THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED i5 May 2025
CHARITY No. SC011755
Johnston Smillie Ltd Chartered Accountants 5 South Gyle Crescent Lane Edinburgh EH12 9EG
THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FENANCIAL STATEMENTS YEAR ENDED 15 MAY 2025
| Contents | Page No. |
|---|---|
| Legal and Administrative Information | i |
| Report ofthe Board | 2-4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| NotesformingpartoftheFinancialStatements | 8-15 |
THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025
Reference and Administrative Details
—
For the purposes of charity law, the Board of Management are also charity trustees
The Following members of the Board hold title to the property:
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Independent Examiner: Johnston Smillie Ltd
Chartered Accountants
5 South Gyle Crescent Lane
Edinburgh
EH12 9EG
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Solicitors: Liddle & Anderson, Solicitors 2 Market Street Bo'ness EHS1 9AD
Bankers: Roya! Bank of Scotland pic Falkirk Newmarket Street (D) Branch 2 Newmarket Centre Falkirk FK1 1)X
Charity No. $C011755
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025 Report of the Board
The Board have pleasure in presenting their report for the year ended 15 May 2025. This report is prepared in accordance with the Trust Deed and the recommendations of the Statement of Recommended Practice ~ Accounting and Reporting by Charities and complies with applicable law.
Constitution
The Bequest, which is a recognised charity in Scotland, is operated under the rules of its Trust Disposition dated 6 April 1857. The management of the Bequest is the responsibility of the trustees who are elected and co-opted under the terms of the trust deed. The induction process for new trustees involves informa! training by the existing trustees.
Objects and Activities
The principal object of the Bequest is to provide funds to the Sinking Fund, West Lothian Education Trust and to a Pension Fund, split 10%, 45% and 45% respectively. There have been no changes in objectives since the last annual report. During the year grants of £13,465 (2024: £11,762) were given.
Principal Policies to Achieve Objectives
It had been the policy of the charity to maximise the income from investments in order to provide funds to beneficiaries.
Financial information and future developments
The total incoming resources for the charity were £30,338 (2024: £29,739) and net incoming resources were £1,474 (2024: £14,775). Grants paid during the year from realised gains were £13,465 (2024: £11,762).
Taxation
The Bequest is a charity and is recognised as such by HM Revenue and Customs for taxation purposes. As a result, there is no liability to taxation on income.
Investment policy and performance
In accordance with the trust disposition the Board has the power to invest in such stocks, shares, investments and property in the UK as they see fit. The policy is to adopt a low risk investment strategy based on maximising income.
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS
YEAR ENDED 15 MAY 2025
Report of the Board Cont'd
Trustees’ responsibilities
Law applicable to charities in Scotland requires the Board to prepare financial statements for each financial year which give a true and fair view of the Bequest’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements, giving a true and fair view, the board are required to:
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e select suitable accounting policies and then apply them consistently;
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observe the methods and principals in the applicable Charites SORP;
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e make judgments and estimates that are reasonable and prudent;
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e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis uniess it is inappropriate to presume that the Board will continue in operation.
The Board are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Bequest and enable them to ensure that the financial statements, which they are responsible for preparing, comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and the charities constitution. The applicable law also sets out the Board’s responsibilities for the preparation and content of the Board’s Report. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
Risk management
The Board have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Bequest and are satisfied that systems are in place to mitigate our exposure to the major risks.
Reserves policy
The Capital Account represents the unrestricted funds arising from past operating results. It also represents the free reserves of the charity. The Board are satisfied that the balance of the fund £195,347 (2024: £195,347) approximates to the equivalent of several years operating expenditure which is satisfactory. The Board have examined the requirement to maintain free reserves and conclude that the most appropriate level is sought.
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025 Report of the Board Cont'd
The Sinking Fund is a restricted fund which is in place to preserve the capita! base of the trust against inflation.
The West Lothian Educational Trust Fund is in place te provide educational grants in West Lothian.
The Pension Fund was established to provide annuities for deserving people of Bo‘ness.
