REGISTERED CHARrrY NUMBER: SC011232
for the Year Ended 31 March 202
for
The Whltehill School S
orts Trnst

The Wliiteliill School S
orl) Ti-u&t
Page
Report of the Trustees
Independent Examlner's Reporl
Statemenl of Flnand#l Actlvitles
BAlan¢e Sheet
NDtes to the Flnlnclal Stgtements
Detilled Stalement of Flnanelal Actlvltles
15

Tlie Wliltehill School S
r(% Trust
rt of the Trvstte.%
nded 31 Nlarch
The tNst¢¢s pres¢nl their report with the financial statements of the charity for the year ended 31 March 2025. The
ttustccs have adopted th¢ provisions of Accounting and Reporting by Chariti¢s- Statemenl of Recommended Practice
applicable to charities preparing thcir account5 iii accordanc¢ with tlie FinanLial Reporting Standard applicable in the
UK and Rcpublic of Ireland {FRS 102) (cffective l January 2Q19).
OBJECTIVES AND ACTIVITIES
Objectives and alms
Thc objectives of thc Trusl are to advancc th¢ pliysical cducation of pupils, staff and forni¢r pupils of Whitehill
Secondary School through the disbursem¢nt of grants or loans to bcncficiaries to enable Ihcm to participate in sports and
sports ¢du¢ation in 8cotland and outwith Scotland which participalion ￿nn01 be fuiided otherwis¢ by th¢ applicant.
Th¢ obje¢ls of the Trust have not changed during the year under review.
Publlc benefit
The Trust meets th¢ d¢tinition of a public benefit entity under FRS 102.
Vtslunteers
In the yLar undcr review, thc Trust has made limited usc of volunteers. In accordanc¢ with FRS 102 and thc Charities
S()RP (FR% 1112), the ecoiiomic Lonlribution ot'gLn¢ral volunteers is nol rLcognisL.d in Ilie financial 5tatcm¢nts,
ACHIEVEMENTS AND PF.RFORMANCE
Charlt2blt i¢tlvltles
Thc Trust is pleasLd to continue to assist pupils, staff and former pupils of Whitehill secondary S¢hool. During Ihe ycar.
Ilic TNst issued grants lo Wliitehill Secondary SLhool in resp¢Lt of various sports. relalLd projL'Ll% for individuals and
groups which hav¥ b¥¢n used ￿ advancc thcir physical education in acLordanc¢ with Ihe Trusts sLqted objectivcs.
FIIYANCIAL REVIEW
Flnanclal posltlun
Annual Revlew of Actlvltles
ThL financial statemeIits' shvw th¥ vvirall position of IhL Trust as ai 31 Mar¢h 2025, ils. incorning rcsourccs and the
Ipplication ot. these rLsi)urLc¥ for tlic year elided Ihat dalc.
During thc y¢ar und¢r rcvi¢w, thc Trust rccciv¢d total inromc from invcstmcnts of £42,841 (2024 - £36,140).
Total cxpcnditure in thc ycar amountcd to £208,661 (21)?4 - £167.268), Lomprising7 of support cosib. OF £6.73712024
£3,797). poitfolio maniigement costs of £9,9914 (2024 - £1).813) ¢ind syrants paid to institutionts of L191,926 (2024
£153,658). Thi support ¢osl overh¢ads arc allocaled IOOU/o to Lharitsble activilios.
TdkinbF the abovc into aL¢ounl. the Tni%t had nct expenditurL' as at 31 March 2025 of £158,855 aftcr realised gains on
investments of £6,965 {2024 - net expenditurc of £144.295 aftL'r rcaliscd losses on inv¢stm¢nts' of £13.167). AftLr net
unrLalisLd gains ok'£19,537 (2024 - gains of £69,766) on investmLnt, tli¢ ¥harity recorded a108s for thc ycar of £139,318
(2U24 - £74.52Y). Thc dcficit has been taken to reserves. The Trustees are liatisfied witli the performance for the yvar
under review and consider that the objectives outlined above Lonlinue to be met.
Prlnelpal fundlng $ourees
The TnL8t's work is entirely reliant un income and investment returns from its sl]are portfolios.
The overall markct valuc of the Trust'4 two shai'c portfolios decreased from L 1,1 gIU.248 in 2024 to £1,097,354 in 2025.
i unrealiscd gain of £19,537 occurred on thc inv¢stm¢ni portfolios in the year (2024 - £64).766).
Pagc I

