2024-01-31-accounts - The Gordon Fraser Charitable Trust

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`fortheyearended31January2024`
		`Expendable`	`Unrestricted`	`2024`	`2023`
		`Endowment`	`Income`
	`Notes`	`Funds`	`Funds`	`Total`	`Total`
		`£`	`£`	`£`	`£`
`Incomeandendowmentsfrom`
`Investmentincome`	`3`	`-`	`88,140.51`	`88,140.51`	`83,573`
`Taxrecoverableoninvestmentincome`	`8`	`-`	`1,194.04`	`1,194.04`	`1,137`
`Taxrepaymentsupplement`		`-`	`3.20`	`3.20`	`a`
`Totalincomeandendowments`		`-`	`89,337.75`	`89,337.75`	`84,710`
`Expenditureon`
`Costsofraisingfunds`
`Investmentmanagementcosts`	`4`	`22,229.33`	`-`	`22,229.33`	`22,436`
`Charitableactivities`	`5`	`-`	`206,895.48`	`206,895.48`	`199,210`
`Totalexpenditure`		`22,229.33`	`206,895.48`	`229,124.81`	`221,646`
`Netgains/(losses)oninvestments`	`7`	`165,342.94`	`-`	`165,342.94`	`(139,820)`
`NetIncome/(expenditure)`		`143,113.61`	`(117,557.73)`	`25,555.88`	`(276,756)`
`Transferredfromendowmentfor`
`distribution`	`6`	`(117,557.73)`	`117,557.73`	`-`	`a`
`NetMovementinFunds`		`25,555.88`	`-`	`25,555.88`	`(276,756)`
`Reconciliationoffunds`
`Totalfundsbroughtforward`	`11`	`4,210,554.80`	`-`	`4,210,554.80`	`4,487,311`
`Totalfundscarriedforward`		`4,236,110.68`	`-`	`4,236,110.68`	`4,210,555`

`3.`	`Investmentincome`	`2024`	`2023`
		`£`	`£`
	`Dividends`	`87,134.94`	`83,551`
	`Depositinterest`	`1,005.57`	`22`
		`88,140.51`	`83,573`
`4.`	`Costofraisingfunds`	`2024`	`2023`
		`£`	`£`
	`Investmentmanagementcosts`
	`Investmentmanagementcharges`	`22,229.33`	`22,436`
	`Theinvestmentmanagementcostsareallattributabletotheendowmentfunds.`
`5.`	`Charitableactivities`	`2024`	`2023`
		`£`	`£`
	`Charitableactivities`	`206,895.48`	`199,210`
	`Thebreakdownofcharitableactivitiesisasfollow:`
		`2024`	`2023`
		`£`	`5`
	`Grants- seepages13,14and15`	`170,000.00`	`165,000`

`Thecharityundertakesitscharitableactivitiesthroughgrantmakingandawardedgrantsto`	`Thecharityundertakesitscharitableactivitiesthroughgrantmakingandawardedgrantsto`
`98institutionsofvariouscategoriesinfurtheranceofitscharitableactivities.`
`Analysisofcharitableexpenditure` `:`
`Governancecosts`	`2024`	`2023`
	`£`	`£`
`Unrestrictedincomefunds`
`Accountant'scharges`	`9,606.00`	`10,950`
`Independentexaminationfees`	`2,184.00`	`2,100`
`Assessor'sfees`	`24,572.93`	`20,699`
`Bankcharges`	`14.00`	`13`
	`36,376.93`	`33,762`

`Charitableactivitiescontinued`	`2024`	`2023`
	`£`	`E`
`Administrationcosts`
`Websitecharges`	`391.80`	`392`
`Stationerycosts`	`126.75`	`56`
	`518.55`	`448`
`TotalCharitableactivities`	`206,895.48`	`199,210`

