The Rotary Club of Lurgan Charltable Trust
Annual report and flnan¢l•l statements
For the year ended 30 June 2024
Charltles Number: NIC108512

The Rotary aub of Lurgan Charltable Trust
Annual report and financial Statements for the year ended 30 June 2024
Contents
Page5
References and administratlve details
Trustees, Annual Report
Independent examlnerfs report to the Trustees
Statement of Receipts and Payments
Statement of A55et5 and Liabilities
io
Notes to the flnanclal statements
11-13

The Rotary aub of Lurgan Charitable Trust
References and admlnlstratlve details
Charity Name:
The Rotary Club of Lurgan Charitable Trust
Charlty Re81stratlon Number:
NIC108512
Registered office,.
The Rotary Club of Lurgan Charitable Trust,
Clo Le51ie Anderson
43 Clare Road,
Gllford.
Cralgavon.
8T63 6AG
Trurtees
Mr Leslle Anderson
Mr Sean Wilson
Mr Kevin O'Hara
Mr Desmond Gre88
Independent Examlner
Bryan Friar FCA,
GMCG Chartered Accountants,
Alfred House,
19 Alfred Street,
eelfast
BT2 8EQ

The Rotary Club of LurEan Charitable Trust
Trustees. Annual Report for the year ended 30 June 2024
The trustees present the annual report and financial statement5 for The Rotary aub of Lur8an Charitable Trv5t for the
year ended 30 June 2024.
The trustees have adopted the provisions of the Statement of Recommended Practice {SORP) "Accountin8 and Reporting
by CharStles" {FRS 1021 in prepaiin8 the annual report and financial statements of the charity.
The financlal statements have been prepa￿d on a "Recelpts and Payments- basls In accordance with the accounting
policies set out in the notes to the financial Statements and applicable accounting standards, Accounting and Reportin8 by
Charitles: Statement of Recommended Practice applicable to charities preparing thelr accounts In accordance wlth the
Financlal Reporting Standard applicable in the UK and Republic of Ireland i55ued in October 2019, the Financial Reporting
Standard appllcable in the United Kingdom and Republic of Ireland IFRS 1021, the charIt￿S 8oveinin8 document, the
Charities Act {Northern Ireland) 2008, Charities Act {Northern Ireland) 2013. The Charities (Accounts and Report5)
Re8ulatlons (Northern Ireland) 2015 and UK Generally Accepted Accounting Practice.
Reference and admlnlstiatlve detalls
Charlty Name,.
The Rotary Club of Lurgan Charltable Trust
Charity Re8lstratlon Number.,
NIC108512
Contact Address;
ThÈ Rotèry Club of Lur8an Charltable Trust, Clo Leslie Anderson, 43 Clare Road,
Gilford, Craigavon, BT63 6AG
Independent Exarniner..
Bryan Frlar FCA, GMCG Chartered Accountants.
Alfred house, 19 Alfred Street, Belfast, County Antrim, BT2 8EQ
Trustee5 of the Charlty
The trustees who have served during the year and slnce the year end are as follows:
Mr Leslie Anderson
Mr Sean Wilson
Mr Kevin O'Hara
Mr Oesmond Gre88