The Whlielilll School S
ort% Trust
ort of the Trustees
the YeRr Ended 31 March 2
FINANCIAL REVIEW
Reserves pollcy
The Trn&>t has consider¢d the reserves rrquir¢d and has taken into accouni current and future liabilities. The TnL8te¢s aim
to maintain reseives in unrcsts'icted ￿ndS al a level which ¢quat¢s to approximately three monihs of unrestricled
charitabl¢ expendithre. Th¢ Trust¢cs coiisidcr that this level will providL suffici¢nt funds lo respond lo appli¢aiions for
grants and ensure that ¢osts of raising funds, support and gov¢rnanLL Losls are met.
The Trust's total reservcs as at .31 March 2025 are £1,213,179 (2024 - £1,352,497). £1,097,354 (2024 - £1.190,248) of
the total rcscrves ar¢ inv¢sted in the stock market, with £1.088,577 bcing clasKd as listcd inveslmLnts and £8,777 of this
being cash and cash equival¢nts. Th¢ Trust has nct current liabiliti¢s of £34,175 as at 31 March 2025 {2024 - net current
assets of £12,249).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
Thc charity is controlled by its gov¢rning documenL a deed of trust and constitutes an unincorporat¢d charity.
Recruilment #nd Appthlntment of new trustees
The TrnstCL% shall be L'ntitlcd, by way of a rcsolution passcd by majority vofr at a m¢Lting of the TrustL'¢s, to appuint
any individiial as a Truslcc and to Co-opt UP lo 2 additional Tr￿￿teeS to contribute to th¢ management and Lonlrol of th¢
Trust, provided that the totsl number of Trnstccs shall not ¢xcLcd l O.
The Trustees %hall havL thL P()wer lo remov¢ any individu¢il a5 a Trusl¢c, by way of a rcsulution pai>sed al a mceting of
thL Trustees by a majority of thrL¢ quarters of thL Tru8tees thLn in office. An individual holding office as a Trustcc rnay
rclir¢ by giving notice in writing to that effeci to thc secretary to IhL. Tnist.
OrEanlsatlonal Structure
The number vf Trusl¢¢b t*hall not be less than 6, nor morc than 10. of vA)ich one of thcir nurnber will bc the Head
T¥aLh¢r of Whit¢hill Sbhool. ex o￿lL10. and a furthcr 2 TrUStL'L￿ will b¢ membcrs of staff of Whitihill school. appointed
by Ihc Head TLa¢li¥i', and a minimum of 3 Trusl¥¢s will bc tormLr pupils.
Key management remuneratlon
The Trusle¢s do not considcr any one individual to btt kiy manag¢mLnl, and no rernun¢rativn was paid to any party
during both Ihc ycar undcr rcvicw and th¢ prior year.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty number
SCOl1232
Prlnclpql address
Flat 111
40 Hilton Gardens
Glasgow
G13 IDB
I'rustees
Page 2

