## THE RB CAMERON FOUNDATION 

## STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) 

## For the period ended 31 August 2025 

||Note|Unrestricted|Restricted|Total Funds|Total Funds|
|---|---|---|---|---|---|
|||Funds|Funds|2025|2024|
|||£|£|£|£|
|Income and Endowments from:||||||
|Donations and legacies|2|-|-|-|-|
|Total||ee||||
|Expenditure on:||||||
|Charitable activities|3|-|-|-|.|
|Total||.|.|*|a|
|Net Income/(expenditure)||-|-|-|-|
|Transfers between funds||-|.|-|.|
|Net movement in funds||-|-|-|-|
|Reconciliation of funds:||||||
|Total funds brought forward|4|-|“|-|-|
|Totalfundscarriedforward||=|&|g|“|



4 

## THE RB CAMERON FOUNDATION 

## STATEMENT OF ASSETS AND LIABILITIES 

As at 31 August 2025 

## 1. Fixed Assets 

There are no fixed assets held by the charity. 

## 2. Investments 

There are no investments held by the charity. 

## 3. Amounts owed 

At the end of the period the following amounts were owed to the charity 


**----- Start of picture text -----**<br>
2025 2024<br>£ £<br>Gift Aid - -<br>4. Cash and bank balances<br>2025 2024<br>£ £<br>Current Account = =<br>5. Amounts owed<br>2025 2024<br>£ £<br>Accountancy : 2<br>**----- End of picture text -----**<br>


Approved by the trustees at a meeting on 27 November 2025 and signed on its behalf by 

Q Clea ww CQoQO of s. 

Adrain Cameron 

Trustee 

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## THE RB CAMERON FOUNDATION 

## NOTES TO THE ACCOUNTS 

31 August 2025 

## 1. ACCOUNTING POLICIES 

## BASIS OF FINANCIAL STATEMENTS 

As the total income of the charity is less than £250,000 the charity has elected in accordance with the provisions in The Charities Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis. 

## FUND ACCOUNTING 

Endowment funds are funds, the capital of which must be retained either permanently or at the charity’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. 

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average basis. 

Unrestricted funds are income funds which are to be spent on the charity’s general purposes. Designated funds are general funds set aside by the charity for use in the future. 

## 2. DONATIONS 


**----- Start of picture text -----**<br>
Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024<br>£ £ £ £<br>Donations - - = .<br>Gift Aid - * = =<br>**----- End of picture text -----**<br>


3. CHARITABLE ACTIVITES 


**----- Start of picture text -----**<br>
Unrestricted Funds Restricted Funds Total Funds 2025 Total Funds 2024<br>£ £ £ £<br>Charitable running expenses - - - -<br>**----- End of picture text -----**<br>


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## THE RB CAMERON FOUNDATION 

NOTES TO THE ACCOUNTS (Cont’d) 


**----- Start of picture text -----**<br>
4. FUND BALANCES<br>(i) Unrestricted Funds<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
General fund<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
2025 2024<br>£ £<br>> -<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
(ii) Reconciliation of movement of funds<br>Opening balance Income Expenditure Transfer Closing balance<br>£ £ £ £ £<br>Unrestricted Funds<br>General fund - - = ss -<br>**----- End of picture text -----**<br>


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