WEMYSS CHARITABLE TRUST PROFIT & LOSS ACCOUNT YEAR ENDED 31 MAY 2025
| Income Rent Interest Donation from WCF Gain/ (Loss) of Investment Transfer from WCF Bank to WCT TOTAL INCOME Expenses Property Maintenance & Renovation costs Alarm Travel costs Investment Charges Bank Charges Legal and Prof Fees Charitable Expenditure Donations Rents Paid TOTAL EXPENDITURE NET INCOME |
Year to 31-May 2025 £ 0.00 24,674.24 334.08 0.00 11,130.37 0.00 40,761.51 1,600.00 175.48 0.00 3,328.71 10.00 300.00 5,414.19 10,000.00 2,400.00 12,400.00 17,814.19 22,947.32 0 |
Year to 31-May 2024 £ 23,761.84 550.29 676.47 63,259.10 1,613.26 |
|---|---|---|
| 92,724.05 0.00 168.72 76.00 2,198.42 0.00 804.00 |
||
| 3,247.14 1,000.00 2,400.00 |
||
| 3,400.00 6,647.14 |
||
| 86,076.91 | ||
| 0 |
Notes
Donations Children’s Safety Education Foundation £500 Rosslyn Specials School Donation £4,000 Fife Railway Preservation Donation £5,500
WEMYSS CHARITABLE TRUST BALANCE SHEET YEAR ENDED 31 MAY 2025
| Fixed Assets Heritable Property Investment Current Assets Dividend/ Interest Bank Other Capital & Reserves Opening Balance Equity Retained Earnings |
31-May 31-May 2025 2024 £ £ 476,738.57 476,738.57 284,645.23 222,220.75 21,108.84 60,586.00 21,108.84 60,586.00 0.00 0.00 21,108.84 60,586.00 782,492.64 759,545.32 759,545.32 673,468.53 22,947.32 86,076.79 782,492.64 759,545.32 0 |
31-May 31-May 2025 2024 £ £ 476,738.57 476,738.57 284,645.23 222,220.75 21,108.84 60,586.00 21,108.84 60,586.00 0.00 0.00 21,108.84 60,586.00 782,492.64 759,545.32 759,545.32 673,468.53 22,947.32 86,076.79 782,492.64 759,545.32 0 |
|---|---|---|
| 759,545.32 | ||
| 673,468.53 86,076.79 |
||
| 759,545.32 | ||
| 0 |
APPENDIX 3
OSC r
Office of the Scottish Charity Regulator
’ Independent examiner s report on the accounts V2
Report to the Wemyss Charitable Trust trustees/members of
| Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | Independent examiner’s report on the accountsV2 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Wemyss Charitable Trust | |||||||||||
| Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
SC 005789 | ||||||||||
| Period start date | Period end date | ||||||||||
| Day | Month | Year | Day | Month | Year | ||||||
1st |
June | 2024 | to | 31st |
May | 2025 | |||||
| The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. |
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| My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the accounts. |
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| In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 15 November 2025 |
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| Date: | 15 November 2025 |
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BACC ACMA (Chartered |
Institute of Management Accountants) |
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APPENDIX 3
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose