2022-06-30-accounts

Reference and administrative details	ofthe charity and its trustees	Page 1
Trustees' report		Pages 2 and 3
Independent examiner's report		Page 4
Receipt and Payments Account		Page 5
Statement ofAssets and Liabilities		Page S
Notes to the Receipts and Payments	Accounts	Pages 6and 7

Forthe year ended	30June 2022
		Unrestricted		Restdcted		Total Funds		Total Funds
			Funds		Funds
			2022		2022		2022		2021
Receipts
Donations and Grants Received			11,568		31,252		42,820		18,425
Gift Aid			2,973		6,405		9,378
Rotary Foundation	Subscriptions				368		368		825
Gross Income			14,541		38,025		52,566		19,250
Payments
Gifts and Donations	made		11,644		12,998		24,642		21,707
Professional Fees					2,040		2,040		2,664
Gross Payments			11,644		15,038		26,682		24,371
Net Surplus / (Deficit)			2,897		22,987		25,884		(5,121)
Transfers between	funds		(1,170)		1,170
Net Movement in Funds			1,727		24,157		25,884		(5,121)
Balances Brought Forward			4,423		3,490		7,913		13,034
Balances Carried Forward		E	6,150	E	27,647	E	33,797	E	7,913
The Rotary Club ofCanterbury		Trust Fund
Statement ofAssets and liabilities
Asat30June 2022
Funds held atthe Bank		E	6,150	E	27,647	E	33,797	E	7,913
Total Assets		E	6,150	E	27,647	E	33,797	E	7,913
Note: As at 30June	2022 there were no liabilities		ornstanding.
Signed by Trustees:
	APloll			JC	Gascoyne
Date: 25April	2023

The Rotary Club ofCanterbury Trust Fund Notes to the Receipts and Payments Accounts Forthe year ended 30June 2022	The Rotary Club ofCanterbury Trust Fund Notes to the Receipts and Payments Accounts Forthe year ended 30June 2022
1.Accounting Pogcles
a)	Statement ofCompliance
	These financial accounts have been prepared in compliance with FRS102,The Financial			Reporting		Standard
	applicable in the UK and the Republic ofIreland', the Statement ofRecommended	Practice applicable to
	charities preparing their accounts in accordance with the Financial Reporting Standard			applicable		in		the UK			and
	Republic ofIreland (FRS102)(Charities SORP (FRS102))and the Charities Act 2011.
	Basisofpreparation
	The financial accounts have been prepared on the receipts and payments basis ofaccounting.				The		finandal
	statements include ag transactions, assets and liabilities for which the trustees are	responsible			in	law and				are
	prepared in sterling, which isthe functional currency ofthe charity.
c)	GoIng concern
	There are no material uncertainties about the charity's ability to continue.
EI)	Judgements and key sources ofestimation uncertainty
	The preparation ofthe financial accounts requires the trustees to make judgements,		estimates		and
	assumptions that affect the amounts reported. These estimates and judgements are		continually		reviewed					and
	are based on expedience and other factors, including expectations offuture events	that		are believed				to	be
	reasonable under the circumstances.
e)	Incoming resources
	Planned giving and donations are recognised when received. Tax refunds are recognised			when	the		refund			is
	received. Interest is recognised when it is received. Afi incoming resources are accounted for gross.
	Resources expended
	Grants and donations to organisations in the UK and abroad are accounted for when		awarded		ifthat			award
	creates a binding or constructive obligation on the charity. Ag other expenditure Including governance								costs
	and attributable VAT is accounted for gross.
	Volunteer help
	The value ofvoluntary help received is not included ln the Receipts and Payments Account but				is	described					in
	the trustees' annualreport.
	Governance costs'
	These can include the costs ofpreparation and examination offinancial accounts, the cost oftrustee							meetings
	and the cost of legal advice to trustees on governance or constitutional matters and		are included			in the
	Receipts and Payments Account when paid.
	Remuneration costs
	The charity i mployed no staff duding this financial period.
	Taxation costs
	As a registered charity the organisation is exempt from corporation tax.
	Financial Instruments
	The charity has only financial assets and financial liabilities ofa kind that qualify as	basic financial				instruments.
	Basicfinancial instruments are initially recognised at transaction value and subsequently			measured			at their
	settlement value.
	Funds
	Unrestricted Funds are general funds which can be used at the discretion ofthe trustees for any					purpose which
	is within the objectives ofthe charity.
	Designated funds are funds set aside by a decision ofthe trustees out ofunrestricted		general funds				for		specific
	purposes or projects.
	Restricted funds represent donations received for a specific object, project or purpose.			The funds		may			be
	expended only for the specific object, project or purpose for which they were given.		Any balance			remaining
	unspent at the end ofa financial year is required to be carried forward as a balance		on	that fund.			It	is not		the
	normal practice ofthe trustees to invest separately for each restricted fund. Any interest generated							by	holding
	these funds is very small and no allocation ofinterest received is made to restricted		funds.