Charity Registration No. 1119688
ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
TRUSTEES, REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr B A E Stoyel
Mr T K Griffin
Mr G Blurton
Mrs M W Watson
Mr D Hands
Mr R Acland
Charity number
1119688
Principal addre55
Old Council Offices
Kinwarton Road
Alcester
Warwickshire
B49 6PB
Independent examiner
Burgis & Bullock
23-25 Waterloo Place
Leamington Spa
Warwickshire
CV32 SLA
Bankers
Lloyds Bank PIC
Alcester Branch
I Stratford Road
Warwickshire
B49 SAX
CCLA Investment Management Limited
Senator House
85 Queen Victoria Street
London
EC4V 4ET

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the accounts
9-15

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The Board of Trustees present their combined Annual Report for the year to 30 June 2024 under the
Charities Act 2011, together with the independently examined financial statements for the year, prepared
in accordance with the accounting policies set out in note I to the examined accounts.
Structure, governance and management
Rotary International in Great Britain and Ireland Disaster Recovery Trust is a Charity, registered in England,
number 1119688. The charity is governed by it's trust deed.
The charity operates from the administrative headquarters of Rotary International in Great Britain and
Ireland at Kinwarton Road. Alcester. Warwickshire B49 6BP.
The day to day running of the charity is supervised by the Chairman of the Trustees, Brian Stoyel, in
conjunction with Carol Waters. Senior Finance Manager of Rotary Intern3tion31 in Great Britain and
Ireland.
The Trustees who served during the year were:
Mr B A E Stoyel
MrT K Griffin
Mr G Blurton
Mrs M W Watson
Mr D Hands
Mr RAcland
Trustees are recruited through an open application process promoted to Rotary members from Great
Britain and Ireland, andlor recommendations by outgoing Trustees particularly appropriate when seeking
specific overseas project experience.
The Trustees h35 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.
Objectives and activities
The Charity, which was set up on 3 June 2007, receives donations from Rotarians, their clubs and members
of the public in response to non-emergency disaster appeals. It grants funding to projects run by Rotary
Clubs either in the affected areas directly. or to clubs in the UK linked to clubs in the areas affected by the
relevant disasters.

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Principle artivities
Rotary International in Great Britain and Ireland Disaster Recovery Trust responds to the need for financial
assistance and support following major disasters throughout the world. Through the resourceful
leadership of the Trustees and the enthusiastic support and participation of Rotarians, the Trust aims to
help thousands of people overcome difficulties following catastrophic events affecting their daily lives. The
Trust provides assistance. that is non-immediate. through its support of longer term projects that provide
benefits for the wider community. It is supported solely by voluntary contributions from Rotarians and
friends of the Trust.
We have referred to the Charity Commission's general guidance on public benefit when reviewing our
aims and objectives and in planning our future activities.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what
attivities the charity should undertake.
Achievements and performance
During the year to 30 June 2024, Rotary International in Great Britain and Ireland Disaster Recovery Trust
received donations to the following appeals:
Morocco Disaster Appeal Fund
Turkey & Syria Disaster Appeal Fund
General Disaster Fund
Rotary International in Great Britain and Ireland Disaster Recovery Trust paid grants out of appeal funds
towards reconstruttion of services in the communities, as follows:
Indion Flood Appeol
To support an Rl Distritt Grant to provide water filtration tanks in Colum Galor, in North Kerala to provide
safe drinking water to the low income group of families thus providing them with better and health and
hygiene
Caribbean Disaster
The balance of funds were sent to complete and decorate the Toilet Blocks in Haiti this closes the fund.
European Flood
The Construction of a small playing field with soccer court in the municipality of 5wisttal, district of
Odendorf,
Australian Bush Fire5 Appeal
To support the Buldah fire trailer

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Financial review
Principal funding Sources
Rotary International in Great Britain and Ireland Disaster Recovery Trust is dependent on funding by
voluntary donations and fundraising activities of Rotarians in Great Britain and Ireland, and no
government funding or grants are received. except for the benefits available to registered charities.
Rotarians are noted for their generosity which is very much appreciated. In addition to donations of
money, many Rotarians freely give their time to initiate and oversee projects at home and abroad set up in
conjunction with locally based Rotary Clubs.
Donations
Donations including Gift Aid in the year to 30 June 2024 totalled £164.796 {2023: £200,405). with main
contributions received in the Turkey & Syria Disaster Appeal Fund.
Investment income
Investment income. comprising bank interest, totalled £14,619 in the year 12023: £6.3441. Where
possible, the trustees have invested available funds to maximise related income.
Administration income
The trustees agreed during 2019 that a deduction of 2% from each donation received should support the
administration of the trust. They agreed to stop this during the previous year. This totalled nil in the year
12023: £5.5791.
Costs of generating voluntary income
C05t of generating voluntary income includes admini5tr3tive costs directly related to raising funds.
Staff and governance costs
Rotary International in Great Britain and Ireland Disaster Recovery Trust has no staff costs. All personnel
and administrative duties are currently carried out by staff members of Rotary International in Great
Britain and Ireland, to ensure that administrative costs are kept to a minimum and to maximise the
distribution to the intended recipients of funds raised. Governance costs include fees and other
administrative costs.
The future
It is planned that future activities will concentrate on raising funds for the General Disasters Appeal to
allow for more flexibility in applying those funds.
The Trust continues to develop links with DflD (Department for International Development) with a view to
applying for grant funding to assist with projetts in the developing countries identified by local Rotarians
and their Clubs.

