REGISTERED COMPANYNUMBER,. SC059807 (SeoUaDd) REGISTERED CHARITY NUMBER: SC003084
6 to 10
ThE In who aty also dIT¢¢w of thc oknty for the puryJ8es ofthE CompaDie5 A¢t 2( pgt their report with the finBncial st8tements of the ¢barity for the year ersded 31 March 2026. The tsuBtees have adoplzd the provt510ns of A¢r¢)untiDg and RewrtsD8 by CbaTiti¢5'. stylent of RecommEnded Practice appEiuble lo charities Prep&rTr their 82¢owJts itt ¢ordBnce with thr Fin]1 ilewrting Stylld8rd applicable ITh the UK and Republic Treland (FRS 102) (¢ffgGtive I18nuary 20191. OWEcrtVES AND AcfiviTIES ObJ¢th oftheehArlty The objective of the ¢I'ty 1$ ts) Telicvc those in need by re4son of ill dithility. fitmirial har&hip or other ACHIEVEMENTS Af4D PERFORMANCE CharhAblea¢tiwitles Thc scrvi¢e wovitsl by the ¢Ilty is calkd the"G(tht Morning S¢ryi. whi¢h i5 th¢ provision of wty DJOrnin8 c•lls to th2 dderty and infirm who r¢gisred wih the clwity. to confirni thst all ig well with them and tbat they are rKJt in Tt¢¢d Dfany 8ssistwKe. Anytm aa4w¢r5 arcatso investigated 8cltyA FtNANC.IAL REVIEW Fthw¢ll posllb There wa¥ no ¢baDg¢ ij) the bwiLc45 of the chuity thr(w8lwt the year and no thDgE is tbe foreseeablc fjAure. There WLS a defvtt of £1.46412025: £1.422) for the yw th¢ defi¢it ¢8Yri¢41 fornv•d 1$ £273 (2025: surplug of £1211). Ihe charity is Support by frcm the Klss WC I1B Trll51, one of wlxpSE obierts is to support the activitie5 of this ohaTity. Miss WC Duthie Trust h8s sufficient desigr to supFrfJrt the tharity at its cwrrEnt IBVEI of ¢tivity forth¢foreFeeable fimw. Nomajor• •T¢4nlicipats STrUCTURE, COVERNANCE AND MANAGEMENT CoverDlng docuDWIt Th¢ rknity is conttolled by iLg gOven8 a deed of aud constituQ8 a limit (Lp. lirnited by The orwisatiot) i8 & r¢gistgred chty 8Dd a non-pmfit m8kift8 cryy limitsj by guaratrè. It is man8£ed by the trustw who are also the dir&xors. The trustees lonE $tht]E have eXpts1 of DMDa8ing t[ts of all gxts. The menthers'liabtlity ks limited guarBntecgll4 in the evqrtof windingup,doeBttOteKI £5 permembu. REFERENCE AM) ADMINISTRATIVE DETAIIS Rqiiteredcojllpally nllnther SQ159807 IScotl•nd) Re*tertd Chvlty tsumber SC003084 Rtgtsttr¢d offjre rjo Jtmcs & O¢orgeCoJIiE l E&tt Crdibstone Stro& ABII 6YQ SamandGe Colliè Tnut Saryi¢zs Limit FF M¢t£noa
CoThp8nySetrel Jw andGeow Colli¢LLP Indeped¢tK9rnIDcr J M Taylor ABIQ iXE Approvedby oyts oftheErfJ¥Yd oftr¥tees on 2é Jw2026aud5iRtt•J ¢)D itsbolwlfby. P•Re 2
Iwortsju th¢ accuJD¢S fortheywfflwla31 MTth 2026 sctout oDpaBe8 fourtotWL Rtsp¥dvo r¢spoD51bMltl¢s 0ftruste Ind eJ•rn The ¢h¥ityg tru5 4Te T¢5ponsibk for the pretfdration of the accounts in 8CcordgJt with thc teln OF th¢ Ckniu65 aud Tn]st¢¢ Jnvesttnent (Scotland) Aet 2Q05 and the Ct>aritie5 AccoLLnts {Scott8nd) Re8uiation$ 21KJ6 (a8 Th charity's tn¥e5 nsider thRt the audit te4uiNn&Jt of Ke&utiOn l(KIXal to {c) of Accounts ReBulalions doe5 nDt apply. It TS TtLyre5ponsibility to examine the wo[8 Is