Charity reglstration number SC003240 {Seotlandl CROMWELL PROPERTIES CHARITABLE TRUST FUND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 CROMWELL PROPERTIES CHARITABLE TRUST FUND CONTENTS Page Twslees report Statement of Trustees reswnsibilibes Independent examine¢s report Statement of financial actiwties Balance sheet Note$ to Ihe financial statsments 7-10 CROMWELL PROPERTIES CHARITABLE TRUST FUND TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2026 The trustees presenl Ihefir artnu￿ reFM)rt and financial staterr*nts forthe year ended 31 March 2026. The Irustee5 have adopted the provfslons ofAccounling and Re￿rtIng by Charibes.. Statement of Recommended Practice applicable to charities preparing their accounts in ac(x)rdance ¥wth the Finan￿al Reporfy"ng Standaid applicable In UK and Republi¢ of I￿land IFRS 102) {effecth 1 January 20151. Obleetlves and activities The prinripal objectives and acllvitses of the Trust are the financial support of suth rellglous and tharitable org8nrs8tions or activities al such places and suth b.mes and in suth ways as the trustees shal in theiT 501e discretion detemyne so that no part ofthe Fund may be used for any other purKM)se. Achlevements and perfomiance During the year the Trust has allocated SOTne of rts resources to appropriate d)aritable OTganisalitsns. The ttustees are satisfied th8t these action5 have been in accordance with the ￿n$￿"tub"On and purposes of the Trust. The tru3tee5 are invofved on a PT8th(*l level WTth many of th8 organisab.ons that they wpport and estimate that they will have given of theirtime and experbse to the exient of apprwmatety 50 hour5 during Ihe year. Flnanclal review Signffic8nt rssh is held al year end and the tharity has no fithire comm11me￿. ResèNes policy As the income to the Trust can be sporadic reasonable cash b818nces are hekj to enable the Trust to make regular donations from one yearlo the next. structure, govemance and rnanagement Governing document The Tru3t W8s constriuted by a Deed ofTrust registerEd in the Books of Cound and Session on 16 August 1988. The trustees who seTved du￿ng the year and up to the dale of signattjre of Ih? finanual statements weTe: Mr C D Smith MrDJWSrnith Mrs W C Smith Recruitment and appointment (rf new trustees Trustees are appointed after $eMng as an observei of the Trust for h¥enty four months. During this periryl a prospective truslee attend5 trustee meetings. con*ders applications for funding, visrts tharitsble projetts and leams how to propety distharge the duiies of a Iruslee. Organisation structure Underthe rules for finanryal administralion the Irustees ad on behawof the Trust in all (Kluaary matteTS and have appointed Mr D J W Smith to act as Administrator. CROMWELL PROPERTIES CHARITABLE TRUST FUND TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Reference and 3drnsnistration detalls Prinelpal address 13 Larchwood Hillhead Road Bieldside Aberdeen AB159EJ Independent examlner Greg Houston FCCA Azets 37 Albyn Place Aberdeen A810 1YN Bankern The Royal Bank of Scotland PIC 78 Union Street Aberdeen AB10 1HH The Trustees Teport vrds apK*oveil ty Ihe Board ofTrustees. Mr C D Smith Trustee Dated.. 22 June 2026 CROMWELL PROPERTIES CHARITABLE TRUST FUND STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2026 The trustees are responsible for pr8paring the Trustees Report and the financsal statements in accordance %wth applicable law and United bfjngdom Accounting Stsndaril$ {United l(mgdom General￿ Accepted Accounting Practic81. The law applicable to tharities in Scouand requir8s the tsustees to prepare finanaal statements for each financial year vthich give a tnje and fair view of the slate of affairs of the Trust and of the In￿￿1￿9 resourc£s and application of resource8 of the Trustforthat yew. In preparfng these finanaal ststements. the trustees are required to.. - select surtable accounting pdiaes and then ap￿1 Ihem consistenty. - obseNe the methods and prinuples in the Chartbes SORP.. - make judgements and estsmates thal are reasonable and prudent., - state whether applic2ble accounting stsndards have been folk)weil. subject to any materrdl departures disclosed and explained in the financial ststements., and - prepare the finanaal statements on the going c4Jncem basis un￿sS it is inappropn'ale to presume Ihat the charity 11 continue in operation. The trustees are respon3ible for kee￿ng SLrffiuent accounting rec¢xds that disdose vAth reasonable accuracy at any time Ihe fiEtanual p05th.on