Charity reg15tratlon number 503439
BROMSGROVE ROTARY CLUB CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr A G Docherty
Mr A Rampal
Mrs C Spencer
Mrs L Beale
Mr F Sharif (Presldent)
(Appointed 1 July 2023)
Charlty number
503439
Prlnclpal address
clo Maekong Thai Restaurant
12 Worcester Road
Bromsgrove
Worcestershlre
B617AE
Independent examlner
Ormerod Rutter Limited
The Oakley
Klddermlnster Road
DrO1￿leh
Worcestershire
IM19 9AY
Bankers
Unity Trust Bank plc
Four Brlndleyplace
Birmingham
B12JB
Investment advlsors
EFG Harrfs Allday
Church Mews
Main Road
Ombersley
DrO1￿1¢h
WR9 OEW

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
CONTENTS
Page
Trustee5' report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes lo the accounts
7-15

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees present their annual report and financial statements for the year ended 5 April 2024.
The financial statements have been prepared in accordance with the accountlng pollcies set out in note 1 to the
financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and
Reporting by Charltles.. Statement of Recommended Practice appllcable to charities preparing Ihelr a¢¢ounls In
aGcordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 102) (effective
1 January 2019)
These financial statements comprlse th8 results of the BromsgTove Rotary Club Charitable Trust including the
results of its linked charity, The Len Giles Trust.
Objectlves and actlvltles
The Rotary Club of Bromsgrove is a Gonstiluent Club of Rotary International Great Britain and Ireland. and exists to
support worthwhile causes In its local community and further afield, including communllies in need abroad. During
the year, the Club has continued to support proleds which aid the learning and development of young people and
those which support the elderly. We have supported both North and South Bromsgrove Hlgh Schools. We have
continued to donate food banks in Bromsgrove, due to the effect of Covid-19. Projects abroad have included
donations to the work of Aquabox and Shelterbox. which we hope to continue in the comlng year. We hava
supported Ukrainian refugees, helping to welcome Ihem into the community, setting them up with necessities and
donating. We have also donated to Turkey after the effects of the earthquake.
The Len Giles Charitable Trust is a linked Gharity whlch works solely for the benefit of those who live within the area
managed by Bromsgrove District Council. It5 charitable purpose5 include: the relief of the elderly and those living In
povety or with disability or illness: educational purposes-, religious purposes., other beneficial public purposes: and
supporting the work of recreational charitles.
The Gharity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or "aims"
that are for the public benefit. The trustees confirm that they have paid due regard to the Charity Commission
guidan￿ on public benefit before deciding what aclivities the charity should undertake.
Flnanclal revlew
The charity has continued to make grants available to a varlety of organisatlons and individuals throughout the year.
Some of these were paid from within the Len Giles Trust as illustrated within the financial statements.
Reserves pollcy
The charity does not have a specific reserves policy bLrt has very little committed expenditure and is mindful of
ensuring that reserves are adequate to cover such costs.
Grants are paid to qualifying causes based on the availablllty of suitable reserves.
Rlsk pollcy
The Trustees has assessed the major risks to whlch the charity 15 exposed. and are satisfied that systems are in
place to mltigate exposure to the major risks.

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 5APRIL 2024
Structurei governance and management
The charity Is a company limited by guarantee created by a deed of declaration dated 18 April 1966.
The charity holds ils charter within Rotary International in Great Brilain and Ireland (RIBI) and complies with the
guldelines set out therein.
The Constitution of RIBI (Article 5, Section D) provides that every club in the Area (Great Britain, Ireland, the
Channel Islands and the Isle of Man) 18 bound in all things, not contrary to law, by the Constitution and the By-Laws
of the Association and shall observe the provisions thereof. Clubs are also bound by the general law of the
jurisdictlon withln whl¢h that Club Is located.
The charity has adopted the suggested policy documents produced by RIBI being:_
Equality and Diversity Policy
Health and Safety Policy Statement
Safeguarding (Children and Vulnerable Adults) Policy
Rl General Data Protection Policy Notice
The Trustees who served durfng the year and up to the date of signature of the financial ststements were:
MrA G Docherty
MrA Rarnpal
Mr R Sinclair
Mrs C Spencer
Mrs L Beale
Mr F Sharif (President)
(Resigned 30 June 20231
{Appointed 1 July 2023)
ReGnJitn7ent and appointment of trustees
Truste8s are reconfirmed In thelr appointment at a meeting held annually. It Is th8 case that Club's President,
Immediate Past President. Treasurer and Secrelary are Trust8es. A Trustee is also appointed by vlrtue of their
status as Immediate Past President. Other Trustees may be appointed withln our discretion.
Statement of Trustees, responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements In a¢¢ordance wth
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each
financial year which glve a true and fair view of the state of affairs of the Charity and of the incoming resources and
application of resources of the charity for that year.
In preparlng these financial statemenls. the Trustees are requlred to:
select suitable accounting policies and then apply them consistently:
observe the methods and principlés in the Charities SORP.,
make judgements and estimates that are reasonable and prudent:
state whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The Trustees are responslble for keeping sufficient accounting records that dlsclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply with the
Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provision5 of the trust dead. They
are also responsible for safeguarding the assets of the Charity and hence for taking reasonable step5 for the
prevention and detection of fraud and other irregularitie5.

