2026-04-05-accounts

MACRAE CLAN WAR MEMORIAL FUND

Report and accounts For the year ended

5 April 2026

Charity Number: SC001582

MACRAE CLAN WAR MEMORIAL FUND

Report & Accounts For the year ended 5 April 2026

INDEX

	Page
Charity Information	1
Trustees’ Report	2
Independent Examiner’s Report	3
Receipts and Payments Account	4
Statement of Balances	5
NotestotheAccounts	5

MACRAE CLAN WAR MEMORIAL FUND

Charity Information For the year ended 5 April 2026

Registered Charity Number:

Trustees:

Independent Examiner:

Bankers:

SC001582

Baroness Miranda Van Lynden Mrs Marigold Parker-Jervis Rhona Wilson, BA, FCCA MacKenzie Kerr Limited Chartered Accountants Redwood 19 Culduthel Road Inverness IV2 4AA

Royal Bank of Scotland 29 Harbour Road Inverness IVi 1SY

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MACRAE CLAN WAR MEMORIAL FUND

Trustees’ Report For the year ended 5 April 2026

Constitution

The Trust’s objectives and rules are contained in its Trust Deed dated 17 July 1957. The Trust’s address is c/o MacKenzie Kerr Limited, Redwood, 19 Culduthel Road, Inverness IV2 4AA. The Trust is a Registered Scottish Charity under the number SC001582.

Trustees

The Trustees during the year to 5 April 2026 were:

Baroness Miranda Van Lynden

Mrs Marigold Parker-Jervis

The Trustees are the President and Chair of the Clan MacRae Society, who are elected by approval of a majority of the members of the Society at their Annual Meeting.

Objects and Activities

The main purpose of the Trust is the provision of support and assistance to members of the Clan MacRae in Scotland, suffering due to ill health.

During the year the Trust’s objectives were pursued by raising awareness through Clan events held by the Clan MacRae Society.

Financial Information

There was a surplus for the year of £134 (2025 - deficit of £240) and details are given in the accounts.

Taxation

The Trust is recognised as a charity by HM Revenue & Customs and there is therefore no liability to taxation on its income.

This report was approved by the Trustees on 2% Poonh 2026 and signed on their behalf by:Baroness Miranda Van LyndenHeed waaadbiAt

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REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF THE MACRAE CLAN WAR MEMORIAL FUND For the year ended 5 April 2026

I report on the accounts of the Trust for the year ended 5 April 2026 which are set out on pages 4 to 5.

This report is made solely to the trustees as a body, in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. To the fullest extent permitted by law, I do not accept responsibility to anyone other than the trustees as a body for this report or for the opinions I have formed.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and, consequently, I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

   • e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

2. e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

3. have not been met, or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

OS

Rhona Wilson, BA, FCCA MacKenzie Kerr Limited Chartered Accountants Redwood, 19 Culduthel Road Inverness, IV2 4AA Date: 2a Aeek 2026

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MACRAE CLAN WAR MEMORIAL FUND

Receipts and Payments Account For the year ended 5 April 2026

	Unrestricted	Restricted	Total	Total
	Funds	Funds	2026	2025
	£	£	£	£
INCOME
Bank interest	230	-	230	324
BankCompensation	468	-	468	-
TOTAL INCOMING RESOURCES	698	-	698	324
EXPENDITURE
Charitable payments	-	-	-	-
Other expenditure	564	-	564	564
TOTAL RESOURCES EXPENDED	564	-	564	564
Surplus/(Deficit) fortheyear	134	-	134	(240)
Bank balance at 5 April 2025	23,372	-	23,372	23,612
Bankbalanceat5April2026	23,506	_	23,506	23,372

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MACRAE CLAN WAR MEMORIAL FUND

Statement of Balances

For the year ended 5 April 2026

==> picture [486 x 244] intentionally omitted <==

----- Start of picture text -----
2026 2025
£ £
BANK
Royal Bank of Scotland 23,506 23,372
FUNDS
Unrestricted 23,506 23,372
This statement was approved by the Trustees on 25 Agnh 2026 and signed on their behalf by:
Baroness Miranda Van andere rrmele. cocina Ax AL
----- End of picture text -----

Notes to the accounts for year ended 5 April 2026

Accounting Policies:

The accounts have been prepared under the historical cost convention.

Basis of accounting:

Income and expenditure have been accounted for on a receipts and payments basis.

Funds:

There are no restricted funds at 5 April 2026.

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