CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1 July 2024 To 30 June 2025 Charity name: Rotary Club of Southampton Solent Trust Fund (formerly Rotary Club of Southampton Trust Fund) Charity registration number: 1174544 Objectives and Activities Summary of the purposes of the charity as set out in its governing document Such legally charitable purposes as the Council of the Rotsry Club of Southampton Solent shall from time to time direct. Organising fund raising activities to enable the giving of charitable grants to those areas defined in its charitable objects. Grants are made to Individuals and organisatlons for the benefit of childrenlyouth. the elderly, people wlth disabilities for the purposes of educatlon, relief of poverty, famine relief, overseas aid, economic and community develo ment. The trustees confirm that they have had regard to the guidance issued by the Charity Commission on Public Benefit when reviewing the Trust's aims and objectives and setting the grant making olic for the ear. Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit
Achievements and Performance Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. The Trust was registered on 6 September 2017 and on 6 December 2017 the assets and liabilities of the Rotary Club of Southampton Trust Fund, charity number 202824, were transferred to this new CIO. On 1 July 2022 the Trust merged with the Rotary Club of Southampton West Trust Fund , charity number 1031481 and changed the meryed trust name to The Rotary Club of Southampton Solent Trust Fund. Grants and charitable expenditure totalled £50 970 in the Financial Review Review of the charity's financial position at the end of the period The followlng statements show the results of the Rotary Club of Southampton Solent Trust Fund. At 30 June 2025 the funds of the trust totalled £327,429 of which the restricted fund, SECT was £314 267. Statement explaining the policy for holding reserves stating why they are held The Trusvs policy on reserves consists of maintsining sufficient funds to finance the promotion of fund-raising events and ensure the ability of the Trust to respond uickl to the likel demands for funds. Structure, Governance and Management Type of governing document How is the charity constituted? CIO - Foundation dated 6 September 2017 Charitable Incorporated Organisation
Reference and Administrative details Charity name Rotary Club of Southampton Solent Trust Fund 1174544 Registered charity number Charity's principal address Clo Lowerford Kingsmead Wickham P017 SAU Names of the charity trustees who manage the charity Trustee name Office (il any Datss acted If not for whole ear Trustee Trustee Trustee Trustee Name of person (or body) ontitled oint trustee ifan N J Vaughan J D McGibbon V D Dimitrova N J Riches Declarations The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's trustees Slgnature(s) Full name(s) Position (eg Secretary, Chair, etc) Date Nicholas Vaughan Trustee John McGibbon Trustee 29 April 2026
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Rotary Club of Southampton Solent Trust Fund On accounts for the year ended 30 June 2025 Charity no (if any) 1174544 Set out on pages 5t014 I report to the trustees on my examination of the accounts of the above charity (Ihe Trust.) for the year ended 3010612025. As the charrty's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (°the Act.). Responsibilities and basis of report I report in respect of rny examination of the Trust'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 I have completed my examination. I confimi that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements conceming the forrn 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 concems 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. Signed: Date.. 29-4-2026 Name: Roger Summerfield Relevant professional qualification(s) or body (if any): FCA Address: 2 Gordon Road, Chandlers Ford, Eastleigh Southampton
