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 re￿rt 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$5fully raised £9.152. The aub donated £5.81J) to 20 local organi5ations that had pmwded
volunteefs to a551st wlth the collectlon& £1.250 was donated to local needful causes.
The Club's Strathmore Car Tour took Pla￿ On￿ agaln In June 2025. Includlry late contrlbutions
from thejune 2024 Tour, £10,626 was received from participants. After associated expenses were
dedutted, £7,186 was donated to the d￿rIty"ChIldren'S Hospites Acr055 Scotland".
The Straihmore Vintage Vehlde Club ISW41CI donated £2.050 to the RCOFCT after Club member5.
with ￿latIveS and friends, assisted SVVC with Manni￿ ticket I￿th$ 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 laufjd￿d onto Forflr Loch in
Au8U5t 2023,
The skiff project has created an outstandlwd addttion to actNitses on Forfar Loth and the Pr0￿ct has
proved to be a remarkable success by aCh￿n￿￿ts 0rf8lnal objectlve to d￿elop 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
or8an15atlo￿1 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)Wi￿8 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 •mr￿n￿ltUre 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 activIt￿s- 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 Ir￿Su1ar1tIes.
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 respOn￿bIll￿*S 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 (Sco￿and) 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 carr￿d 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 lx1i￿et￿t In any mètsrt•l respett the requlrefflents..
to keep a¢¢ountlng records In accordan￿ wlth Se¢iion 44(11 lal of the 2C*IS 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 c￿reAl
Kirriemuir,
An8US
008 SEE
Indepèndent Examlner
Date.. 11 June 2026

IWthA￿8rQ￿d•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 Bala￿e9 ￿ 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.I￿25
229
19.646
R•pr•s•ntsd by.
A¢<umulat•d Fund•:.
G•ner•l Fub￿5
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 c￿OrItIeS 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 re￿UrceS •re Induded In the Statement of Anandal Artlvftles when the tharity Is
le8alty entltled to the Income and the att￿Unt 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
attrib￿ed 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 ￿p￿rt 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
Strath￿￿re 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 F￿lara￿l￿bIeTrUst
Notes to the accounts
forthe y¢•r ended 30 June 2025
Totsl
Fwid$
Funds
20Z5
2024
Ch•rh•ble •di￿tI*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￿￿•T0￿rtltybI•Tn#1
Forthew•re•ded 30Jw*2
To
355
Forfvuthd
Forf*Sal*Ck*b
Forfoi & LlitrktPW8
L035
LOJ5
Motl*rfjDQ5•PI•Yvwp
WNt•hllh Furdrntsir4knp
str*thAthPrtrMrykhvplP*r•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
￿th￿C￿r•5roUpc￿rts￿rt Fun
nds Pr*n•ryScl*
250
t￿ndE•l￿dA￿¥SI￿￿d￿nk
Iso
FoiiJrkn Aow•r
120
6•NesAos#l*n¢JCornlllrtFund
FthrMw*alSthI
r5tt4¥ClubfJt￿ry
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
tIo￿ard
U17
4952
¢•trf•d ftyw•rd
3.&17
5An
L5,K9
J*¥)24
X*1￿*1025
¢knk Cx
5￿j￿11
f7JBai
163631
916
5,l21
119169)
*243
IiU9
12