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← Alehousewells Parent Council

2025-07-31-accounts

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APPENDIX 1
pcan Day, Month
OSScottish CharityCRRegulator -UooueFrom ooo01, TrusteePefiod tartdate08 s AnnualReport| Year)2024 ToPeriod|fot thieDay: peloMonOF end <a t h date= Year
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Office of the Scottish Charity Regulator

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Other names charity is kno NA ; Registered charity number $C021834 OS re | Charity’s principal address Alehousewells Primary School | Bremner Way Pines ee te ceenneinnceetnnnnt ie ie ines ved

“Aberdeenshire == =— Postcode: «ABSISFW Ct”

Names of the charity trustees on date of approval of Trustees’ Annual Report

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APPENDIX 1

Reference and administrationdetails =

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Mary Thomson - Resigned on 18 February 2025
Laura Laoye . -- Jerminatedon6May2025 8 = |
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‘Structure, governance and management
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|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Type|of governing|document|-|Constitution|of AlehousewelisParent|Council,as amended and adopted| |:|on|17/06/2025| |Trustee|recruitment and appointment|Membersparents|andarecare rec|r|uiteds|of|pupilsfrom the school’sat|the|school. ParenElec|t|ionsForum,were whichheid inciudesat|the|all| |annual|general|meeting|in|June 2025,|with|all|parents/carers|eligible|to| |stand|for|election.| |Objectivesand|activities|©| |Charitable purposes||The|[charitable][ purpose]|[of][ the]|[Parent][ Council,]|[as][ defined][ by][ the][ Charities]|[—]| |and|Trustee|Investment|(Scotland)|Act|2005,|is:| ||[(B)]|[The][ advancement]|[of]|[education.]| |_|ToAlehousewellsadvance|[the]|Schooleducationand|andNursery|[welfare]|by|supporting|[of][ the]|[children]|the|school|[attending]|and|nursery,| |‘|encouraging|parental|and|carer|involvement,|and|promoting|partnership| |between|the|school|and|nursery,|parents,|carers|and|the wider|.| |>|community.| |Summary|of the|main|activities|-|During|the|year,|the|Parent Council worked|to advance|education and| |in|relation|to|these|objects|support|the|schoo!|and|nursery community|by:| |«|Collaborating|with|the|Headteacher,|staff,|and|local|authority|to| |promote|school|values|and|enhance|the|quality|of education|and| |:|school|life|for|all|pupils.| |«|Representing|the|views|of|parents|and|carers,|acting|as|a|voice| |for|the|parent|body|in|school|decision-making.| |e|Organising|activities,|events,|and fundraising|initiatives|to|support| |educational|and|social|development|for|pupils.| |e|Raising|and|managing|funds|to|improve|school|facilities,| |resources,|and|learning|opportunities.| |¢|Engaging|in|initiatives|that|promote|pupil|well-being|and| |strengthen|the|sense|of community|within|the|school|and|nursery.|

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APPENDIX 1

‘Achievements.and performance
—		 ‘Achievements.and performance
—		 ‘Achievements.and performance
—
Summaryofthemainachievements of
the charity during thefinancial period		 During thefinancialperiod,thecharity deliveredasuccessfulprogramme
—. ofcommunity and pupil-focused activities. Weorganised and hosted a
' well-attended Hogmanay event, which brought local families together to
celebrate the NewYearand strengthened community engagement.
- Qur popularannual Duck Race alsotook place, attractingwide :
. participation and serving asan enjoyable fundraising and community-
building occasion.
: In addition tothese large events, we ran several discos for pupils,
providing fun, inclusive opportunities foryoung people to socialise in a
safe and supportive environment. These activities collectively contributed
to our charitable objectivesbyfostering community spirit, supporting
‘ pupils’ wellbeing, and raising funds to sustain ourongoing work.
Financialreview .
helBoe		 ae
Briefstatementofthecharity’s policy
on reserves		 At 31% July2025 the charityheld£7,571.96
atthe bank. TheTrustees
: consider this level ofreserves to be appropriate, as it provides the		 :
flexibility to respond promptly to requests for financial supportwhile also
ensuring that the charitycan contribute toand sustain longer-term projects
Detailsofanydeficit A£70 petty cash deficitwasidentified duringthe yearrelating tofunds
: removed by theformer treasurerwithout authorisation. The amount has
_ been recorded as a loss and the trusteeshave strengthened financial
controls.
Donated facilitiesandservices (ifany) The Parent Council isgrateful
fortheuseof schooland nursery premises,
- provided free ofcharge byAberdeenshire Council. These facilities enabie
the Council to hold meetings, events, and fundraising activities in support
ofitscharitablepurposes.

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APPENDIX 1

‘Other optionalinformation

Report of Financial irregularity — Former Treasurer

At the end of April 2025, during a routine review of the charity's financial records, the committee identified discrepancies within the accounts managed by the former Treasurer. Following further internal examination, it was - noted that approximately £4,090 from the account appeared to be unaccounted for.

