2020-08-01-accounts - Friends Of Rhondda Rotary Community Shop

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REGISTERED CHARrrY NUMBER: 1176747 REPORT OF THE TRUSTEES AND ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020 FOR FRIENDS OF RHONDDA ROTARY COMMUNITY SHOP Bevan Buckland LLP Chartered Accountants Ground Floor Cardigan House Castle Court Llansamlet, Swansea SA7 9LA

FRIENDS OF RHONDDA ROTARY COMMUNrrY SHOP CONTENTS OF THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2020 Page Report of the Trustees Independent Examiners Report Receipts Paynnts A¢Unt statement of Assets and Liabilities Notes to the Am)urrts

8•ction A- R•f8rnnce and admlnlstration d•tailts Charity Name". Friends of Rhondda Rotsry Community Shop Registered Charity Numbor.. 1176747 Charity's PTinciple address.. Jan Ellls 208 HSgh Str•el Treor¢hy RCT CF42 6AS Names ofThe Charity Trustees who manage the ¢hority'. Jannette Ellls June Ellis Gerahl Rose Section B- Strutture, Gt)vernanc• & Managom•nt CIO Foundation Constituknon Summary of the objects of the charity set out In th• govgrnlng documont: Friends of Rhondda Rotary Communty Shop IFORRC) aims to prevent or a$$ist in the relief of poverty specAfically in the Rhondda valloy We alm to provide money, Item8 or 8eMees to indiwo)Jals and groups provide front line 8ervices wlhin the communlty. These groups or individuals will be chosen by our trusteas as tho¥e who present the rnt vulnerable wthin the Rhondda valeys, with special eonsidorgtton for YoLrth and Old Age group5. Many of these groups will have baèn 8Èle¢ted and recommended by the Rhondda Rotsry Club as in need ol support. For ¢x8mpl¢. Scout groups, Rugby or Footb1 Yc>ulh teams. Spedal schools. support groups for Parkin$on'8, MS, and any oiher recognised charity or social groups wlhin the Rhondda vdleys. We also provbye training in shop work and experience in retail, for long temi unamployed people. those with 8pèci¥l needs. and voluntaering opportuniti88 for anyone who neads it. As 8 8m811 charfty a$8ocialed with the Rhondda Rotary dub we faèl ean liaisè b•ttÈrth the very small organisations who struggle to provide Servicea to its mèmbers bul who do essentlal work within the mmunty to make life better forthose Struggling wlth poverty or In need of help. Sctlon C- How the Oryani$•tion Carries Out its Purposes I groups supported by the FORRC'S wll be 8ppmved of by the trustees. Support can be in the forni of rtems dond to the ¢ommuntty 8hop8, 8uch as tools. goods. dothes. fumiture. Etc. Olher support can bè by way of purchasing a Speclfic item that a small organisatson need8 to funcllon, such as a18ptop. or a rotayalor lallotmenl dub). Larger grou vrill be encouraged to work in tho shop for an agrggd pariod of timè and for the group to keep all the money made in that pwiod, Vjiih a ¢hoquo bèing made poyat4e to that groups tru$tee$ or charity nk a¢¢ounl. Our main $18ff or trustses wlll Vrk alongsidè the group providlng 8UPPOrt and advice al encouragement. FORRCS has made many cloye connections with other semce groups, induding Women's Aid, the Rhondda Food Bank and some local homgless charitlO8. As péople rnove from dlre¢t support and into theiT properties we facilitate where po$sibl¢ Ihg provision of fvrnllure, knl¢hen hem$, household

