HEPBURN BOOTH TRUST
Year ended 15 May 2024
16th May 2023 to 15th May 2024
(REcEI￿s AND PAYMENTS)
Charlty No: SC 014043
BAIN HENRY REID
C HA R TERED
ACCO U P4 T A NTS

Reference and Administrative Information
Year ended 15 May 2024
Charity R¢gistration Number:
Hepburn Bo()th Trnst
SC 014043
Contact Address:
Siewart & Watson TnJstce51.td
59 High Street
TURRIFF
AB)3 4EI.
Trnstees
IndepL'ndent Examiner
Bankers
Virgin Money
26 Wtst High Street
INvf.RLRIE
.4B513SL
Page I

Hepburn Booth Trust SC 014043
Trustees Annual Report
Year ended 15 May 2024
Strueture, Governance and Management
Governin% Document
Trust Deed & Disposition of Mrs Jane Booth OT Fisher
Recrnitmenl and Appointment of Trnsteeg
.1 he Irusl is having ditficulty appointing trustees in line with its Trust Deed as traditional posts arc no
longer availablc or PTepared to acl as trustec5.
'I"nLStees in thc p&sl have b¢¢n appointed under the ternis of the Trust Deed t() include the Convenor or
Aberdeenshire c.ouncil. the chairnian of Nev¥ Deer Disirict Committec and the cha1Th<￿ of the Parish
Council of New t)e¢r and Ihe Mini51er of Manquhilter Parish Church.
Objectives and Aetivities
InLome of "fnjsi io ￿ applied to maintcnance of heritable propertics and provision with four annual
bursaries of £250.00 each available to cerlain qualifying Sludents al AbeTdeen. SurplLLS income to be
qhaTed equally amongst Abcrdeen Royal Infimw, Aberdeen Hospital for Incurabl¢s (io be reviewed),
Royal Aberdeen ChildTen's Hospital and The Association of Aberdeen for the Prevention of Cruelty to
Animals.
Financial Review
Principal source ot. incomc is fr(>m the I￿Se of Trust heritable propcrties 4md land.
A deficit for the year has arisen due to high levels of mainlcnancc required on thc Trust's proFrrties
during the year.
'lThe trust distributed zcro {2023 . T￿0) bursartes during the year after no suitsbly qualifyin8 candidates
applied.
Reserves Policy
The Trustees en.8ure sufficicnt reserves for the maintenance of heritsble propertics.
Trugtee Remuneration and Expenses
The Truslces did nol receive any remuneration or cxpen5es durin8 the year
Approved by the Trustees and signed on their khalf.
. Trustce signature
"I"rustee name
fjate
1.4r. &plMW....ZLf2>-
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burn Booth Tr
C 014043
Reeei
ts and Pavments Account
Ycar end d 15 Ma
2024
Unreslricted Ro4lrict¢d
Funds
2024
TotAI
2024
Total
2023
2024
ei
Rents
Wayleave
nter¢sl
Insurance clairn
Total Receipts
25,699
245
7.885
34,599
25,699
245
7.885
34.599
27.220
227
4,403
31.850
)n)ents
Costs ufgenerating funds
Charitable a¢tivitie5
GO￿em￿lnl¢ costs
Tot I PaTrrnents
217,608
290
13.98U
231.878
217.608
290
13.980
231.878
14,992
358
20,328
35,678
SurpluJ for the yur
-163.451
-163.451
Capital ReceipL5
Deed of Servitude
16,800
16.8(K)
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burn Booth Trust
Statement of Balanees
15M v2024
014043
L.nre8tricted Re¥tricted
Fund5
Funds
2024
2024
Tutydl
2024
Tot81
2023
Note
Bank & De
osi
Balancc brought forward
271.759
27K.759
215.107
Movement in yexr:
Excess of Receipts over Paym¢nls foi thc year (163,451)
(163.451)
56.652
Capital reeeipts
16.800
16,800
Balance CWTied forward
125.108
125,108
271,759
Hcritable Propertics
4,745,(KJO
4,745,000
4,74i,000
4 745 (K)0
4.745.000
4.745 Ono
ed inco
In¥urance claim
611480
t)ue to Law AgenLs
Audit Fee
Professional fee5
10,080
402
3.360
13.842
9,780
390
11.670
The accounts were approved by the TTuslees on..
1&tr....
.2025
For and on behalf of the Trustees
. Trustce Signature
Tnjstee name
Page 4

