THE ASHFORD ROTARY CLUB TRUST
ACCOUNTS AND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30[th] JUNE 2021
THE ASHFORD ROTARY CLUB TRUST ANNUAL ACCOUNTS AND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021
The trustees present their report and financial statements for the year ended 30 June 2021. The financial statements have been prepared in accordance with the accounting policies and comply with the charity's trust deed and applicable law.
Constitution and objects
The Ashford Rotary Club is constituted under a trust deed dated 1 July 1965 and is a registered charity no. 1011388. Its principal address is currently that of its Assistant Treasurer at 9 Stonegate, Wye, Ashford, Kent TN25 5DD. The objects of the charity are to alleviate distress and assist any person in need primarily but not necessarily among residents in Ashford, Kent or the surrounding area prescribed by Governing Document; in particular but without prejudice to the general charitable intention to assist in suitable cases towards maintenance during education and training including educational and training grants; and such other charitable objects and purposes the trustees select in absolute and uncontrolled discretion.
Organisation
The trustees who have served during the year are Susan Sleet (Chairperson), F J Hobbs and R Perry. Trustees are appointed by the Club Board with the approval of the existing trustees and are required to be a member of the Club. A trustee shall retire if he or she ceases, for any reason, to be a member of the Club. This was the case for Susan Sleet who was replaced by S G McRae.
Achievements, Performance and Public Benefit
The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Money held in the Ashford Rotary Club Trust includes that raised for and/or held in Restricted Funds for specific purposes. The Restricted Funds operated during the current Financial Year are described below with an indication of how the money in each Fund was raised and/or spent and what other public benefit has flowed from these.
The Trust also holds money in an Unrestricted General Charity Fund. Money in this Fund is used to make various donations to individuals or organisations as approved by the Board. Money from this Fund can also be used to supplement money spent from one or other of the Restricted Funds
As a matter of policy the income and expenditure for fundraising events and projects is, whenever possible, administered through the Club Account and, on suitable occasions, the profits are transferred to the appropriate Fund within the Charity Account.
The following is a summary for each of the Funds showing the amount brought forward from the previous year, income and expenditure during the year and the amount carried forward to next year.
| RESTRICTED FUNDS | Brought forward | Brought forward | Income | Expenditure | Expenditure | Carried forward | Carried forward | |
|---|---|---|---|---|---|---|---|---|
| Rotary Foundation | 8.48 | 618.02 | 626.50 | 0.00 | ||||
| Polio Plus | 40.75 | 543.75 | 584.50 | 0.00 | ||||
| Centenary Project | 13766.11 | 5037.50 | 0.00 | 18803.61 | ||||
| Presidents Charity 19-20 (Taylor) | 3972.50 | 527.50 | 4500.00 | 0.00 | ||||
| Presidents Charity 20-21 (Kennedy) | 0.00 | 3500.00 | 0.00 | 3500.00 | ||||
| Presidents Charity 21-22 (Cottrell) | 0.00 | 496.50 | 0.00 | 496.50 | ||||
| Children in Need | 0.00 | 0.00 | 0.00 | 0.00 | ||||
| International Projects | 449.43 | 2204.15 | 2147.90 | 505.68 | ||||
| Youth Support Fund | 718.78 | 0.00 | 195.00 | 523.78 | ||||
| Rotary Entertains | 1413.60 | 86.40 | 0.00 | 1500.00 | ||||
| Youth Party Events | 510.12 | 476.75 | 150.00 | 836.87 | ||||
| Macmillan Cancer Support | 0.00 | 2662.45 | 2662.45 | 0.00 | ||||
| Macmillan Trek expenses | 0.00 | 337.50 | 337.50 | 0.00 | ||||
| Jumblebee Charity Auction | 0.00 | 5000.00 | 5000.00 | 0.00 | ||||
| Meal Donations | 1821.00 | 380.23 | 2201.23 | 0.00 |
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| Total Restricted | 22700.77 | 22700.77 | 21870.75 | 18405.08 | 18405.08 | 26166.44 | 26166.44 | |
|---|---|---|---|---|---|---|---|---|
| UNRESTRICTED FUND | Brought forward | Income | Expenditure | Carried forward | ||||
| Unrestricted General Charity Fund | 1354.45 | 6880.68 | 4257.42 | 3977.71 | ||||
Overall Total (Restricted and Unrestricted) |
24055.22 | 28751.53 | 22662.50 | 30144.15 |
The Rotary Foundation Fund is a Restricted Fund for the purpose of collecting funds from members for the Rotary International Foundation. In the current Financial Year a total of £618.02 was raised including Gift Aid recovered on eligible donations. This, together with the £8.48 carried forward from last year i.e. a total of £626.50, was sent to the Rotary Foundation via RIGBI.
