DRYI.A RAINII()W' C"LUB DAY C"F.NI RI. rRIJ% I EF.%' ANNIIAI. RLP()R I AND ALL"RIJF_I) ISORI) CUMPI.IAN I I AC"C'OUN'I'S FOK TFIL YEAR F.NDLD i l MARC'II )O?.S LC)111%14 C'IIARI I Y NIIMIII..R SC'I)164??
I)RYI.AII' RAIN14()II' L I_IIB I)AY CI-'NTRI.' 'I-KIISI'F.I..%' ANNIIAI. RIP()RI- F()R TIII-' YE-'AR F.NI)l..L) i l MARL'II ?0?5 "I'hc Iru%lL'C% pri'%i'ni Ihi'ir annual rep()rt and Iinancial slalemenls cil. l)n'laH' Rainb()M' Club Da!. ("enlr li)r iIiL ! Ldf LiidLd .) l Mar¥li )0) S I li<. I IliiinL ial %iaiLII)L'llts1)aK L biLli pfip&irid iii <lLLI)rdJiiLL' i¥ Iih Il Pill li ils NLI ()ul i)ii pai)L 8 {)l- tliL dLLL)Ul)l% aiid Ll)ITipl¥ i¥ lili tIiL C'liariliL4 and I rLISILL I nwL's111)Lni ISL()Ildndl ALt ?UOi.(hL' ChdriiiL'S ALLounls I SL()Ilandl KILulalions ?IIU6 aiiiei)di'd i <1 Aii()ui)liniJ and RLP()nini, bN Charilies ." %ial¢iii¥ni Ill- RLLOI)IiiiLndLd I'railiiL appli¢ablc' 10 ¢hariiiLS pripariiig IIiL ir aLLoiiiIIs iii aLLorddnLe 14 Ith IhL l.'iiianLial RLP()rting SicindL)rd i)ppliiabli' iii thi I l K a RLpubliL Ot-IrLland publishLd on 16 Juls 7014. (IBJEC"TIVI.-S and ACTIVITIES 'hL' purp(Ise5 01- the charili are Ici pr()% idL dal. LarL' f()r LldLrl¥ pLoplL in IhL Dr)'lai% Tell()rd aria (?f l."dinburgh and i() pruiiiote IIiLir wellare. 'rhc l)J!' CenirL run h%. the Lhiiril! (Ind reLI js[L'rLd H'iih IhL CarL' In5PL'Llorale oper4iles on IIN'e daN s ed WL'L.k l M()nd£l)'_I' rid(i)'I iii CVLry' ol- IliL NL(Ir w ill) IliL LI¢LPIic)11 Lil. a ii)l&il ol- %ix d7}.. duriiigp IhL I. cltstLr.C'hristlTIJ% (Ind New. YL(Ir Iii)lidaN s. li pri)v idL% dJi carL %Lfi ILLS lor up lo I I Iii'eii i IdLrli pLr%o iii) ¢aLh ddN',l¢'rTr inyi theni l() and Ir4)iii IhL LciilrL. b). bu.s.prL)I Idin4 iiiiirnii)4> rL'lrislinienl aiid lunLlI.c)l-ILring cl r(11)iJi yl- ¢l(li¥'iliLS iTrulii)gJs Ji)d 5uppI) iri¥ ph J %iiLII carL.iiii ludiiiii 51i(ii¥er%,whL're Ippropriaie. "l-he Q"enlre iTianaL?cd b!. IhL IruslLeq is %lLillid bi a ManJ<?er.l)Ipul! N4anai, -Ir and IhrcL PL'mianLnl C'are A%.%islaiil%.all iippropri411el J. 4Liali I ILd or LxperiLIiLL(i in IIIL clfl ()l- L.l(iirl J pi.rs1)n.%.d%%i%lLd a I)OlllL'%tiL aiid h%. 41 iiuiiibLr i)l- oIlitel'r.pdld and uiipJid. AC141L.VF.MI..NTS dnd l)l.