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2024-09-30-accounts

Nairn Academy Parent Council Trustees’ Annual Report Period 01 Oct 2023 to 30 Sept 2024

Charity contact information

Nairn Academy Parent Council

Scottish Charity Number: SC008283

Charity Trustees Name all of your charity trustees for the period, and the date they left if they were not in post for the whole year

Objectives and activities The Aim of the NAPC is to support and enrich the academic, pastoral care and wider education of the pupils of Naim Academy by engaging members of the Parent Forum in partnership wrth Naim Academy staff. To achieve the Aim, the Objectives of the NAPC are to: develop and engage in activities which support the education, welfare and pastoral care of all the pupils- identify and represent to interested parties the views of the Parent Forum on the education provided by the Academy and other matters affecting the welfare of its pupils. This may be undertaken in association with other Parent Councils in Highland Region- work in partnership and cooperation with the Academy staff to create a welcoming school which is inclusive for of and for all parentslcarers., • raise funds, apply for and receive grants, and accept gifts that may be donated. This year, in light of a major donation which was received last financial year, the parent council agreed to invest a large proportion of the money and allocate a nominal amount of around £15,000 a year towards our charitable purposes. This will mean the funds last well into the future. Funding is generally paid out to different departments of the school who can apply using a simple ￿lShI1st. form. This year the parent council has given out a total of 20 grants, to the value of ober £25,000, paying for everything from Columba 2000 to Christmas lunch, as well as several field trips and outings for various clubs. This year we also received a bequest from an old pupil who had emigrated to Australia and left a sum of £12,848 towards supporting pupils who would not otherwise be able to afford it to take part in educational trips and activities. We decided to put this into a 'restricted funds" pot and allocate it on the basis of £2000 a year to be used by the head teacher and guidance to help families who may wish to protect their identities and therefore we left it to the staff team to use this entirely at their discretion.

structure, governance and management Type of goveming document NAPC has a constitution which was agreed at the AGM on 26 Oct 2023 Trustee recruitment and appointment Trustees are generally appointed or reappointed at the AGM, but can be appointed during the year and confirmed at the next AGM.

Achievements and perfomiance During the reporting year, the PC paid for: Columba 1400 - a week at Columba for staff and pupils- a Laser Cutting machine and accompanying Wireless C02 sensor, sound sensor, voltage sensor and light gates to be used by the Tech department to produ￿ any amount of snazzy products. We purchased Advanced Higher Biology Study Guides & How to Pass guides to help these pupils through their important exams, and paid for the school'sNetball kit logo embroidery and Sports Trophies. This was in addition to cakes for a memorial Walk in memory of Tom Heggie, and Prefect Hoodies to reward our prefects for the fantastic role they serve in the school. We also funded graduation week activities, equipment for the school's thriving Warhammer club, a contribution towards travel and accommodation for the Debating society to Edinburgh, several large frames for the Art dept, as well as supporting the geography field trip to Aviemore. This was in addition to the agreed £2000 to the 'Hardship fund"

Financial review FONA 2.1 Current Ac 1.1 Liquidity Mgr Liquidity Mgr harity Bank Charfity Bank statement of the charity's policy on reserves The NAPC has taken out an investment of about 70% of its fijnds into a 12 month rixed-rate bond with Charity Bank to maximise interest. The aim is to use this interest to further the aims of the charity. Whilst the recent update of the Constituts'on did not mandate a specific reserve fund, the broad intent is to look out to a five year horizon to allocate funds to projects that will have long-term benefits whilst retaining the ability to respond to requests for support for more immediate outcomes. for example tickets for theatre events that pupils might not othewise be able to enjoy as a year group. At the same time there is no desire to tie the hands of future NAPC committees or the parent forum unreasonably on the rate of spend of funds. The approach is therefore to maintain flexibility over a 2 year horizon whilst considering the best approach to securing a steady llow of donations to the school over the next decade. Details of any deficit There is no deficit Donated facilities and services The NAPC is grateful for the use of the school facilities for its meetings and to the Highland Council for a small administration grant.

Future plans 2024-5 will see further work undertaken on the new school build and the NAPC plans to invest in equipment and items which can be taken into the new build. We plan to give another £2000 to the hardship fund, as well as a small departmentall subject "christmas bonus. of £100 per subject for teachers to spend as they wish to benefit pupils with small items. A major investment for the next financial year will be gym equipment.

