2025
STATEMENT of ACCOUNT of the INTROMISSIONS of A HF BARBOUR'S TRUST for the CHINA MISSION
From: 01 November 2024
To: 31 October 2025
TRUSTEES:-
Mr Freeland Barbour Dr Hugh Buchanan Mr C S Kennedy W'S. Dr Margaret Craig
LEI: 2138002BYJOIKFTRICO0S5S
LINDSAYS LLP LCK/AHF1/1
Inland Revenue Charity Number SC009221
A HF Barbour's Trust for the China Mission
Trustees! Report for the year ended 31 October 2025
The Trustees have pleasure in submitting their Report for the year ended 31 October 2025.
The Trust was established by Declaration of Trust by A H F Barbour and others dated 17, 18 and 25 June 1924 and registered in Books of Council & Session 28 June 1924.
The funds shall be held and administered by Trustees.
The objective of the Trust was to apply the Trust funds for the behoof of the Scottish Auxiliary of the China Mission in connection with the Presbyterian Church of England but in the event of any change in the administration of the China Mission, the Trustees were granted full powers in the altered circumstances to apply the Trust funds for behoof of Presbyterian Mission work in China as they in their sole discretion shall think fit.
Statutory regulations require the Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Trust and of the surplus or deficit of the Trust for that period. In preparing those accounts, the Trustees are required to:-
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select suitable accounting policies and then apply them consistently;
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- make judgments and estimates that are responsible and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
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- prepare the accounts on the going concern basis unless it is inappropriate to presume that the Trust will continue.
The Trustees are responsible for keeping proper accounting, records which disclose with reasonable accuracy at any time the financial position of the Trust and to enable them to ensure that the accounts comply with statutory regulations. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Grants have been made as detailed in the appendices.
The financial position of the Trust at present is as disclosed in the accounts.
The Trust is recognised as a charity by the Inland Revenue for taxation purposes. The Inland Revenue charity number is SC009221. There is therefore no liability to taxation on any of the Trust income or capital gains.
Approved by the Trustees and signed on their behalf by C S Kennedy.
4) ee Ee ee C2 ce Date
AHF Barbour Trust for China Mission
Abstract of Account for year to 31st October 2025
CAPITAL
| Balance at credit of capital at 31st October 2024 | Balance at credit of capital at 31st October 2024 | 570,783.91 | ||
|---|---|---|---|---|
| 570,783.91 | ||||
| Deduct: | ||||
| Loss on Revaluation of Investments | 12,937.46 | |||
| Administration Expenses | 125.00 | |||
| Agents' Fees | 720.00 | |||
| wneneenes | 13,782.46 | |||
| Balance at credit of capital at 31st October 2025 | 557,001.45 | |||
| ofwhich, | market value of Investments | 557,478.55 | ||
| Balance over-invested at 31st October2025 | (477.10) | |||
| REVENUE | ||||
| Balance at credit of revenue at 31st October 2024 | 18,250.60 | |||
| Investment Income | 16,756.50 | |||
| 35,007.10 | ||||
| Deduct: | Donations | 18,000.00 | ||
| Agents' Fees | 960.00 | |||
| weeennene | 18,960.00 | |||
| Balance at credit of revenue at 31st October 2025 | waenenene | 16,047.10 | ||
| 15,570.00 | ||||
| Represented | Represented by: | |||
| LindsaysFunds | 15,570.00 |
Represented by: Lindsays Funds
AHF Barbour Trust for the China Mission
Receipts & Payment Account for the yearto31 October 2025
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----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|Receipts|
|Investment|Income|16,756.50|16,858.23|
|16,756.50|16,858.23|
|Proceeds|from|sale|of|investments|0.00|0.00|
|Total|Receipts|16,756.50|16 858.23|
|Payments|
|Charitable|Donations|18,000.00|16,700.00|
