The Charity Registration Number is :- 1197774
Westbourne Rotary Club Trust Fund CIO
Report and Accounts
30 June 2023
## **Westbourne Rotary Club Trust Fund CIO Trustees' Annual Report for the period from 1 April 2022 to 30 June 2023**
The Trustees present their Report and Accounts for the period ended 30 June 2023.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Westbourne Rotary Club Trust Fund CIO
The charity is also known by its operating name, Rotary Club of Westbourne
_**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1197774
_**Legal structure of the charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) . There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
1
## **Westbourne Rotary Club Trust Fund CIO**
## **Trustees' Annual Report for the period from 1 April 2022 to 30 June 2023**
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
282 Malmesbury Park Road Bournemouth, Dorset BH8 8PR
## **The Trustees in office on the date the report was approved were:-**
Brian Thomas Pauline Bonanni Susan Burnett Gregory Singleton Lynne Abad David Tiling
## **The following persons served as Trustees during the period ended 30 June 2023 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
All the trustees are also members of the charity.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
## **Objective**
The relief of the poor and needy in the Bournemouth BCP area and any other part of the United Kingdom or elsewhere in the world, or such other charitable purpose as the members of the CIO shall in a duly constituted meeting direct.
## _**The main activities undertaken in relation to those purposes during the period.**_
**Addressing food insecurities,** continuing to provide food parcels for people on incomes in association with our partners Unity in Vision and The Church of Jesus Christ of Latter-day Saints. **Addressing loneliness and isolation** The contruction of our hub kithen based at St Andrews Church in Boscombe was completed.
## _**The main activities undertaken during the period to further the charity's purpose for the public benefit.**_
The charity has donated its funds and volunteer time to supporting charities and community groups locally, nationally and internationally as well as proactively developing projects that benefit the community.
**Grant making** Decisions about donations are made by the tustees at their regular meetings (usually bimonthly and called Club Council). Donations are favoured towards activities that fall within themes set out by Rotary International but other good causes may also be supported. Research is carried out on the groups and orgnisations applying in order to avoid any fraudulent applications and to risk assess the applicants.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
2
## **Westbourne Rotary Club Trust Fund CIO**
## **Trustees' Annual Report for the period from 1 April 2022 to 30 June 2023**
## **The main achievements and performance of the charity during the period.**
**Environmental projects,** continuing work in the local community doing litter picks, tending to the two roundabouts where we have been allowed to put a boat with floral dispalys and, along with others, maintaing "Skerryvore" the site of the home of Robert Louis Stevenson that was destroyed by a bomb in the second world war. Carry out a regular inspection around the Westcliffe area and report any hazards identified to BCP Council.
**Food insecurities** In a trypical week during the period of this report we provided 24 parcels benefiting 48 people. We receive a large amount of surplus foods from our business partner Harvest Fine Foods and others. We use these as ingredients in the community meals and food parcels that we produced with the rest being donated on to other food providers, charities and needy individuals and families. Staples that we are unable to donate locally, are given to Aid convoys to Syria and Yemen.
## _**The difference the charity's performance during the period has made to the beneficiaries of the charity.**_
We have contuined to work with our partners Unity Vision and LDS Church and has provided funding for the youth integaration project of unity in in vision, which once a month provides opportunity for youg asylum seekers to meet with other local youngsters. Where they can chat, play games and eat a meal together, this has been most successful regularly attracting over 30 young asylum seekers. We have also supported their montly Internatational Lunch. The LDS Chuch introduced an online English course for asylum seekers, locally the church decided to offer Reach High Fund has provided grants for several young people from low income household to support their further and or higher education.
We have provided funding and support to the Dorset Ukrainian Community and provided Christmas hampers for 30 care leavers.
## _**The degree to which the achievements and performance during the period have benefited wider society.**_
On behalf of our partners we have established a catering social enterprise, which aims to provide income opportunities for women from BAME communities, which fits around their caring responsibilites and provides them with business experience. At the time of preparing this report they have catered eleven events, the largest was for 150 people.
**International** Our project funding the provision of sanitry units for school girls in Sri Lanka has had to finish due to political and economic crisis in the country, we have offered our funding instead for provision of school meals there.
We have provided an additional £500 to Lend with Care, which provides micro loans in several countries.
