APPENDIX 3 oscr Office of the Scottish Charity Rogulator Independent examlner's report on the accounts Report to tha Chanty name ¢1ust•8slmembors of Millar MacKenzie Trust Registored charity SCOOS170 number On the accounts of the charlty for the perlod Period start date Month Period end dale Oay Y8ar 2023 to 2024 Sot out on pages Irem&Tèef to I￿U￿2 the pa9e rwrnbersof addith￿l sh•¢tsi 1107 Réspèctivé The chariws trustees are responsible for the preparation of the accounts in accordance rosponsibllltl•$ of with the terms of the Charrties and Trustee Investment (Scollandl 2005 Act and the trustgos and gxarniner Charrties Accounts Iseotland) Regulations 2￿6. The charity trustees consider that the audit requirement of Regulation 10111 Id) of the Accounts Regulations does not apply. 11 is my responsibilty lo examine the accounts as required under section 44111 Icl of the Aet and lo slate whether particular matters have come lo my allenlion. Basls of Independent My examination is carried out in accordance with Regulation 11 of the Charities examlner's statement Accounts (Scotlandl Regulations 2006_ An examinatson includes a review of the aecounling records kepl by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disdosures in the accounts and seeks explanations from the trvslees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do nol express an audit opinion on the accounts. Independent exarnlner's In the course ol my examination. no matter has come to my attention loiher than that statement disclosed on the attached page'l which gives me reasonable cause lo believe that in any material respect the requirements.. to keep accounting records in accOrda￿e with seclion 4411 I {a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and lo prepare accounts which accord with the accounting records and comply wlh Regulation 9 of the 2006 Accounls Regulations have not been met. or lo which, in my opinior), attention should bè drawn in order to enable a proper ached. Date: Ltd Signed: Name.. Rolgvant profgssional qualifi¢ationl¥l or body 45. Address: 'Plea58 d•181e the ￿￿rdS In the brackets ff Ihey do [￿t appty. If Ihe wjrds do apr*, set t￿$8 manws hav8 come io your attenllon on tha fol10%41￿ page. APPENDIX 3 Disclosure section Onty Complete rf the examiner needs to highlight material problems. Glvg hgro brief d•tail$ of any itgms that thg oxaminer wishes to dlsclose osc.,, Mlllar Mack•n21• Trust SC005170 Receipts and payments accounts Fwth• from 202J •5 24 Section A Statement of receipts and payment5 Unr•svi¢i•d n¢J* Ew•hd•bl• Perrnan￿t ondowment lund• nds Total funds currnnl parfod Total fvnd•1*6t pèrlod fuhds A1 Rocoi DDDa1￿￿5 260 Legacies ¥ni$ R8¢¥ipts from fundr**ty 8¢bwl*J GrDss Iraoiny r6¢81 Incorne frorn investmenis olherlhan land and bwlthngs Rents from bnd & ￿￿1￿￿9$ 4.092 092 3.345 Al Sub lotal 4,092 4,Q92 3.605 A2 A￿01P¢S*r￿M •¥¥*t & InV￿lman¢ ialos Proreed5 Irom sakn of fixed assets Proceeds from Sa￿ of Inveslmenis A2 Sub tolal 36.S33 36.SJ3 8,962 1,962 36,533 rot&1 r•c•lpis 4D,625 40,625 12.567 A3 Payrnnts Expensesforfwdrai*rvJ 8CIMMS Gross Iradiw paymen Investmoni rnana9Bmèni costs PAymènLS reLqting dwectty 10 rtwrrtab 3,710 3,78D 3.4Q7 Grants and tl¢n81ion¥ 20,923 7.927 Gov8inan¢8 ¢0*$". Audit I Indepgnd•ni •xamwBI Pr¢parniion ofamval x¢ourfS Logal co*s A¢rThnistratkin Exwns•5 101 Fees & VAT 3,600 1S,432 A3 Sub lOt*l 24,•11 X811 A4 P•w)*nt$ rdavng to •s¥•t Invw6tmTrnt Pur¢hase$ ol fi¥ed asset$ Pur¢h•s8 fm Invo$￿0￿1$ 38,003 21.003 .DoJ A4 Sub total 38,003 Tolalwypwits 61814 62.114 15,432 21119 2.