THE J. F. H. CHARITABLE TRusr ACCOUNTS for the year ended 5th April 2025 Charity Plo. 267902 (England) Recognised Charity No. SC038905 {Scotlandl
THE J. F. IL CHARrrABLE TRUST CONTENTS Page Trllstees, Report Balanee Sheet ststement of Financial Actlviti Not£5 lo the Accounts Independent Examiners Report
THE J. F. H. CHAIUTABLE TRUST TRUSTEFS, REPORT The Tn]stees present their report for the year ended 5th April 2025 Th¢ J. F. EL Chritble Trust is * RegiSted Charity ". Number 267902 (Eng18nd) Number SC038905 (Scoiland) Charity Address: Monteviot Jedburgh Roxburghshire TD8 6UQ The Trustses In the perlod wer¢ #S follows: The Marchioness of Lothian The Marquis of tK>thian (resigned 1st October 2024) Lady Clare Ke Lady Mary K¢rr The Trnst's Advlsors in th¢ period were as folloivs: Bankers: The Royal Bank of Scotland 38 High Street Jedburgh Roxbur8hshi TD8 6DQ Investment Advisors: Schroder & Co. Limited tr&ding &8 Caz¢nove Capital 31 Gresham Street London EC2V 7QA Pog¢ I
TIIE J. F. H. cHARAlLE TRUST TRUSTEES, REPORT ICONTINUEDI StrUctre, Governxnte and MAnagemetst The Trust forni en 25th Jun< 1974 govemd by #Trust Deed. Tr Trust is registered a tharity in toth Eng]and and Scotl8n Recruitinentof trustees is by perstsn contact 8ndcaTh be madt bYtn at4ny titn¢. TTU$tees do not receiv¢ T¢muperation OT expenses foT lit spent c4rryinB out their dutie5. Objtctives #nd Activitie5 The Ttust purpD5es are to apply income kn any such charity or charitlC5 a5 the Trusttts think fit. There is obligation Io retain th¢ capital of the Tnjst fi]nd orany p2rt of il and tkTrustces may at w time spply the C8pitsI orw part of it for chtiriiable puryoses. AdvgTbcern¢nt and perfornintt The total PAid 10 charities in the yeario 5th April 2025 was £2J2012024- £2.8201. The donations are mainly to UK chariti¢s. Donations are given 10 ch2Titits ever a brcdd sCtruM of causes atthe diwrction of the Trustee& DonAtions Rtceived A donation of£90,IJOO was rcitived froni Lavinia Ch1t1b TNSL there were no conditions Ottsch to this donation. A Trustrof LaviniChwit8bkTrust f8mily Jmnter ofthe Trustees Of JFH Chariiable Trust. Publi¢ Btnefil TheT[uees tonfJTm they have regard for the Charity Commission's guidance on public bcnefit. lkney tske the view that the requirernent lo show public bEnefit Is satisfied for aBrnnt-making trust of thts by virtue of th¢ gr8nt5 bEgOlY to UK-TegisteTed d]2rilics. Financial Review The Trustees hayc reviewed sts*ments on pages 3 10 5 dCOnSider (he financia] position of theTrusi as at 5th ApTiI 2025 to b¢ sati5f8rtory. The funds of the dwiry are held primllY in investments as dttsile in Note4 these accounts. A5 at 5th Awil 2025 chuity held reser amounting to £187.419. on inCree of £89.355 on the prior ye8T. Rtserves Beinga small charity withoutth¢ capscity to se 18Tge amounts of funds the Trust 8iTll5 to hold suificient inve5tm¢lll gnd c8sh r¢s¢Tve5 to geDeTate invesbnent incorne which will aibw totsl income to match exdi¢v[e annually? io allow the Trusfs work to continue on a long i¢Thn b85i5.'llie dependenceon dividends to provide ihe bulk of thc income docs bring its own consequences and li 15 actrpted that there will te lean years foT in¢ome w a much Terrelln¢t will bcplacc4J on reserves1o fidth¢T[$ts work L•dy CknT¢ Kerr Datsd 3011212025 Signed oo behalf of th¢ board of Trusttt5 P88e ?