burn
oth Trust
Notes to the Accounts
014043
l Heritable Propert).
Herilable propety is included in the Statement of Balances at valuation. The most recenl valuation
wa5 cl￿rIed out in June 2013.
2 Trustees Remuneration and R¢laled Party Tran$actions
The Trustees dtd nol re¢cive any remuneralion or cxpenses and there w¢re no r¢lated party
transaclions during the ycar.
3 Movements in FuDIL8
At 1615123 Recelpts
Pa>mentJ Transfers At 1515124
Unrcstrieted funds
Clyd¢5dal¢ tlatth Current Accounl
Factoring accoun15
RBS aLcount
Clydesdale tjank Heritabl¢ l)roperties
258.339
250
65,136
10.759
767
608
77,269
218,048
5,329
546
5,680
(5,680)
111,107
221
13,173
271,762
223.924
125,108
Funds - all funds are unrestricled.
Unregtri¢ted Rutricted
Futtds
Funds
Total
T(Jtal
Analy915 of P8yments
2024
21124
2024
2023
4 Custs of generating fun
In8urances
6,573
208.214
539
6,573
208,214
539
367
Repairs ei
Coun¢il lax
I leating & lighting
L¢a5¢ & factorin8 ¢05IS
13.510
367
1.915
217,608
1.915
217,608
14,992
5 Charitable activities
Advertising
Bursary
290
290
358
290
290
358
6 Govero4n¢e eosts
Law Agents fccs
Audilor of Court fee5 & Other court fees
Independcnt ex4miner'5 fe
13,980
390
13.980
390
18,330
378
1,620
20.328
14,370
14,370
Page 5

Hepburm Booth Trust SC 014043
Independent Examiner's Report to the Trustees of Hepburn Booth Trust
I rew)rt on the accounts of the charity for the year end￿ 15 May 2024 which are set oul on foregoing
pages.
RespeetiTre responsibiAiiies of tru$t¢ts and examiner
The charity's Irustees are resp)nsible for the PTeparation of the accounts in accordance wilh the temis of
thc Charilies and Tr￿Slee Investmcnt (Scoiland) Act 2005 and the Charities Accounts (Scotland)
Regulations 2006.
I'he chariiy trustees consider that (he audil requirement of Rcgulation 10(1) (d} of the Accounts
Regulations does not apply. It is my responsibility to examine thc accounts as required under seLlion
44(1) {c) of ihe Act and to siaie whether particular mallers have come to my attention.
Bayls of independent examiner's statement
My cxamination is carricd out in aLcOrd&￿Le Viith Regulation I l of Ihe Charities Accounts (Scotland)
Regulalions 2006. An cxamination includes a review of the accounting rccords kept by the Lharity and a
omparison of the accounts presented with those records. li also includes L'onsideralion of any unusual
items or disclosures in thc accuunts, and seeks explanations from the trusiees cOn￿rning any such
matters. 'fhe procedures undcrtdken do noi provide all the evidence thai would be r¢4uir¢d in an audit,
and consequently I do not express an audit opinion on the view given by the accounis.
Independcnt examin¢r'J sta¢emen¢
In the course of my examination, no matter has come to my atteniion
which gives me re&sonable causc to klieve in any material rcspecl the requirements..
to keep accountin¥ r¢Lords in accordance with Scction 44 (1)(a) of ihe 2005 Act and Re8ulalion 4 or
the 2006 Accounts Rejjulations. and
lo prepare accounts which accord wilh ihe accounting records and comply with Re8ulution 9 of the
2006 A¢¢uunts R¢gul￿I0nS
have not been met, or
to which, in my opinion. allenlion should be drawn in order to enable a propcr understanding of the
O SEP 2025
Page 6