`7.`	`Fixedassetinvestments`	`2024`	`2023`
		`£`	`£`
	`Marketvalueat31January2023`	`4,147,855.00`	`4,396,823`
	`Additions`	`549,665.04`	`565,466`
	`Disposals`	`(735,173.08)`	`(674,614)`
	`Netrealisedandunrealisedinvestmentgains/(losses)`	`168,573.00`	`(139,820)`
	`Marketvalueat31January2024`	`4,130,919.96`	`4,147,855`
	`Historicalcostat31January2024`	`3,476,963`	`3,610,972`
`8.`	`Incometaxrecoverable`	`2024`	`2023`
		`£`	`£`
	`Balanceat1 February2023`	`1,136.77`	`823`
	`Receivedduringtheyear`	`(1,136.77)`	`(823)`
	`Taxrecoverableoninvestmentincome`	`1,194.04`	`1,137`
		`1,194.04`	`1,137`
`9.`	`Liabilities:Amountfallingduewithinoneyear`	`2024`	`2023`
		`£`	`£`
	`Accountancyfees`	`3,480.00`	`4,650`
	`Secretarialfees`	`i`	`15`
		`3,480.00`	`4,665`

`Analysisofnetassetsbetweenfunds`		`2024`		`2023`
	`Fixed`	`NetCurrent`
	`Assets`	`Assets`	`Total`	`Total`
		`£`	`£`	`£`
`ExpendableEndowmentFunds`	`4,130,919.96`	`-`	`4,130,919.96`	`4,147,855`
`UnrestrictedFunds`	`105,190.72`	`-`	`105,190.72`	`62,500`
	`4,236,110.68`	`-`	`4,236,110.68`	`4,210,355`

`Comparativefundsplit`
		`Expendable`	`Unrestricted`
		`Endowment`	`Income`	`Total`
	`Notes`	`Funds`	`Funds`	`Funds`
		`2023`	`2023`	`2023`
		`£`	`£`	`£`
`Incomeandendowmentsfrom`
`Investmentincome`	`3`	`-`	`83,573`	`83,573`
`Taxrecoverableoninvestmentincome`	`eo`	`-`	`1,137`	`1,137`
`Taxrepaymentsupplement`
`Totalincomeandendowments`		`:`	`84,710`	`84,710`
`Expenditureon`
`Costsofraisingfunds`
`Investmentmanagementcosts`	`4`	`22,436`	`-`	`22,436`
`Charitableactivities`	`5`	`-`	`199,210`	`199,210`
`Totalexpenditure`		`22,436`	`199,210`	`221,646`
`Netgains/(losses)oninvestments`	`7`	`(139,820)`	`-`	`(139,820)`
`NetIncome/(expenditure)`		`(162,256)`	`(114,500)`	`(276,756)`
`Transferredfromendowmentfor`
`distribution`		`(114,500)`	`114,500`	`-`
`NetMovementinFunds`		`(276,756)`	`-`	`(276,756)`
`Reconciliationoffunds`
`Totalfundsbroughtforward`		`4,487,311`	`-`	`4,487,311`
`Totalfundscarriedforward`		`4,210,555`	`-`	`4,210,555`

	`€`
`AmmaBirthCompanions`	`1,000.00`
`ArtlinkCentralLimited`	`7,000.00`
`Ataxia-TelangiectasiaSociety`	`500.00`
`BeeslackAllStarsDisabledSportsClub`	`1,500.00`
`BipolarUK`	`1,800.00`
`BordersBookFestival`	`3,500.00`
`CairnsCounselling`	`1,500.00`
`CarnwadricWINProject`	`1,500.00`
`CavellNurse'sTrust`	`1,000.00`
`Cerebra`	`1,300.00`
`CharlieHouse`	`1,500.00`
`Children1st`	`1,000.00`
`Children'sClassicConcerts`	`1,000.00`
`Children'sHospitalPyjamas`	`2,000.00`
`ClownsintheSky`	`1,000.00`
`DisastersEmergencyCommittee`	`10,000.00`
`DogsforAutism`	`1,500.00`
`DundeeFCCommunityTrust`	`1,400.00`
`DundeeIndustrialHeritageLtd`	`2,500.00`
`DundeeTherapyGarden`	`2,500.00`
`EastNeukFestival`	`1,500.00`
`EdinburghCityMission`	`1,500.00`
`EdinburghInternationalBookFestival`	`1,100.00`
`EildonWestYouthHub`	`1,500.00`
`ERIC,TheChildren'sBowelandBladderCharity`	`1,000.00`
`GarvaldEdinburgh`	`1,000.00`
`GeezaBreak`	`1,380.00`
`HarbourCounsellingServiceLtd`	`1,500.00`
`Hearts& Minds`	`2,050.00`
`HelmTraining`	`1,750.00`
`HELPAppeal,CountyAirAmbulanceTrust`	`1,000.00`
`HorsecrossArtsLtd`	`1,500.00`
`ImpactArts`	`1,000.00`
`LeightonLibraryTrust`	`2,500.00`
`LeuchieHouse`	`1,000.00`
`LightUpLearning`	`1,100.00`
`Loudn Proud`	`1,500.00`
`LoveMusicProductions`	`2,500.00`
`Maggie'sHighlands`	`1,000.00`
`MarineConservationSociety`	`500.00`
`Micropthalmia,AnopthalmiaandColobomaSupport`	`1,000.00`
`MoveOn`	`2,000.00`
`MovementParkSCIO`	`1,500.00`
`MuchallsVillageAssociation`	`1,500.00`
`MultipleSclerosisSocietyScotland`	`1,000.00`
`Music4U`	`1,000.00`
`Musicrange`	`1,500.00`
	`82,380.00`