The Rotsry Club of Lurgan Charitable Trust
Trustees, Annual Report for the year ended 30 June 20241contlnued)
Oblertlves and Activities
The Charlty's objects are to promote the followin8 purposes for the publlc benefit-
The advancement of community development by the provision of recreational facilitie5 and sep4ices for those
citizens In the Arma8h Banbrldge & Craigavon Councll area who are In need by reason of age, ill health, dlsability.
financial hardship or other dlsadvantage.
The direct benefits whlch flow from the organisatlon's purposes Include the provision of funds for other charitable and
community or8anlsatlons leading to the alleviation of financial hardship and the Improvement of conditlons and well-being
and famlly life of children. teenagers and adults in the Armagh 8anbrid8e & Craigavon Councll area which In
turn promotes the development. educatlon and experlence5 of young people.
Further benefi'ts include increased skllls and knowledge, vocatlonal opportunlty and employment opportunity whlch in
turn promote5 personal development. education and experiences. Benefits are evidenced through feedback from
beneflclaries, other charltles and stakeholders that the trust engages wlth including through short briefin8s/pre5entatlons
outlinln8 experiences and outcomes for the trustees. This purpose does not 8ive rlse to any harm.
The charlty's beneficiaries are cit12ens in the Armagh Banbrldge & Cral8avon Councll area who are In need by reason of
age. ill health, disability, financlal hardship or other disadvantage. A prlvate benefit to the trustees may arise from on8olng
programmes of trainin8 and 8ood governance and finance management. Throu8h these pro8rammes, trustees may 8aln
skills and experlence which are transferrable to other settln8s. These skills are incidental and necessary to ensure the
beneflt Is provlded to the right beneficiaries.
Publlc benefit statement
The trustees of The Rotary Club of Lur8an Charltable Trust conflrm that they have had due re8ard for the guidance on
Public Beneflt by the Charlty Commission for Northern Ireland 3nd are pleased to report that durln8 the year the charlty
has contlnued to provide Publlc Benefits through actlvltles we offer. In particular, the trvstees conslder how planned
activitles wlll contribute to the aims and oblective5 they have set out, as well a5 provldlng public benefit.
Purpose
The trust was set up for the beneflt of those cltlzens in the Arma8h Banbridge & Craigavon Council area who are In need
by reason of age, ill health, dlsability, financlal hardship or other disadvantage. The trust is connected to the Lurgan branch
of Rotary International, the world's largest voluntary servlce organisatlon with more than 1.2 milllon members in over 200
countrSes.
Rotary Club members are volunteers. male and female and, from all walks of life, who work to benefit the local and
International community. In doin8 so, members make a positive difference to the lives of others. Their work includes raising
funds in 5UPPOrt of worthy causes. Rotary. however, Is not all about fundraislng and there Is also a very Important social
elÈment to It. Membershlp of a Rotary Club provides an opportunity to mÈet others and develop friendships.
The trust accepts donations and grants from the Lurgan branch of Rotary Internatlonal and other donors specifically to
help beneficlarles in the Arma8h Banbridge & Craigavon Council area. It makes 8rants and donations, helps other
charities/groups locally. The trust ralses funds for speclfic projects In the Borough,
Achlevements
The Trust has supported a number of charltles during the year.
It Is our short to medium term intention to disperse our monies in accordan￿ wlth our initial alms and are constantly
seeking out those individuals and groups who would benefit.

The Rotary Club of Luryan Charltable Trust
Tru5tees' Annual Report for the year ended 30 June 2024 (contlnued)
Achlevements {contlnued)
5i8nificant benefiaarie5 of the aub'5 charitable activities were:
Crai8avon Area Foodbank
Ceara School
Aware Defeat Depression
2,0
1,476
3,876
Structure. Governance and Management
Governlng do¢ument
The charlty Is a charltable trust constituted under a trust deed dated 25 June 2018, which is reco8nlsed as a charity with
The Charity Commisslon for Northern Ireland.
Recrultment. appolntment. Indu¢tlon and tralnln8
The trustees as charlty trustees have control of the Charity and it5 property and Funds. No one may be appointed a5 a
trustee under the age of eighteen; or disqualified under the appllcable Charities leglslation from acting as a charity trustee
or trustee for a charity; or not a member of The Rotary Club of Lur8an. A trustee may not appolnt an alternate trustee or
anyone to act on hls or her behalf at meetings of the trustees. The 8oard shall consist of a mlnlmum of three trustees.
Every trustee shall be appointed for a period of 5 years from the date of the Trust Deed. Each trustee shall be eligible for
reappolntment for a fflaximum of two further terms of five years. For the avoldance of doubt, election and re-electlon of
tru5tee5 shall be overseen by the Presldent for the tlme being of The Rotary Club of Lur8an.
Every trustee must execute a deed of appointment to act as a trustee of the charity before he or She is ell8ible to vote at
any meeting ofthe trustees.
The trustees shall appolnt from thelr number a Chalrman, at the first meeting and such Chalrman shall hold office for
perlod of three years, On retlrement the Chalrman shall be ell8ible for re.election from year to year and any vacancy
occurring durin8 the year for whatever ieason shall be fllled by the trustees as the occasion arlses by a majorlty vote.
In selecting individuals for appointment as trustees. the trustees must have regard to the skills, knowledge and experience
needed for the effective administration of the charity.
The trustees must make avallable to each new trustee on his or her appolntment- a copy of the Trust Deed and any
amendments made to it: and a copy of the charit¢s latest report and statement of accounts.
Any casual vacancies occurring amongst the trustees shall be filled by the Board and the replacement trustees shall hold
office for the remainder of the period for which the persons replaced would have held offlce.
Trustees should be appointed for a period of f ive years and be eligible for re-elÈrtion. Electlon of trustees to be overseen
by the Club Pfesldent. Trustees can only hold office as lon8 a5 {5lhe is a member of The Rotary Club of Lur8an.