The Whltehill SchoDI
ort of the Trllsteey
Year F.nded 31 Marc
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Gill¢spi¢ & Anderson
Chart¢rcd Accountants
147 Rath Str¢¢l
Glasgow
G2 4SN
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Thc tNstccs are responsible for prcparing thc Report of the Trustees and thc financial statements in accordance with
applicable law and Unitcd Kingdom Accounting Standards (United Kingdom Gcncrally Acccplcd Acrounling Practicc).
Charity law rcquires Ihc trustces to prepare financial slatemcnts for each finanLial year. Under that law, th¢ truslc¢s havc
¢lccted to prepare Ihc financial statements in accordance with United Kingdom G¢nerally Accepted Accounting Pra¢ti¢¢
(United Kingdorn Accounting Standards and applicablc law).
Under charlty law the trustccs rni￿t not approvc thc financial stat¢ments unless they are satisfied that th¢y give a Iruc and
fair view ot" the statL of afTairs of the charity and of thc incoming rcsourL'e>a and application of r¢sour¢es, including the
income and cxpcnditure, of th¢ Charity for that pLriod. In preparing ihose financial slaiL'mLnts, the truste¢s ar¢ required
10
select suiiablc accounting policics and then apply thcm consislently.
observe the mcthods and principlcs in the Charitics SORP;
makL' jud¥ements and cstimales that ar¢ n'asonable and prudenL
prepare the finan¢ial stai¢m¢nLs on thu going conL¢rn basis unless it is inappropriate to prL￿urne that the charity will
ontinu¢ in but•illcbb.
The t￿￿tC¢S ar¢ r¢sponsiblL for keeping prop¥r aLwunting rL'Lords' which dis¥lvs¥" with r¢ationablc accuracy at any tim¢
thL fiiiancial position of th¢ charity and lo Lnable them to ¥nsur¢ thal ih¥ finanLial slalemenls ¢vmply with the Charitics
and TrusiLL Inv¢stment (Scotland) Aci 2005 and Tl)¢ Charili¥s ALLount5 {SL"olland) R¢guldtions 2006 (as amended).
Th¥y alsv rLbponbibl¥ for safeguarding thc assers of Il)¢ chai-ity and h¢iicL fur tdking reasonabl¥ titupb for Ihe
prevcntion and d¢t¢¢lic)n of fraud and othLr irrcgularities.
tlpproved by ordLr of tlie b(yard vf trnstees on I l D¢¢cmber 2025 and signed on ils bchalf by:
Pagc 3

Inde
endent F,xaniiner's R
or¢ to the Trnstees or
Th¢ Wlil¢eknlll School S
ort5 Trust
I repon on the accounL8 for th¢ year ended 31 March 2025 set out on pages five lo fourteen.
Respectlve responslbllltles of trustees examiner
Thc Lharity's trust¢¢s are responsible for Ihe preparation of ihe accounts in accordance with the terms of the Charities
and Trus￿¢ Invcsitn¢nl (.8coiland) Act 2005 and thc Charities Accounts (Scotland) Rcgulations 2006 (a8 arn¢nd¢d). The
charity's trustces consider that the audit requircmcnt of Re￿la[10n l O( l )(a) to 1¢) of the Accounts Rcgulations does not
apply. It is my responsibility to examine thc aLcounls as requir¢d under s￿110￿ 44(1)(c) of th¢ Act and to sthte whether
particular maltcrs hav¢ com¢ to my attention.
Basls of the independellt tiamlner'$ report
My ¢xamination was carricd out in accordance with Regulation I l of the Cliarilies Accounts (Scotland) Rcgulations
2006. An examination includes a rcview of th¢ accounting rccords kept by th¢ charity and a comparison of thc arcounts
pr¢sented with thosc rccords. It a180 includes considcration of any unusual ilenis or disclosur¢s in th¢ accounts, and
secking explanations from you as tn￿lccS con¢¢ming any such matlcrs. Thc pro¢edur¢s undcrtaken do not providc all
the ￿idenCe that would be required in an audit, and cons¢qu¢ntly I do not cxpress an audit opinion on the vicw given by
th¢ ac¢ounts.
Independent examlner's statentrnt
In connection with my ¢xaminalion, no matter has com¢ to rny attention
{ l ) which 8iv¢s me reasonable cause to believe thal in any material respect, the r¢quir¢ments
to keep accounting records in accordance with S¢ction 44{1){a) of thc 2005 A¢t and Rcgulation 4 of the 2006
Accounts Re￿IlatIons. and
to prL'pare accounts. which accord with the accounting rccords and to comply with Regulation X of thc 2006
Accounis Regulations
have not bccn mct. or
(2) to which. in my opinion, attention yhould bc drawn in ordcr to enablc a propcr understanding of th¢ accounts to bc
reach¢d.
GillespiL' & Andcrson
Chart¢r¢d Accounlanls
147 Bath Street
Glasgow
G2 4SN
I l December 2025
Page 4

