Rotary Club of Portlethen & District Charitable Trust - SC038011 Report of the Trustees for the Year ended 30 June 2024 ApwidiK 1 Current Trustees Registered Charity Number SC038011 Dale of approval of Gharilable Stabjs 27 Marth 2tK17 Principal Contact Addrnss Independent ExamIr Bankers Bank of Sc(knY Br**e of D A8fJ 8BY
Rotary Club of Portlethen & District Charitable Trust - SC038011 Report of the Trustees for the Year ended 30 June 2024 Appendix I PrlncipalAdivities The trust's prinopal actie5 atp lerf01 povty aThl 8dvarKtof&Iti in delop1j Coun15. the aOvanment of health. c(Knmuntydeve)ptnent arKI Ihe r101 IIK>se in nd, try reason of age. ill dabfjty. haShip or otr dutie$ ¥thin ruks to ¢nJstees olthtiable Trustees Trustees'Responsiblitses Scotbsh Charty regulations requires Ihat ts IDJstees rernw te¥KXLIDtts gO¥ar oflhe tharity. red to enswe thatthe tharity is administered effeclNely. arKI al10 atxxxvrtforils aTrJ (AlneS bolh tottE Offio of the Stottish Chariiy RegthatorlOSCRI arY to the The ItU5teÈs have also lo ertsure that prokwa(xxKmtrq refyxts are kept arKI twate an annual statement of acwunts induding a report on ¢he charitys aLlivikn. Aslhe (A8ntys inoxrE B than £250.(M¥l. the afX)xmts can te twred w a receipts arK1 paynents After these ITh1enty exarrwwj. r(m[ a (x¥ry ofthe ststement ofact¢)unito OSCR. ww.oscr.cry.uk. TtseS. Reportfor the Year•nd8d30June 2024 The a¢¢wnts torthe parenLW 2024 are attac8¢t H33h0)arwe as[0.. Gross In0) Ihe year. S on PagÈ xrthmis.fose frwi £21.315to £33.1 rnanty dLE to increased s[K$thip arwj extra ftwxj ratsw ath¥ilEs after p3rwkn wa$ an IncaSe in utUE51ticted fv encoura and de¥dop skilb aTKI to kxtynote ¢)Axtunths te¢¥. The restrided ftThKf rnaThty reFates to sdxK)I ptuied aNI Ihe naiThJ Love Sthod buddi project aLEo Ugatmla. The sthjd actNiks Ugarxla %4wÈ aLw ¢edur£d alter Ihe UgarKJan Government do sth0( a contherabie time in c(der to fiw LIE Eith IxrtMEak after cor¥$ PatKlwnic affed started lo ease. GLftNid augments ¥Ecwed. We tXX)tDNk to te a c(fflduiifor the oftrE Budge Foundth"on &gRedI behaff ofthe Ttea$ Treawrer & Past PSlent
J)PENDLX2 Rotary Club of Portlethen & District Charitsble Trust SC038011 Recei tsand ments accounts OSCR F<the kotth Ch6nlv Re8uL3tor lune 2024 Section A Statement of receipts and payments Total funds turrofft period Total funds last poriod funds funds A1 R•1 tknn8110f5S HMRC GiftAid n1 791 1.104 Grants 21 Membershi 1.370 1.070 3.495 Rece sfrom fundrar ross r8cHpts Iiyilves 1624 75 933 Bank interest 29 A1 Sub ttstal 4015 25.051 33,1L 21,3t5 A2 R1ptsfr0m a88Ot& inyestsnent sales Pnxxeds trn se of investrnenls A2Sub totsl &015 2S091 33.106 21.31S A3 Payments GBnts donabons RIIDistrict Memttrship fees Expenses fOrfUndralrVj Payments r48lw directly 1¢ tharits¥e 26.150 19,037 787 924 961 GoWernanCtssIs". Audit l indepe8rnin3ton PFaparation of anftL*I 8ts)>Jnts A3 Sub tD 7.111 31656 25.LK11 A4 Payments rtktiny knas8etartd Investment movements Pur¢hases Offed assets A4 Sub fotsi Totslpwents 7,111 $45 31656 25.001 13.686 A5 Tra[el$ to I Ifyoml funds Surplus/{deffdl) forTrwr 450
