REGISTERED CHARITY NUMBER: 1091507
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
FOR
ROTARY SHOEBOX SCHEME
ROTARY SHOEBOX SCHEME
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
ROTARY SHOEBOX SCHEME
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024
The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The scheme aims to serve underprivileged people of central and eastern Europe by supplying comfort and raising morale through delivering special shoeboxes filled with gifts from Great Britain and Ireland.
The scheme assists these people by transporting gifts from donors. The gifts are sent to such establishments as hospitals, children's homes, schools, community centres and long term refugee camps.
Policy
The trustees, the majority of whom must be members of clubs of Rotary International in Great Britain and Ireland, fulfil these objectives by :
a) Working with the network of clubs of Rotary International within Great Britain and Ireland plus other non Rotary based organisations and individuals to fill specially made shoeboxes with suitable gifts.
b) Encouraging these clubs to consider inviting people in their local communities to fill shoeboxes.
c) Appointing distributors in Central and Eastern Europe who are able to receive bulk loads of shoeboxes and deliver them to families and organisations where people are in great need. If possible we involve the local Rotary clubs.
d) Requiring a report to be written by the distributors giving information about the final destination and recipients of each distribution.
e) Working in partnership with other charitable organisations and individuals to maximise the effectiveness of the operation.
f) Providing continuity of supply to our overseas distributors.
g) Providing information for the people who have filled shoeboxes about the deliveries made to Central and Eastern Europe.
Public benefit
The public benefit of the scheme is to provide humanitarian aid to people in need in Eastern Europe and to spread a little happiness to those whose everyday lives are blighted by circumstance or poverty. The shoebox may be the only gift they have ever received.
The trustees also believe that there is a public benefit to the individuals who fill the boxes, especially children who experience the joy of giving and helping others who are less fortunate than themselves. Schools are particularly appreciative of this aspect of the scheme.
The trustees consider that during the year under review they have successfully achieved the objectives of providing relief for those in need and have given due regard to the guidance published by the Charity Commission on public benefit.
Volunteers
The trustees, management and helpers are all volunteers who do not receive any wages or salary.
Page 1
ROTARY SHOEBOX SCHEME
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024
ACHIEVEMENT AND PERFORMANCE
Review of operations
Working in conjunction with our long standing partner the Prison Fellowship in Cluj Napoca Romania, we dispatched 11,124 shoeboxes in July 2023. This was then followed by a further 10,530 boxes in December 2023. Needless to say they were desperately needed in Cluj and well received on arrival.
The total number of shoeboxes distributed during the year ending June 2024 was 21,654. Whilst this is a reduction on the previous year it is still a significant achievement and provides hope, joy and happiness to many families across Eastern Europe.
The trustees recognise the importance of providing good quality publicity and promotions for the Shoebox project and thanks must go to Clive Gardiner for developing an informative and attractive website. Hopefully this will continue to secure donations for the scheme.
Filled boxes are defined by category: Child - for boys and girls up to the age of 12 Teenager - for young adults Household - useful items for struggling families and something for the adults.
Child boxes, which are filled with toys, educational items and warm clothes, account for more than 45% of the total, many coming from primary school children who pass on cherished toys as gifts for children less fortunate than themselves.
Community groups, schools and businesses across the countries enjoy filling and donating the gift of a shoebox. Much of this activity is co-ordinated by local Rotarians who voluntarily give their time and expertise to support the charity. Their activities include school assemblies, presentations at Rotary and other meetings, delivering, collecting and storing boxes ready for transportation to our warehouse and generally supporting and promoting the scheme where possible. The trustees acknowledge with thanks the commitment that Rotarians and supporters give to the scheme and it is their goodwill that helps us to minimise the cost of distribution.
Clearly it is impossible to check all boxes for content and boxes are not opened during the sort process as we rely on the individuals who fill the box to ensure that it is of an acceptable quality. Unfortunately, as many as 20% of the boxes received fail to meet that standard and where it is obvious that the box content is of poor quality they are separated for future investigation. However, resources for checking and re-packing boxes are very limited and causes severe backlogs in the sorting process. The trustees re-iterate their request that whoever fills a box makes sure that it is of a quality that can be given as a gift without additional involvement. The trustees appreciate the assistance of all the volunteers at the warehouse, without whose support it would be impossible to fulfil our obligations.
The trustees are also pleased to report another accident free year at the warehouse.
Marketing is primarily through our website and Facebook and once again we thank trustee Clive Gardiner for the continued maintenance and development of the sites. Our usual promotional activities, including attendance at Rotary Conferences and speaking at Rotary Clubs, Inner Wheel Clubs and other interested organisations that were suspended during the pandemic are beginning to re-establish and we look forward to being able to promote the scheme through our traditional channels in the future.
The trustees understand the need to maintain close relationships with our distributors in Eastern Europe to ensure that shoeboxes are given to those most in need and to be satisfied that the selection process for the receipt of boxes is satisfactory. We also need to develop our distribution channels and look for new opportunities to expand the charity.
