# ROTARY CLUB OF DEANE TRUST FUND
TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025
Charity Registration No. 801066
## ROTARY CLUB OF DEANE TRUST FUND
## CONTENTS
## FOR THE YEAR ENDED 30TH JUNE 2025
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|---|---|---|---|---|---|
|Page|
|Report of the|Trustees|1to3|
|Independent Examiner's|Report|4|
|Statement of Financial|Activities|5|
|Balance|sheet|6|
|Notes|to|the accounts|7|to|12|
|Detailed|Statement of Financial|Activities|13|
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## ROTARY CLUB OF DEANE TRUST FUND
## TRUSTEES' REPORT
## FOR THE YEAR ENDED 30TH JUNE 2025
The Trustees present their report with the financial statements of the charity for the year ended 30th June 2025 and confirm they comply with the requirements of the Charities Act 2011 and the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK & Republic of Ireland (FRS 102) (as amended for accounting periods commencing from 1st January 2019).
## OBJECTIVES AND ACTIVITIES
## Objectives and aims
The object of the charity is to apply both the capital and income which may from time to time be received by the Trustees, for the relief of the poor and needy, or for such other charitable purpose, institution, society or object as the Rotary Club of Basingstoke Deane shall in a duly constituted meeting from time to time direct. This meeting shall be chaired by the President of the said Rotary Club.
## Public benefit
The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning the future activities of the charity. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
## ACHIEVEMENT AND PERFORMANCE
## Charitable activities
The charity successfully ran a Festival of Transport, which raised total income of £42,328 (2024: £33,575) and incurred total expenses of £17,725 (2024: £19,419) giving a net surplus of £24,603 (2024: £14,156) This event remains popular and is key to generating income for the charity.
The annual Anvil concert generated total income of £25,500 (2024: £14,227), incurred expenses of £17,139 (2024: £10,181) and raised a net surplus of £8,361 (2024: £4,046).
## FINANCIAL REVIEW
Total income for the charity for the year ended 30th June 2025 was £77,170 (2024: £57,478). This increase in income relates to both the Anvil and The Festival of Transport taking much increased income.
The charity received £2,259 (2024: £nil) of donations in the year. This level of donations continues to enable the charity to fulfil its charitable objectives by providing relief for the poor and needy or for other charitable purposes as seen fit by the Rotary Club of Basingstoke Deane.
The charity closed the year with net deficit of £17,255 (2024: 15,451) which comprises as a deficit on general funds of £11,054 (2024: £7,985) and a deficit on restricted funds of £6,201 (2024: £7,466).
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## ROTARY CLUB OF DEANE TRUST FUND
## TRUSTEES’ REPORT (continued)
## FOR THE YEAR ENDED 30TH JUNE 2025
## FINANCIAL REVIEW (Continued)
## Reserves Policy
The charity holds both unrestricted financial reserves and restricted funds to be applied against agreed future activities. Unrestricted reserves provide protection against the immediate impact of funding changes and cover for unforseen, essential services.
It is the policy of the charity to maintain out of those funds described in the accounts as “Unrestricted Funds" a "Designated Fund" at a level of not less than £15,000 (2024:£30,000). The Trustees consider that this Fund will provide a sufficient sum to cover the costs and cash flow required to run planned fundraising activities in the coming year.
There is a continued wish by the Trustees to reduce the size of the unrestricted reserves to a level more in keeping with that needed to support its usual fundraising activities.
The charity received an anonymous donation of £40,000 in 2020 to provide transport support to several local charities over several years. During the year, the charity received £0 (2024: 668) of bank interest income and has donated £6,201 (2024: £8,134) for this exact purpose. The balance of £11,961 (2024: £18,162) is held within Restricted Funds to utilise specifically for this purpose.
## STRUCTURE, GOVERNANCE AND MANAGEMENT
## Governing Document
The Rotary Club of Deane Trust Fund is controlled by its governing document, a deed of trust dated 4th August 1987 and constitutes an unincorporated charity.
It is registered as a charity with the Charity Commission, charity number: 801066.
