APPENDIX 1 oscr,- Period siart date Monlh Y¢ar 12 2023 Period end date Month 01 To 1 2024 Office of the Scottish Charlty Rogulator Charlty name Other namo• charlty18 known Ethafds Benevolent Fund R•gS•t•r•d charlty numb•r ChaTlty'• prlnclpal addfui SC007264 1 East Cralbstone Street Aberdeen Unlled lfjngdom Postcod• AB116YQ NameB of th• charlty tru#t••A on dato of approval of Tru•t•••' Annual Roport rnon {or body) entit19d to appolnt Offlco (If any) Dat•s acted If not for wh91• y•ar Trusteè name Aberdeen Unlverslty S8cr8tary Aberdeen UnSverslty Secretary Lord Provost November 2024- Present January 2021- Octob9r 2024 Factor December 2023- July 2024 From July 2024 Factor 10 11 12 13 14 15 46
APPENDIX 1 Namm of all other charity trustees durlng th• porlod, If •ny, {for oxample, those who rIgn•d part w•y through the flnancial period) Typ• of govorning doGumon¢ Trust Disposition and Sattlement 8nd Codicils respectively dated 21 August 1854, 21 Mafch 1860 and 11 February 1861 granted by Alexandgr E¢ardS and as arnond•d by the Edwards, Trust Order 1881 and 1934. Trn•tw r•cru5tmgnt •nd appolntmeni l The Tru$l888 ghall be 8S 8taled In the Trust Deed the presgnl Mlnlslor8 of Newhllls, Dyc8 8nd Skene, the Secretary of tha Ab8rdeen University aTh the Lord Provost ol Aberd88n. A Factor shall be olnted by the TnJslees. The pr888nl Factor is of James & Ggofgè Collie, 1 East Cralbstone Street. Aberdeen, Charlt8bl6 purpo••• The purpose of the Trust is to pay the annual income from the Trust Assets equally between the Parishes of Newhills, Dyce and Skene for distribution lo the elderly, young and negdy throughout Ihg Parish88 al the discretion of the respoGttvè Kirk Session. Summary of the maln actlvltle¥ In relatlon to thgsg objects RelaSn the capital of the Trust to generate a good level of income from which the grants can be paid whilst protecb.ng the capital for future growlh, The majority of the capltsl Is Investsd in the Stockmarket which is managed by Rathbones Stockbrokers in Glasgow. The portfolio is revWed by the stockbrokers on a six monthly basis wh8n recommendabws f¢y any changes aro approved by tho Trustees.
APPENDIX 1 Achievements and performance Summary of the maln achlevoments of Having sufficient income lo pay grants totalling £33,000 to the parf8hes of Ihg ¢harlty durlng th• Ilnanclal p•rlod Skene. Newhills and Dyce. Financial review Brl•f Btat•ment of th• charfty'• pollcy IThe Trust aim5 to ensure that ther6 are 8ufficienl rovenue funds lo pay on rn8•rv•• grants, which ar8 paid in December ond June, and also forthcomlng capital and IncL)me expenses. Al 30 November 2024 Ihere wo$ a doslng cash balance of £36,520 of whlch £5.478 was hold in tha Trust's i endowment fund and £31,042 wa5 unre8trfcled. Detalls of any dgffl¢lt Donatsd facilitieg and gervlc•• (If any)
APPENDIX 1 Th• tru•t••• d•claro that th•y h•v• approved th• tru•tsM' r•port abov•. 81gn•d on b•hall of th• charlty'• Irust••• Slgnature{•) Full nam•l81 Posltlon {e.g. Chalr) (MINI51kL OF fvJ6 OF TH PAAI sEs Date 13/7/Qz
AppE)IK2 Erf41 Ltt4 Edwards B•n•Yolent Fund SC007264 OSCR Recei ts and pa ments accounts For th• p•rlod rro kdlish thrity ReBulal Sp¢tion A Statement ol receii)Is and payment5 UDre51red Expondablo Indowment fur Pprmanont •ndMEnt Total lundB cLYr•ni PE0 Total lundsl•st pe Al Le G[ll tr U420 25,199 23.• 21D? R•ni6 Irtym land& 41.11• ¥4 A2 R•¢01p rrom & In¥•#im•nt 127.J41 121,Yl 72.• Y2,•52 b tol• 127,141 127,Jl• 174ODI 1•,72• 33,000 JI 21.M7 AJ Stsb toiil 70.70 7T,177 418 ol 1ZZ,M1 I22,? 122.061 12?.Q01 4 Subior•l 70,F5S 12B.41J 1Bg.231 90.843 Ir•C•451&/1P4YMné•} 1.ogj 72Y 2B,603 AsTr•ttl1Ir¢jm) 9J•2 9.2 $yrplLt&l(d•lkllJ tthry•w &3
APPENDIX2 Edward5 Benevolent Fund SC007264 Expefidllb dtswffl•rl fun TDt4 tPIrtOd B1 Callh ca3hwvjtr¥nka8lll ol 15.142 317 $fvl aj nacCOU 11Q3B4 (2&72 {i&w Ji,043 1477 J•.$ 82 In¥•blrn•n Sg0,OM jvo.ooo Om213 T I.OM.215 Dt•l B3 Othr M••t• TW 9.310 I£F Iva •,70> 21,J71 i$,143 ,7JO 85 ¢drtllnyniiiiblllU 3/7 R&pa¢3)241S13lOlts1knEes