An urgent committee meeting was convened to review the matter. After careful consideration, the committee resolved that:

The full amount identified as unaccounted for (£4,090) bar the £70 petty cash from the previous year was subsequently returned to the charity’s bank account.

To safeguard the charity’s assets and prevent any further unauthorised access, the previous bank account was closed and a new account was opened with updated signatory controls and strengthened financial procedures.

The committee reviewed and reinforced its financial oversight arrangements to reduce the risk of any recurrence. The Trustees remained committed to maintaining transparency, accountability, and robust financial governance in line with OSCR guidance.

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

Signed on behalf of the charity’s trustees

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Signature(s) cecetuteiewnen | ae oe canes
digital or typed } ; ; ’
OSCRwill accept iod a d cf
signatures {> LLU) Sopew Ui p (| 4
Fullname(s) AnnaSoper = = :AshieighConner
(e.g. Chair) Chair Treasurer re
O71 0312026 — opfoFl2ue
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Position (e.g. Chair) Chair

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Treasurer re
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APPENDIX 2

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Alehousewells Parent Council $C021834
; ; ao Receipts and payments accounts
,
os
| Forthe period | [7IL J epLILJL _
Section A Statement of receipts and payments
ae Expendable Permanent
funds Restricted funds endowment endowment Tom aise im aes sacs
funds find’ current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
Donationsa = | St | [ast] ||0|
a or |
es |
Receipts from fundraising activites |6515 | [ass] || [5,138] |
IncomeGross trading receiptsfrom investments other than | ee |
land and buildings
Rents from land & buildings Pp a |
Gross receipts from other charitable
activities
Ai Sub total 6,875 6,875 5,739
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets fe
Proceeds from sale of investments |
A2 Sub total PES eg
A3 Payments
Expenses for fundraising activities 4.799 1.799 | ate |
fenentmanegenertcoss [| pee |
activities
Payments relating directly to charitable ma | geet
oemeneceet a |
ae oo|ae
el
A3 Subtotal 3,365] ae
A4 Payments relating to asset and
investment movements
Purchases of fixed assets |
Purchase of investments ;
Aa Sub total
hesetelat aes| [Se]
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APPENDIX 2 . Alehousewells Parent Council

$C021834

; ; ‘ : ‘

Section B Statement of balances

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tnwestricted Expendahie Permanent ‘
Categories Hetaits Restricted funds endowmentfunds endowmentfunds otali current Total last period :
to nearest£ to nearest£ to nearest £ to nearest £ to nearest £ to nearest E ‘
B1 Cash funds Cash and bank balances at start of year 4,062 4,062 | att]
Surplus / (deficit) shown on receipts and 4.049
payments account (1,049)
Cash and bank balances at end of year 7,872 7,572 | 4082 :
{Agree balances with receipts and payments
account(s)) :
Detailetalis Fund to which asset belongs Market valuation Last year
to nearest£ to nearest£ :
- — —<
Total
Details Fund to which asset belongs Gost {if available) a avatlae) tr Last year
to nearest£ to nearest eR to nearest£
- — =
Total
Dataifs Fund to which fiabliity relates Amount due Last year
to nearest£ to nearest£
7 — —_
Total
Details Fundto which liability relates Amount(estimate) due Last year
to nearest £ to nearest£ .
— — —
Total ,
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name ate 0
approval
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OSCR Accounts ist Augus! 2024 to 31st July 2025 / Statement of balances 2

December 2007

APPENDIX 2 Alehousewells Parent Council. Section C Notes to the Accounts i .

$C021834

;

Ct Nature and purpose of funds (may be stated on analysis of funds worksheets) The funds raised are used to purchase items for Alehousewells Primary School as requested by the school and as approved by the Alehousewells Parent Council. Type of activity or project supported individual f Number orgrants £ - ———= Total C3a Trustee remuneration 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) Authority under which paid C3b Trustee remuneration - details C4a Trustee expenses f no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X Number of £ trustees

C4b Trustee expenses - details

Nature of relationshi

Nature of transaction

Transaction Balance amount (£} outstandingerlod end (€at

C5 Transactions with trustees and connected persons

C6 Other information During the year it was identified that unauthorised funds had been removed from the charity bank accounts and cash from fundraising activities not banked. The majority of the cash was returned but there was £70 petty cash from last year that has never been returned. it is noted as other in Section A3 payments.

