EASTWOOD ROTARY CLUB
BENEVOLENT FUND
(Scottish Charity No. SC012132
TRUSTEES’ REPORT AND ACCOUNTS
Year Ended 30" June 2025
CONTENTS
- Trustees’ Report
Page 1
-
Receipts and Payments Account Page 2
-
Statement of Balances
Page 3
- Notes to the Accounts
Page 4
- Independent Examiner’s Report
Page 5
EASTWOOD ROTARY CLUB
Page 1
BENEVOLENT FUND
(Scottish Charity No. SCO12132)}
TRUSTEES’ REPORT AND ACCOUNTS- Year Ended 30° June 2025
TRUSTEES’ REPORT
Legislative and Administrative Arrangements
The Benevolent Fund is governed by a Trust Deed dated 24" February 1977.
The aims and objects of the Benevolent Fund are to apply the funds raised from donations, bequests and any other source to and for the benefit of needy or distressed persons or to or for the benefit of such charitable institutions, societies and objects as the Club from time to time direct. The President, Secretary and Treasurer for the time being of the Rotary Club of Eastwood shall be the Trustees.
Review of Activities
Funds raised in the year continue to be restricted, reflecting the reduced membership of the Ciub, which has restricted our ability to carry out fundraising activities. This year our activities were spread over a number of smaller events. We have been directing funds both to local charities and to organisations with a wider appeal. Other donations were directly from members adding to our funds in order that we might continue to support the community. As last year, the Club continues to restrict donations made in line with funds raised. In the year, £2,580 was distributed.
Reserves
The total funds represent income earned but not yet utilized in supporting charitable activities. On 30" June 2025 these funds were allocated as to unrestricted £7,157 and restricted £1,555, the combined total of the funds makes up the balance in our Bank Account.
Trustees
The Trustees during the year ended 30" June 2025 were:
Catherine Stewart - President John Waddeil - Secretary
George Brunton - Treasurer
The Trustees appointed with effect from 1* July 2025 are:
Hari Avinash - President Gail Savage ~ Secretary
George Brunton _—__- Treasurer
Declaration: The following Trustees declare that they have approved the above Report:
Catherine Stewart(President) George Brunton (Treasurer) Date: rot Peeen Ler BRIS
Eastwood Rotary Club
Page 2
Benevolent Fund { Scottish Charity $C012132)
Year Ended 30th June 2025
Receipts and Payments Account
| Funds Last | Funds Last | Period | 2024 | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Unrestricted | Restricted | ||||||
| Notes | Funds | Funds | Total | Funds | Funds | Total | |||
| Receipts | £ | £ | £ | £ | £ | £ | |||
| FromFund-raisingactivities | 4 | 2,363 | 0G | 2,363 | 2,381 | 0 | 2,381 | ||
| Rotary - DistrictGrant | it) | 0 | 0 | 1,000 | 0 | 1,000 | |||
| TotalReceipts | 2,363 | 9 | 2,363 | 3,381 | 0 | 3,381 | |||
| Payments | |||||||||
| Donations | 2 | 2580 | 0 | 2580 | 3064 | 0 | 3064 | ||
| TotalPayments | 2,580 | 0 | 2,580 | 3,064 | 0 | 3,064 | |||
| Net(payments)receipts | (217) | 0 | (217) | 317 | 6 | 317 |
Eastwood Rotary Club
Page 3
Benevolent Fund { Scottish Charity $CO12132)
Year Ended 30th June 2025
| Statement ofBalances | |||||||
|---|---|---|---|---|---|---|---|
| Funds | Last Period | 2024 | |||||
| Unrestricted | Restricted | Unrestricted | Restricted | ||||
| Funds | Funds | Total | Funds | Funds | Total | ||
| £ | £ | £ | £ | £ | £ | ||
| Cash Funds | |||||||
| Broughtforward at | |||||||
| beginningofyear | 7,374 | 1,555 | 8,929 | 7,057 | 1,555 | 8,612 | |
| Surplus/ { Deficit) foryear | |||||||
| shownon receiptsand | |||||||
| paymentsaccount | (217) | 0 | (217) | 317 | 0 | 317 | |
| 7,157 | 1,555 | 8,712 | 7,374 | 1,555 | 8,929 | ||
| Represented By: | |||||||
| BankofScotland | |||||||
| Treasuer'sAccount | 7,157 | 1,555 | 8,712 | 7,374 | 1,555 | 8,929 | |
| Amountowingby/(to) | |||||||
| GeneratFund | 0 | 0 | 0 | 0 | 0 | 0 | |
| 7,157 | 1,555 | 8,712 | 7,374 | 1,555 | 8,929 |
The Accounts were approved on alrals Date).
