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← Rotary Club Of Auchterarder & District Trust Fund

2025-06-30-accounts

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APPENDIX 1
| Day | Month | Year | | Day | Month | Year __|
OSCR From Trustees’ Annual| ReportTo for| the period |
Scottish Charity Regulator o1 07 5024 30 06 5025
Office of the Scottish Charity Regulator
Charity name Rotary Club of Auchterarder & District Trust Fund
Other names charity is Kno
Registered charity number $C014054
Charity’s principal address
os
os
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Names of the charity trustees on date of approval of Trustees’ Annual Report

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Trustee Dates acted if Name of person
name Office (if any) not for whole year (or body) entitled to
appoint trustee (if any)
1
2
3
4
| po
5 | OO
a OO
7 | OO
8
ee
a
11
12
13
a
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a
A
a
18
19
20
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1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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‘Name= [ates][ acted] [if][ not][ for][ whole][ year]
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Structure, governance and management
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Type of governing document
Rotary Club ofAuchterarder & District Trust Fund is a charitable
benevolentfund administered by the Trustees and established by Trust
Deed dated 10 March 1983.
Trustee recruitment and appointment
Trustees are recruited from the membership ofthe Rotary Club of
Auchterarder & Districtwho have expressed interest in the position and
are considered to have sufficientexperience and knowledge to undertake
the role. The appointments are made by the Members ofthe Club in
general meeting.
Objectives and activities
Charitable purposes
The principle purpose ofthe charity is to make donations for the relief ofthe
poorand needy, be this caused by disaster or conflict, to encourage
education ofyoung persons, orsuch othercharitable purpose asthe
Members ofthe Club shall, in duly constituted meeting, from time to time
direct. The Club will also provide opportunities through local schools to
provide music events, school quizzes, writing and similar competitions to
young peoplewho may otherwise not have these opportunities.
Summary ofthe main activities The charity raises funds by running various events during the year. In the
in relation tothese objects pastthese have been golfevents, music events, Burns Suppers and similar
events which are open to the public and the surpluses raised at such
events produce funds to support the charitable activities mentioned above.
In this particular yearthe charity has acted as the lead body for
a memorial
garden which has been built in Auchterarder, which now provides a
community asset for the improvement ofthe health ofthe town as well as
an educational opportunity foryoung people, highlighting an aspect of
WorldWar2.

2

APPENDIX 1

Achievements and performance

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Summary|of the|main|achievements|of| |the|charity|during|the financial|period|||During|the year there were|two|events|held|to|raise|funds.|There was|a| |‘Casino|night’|in|February|2025|and|an|AM-AM|Golf|Event|in|May|2025.| |These|events were|all|well|supported|by|the|public.|The|surpluses|raised| |on|these|events were|then|used|to|make|charitable|donations|of £3,000|to| |Childrens’|Hospices|Across|Scotland|who|support|children|suffering from| |terminal|illness|and|their|families,|£500|to|Rotary|Club|of Angus|Glens to| |support|their|charitable|giving,|£250|to|Auchterarder Bloom|Association|to| |be|used|to|enhance|the|local|environment|and|£25|to|Auchterarder|&| |District|Men’s|Shed.|There was|also|support|given|at|Christmas|to|local| |parties|for|senior|citizens.| |The|Charity|continues|to|support|the|programme|of competitions|—| |musical,|artistic,|photographic|and|written-|in|the|local|schools|as well|as| |awarding|sponsorship|to|a|senior student|at the|local|school|to|attend|a| |RYLA|(Youth|leadership)|camp|at|Abernethy|Outdoor|Centre.| |Commencing|in|2024|and|continuing|during|this|year,|the|Charity was|lead| |body|in|respect|of the|building|of the|Sandy Gunn|Memorial|Garden|in| |Auchterarder.|This|project was|completed|in|early|September 2024 when| |it was|opened|with|a|community|event,|which|was|well|supported|by|the| |townspeople.|The|garden|will|be|maintained|going|forward|and|provides|a| |well|designed|and|built|quiet|space|with|beautiful|planting|which|will| |contribute|to|the|wellbeing|of the|community|as|well|as|education|for| |young|people.| |The|Charity|wishes|to|record|the|generous|financial|support|given|by|other| |charities,|funding|bodies|and|individuals|which|allowed|the|completion|of| |this|beautiful|garden when|there was|only waste|ground|previously.| |Financial|review| |Brief statement|of the|charity’s|policy| |on|reserves| |The|Charity’s|policy|is|to|distribute|by way|of donation|as|much|funds|as| |possible|to|meet|its|charitable|purposes.|It|looks|to|retain|a|small|balance| |to|be|in|a|position|to|give|immediate|support|to|any|situation|which|may| |arise|in|line|with|its|charitable|purposes.| |Details|of any|deficit| |None| |Donated|facilities|and|services|(if any)|

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3

APPENDIX 1

Other optional information

Trustees

The Trust Deed of the Charity is silent as to the number of Trustees that there should be but it does require that at meetings of the Trustees three Trustees constitute a quorum.

