Docusign Envelope ID: B0464BAE-FF09-419A-83B3-B29E526E45DE 

**Independent examiner's report on the accounts** 


**Section A                        Independent Examiner’s Report** 

**Report to the trustees/** The Simpson McCreath Trust **members of On accounts for the year** 31 December 2023 **Charity no** 1126805 **ended (if any) Set out on pages** 2 to 8 

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/12/2023** . 

- **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 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. 

**Signed: Date:** 4[th] November 2024 **Name:** Anne Hallowell **Relevant professional** FCA DChA **qualification(s) or body (if any): Address:** UNW LLP Citygate   St James’ Boulevard Newcastle upon Tyne    NE1 4JE 

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Docusign Envelope ID: B0464BAE-FF09-419A-83B3-B29E526E45DE 


## **Trustees' Annual Report for the period** 

Period start date Period end date **1 January 2023 31 December 2023 From** To 

Section A                        Reference and administration details 

**Charity name** The Simpson McCreath Trust 

**Other names charity is known by** 

n/a 

**Registered charity number (if any)** 

1126805 

**Charity's principal address** c/o Simpsons Malt Limited, Tweed Valley Maltings, 

Tweedside Trading Estate, Ord Road, Berwick-upon-Tweed _Postcode TD15 2UZ_ 

## **Names of the charity trustees who manage the charity** 

|1<br>2<br>3<br>4<br>5<br>6<br>7<br>8<br>9<br>10<br>11<br>12<br>13<br>14<br>15<br>16<br>17<br>18<br>19<br>20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**<br>**year**|**Name of person (or body) entitled**<br>**to appoint trustee(if any)**|
|---|---|---|---|---|
||RE Simpson|None||n/a|
||TR McCreath|None||n/a|
||E Simpson|None|From 22 Jan 2024|n/a|
||A McCreath|None|From 22 Jan 2024|n/a|
||S B Simpson|None|To 19 Dec 2023|n/a|
||DR McCreath|None|To 12 Oct 2023|n/a|
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**Names of the trustees for the charity, if any, (for example, any custodian trustees)** 

||**Name**|**Dates acted if not for whole year**|
|---|---|---|
||As above||
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## **Names and addresses of advisers (Optional information)** 

||**Type of adviser**<br>**Name**<br>**Address**|**Type of adviser**<br>**Name**<br>**Address**|**Type of adviser**<br>**Name**<br>**Address**|**Type of adviser**<br>**Name**<br>**Address**|**Type of adviser**<br>**Name**<br>**Address**|
|---|---|---|---|---|---|
|||Accountant||<br>UNW LLP|Citygate, St James’ Boulevard, Newcastle upon Tyne,<br>NE1 4JE|
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||||Lawyer|<br>Muckle LLP|Time Central, 32 Gallowgate, Newcastle upon Tyne, NE1<br>4BF|
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## **Name of chief executive or names of senior staff members (Optional information)** 

## **Section B              Structure, governance and management** 

## **Description of the charity’s trusts** 

- Type of governing document (eg. trust deed, constitution) 

How the charity is constituted 

Trust Deed 

Trust 

- (eg. trust, association, company) 

Trustee selection methods 

Appointed by Trustees 

- (eg. appointed by, elected by) 

## **Additional governance issues (Optional information)** 

You **may choose** to include additional information, where relevant, about: 

None 

- policies and procedures adopted for the induction and training of trustees; 

- the charity’s organisational structure and any wider network with which the charity works; 

- relationship with any related parties; 

- trustees’ consideration of major risks and the system and procedures to manage them. 

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## **Section C                    Objectives and activities** 

The Trustees must apply the income of the Charity in furthering the following objects ("the Objects") which shall be furthered in particular but not exclusively in the area of benefit as described:(a) The advancement of education (b) The promotion of good health (c) The relief of financial hardship **Summary of the objects of the** (d) The promotion of the arts for the public benefit **charity set out in its** (e) To provide or assist in the provision of facilities in the interests of **governing document** social welfare for recreation or other leisure time occupation of individuals who have need of 

such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances, or the public at large, with the object of improving their conditions of life. (f) The promotion of such other charitable purposes as the Trustees in their absolute discretion from time to time determine 

The Simpson McCreath Trust supports a wide variety of organisations within the Borough of Berwick-upon-Tweed, with small donations to adhere to specific objectives. Grants normally range in size between 500 and 5,000. Most grants are made under the general headings of Sports, The Arts, Health & Social Welfare, Education, Community Facilities and the Environment. 

**Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)** 

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## **Additional details of objectives and activities (Optional information)** 

None 

You **may choose** to include further statements, where relevant, about: 

- policy on grantmaking; 

- policy programme related investment; 

- contribution made by volunteers. 

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## **Section D                      Achievements and performance** 

During 2023 8 grants were made ranging from £571 to £5000.  Grants **Summary of the main** totalling £10580 benefitted people with disabilites, £1782 supported a **achievements of the charity** community cinema in a remote village helping to bring people together, **during the year** £4000 went to improving educational provision in schools, £5000 under the heading of sport and recreation, £3000 for improvements to a care home for the elderly and the remaining £3000 to support a feasibility study for a museum in the local community. 