-RI.'()RMANQ'F. E-'dinbuigh Ci)uncil liJd prL vio¢Js1I' LxIL'ndLd ihL' Dal. C"L'litrL LoiilraLI until .) l MJrLh )11?5 HciM'LVL'r. th¢ Auluiiiii i}I' ?0?4 the L"c)unL il rLi IvLd d previiiuslN'.Iibai)dviii'd lii)der LNI'l'L1SL l()r ()IdLr PL'()plL SLfvicis 50 11iiil IIiL LiiiilraLI 11)ighi havL bLLll iLriT)inalLd al i I, MarLlI _0?5 Iii IhL inleriiii IIIL. ('()unL1I iiiliiiiatid a I (IQ ts rLdiiil ion iii ba51L girani liiiidiiibT Ll'liclive Iriiiii I, Jul! )1)?4 10 bL l)11-.%it bi Jddiliui) lundingi Io LOVLr Ihl iiicreasL' 11) IIIL Real l.iVilib W'ag>L Irom I, April )11?4.il being 4 L()Iidi(ion iTrl" Il)L' L'i)un¢ il g?raiil Ili4111)Il!' L eiilrL' eii)plo} eL% %hould be paid al a rale ii()I ILS.% Iliaii tli¥ RLal l. ivin£ W'I1&YL'. I he i)Ll Llli'LI was Ih¢Jl the gJr4inl ol. £180.1100 recei¢d l()r thL' ) L'(Ir siinilar io il)L prtri ious ) ear. "I'he oulcvmL' ol- Ilie (Lnder a5 rLNLaled In Marlh ?O?S w ith IhL' Da! LentrL beingp succL's%l-ul in rLldiniiib ihL' L'iiuncil % suppc)n W'h(Ilisiiii)re.K¥ li ilL' IhL ILrii)% c)I' Ilii liiidLr w()uld ha(, SlLn il rL'duLIiDI) iii ihL l)uinbLr ill- tlil I)d¥' ('Iiilri % i lieiil% l() bi. luiidi'd b). tli¢ C'c)uni i l.%uh%LqLILn( di%Lu%%iiTrns ith illl L ounLiI rl'sulied in thi. nui)IbL'r ol. liiilded L lien1% bl inib Inaiiliaint'd aiid a loiiL lertii ii)nlraLI lor S J ear 11) 31 MdrLh Trllill hL ingi ci)Iiiludid w'illi pc)s.%ihli aniiu(Il L.IlLIi4i()1is li)r 3 >'c'ars IIIL'fLaliL'r. 'l-hL' ¥Jriinl lor ihe )'Lar Ic) 31, M1& rch ?1176 1% l() be £747.00U. I.INANL'IAI. RF.VII.W' -.KPLiidilurL' iii IhL L&'ir ol- L) $8.? 55 e.XLLLded ii)Loiiie ()l- ?4.X I g h! L? ).436. A% J Lvn%L4uLnLL the unrL%iriLIL'd lunds lil Id by IliL ch¢iril)' deLri'ascd lo £7i,8j S al i l N1(Irih )Ul l-'xpendilure in ihe !'Lar H as i¥ell ¢i)nl(iinL'd and in ioldl il'as i lose [() Il)ai of ihe prL'ViOUS ! Lar.an inLrea5c in tr<ll)%POrt Lcisis bL inb oll-_set b). a rLduLiion in salar¥ and wagye Losts. InLom¢' increasLd bj. £7.UOII thanks lo a gbranl ol- £4.8011 Iroin l. ()undaliiin %LI)Ilaiid dnd to J ris¥. in ihL' nuiiibLr of Lli¢iii% i)l(Iking dirlcl p(iyiiieiil% rather Ihan tliL d4iil)' fl'e.
