Chanty rojlstratN nunkn: SC018797 Jimmie Cairncross Charitable Trust Ann1 Re[rt arnj FthThial stslennts for Year E[Kl 31 t*emiEr 2024
Jimmie CairncTOSS Charitable Trust Contents ReTe a1 Administrative ttis Tnjstees, ReF(t 2to5 Examlnerfs Rer Statemert of Finala1 knibe5 Bale sIt Notes to the narThI Ststemerts 9t018
Jimmie Cairncross Charitable Trust Refen and Administrative Details Principal 01 Charity Regirtrntitin Number SC018797 SolicitOTS w1ltefrrS House 7 Wtritefriars PERTH PH2 OPA Morri5 & YouThJ CharteFad Acmurtants 6 Att Cresca PERTH PHI 5JN
Jimmie Cairncross Charltable Trust Trustees, Report The tnstees plt the annual repyt togthr wilh the fina of the drfy for the year el131 D&emtrw 2024. Objectsandain The p¥)1leS adoptal In ftrtherae of Otts are to Invote applati)ns for fiJThdiTrJ grants which the truste will revknT agai criteria. Achiebwnerts and perfornianc• TrE Tnst was very act(ve In 2024 aNI lbJ mir¥J5 durir¥J )tar naft. 13 Februaryi 16 April. 22 Juty and 29 1kn1w. N6wttatiorts for the waygoir¥J of the h)ThJ-stsTrJir¥J tenants of the sh)p In St John Stre¢ Perth contsnwl durirg the year and 0)lUS)n i5 swn. 1mrtanY. tenants conts.nued tr> pay the rent timeoLLsty so that k)ss of IrMe was suaiwl duriThJ the year. HOyer. Tnsys Incclne stream ill IE 3fftttl orKe a final thal 6 with the tirts aTrJ thts WNI hive to reftecteA in the et of future thnatw)tB. Trust s website cortEnus to a ttselul for FYonTh)tbn of the Tnst and has eas&1 applKation pmcess. Trust continu&J to suky)rt a wvje la cl organi5abors a1 irthlknb, Main with Pesth aTh KInTh conrtttiors, refl&tiThJ the of the late Mr Cairrtw. In the nNain, thtse were local charitable instliullots, orgniAtw)Tr5. atKI 1Th]iv9, esIalty youThJ wple, inclLx1iJ those assock8 with educab"on, musk. Arts arKI SFQrt. 9Jpwrt continu&l for the Arts with tkMatw)ns to Perth Festtval of the Arts for their 2025 Festival, Pithxtiry FestNal Theatre, BLairgowrie Pipe Bar¥l, National Youth Orchestras of ottand, Perthshire Brass, What Moves You CIC, NatKJrk41 Youth Orchestras of Scotland, National Youth c1r of Culture P&K RSNO. YouTrJ we supw)rted with donations to 1st CrEff Guije Unit. Fairview Sctrml Patt Ass((iatnn, Broke Not Bmken, SSC A Club for Youth of Scothnd. Earty Years otIaThJ, Alyth Youth Partrh&pI 22nd PatEshi knuts, a1 H63hlarK15 Tsfants Students. Assclatln. Tr Trt aLso COrkn"n to SUFWrt y1) Invo with ProJt Trust and similar organisatK)ns t with eceptnal talent in the rtIrKe of trEir ulucion. also SUPIrt hxal community pro). I11n9 Blairgowr arKI Rattray Deveh)pment Tiust, Take a Pr in Perths". Comf Millenium Fcoty)ath AS$at1)n arKI St Fillars in Bknm. Tlw continwl to SuPrt d6adVanta wple with donatK)rÉ to PKAVS aThJ VsK)n K Other maitir I1pts iludj tjjnbarry & ForrKIenftY ParLsh chu Perth Isos1 a1 Tayside and Strad%am Help for Ukraine. Dor0r6 for swyt i1Jj Tn6 Club, Tay RowiTrJ Club and a tant 1ndN1dL1 lrNolv In tenni5. Tru5Vs kJ)rttolv) contin5 to be efftivety by Tknrnt We31th. DutMJee aTrJ ttE Income from it, o)mbin&l wTrth the rent hDm Kmntly 01 sF¥)p, alk1W the Tn& in 2024 to contlnue to LEnefit marry kKal oryanwAtio in the Perth & area. bit to the caveat alxyut the anticipat reducti)n in irKorr£ 0e tte i5 rebjrnj to ?k)rds. Purp of the Tntst will continue as hitherto.