The Polio Plus Fund is a Restricted Fund specifically for funds raised for the Rotary International Polio Plus campaign. In the current Financial Year a total of £543.75 was raised including Gift Aid recovered on eligible donations and a donation of £300 from the Westerleigh Group. This, together with the £40.75 carried forward from last year i.e. a total £584.50, was sent to the Rotary Foundation via RIGBI
The Centenary Project Fund is a Restricted Fund to hold money specifically to pay for the estimated cost (now about £15000) of our Centenary Project building at the Conningbrook Lakes Country Park. The Fund received a generous donation from the Frank Brake Charitable Trust and together with other donations and associated Gift Aid resulted in a total income for the year of £5037.50. The net result is that the overall sum in the Fund at the end of the year was £18803.61.
The President's Charity Funds are Restricted Funds holding money for the President's annual charity/charities, raised from specific events and donations. During 2020-21 a further £527.50 was added to the Fund held for the 2019-20 President (Robin Taylor) and he duly made a donation of £4500 to his chosen charity (Prostate Cancer). By the end of the year, the Fund for the 2020-21 President (Lester Kennedy) stood at £3500, having benefitted from a generous donation of £1000 from the Westerleigh Group, other donations from members, proceeds from the sales of cards and teddy bears and recovery of Gift Aid where appropriate. This is due to be donated to his chosen charity, Homestart, which also received half of the £5000 raised by the Jumblebee Charity Auction, with the other £2500 going to the Pilgrims Hospice (see below). Donations to the Presidents’ Charity for 2021-22 (Amanda Cottrell) plus Gift Aid have already amounted to £496.50.
The Children in Need Collection Fund is a Restricted Fund relating to fund raising by a public collection for the Children in Need Annual Appeal. No collection was held in this Financial Year
The “basic” International Projects Fund has shown little change this year and currently stands at £505.68. However, during the year, members made contributions totalling £2147.50, including Gift Aid, specifically for the Umtha Welanga Project in South Africa where it has been used to fund a soup kitchen, named in memory of Past President Malcolm Brook.
Members also made donations which, after Gift Aid, amounted to £2662.45 and which was sent via JustGiving to a Great Wall of China charity trek on behalf of Macmillan Cancer Support . This was being undertaken in memory of Past President Malcolm Brook by his grand-daughter and her partner. Members also contributed £337.50, including Gift Aid, towards their expenses.
The Youth Support Fund is a Restricted Fund which is intended to be used for items for which it is considered inappropriate for money to be taken from the Unrestricted General Charity Fund such as for Rotakids, RLYA and similar Rotary-related charities. During the current Financial Year there were no additions to the Fund which therefore started the year with the £718.78 brought forward from last year. Expenditure, to provide prizes from various youth competitions, was £195 meaning there is £523.78 carried forward to 2021-22, probably enough to meet any likely expenditure during the year.
