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← Miss W C Duthie Charitable Trust

2025-07-31-accounts

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28-81 7F-6FBB4EE14150

Docusign Envelope ID: 3667E9FB-4B6C-41

W _C DUTHIE CHARITABLE TRUST REPORT OF THE TRUSTEES FOR YEAR ENDED 31 JULY 2025

Objectives and Activities

He irected her trustees to expend the revenue amongst such charitable institutions, persons or objects as they may in their uncontrolled discretion select and that payments made at such times as they deem advisable and to be of such amount as they may think fit.

The trustees resolved that the trust funds should be utilised to provide a charitable service known as “Good Morning”, a telephone service for the elderly in the Aberdeen area. The Duthie Trust Limited, a non-profit making company, was set up to carry out the charitable activities of “Good Morning”.

Financial Review

The financial statements show an overall deficit of £7,071 in the year. Grants of £6,000 were made during the year to the Good Morning service.

Structure, Governance and Management

Tadman bequeathed one eight of her estate (to be known as the “Tadman Fund”) to the trust, to be used for the “Good Morning” telephone service.

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In accordance with the terms of the Deed of Settlement, the assets of the Charity are applied exclusively

tland) Act 2005.

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