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
The Tn5s1ees' rèwrt was 8pproved by Ihe Board ol Trusleos.
Mr F Sharif (P￿51dent)
Trustèe
Dale..

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BROMSGROVE ROTARY CLUB CHARITABLE TRUST
I report to the Trustees on my examination of the financial statements of Bromsgrove Rotary Club Charitable
Trust (the charity) for the year ended 5 April 2024.
Responslbilitles and basls of report
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance
with the requirement5 of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity's financial statements carried out under secllon 145 of the
2011 Act. In carrying out rny examlnation I have followed all the applicable Directions given by the Charity
Commisslon under section 145(5)(bl of the 2011 Act.
Independent examiner's statèment
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
ac¢ounling records were not kept in respeGt of the charity as required by section 130 of the 2011 Act,. or
the financial statements do not accord wlth those records., or
the financial statements 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 acTQSS no other matters in connection with the examination to which
attenlion should be drawn in this report In order to enable a proper understanding of the financial statements to
be rea¢hed.
TonyArcher
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Dro1￿ICh
Worcestershire
WR9 9AY
yI.ILf

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOMEAND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Unrestrlcted Restrlcted
funds
funds
Len Glles
Trust
2024
Total Unrestrlcted
funds
Restricted
funds
Len Giles
Trust
2023
Total
2024
2024
2023
2023
Notes
Income and endowments fro
Donations and legacies
Investments
Other Income
2.949
2,949
24,678
1.905
4,801
4.801
21,067
24.678
21.067
1.905
Totsl Income
4,854
24,678
29,532
4,801
21.067
25,868
Ex
enditUTe on:
Raislng funds
5.114
5,114
Charitable activities
4.433
12.501
16,934
13,222
17.233
30,455
Total resource5
expended
4,433
17.615
22,048
13.222
17,233
30,455
Net gainsl(losse5) on
investments
{43.288)
(43.288)
Gross transfers be￿een
funds
Net movement In funds
9.500
1,079
{9,500)
(5,666)
421
(36,225)
<35.804)
(4.587)
Fund balances at 6 April
2023
3,163
688,224
691,387
2,084
693,890
695,974
Fund balances at 5
April 2024
3,584
651.999
655,583
3,163
688,224
891,387
The statement of financial adlvlties include5 all galns and losses recognised in the year.
The statement of financial activlties includes all gains and1055es recognised in the year. All income and expenditure
derive from continuing activities.

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
BALANCE SHEET
AS Af5 APRIL 2024
2024
2023
Nolvg
Flxed assets
Investrnents
16
633.434
682.468
Current•¥g•ls
Debtors
Cash at bank and in h8Trd
259
24,374
250
10.831
24,633
11.081
CredltOfS: amounts tslllng due *lthln
One year
17
12.4841
12,1601
Nel current assels
22,149
8,921
Totsl ass•ts lèss CUTront Ilabllllles
655,S83
691.387
In¢om• funds
Restricted funds- Len Giles Trust
Unrestrtcl8d fvn(ts
e51.999
3.$84
688,224
3,163
5.563
691.387
The fjnandal Swlements weie approved by the Trustees on... .
Mr F Sharil IPrest¢Jenll
Tnt¥tee

