2024-06-30-accounts

IIRIDC.F. OF F.AR) Nl:R&iF.RI RTr'POR'f A.ND .4CC"()I"NTS 'Tr-.4R F.N'I)F.I)_II JI'I.1' 2024 SC'()I-TISH C'H.ARII-I' NI:.IIBF.R: SC"1I129011 11.4L-ri)N Kii.(-Ol'R C'hartcrid .-Ic¢ountants 2 IlarNhJll Place P¢rth P112 8trlll

IIRI I)I-F- ()Tr- F..-IRN NI'RSF-RI. C vnlt'nts 'J-rusteL. ..Innual Ri'piirt Stalemcnt i1( Ilal￿nciS i Ot¢.4 li> the dcc<iunl Indepi'n(Icnt F-.iamin¢r.4 Report

IiIIII)('F- OF Tr-.IRN NI'IISI.-RI- Tru_%lee <lnnuAI Rep()rt fur ihc, i lar Lndc'd .1 l .luli' 21124 Charill. NAmi' Bridge ofFam N'ursern. R¢ui%tertd C'haritt. Ni umher %('{11 ?91KTr )rincipAI ,Icldrc% Sialion R()ad Ilrid&ie i)l- l..drn 'Lrth PII? 9EA C'hsirperson ria%urer .Secrct#rs' Independent +-Yamincr Bank'ers Ilank Ill. SL()Iland GoTrerning document 'l-h¢ kl%%DLiation is a Lharilablc unincorporaied ass￿la110n ii'iili a ii'rillL"n Lonslitulion rcgTisierLd from SiPtimb¢r 1974. The pur￿￿5 and ddminisiralii)n arrangLnieiil% arc I sel out in i)ur ic)i)%iilulinn. Trustec recruitment and apptsintment N.1emhership 17f ihL. .4%sc)Liaiii)n is opLn lo ihosL' indii"iduals i¥ho are i'Dlunleer% i)I' lh¢ Lliaril¥'. Aiii I)ir￿li7 i%"Ishinb io become a m¥nik"r niu%l %iihinit <1 ii'riltLll iippIILdli(In lo the Ro<lrd ol- I'rusiees t.or consideration. -I'rii%lLL% dfL' LILLlI'd Laih vi.ar ai thc .4nnuc11 Nlemk.r% Nlieling f(Ir IhL ILMI ol- onc 'e£2r. Nc)minaiii)n ol- Ihe k"IccTed -1 ruslLL"s Shall bL 111 MTiliii& b!. noi ILSS ihan anN' Ili'o members. F.leili(In or'rrusleL% shall bL" bi. i c)IL {)[ Ihc mLmbL'rs lor edLh i'&icanci'.

Tru.4tL'C tlnnudl Rc'p(>rl fvr thc. i"c'ar c'ndi'll .1 l Juli. 21124 Iciinlinued) ('hArilal>lc' purpu%e l )iir purposL'%. as rL"corded in i)ur Ll)nstiiution. is lo pmi'idl prc schnol cdiication l )urinL) Ihe I'car IhL' ('haril!' carrild oul Ihe folloii"ing= PiirLha%Ld rLsoiifLe% lu LnhanLL ihe qualiiN' ol- the LNpL"rience. C'oiiliiiucd lo purLhasi cliaiiingp Lquiiiniciil liirthLr rLsciufLL'S in rLspiin%L' lo thc gyuidancc sent out liir Coi-id 19. 'I'hL' gJL'nLfcil liind ]% primdrili. held io meLi ihL' Ki'i)rking L<ipil£il ol. Ihe charili. nc)I LC)i'erL'd bi" LlonaliiTrn5. ILL'% and giranl%. .4% J re%ult i)l- the diliLit ol- £X.57111()r Ihe !'¢ar. IhL' ('hciriii held unrLslriLIL'd lund% ol-£107.)17 al Ihi l'ear eiid.