THE J. F. H. CHARITABLE TRUST BALANCE SHEET As At 5th Aprfl 2025 2025 2024 Note FIXED ASSEIS IDve5tments (¥t Market Valuatlonl 180.225 93.455 CURRENT ASSETS CLsh gt Bank Capital Cash PoolDepositAecowit RBS DesIt Account RBS Cuffen¢ Artt 3.365 1.044 2,785 7.194 4,609 TOTALASSETS 187.419 98,064 CURRENT LIABILtTIKS- Payable withiD olle ye*r Creditors TOTAL NET A&8ETS 187,419 9&064 Represented by:_ 2025 2024 UNRESTRICTED FUNDS Income Fd Trust Fund (Capital) 105,622 81,797 18,519 79.545 187,419 98,1164 ldY Clare Kerr D4t¢d Slgntd OD bekajf of the INMrd of TTWtffs
THE J. F. CEIARITABLE TRUST STATEMENf OF RECEIPTS AND PAYMEKrs For theyear ended SthApril 202S Tot1 Ullrtstritttd Futhds 2025 comt Fund Cplt21 Fund 2024 Incoming R¢sour¢¢s Donations Inve51menl incorne Oth¢r itOrne 90,000 403 90.0 5.978 22.380 3,276 5,575 Taf*l lllcorningResour¢es 90,403 5.575 95.978 25,656 R¢¥fj•r¢¢s Eiptthkd C05t of8enerAtin8 fuThds tnv¢5tment MwJo&rTS Fe49 awitabl¢ Activiti<E Payments ioChaTities Bonk Ch8rg¢5 and l]Jtuot Vernte ¢05ts I0dertht Ex4mllJErt F 551 551 488 1520 2.520 2.82 780 780 75 Toral ExEendityJTe 3.300 551 3.851 4.058 Nct lwin&wInC0ingRey{xjrtts b¢foT¢ 8fe[S aross Transfer5 EeTh¥ern fimds 87.103 5,024 92.127 21.598 Net IOuWiiJ]gyIllcotningResour before other tetwised & losses 87.103 5.024 92,127 21,598 GiiThl{Los51 on InVe#entA$s¢ts Realld UnTeIed 1.297 14.0691 1.297 14,0691 17.771 IDetreAstvllleaSt ID Fttnds 87,103 2252 89.355 23.246 Fumdi Brought Forward it 6th April 2024 18,519 79,545 98.064 74.818 Fullds CarriEd FoThard at Sth April I5 105,622 81.797 187.419 98,064
THE J. F. H. CHARITABLE TRUST NOTES TO THE ACCOUNTS A$ #t 5th April 2025 A¢¢ountlDg Polltlt$ Th¢ a¢counlS are PTepor¢d on a weipts end paym¢nts basis. Trustt&g' Remuneratlon & Exptnjes No Trustees reteive any remuneration, expenses or benefrt in kind from the Tru5L Paymeots to ChAritie During theyeAr payments 8re made to tharitable c&uses as decided by the Tru5Ec¢s. In th¢ yw vnd¢r review th¢ Trust Inode numeTOUS donations but Do Individu Ymertt exceeded £150 cxcept as noted b¢low.- World Vision £1.200 Investments 2025 2024 Mark Value M•rktt Value Cost Listed Inve5tmeThts . 329.781 SUTL Charity Sust&inabl¢ Fund 179.965 180.225 89,126 93,455 179,965 180.225 89,126 93,455 Movement in Inve5tment$: Market Value al 6th April 2024 Additions Disposal Proceeds Profit on DispDsa15 Movement in Unreali5ed Investment Gains 93.455 112.250 122.7081 1.297 14.0691 Mth(etValue at 5th April 2025 180.225 Analysis of Net Assets by Fund Capltal FuDd Fund Total Fixed Assets CuTr¢n¢ Assets 180225 4,409 180.225 7.194 2.785 2.785 184,634 187.419 Pdge 5
Independent examiner's report to the trustees of The J.F.H Charlt2ble Trust ('the Trn$É') I report to the charity tnt¢¢$ on my examination ofthe accounts ofthe Trust for the year ended 5 April 2025. Responsibilities and basis of report As the trLe¢S of the TrusL you are responsible for thc preparation of the accounts in accordance with the requirements of the Charities and Trust¢e Invcstment (Scotland) Act 2005 (the '2005 Act,), the Chariti¢s Accounts (Scotland) Regulations 2006 (as amended), and the Charities Act 2011 ('the 2011 Act,). You are satisfi¢d that your chaTity is not Tequired by charity law to be audited and have chosen instead to have an independent examination. I report in rcspect of my examination of the Trust's accounts carried out under section 44 (1) (c) of th¢ 2005 Act and section 145 of th¢ 2011 Act. In carrying out my examination I hav¢ followed the requir¢m¢nts of Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amendcd) and all applicable DirrtÉions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner'y statement I have completed my examination. I confimi that no matters have com¢ to my att¢ntion giving me cause to believe that in any material r&spe¢t: accounting record5 were not kept as required by section 44 (1) (a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amend¢d) and section 130 of th¢ 2011 Act; or 2. the accounts do not accord with those records. and 3. th¢ accounts do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as am¢nded). I have no con¢¢rns and have come across no other matters in connection with th¢ ¢xamination to which attention should be drawn in this report in order to enable a prop¢r understanding of the accounts to be reached. Lucy Dixon FCA Martin and Company 25 St.Thonw Str¢¢t Winchester S025 9HJ (01962 844300) Date 3(J