rquired ]¢T S•0 44(IXc) of the Act 8t to WI parri¢ul&r rn4tt¢r9have C4et9yatt&)tIoll. B¥ty of IkeAlldependwt ¢uthin¢es rewt My examujalioll was lled out sn accordan with Re8u]2tiOD 11 of the Cknities Ac¢xJwts {sCotknI Re8ukntio 2W6. kn ex4Tllilltttion includts a review of the acmuntinE rKords kcm by 4hatity attd ofthe accounts ted with those recor&. It th io¢Iud¢5 cvTrsideration of aJy irns or lig¢losffts vti th¢ a¢¢ounts. the cvidct tltat would be TrqlliTed in Jn wdi4 and cuns4ueLtly I do not exp5$ an audit oplljion on thp view 8ivetL by l#d¢pendent eMmlner'$ ilatsment {11 wkith EiYt& m¢rcawJuble ¢wJ5e ¢oilieve thRLiL auymatuial Te5pe4 thc to kw a0ting rccokts io aOr with Stttioll 44(1)lal of the 2[ Act Regul10 4 of tho 2006 ActtAmts R¢gulatio*s: artd to preptr acc(XULts which Hlxord with the records CPLnply with Regulation S of the 21 have or 12) to Whh. ill My( alt¢nlion be drdWD in order TO enable a prcyer underthding of th¢ a¢cwnts to b Rth Howie CA ThB ITIllUle A¢oyMmtsof Sethlattd JM Taylor SRubi5knwTenace ABERDEEN ABIO IXE Pag¢3
31.326 31325 UDT¢JtriCted Totsl 11,040 13.185 25 I1,(5 13.192 KxpEr4DITURE ON Ch#rttsbk acdvJ&s 11,770 (1.484) 1.422 RECONcTK)N OF FUNDS 1211 (211) (273) 1,211 PaEe4
31.326 31.3.25 fimd FIXEDT8 Tangible&v¢s 10 CURRENT ASSETS C4sh b911kaS in hand 1.675 3.137 CREDITORS Am(wDts faIling duB Trithin Lyear 12 (1.948) (1.931) TIETCURREKf ASSETSI(LJABILITIFS) {273> TOTAL A&gETSLLSS CURREFrr 1273) 1.211 T A&SETS {273) 13 12731 1211 {273} Th¢ ¢lwityble wmp44y i5 thiU¢d to eNI¢)n ftom audst uDd¢r 4T1 of the CompqDI Act 2006 tr th¢ ye8r ended 31 M8rcb2026. The memb#s have not requiTthi thè comETry to sn alit of its fi08rteial for the fad 31 Nlar¢h 21)26 inac47)thce with Se10n 476of theCompaDittgA¢t2W6. Thea¢knOw[¢d8etheirrJoSlb]Iitie5 for (a) tnsurttiB that Ibe dmrilable c¢rnpony kws acrounting fftord8 that C4)mpty with S&#ion5 386 knd 387 of Compantes Act 2(J6 (b) FrtpaTill8 fina78] Statements whicb Bive a true attd fair vtew of the stats ofafftir5 of th2 ¢hatitsb12 CDtIywy es At the tnd of ye8r and of its Buiplus or deficit for earh fin&nriaJ year in accokkn with the of Seclions 394 and 395 which otherwise comply with th¢ of the Corn[ Act 2(KJ6 relRtmg to fingnci41 stthnJeJJ¢& 50 fthT48 appli(¥ble tv the ¢hBTitsblacomptty. 8Ld on its Ixhxlf by.. FFMctntthn. Tn Thenotrs fonnpart0fth¢F•laIa1 st*irJncots Pw5
Ih ACCOUNTING POLICIES B%ofprepthUg¢knfinInd17 •t•trments Tr finwcial 5ttttemen¢S of th¢ ¢haritsblt ¢ompaDyi which is a befft ullder FRS 102. been prepllrd in accorda with the Ch#itie5 SORP (FRS 1021 'Ac£ornting drtd Rer¥)[ti by Charities.. Stgtettmt of RrtoMTded PAdice typlirAbLe w thities prewti th¢ir acctsuttts in s¢¢OrdX with the Fin•llcial ReportiD8 StaDdard applicable itt the UK and REpubli¢ of ITeknd {FRS 102) (effe1Ve l 2019),. FiTWla1 Rqx)ItnR StBDdaTd L02 Financi RetiNg S¢Bnd8rd apply¢able Tr the UK and Rybut of rxmv¢niio All inconK 15 T&)))11 in the Sot¢ment