Declaration Signed on behalf of the charity trustees: Print name Designation Treasurer Date 2610512025

APPENDIX 2 NaSrn Academ P*rent Councll SC008283 Section B Statement of balances B1 CashfuThJs 12J 101472 123.510 1￿13r14 irtE￿4?1￿r￿￿￿XI NAPC 20234 accounts.xlsx I Statement of balan December 2007

APPENDIX 2 Naim Academy Parent Council SC008283 OSCR Recelpis and payments accounts Scott,'s1 Charity, geq.Il,r 45 Seciion A siaiement of receipts and payments Eipendob Pwmanent TL4al ¥und5 Jnds lod A1 Re¢ Donabons 106,ftID 12,84B GTants 514 Rece G￿$5 trad Ronts tr(wn land 8 Gri)55 TeCrytsfr(xn dhBrchanÈ Al Sdl totsl 1764 110,161 1764 1&612 111J.164 A3 Payment$ Expensesforfundmi￿￿ G10s5ty1dDJ pa￿￿ents pa￿￿@￿ts rdabng diredy to Chan￿ 91 donal ￿e[￿ndentexam￿a￿on Prepaiaiw of0m￿lac¢¢¥￿ts Lo￿1 cas 24691 2Q691 A4 Payments ielatkng io•ssei Puicha5esolfixed ¥ss* Putha&golinvgsthwrtts 80.0 80,Otw) 1M697 106.697 1C4) .0 102111 1rMI Oft5 102112

APPENDIX 2 NaimAcathrny Pwent Council SC008283 Additional analysis111 I2￿x Td 2 Gr•ts Td ¢£ st£ Td NAPC 20234 accounts.xlsxAddibcna notes {11 December 2007

APPENDIX 2 SC008283 Addltional anatysis121 IA11 FBI 104934 NAPC 20234 accounts.xlsxAddibcna notes {21 December 2007

APPENDIX 2 NaimAcathrny Pwent Council SC008283 Additional analysis131 i?ss Grants R&}tsf￿m1*nd& NAPC 20234 accounts.xlsxAddibcna notes {31 December 2007

APPENDIX 2

Nairn Academy Parent Council

SC008283

Section C Notes to the Accounts

C1 Nature and purpose of funds
(may be stated on analysis of funds
worksheets)
C2 Grants
C3a Trustee remuneration
C3b Trustee remuneration -
details
C4a Trustee expenses
C4b Trustee expenses - details
C5 Transactions with trustees
and connected persons

As of 30 September 2024 the NAPC holds a relatively large amount in unrestricted funds, and a smaller amount in
restricted funds due to a bequest which arrived in October 2023. This was agreed to be used as a purely discretionary
hardship fund by the HT in order to protect the confidentiality of applicants to this fund. It is intended to be used to help
pupils who would otherwise not be able to afford it to take part in ediucational trips and activities. The NAPC banking has
now transitioned away from two old non-digital accounts to two new Business accounts for current and deposit funds, at
the time of reporting funds are held in four bank accounts, one of which is the new investment account with Charity Bank
which holds a large amount of the endowment received in the previous year. One of the accounts is designated
specifically for the Friends of Nairn Academy (FONA) subscription lottery to ensure separation of the FONA subscriptions
and prize fund from all other transactions. Cash holdings are minimal, typically under £100. All funds support the
fundraising and grant-making purposes aimed at education and welfare improvements for all Nairn Academy Pupils.

As of 30 September 2024 the NAPC holds a relatively large amount in unrestricted funds, and a smaller amount in
restricted funds due to a bequest which arrived in October 2023. This was agreed to be used as a purely discretionary
hardship fund by the HT in order to protect the confidentiality of applicants to this fund. It is intended to be used to help
pupils who would otherwise not be able to afford it to take part in ediucational trips and activities. The NAPC banking has
now transitioned away from two old non-digital accounts to two new Business accounts for current and deposit funds, at
the time of reporting funds are held in four bank accounts, one of which is the new investment account with Charity Bank
which holds a large amount of the endowment received in the previous year. One of the accounts is designated
specifically for the Friends of Nairn Academy (FONA) subscription lottery to ensure separation of the FONA subscriptions
and prize fund from all other transactions. Cash holdings are minimal, typically under £100. All funds support the
fundraising and grant-making purposes aimed at education and welfare improvements for all Nairn Academy Pupils.

