OpenCharities

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2025-09-30-accounts

Trustees HugoSells
FrederickDeKlee
LindaBallingall
AlexLeslie
Mrs Fiona Leslie
Mrs Lucinda Sells
Charityregistration sco14636
Principal addresa Auchenflower
Amisfield
Oumfries
UK
DGl3LS
lndependent examiner DouglasRaeCA
EQAccountantsLimited
14 CityQuay
Dundee
DD13JA
Bankers Handelsbanken
Kings Park Hous€, Laurelhill BusinessPark
Stirling
FK7 SJQ
Solicitors Vulliams GrayVVilliams
7StCathorine Street
Cupar
Fife
KYl54LS
lnvestment advisors Rathbones
Porl of Liverpool Building,Pier Head
Liverpool
L3 1NW
PhoenixAsset Management PartnersLimited
80-82 GlenthamRoad
London
SWl3gJJ

Unrestrlcted Unrestricted
funda funds
(15months) (year)
2025 2021
Notes
lncome from:
lnvestments 7,8U 7,806
Totalincome 7,W 7,806
Exponditure on:
Raising funds 3 3,460 3.174
Charitable activiti€s 4 32,175 o.oJb
Totalerpenditurs 35,635 9,810
Netgains/(losses) on investments (9,s60) 29,660
N6tincomer(oxpGnditur€) and movementin,unds (37,791) 27,656
Reconciliation offunds:
Fundbalancesat1July2024 'r,025.11s 997,459
Fund balancos at30September2025 987,324 1,025,115

2025 2024
Notes e e e
Fixedassets
Tangibleassets 10 s30,988 530,488
lnvestments 11 453,202 490,028
984,190 1,020,5'16
Currentas3eta
Debtors 12 2,618 2.450
Cashatbank andin hand 3,726 5,274
6,U4 7,724
Creditors: amountsfallingduewithin 't3
one year (3,210) (3,125)
Netcurrent assets 3.134 4,599
Totalassets less currentliabilities 987,324 1,025,115
Thefundsof thecharity
Unreskicted funds '14 987,324 1,O25,'115
987,324 1,025,115

lncomefrominvestments
Unrestricted Unre3trlctod
funda funds
2025 2021
lncome fromhstedinvestments 7,804 7,806
Expenditure on raisingIunds
Unrestricted Un]lstrlcted
fundg funds
2025 2021
e
lnvestment management 3,460 3,174
Expenditure on charitableactivities
Heritaga Heritage
activitie3 activities
2025 2021
I
Diract coct8
Donations 180
lnsuran@ 3.616 686
Repairs and Maintenance 11,190
Travel Expenses 3,563
Glenrothes&Area Heritage 2,250 2,750
Sundry Exp€nses 3,476 600
BankCharges 420 20
Admin Work 1,600
JewelleryValuation 3,480
29.595 4.25
Sharoof support andgovernancecosts(seonote5)
Governance 2,580 2,400
32.175 6,636
Analysisbyfund
Unrestricted funds 32.175 6,636
3 Expenditure on raisingIunds
lnvestment management

5 Support costs allocated toactivities
2025 2021
e
Governancecosts 2,580 2.400
Analysed b€tw6en:
Heritage activities 2,580 2,400
6 Netmovemeotinfunds 2025
f
2021t
Thenetmovementanfundsisstated after charging/(crediting)
Feespayableforthe independent examinationofthe charity's linancial
statements 2,580 2,400

T.nglbl6llxod.rlotr
Ch.ttl!
E
Co3t
At1July2024 530.488
Additions 500
At 30 September 2025 530,988
Carrying amount
At 30 September 2025 530.988
At30June2024 530.488

11 Fixodasset investments
Lllted Cashin Total
inve3tmonts porttolio
e
Costorvaluation
At1July2024 486.310 3,718 490,028
Additions 198.274 10,604 208,878
Valuationchanges (13,s19) (13,519)
Disposals (232,185) (232,185)
At 30 September 2025 438.880 14.322 453,202
Carrying amount
At 30 September 2025
At 30 June 2024
'1f1
'ilr
14,322
3,718
453,202
490,028
12 Oebtora
2025 2024
Amountsfallingduswithinoneyear: t
Other debtors 145
Prepaymenls and accrued income 2,618 2,305
2.614 2.450
13 CroditoB:amountsfallingdueryithinoneyear
2025 2021
e t
Accrualsanddeferred income 3,2'tO


designatedfundswhich

have beenset aside outof unr€stricled fun

have beenset aside outof unr€stricled fun

dsby thetrusteesforspecificpurposes.

dsby thetrusteesforspecificpurposes.
AtIJuly2024lncomlng
Baources
Re8ourcesGain.and
Af30
expended
lo33o3s€pbmbor
teece 202s
General funds y!: 7,8U (35,63s) (9,960)987,324

14 Unrestricted funds (Continued)
Previousyear: AtI July2023 lncomlng Ro3ource3 Galnsand At30Juno
nesourcga expended lo!3e3 2021
t C e
General funds 997,459 7,806 _(nj,o) 29,660 1o,1'*