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2023-06-30-accounts

REGISTERED CHARITY NUMBER: 1198772

WINCHESTER ROTARY CHARITABLE INCORPORATED ORGANISATION (previously known as Winchester Rotary Club Trust Fund)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

Winchester Rotary Charitable Incorporated Organisation Contents

For the year ended 30 June 2023

Page
Company information 1
Report of the Trustees 2
Independent Examiner's Report 6
Statement of Financial Actvities 7
Balance Sheet 8
Notes to the Financial Statements 9 - 14

Winchester Rotary Charitable Incorporated Organisation Company Information

For the year ended 30 June 2023

TRUSTEES: Deborah Macartney (Chairperson)
Ian Valentine
Paul Russell
Leslie Haswell
CHARITY OFFICES: 49 Peninsula Square
Winchester
Hampshire
SO 23 8GJ
REGISTERED CHARITY NUMBER: 1198772 in England and Wales
BANKERS: CAF Bankers
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
INDEPENDENT EXAMINER: S J L Ellingham FCA DChA
Fawcetts LLP
Chartered Accountants
Windover House
St Ann Street
Salisbury
Wiltshire
SP1 2DR

1

Trustees, Annual Report for the period From 1st July 2022 To 30th June 2023 WINCHESTER ROTARY CHARITABLE INCORPORATED ORGANISATION Charity registration number: 1198772 Objectives and Activities SORP referenc Summary oflhe purposes of the charity as set out in its governing document Para 1.17 The objects of the CIO are.. for the public benefit in Winchester, any other part oflhe United Kingdom or elsewhere in the world, lo relieve the poor and needy, promote pea￿, improve health and literacy, and to further such other humanitarian purposes which are exclusively charitable under the laws of England and Wales as the Iruslees shall think fit. Our most significant annual fundraising event, the Clarendon Marathon, is an off- road marathon which follows the Clarendon Way from Salisbury ta Winchester. Fundraising for the President's charities included a Fire walk, a Pancake Race, a Theatre night and the Lottery. A team went out to support the Great Lakes Peace Centre in Uganda,. we also raised and donated money to that centre. Special Fundraising was organised for the humanitarian and refugee crisis in Ukraine. Donations were made to local causes via our Community and Youth teams. Our International and Disaster teams nominated overseas humanitarian aid causes. We continue the restoration work at Sl Giles Graveyard, and operate the Winchester Stroke Support Club. We restarted the annual Senior Citizens art after a 2- ear break due to COVID. The Iruslees confirm that they referred lo the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the CIO'S aims and objectives and in planning future activities and settin the olicies for the Summary ofthe main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Para 1.17and Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on publi benefit Para 1.18 ear.

Achievements and Performance SORP reference Over £48k raised through the Clarendon Marathon, the profits lover £16kl being distributed to numerous local charities. Over £16k raised for and donated to Great Lakes Peace Centre, Uganda. Over £14.5k raised and committed to 'One Small Thing,, Southampton. Over £14.5k raised and committed to Trinity Winchester. Over £6.5k raised to support humanitarian relief to Ukraine and Ukrainian refugees. Over £6.5k donated to local community causes, including a Senior Citizens Party. Over £6k raised and donated to Rotary International, to support global actions, Over £5k donated to Youth activities in the Winchester area £4k donated to Winchester Schools. Over £3.5k donated for disaster relief. A'stroke Support Club financed and erated in Winchester cit Summary ofthe main achievements of the charity, identifying the difference the charity's work has made to the circUmstan￿S of its beneficiaries and any wider benefits to society as a whole. Para 1.20 Financial Review Review of the charity's financial position at the end of the period Para 1.21 The financial situation is largely unchanged from 2021-22. We are still experiencing the knock-on delays to certain major projects resultin from the COVID andemic. Our policy is to hold sufficient reserves to finance up-front costs on our trading projects, and to enable us lo react positively to a natural disaster or humanitarian crisis. Our trustees set an annual operating budget for our various areas of interest, the 'reserves' being the projected funds remainin after those bud ets are de NIA Statement explaining the policy for holding reserves stating why they are held Para 1.22 Amount of reserves held Para 1.22 ed.. Reasons for holding zero reserves Details of fund materially in deficit Explanation of any Un￿rtaIntieS about the charity continuing as a going concern Para 1.22 Para 1.24 None Para 1.23 None Additional information (optional) You ma choose to include further statements where relevant about.. Fundraising projects, Public Donations, Member donations, Donations from other charities and Foundations. The charity's principal SoUr￿S of funds (including any fundraising) Para 1.47

