## Trustees’ Annual Report for the period
From 1/7/24 Period start date To 30/6/25 Period end date
## Charity name: Knaresborough Rotary Club Waugh Trust
## Charity registration number: 1189795
## Objectives and Activities
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To fulfil the Wishes of benefactor, the late
Alan Waugh|
|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.|Para 1.17 and
1.19|Mr Waugh’s intent was to use the legacy
monies mainly in Knaresborough but he
was not against the wider Harrogate area –
to improve the town area, restoration of
public buildings, town regeneration and in
education|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|Trustees acknowledge the Charity
Commission guidance and in application
thereof|
## Additional information (optional) You may choose to include further statements where relevant about:
||
SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|Trustees meet once monthly to consider
funding applications which meet the
requirements of Mr Waugh the benefactor|
|Policy on social investment
including program related
investment|Para 1.38|Social investment is a main consideration
and, in the ordianary way, grant giving is a
one-off or limited to two/maximum three
year commitment|
|Contribution made by
volunteers|Para 1.38|Trustees check funds are properly and
appropriately used|
|Other||Trustees followup to ensure and check
useage of monies/grants are used for the
purpose originally intended|
## Achievements and Performance
||SORP reference||
|---|---|---|
|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.|Para 1.20|Grants this current year included the Bus
(Spacebus) at £31,938, a continuing
purpose in the local community (across the
age range, young and older persons), as
outlined in the previous report. Help given
to the United Reform Church, £10k for
refurbishment. Choral Society £9322 for
new staging, £5k to Ripley Town Hall
towards purchase of the hall, £10k to
Staveley school for outside learning huts,
£6195 to Chain Lane Community Hub,
£1515 for dictionaries in local schools,
£1549 to the local youth theatre, £1278 to
mens Forum for a hearing loop, £1500 to
Henshaws blind school for new chairs and
several other smaller grants within the
community. In all £84,372|
Additional information (optional) You may choose to include further statements where relevant about:
|
Achievements against
objectives set|
Para 1.41|
Uppermost in making grants has been the
tenet to comply with benefcators wishes
and much time is spent ensuring this is so
checking funds are appropriatey used|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|No fundraising required – all grants are
from investments and the income that
generates|
|Investment performance
against objectives|Para 1.41|The monies invested and managed with a
national and recognised company – St
James’s Place. Meetings are held twice
annually to review investments|
|Other||-|
## Financial Review
|Financial Review|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|An accountant is employed to provide a
certified copy of accounts|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Minimal funds are held – a call is made on
investments ‘as and when’|
|Amount of reserves held|Para 1.22|Working funds and commitments are
usually no more than £25k|
|Reasons for holding zero
reserves|Para 1.22|The investment house can provide funds
usually within 14 days of request|
|Details of fund materially in
deficit|Para 1.24|N/A|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|None – the investments are healthy and the
intent of trustees and the wider Rotary club
are long trem|
|Additional information (optional)
You may choose to include further statements where relevant about:|Additional information (optional)
You may choose to include further statements where relevant about:|Additional information (optional)
You may choose to include further statements where relevant about:|
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The benefactor Alan Waugh initially provide
some £1.2m and with judicious investment
that figure remains much the same,
notwithstanding we have given grants
exceeding £200k since 2019 at the start of
the trust|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|Funds with our investment house are
cautiously invested and non speculative.
There are no investments in arms and
armaments|
|A description of the principal
risks facing the charity|Para 1.46|No current risks. Trustees maintain a close
and regular review of applications for grants
and of the funds controlled|
|Other||-|
## Structure, Governance and Management
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|A written and properly formulated
Constitution–prepared by slicitors|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Constituted 22/5/20 as a CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|The constitution allows for 12 trustees –
this year increased from 5 to 7.
Consideration is given to rotation of
trustees bearing in mind continuity. Trusees
are from within the Rotary club of
Knaresborough. Any change is considered
at the AGM and voting taken|
|Additional information (optional)
You may choose to include further statements where relevant about:|Additional information (optional)
You may choose to include further statements where relevant about:|Additional information (optional)
You may choose to include further statements where relevant about:|
|---|---|---|
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|It is a principal that all trustees have a
business background: all trustees are
obliged to attend the monthly meetings.