¥65 A5 Tlansfors to I Ifroml fund• Surplus/(d•ftit) fory•ar 211U9 22,189 APPE1401X7 Millar Mack•nzi• Trust Section 8 Statement of balances SC005170 Unrestncled ExpÈn¢ab P•rmaMnt Tot* •tIDd Tathl Ii*tpwhJd nds B1 eashlund5 2U.8 1211811 P.165 exh and I￿n￿b*￿c•￿at•￿d aly• DoI￿L B2 Investm4n Z85W51 205,PeS 5.4 Z4 Tatsl 2U.051 265.986 B3011*asgets T*Nal DqlaiL B4 Llaklll Feq$8VATrrA Ta D•laiL4 BS ConWng•nt li•tslllb•• aa pnb•h•ll￿•ll th•¢rw•t••• Si9natur• Pnnt N•m& r¢Jy¥l PPENfAx 2 Millar Mackenzle Trust SC005170 Section C Notes to the Accounts C1 Nature and purFWe of funds (may be staled on 8n81ysis of funds wwksheetsj The fvrtherarKe ofthe SC￿r￿￿ ol mertal health. incbAiNJ Ihe whole or li part tmrds any resfjarch kKoJects for ihe lurtherarts ollhese WF4)ses. Type ol activity or proj•tt 3UPPOrted ChSldr•n In Scotland TLSWDI roma Course f•e for mb8r 22 to Juno 23 for IfthdL￿I C2 Grants Indlvldual 130 Urfv•rFIty ol SlwattrKtythf•e lor DEDPSY EducatiDn*l Psychology Cou5• 212>2D24 lor• Indwidual 4.712 towards MBTCourne est•w•rd¥ Msr in ProtuEi Studies IAdvAneed Prttbt•l Svpport•d LeJnNnglor Practice Module 500 Ind6vldu 2.090 Unfversity ol Edinburgh 2nd pèrt olGr•rt 4,265 lor North¢rn Guild f•es for Dlploma In Ps ¢hothera Indlvldual 3,800 re Ufiiversity of Alrnofiw re L&wnln Mast•r kn IA•nt•l Course In Llf81 Indlvldual 1425 3.000 Total 20.B23 C39 Tru$¢e¢ r¢muneroUon If no remunerabon ¥vas p#%J durvu lo any tharitytnjstee w persty) ¢￿￿eded lo a trustee cross this bDx lotherM5e r￿pI•le Sec1K￿ 3bl Authority under which paid C3b Tru$ts• r•mun•rallon. dotails C4a Tru$t•• expenses If no expenses %**re pa￿ to any £t￿lty￿y￿tee thjriry period kn c¥oss th15 b)x lothewse cornplete sedw)n 4bl C4b Trusts• exp¥nses- deto11s 8•11￿* Nature of ¥elationshi Nature of transaciion CS Transa¢tlon$ vAth trugte•s and ¢onno¢tgd per$ons APPENDfx2 C6 Other Information APPEN￿¥2 Mlllar Mackenzle Trust SC005170 Additional analysis111 Analyslll of r•uipts and PDyments.All hehl on an UnresirtEW 1 DonatlonB ftd TDt•i 2 Gr•Tht* TOlllll*tp•rlod Tothi J Gro&ry rK•lptsfrDm olhDr ¢hllvltth actr* T¢1¥ i%ilt•fjt Tot4tsstp•rhJd Tot¥ 4 PJym•nts r•￿￿9 dlr•Gty *chartt￿• acUvlU•• TWlla•tp*thd TOt41 Ikrrn*wz*kc￿m2￿thb￿a1 nths111 D0￿Mbai2￿7 PPEhUX2 SC005170 Additional analysi5121 Tg1* Dwalons Gr9s$tr4th bul tsfr•m lar* &b frrffl 3.605 PtrKeqth $33 J33 8.962 40.625 Dffi25 Expwsesf(YfvrAi4iyll9 7•] 2•J23 FttsaVAT 4J2 •J¥•m•nls PwchrAesoffix& Dsiei¥ 62*14 114 IS432 22.119 2.IBS Nalur• ir •ollwMI APpEN￿x2 Mlllar Mack•nzle Trust SC005170 Addition31 analysis131 • olr•gblci•Ofvnd4 fvr Oonali￿> a¢iÈS Gi•Trts R¥e¥)L%ffomfvD41*5in GTOSS Iradi ￿￿stments rAhwman land¥ RenLI TTQffj GTossrecdN$ftom P•yrnnt• EAplnStttsfund￿SIn9 In￿b￿￿nIffia￿a9￿￿¢ M$ts L* PurchasÈ& a$￿t5 rchjs0rl￿￿$bMe