Rotary Club of Gloucester Quays Financial Statements Year Ended 30 June 2025 Charity registration number 1170196 Rotsry Club of Gloucester Quays Financial Statements Year Ended 30 June 2025 Independent Examinerfs Report to the Trustees of The Rotary Club of Gloucester Quays I report to the trustees on my examination of the financial statements of The Rotary Club of Gloucester Quays for the year ended 30 June 2025. Responsibilities and basis of report The charitys trustees are responsible for the preparation of the accounts. The charitys trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that independent examination is required and requested by the trustees. The charitys gross income exceeded £25,000. Having satisfied myself that the charity is not subject to audit under company law and is eligible for examine the accounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Commission to state whether particular matters have come to my attention. Basis of the independent examinerfs report My examination was carried out in accordan￿ with the General Directions given by the Charity Commission. An examination indudes 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 procedures 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 statements below. Independent examinerfs statement In connection with my examination, no matter has come to my attention: I have completed my examination. I confimi that no matters have come to my attention in connection with the examination, giving me cause to believe that in any material respect: 1) accounting records were not kept in respect of the trust as required by section 130 of the 2011 Act; or 2) the financial statements do not accord with those records: or 3) the financial statements 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 cOn￿mS and have come across no other matters in connection with the examination to which attention should be drawn in the report, in order to enable a proper understanding of the financial statements to be reached. Holly Siddall AFA MIPA iLex Accountancy Services Ltd Units 1 & 2, Steadings Business Centre Maisemore, Gloucester GL2 8EY Dated: 2410312026 Rotary Club of Gloucester Quays Charity registration number 1170196 Financial Statements Year Ended 30 June 2025 Trustees Annual Report The Management Committee present their report for the year ended 30 June 2025. Structure, Governance and Management The Rotary Club of GIOu￿ster Quays received its charter from Rotary Intemational in 2009 and applied for charitable status in 2016. It is governed in accordance with its trust document and accordingly has appointed a Management Committee to assist the trustees in overseeing its operations. Objectives and Activities As a dub within Rotary in Gloucester, the charity runs fundraising events and assists other organisations in doing so. The funds are donated to other local, national and intemational charities. In addition. fvnding is allocated to the support of individuals whose activities are to the betterment of a section of the local community. The Charity organised a number of events which were primarily for the purpose of fundraising but in addition, brought together different sections of the local community. In 2025, these induded The Gloucester Beer Festival, The Gloucester 1 Ok run and a Comedy Night. A total of £65,937 was raised from activities during the year from such events. Public Benefit The Management Committee has considered the Charity Commission's guidan￿ on public benefic in planning the activities undertaken by the Rotary Club of Gloucester Quays. Each financial year. the Club's President selects a local. national and intemational charity as the Club's nominated Charities for that year. In addition, aid funding is provided to assist relief to particular events or disasters occuring during the year. A list of the charities, organisations and indviduals benefitting from donations in the year are detailed in note 4 of the accounts. In 2025, the Club made donations totalling £40,375. Funds from one eventwere re￿iVed post year end and further donations were made following receipt. The beneficiaries receiving the most significant donation were the Hollie Gazzard Trust and Teens in Crisis. The Trustees consider that the Rotary Club of aoucester Quays meets the public benefit requirement and confims that it has taken into account the information contained in the Charity Commission general guidan￿ on public benefit. (continued) Page 2 Rotary Club of Gloucester Quays Charity registration number 1170196 Financial Statements Year Ended 30 June 2025 Trustees Annual Report (continued) Financial Review The charity considers that it should maintain a minimum of £5,000 in cash reserves at any point in time. This enables the Club to finance events being organised forfuture dates as well as having sufficient to respond to a particular disaster appeal. The Club has maintained this level of reserves throughout its operations in the year. Fund raising and other activities have significantly improved on earlier years with a very active and growing membership within the Club. The Club is justifiably proud of the level of donations it has been able to make to worthwhile causes