REPMOF IHETRiISIEES AND UNAUDITED FINANCIAL STATEMETrIIS FOR TH£YEARENDED30JUNE2022 FOR ROTARY CLUB OF BRisfcK TRusfFUND REGISTEREDCIIARITY NUMNER 29)006
Rotaryclub of Bristol Trust Fund Report of theTrustees Ito2 Independent Examiner's Report Statement of Financial Prtivities Balancesheet Notes to the Financial Statements 6t09 Detailed Statement of Financial Activities IOto12
Rotaryclub of Bristol Trust Fund Reportof the Trustee5 th)rthe Ye¥ Ended 30 June 2022 TheTrustees have pleasure in presentingtheir report and thefinancial statements of thecharity forthe yearended 30June2022which complywith rtatutory requlrements, thegoverningdocument andthe Statement of Recommended Practice, Accounting and Reporting by Charities. EnwringourwOdelivets0UraIM$ We review our aims, objectives and activitles each year. This review looks at what weachieved and the outcomesof our work in theprevious 12 months. The review looks at the succe550f each key activity and the benefitsthey have brought to thosegroupsof people weare set up to help. The review also helps us ensure our aim. objectives and activities remained focused on our stated purposes. We have referred to theguidance contained in theCharit¥ Commi55ion'5general guidanceon public benefit when reviewing ouraim and objectives and in planningour fijture activitie& In particular, thetrustees consider how planned activities will contribute to theaimsand objectivesthèy haveset. The focusof ourwork The Objectsofthe Charity are= To hold the moneys (which were wholly originally legacies) upon tnjst forthe relief ofthe poor and needy orfor such other charitablepurpose institution society or object as the Club shall direct To usetheskillsof membersto raisefundsfor and to provideserviceto worthy causes and individuals. InISation Thetrusteesoverseethe management ofthe charity. In%5tmentpowers Thetrustees have agreed a policy regarding the inve5tmentswith the brokers. Successive Club Councils set the policy regarding retention of and disposal of fvndsgenerated fortheservice Fund and Charity Fund. Reled wtles Therewere no related partytrans*ions in theythr. Reviewof The market valueofthe investments is£93.905. Donation5 of £3.075 have been madeto local causes from investment income. So far astheservice Fund isconcerned numerous fundraising activities have been organised with the result that charitable donationstotalling£18,928 have been made duringthe year, bringingthetotal donations made by theclub to £22.003. In addition a number of activitiesfor the benefit of the community have been organised. Pa8el
Rotaryclub of Bristol Trust Fund Report of the Trusteesleontinued) forthe Ye¥ Ended 30June 2022 ReseMspoliry TheTrustees haveestablished a policy for itsfr* reserveswhich is designed to ensuretheton5ervation of capital at reasonable levels. It should also ensurethe maintenanceof sufficient fijndsto continue adequate seNice provision to the Rotary Club of Bristol in thefvture in the event that the level of donationsand fvndraisinBfrdll& The reserve5wiII normally be at least the level of annual monthlyexpenditure. The Trustees review the reservespolicy annually. Responsibilitiesof the Trustees TheTrustee5 are re5ponsiblefor preparinEtheAnnual Report and the Financial Statements in accordance with applicable law and regulations. TheTrustee5 are rwuired to prepare Financial Statementsfor each financial year in accordancewith United Kingdom Generally Accepted Accounting Practice (United Kingdom Accountingstandardsand applicable lawl- The Financial Statements are required by law to give a true and fair view of the state of affairs of the charityand of its incoming resourcesand application of resourcesof the charityfor that period. In preparIngth Financial Statements. theTru5tee5are required: to select suitableaccounting policies and then applythem consistentlyi to make judgmentsand e5timate5that are reasonable and prudent: to preparethe Financial Statementson thegoin8 concern basis unless it is inappropriateto presumethat thecharity will continue in busine& TheTrusteesare responblefor keeping proper accounting rord$that di5closewith