MRS. SARAH ARBUCKLE'S TRUST
REPORT OF THE TRUSTEES AND
RECEIPTS AND PAYMENTS ACCOUNT
WITH STATEMENT OF BALANCES
FO
THE YEAR
NDED 31 MARCH 202

MRS. SARAH ARBUCKLE'S TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Page
Report of the Trustees
Receipts and Payments
statement of 8alanc8S
Notes to the Financial Statements
Report of the Independent Examiners

MRS. SARAH ARBUCKLE'S TRUST
TRUSTEES, ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
Scottish Charity Number.. SC016048
Current Trustees
Ronald D. Hamilton
David A. Stewart
Shiona K. Thomson
Recruitment and Appointment of Trustees
There were no other Trustees during the year. Any additional or replaoment Trustees will be
appointed by the existing Trustees rf the need arises.
Contact Address
Clo Carruthers, Curdle, Sturro¢k & Co.. Solicitors, 1 Howard Street, Kilmarnock, Ayrshire, K41
2BW.
Governlng Document
The founding documerrt of the Trust is the Testamentary Trust Disposition and Settlement of
Mrs. Sarah Finnie orArbu¢kle. dated 23 December 1911 and registered in the Books of Council
and Session on 14 February 1919. Mrs. Arbuckle was a widow who resided at Ann Bank.
London Road, Kilmarnock.
Charitable Purpose
The purposes of the Trust are (Firstly) to augment the stipend of the Minister of the Laigh Kirk,
Kilmarnock, and (Secondly) at the discretion of the Trustees, to benefit (a) various activities
within the ¢ongregational work of the Laigh Kirk (Mrs. Arbuckle expressed the desire that
Sabbath Schools and the Dorcas Society should be benefited), Ib} the Scottish Bible Society and
West of Scotland Bible Society (which no longer exists) and (c) various schemes connected with
the work of the Church of Scotland nationally either at home or abroad.
Activitles and Achievements
The income of the Trust is composed of dividends, interest etG., collected on the investment
portfolio and on the bank account. It is anticipated that future income will remain fairly consistent
frorn year to year, depending on the performance of the inveslment portfolio. This is kept under
review by Evelyn Partners, Glasgow. Regular reports are provided by the invest￿ent managers
and these are duly considered by the Trustees with a view to balancing investment growth with
the income requirement of the Trust. During the year the Trustees have been able to augment
the stipend of the Minister and support various organisations and projects connected to thé New
Laigh Kirk, Kilmarnock. as detailed in Notè 1. to the Accounts.

MRS. SARAH ARBUCKLE'S TRUST
TRUSTEES, ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
Trustees Remuneration and Expenses
During the year under review Legal and Administrative Fees of £1,680 for the year ended 31
March 2026 were paid to Carruthers, Curdle, Sturrock and Co.
Rèserves
The Accounts set OLrt on pages 3. to 5. show the financial position as at 31 March 2026 and the
receipts and payments of the year. The Trustees anticipate a continuation of Grants along the
same lines in future and will continue to administer both the income and the expenditure of the
Trust in accordance with established practice.
Approved by the Trustees and signed on their behalf by:
DAVID A. STEWART,
Executive Trustee.
28 July 2026

MRS. SARAH ARBUCKLE'S TRUST
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR END
1 MARCH 2026
2026
2025
Receipts
Sale of Investments
Income from Investments
Bank Interest re￿iVed
71,798
16,670
150
96,477
17.366
219
Total Rèceipts
Payments
Payments for Charitable activities..
Donations (Note 1}
14 000
Purchase of Investments
63 840
Govemance Costs..
Legal & Administration Fees -
Carruthers, Curdle, SturroGk & Co.
1.680
1,680
Investment Managernent Fees
3,227
3,009
Independent Examinerfs Fee -
Gilmour Hamilton
540
540
Total Governan￿ Costs
Total Payments
115479
Profit for Year
All funds are unrestricted.

MRS. SARAH ARBUCKLE'S TRUST
STATEMENT OF BALANCES AS AT 31 MARCH 2026
2026
2025
Bank Balance
Opening Balance
Profft for Year
11,646
13,063
Closing Balance
Reserves
General Funds
Investments (Not8 2)
Listed Investments
at market value
Liabilities
Governance Costs
All fund5 are unrestrided.
Approved by the Trustees and signed on their behalf by..
DAVID A. STEWART,
Executive Trustee
28 July 2026

MRS. SARAH ARBUCKLE'S TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
DONATIONS
Donations made in the year were as follows=
2026
2025
Minister-
R8v. David Cameron
New Laigh Kirk-
Sunday School
Giving to Grow
Care for the Elderly
Outreach
Trekkers
Little Seeds
2.000
1,000
1,500
2,500
2,000
500
2,000
1,1]00
1,500
2,500
2,000
500
Scottish Bible Society
14
INVESTMENTS
The Investments were valued by Evelyn Partners, 177 Bothwell Street, Glasgow, G2 7ER.

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MRS. SARAH ARBUCKLE'S TRUST
I report on the Accounts of the Charty for the year ended 31 March 2026 which are set out on
pages 3. to 5.
This report is made solely to the Charity's Trustees, as a body, in accordan￿ wth Section 44 of
the Charities and Trustee Investmenl (Scotland) Act 2005. My examination has been
undertaken so that I might state to the Charity's Trustees those matters l am required to state to
them in an independent examiner's report and for no other purpose. To the fullest extent
permitted by law, I do not accept or assume responsibility to anyone other than the Charity and
the Charity's Truste8s as a body, for my examination, for this report, or for the opinions I have
formed.
Respective responsibilities of Trustees and Examiner
The Charity's Trustee5 are responsible for the preparation of the Accounts in accordance with
the Temis of the Charrties and Trustee Investment (Scotland) Act 2005 and the 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{11 (c) of the Act and to state whether
particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination is carried out in accordan￿ with Regulation 11 of the Charities 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 iterns or disclosures in the Accounts and seeks 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 view given by the AcGounts.
Independent Examinerfs Statemont
In the course of my examination no matter has Come to my attention:
which gives me reasonable cause to believe that in any material respect the
requirements..
(a)
to keep a¢wunting records in accordance wrth Section 44{1){a) of the 2005 Act
and Regulation 4 of the 2006 Accounts Regulations, and

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
MRS. SARAH ARBUCKLE'S TRUST
(b)
to prepare Accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts. Regulations
have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the Accounts to be reached.
NEIL J. HAMILTON, B.Acc (Hons), C.A.,
Chartered Accountant,
Independent Examiner,
37 Portland Road,
KILMARNOCK, KA12DJ.
28 July 2026