CHARITY COMMIS510N FOR ENGLAND AND WALES ROTARY CLUB OF SOUTHAMPTON SOLENT TRUST FUND Chanty No 1174544 Annual accounts for the 0110712023 To eriod 3010612024 Statement of financial activities s Unrestrlcted Restrfcted funds funds Prior year funds Total funds Incomlng resources InGomo and endowments fri)m: Don3lions and legacies Oonattons and legade$ Ra+siny lunds Investrnenls F01 F02 F03 F04 F05 4.694 4.694 6,879 5,000 9,960 51,184 8.825 8,825 62,480 52,480 rotal Resources expended Expondtture on: Donallons and granls Donallons and grants Donalkjns and grttnt8 Ro131no fund8 Total 13,519 52,480 65,999 73,023 3,355 6,313 370 1.892 11,930 3,355 32,406 370 14,839 50,970 6,501 16,028 153 18.712 41,394 26,093 12,947 39.040 Not Incomel(•xpenditure) before Investment galnsl(losses) Nel gaIn(l086e$> on Inveslment Net incomellexpendlture) Transfers Othor recognlsed galnsl{losse8): Other galTrsllb5sesI Net movement in funds 1,589 13,440 15,029 31.829 1,589 13.440 15,029 10 31,829 1.589 13.440 15,029 31,829 Reconclllation of funds." Total funds brought forward Total funds carrled forwarnl 10.2 11,573 13,162 300,827 314,267 312,400 327.429 280,771 312,400 10.1
Section B Balance sheet Unrestricted Restrl¢ted funds funds Total this year Total last year Note Fixed assets Tangible assets F01 F02 F03 F04 F05 Total fixed assets Current assets Debtors Cash at bank and in hand Total current assets 4.922 9,44 14.369 1,139 6,061 8,289 306,543 314,832 314,267 328,636 Creditors: amounts falling due withln one year 1.211 1,211 2,036 Net current assets 13,158 314,267 327,425 312,796 Total assets less current Ilabllitles 13.162 314.267 327,429 312,800 Creditors: amounts falling due after one year Total net assets Funds of the Charity 13,162 314,267 327.429 312,800 Unrestricted funds 10 13,162 13,162 314.267 314,267 Total funds 327,429 327,429 312,400 312,400 Signed by one or two trustees on behalf of all the trustees Signature Date of approval ddlmml Print Name NJVau han 2910412026 J D McGibbon 2910412026
Section C Notes to the accounts Note 1 Basis of preparation 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in Ihe relevant notes to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued on 16 July 2014 and with the Charities Act 2011, except for the treatment of investment properties (see note 6) The charity constitutes a public benefit entity as defined by FRS 102. 1.2 Going concern Th8 trustees have reviewed the charity's net asset position and consider that the charity is a going concern. 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined In note 2. There has been no change to the accounting policies since last year. 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period. 1.5 Material prior year errors No material prlor year errors have been identified in the reporting period.
Section C Notes to the accounts (cont) Note 2 Accounting policies Recognition of income These are included in the Statement of Financial Activities (SOFA) when: the Gharity becomes entitled lo the resources., it is more likely than not that the trustees wll receive the re50urces- arKI the monetary value Can be measured with SLrffi¢ient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or pemiltted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SOFA when the general income recognition criteria are met {5.10 to 5.12 FRS102 SORP). Legacies are induded in the SOFA when receipt is probable. that is. when there has been grant of probate, the executors have estsblished that there are sufficient assets in the estate and any conditions attached to the legacy are elther wthin the control of the charity or have been met. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the temis of the appeal have specified otherwise. Offsetting Grants and donations Legacies Tax reclaims on donatlons and gifts Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help recelved is rK)t included in the accounts but 13 descrlbed in the trustees, annual report. Income from interest, royaltles and divid&nds This is Included in the accounts when receipt is probable and the amount receivable can be measured reliably. Liability recognltion LSabilities are recognlsed where it is more Ilkely than not Ihal there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support cosls have been allocated between governance costs and other support. Govemance costs comprise all costs involving public accountabilty of the charity and its compliance with regulation and good practice. The charity has creditors which are measured at setttement amounts less any trade discounts Governance and support costs Creditors A liability is measured on recognition at its historical cost and then subsequently Provlsions for liabilitles measured at the best estimate of the amount required to setue the obligation at the reporting date Basic financial Instruments The charity accounts for basic financial instruments on initial recognltion as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for These are capitalised if they can be used for more than one year and Cost at least £250. use by charlty They are valued at cost. with the exception of investment properties (see note 6). The depreciation rates and methods used are rfisclosed in note 6.2. Debtors (including Irade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Debtors