APPENDLK2 Rotary Club of Portlethen & District Charitable Trust SC038011 Section B Statement of balances Pennanert Tolal Total lastpethid tynwr•#E tr?sIE 12,612 13.6881 10 9.376 8.*6 a¢($1} Deiail= 2 Investments IDteSt£ IEt£ B3 Olherasse¢8 alls B4Llabilitses FIFIJK. BS CoMingentllatrAItUes T(thl Dateof approval
APPENDK2 Rotsry Club of Portlethen & District Charitsble Trust SC038011 Section C Notes to the Accounts C1 Nature ond purpose of funds (may be stated on analy$ offunds worksh) Used to meet ItrEse tharitai wrpwjses. Restiilled fvrth rdate lo the TVrS dritab purposeswotk wth Kabale Rotary. Type ofactivty or proiÉftsupported C2 Grants Tolal C3a TnJ$tee remunerdtton Authority ullderwhich paid C3b Trustse remunernti¢)n- detsils C4a Trnstee expenses NLmbwof C4b Trustee experw. detalls RYLA- Tras 126 Te Swd outstsnding at NatUTe of relationshi Naturè of transaction C5 Transactions with ttee5 and connected petsons C6 Other Inforniatlon
Rotary Club of PortlÈthen & District Charitsble Tnt SC038011 Additional analysis111 T(thlt J>T BUb&e HMRC G4SDS n1 4018 4,78B 2 Grants T(ts14IB¢ Tr Budge F(¥JhJatsy 21mO ToLIl 11.0 1&29 75 75 2,624 od RYLACW 220 Yon5cefc0*5 172 YO LDsis purp 10 175 175 1,062 195 F¢tron cosls BankLknae.KthE 201 commnityC1TWty RGUK F(xmdati Sunaryc09 163 1$) 46S
APPENDIX 3 OSCR Scottish Charity Reguklor Independent examinerfs report on the accounts Report to the trusteeslmembets of Rotary Club of Poruethen and District Charitable Trtjst Registered charty SC038011 number On the aOUnts of the charty for the period Peri1 start date Peri(xl end date M¢Jnth Year Year to 01 2023 June 2024 Set out on pages 14>1 ITneLrt0 inLlude the page rret50f addthonal sheets) Respective The charity's tmstees are responsible for the preparation of the accounts in accordance Yesponsibilrties of with the terms of the Charities and Tnjstee Investrnent Iscodand) 2005 Act and the trustees and examiner Charities Accounts (Scotlandl Regulab"ons 2006 las amended). The charity trustees consider that the audit requirenEnt of Regulation 1011) (dl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as qui under section 4411) {cl of the Act 2nd to state whether particular matters have come to my attention. Basis of independent My examination is Tried out in cordanCe with Regulation 11 of the 2006 Accounts examineT'S Statement RegulatK)ns. An examination includes a rewew 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 dIlasUreS in the ac(x)unts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts. Indèpondent examinerfs In the course of my examinab'on. no matter has come to my attention statement whid) gNes me reasonable cause to believe that in any material respect the requirements" to keep auntsng records in accordance wilh secbon 4411) (al of the 2005 Act and Regulation 4 of the 20ffi AUnts Regulations, and to prepare accounts which a(rd wf(h the accounting records and compty wrth Regulation 9 of the 20C6 Accounts Regulats"ons have not been met. or 2. to which. in my opinion, attention should be drawn in order to enable a ptoper e wched Signe. Name: Relevant professional qualificationls) or body Chartered Accountant {rf anyl- Date: 29 2028 Address." ?lease dete the words in tszc6ts do not p. Iftl*wxYts ¢Jo 4)pty. set ¢xrtlhc6e malters have corne to YOUE attenbon on the following page. - OSCR will accept dvtsal ortyd svJnatures