Th¢ Whllehlll School S orty Tru.¥¢
Statement of Flnaneial Actfvitles
for the I'e41r r.iidcd 31 Mdi-¢h Z025
2ffr25
Unrcstricted
nd
2024
Total
funds
Notes
tNCOME AND ENDOWMENTS FROM
Investm¢nt inGom¢
42,841
36.140
EXPENDITURE ON
Raisins funds
9,998
9,813
Charitable acdvldes
Main charitabl¢ activities
198,663
157,455
TotAI
208,661
167,268
Net gains on investments
26,502
56,599
NET INCOMEI{EXPF.NDITURE)
(139,318)
(74,529)
RECONCILIATION OF FUNDS
Total funds brought forward
1.352,497
1,427,026
TOTAL FUNDS CARRIED FORWARD
1,213,179
1.352.497
The notes form part ot. thes¢ finaiicial slatemenls
Page 5

The %Vhi¢cliill School S
¢irt& Tru>É
2Q25
Unrestricted
fund
2024
Total
funds
Notcs
FIXED ASSETS
Investments
Investments
Investment property
I,n97,354
150,000
1,190,248
150,0(X)
io
1,247,354
1,340,248
CURRENT ASSETS
Debtors
Cash at bank
2,924
5,343
2,797
63,953
tl,267
66,750
CRF.DITOR.S
Amounts falling due within one year
(42.442)
154,501)
NET CURRENT ASSETS
134.175)
12,249
TOTAL ASSETS LESS CURRENT
LIABILITIES
1.213.179
1,352,497
NET ASSETS
1.213.179
1,352.497
FUNDS
UnrL".%triclcd funds
13
1,213,179
1,352,497
TOTAL FUNDS
,213,179
1.352,497
The financial statements were approved by th¢ Board of Trustees tmd authori¥¢d for issuc on I l December 2025 and
w¢rc signed on its b¢half by:
ThL nolcs form parl of thcsc financial stat¢mcn
Page 6

The Whltehlll School S
orts Trust
Notes to the Financial.Stgtements
or the Yexr EiidL,d
ACCOUNTING POLICIES
B Yd51S Df preparlng the fln&nclal statements
Thc fjnancial statements of the charity, which is a public benefit entiry uiider FRS 102, have been prepared in
accordance with th¥ Charities SORP {FRS 102) 'Ac¢ouniing and Reporting by Charities.. Ststement of
ReLumfftendLd PraLlice applicable lo rhariti¢5 prcparing Their accounts in accordance with the Financial
Rcporting Standard applicabli in th¥ UK and RLpublic of Ircland (FRS 102) (effectiv¢ l January 2019),,
Financial Repoiting Siandaid 102 'Th¢ Financial R¢porting Standard appli¢abl¢ in th¢ UK and Rcpublic of
Ireland, and th¢ Charitics and TnLSt¢¢ Inveslm¢nl (Scvtland) ALI 2005. The financial statcm¢nts' havc bcen
prcpared undcr the historical cost conv¢ntion, willi the exception of inv¢stn]cnts which are included al markd
V8lu¢. as modifi¢d by th¢ r¢valualion of ccrtain assets.
Golng ¢on¢ern
The TrLLSt has cash resourc¢s und has no r¢quircmcnt for extcrnal funding. The Trustccs consider that th¢r¢ arc
no matcrial uncertaintics about the charitgs ability to conlinuL as a goinby conccrn. Thc charity has a strong
balanLQ sheet wilh signifi¢ant batth balanccs to rneet its liabilitics as and when thly fall duc. Thc T￿￿t¢¢$ have a
reasonable cxp¢¢tation that the charity has ad¢quat¢ resoiwccs to continue in operational ¢xistcn¥c for the
foreseeable future and bcli¢v¢ that thc going concem basis of a¢¢ountan¢y Is appropriatc in preparing th¢ a1￿Ual
financial statcm¢nls.
PresentAtlon Currency
The finanLial statements arc pr¢s¢nt¢d in pound stcrling (£), which 15 Ihc functional currency of the Tn￿.
Crltlcal aceountlng Judgements ind key qources of estlmallon uneertalnty
The TrustLc% have madL JudgL'ment%, estimatcs and as%un)ptions th¢lt atlect th¢ amounts reported within the
rinancial 5taiernents during the year. Actual rcsults may diffcr from these c%limatLS. Estimates and underlying
ai>sumptions arc reviewed on an ungoingF basis. ThL Trustees c8timatLS. assumptions and judgcm¢nts Ihal havc a
significant rit>k of causing a matcrial adjuslrncnt to the carrying dm()unt of assets and liabilities within the
rinancial stalLments are addr¢sscd and detail is provided in ih¢ a&%v¢i4ited notes.
Incun
All incomL is r¢iognits¢d whcn th¥ TNst i5 Lntitl¥d to the incomc, it is probable that the incomc will be rcccived
and the aniouiit can be mcliburcd rcliiibly.
Invcstment inLomc is included wh¢n r¢ccipt is probable and the amount ian b¢ measured reliably.
Expendlture
Expenditur¢ has been classificd under the hcadings thal aggregate all costs related to the catcgory. Where costs
cannot bc dircclly atlributcd to particular hcadings they hav¢ bccn allocated to activlties on a basis ¢onsistenl
with the use ot. the resources.
Expenditure is recognised on an accrual basis when a legal liability is incurrcd, paym¢nt of the liability is
probable and the amount can be rn¢asured reliably. The amount inLlud¢s any VAT which cannot bc ￿llY
recovered. V AT is reported as part of the expendItL￿¢ to which it relates.
Raising fimds includes all expenditure incurred by the Trust to raise ￿ndS for its charitable purposes and
includes costs of all tiindraising aLtivities. events and non-charilable trading.
Charilablc activities comprise all i-esourccs cxpended undL'rtaking work lo meel th¢ Tnist's charitable objectives.
SuLh Losts includc thc direct costs ot charitable aclivilies approved by the 'l'rust and all siipport costs relatittg lo
tliese aLtiviiies. Governance costs include direct resources expended in the general running ot. tlie I"rust and are
priniarily associated with constimtional and statutory requirements. These costs are alloCa￿d entirely to
charilable aciivities.
Grants. uff¢r¢d subjeLI lu Londilions whiLli have noi been mel ai tlie year end dale are noted as a commitment but
not aLLrugd as expenditure.
Page 7
Loniiiiucd..

