## The 

## Lorimer Trust 

## Financial Accounts 

## For 

## Year ended 31*t December 2025 

_ Registered as a charity number NI102135 

## The Lorimer Trust 

## Receipts and Payments Account Year Ended 31%t December 2025 


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||||||||
|---|---|---|---|---|---|---|
|Total|Funds|
|2025|2024|
|£|£|
|Incoming|Resources|
|Investment|Income|62,832|22,470|
|Resources|Expended|
|Charitable|Donations|29,450|35,100|
|Scrutineer’s|Fee|300|300|
|Investment|Management|15,364|14,576|
|45,114|49,976|
|Net|Incoming|Resources|for the Year|17,718|2,494|
|Realised|Gains|on|disposal|of Investment|158,518|112,156|
|Net Income for the Year|176,236|114,650|

**----- End of picture text -----**<br>


| 

## The Lorimer Trust 

## Balance Sheet as at 31% December 2025 

||2025|2024|
|---|---|---|
||£|£|
|Fixed Assets|||
|Equity Investments|||
|Quoted|3,684,877|3,410,513|
|Unquoted|700|700|
||3,685,577|3,411,213|
|Current Assets|||
|Broker Capital Account|4,509|58,421|
|Broker Income Account|13,374|11,545|
|Bank Current Account|30,696|4,455|
||48,579|74,421|
|NetAssets|3,734,156|3,485,634|



## Fixed Assets 

## Current Assets 

## Funds 

## Unrestricted Funds 


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Capital Funds 575,100 575,100<br>Revenue Funds 3,159,056 2,910,534<br>Funds 3,734,156 3,485,634<br>**----- End of picture text -----**<br>


## Total Funds 

Certified to be a true,record of the transactions relating to The Lorimer aSe 31st December 2025. hanwtk Sens ir Desmond Lorimer aa——— S.P.Crowe ers K.A.Feeney 

## The Lorimer Trust 

# Notes to the Receipts and Payments Account Year to 315t December 2025 

## 1 Accounting Policies 

## Basis of Accounting 

The Receipts and Payments Account has been prepared in Accordance with the Statement of Recommended Practice. Accounting and Reporting by Charities (Charities SORP). 

## Income 

The only income of the Trust is investment income. 

## Expenditure 

Resources Expended is confined to three items. The first being Charitable Donations to Charities registered in the United Kingdom in accordance with the objects of the Trust. The second being the management fees payable to the investment managers responsible for the administration of the Trust’ s investment portfolio. The third is the scrutineer’s fee. All other incidental expenditure is met by the Trustees personally. 

) 

## Investments 

Listed investments are stated at market value, on the basis of the middle market price at the close of business on 31st December 2025. Whilst the day to day management of the portfolio is carried out by the investment managers the ultimate control and responsibility rests with the Trustees. Unlisted equity investments are stated at fair value and all realised Gains and losses are reported through the Receipts and Payments Account. 

## Cash at Bank 

Cash at Bank is entirely on Current Account and available on call. 

Cash at Brokers represents cash awaiting investment or remittance to the Trust. 

## 2. Cost of Charitable Activities by Activity Type 

All donations are made to Charities falling within the undernoted activity types:- 

||£|
|---|---|
|Health and Disability|13,750|
|International Appeals from UK Charities||
|for relief of distress and poverty.|8,000|
|Youth and Homeless|4,500|
|Religion and religious tolerance|3,500|
||£29,750|



## 3. Total Funds 

||2025|2024|
|---|---|---|
||£|£|
|Net Income for the year|176,236|114,650|
|Gains on revaluation|||
|ofInvestments.|72,286|147,350|
||248,522|262,000|
|Total funds brought forward|2,910,534|2,648,534|
|TotalFundscarriedforward|3,159,056|2,910,534|