The Rotary Club of Lurgan Charitable Trust
Trustee￿ Annual Report for the year ended 30 June 2024 (contlnued)
structure, Governance and Mana8ement l¢ontlnued)
Powers of the trustees
The trustees manage the business of the charity and may exercise all the powers of the charity unless they are subject to
any restriction a5 imposed by the appllcable charltles, legislation.
Any meetin8s of trustee5 at whlch a quorum Is present at the time the relevant decision is made may exercise all the
powers exercisable by the trustees.
The trustees may delegate any of their powers or functions to a commlttee conslstln8 of not fewer than three trustees
appointed by them.
Proceedln85 of trustees
The trustees must hold at least two meetings each year. A quorum at a meetlng of the trustees Is two trustees. A meetlng
of the trustees may be held either In person or by suitable electronic means agreed by the trustees In which all participants
may communicate with all the other partlcipants.
The date, time and locatlon ofthe next trustee rneetlng is agreed by the trustees at the meeting unless such arrangements
have already been made. Meetings may also be called at any time by the Chalrman or by any two trustees. In that case,
not less than ten calendar days, notlce must be 8lven to the other trustees unless all of the trustees agree to call a meÈtlng
at shorter notice. The Chalrman or lif the Chairman Is unable or unwilling to do sol some other trustee chosen by them
presldes at each meetln8 of the trustees.
Except where otherwlse provlded in the Trust Deed. every issue may be determSned by a slmple majorlty of the votes cast
at a meetin8 of the trustee5 but a resolution whlth is in wrltSn8 and sl8ned by all the trustees Is as valid as a resolutlon
passed at a meeting. For this purpose the resolution may be contalned in more than one document and wlll be treated as
passed on the date of the last Si8nature. Except for the Chalrman. who has a castln8 Vote, every trustee has one vote on
each matter.
RESPONSIBILITIES OF THE TRUSTEES
The charity's trustees are responsible for preparing the Trustees Annual Report and the financlal Statements in accordance
with appllcable law and Unlted Kln8dom Accounting Standards Iunlted Kin8dom Generally Accepted Accountin8 Practice).
The law appllcable to charities In Northern Ireland requlres the trustees fo prepare financial statements for each flnancial
year which 8ive a true and fair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charlty for that perlod.
In preparlng these financial statements, the trustees are requlred to:
select sultable accountlng policie5 and then apply thÈm conslstently,.
observe the methods and prlnciples in the Charities SORP 2019 IFRS102)-
make ludgements and accounting estlmate5 that are reasonable and prudent,.
state whether applicable accounting standards have been followed. subject to any material departures disclosed
and explalned In the financial statements;
prepare the financlal statements on the golng concern basis unless It Is Inappropriate to presume that the charity
will continue in operation.

