## **ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND**
**Annual Report Year Ended 30 June 2025**
**Charity Number 1035169**
**ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Annual report**
## **Year ended 30 June 2025**
|**Contents**|**Pages**|
|---|---|
|Reference and administrative information|**1**|
|Trustees’ report|**2 – 3**|
|Independent examiner’s report to the trustees|**4**|
|Statement of receipts & payments|**5**|
|Statement of assets and liabilities|**6**|
|Receipts and payments accounts|**7 – 8**|
**ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Reference & Administration**
## **Year ended 30 June 2025**
Charity name
Charity status
Charity registration number Registered office
Meeting address
Website
Independent Examiner
Bankers
Trustees R Whittington G Mayell B Langheim E Milne W Pieterson
Rotary Club of Bristol Breakfast Trust Fund
Charitable Trust
1035169
The Old Coach House, 12a Greenway Rd, Redland, Bristol, BS6 6SG
Bristol Lawn Tennis And Squash Centre, Redland Green, Bristol, BS6 7HF www.bristolbreakfastrotary.org.uk
Stuart Smith FCA
CAF Bank
_Treasurer President 2023/24 President 2024/25 President 2025/26 President Elect 2026/27_
1
**ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Trustees’ Report**
## **Year ended 30 June 2025**
The trustees have pleasure in presenting their report of the Trust for the year ended 30 June 2025.
## **Structure, Governance and Management**
## Governing Document
Rotary Club of Bristol Breakfast Trust Fund (the ‘Trust’) is a charitable trust governed by trust deed dated 12 January 1994.
## Appointment of Trustees
The trustees include the following officers of the Rotary Club of Bristol Breakfast (the ‘Club’):
The President The President elect for the ensuing year Immediate Past President The Treasurer and their successors for the time being in office.
The Club has the power by resolution to appoint new trustees of the Trust Fund from members of the Club.
## Organisational Structure
The trustees meet monthly as members of the Club’s management team (The Council) and receive written financial and other reports detailing the Trust's activities in advance or at all meetings. All meetings are fully minuted.
## Related Parties
The Rotary Club of Bristol Breakfast is a weekly club meeting at breakfast. All fundraising activities for the Trust are undertaken by Club members. The Club’s council members recommend charitable beneficiaries for the Trust and these are voted and agreed upon by the trustees and members of the Club.
The Rotary Club of Bristol Breakfast was granted a charter by Rotary International in Great Britain & Ireland.
## **Objectives and Activities**
## Aims & Objectives
The Trust is dedicated to applying the capital and income of the Trust to or for the relief of the poor and needy or for such other charitable purpose, institution, society or object as the Club shall direct.
The Club organises fundraising activities in order to generate funds which support charities. The trustees ensure that the Charity undertakes all activities for the purpose of public benefit.
## Activities, Achievements and Performance
The main fundraising activities during the year are detailed below. Each fundraising activity has a headline charity which receives the majority of funds raised from that activity, with the balance used for other charitable purposes approved by the Club.
2
**ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Trustees’ Report**
## **Year ended 30 June 2025**
## _Dragon Boat Festival_
The annual Dragon Boat Festival, held in Bristol’s historic floating harbour, is organised by the Club. The festival is held at Baltic Wharf between the Cottage Inn and the Bristol Marina. It is intended to be fun while raising funds for charity. The 2025 event took place on 8 June 2025. On an accrued basis a net gain of £19,182 was earned in 2025 (2024: £16,070).
## _Golf Day_
The Club organised fund-raising Golf Days in October 2024 and May 2025. They are open to individual players or teams and are held at the Bristol & Clifton and the Henbury Golf clubs. The events raised a net £3,451 on an accrued basis (2024: £4,273) which went to the Club’s charity account for charitable disbursements.
## **Public Benefit**
The trustees are mindful of their duties under the Charities Act 2011 to have regard to the public benefit guidance issued by the Charity Commission.
## **Financial Review**
On an accrued basis, income generated from fundraising activities undertaken during the year totalled £47,811 (2024: £45,507). Costs incurred to put on those fundraising activities amounted to £16,857 (2024: £19,738). The Trust made donations to local and international charities of £28,657 on an accrued basis (2024: £39,610). Of this amount, £26,857 (2024: £37,910) was distributed to 20 (2024: 21) local and international charities with a further £1,800 (2024: £1,700) being distributed to 18 charities (2024:17) for visiting and giving talks to the Club.
## **Reserves**
## Unrestricted Funds
Free cash reserves amounted to £31,472 at 30 June 2025 (2024: £29,089) and net reserves including all other assets and liabilities amounted to £34,537 (2024: £24,847) on an accrued basis.
## Restricted Funds
Certain donations were received by the Trust in the year for specific charities. Restricted funds of £550 remained for disbursement at 30 June 2025 (2024: 680).
## **Future Plans**
The members intend to continue to raise funds to support those charities that meet the aims and objectives of the Trust. Plans are underway for the 2026 Dragon Boat Festival and the Golf Days.