Structure, Governance and Management Description of charity's Constitution of a Charitable Incorporated trusts.. Organisation with voting members other than its charit trustees CIO Constitution dated 30 January 2022 Charitable Incorporated Organisation Type of governing document How is the charity constituted? 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 Para 1.25 Para 1.25 The Trustees are the following post-holders of Winchester Rotary Club.. (il the President., (ill the President-Elect', (iiil the Immediate Past President., (iv) the Secretary Additional information (optional You ma choose to include further statements where relevant about.. Winchester Rotary Club uses project teams for fundraising, hands-on charitable projects and recommending donations to other charities or humanitarian causes. All such donation recommendations have to be endorsement by two Trustees to ensure compliance with the charity's objects and the Public Benefil re uirement. Winchester Rotary is one of 35,000 Rotary Clubs in over 200 countries and geographic areas. Clubs are non-polilical, non-religious and open to all cultures, ra￿S and creeds. As signified by the motto'service Above Self Rotary's main objective is service in the community, in the workplace and throughout the world. For many years, Winchester Rotary operated its charitable activities under the temis of a Trust Deed dated 29th June 1981, {Registered Charity number.. 283632) At a Special General Meeting of the members in November 2021, the membership voted for transition into a Charitable Incorporated Organisation (CIO) A CIO Constitution was created to reflect the same objects as the existing Trust Fund, and submitted to the Charity Commission. The Charity Commission completed the registration of the CIO on 28th April 2022. Because the Rotary year runs from 1st July to 30th June, the Trustees decided to commence operation under the CIO identity on 1 st July 2022 The Trustees of the former Trust Fund executed a 'Deed of Gift, dated 30th June 2022 to transfer all the assets and obligations of the Trust Fund to the Trustees of the CIO. As from 1 st July 2022 Winchester Rotary charitable activities have been conducted under the name of Winchester Rotary Charitable Incorporated Organisation. A new Bank Account was set up with CAF Bank, and HMRC recognition ofthe CIO for Gift Aid was given 30th January 2023 effective from 28th A ril 2022 The charity's organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Transition from a simple trust to a Charitable Incorporated Organisation ICIOI

Reference and Administrative details Charit name Other name the Charl￿￿seS islered chari number Charity's principal address Winchester Rota Charitable Inco Winchester Rota CIO 1198772 49, Peninsula Square Winchester S023 8GJ rated O anisation Names of the charfty trustees vtho manage Ihe charlty Trustee namg Ollke Ilf any) Name of p8rnon lor body) èntltl•d int trustoe ifan Deborah Macartney Paul Russell lan Valentine President Secretsry Immediate Past President Les Hasw811 Clive Cook President-eled President-elect Appointed 28-11-2022 R8sign8d 27-11-2022 rate trustees - names of the directors at the date the re DIT•¢tor nam• wasa roved Name of trustees holding title to property belonging to the charity D•te• acted If nrt for WI￿1• Trus￿ nam• nla Funds held as custodian trustees on behalf of others Description of the assets None held in this capa¢lty Name and objects of th8 charity on whose behalf the assets are held and how this falls within the custodian charty's objects NIA Declarations The tru8tsos doclare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Posltlon (eg Secretary. Chair, etc) Les Haswell Paul Anthony Russell President*lect Secretary Date 22/04 oz+

Winchester Rotary Charitable Incorporated Organisation Independent Examiner's Report For the year ended 30 June 2023

Independent Examiner's Report to the Trustees of Winchester Rotary CIO

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 June 2023 which are set out on pages 7 to 14.

Responsibilities and basis of report

in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent 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 charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any

an independent examination.

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.