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“ ~ ‘
Catherine Stewart ( President)
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:
George Brunton ( Treasurer)
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Page 4
Eastwood Rotary Club Benevolent Fund ( Scottish Charity SCO12132)
Year Ended 30th June 2025
Notes to the Accounts
| Notes to the Accounts | ||||||||
|---|---|---|---|---|---|---|---|---|
| Funds Last | Period | 2024 | ||||||
| Unrestricted | Restricted | Unrestricted | Restricted | |||||
| Funds | Funds | _ | Total | Funds | Funds | Total | ||
| £ | £ | £ | £ | £ | £ | |||
| 1. Receipts -Fund-raising Activities | ||||||||
| Christmas Event | 423 | 0 | 423 | 1,200 | 0 | 1,200 | ||
| Percy Pig | 616 | 0 | 616 | 729 | 0 | 729 | ||
| Christmas Night | 165 | 0 | 165 | 324 | 0 | 324 | ||
| Regular dinner collections | 305 | 0 | 305 | 128 | 0 | 128 | ||
| Eyemouth Rotarydonation | 50 | 0 | 50 | 0 | 0 | 0 | ||
| Mexican Night | 374 | 0 | 374 | 0 | 0 | 0 | ||
| Lend With care | 170 | 0 | 170 | 0 | 0 | Q | ||
| NSPCC -Member's Donation | 260 | 0 | 260 | 0 | 0 | 0 | ||
| 2,363 | 0 | 2,363 | 2,381 | 0 | 2,381 | |||
| 2. Payments -forfund-raising activities | ||||||||
| NSPCC | 460 | 0 | 460 | 0 | 0 | 0 | ||
| Ukranian Centre | 250 | 0 | 250 | 0 | 0 | 0 | ||
| Prince & Princess ofWales Hospice | 500 | 0 | 6500 | 0 | 0 | 0 | ||
| Leprosy Mission | 200 | 0 | 200 | 0 | 0 | 0 | ||
| Playlist For Life | 500 | 0 | 500 | 0 | 0 | 0 | ||
| Lend With Care | 420 | 0 | 420 | 0 | 0 | 0 | ||
| Malawi Fruits | 250 | 0 | 250 | 0 | 0 | 0 | ||
| Ukraine Refugees | 0 | 0 | 0 | 2,000 | 0 | 2,000 | ||
| Southside Guide Dogs | 0 | 0 | 0 | 600 | 0 | 600 | ||
| Let Us Shine | 0 | 0 | 0 | 330 | 0 | 330 | ||
| Rotary FoundationUK | 0 | 0 | 0 | 134 | 0 | 134 | ||
| 2,580 | 2,580 | 3,064 | 0 | 3,064 |
EASTWOOD ROTARY CLUB
page 5
BENEVOLENT FUND (Scottish Charity No. $CO12132)
Independent Examiner’s Report to the Trustees of the Eastwood Rotary Club Benevolent Fund.
| report on the Accounts of the charity for the year ended 30" June 2025 which are set out on pages 2 to 4.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity’s Trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the Accounts as required under Section 44(1) of the Act and to state whether any particular matters have come to my attention.
Basis of Independent Examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanation from the Trustees concerning any such matters. The procedures undertaken do not provide all of the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements:
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To keep accounting records in accordance 44(1) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and
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To prepare accounts which accord with accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. wea, pile ) dna h— Po. YMI7H
RELEVANT PROFESSIONAL QUALIFICATION: Chartered Accountant
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ADDRESS: 8 CAME TRADSEN ARIVE West BEAR SDER/ F GLASCOW G6 HAL
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DATE: 3 MARCH 2025