The Rotary Shoebox Scheme is supported by Rotary International in Great Britain and Ireland, is non- political and non-denominational and boxes are distributed all year round to people of all ages on a strictly humanitarian basis.
The trustees wish to emphasise that the Rotary Shoebox Scheme is not associated with any other shoebox project.
FINANCIAL REVIEW Investment policy
The trustees invest surplus funds in an interest bearing bank account until required for the charity's use.
Page 2
ROTARY SHOEBOX SCHEME
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024
FINANCIAL REVIEW
Reserves policy
The charity is a non profit making organisation and any profits earned are retained within the reserves to support future years.
The trustees believe reserves of £5,000 are sufficient to collect filled boxes from locations across Great Britain and Ireland and deliver them to a distributor in Eastern Europe should the need arise.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document dated 13 May 1997 as amended by supplemental deeds dated 22 February 2002 and 29 January 2011.
Recruitment and appointment of new trustees
The power to appoint or remove a trustee is vested in the trustees.
Organisational structure
The trustees, who meet regularly with the management of the charity, control the scheme. The majority of the trustees are also involved in the daily management of the charity.
The management positions are :
Chairman - N Danby from 1 July 2024 Chairman - J Shepley from 1 July 2023 Secretary - A Graves until 26 January 2024 Treasurer - Mrs G Danby
In addition to the trustees and a central management team, the majority of whom are Lancashire/Cheshire based, there is a team of district representatives located around Britain and Ireland whose purpose is to represent the scheme in their region and assist with aggregating filled shoeboxes.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1091507
Principal address
10 Greenshank Close Rochdale Lancashire OL11 5QE
Trustees
P Clare N B Danby (appointed 1.7.24) Dr C Ince (deceased 21.3.24) Mrs G Danby C Gardiner J K Shepley (resigned 30.6.24) A Graves (resigned 26.1.24) A S Ainsworth (appointed 7.7.23)
Page 3
ROTARY SHOEBOX SCHEME
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
A J Syddall M.A., F.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ
Bankers
CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA
ACKNOWLEDGEMENTS
The scheme could not operate without the support and goodwill of many people. In particular Rotarians and the members of Inner Wheel, Rotaract and Interact in Great Britain and Ireland who promote and co-ordinate shoebox campaigns in their local communities.
We acknowledge with appreciation the teams of Rotarians and friends who sort the thousands of boxes received into the warehouse ready for despatch.
We recognise the tremendous work carried out by Rotarians, friends and organisations across Eastern Europe who receive our boxes, identify suitable recipients and undertake the distribution, often under very difficult circumstances.
It is with great sadness that we report the passing of Rotarian Colin Ince who had been a trustee for 17 years since joining the team in 2007. He was a very active member up to the onset of his illness, mainly covering sales enquiries from across the country, especially from the Liverpool and Merseyside area.
A kind and gentle man, who was supported by his wife Cally, was committed the the Shoebox Scheme and will be missed by the whole team. We have lost a true friend and colleague.
And finally, the trustees wish to thank all the members of the shoebox team for their continued commitment and dedication to the charity.
TRUSTEES
Chairman of trustees, Nigel Danby, gave notice of his intention to resign as a trustee at the end of the financial year. John Shepley was appointed as a trustee and chairman designate to take over from 1st July 2023.
Approved by order of the board of trustees on 9 April 2025 and signed on its behalf by:
Mrs G Danby - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROTARY SHOEBOX SCHEME
Independent examiner's report to the trustees of Rotary Shoebox Scheme
I report to the charity trustees on my examination of the accounts of Rotary Shoebox Scheme (the Trust) for the year ended 30 June 2024.
Responsibilities and basis of report
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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning 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 not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A J Syddall M.A., F.C.A.
P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ
9 April 2025
Page 5
ROTARY SHOEBOX SCHEME
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations 4,094 Shoebox income 2 65,708 Investment income 3 124 Total 69,926 EXPENDITURE ON Other 46,047 NET INCOME/(EXPENDITURE) 23,879 RECONCILIATION OF FUNDS Total funds brought forward 50,191 TOTAL FUNDS CARRIED FORWARD 74,070 |
2023 Total funds £ 17,786 53,209 219 71,214 74,834 (3,620) 53,811 50,191 |
|---|---|
The notes form part of these financial statements
Page 6
ROTARY SHOEBOX SCHEME
BALANCE SHEET 30 JUNE 2024
| 2024 Unrestricted fund Notes £ CURRENT ASSETS Stocks 5 13,105 Debtors 6 750 Cash at bank 65,915 79,770 CREDITORS Amounts falling due within one year 7 (5,700) NET CURRENT ASSETS 74,070 TOTAL ASSETS LESS CURRENT LIABILITIES 74,070 NET ASSETS 74,070 FUNDS 8 Unrestricted funds 74,070 TOTAL FUNDS 74,070 |
2023 Total funds £ 4,215 75 50,901 55,191 (5,000) 50,191 50,191 50,191 50,191 50,191 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 9 April 2025 and were signed on its behalf by:
G Danby - Trustee
The notes form part of these financial statements
Page 7
ROTARY SHOEBOX SCHEME
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterling (£).
