ROTARY CLUB OF KINROSS & DISTRICT
CHARITABLE TRUST
ANNUAL REPORT
&
RECEIPTS & PAYMENTS ACCOUNT
FOR THE YEAR ENDED
30 JUNE 2025
Scottish Charity Number SC051041
ROTARY CLUB OF KINROSS & DISTRICT CHARITABLE TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2025
Trustees
| Chairperson | RobertMitchell (until 30June2025) |
|---|---|
| Yvonne Smith (from 1 July2025) | |
| Secretary | George T. Lawrie |
| Treasurer | George O. Sutherland |
| Member | BrianTimms |
| CharityAddress | ‘Newton’ |
| Tillyrie | |
| Kinross | |
| KY13 ORW | |
| IndependentExaminer | RossMcConnellCA |
| 3 High Street | |
| Kinross | |
| KY138AW |
Structure, Governance and Management
The Charity is a Trust established to manage and distribute charitable funds held or raised by the Rotary Club of Kinross & District (the Club). It is governed by a Deed of Trust dated 23 March 2021 as amended on 23 June 2021.
There are a minimum of three Trustees (normally the President, Secretary and Treasurer of the Club) and a maximum of four. Trustees are appointed annually by the Club for a period of one year.
Objectives
The objectives of the Trust, as recorded in the Trust Deed, are to hold and apply all monies received ‘to or for the relief of the poor and needy or such other charitable purposes as the Club shall in duly constituted meeting from time to time direct’.
Financial Review
The Trust started the year with funds of £2417 of which £1252 was restricted.
During the year, it received £14461 from donations and fundraising activities and a further £1092 as Gift Aid.
Donations of £15051 were made, comprising £1000 to Rotary Foundation, £4627 to Broke not Broken, £500 to Shelterbox, £1300 to overseas causes and £4723 in smaller grants to seventeen charities and other organisations in the Kinross area.
The closing balance of funds at 30 June 2025 was £2417 of which £1252 was restricted.
Donations Received in Kind
The Trust incurred no overhead costs as it received administrative support and facilities from the Club and enjoyed pro bono professional input from the Treasurer and Independent Examiner
This report was approved by the Trustees and signed on their behalf by:-
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ae ll
pf Y. Smith. Va/G.O. Sutherland
Chairperson ra Treasurer
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ROTARY CLUB OF KINROSS & DISTRICT CHARITABLE TRUST
Scottish Charity Number SC 051041
RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025
| UNRESTRICTED | RESTRICTED | TOTAL | 2024 | |
|---|---|---|---|---|
| INCOME | ||||
| TransferfromtheRotary ClubofKinross& District | 0 | 0 | 1100 | |
| DonationsandFundraising | 12411 | 2050 | 14461 | 9909 |
| GiftAid | 1092 | 0 | 1092 | 1259 |
| TOTALINCOME | 13503 | 2050 | 15553 | 12268 |
| EXPENDITURE | ||||
| Donations: | ||||
| Rotary Foundation | 1000 | 1000 | 1000 | |
| Shelterbox | 500 | 0 | 500 | 2400 |
| RotaryYouthLeadershipAwards | 0 | 0 | 750 | |
| Broke notBroken | 2627 | 2000 | 4627 | 260 |
| Overseas Grants | 1300 | 1300 | 788 | |
| Local Grants | 4723 | 50 | 4773 | 7056 |
| Fundraising costs | 2851 | 2851 | 874 | |
| TOTALEXPENDITURE | 13001 | 2050 | 15051 | 13128 |
| SURPLUS (DEFICIT)FORTHEPERIOD | 502 | 0 | 502 | (860) |
| Balances at 1 July 2024, brought forward | 1165 | 1252 | 2417 | 3077 |
| CLOSINGBALANCE | 1667 | 1252 | 2919 | 2217 |
| REPRESENTED BY: | ||||
| BankAccount | 2919 | 2217 | ||
| Cash | _ | 0 | ||
| TOTAL | 2919 | 2217 | ||
| GO SUTHERLAND | ||||
| CHARTEREDACCOUNTANT TREASURER |
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Independent Examiner’s Report to the Trustees of the Rotary Club of Kinross & District Charitable
Trust.
| report on the accounts of the charity for the year ended 30 June 2025 which are set out on the following pages.
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 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 Accounts 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 all the evidence that would be required in an audit, and consequently | 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 me 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 of the 2006 Accounts Regulations
c to prepare accounts which accord with the accounting records 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.
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Ross McConnell CA
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