2024-06-30-accounts - Winchester Rotary Charitable Incorporated Organisation

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REGISTERED CHARITY NUMBER: 1198772

WINCHESTER ROTARY CHARITABLE INCORPORATED ORGANISATION

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

Winchester Rotary Charitable Incorporated Organisation Contents

For the year ended 30 June 2024

	Page
Company information	1
Report of the Trustees	2
Independent Examiner's Report	7
Statement of Financial Actvities	8
Balance Sheet	9
Notes to the Financial Statements	10 - 15

Winchester Rotary Charitable Incorporated Organisation Company Information

For the year ended 30 June 2024

TRUSTEES: Leslie Haswell (Chairperson) Paul Russell Michael Adrian Court appointed 01/07/2024 Mark Anthony Butcher appointed 01/07/2024 Deborah Macartney resigned 30/06/2024 Ian Valentine resigned 30/06/2024 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

From 1[st] July 2023 To 30[th] June 2024

WINCHESTER ROTARY CHARITABLE INCORPORATED ORGANISATION

Charity registration number: 1198772

Objectives and Activities

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SORP reference
Summary of the purposes of Para 1.17 The objects of the CIO are: for the public
the charity as set out in its benefit in Winchester, any other part of the
governing document United Kingdom or elsewhere in the world,
to relieve the poor and needy, promote
peace, improve health and literacy, and to
further such other humanitarian purposes
which are exclusively charitable under the
laws of England and Wales as the trustees
shall think fit.
Summary of the main Para 1.17 and Our most significant annual fundraising
1.19
activities in relation to those event, the Clarendon Marathon, is an off-
purposes for the public road marathon which follows the Clarendon
benefit, in particular, the Way from Salisbury to Winchester.
activities, projects or
services identified in the included a sponsored walk, a Pancake
accounts. Race, a . We
raised and donated money to support the
Great Lakes Peace Centre in Uganda.
Donations were made to local causes via
our Community and Youth teams. Our
International and Disaster teams
nominated overseas humanitarian aid
causes. We continue to develop
community partnerships to work on
environmental projects, we operate the
Winchester Stroke Support Club, and we
organise an annual Senior Citizens party.
We have also launched an ambitious
project to provide a scholarship for a
student from a developing country to study
for a degree at Winchester University.
Statement confirming Para 1.18 The trustees confirm that they
whether the trustees have referred to the guidance contained in the
had regard to the guidance Charity Commission's general guidance on
issued by the Charity public benefit when reviewing the CIO's
Commission on public aims and objectives and in planning future
benefit activities and setting the policies for the
year.
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Achievements and Performance

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SORP reference
The Clarendon Marathon, our major
fundraiser, distributed £14,400 to local
charities, and raised a further £7k for us.
Summary of the main Over £19k raised for and donated to Great
Para 1.20
achievements of the charity, Lakes Peace Centre, Uganda.
identifying the difference the Over £25k raised and committed to
Winchester Hospice
the circumstances of its Over £14k spent on a Community Garden
beneficiaries and any wider Over£8k donated to local community
benefits to society as a causes, including a Senior Citizens Party.
whole. Just under £8k donated to international
causes via other UK-based charities.
Just under £6k raised and donated to
Rotary International, for
£7.5k donated to Youth activities in the
Winchester area
£5.6k spent on Youth Development
£2k donated for disaster relief.
Over £10k scholarship for an overseas
student to study at Winchester University.
Over £1.5k financing a
Club operating in Winchester city.
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Financial Review

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Para 1.21 A good year for catching up on major
financial position at the end projects, and utilising funds which had
of the period accumulated during the covid period.
Statement explaining the Para 1.22 Our policy is to hold sufficient reserves to
policy for holding reserves finance up-front costs on our trading
stating why they are held projects, and to enable us to react
positively to a natural disaster or
humanitarian crisis.
Amount of reserves held Para 1.22 Our trustees set an annual operating
budget for our various areas of interest, the
projected funds
remaining after those budgets are
deployed.
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 None
deficit
Explanation of any Para 1.23 None
uncertainties about the
charity continuing as a going
concern
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Additional information (optional) You may choose to include further statements where relevant about:

	sources of funds (including any fundraising)	Para 1.47	Fundraising projects, Public Donations, Member donations, Donations from other charities and Foundations.

