, teachers, families, and the wider community. This experience will support the development and enhancement of their social skills.
We continued to try and generate local support where possible through various fundraising initiatives.
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PARENTS AND FRIENDS OF RATHORE SCHOOL
TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025
Financial review
During the year the charity generated £16,000 in income through donations, organising various fundraising events and grant income. The majority of the funds raised are considered to be Unrestricted Funds.
It is the policy of the association that funds which have not been designated for a specific project or use should be maintained and recognised as unrestricted funds. The Members continuously review and monitor the level of reserves to ensure that they are able to continue to carry out the aims and objectives of the association in line with it's constitution and remain focused in terms of considering ways in which additional funds may be raised.
At the end of the financial year the charity has £202,000 in funds available and continues to generate a surplus post year end and is therefore well placed to continue with it's charitable activities.
Going concern
The Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.
In our assessment of going concern, we have considered the future of the charity and believe there is no threat to the ongoing operations. On this basis, we continue to believe it appropriate to adopt the going concern basis of accounting in preparing the financial statements.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month's expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the Year.
Structure, governance and management
The charity is a company limited by guarantee and has a constitution as its governing document.
The trustees who served during the year and up to the date of signature of the financial statements were:
Caroline Currie
Anne McElmeel Ann McCann Philomena Feehan Olive Donnan
Emma McHugh Michael Shiels Kerrie Keenan Margaret McShane Gavin Smith
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PARENTS AND FRIENDS OF RATHORE SCHOOL
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
Recruitment and appointment of trustees
None of the trustees has any beneficial interest in the organisation.
The Board continually appeal to other parents and the public who may be interested in joining the charity as a volunteer or trustee.
Major Risks
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
The trustees' report was approved by the Board of Trustees.
Anne McElmeel
Trustee } 4 2 ~ Caroline Currie Trustee > COC
Gavin Smyth
Trustee
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Emma McHugh
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5 May 2026
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PARENTS AND FRIENDS OF RATHORE SCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PARENTS AND FRIENDS OF RATHORE SCHOOL
| report to the trustees on my examination of the financial statements of Parents and Friends of Rathore School (the charity) for the Period ended 30 June 2025.
Responsibilities and basis of report
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the Charities Act).
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It is my responsibility to:
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examine the accounts under section 65 of the Charities Act.
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follow the procedures laid down in the general Directions given by the Commission under section 65(9) (b) of the Charities Act.
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state whether particular matters have come to my attention.
Basis of independent examiner's report
| 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 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included 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:
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That accounting records were not kept in accordance with section 63 of the Charities Act.
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That the accounts do not accord with those accounting records.
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That the accounts do not comply with the accounting requirements of the Charities Act.
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention.
John Doherty FCA
For and on behalf of: Phelan & Prescott Chartered Accountants &
Statutory Auditors
River House
Newry
Co. Down BT34 2DL Northern Ireland
5 May 2026
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PARENTS AND FRIENDS OF RATHORE SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||||
|---|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | ||||||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||||
| Notes | £ | £ | £ | £ | £ | £ | |||
| Income from: | |||||||||
| Donations and | |||||||||
| legacies | 3 | 16,121 | - | 16,121 | 45,062 | - | 45,062 | ||
| Total income | 16,121 | - | 16,121 | 45,062 | - | 45,062 | |||
| Expenditure on: | |||||||||
| Raising funds | 4 | 1,991 | - | 1,991 | 8,652 | - | 8,652 | ||
| Charitable activities | 5 | 5,761 | - | 5,761 | 9,288 | - | 9,288 | ||
| Other expenditure | 7 | 514 | - | 514 | 1,143 | - | 1,143 | ||
| Total expenditure | 8,266 | - | 8,266 | 19,083 | - | 19,083 | |||
| Net income | 7,855 | - | 7,855 | 25,979 | - | 25,979 | |||
| Transfers between funds | - | - | - | 2,520 | - | - | 2,520 | ||
| Other recognised gains | |||||||||
| and losses: | |||||||||
| Other gains | 194,019 | - | 194,019 | 168,040 | - | 168,040 | |||
| Net movement in | |||||||||
| funds | 201,874 | - | 201,874 | 194,019 | - | 194,019 | |||
| Reconciliation of | |||||||||
| funds: | |||||||||
| Fund balances at | 194,019 | - | 194,019 | 168,040 | - | 168,040 | |||
| 01 July 2024 & 2023 | |||||||||
| Fund balances at | 201,874 | - | 201,874 | 194,019 | . | 194,019 | |||
| 30June2025&2024 |
The statement of financial activities includes all gains and losses recognised in the Year. All income and expenditure derive from continuing activities.
