Registered Charity Number: 1041296
ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST TRUSTEES REPORT
1. STATUS
The Rotary Club of Hemel Hempstead Charitable Trust was established by the President and other members of the Rotary Club of Hemel Hempstead (the Club) under a deed of trust dated 21st June 1994,
2. TRUSTEES AND APPOINTMENT ARRANGEMENTS
The trustees are appointed annually. During the year ended 30th June 2025 they were the following ex-officio officers of the Club:-
M Hann Esq. - President
A Burford Esq. - Secretary Miss B Funnell - Treasurer
No payment was made or is due to be made for the year to any of the trustees, (2023/24 £Nil)
3. OBJECTS
The capital and income funds of the trust are to be held to apply for the relief of the poor and needy or to be for such other charitable purpose, institution, society or object as the Club shall direct. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.
4. INVESTMENTS
Funds not immediately required may be invested as authorised by the Club.
- SUMMARY OF FUNDRAISING AND OTHER ACTIVITIES
The major fund raising activity undertaken in the year continued to be the Christmas street collections using the Club's sleigh, which have underpinned our programme of service to related local charitable activities, Support was given during the year to DENS (£1,200), Dacorum Community Trust (£1,000), Hearing Dogs for Deaf People (£1,000), Medical Detection dogs (£1,000) and a number of other organisations. Donations were also made to Aquabox/Shelterbox (£2,000).
This year saw the introduction of the chocolate Santa project.
Restricted funds of £1,500 were released against Technology Tournament costs durng the year. £15,000 continues to be held with a primary purpose of funding the same event in future years. In all, fund raising events undertaken during the year generated funds totalling £19,438 after all associated costs deducted.
Distributions totalled £21,408. A further £2,091 was expended on Charitable events.
- FINANCE
The year was financially satisfactory. Total income after the direct costs of events was £22,615 and £23,500 was expended in fulfilling the objectives of the charity. A surplus for the year of £535 arose on unrestricted funds and a deficit of £1,500 on restricted funds, an overall deficit of £965. A summary of income and expenditure in the year can be found on page 5.
At the balance sheet date total funds held for general purposes, in line with the reserves and risk management policy of the Trustees, amounted to £3,614. With £15,000 held for restricted purposes.
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7, MANAGEMENT
TRASHRESO (connie
The trustees direct the management of the Charity's activities and the honorary treasurer maintains the financlal records of the Charity.
8. STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the trustees’ report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales required the Trustees to prepare accounts for each financlal year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and allocation of resources of the Charity for that period. In preparing these accounts the Trustees are required to:
a) select suitable accounting policies and apply them consistently;
b) observe the methods and principles In the Charities SORP;
c) make judgements and accounting estimates that are reasonable and prudent;
d) prepare the accounts on the golng concern basis unless tt Is Inappropriate to presume that the Charity will continue In operation, The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts 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 trust and hence for taking reasonable steps for the prevention of fraud and other irregularities. 9. RISK MANAGEMENT In the opinion of the trustees, the major risks to which the charity Is exposed, as identified by them, have been reviewed and systems have been established which under normal conditions should allow these risks to be mitigated to an acceptable level in its day to day operations. 10. RESERVES POLICY
It is the trustees’ policy to maintain positive cash reserves at all times, with a view to being able to meet expenditure commitments as they arise. As a general policy, expenditure commitments are not entered into until after fundraising activities have been held.
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AFor Wrightand onEsq,behalf - President of the Trustees-Nes
Miss B Funnell- Treasurer 5,~ A ___Sase
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Page 2
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Cg reg
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ny ed eee ee — a |
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ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST
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Independent Examiner's Report to the Trustees of the
Rotary Club of Hemel Hempstead Charitable Trust
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| report to the charity Trustees on my examination of the accounts of the charity for the year ended 30 June 2025.
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Responsibilities and basis of report
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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 2011 Act’).
I report in respect of my examination of the charity'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 2011 Act.
Independent examiner's statement
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Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the
extant regulations but has been withdrawn.
| understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice
effective for reporting periods beginning on or after 1 January 2015.
| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in
any material respect:
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(1) accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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(2) the accounts do not accord with those records; or
(3) the accounts do not comply with the applicable requirements conceming the form and content 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 is nat a matter considered
as part of an Independent examination.
! have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to
(2 a proper understanding of theaccounts to be reached.