New trustees are briefed as required|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|All trustees have equal involvement: on
occasion any funding request may be
refered to the wider Rotary club for
comment|
|Relationship with any
related parties|Para 1.51|Rotary is an international organistion and
their guiding principles apply|
|Other||-|
## Reference and Administrative details
|Charity name|Knaresborough Rotary Club Waugh Trust|
|---|---|
|Other name the charity uses|-|
|Registered charity number|1189795|
|Charity’s principal address|1 Mowbray Garth, Boroughbridge, York YO51 9NT|
|||
## Names of the charity trustees who manage the charity
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|Trustee name|Office (if any)|Dates acted if not for whole
year|Name of person (or body) entitled to
appoint trustee (ifany)|
|---|---|---|---|---|
||Helen
Westmancoat|Chair|||
||Ian Ibbotson|Treasurer|||
||Robert Weddall||||
||Stephanie Blevins||||
||Deborah Wilson||||
||Sue Cottingham|Secretary|30/6/25||
||Peter Ankcorn||30/6/25||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
– Corporate trustees names of the directors at the date the report was approved Director name N/A
## Name of trustees holding title to property belonging to the charity
|Trustee name|Dates acted if not for whole year||
|---|---|---|
|N/A|||
||||
||||
||||
||||
||||
## Funds held as custodian trustees on behalf of others
Description of the assets None held in this way held in this capacity Name and objects of the As outlined above charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for The Waugh trust assets are held in that name and safe custody and separate from any other funds the Rotary club have and segregation of such assets control from the charity’s own assets
## Additional information (optional)
Names and addresses of advisers (Optional information)
Type of Name Address adviser
Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
Reason for non-disclosure of key personnel details
-
## Other optional information
-
## Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Full name(s) Ian Charles Ibbotson Position (eg Secretary, Treasurer and Trustee Chair, etc)
Date 27/8/25
## **Knaresborough Rotary Club Waugh Trust**
(Registered Charity Number: 1189795) (Registered Company Number: CE022070)
## **(A Company Charity limited by guarantee)**
## **Annual Report & Financial Statements for the year ended**
## **30th June 2025**
Charity accounts independent examination services
## **Knaresborough Rotary Club Waugh Trust**
## **(A Company Charity limited by guarantee)**
|**Contents**||
|---|---|
|**Index**|**Page**|
|**Directors (Trustees) Annual Report**|**1**|
|**Independent Examiner's Report**|**5**|
|**Statement of Financial Activities**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Accounts**|**8**|
## **Trustees' Annual Report**
**From:** 1st July 2024
**To:** 30th June 2025
The Board of Trustees, who are also Directors of the charity for the purpose of the Companies Act 2006, present their annual report and financial statements for the year ended 30 June 2025. The financial statements comply with the Companies Act 2006 and Accounting and Reporting by Charities, Statement of Recommended Practice (SORP 2015).
**Charity's full name** Knaresborough Rotary Club Waugh Trust **Registered Company number** CE022070 **Registered Charity number** 1189795
## **Objectives and activities**
## **Summary of the purposes of the charity set out in its governing document**
To Fulfil the Wishes of our benefctor, the late Alan Waugh
## **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**
Mr Waugh's intent was use of legacy monies, mainly in Knaresborough, but not against the wider Harrogate area, to: improve the town area, restoration of public buildings, town regeneration and education
The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission.
## **Achievements and performance**
## **Summary of the main achievements of the charity, identifying the difference the charity’s work has**
Grants made this year include the community bus 'Spacebus' (£31,939) continuing commitment to this local cause designed to provide a mobile service within the town, to aid and foster educational cultural and social activities from young to older folk. £10k to the United Reform Church for refurbishment, £9,323 to Knaresborough Choral Society for new staging, £5,000 to Ripley Town Hall towards purchase of the building, £10k to Staveley School for outside learning huts, £6,195 to Chain Lane Community Hub, £1,134 for 'Dictionaries for life' (dictionaries in schools locally), £1,549 to Knaresborough Youth Theatre, £1,278 for Mens Forum towards hearing boost equipment and then several smaller grants within the community. In all some £84,732 this Rotary year
1
## **Financial review**
## **Review of the charity’s financial position at the end of the period**
The charity has investment with St James's Place investment house and end of year total is some £1,265,102. In addition funds on the bank accounts total £41,082
## **Statement explaining the policy for holding reserves stating why they are held**
Funds held on current account are twoards grant commitments made but not yet paid
## **Amount of reserves held**
As above
## **Reasons for holding zero reserves**
N/A
## **Funds materially in deficit**
N/A
## **Explanation of any uncertainties about the charity continuing as a going concern**
The charity is in a vibrant and financially stable position and robust for future intent and commitment