goods elc to help people get 8tarted or rtrslarted into the Commlty. other proiects IrlUde ffidlng free 8chool unifomis from donated Item8 for th08e who cannot afftird lo buy new. After all monthly blll8 have been pald and 8]1 monllory reque8tB have been approved and gr8nted. any 8urplus money in FORRC8 11 be donated to the Rotary club of Rhondda for thelr charfty account, to b• donal•d to IVAI, natlonal and Intsmall¢)nal prolects, Inc4udlng shaitsr box, wattr aid, toilet hmnning etc. Bonofits of thfr organl••tlon'• purpo•M: 1. Goods Idoth$. brfw-brc. CDS, DVD, household Items, small fumltur•l donated to the communlty shop are u$entl81ty recyded back Into the kcal POPLlatlon for mlnlm81 cost through th• shop. 2. Opportunlty glven lo local voluntser8 to acqulre Tel8118klllB and èxpèrftt)C• 3. Local GYganl88tion8 and groups are glv•n the opportunlty ID I¥0 mon108, Ihrough lh• runnlng of th• Shop. for th8Sr own purpos- youth, old ag8 and oth•r Iwal commun group8. 4. Monlfr8 ral8ed through the ghop are donated to a9aln Ioc81- yOLsih, old ag& and other local commLnlty group8. Crlt•rla wlll th• OTg•nlMtlon u•• to 1•¢¢ Indlvldu•lB or ory•nl•atlon• Io Mc•lv• grnnts: Local voluntary groups & organlaadona worklrs In the communlty, that are th•ms•fve8 a small charlty or communlty group and heve them•ehfe8 8 fomAI 8tructure Includlng Irea8urer & oroRn188Uon bank ccounl. S•etlon D- 8umm*ry of maln 4ehl•vom•nt• and porfornianc• durfng th• y•ar The shop ha? run ¥u¢c•ssfully durlng the past year. Thè donBlon• reeelved that h•8 tjeén iold through the 8hop ha8 albwed UJ to glve finandal 8UPPOrt to a numbeT of local communlty groups whkh has s•en Incroa88 verus last year. Ev•nthough th• Covl&19 p8nd•mlc begun hawthrough ts ar, w• $tlll Blded a 11qnt n1¥nr of group8. Actlon for Chllthan ITrealaw> NASS Rotsry Presjdenls Charfty PenygTalg Rugby- youth team Rhondda Camera Club ' Rhonddg Outlaw8- Rugby league Rhondda Sea Cadets Saturday Shop ' South Wale8 Communlty Mountain Rangers ' St Georgey Church shop week- communty (NJtreath Treorchy Under 11's rugby Trr¢hY Und•r 18.9 foolbgll - Wl Porth 81aenoNm Chopel xmas dlnn 8oomer8ng Cardlff - Homele8s tharlty Cllve- Therbert Flower8 Dèmentia MrdY mgntio Tr•orchy Hope Church (Treor¢hyl- school summer hollday breakfa8t ¢b

Karate youth sponsor- youth game8 In Japan Rhondda Ladles Rugby LATCH Lews merth Brass Bar Park Primary Parkinsons- wale5 RCT Tigers Kit- with Rotsry Logo st John5Ambulance Treorchy zebra Under 16,$ Ynysir Boys elub RCT Young Carers- bus trip financed Ystrad disabilty football ' Groups that ran the Bhop for several days In addition to the above, the shop sets a8i(ie8 th)n8tk*n$ to use In a number of wolects thri)ughout the year.. Workman, gardening, sewng Tools for- Tools Wth A Mlsglon l Tool8 For Self Rellance- Third Wodd Pots, pans et¢ for Valley8 Vsterans Clothes and such for Rhondda Women's Refuge Items for Homelèss or relocated people & Huggard Centre Homeles¥ne¥¥ Musical Instrumen18- Gultars etc to local school$ Mu3ical Intrumenls- Vidins for Rhondda Sthools Food Bank voucher system Bras for Nlgerian gids Hou8lng proje¢t8 for Armed FoTces Veterans Personal Hlg&nelSanitary products donated to local care homey We provided free school unrfom)s throughout the pandemlc and continued to provlde raffle prr£es 8uch as hampers for local events in order to provlde support for Smalr group8. Secllon E- Finan1 RleW We aim to run the shop with a low reserve held In the chalritles bank accounts. We were able to contlnua to providg ser¢8$ dudng the Cov1&19 pandemlc due lo funding from the govemmenL The Charle8 prtncipal Source of furKling18 Sales in the shop generated from Items donated. All expendire incurred relates to the day to day running of the sIP that allows us lo achleve our charfjtabte objedves.. - Donate to 20 local groups and charfU¢s - Offer local groups and Chare$ the opptsrtunity to ralse both fund8 and profile for thelr ¢au8e Make essential items affordable to indTviduals in the communlty - Provlde free s¢hod ¢lothlng and other items lo children - Collacted and di5trtbuted a range of Items to vulnerable groups and good causes Be a poirrt of contact and aid locat groLVS Rèport of the trustees 8lgned on the board'8 behalf ty. Jannette Eil68

