REGISTERED CHARITY NUMBER: 1198772 WINCHESTER ROTARY CHARITABLE INCORPORATED ORGANISATION REPORT OF THE TRusfEES AND FINANCIAL STATEMENTS FOR THEYEAR ENDED 30 JUNE 2025
Wlnchester Rotary Charitsble Incwated Organisation Contents For the year ended 30 June 20Z5 Page Company infomiation Report of the Trustees Independent Examinerf5 Report Statement of Flnanclal Athltles Balance Sheet Notes to the Financial Ststements 10-15
Winchester Rotsry Charitsble Incorporated Organisatlon Company Informatlon For the year ended 30 June 2025 TRUSTEES: Paul Russell Michael Court Mark Butcher Leslie Haswell Chairperson uppointedOI/07/2024 appointedOI/07/2024 resioned30/06/2025 CHARITI OFFICES: 49 PeninsLbla 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: M C SFnith BAIHonsl FCA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury Wiltshire SPI 20R
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1¥t July 2024 To 30th June 2025 WINCHESTER ROTARY CHARITABLE INCORPORATED ORGANISATION Charity registration number. 1198772 Objectives and Activities SORP referenr Summary of the purposes of the charity as set out in its goveming document Para 1.17 The objects of the CIO are.. for the public benefft in Wnchesler, any other part of th8 Untled Kingdom or elsevdhere in the world, to relieve the poor and needy, promote pea. improve health and literacy. and to fijrther such other humanitarian purposes which are exclusivety charitsble under the laws of England and Wales as the trustees shall think frt. Our most signrficant annual fundraising event, the Clarendon Marathon, is an off- road marathon which folbws the Clarendon Way from Salisbury to Wnchester. Fundraising for the Presidenfs charities included a sponsored walk, a Pancake Race. and sales of a children's book. We raised and donated money to support the Greal Lakes Peace Centre in Uganda. Donations were made to local causes via our Communty, Environment and Youth teams. Our International and Disaster teams nominated overseas humanitarian aid causes. We continue to develop communty partnerships to WOTk on environmental projects, we operate the nchester Stroke SupFOrt Club, and we organise an annual Senior Citizens party- We operate an aMbit)uS project to provide a scholarship for a student from a developing country to study for a degree at Winchester Universi The trustees confirm that they referred to the guidance contained in the Charity Commission's general guidance on public benefrt when reviewing the CIO'S aims and objectives and in planning future actiwties and setting the policies for the ear. Surnrnary ofthe main activities in relation to those purposes for the public benefrt, in particular. the aclivrties, projects or ServIS identified in the accounts. Para 1.17 and 1.19 Statement confimiing whether the trustees have had regard to the guidance issued by the Charity Commission on public benefrt Part 1.18
Achievements and Perfonnance SORP r6f6ron¢8 The Clarendon Marathon fundraiser, distributed £11,660 to local charities, and raised £2,500 for other Rotary causes. Over £40k was raised and donated to Great Lakes Peace Centre, Uganda. Over £17.5K was raised and donated to Youth Options {Street Reach) Over£6.5k was donated to local communty causes, including a Senior Cttizens Party. £4.5k was donated to international causes via other UK-based charities and NGOS. Jusl over £5k was raised and donated lo Rotary International. for global actions, £4.8k was donated to Youth actNities in the nchester area £2k was spent on Youth Development £3.5k was donated for disaster relief. almost £20k was raised lo fund an overseas student to study at Winchester University. £2.5k financed a 'Stroke Support Club ratin in Wnchester ci Summary of the main achievements of the charity, identifying the dtfference the charity's work has made to the arcumstances of its beneficiaries and any wider benefits to society as a whole. Para 120 Financial Review Review