Charfty No. SC033259 Rotsry aub of Forfar Charftable Trust Report and Accounts for the year ended 30 June 2025
Rotsry Club of Forfr4r Charftsble Tn Report of the Trustees lorthe year ended 30June 2025 The Trustee5 have Pleasu In presenting their rewrt and financial ststements for the year ended 30 June 2025. The rert is prepared In accordan with the Constitution and the Charities and Trustee Investment Iscotlarbd) Act 2W5 and the Charities kcounts Iscotkndl Regulattons 2C¥)6 las amended). Detslls of Trust scottish Charlty Number SC033259 Trust Purpo4• To lieve the poor and neetty by supportin8 Other tharltable purposes, Instltutlons, 50cieties. other oblerts as the Trustees and Members of The Rotsry Club of Forfar, In a du tonstituted meeting consider appropri•te. Gov•rnlng tl(KumeTht Deed or Declaratbn of Trust dated 9 Aprll 2LK12 Trustees Scott BallantynelPre<ident Ire-appolnted 011071241 Ken Stewartlsecretary (Trappointed 011071241 Lindsay CarrnreasurerlAppointed 011071241Re*ned 14108124 Adrian White Treasurer (appointed 141081241 DoLelas McFarlanerrreasurer Ires18ned 011071241 Contsrt Addr S Ballantyne. 10 Turtbe8 Road, Forfar, Angus. DD8 3LT R¢¢rultment and Appolntm•rt of Trusttss Trustees are Office Bearers of the Rotsry aub ot Forf4r. The Office Bearers are appolftted by members at our Annual General Meetb. The Uub's Santa SleW •ctlwty took place In late November and into December 2024 and succe$5fully raised £9.152. The aub donated £5.81J) to 20 local organi5ations that had pmwded volunteefs to a551st wlth the collectlon& £1.250 was donated to local needful causes. The Club's Strathmore Car Tour took Pla On agaln In June 2025. Includlry late contrlbutions from thejune 2024 Tour, £10,626 was received from participants. After associated expenses were dedutted, £7,186 was donated to the drIty"ChIldren'S Hospites Acr055 Scotland". The Straihmore Vintage Vehlde Club ISW41CI donated £2.050 to the RCOFCT after Club member5. with latIveS and friends, assisted SVVC with Manni ticket Ith$ at their 2024 Glamis Transport Extravaganza.
Rotrry Club of Forfar Chafitable Tntst Report ol the Trustees for the year ended 30June 2025 Activltles and Athlevements (Cont.) Sklff Prolect In 2021 the Charitable Trust recer¥ed donation5 from members of a bereaved family tD commemorate the memory of their105t relatfve. After dlscussÉon wlth representstives of the donor family, in Ortober 2021, the Club, in conjunction with the Forfar Sailing Club IFSCI had embarked on the construttion of a St Ayles Skiff for use, via the offtes of FSC. by members of the local communtty. On Its completlon In November 2022 the i# sklff, named"Greg Luckhursf, was traTr5ferred Into the custod5anship of FSC. Its use has been promoted vAthin the local community and has resutted in a slgnificant Increase In FSC membership. The offerof experience trips been widety taken up and approximatety SO new sklff-rowers have formed a very artive section of FSC. A second sklff. named.mary Campbeif, was ¢on#ructed and It was laufjdd onto Forflr Loch in Au8U5t 2023, The skiff project has created an outstandlwd addttion to actNitses on Forfar Loth and the Pr0ct has proved to be a remarkable success by aChnts 0rf8lnal objectlve to delop local partlclp4tlon In new. beneficlal actknty. The or8ani5ation wlth custodian responsibilty for the two sklffs Is ForfarSailln8 aub whl¢h has a priorlty need to malntaln the $SelS In 8ood condltlon. The remainirg $kiff funds have now been donated to FSC. The donation is to be used to develop i f•dlity to shelter and protecl them alalnst adverse weather. The aub have contlnued to maintaln and develop the Club's relatlonshlps wlth the local •eademy arsd the local primary sthools. Pupjl attalnment prtzes have been donated to the academy and town's three prknary h0O. The trustees did not receive any remuneratlon or expenses durin8 the y*ar. Reserv There is a deficSt for the year of £7,417. leaving total reserves at year-end of £12,229. Total reserves are made up of £6,986 of restrlcted reserves and £5.243 of ge ral reserves. The Trustee5 conslder the 8enerdl re5eThe5 of £5,243 wlll enable the trust to contlnue for the forthcoming year.