TruslM¢ Anfiu•l R•portforth• year end￿ aojuhe 2024 Itofvtlnuedj
AESP011518ILmES OF THE TRLISTEE5 (GoDtlnu¢d)
The tNSttt5 are te5pon5ible IDr keepln8 proper accountlng records that d4sd05e wllh reasoftable 4ccuracy atany time the
rinanclal posltlon of the charlty and enable them to en5ur¢ that the financlal statemerbts comply wlth the Charltles Act
{Northem Ireland) 2008. the Charltles (Actounts and Reports) Regulation5 {Northem Irelandl 2015 and the wovlslons of
thetW5t deed. The twstees are also responsible for salezuardlne the assets of the charlty and hence loriakln8 reasonable
5tep5 for the preventlon and dpleclion of fraud and other Irre8ularltles.
The trustees are responsSble for the malntenance ar•d Integrlty of the charfty and fiftanclal Infomation induded (xi the
tharltrfs webslte. Legislation in the Unlted Kingdom govern1￿ the preparation and dlssemlnatlon of the financlal
slatements may differ fr¢)m le8i51atlon in otherjurlsdictions.
ststement ￿ to dls¢lDsure to our Indepehd•nt Examln•i
In w far as the trustees are av4•re at the timlftg of appYo¥ln8 (wr trustees, annual report:
there relevant inlorntstlon for th¢ Independent gxamlnw of whlch the th•rlVs Independent examln¢r is
unaware: and
tl* trustee5 have taken •ll stèps that they ought to thove tsk•n to makg ihÈmsefvqs aware ol any relevant
Informatlon and to establlsh thèt the th•rltys Independent •xamlner Is aware of thèt Infornialion.
Indqp•nd•Nt •xamlft•r
GMCG Belfast Chartéred A¢¢ount•nts h•$ been r￿appoInted independert examlner for the ¢nsuln8 year.
Apwoved by and slgned on beh811 of the Trustees bv..
IA51i•
Trustte

CHARfEARD ACCOUNThNTS
The Rotary Club of Lurgan Charltable Trust
Independent Examlnees Report to The Rotary Club of Lur8an Charftable TNst
For the year ended 30 June 2024
I report on the accounts of the charity for the year ended 30 June 2024 as set out on pages 9 to 13.
Respectfve Re5ponJlbllltles of Trustees and Independent Examlner
The charity's trusteÈs are responslble for the preparatlon of the accounts in accordance wlth the Charities Act
(Northern Ireland) 2008.
It Is my responsiblllty to:
examine the accounts under section 65 of the Charities Act (Northern Irelandl 2008.
follow the procedures lald down In the general Directions glven by the Charity Commission for Northern
Ireland under sectlon 6519llbl of the Charltles Act; and
state whether particular matters have come to my attentlon.
8a$15 of Independent Examlnerfs statement
I have examined your charity accounts as required under section 65 ofthe Charltles Act any my examlnation was
carrled out in accordance with the 8eneral Olrections 8lven by the charlty Commlsslon for Northern Ireland under
sectlon 65{9)Ib) of the Charities Act.
My examination included a revlew of the accounting records kept by the charlty and a comparison of the
accounts presented wlth those records. It also Include5 con51deration of any unusual Item5 or dlsclosures In the
accounts and seekin8 explanations from you as charity trustees concernln8 any such matters.
My role Is to state whether any materlal matters have come to my attentlon 8lvin8 me cause to believe:
That accountin8 records were not kept in accordance with sectlon 63 of the Charlties Act.
That the accosjnts do not accord wlth those accounting records,
That the accounts do not comply wlth the accountlng requlrement5 of the Charities Act.
That there is further Informatlon needed for a proper understandln8 of the accounts to reached.
19 Aifnd Street
IIBQ
DX3910 NR BE[￿￿ so
(￿Illry House
40 ¢Xu￿nI Ilwness P&Yk
USDURN
BT28 2GN
17MudcvllleS)r¢et
voKrAIK)WN
CrAlg
T633PB
Tel: +44(0)28 9031 IXIJ
Vw. 444(0)28 9031 OTT7
Tel.. +44(0)289260 T￿5
Vax: +44(0)28 9260 1656
Tel: +44(1))a8 38J3 2801
lia¥: 444(oP8 3835 0293
IrathLmaMeofGM¢GCr•up Ilmikd. R¢8lloNfa59660. IAsi clIAr￿￿¥￿VIlknb￿￿ reklsthdrflke
Is1￿ loL￿th￿L w￿rkbY1￿0 InsiliweofcknieTts4A¢wynia•ts kn iTda

The Rotary Club of Lurgan Charltable Trust
Independent Examiner's Report to the Trustees of The Rotary Club of Lurgan Charltable Trust (continued)
For the year ended 30 June 2024
Independent Examinerfs statement
I have completed my examlnation and have no concerns In respect of matters111 to14) Ilsted above and, In
connettion with followin8 the Dlrections of the Charlty Commisslon for Northern Ireland,. I h e found no matters
that require drawin8 to your attention.
Bryan Friar FCA (Independent Exam
Chartered Accountants Ireland
For and on behalf of
GMCG
Chartered Accountants & Statutory Auditor
Alfred House
19 Alfred Street
Belfast
8T2 8EQ
Date:
ftr, Af