## **Structure, governance and management**
**Description of the charity's trusts** held as **Type of governing document** Consitution document 22nd May 2020 **How the charity is constituted** CIO **Trustee selection methods including** The constitution allows for up to 16 trustees: we elected to have 5 **details of any constitutional** initially and with development increased to 7 at the Rotary AGM **provisions e.g. election to post or** 30/6/25 - this now includes the Trust secretary and to make **name of any person or body entitled** voting equitable another party from Rotary **to appoint one or more trustees**
The Trustees meet usually monthly (but more frequently depending on grant applications coming in)
2
## **Reference and administration details**
**Charity's full name** Knaresbrough Rotary Club Waugh Trust **Other names the charity is known by** Enter any other names the charity is known by **Charity’s principal address** 1 Mowbray Garth, Boroughbridge, York YO51 9NT
## **Postcode**
## **Names of the trustees who manage the charity**
~~**Name of person (or body)**~~ **Dates acted if not for Trustee name Office (if any) entitled to appoint trustee whole year** ~~**(if any)**~~ Helen Westmancoat Chair All year Ian Ibbotson Treasurer All year Sue Cottingham Secretary until 30/6/25 at AGM a non trustee position Appointed trustee 30/06/2025 Deborah Wilson All year Robert Weddall All year Stephanie Blevins All year Peter Ankcorn Appointed 30/6/25
## **Funds held as custodian trustees on behalf of others**
|Description of the assets held in
this capacity|All trustees (as above) are party to the holding of assets|
|---|---|
|Name and objects of the charity
on whose behalf the assets are
held and how this falls within the
custodian charity’s objects|
As outlined - struictly to comply with the wishes of the Trust benefactor|
|Details of arrangements for safe
custody and segregation of
such assets from the charity’s
own assets|A full review of assets held and banking details are examined each month
by trustees|
3
## **Trustee responsibilities in relation to financial statements**
Company law requires the directors (trustees) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for the year. In preparing those financial statements, the directors (trustees) are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles of the Charities SORP
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue on that basis.
The directors (trustees) are responsible for keeping proper accounting records which disclose with
Members of the Board of Trustees, who are Directors for the purpose of company law, and Trustees for the
## **Disclosure of information**
In so far as the Trustees are aware:
- There is no relevant information of which the Charity's Independent Examiner is unaware;
- -The Trustees have taken the necessary steps to be aware of the information,
- which would be relevant for independent examination purposes and have communicated them to the Independent Examiner.
## **Exemptions**
The trustees have taken advantage of the exemption available to small companies, including the audit
## **Declaration**
## **The trustees declare that they have approved the Trustees Annual Report and Accounts**
## **Signed on behalf of the charity's trustees**
**Signature** _Ian Charles Ibbotson_ **Full Name** Ian Charles Ibbotson **Position** Treasurer **Date** 10/07/2025
4
**Independent examiner’s report to the trustees of Home-Start Craven**
I report on the accounts of: **Knaresborough Rotary Club Waugh Trust** for the year ended: **30th June 2025** which are set out on pages 6 to 14.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material 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 386 of the Act; or
- 2 the accounts do not accord with those records
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns 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.
**Jeff Todd (FCA) Date:** Outsource independent examination services 24 First Avenue York YO31 7YQ
5
## **Knaresborough Rotary Club Waugh Trust**
## **Statement of Financial Activities for the year 30th June 2025**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Note**|**funds**|**funds**|**2025**|**2024**|
|**Income and endowments from:**||**£**|**£**|**£**|**£**|
|Investments|3|63,009|-|63,009|126,694|
|**Total income**|**3**|**63,009**|**-**|**63,009**|**126,694**|
|**Expenditure on:**||||||
|Charitable activities|4.1|85,060|-|85,060|44,327|
|**Total expenditure**|**4**|**85,060**|**-**|**85,060**|**44,327**|
|||||||
|**Net income/(expenditure)**||**(22,051)**|**-**|**(22,051)**|**82,367**|
|**Gross transfers between funds**||-|-|-|-|
|**Net movement in funds**||**(22,051)**|**-**|**(22,051)**|**82,367**|
|**Total funds brought forward**||1,327,585|-|1,327,585|1,245,218|
|**Total funds carried forward**||**1,305,534**|**-**|**1,305,534**|**1,327,585**|
6
## **Knaresborough Rotary Club Waugh Trust**
## **Balance Sheet as at: 30th June 2025**
|**Note**
**Fixed asset investments**
**6**
**Current Assets**
Cash and cash equivalents
**7**
**Current Liabilities: Amounts falling due**
**within one year**
Creditors and accruals
**8**
**Funds of the Charity**
Unrestricted Funds (General)
**9**
Restricted Funds
**9**
**9 & 10**
**Total current liabilities**
**Total Funds carried forward**
**Net Assets**|**2025**
1,265,102
41,082
650
**650**
**1,305,534**
1,305,534
-
**1,305,534**|**2024**
1,293,434|
|---|---|---|
|||36,113|
|||1,962|
|||**1,962**|
||||
|||**1,327,585**|
|||1,327,585
-|
|||**1,327,585**|
The trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors (trustees) acknowledge their responsibilities for:
i) ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and
ii) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit and loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102)).