pi rl
'rrainiii¥i of TruslL'L5
'IIL' Irus11-L'% (IrL. kipl Ji)i)raisL'J ill. IliL ir duliL5 dl)d rL%POliSihi liliL% IL% Lliaril). Lru%lL'LS diid ol-
dLwi'lopiiiLnts in iharili laii and oihLr ar¢a4 ol- Ihc la¥¥ as nccessarn.
l)L'Li%i(111 Miikiii
'I'hL IriiNILL% IIILLI iii PL'ThllI) iiiiiiiih l!.L)IhLr iliJii iii Juli. and l)LLLiiiber. i() re iew IhL alliwilies ()l- Ihe
Llidrill
I)RTh'I.AII R.41NFlI)W' ('I.1111 L)AI' LI.NTRI.' FINIINCIAI. STA I'1:¥11..N I'S 1'l.lK IU il klilKL'II 107$ rusleL'% RLSPI)n%ibil iiiLs iii rLlalii)n Ic) th¢ l.'inanLial StÉilLriiinls 'IIL Lh4iril) Iru%lLLS (IrL' rLwi)SibIl li)r prLP(Irin¥ a I51eLS iinnual rLPiJn (Iiid lill< ial slalLinLn(s in aLLvrdaiiL< w lili 41ppliiablc Idi% and l. i)ilLd Kingdom ALLounliniv %iaiidLirds I I. K LiLnerall%' Aicepie ALLounliiiL I)raLlic¢). -hL lam appliiable io chariiies in SL-oiland.Ihe ChariiiL'4 dnd TnJ4lLe I¢41m¢( l 4c(Kland) ALI ?IX)s and IhL C'hariiiL'% AcLi>unis ISLoildndl Rc¥ulal1011s )006 amLiidLdl rLquir¢% ihe IruslLLS 11) prLPiir 111i4inLi411 slal¢ll)Ln(s lor each l inancial i var hiLh shom tnlL' dind lair N IL¥% nf ihe siaiL' i)f al-lairs c)l- I Lharilj and ol" Il)L' inci)niinbi re50ufcL'S dnd dpplicaiiiiii i)f rLYVUlii% i)t ihc charill tor Ihai 'r1vd. I n preparin¥ ih()%e financial siaiemenis.lhc Irusie('s arL' fL4uired i() lollow besi practiL¢ lind.. seleci suiiable accouniinL policiis and ihLn appli, IhLITI CC)n4iNienil obx'r¥¢ ih¢' IM¢ihiKls ai)d prii)iiplLs in thL appl Icahlc C'hariliL% %()KP: makc ju(Jbicnieni% and l111alL. th411 dfl rcasonahle and prudLnl- siaiL il IILihLr applicablc 4llL()unlingi sliindards and iiaiini¢nis ol- rLlI)n)mc'ndL'd praillci. hdv¥' IKL lol li)WL"d.%iibjLcI I() 4in!" (IL'pdrtUlL'S di%i Ii)%L'd and ¢KplJiii¢d in thL' Iinaniiiil %ialeiiiL'nl%" prLpdfL' IhL Iinanc ial st111 iii¢nis illl ihL LP(>in" conc¢ni bas15.unlLs5 it inappri)priatL lo as%ume ih IhL' charit%, H ill ciFnlinu¢ (In thai hasis. 'Ih¢ abo¥'e nulixl leLTislalion al%0 requires the irusiees lo b¢ r¢ypcin%ible li)r keepiniv proper acci)uniin rL(()rdx whil h ditsLII7%L M Iih ria%nnahle accurac!" al an¥. timL IhL Iii)dnL i¥il po%itiiiii i?1" IIIL" cliariiv to LndblL ihem lil en%urL thal Ihc linancial stai¢menls compl! M ith ihe liJ4pi4ldlion. 'I'he! are a150 r¢%ponsible liTrr %aleiTuardinL Il)e of Ihe charili and hL'nLL Ic)r 14ikii)¥) iea5unable %ieps lor ihL' d<'ieLlion i)I' Iraud and other IrT¢¥ulari(ies. Aciounls prLPi1raiion I hL truSlLes conl Imi thal ihe aLcoun15 lor the ! eaT Lnded i I. March IU? hale been preparn.d 4u <15 111 ioiiipl) il'iih LurrLni s1'ilUlc?n ri4uifLITILnl*.thL L'harii! %()KP aiid ih¥ i1141fii! s 1111 11 LtLI%'LrniI)L doLumLnl. .Iprrl)1'[l bi the I incl ?Iithi)ri%ed li) ly %1"nÉ'tl i?n ihcir b<'hJlf b). 24d.