Structure, Governance and Management

trusts:		Constitution of a Charitable Incorporated Organisation with voting members other than its charity trustees
Type of governing document	Para 1.25	CIO Constitution dated 30thJanuary 2022
How is the charity constituted?	Para 1.25	Charitable Incorporated Organisation
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 Trustees are the following post-holders of Winchester Rotary Club: (i) the President, (ii) the President-Elect, (iii) the Immediate Past President, (iv) the Secretary.

constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees (i) the President, (ii) the President-Elect, (iii) the Immediate Past President, (iv) the Secretary.	constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees (i) the President, (ii) the President-Elect, (iii) the Immediate Past President, (iv) the Secretary.
Additional information (optional) You may choose to include further statements where relevant about:
structure and any wider network with which the charity works	Para 1.51 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 the Public Benefit requirement.
Relationship with any related parties	Para 1.51 Winchester Rotary is one of 35,000 Rotary Clubs in over 200 countries and geographic areas. Clubs are non-political, non-religious and open to all cultures, races 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.
Transition from a simple trust to a Charitable Incorporated Organisation (CIO)	For many years, Winchester Rotary operated its charitable activities under the terms 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 1st July 2022 and obligations of the Trust Fund to the Trustees of the CIO. As from 1st 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 of the CIO for Gift Aid was given 30th January 2023 (effective from 28th April 2022)

Reference and Administrative details

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Charity name Winchester Rotary Charitable Incorporated Organisation
Other name the charity uses Winchester Rotary CIO
Registered charity number 1198772
49, Peninsula Square
Winchester
SO23 8GJ
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Les Haswell President
2 Paul Russell Secretary
3 Ian Valentine CIO Treasurer
Deborah Immediate Past
4
Macartney President
5
6
7
8
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Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

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Description of the assets None
held in this capacity
Name and objects of the N/A
charity on whose behalf the
assets are held and how this
falls within the custodian
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Details of arrangements for safe custody and segregation of such assets from the charty's own assets NIA Additional IOrniatIOn (opdonal) Namos and addresses of advisers (Optlonal Infonnation) Type of Name Addrem advbs•r Name of chlof execut or names of Mnior Staff membern Ioptlonal Infomiation Exemptions from dlsclosure Reason for non4isdosure of ke rsonn81 detai18 Other o tlonal Inforniation Declaratlons The trustees d•clarn that they hav• approved the trusteos, roport abov•. Signed on behall of the charfty, Slgnaturn(•) Full name(s} Posltlon (eg Socretary. Chalr. etc) Les Haswell Paul Anthony Russell President 2511112024

Winchester Rotary Charitable Incorporated Organisation Independent Examiner's Report For the year ended 30 June 2024

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 2024 which are set out on pages 8 to 15.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent 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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
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 requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no 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: 30 January 2025

Winchester Rotary Charitable Incorporated Organisation Statement of Financial Activities

For the year ended 30 June 2024

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2024 2023
Unrestricted Restricted Total Total
Note £ £ £ £
INCOME AND ENDOWMENTS:
Donations and legacies 13,961 46,044 60,005 121,122
Other trading activities 2 53,813 3,473 57,286 28,448
Total income and endowments 67,774 49,517 117,291 149,570
EXPENDITURE ON:
Raising funds 33,828 2,248 36,076 36,302
Charitable activities 3 64,533 57,521 122,054 111,369
Governance costs 4 1,200 - 1,200 1,800
Total expenditure 99,561 59,769 159,330 149,471
NET INCOME/(EXPENDITURE) (31,787) (10,252) (42,038) 99
Transfers between funds (26,620) 26,620 - -
Net movement in funds (58,407) 16,368 (42,038) 99
RECONCILIATION OF FUNDS
Total funds brought forward 10 139,323 9,062 148,385 148,286
TOTAL FUNDS CARRIED FORWARD 80,916 25,430 106,347 148,385
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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

Wlnchester Rotsry Charitable Incorporated Organlsation For the year ended 30 June 2024 2024 Unrestrlrted Restrirted 2023 Total Totsl Note CURRENT ASSETS Debtors 4.070 4.070 3,890 Cash at bank 133,468 133,468 194,052 137,538 137,538 197,942 CREDITORS Amounts failing due withln one year 131,1911 131,1911 149,5571 Net current ass•ts 106.347 106.347 148,385 106,347 106.347 148,385 FUNDS Unrestricted io 80.916 139,323 Restrlcted io 25.430 9,062 106.347 148,385 The trustees conflmi. In accordance wlth the Charitsble IOrporated Organisations (Gènerall Regulations 2012, that at the year end the CIO dld not have any outstandin8 8uarantees to thlrd partles nor any debts secured on the assets of the CIO. The finantial statements were approved and authorised for issue by the Board of Trustees on 25th N r 2024 and we ed on its behalf bv: Lèsl È Haswell The notes fonn part ofthese financial statements

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2024

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.

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.

1.5 Taxation

The charity is exempt from tax on its charitable activities.