ApPENX2 Edwards Benevolent Fund SC007264 Section C Notes to the Accounts C1 Nature and purpos• tsf fund• (may be st8tocl on anèlysls ofrund5 thsh8els) The purposg crflhe Tw8t18 Io poythe aryJ81 In• from thB TnJstA5setB eqLwIty beJe•n thg Parh88 of Newhlls. ond Sk6n8 ford1stributi to the ddetly. w)urvJ and nythrJhuUtthe Pori¥h&8 atthe dLscretwJn ol th8 reSpe Sessknn. Reian the ceptol ofthg Truitto ¥•1 rAinEcffle fr tho prants can È• ¥th18t proteBling Ihe catal for fviure gr(thth. Tr m4lDrbtyorthe c8pho1 k kwtr8knY In the St(Kkm8rfet whith. man89&4 by Rathbo8 Slcdbrokerd in GIasL. Tts ptsrtrLqlo kg rev¥¥d bythe stockbror& cfi 8 51x Mc4)th b•sk whan ra¢thnm8ndakns forany ¢h•ThJe¥ are aPkxv¥&J bythe Tru$tso&. TY ol adlvlty or prolKt •upport•d Nwnbwof yrr41 tbtut4Jn C2 Grnnts Skan8 P8rl8h Chwch 11.000 11.000 11JlOO Nfjwhllls P8ri8h Church Pari8h Church Total 33.000 C3• Trwt•• r•mun•rnlbon If no f¢mun8rollonwo8 pa dudt)g Ihe per11 to any ch8fity trul pr8Cffj to InJ81•0 cr1 Ihls box loih•rwKe compl818 3ty1 Authorlty und•t wttSch ld C3b Tru•tM rwnun•r•tit)n- d•tall• e4• Tru•t•• •xp•nM• Irno expen80$ w•re p8kl loany chorty ¢Juthg Ihe p•WKJd then crou bom IDtherW com8l0 seclk)n 4bl nb•rC C4b TruBt•• •xp•n•M. d•t•ll¥ P4•lure of telation$hl N8¢ur¥ of traniactlon C5 Tran¢tIonS wlth tru•¢• and ¢onrn¢¢•d ryon5 ¢6 Other intonnlOn RaPacGs 2024$X l Notes DerntTr2OD7
APPENDIX 3 OSCR Scottth Crty RegwL]Ic IndeJ>endent examiner's re ort on the accounts Rgport to the Charfty nwne tru8ts•slm•mbers oi Edwards Benevolent Fund Reglstsrod ¢harlty SC007264 numbèr I On the accounts ofth• harity for tho porlod Perf(MJ start date Month 12 Period end dats Month Y•ar 01 2023 t• 2024 Set out on pag•¥ rem•wgr 10 Indudo lh• p•ge olathY1ts1 Respocllve The ¢h8rity's trustees are responslble for the pr8par81ion of the accounts In accordance rospon¥lbllltle8 of th the terms of the Charities and Truslgg Investrnent {Scollandl 2005 Act and th8 tru•t••s and •xamln•r Charities Accounts Iscotlandl Regulations 2006 {as amended). The charlty trust88S onsider that the audit requirement of Regulallon 10111 {dl of the Accounts Regulations does not apply. 11 is my respon81blllty lo examlne the accounts as required under seciion 44111 Icl of the Act and 10 8tsto whether parucular matters hav8 come to my 8ttenllon. Ba•1 of Indep•nd8nt My gxomlnatlon is carf8d out In 8ccordan¢e with Regulation 11 of the 2006 Accounts •xamlll•rf* •tatem•nt Regulotions. An examlnation includes a review ol the 8ccounllng records kept by the charlty and a Gomparison of tho accounts presented with those records. It also Includes consideration of any unusual items or dlsclosure$ in the accounts and seeks gxplanalions from the trustees concemlng any such matters. The procedure8 undertaken do not provlde 811 the evid8nce that would be required in an audll and, rJ)nsequenlly, I do not express an 8udll oplnion on the view given by the accounty. Ind•p•ndont oxamlnor'• . In the course of my examination, no matter has come lo my attentlon: •tatom•nt which gives m8 msonable cause to belleve that in any matèrial respect the requirern8nls'. lo keep accounting re¢ord8 in accordanc8 with section 44(1) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and lo prepare accounts which accord with the accounllng records and comply with Regulation 9 of the 2006 Accounts Regulattons have not been mel, or | 2. to whSch, In my opinlon, attention should be drawn in order to enable a proper understanding ol Ihe account5 to be reached. Data: 5 August 2025 Slgned: Namg: Rolovant professional qualificationlsl or body ACA {rf any): Addre86: Azets Audit Services Quay 2, 139 Fountainbridge Edinburgh EH3 9QG
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give hern brlfjf detalls of any ttoms that th• examlner wishes to dl•clos8