OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-08-31-accounts

APPENDIX 1

OSC r

Trustees’ Annual Report for the period Trustees’ Annual Report for the period
From Period start date
Day
Month
Year
01
Sept
2023		 Period end date
Day
Month
Year
To
31
Aug
2024

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Pitreavie PTC Other names charity is known by Registered charity number SC047464 Charity’s principal address

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

Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year if any) 7 8 9 10 11 12 13 14 15 16 17 18 19 20

1

APPENDIX 1

Reference and administration details

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

----- Start of picture text -----
Name Dates acted if not for whole year
Structure, governance and management
Type of governing document The charity is governed by a constitution detailing structure, governance
and management.
Trustee recruitment and appointment The membership consists of parents/carers of children attending Pitreavie
Primary School as selected by the Parent Forum at the AGM.
Members of the Parent Council shall be appointed at the AGM. They shall
be elected for a one year term and be eligible for re-election. Parents shall
always form the majority of the Parent Council.
The Office Bearers will be Chairperson, Secretary, Treasurer and such
others as may be required. The office bearers will be elected by the Parent
Council at the first meeting after the AGM.
The Parent Council may co-opt any other member to fill a vacancy
occurring between AGMs. The co-opted members shall retire at each AGM
but shall be eligible for election.
Each member of the Parent Council shall have one vote and resolutions
shall be passed by a simple majority vote of those present. The
Chairperson shall have both a deliberative and casting vote. The
Chairperson’s casting vote shall be used only in the event of a tie.
Objectives and activities
Charitable purposes The Advancement of Education
Summary of the main activities 1. to promote close co-operation and communication between parents
in relation to these objects and teachers
2. to study and discuss matters of mutual interest relating to the
education, welfare and experiences of pupils
3. to engage in activities which support and advance the education and
experiences of pupils attending the school
4. to promote partnership between the school, pupils and all parents
5. to work in partnership with the school to create a welcoming school
that is inclusive of all parents.
----- End of picture text -----

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of
the charity during the financial period		 We hosted another October disco and our first movie night both of which
were very well attended.
We organised a traditional Christmas fayre and contributed towards a
Christmas show outing as well as the individual class parties.
This year saw the PTC purchase various equipment which will be
available to the whole school, specifically playground equipment, library
resources and books as well as library and ASC furniture.
Financial review
Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)
There will be a minimum reserve of £750 at any time and a maximum
reserve of £7,500
The accounts to 31 August 2024 detail a deficit for the year of £847. This
is mainly due to the summer 2023 ice cream van treat provided by the
PTC as a standalone whole school event, cost £800. The closing bank
account still sits at a healthy £2,962.
Pitreavie Primary School and Fife Council for the use of the facilities and
surrounding green areas for fundraising events.

3

APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) Treasurer Date 31 August 2024

4

Enter SC No. below

APPENDIX 2

SC047464

Pitreavie PTC

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |Receipts and payments accounts| |Period start date|Period end date| |For the period|Day|Month|Year|to|Day|Month|Year| |from| |01|September|2023|31|August|2024| |Section A Statement of receipts and payments| |Expendable|Permanent| |Unrestricted|Restricted|Total funds|Total funds last| |endowment|endowment| |funds|funds|current period|period| |funds|funds| |to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £| |A1 Receipts| |Donations|185|185|223| |Legacies|-|-| |Grants|25,478|25,478|-| |Receipts from fundraising activities|2,248|2,248|2,134| |Gross trading receipts|-|-| |Income from investments other than| |land and buildings|95|95|30| |Rents from land & buildings|-|-| |Gross receipts from other charitable| |activities|-|-| |-|-| |A1 Sub total|28,006|-|-|-|28,006|2,387| |A2 Receipts from asset &| |investment sales| |Proceeds from sale of fixed assets|-|-| |Proceeds from sale of investments|-|-| |A2 Sub total|-|-|-|-|-|-| |Total receipts|28,006|-|-|-|28,006|2,387| |—| |A3 Payments| |Expenses for fundraising activities|712|712|282| |Gross trading payments|-|-| |Investment management costs|-|-| |Payments relating directly to charitable| |activities|-|-| |Grants and donations| |28,141|28,141|4,847| |Governance costs:| |-|-| |Audit / independent examination|-|-| |Preparation of annual accounts|-|-| |Legal costs|-|-| |Other| |-|-| |-|-| |A3 Sub total|28,854|-|-|-|28,854|5,129| |A4 Payments relating to asset and| |investment movements| |Purchases of fixed assets| |-|-| |Purchase of investments|-|-| |A4 Sub total|-|-|-|-|-|-| |—__===—|Total payments|28,854|-|-|-|28,854|5,129| |Net receipts / (payments)|( 847)|-|-|-|( 847)|( 2,742)| |A5 Transfers to / (from) funds|-| |Surplus / (deficit) for year| |======|( 847)|-|-|-|( 847)|( 2,742)|

----- End of picture text -----

APPENDIX 2

SC047464

Pitreavie PTC

Section B Statement of balances

----- Start of picture text -----
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
3,810 3,810 6,551
Surplus / (deficit) shown on receipts and
( 847) ( 847) ( 2,742)
payments account
- -
- -
Cash and bank balances at end of year 2,962 - - - 2,962 3,809
(Agree balances with receipts and payments
account(s)) - - - - - -
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
31 August 2024
----- End of picture text -----