of FinaD¢ial Activilt¢S OTice tbe chaTity ¢Dtitbnetit to the SJLd& it is FYobabl¢thatthe iL¢on)twlli b¢ NeivCd£lldthewrtsnb¢ meas1ll reli8bly. Exp¢ndithTe Liabi]ities art recognlseA a5 expellilite won q th is a kBal QT OblaOn nItting the ¢twity ty tht expeDdittsT4 it is PTDb8bLe th¢t a of ttomic bE7Jefits will be rniuired in 8eeTrt and the all]nt of tbe OtAltIOn cattb¢ meawd lIablY. Ex1tP is a¢¢Oted for on n 8c¢nds b15 and has btt ¢1%55ifièJ ILeadinB5 thot 8ggT¢8ats di c05t K]atrd ty the cagory. WheTE c•JwL be ditectiy attnbutrd porti¢Ldu hradings they b&ve ailctated to octivities on a basis wn5iSlalt with the of TanOble aets Jife. Fixhtts8ndfittÉr Twlh)n Thechrity is exemyl¥omcorfftioD on its ¢ith#blea¢¢ivities. Fwid af¢QUTÈtlug 2risewhen SDecifiedby thed(ffj orwhen fulldsarenisryl forp8rticui-r¢attictedpwp)yes. Th¢MlberI liabilty is lThitd byAu*rank¢4nd. inth¢ev¢at ofvinding up. does TrA¢xcttdU per DONATIONSAND LKGAaES 3lJ26 31J25 tkn]ations. WC Duthte'sTtLrt 10,843 197 5.106 11,(40 13.185 P88efj
31326 31.325 Dini Custs(see 111769 1,780 12*9 DIREcf COSTS OF CHARTTABLE ACTIVITIL8 3L.3.26 31.325 staffsts iOJ05 9,441 Light 8lld heat Tetwhot¢ SurJdri¢s 62 295 62 213 ID.769 9,933 NET INCOMEJIEXPFIIDrruRE) 3lJ.26 31.3.25 31 Math 2ffl5.
31.326 31.325 fd Don8tiLW w]dle¢l¢S 13.185 13,192 li.770 NETINCOME RE£ONCILIATtONOF FUNDS Totyl fundsbroughtfoTw#rd (211) l211 TANGIBLE VLYEDAssrws At l A&Yll21ll5 and31 MaTrh 2026 705 DEPRECIATION At l April 2025 At31Mth2026 705 Nrf B(X)KVALUE At 31 MRr¢h2Q26 At 31 Matrb 21r25
Y¢grEnded 31 March 11. CASH ATBANKAND IN HAND 31326 31.3. 50 3,087 Ih75 3,137 The chojitgs bgnk accotry ore heldinthe D9JneofJw4nd CMr8e Cojlie Soii¢iM ffji¢half ofthocharity. IL CREDrroBs: AMOiJPll3 FALLINGDUEWITHtN 014EYEAR 31.3.26 31J25 140 1.808 1.837 1.948 1931 N¢t At 31J26 At IA.25 UnrortAEtsJ 1.211 (10841 1211 (1.4841 (273) NrtM0ve1ll Om1chIdjnthe£bOvellrellS follows: in fimd5 11.&55 (12549) (1,484) (11549) (IA84) Compxr4dwes fDr movement In hBds Net At 1.4.24 31.3.25 General ftsd 1211) 1.422 ijii TOTAL FUNDS (211) 1.422 1211 Pe9
- MOV£MENfIN Fuf4DS-eMtkDlled 13,l92 (11.770) 1.422 13.IY4 (11.770) 1,422 Aa]Trentyw 12rn0fftths alprIvrYe8r 12months lbIll¢dpOSi1I0ll is * frjlkws: Net At 1.424 ih) fjjnds 31.326 1211) (62) 1211) (62) &8 follows.. UnTt6trkl¢d fvnds 24257 (24319) {62) 24257 (24319) {021 th¢¢c*npanyre£eiv&td0nati( atllowLtiogto£LQ.843 (2025: £8,1180) fmth¢tr Tr tntheB of th¢ c]Mif8ble coropw are 80 in 54me9 and Co]lie So]i¢itors act #s the company S. Th]titi8 the year Jaw Georg¢ Collie solk1t Yme pwid £1.045 (2025: £1206) iti 8pxL of thos¢servirES. P88e io
31J.26 31.3. DDnwtioDs le8ACiEA DoMioD8. WC Duthi&$Ttv# 10,843 l97 5,i(KS 11.040 13.185 I¢¥t¢tIM0mt 25 TotsilDw*r¢wJut¢ 11,065 13.192 EXPENDfTURE WA8es Rates andv471Er Ligthtandhl IOJ05 9.441 72 213 46 295 Syothies FttS andfittings 10,769 9.933 330 330 1,780 1137 L1549 11,770 Net{eXp¢fjdltllre)1IMLThe (1,484) 1,422 Pa8ell