Notes from the ledger

30 October 2026

The charity thresholds have gone up, and there is a new SORP: what it means for a PTA

The England and Wales thresholds for independent examination and receipts and payments accounts went up for years ending on or after 30 September 2026, and a new Charities SORP applies from 2026. What changed, why it goes by your year end, why most PTAs prepare receipts and payments accounts and so do not apply the SORP, and two ideas worth borrowing anyway.

28 October 2026

Plan the fair in Upfayre. Keep the books in Treasurer’s Ledger.

We’ve teamed up with Upfayre, where PTA committees plan their events. Upfayre customers get a year of Treasurer’s Ledger for £5, and Treasurer’s Ledger customers get three months of Upfayre free. How the two fit together, and how to claim each offer.

10 October 2026

Restricted funds for a PTA: what they are and how to track them

What makes money restricted for a PTA, how an appeal or a grant creates a restriction, how to keep a fund record that adds up to the bank, how the committee votes to spend from one, where it shows up on the CC16a, and what can be done with money left over once the purpose is met.

25 September 2026

The Trustees’ Annual Report: what a PTA actually has to write

What a PTA’s Trustees’ Annual Report has to contain, section by section: the facts at the front, the public benefit statement, reporting each event net of its costs, the reserves policy, the restricted split, what the independent examiner’s report does and does not say, and a prompt that will draft it and the AGM slides for you.

17 September 2026

The PTA treasurer: what does the role actually involve?

What the PTA treasurer’s job consists of: who decides what the money is spent on, what records have to be kept, handling cash and card income, paying volunteers back, monthly reconciliation, restricted funds, budgets, year end and the handover to whoever comes next.

10 September 2026

Why does a PTA need an AGM, and what should it cover?

What a PTA AGM has to cover under the Parentkind model constitution: 21 clear days’ notice, how the quorum is calculated (it counts your committee), whether Zoom counts, a sample notice and agenda, and the six things that still need doing afterwards, including the bank mandate.

4 September 2026

How best to take card payments in person and online - each provider compared

SumUp, Zettle, Square, Stripe and Zeffy compared for a school PTA: what each charges in person and online, where the headline rate misleads, the break-even on SumUp’s subscription, which we would pick, plus Classlist and PTA Events. And which providers’ terms let you sell raffle tickets at all.

4 September 2026

What is a CC16a?

What the Charity Commission’s CC16a receipts and payments form asks for, line by line, when it is due in England, Wales, Scotland and Northern Ireland, and how restricted funds are reported.