Section C Notes to the accounts (cont) Note 3 Analysis of irKome lJnrestri¢ted funds R•strietsd funds Total funds Prforyear Donations and legacies: Anal Christmas collections Gift Aid Shoebox Richard Kirkman Trust Donations Lend with Care SIS 98 915 1,320 1,098 98 915 2,135 700 2,135 700 2,486 1,975 Total 4,694 4,694 6,879 Donatlons and legacies: Gardener5'Fayre Community and Youth Other donations District grants 5.000 Total Ralsing funds 5,000 Gardeners, Fayre Polio Plus Band eventlRaffle Lottery scheme Other 112 112 1,840 7.384 442 887 8,825 7,384 442 887 8,825 7,028 1.092 Total 9,960 Income from Invastments: Interest income Propety income 4,548 47.932 4,548 47,932 4,576 46.608 Total 52,480 52,480 51,184 TOTAL INCOME 13,519 52,480 65,999 73,023
Section C Notes to the accounts cont) Note 4 Analysis of expenditure Unrestricted Restrlcted Thls year Last year Anal sls Gardeners Fayre Other adivities Property Servi costs Lottèry scheme Cost ol fundraislng events 1.020 625 1.020 625 3,217 327 12.947 12,947 247 14,622 546 247 Total 1.892 Foundatlon and Intemallonal 12,947 14,839 18,712 Donatlons and Grants Rotary FoundationlEnd Polio Lend with Care African Aventure Ukraine 1,250 800 1.250 800 1.540 2,500 150 150 150 355 Communicare Piam Brown 355 1,111 Christmas collection 800 800 1.200 S.501 Total 3.35S Communlty Theatre trip for the Elderly Women's Refuge Food hampers FOSOC Wessex Heartbeat Caraway Samaritans Communicare Society ofst James Maycrfs Appeal Shoebox Art competition Salvation Amiy Kids Out Purple Community Cedar School Youth Speaks Community Playlink Mountbatten Grace Kitchen other Community Crocuses 3,355 Donatlons and Grants 5,224 5,224 122 4,319 122 3,069 3,069 30 2,641 30 1.750 1,750 500 203 500 4,000 7.3(Kl 4,000 7.300 235 4,025 235 600 1,440 78 1,440 78 1,182 760 400 500 639 639 300 80 60 193 6.000 6,834 600 350 525 525 525 Donations and Grants Oistrict Youth Levy League of Friends UHS 135 135 153 235 235 Total 10
Section C Notes to the accour]ts Note 5 (contl Grantsnaking 5.1 Analysls of grants paid (included in cost of Charitable activitres) Grants to individuals Analysis institutions Support ¢osts Total Rola Foundation End Polio 250 1,000 250 Total 1.250 1,260 Note 6 Tangible fixed assets 6.1 Cost or valuation Proporty Flxturès. flttlngg and èqulpm•nt Total At the beginnlng of the year Additions R&valuallons DIspo8al8 Transfers At end of the year 6.2 Depreciatlon and impaimients Basls Rate S,449 5.449 5,449 $,449 SL 3 years At beginning of the year Disposals 5,445 5,445 Depreclatton Impaiment Transfers At end of the year 8.3 Net book value Nel book value at the beginning of the year Nel book value at the ¢nd of the year The Trusl ¢)wns eighl properties which are rented out to lenaNs wfio meet the nesary (7iteria laid dovm ty the objecis of the Tru51. No value has been attributed lo the piopertles in the financlal slalemenls as records lating lo Ihelr origlnal st are no longer available. The Trustees are of the vlew Ihal Ihe cosl of oblalning a professional valuatlon of the properties nol bejuslified. 11
Section C Notes to the accounts Debtors and prepayments Note 7 (cont) 7.1 Analysis of debtors Thls year Last year Trade debtors Prepayments and accrued income Other debtors 4,827 1,234 6,632 1,258 399 Total Note 8 Cash at bank and in hand 'Short term cash Investments (less than 3 months maturity dat•) Short term deposits Cash at bank and on hand Total This year Last year 244,431 239.883 78,144 66,660 Note 9 Creditors and accruals 9.1 Analysis of creditors Within one year Thls year Last year After more than one year This year Last year Trade creditors Accruals and deferred income Taxation and social securlty Other Creditors 111 1,100 273 1,763 Total 12
iuu ri Iiill Eljjlllt .111 1111 1111 1111 Illl Elllllll
Section C Notes to the accounts (cont) Note 11 Transactions with trustees and related parties 11.1 Trustee rem uneration and benefits None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. 11.2 Trustees. expenses No trustee expenses have been incurred. 14