THF. KOI.A'A TRIIST
RF.PORT A)D ACI".OIINTS
FOR YEAR E)DI.NG 31st OCTOBER 2024
SC.OTTIS&I C."HARITY NU.MBER .SC013025

THF. KOI,A'A TRI'ST
REPORT FOR THE YEAR TO 315t OCTOBER 2024
Thc Kola'J-fru5t was ¢stsblish¢d in 1972 to r¢8ulate donations to religious and
Lhariiablc bodics as dirccicd by the Trustecs.
FhL I'ru%lLlS 11)r ihL i cJr ￿L-. L
Durin¥ Ihc ycar to 31 si Octobcr thc Trusi had an inc(Mne of Fifiy six ihousand Four hundred 3nd
One rK>unds and Forty Six kxmec1£56.4111.46)
A to￿1 of Fifty %ev¢n thousand N'ine hundred and Fifty pounds {£57.9001 wis dislributed io vari
charittL￿ resulting in a deficit of One thousand four hundrcd arbd Nine1% F.ight wbund
Fifty Four p¢nc¢ l£1498.541 w'hich was mei from thc TTusI's Rcsm'cs .
Over the years the Trusi has supported & wide range of or8anisations M'ith a strong
L"mphasi5c on Owcr5cas Aid and Nlcdical chanlics. During ihc Y￿ thc Tru51cc5,
as has bcen their policy. reviewed Ehe panern and level of support gI￿en lo ihc %arious
Lhar]tiLs and agrlxd lo wnlinuc lh¢ saTnc gcncrJl pulio. alihough ihcv did d¥n'e .
to thc addtion of a small numbcr of new charitics.
29th May 2025

'I'IIE KOLA'A 'I'Rl1S'r
STATEMENT OF" l*lNANI'.IAL A('TIN'II'IES FOR I'EAR TO 31ST OC",TOBER 2024
2023
2024
OTF.S
INCUMING RTr:S()[IRCES
( ()ninbuiii)ns b)
Inc()mc Tax rcpavinLnl
Haiik Interest
54.40U.00
13.600.00
44,400.00
I 1,100.00
901.46
T()TAI.
614, I_SV.46
56.4111 .46
RLS()IIKI.'L4y LXPTr-NDTr-D
l)i%tributcd Ic) Charilics
64.750.OU
57.900.UII
undry F.XpCn￿X
0.00
0.00
'I'I)'I'AL
(14.7SU.IIU
57.900.UO
NET ()IITGI)INC: RESOIIRC.ES
3.409.46
11.498.541
RF.C.'ONC-11.IATION OF bllND¢•
Ti)1£l1 Fund4 brought fnrwftrd
37,Afjl.%O
41.203.2(J
Total kund.q carrscd fonvard
41.261.26
141.7n4.72
N()TE.**
Thcrc 14 no designated income
Thc brcadown of cxp¢ndilurc is li%l¢d %¢parniLIy as donations to Charili¢s

THE KOL,I'A TRIIST
BALA￿(E SHEET AT 31st OCTOBER 2024
2023
2024
ASS'LI"S
Royal Bank of Scotland Milngavie
Trcasurc¢5 Accounl
24.449.58
15,908.77
C.lydcsdale Bank Current Account
3.19
A.19
Clyde￿a]e Bank Inve%tmeni Account
26.699.18
27.4411.55
51.152.05
43.-35.151
L¢ss
Crediiors (Outstanding Cheques)
6.7￿.00)
(400.
Total
44.452.0S
42.9£3 51
C.APITAL
Broughi forward
41.042.59
44.4521)5
Surplu*llt)eficil} for Ihc Ycar
3.409.46
11.4911.
Total funds at 3 1st October
44.45?.05
42,953.
I'hc Kola'a I
25 S¢irling Dris'c
t3earsden
Cil&%gow. G614NU
29th May 2025

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Independent Euminer's Report to the Trnsiees of The Koba'* Trnst
I rcpon on ihc ¥ccount$ of ihc rhyn.iy for ihe Jt4r eThled 3 1st lkloi￿r *0?4
Respective rtsponsibiiitie5 of the Committee And Emmine
The Lhariiy's Irus1¢¢s #ri mWfL%ibl¢ for ilK pr¢pardtK)n ofihc accoun15 in rKiordatKc wrth the icrms
ofihe Chariiies arnl Trusiec Inv¢￿[￿￿ni IScoiLaNII Acl ?(K)S aTMI Ihe Ch&TiIKN ALcoiinlN {SLoilandl
RegukntiorLS 21M)6. The chanty Inistecs consKIcT Ihai Ihe audii requir¢mni of Regulation IIN I I Idl of the
A￿Oun15 R¢gulaiions do¢s Th)t apply. li i% rny rei￿nSibil11Y lo rxamine Ihc aLcounls as requircd under
section 4411 I Icl of atKi io stste wheih¢r p•nKulJr maiicrs have wmc lo my allcnlion.
BASIS of Indtpendeni F.uminer5' Report
My exam￿8110￿ LS c3rrLcd out in accordatKC Wlth ReBuiaib)n I l of ih¢ Chariii¢s ALcounls {Scoiiandl
R¢gulaiions 2(NJ6. An ¢iaminDiMTrn y)¢Jud¢s a r¢iicw of the 4ccouniins rcLvrd% kepi by ihe Lhariiy and
c(inwarison of ihe accounis presenicd wilh th0￿ Ttiords. li akn irKI￿leS corL4MJeratkon uf any unusual
il¢n% or dwlosures in IIK ¥counl& and secks explanatioA¥ from ihe tn151e¢s any sulh mall¢r¥.
The procedures und¢nak¢n do provhle ¥ll ihc cvidencc I￿¢ be requtred in an audii, And
cons¢4uenil)' l (k) rK)i express an awjii opinion on lh¢ view giien by the aLYoiinis.
Inlleptndeni tx*rniN¢r's SlAttmtTh¢
In th¢ ¢our>¢ ol. m) ¢xamin81￿1k no mailer h*5 lo my ttiienl￿
l. ￿h7lb nK' rL'asunabk Lauy¢ iv txlKve Ihat in any ll¥l¢Tial T¢¥p￿t th¢ r¢quir¢I￿n13'.
IL) kLxp rcL(Trrdy ui alLord￿*r ￿'Ith SrL1XPn 441 I lal of the 21MIJ Act aThl ￿e￿u￿11￿n 4
uri￿. ?(M)6 AcLounii Rcgu&TM)ris. aryj
' l(Tr prL'p4f¢ aL¥ounii whKh #Llord wilh IIK ￿￿￿n11Th¥ I￿OrdS ITKI curyly wilh RcgUknl￿n 9
(Trfihe ?(Kth AcLI)ulli¥ Re￿￿1￿11(￿n$
vc not Ix¢n l)T
2. 10 whiclL irt my opthiun. allen1￿n shoukl t* drnwn in oftkr to ¢nabk a prO￿r understaryjwg of il
count% to rexh
29ih May 2025