Docuslgn Envelope ID.. D5499731_3CDC498048A1_5264FF7ABCAO Charity registi?tion number., 1125712 Rotary Club of Canterbury Sunrise Trust Fund Annual Report and Financial Ststements for the Year Ended 30 June 2024
DoeJJslgn Envelope ID". D5499731-3CDC4980.88A1-5264FF7ABCAO Rotary Club of Canterbury Sunrise Trust Fund Contents (continued) R¢feren¢e and Administrative Details Trustccs, Report Statement of Tivstees, Responsibilitie5 Independent Examinerfs Report ststement of Financial Activities Balance Sheet Notes to the Financial Statements 7t09
DoGuslgn Envelope ID.. D5499731-3CDC4960-88AI-5264FF7ABCAO Rotary Club of Canterbury Sllnrise Trust Fund Reference and Administrative Details Trustees Mr Jarle Stephen Ronald Tatt Gary Robinson Petei. Woolnough Gillian Sissons Pauline Davis Charity Reg15tration Number 1125712 Prlncipal Office Neames Hoppers Oast. Hatch Lane Chartham Hatch CaThlei'bury Kent CT4 7LP Independent Examlner Batchelor Coop Chartered Accountant The Ncw Barn Mill Lane E&stiy Sandwich Kent CT13 OJW Page I
Docusign Envelope ID.. D5499731-3CDC4980-88A1-5264FF7ABCAO Rotary Club of Canterbury Sunrise Trust Fund Trustees, Report The trustees pl.ent the annual I'epoit togethei. with the financial statements ot the chai'ity toi. the yeai. ended 30 June 2024. Objectives and activities Publle bemejli Raising funds for the purpose of grant making foi- the I'elief of the poor and needy Thc tiwstees confim that they have complicd with the I'equirements of section 17 of the Charitics Act 201110 have due 1'eg.d lo the publi¢ benefit guidance published by the Chai'ity Commission foi. England and Wales. Achlevejnents and performance During the year the Rotary Club of Cantei'buiy Sunrise oi'ganised a number of events with the specific purpose of raising funds for the Charity to et)able il to make 81.ants to othei. charitable organisations. The events held included Chai'ity Christm8s Street Collections ai'ound Canterbury over a period of two weeks wit]) Santa on his float and an environmental project with a local school. In addition a global grant was appi'oved with funds being raised by the club itself and supported by funding from other paits of Rotary. Finaneial review During the yeai- the rharity donated a total of £21:799 (pi'ioi. ycar £6,555) Policy on reserve The Charity does not maintain rcserves. there is no requirement as it has no ongoing commitments other than for th¢ Global Grant. Structure> governance #nd management Nature ofgovernlng documenl The Charity was fornied on 25 June 2008 by the Rotary Club of Cantei'buiy Sunrise and registei'ed with teh UK Charity Commissioners on 4 September 2008. The trust Was created by a dccd dated 25 June 2008. Recruitmenl and appointment of Irustees The trustees al'e nom)ally the Pi-esident. the Seci'elaiy and the Ti'easurer of the Club. The winual report was appi'oved by the Iivstee5 of the cliarity on 3 February 2025 and signed on its behalf by.. Mi. Jai'le Stephen Ronald Tati Truslee Gary Robinson Trustee Page 2
Docusign Envelope ID.. DS499731-3CDC4980-86A1-5264FF7ABCAO Rotary Club of Canterbury Sunrise Trnst Fund Statement of Trustees, Responsibilities The tii]stees air I'esponsible toi. pi'eparing the ti'ustees, I'eport and the tinancial statements in accoi-dance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pi?ctice) and applicable law and regiilations. The law applicable to charities requii'es the trustees to prepai-e financial statements for each financial year which giiie a Ii'ue and fair view ol- the slate ol. atfairs ot Ihe chai'ity and ot. the incoming resources and application of resoui'ces of the charity for that period. In