Rotary Entertains is an annual event for deprived and older people in Ashford, whose income and expenditure is classed as a Restricted Fund. A total of £1413.60 was carried forward from 2019-20 and £86.40 was transferred from the General Uncommitted Fund to bring the Fund to £1500 in anticipation of the likely costs of a 2021 or 2022 event.
The Youth Party Events Fund , which ring-fences money needed to run the summer and Christmas youth parties and presents associated with these, stands at £836.87. It benefited from various donations, plus Gift Aid, and a donation of £333 from Waitrose. The only expense this year was £195 for Christmas presents
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The Meals Donations Fund was set up when the Covid-19 situation meant that the regular weekly meetings at the Elwick Club had to be discontinued. Members were invited to donate any money they might have paid for their meals or any other donations they saw fit to this new Fund, to be used to support charities significantly affected by the Covid-19 situation. At the start of the Financial Year the Fund stood at £1821 and in the early part the year a further £380.23, including some Gift Aid had been donated. This allowed charitable donations to various organisations totalling £2150 to be made. These were to the Ashford Vineyard Church (£150), the Canterbury Oast Trust (£150), Ashford Foodbank (£1000), Homestart (£200 towards their Christmas Party), the Salvation Army (£200), the Samaritans (£200) and the Women’s Refuge (£250). It was decided, with the permission of the Trustees, to wind up this Fund and transfer the residue of £51.23 therein to the General Charity Fund. The intention was (and is) for further donations from members to be allocated to the General Charity Fund and for donations to deserving charities to continue, as before, from this Fund (see below).
The Unrestricted General Charity Fund . is mainly intended to provide supplements for the projects mentioned above where necessary and for donations to other charities and individuals as approved by the Board of the Club. As mentioned above, donations which would previously have been made into the Meals Donation Fund were subsequently allocated to this Fund. These amounted to £5706.98 including Gift Aid. The General Charity Fund was also credited with £700 from the generous donation of £2000 from the Westerleigh Group mentioned above, a smaller donation of £50 from a non-member and a paltry £4.58 of bank interest, etc. The use of Amazon Smile by members produced £34.74 and a similar cash-back scheme operated by EastyFundRaising a further £263.65. During the year, donations to charities previously supported through the Meals Donation Fund (see above) and to other charities have continued. Total donations made from the General Charity Fund have totalled £4364, made up of donations to the Big Cat Sanctuary (£100), Cobbs Meadow (£200), the East Kent Baby Memorial Gardens (£100), Ashford Food Bank (a further £700), the Home Farm Trust (£100), Holding Little Hands (£200), the Kent Autistic Trust (£200), the Kent Challenger Games (£500) the MS Therapy Centre (£264), Porchlight (£300), the Salvation Army (£100), St Francis Church (£500), the Willesborough explosion victims (£100) and Wyvern School (£100). A total of £70 passed through the General Charity Fund having been paid into the Charity Account in error and refunded or redirected to the intended recipient At the end of the Financial Year £3977.71 remained in the Fund to be a carried forward to next year.
A total of £3304.09 of Gift Aid was recovered from HMRC (up from £1641.51 last year) which was allocated to the various Funds as described above.
Financial review and investment policy
The charity's investment funds are kept in interest bearing and current bank accounts.
Reserves policy
It is the policy of the charity to hold money in Restricted Funds for the anticipated expenditure on specific projects such as Rotary Entertains, international projects and the charities being supported by the President each year and to maintain certain Unrestricted Funds, which are the free reserves of the charity, at a level which equates to likely charitable investments. The charity by and large has no long term commitments.
Risk management
At the date of these accounts, the charity's funds were sufficient to cover any commitments.
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Statement of Trustees' responsibilities - unincorporated charities
The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The law applicable to charities in England and Wales (SORP 2005) requires the trustees to prepare financial statements for each Financial Year which give a true and fair view of the state of the affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2012, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees and signed on their behalf by:
Signed Robert Perry Trustee
Date 9[th] November 2021
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THE ASHFORD ROTARY CLUB TRUST REPORT OF THE INDEPENDENT EXAMINER FOR THE YEAR ENDED 30 JUNE 2021
I report on the accounts for the year ended 30 June 2020 set out on pages 13 to 16 inclusive.