Independknl l-"ianiin¢r s R¢}rt lo ihL I ruslcLS l)l- l)Th laii RaInkn C-lub t>dl C"Lnlre YLiir cnded i l N1arch I rLport i)n ihL' dLLounis 1)f iliL Lharil). tor Ihe Near Lnded i l MdrLh ?O?S l)iLh Jrc. SLt i)ul i)11 PaLJeS 1> RL%rKLlive rLSpunsibiliiies ol. tnisiLLS and examincr I h¢ Lliiirii! % tnJ%t¢¢% dre respoiisiblL' lor Illi pfL'Piifdliun ul. IhL JILC)Ullls in aLcurdanLL 11 Ith Il)L ierni c)i- Ilie L'liarilii% aiid I ruNiei Iii¥ L%IIiiL"ni i %iiFildiiJ l .4il )IIV% and ihL C'I)41riliiN .ILL()uni%1Sc(iiland I RL¥iuldiii)ii% 11111() las aiiiL'ndLJ). -1 hL (h11% iruslLL% Lon%iJc'r IhJl i1iL diidil rLquifiiiiLiiI iTrl- KL&Julatii) 1111 l M411 lo li I i)I' Ihe .,ILLounLs RL'Luldiions doL'S IIC)I dppl%. li 15 11)! fL%I)i>ii%jl)ilil! li) IxaminL IhL 4ILLounls as rcquir¢d under si'Liion 44( I KL l of IhL ALI and iiTr sldlL M IILilILr [rtliULar 11)aiiers hÉlNL come 10 mi, aiieniion. Ildsis i)l- indLPLiidiiil Li(IiniiiLr % slal¥iiiLIii N11 L'l'llll iiialiiin 1% LdrriLd i)iJl in aLCi)rdanLL M iih RL.UlatIOn I l of the Charities Acc()unis I SL(Ii11< nd RigulJliiTrii% l0116la% aiT)LndLd1. .41) Liani iiialii)n IiiiludL'N a re IL'M of IhL accouiiiin& fLLI)rds kLpI b> Ihl ihiiril) and J LOliiPdfis1)ii iTrl- IhL aLLoulli% prL%<'niL'd M iih iho%¢ reci)rd%. li (Il%() Inl ludL Ll)i)sidL fLiiicill Iil"&ini' unusual ilLi7i% 1)r (liNclc)%ures In Ihe aLL4)unl% ¥Nplillldlii?1i4 Iroi?I IhL' Iru%lLLS Ll)nLLfi)11)Ll 1( 1)! such ii)aiiLrn l-hc proc¥dur¢% undLnaken do ni)I pri)% idi. dll IhL' L K'l(ILnLL' rL4iiifLd in an 41udii ai)d ci)ii%L4UL'nil) I do nol eiprL'SS an audii {)pinion c)n IhL i IIM ¥rii Ln bi ihe CLI)UIIIs. Indepeiident exani int'r s sialeinenl In th¢ cours¢ ol. m}. ¢.xaininalion. no maner hils coml" io In% aiiLniiiin .hich bjives me rLasonable cause lo bcliL'Nc ihal in an! material ihe requiremeni4'. lu kLL'P 4iiiounliTILT r¢Lords in aLLordanL¢ w iih (liOn 441 I Xa) ol. Ihe Acl and R¢gulalion 4 u1- IhL ?006 .4ccuunls Rebiulali()n5 las nd( i.aild 1¢) prip¢. 4lLLounl% h1(h dLLI)rd i%"iih ihL" aLLouniing records and compli 1% iih R¢&iulalion 8 01-11 ?11116 A¢i()unls R¢bi>ulatic)ns la5 amenJLd) I)de nol beLll IiiLI. or io MhiLh.in n)) upinion.dll¢niion should be dra n in ord¢r Iu Ln4iblL d prciwr undLrslandin¥ ol. IhL aLLI)unis io rLaLhed. C'hdnLrLd .,lii(iuniani 8 Ruil*iiid s4114L .'d IiibiirLh f..11 l