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OSCR Accounts ist August 2024 to 31st July 2025 / Notes 3

December 2007

APPENDIX 2

$0021834

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Alehousewells Parent Council

Additional analysis (1)

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Analysis of recelpts and payments

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1 Donations
Unresticted Resiricted funds Expendableendowmentfunds endowmPermanfunds e ntnt TotalP curvt rotap test
to nearest£ to nearest £ to nearest 2 to nearest£ to nearest£ to nearest £
Fizza Box & Wir Whippy [0]
+ Sum up test payment- A Soper cE |
FRetary Cab [300 [300
oo =]| [00100
Deboreh |
Buchan | |
| P| 100
2 Grants
Unrestricted Restricted funds Totat current Total last
to fiinetenearest £ to nearest£ to nearestnertod £ to neriadnearest £
Total == =
3 Gross receipts from other charitable activities
ooeencted Restricted funds endowmentExpendable endowmPerman en tt me Total lest
funds funds P P
to nearest£ to nearestE to nearest E to nearest £ to nearest£ to nearestE
Inorston bank account ee) | ey
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4 Payments relating directly to charitable activities

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: Unresticted Restricted funds endowmentExpendablefunds endowmentPermanentfunds TotalP current Totalper last
to nearest E to nearest £ to nearest £ to nearest £ to nearast£ to nearest £
Sparta Day |
Christies Panto and Git I ae | [er?]
P7 Leavers Gite 4 m4
Equipment a) [380 1308
StationaryEquipment Repair& Postage tdid[| }||| [2 [0||
Thank [you] [gift] | 0]180|
couse ar
a) [80]
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OSCR Accounts tst August 2024 to 3isi July 2025Additional notes (1)

December 2067

APPENDIX 2

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$C021834
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Additional analysis(2)
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co.
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§ Breakdown of unrestricted funds

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Main Account Total Total
unrestricted unrestricted
funds furtds last
period
Receipts
Legacies [38H | | 88 |
Grants | a
Recaipts from fundraising activities ||«618 es665} |{ee8,135|
Gross trading raceipts Le [|
Income from investments other than land and buildings | } Ri
Rents from land & buildings . | | i
Gross receipts from other charitable activities | ti ST ee) CI
Sub total 6,876 6,875 6,739
Receipts from asset& investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
. Sub total
Total receipts | AC! | i | NE | MS e788
Payments
Expenses for fundraising activities 1,799 1,789 | 4316
Gross trading paymonts TT ||
Payments relating directly fo charitable activities |Ld4469 | |ooo__s4,a9|
Governance costs: | a |
Audit ndependent examination) [37| 0|
loner oT >76 I
Po —..—"
Subtotal |_3,368| j.. 3,388 |
Payments relating to asset and investment
movements
Purchases of fixed assets
Sub totat
Total payments eS|GRAN | Tai
Net receipts / payments) an |OE| (1.048)
Nature and purpose of funds
The funds raised are used to purchase items for Alehousewells Primary Schoo! as requested by the school and as approved by the Alehousawalls Parent Council.
During the year it was ideniified that unauthorised funds had bean removed from the charity bank accounts and cash from fundraising activities not banked. The majority of
the cash was returned but there was £70 petty cash from last year that has never been returned, It is noted as Other In the payment section above,
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OSCR Accounts 1at August 2024 to 31st July 2025Addittonal notes (2)

Deceniber 2007

Chart

APPENDIX 3

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Scottish Charity Regulator
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____ Independent examiner’s report onthe accounts 2 Report to the (Charity name ; trustees/members of ALEHOUSEWELLS PARENT COUNCIL Registered charity '$C021834EEE EEE Pe Onthe accounts ofthe: —s——séPeriodstartdate (“cc tsi‘ !tttééééééCP Ori enddate charity for the period — Day =, Month oo: Year Day Month Year ast August 2024 to 31% July 2025 : Set out on pages 0 humbersof addonal sheets) Respective © the charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of — with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner 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. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement 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, | do _not express an audit opinion on the view given by the accounts. _ Independent examiner’s © In the course of my examination, no matter has come to my attention [other than that statement disclosed on the attached paged.) , 4. which gives me reasonable cause to believe that in any material respect the requirements: * — ta 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_-understandingwhich, in my oftheopiniori,2 pcounts4eattention shouldbereached. be drawn in order to enableoo a propvs e r enna va: Signed: | eee Dates = March 2026 . Relevant professional . qualification(s) or body © chartered Management Accountant (if any): . Address: 15 Wellpark a 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. ‘

APPENDIX3

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‘Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of ee OO any items that the . As outlined in the Trustees’ Report, a number of irregular examiner wishes to transactions were identified during the year. When the disclose Trustees raised these matters with the former Treasurer, it , becamethe benefitclear ofthatthethecharity.funds inThequestionfull amounthad notfor beenthe currentused for . year was subsequently repaid into the charity’s bank account but there was £70 petty cash from last year which has not been ‘accounted for.The Trustees have confirmed that they have - reported the matter to the appropriate authorities. The Trustees have also implemented strengthened internal controls to reduce the likelihood of a similar issue arising ‘in the future. All other income and expenditure have been reviewed and aD verified. LEoa are _—Oe ots)

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