of the charity's financial position at the end of Ihe riod ststement explaining the policy for holding reserves stating why they are held P8r8 1.21 Steady continued activity, cutting down slightty on our charitable output as we utilise the reserves buill u durin COVID Our policy is to hold sufficient reserves to finance up-front costs on our trading projects, and to enable us to reacl po$rtive to a natural disaster or humanitarian crisis, Our truslees sel an annual operating budget for our various areas of interest, the 'reseNes' being the projecled funds remaining after those budgets are de NIA Para 122 Amount of reseNes hehj Para 1.22 Reasons for holding zero reserves Delails of fund materially in deficit Explanation of any uncertainties about the charity fX)ntinuing as a going Onrn Para 1.22 Pbr8 124 None Para 1.23 None Additional Infom)ation (optional) You ma cht)ose to include further statements Whe relevant about". Fvndraising projects, Public Donations. Member donations, Donations from other charities and Foundations. The charty's principal sources of fund5 (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 rts cha trustees CIO Constitution dated 301h January 2022 Type of governing document Para 1.25 How is the charity constituted? Para 1.25 Charitable InC0rated Organisalion Trustee selection methods induding details of any ¢onstitutional provisions e.g. election to post or name of any person or body entit to appoint one or more trustees Para 1.25 The Trustees are Ihe following post-holders of Wnchester Rotary Club.. (i) the President. (li) the President-Eled. {iii) the Imfflediate Past President, (iv) the Secretsry. Addltlonal Infomialion (optlonal) You ma choose to include further statements where relevant about: Winchester Rotary Club uses project teams foi fundraising, hands-on charttable projects and recommending donations to other charities or humanitarian causes. All such donation recommendations have to be endorsement by Trustees lo ensure Complian with the charty's objects and the Public Benefit reauirement. Winchester Rotary is one of 35,000 Rotary Clubs in over 200 countries and geographic areas. Clubs are non-political, non-religious and open lo all cuures, races and ueeds. As signified by the motto"ServI Al)ove se Rotary's main obiedive is service in the communty, in the workplace and throu hout the world. For many years, Winchester Rotary operated its charitable activilies 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 {ClO) A CIO Constitution was created to refie¢t the same objects as the existing Trust Fund, and submrtted to the Charity Commission. The Charty Commission completed the registration of the CIO on 28th April 2022. Because the Rotsry year runs from 1st July to 30th June, the Trustees decKled to c0mrnen operation under the CIO identity on 1st July 2022 The Trustees of the fomier Trusl Fund executed a 'Deed of Gtft. dated 30th June 2022 to transfer all the assets and oblig*ions of the Trust Fund to the Trustees of th8 CIO. As from 1 st Juty 2022 Winchester Rolary charttable actrvities have been conducled under the name of Winchester Rotary Charitable Incorporated Organisation. A new Bank Accx)unt was set up with CAF Bank, and HMRC recognition of the CIO for Gift Aid was given 30th Janua 2023 effective from 28th A ril 2022 The charity's organisational strudure and any wider network with which the charity works Par8 1.51 Relationship with any related parties Par4 1.51 Transition from a simple trust to a Charitable Incorporated Organisation (cio>