INDEPENDENT EXAMINER'S REPORT TO THE TRU3TEE8 OF FRIENDS OF RHONDDA ROTARY COMMUNITY SHOP Ind•p•nd•nt oxamlneV$ report to tho trut¢•s of Fri•nd8 of Rhondd• Rotary Communlty Shop for the ar •nd•d 31Jt July 2020. Répon•lbllll1 and ba•1• of r•port A8 the charity trustees of the Trust you are responsible for the PTeparatii>n of the accounts in accordar* with the r•quirements of the Charities Acl 2011 I9 ACVI. I report In m8PeCt of my •xamlnafjon olthe TYu¥Y$ accoun18 carded out under 8o¢llon 145 of the Act and In carylng OLrt my examlnatlon I have folbv4ed all applicable Dlrectloni given by the Charfty Comml88lon under titin 14515llbl ol the Aet Ind•p•nd•nt •xamln•rfs stat•ment I havo compl•ted my examination. I conflm that no matedal matters have come lo my att•ntlon In connectlon with the examlnalion glv(ng mo cau81) lo bolleve that In any malerlal mpect.. 1 accounting r8cord# were not kept in rg$pgcl of th8 Trust as r8quirod by 8édi¢Jn 130 of t Aet. or 2 the accounts do not accord with tho$e r•cord8', or 3 th• account8 do not comply with t applicaNo r8quirem•nl$ concarning th• form and ntent of accoun18 8&t out in the Charil5•8 Ik¢ounls and R•pottsl Regulation8 2008 other than any requir•menl that the accounts give a true and falr v16w whlch18 not a matt•r conllderèd as part of an Ind•pend•nl •xamination. I have no conc8rn8 and hove ¢omg acro$$ no other matters in connection with th8 •xamination lo whi¢h attenllon •hould be drawn in th1$ report In ord•r lo •nable a propw understanding ol th• accounts to enry Lloyd Dgvl08 Bov8n BuckLqnd LLP Ground Floor Cardlgan Hou$• Cae Court Uan$amlet, Swanjea SA7 9LA Dats....

FriLJnds ol Rhondda Rotary Corninunity Sliop Unrg$trl¢ied Rgstrlct•d lyn Last year ¢• th• n151 to th? ngarvst to tho n••rnsi b) th? ng4rgst to th? ne4TOSt Endowmont Tot•1 lund8 Cash income Govemmtnt Gr8nt com& 367 Total recewts PurGhss Rent Rates In6urance Heat & Li ht Tele hone pps 159 246 307 17 Motor Re Subscri Sund Le al & Profes¥lonal DOnaOn$ Bonk Ch 100 1.372 262 139 1.372 ttons 7.761 Subts A4 AB88tand lTh¥ètstmènt Sub (ot81 23A26 Nolofro¢oW¢¥p8ymvntsJ Tran6fors bèts*on lund8 A6 cash funds 14¥tygar gnd Ca#h th16 yewend