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Reserves
Rotary International in Great Britain and Ireland Disaster Recovery Trust has adopted a policy to retain
unrestricted reserves sufficient to cover expected fundraising and administrative costs for a maximum of
18 months.
The current level of reserves is in excess of this policy. but the trustees wish to be able to respond to
requests for charitable grants as the need arises and to mitigate the risk of an unforeseen substantial loss
of income.
All reserves retained in the restritted donations funds are available for distribution to relevant projects.
As at 30 June 2024 the charity had unrestricted funds of £202.537 {2023- £52.3121 and restricted funds of
£444,06612023.' £444,321).
Interest earned in the year is treated as unrestricted and is available to cover fundraising and
administrative costs. Any retained excess on this fund is available for distribution by the Trustees to
specific projects under each appeal.
Plans for the future
The trustees continue to attively monitor projects relating to all areas for which funding is available, but
are also looking at opportunities to utilise the General Disaster Fund to assist communities affected by
natural disasters for which they have not specifically fundraised in any given year.
Rotary International in Great Britain and Ireland Disaster Recovery Trustees will be alert to major
humanitarian catastrophes with the aim of providing assistance where it is most needed, for longer-term
sustainable community projects.
On behalf of the board of Trustees
Mr BA E Stoyel
Trustee Chair 03 Apr 2025
Dated:

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
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 Pratticel.
The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each
financial year which give a true and fair view of the state of affairs of the charity and of the incoming
resources and application of resources of the charity for that year.
In preparing these accounts. the Trustees are required to:
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent:
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the accounts; and
prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that 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 charity and hence
for taking reasonable steps for the prevention and detettion of fraud and other irregularities.

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSfEES OF ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER
RECOVERY TRusr
I report on the accounts of the charity for the year ended 30 June 2024, which are set out on pages 7 to
15.
Respective responsibilities of Trustees and examiner
The charity's Trustees are responsible for the preparation of the accounts. The charity'5 Trustees consider
that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Att} and
that an independent examination is needed.
It is my responsibility to:
examine the accounts under settion 145 of the 2011 Act:
li1} to follow the procedures laid down in the general Directions given by the Charity Commission under
section 14515llbl of the 2011 Act; and
lili} to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such
matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit
and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the
report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination. no matter has come to my attention:
lal which gives me reasonable cause to believe that in any material respett the requirements:
{il to keep accounting records in accordance with section 130 of the 2011 Att- and
lil) to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 2011 Act:
have not been met; or
Ibl to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Burgis & Bullock
23-25 Waterloo Place
Leamington Spa
Warwickshire
CV32 SLA
3rd April 2025
Dated-

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unrestrirted Restrirted
funds
funds
Total
2024
Total
2023
Notes
Incomin
resources from
Donations and legacies
Investment income
enerated funds
140,154
14.619
24,642
164,796
14,619
200,405
6,344
154,773
Z4,642
179,415
206,749
5,579
Other incoming resources
Total incoming resources
154.773
24.642
179,415
212,328
Resources ex
ended
Charitable artivities
Grants paid
26,473
26,473
7,660
Governance costs
2.972
2,972
2,946
Total resources expended
2.972
26,473
29,445
10,606
Net incoming/(outgoing) re50urce5 before
transfers
151,801
11,831)
149,970
201,722
Gross transfers between funds
11.576)
1.576
Net income/{expenditure) for the year/
Net movement in funds
150.225
(255)
149,970
201,722
Fund balances at l July 2023
52.312
444,321
496,633
294,911
Fund balances at 30 June 2024
202.537
444,066
646,603
496,633

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
BALANCE SHEEr
AS AT30JUNE2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in hand
io
153
153
678,083
498,700
678,236
498,853
Creditors: amounts fallin8 due within
one year
li
(31.633)
12,2201
Total assets less current liabilities
646.603
496,633
Income funds
Restricted funds
12
444.066
444,321
Unrestricted funds
202.537
52,312
646.603
496,633
03 Apr 2025
The accounts were approved by the Trustees on
Mr B A E Stoyel
Trustee Chair

