Show Me the Money (Clearly): A Treasurer's Report Parents Won't Skip

Every PTA has one. The treasurer's report that arrives as a spreadsheet with 14 tabs, three colours and a column headed 'misc'. It is accurate, probably. It is also unreadable to the average parent who just wants to know whether the summer fair made money and why the playground fund is not buying a playground yet. Financial transparency is not about publishing everything. It is about publishing the right things, in plain English, so people trust the group and feel able to ask questions.

The one-page rule

A treasurer's report should fit on one side of A4. That is not because parents cannot handle detail. It is because attention is limited and trust grows when the headline numbers are clear. Put the detail in an appendix or a shared folder for anyone who wants it. The one-pager should answer three questions: what did we have at the start, what changed, and what do we have now? Add a short note on what is restricted and what is available for the committee to spend.

Restricted versus unrestricted, without the jargon

This is the distinction that causes the most confusion. Unrestricted funds are the general pot. They come from events, donations without a specific purpose, and general fundraising. The committee can decide how to use them, within the constitution and the agreed priorities. Restricted funds are given for a particular purpose: library books, a defibrillator, Year 6 leavers' gifts, a specific playground project. You can hold them, but you cannot spend them on the Christmas fair's inflatable Santa.

In the report, show them separately. A simple table works:

| Fund | Brought forward | In | Out | Carried forward | | Unrestricted general | £4,200 | £3,850 | £2,900 | £5,150 | | Restricted: library | £800 | £250 | £600 | £450 | | Restricted: playground | £6,000 | £1,200 | £0 | £7,200 |

Then add one plain sentence: 'The playground fund is restricted, so it is not available for general PTA costs.' That sentence will prevent at least three awkward AGM questions before they start.

Event profit: gross is not glory

A common mistake is to report the takings as profit. If the Christmas fair took £3,000 on the door and stalls, that is income, not profit. Parents need to see the costs too: hall hire, stall supplies, raffle prizes, printing, licences, card reader fees. Report net profit, and show the big cost lines. 'The fair raised £1,850 net after £1,150 of costs' is clearer than 'the fair raised £3,000'. It also protects the committee from the accusation that money has vanished when it has actually gone on the things that made the event happen.

If you want to be really clear, add a tiny line for volunteer hours. Not as a financial figure, but as context: 'This event also used around 120 volunteer hours.' It reminds people that the profit is not the whole story.

Raffle income and other odd-shaped money

Raffles are brilliant and fiddly. Report raffle ticket income separately from general donations. Show prize costs if the PTA bought them, and note donated prizes clearly. If the raffle needed a licence or permission under the local authority or Gambling Commission rules, mention that it was handled. Do not lump raffle cash into 'donations' unless you want a future treasurer to inherit a puzzle. The same goes for sponsorship, match funding and any grant. Label each pot. If a business sponsored a stall, say so. If a grant was for a specific project, put it in restricted funds.

Gift Aid is another one to handle carefully. PTAs can claim Gift Aid on eligible donations from UK taxpayers, but not on raffle ticket sales or event entry. If you claim it, show it as a separate income line and note that it relates to donations. If you are not sure, ask HMRC or a qualified adviser. A plain-English report should not pretend to be tax advice.

Handling awkward AGM questions with confidence

The AGM is where transparency gets tested. Someone will ask why the PTA spent £500 on a marquee. Someone else will ask why the balance is high when the school needs new laptops. A third person will ask whether the quiz night made any money at all. You do not need to have every answer memorised. You need to have the numbers ready and a calm way to respond.

Prepare a short FAQ with the treasurer and chair. Include the questions you know are coming. For spending questions, explain the decision and the budget line. For high balances, explain reserves policy and restricted funds. For event questions, give the net figure and the costs. If you do not know, say: 'I will check that and come back to you by Friday.' That is a better answer than a bluff. Bring the detailed spreadsheet as backup, but lead with the one-pager.

The transparency dividend

A clear report does more than keep the AGM calm. It makes it easier to ask for money next time, because parents can see where the last lot went. It makes it easier to recruit a new treasurer, because the job looks manageable rather than mysterious. And it makes the PTA feel like a group that respects its volunteers and its donors. You do not need a finance degree to produce that. You need one page, plain English and the confidence to say what is restricted, what is spent and what is left.