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PARENTS AND FRIENDS OF RATHORE SCHOOL
BALANCE SHEET
AS AT 30 JUNE 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | Notes | £ | £ | |
| Fixed assets | ||||||
| Tangible assets | 9 | 190,537 | 9 | 178,437 | ||
| Current assets | ||||||
| Cash at bank and in hand | 11337 | 15,582 | ||||
| Net current assets | 11.337 | 15,582 | ||||
| Total assets less current liabilities | 201,874 | 194,019 | ||||
| Net assets excluding pension liability | 201,874 | 194,019 | ||||
| The funds of the charity | ||||||
| Unrestricted funds | 201,874 | 194,019 | ||||
| 201,874 | 194,019 |
The financial statements were approved by the trustees on 5 May 2026.
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Anne McElmeel
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Emma McHugh
Trustee
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Gavin Smyth
Trustee
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Caroline Currie
Trustee
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PARENTS AND FRIENDS OF RATHORE SCHOOL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
- 1 Accounting policies
Charity information
Parents and Friends of Rathore School meets the definition of a public benefit entity under FRS 102.
- 1.1 Reporting year
The reporting year is for the year ended 30 June 2025.
- 1.2 Accounting convention
The financial statements have been prepared in accordance with the charity's constitution, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
Charitable status was obtained on 12 April 2022. The financial statements report on all activity post charitable status being granted.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.3. Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.4 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or granters as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
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PARENTS AND FRIENDS OF RATHORE SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1 Accounting policies
(Continued)
1.5 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to 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.
- 1.6 Expenditure
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 involved in undertaking each activity. Direct costs attributable to 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 time spent, and depreciation charges are allocated on the portion of the asset's use.
1.7. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
The financial statements have been prepared under the Receipts and Payments basis and therefore depreciation is not recognised.
| Motor vehicles | N/A |
|---|---|
| Fixtures&Fittings | N/A |
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the cost of the asset, and is recognised in the statement of financial activities.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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PARENTS AND FRIENDS OF RATHORE SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1 Accounting policies
{Continued}
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.10 Taxation
The organisation is a registered charity and the charitable tax exemptions are therefore being claimed to the extent that income and/or gains are applicable and applied to charitable purposes only. These exemptions will remain in place as long as income and expenditure is applied to charitable purposes only. Critical accounting estimates and judgements judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on_ historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the year in which the estimate is revised where the revision affects only that year, or in the year of the revision and future years where the revision affects both current and future years.
2 Critical accounting estimates and judgements judgements
3 Income from donations and legacies
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Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and
gifts 16,121 - 16,121 45,062 - 45,062
Grants received - - - - - -
16,121 - 16,121 45,062 - 45,062
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PARENTS AND FRIENDS OF RATHORE SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
4 Expenditure on raising funds
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Fundraising and publicity | |||
| Advertising | 220 | 760 | |
| Trading Costs | |||
| Merchandise | - | 5 | |
| Event Decorations | 1,451 | 4,244 | |
| Tickets, Hampers and Bucket Collections | 320 | 3,648 | |
| 1,771 | 7,892 | ||
| Total costs | 1,991 | 8,652 | |
| 5 | Expenditure on charitable activities | Unrestricted | Unrestricted |
| funds | funds | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Charitable expenditure - Motor Vehicle Insurance | 3,593 | 7,010 | |
| Charitable expenditure - Repairs and Maintence | 2,168 | 2,278 | |
| 5,761 | 9,288 | ||
| Analysisbyfund | 5,761 | 9,288 |
6 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the Year.
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PARENTS AND FRIENDS OF RATHORE SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
7 Other Expenditure
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Bank Fees | 103 | 106 |
| Repairs and Maintenance | - | 78 |
| General Expenses | 411 | 959 |
| 514 | 1,143 |
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
9 Tangible fixed assets
| Motor | Sensory | Storage | ||
|---|---|---|---|---|
| Vehicles | Room | Unit | Total | |
| i | £ | £ | £ | |
| Cost | 72,885 | 105,552 | - | 178,437 |
| Additions | - | - | 12,100 | 12,100 |
| 72,885 | 105,552 | 12,100 | 190,537 | |
| Carrying Amount | ||||
| At 30 June 2025 | 72,885 | 105,552 | 12,100 | 190,537 |
| At30June2024 | 72,885 | 105,552 | - | 178,437 |
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PARENTS AND FRIENDS OF RATHORE SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
10 Unrestricted funds
Parents and Friends' Association of Rathore School is an organisation that began fundraising in 2019. Charitable status was obtained on 12 April 2022. Prior to being granted charitable status, the organisation had generated £140,130 in unrestricted funds.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At1 July | Incoming | Resources | Transfers | At30June | ||
|---|---|---|---|---|---|---|
| 2024 | resources | expended | 2025 | |||
| £ | £ | £ | £ | £ | ||
| General | funds | 194,019 | 16,121 | (8,26) | - | 201,874 |
11 Related party transactions
There were no disclosable related party transactions during the year( - none).
12 Capital Commitment
At the balance sheet date the charity has completed funding the fit-out of a sensory room at Rathore School at a cost of approximately £100,000. This is not accounted for in a designated fund.
13 Contingent Liabilities
There exists a contingent liability to repay, in part or in full, grants received if certain circumstances, as set out on grant Letters of Offer, occur following receipt of grants.
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