which highlights the benefits of indviduals working togethertowards common cause. Trustees Trustees who served during the year were: Peter Evans Chair Andrew Jarrett Julie Cook Peter Morgan All members of the Management Committee retire atthe AGM but may seek re-election Principal Office for Correspondence Goodridge Court Goodridge Avenue GIOu￿ster GL2 SEN The attached accounts are prepared in accordance with applicable Accounting Standards, the Charities Act2011 and the Charities SORP (FRS102). Approved by the board oftrustees on 24 March 2026 and signed on its behalf Peter Evans Page 3 Rotary Club of Gloucester Quays Financial Statements Year Ended 30 June 2025 Statement of Financial Activities 2025 2024 Un restricted Funds Unrestricted Funds Income Note Charitable Activities Fund Raising Events and Activities 66,236 64,503 66,236 64,503 Expenditure Fund Raising Events and Activities 26,776 21,628 Charitable Activities 40,375 36,920 67,151 58,548 Net income l (Expenditure) 915 5955 Page 4 Gloucester Quays Rotary Club Balance Sheet Year Ended 30 June 2025 Notes 2025 2024 Unrestricted Funds Unrestricted Funds Cash at Bank 22 22 Holding Account Charity Account 48,637 41,790 Prepayments & Accrued Income 4,373 6,397 Creditors & Accruals (12,170) (6,432) Total assets 40,862 41,777 Represented by: Retained Charitable Funds Brought Forward 41,777 35,822 Ex￿sS of Income over Expenditure for Year (915) 5,955 Caffied forwa￿1 40,862 41777 The financial statements were approved by the Board of Trustees and authorised for issue on 24 March 2026 and were signed on its behalf by: Peter Evans Treasurer Page 5 Rotary Club of Gloucester Quays Financial Statements Year Ended 30 June 2025 Notes to the Financial Statements 1 Accounting Policies a) Basis of preparation These financial statements have been prepared under the historical cost convention and in accordan￿ with applicable Accounting Standartjs, the Charities Act 2011 and the Charities SORP (FRS102). The accruals basis of accounting is used for income and expenditure. b) Incoming resources Income is recognised in the period in which the receipt is probable. Grants are recognised when awarded unless there are conditions to be met before payment can be made. c) Donated ServI￿S and facilities Donated ServI￿S and facilities are included in incoming resources when the benefit to the charity is reasonably quanitifiable and the amount measurable. They are valued by the trustees at the amount the charity would have been willing to pay for ServI￿S or facilities on the open market. d) Interest receivable Interest on funds held on deposit is included when re￿1vable by the charity. e) Fund accounting Unrestricted funds are available to further any of the purposes of charity. Restricted funds are donated for a particular area of the charity work or specific projects undertaken. 2 Fund Raising Events and Activities Income GIOu￿ster 1 Ok income 100 Club Income Comedy night income Santa's Sleigh Beer festival income District Grant Donations & Members fundraising 2025 2024 29,547 4,143 10,580 664 20,188 750 364 28,683 3,732 10,009 617 21,222 240 66,236 64,503 3 Fund Raising Events and Activities Expenses Gloucester 1 Ok costs 100 Club prizeslcosts Comedy night costs Beer festival (x)sts Sundry activity costs 2025 2024 14,597 820 1,270 8,842 1,247 10,882 720 1,410 8,400 216 26,776 21,628 Page 6 Rotary Club of Gloucester Quays Financial Statements Year Ended 30 June 2025 Notes to the Financial Statements Donations to Organisations 2025 2024 Community awards Kids Out Mercy Ships Sheltert)ox Emily's Gift The Music Works James Hopkins Trust SARA Dementia UK Glos & District Vol. Samaritans Hollie Gazzard Trust Teens in Crisis The Chamwell Centre Supporting Nepal Young GIoU￿sterShIre Jasmine Harrison sailing Glos Cty Safe Rotary Foundation Sunflower suicide Passion First Aid Glos Feed the Hungry Strike a Light 5,000 3,000 716 3.000 175 1,000 15,000 3,000 3,000 3,000 10,000 10,000 3,000 500 1,500 100 1,870 1,000 900 684 500 250 1,000 9,100 40 375 36,920 Charity Account Movements through the charitable funds were reconciled as follows: 2025 Charity Event Accruals & 2025 Opening Takings Donations Costs Prepayments Closing bfwd cfwd Holding bank account Chanty bank ac(x)unt Accruals I prepayments 22 41,790 (35) 22 48,637 (7,762) (7,797) 70,257 (40,375) (23,035) 41777 70 257 40 375 23 035 7762 40 862 Page 7 Rotary Club of Gloucester Quays Financial Statements Year Ended 30 June 2025 Notes to the Financial Statements Prepaid Costs & Accrued Income 2025 2024 Beer Festival costs paid in advance - marquee 275 461 GIOu￿ster 1 Ok charitable income receivable 4,098 5,936 4373 6397 Funds raised from June 2024 Gloucester 10k were received into the charity bank in Autumn 2024 Accruals & Deferred Income 2025 2024 Costs paid after date Kids out coach hire Gloucester 10k 139 9,198 426 5,356 Income received for 2025 events Beer festival sponsorship 2,833 650 12 170 6,432 Trustees. Remuneration and Benefits There were no trustee's remuneration or other benefits for the year ended 30th June 2025 norfor the year ended 30th June 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 30th June 2025 norfor the year ended 30th June 2024. Page 8