Mr G D Franklin ACA
Chartered Accountant
249 Silbury Boulevard
Milton Keynes
Bucks
MK9 1NA
Date: wD). | ) - pro) 2S
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ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST BALANCE SHEET AS AT 30TH JUNE 2025
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P 2025 2024
Note E £
ASSETS
Cash at Bank:-
Trust Account 19,114.54 20,497.68
Debtors and prepayments:-
Other debtors - 30,00
19,114,54 20,527.68
LIABILITIES
Provision for crockery replacement = (20.00)
Other creditors (500.00) (928,53)
18,614.54 19,579.15
pear) alta Be permet<rleit
Represented By:
FUNDS
UNRESTRICTED FUNDS
Charitable Activities 3,614.54 3,079.15
RESTRICTED FUNDS
Future Technology Tournamounts 15,000.00 16,500.00
15,000.00 16,500.00
18,614.54 19,579.15
The Accounts were approved by the Club Council on
and signed by:
A Wright Esq. - President .
Miss 8 Funnel - Treasurer Bese-_ Fe
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ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST STATEMENTYEAR ENDEDOF FINANCIAL30TH JUNEACTIVITIES2025 |
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|TOTAL|TOTAL|
|Funds|Funds|2025|2024|
|INCOME|£|£|£|£|
|Voluntary|income:|
|Other|Donations|290.00|-|290.00|2,439.56|
|290.00|-|290.00|2,439.56|
|Activities|for|generating|funds:|
|Fund|Raising|Events|
|Christmas Wreaths|377.00|-|377.00|500.00|
|Roundabout Christmas Greetings|350.00|-|350.00|505.00|
|Easter|Egg|Project|1,158.00|-|1,158.00|2,064.00|
|Good|News Tin|743.00|-|743.00|598.00|
|Sleigh|Collections|15,296.51|-|15,296.51|17,084.15|
|Right|Royal|Celebration/Garden|Party|561.00|-|561.00|525.00|
|Chocolate Santas|1,042.83|-|1,042.83|-|
|John|F|Kennedy|School|Quiz|Night|3,418.42|-|3,418.42|2,690.17|
|22,946.76|-|22,946.76|23,966.32|
|Investment|income,|interest,|etc.:|
|Gift Aid|Refund|2,681.37|-|2,681.37|2,944.53|
|Deposit Account|Interest|205.28|-|205.28|262.90|
|2,886.65|-|2,886.65|3,207.43|
|TOTAL|INCOME|26,123.41|-|26,123.41|29,613.31|
|LESS:|Cost|of|generating|funds:|
|Cost of Events as schedule|(3,508.08)|-|(3,508.08)|(3,306.31)|
|NET|INCOME|AVAILABLE|FOR|
|CHARITABLE|PURPOSES|22,615.33|-|22,615.33|26,307.00|
|CHARITABLE|ACTIVITIES:|
|Donations as schedule|(20,908.15)|-|(20,908.15)|(23,838.01)|
|Charitable|Activities as schedule|(591.79)|(1,500.00)|(2,091.79)|(1,948.54)|
|Rotary|District|Foundation|Fund|(500,00)|:|(500.00)|(1,500.00)|
|TOTAL CHARITABLE ACTIVITY COSTS|(21,999.94)|(1,500.00)|(23,499.94)|(27,286.55)|
|Governance|Costs|
|Affiliation|Fees and|Lotteries|Licence|(80.00)|-|(80.00)|(40.00)|
|TOTAL|RESOURCES EXPENDED|(22,079.94)|(1,500.00)|(23,579.94)|(27,326.55)|
|NET INCOME/|(EXPENDITURE)|535.39|(1,500.00)|(964.61)|(1,019.55)|
|TRANSFER|BETWEEN|FUNDS|-|-|-|-|
|FUNDS BROUGHT|FORWARD|3,079.15|16,500.00|19,579.15|20,598.70|
|FUNDS CARRIED|FORWARD|3,614.54|15,000.00|18,614.54|19,579.15|
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ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST YEAR ENDED 30TH JUNE 2025
CHARITABLE DONATIONS
| CHARITABLE | DONATIONS | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| 1stBennettsEnd ScoutGroup 4th BoxmoorScouts 4th Hemel Hempstead Scouts |
320.00 320.00 180.00 |
350.00 350.00 - |
| AbbotsLangleyCarersNetwork Abbots LangleySundayLunch Club |
180.00 180.00 |
200.00 - |
| Adeyfield Free Church ApsleyPaperTrail (Frogmore Mill) |
320.00 400.00 |
350.00 571.00 |
| Aquabox/Shelter box | 2,000.00 | 2,000.00 |
| BoxmoorGood neighbours British Legion |
320.00 100.00 |
350.00 100.00 |
| CAD RadioDacorum CAD RepairShed Centre in the Park Charlie'sGift COGSAgeDacorum ConnectDacorum |
320.00 320.00 320.00 180.00 180.00 320.00 |
350.00 350.00 350.00 200.00 200.00 350.00 |
| Dacorum CommunityTrust | 1,000.00 | 600.00 |
| Dacorum Dolphins Dacorum Mencap |
180.00 320.00 |
200.00 350.00 |
| DacorumTalking Newspapers DENS Electric Umbrella Gaddesden RDA GadeValleySchool Association Galley HillSchool Girl Guiding WestHerts Guide Dogs |
180.00 1,200.00 180.00 320.00 320.00 320.00 180.00 - |
200.00 3,700.00 200.00 350.00 350.00 350.00 200.00 200.00 |
