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APPENDIX 3
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Scottish Charity Regulator
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Independent examiner’s report onthe accounts «2 |
Report to the Charity name
trustees/members of iCthing Ooww be¢ =RNS 24 |
Registered charity SC
number 8S’ ES 4
Oncharitythe accountsfor the periodof the Day PeriodMonthstart date Year Day Period| Monthend date_ Year ||
to 2
Oo | q | hO2 4 4 | i2. Bal
Respective The charity's trustees are responsible for the preparation of the accounts in accordance
responsibilities of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It
is my responsibility to examine the accounts as required under section 44(1) (c) of the
Act and to state whether particular matters have come to my attention.
Basis of independent My examination is carried out in accordance with Regulation 11 of the Charities
examiner's statement Accounts (Scotland) Regulations 2006. An examination includes a review of the
accounting records kept by the charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees conceming any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit
and, consequently, | do not express an audit opinion on the accounts.
Independent examiner's In the course of my examination, no matter has come to my attention [other than that
statement disclosed on the attached page”]
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Independent examiner's statement
- which gives me reasonable cause to believe that in any material respect the requirements:
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; & * toRegulation keep accounting4 of the records2006 Accountsin accordanceRegulations, with sectionand 44(1) (a) of the 2005 Act and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed: nmr? ie Siti vt Date: t/3/ core
Name. ANNE ™ STEWART
Relevant professional is Bg iy y CoOmmMmeR
qualification(s) orbody °C AR IM ER Ce
(if any):
Address: HOSSFiecn COTTAGE |
GhEN CRO TTEN Rend
OBA APR Gye
PASZvL UPL |
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*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
Miss Rose Downie's Trust
Scottish Charity
014859
Year to 31 December 2025
| Receipts and Payments Account | Receipts and Payments Account | Receipts and Payments Account | Year to | 31 December 2025 | |||
|---|---|---|---|---|---|---|---|
| 2024 | Receipts | 2025 | |||||
| £ | £ | ||||||
| 7576 | Investment Income | 8359 | |||||
| Payment | |||||||
| 3400 300 |
Charitable grants (11) Administration |
4059 300 |
4359 | ||||
| 3876 | Surplus / (Loss) in year |
4000 | |||||
| 0 | Investment purchase | _ | 20000 | ||||
| 3876 | Cash inflow/ (outflow) | (16000) | |||||
| Bank Balance | Account | ||||||
| 19880 | Bank Balance 1 January | 23756 | |||||
| 3876 | Cash inflow / (outflow) | (16000) | |||||
| 23756 | Bank Balance | 31 December | 7756 | ||||
| Balance | sheet | 31 December 2023 | |||||
| 52413 | Capital Account | 52413 | |||||
| Revenue Account | |||||||
| Balance 1 January | 55624 | ||||||
| 55624 | Surplus / (Loss) in year | 4000 | |||||
| Investment purchase | (20000) | 39624 | |||||
| _50829 | Unrealised Investment | gains / | (Losses) | 96458 | |||
| 158866 | 188495 | ||||||
| Investments held | |||||||
| 32778 | JPMorgan 64753 & 61.40 |
39759 | |||||
| 102332 | Charifund 8161 & |
1728 | 140980 | ||||
| 23756 | Bank of Scotland Account | 7756 | |||||
| 158866 | 188495 | ||||||
| signed | Oso . > Nad | Treasurer | date | | es | |||
| » fee pet fmm ron DAC |
IndependentExaminer | date | ab ‘T |
||||
| Cal\owi\yeCpioan | Trustee | date(/->aie |
Miss Rose Downie'a Trust
Trustees Annual report
2025
Scottish Charity 014859
The Trust is administered by Trustees in accordance with the Trust Disposition of 1842, revised by the Court of Session on 19 July 1894. This indicates the purposes are for the support of the poor and for religious or nursing work, principally in Appin, Duror and Glencoe, but also in Mull and Morven or other parts of the Scottish Highlands.
This year 11 grants were given on a confidential and 'non entitlement' basis . The recipients find their grant welcome and helpful. The Trustees consider this a valuable community service and know the Trust has considerable respect in the area.
The Trustees agreed that payments for 2024 recipients should be maintained at current levels with grants paid twice yearly. In addition this year we made an additional grant of £659 for ministry support to a new recipient
Proper records and accounts continue to be kept and agreed by an independent examiner in line with Trustee requirements.
- 1 There are no outstanding liabilities at year end 2 Investments are made and held to maintain or increase Trust Income 3 All funds are restricted within the terms of the Trust 4 Investments are shown at market value 5 Unrealised investment gains / losses fluctuate with the market 6 There were no payments to Trustees
The Trust is registered with the Office of the Scottish Charity Register
Trustees are appointed by agreement of Trustees and Deed of Assumption
Trustees are Mrs C MacGillivray, Mrs A Ireland, Mrs L Wren and Mrs K Bernard anda register of Trustees is held by the secretary
The address of the charity is c/o Rev Peter B Park, treasurer and secretary, "Hillview", 24 Mckelvie Rd, OBAN, Argyll PA34 4GB peterpark9@btinternet.com 01631 565849
signed (lo wee ine on behalf of the Trustees date (.2Qe
31 DECEMBER 2025
valuations provided by fund managers
M & G Charifund sterling inc
NOTE Investment during year 1210.75 units purchased & £1651.87 Cost £20,000
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||||||
|---|---|---|---|---|
|total|units|now|held|
|open|year|6950|
|purchased|1211|
|close|year|8161|
|value|8161|&|1728|£140980|
|GB0005494629|0024010650|
|JPM UK|Higher|Income|Fund B|-|
|64,753|&|61.40|£39759|
|GB|OOBIYXG034|000316039|
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Investment calculation as at 31/12/2025
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|||||||||
|---|---|---|---|---|---|---|---|
|2024|2025|
|£|:|
|102332|Charifund|8161&|1728|140980|
|32278|JPMorgan|64,753|61.4|39759|
|135110|Value|as|at 31/12/2025|180739|
|130904|Value|as|at 31/12/2024|135110|
|4206|Unrealised|gain|(loss)|for year|45629|
|46623|Unrealised|gain|b/f|_50929|
|50829|Unrealised|gain|c/f|96458|
|note|Unit|value|increased|by 20%|
|Unrealised|investment|gains|/ losses|fluctuate|with|the|market|
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et
signed YAP Ys os Treasurer
date s\ »\ UG