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## ROTARY CLUB OF DEANE TRUST FUND
## REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30TH JUNE 2025
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Name
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## ROTARY CLUB OF DEANE TRUST FUND
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Charity registration no. 801066
Principal address 9, Cortland Drive
Bramley
Tadley
RG26 5WL
Trustees D Knights
P Temple APPOINTED 11/2/25
M Lakin
B Greenway
D McLatch
J Ricketts RETIRED 31/12/24
independent examiner Patricia Fox FCCA
Figurefox Co Sec Ltd
36 Essex Road
Basingstoke
RG21 7TB
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Trustees
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## Approved by the Trustees and signed on their behaif by:
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wv ht. 1° 3.4 LOtE
Date
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Trustee
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## Report to the trustees of Rotary Club of Deane Trust Fund
| report to the charity trustees of Rotary Club of Deane Trust Fund (the Trust), Charity number 801066, on my examination of the accounts of the Trust for the year ended 30" June 2025.
## Respective responsibilities of trustees and examiner
The charity's trustees of the Trust are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act).
The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Act) and that an independent examination is needed. It is my responsibility to:
- ~ examine the accounts under section 145 of the Charities Act; - _ to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)b of the Charities Act; and
- to state whether particular matters have come to my attention.
## Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Patricia Fox FCCA
Chartered Certified Accountant
36 Essex Road
Basingstoke RG21 7TB
## owe. [12S
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Signed......... JU Oreee
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## ROTARY CLUB OF DEANE TRUST FUND
## STATEMENT OF FINANCIAL ACTIVITIES
## FOR THE YEAR ENDED 30TH JUNE 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|Notes|2025|2025|2025|2024|
|INCOME AND ENDOWMENTS FROM|£|£|£|£|
|Donations and|legacies|2|2,259|0|2,259|0|
|Charitable|activities|
|Charitable|activities|4|73,197|0|73,197|54,896|
|Investment income|5|1,714|QO|1,714|2,582|
|Total|incoming|resources|77,170|Q|77,170|57,478|
|EXPENDITURE|ON|
|Charitable|activities|
|Charitable|activities|6/7|87,347|6,201|93,548|72,075|
|Support costs|8|877|0|877|854|
|Total|88,224|6,201|94,425|72,929|
|NET INCOME/(EXPENDITURE)|(11,054)|(6,201)|(17,255)|(15,451)|
|Transfers|between|funds|0|0|0|0|
|Net movement|in|funds|11|(11,054)|(6,201)|(17,255)|(15,451)|
|Total|funds|brought forward|12|66,477|18,162|84,639|100,090|
|TOTAL FUNDS CARRIED FORWARD|§5,423|11,961|67,384|84,639|
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## ROTARY CLUB OF DEANE TRUST FUND
## BALANCE SHEET
## AS AT 30TH JUNE 2025
||Notes|Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|
|||2025|2025|2025|2024|
|CURRENTASSETS||£|£|£|£|
|Debtors|9|1,775|0|1,775|4,328|
|Cash atbankand in hand||57,745|12,390|70,135|83,511|
|||59,520|12,390|71,910|87,839|
|CREDITORS||||||
|Creditors: amounts fallingduewithin oneyear|10|(4,526)|0|(4,526)|(3,200)|
|NETCURRENTASSETS||54,994|12,390|67,384|84,639|
|TOTALASSETSLESSCURRENT LIABILITIES||54,994|12,390|67,384|84,639|
|NET ASSETS||54,994|12,390|67,384|84,639|
|FUNDS||||||
|Unrestricted Funds:||||||
|General funds||||40,423|36,477|
|Designated funds||||15,000|30,000|
|||||55,423|66,477|
|Restricted Funds:||||||
|Restricted Funds||||11,961|18,162|
|Totalfunds||||67,384|84,639|
The financial statements were approved by the Board of Trustees on wedico Gaea. & 026 and were signed on its behalf by:
Trustee
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ROTARY CLUB OF DEANE TRUST FUND
## NOTES TO THE ACCOUNTS
## FOR THE YEAR ENDED 30TH JUNE 2025
## 1 ACCOUNTING POLICIES
## Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 (FRS 102) (effective 1st January 2015)’, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probably that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 basis consistent with the use of resources.
## Charitable activities
None of the Charity's activities were initiated or discontinued during the current or previous year.
Taxation The charity is exempt from tax on its charitable activities.
## Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are set aside by the Trustees out of unrestricted general funds for specific future purposes or projects.
Restricted funds can only be used for particular purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
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ROTARY CLUB OF DEANE TRUST FUND
NOTES TO THE ACCOUNTS (continued)
## FOR THE YEAR ENDED 30TH JUNE 2025
## 2 DONATIONS & LEGACIES
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|||||||
|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Donations &|Legacies|2,259|0|2,259|0|
|HMRC|Gift Aid|0|0|0|0|
|2,259|0|2,259|0|
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3 TRUSTEES’ REMUNERATION AND BENEFITS No remuneration was paid to any trustee during the year, nor for the year ended 30th June 2024 except to re-imburse them for purchases or out of pocket expenses made on behalf of the charity..