reasonableaccuracy at anytimethefinancial position of thecharity and enable them to ensurethat the Financial Statements comply with theCharitiesAct 2011. They are also responsible for safeguarding the assets of thecharity and hencefor taking reasonablestepsfor the prevention and detection of fraud and other irregularitie sign1. Chair oftheTrusts Monica Hiscock sniucnJRQ GOVERNANCEAND MANAGEMETr Thecharity is controlled by itsgoverning document, a deed of trust datExl 14 July. 1975. and constitute5 an unlncorporatj charity. REFERENCEAND ADMINISTRATIVE DAlL5 Registered Charity number 290006 John Bdford (Retiring) Norman Fayer (Retiring) Monica Hiscock (Chairl Laurie Hayne5 Linda Hooper Rob Maxwell Leigh Mitchell Cedric Nash Page2
Independent Elmine$RePortt0the Trusteesof Rotaryclub of Bristol Trust Fund Independent examiner'sreport tothe trusteesofRotaryClub of Bristol Trust Fund I report to the charitytrusteeson myexamination of the accountsof Rotaryclub of Bristol Trust Fund ItheTrustl fortheyearended 30 June 2022. Responsibilitlesand basisof report Asthe charitytrusteesof theTrust you are responsiblefor thepreparatlon of theaccounts in accordance with the requirements of theCharitiesALt 20111'theAct'l. I report in respect of my examination of theTrust'saccounts carried out undersection 145 of theAct and in carryingout my examination I havefollowed all applicable Directionsgiven by thecharity Commission undersection 14515llbl of the Act. Independent examineesstatement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving mecauseto believethat in any material respect.. accounting recordswere not kept in respect of theTrust as requirexl by section 130 of thekt,. or the accounts do not accord with those records- or the accounts do not comply with the applicable requirements concerning theform and content of accountsset out in thecharities IAccountsand Reportsl Regulations2008 other than any requirement thatthe accountsgivea trueand fairview which is not a matter considered aspart of an independent examination. Malcolm Gibbs 46 Dial Road Clevedon Bristol BS217HN Page3
Rotaryaub ofBristol TNst Fund Statementof Financial Activities forthe Year Ended 30 June 2022 2022 Unrestricted funds 2021 Total funds Notes INCIJMEAND ENDOWMEpifs FROM Donations and legacies 42.642 17,567 Other trading activities Investment income 1,058 12,937 1,391 44,033 31.562 expenditureof fvnds Other 36.282 32.732 Totsl 36,282 32.732 NETINC(AME/ {EXPENDIIURE) 7.751 11,1701 RECONCILIATICAN OF FUNDS Total fundsbrought forwd 95.895 97,065 TOTAL FUNDS CARRIED FORWARD 103,646 95,895 The notes form part of thesefinancial statements Page 4
Rotwyclub ofBristol Trust Fund Balance sheet 30June 2022 2022 Unrestricted funds 2021 Total funds Notes CURRENTSASSErs Debtors Cash at Bank JM Finn Investments 722 21,874 93.905 3,514 10.253 96,520 116.501 110,287 Total CREDITORS {12.8541 114,2921 NEfcuRRENfASSS 103,647 95,995 TOTALASSETS LESSCURRENTLIABILITIES 103,647 95,995 NEfASSErs 103.647 95,995 FUNDS unrestricted funds 103,647 95,995 TOTAL FUNDS 103,647 95,995 As a tharithb or8aiYsètion the aub s entttledto exempknfrom audit undersecbon 477 ofthe Companbes Act 2(X)6 fortheyearended 30 June 2022. The Tm5tees have not reqtsired the aub toobtain an audlt of its finanaal statements forthe yearended 30 June 2022 in aC{xNdan with Section 476 of the Companies Act 2006. TheTfUStees ackrK)wiedge theIrSponSIbl1111eS for lal ensUrir thatthe aub keep5 accounting records that with SectK)ns 386 and 387 of the Companles Art2( and Ibl preparing finarthl statements whith gNe a tnje and fairview of the stste of affairs of the aub as atthe end ofeach finanaalyear and of its surplus ordeficttforeath financial year in accordan with the requirements of Sections 394 and 395 and whith otherwise cornp withthe reqU1ments of the compansA 2(K16 lating tofinanual ststements.so far35 applicable to These finanaalstatements have been ppared in 3c(xxdan withthe special provisions of part 15 of the Companbes Act 2006 relatirg tocharitable small companies. Thefinènaal ststements were appn)ved by the PA)aril ofTrustees and auttYJrised for Lssue on 14th tember2022 andwere signed on ts behaff by: Chairof the P4)aTd of Trustees The notesform part of the5efinancial statements page5
