Compally registration number 10213270 (England and Wales)
Charity registration number 1168314 (England and Wales)
ROTARY CLUB OF HODDESDON BENEVOLENT FUND LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Tru5tee5
H.A. Connor
J. Hiscock
J. Glover
D. Johnston
D. Waddington
(Appointed 12 May 20251
(Appointed 12 May 20251
Charity number
168314
Company number
10213?70
Registered office
37A High Street
Hoddesdon
Hertfordshire
ENII 8TA
Independent examiner
HB A¢¢ountants
28 Plumplon House
Plumpton Road
Hoddesdon
Hertfordshire
ENII OLB
Bankers
Barcla)'s Bank plc
78 Tumers Hill
Cheshunt
Herts
EN8 9BW

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to ihe financial statements

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 30 JUNE 2025
The trustees present their annual report and financial statements for the year ended 30 June 20?5.
The accounts have been prepared An accordance with the accounting policies set out in note I to the accounts and comply
with the Charity's trust deed, Ihe Companies Act 2006 and '"Accounting and Reporting by Charities: Siatement of
Recommended Pra¢ti¢e applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)," (as atnended for accounting periods coinmencing from l January
2016)
Objectives and activities
The Charity's object is to or for the relief of the ptKTrr and needy or for the benefit of such other charitable institution5
societies and objects as the Club shall in duly consiiluted meeting from time to time direct.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity
should undertake.
The Charity has no premises or employees and all of its aclivities are carried out on a volunlary basis by members of the
Rotary Club of Hoddesdon.
Achievements and performance
The Charity basically functions through three service committees, being-.
Community Service - Providing assistance and. where appropriate: financial support to the local community-
International Service - Providing activities and, w'here appropriate. financial 5UPPOrt on an international scale, particularly in
disaster areas;
Vocational Service - Working with local schools, businesses and others on vocaiionally linked projects.
All of the three committees set out above carried through relevant projects in the year.
The year has seen three main fundraising events, being the Celebrity Evening, Christmas Street Collection and 200 c.lub.
Gift Aid produced £2,362. Additionally, a local rim) of solicitors donated their unclaimed clieni ledger balances of £3,264.
The largest donations were to Shelterbox £4,750, Rotar)- Foundation £2,146, Carers in Hertford £2,000, Friends of St Cros5
School £3,300, H&B Health £?.000, with no other amounts in excess of £2.000.
Financial review
It has been the policy of the Charity thai unrestricied funds which have not been designated for a specific use should be
maintained at a level equivalent to four month's expenditure. The Irustees consider thal reserves at ihis level would ensure
that, in the event of a sionificant drop in funding, the!, would be able lo continue the Charilv's activities whilst Consideration
is given to wa}'s in which additional funds may be rdised. Additionally. the level of funds has been considered at a meeting
of Committee Chairn]an and Council Members.
Unrestricled funds stood at £12.821 as at 30 June 2025. This was considered to be reasonable in view of ihe unpredirtable
results of fundraising and additional payments to meet "emergency, needs in the UK and abroad. The restricted and
unrestricted funds w'ere below. the upper limit for grant applications applied to by Borough of Broxbourne. It was
unanimously agreed to relain the present level of funds.
The truslees have assessed the major risks to which the Charity is exposed, and are satisfied thal systems are in place to
mitigate exposure to the major risks.
Structure* governance and management
The Charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law. and who served during the year and up to the date
of signature of the financial slatements M'ere-
H.A. Connor
J. Hiscock
J. Glover
D. Johnston
D, Waddington
IAppointed 12 May 2025)
{Appointed 12 May 2025)
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £ l in the event of a winding up.

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 30 JUNE 2025
The trustees, report ivas approved by the Board of Trustees.
H.A. Connor
Trustee
Dated=

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROTARY CLUB OF HODDESDON BENEVOLENT FUND
LIMITED
I report to the irustees on my examination of ihe financial s(atements of Rolary Club of Hoddesdon Benevolent Fund
Limiled (the Charity) for the )'ear ended 30 June 2025.
Responsibilities and basis of report
As the Irustees of the Charity land also ils directors for the purposes of company law). you are responsible for the
preparation of ihe financial statemenls in accordance with the requiremenls of the Companies Aci 2006.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the
Companies Act 2006 and are eligible for independent examination. I report in respect of examination of the Charity'5
financial statements carried oul under section 145 of the Charities Act 2011. In carying out my examination I have
followed the Direclions given by the Charity Commission under section 145(51(b} of the Charities Aci 2011.
Independent examiner's statement
I have completed my examina(ion. I confimi that no matters have come to my attention in conneclion with the
examination giving me Cause to believe that in any material respect..
accounting records ￿ere not kept in respect of the Charity as required by section 386 of the Companies Art 2006.
the financial statements do not accord wilh those records- or
the financial slatements do not compl). with the a¢¢ountino requirements of seclion 396 of the Companies Act 2006
other than any requirement that the financial statements give a true and fair vieiv. which is not a matter considered a5
part of an independent examination- or
the financial statements have not been prepared in accordance with the method5 and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial
statements in accordance wilh ihe Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102).
J have no concerns and have Come across no other matters in connection with the examination to which attenlion should
be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Keith Grover
for and on behalf of HB Accountants
28 Plumpton House
Plumpton Road
Hoddesdon
Hertfordshire
ENII OLB
Dated=