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accounting pollcles
Charity informatlon
Bromsgrove Rotary Club Charitable Trust Is an unincorpor8ted charity registered with the charity commission
for England and Wales. The princlpal address is Rotary Club of Bromsgrove, do Maekong Thai Restaurant,
12 Worcester Road. Bromsgrove, B617AE.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's governing document, the
Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charitles preparing their accounts In accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effeGtive 1 January 2019) The charity is a Public
Benefil Entity as defined by FRS 102.
The charity has taken advantage of the provislons in the SORP for charities applylng FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared In sterling, whlch is the fundional currency of the charity. Mon8lary
amounts in these financial statements are rounded to the nearest £.
The financial staternents have been pr8pared under the historical cost convention. modified to include
Investments at fair value. The principal accounting policles adopted are set out below.
1.2 Golng concern
At the lime of approving the flnancial statemeDls. the Trustees have a reasonable expectalion that the charity
has adequate resources to continue in operatlonal existence for the foreseeable future. Thu5 the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the disGretion of the Trustees In furtherance of Iheir charitable
objectives.
The Len Giles Trust is a linked charity. Its funds have been separately disclosed in accordance with the SORP
and will be used for the purposes set out within the Trust.
Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial stslements.
1.4 Incomlng resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are re¢ognised once the charity has been notified
of the donation, unless performance condilions require deferral of the amount. Income tax recoverable in
relatlon to donations received under Gift Aid or deeds of covenant Is recognised at the time of the donation.
Legacies are recognlsed on receipt or otherwise if the chartty has been notified of an Impending dlstrlbution.
the amount is knDwn. and receipt is expected. If Ihe amount is not known, the legacy is treated as a
contingent asset.

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accounting policies
{Contlnuedl
1.5 Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all
cost related to the category. Where costs cannot be directly attributed to particular headings they have been
allocated to activities on a basls consistent with Ihe use of resources.
1.6 Flxed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each ￿porting date. Changes in fair value are r8cognised in net
incornel(expenditure) for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equivalènts
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Flnancial Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financlal Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financlal instrurnents.
Financial instruments are recognised in the charlty's balance sheet when the charity beGomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
1.9 Grants payable
Grants payable are made to Ihird partie5 in furtherance of the charity'5 objects. Single or multi-year grants are
accounted for when either the recipient has a reasonable expectation that they will receive a grant and the
trustees have agreed to pay the grant without condition. ar the recipient has a reasonable expectation that
they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.
Provisions for grants are made when the intention to make a grant has been Communicated to the recipient
but there is uncertalnty about either the timing of Ihe granl or the amount of grant payable.
Crltlcal accountlng estlmates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements.
estimates and assumptions about the carrying amount of assets and liabilitie5 that are not readily apparent
from other sources, The estlrnates and associated assumptlons are based on historical experience and other
factors that are considered to be relevanL A¢tual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognlsed In the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Donatlons and legacles
Unrestrlcted Restrlcted
funds
funds
Len Glles
Trust
Total
2024
Total
2023
Subscriptions and donations
2,949
2.949
4,801
2,949
2.949
4,801
Investments
Restrleted
funds
Len Glles
Trust
2024
Reslri¢ted
funds
Len Giles
Trust
2023
Income from listed investments
Interest received
21,679
2,999
21,067
24,678
21,067
other income
Unrestricted Unrestrlcted
funds
funds
2024
2023
Members events income
1.905

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Ralslng funds
Restrl¢ted
funds
Len Glles
Trust
2024
Total
2023
Inveslment management fees
5,114
Expendlture on charltable activities
Total
2024
Total
2023
Dlrect costs
Grant funding of activities (see note 9)
10,384
26,981
Share of support and governance costs (see note 10)
Support
Govemance
3,858
2,694
1,164
2,310
16,934
30,455
Analysls by fund
Unrestricted fvnds
Restricted funds - Len Giles Trust
4,433
12,501
13.222
17.233
16,934
30,455
Descrlptlon of charltable activitles
The main charitable activity of the organisation is the provision of grants to both organisations and individuals
for the promotion of the welfare of the inhabitant5 of the Districi Council of Bromsgrove.
10-

