Ayton PFA – Annual Accounts 2025–26
Statement of receipts and payments
For the year ended 31 July 2026, with 2024–25 comparatives. Transfers between our own accounts are excluded.
Receipts
| Unrestricted (£) | Playground (£) | Transport (£) | 2025–26 total (£) | 2024–25 total (£) | |
|---|---|---|---|---|---|
| Grants | – | – | – | – | 12,000.00 |
| Sponsored walk (including JustGiving) | – | 1,055.00 | – | 1,055.00 | 1,438.00 |
| JustGiving playground page | – | – | – | – | 1,110.00 |
| Donations from parents and public | 31.58 | – | – | 31.58 | 120.00 |
| Easy Fundraising | 40.17 | – | – | 40.17 | – |
| Christmas raffle | 643.00 | – | – | 643.00 | 328.00 |
| Sports Day | 286.71 | – | – | 286.71 | 278.93 |
| Ayton Flower Show stall | 188.60 | – | – | 188.60 | 45.00 |
| Bank compensation | 40.00 | – | – | 40.00 | – |
| Total receipts | 1,230.06 | 1,055.00 | – | 2,285.06 | 15,319.93 |
Payments
| Unrestricted (£) | Playground (£) | Transport (£) | 2025–26 total (£) | 2024–25 total (£) | |
|---|---|---|---|---|---|
| Playground equipment and works | – | – | – | – | 29,730.89 |
| Transport for school trips and events | – | – | 1,110.64 | 1,110.64 | 340.57 |
| School trips | 711.75 | – | – | 711.75 | – |
| Christmas presents and party | 241.94 | – | – | 241.94 | 28.00 |
| Science and STEM | 190.00 | – | – | 190.00 | 129.00 |
| P7 leavers’ gifts | 48.40 | – | – | 48.40 | 53.80 |
| School’s share of joint fundraising | – | – | – | – | 582.01 |
| Competition prizes | – | – | – | – | 23.84 |
| 50/50 draw prizes and refunds | 24.00 | – | – | 24.00 | 39.50 |
| Administration (bank charges, website, raffle licence) | 8.50 | – | – | 8.50 | 97.98 |
| Total payments | 1,224.59 | – | 1,110.64 | 2,335.23 | 31,025.59 |
Surplus or deficit by fund
| Unrestricted (£) | Playground (£) | Transport (£) | 2025–26 total (£) | 2024–25 total (£) | |
|---|---|---|---|---|---|
| Funds at 1 August | 960.61 | 5,987.23 | 1,146.00 | 8,093.84 | 23,799.50 |
| Receipts less payments | 5.47 | 1,055.00 | (1,110.64) | (50.17) | (15,705.66) |
| Funds at 31 July | 966.08 | 7,042.23 | 35.36 | 8,043.67 | 8,093.84 |
Statement of balances at 31 July 2026
Cash at bank and in hand was £8,043.67, which equals total funds. At 31 July 2026 the PFA owed £171.43 to Ayton Primary School for transport to Priory Live (note 8). No other amounts were owed by or to the PFA.
Cash at bank and in hand
| 31 July 2026 (£) | 31 July 2025 (£) | |
|---|---|---|
| NatWest current account | 7,738.36 | 6,090.00 |
| Bank of Scotland account (closed November 2025) | – | 510.02 |
| Cash held by the Treasurer | 305.31 | 1,534.82 |
| Total cash | 8,043.67 | 8,134.84 |
| Less cash held for 50/50 winners (note 3) | – | (41.00) |
| Total funds | 8,043.67 | 8,093.84 |
The PFA holds no investments or other assets of significant value. Its only liability at 31 July 2026 was the £171.43 owed to Ayton Primary School.
Notes
- Basis of preparation. The accounts are prepared on a receipts and payments basis, using the format OSCR recommends for small Scottish charities, which is common practice for parent councils. The PFA is a constituted parent council with the powers given by the Scottish Schools (Parental Involvement) Act 2006; it is not a registered charity. The accounts record money received and paid during the year. Transfers between the PFA’s own bank and cash accounts are not shown as receipts or payments.
- Funds.
- Unrestricted: general funds the PFA may spend on any of its purposes.
- Playground (restricted): grants and donations given for outdoor play equipment and improvements to the playground. The trim trail was bought from this fund in 2024–25.
- Transport (restricted): money raised by the 2025 sponsored walk for transport to school trips and events. The fund was created in June 2025; transport costs of £340.57 paid before then were met from unrestricted funds.
- 50/50 draw prizes. Each prize was set aside in cash for the winner when it was drawn, so it is shown as paid in that year. Three 2024 prizes (May £14.00, June £14.00, August £13.00) were set aside but not handed over. The £41.00 was held for the winners at 31 July 2025, was not PFA money, and was paid to them by cheque in September 2025. The draw has now ended; a member’s £24.00 advance payment was refunded in September 2025.
- Payments to the school. £2,205.39 was paid to Ayton Primary School, which arranged the trips, transport, Christmas presents and Generation Science visit on the PFA’s behalf.
- Office bearers and members. No office bearer or member received payment or expenses for their role.
- Bank accounts. The Bank of Scotland account was closed in November 2025 and its balance moved to NatWest. Bank of Scotland paid £40.00 compensation following a complaint about the closure.
- Cash. £305.31 was held in cash at the year end, mainly from Sports Day. It should be banked promptly.
- Amount owed at the year end. The PFA agreed to pay £171.43 for transport to Priory Live, which took place before 31 July 2026. It was unpaid at the year end and is not included in payments. A cheque has since been written but not yet cashed. It will be met from the remaining Transport fund (£35.36) and unrestricted funds (£136.07), leaving the Transport fund empty and £830.01 unrestricted.
Approval
These accounts were approved by the PFA at its Annual General Meeting (27 October 2027) and signed on its behalf by Laura Cooksey and Toby Foster.