l)R Yl.A V¥ RA INEIUIA, L'I.LI H I)A Y C-l..N I'RI.- S'I A I'EMLNI C)1. FINASLIAI. AC" I'IVI 111..% For ihe Year endL'd i I" March ?075 Ni)Ic's Ilnri%iricied l.-unds ?0?5 0?4 INC'()NI I.: F R( )Nl l)i)nali(Ins and IL'giaLIL5 187.$99 1 ¥7.$99 18?.669 l)IhL'r Iradingj aLliviliL's 44.967 4S.967 4.j.$6.3 iiL()mL Iruin inN LsliiiLnts ()liil InL()me 34.819 ??7.81# -'XI)I..NI)I TIIRI.. ()N C'h41ril4iblL' aLliN ilie 'r()tal l..XPLndiiurL ?$8.?SS ?$9.077 NI."I' INL'()MI.. ILXI)I.'NI)I I iIRI.') ( ?3.436 Nl.. l M()VI..MI.N1 IN I.IINI)S 173.4161 'I'()'I'AI. I.'IINI)S IIR(111(ill'l' I()RIIAKD 97.771 1 ?8.4Xb I() I'AI. I.'IINII% L-AKRII..I) I.()RIA'ARD
DRYLA W RAINB()II' C I.I.B l)Al' L F.N l Kl.. BAE.ANL'F_ SIIF.'ET ai 31 MARC'FI I{1?5 01 C-I.,'KRI-'N I. A%SL.I-S 11a1)k Jcc¢buniN and cabh 98.668 118.668 C-IIRRI.NT LIAIIILII IE.S CrL.di14)r 1.4)8 1.197 NF.'T C'IIRRI-.N I A%%F. I S 97.?7 'I-()'I A I. NF.'I' A%%F'. I 7,?7 kl=PRF.%I..N' I F.1) BY UNXESI RIL. I L.D I.I.'ND 73.llj S Approked bN' Ihe I rusiL'es and sikvned on ihLir behall
DRYl.A. RAINB()W' C"I.LIB DAY CI.N I RE NOI ES IC) IHF. AC-COIIN fs 'or ihL Year LndLd 31, MarLh ?O?S Acci)unling l)()licie5 Id) Ila4i% c)l- PriP4iraiiun -l-he l inaiiLiiil sliilLmLnis havL been prL"parLIJ in acLordancL' M iih ALLI)uniinb and RLpi)rtiiib b). L'hdriiiL's .'%IJiLinenl ol- RLLoinmendL'd PraLIiLL' appliLablL' li) chJriliLs prLPiiriiig Il)L ir linanLial siaiill)L'l)1s ili JLLordai)LL' w iih Il)e l.'ii)ai)L ial %iandards 4ippliLablL' in ihL I k i1nd RLpubliL ol- IrL'liiiiil I I-'RS 111? I IS%LILd on 16 Juli ?1114 and in coii)plian¢L M lili IhL C'hariliL% (Ind I ruslLL" Inl L%iiiieni I ScL)Ilandl Acl 7005 and ihe L'hJrilie% AiLI)unl% I ScoilJiid) RL 4ulali()n% ?1106 las dmendedl. (b) Inconlinb