| Haywood GroveSchool | 180.00 | 200.00 |
| Headway Herts Hearing Dogsfor DeafPeople |
180.00 1,000.00 |
200.00 - |
| Heart to Herts | - | 200.00 |
| HeatherClub Hemel Hempstead DistrictScouts HertsDrug Link HertsMind Network HertsMusical Memories HertsRefugees |
180.00 180.00 180.00 180.00 180.00 - |
200.00 200.00 200.00 200.00 200.00 1,513.97 |
| HertsYoung Homeless | 180.00 | 200.00 |
| Highfield CommunityAssociation HoblettsManor School HolyTrinityChurch |
320.00 320.00 320.00 |
350.00 350.00 350.00 |
| Kings Langley Carnival Kings Langley Evergreen Club Kings Langley Football Club |
320.00 180.00 - |
100.00 200.00 350.00 |
| Leverstock Green CricketClub | 100.00 | 100.00 |
| LibertyTea Rooms | 528.15 | 563.04 |
| Manor Estate Residents Association Medical Detection Dogs |
320.00 1,000.00 |
350.00 - |
| Mercy ships | 500.00 | - |
| Monday Club | - | 200.00 |
| One ImpossibleThing Pets in need Phillipines Disabled Children Pixies HillSchool Playskill Puffinsclub Red Rubber Ball foundation Samaritans |
320.00 180.00 615.00 320.00 180.00 180.00 325.00 - |
350.00 200.00 615.00 400.00 200.00 : 325.00 200.00 |
| Signpost Counselling | - | 200.00 |
| StJohnsBoxmoor StMary's and StBenedict'sChurch Sunnyside RuralTrust |
320.00 320.00 320.00 |
350.00 350.00 350.00 |
| The Ollie Foundation Waterside Centre |
180.00 320.00 |
200.00 200.00 |
| Waterways Experiences Watford Lions Woodfield School |
320.00 320.00 180.00 |
350.00 350.00 200.00 |
| Total | 20,908.15 | 23,838.01 |
| Unrestricted Funds RestrictedFunds |
20,908.15 - |
23,838.01 - |
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ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST YEAR ENDED 30TH JUNE 2025
COSTOF EVENTS
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Sleigh collection and running costs | 1,115.95 | 1,269.84 |
| John F Kennedy School Quiz Night | 1,097.11 | 1,327.54 |
| Christmas cards | - | 28.68 |
| Easter Egg Project | 412.00 | 507.67 |
| Right Royal Celebration/Garden Party | 174.57 | 172.58 |
| Chocolate Santas | 728.45 | - |
| Crockery provision write back | (20.00) | ~ |
| UnrestrictedFunds | 3,508.08 | 3,306.31 |
COST OF CLUB'S CHARITABLE ACTIVITIES
| COST OF CLUB'S | CHARITABLE ACTIVITIES | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Kids Out! | 287.50 | 280.50 |
| Youth Activities | 150.00 | 62.28 |
| TechnologyTournament | 154.29 | 105.76 |
| Unrestricted Funds | 591.79 | 448.54 |
| TechnologyTournament | 1,500.00 | 1,500.00 |
| RestrictedFunds | 1,500.00 | 1,500.00 |
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ROTARY CLUB OF HEMEL HEMPSTEAD CHARITABLE TRUST NOTES TO THE ACCOUNTS YEAR ENDED 30TH JUNE 2025
1. ACCOUNTING POLICIES
The accounts have been prepared to give a "true and fair" view and 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 Charities SORP (FRS102) published on 16 June 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRs102) and the Charities Act 2011.
The Rotary Club of Hemel Hempstead Charitable Trust constitutes a public benefit entity as defined by FRS 102.
2. FUNDRAISING AND OTHER ACTIVITIES
A number of fund raising events were undertaken during the year generating funds totalling £22,946 Distributions made in the year amounted to £20,908 as shown on page 6.
3. TRUST TRANSACTIONS
There were no recognised gains or losses for the year other than those included in the Statement of Financial Activities.
4. FIXED ASSETS
Expenditure on fixed assets is treated as current expenditure unless it will have a material effect on the asset value of The Trust and the useful life can be ascertained with reasonable certainty.
- FUNDS
Unrestricted Funds
General activities are funded through fund raising events organised through the Rotary Club of Hemel Hempstead.
Restricted Funds
Restricted funds comprise donations received to fund future Technology Tournaments.
6. VOLUNTEERS
All fund raising activities are undertaken by Club members.
- TRUSTEES
No trustee received a salary in the year. Reimbursed expenses totalling £Nil were paid in the year.
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