prepai'ing these financial statements, the ts'ustees ui-e i'equired Éo= select SLiilable accounting policies and then apply them cottsi8tently' observe thc methods and pi'inciples in Ihe Charities SOIIP- make judgements and estimates thai al'e I'easonable and prudent,. state whethci. applicablr accounting 51andai.ds hav¥ bccn tollowcd, subject to material dcpai'tures disc105cd and explaincd in the finanLial statements. and pi'epai'c the financial 8tatemenls on the going concern basis unles.8 it is inappi-npriate to prcsume tlidl Ihc chdi'ily will continue in business. The tl'Ubl¢cs arc i-esponsiblc foi- keeping propel- accounting i-ecords that disclose with i'casonable accuracy at any timc Ihc finanLial position af thc chai'ity and cnablc them lu cnsui-e that lh¥ financial statcmcnts comply with the Charities Act 2011, the Chai'ities (Account8 and Reports) Rcgula¢ion8 2008, and the provisions of the constitution. Th¢ triislees e also responsible foi. safeguarding the a33Ct4 ot- the chai-ity and hence for taking reasonable steps for the pi'evention and detection of fraud and othei. iri'egula]'ities. The trustses are responsible lor the maintenanc¢ and integrity of Ilie corpoi'ate and financial information included on the charitable cornpany's website. Lcgislalion govei-ning the pi-epai'ation and dissemination of tinancial statements may dityer trom legislation in other jurisdictions. Appi'oved by the trustees of the chw'ity on 3 February 2025 and signed on its behalf by.. Mi. Jarle Stephen Ronald Tatt Trustee Gary Robin50n l-rustec Page 3
Docuslgn Envelope ID.. 05499731.3CDC4980-88A1-5264FF7ABCAO Rotary Club of Canterbury Sunrise Trust Fund Independent Examinerts Report to the trustees of Rotary Club of CAnterbury Sunrise Trust Fund I report to the tivstees on my examination of the accounts of Rotaiy Club of Canterbury Suttrise Tiwst Fund for the year ended 30 Junc 2024. Responsibilities and basis of report As the chai'ity trustees of Rotaiy Club of Cantei'bury Sunrise Trust Fund you are responsible foi- the pI-ep.aÈ10n of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I i-eport in respect of my examination ot the Rotaiy Club ot Canterbury Sunrise Tiwst Fund's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's statement I have completcd my cxamin&lion. I cunfinn that no matei'ial maltei's have come to my attcnlion in connccti(Trn with the examination giving mc cause lo bclicve that in any material respect.. acwunting records wcre not kept in respect of Rotary Club of Cantci-bury Sunrisc Trust Fund as required by section 130 or¢h¢ Act. or 2. the accounts do not accord wi¢h those recoi-ds. or 3. the accounts do no¢ wmply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Repor¢s) Regulations 2008 other than any I'equiremenl that the accounts give a 'true and fair view, which is not a matter considered as pait of an independent examination. I have no concerns and have ¢ome acros5 no other 11]alters in connection with the examination lo which attention should be drawn in this repoil in ordei. to enable a pixTrpei' undei-standing of the accounts to be re8¢hed. Mai-k Batcheloi. Chartered Accountant ICAEW The New Barn Mill Lane Eastsy Sandwich Kcnl CT13 OJW 4 F ebruary 2025 Page 4