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2024
Accountin8 policies
1.1 Basis of preparation
The Rotary International in Great Britain and Ireland Disaster Recovery Trust is a charity registered in
England, registration number 1119688.
The charity operates from the administrative headquarters of Rotary International in Great Britain and
Ireland at Kinwarton Road, Alcester, Warwickshire, B49 6PB, which is also the registered office.
These financial statements have been prepared 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
IFRS1021" {as amended for accounting periods from l January 20191. the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FR51021 and the requirements of the
Charities Act 2011.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements 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 Practices for Charities applying FR5102 on October 2019 rather than the
version of the Statement of Recommended Prattices which is referred to in the Regulations but which
has since been withdrawn.
Funds Strurture
Unrestricted funds are those funds that can be spent at the discretion of the charity trustees for any
purpose of the charity. The fund balance represents the unexpended resources held within the fund.
Restricted funds are those funds which must be spent as income on the particular purposes as specified
by the donor.
1.2 Incoming resources
All incoming resources are recognised once the charity has entitlement to the resources, it is certain
that the resources will be received and the monetary value of incoming resources can be measured
with sufficient reliability.
Tax reclaims on donation
Incoming resources from tax claims are included in the statement of financial activities at the same
time as the gift to which they relate.
1.3 Resource5 expended
Liabilities are recognised as resources expended as soon as there is leg31 or constructive obligation
committing the charity to the expenditure. All expenditure is accounted for on an accruals basis,
classified under headings appropriate to that expenditure.

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policie5
{Continued}
Cost of generating funds
Costs of generating funds consist of the costs of generating voluntary income.
Charitable activities
Costs of charitable activities include grants made.
Grants payable are payments made to third parties in furtherance of the charitable objettives of the
trust. Grants are accounted for when the recipient has a reasonable expectation that they will receive a
grant and the trustees have agreed to pay the grant without condition.
Governance costs
Governance costs comprise all costs involving public accountability of the charity and its compliance
with regulation and good practice. These include costs related to statutory audit and professional fees
and the cost of meetings.
1.4 Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise.
10-

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policie5
{Continued}
1.5 Financial Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial instruments, and Section
12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amount5 presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors, cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transattion is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future receipts discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effettive interest rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire of are discharged
or cancelled.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only
that period, or in the period of the revision and future periods where the revision affects both current
and future periods.
11

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Donations and legacies
Unrestricted Restricted
funds
funds
Totsl
2024
Total
2023
Donations and gifts
140,154
24,642
164,796
200,405
Investment income
2024
2023
Interest receivable
14,619
6,344
Other incoming resources
Total
Total
2024
2023
Other income
5.579
Other income consists of 3 2% administration charge which is allocated from each donation received.
12-

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Total resources expended
Other
Grant
funding
Total
2024
Total
2023
costs
Charitable activities
Grants
aid
Grant funding of activities
26,473
26,473
7,660
Governance costs
2,972
2,972
2,946
2.972
26,473
29,445
10,606
Governance costs includes payments for independent examiner's fees of £2,34012023.' £2,220).
Grants payable
Totsl
2024
Grants:
Caribbean Hurricane Appeal
Indian Flood Appeal
Australian Bushfire Appeal
European Flood Appeal
588
15,200
9,670
1,015
26,473
The major grants awarded from three of the Appeal Funds in operation were as follows:
Indian FloodAppeal
To support an Rl District Grant to provide water fillration tanks in Colum Galor, in North Kerala to provide safe
drinking water to the low income group of families thus providing them wlh better and health and hygiene.
Caribbean Disaster
The balance of funds were sent to complete and decorate the Toilet Blod(s in Haiti this doses the fund.
Eumpean Flood
The Construction of a small playing field wth sO￿r court in the municipality of Swisttal, district of Odendorf.
Australian Bush Fires Appeal
To support the Buldah fire trailer.
13-

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Grants payable
{Continued}
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or reimbursed
expenses during the year12023: £317 reimbursed travel expenses).
Employees
There were no employees during the year.
10 Debtors
2024
2023
Interest receivable
153
153
11 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Grants payable
Accruals
2,820
26,473
2,340
2,220
31,633
2,220
14-

ROTARY INTERNATIONAL IN GREAT BRITAIN AND IRELAND DISASTER RECOVERY
TRUST
NOTES TO THE ACCOUNTS {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
12 Restricted funds
The income funds of the charity include restritted funds comprising the following unexpended
balances of donations and grants held on trust for specific purposes:
Movement in funds
Incoming Resources Transfer from Balance at 30
resources
expended unrestricted
June 2024
income
Balance at I
July 2023
UK & Ireland Flood Appeal Fund
Indian Flood Appeal Fund
Caribbean Hurricane Appeal Fund
Cyclone Idai Appe31 Fund
European Flood Appeal Fund
Australian Bushfire Appeal Fund
Turkey Disaster Appeal Fund
Turkey & Syria Disaster Appeal
Fund
Pakistan Disaster Appeal Fund
Morocco Disaster Appe31
133.907
57.096
588
133,907
41,896
(15,2001
15881
41.977
1.014
9,671
2,898
41,977
(1.0141
(9,6711
2,898
101,234
95,936
15.109
117
116,460
97,395
9,533
1,459
9.533
444,321
24,642
{26,4731
1,576
444,066
13 Analysis of net assets between funds
Unrestrirted
funds
Restricted
funds
Total
Fund balances at 30 June 2024 are represented by:
Current assets
207,697
131,633)
470,539
678,236
(31.633)
Creditors- amounts falling due within one year
202,537
444,066
646,603
14 Related parties
During the year there were no related party transartions.
15-