S J L Ellingham FCA DChA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury Wiltshire SP1 2DR

Date: 23.04.2024

6

Winchester Rotary Charitable Incorporated Organisation Statement of Financial Activities

For the year ended 30 June 2023

Note
INCOME AND ENDOWMENTS:
Donations and legacies
Other trading activities
2
Total income and endowments
EXPENDITURE ON:
Raising funds
Charitable activities
3
Governance costs
4
Total expenditure
NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
10
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
Total
£
£
£
76,201
44,921
121,122
28,448
-
28,448
104,649
44,921
149,570
34,505
1,797
36,302
51,416
59,953
111,369
1,800
-
1,800
87,721
61,750
149,471
16,928
(16,829)
99
(19,234)
19,234
-
(2,306)
2,405
99
141,629
6,657
148,286
139,323
9,062
148,385
2023		 2022
Total
£
152,481
55,150
207,631
35,058
83,116
-
118,174
89,457
-
89,457
58,829
148,286

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes form part of these financial statements

7

Vfinchester Rotary Charitable Incwpwated Organisatlon Balance Sheet For the year ended 30 June 2023 2023 Unrestricted Re51rirted 2022 Total Totsl Note CURRENT ASSErs Debtors 3B90 3.890 17,960 Cash at bank 167.232 26,820 194,052 161,287 171.122 26.820 197.942 179,247 CREDITORS Amounts failing due within one year {31.7991 {17.7581 149,5571 130,9601 Net current assets 139.323 9,062 148,385 148,287 NET ASSETS 139,323 9,062 148,385 148,287 FUNDS Unrestrlcted io 139,323 141,630 Restricted io 9.062 6,657 148,385 148,287 The trustees confirm. in accordance with the Charitable Incorporated Organisatlons (Generall Re8ulatlons 2012, that at the year end the CIO did not have any outstandin8 guarantees to third parties nor any debts secured on the assets of the CIO. e fi ancia statements were approved and a￿horised for issue by the Board of Trustees on OAbnd were signed on its behalf bv: es Haswell The notes form part of these financial statements

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2023

1. Accounting policies

1.1 General information and basis of preparation

The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The charity constitutes a public benefit entity as defined by FRS 102.

Winchester Rotary Charitiable Incorporated Organisation was previously known as the Winchester Rotary Club Trust Fund but the trustees unamiously decided to establish a charitable organisation to take forward the charity's work. The Charitable Incorporated Organisation was registered with the Charity Commission on 28 April 2022 and began trading on 1 July 2022.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3 Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

1.4 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

9

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2023

1.5 Taxation

The charity is exempt from tax on its charitable activities.

1.6 Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

2. Other Trading Activities

Fundraising events
Charitiable Activities
Donations made from fundraising
6
Other donations made
6
Governance costs
Independent examiner's fee		 Unrestricted
Restricted
Total
£
£
£
28,448
-
28,448
28,448
-
28,448
Unrestricted
Restricted
Total
£
£
£
17,937
37,003
54,940
33,479
22,950
56,429
51,416
59,953
111,369
Unrestricted
Restricted
Total
£
£
£
1,800
-
1,800
1,800
-
1,800
2023
2023
2023		 2022
Total
£
55,150
55,150
2022
Total
£
15,123
67,993
83,116
2022
Total
£
-
-

3. Charitiable Activities

4. Governance costs

5. Trustee remuneration and benefits

No trustees received remuneration or any other benefits during the year (2022: £nil). No expenses were reimbursed to the trustees during the year (2022: £nil).

6. Details of donations made during the year

Grants to institutions of £300 or over in the period were: 2023
14th Scout Group £300.00
Aquabox £500.00
Brendoncare Fundraising £300.00
Brickworks £1,000.00