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUIVE 2025
Unrestricted
Restricted
Totgl Unrestricted
Restricted
Total
funds
2025
funds
2025
funds
2024
fund5
2024
2025
2024
Notes
Income from:
Donations and legacies
Charitable activities
Fundraising
12,861
715
16,810
1,386
14,247
715
16,810
17,544
212
17,573
8,035
25,579
212
17,573
Total income
30,386
1.386
31,772
35,329
8,035
43,364
Expenditure on:
Raising funds
Charitable activities
10,731
21,411
3.308
500
14,039
21,911
12,393
20,968
3,868
3,913
16,261
24,881
Total expenditure
3.808
7,781
41,142
Net ineomel(expenditure)
(1.756)
(2.422)
(4,178)
,968
254
2,222
Transfers between funds
1.000
(1.000)
(241)
241
Iyet movement in funds
{756)
13,422)
(4,178)
,727
495
2,222
Reconciliation of funds:
Fund balances at l Jul
?024
13,577
19.885
11.850
5,813
17,663
Fund balances ai 30 June 2025
12,821
2,886
15,707
13,577
6,308
19,885
The statement of financial activities includes all gains and losses Tecognised in the year. All income and expenditure derive
from continuing aciivities.

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
BALANCE SHEET
ASAT30JUNE2025
2025
2024
Note5
Current assets
Debtors
Cash at bank and in hand
12
531
15,176
864
19,021
15,707
19,885
Net current assets
15,707
19,885
The funds of the Charil).
Restricted income funds
Unrestricted funds
13
14
2,886
12,821
6,308
13,577
15,707
19,885
The company is entitled to the exemption from the audit requirement contained in seclion 477 of the Companies Act 2006, for
the J'ear ended 30 June 20?5.
The director5 acknoivledge their responsibilitie5 for complying with the requirements of the Companies Act 2006 with respect
to accounting records and the preparation of Iinancial statements.
The members have not required the company io obtain an audit of its financial statements for the year in question in accordance
with seclion 476.
These financial s(atements have been prepared in accordance with the provisions applicable to companies subject to the small
ompanies regime.
The financial statements were approved by the truslees on .........................
H.A. Connor
Trustee

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
Aeeounting policies
ChAritv information
Rotatv Club of Hoddesdon Benevolent Fund Limited is a Private compan}, limited by guarantee incorporated in England
and Wales. The registered office is 37A High Street. Hoddesdon. Hellfordshire. ENI18TA.
1.1 Aeeounting convention
The accounts have been prepared in accordance with the Charity's articles of association. the Companies Act 2006 and
'Accounting and Reporting by Charities.. Stalemeni of Recommended Practice applicable lo charilies preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021"
(as amended for accounting periods commencing from l January 20161. The Charity i5 a Public Benefit Entity as defined
by FRS 102.
The Charity has taken advantage of the provisions in ihe SORP for charities applying FRS 102 Update Bulletin I not to
prepare a Statement of Cash Flows.
The financial statements are prepared in sterlin& which is the fijnctional currency of the Charity. Monetary amounts in
these financial stttements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies
adopled are set oui below.
1.2 Going concern
At the time ofapproving the financial stalements, the Irustees have a reasonable expectation thal the Charity has adequate
resources to conlinue in operational exislence for the foreseeable future. Thus the trustees continue to adopt the going
concern basis of accounting in preparing the financial statements.
IJ Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subjecl to specific condilions by donors or grantors as lo how they may be used. The purposes and
uses of the restricted funds are Set out in the note5 to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4 Incoming resources
Income is recognised ivhen the Charity is legally entitled to it after any performance conditions have been met, the
amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the
donalion, unless perfomiance conditions require deferral of ihe amount. Income Lqx recoverable in relation to donations
received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Resourees expended
Expenses in the financial ststements as they become payable. Expenses include VAT where applicable as the Charity
cannot reclaim it.
1.6 Cash and cgsh equiN'alents
Cash and Cash equivalenls include cash in hand, deposits held at call with banks, other short-term liquid investments with
original maturities of three months or less, and bank overdrdfts. Bank overdraft5 are shown ivithin borrowings in current
liabilities.

