APPENDIX 2 Rotary Club of Portlethen & District Charitable Trust $C038011 **----- Start of picture text -----**
|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Receipts|and|payments|accounts| |||statdateLP|Period|Periodenddate| |Scottish||a|For the pertod|||[DayI)—aonn ]Lveat_|to L_Dav_JL_Month|I__Year| |8|2024|30|June| |Charity|Regulator|from|j|[2025||| |Section A|Statement|of|receipts|and|payments| |Unrestricted|Restricted|ei|aapiaiger|Rernienens|Total funds|Total funds|last| |funds|funds|endowmentfunds|endowmentfunds|current|period|period‘| |to|nearest|£|to|nearest £|to|nearest £|to|nearest £|to|nearest|£|to|nearest|£| |A1|Receipts| |Donations||||3,060|san|3,682| |HMRC|Gift Aid||| |ornts||2a|17,500|17,500|||21,000| |Membership||| |Receipts|fromfees fundraising|activities|a)|et|po|oa|1,370| |Gross|receipts|from|other|charitable| |activities|1,444|1,444| |lBankinterest|Tt| |At|Sub total|____3,420|71,388|24,808]|[33,106| ||| |A2|Receipts|from|asset &| |investment|sales| |Proceeds from|sale of fixed assets|Po| |Proceeds from sale of investments|pas| |A2 Subtotal]|| |A3|Payments| |RIDstick_|Membership fees|aed| |Payments|relating|directly|to|charitable| |activities|1,375|4,621| |(a|| ce|Las| |[Preperation| |annual aesunts]|||Sol| |||aa”| |a| |es|||La| |A3 Subtotal 4,248| |||22,860|Zone)||____- 32,550 || |A4 Payments|relating|to|asset and| |investment|movements| |Purchases|of fixed assets|Po| |otowesmens| |Pashase| |Aa Sub|total||| |Surplus / (deficit) for|year|(798)|(1,472)|(2,270)| **----- End of picture text -----**
APPENDIX 2 SC038011 ## Rotary Club of Portlethen & District Charitable Trust ||
|
Fortheperiod |[Day
Scottish
Charity Regulator
from
&|Receipts and payments accounts
LP _Period
statdate [Period
enddate
[DayTroan]Leet toL_Bav_IL_Mont__JL_Year_
j
[2025 |
2024
30
June|Receipts and payments accounts
LP _Period
statdate [Period
enddate
[DayTroan]Leet toL_Bav_IL_Mont__JL_Year_
j
[2025 |
2024
30
June|Receipts and payments accounts
LP _Period
statdate [Period
enddate
[DayTroan]Leet toL_Bav_IL_Mont__JL_Year_
j
[2025 |
2024
30
June|Receipts and payments accounts
LP _Period
statdate [Period
enddate
[DayTroan]Leet toL_Bav_IL_Mont__JL_Year_
j
[2025 |
2024
30
June|Receipts and payments accounts
LP _Period
statdate [Period
enddate
[DayTroan]Leet toL_Bav_IL_Mont__JL_Year_
j
[2025 |
2024
30
June|| |---|---|---|---|---|---|---| |Section A Statement of receipts and payments||||||| |Unrestricted
funds|Restricted
funds|Eapaneeble
endowment
funds|sia Lidasdinlal
endowment
funds||Totalfunds
fi
current period|Totalfunds last
‘
period| |to nearest£|to nearest £|to nearest£|to|nearest £|to nearest £|to nearest £| |Ai Receipts
Donations
|
80]
HMRCGift Aid
|aa
ornts
|
Membership
fees
a
Receiptsfromfundraising activities
Gross receipts from other charitable||8,050
|
17,500
|||||Les ane|
17,500
eae|3,682
|21,000
|
1,370
|3.564| |activities
1,444
Bankinterest
|
||||||1,444|| |Al Sub total
3,420|21,388||||24,808]||=———_-33,106|| |A2 Receipts from asset &||||||| |investment sales||||||| |Proceedsfrom sale offixed assets |
Proceedsfrom sale ofinvestments Bt ad
A2Subtotal|=|||||||| |A3 Payments||||||| |RUDistict, Meriberstipfoes|Leed|||||| |Payments relating directly to charitable||||||| |activities
1,375||||||| |Bovemenceeeets
a
[Preraion
ofennualaeesue|
|
|
es||||||aa
an
2
7
||| |A3Subtotall4,248|22,860||||27,078]||—_—_—32,580|| |A4 Payments relating to assetand||||||| |investment movements||||||| |Purchases of fixedassets
|
Purchase
ofivesinens
Aa Sub total|||||||| |Totalpayments
4,218|22,860|es|Rese||27,078|32,550| |Surplus/(deficit) foryear||||||| |(798)|(1,472)||||(2,270)|| APPENDIX 2 Rotary Club of Portlethen & District Charitable Trust | $C038011 **----- Start of picture text -----**
Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets) The Trust's principal activities are the relief of poverty poverty and advancement of eduction. eduction. Unrestricted used to meet these charitable purposes. Restricted funds relate to the Trust's charitable purposes work the Bubaare school project and the Amazing Love School building project in Uganda in association Kabale Rotary. ee beri tar pee seb ak gece oe Individual / Number of grants £ rype Of activity OF project supported institution made “ == Total C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) C3b Trustee remuneration - details The Trust's principal activities are the relief of poverty poverty