On behalf of the Board of Management
Date: veeye ot oS
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FENANCIAL STATEMENTS YEAR ENDED 15 MAY 2625 Report by the Independent Examiner to the Trustees of the Board of Management of the Anderson Bequest
I report on the accounts of the charity for the year ended 15 May 2025 which are set out on pages 6 to 15.
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 Charites and Trustee Investrnent (Scotland) Act 2005 and the Charities Accounts (Scotiand) Regulations 2006 as amended. The charity trustees consider that the audit requirement of Regulation 16{1) (a) to (c) of the 2006 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.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotiand) Requlations 2006 as amended. 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 iterns or disclosures in the accounts and seeks explanations fram the trustees concerning any such matters. The procedures undertaken do not provide ail the evidence that would 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
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) {a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations as amended, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations as amended,
have net been met, or
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Relevant Professional Body: The Institute of Chartered Accountants in England and Wales Johnston Smiltie Ltd
Chartered Accountants 5 South Gyie Crescent Lane Edinburgh FH12 SEG Date sloer
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025
Statement of Financial Activities
| Unrestricted | Restricted | Designated | Designated | ||||
|---|---|---|---|---|---|---|---|
| Notes | Capital | Sinking | WLT | Pension | Total | Total | |
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | £ | ||
| Income from: | |||||||
| Charitable activities | (2) | - | 2,707 | 12,184 | 12,184 | 27,075 | 26,550 |
| Donations | - | ~ | - | - | - | - | |
| Investments | ~ | 325 | 1,469 | 1,469 | 3,263 | 3,189 | |
| Total | - | 3,032 | 13,653 | 13,653 | 30,338 | 29,739 | |
| Expenditure on: | |||||||
| Raising Funds | (3) | - | 116 | 518 | 518 | 1,152 | 1,047 |
| Charitable activities | (3) | - | 1,748 | 15,435 | 13,770 | 30,953 | 23,643 |
| Totai | - | 1,864 | 15,953 | 14,288 | 32,105 | —24,690 | |
| Net gains/(losses) | |||||||
| on investments | (6) | “ | 325 | 1,458 | 1,458 | 3,241 | 9,726 |
| Net income/(expenditure) | - | 1,493 | (842) | 823 | 1,474 | 14,775 | |
| Netmovement infunds | - | 1,493 | (842) | 823 | 1,474 | 14,775 | |
| Total funds brought forward | 195,347 | 62,008 | 16,332 | 83,659 | 357,346 | 342,571 | |
| Totai funds carried | 357,34 | ||||||
| forward | 195,347 | 63,501 | 15,490 | 84,482 | 358,820 | 6 |
The notes on pages 8 to 15 form part of these accounts
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025 Balance Sheet
| Note | 2025 | 2024 | |
|---|---|---|---|
| Ss | |||
| £ | £ | ||
| Fixed assets: | |||
| Tangible assets | (5} | 200,525 | 200,525 |
| Investments | (6) | 129,261 | 124,193 |
| Total fixed assets | ____ 329,786 | 324,718 | |
| Current assets: | |||
| Debtors | (7) | 10,630 | 12,989 |
| Cash at bank and in hand | (8) | 20,610 | 21,589 |
| Total current assets | 31,240 | 34,578 | |
| Liabilities: | |||
| Creditors: Amounts falling due within one | |||
| year | (9) | (2,206) | (1,956) |
| Net current assets | 29,034 | 32,628 | |
| Total assets less current liabilities | 358,820 | 357,346 | |
| Total net assets or liabilities | 358,820 | 357,346 | |
| Thefunds ofthe charity: | |||
| Restricted: | |||
| Sinking Fund Total Restricted Fund |
(10) | 63,501 63,501 |
62,008_ 62,008 |
| Designated: | |||
| West Lothian Education Trust | {10) | 15,490 | 16,332 |
| Pension Fund | {10} | 84,482 | 83,659 |
| Unrestricted: | |||
| Capital Account | (10) | 195,347 | ___195,347 |
| Total Unrestricted Fund | 295,319 | 295,338 | |
| TotalCharityFunds | 358,820, | 357,346 |
The notes on pages 8 to 15 form part of these accounts
THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS VEAR ENDED 15 MAY 2025
Notes to the Financial Statements
1. ACCOUNTING POLICIES
The Anderson Bequest is an unincorporated charity registered in Scotland with registered office address 20 Grahamsdyke Road, Bo'ness, EHS1 SEG.