Each year we sponsor the education of 10 young people in the Gambia.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Trustees are elected by members of the Rotary Club of Westbourne at the Annual General Meeting. The Trustees usually meet bi-monthly at a meeting called "Club Council". Any members may attend this meeting but only Trustees are allowed to vote on matters discussed.
3
## **Westbourne Rotary Club Trust Fund CIO**
## **Trustees' Annual Report for the period from 1 April 2022 to 30 June 2023**
## **Financial review**
## _**The charity's financial position at the end of the period ended 30 June 2023**_
The financial position of the charity at 30 June 2023 and more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net expenditure**|**2023**
**£**
(25,295)
24,866
60,632
85,498|
|---|---|
## _**Financial review of the position at the reporting date, 30 June 2023 .**_
The trustees consider the financial performance by the charity during the period to have been satisfactory. The charity continues as a going concern.
Specific changes in fixed assets are detailed in the notes to the accounts.
## _**Policies on reserves.**_
The trustees generally favour donating funds raised as soon as possible, however the charity plans to keep £3,000 on unrestricted reserves held in cash over and above any designated funds, in order to be able to respond to urgent disaster appeals and to ensure positive cash flow can be maintained.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
John Robson
1 Homefield Close Winkton Christchurch Dorset BH23 7AQ
4
## **Westbourne Rotary Club Trust Fund CIO**
## **Trustees' Annual Report for the period from 1 April 2022 to 30 June 2023**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
- recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 7 November 2023.
PAULINE BONANNI Trustee
5
## **Westbourne Rotary Club Trust Fund CIO**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the period ended 30 June 2023**
We report on the financial statements of Westbourne Rotary Club Trust Fund CIO for the period ended 30 June 2023, as set out on pages 12 to 20, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet , the Cash Flow Statement and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 19, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the Trustees and the accountant**
As described on page 9, you, the charity's Trustees are responsible for the preparation of the accounts.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
## **No statement of opinion**
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
**Signed:-**
## **John Robson - Independent Accountant**
1 Homefield Close Winkton Christchurch Dorset BH23 7AQ
This report was signed on 7 November 2023
6
**Westbourne Rotary Club Trust Fund CIO - Statement of Financial Activities for the period ended 30 June 2023**
## _**Statement of Financial Activities for the period ended 30 June 2023**_
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
1,638
Other trading activities
A3
6,997
**Total income**
**A**
**8,635**
**Expenditure on:**
Raising funds
B1
4,440
Charitable activities
B2
7,776
**Total expenditure**
**B**
**12,216**
**Net expenditure for the period**
**(3,581)**
**Net income after transfers**
**A-B-C**
**(3,581)**
**(3,581)**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
28,447
**Total funds carried forward**
**24,866**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
810
22,525
**23,335**
11,920
33,129
**45,049**
**(21,714)**
**(21,714)**
**(21,714)**
82,346
**60,632**|**Current year**
**Total Funds**
**2023**
**£**
**2,448**
**29,522**
**31,970**
**16,360**
**40,905**
**57,265**
**(25,295)**
**(25,295)**
**(25,295)**
**110,793**
**85,498**|
|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 12 to 22 form an integral part of these accounts.**
7
## **Westbourne Rotary Club Trust Fund CIO - Statement of Financial Activities for the period ended 30 June 2023**
**Westbourne Rotary Club Trust Fund CIO - Resources applied in the period ended 30 June 2023 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2023**
**£**
(25,295)
(15,223)
**(40,518)**|
|---|---|
**The notes attached on pages 12 to 22 form an integral part of these accounts.**
8
## **Westbourne Rotary Club Trust Fund CIO - Statement of Financial Activities for the period ended 30 June 2023**
## **Movements in revenue and capital funds for the period from 1 April 2022 to 30**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before transfers|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2023**
**2023**
**£**
**£**
28,447
