Docusign Envelope ID: 954F7663-F33B-4364-A2FE-40A91031B603 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** The Simpsons McCreath Trust **On accounts for the year** 31 December 2024 **Charity no** 1126805 **ended (if any) Set out on pages** 2 to 6 (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 31 December 2024. - **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._ **Signed: Date:** 27 October 2025 **Name:** Anne Hallowell ~~Pe~~ **Relevant professional** BSc FCA DChA **qualification(s) or body (if any): Address:** UNW LLP Citygate St James’ Boulevard Newcastle upon Tyne NE1 4JE 1 Docusign Envelope ID: 954F7663-F33B-4364-A2FE-40A91031B603 |**Trustees' Annual Report for theperiod**|**Trustees' Annual Report for theperiod**|**Trustees' Annual Report for theperiod**|**Trustees' Annual Report for theperiod**|**Trustees' Annual Report for theperiod**|**Trustees' Annual Report for theperiod**|**Trustees' Annual Report for theperiod**|**Trustees' Annual Report for theperiod**| |---|---|---|---|---|---|---|---| |**From**|Period start date|||**To**|Period end date||| ||**1**|**January**|**2024**||**31**|**December**|**2024**| ## Section A Reference and administration details **Charity name** The Simpson McCreath Trust **Other names charity is known by** n/a |**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---| |1 RE Simpson|None||n/a| |2 TR McCreath|None||n/a| |3 E Simpson|None|From 22 Jan 2024|n/a| |4 A McCreath|None|From 22 Jan 2024|n/a| |5|||| |6|||| |7|||| |8|||| |9|||| |10|||| |11|||| |12|||| |13|||| |14|||| |15|||| |16|||| |17|||| |18|||| |19
~~po~~|~~po~~||| |20
~~po~~|~~po~~||| ## **Names of the trustees for the charity, if any, (for example, any custodian trustees)** |**Name**|**Dates acted if not for whole year**| |---|---| |As above|| 2 Docusign Envelope ID: 954F7663-F33B-4364-A2FE-40A91031B603 ## **Names and addresses of advisers (Optional information)** **Type of adviser Name Address** ## **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 Trust Deed (eg. trust deed, constitution) How the charity is constituted 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. ## **Section C Objectives and activities** **Summary of the objects of the charity set out in its governing document** 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 (d) The promotion of the arts for the public benefit 3 Docusign Envelope ID: 954F7663-F33B-4364-A2FE-40A91031B603 (e) To provide or assist in the provision of facilities in the interests of 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 **Summary of the main** The Simpson McCreath Trust supports a wide variety of organisations **activities undertaken for the** within the Borough of Berwick-upon-Tweed and communities close to our operational and storage sites, with small donations to adhere to specific **public benefit in relation to these objects (include within** objectives. Grants normally range in size between 500 and 5,000. Most **this section the statutory** grants are made under the general headings of Sports, The Arts, Health **declaration that trustees have** & Social Welfare, Education, Community Facilities and the Environment. **had regard to the guidance issued by the Charity Commission on public benefit)** ## **Additional details of objectives and activities (Optional information)** You **may choose** to include None further statements, where relevant, about: - policy on grantmaking; - policy programme related investment; - contribution made by volunteers. ## Section D Achievements and performance **Summary of the main achievements of the charity during the year** During 2024 Grants totalling £44950 were made. Grants ranged in size from £2,000 to £10,000. £7,000 went to improving education provision and activity in schools. £22,950 went under the heading of sport and recreation, £5,000 for improvements to a community hall and the largest £10,000 went towards a learning and changing facility for local fire cadets. 