of Ihe Trust and enable them to ensure that the financaal statements compty wth the Ch8ritie5 and Trustee Investment Iscotlandl Act 2CI)5. the Chaiibes Accounts (Scotlandl Regulations 20C6 and the piovisions of the trust deed. They are also responsible for safegUard￿1g the assets of the Trust and hence for tsking reasonable steps for the prevention and dete¢ts"orL of fraud and other iryulartbes. CROMWELL PROPERTIES CHARITABLE TRUST FUND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROMWELL PROPERTIES CHARITABLE TRUST FUND I report on the finandal $t8tements of the Tru$l forthe year endej 31 March 2026. are set oth on pages 5 to 10. Respective re5ponsibllltles of trustees and examlnèr The Trust's trustees are re5ponsikAe for the preparation of the financial State￿￿￿rtS in gcwrdanGe wth the terms of the Charities and Trustee Investrnents Iscottandl Act 2005 and the charib.es Accounts (Scotlandl Regulafj"on5 2006. The charity's trustees consider that the audtt requirement ol Regulats"on 1011llal to Icl of the 2rA)6 Accounts Regulaii'ons 45c*s no( app￿. It Is rny leS￿￿sibIlIty lo examine the finanaal statements as required under section 4411llcl ofthe Act and to state vthether pa￿.￿lar matters have ojme to my attention. 8381$ of independent examinerfs statement My exarnination was carried out in accordan￿ Regulation 11 of the Charibes Accounts Iscottandl Regulations 2006. An examinatton indudes a ￿￿eW of Ihe Jccjjunting records kept by the charity and a comparison of the finanual statements presented those rerA)rds. It also indudes consideration of any unusual items or disdosures in the )7nancial statements, and seeks expl8n8tions fr(Mn the tru51ees wnceming any suth matters. The proc£dures undertaken do not Provide all the e￿dence that would b8 required in an audit and consequenty I do not express an audit opinKJn on the view gr¥en by the financial statemerrts. Independent examineVs ststement Your attention is drawn to the fa(a that the tharrty has p￿paTed financial statements in accordance with Accounting and re[4)￿ng by Charities preparing their actounts in accordance vmth the Financial Reportlng Stsndard applicable in the UK and Republic of ITeland IFRS 1￿2) in wefemce to the Accounting and Reporting by Charities". Statement of Re￿mmended Practice k8stsed on 1 Awl 2005 whith is referred to in the extant gulatrons but has now been vthdrawn. l understand that this has been done in order for the financaal statements to prowde a true and fair view in accordance with Generalty Accepte(l Accounb"ng Pradice effeclrye lor ￿porting per1￿￿S beginning on or after 1 January 2015. In (x)nnection with my exJry¥nati￿. no other matter excepl thal referrèd to in the prev41)us par8gr8ph has wme to my attention-. la) vknith gwes rne reasonable cause to believe that in any material respect the requirernents.. to keep accounting records in accordance with section HI11 la) of the 2005 Act and Regulats"on 4 of the 2006 Accounts Regulations-, and fjil to prepare fillancial Statements whith a￿rd wtth the accounb.ng recotds and compty vrith RegulatTrJn 8 ofthe 2006Accounts Regulallons.. h8ve not been met OT Ibl to which. in my opinion, attention should b¢ in ¢yder to enat4e a proper understanding of the nancial stalements to be reached. Greg Houston FCCA Azets 37 Albyn Place Aberdeen AB10 1YN Dated.. 22 June 2026 CROMWELL PROPERTIES CHARITABLE TRUST FUND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unrestrleted Unyestricted fund5 funds 2026 2025 Notes Income from.. Donations and legades 35,C￿0 30,0 Totsl income 35.CQO 30.0(K) Expenditure on: Charitable actyvib"e5 43,742 26.662 Net lexpenditureinneom• and movement in fvnd 18.7421 3,338 Recon¢lliatlon ol funds: Fund balances al 1 April 2025 16,252 12,914 Fund bal•nees at 31 IAarch 2026 7.510 18,252 The stalemenl of financial actIv￿eS indude$ all gains and h)sses rwnised in the year. AJI In￿Me and expendilure derive from conbnuing activthes. CROMWELL PROPERTIES CHARITABLE TRUST FUND BALANCE SHEET AS AT 31 MARCH 2026 2026 202S Current assets Cash at bank and in h8nd 9.175 17.917 Creditors: amounts falling due Thithin one year {1.6651 {1,8651 Net eurrÈnt assets 7.510 16,252 The funds of the Trust Unrestricted funds 7.510 16,252 7.510 16.252 The financAal State￿nts were approved by the Iwstees on 22 June 2026 MrCDSmrth Trusteè CROMWELL PROPERTIES CHARITABLE TRUST FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A¢¢ountlng polkl Charfty Informaf on Crornwell Properties Charifable Tnjst Fund is a trust established in Scouand under a Deed of Trust which Wds registered in the Books of Counol and Session on 16August 1988. 