| ## APPENDIX 3 **----- Start of picture text -----**
independent examiner’s report onthe accounts «
Report to the Charity name
trustees/members of Rotary Club of Brechin Charity Fund
Registered charity $C051310
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
tst July 2024 to 30th June 2025
Set out on pages {rernember to include the page
numbers of additional sheets)
res wie oe The charity's trustees are responsible for the preparation of the accounts in accordance
mCsafe 7 pew rf with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
ly Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the 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.
Sasis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner's statement 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 In the course of my examination, no matter has come to my attention [other than that —
Statement disclosed on the attached page”]
1. 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, and
* to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
derstanding ofthe accountstobereached. ——s—“—ssSSS
Signed™: Date: > 1 INCOR SMOG.
Name: Sigs
Relevant professional
qualification(s) or body
(if any):
Address: Westfield , LITTLE BLECHIN, Beechin,
AN GUS, 00% GRA: eS igcttiearre
‘Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on tt
ollowing page.
* OSCR will accept digital: or typed signatures:
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APPENDIX 2 $C051310 ## Rotary Club of Brechin Charitable Fund SCIO **----- Start of picture text -----**
Receipts and payments accounts
[|*Periodstartdate|] ~[_PeriodenddateSS
yo
For theperiod | |T37J to [a] |
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowment endowment current period. period.
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
13,547
eeee ee |ee
GrantsCidEC OY a) 20,535
Receipts from fundraising activities 2,637 23,928 | 26,565 | 25,832
Gross trading receipts ee | ee |
Income from investments other than
land and buildings
Rents from land & buildings es | ee |
Gross receipts from other charitable
activities
A1 Sub total 3,114 23,928 27,042} ]—‘59,914|
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Po
Proceeds from sale of investments Po
A2 Sub total|___-|
A3 Payments
Payments relating directly to charitable
activities 4,868
Governance costs: | ee |
Audit/ independent examination] a5] | |
Legaleosts] TT ee |ee
a ee |
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Po
Purchase of investments Po
Aa Sub total[
627
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$C051310 ## APPENDIX 2 Rotary[Club][of][Brechin] .[Charitable] .[Fund][SCIO] Section B Statement of balances **----- Start of picture text -----**
. Expendable Permanent
Unrestricted Restricted funds endowment endowment Total current Total last period
funds period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and 627
payments account
Cash and bank balances at end of year 2,040 12,672 14,712 | 15,681 |
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
_ — —
Total
. . . Current value (if
Details Fund to which asset belongs Cost (if available) available) Last year
to nearest £ to nearest £ to nearest £
- —— =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities Brechin Flood Appeal - Rotary Club SCIO 2,023 2,023
Donation Brechin Flood Appeal
Christmas Light Appeal Christmas Light Appeal P|
Total 2,086 2,023
Details Fund to which liability relates “(eatimate). Last year
to nearest £ to nearest £
——- — ——
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature* Print Name are ©
approval
hil | _
**----- End of picture text -----**
73ea8bbb-9655-42cf-a359-08666329b832.xlsx / Statement of balances 2 December 2007 APPENDIX 2 **Rotary Club of Brechin Charitable Fund SCIO** **SC051310** ## **Section C Notes to the Accounts** ## **C1 Nature and purpose of** **funds** _(may be stated on analysis of funds worksheets)_ Basis of Accounting: These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) Nature and Purpose of funds: Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. ## **C2 Grants** ## **C3a Trustee remuneration** ## **C3b Trustee remuneration - details** ## **C4a Trustee expenses** ## **C4b Trustee expenses - details** ## **C5 Transactions with trustees and connected persons** |
Donation - Brechin Buccaneers
Donation - Brechin Footbal Trust
MND Scotland - 2025 Golf Event
Donation - 1st Brechin Guides
Misc Payments - payments made to correct over
payments
Donation - Erskine
**Type of activity or project supported**
Brechin Flood Appeal - DecoratingVouchers
Don Trust - Defib for JARS CommunityHub
Donation - Sight Scotland Veterans
RotaryFoundation
Donation - PoppyScotland|
Donation - Brechin Buccaneers
Donation - Brechin Footbal Trust
MND Scotland - 2025 Golf Event
Donation - 1st Brechin Guides
Misc Payments - payments made to correct over
payments
Donation - Erskine
**Type of activity or project supported**
Brechin Flood Appeal - DecoratingVouchers
Don Trust - Defib for JARS CommunityHub
Donation - Sight Scotland Veterans
RotaryFoundation
Donation - PoppyScotland|**Individual /**
**institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Individuals**|**Individual /**
**institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Institution**
**Individuals**|**Number of grants**
**made**|
**£**| |---|---|---|---|---|---| |||||**30**|**3,000**| |||||**1**|**550**| |||||**1**|**335**| |||||**1**|**200**| |||||**1**|**200**| |||||**1**|**200**| |||||**1**|**750**| |||||**1**|**750**| |||||**1**|**16,150**| |||||**1**|**250**| |||||**2**|**250**| |||||**Total**|**22,635**
| ||||||| |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)|||||**X**| |**Authority under which paid**|||||**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||| |If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)|||||| |||||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| |**Nature of relationship**|**Nature of transaction**|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||||||| ||||||| ||||||| ||||||| ||||||| ## **C6 Other information** 73ea8bbb-9655-42cf-a359-08666329b832.xlsx / Notes 3 December 2007 APPENDIX 2 73ea8bbb-9655-42cf-a359-08666329b832.xlsx / Notes December 2007 4 APPENDIX 2 $C051310 ## Rotary Club of Brechin Charitable Fund SCIO ## Additional analysis (1) Analysis of receipts and payments 1 Donations Unrestricted . Expendable Permanent Total current . funds Restricted funds endowment endowment . Total last period funds funds period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ - - - - - reference 2 Grants Unrestricted Restricted funds Total current Total last period funds period to nearest £ to nearest £ to nearest £ to nearest £ Ivor Butchart (over payment for Rotary Golf event.) P1250 | | 150] MND - Donation Refund - lan Hale (paid twice in error) | 100 | | 100 | reference reference - reference 3 Gross receipts from other charitable activities Unrestricted . Expendable Permanent Total current . funds Restricted funds endowment endowment . Total last period funds funds period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total ==== = 4 Payments relating directly to charitable activities . Expendable Permanent Unrestricted Restricted funds endowment endowment Total current Total last period funds period funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Bonus Ball Competition 4200] [ EL) MIND Goif Event ee | P4182 - - - - - reference error 73ea8bbb-9655-42cf-a359-08666329b832.xlsxAdditional notes (1) December 2007 APPENDIX2 $C051310 ## Additional analysis (2) **----- Start of picture text -----**
5 Breakdown of unrestricted funds
Misc Donations Bonus Ball Small Charity Total Total
and Grants Donations unrestricted unrestricted
funds funds last
period
Receipts
ee Pp
es | PT250
Receipts from fundraising activities Po 2,637 2,637
Gross trading receipts ee ee P|
Rents from land & buildings ee ee P|
Gross receipts from other charitable activities Po Po PF
Sub total 2,637 3,114
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Payments
Gross trading payments | rs
investment management costs SS 00 |
Payments relating directly to charitable activities ee ee ee Pe
Grants and donations a) ee 3,235 3,485
Audit es oe | as
independent examination] [___—25|[_———=«d{_—SsSC—S =|
Legaleoss] ||| SC eS
(Os Pp
Sub total P1200 3,235 4,710
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
Net recelpts
/ (payments) 1,437 3239][__ fF|
Surplus
/(deficit) for year 1,437 g239][ =] Lo]
and purpose of funds
a
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73ea8bbb-9655-42cf-a359-08666329b832.xlsxAdditional notes (2) December 2007 APPENDIX 2 $C051310 ## Rotary Club of Brechin Charitable Fund SCIO ## Additional analysis (3) **----- Start of picture text -----**
6 Breakdown of restricted funds
MND Scotland Brechin Flood Christmas Light Christmas Total restricted Total restricted
Appeal Fund Charity Fund funds funds last
period
Receipts
| ee
Pp ee 5ee 2es
Receipts from fundraising activities || = 20,299 | ee ee2,437/| 1,192| ee23,928
Gross trading receipts | ee |ee |ee
Income from investments other than land and
buildings
Rents from land & buildings Pd
Gross receipts from other charitable activities Cd ee |
Subtotal | __ 20,299 | 2437|{ 1,192| 23,928
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
**----- End of picture text -----**
**----- Start of picture text -----**
Sub total
Payments
Gross trading payments es | rs
investment management costs es | Td
Payments relating directly to charitable activities a tsee |4,152|
Grants and donations [16,150 | 3,000 [19,150
Audit es | oo
independent examination] [| [|
rs
tegalcosts|{ Sd [| [SCS”]
Sub total 20,302 3,000 23,302
Payments relating to asset and investment
movements
Purchases of fixed assets
Purchase of investments
Sub total
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- and purpose of funds - a 73ea8bbb-9655-4 2cf-a359-08666329b832.xlsxAdditional notes (3) December 2007 ## APPENDIX 1 ## OSCR Scottish Charity Regulator | Day | Month | Year| | «Day | Month | Year __| [From | ist [uly [2024 [To | Son June | 2025 Office of the Scottish Charity Regulator ## Names of the charity trustees on date of approval of Trustees’ Annual Report ## Trustee name Office (if any) ote onta (or body) entitled to appoint trustee (if any) **----- Start of picture text -----**
