Charity Registration No. 1031406
ROTARY CLUB OF HORWICH TRUST FUND
TRUSTEES, REPORT
AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024

ROTARY CLUB OF HORWICH TRUST FUND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P Byrne
Mr D Howath
Mr T Mather
Mr W Watkins
Secretary
Mr T Mather
Charity Number
1031406
Principal office
12 Holmebrook Drive
Horwich
Bolton
BL6 6RH
Mr E Wisedale
2E Hardcastle Gardens
Bolton
BL24NZ
Independent examiner

ROTARY CLUB OF HORWICH TRUST FUND
CONTENTS
Trustees, report
Independent examiners report
Statement of financial activities
Balance sheet
Notes to the accounts
8-15

ROTARY CLUB OF HORWICH TRUST FUND
TRUSTEES REPORT FOR THE YEAR END 30 JUNE 2024
The Trustees present their report and accounts for the year ended 30 June 2024
The accounts have been prepared in accordance with the accounting policies set out in the note I
to the financial statements and comply with the Charity's governing document, the Charities Act
2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland (FRSI 02) {effective l January 20191
Structure, governance and management
The Charity was estsblished by a charitsble trust deed on 7 October 1993.
The Trustees who served during the year were:
Mr P Byrne
Mr D Howarth
Mr T Mather
Mr Wwatkins
Risk Factors
The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that
systems are in place to mitigate exposure to the major risks.
Related Parties
The Trustees are members of HoNiich Rotary Club. None of the Trustees receive remuneration or
other benefit from their work with the Charity. Any connection between a Trustee and an
individual or charity being given a donation or grant must be disclosed to the full board of Trustees
in the same way as any other contractual relationship with a related party. No such related party
transactions were reported during the year
Objectlves and artivities
The Trust's objects are to apply the original donation and all other monies received from
donations, bequests or any other source to or for the relief of the poor and needy or to or for such
other charitable purpose, institution, society or objert.
The policies adopted in furtherance of these objerts are that 311 the Committees of Horwich Rotsry
Club bring forward suggested projects in their areas of interest for consideration by the Trustee5
who strive to maintain a balance between community, vocational and international charitsble
causes and there has been no change in these during the year.
Page I

ROTARY CLUB OF HORWICH TRUST FUND
TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024
Public beneflt ststement
All the Charity's activities focus on the objective to relieve the poor and needy or otherwise
disadvantaged persons and organisations primarily in Honmich but also in the rest of the UK and
abroad.
The Trustees have paid due regard to guidance issued by the Charity Commission in relation to
activitie5 for the public benefit in deciding what activities the Charity should undertake.
Achievements and performance
The traditional premises which have hosted our activities have become a COVID vaccination centre
and therefore availability has been limited and events have taken place in smaller rooms or different
venues.
A restricted Beer Festival took place in September 2023. The public support at the event was less
than received at previous events, particularly pre covid. The support from sponsors held up well and
the net benefit was similar to last year.
The Christmas Float collections both around the streets and at the supermarkets took place in better
weather than last year. The net impact was an increase in the funds generated.
Once again, the Trustees wish to record their thanks to the management at Bolton Kia for the loan of
the tow car for the float and all those volunteers from the local community who helped at both fund
raising events.
Both major fundraising events have seen an increase in the tske up of cashless payments using card
readers purchased last year.
The chlldren's Christmas Party and the party ftir the elderly were both held. Both events proved
popular and positive feedback was received frorn the local community of both Horwich and Blackrod
Under the banner of "Kids Out" the club organised for children from a local special school an outing
to Blackpool Zoo.
The Youth Achievement Awards scheme gave awards to 30 local young people who had excelled in
5POrt, music and performing arts.
A total of 26 UK organisations were supported, all of whom worked in Horwich and Blackrod or its
immediate environs 6 UK registered charities undertaking work overseas were supported during the
year 3 of whom were instrumental in the provision of water to remote communities in various parts
of Africa Application for E3,000 in matched funding was again successfully granted through the The
Big Christmas Give for these charities.
A donation was made to Rotary Foundation for its programme to eradicate polio.
Page 2

ROTARY CLUB OF HOR￿cH TRUST FUND
TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2024
Monitoring achlevement
The trustees and members of the various committees have visited some of the projects they have
funded, had speakers from the organisations giving updates and/or received a Report on how they
have used the funds provided.
Financial revlew
This years donations were dominated by the generous gift of £25,000 from the estate of deceased
Rotarian Phillip Gibbs. Donations were received from members of Horwich Rotary Club, other Rotary
Clubs in support of specific projects, individuals and organisations. These totalled £26,656
Gift Aid totslling £4446 was received from HMRC for the 2 years to 5'April 2024
The Beer Festival and Christmas collection raised a total of £16160
Donations to charitable causes totalled £27498
The Christmas float was comprehensively overhauled this year at the cost of £lOOO
Reserves Pollcy
The Trustees seek to maintain a reserve in the general account of approximately £15,000 which they
consider sufficient to
a) meet the expenditure incurred on the beer festival as this event takes place before any
other fundraising is undertaken
b) meet the costs in maintaining the Christmas float in good condition
c) to meet any immediate response to a natural disaster overseas
d) meet the donations made prior to substantive fundraising
Plans for the future
The Beer festival successfully took place again in Septernber 2024 back in the larger venue
Plans are in hand for the Chrlstmas Float Street and supermarket collections to go ahead as normal.
The Youth Achievement awards were held in November
The children's party will be held in December
Matched funding via the Big Give was successfully sought
The senior citizens party will again be held in the spring of 2025
Page 3