82,346
(3,581)
(21,714)
**24,866**
**60,632**
**24,866**
**60,632**
**Unrestricted**
**Restricted**
**and**
**Funds**
**Designated funds**
**2023**
**2023**
**£**
**£**
24,866
60,632|**Total**
**Funds**
**2023**
**£**
110,793
(25,295)
**85,498**
**85,498**
**Total**
**Funds**
**2023**
**£**
**85,498**|
|---|---|---|
**The notes attached on pages 12 to 22 form an integral part of these accounts.**
9
## **Westbourne Rotary Club Trust Fund CIO - Statement of Financial Activities for the period ended 30 June 2023**
## **Westbourne Rotary Club Trust Fund CIO**
**Income and Expenditure Account for the period from 1 April 2022 to 30 June 2023 as required by the Companies Act 2006**
|**_Income_**
Income from operations
**Gross income in the period before exceptional items**
**Gross income in the period including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
**Total expenditure in the period**
Tax on surplus on ordinary activities
**Retained surplus for the period**
Investment income
**Net income after tax in the financial period**
**Net income before tax in the financial period**|**2023**
**£**
31,970
**31,970**
**31,970**
**37,099**
**3,806**
**16,360**
**57,265**
(25,295)
-
**(25,295)**
**(25,295)**|
|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 12 to 22 form an integral part of these accounts.**
10
## **Westbourne Rotary Club Trust Fund CIO - Balance Sheet as at 30**
|Note
**SORP**
**Ref**
**Fixed assets**
A
Tangible assets
7
A2
**Current assets**
B
Stocks
B1
Cash at bank and in hand
B4
**Total current assets**
**Net current assets**
**The total net assets of the charity**
**Restricted funds**
Restricted Revenue Funds
12
D2
**Unrestricted Funds**
Unrestricted Revenue Funds
12
D3
**Total charity funds**
**The total net assets of the charity are funded by the**
**follows:-**|
**2023**
**£**
11,417
2,826
71,255
74,081
74,081
85,498
60,632
24,866
85,498
**funds of the charity, as**|
|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **PAULINE BONANNI**
Trustee Approved by the board of trustees on 7 November 2023
**The notes attached on pages 12 to 22 form an integral part of these accounts.**
11
## **Westbourne Rotary Club Trust Fund CIO**
## **Notes to the Accounts for the period from 1 April 2022 to 30 June 2023**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Accounting policies are supplemented by estimation techniques where judgement is required in measuring the value of income and expenditure and of assets and liabilities
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
12
## **Westbourne Rotary Club Trust Fund CIO**
## **Notes to the Accounts for the period from 1 April 2022 to 30 June 2023**
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.
Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.
If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
## **Allocating costs to activities**
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note5.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residu over their estimated useful lives.
Plant and machinery
25 % straight line
## **Stocks and work in progress**
Stock is valued at the lower of cost and net realisable value.
13
## **Westbourne Rotary Club Trust Fund CIO**
## **Notes to the Accounts for the period from 1 April 2022 to 30 June 2023**
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Financial instruments including cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 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 on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Net deficit before tax in the financial period**
|Depreciation of owned fixed assets
The net deficit before tax in the financial period is stated after charging:-|**2023**
**£**
3,806|
|---|---|
## **5 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
## **6 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
14
## **Westbourne Rotary Club Trust Fund CIO**
## **Notes to the Accounts for the period from 1 April 2022 to 30 June 2023**
## **7 Tangible fixed assets**
|**Cost**
Additions
**At 30 June 2023**
**Depreciation**
Charge for the period
**At 30 June 2023**
**Net book value**
At 30 June 2023|**Land and**
**Buildings**
£
-
**-**
-
**-**
**-**|**Plant &**
**Machinery**
£
15,223
**15,223**
3,806
**3,806**
**11,417**|**Motor**
**Vehicles**
£
-
**-**
-
**-**
**-**|
|---|---|---|---|
A significant element of the fixed assets were acquired with the aid of grants and there are restrictions upon the manner in which the assets can be dealt with imposed by the grant making authorities.
All assets are used for direct charitable purposes.
