REGISTERED CHARrrY NUMBER: 225487
Re
of the TnvJtees and
Unaudited Financial Ststements for th& Yoar Ended 31 Doegmber 2023
for
THE SHEFFIELD ROTARY CHARrrY
Heather Lea Business Servtis
49 Heather Lea Avenue
Sheffield
S173DL

THE SHEFFIELD ROTARY CHARITY
Contents of the Financial Statements
for the Year Ended 31 December 2023
Pago
Report of the Trustees
1 to 3
Independent Examinerfs Report
Statement of Finan¢lal Adivities
Balance Sheet
Notss to Ihe Financlal Ststements
7 to 11
Detail￿ Statement of Financlal Acthiitigs
12 to 13

THE SHEFFIELD ROTARY CHARrrY
Re
rt of the Trustees
for the Year Ended 31 December 2023
The trustees present their report Wtth the financial statements of the charity for the year ended
31 De￿mber 2023. The trustees have adopted the provisions of Accountrng and Rewfb"ng by Charities..
Statement of Recommended practi￿ applicable to charits'es preparing their accounts in accordance with the
Financial R8porbng Standard applicable in the UK and Republic of Ireland IFRS 102} leffective 1 January
20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity's prir¢cipal activity as set down in the Trust Deed and the deeds of variation is to provide a holiday
for underprivileged children from Sheffiekl and surrounding distn"cL
To achvave this athity the Commrttee oversees the propety at Casveton in the Peak Distrbct of Derbyshire
some 15 miles from Sheffield.
The property is let to var¥)us organisations throughout the year lo maintain the fabfic of the buildings. The
propety is available for camps in the summer for under privileged chihjren from Sheffield and surrounding
district.
In planning their activittes the Commrttee has consKlered the Charty Commiwon's guidan￿ on public
benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable actFvitifrs
The Charity continued to meet ts obiecbves and hekj three camps in the summer for under privileged
children_
The committee mel regularly to discuss the posibon of lettings as well as receiving reports on the
maintenance of the properh"es, a(￿e$S for the disabled and the financial p)sition of the Charity.In addition, the
Committee updated the risk assessments and heath and safety noti￿ relating to the Children's camps and
for the benefit of hirer5 using the ￿ntre.
FINANCIAL REVIEW
Flnancial posltlon
During the year to 31 December 2023 the Centre was open for all the year and as a resutt the rental income
has increaged from £41,601 to £58.708. The Sheffield Rotary Charity re¢eived £Nil { 2022 £4.0001 in grants.
Principal fundlng sources
The Charity's main funding sources are rents from hiring the properties and donations. These fvnds are
sufficient to meet the Charity's obligations.
During the year incoming ￿nts have increased from £41,601 to £58,708 and donations have increased from
£1,430 to £7.530. The total resources expended have decreased from £73,335 to £51, 196.
The f¥Jnd balances have increased by £22,240 compared a decrease in 2022 of £22.992 and at the year
end the Charity had total funds of £393,300 {2022 - £371,060) and this was split as follows £193,30012022
£171.0601 Genera5 funds and £200.OLKJO12022- £200,000) DesKJnate¢J funds .
Page 1