The Whliehlll School S
orts Trusl
Noles to tlie Flnanilxl St#femcntS - CDntlnued
for the Y
Ended
ACCOUNTING POLICIES- contlnued
Allocgtion and apportlonment of Costs
.Suppurt COSts arc allocated wholly to charitabl¢ activities. Whilst the Trusiecs recognise that a small part of some
itelns of cxpendiwre inLlud¢d in suptK)rt Costs do relat¢ to indircci govcrnance costs. they are of th¢ opinion that
the tim¢ and costs involved in performing ?iuch an analysis ou(weigh the potential benefils arising from any such
work.
Volunteers
In accordancc with FRS 102 and the Charitics SORP (FRS 102), th¥ cLonomic Lontribulion of blcncral volunlecrs
is not recognis¢d in the financial statements du¢ to inaccuratc mLasuremcnt babes,
Investment property
Investmcnl property is shown at most rcccnr valuation, Any aggr¢galc surplus or dcficit arising from chang7e5 in
fair valu¢ is recognised in the Stakm¢nl of Financial Activities.
Taxatlon
The charity has charilablc status and is exempt from tax on ils charitablc aclivitics,
Fund aeeountlng
Funds are classi liLd as unrestricicd fimds, detincd as follows:
Unr¢%lricted funds are expendabl¢ at the disLrction of thL Trustees in fiirthcrance of the obj¢cts of Ihc Trust. If
pans of thc unre%trictcd tiinds are earmarked al Ihc discretion of Ihc Trustees for a parttcular purpose. they arc
designatcd as a separalc ￿nd. This designation has an administrativ¢ purposL' only ai)d does not l¢gally rL%lrict
thL Truste&s discrction to apply thc funds.
Flnanclol Instruments
The Trust has no Lomplcx financial inslrumenls but docs hold basic financial instruments of; cash at bank,
debtors. crcditors and non-puttable ordinary sharcs.
Cash aiid lash vquival¥nls Lornprise cash al bank and on hand. forLign ¢urrency on hand. demand d¢posits with
banks and oili¢r shori-l¥rm highly liquid inve5in￿"nis with original mamrities of thrcL rnonth5 or Ic5s and bank
overdraftb.. A bank Dvcrdraft would bL &*hown within Lurrent liabiliti¢s.
Dcbtors arL initially r¢cognisLd at fair valu¢ and subsLqucntly rnLasur¢d al amortisLd Lubt ￿￿Ing Ihc Lffeciive
inierebt ml'thod, less loss¢s for bad d¢btS CXLepl whLr¥ tli¢ etltyct of discounling would b¢ imniatLriiil. In SULh
cascs, trade and othcr debtors arc statLd at cost Ic&5 Io¥b¢S for bad debts.
CrL.ditors arL initially reLognisL.d at fair valuc aiid subsLqucntly mcasur¢d at amortised Lost usin&F th¢ ¢ffeciive
inler¢st rale i￿lesS thL effecl of dis¢ouiiting would be itnnutcrial. In suLh C&SC¥i. trade and othcr creditors are
stalcd al cosl.
Provlslon for Il#blll¢les
A provision is initially recognised when thei'e is an obligation at the balance sheet date as the result of a past
event. it is probable that there will be the transfer of fvnds An settlement and tlie amount of Ilie obligation can be
esiimaled reliably. The provision is subsequently measured by placin8 a charge against the provision only for
expenditure for which the provision wa5 originally recognised.
Page g
continued.-.