ROTARY CLUB OF HORWICH TRUST FUND
TRUSTEES REPORT FOR YEAR ENDED 30 JUNE 2024
ststement of Trustees responsiblllties
The Trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards includlng Financial
Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of
Ireland (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial
standards for each financial year which give a true and fair view of the state of affairs of the Charity
and of the income and expenditure of the Charity for that period.
In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
- obser4e the methods and principles in the Charities SORP;
make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
prepare the financial statsments on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The Trustee5 are responsible for maintaining proper accounting record5 which 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 2011 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 tsking reasonable steps for the prevention
and detection of fraud and other irregularities.
I declare. In my capacity of Charity Trustee that."
the Trustees have approved the report
above: and have authorised me to sign it
on their behalf.
-WILLIAM WATKINS
Trustee
Dated -
ZOZ
Page 4

ROTARY CLUB OF HORWICH TRUST FUND
INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OF ROTARY CLUB OF HORWICHTRUST FUND
I report to the Trustees on my examination of the accounts of Rotary Club of Horwich for the year
ended 30 June 2024 which are set out on pages 5 to 14
This report is made solely to the Charity's Trustees as a body, in accordance with section 154 of the
Charities Act 2011. My independent examiner's work has been undertaken so that I might stste to
the Charity's Trustees those matters l am required to state to them in an independent examiner's
report and for no other purpose. To the fullest extent permitted by law. I do not accept or assume
responsibility to anyone other than the Charity, the Charity's members as a body and the Charity's
Trustees as a body for my independent examiners work for this report, or for the opinions I have
formed.
Responslbllltles and basis of report
As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 2011 ("the Act").
I report in respert of my examination of the Trustees accounts carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the applicable Directions given by
the Charity Commission under section 145{5)(b} of the 2011 Act
Independent examiner's ststement
I have completed my examination. confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
(l) accounting records were not kept in respect of the Trust as required by section 130 of the
Act; or
(2) the accounts do not accord with those record: or
(3) the accounts do not comply with the applicable requirements concerning the form and
contents of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a "true and fair view" which 15 not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection wlth the examination to
which attention should be drawn in this report to enable a proper understanding of the accounts to
be reached
Signed
Mr E Wisedale
2E Hardcastle Gardens
Bolton
BL24NZ
Page 5

ROTARY CLUB OF HORWICH TRUST FUND
STATEMENT OF FINANCIAL ACTIVES
FOR THE YEARENDED 30TH IUNE 2024
Unrestricted
Funds
Restricted
Funds
Totsl
2024
Total
2023
Notes
Income from:
Donations and Tax Refunds
30,802
300
31102
6,397
Other trading activities
21,522
21,522
20,387
Total income
52,324
31x1
52,624
26,784
Expenditure on".
Costs of raising funds
5,362
5,362
5,241
Charitable activities
26,798
700
27,498
22,474
Total expenditure
32,160
700
32,860
27,715
Net income/expenditure/Net
Movement in funds
20,153
{400)
19,764
1931)
Transfer between funds
Fund balances at l July 2023
14,029
400
14,429
Fund balances at 30 June 2024
34,193
34,193
Page 6

ROTARY CLUB OF HORWICH TRUST FUND
BALANCE SHEET AS AT 30 JUNE 2024
2024
2023
Notes
Current Assets
Debtors
2230
Cash at bank and in hand
Total net assets
The Funds of the Charlty
Restricted Funds
io
400
Unrestricted Funds
10
Totsl Charity Funds
The accounts were approved by the Trustees on
025
- WILLIAM WATKINS
Trustee
Page 7