Docusign Envelope ID.. D5499731-3CDC4980-88A1-5264FF7ABCAO Rotary Club of Canterbury Sunrise Trust Fund Statement of Financial Activities for the Year Ended 30 June 2024 Uni'estrlcted runds Restricted funds TotAI 2024 Note Income and Endowmettts from: Donations and legacie5 Total income 7,512 62.549 70,061 7,512 62,549 70,061 Expenditure on: Raising tunds Charitable activities (2,062) (2,632) {2,062) {21,7991 119,167) Total expenditure 14.694) 19,1671 (23.861) Nel income Gross transfers between funds 2,818 (3,162) 43,382 3,162 46,200 Nel movcment in fund5 1344) 46,544 46,200 Reeon¢iliAtion of fund5 Total funds bi'ought toi'ward 1,024 4,988 6.012 Total fvnds caiTied foiThvai'd 680 Unrestrieted funds 51,532 Restrlcted funds 52,212 Total 2023 Note Tncome And Endowments from: Doiiations and legacies Total income 2,669 11,054 13,723 2,669 11,054 13,723 Expenditure on: Raising tunds Chai'itable activities (3,115) 13,847) (3,115) 16,555) 12,7081 Total expenditure (2,708) 16,962) 19,670) Nel lexpendilure)/income (39) 4,092 4,053 Net movement in funds (39) 4,092 4,053 Reconciliatlon of fynd5 Total funds biought forward Total fuiids carri¢d forwai'd 1,064 896 1,960 1,025 4,988 6.013 All of the chai'ity's activities dei'ive fi'om continuing opei'ations durin8 the above two periods. The funds breakdowt) foi. 2023 is shoivn in note 6. The notes on pages 7 to 9 foi'm an integral pait of these financial statements. Page 5
DorJJslgn Envelope ID.. D5489731-3CDC4980-68A1-5284FF7ABCAO Rotary Club of Canterbury Sunrfise Trust Fulld Olegistration number: 1125712) Balance Sheet as at 30 June 2024 2024 2023 Note Current assets Cash at bank and in hd 52,212 6,176 Credltors.. Amounts falling due wlthln one year (163) Net assets 52.212 6,013 Funds of the charlty: Restrl¢ted Income funds Restricted fjjnds 51,532 4,988 Unrestricted Income funds Unrestricted fund5 680 1.025 Total funds 52.212 6,013 The financial statements on page5 5 to 9 w¢r¢ approved by the trus¢ccs, and authorised for issue on 3 Fcbruaiy 2025 and signed on their behalf by.. Mr Jarle Stephen Ronald Talt Trustee Gary Robinson Trustee The notes on pages 7 to 9 forni an integral part of these financial statem¢nts. Page 6
Docusign Envelope ID.. 05499731-3CDC4980-88A1-5264FF7ABCAO Rotary Club of Canterbury Sunris¢ Trust Fund Notes to thc Financial Statemcnts for the Year Ended 30 June 2024 l Accounting policles Statement of Compliance The financial statemcnts have been prepared in accoi'dance with the second edition of the Charities Statement of Recommended Practice i.8sued in October 2019. the financial Rcporting Standard applicable in the United Kingdom and Republic of Ii'eland {FRS 102) and the Charities Act 2011. Basis of preparatlon Rotary Club of Canterbury Suni'ise Trust Fund meets the definition of a public benefit entity under FRS 102. The ac¢out)ts (financial statements) have been pi-epared under the liistoi'ical cost convention with items recognised at cost or transaction value unless othenvise slated in tiie I'elevant notels) to these accounts. Going concern The tiwstces considcr thaL thei'c are no malcrial uncertainties about the chai'ity's abi lity to continue as a going concern. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide col'e funding or are of a general i)ature is recogttised when the charity ha5 entiilement to the income, it is pi'obable that the income will be received and the amount can be measured wilh sufticienl reliability. Donrttlons legacies Donations and legacies are I'ecognised on a receivable basis when receipt is probable and thc amount can be reliably measured. Grunts receivable Grants are recognised when the charity has an entitiemenl to the funds and at]y conditions linked to the grants have been met. Whei'e pei'foi'mance conditions al'e attached to the gi'ant and al-e yet to be met, the income is I'ecognised as a liability and included on the balance slieet as defcri-ed income lo be released. Expenditure All expLnditiii'e is I'cco4ni$ed once there is a legal oi. consti'uclivL' obligation to that expendilure, it is probable scttlcineiil is requii'cd anLI the amount can be mcasui'ed I'elial)ly. All cosls al'e allocated to the applicable expenditure headin8 that aggi'egale similai. costs lo that categoiy. Where costs cannot be directly attj'ibuted to particular headings they have been allocated ot) a basis consistent with the use of resources, with centrnl stalT io.