a) Basis of Accounting
The financial statements are prepared under the historical cost convention and are in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standards applicable in UK and Republic of Ireland (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The Charity constitutes a public benefit entity as defined by FRS102. These financial statements are presented in pounds sterling (GBP) as that is the currency in which the charity’s transactions are denominated. Amounts are shown to the nearest £.
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
b) Investments — Property
Investment property is shown at a valuation made by the board on 2 October 2001. In the opinion of the Board, the valuation at the balance sheet date is not materially different from the 2001 valuation.
c) Investments — Other
Investments are shown at market value. Gain and losses on disposal and revaluation of investments are charged or credited to the SOFA.
d) Income Recognition
Income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income can be measured reliably.
e) Expenditure Allocation
Where possible, expenditure has been charged direct to administration and charitable activities. Where this is not possible the expenditure has been allocated on an estimate of the split. The Bequest is not registered for VAT and accordingly expenditure includes VAT where appropriate.
f) Fund Accounting
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025
The nature and purpose of each fund is explained in note 10. The trustees have agreed that realised gains only can be distributed to the various funds.
Notes to the Financial Statements Cont’d
g) Debtors
Short term debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
h) Grants
The policy of the charity is to provide a grant of 45% of the reserves to both the West Lothian Educational Trust and a pension fund. The West Lothian Educational Trust is in place to provide educational grants in West Lothian and the pension fund was established in order to provide annuities for deserving people in the Bo’ness area.
i) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
j) Cash and cash equivalents
Cash and cash equivalents consist of cash on hand, balance with banks and cash balance with investment manager and are measured at fair value.
2. RENTAL INCOME
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Gross rent | 27,075 | 26,550 |
| Less: Expenses | ||
| Repairs | 7,401 | (608) |
| Insurance | 5,335 | 5,045 |
| 12,736 | 4,437 | |
| Netrentalincome | 14,339 | 22,113 |
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025
Notes to the Financial Statements Cont'd
3. ANALYSIS OF COSTS
| Unrestricte | Restricte | |||||
|---|---|---|---|---|---|---|
| d | d | Designated | ||||
| Capital | Sinking | WLT | Pension | Total | Total | |
| 2025 | 2024 | |||||
| £ | £E | £ | £ | £ | £ | |
| Expenditure on: | ||||||
| Raising Funds | ||||||
| Investment management | ||||||
| fees | “ | 116 | 518 | 518 | 1,152 | 1,047 |
| 116 | 518 | 518 | 1,152 | 1,047 | ||
| Charitable Activities | ||||||
| Property costs: | ||||||
| Factor's & Treasurer's Fees | - | 240 | 1,080 | 1,080 | 2,400 | 2,400 |
| Repairs Insurance |
- - |
741 533 |
3,330 2,401 |
3,330 2,401 |
7,401 5,335 |
(608) 5,045 |
| Sundry Expenses | = | 30 | 138 | 138 | 306 | 310 |
| 1,544 | 6,949 | 6,949 | 15,442 | 7,147 | ||
| Governance costs: | ||||||
| Independent Examiners’ Fees | - | 204 | 921 | 921 | 2,046 | 1,950 |
| Lega! fees | - | - | - | > | - | 2,784 |
| - | 204 | 921 | 921 | 2,046 | 4,734 | |
| Grants: | ||||||
| West Lothian Education Trust | - | ~ | 7,565 | - | 7,565 | 5,762 |
| Pension Fund | - | - | - | 5,900 | 5,900 | 6,000 |
| - | - | 7,565 | 5,900 | 13,465 | 11,762 | |
| - | 1,748 | 15,435 | _ 13,770 | 30,953 | 23,643 | |
| Total | - | 1,864 | 15,953 | 14,288 | 32,105 | 24,690 |
| 4 GRANTS |
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Individuals | 5,900 | 6,000 |
| West Lothian Education Trust | 7,565 | 5,762 |
| Total | 13,465 | 11,762 |
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025
Notes to the Financial Statements Cont'd
- INVESTMENTS - PROPERTY
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cost or valuation: | ||
| Brought forward | 200,525 | 200,525 |
| Additions | - | - |
| Carriedforward | 200,525 | 200,525 |
The Anderson Bequest owns eight shops numbered 15/17, 23, 24, 26, 27, 28, 30 & 32 South Street, Bo’ness.
