KNOCKANDO SCHOOL PARENT COUNCIL Receipts and Payments Account for the year ended 31st August 2025 2025 2024 Receipts Event Fundraising Match Funding Grants Adhoc Donations MislIaneOUS Petty Cash 210.00 3,147.00 218.00 1,431.00 250.68 4,550.00 2.56 1,118.86 214.13 -1,940.79 790.22 Total Receipts 6,302.14 7,571.10 Payments School Trips Event Expenses School Purchases Pety Cash MislIaneOUS 948.50 500.00 99.24 764.41 925.00 254.60 6,308.08 1,719.13 2,198.80 Total Payments 11,174.51 2,543.25 (Deficit) I Surplus for year 4,872.37 5,027.85 All funds are unrestricted Charity No. SC042714 1of4
KNOCKANDO SCHOOL PARENT COUNCIL ststement of Balances as at 31st August 2025 2025 2024 Bank and cash In hand Opening balances - bank account Opening balances- cash (Deficit) I Surplus for year Closing balances 12,834.20 928.91 4,872.37 8,890.74 8,000.21 735.05 5,027.85 13,763.11 Assets Equipment note 2 All funds are unrestricted Approved by the Trustees and signed on their behalf: Chairperson: Treasurer: Charity No. SC042714 . 2of4
Notes to the accounts of the Knockando School Parent Counal Note 1 The accounts following the cash accounting principle (non accrual) and therefore .reflect the actual monies received and paid in the time period. Note 2 The assets shown represent the current yearfs expenditure in equipment and toys. It is felt that the nature of these assets is such the their value would not be material beyond one year. Charity No. SC042714 3of4
Independent Examiner's Report to the Trustees of Knockando School Parent Council I report on the accounts of the Knockando School Parent Council for the year ended 31st August 2025, which consist of a Receipts and Payments statement. a Statement of Balances and the notes pertaining Respective responsibilities of the trustees and the examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the tems of the Charities and Trustee Investsnent (Scotland) Act 2005 and the Charities Accounts (Scotland) 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 examinerfs ststement My examination is carried out in accordance with Regulation11 of the Charities Accounts (Scotland) An examination indudes a review of the following accounting records kept by the Knockando School Parent Council and a comparison of the accounts prepared with those records. It also indudes consideration of any unusual items or disdosures in the accounts, and seeks explanations from the trustees conceming any such matters. i• The procedures undertaken do not provide all the evidence that would be required in and audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs ststement In the course of my examination, no matter has come to my attention . 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 to prepare accounts which accord with the accounting records and comply with the Regulation 9 of the 2006 Accounts Regulation have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signature: Date: 2LI,.ILS Darran Moss Tomfardas Ballindalloch Moray AB37 9BB Charity No. SC042714 4of4