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
STOCK
Stock is valued at replacement cost as at the end of the financial year.
TAXATION
The charity is exempt from tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
The scheme does not have any restricted funds.
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 trustees continue to adopt the going concern basis of accounting in preparing the accounts.
continued...
Page 8
ROTARY SHOEBOX SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024
2. SHOEBOX INCOME
| 2. SHOEBOX INCOME |
||
|---|---|---|
| Shoeboxes 3. INVESTMENT INCOME Bank interest received |
2024 £ 65,708 2024 £ 124 |
2023 £ 53,209 |
| 2023 £ 219 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.
TRUSTEES' EXPENSES
The trustees receive expenses for the reimbursement of travelling and similar expenditure incurred on the scheme's behalf.
| 5. STOCKS Stocks 6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Amounts due for shoeboxes 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred income Provision for unreturned shoeboxes |
2024 £ 13,105 2024 £ 750 2024 £ 700 5,000 5,700 |
2023 £ 4,215 |
|
|---|---|---|---|
| 2023 £ 75 |
|||
| 2023 £ - 5,000 |
|||
| 5,000 |
continued...
Page 9
ROTARY SHOEBOX SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024
8. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||
|---|---|---|
| Net | ||
| movement | At | |
| At 1.7.23 | in funds | 30.6.24 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 50,191 |
23,879 | 74,070 |
| TOTAL FUNDS 50,191 |
23,879 | 74,070 |
| Net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 69,926 |
(46,047) | 23,879 |
| TOTAL FUNDS 69,926 |
(46,047) | 23,879 |
| Comparatives for movement in funds | ||
| Net | ||
| movement | At | |
| At 1.7.22 | in funds | 30.6.23 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 53,811 |
(3,620) | 50,191 |
| TOTAL FUNDS 53,811 |
(3,620) | 50,191 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 71,214 |
(74,834) | (3,620) |
| TOTAL FUNDS 71,214 |
(74,834) | (3,620) |
continued...
Page 10
ROTARY SHOEBOX SCHEME
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2024
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2024.
Page 11
ROTARY SHOEBOX SCHEME
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations | ||
| Donations | 4,094 | 17,786 |
| Shoebox income | ||
| Shoeboxes | 65,708 | 53,209 |
| Investment income | ||
| Bank interest received | 124 | 219 |
| Total incoming resources | 69,926 | 71,214 |
| EXPENDITURE | ||
| Other | ||
| Shoeboxes | 14,231 | 26,365 |
| Overseas transport | 7,474 | 19,587 |
| Local transport | 9,229 | 14,920 |
| Rent | 9,000 | 9,000 |
| Marketing | 835 | 813 |
| Miscellaneous expenses | 363 | 271 |
| Mileage and fuel | 1,463 | 90 |
| Subsistence | 128 | 180 |
| Bank charges | 110 | 113 |
| Shoebox goods bought | - | 151 |
| Warehouse expenses | 394 | 542 |
| Computer and software expenses | 1,800 | 1,800 |
| 45,027 | 73,832 | |
| Support costs | ||
| Governance costs | ||
| Independent examination | 1,020 | 1,002 |
| Total resources expended | 46,047 | 74,834 |
| Net income/(expenditure) | 23,879 | (3,620) |
This page does not form part of the statutory financial statements
Page 12
ROTARY SHOEBOX SCHEME C/O 10 Greenshank Close Rochdale Lancashire OL11 5QE
P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton BL1 3AJ
Dear Sirs,
ROTARY SHOEBOX SCHEME
We confirm to the best of our knowledge and belief, and having made appropriate enquiries of other trustees and staff of the charity, the following representations given to you in connection with your review of the charity’s accounts for the year ended 30 June 2024.
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We acknowledge as trustees our responsibility for the accounts, which you have prepared for the charity. All the accounting records have been made available to you for the purpose of your review and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
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We confirm that there have been no changes in the accounting policies.
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In our opinion, the accounting policies are appropriate to the charity and conform with generally accepted accounting principles. We confirm that all transactions and balances have been accounted for in accordance with these accounting policies.
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We confirm that all assets have been included in the balance sheet.
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We confirm that all assets included in the balance sheet exist.
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We confirm that the charity owns all the assets included in the balance sheet, unless otherwise stated in the accounts.
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We confirm that the cost (or value) of all the assets in the balance sheet are fairly stated.
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We confirm that all liabilities have been fully recorded in the balance sheet.
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We confirm that all liabilities recorded in the balance sheet are properly those of the charity.
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We confirm that all liabilities have been recorded at a fair value.
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We confirm that there has been no netting off of assets and liabilities.
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We confirm that all income has been fully recorded and correctly classified.
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The charity has not at any time during the year had any transactions with trustees and connected parties.
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The charity has no contingent liabilities.
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There has been no event since the balance sheet date which requires disclosing or which would materially affect the amounts in the accounts.
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The charity has not entered into any charitable commitments.
Yours sincerely Signed on behalf of the trustees
Mrs G Danby Trustee / Treasurer Date 9 April 2025