APPENDIX 3 OSCR S(Ollish ChaFity ReAiilaior Independent examiner's report on the accounts Report to the Charity namo tru5teeslmembers of The William Steuart Benevolent Fund Reglstered charlty SC number On tho accounts of tho charity for the period 012882 Period start dale Month Period end date Month Day Year Day Y¢ar to 26 12 2024 25 12 2025 Sot out on paggs Ir•m¢mbgrto tha pa9e rwJmb•rs ol Addilional Shè•t$l 14 Respectlve The charity's Iruslees are responsible for the pr¶lion Df the accounts in accordance responsibilltle5 of with the terms of the Charities and Trustee Inve51menl Iscollandl 2005 Act and the trustees and oxaminer Charities Accounts IS¢otlandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44111 Icl of the Act and lo stste whelhor particular motters have come to my attention. 8351$ of Ind¢p¢nd¥nt My examination is carried oul in accordance with Regulation 11 of the 2006 Accounts exarniner's Statement Regulations. An examination includes a rgview ol Ihg accounting records kgpl by the charity and a cornparison of the accounts pr&s&nled with Ihoso records.11 also includes consideration of any unusual items or disclosure5 in the accounts and seeks explanations frorn the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an aud51 and. consequently, I do not express an audit opinion on the view given by the accounts. Independent oxamlner's In the course of my exarninalion, no matt8r has come lo my attenlion lolher than that statoment disclosed on the attached page'l which gives me reasonable cause lo believe that in any material respert the requirements.. to keep accounting records in accordance with section 4411} la} of th& 2005 Act and Regulation 4 01 the 2006 Accounts Regulation5, 8nd lo prepare ac¢ounts which accord with the accounting records and comply with Rggulalion 9 of the 2006 Accounts Regulations havè not been mel. or to which, in my opinion. attention should be drawn in order lo enable a proper nderslanding of the accounts to be reached. Dat•.. Signed.. Name.. Rel$vant professlonal quallfl¢atlon{sl or body lif any).. JOHN MCKEITH Instilute of Chartered Accountants of Scotland {ICAS) AddreJ$'. BK Plus 2 Marshall Place Perth PH2 8AH 'Pleose delet& th8 words in the bracke15 if they do apply. Wlha ￿ld8 do app￿, Sel out those rngttern which have come to your altentKri on tha following pagtr. APPENDIX 3 Disclosure section Only complete if the examiner needs lo highlight material problems. Gfvo horg brief details of any It•m$ that tho •xamln¢r wlsh•s to dlsclose William Steuart Benevolent Fund Receipts and Payments Account for the year ended 25 December 2025 2025 2024 Receipts 8ank interest received gr05S P. D Moncreiffe 133.76 0.00 786.00 Total Receipts £786.00 £133.76 Payments BK Plu5 Limited fee for audit of accounts to 2511212023 BK Plus Limited fee for audit of actountS to 2511212024 Mccash & Hunter fees to 2511212023 Eden Legal Fee5 120.00 120.110 2,400.00 786.00 5.284.80 SurpluslDelicit -£4 738.80 £3 052.24 All funds are restricted NN] WILLIAM STEUART BENEVOLENT FUND TRUSTEES ANNUAL REPORT AND ACCOUNT FOR YEAR ENOED 2511212025 Scottish Charity Number SC012882 Current Trustees The Honourable P. D Moncreiffe Mrs. Miranda Moncreiffe Contact Address clo Eden Legal Limited Solicitors E3 Inveralmond Busine55 Centre 6 Auld Bond Road Perth PHI 3FX Governing Document The Trust is governed by a Trust Deed which sets out the purposes and administration arrangments. Charitable Purpose To provide asslstance to gentlemen and women in or abovt Perth in low circumstances and to help in the education of their children, by paying for their board or putting them out as apprentices or sethng them up in business. Activities and Achievements There was no activity by the Trust during the year Grants Policv Grants made be made at the discretion of the Trtjstees No application for grants was received in the period and no grants were made Trustees Renumeration and expenses The Trustees did not receive any remuneration or expenses during the year Reserves ènd Financial Review The Trust held restricted funds of at the year end. The Trustees consider that the funds held will enablt the Trust to provide bursaries if applications are received 26-01-2026 Date William Steuart Benevolent Fund 2025 2024 8ank and cash in hand SurpluslDeficit for year 7,206.31 4,738.80 10,258.55 3,052.24 £2 467.51 £7 206.31 Reserves General Funds £2 467.51 f7 206.31 Assets £2 467.51 £7 206.31 All fund5 are restricted Approved by the Trusteès and slgned on their behalf 26-01-2026 Date