4 Docusign Envelope ID: 954F7663-F33B-4364-A2FE-40A91031B603 ## **Section E Financial review** ~~ee~~ **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** None **in deficit** ## **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. ## ~~ee~~ **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)** ~~Simpson | tin~~ **Full name(s)** Richard E Simpson Timothy R McCreath **Position (eg Secretary, Chair,** Trustee Trustee **etc)** ~~—~~ **Date** 27 October 2025 5 Docusign Envelope ID: 954F7663-F33B-4364-A2FE-40A91031B603 ## **The Simpson McCreath Trust 1126805 Receipts and payments accounts CC16a** ~~i_—:~~ **For the period 01-Jan-24 To 31-Dec-24 from** ~~Ps~~ **Section A Receipts and payments** ||**Unrestricted**
**funds**
**Restricted**
**funds**|**Unrestricted**
**funds**
**Restricted**
**funds**|**Restricted**|**Endowment**
**funds**|**Total funds**||**Last year**|| |---|---|---|---|---|---|---|---|---| ||**to the nearest**
**£**
**to the nearest £**|**to the nearest £**|**to the nearest £**|**to the nearest £**|**to the nearest £**||**to the nearest £**|| |**A1 Receipts**||||||||| ||**-**
**-**|**-**|**-**|**-**|**-**||**-**|| |Donations|**44,950**
**-**|**-**|**-**|**-**|**44,950**||**27,362**|| ||**-**
**-**|**-**|**-**|**-**|**-**||**-**|| |**_Sub total_**_(Gross income for_
_AR)_|_(Gross income for_
**44,950**
**-**|**-**|**-**|**-**|**44,950**||**27,362**|| |||||||||| |**A2 Asset and investment sales,**
**(see table).**
None
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**
**-**
~~————~~||||||||| |**_Total receipts_ **|**44,950**
**-**
**-**
**44,950**
~~foRb~~
~~0~~
~~0~~||||||**27,362**
~~|~~|| |**A3 Payments**||||||||| ||**-**
**-**|**-**|**-**|**-**|**-**||**-**|| |Donations|**44,950**
**-**|**-**|**-**|**-**|**44,950**||**36,353**|| |Bank charges|**1**
**-**|**-**|**-**|**-**|**1**||**6**|| |other|**2,364**
**-**|**-**|**-**|**-**|**2,364**||**-**|| |**_Sub total_ **|**47,315**
**-**|**-**|**-**|**-**|**47,315**||**36,359**|| |||||||||| |**A4 Asset and investment**
**purchases, (see table)**
None
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**
**-**
~~—e~~||||||||| |**_Totalpayments_ **
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds lastyear end**
**_Cash funds thisyear end_**|**47,315**
**-**
**-**
**47,315**
**36,359**
**- 2,365**
**-**
**- - 2,365**
**- 8,997**
**-**
**- -**
**-**
**-**
**4,016**
**- -**
**4,016**
**13,013**
**1,651**
**-**
**- 1,651**
**4,016**
~~Co~~
~~CL EE~~
~~===~~
~~SE~~|||||||| |||||||||| |**Section B Statement of assets and liabilities at the end of the period**
~~Ps~~||||||||| |**Categories**
**B1 Cash funds**|Bank account
**_Total cash funds_**
(agree balances with receipts and payments
**Details**
~~——= ~~|||**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**to nearest £**
**to nearest £**
**to nearest £**
**1,651**
**-**
**-**
**-**
**-**
**-**
**1,651**
**-**
**-**
**_Total cash funds_**
(agree balances with receipts and payments
~~Sees~~||||| |||account(s))||OK|OK||OK|| |||||**Unrestricted**|**Restricted**||**Endowment**|| |||||**funds**|**funds**||**funds**|| ||**Details**|||**to nearest £**|**to nearest £**||**to nearest £**|| |**B2 Other monetary assets**|None
~~[a~~|||**-**
**-**
~~FE~~|**-**
**-**
**-**
**-**
~~[FE~~
~~E/E~~|||| |**B3 Investment assets**|**Details**
None
~~[J~~|||**Fund to which**
**asset belongs**
~~FJ~~|**Cost (optional)**
**-**
**-**
~~Ef ~~||**Current value**
**(optional)**
**-**
**-**
~~EF~~|| |**B4 Assets retained for the**
**charity’s own use**|**Details**
None
~~[J~~|||**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
~~Ff fF~~
~~] ~~|||**Current value**
**(optional)**
**-**
**-**
~~F-~~|| |||||**Fund to which**|**Amount due**||**When due**|| ||**Details**|||**liability relates**|**(optional)**||**(optional)**|| |Signed by one or two trustees on
behalf of all the trustees
**B5 Liabilities**|**-**
**-**
Date of
approval
Signature
Print Name
None
~~Er~~|||||||| |||||RE Simpson|||27-Oct-25|| |||||TR McCreath||||| ||||||||27-Oct-25|| 6