Reference and Administrative details Charit name Other name the chari uses istered chari number Charity's principal address Winchester Rota Charitable In Wnchester Rots CIO 1198772 49. Peninsula Square Wnchester S023 8GJ orated O anisalion Names of the charlty trustees who manage the Charity Dates act•d Sf notforwhole ear Trustee name Offl¢e Ilf any) Name of pernon lor botyl entltled in1tr1e bf a Les Haswell Immediate Past President President CIO Se¢retary President-eled Paul Russell Mike Court Mark Butcher rate trustses- names of the directors at the date the re ortwasa roved Dirnctor name Name of trustees holding title to propety belonging to the charity Trnst•e nome Dates octed if notforwhobè Funds held as custodian trustees on behalf of others Description of the assets None held in Ihis capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects NIA
Details of arrarvJemerrtg for 8afe custody and segregation of Such a58ets from the ¢hariVs ¢)wn assets NIA Addltlonal inforniallon (optlonal) Names and addresses of advlsarn Ioptlonal Irrfonnatlon) Typg of Namo Addre adviser Name of chlof exgcullvo or names of sonlor staff membgrn (Opllonal infonnation) Exemptlons from dlsclosure Reason for noTrdisclosure of ke nnel details Other o tlonal Inforniatlon Declarations Th• tnotO05 declarn that they have approved the trust•es' rgport abov Signed on behalf of th• ¢harlty's tr100$ stgnaturè(s) Full nwne(s) Positlon leg Secretary, Chalr, etc) Paul Anthony Russell ark Anthony But¢h8r PSIdtt PTesident4eLt 1011112025
Winchester Rotary Charftable Incorporated Oryanisatlon Independent Examiner's Report For the year ended 30 June 2025 Independent Examinees Report to the Trustee5 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 2025 which are set out on pages 8 to 15. Responslbllltles and basls of report As the charitvs trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the ACYI. I report in resped of my examination of the charit$ 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 14515}Ibl 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- l. 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 3. the accounts do not comply with the applicable requirements toncerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2Crf)8 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 thi5 report in order to enable a proper understanding of the accounts to be reached. M C Smith BA{Honsl FCA Faw¢etts LLP Chartered Accountsnts Windover House St Ann Street Salisbury Wiltshire SPI 2DR Date:
Wnchester Rotary Charitablè Incorporated Organlsation Statement of Financial Actlvltles For the year ended 30 June 2025 2025 Unrestrirted Restricted 2024 Totsl Totsl Note INCOME AND ENDOWMENTS: Donations and legacie5 14.058 50,514 64,572 60.005 Othertrading activitles 45,355 5,070 50,425 57,286 Investment income 282 282 Total income and endowments 59,695 55.584 115,279 117,291 EXPENDITLIRE ON: Raisingfunds 34,307 1,591 35.898 36,075 Charitable activities 49,844 75,854 125,698 122,OS4 Governance costs 1.260 1,260 1,200 Total expendlture 85,411 77.445 162,856 159,329 NET IMCOMEIIEXPENDITURE) 125,7161 121,861} 147,5771 142.0381 Tran5fer5 between funds 122.3441 22,344 Net movement In funds 148,0611 147,5771 {42.0381 RECONCILIATION OF FUNDS Totsl fijnds brought forward io 80,916 25,431 106,347 148,385 TOTAL FUNDS CARRIED FORWARD 32.855 25.915 58,770 106,347 AJI income and expendbture derive from continuing actlvities. The statement of financial activities include5 all gains and10sses recognised during the year. The notes form pan of these financlal statements
Wlndwst•r Rotary Charitable Inp#t•d oryan1sl¢Th Balance She•t 30 June 2025 2025 Unrestrlcted Restrl¢ted 2024 Total Totsl Nots CURRENT ASSErs Debtors 2,423 1423 4,070 Cash at bank 96,489 96.489 133.468 98,912 98,912 137,538 CREDITORS Amounts failln8 due within one year 140,1421 140.1421 131.1911 N•t current a5xts 58,770 58,770 106,347 58,770 58,770 106.347 FUPIDS Unrestrkted io 32.855 80,916 Restrirted 25,915 25.431 58.770 106,347 The tru5tÈe5 conffirm, in accordante wh the Charitable Incorporated Organisations (Generall Re8ulations 2012. that at the year end the CIO did not have any Outstandi guarnntees to thlrd p•rtles nor any debts secured on the assets of the ao. The flnandal statements were approved ond authoriged for issue by the Board of Trnstees on ..2411! l.L6.A¥..... and were syed on its behalfby: Paul Russell The notes fomi part ofthese financiol thtsments