and advancement of eduction. eduction. Unrestricted funds are used to meet these charitable purposes. Restricted funds relate to the Trust's charitable purposes work with the Bubaare school project and the Amazing Love School building project in Uganda in association with Kabale Rotary. C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees C4b Trustee expenses - details Transaction Balance : sas ais = Stil x i amount (£) outstanding at C5 Transactions with trustees Nature of relationshiy Nature of transaction eriod end (£ and connected persons a a ## Rotary Club of Portlethen & District Charitable Trust - SC038011 ## Report of the Trustees for the Year ended 30 June 2025 Registered Charity Number SC038011 **----- Start of picture text -----**
Current Trustees
Alistair McNair
lan Wolkoff
Moira Hogg
Registered Charity Number $C038011
Date of approval of Charitable Status 27 March 2007
Principal Contact Address 7 Villagelands Road
Newtonhill
Stonehaven
AB39 3UN
Independent Examiner
Bankers Bank of Scotland
Ellon Road
Bridge of Don
Aberdeen
AB23 8BY
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## Rotary Club of Portlethen & District Charitable Trust - SC038011 Report of the Trustees for the Year ended 30 June 2025 Registered Charity Number SC038011 The Trustees present their report together with the financial statements for the year ended 30 June 2025 ## Principal Activities The trust's principal activities are the relief of poverty and advancement of education in developing countries; the advancement of health, community development; and the relief of those in need, by reason of age, ill health, disability, financial hardship or other disadvantage. The organisation makes grants and donations to organisations and to individuals who further these aims. Its membership comprises Rotarians who provide their time voluntarily in the persuance of the trust's objectives and perform their duties within the rules attributable to trustees of charitable organisations. Trustees Alistair McNair Appointed 8 March 2007 Moira Hogg Appointed 1 January 2022 Past Trustees Raymond Mellis Appointed 8 March 2007 Appointed 8 March 2007 Resigned 26 June 2012 Douglas Sinclair Appointed 8 March 2007 Resigned 30 June 2012 Donald Robertson Appointed 18 August 2009 Resigned 30 November 2016 William Williamson Appointed 7 June 2017 Resigned 1 July 2020 Robert Humphreys Appointed 11 December 2012 Resigned 31 December 2021 lan Wolkoff Appointed 8 March 2007 Deceased September 2025 ## Trustees’ Responsiblities Scottish Charity regulations requires that the trustees remain responsible for the governance of the charity. They need to ensure that the charity is administered effectively, and is able to account for its activities and outcomes both to the Office of the Scottish Charity Regulator (OSCR) and to the public. The trustees have also to ensure that proper accounting records are kept and prepare an annual statement of accounts including a report on the charity's activities. As the charity's income is less than £250,000, the accounts can be prepared on a receipts and payments basis. The attached accounts have however been prepared on an accruals basis as per the OSCR regulations. After having these independently audited or examined, it must send a copy of the statement of account to OSCR. The duties of charity trustees are fully explained in guidance provided by OSCR which is available on their website, viz. WWW.OSCrT.org.uK. ## Trustees’ Report for the Year ended 30 June 2025 The accounts for the year ended 30 June 2025 are attached. Highlights for the year are as follows:- Gross Income for the year, shown on the first page of the accounts, fell from £28,652 to £23,169 mainly due to reduced sponsorship and fund raising activities this year. There was a decrease in unrestricted fund raising activities due to no sponsored walks being held as a result of reduced membership in the Rotary Club. The restricted fund mainly relates to our work with the Bubaare school project and the Amazing Love School building project also in Uganda. The school activities in Uganda were maintained. Gift Aid augments the Donations received. We continue to be a conduit for the activities of the Budge Foundation carried out also in Southern Uganda. ## Signed on behalf of the Trustees Alistair McNair ~Clawrers-= ae 17 January 2026 ## Independent examiner's report to the members of the Rotary Club of Portlethen & District Charitable Trust ! have examined the financial statements of the Rotary Club of Portlethen & District Charitable Trust. | have found the records to be in good order and properly vouched. **----- Start of picture text -----**