`earended31January2024`
`Broughtforward`	`£` `82,380.00`
`Parkinson'sDiseaseSocietyoftheUnitedKingdom` `PerthFestivaloftheArts` `Plantlife` `PlayMidlothian` `ReviveMSSupport` `RockSolidDundee` `RoyalBritishLegionIndustries` `RoyalLyceumTheatreCoLtd` `RoyalScottishNationalOrchestra` `ScottishActionforMentalHealth` `ScottishBallet` `ScottishHuntington'sAssociation` `ScottishJewishHeritageCentre` `ScottishOpera` `SeamabLearningandCareServices` `ShelterScotland` `SistemaScotland` `SmartWorksEdinburgh` `SSAFA,theArmedForcesCharity` `StAndrew'sClinicsforChildren` `StMary'sMusicSchool` `StartUpStirlingCo` `StillsCentreforPhotography` `SunshineWishesChildren'sCharity` `SupportforFamilies` `TeenageCancerTrust` `TheAberlourChildCareTrust` `TheBirchvalePlayers` `TheEdinburghInternationalFestivalSociety` `TheEdwardBarnsleyEducationalTrust` `TheGlasgowBarons` `TheMoraySociety` `TheNationalYouthChoirofScotland` `TheNorthEastofScotlandMusicSchool` `TheOutwardBoundTrust` `ThePrisonersofConscienceAppealFund` `TheRosslynChapelTrust` `TheRoyalSocietyfortheProtectionofBirds` `TheYard` `TireeandCollGaelicPartnership` `VentureTrust` `VicsintheCommunity`	`1,000.00` `1,500.00` `1,000.00` `1,000.00` `1,000.00` `1,500.00` `1,500.00` `1,400.00` `4,500.00` `1,500.00` `3,500.00` `500.00` `2,000.00` `4,000.00` `2,500.00` `1,000.00` `4,000.00` `2,000.00` `1,000.00` `2,000.00` `2,000.00` `2,000.00` `2,000.00` `1,500.00` `2,000.00` `1,070.00` `1,500.00` `1,000.00` `3,500.00` `1,500.00` `1,500.00` `2,500.00` `4,000.00` `1,500.00` `1,850.00` `3,000.00` `900.00` `1,000.00` `1,000.00` `650.00` `1,500.00` `_1,250.00`
	`159,500.00`

`arended31January2024`
`Broughtforward`	`£` `159,500.00`
`VisibilityScotland` `WaverleyCare`	`500.00` `2,500.00`
`WaverleySteamNavigationCo.Ltd`	`1,000.00`
`WestCoastCrashWheelchairRugby`	`1,000.00`
`WestLothianCouncil`	`1,500.00`
`WhaleandDolphinConservationSociety`	`1,000.00`
`WingsforWarriors`	`1,000.00`
`WithKids` `WorldWildlifeFund`	`1,000.00` `1,000.00`
	`170,000.00`

`aANOahwWhnh` `=`	`.Health(28)` `.Education(9)` `.YouthWork(12)` `.Religion(3)` `.ReliefofPoverty(6)` `.AnimalWelfare(4)` `.Arts/theatre(27)` `.Other(9)`	`£` `34,620.00` `15,350.00` `16,630.00` `5,500.00` `8,900.00` `3,500.00` `62,500.00` `23,000.00`
		`170,000.00`