As of 30 September 2024 the NAPC holds a relatively large amount in unrestricted funds, and a smaller amount in
restricted funds due to a bequest which arrived in October 2023. This was agreed to be used as a purely discretionary
hardship fund by the HT in order to protect the confidentiality of applicants to this fund. It is intended to be used to help
pupils who would otherwise not be able to afford it to take part in ediucational trips and activities. The NAPC banking has
now transitioned away from two old non-digital accounts to two new Business accounts for current and deposit funds, at
the time of reporting funds are held in four bank accounts, one of which is the new investment account with Charity Bank
which holds a large amount of the endowment received in the previous year. One of the accounts is designated
specifically for the Friends of Nairn Academy (FONA) subscription lottery to ensure separation of the FONA subscriptions
and prize fund from all other transactions. Cash holdings are minimal, typically under £100. All funds support the
fundraising and grant-making purposes aimed at education and welfare improvements for all Nairn Academy Pupils.

As of 30 September 2024 the NAPC holds a relatively large amount in unrestricted funds, and a smaller amount in
restricted funds due to a bequest which arrived in October 2023. This was agreed to be used as a purely discretionary
hardship fund by the HT in order to protect the confidentiality of applicants to this fund. It is intended to be used to help
pupils who would otherwise not be able to afford it to take part in ediucational trips and activities. The NAPC banking has
now transitioned away from two old non-digital accounts to two new Business accounts for current and deposit funds, at
the time of reporting funds are held in four bank accounts, one of which is the new investment account with Charity Bank
which holds a large amount of the endowment received in the previous year. One of the accounts is designated
specifically for the Friends of Nairn Academy (FONA) subscription lottery to ensure separation of the FONA subscriptions
and prize fund from all other transactions. Cash holdings are minimal, typically under £100. All funds support the
fundraising and grant-making purposes aimed at education and welfare improvements for all Nairn Academy Pupils.

As of 30 September 2024 the NAPC holds a relatively large amount in unrestricted funds, and a smaller amount in
restricted funds due to a bequest which arrived in October 2023. This was agreed to be used as a purely discretionary
hardship fund by the HT in order to protect the confidentiality of applicants to this fund. It is intended to be used to help
pupils who would otherwise not be able to afford it to take part in ediucational trips and activities. The NAPC banking has
now transitioned away from two old non-digital accounts to two new Business accounts for current and deposit funds, at
the time of reporting funds are held in four bank accounts, one of which is the new investment account with Charity Bank
which holds a large amount of the endowment received in the previous year. One of the accounts is designated
specifically for the Friends of Nairn Academy (FONA) subscription lottery to ensure separation of the FONA subscriptions
and prize fund from all other transactions. Cash holdings are minimal, typically under £100. All funds support the
fundraising and grant-making purposes aimed at education and welfare improvements for all Nairn Academy Pupils.
Type of activity or project supported Individual /
institution
Nairn Academy
Number of grants
made
£
Education and welfare of pupils Nairn Academy 20 25,909
Total 25,909
If no remuneration was paid during the period to any charity trustee or person connected to a trustee
cross this box (otherwise complete section 3b)
x
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)
x
Nature of transaction Number of trustees £
Nature of relationship Transaction
amount (£)
Balance
outstanding at
period end (£)
C6 Other information These accounts will be properly examined by an IE.

NAPC 2023-4 accounts.xlsx / Notes

1

December 2007

APPENDIX 3 Independent examiner's report on the accounts OSCR ti5h Ch4nty WLgt Re￿t to the trusteeslmembers of Charity n￿T aim Academy Parent C￿nCil Registered charity number SC008283

On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:**
Period start date Period start date Period start date Period start date Period end date Period end date Period end date Period end date
Day Month Year Day Month Year
01
10
2023 to 30
09
2024
1-6

(remember to include the page
numbers of additional sheets)
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, I do
not express an audit opinion on the viewgiven bythe accounts.
In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and

to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accountsto bereached.
Date: 01/06/2025

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

** OSCR will accept digital or typed signatures

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlwJht material problems. Give here brief details of any items that the examiner wishes to disclose