Tr4nsf•r• tollfrornl (und* Natuie 4hd allund¥ n•rrnwkwyArruwl24AUthlrffj¥DE4isl31 Duew*er2DOF APPENDIX 1 oscr,_ Period start dale MC￿lh Year 2023 Period gnd dale Month Year 2024 To Office of the Scottish Charity Regulator Reference and administration details Charity name Oth•r n•mg$ ¢harity is known by Registered charily number Charlty's prlncipal address Millar Mackenzie Trust SC005170 Names ol the charlty trustee8 on date ol approval ol Trustees. Annual Report Name of pèY8on (or body) entllled to stee (11 any) Trust•0 nam• Ollke Of any) not lor whole ￿8T 10 11 12 13 14 15 17 18 19 APPENDIX 1 Reference and administration details Name8 ol all other charity trustees durlng the ptsriod, rf Inyi (for •xample. those who reslgned part way through the Ilnancial period) Nam• Structure, governance and management Type of goveming document Tvust Deed Trustee recruitment and appolntment By Trustees Objectives and activities Charitable purpo$es The Millar-mackenzie Trust was founded in 1958 with a broad aim of conlribuling lo Ihe furtherance ol the science ol mental health" Over the years. the trust fund has been used in a variety of ways. and. in recent ygars, the fund has locused mainly on supporting resgar¢h activities and further training loi professionals in Mental Heatth. Summary of the main activities In relallon to these objeet8 Grants are awarded lo applicants who the Trustees believe can assist in Ihe furtherance ol mental heahh issues who might find il drflicult lo attract tunding lor research projects and education and which might otherwise be undeveloped. APPENDIX 1 Achievements and performance Summary of the main achievements of During the Grants totalling £20,923 w8re awarded during the year the charity during the financial period to:. Children in S¢otland TLSWDiploma Course fe8 for September 22 to June 23- £130 University of Strath¢lyde fee for DEDPSY Educational Psychology Course Academic year 202312024 £4,712 Schema Workshop. Slirling - September course fees Dipbma in Psychotherapy, Newcaslle- Year One - £3,800. outse fees- for a Master of Physiotherapy in asic ody wareness Therapy IBBAT) University of Almeria, Spain ~ 2,700 euros including registration fee - November 2023 - £2,426.13. PG Diploma run part time by RGU. Aberdeen- Nov/Dec 2023 - £3,000. second payment Msc in Professional Studies vancea ra Icel in 2 parts. first part commenced in January 2023. second part commences in Winter 2023 - £2,090. Financial review Brief statemenl of ihe charity's policy on re8erv The Trustees have traditionally adopted a balanced approach to preservation ol Capital and generalion ol Aevenue which is maintained but following a review of inveslmenls and recognising the poor return on cash reserves have in recent years agreed that revenue be reinvested wth lunds withdrawn as appioprkqle lo meet suitable Grant Applications Details of any deficit NIA Donot8d laGlliti8s and servlce8 (if any) APPENDIX 1 Other optional information Declaration The trustees declare ihai they have approved the truslees. report above. Slgned on behalf ol the charlty'8 tTU8tee8 Signatur•($) Full narne($) Position (e.g. Chair) Date 30. 1 I_ILk