ROTARY CLUB OF HORWICH TRUST FUND
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30JUNE 2024
l Accountlng pollcles
1.1 Basis of preparatlon
The accounts have been prepared in accordance with applicable accounting standards, the
accounting policies set out in the notes to the accounts and comply with the Charity's governing
document, the Charities Act 2011 and "Accounting and Reporting by Charitles: Statement of
Recommended Practice applicable to charities preparing their accounts In accordance with the
Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102) (effective I
January 2015)". The Charity is a Public Benefit Entity as defined by FRS 102.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the
Statement of Recommended Prartice for charities applying FRS 102 rather than the version of the
Statement of Recommended Practice which is referred to in the Regulations but which has since
been withdrawn.
The accounts are prepared in sterling, which is the functional currency of the cornpany. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention. The accounts include all
transattions, assets and liabilities for which the Charity is responsible in law.
1.2 Going concern
At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus, the
Trustee5 continue to adopt the going concern basis of accounting in preparing the accounts. There
are no material uncertainties about the Charity's ability to continue.
1.3 Funds
Restricted funds comprise funds which have been set aside for specific purposes. The purposes
and uses of the restricted funds are set out in the notes to the accounts.
Unrestricted funds are funds which are expendable at the discretion of the Trustees in furtherance
of the object5 of the Charity.
1.4 Incoming resources
These are Included in the Statement of Financial Activities (SOFA) when:
l. the Charity becomes legally entitled to the benefit of use of the resources,"
an inflow of economic benefit is probable; and
the monetary value can be measured with sufficient reliabillty.
1.5 Resources expended
Liabilities are recognised as soon as an outflow of economic benefit is probable
Grants payables are charged in the year in which it is probable they will become payable
1.6 Cash and cash equlvalents
Cash and cash equivalents include cash at hand , deposits held at call with banks, other short-term
liquid investments with original maturities of three months or less and bank overdrafts
Page 8

ROTARY CLUB OF HORWICH TRUST FUND
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
2 Donatlons and Tax Refunds
2024
2023
Donations and Gifts- Unrestrlcted
26.356
Restrirted
300
2.423
Tax Refvnds
Totsi
The tax refunds cover the years 2023124 and 2022123(in part)
3 Other Trading Activitles (Unrestricted Funds)
2024
2023
Beer Festival
10,256
10,984
Chrlstmas Float
11.257
9.403
4 Trustees
No Trustee, or any person connected wlth them, recelved remuneration or beneflts from the
Charity during the year
5 Employees/Key Personnel
There were no employees durlng the year
6 Related Partles
The Trustees are all members of Horwich Rotsry Club
Page 9

ROTARY CLUB OF HORWICH TRUST FUND
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
7 Expenditure on charitable Actlvltles
2024
2023
Costs relatlng to Grants payable comprlse:
Grants payable (note 81
27,498
22.474
Fundralslng costs
5.362
Sundry expenses
393
Page 10

8 Grants payable
Unrestricted Funds
Restricted
Funds
Total
2024
Total
2023
Grants
able
Anthony Nolan
150
100
Blackrod S orts and Community
Bolton 66
250
250
Bolton Adult Autism Support
200
200
100
Bolton Dementia Grou
500
500
Bolton Hos
ice
500
500
350
Bolton Mountain Rescue
150
Bolton Steam Museum
loo
British Heart Foundation
300
Children's Xmas Party
521
521
654
Defibrillator
134
Derian House
500
200
Disaster Ald UK
5000
400
5400
1500
Fort Alice
701
701
623
Global Si
ht Solutions
150
150
Guide Do
150
150
Henshaws
250
Horwich Harriers
300
300
300
Honvich Heritage
150
Horwich Inner Wheel
2000
2000
1500

International Aid Trust
2500
2500
Kids Out
1237
300
1537
1407
Lancashire outdoor activities
584
Lancashire Wildlife Trust
100
LEARN
150
Liv's Trust
150
150
North West Air Ambulance
150
Pump Aid
1000
iooo
1000
RNLI
490
Rotary Club of Douglas
1150
Rotary District 1285 Laptops
Rotary Foundation UK
1000
1000
I￿0
Senior Citizens Party
1192
1192
1451
Smile Train
525
St Catherines Church
250
250
250
St Johns Church
50
Talking Tables
loo
Trinity Church
401
401
Urban Outreach
150
Village Water
iooo
iooo
Vision Action
525
Voice 4 U Event
500
Page 12

Wellfound
iooo
1000
iooo
Wra
Pro'ect
14
14
15
Youth Achievement Awards
5198
5198
4800
Total
474
Page 13

ROTARY CLUB OF HORWICH TRUST FUND
NOTES TO THE ACCOUNTS(CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Cash at bank
2024
2023
Barclays plc
31,963
11,398
10 Movement In funds
Balance at
l July 2023
Movements In funds
Income
Expenditure
Balance at
30 June 2024
Funds
Restrlrted Fund
400
300
700
Unrestricted Fund
Total Funds
11 Analysis of net assets between funds
Unrestrirted funds
Restrirted funds
Total
Fund balances at 30 June 2024 are
rep￿sented by:
Current assets
34,193
34.193
Page 14

ROTARY CLUB OF HORWICH TRUST FUND
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
12 Comparatives for 2023
Unrestricted Restricted
Funds
Funds
Total
2023
Income and endowments from:
Donations
3,974
2,423
6,397
Other trading activlties
Total Income
Expendlture on:
Cost of raising funds
5,101
140
5,241
Charitsble activities
Totsl expenditure
Transfer between funds
Fund Balances at l July 2022
Fund Balances at 30 June 2023
Page 15