The financial statements were approved by the trustees and signed on their behalf by:
> **Name** Ian Charles Ibbotson **Trustee** Trustee and Treasurer
> **Date:** 20/8/25
7
## **Knaresborough Rotary Club Waugh Trust**
**Notes to the accounts for the year ended:**
**30th June 2025**
## **1 Basis of preparation**
## **1.1 Basis of accounting**
The financial statements are prepared under the historical cost convention and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102)).
## **1.2 Change of basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **1.3 Change to previous accounts**
No changes have been made to accounts for previous years.
## **2 Accounting policies**
## **Income and endowments**
## **Recognition of income**
Income is recognised in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- receipt is probable; and
- the monetary value can be measured with sufficient reliability.
## **Donations and legacies**
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
## **Incoming resources with related expenditure**
Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.
## **Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
8
## **Expenditure and Liabilities**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## **Charitable activities**
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Liability recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable
## **Fixed asset investments**
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Financial Instruments**
## _Classification_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
9
## _Recognition and measurement_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction.
If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **Fund accounting**
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor.
10
**Knaresborough Rotary Club Waugh Trust**
## **Notes to the accounts for the year ended: 31 July 2025**
## **3 Income**
|Other investment income
**Investments**
**Income**
Interest receivable on bank deposits|**Unrestricted**
**funds 2025**
**£**
1,341
61,668|**Restricted**
**funds 2025**
**£**
-
-|**Total**
**2025**
**£**
1,341
61,668
**63,009**|**Unrestricted**
**funds 2024**
**£**
1
126,693|**Restricted**
**funds 2024**
**£**
-
-|**Total**
**2024**
**£**
1
126,693|
|---|---|---|---|---|---|---|
||**63,009**|**-**||**126,694**|**-**|**126,694**|
11
**Knaresborough Rotary Club Waugh Trust**
## **Notes to the accounts for the year ended: 31 July 2025**
|**4**
**4.1**
Knaresborough Chamber of Trade
Space Bus
Ripley Star Club
Staveley School
Promotional leaflet
RYLA
Independent examination fee
FEVA
Holy Trinity
Renaissance Knaresborough
Aspin Park Academy
**Support costs**
A Addyman
Rotary 1040
Community Stars
Dictionaries 4Life
**Charitable activities**
**Expenditure**
Knaresborough Museum
Knareborough Connectors
**Direct costs**
Knaresborough Mens Forum
Coram Shakespeare
Open Country Allotments
Chain Lane Community Club
United Reform Church
Long Lands
Henshaws Society for Blind People
Meadowside Academy
Choral Society|**Unrestricted**
**funds 2025**
**£**
1,279
1,549
672
6,195
10,000
845
1,500
2,386
10,000
9,323
1,000
31,939
5,000
1,050
1,134
500
-
-
-
-
-
-
-
-|**Restricted**
**funds 2025**
**£**
-
-
-
-
-
-
-|**Total**
**2025**
**£**
1,279
1,549
672
6,195
10,000
845
1,500
2,386
10,000
9,323
1,000
31,939
5,000
1,050
1,134
500
-
-
-
-
-
-
-
-
**84,372**
650
38
**85,060**|**Unrestricted**
**funds 2024**
**£**
23,201
850
350
525
2,460
3,075
10,000
3,000
110|**Restricted**
**funds 2024**
**£**
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
23,201
850
350
525
2,460
3,075
10,000
3,000
110|
|---|---|---|---|---|---|---|
||**84,372**|**-**||**43,571**|**-**|**43,571**|
||650
38|-
-||756
-|-
-|756
-|
||**85,060**|**-**||**44,327**|**-**|**44,327**|
12
## **Knaresborough Rotary Club Waugh Trust**
**Notes to the accounts for the year ended: 30th June 2025**
## **5 Trustee expenses & examination fees**
## **5.1 Trustee expenses**
No trustees received a remuneration for services rendered during the year, nor were any trustees' out of pocket expenses reimbursed.
