| Section A Receipts and payments Unrestricted funds Restricted funds Endowment funds Total funds Last year CC16a 06/04/2024 18/02/2025 1115739 John Henderson Mcgregor Charitable Trust Receipts andpayments accounts Period start date Period end date To For the period from ~~__~~ |
|
|---|---|
| to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ |
|
| A1 Receipts | |
| Income from investments 28,679 28,679 Income from Interest 274 - 274 - - - - - - Sub total(Gross income for AR) 28,953 - - 28,953 - ~~==== = Ee=~~ |
|
| A2 Asset and investment sales, (see table). Sale of investments - - 284,944 284,944 - - - - - Sub total - - 284,944 284,944 - Total receipts 28,953 - 284,944 313,898 20,831 ~~=See==~~ |
|
| A3 Payments | |
| Charitable Payments 9,798 - - 9,798 Investment Management Fees - - 7,911 7,911 - Trust administration fees 5,637 - - 5,637 Sub total 15,435 - 7,911 23,346 - ~~SSESSS~~ |
|
| A4 Asset and investment purchases, (see table) Investmentpurchases - 283,084 283,084 - - - - Sub total - - 283,084 283,084 - Total payments 15,435 - 290,996 306,430 36,193 ~~===~~ |
|
| Net of receipts/(payments) 13,518 - - 6,051 7,467 - 15,362 A5 Transfers between funds - 2,593 2,593 - - A6 Cash funds last year end 5,916 8,922 14,838 Cash funds this year end 16,842 - 5,463 22,306 14,838 ~~—SESE~~ |
CCXX R1 accounts (SS)
1
Section B Statement of assets and liabilities at the end of the period
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets |
Signature Capital account Income account Details Total cash funds (agree balances with receipts and payments account(s)) Details Details Investment portfolio Details Details |
Unrestricted funds Restricted funds to nearest £ to nearest £ - - 16,842 - - - 16,842 - OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) Endowment - - - - - Fund to which asset belongs Cost (optional) - - - - - - - - - Fund to which liability relates Amount due (optional) - - - - Print Name Chris Thurlow on behalf of Ludlow Trust Company (Southampton)Ltd |
Endowment funds to nearest £ |
|
|---|---|---|---|---|
| 5,463 | ||||
| - | ||||
| - | ||||
| 5,463 | ||||
| OK | ||||
| Endowment funds to nearest £ |
||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| Current value (optional) |
||||
| 1,059,523 | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| Current value (optional) |
||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| - | ||||
| When due (optional) |
||||
| Date of approval |
||||
| Chris Thurlow on behalf of Ludlow Trust Company (Southampton)Ltd |
17/12/2025 | |||
| C | ~~hris Thurlow (Dec 17, 2025 12:49:12 GMT)~~ | |||
CCXX R2 accounts (SS)
2
Trustees’ Annual Report for the period
From 06/04/2024 To 18/02/2025
Charity name: John Henderson Mcgregor Charitable Trust Charity registration number: 1115739
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The Trustees shall hold the capital and income of the Trust Fund upon trust to apply the income and all or such part or parts of the capital at such time or times and in such manner to or for the benefit of such exclusively charitable objects and purposes in any part of the world as the Trustees may in their absolute discretion think fit. The Trustees will take into account the will which requests that consideration be given to benefit Barnardo's and any other children's charity. |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
In furtherance of the charity’s objects for the public benefit the trustees provide grants |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | In determining the charity’s activities, the trustees have had regard to the Charity Commission’s guidance on public benefit |
| Additional information (optional) You may choose to include further statements where relevant about: |
Additional information (optional) You may choose to include further statements where relevant about: |
Additional information (optional) You may choose to include further statements where relevant about: |
|---|---|---|
| SORP reference | ||
| Policy on grant making | Para 1.38 | |
| Policy on social investment including program related investment |
Para 1.38 | |
| Contribution made by volunteers |
Para 1.38 | |
| Other |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | Grants totalling £9,798 were distributed in the period. Sums of £1,633 were paid to the following recipients: - Childhood Tumour Trust - Emily’s Star - Hulland East Yorkshire - Sailors Children’s Society - Youth Aspire Connect - Barnardo’s |
Additional information (optional) You may choose to include further statements where relevant about: Achievements against objectives set Para 1.41
| Performance of fundraising activities against objectives set |
Para 1.41 | |
|---|---|---|
| Investment performance against objectives |
Para 1.41 | |
| Other |
Financial Review
| Review of the charity’s financial position at the end of the period |