ThL' Whliehlll School S ort% Trust
Note.5 to tlie Fln#ncial Statements - conilnued
r the YeAr En
l March 202
tNVESTMENT INCOME
2025
2(i24
Rcnts received
Othcr fixed asbcl invest - Fll
tkposit account int¢r¢s¢
12.000
29,286
1,555
1,620
33.876
644
42.841
36,140
RAISING FUNDS
Investment management costs
2025
2024
Portfolio manag¢m¢nt
9,998
9,813
CHARITABLE ACTIVITIES COSTS
Grant
fiindii)Li of
aciivilics
(se¢ nol¢
Support
costs (scc
note 6)
5)
Totals
Main charitabl¢ activities
191,92C)
6,737
19X.663
GRANTS PAYABLE
2025
2024
Main charitablc activitics
191,926
153.658
Thc total grants paid lo institutions during the year w&s as follows:
2025
2024
Whitchill Secondary School
1911)26
153.658
SUPPORT COSTS
GovL'inanLe
costs
Mdl)iiBLmLllL
Finance
Totals
Main charitable activities
737
15
5,985
6,737
Page 9
¢ontinued.

The Whilehill School S orts Tru¥t
Notes to tli¢ FinanciAI .statem¢￿tI - continued
ar Ended .11 March 202.$
SUPPORT COSTS - contlnved
Support costs, included in the above, ar¢ as follows:
Mana%ement
2025
Main
harilabl¢
activiti¢s
2024
Tool
activities
Insuranc¢
737
757
Flnance
2025
Main
chaTithble
activili¢s
2024
Total
activities
Bank charges
15
Governance costs
2025
Main
charitable
ac(iviti¢s
2024
Totsl
activitie5
ProfLbsiondl fcc
Exainiiialion f¢cs
Truslcc travel
School expcns¢s
2.217
2.496
1.122
150
2,160
7¥0
100
3,040
TRUSTEESI REMUNERATION AND BENEFITS
There wcrc rno trnste¢s' r¢rnun¢ration or other ben¢fils for the ycar cndL.d 31 March 2025 nor for the year ended
31 March 2024.
Trust¢ts' expenses
Att amount of £ 1.122 (2024.. £780) travel expenses were reimbursed to the S Trustees (2024: 6) during the year
to 31 March 2025.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Inv¢b(ment incorne
36,140
EXPENDITURE ON
Raising funds
9.813
Charltable actlvltles
Maiii ¢harithble iiLliviti¢s
157,455
Pagc 10
continu¢d.-

hill School S
orts Trus¢
COMPARATIVES FOR THE STA TEMENT OF FIIYANCIAL ACTtVlTtES- eontlnued
Unrestricted
fund
Total
167,268
Net gains on inveslmellts
56,599
NET INCOMEI(EXPENDITURE)
(74,529)
RECONCILIATION OF FUNDS
Total tiinds brought torward
1,427,026
TOTAL FUNDS CARRIED FORWARD
1.352,497
FIXED ASSET INVESTMENTS
Listed
invcstmcnts
MARKET VALUE
Ai l April 2024
Additioiis
Disposals
Revaluation8
1.190,248
302.489
{413,1136)
111,453
At 31 March 2025
1,097,354
NET BOOK VALUE
At 31 March 2025
1,097,354
At 31 March 2024
,190,248
There were no inv¢stment absets outside the UK.
Investmcnts are valued at thcir quutcd tnarkel pricL in an activL market as al the year end, The historical cost of
Ihc investments was £893,116 (2024- £918,173).
Cost or valuation at 31 MarLh 2025 is repre5cnlcd by-.
Listed
investments
Valuation in 2023
Valuation iti 2024
Valuation in 2025
.218.636
(28,388)
(92,894)
1.097.354
Page 11
continued...

