CLEGHORN CHARITABLE TRUST SC008372 Financial Report of Trustees for the year ended 31" March 2026 LEGAL and ADMINISTRATIVE ARRANGEMENTS and OBJECTIVES of the TRUST The Cleghorn Charitable Trust { SC008372) exists to provide amenities associated with housing for those in necessitous circumstances. The Trustees who have served during the year ended 31" March 2026 were:_ Mr Laurie Bidwell (Chairman) Ms Karen Wolstencroft (Secretary) Mr Stephen Rottger (Treasurer) Ms Arlene Alexander Ms. Ann Gall The Trustees Report The Trust did not award any grants or distribute funds and incurred no expenditure during the year under review. As reported the Trustees have considering options for the future with the aim of employing the funds more effectively to meet the charitable purposes enshrined in the Cleghorn Trust's deed. They have concluded that dissolution of the Cleghorn Trust and transfer of it's assets as prescribed In Clause 28 of the deed to another charity with similar objects. The Trustees identif led Transform Community Development (TCD) a registered charity which operates in the Dundee area. TCD provides housing related assistance and support to vulnerable people. Discussions have been positive and agreement to transfer Cleghorn's assets to TCD is expected to be acceptable to both organisations. Hopefully to be followed by a formal agreement. This will be referred to OSCR very soon. The trust has had no transactions in the year and consequently it's capital funds total £46,817.46 as of 31" March 2026 Signed on behalf of the Trustees by: Date:
THE CLEGHORN TRUST Scottish Charity Number SC008372 FINANCIAL STATEMENTS & ACCOUNTS 2025-26 l. Receipts and Payments Account for the Year Ended 31st March 2026 2025-26 2024-25 Recei ts Unrestricted Restricted Total Unrestricted Restricted Total Donations £0.00 £0.00 £0.00 Gift Aid Fundraising Total Receipts £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0. 00 £0.00 £o,00 £o,00 Expenditur Flooring Grants (Nil) Total Expenditure £0.00 £0.00 £0.00 £o,00 £0.00 £0.00 Net Surplus/ (Deficit -) £0.00 2. Statement of Balances at 31st March 2026 Cash In Bank Account at the start of the Financial Year Net Surplus/ (Def icit) Cash in Bank Account at the end of the Financial Year £46,817,46 to,00 £46,817,46 £0.00 £46,817.46, £46,817.46 3. Reserves Balance brought forward Net Surplus/(Deficit) £0.00 £46,817.46 £46,817.461 £0.00 £O,OOi £0.00 £46,817.46 £46,817.46 £0.00 £0.00 Balance carried forward £0.00 £46,817,46 £46,817.46 £0.00 £46,817.46 £46,817.46 4. Declarations All funds are unrestricted. Approved by the Trustees and signed on their behalf Signed.......... Stephen W Rottger (Hon Treasurer) Date..
CLEGHORN CHARITABLE TRUST [Scottish Charity No. SC008372] INDEPENDENT EXAMINER'S REPORT 2025-26 I report on the accounts of the charity for the year beginning I" April 2025 to 31" March 2026 which is set out on the preceding page. Respective responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 The charitws trustees consider that the audit requirement of Regulation 10(l> (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of Independent Examiner's Statement 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 seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence ihat wouliJ be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement In the course of my examination, no matter has come to my attention 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 AC'L and Regulation 4 of the 2006 Accounts Regulations, and To prepare accounts which accord with the accounting records and comply with Regulation 8 the 2006 Accounts Regulations have not been met, or to which, In my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed. .Dated............7../5.1..*24......... Independent Examiner (Name in block letters): Qualification/Professional Body.....F.clb1C.Q...Lba,qrir.£p LQ....ALi.c :...[.1%l.......¢.I.QA.) Address. ..Is...... .?..£YJ1LL&.....