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## **Section E                    Financial review** 

**Brief statement of the charity’s policy on reserves** 

The Charity has no policy and aims to ensure income donations are matched by donation payments after payment of any other costs. Cash assets arise where matched donations occur in different reporting periods 

**Details of any funds materially in deficit** 

None 

## **Further financial review details (Optional information)** 

You **may choose** to include additional information, where relevant about: 

None 

- the charity’s principal sources of funds (including any fundraising); 

- how expenditure has supported the key objectives of the charity; 

- investment policy and objectives including any ethical investment policy adopted. 

## **Section F                     Other optional information** 

None 

## **Section G                    Declaration** 

**The trustees declare that they have approved the trustees’ report above.** 

**Signed on behalf of the charity’s trustees** 

**Signature(s) Full name(s)** Richard E Simpson Timothy R McCreath **Position (eg Secretary, Chair,** Trustee Trustee **etc) Date** 4 November 2024 

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**The Simpson McCreath Trust 1126805 Receipts and payments accounts CC16a For the period 01-Jan-23 31-Dec-23 To from** 

## **Section A Receipts and payments** 

||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**|**Endowment**<br>**funds**||**Total funds**|**Last year**|
|---|---|---|---|---|---|---|---|
||**to the nearest**<br>**£**||**to the nearest £**|**to the nearest £**||**to the nearest £**|**to the nearest £**|
|**A1 Receipts**||||||||
||**-**||**-**|**-**||**-**|**-**|
|Donations|**27,362**||**-**|**-**||**27,362**|**17,150**|
||**-**||**-**|**-**||**-**|**-**|
|**_Sub total_**_(Gross income for_<br>_AR)_|<br>**27,362**||**-**|**-**||**27,362**|**17,150**|
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|**A2 Asset and investment sales,**<br>**(see table).**||||||||
|None|**-**||**-**|**-**||**-**||
||**-**||**-**|**-**||**-**|**-**|
|**_Sub total_**|**-**||**-**|**-**||**-**|**-**|
|||||||||
|**_Total receipts_ **|**27,362**||**-**|**-**||**27,362**|**17,150**|
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|**A3 Payments**||||||||
||**-**||**-**|**-**||**-**|**-**|
|Donations|**36,353**||**-**|**-**||**36,353**|**9,651**|
|Bank charges|**6**||**-**|**-**||**6**|**3**|
||**-**||**-**|**-**||**-**|**-**|
|**_Sub total_ **|**36,359**||**-**|**-**||**36,359**|**9,654**|
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|**A4 Asset and investment**<br>**purchases, (see table)**||||||||
|None|**-**||**-**|**-**||**-**||
||**-**||**-**|**-**||**-**||
|**_Sub total_ **|**-**||**-**|**-**||**-**|**-**|
|||||||||
|**_Totalpayments_ **|**36,359**||**-**|**-**||**36,359**|**9,654**|
|||||||||
|**_Net of receipts/(payments)_**|**-                8,997**||**-**|<br>**-**||**-                8,997**|**7,496**|
|**A5 Transfers between funds**|**-**||**-**|**-**||**-**|**-**|
|**A6 Cash funds lastyear end**|**13,013**||**-**|**-**||**13,013**|**5,517**|
|**_Cash funds thisyear end_**|**4,016**||**-**|<br>**-**||**4,016**|**13,013**|
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## **Section B Statement of assets and liabilities at the end of the period** 

|**Categories**|**Details**|**Details**|**Details**|**Unrestricted**<br>**funds**||**Restricted**<br>**funds**|**Endowment**<br>**funds**|
|---|---|---|---|---|---|---|---|
|||||**to nearest £**||**to nearest £**|**to nearest £**|
|**B1 Cash funds**|Bank account|||**4,016**||**-**|**-**|
|||||**-**||**-**|**-**|
||**_Total cash funds_**|||**4,016**||**-**|**-**|
||(agree balances with receipts and payments<br>account(s))|||OK||OK|OK|
|||||**Unrestricted**<br>**funds**||**Restricted**<br>**funds**|**Endowment**<br>**funds**|
||**Details**|||**to nearest £**||**to nearest £**|**to nearest £**|
|**B2 Other monetary assets**|None|||**-**||**-**|**-**|
|||||**-**||**-**|**-**|
|||||||||
||**Details**|||**Fund to which**<br>**asset belongs**||**Cost (optional)**|**Current value**<br>**(optional)**|
|**B3 Investment assets**|None|||||**-**|**-**|
|||||||**-**|**-**|
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||**Details**|||**Fund to which**<br>**asset belongs**||**Cost (optional)**|**Current value**<br>**(optional)**|
|**B4 Assets retained for the**<br>**charity’s own use**|None|||||**-**|**-**|
|||||||**-**|**-**|
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||**Details**|||**Fund to which**<br>**liability relates**||**Amount due**<br>**(optional)**|**When due**<br>**(optional)**|
|**B5 Liabilities**|None|||||**-**||
|||||||**-**||
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|Signed by one or two trustees on<br>behalf of all the trustees|Signature|||Print Name|||Date of<br>approval|
|||||RE Simpson|||04-Nov-24|
|||||TR McCreath|||04-Nov-24|
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