|**5.2 Fees for examination of the accounts**
At 1 July 2024
Movement
Withdrawals
At 30 June 2025
**Net book value**
At 30 June 2025
At 30 June 2024
**Fixed asset investments**
**Cost or valuation**
Other fees paid to the Independent Examiner
Independent Examiner's fees for reporting on the accounts|**2025**
**£**
**650**
**-**
**£**
1,293,434
61,668
(90,000 )
1,265,102
**1,265,102**
1,293,434
Unlisted
investments|**2024**
**£**
**756**|
|---|---|---|
||||
|||**-**|
||||
## **6 Fixed asset investments**
13
## **7 Cash and cash equivalents**
|**8 Creditors and accruals**
**8.1 Analysis of creditors**
**Amounts falling due within one year**
**9 Movement of funds**
**9.1 Movement of major funds**
**2025**
**Balance**
**b/fwd**
1,327,585
**Balance**
**b/fwd**
1,245,218
**10 Net assets between funds**
**2025**
**Unrestricted**
**Funds**
**£**
1,265,102
41,082
Current liabilities
(650)
**1,305,534**
**2024**
**Unrestricted**
**Funds**
**£**
1,293,434
36,113
Current liabilities
(1,962)
**1,327,585**
Trade creditors
Cash at bank
Current assets
Current assets
Other creditors and accruals
**Balances at 30 June 2024**
**Balances at 30 June 2025**
**Fund Name**
**Unrestricted Funds (General)**
General funds
Fixed asset investments
Fixed asset investments
**Unrestricted Funds (General)**
General funds
**Fund Name**|**8 Creditors and accruals**
**8.1 Analysis of creditors**
**Amounts falling due within one year**
**9 Movement of funds**
**9.1 Movement of major funds**
**2025**
**Balance**
**b/fwd**
1,327,585
**Balance**
**b/fwd**
1,245,218
**10 Net assets between funds**
**2025**
**Unrestricted**
**Funds**
**£**
1,265,102
41,082
Current liabilities
(650)
**1,305,534**
**2024**
**Unrestricted**
**Funds**
**£**
1,293,434
36,113
Current liabilities
(1,962)
**1,327,585**
Trade creditors
Cash at bank
Current assets
Current assets
Other creditors and accruals
**Balances at 30 June 2024**
**Balances at 30 June 2025**
**Fund Name**
**Unrestricted Funds (General)**
General funds
Fixed asset investments
Fixed asset investments
**Unrestricted Funds (General)**
General funds
**Fund Name**|**Total**
**Total**
**Incoming**
**resources**
63,009|**2025**
**£**
41,082
**41,082**
**2025**
**£**
650
-
**650**
**Outgoing**
**resources**
85,060
**Outgoing**
**resources**
44,327
**Total**
**2025**
**£**
1,265,102
41,082
(650 )
**1,305,534**
**Total**
**2024**
**£**
1,293,434
36,113
(1,962)
**1,327,585**|**2024**
**£**
36,113|**Balance**
**c/fwd**
1,305,534|
|---|---|---|---|---|---|
|||||**36,113**||
|||||**2024**
**£**
756
1,206||
|||||**1,962**||
|||||**Transfers**
-||
||**Balance**
**b/fwd**
1,245,218|**Incoming**
**resources**
126,694||**Transfers**
-|**Balance**
**c/fwd**
1,327,585|
|||**Restricted**
**Funds**
**£**
-
-
-||||
||**1,305,534**|**-**||||
|||**Restricted**
**Funds**
**£**
-
-
-||||
||**1,327,585**|**-**||||
14
## **Knaresborough Rotary Club Waugh Trust**
(Registered Charity Number: 1189795) (Registered Company Number: CE022070)
## **(A Company Charity limited by guarantee)**
## **Annual Report & Financial Statements for the year ended**
## **30th June 2025**
Charity accounts independent examination services
## **Knaresborough Rotary Club Waugh Trust**
## **(A Company Charity limited by guarantee)**
|**Contents**||
|---|---|
|**Index**|**Page**|
|**Directors (Trustees) Annual Report**|**1**|
|**Independent Examiner's Report**|**5**|
|**Statement of Financial Activities**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Accounts**|**8**|
## **Trustees' Annual Report**
**From:** 1st July 2024
**To:** 30th June 2025
The Board of Trustees, who are also Directors of the charity for the purpose of the Companies Act 2006, present their annual report and financial statements for the year ended 30 June 2025. The financial statements comply with the Companies Act 2006 and Accounting and Reporting by Charities, Statement of Recommended Practice (SORP 2015).
**Charity's full name** Knaresborough Rotary Club Waugh Trust **Registered Company number** CE022070 **Registered Charity number** 1189795
## **Objectives and activities**
## **Summary of the purposes of the charity set out in its governing document**
To Fulfil the Wishes of our benefctor, the late Alan Waugh
## **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**
Mr Waugh's intent was use of legacy monies, mainly in Knaresborough, but not against the wider Harrogate area, to: improve the town area, restoration of public buildings, town regeneration and education
The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission.