THE SHEFFIELD ROTARY CHARrrY
Re
rt of the Trust
I r the Year Ended 31 December 2023
FINANCIAL REVIEW
Resepies policy
11 is the policy of the Chanty that unrestricted fijnds and trtose designated for a specific use should be
maintained at a lèvel equivalent to ￿tsVeen three and six months of expenditure. The Trustèes consider that
reserves at this level wll ensure that. in the event of a signikant drop in inwme. they will be able lo continue
the Charity's current activib.es while consideratson is given to ways in which addth.onal funds may be raised.
Free reserves at the year end were £50.71512022 - £28,475) after designating funds of £200.000 12022
£200,000). The level of reserves. including designated resour￿$. hehl ty the Charity vras in excess of the
minimum target.
The trustees deaded that each year any surplus generated in the General Fund woukl be transferred to the
Designated Fund until that fund reached £2lK).￿0. This year there has t*en no transfer betr￿n the
reserves as the baLance is now £200.000..
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is a Trust I Charity Number 225487}. The Chanty is govemed by the original trust deed dated 25
March 1955 and by deeds of variation dated 18 February 1980 and 19 June 2018. The trustees delegate the
day to day responsibility to a commtttee of up to 15 People who are collectively known as the Castleton
Management Cornmitteel the Committee). Each of the members of the Committee is a member of the Rotary
Club of Sheffield.
Trustees and Organisalional Structure
The members of the Rolary Club of ShefffEid apkxjnt the trustees. None of the trustees have any beneficial
interest in the Sheffield Rotary Chanty.
The trustees administer the Charity and may delegate the day to day vnanagement of the Trust propety to the
Commrttee.The trustees have the power to make and alter the rules and regulations and authorise
expenditure and raise fvnds.
REFERENCE AND ADMINISTrATIVE DEfAILS
Registered Charlty number
225487
Princlpal address
S Ha￿wOOd Avenue
Retford
Noth"nghamshire
DN22 7PH
Tn￿teeS
Dr P F Boston 29.8.241
Dr V N Mehrotra
Mr N G Tudor
Mr L G Taylor
Mr N C Padgett lappointed 29.8.24)
Indgpendent Examlner
D Mangles FCA
Heather Lea Business Servi
49 Heather Lea Avenue
Sheffield
S17 3DL
Pa3e 2

THE.SHEFFIELD ROTARY CHARrrY
Re
ort of the Trustees
for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
C A F Bank Limiteij
25 kn'ngs Hill Avenue
Qngs Hill
Wesl Malling
Kent
MEig 4JQ
Approv￿1 by order of the board of trustees on 17 Octoi*r 2024 and signed on its behalf by:
/0< /&-
Mr N G Tudor- Trustee
Page 3

Inde
endent Examinorfs Re
ort to the Trustees ol
THE SHEFFIELD ROTARY CHARITY
Independent examinerfs report to the trustees of THE SHEFFIELD ROTARY CHARrr
I report to the charity trustees on my examinatFon of the a￿￿nts of THE SHEFFIELD ROTARY CHARITY
lthe Trustl for the year ended 31 December 2023
Responsibilities and basls of report
As the chanty trustees of thè Trust you are rÈgponsible for the preparation of the account8 in aeeordance wth
the requirements of the Chanties Act 2011 rthe ACV).
I report in respect of my examinatron of the Trusfs accounts (xrried out under Section 145 of the Act and in
carrying out my examinats.on I have foll¢)wed all applvble Directions given by the Charity Commission under
Section 14515){bl of the Act.
Independent examinefs statemgnt
I have completed my examinab"on. I confirm that no material matters have come to my attents.on in connection
with the examination gtving me cause to believe th* in any material reS￿t
accounting records were not kept in respect of the Twst as required by Section 130 of the A¢ or
the accounts do not ac￿r[l wtth those records., or
the accoijnts do not comply the applic2ble Tequirements o)neeming the fomi and content of
accounts set out in the Charities IA(t4)Lfnts and Report51 Regulations 2008 other than any requirement
that the accoLtnts gwe a true and fair view which is not a rnatter considered as part of an independent
examination.
I have no concems and have come across no other matters in connectitin with the examinabon to whiGh
attenlion should be drawm in this retth in order to enable a proper understanding of the accounts to be
reached.
n (Yk4th .
ILJQ_ L
D Mangles FCA
Heather Lea Business Services
49 Heather Lea Avenue
Sheffield
S173DL
17 October 2024
Page 4

THE SHEFFIELD ROTARY CHARrrY
Statement of Finaneial Activities
for the Year Ended 31 December 2023
31.12.23
Total
fvnds
31.12.22
Total
ftJnd5
Unrestncted Restncted
funds
fijnds
Notes
INCOME AND END0WIIEP￿s FROM
Donations and legacies
7.530
7,530
5,430
Charitable activities
Charitsble Activib"es
58.982
58.982
41,871
Investment income
Other income
4,526
2.398
4,526
2,398
911
2,131
ToLIl
73.436
73,436
50,343
EXPENDITURE ON
Charitable activities
Charitable Acbvit
51.196
51,196
73,335
NET INCOMEIIEXPENDrruRE)
22,240
22.240
{22,9921
RECONCILIATION OF FUNDS
Total funds brought forward
371.CEO
371,060
394,052
TOTAL FUNDS CARRIED FORWARD
393,300
393,3LNJ
371,060
The notes foThn part of Ihese financial st*ments
Page 5