Kenny Gauld : 0
14 January 2026 || Ay y)VXnd
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Rotary Club of Portlethen & District Charitable Trust - SC038011
SORP Accounts for the Year ended 30 June 2025
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z 4 = Total last period Year
Unrestricted funds Restricted funds Total current period a 30 June 2024
period
oo Fae cient i itl
Analysis of income and expenditure
1 Donations
Unrestricted funds Restricted funds Total current period. Totalra last30 period June 2024 Year
to nearest £ to nearest£ to nearest£ to nearest£
hiscestian stoned (visueareesors a PES PERS
ESSERE! [Py 080) [ica aes sol]| elaseins:ith
Gift 2BB5
Aid and GASDS EUR Tea
Copper Kettle aS) PRES Pee aes
Le Sea SS SARs Lt) es Slee aN
Total [See ea 3812 GSS eea83
2 Grants
Unrestricted funds Restricted funds Total current period Total last period
to nearest£ to nearest£ to nearest£ to nearest£
The Budge Foundation 17,500 17,500 [cesea 0008}
Total 17,500 47,500 Sa Ss20;000)
3 Gross income from other charitable activities
Unrestricted funds Restricted funds Total current period Total last period
to nearest£ to nearest £ to nearest £ to nearest £
Bank interest Sea
SponsoredRotary Walks/ Swims ES Bee ees [path See | [asksSotaen SICH
Rotary Charity Event REE S601] anaes Sy ae eo
Quiz Night PEITICER T7206) Ee Saar aE a 20] Ree
Skateraw Fair - net Shekieeemuec ta Eapeerenese
Paddock Function Sees RRO BESS LiL Ay
30th Charter Lunch donations A ESS ESAa al Sai a]
Jubilee Hall Fundraiser SEERA S07 Ric Reese RCS Ra
SkaterawPortlethen Gala SORA A265 eae Soe eA 26e| [Lae08
Shoebox Hall donation PRESSE cui ces Eaves eees Ree Pe [aaa] 2007]
Collection PE | eee
Foundation percentages Lae ie ea i le ER isl [alsseetanaoeeenea00)|
Cove Gala ERS EF c1Z503 RSS CSS ESSeaiviomsncel
Bucket at Young Musician PeMETEN 1 9ey Ra eae in See GSixeeesed
WGMChurch donations Se Eee CaO jeer ena | Eiieies> eo
Duck Money ETE Fiehiies acareseauiill RO eS [eer]
Income from Charitable Fund activities See! Uae PESNES Eee ae
Total ERB S|4,757 {BSsbeatcbantnira ec ag DSi[ 1,833 | Re[iSeriestcasUaACB ||
4 Expenditure relating directly to charitable activities
Unrestricted funds Restricted funds Total current period Total last period
to nearest £ to nearest £ to nearest £ to nearest£
RYLA eg ae) pion eke eae pais ees
Camp PSA S936 | Rey [Swiae Sse et Se ROs6T|
Young Writer prizes + trophies RAE V60| eS EESSesSccH eae
Primary School Quiz ae LOR SE [So SRTE83] See
YoungLittle Chef/Photographer/ Musician costs eae tes | Ree eae EemmieeCH
Drops Charity REE Sees RSG Eee] EEE
ShoeboxCommunity Champion troph OEE SE into ae eS n ean ReeseeS]
Rotary Appeal Pe 500| festa) Sc Sag [B00] [Fant G00)
Kids End Polio Now REE | i SS ay enersa
Out Aberdeen Ee eC 4005 | RES [Sea aud 00%) epee veuen s100))
Shelterbox Riveter | Sic Re ERE Eas
Crocus Corms Bale
Charity Buckets aE Sivtnese ny Eee Seen eS]
The Larder [RESTS [SSeS Een esl
Portlethen AMER | [Shae GRE seaY FSS tsa
Church Lunch Club Eee[SSSR ail 250) Helis Gets [EeeAe e503]
Aberdeen ins Se Racal] Eageiioretons sel ee ice eer
Portiethen Myeloma Support Group Le [Soca US 003) [hs SET}
Moss Conservation Group Ear ane | eS Sra aoe Pars Te
Gee) eee
Payments RENAE STE}S00)| [eer S003] 4;500
Pee
Sundries on behalf of Budge Foundation BSS 17,500 17,500 21,000
Bank Charges | ete ater toe [ScRh eeu, eho une B60] Eee
Total pe Si gieas || 22,860 25,806 28,491
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5 Surplus/ Deficit from charitable activities
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Unrestricted funds Restricted funds Total current period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
Charities account Cee ae ae eee Toy
[ane ie | - 4,472 E 1,472 Scere
Total : 1,472 - 2,147
6 Retained surpluses as at 1 July 2024 for the year as at 30 June 2025 Usabertricted fund: Restrictedfunds
to nearest£ to nearest£ to nearest£ to nearest £ to nearest£
Charities account 1,850 4,175 Ay1Z5i | [seen]
- 1,472 5,827 [SSeS Sa 5,827
9,149 : 2,147 4,175
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Prepared by Alistair C. McNair, Past president and Treasurer Audited ........