Wln¢hester Rotary Charttable Incorporated Oryanlsatlon Notes to ihe finanaal ststments For the year ended 30 June 2025 Accounting polkles 1.1 General informion and basis of preparatlon The financial statements have been prepared In accordance wlth Accounting and Reporting bv Charities.. Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Finantial Reporting Standard applicable in the UK and Republlc of Ireland issued in October 2019, the Financial Reporting Standard applicable in the Vnited Kingdom and Republic of Ireland IFRS 1021, the Charities A¢t 2011. the Companies Act 2006 and UK Generally Accepted Accounting Prattice. The ¢harlty constite5 a public beneflt entlty 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 sterfing which is the functional currency of the chaiity. The Charity is exempt from preparing a statement of cash flows under the provisions of FR5 102, Sertion IA. as it qualifies as a small entity- The significant a¢¢ountlng policies applied in the preparation of these financial statement5 3re set out below. These pollcies have been consistently applied to all years presented unless Otherwlse stated. 1.2 Funds Unre5tri¢ted funds are available for usè at the discretion of the trustees In furtherantè of the general oblective5 of the charity and which have not been designated for other purposes. Restricted fund5 are fund5 which are to be used in aceordance with specific restrictions imposed by donor5 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 In¢ome All incoming re50ur¢es are Included in the Ststement of Financial Activities ISOFAI when the charity is legally entitled to the in¢ome after any performance conditions have been met, the amount ¢an be measured reliabty and it is probable that the in¢ome wlll be received. Income from trading activities Includes Income eamed from fvndraisinB events and trading artivities to raise funds for the charity. Income is received in exchan8e for supplying goods and seNices in order to raise funds and is recognised when entitlement ha5 occurred. 1.4 Expenditure All expenditure is accounted for on an accruals basis and ha5 been classified under headlng5 that aÉgregate all costs related to the category. Expenditure 15 recognised where there is a legal or constructive obli8ation to make payments to third parties, It is probable that the settlement will be required and the amount of the obligation can be measured rellably. 1.5 Taxation The charity is exempt from tsx on its charitable acthvities. io
Wlnthester Rotsry Charitable Incorporated Org3nlsatlon Notes to the financial statements For thi year ended 30June 2025 1.6 Debtors and credllors receivable I payable wlthln one year Debtors and creditors wr(h no stated interest rate and receivable or payable within one year are recorded at transaction price. other Tradlng ACll¥itles 2025 Restricted 20Z4 Total Unrestricted Total Fundraisin8 events 45,35S 45.355 5.070 5,070 50,425 50.425 57.286 57,286 Charltabie Actl¥ltles 2025 Restrirted 2024 Total Unrestricted Total Donations made.. Oonations rnade from fundraising oiher donations mad 35,749 8,691 44,440 18.499 35,102 53,601 54,248 43.793 98,041 54.614 53.110 107,724 rex enditure on char Expenditure on charitable proletts Misce11aneous 5,119 285 22,000 253 22,253 27.119 538 27,657 14,330 5,404 14,330 Totsl expendlture on tharitablp arti¥ities 49 75,854 12S,698 122,054 Expenditu on charltable projects consists of expendituie on the following project5.' 2025 Oversea5 Scholarship Stroke Support Group Senior Citizens Party Youth Activtles International activities Shoebox Appeal Miscellaneous lindividually less than £3001 19,529 2,471 1.538 2,030 6Tr) 481 470 27,119 Governance costs 2025 Restritted 2024 Total Unrestricted Total Independent examiner's fee 1,260 1,260 1.200 1,260 1,260 1,200 Trustèe remuntratlon and beneffts No trustees teled remuneratlon or any other benefits duTin8 the year12024.. £nill. No expenses were reimbursed to thetrustee5 during the year12024= £nill. li
