Registered Charity (OSCR) No. $C014094
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Rotary International District 1010 RYLA Trust
Trustees’ Annual Report and accounts for the year ended 30 June 2025
Rotary International District 1010 RYLA Trust
Trustees’ Annual Report and Accounts for the year ended 30 June 2025
Trustees during the year Brian Stewart, District Governor (Appointed 01/07/2024) Carol Stewart, District Secretary Ros Riungu, Joint RYLA Officer David Anderson, District Treasurer
Contact address: David Anderson, District 1010 Treasurer, 1 Admiralty Street, Portknockie, Buckie, ABS6 4NB
Governing document
The purposes and administration arrangements ofthe Trust are set out in a Trust Deed dated 8th May 1988, which was amended by a Supplemental Deed of Trust dated 22"4 December 2014. The Trust is registered with OSCR under charity number SC014094.
Recruitment and appointment of trustees
All trustees are specified officers of Rotary international District 1010 during their time in office and are elected by the members of the district or appointed by the District Governor.
Charitable purposes
The purposes of the Trust are to assist in the development and fostering of the qualities of leadership and good citizenship in young persons under the age of 18 resident in District 1010 by providing (a) leadership educational facilities at the direct expense of the Trust to emphasise the importance of sportsmanship, competition, health, fitness, character and people tolerance as input to quality living, (b) financial assistance towards the travelling and other expenses of persons participating in leadership, educational facilities provided by the Trust, (c) annual or other camps to be attended by young persons at which Rotary Youth Leadership Awards are to be attained and presented and (d) all other educational facilities of a like nature.
Summary of activities and achievements
The Trust has arranged for two activity weeks to be run in 2025. There will be one week in July 2025 for 42 girls, followed by a week for 40 boys. The cost of the programmes are met by fees paid by Rotary clubs in District 1010.
Reserves
The trustees consider that the balance of £6,309 at 30 June 2025 provides sufficient funds to complete the delivery of the committed 2025 programme, and is an acceptable basis for entering into commitments for future events.
Trustees’ responsibilities
Trustees are required to prepare Financial Statements for each financial year in accordance with The Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 {as amended). In preparing these Financial Statements the Trustees are required to make judgements and estimates that are reasonable and prudent.
The Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time, the financial position of the Trust. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Accounting policies
The accounts have been prepared on a receipts and payments basis. The Trust does not hold any funds that are restricted in their use within the overall terms of the Trust Deed. The Trust receives fee payments from Rotary clubs to meet the cost of its activities, and has an obligation to deliver these courses using the fees received. However, any surplus from these fees is held as unrestricted funds. A\\ Ve and signed on behalf of the trustees Z™® vec David Anderson, District Treasurer and Trustee seesescenscu ons easetccetsartnessseertonsves 2025,
Rotary International District 1010 RYLA Trust
Independent Examiner’s report to the trustees
| report on the accounts of the Charitable Trust for the year ended 30 June 2025 that are set out on pages 3 to 4.
This report is made solely to the charity’s trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). My independent examination has been undertaken so that | might state to the charity's trustees those matters | am required to state to them in an independent examination and for no other purpose. To the futlest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and its trustees as a body, for my independent examination, for this report, or for the opinions | have formed.
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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The 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 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 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 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 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: - 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 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.
Dupre KON
Suzanne Kerr, FCCA MMG Archbold Ltd Chartered Accountants Chapelshade House 78 — 84 Beil Street Dundee DD1 1RQ
11 December 2025
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Rotary International District 1010 RYLA Trust Receipt and payments account for the year ended 30 June 2025
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||||||
|---|---|---|---|---|
|2025|2024|
|£|£|£|£|
|Receipts|
|Income|for 2023 camp|0|2,000|
|Income for 2024 camp|840|67,360|
|Income|for 2025 camp|63,453|0|
|Bank|interest|252|385|
|Donations|3,647|0|
|Total|receipts|68,192|69,745|
|Payments|
|2024 Camp|costs|58,393|9,600|
|2025 Camp|costs|63,827|0|
|2023 Camp transport|0|3,450|
|2024 Camp transport|1,620|2,950|
|2025|Camp|transport|1,343|0|
|2024 Camp sundries|0|1,125|
|2025 Camp sundries|1,037|0|
|Total|payments|126,220|17,125|
|(Deficit)/ surplus|for year|(58,028)|52,620|
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Rotary International District 1010 RYLA Trust Statement of balances as at 30 June 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2025|202|
|£|
|Cash and|bank balances|at start of year|64,337|11,71|
|(Deficit)/ surplus shown|on|receipts|and|
|payments|account|(58,028)|52,62|
|Cash|and|bank|balances|at end|of year|6,309|64,33|
----- End of picture text -----
Assets
The Trust does not hold any assets other than cash at bank.
Liabilities
As at 30 June 2025, the Trust was due to pay 2025 camp costs of £1,014 (2024 £58,393) and 2025 camp transport costs of £2,922 (2024 £1,620).
Related party transactions
No remuneration was paid to any of the Trustees or persons connected with a trustee.
Approved and signed on behalf of the Trustees
David Anderson, District Treasurer and Trustee
AS
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