|**8 Stocks & Work in Progress**
Stocks before write downs
**_Analysis of the carrying value of stocks and work in progress by activities_**
**2023**
**2022**
**£**
**£**
**_Activity_**
Charitable activity
-
-
-
**9 Income and Expenditure account summary**
**At 1 April 2022**
Loss after tax for the period
**At 30 June 2023**
**_Work in Progress_**|**2023**
**£**
2,826
2,826
**2023**
**£**
2,826
2,826
**2023**
**£**
110,793
(25,295)
**85,498**
**_Stocks_**|
|---|---|
## **10 No related party transactions**
There were no transactions with related parties in the year , except with regard to trustees' expenses.If you us
15
## **Westbourne Rotary Club Trust Fund CIO**
## **Notes to the Accounts for the period from 1 April 2022 to 30 June 2023**
## **11 Particulars of how particular funds are represented by assets and liabilities**
|**At 30 June 2023**
Tangible Fixed Assets
Current Assets|**Unrestricted**
**funds**
**£**
11,417
13,449
**24,866**|**Designated**
**funds**
**£**
-
**-**|**Restricted**
**funds**
**£**
-
60,632
**60,632**|
|---|---|---|---|
## **12 Change in total funds over the period as shown in Note 11 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Sundry other funds
**Total restricted funds**
**Total charity funds**|**£**
28,447
**28,447**
60,632
**60,632**
**89,079**
**Funds brought**
**forward from**
**2022**|**See Note 13**
**£**
(3,581)
**(3,581)**
(21,714)
**(21,714)**
**(25,295)**
**Movement in**
**funds in 2023**|**£**
**-**
**-**
-
**-**
**-**
**Transfers**
**between**
**funds in 2023**|
|---|---|---|---|
## **13 Analysis of movements in funds over the period as shown in Note 12**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
Sundry other funds|**Income**
**2023**
**£**
**8,635**
**23,335**
**31,970**|**Expenditure**
**2023**
**£**
**(12,216)**
**(45,049)**
**(57,265)**|**Other**
**Gains &**
**Losses**
**2023**
**£**
**-**
**-**
**-**|
|---|---|---|---|
16
## **Westbourne Rotary Club Trust Fund CIO**
## **Notes to the Accounts for the period from 1 April 2022 to 30 June 2023**
**14 The purposes for which the funds as detailed in note 12 are held by the charity are:-**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## _**Restricted funds:-**_
Restricted Fixed Asset Funds Reach High Fund Sundry other funds
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are for a designated purpose.
## **15 Ultimate controlling party**
The charity is under the control of its legal trustees.
17
## **Westbourne Rotary Club Trust Fund CIO**
**Detailed analysis of income and expenditure for the period from 1 April 2022 to 30 June 2023 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **16 Donations and Legacies**
|**Donations and gifts from individuals**
**Total Donations and Legacies**
**A1**
Gift aid donations
**Total donations and gifts from individuals**|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
1,638
**1,638**
**1,638**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
810
**810**
**810**|**Current year**
**Total Funds**
**2023**
**£**
**2,448**
**2,448**
**2,448**|
|---|---|---|---|
## **17 Income from other, non charitable, trading activities**
|**Total from other activities**
**A3**
Income from fundraising events|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
6,997
**6,997**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
22,525
**22,525**|**Current year**
**Total Funds**
**2023**
**£**
**29,522**
**29,522**|
|---|---|---|---|
## **18 Expenditure on charitable activities- Grant funding of activities**
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
3,857
**Total grantmaking costs**
**B2c**
**3,857**
Grants made to organisations|**Current year**
**Restricted**
**Funds**
**2023**
**£**
33,129
**33,129**|**Current year**
**Total Funds**
**2023**
**£**
**36,986**
**36,986**|
|---|---|---|
18
## **Westbourne Rotary Club Trust Fund CIO**
**Detailed analysis of income and expenditure for the period from 1 April 2022 to 30 June 2023 as required by the SORP 2015**
## **Breakdown of Grants made to organisations**
|St Michaels
Ukraine Appeal
YMCA chatterbox
Cherry tree
Juilias House
Boscombe Peace Festival
Other
Grotto gift and donations
Reach High
Rotary Club El Cajon Sunset
President College Charity
Wessex Cardiac
Social Enterprise expenses
Stellas School
MS Society
Ukraine Appeal
Other|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
1,108
600
300
790
250
250
559
**3,857**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
5,278