15/17 South Street, Bo’ness was purchased during the year ending 15 May 2013 for £100,525. The remaining Heritable Properties were revalued by the Board of Management at £100,000 on 2 October 2001 and they do not consider the value as at 15 May 2025 to have materially altered. The Board of Management have not used an independent expert to revalue the property. The total investrnent property is therefore valued at the current year end at £200,525.
6. INVESTMENTS
| 2025 | 2024 | |
|---|---|---|
| Valuation | £ | £ |
| At 16 May | 124,193 | 112,641 |
| Acquisitions | 1,827 | 6,828 |
| Disposals | - | (5,002) |
| Revaiuations | 3,241 | 9,726 |
| FairValue at 15 May | 129,261 | 124,193 |
| Historicalcostat15May | 104,332 | 104,332 |
All investments are carried at their fair value. Investments are all traded in quoted public markets, primarily the London Stock Exchange.
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7. DEBTORS
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| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Prepaid | Charges | 2,100 | 2,113 |
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| THE | BOARD OF MANAGEMENT OFTHE | BOARD OF MANAGEMENT OFTHE | BOARD OF MANAGEMENT OFTHE | ANDERSON | BEQUEST | |||
|---|---|---|---|---|---|---|---|---|
| FINANCIAL STATEMENTS | ||||||||
| YEAR ENDED 15 MAY 2025 | ||||||||
| Outstanding rent | 8,530 | 10,876 | ||||||
| Total debtors | 10,630 | —«12,989_, | ||||||
| Notes to the Financial | Statements | Cont’d | ||||||
| 8. | CASH AT BANKAND | IN HAND | ||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Royal Bank of Scotland Premium Account | 16,397 | 19,649 | ||||||
| Royal Bank of Scotland Current Account | 4,056 | 1,933 | ||||||
| Cash in Hand | 157 | 7 | ||||||
| Total cash at bank and in hand | 20,610 | 21,589 | ||||||
| 9. | CREDITORS: Amounts falling due | within one | year | |||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Accrued Charges | 2,206 | 1,950 | ||||||
| Creditors | - | - | ||||||
| Total creditors due within one year | 2,206 | 1,950 | ||||||
| 10. | MOVEMENT OF FUNDS | |||||||
| Balance B/Fwd at |
Incoming Resources |
Resources Expended |
Net gains/ (losses) on |
Closing Value of |
||||
| 16 | May | investment | Funds at | |||||
| 2024 | 15 | May | ||||||
| 2025 | ||||||||
| £ | £ | £ | £ | £ | ||||
| Unrestricted | ||||||||
| Capital account | 195,347 | - | - | - | 195,347 | |||
| Restricted | ||||||||
| Sinking fund | 62,008 | 3,032 | (1,864) | 325 | 63,501 | |||
| Designated | ||||||||
| West Lothian | 16,332 | 13,653 | (15,953) | 1,458 | 15,490 | |||
| Educational Trust | ||||||||
| Pension Fund | 83,659 | 13,653 | (14,288) | 1,458 | 84,482 | |||
| Total movement of | 357,346 | 30,338 | (32,105) | 3,241 | 358,820 | |||
| funds |
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025
Notes to the Financial Statements Cont’d
| Balance B/Fwd at 16 May 2023 |
Incoming Resources |
Resources Expended |
: (lossee)on : investment |
: (lossee)on : investment |
Closing valueor 15 May 2024 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Unrestricted | ||||||
| Capital account | 195,347 | - | - | - | 195,347 | |
| Restricted | ||||||
| Sinking fund | 59,355 | 2,973 | (1,292) | 972 | 62,008 | |
| Designated | ||||||
| West Lothian | 10,152 | 13,383 | (11,580) | 4,377 | 16,332 | |
| Educational Trust | ||||||
| Pension Fund | 77,717 | 13,383 | (11,818) | 4,377 | 83,659 | |
| Total movement | 342,571 | 29,739 | (24,690) | 9,726 | 357,346 | |
| offunds |
The Capital Account represents the unrestricted funds which the Board are free to use in accordance with the charitable objects.