Rotary aub of Forfar CharflableTh Report of the Trustees for the year ended 30June 2025 or8an15atlo1 StnKture The Fund Is manoged bytheTrustees forthe tlme belng under the Law of Scotland. Thè TNstees, at the date of thi5 report and throughout the period. are showt) on page one. In tems of the Founding Document. tw have made the folk)Wi8 appointments: Banker5 Bank of kotland 72 West High Street DD8 IBJ Independent Examlner Vema Stewart FCCA l Beechwood CrescenL Klrriemulr. An8us D08 SEE R•¥low of Ilnan¢lal poslllon and de¥•lopmnts durfr¢ the year Durfng thls flnanclal year, with revenue of £24.954 recel¥ed and total •mrnltUre of £32,371 spent, there was an overall defldt of £7,417. Pl•ni forth• Futur• P•rf•d The Club Sntends to contlnue In 2025- 2026 with Its three main fundralsln8 activIts- Supportln8 SVVC by mannln8 entrance ticket booths at the Strathmore Vints8e Vehicle Club's Transport Extrava8anza-the Santa Slelgh- the aassK Car Tour. In accordance with the constitution. the trustees have the power to Invest the monies of the trust not Immed• required forthe said objertlves in suth investments. for the time belng aLrthorlsed by the law for Investment of trust nK)n(e5. ComMrt•d bodles Rotary Club of Forfai.
Rotary aub of Forfar Charitsble Trust Report of the Trustees for th• year ended 30 2025 Statement of Resporslblllty ¢rfthe Triistees Law applicable to charities in S(lat)d requires the Trustees to prepare the accounts for each rinancial period which give a fair View of the charivs finanual artivities during the year and of its financial posfclon at the end of the year. In Pfeparlng accounts giving a true ènd fair view, the Trustees should follow best prartice and- Se5ect suitable accountire polides and then appty them conslstentlv: Make judgements and estlmates that a aSOnable and prudent; State whether applicable account1 standards and ststements of recommended practice have been followed. subject to any departures dscknsed and explained in the KcountS: Prepare the accounts on the going Conorn basls unless ft Is appropriate to presume that the charfty wlll contlnue In operatlon. The Trustees are responsible for keepin8 4¢ountsn8 recorts whtch dlscloje with r••son*ble accuracy the flnandal posltlon of the chaflty. and whKh enable them to ascertaln the financtsl P051tion of the charlty, and whlch enable them to ensure that accounts compty with applicable law and the Constltutk>n. Tly are also responslble for Safe8uard1 the assets of the charity and hence for tskin¥ reasonable steps for the preventK>n and detectlon of fraud and other IrSu1ar1tIes. by the Trustee5 and si Ikilf by: S¢ott Ballantyne Trustee/Presldent Date: 10 June 2026
Rotary aub of Forfar abaritable Trust Fund Independent Examlnerfs Report to the Trustees fov the year erAed 30 June 2025 I report on the ac¢ounts of the tharityfor theyear ended 30Jun2 2025 set out on pages slx to twelve. Respecd¥e respOnbIllS of tNste•s and examln¢v The chariV5 trusteès are responsible for thè preparation ofthe a¢¢ounts In accordance the tem15 of the tharities and TTUStee Investment (Scoand) 2¢X$5 Art and the Charrtles Accounts (Scotlandl Regulatlons 2006 las amended). The chaiitvs trustees consider that the audit requiremenl of Regulation IC411 lal and Icl of the Attount5 Regulations does not appty. It Is my responsibility to examine the accounts as requlred under Section 44111 Icl of the Art and stste whether partkular matter5 hwe come to my attentlon. B•sfsof thdopendent sratement My examlnation was carrd out in accordan with Reguiatkn 11 of the Charltles Accounts Ikodandl Re8ulatlon5 2006. An examlnailon Indude5 a revlew of the acci>untin8 records kept by the tharfty and a ¢omparlson ofthe accounts presented with those records. It also includes ¢onsKl•ration of any unusual items procedures undertaken do not provlde all the evhlence that woukl be requTrred In an audit and conse4uentty I do not express and audlt oplnkn) on the•W given by the accounts. Independent examlnerfs aternent In the course of my examlnatlon. no Matter has Come to my atteThtlon. which glves me rea50nabk cause to lx1iett In any mètsrt•l respett the requlrefflents.. to keep a¢¢ountlng records In accordan wlth Se¢iion 44(11 lal of the 2CIS Act and Re8ul•tlon 4 of the 2(J6 Accounts Re8ulation5, and to prepare accounts whith xcord wlth the accountlng records and ¢omply wlth Regulatlon 8 ofthe Attounts Re8uladons have not been meL or to whl¢h. In my oplnlon attentlon should be drawn In tydef to ffiable a proper undeTStandln6 of the accounts to be reached. Vema Stewart FCCA l Beechwood creAl Kirriemuir, An8US 008 SEE Indepèndent Examlner Date.. 11 June 2026