Respective responsibilities of the Board and examiner
The Club's Board are responsible for the preparation of the accounts. The Club's Board consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act;
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follow the procedures laid down in the general Directions given by the Charity Commission
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under section 145(5)(b) of the Charities Act and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements • to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and to comply with
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the accounting requirements of the Charities Act
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• have not been met or
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(2) to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.
Malcolm Finch, FAPP 7 Thornlea Signed Ashford Kent TN23 3JX Date 5[th] Oct 2021
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THE ASHFORD ROTARY CLUB TRUST STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 30[TH] JUNE 2021
| RESTRICTED FUNDS | ||||||
|---|---|---|---|---|---|---|
| FUND RAISING AND DONATIONS INCOME (RESTRICTED) | 2019-20 | 2020-21 | ||||
| Rotary Foundation | 1108.48 | 618.02 | ||||
| Polio Plus | 114.25 | 543.75 | ||||
| Centenary Project - transfer of ABC donation from Club A/c | 500.00 | 0.00 | ||||
| Centenary Project - other donations (direct into Charity A/c) | 1050.00 | 5000.00 | ||||
| Centenary Project - transfer of EasyFundRaising donations from Club A/c | 248.75 | 0.00 | ||||
| Centenary Project - Dragon Boat profit from Club A/c | 2795.84 | 0.00 | ||||
| Centenary Project - London Beach Lunch profit from Club A/c | 1506.80 | 0.00 | ||||
| Centenary Project -transfer of other donations from Club A/c | 1123.63 | 0.00 | ||||
| Centenary Project - Gift Aid | 284.84 | 37.50 | ||||
| Centenary Project - Hog Roast | 0.00 | 0.00 | ||||
| President's Charity 2018-19 (Peter Gammon) | 79.16 | 0.00 | ||||
| President's Charity 2019-20 (Robin Taylor) | 3972.50 | 527.50 | ||||
| President's Charity 2020-21 (Lester Kennedy) | 0.00 | 3500.00 | ||||
| President's Charity 2021-22 (Amanda Cottrell) | 0.00 | 496.50 | ||||
| Children in Need Collection | 1450.00 | 0.00 | ||||
| International Projects | 0.00 | 2204.15 | ||||
| Youth Support Fund | 0.00 | 0.00 | ||||
| Rotary Entertains - internal transfer from General Uncommitted Fund | 644.56 | 86.40 | ||||
| Youth Party Events - sponsorship and donations | 305.90 | 476.75 | ||||
| Youth Party Events - internal transfer from General Uncommitted Fund | 160.00 | 0.00 | ||||
| Charity Trek on behalf of Macmillan Cancer Relief - donations & Gift Aid | 0.00 | 2662.45 | ||||
| Charity Trek on behalf of Macmillan Cancer Relief - donations re expenses | 0.00 | 337.50 | ||||
| Jumblebee Charity Auction | 0.00 | 5000.00 | ||||
| Meal Fund Donations | 4171.00 | 380.23 | ||||
| Total Income (Restricted Funds) | 19515.71 | 21870.75 |
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| FUND RAISING AND DONATIONS EXPENDITURE (RESTRICTED) | 2019-20 | 2020-21 | 2020-21 | ||||
|---|---|---|---|---|---|---|---|
| Rotary Foundation | 1100.00 | 626.50 | |||||
| Polio Plus | 100.00 | 584.50 | |||||
| Centenary Project | 0.00 | 0.00 | |||||