## **Achievements and performance**
## **Summary of the main achievements of the charity, identifying the difference the charity’s work has**
Grants made this year include the community bus 'Spacebus' (£31,939) continuing commitment to this local cause designed to provide a mobile service within the town, to aid and foster educational cultural and social activities from young to older folk. £10k to the United Reform Church for refurbishment, £9,323 to Knaresborough Choral Society for new staging, £5,000 to Ripley Town Hall towards purchase of the building, £10k to Staveley School for outside learning huts, £6,195 to Chain Lane Community Hub, £1,134 for 'Dictionaries for life' (dictionaries in schools locally), £1,549 to Knaresborough Youth Theatre, £1,278 for Mens Forum towards hearing boost equipment and then several smaller grants within the community. In all some £84,732 this Rotary year
1
## **Financial review**
## **Review of the charity’s financial position at the end of the period**
The charity has investment with St James's Place investment house and end of year total is some £1,265,102. In addition funds on the bank accounts total £41,082
## **Statement explaining the policy for holding reserves stating why they are held**
Funds held on current account are twoards grant commitments made but not yet paid
## **Amount of reserves held**
As above
## **Reasons for holding zero reserves**
N/A
## **Funds materially in deficit**
N/A
## **Explanation of any uncertainties about the charity continuing as a going concern**
The charity is in a vibrant and financially stable position and robust for future intent and commitment
## **Structure, governance and management**
**Description of the charity's trusts** held as **Type of governing document** Consitution document 22nd May 2020 **How the charity is constituted** CIO **Trustee selection methods including** The constitution allows for up to 16 trustees: we elected to have 5 **details of any constitutional** initially and with development increased to 7 at the Rotary AGM **provisions e.g. election to post or** 30/6/25 - this now includes the Trust secretary and to make **name of any person or body entitled** voting equitable another party from Rotary **to appoint one or more trustees**
The Trustees meet usually monthly (but more frequently depending on grant applications coming in)
2
## **Reference and administration details**
**Charity's full name** Knaresbrough Rotary Club Waugh Trust **Other names the charity is known by** Enter any other names the charity is known by **Charity’s principal address** 1 Mowbray Garth, Boroughbridge, York YO51 9NT
## **Postcode**
## **Names of the trustees who manage the charity**
~~**Name of person (or body)**~~ **Dates acted if not for Trustee name Office (if any) entitled to appoint trustee whole year** ~~**(if any)**~~ Helen Westmancoat Chair All year Ian Ibbotson Treasurer All year Sue Cottingham Secretary until 30/6/25 at AGM a non trustee position Appointed trustee 30/06/2025 Deborah Wilson All year Robert Weddall All year Stephanie Blevins All year Peter Ankcorn Appointed 30/6/25
## **Funds held as custodian trustees on behalf of others**
|Description of the assets held in
this capacity|All trustees (as above) are party to the holding of assets|
|---|---|
|Name and objects of the charity
on whose behalf the assets are
held and how this falls within the
custodian charity’s objects|
As outlined - struictly to comply with the wishes of the Trust benefactor|
|Details of arrangements for safe
custody and segregation of
such assets from the charity’s
own assets|A full review of assets held and banking details are examined each month
by trustees|
3
## **Trustee responsibilities in relation to financial statements**
Company law requires the directors (trustees) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for the year. In preparing those financial statements, the directors (trustees) are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles of the Charities SORP
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue on that basis.
The directors (trustees) are responsible for keeping proper accounting records which disclose with
Members of the Board of Trustees, who are Directors for the purpose of company law, and Trustees for the
## **Disclosure of information**
In so far as the Trustees are aware:
- There is no relevant information of which the Charity's Independent Examiner is unaware;
- -The Trustees have taken the necessary steps to be aware of the information,
- which would be relevant for independent examination purposes and have communicated them to the Independent Examiner.
## **Exemptions**
The trustees have taken advantage of the exemption available to small companies, including the audit
## **Declaration**
## **The trustees declare that they have approved the Trustees Annual Report and Accounts**
## **Signed on behalf of the charity's trustees**
**Signature** _Ian Charles Ibbotson_ **Full Name** Ian Charles Ibbotson **Position** Treasurer **Date** 10/07/2025
4
**Independent examiner’s report to the trustees of Home-Start Craven**
I report on the accounts of: **Knaresborough Rotary Club Waugh Trust** for the year ended: **30th June 2025** which are set out on pages 6 to 14.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material 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 386 of the Act; or
- 2 the accounts do not accord with those records
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns 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.
