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
Mis￿lIaneOUS
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
Mis￿lIaneOUS
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
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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 .
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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.
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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
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