| President's Charity 2018-19 (Peter Gammon) | 3730.00 | 0.00 | |||||
| President's Charity 2019-20 (Robin Taylor) | 0.00 | 4500.00 | |||||
| President's Charity 2020-21 (Lester Kennedy) | 0.00 | 0.00 | |||||
| President's Charity 2021-22 (Amanda Cottrell) | 0.00 | 0.00 | |||||
| Children in Need Collection | 1450.00 | 0.00 | |||||
| International Projects | 0.00 | 2147.90 | |||||
| Youth Support Fund | 773.90 | 195.00 | |||||
| Rotary Entertains | 86.40 | 0.00 | |||||
| Youth Party Events | 932.62 | 150.00 | |||||
| Charity Trek to Macmillan Cancer Relief | 0.00 | 2662.45 | |||||
| Charity Trek - contribution to expenses | 0.00 | 337.50 | |||||
| Half of Jumblebee Charity Auction to Homestart | 0.00 | 2500.00 | |||||
| Half of Jumblebee Charity Auction to Pilgrims Hospice | 0.00 | 2500.00 | |||||
| Meal Fund donations | 2350.00 | 2150.00 | |||||
| Meal Fund internal transfer of fund residue to General Charity Fund | 0.00 | 51.23 | |||||
| Total Expenditure (Restricted Funds) | 10522.92 | 18405.08 | |||||
| TOTAL RESTRICTED FUNDS | 2019-20 | 2020-21 | |||||
| Balance Brought Forward | 13707.98 | 22700.77 | |||||
| Surplus/Deficit for Year | 8992.79 | 3465.67 | |||||
| Balance Carried Forward | 22700.77 | 26166.44 | |||||
| UNRESTRICTED FUNDS | |||||||
| FUND RAISING AND DONATIONS INCOME (UNRESTRICTED) | 2019-20 | 2020-21 | |||||
| General Charity Fund - EasyFundRaising (via Club A/c) | 0.00 | 263.65 | |||||
| General Charity Fund - Amazon Smile | 0.00 | 34.74 | |||||
| General Charity Fund - donations from members | {276.99 { 0.00 |
4537.00 | |||||
| General CharityFund - donations from external sources | 750.0 | ||||||
| General Charity Fund - Gift Aid recovery | 41.87 | 1169.48 | |||||
| General Charity Fund - bank interest, compensation & refunds | 633.25 | 4.58 | |||||
| General Charity Fund - transfer of Meal Fund residue | 0.00 | 51.23 | |||||
| Paid into account in error (Pot Luck for transfer to organiser) | 0.00 | 30.00 | |||||
| Paid into account in error (for transfer to Club A/c) | 170.00 | 40.00 | |||||
| Total Income (Unrestricted Fund) | 1122.11 | 6880.68 |
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| FUND RAISING AND DONATIONS EXPENDITURE (UNRESTRICTED) | 2019-20 | 2020-21 | ||||
|---|---|---|---|---|---|---|
| General Charity Fund - donations to Food Bank | 165.00 | 700.00 | ||||
| General Charity Fund - donations to other UK charities and individuals | 1710.00 | 2764.00 | ||||
| General Charity Fund - transfer to Rotary Entertains Fund | 644.56 | 86.40 | ||||
| General Charity Fund - transfer to Youth Party Events Fund | 160.00 | 0.00 | ||||
| General Charity Fund - transfer to International Projects Fund | 0.00 | 500.00 | ||||
| General Charity Fund - transfer to Charity Auction Fund | 0.00 | 87.02 | ||||
| General Charity Fund - refund of donation made in error | 0.00 | 50.00 | ||||
| General Charity Fund - Pot Luck entries to organiser (paid into Charity A/c in error) |
0.00 | 30.00 | ||||
| General Charity Fund - transfers to Club A/c(paid into Charity A/c in error) | 170.00 | 40.00 | ||||
| Total Expenditure (Unrestricted Fund) | 2849.56 | 4257.42 | ||||
| TOTAL UNRESTRICTED FUNDS | 2019-20 | 2020-21 | ||||
| Balance Brought Forward | 3081.90 | 1354.45 | ||||
| Surplus/Deficit for Year | -1727.45 | 2623.26 | ||||