1 | lan McFatridge
2 | Secretary
Bm President
4 | Treasurer
5 MM Vice President
a
i
a GO
GO
a
a
a
a
a
a
a
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**----- End of picture text -----**
1 APPENDIX 1 ## Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) ‘Name=[ates][ acted][if][ not][ for][ whole][ year] Structure, governance and management **----- Start of picture text -----**
||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Type|of governing|document|The|Charity|is|a|Scottish|Charitable|Incorporated|Organisation|(a|SCIO).|It| |was|registered|in|its|current|legal|form|on|1st October|2022.| |Trustee|recruitment|and|appointment|Two new|Trustees|were|appointed|during|the|year.| |Andrew|Edgar|&|Ross|Allison| |Two|Trustees|Resigned.| |Isobel|Luke| |Melvine|Coates| |Objectives|and|activities| |Charitable|purposes|The|prevention|or|relief of poverty”,|“The|advancement|of education”,|“The| |advancement|of|health’,|“The|saving|of|lives”,|“The|advancement|of| |citizenship|or community|development”,|“The|advancement|of the|arts,| |heritage,|culture|or|science”,|“The|advancement|of|public|participation|in| |sport”,|“The|provision|of recreational|facilities,|or the|organisation|of| |recreational|activities,|with|the|object|of|improving|the|conditions|of|life|for| |the|persons|for whom|the|facilities|or|activities|are|primarily|intended”,| |“The|advancement|of environmental|protection|or|improvement”,|“The| |relief of those|in|need|by|reason|of age,|ill|health,|disability,|financial| |hardship|or|other|disadvantage”,|“Any|other purpose|that may|reasonably| |be|regarded|as|analogous|to|any|of the|preceding|purposes"| |Summary|of the|main|activities|During|the|year|the|Rotary|Club|of|Brechin|supported|a|number|of| |in|relation|to|these|objects|initiatives|both|locally|and|nationally|in|line|with|our|charitable|purpose.| |We|had|two|main|campaigns|in|support|of| |°|MND|Scotland| |.|Brechin|Christmas|Appeal| |The MND|Scotland|support was|through|our annual|charity|golf day.|While| |the|club was|active|during|the|festive|period|fundraising|for|both|a|city| |Christmas|light fund|and|also|two|local|charities|Brechin|Buccaneers|and| |JARS|Community|Hub.| **----- End of picture text -----**
2 ## APPENDIX 1 ## Achievements and performance |Summary ofthemain achievements of |2024/25was another busyyearforthe clubwhich seen our4th annual
the charity duringthe financial period | golfevent in aid ofMND Scotland, furtherdevelopmentofourChristmas| |---| |events.| |Early in the yearwe made a payment of£3000 for a further 30 decorating| |vouchers forthe Brechin Flood appeal. There was no further payment| |from our fund, and the club await the final outcome ofthe Council review| |to see what happens with the River Street properties and displaced| |people.| |e
There is currently £9043 left in the fund| |e
The club havea
liability for£2023 ofthat total.| |MND Scotland — Charity GolfDay| |fe)
In May of2025we held our annual Rotary Golfevent at Brechin| |Golfclubwhichwe organised and ran in aid ofMND Scotland. We had| |anothervery successful event.| |fe)
on the daywe had 31 teams anda total of124 golfers take part.| |Thiswas up on our previous event.| |fe)
We also organised an online charityauction to run in parallel to| |the golfday.| |fe)
on the daywe raised £10,482 Net ofcosts| |fe)
the online auction closed in mid-Mayand netted a surplus of| |£5,668| |fe)
Cost associated with holding the eventwere £4,152| |fe)
Total donated toMND Scotland was£16149.79| |Other Charities supported in 2024/25| |e
Rotary Foundation -£550| |e
Don Trust (Defib forJARS Community Hub) - £335| |e
Poppy Scotland —£200| |e
Erskine - £200| |e
Sight Scotland Veterans - £200| |e
Brechin Buccaneers - £750| |e
JARS Community Hub - £750| |e
1st Brechin Guides - £250| |Total cash grants
£3,485 (previous year - £303)| |Total grants forthe yearwere| |MND Scotland - £16,149.79| |Brechin Flood Appeal -£3,000| |Other Cash grants - £3,485| |Totalgrants-£22,634.79| ## Financial review **----- Start of picture text -----**
|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Brief statement|of the|charity’s|policy|Given|our|purpose|and|structure we|only|have|a|requirement|to|donate| |on|reserves|funds we|have|available|to|just and|deserving|causes|and|as|long|as|our| |donations|match|available|funds,|we|have|a|minimum|requirement|for| |cash|reserves.| |Details|of any|deficit|There was|a|small|deficit|this|year|of|(£969.47)|however we|had|sufficient| |reserves|to|absorb|this|small|deficit.| |Donated|facilities|and|services|(if any)|||No donated|facilities|and|or services were|used|during|the year| **----- End of picture text -----**
## APPENDIX 1 ## Other optional information 3 ## The trustees declare that they have approved the trustees’ report above. ## Signed on behalf of the charity’s trustees |Signature(s)||| |---|---|---| |OSCR willaccept||| |digital ortyped||| |Signatures||| |-ee
Position (e.g. Chair) |Vice President||ee| ||Treasurer forthe financial year2024 to|| ||2025.|| 4