10

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2023

6. Details of donations made during the year (continued)

Details of donations made during the year (continued)
CHASE Africa
Disaster Aid UK & Ireland
GLPC Education Project
GLPC Maternity Ward at Rukoki Hospital
GLPC Visit 2023
GOMAD
Great Lakes Peace Center
GRSP student
Hope and Homes
International Medical Corps (UK)
Kids Out Marwell
Kings Worthy School
Lend With Care
Lennox Children's Cancer Fund
MHA Winchester Live at Home
One Small Thing Housing Scheme
Osborne School
Overseas Scholarship, University of Winchester
RFUK End Polio Now
RFUK Foundation
Rotary Club of Salisbury (for Clarendon Marathon)
Rotary in GB&I Disaster Relief
Shelter Box
Southampton Charitable Hospital Funds
Stanmore Primary School
TFSR_Intern_2022
The Playhouse Foundation
Tools for Self Reliance
Trinity Winchester
Ukraine (Fr Volodymyr Koskin, Dnipro, humanitarian aid)
Ukraine (Rotarianski Lublin, humanitarian aid)
Ukraine (local support for refugee hosts)
W. Bereavement Support
W. Goalball
W. Hospice Fundraising Charity
W. Talking Newspaper
Water Harvest
Water Survival
Weeke Primary School
Winchester District Citizens Advice Bureau
Winchester Mediation Service
Winterslow Link
Young Carers
Youth Counselling
Miscellaneous grants and project costs of less than £300		 2023
£300
£715
£7,555
£300
£5,588
£1,000
£6,637
£1,000
£300
£1,860
£1,100
£1,000
£1,000
£520
£300
£14,607
£2,000
£5,000
£2,000
£4,050
£3,787
£750
£1,000
£300
£1,000
£4,478
£1,000
£900
£14,607
£1,519
£2,300
£1,000
£300
£600
£3,606
£300
£2,010
£1,005
£1,000
£2,100
£1,750
£400
£1,000
£300
£105,943
£5,426
£111,369

11

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2023

7. Comparative statement of financial activities

Unrestricted
Restricted
Total
£
£
£
INCOME AND ENDOWMENTS:
Donations and legacies
133,834
18,647
152,481
Other tading activities
46,899
8,251
55,150
Total income and endowments
180,733
26,898
207,631
EXPENDITURE ON:
Raising funds
31,665
3,393
35,058
Charitable activities
10,499
4,624
15,123
Other donations made
55,769
12,224
67,993
Total expenditure
97,933
20,241
118,174
NET INCOME/(EXPENDITURE)
82,800
6,657
89,457
Transfers between funds
Net movement in funds
82,800
6,657
89,457
RECONCILIATION OF FUNDS
Total funds brought forward
58,829
-
58,829
TOTAL FUNDS CARRIED FORWARD
141,629
6,657
148,286
8.
Debtors: Amounts falling due within 1 year
2023
£
HMRC Gift-Aid receivable
3,890
Other debtors
-
3,890
2022
All income and expenditure derive from continuing activities.		 2021
Total
£
90,244
44,889
135,133
22,796
8,320
66,366
97,482
37,651
-
37,651
92,950
130,601
2022
£
-
17,960
17,960

12

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2023

9. Creditors: Amounts falling due within 1 year

Deferred income: Marathon advance receipts
Accruals
Other creditors		 2023
£
20,000
29,557
-
49,557		 2022
£
13,000
-
17,960
30,960

10. Statement of funds

Unrestricted funds:
General fund
Restricted funds:
Restricted funds
TOTAL FUNDS		 Opening
balance
Incoming
resources
Outgoing
resources
Transfers
between funds
01/07/2022
141,629
104,649
(87,721)
(19,234)
141,629
104,649
(87,721)
(19,234)
6,657
44,921
(61,750)
19,234
6,657
44,921
(61,750)
19,234
148,286
149,570
(149,471)
-		 Closing
balance
30/06/2023
139,323
139,323
9,062
9,062
148,385

11. Comparative statement of funds

Unrestricted funds:
General fund
Restricted funds:
Restricted funds
TOTAL FUNDS		 Opening
balance
Incoming
resources
Outgoing
resources
Transfers
between funds
01/07/2021
58,829
180,733
(97,933)
-
58,829
180,733
(97,933)
-
-
26,899
(20,242)
-
-
26,899
(20,242)
-
58,829
207,632
(118,175)
-		 Closing
balance
30/06/2022
141,629
141,629
6,657
6,657
148,286

13

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2023

12. Restricted funds

Restricted funds in 2023 were held for the following:

Ad-hoc fundraising for humanitarian support to Ukraine and Ukrainian refugees.

13. Related party transactions

There were no related party transactions during the year (2022: £nil).

14