Rotaryclub of Brl#d Trust Fund Notestothe FiDCIal Statements forthe arended 30June 2022 ACCCiINnNG POLICIES Basi5 ofprepartr8thefvwnaal statements The fjnancsal statfftnts of thecharity,whKh 15 8 Publ benefitentity under FRS 102. haVeb prepared in accordance1th the Charitie5 SORP IFIIS 1021'Accountingand Reporting byCharities=Statement of RffomNnded PractKeapplthleto charrt5 preparingthelraccounts in (Ordance th the Financrdl Reporring Stsndard applicable in the UK and Republt of Iretsnd IFRS 1021 {efftfve l Januory 20191., Financlal Reporting . Stsndard 102 and the Char(tE5 Art2011.Theflnanclal statvneftts hav&be8n prepared undetthe historfcal cos COntIOn. Income All Énc(vne is rew6nised intheststemertt of Flnandal Activities On the charfty has entrtlernenttothe funds.ltts probablethatthe income will be reived and the amountcan be measured relabty. Expenthire Llabillties a rognLsed a5 penditUrE as soon as there is a lyl or¢onstnJctfveobliBation ¢ommMlngthe chaFityto that eKpendtture It is probabkthat a trdn5ferof econorric befitS 1{ be reqired in settlerTEnt and thÈamo¢Jntof the obligation can be rdlabty. EKpenditUTe 15 accounted for on an accruab basis and has classifted under headin th 8wegateall costs rdated to thecategory. Wherec05ts cannot bedirect attributed to headtng5 thty havebeen alkncated to tlt$ on a basis corksists)t %¥lth theuseof resources. Taxal The dorlty is exemptfrom tsxon its charitsble a(kntLles. FundAicouftting Unrestricted funds can be used in accordan withthe tharitsble obiectves atthe di5tretion ofthe Tw5tees. Restrictedfun(ts ot7 only be used for pa0jIartriCted purposeswtthinthe obpcts of the charity. Restiictiorks arse when speofied by the dororWhen fun¢ts are Trised for parcularrStricIed purpases. furthere4)nalb)nOfthe nature and pury>c6e of eath fund i5 induded in the notes totr rinar5aal statements. arHER TRADING AcnviTIES 2022 2021 C0¥15 (x)Ilectlons 1.058 INVEsfMEPImCoME 2022 2021 (thre invalue of investment Incomefrom the invesm)ent 12,6151 4,006 1.391 9,612 3,325 12,937 RAISING FiINDS Raisingdonationsand lew4cies Supportcosts ley2mir*rfs fees) Rai8 donatiorLS arwj 8aCieS 2022 2021 loo 21.890 1,920 30,812 page6 conlinued....
Rotaryclub of Bristol Trust Fund Notesto the Financial Stements(continued) forthe yexended 30 June Z022 TRUSTEES. REMUNERATIONAND BENEFIT5 There were notrustees, remuneration orother nefits forthe yearended 30Junè 2022 n¢xforthe year ended30June 2021. Trusteeg expenses The were no trustee5' ewenses paid fortheyearended 30June 2022 norforthe yearende(130June 2021. COMPARAnvES FOR THESTATEMEKfc HNANCIAL ACIIVITIESfor 2020-21 Unrestricted funds INC(hMEAND ENDOWMEN15 FROM Donations and lega5 other trading artivities Investmèntlncome Totsl 17,392 1,058 13,112 31.562 EXPENDITURE(XI Raisi1¥ funds Trtal 32,732 32,732 NINc(mE 11,1701 RECC*4CILIAIION OF FUt4DS TotalfvNls brhtf0rward 97,065 TOTAL FUNDS CARRIED FORWARD 95,895 DEBT¢JIS: AMOUNTS FALLING DUE WITHIN ONEYEAR 2022 2021 Debtors-charity Debtors- Service Total 722 897 2.617 3,514 722 page7 continued....
Row Club ofBrlstol Trust Fund Notesto the Financia Statementslcoptinued) fi>rthe year ended 30 June 2022 CREDITORS: AMoui¥fs FALUNG DUEWITHIN ONEYEAR 2022 2021 Transfersfrom General kcount Creditors Held re Rotary Charities Held recolston Hall Concert Held re Nepal-fiffin Fund Held re Nepal- Earthquake Held rejulian Trust Jame5TudorTrust Preludes Babbasa Lebanon Global Grant project Accrued expenses loo 338 9,273 439 123 123 2,000 196 2.000 10,631 1,920 14,292 12.854 MCWEMENTIN FUNDS moveme At30Jun At ljuly 2021 fin funds 2022 Unrestricted thnds Service Fund Charity Fund Trust Fund Capital TOTAL FUNDS 14,4811 3,857 96,520 95.896 10,333 33 5,852 3,890 93.905 103.647 12,6151 7,751 Netrnovement in fund5 Iuded in above are as follows: Incomi Resou5 Movement re50ur expended in funds Unrestrirted funds Service Fund CharityFund Trust Fund Capital TOTAL FUNDS 29,887 4,006 12,6151 119,5541 13,9731 10,333 33 12,6151 page8 ¢nued....