| Balance Carried Forward | 1354.45 | 3977.71 | ||||
| TOTAL CHARITY FUNDS (RESTRICTED & UNRESTRICTED FUNDS) | 2019-20 | 2020-21 | ||||
| Balance Brought Forward | 16789.88 | 24055.22 | ||||
| Surplus/Deficit for Year | 7265.34 | 6088.93 | ||||
| Balance Carried Forward | 24055.22 | 30144.15 |
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THE ASHFORD ROTARY CLUB TRUST BALANCE SHEET FOR THE YEAR ENDED 30th JUNE 2021
| CURRENT ASSETS AS AT 30th JUNE | 2020 | 2021 | |||||
|---|---|---|---|---|---|---|---|
| Cash in Bank - Current Account | 200.00 | 200.00 | |||||
| Cash in Bank - Reserve Account | 24255.22 | 29944.15 | |||||
| Less Cheques issued but not yet presented | -400.00 | 0.00 | |||||
| Balance Carried Forward | 24055.22 | 30144.15 | |||||
| ANALYSIS OF FUNDS | |||||||
| RESTRICTED FUNDS AS AT YEAR END (30th JUNE) | 2020 | 2021 | |||||
| Rotary Foundation | 8.48 | 0.00 | |||||
| Polio Plus | 40.75 | 0.00 | |||||
| Centenary Project | 13766.11 | 18803.61 | |||||
| President's Charity 2018-19 (Robin Taylor) | 3972.50 | 0.00 | |||||
| President's Charity 2019-20 (Lester Kennedy) | 0.00 | 3500.00 | |||||
| President's Charity 2019-20 (Amana Cottrell) | 0.00 | 496.50 | |||||
| Children in Need | 0.00 | 0.00 | |||||
| International Projects | 449.43 | 505.68 | |||||
| Youth Support | 718.78 | 523.78 | |||||
| Rotary Entertains | 1413.60 | 1500.00 | |||||
| Rotary Youth Party Events | 510.12 | 836.87 | |||||
| Macmillan Charity Trek | 0.00 | 0.00 | |||||
| Jumblebee Charity Auction | 0.00 | 0.00 | |||||
| Meal Donations | 1821.00 | 0.00 | |||||
| Total Restricted | 22700.77 | 26166.44 | |||||
| UNRESTRICTED FUNDS AS AT YEAR END (30th JUNE) | 2020 | 2021 | |||||
| General Charity Fund | 1354.45 | 3977.71 | |||||
| Overall Total (Restricted and Unrestricted) | 24055.22 | 30144.15 |
Approved by the trustees and signed on their behalf by:
Signed
Robert Perry Trustee
Date 9[th] November 2021
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THE ASHFORD ROTARY CLUB TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[th] JUNE 2021
1. ACCOUNTING POLICIES
General Policy
The accounts have been prepared on a Receipts and Payments basis.
Basis of Preparation of financial statements
The financial statements are prepared under the historical cost convention, in accordance with the Charities Act 1993, and with applicable Accounting Standards and the Statement of Recommended Practice 2005.
Donations
Donations are recognised in the financial statements when they are received. Donations for the general purposes of the Charity are included as Unrestricted Funds. Donations for activities restricted by the wishes of the donor, or by purpose or by geographical location are taken to the appropriate Restricted Fund.
Resources Expended
Resources expended and accounted for on an accruals basis.
Interest and Gift Aid Received
Interest and Gift Aid are accounted for when received and are proportionately allocated to the appropriate Fund.
Taxation
No provision is made in the financial statements for taxation as the Trust's activities are of a charitable nature and are therefore outside the scope of taxation.
2. TRANSACTIONS WITH TRUSTEES
No expenses or remuneration were paid to the charity's Trustees.
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