%ts al l(ILulLd on the l?asis of time spent, and dLPI-Lciaiion Lliaige5 allocated on the poi'tion of the asset's use. OtliLyI' SUI)pofL costs al-e ul locatcd based on the spi'eiid 0l'.slatt- Losts. RalslngfuN(Ls These are costs incuri'ed in attracting voluntary income, the management of investments and those incurred in Ii'ading dcliviLies Lhat I'aise I'unds. Churildble nctivili Charitable expendiwre L'llmpi'ises thosc costs inciii-IEd by the charity in the delivery of its activities and service5 foi. ils bencliLiafics. li incliides both cos15 that can be allocated dii-ectly to such activilies and those costs of an indii'ect nature necessary to support them. Page 7
Docusign Envelope ID.. D5499731.2CDC4g80-86A1-5264FF7ABCAO Rotary Club of Canterbury Sunrise Trust Fund Notes to the Financial Statements for the Year Ended 30 June 2024 (continued) Granlprovisions Provisions for gi'ants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount ot 8rant payable. Taxation The charity is considered to pass the iests sel out in Paragi'aph I Schedule 6 of the Finance Act 2010 and therefore IL meets the definition of a charitable company lor UK coi'poi'alion tax purposes. Accordingly. the charily is potentially exempt from taxation in respect of income or capita] gains reLeived within categories covcrcd by Chaplcr 3 Puit I l of the Corpoi'ation Tax Act 201 O oi. S¢Llion 256 ot. the Taxation of Chai-gcable Gains Act 1992, to the extenL that such incomc or gains arc dpplied exclusively to charilablc purwses. Cash alld cash equiv&lents Cush and cash equivalcnts COTnpi"ise cash on hand and call dcposits, and othei. short-term highly liquid invcstment5 ihat 'e readily convcrtiblc lo a known Ount of cash and arc subject to an insignificant ri.sk of change in value. Fund Structure Unrestricted incom¢ fund5 are general funds that are available foi. use at the trustees discretion in furtherance of the objectives of the charily. R¢sti'icted income funds are IF]ose donated for use in a particular area or foi. specific purposes. the use ofwhich is resti'icled lo that area or pui'pose. 2 Income from donatlons and legacies Unrestricted funds General Re5trlcted funds Tot¥l funds Donations and legacies. Donations from individuals Gi'ants, including capital gi-ants. Grants Ii'om other charilies 7,512 26,204 33.716 36.345 36,345 Total for 2024 7,512 62,549 70.061 Total for 2023 2.669 11,054 13.723 Page 8
Docusign Envelope ID.. D5499731-3CDC49888A1-524FF7ABcAO Rotary Club of Canterbury Sunrise Trust Fund Notes to the Financial Statements for the Year Ended 30 June 2024 (continued) 3 TaJAtion The chai-ity is a registei'ed charity and is theiEfore exempt fiom taxation. 4 Cash and cash equlv#lents 2024 2023 Cash at bank 52,212 6,176 5 Creditors: amount5 falling due wlthin one year 2024 2023 Othei. ci-editoi 163 6 Funds Balance at 30June 2024 Balance at I July 2023 Incoming resources Resources expended Transfers Unrestricted funds Gencral 1,024 7,512 (4,694) (3.162) 680 Restricted fund5 4.988 62,549 (19,167) 3,162 51,532 Total funds 6,012 70.061 (23,861) 52.212 Balance al I July 2022 Incoming resources Resources expended Balance at 30 June 2023 Unrestrlcted funds Gcneral 1,064 2,669 {2,708) 1.025 Restricted fund5 896 11,054 (6,962) 4,988 Total funds 1,960 13,723 (9,670) 6,013 Page 9