IIRII)(. F. ()F Tr-. Ills N I Il%l'.Rl' -fru%lcc Annual Rc'p()rl li)r ihi. i lar i'nded .1 l .lul1 21124 ILunlinui.d) tAtc mcnt Ibf Tru%te¢s' rcspnn%ihilities -I'hL 'lrii%lei£ arL' fL411ifLd tc) prL'PdfL Iinancial slalLnients ltir each lin1Lncial )'i*r i%'hich giji"L a truc and Idir i icii. uf IhL siaiL ol. alTairs ol-lhe C-h&irili ds lil lh¥ Lnd i?1" IbL linancial l'ear aiid i)fr- IhL surplus or dLIIcii (bl- the ('harili, l<)r Ilial pLriod. In prLpdrillL Ihe%e Iinancial slalLmL W]Is. Ihe 'frusieL'S arl" required io- SileLt suilablL acLounlin(J policics and ihL'n appl!" Ihem Lonsislcnili.: mak¥ judg¥mLnl% and L%tiiiialL% thal ar¢ r¢asonable and prudcnl- prLPcirL IhL IIT149IILial slalemL'nl% i)n d LicTrillLTr Ll)IILcrn basis unlcss il is indppf(IPricilL' 14) prL'.sume thai th¢ C'haril!. i%ill Ll)nlinuc in operaiinn. 'l-hL I rusiLLS are responsible for k'eeping, proper aLCI)unlingp rec()rds. ￿'hILh %h()uld disLIosL 11.'Iil) ii"asonahle 41cciifilC!' clt (In!, lim¢ ihL financial posilioii i)r IhL ('haril)" (￿d L'nablL IhLm Iii ensure IhÉll Ihe financial stal¢ni¢nls hai'e iK'in prop-rl!. prLparid Irom IhL fLLC)rd% (Jl" IhL C"hdril!. are in dgreeii)Lnl thcreii.ith dnd LcTrmpl¥" i¥iili tl)L I'liariliL"S and 'l'ruslLx InN'Lsimcnt Iscotland) Act ?005. Ihe L'harilies ilccounls (%LC)tland) RLgyiilaiions ?006 and the ..Issociali()n % LL)ns1ilUlion. -fhe!' are also responsiblL lor sdl¢&iuarding th¢ ds%¢15 u1- Il)¥ C'harili ￿)d hLnci lor iaking reasonablc slL'ps liir ihe prL"VLnli()n and dLtLLlion cil- Iraud and othir irrLgulilri1iCS. ,1 i)n Ih¢ir bchalf b) •7 N4arch ?0?5

IIRII)('Tr-. I)Tr Tr-..IRN NI RSTr-.RI (plncral Tr-und Rcci'ipl% and pai nieiit% acci)unl f()r ihe l'ear endcd .11 .luli" 21124 Trund ?V74 ?ib74 21J24 21123 RF'.C'Tr:I I'-I'S l)onaiion% (Jfcini Ilinding 1.41)7 1.497 144.?44 ?.717 144.?44 7.717 17% 160.1}37 IIL'ieipls Irom liindraisin&' InK'LslmLnt inLomL 16) 148.i8C) 148.i81) 163,C)f7 I'AI'II Tr-1%I-S Tr-I)R C'.11 ARII-.4BI.F- AC'-rii'i-i-i Tr- undraisiiib) L()Sts 8(?) 10? ?47 i.)77 PLIISi(111 l..N'Lnl in%tniLlI)rs lal I rLnl l)lili"r()i)m L'quipmLnVeonsumabl¢ l)riTrpLrl!' rLpJirs ()Iher pa!'mLnls 160 l O.1)?() 17.748 17.748 i? ?1}6 -j.4(14 15i.li.) 18.146? -j.4()4 -1.7¥11 1 ?6.4_){) ('I)I'Tr-.KNiliNC'Tr-. C'().&¥l-.& il(1 510 ilo 2.992 IIR I.-cL5 li7.li6 li7.156 { l)eficitl/Surplus fvr l.ear 18.i701 18.i711} All anii)Iini% rL'lalL II) Loniinuingi ()PL'f41lic)n.s. l-here ii'L'rL' no reLOgTnised g>ains and l()s£e other than IhL dL'licil lor ihL lini￿Lia1 l'ear reportcd aboi'e.

iiiiii)I:I,' ()Tr' I.;ARN Nl.R%+l.'Ill $1411i'iiic'nl of IlxlA¥III'5 11% At _I l .luli 21124 Rk%lriLlI.d 21124 21124 7{12 J (vc'ni'ral fiJn(I 11.S.X117 18.570) X? l()X (8..$71)1 X? l()K 1117.117 l i.XX7 C'ui'rc'nl #.4%ct I liink. ilLLI)Iiniq _IIAnk nl. SLailiin(I 1117.117 11 S.14X7 1117.317 1117.317 5.1187 Ai?pr(Il'L.d bs. IIIL. 'I'rii4leL.% 1111 ?7 MiifLh ?{1?.S iillLI SlkJliLII Iiii IIN hel)iil I. hi.:

flir IhL' I'L'*ir Iii .1 l .1 uli. 21124 l(11 'l'l)¢. ('Iiiiril)' 1% ii(It r¢g?i%lLfLLI l()r ValiiL AddLd -1 (IN piirpi).%¢'%. Ri'ni uiii'rAtiiin/rL'inil)iir%É'iiii'nl ijf i'ii)¢'n%¢' 'un(I