The Whltehill SCI￿01 S
orts Trust
s tn the Flngnclal StAt
nt
l March 202
tin
tNVESTMENT PROPERTY
FAJR VALUE
At l April 2024
and 31 March 2025
150.000
NET BOOK VALUE
At 31 March 2025
150,000
At 31 March 2024
Iso,oJo
Investmcnt prop¢rty constitut¢s land donated to th¢ charity. The land was valued on an open mark¢t basis on 5
May 2022 by DM Hall LLP, Chartercd Surv¢yors. In ihc opinion of the Tntst¢¢S, th¢ valuc as at thc balance
sheet date is not mat¢rially different.
DEBTORS; AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other debti)rs
Prepayments
2,688
236
2.557
240
2,924
2,797
12.
CREDTTORS: AMOUNTS FALLING DUE MTHIN ONE YEAR
2025
2U24
Othcr cr¢ditors
42,442
54.5a I
13.
MOVEMENT IN FUNDS
Nct
movement
in fundt*
At
31.3.25
A¢ 1.4.24
Unres¢rl¢ted funds
Gcncral liind
1,352,497
(139,318)
.213.179
TOTAL FUNDS
1.352,497
1139,318)
1,213,179
Nel movement in ￿nds, included in the aly)ve are a5 follows..
Incoming
resources
Resources
expended
Gains and
losses
Movement
in funds
Unrestrlcted funds
General fvnd
42.841
(208,661)
26.502
(139.318)
TOTAL FUNDS
42.841
{20X,661)
26.502
1139..1111)
Pagc 12
oniinued...

The W'hllehlll SchoDI S orts Trust
to the Fln*nclal Statements- continu
Year F.nded Jl MaTch 202
13.
MOVEMENT IN FUNDS - contlnued
Compara¢lv¢s for movejnent In fund5
Nel
muv¢mcnt
in fijnds
Al
31.3.24
Ai 1.4.23
Unrestrlcted fundj
Gcn¢ral fimd
1,427,026
(74,529)
1,352.497
TOTAL FUNDS
1.427,026
(74,529)
1,352,497
Comparative net mov¢m¢nt in funds, included in the above are as follows:
Incoming
r¢sour¢cs
Rcsourc¢s
expended
Gains and
losses
MovemeDt
in thnds
Unrtstrlcted funds
General fund
36,140
(167,268)
56.599
(74.529)
TOTAL FUNDS
36.140
(167,268)
56,599
(74,529)
A ¢urr¢nt Ye￿ 12 months and prior year 12 rnonlhs Combined position is as follows,.
Nct
movcm¢nl
in fundt4
At
31.3.25
At 1.4.23
Unr¢$trlcted funds
General fund
1,427,026
(213.847)
I,213.179
TOTAL FUNDS
1,427,026
(213,847)
1,213,179
A currcnt year 12 months and prlor year 12 months combined net movement in fimds. included in the above are
as follows..
In¢omAng
resources
Resourccs
expended
Gains and
losses
Movement
in funds
Unre5trlcted funds
General ￿nd
7X.9XI
{375,929)
83.101
(213.847)
TOTAL FUNDS
1375,929)
83.101
1213,847)
Purposes of unrestrlcted funds
GLllLral Fund - To rLL¢Ave lh¢ normal income and pay the normal running expenses of the chariry.
Page 13
continucd...

The Whllehlll School S
orr& Trusr
Note5 to tlit Financfral .Statement¥ - contlnued
forth Y
ar
Ima
14.
RELATED PARTY DISCLOSURES
There w¢r¢ no related party transadions for the years ended 31 March 2025 and 2024. nor were any donations
mad¢ by any Trustees to th¢ Charity.
Page 14