E Milne
President
3
**Independent Examiner’s Report to the Trustees of the Rotary Club of Bristol Breakfast Trust Fund**
## **Year ended 30 June 2025**
I report to the trustees on my examination of the accounts of the Rotary Club of Bristol Breakfast Trust Fund (“the Trust”) for the year ended 30 June 2025 set out on pages 5 to 8.
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Stuart Smith FCA
39 Caledonia Place Bristol BS8 4DN
14 January 2026
4
## **ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Statement of Receipts & Payments**
## **Year ended 30 June 2025**
|**Receipts**
Receipts from donations, grants and legacies
Receipts from fundraising/ other trading activities
Investment income:
Bank interest receivable
**Total cash income**
**Payments**
Expenditure on raising funds
Expenditure on charitable activities
**Total cash expenditure**
**Net incoming/ (outgoing) cash resources**
**Cash funds at start of year**
**Cash funds at end of year**|Unrestricted
Funds
£
414
42,465
199|Restricted
Funds
£
6,664
-
-|Total Funds
2025
£
7,078
42,465
199|Total Funds
2024
£
7,833
48,567
228
56,628
20,645
52,874
73,519
(16,891)
45,980
29,089|
|---|---|---|---|---|
||43,078|6,664|49,742||
||17,136
23,429|-
6,794|17,136
30,223||
||40,565|6,794|47,359||
||2,513
28,409|(130)
680|2,383
29,089||
||30,922|550|31,472||
||||||
5
## **ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Statement of Assets and Liabilities**
## **Year ended 30 June 2025**
||2025||2024||
|---|---|---|---|---|
||Unrestricted|Restricted|Unrestricted|Restricted|
||funds|funds|funds|funds|
||£|£|£|£|
|**Cash Funds**|30,922|550|28,409|680|
Signed by two trustees on behalf of all the trustees:
E Milne - President
R Whittington - Treasurer
14 January 2026
Registered Charity Number 1035169
6
## **ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Receipts and Payments Accounts**
## **Year ended 30 June 2025**
|**Receipts from donations, grants and legacies**
Unrestricted
Funds
£
Various donations
414
Rotary District grant & Rotary clubs' donations
-
414
**Receipts from fundraising and other trading activities**
Unrestricted
Funds
£
Dragon Boat Festival
24,814
Golf Day
7,353
Other events
10,298
42,465
**Expenditure on raising funds**
Direct
**Unrestricted funds**
costs
£
Dragon Boat Festival
11,159
Golf Day
4,000
Other events
1,977
17,136|**Receipts from donations, grants and legacies**
Unrestricted
Funds
£
Various donations
414
Rotary District grant & Rotary clubs' donations
-
414
**Receipts from fundraising and other trading activities**
Unrestricted
Funds
£
Dragon Boat Festival
24,814
Golf Day
7,353
Other events
10,298
42,465
**Expenditure on raising funds**
Direct
**Unrestricted funds**
costs
£
Dragon Boat Festival
11,159
Golf Day
4,000
Other events
1,977
17,136|Restricted
Funds
£
2,979
3,685|Total Funds
2025
£
3,393
3,685|Total Funds
2024
£
3,710
4,123
7,833
Total Funds
2024
£
32,602
8,932
7,033
48,567
Total Funds
2024
£
14,477
4,561
1,607
20,645|
|---|---|---|---|---|
||414|6,664|7,078||
|||Restricted
Funds
£
-
-
-|Total Funds
2025
£
24,814
7,353
10,298||
||42,465|-|42,465||
||Direct
costs
£
11,159
4,000
1,977|Support
costs
£
-
-
-|Total Funds
2025
£
11,159
4,000
1,977||
||17,136|-|17,136||
||||||
7
## **ROTARY CLUB OF BRISTOL BREAKFAST TRUST FUND Receipts and Payments Accounts**
## **Year ended 30 June 2025**
|**Expenditure on charitable activities**
Note
_Grants & donations made:_
Penny Brohn
3H (Ugandan latrines project)
Bridge Learning Campus
Carel du Toit
Maji Safi - Kenya
Lifeskills charity
Kids Out
Rotary End Polio Now Campaign
Rotary International Foundation
Green House
Electric Cooking, Nepal (Pokara RC)
Nepalese Student Funding
Swimming gala
Bank charges
Other charities -_all to charitable_
_organisations, less than £1,000_|Unrestricted
Funds
£
8,656
1,625
2,410
1,000
1,000
1,000
1,476
1,267
1,000
-
-
-
-
3,935
60|Restricted
Funds
£
-
1,000
50
1,300
1,000
1,000
-
1,067
-
-
-
-
-
1,377
-|Total Funds
Total Funds
2025
2024
£
£
8,656
-
2,625
3,500
2,460
2,595
2,300
2,058
2,000
1,250
2,000
-
1,476
3,094
2,334
1,798
1,000
1,000
-
17,610
-
12,550
-
1,490
-
1,280
5,312
4,589
60
60|
|---|---|---|---|
||23,429|6,794|30,223
52,874|
## **Related party transactions**
The Trust is affiliated with Rotary International (RI). The Trust made donations of £2,334 to the Rotary 'End Polio Now' campaign (2024 - £1,768) and £1,000 to the RI Foundation (2024 - £1,000).
8