In practice, over many years, The Trustees of the Charity have been the President, Immediate Past President and Treasurer of the Rotary Club of Auchterarder.

At the date of this report the Trustees, with their respective roles, are as noted on page 1.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
OSCR will accept
digital or typed
signatures
Full name(s)
Position (e.g. Chair)
Trustee & Treasurer
Date
16 October 2025
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4

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APPENDIX 2 Enter charity name below Enter SC No. below
Rotary Club of Auchterarder & District Trust Fund 14504
aysot ee fT)a Receiptsj and payments accounts
—_— Fea Reet i" * For ‘heom: | Day _ to
Section A Statement of receipts and payments
Unrestricted Restricted SxPaneRse permanens Total funds Total funds last
funds endowment endowment ;
funds current period period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 560 | 510 070 || 14,624
Grants 900 27,025 27,925 31,400
Receipts from fundraising activities 10,690 Fg 10,750 17,104
Gross trading receipts ee | ee |ie
Income from investments other than
land and buildings
Rents from land & buildings | pe ee |
Gross receipts from other charitable
activities
A1 Sub total 12,150 27,595 39,745 63,128
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets So
Proceeds from sale of investments FCS
A2Subtotal]
A3 Payments
Payments relating directly to charitable
activities 2,752 2,752 1,828
Legalcosts| TC Reet |a)
A3 Sub total 1.6721] ag| 11,982]] 19,122
A4 Payments relating to asset and
investment movements
Building /project completion costs F tti—idCY 44,432 41,432 31.736
Aa Sub total[| |__44s 41432 31,736
(14,152) 13,669) 12,270
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\ Woe \

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APPENDIX 2 Rotary Club of Auchterarder & District Trust Fund 14,504
section B Statement of balances
uns ; Expendable Permanent
Categories Details unasee Restricted funds endowmentfunds endowmentfunds rorpenecurren Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
B1 Cash funds Cash and bank balances at start of year
surplus / (deficit) shown on receipts and
payments account (13,669) 12,270
|
Cash and bank balances at end of year ee mat ee 8848 16,817
(Agree balances with receipts and payments
account(s)) - - - - -
Details Fundund tto whichji asset belongs Market valuation Last year
to nearest £ to nearest £
B2 Investments
Total
Details , , Current value (if
Fund to which asset belongs Cost (if available) available) Last year
to nearest £ to nearest f£ to nearest £
Panne mintiae Sandy Gunn Memorial Garden es |
Project completed in the year ee | |
see additional notes (4 Restricted 41,432 $1,736
Total 41,432 31,736
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
- —
Total
Details Fund to which liability relates lectinwatey, Last year
to nearest £ to nearest £
/. i —
Total
Signed by one or two trustees
on behalf of all the trustees Signature Print Name Date of
approval
|| 16.10.2025
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Rotary Club of Auchterarder & District Trust Fund Year__ ended 30 June 2025 / Statement ofibalances

December 2007

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Number of £
trustees
C4b Trustee expenses -
details
Transaction Balance
Nature amount (£) outstanding at
of relationship Nature of transaction eriod end (£
C5 Transactions with trustees
——
C6 Other information
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Pace 3 Rotary Club of Auchterarder & District Trust Fund Year__ ended 30 June 2025 / Notes

December 2007

APPENDIX 2

Rotary Club of Auchterarder & District Trust Fund 14504

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
Unrestricted Expendable Permanent
funds Restricted funds endowment endowment Total currant Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Donations from individuals attending events 560. —560|
Donations made by individuals towards the i =—sts—i es ae
costs of the Sandy Gunn Memorial Garden es | «tO 13,909
2 Grants
eneeticted Restricted funds Total Current Total last period
funds period
to nearest £ to nearest £ to nearest €£ to nearest f£
(see Additional notes -sheet 4 for details) Pee ee 27,025 27,025} |31,400
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent
funds Restricted funds endowment endowment Se Eee Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
4 Payments relating directly to charitable activities
uiinnsrricied Expendable Permanent
funds Restricted funds endowment endowment Total current Total last period
funds funds period
to nearest €£ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Payments incurred providing Youth Competitions 2,752 2,752 1,828
Total 2,752 2,752 1,828
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P
ass nel qe
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Rotary Club of Auchterarder & District Trust Fund Year__ ended 30 June 2025Additional notes (1)

