jamesmilne CHAR TE￿&D ACCOUNTANTS St Katherine's Trust Scottish Charity Number SC017184 Trustees, Report and A¢¢ounts for the year ended 3181 December 2025 St Katherinè's Trust Scotbsh Charity Number SC017184 Trustees and Profe8slonal Advlsors Trustees: Mr Alislair Marshall Mrs Janice Laffety Mr James Duncan Mrs Yvonne Allan Mrs Ashleigh Mcconnell FaGtor8 and prfnclpal address: Mackinnons 379 North Deeside Road Cult$ Aberdeen AB15 9SX Stockbrokern: Rathbone Investment Management Independent examiner: David Minett CA James Milne Chartered Accountsnts S Bon A￿Ord Square Aberdeen AB116XZ St Katherine's Trust Scottish Charity Number SC017184 Trustees, Report for the year onded 31st Decomber 2025 Recrultmont and appolntmgnt of Trustees New Trustees are appointed by the current Trustees as and when they are required. Governlng document The Trust had been established by virtue of Court of Session Decree dated 22nd February 1990 following upon a Cy P￿S Scheme presented lo the Court of Session by the TTuslees of St Katherine's Cenlre. Chorltable purposes The Trust had been established for charitable purposes, namely lo assist or otherwise benefft organisalions having as their objects the promotion of - lal The social and economic weKare', Ib) Good communty lrfe based on Christian prinaples., and Icl Education and rec￿atIOn., of persons residing in the local authority area ol Aberdeen Distr￿ Council. Activities and achlevements The Trustees mel on 23rd October 2025 and following discussion, it was agreed that the sum of £4.152 would te paid to Sistema Scotland. The Trust was lo ¢onlinue while seeking to wind up. Trustges, remuneration and expenses The Trustees did not receive any remuneration or expenses during the year. ReseNos As a result of the deficit of £2,249 for the year, along with movements in investments, the Trust held unrestn'cted funds of £39,349 at the year end. Approv6d by the Trustees on and signed on their behalf by Ashlelgh Mcconnoll Trustee St Katherine's Trust Scottish Charity Number SC017184 R•port by the Indepfrndent Examlner I report on the accounts of the charity for the year ended 31st December 2025 which are set out on pages 4 and 5. Respectivo ro$ponslbllitlgs of Truste0$ and examiner The charities Trustees are responsible for the preparation of the accounts in accordance with the tems of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities A¢counts (Scotlandl Regulations 2006. The charity Trustees consider that the audit reqU1￿ment of Regulation 10111 Idl of the Accounts Regulations does not apply. It is my responsibility lo examine the accounts as required under Section 44111 {cl of the Act and to state whether particular mallers have ¢ome to my attention. Basis of Indepgndgnt ex•mineVs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl 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. 11 also includes consideration of any unusual items or disc105ure$ in the accounts and seeks explanats'ons 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 accounts. Independent gxaminerfs statement In the course of my examination, no matters have come to my attention which give me reasonable Cause lo believe that in any material respect the requirements.. to keep accounting records in accordance with Section 4411llal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and lo 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 te drawn in order lo enable a proper understanding of Ihe accounts lo be reached. Id S. Minett CA Partner James Milne Chartered Ac¢ountsnls 5 Bon Accord Square Aberdeen A8116XZ St Katherine's Trust Scottish Charity Number SC017184 Receipts and Payments Account for the year ended 31st Decgmber 2025 2025 2024 Rec•ipts: Bank interest Dividends 186 394 937 1,033 1,331 Investments sold 4,403 4,453 Total re¢eipls 5.436 5,784 Payments: Grants 4.152 4,747 Totsl cost of charitable activities 4,152 4,747 Factors, fees Accountancy fees Stockbrokers. fees other professional fees 1.800 552 334 1,800 576 360 Total governance costs 2,686 2,736 Investments bought 847 937 Total payments 7,685 8,420 Dgficit for the year 12,2491 12,6361 All fijnds are unrestricted St Katherine's Trust Scottish Charity Number SC017184 Stat8mgnt of 8alanco5 as at 31st Decomber 2025 2025 2024 Bank and cash in hand Openin9 balance Deficit for the year 6,342 12,2491 8,978 12,6361 Closing balance 4,093 6,342 Investments - At market value Opening balance Additions Disposals Gainlllossl on dlsposals Gainllloss} on revaluation 36,302 38,842 937 14,4531 113 14,4031 323 2,187 Closing balance 35,256 36,302 Note - Cost of investments 32,176 35,409 Roserves General fvnd 39,349 42,644 Note . liabilities Factor's fees Accountancy fees Professional fees 1,800 690 90 1,800 690 90 2,580 2,580 All fvnds are unrestricted Approved by the Trustees on 0/42026 and signed on their behaK by Ashlfrigh McConno11 Trustee