THE GRAY-SANOERSON TRUST ACCOUNTS For the period ended 5th April 2D24 TRUSTEES CHARTERED ACCOUNTANTS. REPORT TO THE TRUSTEES OF THE GRAY-SANDERSON TRUST In accordan￿ with our tems of engagement we have prepared for your approval the financial stalemenls of The Gray-sanderson Trust for the year ended 5th April 2024 on pages three lo eight from the accounting records and from information and explanations you have given us. As a practising member firm of Ihe Institute of Chartered Acwunlants of Scotland, we are subject to ethical and other professional requirements which are detailed al http:Ilwww.iGas.org.uklaccountspreparalionguidance. This report is made solely lo you in accordance with our tenns of engagement. Our work has been undertaken solely lo prepare for your approval the financial statements of The Gray-sanderson Trust and stste those malters that we have agreed to stale to you in accordan￿ with the requirements of the Institute Chartered Accountants Scotland as detailed at http'.Ilwww.iCas.org.ukJaccounlspreparationguidan￿. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than you for our work or for this report. We have not been instructed lo carry oul an audit or a review oflhe financial slalements of The Gray- Sanderson Trust. For this reason, we have nol verified the accuracy or completeness of the accounting records or information and explanalions you have given lo us and we do nol, therefore, express any opinion on the statutory financial statements. JRW Hogg & Thorburn LLP Chartered Accountants 19 Buccleuch Street Hawick Roxburghshire TD9 OHL 26th June 2025 THE GRAY-SANDERSON TRUST ACCOUNTS for the period ended 5th Aprll 2024 REVENUE ACCOUNT Balance as at 5th April 2023 20,308.55 Income Dividends collected per Schedule Interest collected per Schedule Interest Received - Royal Bank of Scotland Interest Received - Ralht#)nes 8.714.73 1.568.08 239.45 139.42 30,970.23 Expenditure Rathbones - Management Fees JRW - Accountancy Fee 05.04.2024 Galashiels Community Council Audrey Johnston Abbolsford Court Tenants Ass Lucy Sanderson Social Club Rhona A Murray Lucy Sanderson Social Club 3,000.67 2,160.00 8,000.00 473.09 100.00 650.00 314.92 1.000.00 {15.698.68) Payments to Beneficiaries Balance as at 5th April 2024 15.271.55 THE GRAY.SANDERSON TRUST ACCOUNTS for the period ended 5th April 2024 BALANCE SHEET AssetsllLiablllti¢sl Investments as per Schedule 256,026.00 Cullen Kilshaw - Deposit Account 20,588.96 RathtKJnes- Income Account 379.56 RathLK)nes- Capital Account 3,106.31 Accountancy Accrual (2,160.001 £ 277.940.85 R¢present¢d By . Capital A¢￿Unt Balance as at 5th April 2023 251,850.14 GainllLossl on Investments Realised 10,873.81 Capilal Reorganisalion (54.65) Rathbones - Management Fees 0.00 Cullen Kilshaw - Fees 0.00 Balance as at 5th April 2024 262,669.30 Revenue Account {See Attached) 15,271.55 277,940.85 Approved by Ihe Injstees and sign* on their behair Date: Date: Date= THE GRAY-SANDERSON TRUST ACCOUNTS for the period ended 5th April 2024 ACCOUNT WITH CULLEN KILSHAW 05104123 Balance of Funds Held 22,571.11 16105123 Galashiels Community Council 4.000.00 02110123 Interest Received 115.83 16105123 Audrey Johnston 473.09 09110123 Ralhbones Transfer 5,939.78 30105123 Abbolsford Court Tenants Ass 100.00 28103124 Interest Received 123.62 18109123 Lucy Sanderson Social Club 650.00 05104124 Rathbones Transfer 4,536.65 13110123 Galashiels Communty Council 4,000.00 28111123 Rhona A Murray 314.92 06112123 Accountancy Fee 2,160.00 06112123 Lucy Sanderson Social Club 1,000.00 05104124 Balance of Funds Held 20,588.98 33,286.99 33,286.99 THE GRAY-SANDERSON TRUST ACCOUNTS for thg period ended 5th April 2024 INCOME ACCOUNT WITH RATHBONES 05104123 Balance of Funds Held 433.76 27109123 Cullen Kilshaw 5.939.78 Dividends Received 8,714.73 26103124 Cullen Kilsh8W 4.536.65 Interest Received 1,568.08 27106123 Inte￿st Received 35.79 26109123 Interest Received 23.11 22112123 Interest Received 57.43 25103123 Interest Received 23.09 05104124 Balance of Funds Held 379.56 10,855.99 10,855.99 THE GRAY-SANDERSON TRUST ACCOUNTS for the period ended 5th April 2024 INCOME ACCOUNT WITH RATHBONES 05104123 Balance of Funds Held 6,562.20 Investments Purchased 54.544.40 Investments Sold $4,089.18 06104123 Ralhbones - Management Fees 750.67 01107123 Rathbones - Management Fees 750.00 01110123 Rathbones - Management Fees 750.00 01101124 Rathbones - Management Fees 750.00 05104124 Balance of FLtnds Held 3,106.31 60,651.38 60,651.38 8 888 000 OCO ¢> <0 <0 ooo ￿￿1 (N p4 P4 > J> *tz ¥ 14 12 Il ¥ I I I CHARTERED ACCOUNTANTS. REPORT TO THE TRUSTEES OF THE GRAY-SANDERSON TRUST In accordance wili our lem)s ol en9aJL emenl i*e have prepared for your approval Ihe financial stalemenls of The Gray-sandersor, Trusl lor Ihe yÈ8f ended 5th April 2024 on pages three to eight from the accounting rÈrx)rds 2nd from informalion and explanalions you have givpn us. A.4 a pr8clising member firm of the Inslilule of Chartered Accountants ol Scollènd, we are subjecl lo ethical olher professional requiremenls which delailed hllp'.il¥wN icas.org.iiklaccounlspreparalionguldar￿. This report is made Solely lo you in accordance with our tèrms of èngagemenl. Our work has been Linderlaken solely lo prepare for your approv81 Ihe financi81 slalemenls of The Gray-sanderson Trust and stale those melters thal we have agreed lo state lo you in accordance willi tl)e requiremenls ol Ihe lnsl-.lule Cl)arlere Accounlanls Scolldnd a5 delailed ai htip:Ilwww.Icas.org uklaccounlspreparalionguidance. To Ihe fullesl exlenl permilled by law, we do riol dccepl or assume responsibllily lo anyone other than yov lor oui work or loi Iliis repDrr. We k,ave not baen Inslrucled lo carry oul an audit or a review of the finan¢k?1 $18lemenls ol The Gray- S8nderson Trust. For this reason, we have nol verilled Ilie accuracy or complclèness of the aCCOLinling records or information and e%plan31ions you have given lo us and we do not. Iherelore, express any opinion on the slalulory financial slaiemenls. V Hoog hnr Charlered Accounl8nts 19 Buccleuch Slreel Hawick Roxburghshire TD9 OHL 261h June 2025