THE SHEFFIELD ROTARY CHARTrY
Balance Sheet
31 December 2023
31.12.23
Total
fijnds
31.12.22
Total
funds
funds
funds
Notes
FIXED ASSETS
Tangible assets
142.585
142,585
142.585
CURRENT ASSErs
Debtors
Cash at bank
4,402
252.512
4,402
252.512
4,028
232,372
2SS.914
256.914
236,400
CREDITORS
Amounts falling due wtthin one year
(6,199)
16,1991
{7,925)
NET cuRRETr￿ ASSETS
250.715
250,715
228,475
TOTAL ASSEfs LESS CURREKr
LIABILITIES
393.300
393,300
371,060
ASSETS
393.300
393.300
371,(￿0
FUNDS
Unrestricted fLtnds'.
General hjnd
Designated fund
193,300
200,000
171,060
200,000
393.300
371,060
TOTAL FUNDS
393,300
371,060
The financi21 statements were approved by the Board of Trustees and authorised for issue on
17 October 2024 and were signed on its behalf by..
ffé /Jr
Mr N G Tudor- Twstee
The notes fomi part of these financial statements
Page 6

THE.SHEFFIELD
OTARY CHARITY
Notes to the Financial Statements
for the Year Ended 31 De¢ernber 2023
ACCOUNTING POUCIES
Basis of preparing the financlal ststements
The financial statements of the charity, which is a public benefft entity under FRS 102. have been
prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporb"ng by Charities..
statement of Recommended Practice applicabte to charities preparing their accounts in accordan
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
{effective 1 January 2019}'. Financial Reporb"ng Slandard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland. and the charib.es Act 2011. The financial statements have
been prepared under the historical cost convents"on.
Income
All income is recognised in the Statement of Financial Acttvtb"es once the charity has entitlement lo the
funds, it is probable that the income wll be received and the amount can be measured reliabfy.
Exp•nditufe
Liabilthes are recognised as expendrture as soon as there is a legal or constructive obligab'on
Comm￿1￿9 the charity to that expenditure. it is probable that a transfer of economic benefrts will be
required in setuement and the amount of the obligation can be measured reliabty- Expenditure is
accounted for on an accruals basis and has been classFfied under headings that aggregate all cost
related to the category. Where costs cannot ￿ diredy attributed to parb"cular headings they have been
allocated to ath'V￿es on a basis consistent wrth the use of resources.
Tangible fixed assgts
The cost of land and buildings is not deprec¢ated as the trustees are of the opinion that they are
maintained in good condition so that their value is not significanuy impaired by the passage of time and
in consequence any element of depreciation would be immaterial.
Taxatlon
As a chanty, The Sheffiekl Rotsry Charity is exempt from tax on income and gains falling wrthin the
available tax exemptions to the extent that these are ap￿￿d to ils charitable objects. No tsx charges
have arisen In the chanty.
Fund ac¢ounting
Unrestricted fvnds are those fvnds whth are available for use at the discretion of the trusteeg in
furtheran￿ of the general obiectsves of the chartty. and ￿lch have not been designated for other
purposes.
Designated funds are fullds set aside by the trustees out of unrestricted general funds specific
future purposes.Further details can be found in note 9 to the accounts
Restricted fvnds are fvnd5 which are to be used in accordan￿ specrfic restrictions imposed by
donors. Further details ¢an be found in note 9 to the accounts.
Page 7
continued...