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Grants payable
2024
2023
Grants to institutions:
Age UK
Primrose Hospice
West Mids Burnaid
Shelterbox
Chadsgrove School
Guide Assoc Midlands
Rotary Districl
Girlguiding
North Worcestershire - Food Bank
Bromsgrove Youth
Sensory Garden
Bromsgrove Regeneration
Hereford Worcs Scout
Kids Cancer Charity
Rotary Int
South Bromsgrove
Spire Church of England
St Godwalds PCC
Worcestershire Scout Council
New Starts
Cat5hill Baptist Church
Worc5 Co Council
Bromsgrove Society
300
300
500
230
600
419
250
785
250
2,400
500
2.400
500
2.500
1,550
455
3,041
238
600
250
1,000
400
400
100
627
23
9.035
11,583
Grants to indivlduals
1,349
15,398
10.384
28,981
10 Support costs alloGated to actlvltles
2024
2023
Subscriptions
SeNice charges
Meeting ¢ost5
Members event
Bank fees
Governance costs
1,382
72
420
1.905
97
2,694
1,020
72
72
2.310
6,550
3.474
Analysed between:
Total
6.550
3,474
11

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
11 Independent examlnatlon
The analysis of independent examination fees is as follows:
2024
2023
Independent examination fee
2,694
2,310
12 Trustees
There were no trustees, remuneration of other benefits for the year ended 5th April 2024 nor for the year
ended 5thApril 2023,
During the year no trustees were reimbursed expenses (2023 - £nil).
13 Employees
There were no employees during the year (2023 - none).
14 Taxatlon
The charity Is exempt from taxation on it5 activities because all its income is applied for charitable purposes.
1S Fixed asset Investments
Unlisted
investments
Cost orvaluation
At 6 April 2023
Additions
Valuation changes
Disposals
682,466
120,052
(74,897)
(94,187)
At 5April 2024
633,434
Carrylng amount
At 05 April 2024
633,434
At 05 April 2023
6B2,466
16 Debtors
2024
2023
Amounts falllng due wlthln one year:
Prepayments and accrued Income
259
250
12-

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5APRIL 2024
17 Credltors: amounts falllng due wlthln one year
2024
2023
Accruals and deferred income
2,484
2,160
18 Restrlcted funds - Len Giles Trust
These are restricted funds which are material to the charity's activities.
At 6 Aprll
2023
Incomlng
resources
Resources
expended
Transfers
Gains and
losses
At S Aprll
2024
688,224
24,678
(17,615)
(43,288)
651.999
Prevlous year:
At 6 Aprll
2022
Incomlng Resourc8S
resources
expended
Transfers
Galns and
losses
At S Aprll
2023
693.890
21.087
{17,233)
(9,500)
688,224
19 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
deslgnated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 6 Aprll
2023
Incomlng Resources
resources
expended
Transfers
At 5 Aprll
2024
General funds
3,163
4,854
(4,433)
3,584
Previous year:
At 6 Aprll
2022
Incomlng Resources
resources
expended
Transfers
At S Aprll
2023
General funds
2,084
4,801
(13,222)
9,500
3.163
13-

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
20 Analysls of net assets between funds
Unrestrlcted
funds
Restrlcted
funds
Len Glles
Trust
2024
Total
2024
2024
At 5 April 2024:
Investments
Current assetsl(liabilities)
118.565)
22.149
651,999
633,434
22,149
3,584
651,999
655.583
Unrestrl¢ted
funds
Restrlcted
funds
Len Glles
Trust
2023
Total
2023
2023
At 5 Aprll 2023:
Investments
Current assetsl(liabilities)
682,466
5,758
682,466
8,921
3,163
3,163
688,224
691,387
21 Related party transactions
There were no disclosable related paty transactions during the year (2023- none).
14-

BROMSGROVE ROTARY CLUB CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
22 Len Glles Trust
The Len Giles Trust is a linked charity which is unincorporated. In accordance with the Statement of
Recommended Practice .' A¢counting and Reporting by Charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), branch accounting
has been applied.
The results of the Len Giles Trust have been incorporated Into the results of the charity In accordance with
the appropriate guidance but have been analysed separately on the Statemenl of Financial Actlvity as
material fund.
The Balance Sheet ofthe Len Gile5 Trust is as follows-.
2024
2023
Fixed assets
Investments
633.434
682,466
Current assets
Debtors
Cash at bank and in hand
20,473
7.342
20,473
7,342
Creditors: amounts falling due within on8 year
(1,908)
(1,584)
Net current assets
18,565
5,758
Total assets les5 current liabllllles
651,999
688,224
Funds
Len Giles Trust restricted fund
651,999
688,224
15-