Para 1.21 | At the end of the reporting period the charity had free reserves of £16,842 (2024: £5,916). In addition to the free reserves the charity has bank balances of £5,463 (2024: £8,922) and investments valued at £1,059,523 within the expendable endowment fund which can be released to support the activities of the charity. |
|---|---|---|
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | The Trustees pursue a policy of maintaining a free reserve available to be spent in the furtherance of the charity’s objectives as well as covering future needs, opportunities, contingencies and risks. |
| Amount of reserves held | Para 1.22 | |
| Reasons for holding zero reserves |
Para 1.22 | |
| Details of fund materially in deficit |
Para 1.24 | |
| Explanation of any uncertainties about the |
Para 1.23 |
charity continuing as a going concern Additional information (optional) You may choose to include further statements where relevant about: The charity’s principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Expendable endowment funds are those which are required to be invested to produce Other income, but which may be transferred to unrestricted funds at the discretion of the trustees in order that they may be expended in furtherance of the charity’s objectives. Unrestricted income funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document | Para 1.25 | Will dated 23/07/2002 |
| How is the charity constituted? |
Para 1.25 | Trust |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Trustees are appointed by the existing trustees. |
Additional information (optional) You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | |
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | No trustee received any remuneration or was reimbursed any expenses in the year under review. |
HSBC Trust Company (UK) Limited was paid £13,548 for trust administration services and investment management sevices during the year under review. These fees are authorised under clause 3 of the trust deed. Other
Reference and Administrative details
| Charity name | John Henderson Mcgregor Charitable Trust |
|---|---|
| Other name the charity uses | |
| Registered charity number | 1115739 |
| Charity’s principal address | Ludlow Trust Co Ltd Tower Wharf Cheese Lane BRISTOL BS2 0JJ |
Names of the charity trustees who manage the charity
| 1 2 3 4 |
Trustee name | Office (if any) | Dates acted if not for whole year |
Name of person (or body) entitled to appoint trustee (if any) |
|---|---|---|---|---|
LUDLOW TRUST COMPANY (SOUTHAMPTON) LTD |
||||
– Corporate trustees names of the directors at the date the report was approved
Director name Gary St John Collins Walter Duncan Coxon Christopher Ian Thurlow Matthew John Wickers
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
| Type of adviser | Name Address |
Name Address |
|---|---|---|
| Investment Managers | HSBC UK Bank plc | 1 Centenary Square, Birmingham, B1 1HQ |
| Bankers | HSBC UK Bank plc | 1 Centenary Square, Birmingham, B1 1HQ |
| Accountants | Charter Tax Consulting Limited |
8th Floor, Southampton Street, WC2R 0LR |
Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Chris Thurlow (Dec 17, 2025 12:49:12 GMT) Full name(s) Chris Thurlow on behalf of Ludlow Trust Company (Southampton) Ltd Position (eg Secretary, Chair, etc) Date 17/12/2025
2025-12-17JHendersonMcGregorCT-ReceiptsA ndPayments
Final Audit Report
2025-12-17
Created: 2025-12-17 By: Marta Kurpickaja (marta.kurpickaja@ludlowtrust.com) Status: Signed Transaction ID: CBJCHBCAABAAgFNn9ONpGA6eCJa6Bk_ou4fAnRCwJ84C
"2025-12-17JHendersonMcGregorCT-ReceiptsAndPayments" H istory
- Document created by Marta Kurpickaja (marta.kurpickaja@ludlowtrust.com)
2025-12-17 - 12:38:31 PM GMT
Document emailed to Chris Thurlow (chris.thurlow@ludlowtrust.com) for signature
2025-12-17 - 12:38:37 PM GMT
Email viewed by Chris Thurlow (chris.thurlow@ludlowtrust.com) 2025-12-17 - 12:48:58 PM GMT
- Document e-signed by Chris Thurlow (chris.thurlow@ludlowtrust.com)
Signature Date: 2025-12-17 - 12:49:12 PM GMT - Time Source: server
Agreement completed.
2025-12-17 - 12:49:12 PM GMT
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of John Henderson McGregor Charitable Trust On accounts for the year 18 February 2025 Charity no 1115739 ended (if any) Set out on pages Financial statements page 1-2 Trustee report page 3-13 (remember to include the page numbers of additional sheets)
-
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 18/01/2025.
-
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
Date: 17/12/2025
Signed: Name: Ian Rodd ~~Cs~~ Relevant professional BSc FCA FCCA qualification(s) or body (if any): Address: TC Group 10 Bridge Street, Christchurch Dorset BH23 1EF
October 2018
1
IER
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
October 2018
2
IER