OSCR accts 2024 / Statement of balances

2

December 2007

APPENDIX 2

Pitreavie PTC

SC047464

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) The Purpose of the funds are to meet our aims and Objectives as committed to within the constitution AIMS The Advancement of Education, which will be achieved by the following methods: 1. to promote close co-operation and communication between parents and teachers 2. to study and discuss matters of mutual interest relating to the education, welfare and experiences of pupils 3. to engage in activities which support and advance the education and experiences of pupils attending the school

Individual / Number of grants £ Type of activity or project supported institution made C2 Grants 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) x £ Authority under which paid C3b Trustee remuneration - details C4a Trustee expenses If 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 relationship
C6 Other information
C5 Transactions with trustees
and connected persons		 Nature of transaction Transaction
amount (£)
Balance
outstanding at
period end (£)

OSCR accts 2024 / Notes

3

December 2007

APPENDIX 2

Pitreavie PTC

SC047464

Additional analysis (1)

Analysis of receipts and payments

1 Donations

----- Start of picture text -----
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Amazon - - 77
Parent Donation 185 185 146
- -
- -
Total 185 - - - 185 223
- - - - - -
2 Grants
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
SCLF (meant for school paid to PTC in error, whole 25,478 25,478 -
amount given to school cheque 476) - -
- -
- -
Total 25,478 - 25,478 -
- - - -
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -
----- End of picture text -----

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
-
-
-
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

OSCR accts 2024Additional notes (1)

December 2007

APPENDIX 2

SC047464

Additional analysis (2)

5 Breakdown of unrestricted funds

----- Start of picture text -----
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last period
Receipts
Donations 185 185 223
Legacies - -
Grants 25,478 25,478 -
Receipts from fundraising activities 2,248 2,248 2,134
Gross trading receipts - -
buildings 95 95 30
Rents from land & buildings - -
Gross receipts from other charitable activities - -
Sub total 28,006 - - - 28,006 2,387
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets - -
Proceeds from sale of investments - -
Sub total - - - - - -
Total receipts 28,006 - - - 28,006 2,387
-
Payments
Expenses for fundraising activities 712 712 282
Gross trading payments - -
Investment management costs - -
Payments relating directly to charitable activities - -
Grants and donations 28,141 28,141 4,847
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
- -
- -
Sub total 28,854 - - - 28,854 5,129
-
Payments relating to asset and investment
movements
Purchases of fixed assets - -
Purchase of investments - -
Sub total - - - - - -
-
Total payments 28,854 - - - 28,854 5,129
-
Net receipts / (payments) ( 847) - - - ( 847) ( 2,742)
Transfers to / (from) funds -
Surplus / (deficit) for year ( 847) - - - ( 847) ( 2,742)
-
Nature and purpose of funds
----- End of picture text -----

OSCR accts 2024Additional notes (2)

December 2007

APPENDIX 2

Pitreavie PTC

SC047464

Additional analysis (3)

6 Breakdown of restricted funds

----- Start of picture text -----
Restricted fund Restricted fund Restricted fund Restricted fund
1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of
fund below fund below fund below fund below
Total restricted Total restricted
funds funds last
period
Receipts
Donations -
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total - - - - - -
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts - - - - - -
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total - - - - - -
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments - - - - - -
-
Net receipts / (payments) - - - - - -
Transfers to / (from) funds -
Surplus / (deficit) for year - - - - - -
-
Nature and purpose of funds
----- End of picture text -----

OSCR accts 2024Additional notes (3)

December 2007

APPENDIX 3 OSCR Sc(rthsh Chanty Rylalor Independent examiner's report on the accounts Report to the Charty name tTUStgoslm¢mbers of Pilreavie PTC Reglstored eharlty SC047464 number On the accounts of the charity for the perlod Period start date Month S8pterr*)er Period end date Month August Day Year 2023 Year 01 to 31 2024 Sel out on pago8 14 IrwnErrknrtolnclud8 thopago Jrnèer5 claddiiional gheeLII Respgctlve 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 (Scotlandl 2005 Act and the trustees and examln•r Charities Accounts Iscotlandl Regulations 2006 las amended). The charity Injstees consider that the audit requirement of Regulation 1011} Idl of the A¢¢ounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411} Icl of the Act and lo state whether paitcular matters have Come lo my attention. Basls of Independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examineVs statement Regulations. An examination includes a review of the ac¢ounling records kept by the tharity and a comparison of the accounts presented with those reo)rds. It also includes consideration of any unusu81 items or disclosures in the accounts and Seeks explanations from the Iruslees 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 view given by the accounts. Independent examin•rfs In the course of my examination. no matter has come to my attenlion1otae￿ statemont wh￿h gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting re¢ords in accordanco Wlth section 44111 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the ac¢ounling records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or lo which. in my opinion. attention should be drawn in order to enable a proper of the accounts lo be reached. Date: Slgned: Name: Relevant professlonal qualrficatlon{sl or l)ody Institute of Chartered Accountants of Scotland (If any): 41icl Addre88: 'Ple8s8 d8kte the words in the brackets if they do not appty. If the ￿rds do 8ppty. Sgt out tho¥e rnatters whth havo com8 to your attention on th¢ following page.

APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Gfve here brief detalls of any items that the examiner wishes to dlsclose