Report of the Trustees for the year ended 30 June 2025
Legal and Administrative Information
Trustees: Andy Izat David Lancaster James Main Gordon Symon Bruce Wilson Charity Number: SC046111
Bankers: Bank of Scotland 23 Westgate North Berwick EH39 4AG
Independent Examiner: Kenneth Gordon 4 Station Court North Berwick East Lothian EH39 4DA
Contact Address: c/o Gordon Symon 18 Dirleton Avenue North Berwick East Lothian EH39 4BQ
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Report of the trustees for the year ended 30 June 2025
Structure, Governance and Management The charity was established by Trust Deed dated 30 June 2015 following a resolution by the Rotary Club of North Berwick. The trustees are as stated on page 2, they have all served during the year.
None of the trustees has any beneficial interest in the trust. The tustees do not receive any remuneration for their services as trustees.
The Rotary Club of North Berwick has the power to appoint new trustees, No new Turstee was appointed during this period.
On appointment trustees are briefed on their responsibilities in line with OSCR guidelines,
The overall management and policy decisions are the responsibility of the trustees who are appointed under the terms of the Trust Deed.
Objectives and Activities
The trust receives all charitable funds raised by the Rotary Club of North Berwick and holds them for charitable purposes as proposed by the Rotary Club.
Financial Review
The Statement of Financial Activities for the year is set out on page 5 of the Financial Statements. A summary of the financial results and the work of the charity are set out below.
During the year the trust received £81,011.67 and paid out £77,290-.41. The result for the year was an excess of income over expenditure of £3,721.26 added to reserves, Payments were made for local, national and international purposes.
The charity operates two funds, The first is the general fund for results of general fund raising (Unrestricted Funds). The second for funds raised for specific purposes (Restricted Funds).
Reserves policy
The intention is to distribute most of the funds in the year in which they are raised but the trustees will retain at least £3,000 to carry forward into the following year to be able to respond to any urgent appeals,
At the end of the year the unrestricted reserve was £17,644.23 The restricted reserves amounted (o £6,542.31 These reserves were raised in this and previous financial years for distribution during the following or subsequent financial years.
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This report was approved by the Trustees on 20th March 2025 and signed on their behalf by:
Signature: Wren of Signature:
Full Name: Andrew Izat Full Name: Gordon David Symon
Trustee Trustee
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Independent Examiner’s Report to the Trustees of Rotary Club of North Berwick Trust Fund
I report on the accounts of the charity for the year ended 30 June 2025 which are set out on pages 5-7,
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention,
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review 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 disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide al! 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,
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
- which gives us reasonable cause to believe that in any material respect the requirements:
To keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 or the 2006 Accounts Regulations; and
To prepare accounts which accord with the accounting recotds and comply with Regulation 9 of the 2006 Accounts Regulations have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signature: KLAName: Kenneth Gordon IndependentDate:Examiner2g Maacn 202
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Statement of Financial Activities - As at 30 June 2025
| Unrestricted | Restricted | 2025 | ||
|---|---|---|---|---|
| Funds | Funds | Total | ||
| Notes | £ | £ | £ | |
| Income | ||||
| - Fund RaisingEvents | £14,297.06 | £41,730.83 | £56,027.89 | |
| - Miscellaneous Income | £323.28 | £24,660.50 | £24,983.78 | |
| - Grants and Donations | £0.00 | £0.00 | £0.00 | |
| Total Income | £14,620.34 | £66,391.33 | £81,011.67 | |
| Payments | ||||
| - Local | £8,692.47 | £53,548.02 | £62,240.49 | |
| - National | £1,155.80 | £4,680.00 | £5,835.80 | |
| - International | £6,993.12 | £2,221.00 | £9,214.12 | |
| Total Payments | £16,841.39 | £60,449.02 | £77,290.41 | |
| Surplus/Deficit forthe year | -£2,221.05 | £5,942.31 | £3,721.26 | |
| Transfers between funds | £0.00 | £0.00 | £0.00 | |
| NetMovement infunds | -£2,221.05 | £5,942.31 | £3,721.26 | |
| Statement ofBalances— As at30 June 2025 | ||||
| Unrestricted | Restricted | 2024 | ||
| Funds | Funds | Total | ||
| Funds Reconciliation | Notes | £ | £ | € |
| - Balance - 30/06/24 | £19,885.28 | £600.00 | £20,485.28 | |
| - Surplus/Deficit foryear | ~£2,221.05 | £5,942.31 | £3,721.26 | |
| Balance—30/06/25 | £17,664.23 | £6,542.31 | £24,206.54 | |
| Bank Balances - Bank of Scotland | ||||
| BankSavingsAccount | £20,072.28 | |||
| BankGlobalAccount | £0.00 | |||
| Bank CurrentAccount | £4,134.26 | |||
| Total | £24,206.54 |
The notes on pages 6 & 7 form an integral part of these financial statements.
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Notes forming part of the financial statements for the year ended 30 June 2025
1(a) Basis of Accounting
The financial statements have been prepared on the Receipts and Payments basis in accordance with the Statement of Recommended Practice (SORP), "Accounting and Reporting by Charities" published in 2005 and applicable accounting standards.
