2025-04-05-accounts - Thomson Charitable Trust

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APPENDIX 1

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Trustees’ Annual= Report for the period
OSCr Period start date _ Period end date
Err| Pr
Office of the Scottish Charity Regulator
Charity name Thomson Charitable Trust
Other names charity is known
by — se icinntiaiheaiuaiass a
Registered charity number SC 010317
Charity’s principal address Lindsays LLP ee a _ —_ 7
10 Blackfriars Street: - Oe7 OO
PERTH
OO [Postcode PHI SNS
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Names of the charity trustees on date of approval of Trustees’ Annual Report

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4 APPENDIX 1 |

| |

Reference and administration details

Names ofall other charitytrustees during	Names ofall other charitytrustees during	the period, ifany, (forexample, thosewho resigned partway
through the financial period)
	Name . a ;has	BS	pak, Datesactedifnotforwholeyear care
Structure, governance and management
Typeofgoverningdocument	‘DeedofTrustbated 23 June1975 and subsequent datesand registered in the Books of Council and Session on
		12 September 1975.
Truslee recruitmentandappointment		Trustees aro appointedbyexisting Trusteestaking account oftheir view ofthe suitability ofany newTrustee given the principlesencompassed in the Founding Documents and the background and skills ofany new Trustee relative to the skill base ofthe existing Trustees. The	—
		Secretaries provide theinduction process fornewTrustees. Trustees drawn from the local community are nowappointed for a fixed term,
		normally4 years. Trusteeswhoare members oftheThomson Family
		normally serve for 3years. The founding documents stipulate that there shall beatnotime less than five Trustees to include, where possible, a memberoftheThomson
		family.
Objectives and activities
Charitable purposes	(TheTrusteesin the sole discretionto applytheincomeorcapitalofthe Trusttocharitable institutions, societies, objects and/orindigent person		—
		including causesthatwould benefit charitable purposes connected with
		education, musicorany sphere ofthe arts.

Summaryofthemainactivities in relation to these objects		TheTrusteesmeettwiceperyeartoconsiderallmatters ofTrust business including thedonation programme. In addition to any routine	administrative matters dealt with atthese meetings, theTrustees maybe consultedwhereappropriate fordecisionsorforinformation. The

APPENDIX 1 Achievements and performance

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Summary|of the|main|achievements|The Trustees continued|to|honour existing|commitments|and|to support| |of the charity|during|the financial|local|charitable|institutions|and|societies|including|those associated|with| |period|education,|music|and the|arts.|At the year-end,|the charity|had| |committed|to one|grant|that was|contingent|on|conditions|being|met| |by|the|beneficiaries. The|total|committed|grant|at|the|year-end was|as| |follows:| |TWK|UK|-|£40,000|

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Brief statement|of the|charity’s|policy|| The funds of the Trust originate from|original|and subsequent|capital| |on|reserves|donations|together with|the growth|in|value|of the|investments and|the| |periodic|accrual|of revenue.|The Trustees|have adopted|a|policy|of|not| |encroaching|upon|capital|in|making|charitable|donations,|generally| |seeking|to ensure|that|all|charitable|donations|and|expenditure|are|met| |out|of revenue year on|year,|but|in|this|regard|may|pledge|support|to be| |funded|from|future|income|streams.|Where|this|occurs|and|the| |commitment|is|unconditional,|the|grant|is|shown|as|expenditure|in|the| |year the|pledge|is|made,|resulting|in|an|apparent overspend|of revenue| |onthatyear,|:|| |Details|of any|deficit|£14,540 — this|is due to the|proceeds|from|sales|of investments|being| ||considerably|lower|than|last year as|well|as|a|slight|increase|in|grants| |and|donations.|Trustees|monitor cash|flow and|will|review|investment| |strategies|to|maintain|their established|approach|to|managing|income| |and|expenditure.| |Donated|facilities|and|services|(if any)|||None|

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APPENDIX

Other optional information

| | |

| The trustees declare that they have approved the trustees’ report above. | Signed on behalf of the charity’s trustees

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Signature(s) | :,:
Full name(s) | |
Position (e.g. Chair) C44. 44.4 A we4 ‘| , _
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APPENDIX 2 Enter li wity aan below iterSG Mo below
Thomson Charitable Trust SC 010317
“~ ;
( ) Cc ( : j )) Receipts and payments accounts
VF DRT For the period a x os ="
Section A'Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowmentfunds endowmentfunds current period period
to nearest £ to nearest £ to noarost £ lo nearest E to nearest é to nearest£
Ad Receipts
[Donations S| as
CO ios |
Grnts_ | ke |
Receipts from fundraising activities | pe |
Gross trading receipts | Betaee: |
land and buildings 82,373 sasrs|82,373 |__|82,603
|
Rents from land & buildings | be
acliviliesross receipts frorn olher charilable |
AT Sub total 82,373 82,373
A2 Receipts from asset &
investment sales
Proceeds fromsale offixed assets | aes |
Proceeds from sale of investments 27,430 27,430
Az Sub total
Total receipts 4o9,e02|[ | (eae 409,802 170,812
Aa Payments
Expenses for fundraising activilies ; CC Gara [t~—SCY
Gros dng payment _— a
Investment management costs 22,900 | 21,809
activitiesPayments relating directly to charitable| ieee3,286 lr
Grants and donations
overencecoate Be
Audit / independent examination| 4,204 | | __4,204| 4,092
Cegecosts| 444 - [tae]][ [|]
ee
A3 Sub total] 124,343| | 124,343 | 447,547
A4 Payments relating to asset and
investment movements
Purchases of fixed assets fs
Purchase of investments ;
a
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SC 010317
APPENDIX 2 Thomson Charitable Trust
Section B Statement of balances ees- Rosiricted funds — andawmentExpendablefunds endowmentPermanentfunds acte [—] —mp
Categories Details to nearest to nearest E to nearest © to nearest £ to nearest494148 to nearest&
1 Vash funds Gachp vents and bankACCOUNT balances al start of year 434,148 |
Gaara somoveseees | [(awe)]
Cash andbenk balances at end of year 119,608 119,608 [134,40 |
>
(Agree balances vitit recapts aad payments
accountis))
Fundto which asset belongs Market valuation Lastyear
Details to nearest [£] to neareste
Total 2,819,064 3,149,913)
Fund to which asset belongs Costtit avallable) ein hbrary w Last year
ects toncarest£ to nearest£ to nearest £
7
- =
Total
Fend towhich lability relates Amount duo Last year
to nearest £ fo nearest £
Dotalls
|
| BA Liabitties independent Examiner U nvestrictednrest y| 5,249)
Invastment Managemont
|
aaa
Total 6,669
|
Fund to which ability relates sonnel Lostyear
te nearest & to nearest’
Details
1
| sConiingent iabiites [TWKUK Unesiced |
Blairgowrie Tennis Club Un vi es ti ricted _—
| ° Fossoway, St Ser's and Devonside Church Unvestricied [ 000)
Scone Old People's Welfare To
j| Print Name approvelDate of
Signed by one or two trusteas Signature
onbehalf of ell the trusteos
pee
} December 2007
|1 USE THIS ONE -Accoents 2025 - Thomson Charitable Trust - appendix 2-GPT copy(40872102,1) / Statement of balances
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APPENDIX Thomson Charitable Trust