4 CHARITABLE ACTIVITIES ACTIVITIES
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||||||||||
|---|---|---|---|---|---|---|---|---|
|CHARITABLE ACTIVITIES ACTIVITIES|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Activities for generating funds|
|Anvil|25,500|0|25,500|14,227|
|Community|projects|232|0|232|26|
|International|projects|2,318|0|2,318|1,689|
|Other fundraising|activities|234|0|234|328|
|Murder Mystery|0|0|0|1,538|
|Transport Festival|42,328|0|42,328|33,575|
|Foundation|82|0|82|0|
|District|Grant Wessex R ClO SW- Grant for CCLL|2,503|0|2,503|2,500|
|FP|District Grant|Rotary|District SW|0|0|0|513|
|FP|District|Grant Wessex R ClO SW|Silk|Mill|0|0|0|500|
|73,197|Q|73,197|54,896|
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- 5 INVESTMENT INCOME
Bank interest received 1714 QO 1714 2582
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## ROTARY CLUB OF DEANE TRUST FUND
## NOTES TO THE ACCOUNTS (continued)
## FOR THE YEAR ENDED 30TH JUNE 2025
|||Charitable|Donations|Total|Total|
|---|---|---|---|---|---|
|||Activities|paid|Funds|Funds|
|6|CHARITABLEACTIVITIESCOSTS|2025|2025|2025|2024|
|||£|£|£|£|
||Costs ofGenerating Funds|||||
||Anvil|17,139|0|17,139|10,181|
||Community projects|452|3,668|4,120|9,317|
||International projects|1,662|6,583|8,246|10,640|
||Otherfundraising activities|1,886|31,372|33,258|4,584|
||MurderMystery|0|0|0|1,544|
||Transport Festival|17,725|0|17,725|19,419|
||Youth Projects|0|4,772|4,772|7,930|
||Lend with care|0|2,088|2,088|326|
|||38,864|48,483|87,347|63,941|
||Costs ofGenerating Funds (restricted)|||||
||Transport donations|0|6,201|6,201|8,134|
||Total|38,864|54,684|93,548|72,075|
||CostsofGenerating Funds (comparatives)|||||
||||Charitable
Activities
2024|Donations
paid
2024|Total
Funds
2024|
||||£|£|£|
||Anvil||8,081|2,100|10,181|
||Communityprojects||1,608|7,709|9,317|
||International projects
Otherfundraising activities||2,676
1,098|7,964
3,486|10,640
4,584|
||MurderMystery||874|670|1,544|
||TransportFestival||14,979|4,440|419,419|
||Youth Projects||200|7,730|7,930|
||Lend with care||326|0|326|
||||29,842|34,099|63,941|
||Costs ofGenerating Funds (restricted)|||||
||Transport donations||0|8,134|8,134|
||Total||29,842|42,233|72,075|
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## ROTARY CLUB OF DEANE TRUST FUND
## NOTES TO THE ACCOUNTS (continued)
## FOR THE YEAR ENDED 30TH JUNE 2025
## 7 DONATIONS PAID OUT
|7|DONATIONS PAID OUT|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||Funds|Funds|Funds|Funds|
|||2025|2025|2025|2024|
|||£|£|£|£|
||Unrestricted Donations|48,483|0|48,483|34,099|
||Restricted Donations|0|6,201|6,201|8,134|
|||48,483|6,201|54,684|42,233|
|8|SUPPORTCOSTS|||||
|||||Charitable|Charitable|
|||||Activities|Activities|
|||||2025|2024|
|||||£|£|
||Bankcharges|||77|74|
||Independentexaminer's fee|||800|780|
|||||877|854|
|||||30-Jun-25|30-Jun-24|
|||||£|£|
|9|DEBTORS: AMOUNTS FALLING DUEWITHIN ONEYEAR|||||
||Lend with care|||0|2,088|
||Otherdebtors|||1,775|500|
||Prepayments|||0|1,740|
|||||1,775|4,328|
The Trustees of the Rotary Club of Deane Trust Fund can confirm that that the current balance and payments made both to date and in the future to our Lend with Care Account are to be treated as donations ie the trustees will under no circumstances treat that money as belonging to our charity.