1(b) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are funds which are raised for specific purposes. The cost of raising such funds is charged against the specific fund.
2. Related Party Transactions
There are no related party transactions.
3. Income Received:
| 3. Income Received: | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| Funds | Funds | 2025 | ||
| Fundraising Major Receipts | ||||
| Bridge (R) | £1,217.00 | £1,217.00 | ||
| Charity shop (U) | £11,187.48 | £11,187.48 | ||
| Christmas Collections (U) | £2,607.58 | £2,607.58 | ||
| Classic CarTour (R) | £20,759.25 | £20,759.25 | ||
| Concerts 1 of (R) | £1,806.80 | £1,806.80 | ||
| Drama Supper (R) | £830.00 | £830.00 | ||
| Earthquake in Maynmar (R) | £1,791.53 | £1,791.53 | ||
| East Lothian Triathalon (U) | £400.00 | £400.00 | ||
| GolfMain Event (R) | £6,480.00 | £6,480.00 | ||
| UmbrellaWalk(R) | £8,846.25 | £8,846.25 | ||
| Other Major Receipts | £0.00 | |||
| Donations - miscellaneous (U) | £251.00 | £251.00 | ||
| Foundation members donations (R) | £775.00 | £775.00 | ||
| Shelters Beach/Hill - donations (R) | £23,545.00 | £23,545.00 | ||
| £14,446.06 | £66,050.83 | £80,496.89 | ||
| Fundraising Lesser Receipts not exceeding £250.00 each | £102.00 | £102.00 | ||
| Other Lesser Receipts notexceeding £250.00each | £72.28 | £340.50 | £412.78 | |
| Totals | £14,620.34 | £66,391.33 | £81,011.67 | |
| 4. Grants Received - Rotary District 1320 | 0 | £0.00 | £0.00 | |
| Unrestricted Funds |
Restricted Funds |
Total | 2024 |
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5. Payments Made:
| 5. Payments Made: | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| Funds | Funds | 2025 | |
| Local Major Payments | |||
| 1st NB Brownies (R) | £607.43 | £607.43 | |
| Anne Hay Irish Dance Academy - Dunbar (U) | £500.00 | £500.00 | |
| Bass Rock Cricket Club (R) | £1,154.52 | £1,154.52 | |
| Can do (R) | £1,500.00 | £1,500.00 | |
| Car Tour Costs (R) | £5,977.62 | £5,977.62 | |
| Challenge Enterprise (Youth business skills) (U) | £469.00 | £469.00 | |
| Concert expenses (R) | £397.57 | £397.57 | |
| East Lothian Young Carers (R&U) | £800.00 | £2,000.00 | £2,800.00 |
| Gazeebo purchase and repair (U) | £925.77 | £925.77 | |
| GolfExpenses (R) | £652.00 | £652.00 | |
| Kindness Co-operative (U) | £1,000.00 | £1,000.00 | |
| Muirfield RidingTherapy (R) | £4,364.50 | £4,364.50 | |
| NB Beach and Hill Shelters (R) | £27,109.75 | £27,109.75 | |
| NB DayCare Centre (R) | £1,340.00 | £1,340.00 | |
| NB Football Club (R) | £4,994.73 | £4,994.73 | |
| NB in Bloom (R) | £1,001.27 | £1,001.27 | |
| NB Stroke Club (R) | £886.31 | £886.31 | |
| NB Youth Project (R&U) | £700.00 | £600.00 | £1,300.00 |
| School prizes /dictionaries for kids. (U) | 366.14 | £695.54 | £1,061.68 |
| Shop Costs (U) | £1,264.35 | £1,264.35 | |
| Umbrella Walkexpenses (U) | £616.24 | £616.24 | |
| National Major Payments | |||
| BBC Children in need (R) | £260.00 | £260.00 | |
| British Red Cross tralining (U) | £622.80 | £622.80 | |
| Poppy Scotland (U) | £533.00 | £533.00 | |
| St. Columba's Hospice (R) | £4,350.00 | £4,350.00 | |
| International Major Payments | |||
| End Polio (R) | £306.00 | £306.00 | |
| Lend with Care (U) | £500.00 | £500.00 | |
| Rotary Foundation (R&U) | £1,436.32 | £775.00 | £2,211.32 |
| ShelterBox (R&U) | £3,000.00 | £1,140.00 | £4,140.00 |
| South Africa (Atlantais)Garden Project (R) | £1,041.00 | £1,041.00 | |
| Ukraine Support (U) | £1,000.00 | £1,000.00 | |
| £13,733.62 | £61,153.24 | £74,886.86 | |
| Local Lesser Payments not exceeding £250.00 each | £2,050.97 | £266.78 | £2,317.75 |
| National Lesser Payments not exceeding £250.00 each | £0.00 | £70.00 | £70.00 |
| International LesserPayments not exc. £250.00 each | £15.80 | £0.00 | £15.80 |
| Totals | £15,800.39 | £61,490.02 | £77,290.41 |
| 6. Governance Cost | |||
| TherearenoemployeeandnoGovernancecosts. |
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