The Sinking Fund is a restricted fund which to be used to maintain the condition of the properties and can also be used to meet any unforeseen claim or demand which may not come under the usual yearly expenditure.
West Lothian Educational Trust is in place to provide educational grants in West Lothian.
Pension Fund was established in order to provide annuities for deserving people of Bo'ness.
11. TRUSTEES
The continuing Trustees received remuneration at the same rate as annuitants, being £300 each in the year ended 15 May 2025 (2024: £300). The full amount is disclosed in Note 12. There is a provision authorizing payment of the charity trustees in the charity’s governing document and this was in place before November 2004.
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025 Notes to the Financial Statements Cont’d
12. RELATED PARTIES
The Bequest’s Honorary Treasurer, Po provided The Bequest with accountancy related services. Fees paid in the year to 15 May 2025 totaled £2,400 (2624: £2,460).
As mentioned in Note 11, the continuing Trustees each received £300, totaling £2,100 in the year to 15 May 2025 (2024: £1,700).
Legal fees of nil (2024: £2,784) were paid to Liddie & Anderson, a firm in which I a Trustee, is a partner.
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Unrestricted | Restricted | Designated | Total | |
|---|---|---|---|---|
| £E | £ | £ | £ | |
| Fixed Assets | 195,347 | 63,501 | 70,938 | 329,786 |
| Current Assets/Liabilities | - | - | 29,034 | 29,034 |
| _ | ||||
| Net Assets at 15 | ||||
| May 2025 | 195,347 | 63,501 | 99,972 | 358,820 |
| Unrestricted | Restricted | Designated | Total | |
| £ | £ | £ | £ | |
| Fixed Assets | 195,347 | 62,008 | 67,363 | 324,718 |
| Current Assets/Liabilities | - | - | 32,628 | 32,628 |
| Net Assets at 15 | ||||
| May2024 | 195,347 | 62,008 | 99,991 | 357,346 |
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THE BOARD OF MANAGEMENT OF THE ANDERSON BEQUEST FINANCIAL STATEMENTS YEAR ENDED 15 MAY 2025 Notes to the Financial Statements Cont’d
14. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | Restricted | Designated | Designated | |||
|---|---|---|---|---|---|---|
| Notes | Capital | Sinking | WLT | Pension | Total | |
| 2024 | ||||||
| £ | £ | £ | £ | £ | ||
| Income from: | ||||||
| Charitable activities | (2) | - | 2,654 | 11,948 | 11,948 | 26,550 |
| Donations | ” | - | ~ | - | - | |
| Investments | ~ | 319 | 1,435 | 1,435 | 3,189 | |
| Total | - | 2,973 | 13,383 | 13,383 | 29,739 | |
| Expenditure on: | ||||||
| Raising Funds | (3) | - | 105 | 471 | 471 | 1,047 |
| Charitable activities | (3) | - | 1,187 | 11,109 | 11,347 | 23,643 |
| Total | - | 1,292 | 11,580 | 11,818 | 24,690 | |
| Net gains/(losses) on | ||||||
| investments | (6) | - | 972 | 4,377 | 4,377 | 9,726 |
| Net income/ (expenditure) | = | 2,653 | 6,180 | 5,942 | 14,775 | |
| Netmovement infunds | - | 2,653 | 6,180 | 5,942 | 14,775 | |
| Total funds broughtforward | 195,347 | 59,355 | 10,152 | 77,717 | 342,571 | |
| Totalfundscarried | forward | 195,347 | 62,008 | 16,332 | 83,659 | 357,346 |
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