THE SHEFFIELD ROTARY CHARITY
Notes to the Financial Ststements - contlnued
for the Year Ended 31 DeCem￿r 2023
INVESTMEKf INCOME
31.12.23
31.12.22
Deposit account interest
4.526
911
TRUSTEES. REMUNERATION AND BENEFrrs
There were no trustees, remuneration or other benefits for the year ended 31 De￿rnber 2023 nor for
the year ended 31 D￿rnber 2022.
Trustees. expense5
There were no trustees, expenses paid for the year ended 31 December 2023 nor for the year ended
31 DeCemtr￿r 2022.
AVERAGE NUMBER OF EMPLOYEES
The average number of employees during the year was NIL (2022 NIL).
COMPARATIVES FOR THE STATEf41ENT OF FINANCIAL ACTivrfiES
Unrestricted Restricled
funds
lunds
To121
ftjnds
INCOME AND ENDOWMENTS FROM
Donations and legacies
5.430
5,430
CharTtable a￿l¥ltIeS
Charitabk Actwittes
41.871
41,871
Investment income
Other income
911
2.131
911
2.131
Totsl
50.343
50,343
EXPENDITURE ON
Charitable activitiès
Charrtabie Activrties
73,335
73,335
NET INCOMEI{EXPENDrruRE)
122,992)
122.992)
RECONCILIATION OF FUNDS
Total funds brought forward
394.052
394,052
TOTAL FUNDS CARRIED FORWARD
371.C60
371,060
Page 8
continued...

THE SHEFFIELD ROTARY CHARITY
Notes to the Financial Statoments - contlnued
for the Yoar Ended 31 December 2023
TANGIBLE FIXED ASSETS
Freehokl
property
Plant and
machit)ery
Totals
COST
At 1 January 2023 and
31 De{￿m￿r 2023
142.535
50
142,585
NET BOOK VALUE
At 31 December 2023
142,535
50
142,585
At 31 December 2022
142,535
50
142,585
Included in cost or valuatiort of knd and buihlings is freehold Land of £142,53512022- £142,535) which
is not depreciated.
Rental paid under operating leases are Charged to the profft and loss on a straight line basis over the
lease temi.
DEBTORS: AM0UP￿s FALLING DUE WtrHIN ONE YEAR
31.12.23
31.12.22
400
4,002
400
3,628
Prepayments
4,402
4,028
CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
31.12.23
31.12.22
Trade creditors
Other creditors
6,200
7,925
6,199
7,925
MOVEMENT IN FUNDS
Nel
movement
in funds
At
31.12.23
At 1.1.23
Unrgstricted funds
General fund
Designated fvnd
171,C60
200,0
22,240
193,300
200,000
371,C60
22,240
393,3CN)
TOTAL FUNDS
371.060
22.240
393,300
Page g
continued...

THE SHEFFIELD ROTARY CHARrrY
Notes to the Financial Statements- continued
for the Year Ended 31 December 2023
MOVEMENT IN FUNDS - Continued
Nel movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
73,436
(51.1961
22.240
TOTAL FUNDS
73,436
(51,1961
22,240
Comparntives fr>r movement in funds
Net
movement
in funds
At
31.12.22
At 1.1.22
Unrestricted fvnds
General fund
Designated fund
194,052
200,000
{22,9921
171,060
200.000
394,052
122,992)
371,060
TOTAL FUNDS
394.052
{22,992)
371,060
Comparative net movement in funds. included in the above are as follows".
Incoming
Resources Movement
resour￿ expended
in funds
Unrestricted funds
General lund
50.343
{73.3351
122,992}
TOTAL FUNDS
(73,335)
{22,g921
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At 1.1_22
31.12.23
Unrestricted funds
General fund
Designated fund
194,052
200,000
(752)
193,300
200,000
394,052
1752)
393,300
TOTAL FUNDS
394.052
{752}
393,300
Page 10
continued...

THE SHEFF
ELD ROTARY CHARrrY
Notes to the Financial Statements - continued
for the Year Ended 31 December 2023
MOVEMENT IN FUNDS- continued
A Cufrenl year 12 months and kyior year 12 months ¢￿bined net movement in funds, included in the
at￿ve are as follows".
Incoming
Resources Movement
resour￿ expended
in funds
Unrèstriclgd funds
General fijnd
123,779
{124.531)
(7521
TOTAL FUNDS
123.77g
{124,5311
{7521
10. RELATED PARTY DISCLOSURES
There were no related paty transacbons for the year ended 31 December 2023.
Page11

THE SHEFFIELD ROTARY CHARITY
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
31_12.23
31.12.22
Charitable activities
Brought forward
AED
50,302
230
72.679
50.532
72,679
Support costs
Management
Sundries
Flnarsce
Bank charges
81
Governance costs
Accountancy
600
575
Total resources expended
51,196
73,335
Net incomel(expeThdltur¢)
22.240
122,992)
This page d￿S nol fomi part of the ststutory financial statements
Page 13