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**Mrs Elizabeth Henrietta Macquarrie Trust**
**Trustees' report and financial statements for the year ended 5 April 2026**
**Charity Registration Number: SC015034**
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**Mrs Elizabeth Henrietta Macquarrie Trust Trustees' Annual Report for the year ended 5 April 2026**
## **Legal and administrative information**
**Charity Name:** Mrs Elizabeth Henrietta Macquarrie Trust **Charity No:** SC015034 **Trustees Kirk Session:** Sheena Allan Olive Brown Margaret Broad Iain Campbell Joy Caskie Donna Dugdale Catherine Evans Alan Jack Donald MacGillivray Archie Maclean Cathie Maclean Margaret MacNeilage John Morrison Catherine Paton Eve Holyhead Barbara Weir Rev Amanda MacQuarrie
**Independent Examiner** Alison Gainsford 1 Dal nan Each Strontian Acharacle Argyll PH36 4JD
## **Structure, governance and management**
Under the terms of the modified deed of Trust, the Trustees are the Minister and Elders of the Kirk Session of Torosay and Kinlochspelvie Church of Scotland.
## **Risk policy**
The Trustees have assessed the major risks to which the charity is exposed, and in particular those related to the operations and finances of the Trust, and are satisfied that systems are in place to mitigate any exposure to these risks.
## **Reserves policy**
The Trust continues to maintain the capital element, now invested into the Church of Scotland Deposit Fund, in order to ensure that income is generated to allow it to continue making distributions for the foreseeable future. This invested capital has raised income via interest.
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**Mrs Elizabeth Henrietta Macquarrie Trust Trustees' Annual Report for the year ended 5 April 2026**
## **Objectives and activities**
## **Charitable purposes**
The purposes of the Trust, as recorded in the modified Trust Deed is to use the capital and income of the fund for the prevention of relief of poverty, or relief of anyone in need by reason of age, ill health, disabillity, financial hardship or other disadvantage in respect of any persons resident in the Parishes of Torosay, Kinlochspelvie, Salen or Ulva in the Isle of Mull.
## **Achievements and Performance**
## **Grants made and donations received**
During the year there were no grants given out. One donation from the Mull and Tiree SWI was received.
## **Financial Review**
Income received in the year was from interest gained on the £48,000 invested in 2023 to the Church Church of Scotland Deposit Fund. The only expenditure in the year was towards the cost of governance.
The trustees annual report was approved and signed on behalf of the board of trustees by:
04/06/2026
Mr A MacLean Trustee
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Sign.com Document ID: efcc6d491b - Page 4/7Sign.com Document ID: 36aa804a92 - Page 4/7 **Mrs Elizabeth Henrietta Macquarrie Trust**
## **Independent Examiner's Report**
I report to the trustees on my examination of the financial statements of Mrs Elizabeth Henrietta Macquarrie Trust ('the charity') for the year ended 5 April 2026.
## **Respective responsibilities of Trustees**
The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity's 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 examiner's statement**
My examination was carried out in accordance with Regulation 11 of the Charities Account (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 seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
## **Independent examiner's statement**
In the course of my examination, no matter has come to my attention
(i) which gives me reasonable cause to believe that in any material respect
the requirements to keep accounting records in accordance with section 44 (1) (a) of 2005 Act and Regulations 4 of 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and to comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Alison Gainsford
Address: 1 Dal nan Each Strontian Acharacle Argyll PH36 4JD
Date: 29/05/2026
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**Mrs Elizabeth Henrietta Macquarrie Trust**
## **Receipts and Payments Account for the year ended 5 April 2026**
|Note
**Receipts**
3
Donations
Investment income
**Payments**
Charitable activities
4
Governance Costs
5
Other Payments
6
**Total payments**
**Excess of Receipts over Payments**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**Funds**
**Total**
**2026**
**Total**
**2025**
£
**£**
£
1275
1275
0
2122
2122
1666|
|---|---|
||3398
3398
1666|
||0
0
1000
250
250
250
0
0
0|
||250
250
1250|
||3148
3148
416
2457
2457
2041|
||5605
5605
2457|
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**Mrs Elizabeth Henrietta Macquarrie Trust Statement of balances Year ended 5 April 2026**
|Opening bank balance
Receipts
Payments
Liabilities at the year end|**2026**
**£**
2457
3398
-250
5605
300|**2025**
**£**
2041
1666
-1250|
|---|---|---|
|||2457|
|||250|
Approved on and signed on behalf of the Trustees by; Mr A MacLean Trustee
Mrs C Paton Trustee
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**Mrs Elizabeth Henrietta Macquarrie Trust Notes to the accounts as at 5 April 2026**
## **1 Accounting policy**
These accounts have been prepared on the Receipts and Payments basis in accordance with Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **2 Nature and purpose of funds**
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objectives of the charity. The trustees maintain a single unrestricted fund for the day to day running of the charity.
## **3 Receipts**
|**3 Receipts**||
|---|---|
|**Donations**
Mull and Tiree SWI
**Investment income**
Interest
**4 Payments**
**Charitable activities**
Grants
**5 Governance costs**
Independent Examination|**Unrestricted**
**Funds**
**Total 2026**
**Total**
**2025**
£
**£**
£
1275
1275
0|
||1275
1275
0|
||**Unrestricted**
**Funds**
**Total 2026**
**Total**
**2025**
£
**£**
£
2122
2122
1666|
||2122
2122
1666|
||**Unrestricted**
**Funds**
**Total 2026**
**Total**
**2025**
£
**£**
£
0
0
1000|
||0
0
1000|
||**Unrestricted**
**Funds**
**Total 2026**
**Total**
**2025**
£
**£**
£
250
250
250|
||250
250
250|
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