Winchestsr Rotary Charitable Incorporated Or8anlsatlon Not•s to the flnandal Statements For the year ended 30 June 2025 Detalls of donations made durln8 the ye•r Grants made of over £300 in the period were: 2025 Appleford School BOAZ CPRE Hampshire Great Lakes Peace Centre Hampshire Alr Ambulance Hampshire Search and Res¢ue InteÈrfd Dan Jude Or83n- Fundraiser Laver5tock Sport5 Club Lend With Care Map Artion Move Momentum Pltton Vallage Hall Playhouse Foundatlon Rotary Club of Grenada East Rotary Club Kasese Snow Peaks Rotaiy Club Le Havre de Grace Rotary Club Romsey Test Rotary Foundation of the United Kingdom ShelterBox The Brickwork5 Tools For Sdf Reliance Water Survival Box WaterHarvest Weeke Community Associatlon Winchester & District Young Carers Winchester Basics Bank Winchester Goalball Club Winchester Hospice Winchester Radio Winterslow Link Scheme Youth Options (Street Reach) 500 2,500 40,227 1.3( 2,000 1.000 sco 1,000 1,000 500 400 I,cKJo 1,490 600 1,276 500 4.980 1,500 SC 8C 750 500 2.996 2,000 400 17,514 91,633 mis118ne0uS donatlons of £300 or le5S 6,408 98.041 12
Winchester Rotsry Charitable Incorporated Organisatlon Notes to the financial 5tsternents For the year ended 30 June 2025 Comparatlve ststement of Ilnandal attivltle5 2024 Unrestricted Restrlcted 2023 Total Totsl INCOME AND ENDOWMENTS: Donations and legacies 13,961 46.044 60,005 121.122 Other tading artivities 53,813 3,473 57,286 28,448 Total Inccffie and endowments 67,774 49,517 117,291 149.570 EXPENDITURE ON: Raislng funds 33,828 2,247 36.075 36,302 Charitable activities 64,533 57.521 122,054 111.369 Governance costs 1,200 1.200 1,800 Total expendlture 99.561 59,768 159,329 149,471 NET INCOMEI{EXPENDITUREI 131.7871 110,2511 142,0381 99 Transfer5 between fvnds 126,6201 26,620 Net movement In fvnds 158,4071 16,369 142,0381 99 RECONCIUATION OF FUNDS Total funds brought forward 139,323 9,062 148,385 148,286 TOTAL FUNDS CARRIED FORWARD 80.916 25,431 106,347 148.385 All Income and expenditure derive from continuing actlvltles. Debtors: Amounts falling due wlthln l year 2025 2024 HMRC Grft-Aid receivable Other debtors ppayments 4,070 1,448 975 2,423 4,070 13
Winchester R¢tary Charitable Incorporated Organisation Notes to the flnan¢4al statements For the year ended 30 June 2025 Credltors: Amounts falling due within l year 2025 2024 Accrua15 Deferred income Other creditors Trade creditors 17,063 20,000 2,989 90 40,142 31,191 31,191 io. statement of fvnds Openln8 balance 7/1/2024 Incomin8 resources Outgoing Transfers resources between funds Closlng balan 6/30/2025 Unrestricted funds: General fund 80.916 59,695 185.4111 122.3441 32,855 80.916 59.695 185,4111 122,3441 32.855 Restrlrted fvnds: Restricted funds 25,431 55,584 177,4451 22,344 25,914 25,431 55,584 177,4451 22,344 25,914 TOTAL FUNDS 106,347 115,279 1162.8561 58,770 11. Comparati¥e staternent of lunds Incomln8 Outgoln8 resources resource5 Transfers between fvnds Opening balance 7/1/2023 C1051ng balance 6/30/2024 Unrestricted funds: General fund 139,323 67,774 199,5611 126,6201 80,916 139.323 67,774 199,5611 126,6201 80,916 Restrlrted funds: Restricted fund5 9,062 49.517 159,7691 26,620 25,431 9,062 49,517 159,7691 26,620 25.431 TOTAL FUNDS 148.385 117,291 1159,3301 106,347 14
Wlnchester Rotary Charltable Inc4)rporated Or8anlsallon Notes to the flnanclal statsments For the year ended 30 June 20Z5 . Restrlcted fvnds Restricted funds in 2025 were held forthe followlng: Great Lake Peace Centre (Ugandal and related projects The Presidents fund of which all prof5 go to Youth Optlons, being the presldent's chosen charlty- The Stroke supp)rtclub Rotaract Oversea5 Scholarshlp 13. Related party trnnsartlons There were no related party transactions during the year12025: £nil). 15