**Jeff Todd (FCA) Date:** Outsource independent examination services 24 First Avenue York YO31 7YQ
5
## **Knaresborough Rotary Club Waugh Trust**
## **Statement of Financial Activities for the year 30th June 2025**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Note**|**funds**|**funds**|**2025**|**2024**|
|**Income and endowments from:**||**£**|**£**|**£**|**£**|
|Investments|3|63,009|-|63,009|126,694|
|**Total income**|**3**|**63,009**|**-**|**63,009**|**126,694**|
|**Expenditure on:**||||||
|Charitable activities|4.1|85,060|-|85,060|44,327|
|**Total expenditure**|**4**|**85,060**|**-**|**85,060**|**44,327**|
|||||||
|**Net income/(expenditure)**||**(22,051)**|**-**|**(22,051)**|**82,367**|
|**Gross transfers between funds**||-|-|-|-|
|**Net movement in funds**||**(22,051)**|**-**|**(22,051)**|**82,367**|
|**Total funds brought forward**||1,327,585|-|1,327,585|1,245,218|
|**Total funds carried forward**||**1,305,534**|**-**|**1,305,534**|**1,327,585**|
6
## **Knaresborough Rotary Club Waugh Trust**
## **Balance Sheet as at: 30th June 2025**
|**Note**
**Fixed asset investments**
**6**
**Current Assets**
Cash and cash equivalents
**7**
**Current Liabilities: Amounts falling due**
**within one year**
Creditors and accruals
**8**
**Funds of the Charity**
Unrestricted Funds (General)
**9**
Restricted Funds
**9**
**9 & 10**
**Total current liabilities**
**Total Funds carried forward**
**Net Assets**|**2025**
1,265,102
41,082
650
**650**
**1,305,534**
1,305,534
-
**1,305,534**|**2024**
1,293,434|
|---|---|---|
|||36,113|
|||1,962|
|||**1,962**|
||||
|||**1,327,585**|
|||1,327,585
-|
|||**1,327,585**|
The trustees are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.
The directors (trustees) acknowledge their responsibilities for:
i) ensuring the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and
ii) preparing financial statements which give a true and fair view of the state of affairs of the company at the end of each financial year and of its profit and loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102)).
The financial statements were approved by the trustees and signed on their behalf by:
> **Name** Ian Charles Ibbotson **Trustee** Trustee and Treasurer
> **Date:** 20/8/25
7
## **Knaresborough Rotary Club Waugh Trust**
**Notes to the accounts for the year ended:**
**30th June 2025**
## **1 Basis of preparation**
## **1.1 Basis of accounting**
The financial statements are prepared under the historical cost convention and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP (FRS 102)).
## **1.2 Change of basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.
## **1.3 Change to previous accounts**
No changes have been made to accounts for previous years.
## **2 Accounting policies**
## **Income and endowments**
## **Recognition of income**
Income is recognised in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- receipt is probable; and
- the monetary value can be measured with sufficient reliability.
## **Donations and legacies**
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
## **Incoming resources with related expenditure**
Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.
## **Volunteer help**
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
8
## **Expenditure and Liabilities**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## **Charitable activities**
Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Liability recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable
## **Fixed asset investments**
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Financial Instruments**
## _Classification_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
9
## _Recognition and measurement_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction.
If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **Fund accounting**
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor.
10
**Knaresborough Rotary Club Waugh Trust**
## **Notes to the accounts for the year ended: 31 July 2025**
## **3 Income**
|Other investment income
**Investments**
**Income**
Interest receivable on bank deposits|**Unrestricted**
**funds 2025**
**£**
1,341
61,668|**Restricted**
**funds 2025**
**£**
-
-|**Total**
**2025**
**£**
1,341
61,668
**63,009**|**Unrestricted**
**funds 2024**
**£**
1
126,693|**Restricted**
**funds 2024**
**£**
-
-|**Total**
**2024**
**£**
1
126,693|
|---|---|---|---|---|---|---|
||**63,009**|**-**||**126,694**|**-**|**126,694**|
11
**Knaresborough Rotary Club Waugh Trust**
## **Notes to the accounts for the year ended: 31 July 2025**
|**4**
**4.1**
Knaresborough Chamber of Trade
Space Bus
Ripley Star Club
Staveley School
Promotional leaflet
RYLA
Independent examination fee
FEVA
Holy Trinity
Renaissance Knaresborough
Aspin Park Academy
**Support costs**
A Addyman
Rotary 1040
Community Stars
Dictionaries 4Life
**Charitable activities**
**Expenditure**
Knaresborough Museum
Knareborough Connectors
**Direct costs**
Knaresborough Mens Forum
Coram Shakespeare
Open Country Allotments
Chain Lane Community Club
United Reform Church
Long Lands
Henshaws Society for Blind People
Meadowside Academy
Choral Society|**Unrestricted**
**funds 2025**
**£**
1,279
1,549
672
6,195
10,000
845
1,500
2,386
10,000
9,323
1,000
31,939
5,000
1,050
1,134
500
-
-
-
-
-
-
-
-|**Restricted**
**funds 2025**
**£**
-
-
-
-
-
-
-|**Total**
**2025**
**£**
1,279
1,549
672
6,195
10,000
845
1,500
2,386
10,000
9,323
1,000
31,939
5,000
1,050
1,134
500
-
-
-
-
-
-
-
-
**84,372**
650
38
**85,060**|**Unrestricted**
**funds 2024**
**£**
23,201
850
350
525
2,460
3,075
10,000
3,000
110|**Restricted**
**funds 2024**
**£**
-
-
-
-
-
-
-
-
-|**Total**
**2024**
**£**
23,201
850
350
525
2,460
3,075
10,000
3,000
110|
|---|---|---|---|---|---|---|
||**84,372**|**-**||**43,571**|**-**|**43,571**|
||650
38|-
-||756
-|-
-|756
-|
||**85,060**|**-**||**44,327**|**-**|**44,327**|
12
## **Knaresborough Rotary Club Waugh Trust**
**Notes to the accounts for the year ended: 30th June 2025**
## **5 Trustee expenses & examination fees**
## **5.1 Trustee expenses**
No trustees received a remuneration for services rendered during the year, nor were any trustees' out of pocket expenses reimbursed.