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Accounting policies {con¢inued)
1.7 Financial instruments
The Charity has elecied to applv the provisions of Section I I 'Basic Financial Inslruments, and Section 12 '0ther
Financial Instruments Issues, of FRS 102 to all of its financial instrument5.
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 amounts presented in the financial statements, when there is a
legally enforceable right to sei off the recognised amounts and there is an intention to settle on a net basis or to realise the
asset and seltle the liability simultaneously.
B￿1cfl￿a￿Clal assels
Basic financial assets. M'hich include debtors and cash and bank balances. are initially measured at transaction price
including transaction costs and are subsequently. carried at amortised cost using the effective inlerest method unless the
arrangenient constitutes a financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of inierest. Financial assets classified as receivable within one year are not amortised.
Bosicfinancial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the
arrangement constitutes a financing transaction. wheTe the debt instrument is measured at the present value of the future
payments discounled at a market rate of interest. Financial liabilities classified as payable wiihin one year are not
amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in ihe ordinary course of operations
from suppliers. Amounts payable are c1&5sified as current liabilities if pa)Tment is due within one year or less. If not, they
are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently
measured al amortised cost using the effective interest meihod.
Derecognilion offinancial liabilities
Financial liabilities are derecognised when the Charity s contractual obligations expire or are discharged or cancelled.
Critical accounting estimates and judgements
In the application of the Charity's accounting policies, the trusttts are required to make judgements, estimates and
assumptions about the carrying amount of assets and liabililies 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 mav differ from these estimates.
The estimates and underlyino assumptions are revi•Ned on an onooing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised where the revision affects onl) that period, or in the period of
the revision and future periods where the revision affects both Cu￿ent and future periods.

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Donations
Unrestrieted
fullds
Restrieted
funds
Total
Total
2025
2025
2025
2024
Donations and gifts
12.861
.386
14.247
25,579
For the year ended 30 June 2024
17,544
8,035
25,579
Charitable activities
2025
2024
Other income
715
212
Fundraising
Unrestrieted
funds
Toial
2025
2024
Fundraising evenls
16,810
17,573
Raising funds
Unrestricted
funds
Restricted
funds
Total
2025
Total
2024
Fundraising costs
16,261

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
Charitable actii'ities
2025
2024
Grant funding of activities Istt note 8)
21,911
24,881
Anal)'si5 by fund
Unrestricted funds
Restricted funds
21,411
500
20,968
3,913
21,911
24,881
Grants payable
2025
2025
Grants to institutions-
Rotary Foundation U.K.
Herts and Essex Air Ambulance
Help for Educalion
H&B Health
Friends of Hoddesdon FC
Carers in Hertford
Hoddesdon Christmas Parcels Scheme
Rotary Clubs
Roselands Primary School
Fiends of St Cross School
Cauldwell Youth
George Fuller Club
Shelterbox
Other
2,146
400
850
2,000
2,291
400
550
500
,000
2,000
550
2,000
500
,000
900
1.600
2,000
950
2,975
4,900
3.300
750
4,750
3,885
21,581
20,616
Grants to individuals
330
4,265
21,911
24,881
Trustees
None of the trustee5 (or any persons connected with them) received any rernunerdtion or benefits from the Charity during
the year.

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
io
Employees
The average monthly number of employees during the year was=
2025
Number
2024
Number
Total
There were no etnployees whose annual remunerdtion w&s more than £60,000.
li
TAxAtion
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12
Debtors
2025
2024
Amounts falling due within one year:
Other debtors
531
864
13
Restrieted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to
specific conditions by donors as to how they may be used.
At l Julv 2024
Incoming
resources
Resources
expended
TransfersAt 30 June 2025
H&B Health
Special Projects
Spring Event
Dinant Joini Project
500
586
300
(500)
(465)
(2,843)
2.443
2.865
1,000
2,564
322
(1,000)
6.308
.386
(3,808
(1,000)
2,886
Previous year:
At l July 2023
Ineoming
resources
Resources
expended
TransfersAt 30 June 2024
Technology Tournamenl
Special Projects
Spring Event
Dinant Joini Project
?56
2,736
1,8?1
1,000
1,414
3.621
3,000
(1,911)
(3,914)
(1,956)
241
2,443
2,865
,000
5.813
8.035
(7,781)
241
6,308
10-

ROTARY CLUB OF HODDESDOIN BENEVOLEINT FUND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
14
Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to
specific conditions by donors and grantors as to hoTh' the). may be used. These include designated funds H'hich liave been
set aside out of unrestricted funds by the trustees for specific purposes.
A¢ l Jul). 2024
Incoming
resources
Resources
expellded
TransfersAt 30 June 2025
General funds
13,577
30,386
(32,142)
1,000
12,821
Previous year:
At l Jul). 2023
Incoming
resource5
Resources
expellded
Transfers.4t 30 June 2024
Generdl funds
11,850
35,329
(33,361)
(241)
13,577
15
Analysi5 of Det assets between funds
Unrestricted
fullds
2025
Restricted
funds
2025
Total
2025
At 30 June 2025:
Current assets/(liabilities)
12,821
2,886
15,707
12,821
2,886
15,707
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 30 June 2024:
Current assetsl(liabilities)
13,577
6,308
19,885
13,577
6,308
19,885
16 Related party transactions
There were no disclosable related party transactions during the year (2024- none).
11