RL'%i>urcL' IIiL()IIIL is f¢LI)gki)is¢d H hen ihL Lharil!. has LiiliilLmLnl l() IIIL lund%.diii pLrliirriiKIIILI Loiidili()n altaLhLnised on an accruals basis as IhL liabili1> is inLurred. (d) Inlc'rc'%l fLLL ivablL IIiiLfi%l i)n luiidN hLI(l i)ii dL'PI)sil is ii)L ludld M'hLli fLc¥'ivablL 4ind ihL 4iinoui)l Lan hL l)ILa%ur¢d rLliJbli b¥ ihi Lhariil ' Ih 1% 1% n()nniilli UFXTrI) nc)iil ILalion i)I' IhL' iiilLri%l Piiid i)r pJ¥ ablc. bi ihc Ildnk. lel Taialii)n l)r) lilm Kainbi)H L'lub l)a% L'Lnir(' 1% rL'cogiiisLd aN a Lharill lor Il)L pufpi)4L% ol- JppliLahlL tiiialii)n li'Li%lalion lind 1% IhLfLforL l)i)l %ubjLcI Ic) liilaliiin lin ils i hiiriiablL aLIII IlIL%. I'hi L haril! ilui fLbTri%lLrLd li)r VA l lind rLs1)urL<% LipLiiJ¥d IhLrLliTrrc iiiL luJL IrrLLI)¥LfiiblL V A l in¢iirrLd.
UnrL%ifiLILd l.-unds 'l-utal DoiiJlioi)S dl)d IL¥TJLi¥S (Ifill)14 l)iTrnati()ns 185.616 18$616 1.98) 1,66? 187.5(Py 187.599 l N:,6(19 All iliLIllT)e Iri)In g>ranis and d()ndiiiins in ?11?4 wa.% Iri)In I InrL'slriLILd l.-uiids. ()IhLr Iradinyi acl ivilies ui)dr¢ii%in 1 S.116? MLlI)h¢r%hip IL'L. 311.911.S ?$ 45() 4S.9()7 45 9()7 4.3..S()3 All in¢i)InL Irc)In Iiihc'r Ir(Idingy aLlivilic% iii ?0?4 was Iri)iii IlnrL%lriLILd I. und%. Anal)'si% ()I' l..IpL'I)dilurL' C"liiiriiablc' iicIIViIIL' 1141ry' and 'I&lL Ll)%Is riiii%piTrrl SuppliL% Jiiil I'.quipiiiLI)I l (P{).13() l (P.97? .77X 19().1 l() 19.()71 11.77X 19(1.5?2 16,%79 il.Vli7 1.1178 111.1177 1.476 111.¥77 1,47() L'41fL II)SPi¢l()riilL' 1.47() 4.%XX -[ rillllillbi diid Sub.%Lripiicin. ()IliLf i XPL'II%L'5 aiid Pdl11)Lnis ?,114() 664 664 (Ruvc'riianLL' Lust Ii)d¢'pL'iidL'iil l..iaiiiiiiLf' s ILL -160 -IfTrll ?58 ty55 SX,)55 8uppurt Ll)%ls hilvt. n()I bLLn SLparaleli idLniiliL'd as Ilic IruslLLS con%idcr Ihirc is ()n l!. onL' Lhariiable aLliW Ilj. I'hLrvli)ri supp()11 L()51% rL.lati' wliol 1% li) Ihal J¢livil). l..NpL'iidilurL' uii LhariliiblL aLliviliL's iii ?0?4 M'd% Whol1 Iri)iii I I nre%lriLIL'd F'unds.
L'rL'dilors o?$ l)1 Iii)n I'.qualilN I'r()JLLI I"1 ransporl) 1.438 1.397 10.