## **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.||||||||||| ||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.||||||||||| ||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`||||||||||| ||||||||||||| ||||||||**Date:**||`15 November 2025`||| ||||||||||||| ||`BACC ACMA (Chartered`|||`Institute of Management Accountants)`|||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| **----- Start of picture text -----**
Address:
**----- End of picture text -----**
## 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