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 ExamI￿r
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 acti￿e5 atp ler￿f01 povty aThl 8dvarK￿￿tof&I￿ti￿ in de￿lop1￿j Coun1￿5. the aOvan*ment of
health. c(Knmuntydeve*)ptnent arKI Ihe r￿￿101 IIK>se in n*d, try reason of age. ill d￿abfjty. ha￿Ship or otr
dutie$ ¥￿thin ruks to ¢nJstees olth*tiable
Trustees
Trustees'Responsiblitses
Scotbsh Charty regulations requires Ihat ts IDJstees rernw te¥KXL*IDtts gO¥￿￿ar￿ oflhe tharity. r*ed to enswe
thatthe tharity is administered effeclNely. arKI al￿10 atxxxvrtforils aTrJ (￿A￿lneS bolh tottE Offio of the Stottish
Chariiy RegthatorlOSCRI ar*Y 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 ITh1￿enty exarrwwj. r(m[￿ a (x¥ry ofthe ststement ofact¢)unito OSCR.
ww.oscr.cry.uk.
T￿￿tseS. Reportfor the Year•nd8d30June 2024
The a¢¢wnts torthe parenLW 2024 are attac*8¢t H*3￿3h￿￿0￿)￿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 Inc￿aSe in utUE51ticted fv
encoura￿ and de¥dop skilb aTKI to kxtynote ¢)Ax*tunths 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 T￿￿tea$
Treawrer & Past P￿S￿lent

J)PENDLX2
Rotary Club of Portlethen & District Charitsble Trust SC038011
Recei
tsand
ments accounts
OSCR
F<*the
kott￿h 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 R￿1ptsfr0m a88Ot&
inyestsnent sales
Pnxxeds tr￿n s*e of investrnenls
A2Sub totsl
&015
2S091
33.106
21.31S
A3 Payments
GBnts donabons
RIIDistrict Memttrship fees
Expenses fOrfUndra￿lrVj
Payments r48lw directly 1¢ tharits¥e
26.150
19,037
787
924
961
GoWernan￿CtssIs".
Audit l indepe￿￿￿￿￿￿8rnin3ton
PFaparation of anftL*I 8ts)>Jnts
A3 Sub tD
7.111
31656
25.LK11
A4 Payments rtktiny knas8etartd
Investment movements
Pur¢hases Off￿ed 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
t￿r￿?￿sIE
12,612
13.6881
10
9.376
8.*6
a¢￿￿￿($1}
Deiail=
2 Investments
ID￿￿teSt£
I￿￿￿Et£
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 TV￿rS d￿ritab￿ 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 t￿￿tee5
and connected petsons
C6 Other Inforniatlon

Rotary Club of PortlÈthen & District Charitsble Tn￿t
SC038011
Additional analysis111
T(thl*t
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
Yo￿n5c￿efc0*5
172
YO￿ LDsis
purp￿
10
175
175
1,062
195
F￿¢tron cosls
BankLkna￿e￿.KthE
201
comm￿nityC1￿TWty
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 a￿OUnts of the
charty for the period
Peri￿1 start date
Peri(xl end date
M¢Jnth
Year
Year
to
01
2023
June
2024
Set out on pages
14>1
IT￿ne￿L￿rt0 inLlude the page
rr*et50f 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 dI￿lasUreS 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 a￿untsng records in accordance wilh secbon 4411) (al of the 2005 Act and
Regulation 4 of the 20ffi A￿￿Unts 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 de￿te the words in tszc*6ts do not ￿p￿. Iftl*wxYts ¢Jo 4)pty. set ¢xrtlhc6e malters have corne to YOUE attenbon on the
following page.
- OSCR will accept dvtsal orty￿d svJnatures