IWthA8rQd•d aoJuA•2Q15 Total Funds 24954 20.551 •XP•n4W 19J69 32Jii 19.469 12.9)2 371 27,2trJ 17A171 16,7071 3.BlY 46 26,353 229
Rotary Club of Forfai Charitable Tnot Ststement ol Balae9 at 30Jw* 2025 Charfty No. SC033259 1024 Current assets Cash in Bank and In Hand- 30th.24 (Dellcitllsurplus lor year 26.353 6,707 17.4171 Cash In Bank and in HaTh1-3Q.I25 229 19.646 R•pr•s•ntsd by. A¢<umulat•d Fund•:. G•ner•l Fub5 5243 3,817 Re9trtrted Funds 15,829 229 19,646 1ts1,/26. Adrian Whlte Trustee
Rotsry aub of Forfar ChathableTnLst Report of the Trustees forthe year end 30 June 2025 l. AcctyJntln8 PolKies 8*ls of prnp•rat The accouTrts have been prepared under the hlstorlcal cost COFwentlon and are Iri accordance with the cOrItIeS and Trustee Investrnent {Scotlandl Art 2W5 and the Charities Accounts (Scotlandl Regulations 2[ {as amended). Funds Genefal fvnds are unrestrfcted fvnds which are avallable for use at the dlscretlon of the Trustees In furtherance of the general 4)blectfves of the organlsatbDn and whlch ha not been des18nated for other purposes. Deslgnated fvnds comprfse unrestrttied funds that have been set askle by the Tru5tee5 for partKular purposes. The alm and use of each desr8nated fund are set out In the notes to the accounts. Restrltted Funds are fvnd5 whkh are to be used In atcordance with specific re5trlrtlons imposed by donors whlch ha¥e been rnlsed by the chadty for partlcular purposes. The Cost of ra151ng and •dministratlng such funds are char8ed agaln# the speclfic fvnd. The alm and use of each restrkted fvnd set out In the notes to the finan¢lal statements. Incom1 resourns All incornin8 reUrceS •re Induded In the Statement of Anandal Artlvftles when the tharity Is le8alty entltled to the Income and the attUnt can be quantlfled wlth reasonab accuracy. All expenditure Is accounted for on an accrnals basss and h•$ been Included under expense ¢Jle8orfes that aggregate all rnsts for allocation to activities. Ivhere costs cannot be dlrectlv attribed to partkular actlvltles. they have been allocated on a basls conslstent wlth the use ¢f the resources. Fundraisin8 costs are those incurred in seeklTW voSuntsry contributk)n5 and do not Include costs of dissemlnatin8 Inforniatlon in support of the charitable activities. Support Costs are those costs incurred direciW in prt of expenditure on the objects of the dmrity.
Rotsry Club of Forfar Charitable Tnst Notes to the actounts for the year ended 30 June 1015 Totsl Funds Funds 2025 2024 aasslcCaT Tour Don¥tlons Strathre Wlntage Véhide b- yte mannl Members RF Donatlons nts Slelgh hts/CO1l•d0n 15ns Other donatlon5 Members5helterboKTrurt 10.626 10,626 ioso ILM15 9.152 130 2,150 I,ryJ5 725 8,892 tso 385 590 240 Member5 PSQ Event C•rol Service 10,fj26 14,328 24,954 2ffj553
R•t•ry Club of FlaralbIeTrUst Notes to the accounts forthe y¢•r ended 30 June 2025 Totsl Fwid$ Funds 20Z5 2024 Ch•rh•ble •ditI*l Cost of8en•r•tlry lun& H•stsletsd Unrn¥lrkt•d T•t•l Tot•1 2024 Car Tour School prlzeg Santa Sleiih expenjes Quluclub prlzes Vouchers tor RVLA Candldates PSQ Prlzes and relfe5hmènts Sklff l $ts Sktff 2 costs 797 797 1,612 147 147 160 750 340 494 2,718 797 307 1.104 6.20)
Rotwoyb Of•T0rtltybI•Tn#1 Forthew•re•ded 30Jw2 To 355 Forfvuthd ForfSalCkb Forfoi & LlitrktPW8 L035 LOJ5 MotlrfjDQ5•PI•Yvwp WNt•hllh Furdrntsir4knp strthAthPrtrMrykhvplPr•rrtCw In¥•rndty Prtrn•ryScrknJl P4r•cowi •ltwbo¥Tn 2nd 150 1.7$7 Cha5 J50 l)uMtlvTrplSkW Stotr+ih F• ind A•w• Zo•Po¢Thr Adopuonlr Xlr4sNwKfW•ltlotOrf 150 ForfwSu#rtGr 250 thCr•5roUpcrtsrt Fun nds Prn•ryScl 250 tndE•ldA¥SIdnk Iso FoiiJrkn Aow•r 120 6•NesAos#ln¢JCornlllrtFund FthrMwalSthI r5tt4¥ClubfJtry 250 2L &2 27.2 3L267 1.1 J71 ertrosty il
R•tary Club of Forfar Charftalthi Trurt Note to th ac¢•unts Fpr th• yvr •nd•d 30 June 2015 tIoard U17 4952 ¢•trf•d ftyw•rd 3.&17 5An L5,K9 J¥)24 X11025 ¢knk Cx 5j11 f7JBai 163631 916 5,l21 119169) 243 IiU9 12