1.1 AccountSng conv•ntlon The ffnancial statemenls have been prepa￿d in accordance vAth the Trust's Deed of Trust, the Charities and Trustee Investment Iscollandl Act 2005, the CharTties Acccwnts ISu)Uandl Regulations 20(6 185 amended), FRS 102 'Th8 Financial Reporting Standard applicable in the UK and Republic of Irelan￿ l°FRS 102y and the Charities SORP"Accountrng and Reporbng by Charilies". Statement ot Recommended Practice applicable to charrbes preparing their a￿Unts in accordance wth the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021" lelfective 1 January 20191. The Trust is o Public Benefft Entty a5 defilled by FRS 102. The Trust has taken ao*antage of the provision5 In thè SORP for charibes not to prepare a Statement of Cash FlThvs. The finanaal ststemenls are p￿pa￿d in sterfing, vthith is the functional currenry of the Trust. Monetary amounts in these finantial statements are rounded to the nearest £. The financial statements have prepared under the historical cost c£rfwention. The prinupal accountrng poliries 8dopted are set out bdow. 1.2 Golng concern At the kn.me of approwng the financial staten*nts. the Iwstees have a re88on8ble expectation that the Twsl has adequate resources to conts.nue in operational existence the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the finanaal ststements. 1.3 Income Income is recognised *then the Twst is legalty entilled to it after any performance condibons have been met, the amounts can be measured reh"ably. and bt is probable that incThne be receNed. 1.4 Taxation The charity 1$ exempt from tax on Tts charilable a(*ts. 1.5 Fund accountlng Unrestricted funds (2n be used in attordance wth the charitable objectives at the discretion of the trustees. The tnjstees maintain a single unre51riGted fijnd fi￿the daY-t￿daY running of the tharrty. Donations and legacies Unrestricted UnTestricted funds funils 2026 2025 Donafjons and grfts 35,000 30,000 CROMWELL PROPERTIES CHARITABLE TRUST FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Donatlons and l•gaelts Icontlnuedl Donations and gtfts Eneryy Legal Solution5 Lirnited 35,rM)o 30.000 35,fKJO 30,000 Charltsblè a¢tyvitie8 Unrestricted fund 2026 Total un￿StrICted 2026 fvnd 2025 Total 2025 Accountancy Donations to Marys, Meals Bank charges Don8tions to Abernethy Trust Ltd Donations to Christian in Sport Donations to Stream Studio CIO Donations to St Paufs & St George's Church D￿ationS to Dee5Kle Christian Fellowship Churth Donations to Shared Hope 1.740 1.740 1,662 5.000 . 2.5QKI 2.51x1 5,0 5.OLKI 20,orKJ 2,5 2,51XI 5.0 5,0 20.0(A) 7,0 15,Q)O 5,000 15.000 5,000 43.742 43,742 26,662 26,662 None of the trustees lor any persons o)nnected vhth them) re(*iv*1 any remunerafjon or beneffts from the Trust during the year. There were no trustees. expenses paid for the year ended 31 Marth 2026 nor for the year ended 31 Marrh 2025. Movement Sn funds 1 April 2025Net movement sn 31 March 2026 funds Unrestrfcted funds Ge￿ra1 fvnd 16.252 18.7421 7,510 1 April 2024Net movement In 31 March 2025 funds Unrestrfcted fund5 General fvnd 12.914 3,338 16.252 CROMWELL PROPERTIES CHARITABLE TRUST FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Taxatlon The charity 15 exempl frryn tax8b.on on its athl1￿ because au its income is applied for charitable purposes. Creditors- arnounts falling due ¥Athln one year 2026 2025 Accruals and deferred Ir￿)￿ 1.865 1,665 Unrestricted funds The unrestricted ftjnds ofthe charity comprise the uwtexpended balances of donations and grants whkh are not subject to spectfic condtti.ons by donors and grantors as to how they may be used. These indude d8swJnated funds which have been sel aside of unreslricted fvnds ty the trustee5 fvr specific purposes. At 1 April Inc¢Jrning 2025 resources Resources At 31 March expended 2026 General funds 16.252 143,7421 7.510 Prevlous year. At 1 Aprll Incoming 2024 resources Resources At 31 Mayeh expended 2025 General funds 12.914 30.000 126,6621 16,252 Anatysis of net assets bet￿n funds Un￿trIC￿d un￿$t￿cted funds funds 2026 2025 Fund balances at 31 Marth 2(r26 are re￿￿esented by". CuTrent assets 7,510 16,252 7,510 16,252 CROMWELL PROPERTIES CHARITABLE TRUST FUND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2026 10 Rèlated party transactlons Transac￿on¥ wlth related parttes During the year there were no transai*ons wth rebled parfies. 10-