## 10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|Accruals|0|0|
|---|---|---|
|Other creditors|4,526|3,200|
||4,526|3,200|
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ROTARY CLUB OF DEANE TRUST FUND
## NOTES TO THE ACCOUNTS (continued)
## FOR THE YEAR ENDED 30TH JUNE 2025
11. MOVEMENT IN FUNDS
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|||||||
|---|---|---|---|---|---|
|Balance|at|Net|Transfers|Balance|at|
|01-Jul-24|movement|between|30-Jun-25|
|in funds|funds|
|£|£|£|£|
|Unrestricted|funds|
|General|funds|36,477|(11,054)|15,000|40,423|
|Designated|funds|30,000|0|(15,000)|15,000|
|66,477|(11,054)|0|55,423|
|Restricted|funds|
|Restricted funds|18,162|(6,201)|0|11,961|
|TOTAL FUNDS|84,639|(17,255)|0|67,384|
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Net movement in funds, included in the above are as follows:
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|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|Resources|expended|in funds|
|2025|2025|2025|
|£|£|£|
|Unrestricted|funds|
|General|funds|77,170|(88,224)|(11,054)|
|Designated|funds|0|0|0|
|77,170|(88,224)|(11,054)|
|Restricted funds|
|Restricted|funds|0|(6,201)|(6,201)|
|TOTAL FUNDS|77,170|(94,425)|(17,255)|
|Comparatives for movement|in funds|
|Balance|at|Net|Transfers|Balance|at|
|01-Jul-23|movement|between|30-Jun-24|
|in|funds|funds|
|£|£|£|£|
|Unrestricted funds|
|General funds|44,462|(7,985)|0|36,477|
|Designated|funds|30,000|0|0|30,000|
|74,462|(7,985)|0|66,477|
|Restricted|funds|
|Restricted funds|25,628|(7,466)|0|18,162|
|TOTAL FUNDS|100,090|(15,451)|0|84,639|
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ROTARY CLUB OF DEANE
NOTES TO THE ACCOUNTS (continued)
## FOR THE YEAR ENDED 30TH JUNE 2025
## 11 MOVEMENT IN FUNDS (continued)
Comparative net movement in funds, included in the above are as follows:
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||Resources|expended|infunds|
|||2024|2024|2024|
|||£|£|£|
||Unrestricted funds||||
||General funds|56,810|(64,795)|(7,985)|
||Designatedfunds|0|0|0|
|||56,810|(64,795)|(7,985)|
||Restricted funds||||
||Restrictedfunds|668|(8,134)|(7,466)|
||TOTALFUNDS|57,478|(72,929)|(15,451)|
|12.|RESTRICTEDFUNDS||||
|RESTRICTED FUNDS|||||||
|---|---|---|---|---|---|---|
||Balanceat|Incoming|Resources|Transfers||Balance at|
||01-Jul-24|Resourceexpended|expended|||30-Jun-25|
||£||£|£||£|
|Donations|||||||
|Ring Fenced Donations|18,162|0|(6,201)||0|11,961|
||18,162|0|(6,201)||0|11,961|
The purpose of each fund is detailed in the Report of the Trustees.
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30th June 2025 nor 30th June 2024.
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## ROTARY CLUB OF DEANE TRUST FUND
## DETAILED STATEMENT OF FINANCIAL ACTIVITIES
## FOR THE YEAR ENDED 30TH JUNE 2025
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|INCOME AND ENDOWMENTS|FROM|£|£|£|£|
|Donations and|legacies|
|Donations|received|2,259|0|2,259|0|
|Charitable|activities|
|Activities|for generating|funds|73,197|0|73,197|54,896|
|investment|income|
|Bank|interest|received|1,714|QO|1,714|2,582|
|Total|incoming|resources|77,170|0|77,170|57,478|
|EXPENDITURE|ON|
|Charitable|activities|
|Costs of generating funds|38,864|0|38,864|29,842|
|Donations|paid|out|48,483|6,201|54684|42,233|
|87,347|6,201|93,548|72,075|
|Support costs|
|Finance|
|Bank charges|77|0|77|74|
|Governance|costs|
|Independent|examiner's|fee|800|0|800|780|
|Total|resources|expended|88,224|6,201|94,425|72,929|
|NET INCOME/(EXPENDITURE)|(11,054)|(6,201)|(17,255)|(15,451)|
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