IndepL'ndc'nt F.iamini'r'% Rcport li) Ihi. mcmb¢rs uf Ilridxi. of F"arn ryur4en'. I rLP(Irt {)n ih¢ aLL()Iilli% i)l- Ihi ch&iril)" l()r ihe %"Laf LndLd _) l Jul!. 71174 11'hiLh arc Icl out on pag'LS 4 10 6. Rcspcclii"e resp()n%ihiliti¢s fif ¢rustces and clam incr 'I'h¢ i1i41ril! s Ii'u.%lLL% arL fi%piin.%ihli l()r thL pfipdratiiiii ()l- Ilie cllL()Iinl.% ,Ic¢iTrrdaiici ii'iih Ilii tcmis pl Ihc ('h.Irilies and l-rustLL Ini'Lslmenl I%LI)Ilaiidl .QLI ?OQS and Ilie C'li&ifiiiLS ..IciOiJI115 1 Sioiland l RLILilaii{1115 1001). I-IIL. Lliari(i Iru%lL¢s Liin%iclL'r Ih¢ll the Iiiiclil rLqLllIL'niL"ni iTrl' RLgpiiliilion l 01 I l {cl) ol- IhL ?IIOlI ALlI)IllIts Iligiulalioii% doLs noi iippl). li 1.% m!" rL5P(In%ibilil!" Ici Lliimine ihi 'iLL{iunls &$ rL'4iiirLd illiiiLf SL'Llioii 4411 I ILI ol. Ihi ALI dnd lo sldlL" iihiihL'f P4lrtiLiilar nidlle hai'e IolllL lii Ini. LIIILnii[)l]. IIA%i% ijf indc'ijendenl eiAminer'% %lati'menl Nqi. t.l&iniinali()n is catri¢'d out in (ICLordanc¢ ii.iih RL'¥iulaiion I l L)r iliLh ?(IU6 C I1<￿Ill￿'s ..ILLciunt% I%LI)Ilandl RL"gyiilations ?Ollh. An eiaminalinn include% J rci'iLlI' ol. Iho dLLiiunlingy rLci)rd% kept bi. the charili. and a Lomp41ri%0n ol- Ihc ciccoulli% prLsL'nled iih tho%L fL¢L)rd%. li 411%0 illLluJes Li)n%iJeratii)ii c)1 dni. LIIIU%U&il ilLiiis or di%Llu%ures in Ihc 61CCOllI)Is aiid seLks Liplaiiaiions Iroin iliL iriislLLS LIIIILin)Iiig ali% SULh n)dllLr%. I'he pri)cidures undertak'en do noi pro￿lde all Ihe ei'idcncc ihal ii'ould bc rLquircd in In (iudil. and Ll)n%equenili'. I d() nol eNpres% an audit opini£in on ihe ilLL()unis. Ind¢pendenl examiner's statement In thc coursL i)I' MN. cxaminalion no matter has Lome lo mi, altcnlion .hich giles niL reaso1￿bI¢ ¢dUSC to bcliei"e ihat An an). malerial rcspeLi IIIC reqiiirL'mLnis: tiTr k¢iP aiL()ur)Iii)LJ f¢L(Trrd% in aLLI)rdaiiLC il.iih Sixlicin 44(1 l (al ol- thL ?1)05 ALI ind Re,, laiinn 4 of Ihc ?0116 .4ccoiinis Re'lilalions. aiid lu pr¢pare dLLounls H"hiLh JLL()rd iiiih ihL dLLC?unling' rcLcTrrds dnd Ll)nipli' H'iih RLgiilati()n C) ()l-IhL. ?1111() ..ILLI)Ullt% RL¥ulali()ns hai-e not beLn MLI. or to M'hich. in m%. opini(Ill. allLniii)n .should bL" dra￿'n in (Irdcr lo cnablc a proper Iiints io ￿. reached. ,.J ALiouniant ? I1¢2rshall Placc ?7 Nl'LrLh 10?