Rotaryclub of Brfstol Trust Fund Notesto the Fina)cial Ststements Icontinuedl forthe yearended 30June 2022 MOVEMENTIN FUNDS-continued comparatives2020to 2021 Net movement in funds At30Jun 2021 At ljuty 2020 Unrestricted funds Service Fund Charity Fund Trust Fund Capital TOTAL FUNDS 6,376 3,782 86,907 97,065 110,857) 75 9,612 11,1701 14,4811 3,857 96.520 95,895 CJJmparative net miNementin funds induded in the atThe are as fdlows". Incomlr F*soutQS expended Movement resources in funds Unrestricted funds Service Fund Charity Fund Trust Fund Capital TOTAL FUNDS 18.450 3,500 9,612 31,562 129,3071 13,4251 110,8571 75 9.612 11.1701 132.732 io RELATED PARTY DISCLOWRES Therewere no related partytransactionsfortheyearended 30 June 2022. page 9 continued....
Rot*y Club of Bristol Trust Fund Detailed Ststement Financial Activitles forthe year ended 30June 2022 INC(MEAND ENDOWMENTS Service fund Contributionsfrom member5 Other gifts Other club donation for useof logo unclaim expenses Gift Aid Tax Refund Release of funds previously reserved, refund fees 2022 2021 2,225 890 loo 450 2.885 2.751 14.292 20.708 2.885 Presldential fundralslng Raffle (Peaches Goldingevenlngl Other donations Winetasting event Sale50f plants, masks. etc 240 100 75 91 600 766 340 Communltyand Youth Ser¥ices Babbasa donations received ChristmaSprwtsd0natlOnS 16251P donations Rotary District Grants Coins collectioris Community miscellaneous 1.740 293 350 1,310 1,500 1.058 150 2,708 3,693 Intemational Ser¥lce Foundation Member donationsto Foundation Lebanon Global Grant Project donation5 End polio now, memberdonations Recptsfor crocus bulbs Ukraine donations Nepal teacher ITcard donations) Nepal Itransfer to clubl Beirut donations received JamesTudor Grant 2,170 9,631 150 1.050 390 5.261 300 910 7.581 725 2,000 12,266 17,901 42,642 Total fOr$erCe fund Charity Fund Investment incomeFchange in fund walue 1,391 12,937 TOTAL INCOMIN RESOURCES 44,033 31,562 This pa8edoes not form part of the statutory financial statements page 10 continued....
Rowclub of Brlstol Trust Fund Detailed Statement FlnwÈcial Activities forthe yewended 30June 2022 EXPENDITUREService accoynt Miscellaneousladmini5trative Bank chargeson foreign transactions Internal transferto Charity ac Shortfall in Gift Aid Auditors fees 2022 2021 loo 427 2,399 1,920 4.319 loo 627 Community and Youth Services Avon Wildlife project Barton Camp (Bristol Children's Help Society} Christmas presents Empire Fightingchance Fashion Show Fairshare Foodbank, Kid'sout, Life Education, Meadowvale, NW Foodbank Southmead Hospital SpeIWell Nursery Young Bristol Young Photographer gift cards Youngwriter book tokens Youth Speaks (shar1 with Bristol Breakfast Clubl 16251P Club donation I,ooo 1,400 273 340 60 300 3,065 i.ioo loo 500 1.500 500 200 500 850 iio 68 75 63 135 400 4326 8813 Internional Service and Foundatio Beira 500 Beirut Cedars Club Contribution to Foundation Donation to Rotary in Great Britain and Ireland End Polio Now CampaiEn lincludingcrocusbulbs purchase Haiti disaster relief JamesTudorGrant PaharTrust Nepal PaharTrust Oxygen Fund India Oxygen Fund Shelterbox Stove project. Ukraine relief 225 1,000 2,600 775 500 2,550 1,500 2,000 500 7,235 800 4,391 590 350 5,261 14,602 16,175 Thi5 pagedoes not form part of the5tatutoryfinancial statements pagell tc)ttrnued...
Rotayaub of Brlstol Trust Fund Detailed Statement Fiftanclal Activities{continued) fDrthe ye* ended 30 June 2022 INC(NEAND END(AVMENTS EXPENDITUREcontinued 5er¥i¢e xcount Totalsfor Service account Funds reseryed 2022 2021 19.555 12,754 29,307 CharityAccount Donations made by thecharity committee 3.973 3,425 Tot4 expenditure 36,282 32.732 NEf EXPENDrnJREI(lNCE> 7,751 1.170 This pagedoes not form part of thestatutory ffinancial statements page 12