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&.....