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The Rotary Club of Forres Charitable Trust
Trust No SC000336
Annual Report and Financial Statements For the year ended 30" June 2025
Rotary 130)
Trustees Annual Report
For the Year Ended 30 June 2025
The Trustees have pleasure in presenting their report together with the financial statements and the examiner’s report for the year ended 30 June 2025.
Reference and Administrative Information
Charity Name
The Rotary Club of Forres Charitable Trust
Charity Number
SC000336
Address
Phone: 01309 668002 Mobile: 07766 528631 Email: krmcl@hotmail.com
Trustees
2024 — 2025 Rotary Year
2025 — 2026 Rotary Year
structure, Governance and Management
Constitution
The Charity is an unincorporated organisation. It is governed by its constitution which was adopted on 23 December 1985 and last amended on 7" April 1994. The Charity was later granted charitable status by OSCR.
Appointment of Trustees
The Trustees comprise the President, The Secretary and the Treasurer of the Rotary Club of Forres. Each of these positions is elected by the members of the Rotary Club of Forres each Rotary year to serve from 01 July each year to 30 June the following year.
Management
The Trustees, none of whom receive any remuneration, are responsible for the strategic direction of the charity. Where practicable, the members of the Rotary Club of Forres are consulted on Operations.
All activities are fully funded by a series of fundraising activities throughout the year.
Forres prAa,y Rotary io!TRIS
Objectives and Activities
Charitable Purposes
The Trust defines the purposes as ”for the relief of the poor and needy or to or for such other charitable purpose, institution, society or object as the Club shall in duly constituted meeting from time to time direct”.
The Trust also manages restricted bequests by David Urquhart and Colin Lipscomb as follows:
Ree 1 support 17 to 20 year olds who wish to go on a project in deprived countries to help with their costs.
ee he funds may be used for developing the youth of Forres and surrounds within the catchment area of the Rotary Club of Forres, including, but not limited to:
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e supporting the development of young people
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e providing opportunities for young people
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e providing community events for young people
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e considering disbursements internationally on an ad hoc basis
Activities
Our activities are always in support of local, national and international causes that meet the charity purpose and Rotary International’s 7 Avenues of Focus, namely:
Peace Building & Conflict Prevention
Train adults and young leaders to prevent and mediate conflict
Disease Prevention & Treatment
Educate and equip communities to stop the spread of disease
Water, Sanitation & Hygiene
Support local solutions to bring clean water, sanitation and hygiene
Maternal and Child Health
Expand access to quality care so mothers and their children can live and grow stronger
Basic Education & Literacy
Education drives everything, reduce gender disparity in education
Community Economic Development
Enhance economic and community development and create opportunities for decent and productive work
Supporting the Environment
Tackle environmental issues, using connections to change policy and planning for the future.
Within the above headings, we support the End Polio Now global initiative which was started as a Rotary activity in the mid 1980s. The global cases of wild polio have been reduced by over 99.9% and it is now endemic in only two countries.
Ending Polio Forever
Forres tte Rotary 10%:
After 40 years we are in sight of eradicating this disease forever
Financial Review
Our funding is supported through various channels including:
- e Legacies e Fundraising at events arranged directly by Rotary or in support of other community activities e Donations
In addition to the two bequests mentioned above, some activities have restricted accounts along with our general charity account. Our restricted accounts are:
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e Trishaw — providing locals with reduced mobility the opportunity to get out e End Polio Now
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e ShelterBox—a charity set up by Rotary in Great Britain and Ireland e The Rotary Foundation - recognised in the top 1% of global charities for 16 years running by Charity Navigator. Donations to the Rotary Foundation can come back to us through grants in support of larger projects.
Plans for Future Periods
We intend to establish a Scottish Charitable Incorporated Organisation (SCIO) to take over from the existing unincorporated organisation in the coming Rotary year. This will not affect the way in which we operate, but will provide a measure of protection for the Trustees as well as giving us the ability to hold property and contracts in the name of the charity.
Approved on behalf of the Trustees
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Forres rptts, Rotary eis Examiner's. / Report
——_For the year ending; 30 June 2025
Where an audit is not required under the various regulations, the Trust requires two examiners who are sufficiently remote from the preparation of the accounts providing they have sufficient knowledge and expertise to examine accounts. They can be members of the Rotary Club of Forres.
The Treasurer was [and the examiners are signed hereunder.
Report to the Trustees
We report on the financial statements of the charity for the year ended 30 June 2025, which are set out in the attached.
Respective responsibilities of Trustees and Examiner
The Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act and the Charities Accounts Scotland Regulations (2006) as amended (the 2006 regulations). The charity’s Trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is our responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to our attention.
Basis of Independent Examiners’ Statement
Our examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not empress an audit opinion on the view given by the accounts.
Statement
In connection with our examination, no matter has come to our:-
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which gives me reasonable cause to believe that, in any material respect, the requirements: a. to keep accounting records in accordance with section (44)(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
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b. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
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to which our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
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The bank balances at 30 June 2025 were:
Lipscomb Bequest £31,780.72 Urquhart Bequest £8,637.95 Main account £26,514.74
The breakdown of the accounts is on the following page.
APPENDIX2
$C000336
The Rotary Club of Forres Charitable Trust
| a\e aD |
Receipts and | Receipts and | Receipts and | payments accounts | payments accounts | ||||
|---|---|---|---|---|---|---|---|---|---|
| Section A Statement of receipts and payments | |||||||||
| Unrestricted funds |
Restricted funds |
mapansianie endowment funds |
saninhionmanio endowment funds |
Totalfunds i current period |
Totalfunds last . period |
||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||
| A1 Receipts | |||||||||
| aeas | 5,005 | legaciesTT lorents_ |
ooo ** |
** Receiptsfromfundraising activities 28,700 1,283 |
Grosstrading receipts ee |
Income from investments other than |
|||
| land and buildings | 972 | 972 | |||||||
| Rentsfrom land&buildings Gross receipts from other charitable |
es | es | ee | i | |||||
| activities | |||||||||
| A1 Sub total | 34,386 | 6,378 | 41,736 | 79,558 | |||||
| A2 Receipts from asset& | |||||||||
| investment sales | |||||||||
| Proceedsfromsaleoffixedassets Proceedsfrom sale ofinvestments AZ Sub total |
fe |
||||||||
| Totalreceipts | 34,386 | 6,378 | Reese | 41,736 | 79,558 | ||||
| A3 Payments | |||||||||
| Paymentsrelating directlytocharitable activities |
|||||||||
| 0 io |
|||||||||
| A3Sub total25,290 | 25,290 | 7,475 | 32,774 | 48,494 | |||||
| A4 Payments relating to assetand | |||||||||
| investment movements | |||||||||
| Purchases offixedassets Purchaseofinvestments |
; ; |
||||||||
| AaSubtotal[ | |||||||||
| aca ai aial |
9,087 | (7,097) | Eee | 8,962 | |||||
| Surplus/(deficit) foryear | |||||||||
| 9,087 | (1,097 | 972 | 8,962 |