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2024

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 Charitable Activities Donations made from fundraising 6 Other donations made 6 Expenditure on charitable projects	Unrestricted Restricted Total £ £ £ 53,813 3,473 57,286 53,813 3,473 57,286 Unrestricted Restricted Total £ £ £ 13,100 41,514 54,614 48,372 4,738 53,110 3,061 11,269 14,330 64,533 57,521 122,054 2024 2024	2023 Total £ 28,448 28,448 2023 Total £ 54,940 56,429 - 111,369

3. Charitable Activities

Expenditure on charitiable projects consists of expenditure on the following projects:

Overseas Scholarship Stroke Support Group Senior Citizens Party Kids Out Marwell Peace Jam UK Shoebox Appeal Miscellaneous (individually less than £300) Governance costs Independent examiner's fee	Unrestricted Restricted £ £ 1,200 - 1,200 - 2024	2024 9,038 2,156 976 750 500 394 516 14,330 Total £ 1,200 1,200	2023 Total £ 1,800 1,800

4. Governance costs

5. Trustee remuneration and benefits

No trustees received remuneration or any other benefits during the year (2023: £nil). No expenses were reimbursed to the trustees during the year (2023: £nil).

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2024

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6. Details of donations made during the year 2024
Grants to institutions of over £300 in the period were:
Aquabox 500
Brickworks 1,000
Broughton Village Hall 500
Disaster Aid UK & Ireland 500
Education Business Partnership South Limited 5,600
Great Lakes Peace Center 19,705
Hampshire Search and Rescue 2,000
Holy Family Childrens Home in St Lucia 500
Home Start 1,000
Hope and Homes 600
Hygiene Bank, the 870
Integr8 Dance 1,000
Kings Worthy School 1,000
Laverstock & Ford Sports Club 500
Lend With Care 1,000
Munch 1,324
PeaceJamUK 350
Pitton Village Hall 400
Playhouse Foundation 1,250
Purple Community Fund 500
RC Canterbury Sunrise 500
RFUK Foundation 5,740
Rotary Club Oberhausen 1,275
Salisbury Womens Refuge 600
SERV Wessex 1,000
Shelter Box 500
St Mary's Broughton 400
The Parish of St Peter and the Winchester Martyrs 750
Tools for Self Reliance 1,188
Unit 12 14,376
Winchester Basics Bank 500
Winchester Bereavement Support 1,300
Winchester Goalball 639
Winchester Hospice 25,823
Winchester Radio 2,000
Water Survival 500
WaterHarvest 505
Wessex Rotary CIO 400
WinACC 1,000
Winchester Goalball Club 400
Winchester Street Reach 500
Winchester Young Carers 1,550
Winterslow Link 400
Young Carers 400
102,344
Miscellaneous donations of £300 or less 5,380
107,724
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Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2024

7. Comparative statement of financial activities

Unrestricted
Restricted
Total
£
£
£
INCOME AND ENDOWMENTS:
Donations and legacies
76,201
44,921
121,122
Other tading activities
28,448
-
28,448
Total income and endowments
104,649
44,921
149,570
EXPENDITURE ON:
Raising funds
34,505
1,797
36,302
Charitable activities
51,416
59,953
111,369
Other donations made
1,800
-
1,800
Total expenditure
87,721
61,750
149,471
NET INCOME/(EXPENDITURE)
16,928
(16,829)
99
Transfers between funds
(19,234)
19,234
Net movement in funds
(2,306)
2,405
99
RECONCILIATION OF FUNDS
Total funds brought forward
141,629
6,657
148,286
TOTAL FUNDS CARRIED FORWARD
139,323
9,062
148,385
8.
Debtors: Amounts falling due within 1 year
2024
£
HMRC Gift-Aid receivable
4,070
4,070
2023
All income and expenditure derive from continuing activities.

2022
Total
£
152,481
55,150
207,631
35,058
15,123
67,993
118,174
89,457
-
89,457
58,829
148,286
2023
£
3,890
3,890

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2024

9. Creditors: Amounts falling due within 1 year

2024
£
Deferred income: Marathon advance receipts
-
Accruals
31,191
31,191
Statement of funds
Opening
balance
Incoming
resources
Outgoing
resources
Transfers
between funds
01/07/2023
Unrestricted funds:
General fund
139,323
67,774
(99,561)
(26,620)
139,323
67,774
(99,561)
(26,620)
Restricted funds:
Restricted funds
9,062
49,517
(59,769)
26,620
9,062
49,517
(59,769)
26,620
TOTAL FUNDS
148,385
117,291
(159,330)
-

2023
£
20,000
29,557
49,557
Closing
balance
30/06/2024
80,916
80,916
25,431
25,431
106,347

10. Statement of funds

11. Comparative statement of funds

Unrestricted funds: General fund Restricted funds: Restricted funds TOTAL FUNDS	Opening balance Incoming resources Outgoing resources Transfers between funds 01/07/2022 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

Winchester Rotary Charitable Incorporated Organisation Notes to the financial statements

For the year ended 30 June 2024

12. Restricted funds

Restricted funds in 2024 were held for the following:

Great Lake Peace Centre (Uganda) and related projects
The Presidents fund of which all profits go to Winchester Hospice, being the president's chosen charity.
The Stroke support club

13. Related party transactions

There were no related party transactions during the year (2023: £nil).