The Rotary Club of Lurgan Charftable Trust
Statement of Recelpts and Payments
Year ended 30 June 2024
Unrestri¢ted
Funds
Restrlcted
Funds
Total
2024
Total
2023
Recelpts:
Voluntary receipts
Charitable activities
Investments
514
514
Total recelpts
514
514
Payments
Cost of raising funds
Cost of charltable activitles
Governance costs
13,8761
(321
13,876)
1321
(7,530)
1341
Total payments
13,908)
13,9081
17,5641
Net (payments)
(3,3941
13,394
17,5641
Transfers between funds
(Defi¢lt) for the year
13.394)
13,3941
17,564)
Reconclllatlon:
Cash at bank and In hand at 30 June 2023
(Deficit) for the year
25.418
13,394)
25,418
(3,3941
32,982
17,5641
Cash at bank and In hand at 30 June 2024
22,024
22,024
25,418
All income and expenditure derives from contlnulng actlvities.

ststwn•ntof A$3•ts4nd ilabllltth5
Year •nd•d lo￿ne 2ts24
Totsl
24
Tolal
2023
Funds
Funds
Funds Rq¢onclllatlon
Cash at bank and In hand at 30 June 2023
IDeficlt} for the year
25AI8
11394)
25AI8
(33941
32.982
17,564)
C•sh •t •nd In h•nd It JO June 2024
12,024
12024
25,418
2024
2023
Bafik and f•sh bal•nc•s
Bank Curreni Account
2Zm4
25,418
2S,418
g{"'fvf g,. S
Approved ahd aLrthorised lor Issue by the Board of TrusteeJ on ,..........
nd slgned on thelr behalf bv",
Lesl1• And•rson
Tru%t•e
Oate,.
The notes on pag¢5 1110 13 forn) part ofthe5e Ilnan¢Sal statements
10

The Rotary Club of Lurgan Charitable Trust
Notes to the financlal statements
Year ended 30 June 2024
l. Summary of slgnlficant auountln8 pollcles
The prln¢ipal accountin8 policies adopted, judgements and key sources of estlmation uncertainty in the preparatlon of the
financlal statements are as follow5:
a) General Informatlon and basls of preparatlon
The Rotary Club of Lurgan Charitable Trust Is a charlty and it registeredwithTheCharityCommlssion forNorthern Ireland
th
on 16 February2022. The addre55 of the registered office is given In the charity Information on page l of these flnancial
statements. The nature of the charity's operations and principal activities are the provision of funds for other charitable
and community organisations leading to the alleviation of financial hardship and the Improvement of conditions and well-
bein8 and famlly life of children, teenagers and adults In the Arma8h Banbridge & Craigavon Council area which In turn
promotes the development, education and experiences of young pÈople.
The Rotary Club of Lurgan Charltable Trust, a charitable trust Is constltuted under a trust deed dated 25 June 2018.
The Rotary Club of Lurgan Charitable Trust constitutes a public beneflt entity as defined by FRS 102.
The charlty's trustees are responsible for the preparatlon of the accounts In accordance with the Charitles Act (Northern
Irelandl 2008.
ment of Com
The financlal statements have been prepared In accordance wlth applicable accountin8 Standards, Accountlng and
Reportln8 by Charltles.. Statement of Recommended Practice applicable to charitle5 preparing their accounts in accordance
with the Financlal Reporting Standard applicable In the UK and Republlc of Ireland Issued in October 2019, the Financlal
Reporting Standard applicable in the United Kln8dorn and Republic of Ireland {FRS 1021, the Charitles Att (Northern Ireland)
2008, Charities Act (Northern Ireland) 2013, The Charities (Accounts and Reports) Re8ulatlons (Northern Ireland) 2015 and
UK Generally Accepted Accountin8 Practlce.
The flnancial statements have been prepared on the going concern basis under the historical cost convention, modified to
include certain items at falr value. The flnancial statements are presented in sterllng which Is the functional currency of the
charity and rounded tothe nearest £1.
The Charlties Act (Northern Ireland} 2008 permlts a charlty to prepare a receipts and payments account and a statement of
assets and liabllltles where gross Income in the flnancial year does not exceed £250,IX)O, therefore a Receipts and Payments
account and a Statement ofAssets and Llabilities has been prepared for the year ended 30 June 2024.
The sl8nlflcant accountlng pollcles applled in the preparation of these financial statements are set out below. These policies
have been consistently applied to all years presented unless otherwlse Stated.
b) Funds
Funds are classified a5 elther festricted funds or unrestricted funds, defined a5 follows.
Unrestricted funds are expendable at the dlscretlon of the trustees in furtheran￿ of the objects of the charity which have
not been desi8natedforother purposes.
Oesignated funds comprise unrestrlcted funds that have been set aside by the trustees for partlcular purposes. Thls
deslgnatlon has an administratlve purpose only and does not legally restrict the trustees, discretion to apply the fund.