|Administration|Expenses|125.00|145.00|
|Agent's|Fees|1,680.00|1,500.00|
|19,805.00|18,345.00|
|Purchase|of|Investments(inc|equalisations)|0.00|0.00|
|Total|Payments|19,805.00|18,345.00|
|Surplus|/|(deficit)|for year|(3,048.50)|(1,486.77)|
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AHF Barbour Trust for the China Mission Statement of Balances as at 31 October 2025
| 2025 | 2024 | |
|---|---|---|
| Investments | ||
| Opening balance | 570,416.01 | 505,320.93 |
| Purchases(inc equalisation) | 0.00 | 0.00 |
| Sales | 0.00 | 0.00 |
| Gain / (loss) on sales | 0.00 | 0.00 |
| Gain/Loss on Revaluation | (12,937.46) | 65,095.08 |
| Market Value as at 31 October | 557,478.55 | 570,416.01 |
| Bank and cash in hand | ||
| Opening balances | ||
| Lindsays Funds | 18,618.50 | 20,105.27 |
| Rathbones | 0.00 | 0.00 |
| 18,618.50 | 20,105.27 | |
| add: Surplus/ (deficit) | (3,048.50) | (1,486.77) |
| Closing balance | 15,570.00 | 18,618.50 |
| Represented by: Lindsays Funds |
15,570.00 | 18,618.50 |
| 15,570.00 | 18,618.50 |
All funds are unrestricted.
Approved by the Trustees and signed on their behalf
Signed Pelle ae oP a. —|
Date Os [© 3 | 2e26,
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|
Appendices
Income
| Investment Income (Tax Credit) | |
|---|---|
| Charities Investment Fund COIF Investments | |
| 09-Nov-2024 Income Distribution | 4,077.71 |
| 28-Feb-2025 Income Distribution | 4,077.71 |
| 30-May-2024 Income Distribution | 4,077.71 |
| 29-Aug-2025 Income Distribution | 4,077.71 |
| Lindsays Funds | |
| 03-Jan-2025 Payment in lieu of client gross interest due for the period | |
| between 04/02/22 and 31/12/24 | 151.96 |
| 31-Mar-2025 Payment in lieu of client gross interest due for the period | |
| between 04/02/22 and | 158.72 |
| 01-Jul-2025 Payment in lieu of client gross interest due for the period | |
| between 04/02/22 and 30/06/25 | 59.34 |
| 02-Oct-2025 Payment in lieu of client gross interest due forthe period | |
| between 04/02/22 and 30/09/25 | 75.64 |
| 16,756.50 |
Appendices
Revenue Payments
Payments to Beneficiaries
31-Mar-2025 Friends of the Church in China 1,000.00 31-Mar-2025 Scottish Churches China Group 17,000.00
18,000.00
Agents Revenue Fees
31-Oct-2025 Fee for administration of the trust for year to date, applicable to revenue 800.00 31-Oct-2025 VAT at 20% 160.00 ______ 960.00
Appendices
Capital Payments
Capital Administration Expenses
| Capital Administration Expenses | |
|---|---|
| 29-Nov-2024 Michael Marwick examination fee for 2024 | 125.00 |
| 125.00 | |
| Agents Capital Fees | |
| 31-Oct-2025 Fee for administration ofthe trust for yearto date, applicable | |
| to capital | 600.00 |
| 31-Oct-2025 VAT at 20% | 120.00 |
| _720.00 |
NOTES
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Income from investments and income tax repayments are credited to the income and expenditure account in the year in which they are received.
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No Trustee received any remuneration during the year. (2024 none)
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The investments are shown in the account at cost.
Independent Examiner's Report to the Trustees of AH F Barbour's Trust for the China Mission
| report on the accounts of the charity for the period ended 31 October 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) Act 2005 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 | do not express an audit opinion on the view given by the accounts.
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In the course of my examination, no matter has come to my attention
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1 which gives me reasonable cause to believe that in any material respect the requirements:
(a) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
(b) 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.
Michael Marwick
Independent Examiner Retired Accountant ; 3/11 North Werber Park Vy E dinburghH4 1SY aK Nano4 a
Date // Vesmoay 2026
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