|**5.2 Fees for examination of the accounts**
At 1 July 2024
Movement
Withdrawals
At 30 June 2025
**Net book value**
At 30 June 2025
At 30 June 2024
**Fixed asset investments**
**Cost or valuation**
Other fees paid to the Independent Examiner
Independent Examiner's fees for reporting on the accounts|**2025**
**£**
**650**
**-**
**£**
1,293,434
61,668
(90,000 )
1,265,102
**1,265,102**
1,293,434
Unlisted
investments|**2024**
**£**
**756**|
|---|---|---|
||||
|||**-**|
||||
## **6 Fixed asset investments**
13
## **7 Cash and cash equivalents**
|**8 Creditors and accruals**
**8.1 Analysis of creditors**
**Amounts falling due within one year**
**9 Movement of funds**
**9.1 Movement of major funds**
**2025**
**Balance**
**b/fwd**
1,327,585
**Balance**
**b/fwd**
1,245,218
**10 Net assets between funds**
**2025**
**Unrestricted**
**Funds**
**£**
1,265,102
41,082
Current liabilities
(650)
**1,305,534**
**2024**
**Unrestricted**
**Funds**
**£**
1,293,434
36,113
Current liabilities
(1,962)
**1,327,585**
Trade creditors
Cash at bank
Current assets
Current assets
Other creditors and accruals
**Balances at 30 June 2024**
**Balances at 30 June 2025**
**Fund Name**
**Unrestricted Funds (General)**
General funds
Fixed asset investments
Fixed asset investments
**Unrestricted Funds (General)**
General funds
**Fund Name**|**8 Creditors and accruals**
**8.1 Analysis of creditors**
**Amounts falling due within one year**
**9 Movement of funds**
**9.1 Movement of major funds**
**2025**
**Balance**
**b/fwd**
1,327,585
**Balance**
**b/fwd**
1,245,218
**10 Net assets between funds**
**2025**
**Unrestricted**
**Funds**
**£**
1,265,102
41,082
Current liabilities
(650)
**1,305,534**
**2024**
**Unrestricted**
**Funds**
**£**
1,293,434
36,113
Current liabilities
(1,962)
**1,327,585**
Trade creditors
Cash at bank
Current assets
Current assets
Other creditors and accruals
**Balances at 30 June 2024**
**Balances at 30 June 2025**
**Fund Name**
**Unrestricted Funds (General)**
General funds
Fixed asset investments
Fixed asset investments
**Unrestricted Funds (General)**
General funds
**Fund Name**|**Total**
**Total**
**Incoming**
**resources**
63,009|**2025**
**£**
41,082
**41,082**
**2025**
**£**
650
-
**650**
**Outgoing**
**resources**
85,060
**Outgoing**
**resources**
44,327
**Total**
**2025**
**£**
1,265,102
41,082
(650 )
**1,305,534**
**Total**
**2024**
**£**
1,293,434
36,113
(1,962)
**1,327,585**|**2024**
**£**
36,113|**Balance**
**c/fwd**
1,305,534|
|---|---|---|---|---|---|
|||||**36,113**||
|||||**2024**
**£**
756
1,206||
|||||**1,962**||
|||||**Transfers**
-||
||**Balance**
**b/fwd**
1,245,218|**Incoming**
**resources**
126,694||**Transfers**
-|**Balance**
**c/fwd**
1,327,585|
|||**Restricted**
**Funds**
**£**
-
-
-||||
||**1,305,534**|**-**||||
|||**Restricted**
**Funds**
**£**
-
-
-||||
||**1,327,585**|**-**||||
14