The Rotary aub of Lur8an Charitable Trust
Notes to the financlal statement5 l¢ontlnued)
Year ended 30 June 2024
l. Summary of slgnlflcant accountlng poll¢les {contlnued)
bl Funds (¢ontlnuedJ
Re5trlcted funds are funds which are to be used in accordance with specific restrlctions imposed by donors or which
have been raised by the charity for particular purposes. The costs of ralslng and admlni5terin8 such funds are charged
against the specific fund. Restricted funds may only be transferred to unrestricted funds once the criterla for restrlction
has been discharged or no longer applles.
c) Income
All Incoffle, includlng grants and investment income Is recorded when recelved.
Glft aid reclalmable on donation5 15 recorded in income once recelved.
d) Expendlture
All expendlture is recorded when pald.
No expenses were paid to any of the trustees durlng the year.
01 Cash and cash equlvalents
Cash and cash equivalents Includes cash in hand, cash at bank and other short-term hlghly liquid Investments wSth 0ri8inal
maturities of three months or less.
Tax
As a charity, it beneflts from various exemptlons afforded by tax le8islatlon. It Is therefore no¢ liable to corporation tax on
income or gains falling due within those exemption5. Recovery is made of tax deducted from recelpt5 under 8ift ald.
The charity is not re8lStered for VAT purposes; therefore expenditure is shown gross of VAT.
g) Crltlcal ac¢ountln8 ludgemenls and estlmatlon uncertalntv
Estlmate5 and judgments made Sn the process of preparln8 the financlal statements are continually evaluated and are based
on hlstorical experlence and other factors, including expectations of future events that are believed to be reasonable under the
circumstances.
The Trustees do not conslder that there are any crltieal judgments made in applying the charitls actountin8 policies or that
there are any critical accounting estimates or assumptions which may have a slgnificant rlsk of causin8 a materlal adjustment to
carrying amounts of assets and liabilities withln the next financial year.
12

The Rotary Club of Lur8an Charitable Trust
Note5 to the financlal ststements {continued>
Year ended 30 June 2024
2. Charltable a¢¢lvitles
Unrestrl¢ted
Funds
Re5trlcted
Funds
Total
2024
Total
2023
Grant recelved
514
514
514
514
Income from charitable activltles was £514 (2023: £Nill of which, £NII {2023', £Nill was attributable to restricted and £514
12023-, £Nill was attrlbutable to unrestricted.
3. Cost of Charltable actlvltles
Unrestrlcted
Funds
Restrlcled
Funds
Total
2024
Total
2023
Salvation Army
St Vlncent de Paul
Crai8avon Area Foodbank
Shankill Parish Carln8 A550clation
Aware Defeat Depresslon
Ceara School
Knltted Knockers UK
Lurgan College
Sundry
3,495
2,500
2,000
2,000
800
400
1,476
1,476
275
150
100
210
3,876
7,530
Cost of charitable activities was £3,87612023.' £7,530} of which £Nil (2023.. £Nil} was attrlbutable to restricted and £3,876
12023.. £7,530) was attributable to unre5trlcted.
3,876
4. Governance costs
Total
2014
2023
Trustee remuneration
Trustee expenses
Legal and professional fees
Bank interest and charges
34
34
34
34
13