The Whyte Trust Scottlsh Charfty No SC 008803 clo ArKlersons LLP, 40 High streel. Kinross KY13 8AN Trustees, Annual Re ort and Accounts for the ear ended 31st December 2025 Current Trnstees Dr A J McCr￿ke Mrs Emma NNen Mr Ross Mcconnell IAr David Culhbert Olhw TfU5t••s during tho financial year STRUCTURE GOVERNANCE & MANAGEMENT ConstitutionlGov•rning Document Trust Deed dated 28 April & 1 June 1927 and Minute of Trustees daled 2 July 1998. RacNltm•nt and apP￿ntMent of Tnmteos By assumption by the exislirwJ T￿￿tee5. OBJECTIVES & ACnVITIES Purposes of the Trusl a. The Provision for the Health Centre in Kirnoss or any Coltage Hospital in Kinross or any future hospital. surgery or olheM5e providing medical care for Ihe general population of the County of Kinross of facilities or equipment that will benefil to such Health Centre, Cottage Hospitsl or Other￿Se or the patients or users thereof. b. Payin9. or (x)ntri￿ting towards paying, the salary of a meilical or nursing appointment proposed by the said Health Centre or it's successors for the promotion of general heaihcare %Mth the County of Kinr05s, and wlith apwntmenl would not otheThvis8 be furthd by the Perth & Kinross Healthcare NBS Trust ¢y it's successors. c. The provision of medical care or kn11t￿$ ￿ equipment fcr th8 elder￿ or infirm al Kinross Day Cenlre. d. Financial support for Organisat￿n5 in the County of Kinross whose purpose is to transport reshyents of the County of lQnross to and from trv)spital, the residents to be assisl8d to be mainly. all￿Ugh not exclusivdy, ts elderty of the County of Kinross Financial suppcKt for the elderfy of the County of Kinross lal for medical eqvipment , equipment generaiy. motorised Veh￿leS or I￿lI11￿e$ that will increase the mobility or independence of the elderty or {b) that wll contribute towards alleralions required in the home of that will allow the ew lo remain in their home and maintain ther in(Jep8ndence. Maln actlvltl¢s and achlevemonis in the ye¥ Management of investments and investment incom8. FINANCIAL REVIEW see Recel &Pa enls Account Surplusl(detlcll) The def￿11 for the year was £496. No grants were during the course of th8 year. Reservès The Acccrtjnls bring out a Reserves balar￿e of£2gM at 31st December 2025. ￿1¢h is required to cover the possibility of payments wiihin the Trust's purposes in the short term and legal and administration fees. Investments The market value of investments held tfvoughoul lh8 year in(xeased by around 5% from £123,718.66 10 £129.419.02. Trust•e remunoratli)n and •xp•ns•s The Iruslees did not persondly receNe any remuneration or expenses during the year. rovod b th8Trustoes on.iil 1116 and sl ned on th•ir b•half: Alislair Mccracken (Trustee} Examined and found correct on Ind8pendenl Examinér) Whyts Trust Receipts and SC008803 OSCR ayments accounts ffj) Re8utsbr 1st 202S 315t Section A Statement of receipts and payinenls Unmtrkt•d Rq*irf¢t•d lundl Exportd¥bl• Pgrn4n•nt •ndowm•nt Total lunds rr*Trt pgrfod Total I￿ndS la•1 A1 R•c Donabons Grants Re￿pts Ir¢m hmdr•skng aeti¥l￿eS Gross Ir*Jing r8¢wts from inveslments otWth•) 1136 &130 Ren1sf￿)￿l8￿l & Al 3.136 &1>J R4cobpts l¥om asa•t & PrrKeeds Irum sa￿ orr*J 8ss•1$ Pfocaod$frL¥n 8818 ofiMslffl•nts A2 Sub toi•l 1136 3.130 Gm5s V•51M￿l man¥wment ())5 ¢>anls ￿￿j domtions 177 pie¥ious)e* 631 A3 t•MI 4831 6.631 A4 P•yff*nt• rda¢lng to Inw•tm•nt moyemqnts Pur¢N4$0s ol fL¥ed 35sels Pvrch8s• of investm A4 Sub total Tot•lpawn•nls 8,6J1 7,Q02 &49• 3A AS Tran•l•r• w i lfr¢ml lund• 1000 Surplusl{d•fichJ foryw The Whyte Trust Scottish Charity No SC 008803 Statement of Balances at 31$¢ DK•mber 2025 2025 2024 Bank & cash in hand Opening balance Surplus l {defiatl fcff Qosing bal￿¢0 Statomont of Balane•s at 31st D•c•mb•r 2025 {cont•nued) 2025 2024 Assets Investments at Book Value Aberforth maller Com 180 Ordinary 0.01 shares lackr￿k F n na rs Ltd 3168 Shares 8NY Mellon F 4345 Shares Brown Adviso 523.925 Shares Fideli UCITS Quali 1236 Shares Fidelit Inveslmenl Ja 1826 Shares ICL Infrastructure PLC 1225 Sharès ETF 626 Shares Invesco Fund Mana 1258.520 Shares isha I World Ener 544 shares ishares Ph 83 shares Ishares FD80 728 Shares Mercantde Inv8stm8nt 1120 Sh¥es The Renewabtes Inl Iructur& 2412 Shares Robecco Ca 56 Shares nies Trust 2,297 6,120 4,079 5.017 5,017 Funds US Growih 6.837 6,837 Income 8,499 6.976 n FurKI 3.598 3,598 2.031 2,031 Nasda 1.876 ers Invèseo Asknqn 2.665 2,665 3.122 3.122 ical Gol¢J 2.391 3.774 3.514 3,514 2,217 3.105 3,105 ital Growth Funds 5,155 l London Sustainable 1977 Sha rman 4254 Shares Scoltish Mort elnv 271 Ordinary 25p Shares T Ba.le Furm erwces Ltd E 2035 Shares TBa 2423 Shares TRP Inveslmenl Trusl 450 Ordinary 25p Shares Twent our Investmenl Fun 27 Shares Kin 4619 Shares Uniled dom 4.25% SNR B 2572 Shares rdF 215 Shares Van uard Inveslrnenl Series 54 Shares Van uard Fu 252 Shares Xlrackers S&P 500 5.162 5.162 4.1 2,615 215 215 5.061 5.061 2.865 2.028 2.327 m4.5 Gilt 8(￿dS 4.734 2.680 2.643 2,643 PLC S&P 13.091 13.091 5.153 5.153 E 100 UCITS 8.876 7.502 1.929 103.889 107,607 InDd In ashD 1.361 241 Total Invostments 105.250 107.848 Apprt)ved by the Truslees c and Si￿ed on their behdt Lb (dale) Allslair cCT&*en, Tnjstee Examined and fourKI corr8Ct dale) Irwjèpendenl Examiner APPENDIX 3 oscr Olftce of the Scottish Charfty Rogul*or Independent examinerfs report on the accounts Thè Whyte Trust R•port to th• trust•oslm•mb•rB Reglstered eharlty numb•r On tho ac¢ounts of lh• charlty for th• p•rlod SC008803 PericKI start date M(￿th PerÉod end date Mmih Year 31" 202S Sot out on pag Irein•r*erts I￿jude the pa9e c4 s￿e￿I Rasp•ctlv• rospon8lbllltlo8 of tru8te•8 and oxamlnor The charity's trustees *e responsible for the preparation of the accounts in accordance Vrith the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulatsons 2006. The charity trustees consider that the audit requirement of Rewlal*Jn 10(11 (dl of the ￿COUnt$ Regulations does not apply.11 is my ￿sponSIbl11ty to examine the accounts a$ required under section 44(1) (c) of 11 Act and to stale whether partI￿lar matters have come to my allenlion. My eXam￿allOn ts carrth ovl in acc(thn¢e with RegUlaIK￿ 11 of the Charities Accounls {Sc￿lIand) RegulatK)ns 20C6. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5.11 also inclLKles consideration of any unusual items or disclosures in the accounts and seeks eX￿a￿alK)nS from the tru51ees concerning any such mallers. The procedures undertaken do not provth all the evidence that vmuld be required in an audit , consequently. I do not exFffess an audit opinion on the ￿unts. d•p•nd•nt , In the course of my examinatK)n. no matter has come io my attention statement I Bas￿ of Ind•pond•nt oxamlnerf8 8tatom•nt which wes me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with 5eclK)n 44(11 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Re￿lat￿)n$. ar io prepare accounts which wird wth the accounting records and comply with Regulakn"on 9 of Ihe 2006 Acxwnts RegJlatb)ns ve not been met 2. to which, in my opinion, attention should be drawn in order to enable a pyoper understanding of the accounts lo be reached. Date: Slgned: Nam•: Relevant profelglonal .' quallfteallon{s) or body (If any): 2ol3)7 Addres8: 'Please delele Ihe ￿rdS in the brackds iltWth) ar•ty. If do aOy. sei ttx*e have Ca￿￿e to your attenlb)n on Ihe lollowng page. APPENDIX 3 Disclosure section Only complete Iftt* examlner needs to hlgNlght materfal problems. Glvo h•r• br1￿ dotalls of., any ttoms that tht, examln•r WISh￿ to do￿109•