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SC 010317
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APPENDIX	Thomson Charitable Trust	SC 010317010317
Section\C Notes	to the Accounts	i ian
C1 Natureand purposeoffunds (may bestatedon analysis offunds worksheets)	ThefundsoftheTrustoriginatefromoriginalandsubsequentcapitaldonationstogetherwith thegrowthinvalueofthe investmentsandtheperiodicaccrualofrevenue. TheTrusteeshaveadoptedapolicyofnotencroachinguponcapitalin makingcharitabledonations,generallyseekingtoensurethatallcharitabledonationsandexpenditure ismetoutofrevenue yearonyear,butinthisregardmaypledge supporttobefundedfromfutureincomestreams. Wherethisoccursandthe committmentisunconditionalthegrantisshownas expenditureintheyearthepledgeismaderesultinginanapparent overspend of revenue in thatyear.
	‘Type“itactivityaeprojectsupported	Individual /institution er ca £
	attend her trumpet lessons	Devonside Church 5,000.00
	Granttohelp fund theprovisionof free Englishlanguage lessons Brass'surnmer 2024 trip to Aschaffenbura Granttowardscostoftrek toMoun!Everestbasecampwith	AnnualdonationtoChristmasGoodwillScheme
		800,00
		Auchterarde
		41,320.00
		0 e Indice
	Granttohelpfund participationon a ProjectTrust tripto India in 2025	JaimeCleall-Harding 500,00
	TsttrancheofsupporttoTWK/Osiligi Charity Projecttohelp	fundcompletionand fitoutof anewcommunitylearning facilityintheMaasaiCommunityofOlepolos residentin Perth storageattheCommunity Hub DonationtohelpfundtheCateran PioneerProjectoverthe
	Annualdonation tohelpfund participation ofyoung Perth basedmusicians totake partthroughNYOS Pathways	NationalYouthOrchestras ofScotland ‘anes =
	neme Musical" atPerth Theatre from 8-12 April 2025	Po ocie 2,500.00 Total

USE THIS ONE - Accounts 2025 - Thomson Charitable Trust - appendix 2 - GPT copy$10672102.1) / Noles

December 2007

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |C3a TrusteeAPPENDIX|2|Ifno remuneration was paid during the period|to any charily trustee or person connected|to a {rustee cross|x| |remuneration|this box (otherwise complete section 3b)| |Authority|under which|paid|£| |C3b|Trustee| |remuneration|-|details| |C4a Trustee expenses||If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete| |section 4b)|xX| |Number of|£| |trustees| |-|details| |Transaction|Balance| |amount|(f)|outstanding|at| |Nature|of|relationship|Nature of|transaction|neriod|end|(E| |C5 Transactions|with| |trusteesconnectedandpersons|Partner|in Lindsays|Secretarial and Management Fees|416,430|NIL| |C6|Other information||Atthe year-end,|the charity had committed to one grant that|was contingent on conditions being met| |by|the beneficiaries.|The|tolal committed|arants|at|the|yea|end|totalled £40,000.|

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| | | | USE THIS ONE - Accounts 2025 - Thomson Charitable Trust - appendix 2 - GPT copy(40672102.1)[/][Notes] | |

December 2007

Thomson Charitable Trust

Report of the Independent Examiner to the Trustees of Thomson Charitable Trust

I report on the financial statements of the charity for the year ended 5 April 2025.

This report is made to the trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to report my opinion as set out below and for no other purpose. To the fullest extent permitted by law I do not accept or assume responsibility to anyone other than the trustees, as a body, for my work or for this report.

Respective responsibilities of the Trustees and Examiner

The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required 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 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 I do not express an audit opinion on the view given by the financial statements.

Independent Examiner's Statement

In the course of my examination, no matter has come to my attention:

1 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 Act and Regulation 4 of the 2006 Accounts Regulations
° to prepare financial statements 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 financial statements to be reached.

Partner

For and on behalf of Henderson Loggie LLP Chartered Accountants The Vision Building 20 Greenmarket Dundee DD1 4QB

2025