3,093
1,100
8,405
500
4,510
600
1,950
501
7,192
**33,129**|**Current year**
**Total Funds**
**2023**
**£**
1,108
600
300
790
250
250
559
5,278
3,093
1,100
8,405
500
4,510
600
1,950
501
7,192
**3,857**|
|---|---|---|---|
## **19 Support costs for charitable activities**
|**_Financial costs_**
**Support costs before reallocation**
**Total support costs**
Bank charges
Depreciation & Amortisation in total for the|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
113
3,806
**3,919**
**3,919**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
-
-
**-**
**-**|**Current year**
**Total Funds**
**2023**
**£**
**113**
**3,806**
**3,919**
**3,919**|
|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
19
## **Westbourne Rotary Club Trust Fund CIO**
**Detailed analysis of income and expenditure for the period from 1 April 2022 to 30 June 2023 as required by the SORP 2015**
## **20 Total Charitable expenditure**
|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
Total grantmaking costs
**B2c**
3,857
Total support costs
**B2d**
3,919
**Total charitable expenditure**
**B2**
**7,776**|**Current year**
**Current year**
**Restricted**
**Funds**
**Total Funds**
**2023**
**2023**
**£**
**£**
33,129
**36,986**
-
**3,919**
**33,129**
**40,905**|
|---|---|
## **21 Expenditure on raising funds and costs of investment management**
|Cost of fundraising activities
**Total fundraising costs**
B1|**Current year**
**Unrestricted**
**Funds**
**2023**
**£**
4,440
**4,440**|**Current year**
**Restricted**
**Funds**
**2023**
**£**
11,920
**11,920**|**Current year**
**Total Funds**
**2023**
**£**
**16,360**
**16,360**|
|---|---|---|---|
20
## **Westbourne Rotary Club Trust Fund CIO**
## **Activity analysis of Income and expenditure for the for the period from 1 April 2022 to 30 Jun**
_**This analysis is classsified by activity and not by conventional nominal descriptions.**_
## **23 Analysis of income by activity**
|**SOFA ref**
Fundraising activities
**_Summary of Total Income, including the items above_**
Other activities
**A3**
Donations & Legacies
**A1**
**Total income as shown in the SOFA**
**A**
**_Categories of income_**
Income from exchange transactions
**Activity**
**Income from other, non charitable, trading activities**|**2023**
**£**
**29,522**
29,522
2,448
**31,970**
31,970|
|---|---|
## **24 Analysis of charitable expenditure by activity**
|Financial costs
Bank charges
**Activity**
**Total charitable expenditure**
**Summary of charitable costs by**
**activity**
Plant & machinery depreciation|**Direct**
**costs**
**2023**
**£**
-
**Direct**
**costs**
**2023**
**£**
-
**-**|**Support**
**costs**
**2023**
**£**
3,919
**Support**
**costs**
**2023**
**£**
113
3,806
**3,919**|**Grant**
**funding of**
**activities**
**2023**
**£**
-
**Grant**
**funding of**
**activities**
**2023**
**£**
-
**-**|**Total**
**2023**
**£**
**3,919**
**Total**
**2023**
**£**
**113**
**3,806**
**3,919**|
|---|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 20
21
## **Westbourne Rotary Club Trust Fund CIO**
**Activity analysis of Income and expenditure for the for the period from 1 April 2022 to 30 Jun Analysis of support and governance costs by charitable activities**
|**Activity**
Charitable activity
**Summary of grant making by activity**
St Michaels
Ukraine Appeal
Cherry tree
Boscombe Peace Festival
Grotto gift and donations
Reach High
Rotary Club El Cajon Sunset
President College Charity
Wessex Cardiac
Social Enterprises
Stellas School
MS Society
Other|**Governance**
-
**Grants to**
**institutions**
**2023**
**£**
1,108
600
790
5,278
3,093
1,100
8,405
500
4,510
600
1,950
9,052
**36,986**|**Finance**
3,919
**Grants to**
**individuals**
**2023**
**£**
**-**|**Human**
**Resources**
-
**Support**
**costs**
**2023**
**£**
**-**|**Other**
**Overheads**
-
**Total**
**2023**
**£**
**1,108**
**600**
**-**
**790**
**-**
**-**
**5,278**
**3,093**
**1,100**
**8,405**
**500**
**4,510**
**600**
**1,950**
**9,052**
**36,986**|
|---|---|---|---|---|
Fuller details of grants made and related costs, including support costs, are shown in note 18.
## **25 Analysis of charitable expenditure by activity**
**----- Start of picture text -----**
Activity
Fundraising
Fundraising activities
activities
2023
£
Direct fundraising costs 16,360
-
Indirect fundraising costs:-
26 Carrying value of work in progress analysed between activities
2023
£
Other charitable activities 2,826
**----- End of picture text -----**
22