Friends of Rhondda Rotary Community Shop Statemènt of assets and liabilities at the end of the eriod Vnrestrl cted fijnils to nearest Re$trlct ed fiJndA Endow ment fiAndx to nèarest near95t Cash funds Bank Balance Cash Balance Total cash funds Slgnature Prlnt Name Date of roval

FRIENDS OF RHOIIDDA ROTARY COPIIMUNITY SHOP NOTES TO THE ACCOUNTS Government Grante Durfng the year the foll¢ywlng govemment support was reGgiv¢d durlng th¢ on9DlrrfJ pandamlc R6ts11, Ho8pltalNy and Lelsure Grant Fund £10,000 Golng Conoern The aGGounl$ havè beèn prepared on the golng ¢onGem bJBI8.

Friends of Rhondda Rotary Community Shop Ebenezer Chapel, Wyndham Street, Treherbert, Treorchy, CF42 5BT

Dear Examiner

This representation letter is provided in connection with your examination of the financial statements of the charity for the year ended 31[st] July 2019 and 31[st] July 2020.

We confirm that the following representations are made on the basis of enquiries of the trustees, management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you:

We have fulfilled our responsibilities as trustees under the Companies Act 2006/Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework FRS 102 and the FRS 102 Charity SORP.

We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed. We confirm that the selection and application of the accounting policies used in the preparation of the financial statements are appropriate, and we approve these accounts for the year ended 31[st] March 2020

We confirm that all accounting records have been made available to you for the purpose of your examination, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain evidence and have provided any additional information that you have requested for the purposes of your examination.
We acknowledge that it is a criminal offence to make a false statement in this regard, and where any director either makes a false statement; is aware that the statement is false; is reckless in preventing this statement; or fails to take reasonable steps to prevent the directors’ report from being approved, we acknowledge that each director will be guilty of a criminal offence.
We confirm the charity has satisfactory title to all assets and there are no liens or encumbrances on the assets, except for those disclosed in the financial statements.
We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.
We confirm that the charity has no liabilities or contingent liabilities other than those disclosed in the financial statements.
We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to you and accounted for and disclosed in accordance with the applicable financial reporting framework FRS 102 and the FRS 102 Charity SORP.
We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.
We confirm that we are aware of the definition of a related party for the purpose of the accounting framework being applied in the preparation of the accounts.

We confirm that there have been no material transactions with related parties.

11.We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework. FRS 102 and the FRS 102 Charity SORP.
12.We confirm that the charity neither had, at any time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor provided guarantees of any kind on behalf of the trustees.
13.We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.
14.We confirm that the charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.
15.We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities and

which are central to the charity’s ability to conduct its activities, namely [provide details of appropriate legislation], except as explained to you and as disclosed in the financial statements.

16.We acknowledge our responsibility for the design, implementation and maintenance of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the organisation.

There have been no deficiencies in internal control of which we are aware.

17.We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by trustees, former trustees, analysts, employees, former employees, regulators or others.
18.We confirm that, in our opinion, the charity’s financial statements should be prepared on the going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. In reaching this conclusion, we have taken into account all relevant matters of which we are aware, and have considered a period of at least one year from the date on which the financial statements were approved.
19.We confirm that in our opinion the effects of uncorrected misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole. A list of the uncorrected misstatements is attached to this letter.
20.We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.
21.We acknowledge our legal responsibilities regarding disclosure of information to you as examiners and confirm that:
so far as each trustee is aware, there is no relevant information of which you as examiners are unaware; and
each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant information and to establish that you are aware of that information.
22.We acknowledge that it is a criminal offence to knowingly or recklessly make you as an examiner, a statement (oral or written) that conveys, or purports to convey, information or explanations that you require in your capacity as examiner, or are entitled to

require, that is misleading, false or deceptive in a material particular.

Yours faithfully,

...............................................................

Signed on behalf of the board of trustees

Trustee...............................................................

Date..................................................................