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(￿ p￿g￿t 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'. styl￿ent 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 ¢I￿lty 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¢gis*red 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¢l*l 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 I￿1B 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 gOve￿￿n8 a deed of aud constituQ8 a limit￿ (L￿p￿. 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,doeBttOteK￿I £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
Sam￿andG￿e Colliè Tnut Saryi¢zs Limit
FF M¢t£noa

CoThp8nySetrel
Jw andGeow Colli¢LLP
Indepe￿d¢￿tK￿9rnIDcr
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 M*Tth 2026 sctout oDpaBe8 fourtotWL
Rtsp¥dvo r¢spoD51bMltl¢s 0ftruste￿ Ind eJ•rn
The ¢h¥ityg tru￿￿5 4Te T¢5ponsibk for the pretfdration of the accounts in 8CcordgJ￿t 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&u￿tiOn 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 C4￿￿et9￿yatt&)tIoll.
B¥ty of IkeAlldependwt ¢uthin¢es rewt
My examujalioll was ￿lled out sn accordan￿ with Re8u]2tiOD 11 of the Cknities Ac¢xJwts {sCotkn￿I 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 i*rns or lig¢losffts vti th¢ a¢¢ounts.
the cvidct￿ tltat would be TrqlliTed in Jn wdi4 and cuns4ueLtly I do not exp￿5$ an audit oplljion on thp view 8ivetL by
l#d¢pendent eMmlner'$ ilatsment
{11 wkith EiYt& m¢rcawJuble ¢wJ5e ¢oi*lieve thRLiL auymatuial Te5pe4 thc
to kw a￿0￿￿ting rccokts io a￿Or￿ with Stttioll 44(1)lal of the 2[￿ Act ￿ Regul￿10￿ 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 Wh￿h. ill My(￿￿ alt¢nlion be drdWD in order TO enable a prcyer underthding of th¢ a¢cwnts to b
Rth Howie CA
ThB IT￿IllUle 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
RECONc￿￿TK)N OF FUNDS
1211
(211)
(273)
1,211
PaEe4

31.326
31.3.25
fimd
FIXED￿￿T8
Tangible&v¢s
10
CURRENT ASSETS
C4sh ￿b911ka￿S in hand
1.675
3.137
CREDITORS
Am(wDts faIling duB Trithin L￿year
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 ￿e￿NI¢)n ftom audst uDd¢r 4T1 of the CompqDI￿ Act 2006 tr th¢ ye8r
ended 31 M8rcb2026.
The memb#s have not requiTthi thè comE*Try to sn a￿lit of its fi08rteial for the fad
31 Nlar¢h 21)26 inac47)thce with Se￿10n 476of theCompaDittgA¢t2W6.
The￿￿a¢knOw[¢d8etheirr￿Jo￿Slb]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 fina￿78] 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..
FFMct*ntthn. Tn
Thenotrs fonnpart0fth￿¢F•la￿Ia1 st*irJncots
Pw5

Ih
ACCOUNTING POLICIES
B%￿ofprepthUg¢knfinInd17 •t•trments
Tr finwcial 5ttttemen¢S of th¢ ¢haritsblt ¢ompaDyi
which is a b￿efft ullder FRS 102. been
prepllrd in accorda￿ with the Ch#itie5 SORP (FRS 1021 'Ac£ornting drtd Rer¥)[ti￿ by Charities.. Stgtettmt
of RrtoMT￿ded PAdice typlirAbLe w thities prewti￿ th¢ir acctsuttts in s¢¢Ord￿X with the Fin•llcial
ReportiD8 StaDdard applicable itt the UK and REpubli¢ of ITeknd {FRS 102) (effe￿1Ve l 2019),.
FiTW￿la1 Rqx)ItnR StBDdaTd L02 Financi￿ Re￿tiNg S¢Bnd8rd apply¢able Tr the UK and Rybut of
rxmv¢niio
All inconK 15 T&))￿)1￿￿1 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£lldthewr￿tsnb¢ meas1ll￿ reli8bly.
Exp¢ndithTe
Liabi]ities art recognlseA a5 expellilit￿e ￿ won *q th is a kBal QT Obl￿a￿On ￿￿nItting the
¢twity ty tht expeDdittsT4 it is PTDb8bLe th¢t a of ttomic bE7Jefits will be rniuired in 8￿e￿eTrt and
the all￿]nt of tbe OtAl￿tIOn cattb¢ meawd ￿lIablY. Ex￿￿1t￿P is a¢¢O￿ted for on *n 8c¢nds b￿15 and has
b￿tt ¢1%55ifièJ ILeadinB5 thot 8ggT¢8ats di c05t K]atrd ty the ca*gory. WheTE c•JwL be ditectiy
attnbutrd ￿ porti¢Ldu hradings they b&ve ailctated to octivities on a basis wn5iSlalt with the of
TanOble a￿ets
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¢M￿lberI 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
staff￿sts
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
f￿d
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 acco￿￿try 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)
NrtM0ve￿1ll Om￿1￿chId￿jnthe£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
P￿e9

13. MOV£MENfIN Fuf4DS-eMtkDlled
13,l92
(11.770)
1.422
13.IY4
(11.770)
1,422
Aa]Trentyw 12rn0fftths al￿prIvrYe8r 12months l￿bIll¢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
Ligthtandh￿l
IOJ05
9.441
72
213
46
295
Syothies
F￿￿ttS andfittings
10,769
9.933
330
330
1,780
1137
L1549
11,770
Net{eXp¢fjdltllre)1IML￿The
(1,484)
1,422
Pa8ell