December 2007

APPENDIX 2

14504

Additional analysis (2)

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5 Breakdown of unrestricted funds
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last period
Receipts
Donations 560 | 560
Legacies ! es
Grants 900 |
Receipts from fundraising activities 10,690 10,690 | 45,294
Gross trading receipts et a
buildings es a |eee
Rents from land & buildings | Pn |
Gross receipts from other charitable activities SCS ee |
Subtotal [12,180|[.—- 12,150 16,009
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Payments
Expenses for fundraising activities 4,991 4,991 9340.
Gross trading payments ae rs |
Investment management costs Le. eT ||
Payments relating directly to charitable activities 2,752 2,452 1,828
Grants and donations | 3,929 | 3,929 | 6,753
Audit | Ty |ne
independent examination] [~ ey |
Legal costs] | a|
Subtotal | ——_ 11,672 11,672 17,891
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
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Nature and purpose of funds

ase =.

Rotary Club of Auchterarder & District Trust Fund Year__ ended 30 June 2025Additional notes (2)

December 2007

APPENDIX 2

Rotary Club of Auchterarder & District Trust Fund

14504

Additional analysis (3)

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6 Breakdown of restricted funds
Restricted fund Restricted fund Restricted fund Restricted fund
1-entername of 2-entername of 3-enternameof 4- enter name of
fund below fund below fund below fund below
Sandy Gunn Total restricted Total restricted
Memorial funds funds last
Garden Fund period
Receipts
Donations 510 | 10 13,909
Legacies Ss a |
Grants 27,025 27,025 31,400
Receipts from fundraising activities 60 OQ 1,810
Gross trading receipts a ee a
Income from investments other than land and
buildings
Rents from land & buildings Lid rs i t—SOY
Gross receipts from other charitable activities i. | we a
Sub total 27,595 27,595 47,119
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Payments
Gross trading payments a | [Re]
Payments rs |
Grants relating directly to charitable activities cl ee |
and donations ee
Audit as |al
independent examination] [- rs |
Legalcosts| [SCS |
Public labiliy insurance 280. |
Subtotal | 310 a 1,231
Payments relating to asset and investment
movements
Building/ project completion costs | 44,432. | 44,432, 31,736
Subtotal |41,432. 44,432 31,736
Nature and purpose of funds
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Rotary Club of Auchterarder & District Trust Fund Year__ ended 30 June 2025Additional notes (3)

December 2007

Rotary Club of Auchterarder & District

$C014054

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Receipts 2025
F £
Donations
Private donations made by a number of
individuals during the year 510
Grants
Friends of St Margaret's Hospital 10,000
Auchterarder Community & Sports Fund 12,000
Auchterarder Community Trust 5,000
Crieff Probus Club 25
27,025
Receipts from fundraising activities
sales of memorabilia relating to Sandy Gunn 60
Total Receipts 27,595
Payments
Building / completion costs
Design costs
Architect's fees 1,170
Planning fees 400
Planning fees reimbursed (600)
Build costs 970
Bench 2nd instalment 7,200
Bench 3rd instalment 2,400
Bench final instalment 2,400
Builder 2nd instalment 12,000
Builder final instalment 14,028
38,028
38,998
Other costs
Opening ceremony 2,434
Total Payments 41,432
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APPENDIX 3

Scottish Charity Regulator ___ Independent examiner'sreport = Reporttothe[Charityname] = on the accounts) wz trustees/members of | Rotary Club of Auchterarder & District Registered charity SC 14504. Onthe number eee . a accounts ofthe == Periodstartdate = .........Periodenddate charity forthe period _ Day _ _ Month Year Day Month Year to — 01 duly 2024 30 _ June — 2025 Set out on pages 4.7 numbers of additional heals) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006 (as amended). The charity 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) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement 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 any such matters. The procedures undertaken © do not provide all 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 in the course of my examination, no matter has come to my attention statement 1. which gives me reasonable cause to believe that in any material respect the requirements: * to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and * to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations nave not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper nNKrstanding of the accounts to be reached. Signed**: Date: Name: _ — 17 October 2025 — Relevant professional ee qualification(s) or body (if any): sui inni Address:

“Please delete the words in the brac following page. * OSCR will accept digital or typed signatures

those matters which have come to your attention on the

APPENDIX 3

Only complete if the examiner needs to highlight material problems. Giveherebriefdetailsof. any items that the examiner wishes to | disclose

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