Jimmie Cairncross Charitable Trust Tru5tees' Report Financial review whik the tnJsi deay pernitt5 the payirKJ of (a&Ntal, trustees ha taka) the view that the Investsnents sh)Lld to pro¢kne irOrr, wlyh in tum slK)ukJ te to make Critab fKJn.refurn1abk grants. The income has, •r(th, taken into the unre5trthJ fund. Grants of £89,321 have te made dunng the with mart)Jent exrenses of Ell,535. Tr balan of unre5trited fuTrl5 at 31 Defflir 2024 anKJwts to E103,340. The balan of de5MJfte fvnds at 31 DeLemtrr 2024 aftunts to £118,379. The balaTKe of eIKknn fuKls at 31 Dmter 2024 amounts to £1,455,192. It 15 the of the drity ttb)t unrtstrKtal fmts whth have not be tsvJnated for a 5ffiC use shoukj be mairtrairEd at a thl U1¥aTrt to at teast Lthe three a1 SLX mnth's exditure. The tristees cOr rese at ths will en5UtE t1¥3¢ in the e¥ent of a 5jnkaftt drop in ThIn will LE ab to conbnue the charity% current tivItS Whi cor6ttknon is gNen to ways In which athjthrfjl funds may te rawl. This I1 of yeS has been maintsined thro11?t the [. Plans for future lOdS Tn w511 continue to give suptK)rt in pursuartt ttrit pur. TtU5t was slablLshed by a chartsbte trt Lknl wi5ter8J on 19 FebrIry 1991. The Trust's objects are to make payrwts out of tlE ir(orrt or capital of Tntst for the tfftfft of charitatAe organi5atlon or indiga)t r$0[5 or for sh chgritsile In con¥) with ltiOn, MUSK or the arts. Trust have been app)inted by deed of app)intmert or can be apwJintaJ ty current trust. tn the ent of a tnstee retiri sultsble lacts a duty a)rfjKkI b) an app)intsnert tEing eKisknro trtstee5 will provKle prrtsrth and n&¥ ITtee$ wtth InfomMtN)n on the Tnst arKI an IndatIOn brief upon tha"r duti as a truts.
Jimmle Cairn(yoss Charitable Trust Trustees, Report The day.tO-thy administrdlx)n carrlafj out T1n5 Law LLP. as apits for TrusL The trLStees meet as and when r84ulr8I b) rel1 all asp&ts of the Trusys affairs. re are no ttk)n$ the Trl5 p)wtr lo in¥tst. The inve5tmart Strate is sd the trust tsknng inb) accomt of Tt dernaj for fuThts aThJ Irestt Athi50r's views of the st(k market. tnAstees have assessed the mafrjr rsks to whth the T Is ex[1, in particular t rdated to the operatKns aNI finawKe5 of the Tntst. aThJ are Satsrj that Wenis are in lace to Tnrtkjate &Kposure to rLsks. Financial instrwntnts charws aCttY eXF it to a n(•ntsr of finamial rsk5 irKIlIrwJ crejjit cash Iksw rtsk arvj IkiuKJity k. are c()( rA aim to rdain cash rerCeS to the imm8Jote y84uremts of the trL Credi'tnsk trusvs pri1paI assets are Investff afKI Its bank bala& tr has rn sKJiifirAnt cort&KrdtK)n of crejrt rtsk. Llquidity In onr to nkiintaln Fkwkjty to ensure that svffKt furmls are avaikble for ongoing operatKtns aThJ future doprrents. the tnLSt's IKIUKI fu15 aR ke0 in a combitKIn of bank cots to enable it to Serv lis e¥ery(ky fInakl nts.
Jin¥nie Cairncrots Chaitable Trust Statement of Trustees. Re5pgnsibilities The trustees a reSpOrIble for Fwatrirbj the Tnee5. knual Rewt and financial 5tstements in accordan=e with the L'nited ngth)m Acccunbng &3rklards (Unsted "ng10Th Generally Actepted ACCntg PTrcts.) and law and r8Jubil(& The law applicable to charities requires the to tyepare finar(ial Ststetllts each finarcial year whith give a tr tsir vw of the state of aftaits of tharity and the icoming regwrce5 and applLab"on of resom (f thÈ frr that In @parg thoE# fironoal statements,the tntstees are required to.. • 5elettsurtaNe accourtin9 and tkn appty thqn Ccrfwtenu1 obsetie the mdhols and F¥inopl¢s in the Charities 5011P.. make judgeFner.ts anc e5Vfflates that are sOnable and pru¢knt: state whether appb'cable acctMJntJng ¥BrdS have been foJb)waJ, 5ubJ'g1 to any matertral departures dixlwA and explalned in finClI statements. aThl pPa the final statenrbts cm the grAng corctm b356 Lmle55 t is inapprowiate to Ihat the (hanty will conts.nue in neS The trustee5 are rewnsibte for keewg acrow)ting rec( th disdose with reanable accuracy 3t any tt.me the fina131 of the thanty and ble them to ensure that the finarcial ststements compty with the arit5 and Tnjstee In¥estm&it (Smtland) kt 20C6. the Ctsrilies Accounts {ScoVandj RegLllation$ 2006 (as amded) and the prow90ns (* the FnJ5t Ewl. The trustees a abo respon5ibÈ for safe9uarding the as of the tharty art hence fty tsh.rg rearob steps for the preveniion and detection of fraud and other irydarii pproved by the tsStee5 of Ihe dr[ty 9 Stymter 2025 and 9gnd (n ts behalf by: Trustee Page 5
Jimmie Caimcross Charitable Tn Independent Examiner's Report to the trustees of Jimmie Cairncross Clritable TnLSt I report on the of the cTrkirity fvr the year thI31 DeMtr 2024 whth are set out on pages 7tol8. Respectlve SPonsIbl[S of trusteas and examin charitys trustees a pOrtsIble for the preparation of the accot4ts in ac£ordance with the ttrms of the CharitBS and Tnstee {kntland) Act 2(KlS and the Carities Accounts {knal¥j) RulationS 21x. The chanty's trle$ consYer that the requiranent of Regulation lOtIXal to (c} of the 25 Accourts R8Julatbons thes rnt apply. It 1£ my $[K)l11ty to examine the accoLnts as rUirj stion 44(1)(c) of the Att aThJ to stste Wheth pattrular matiers have come to my attention. Ba$ls of independent examiner's report My examination was carrej out in &(rdare wlth R8Jukt%)n 11 rf the c1writi Accrmjnts (krtland) R8Julations 2006. An examlnatrsn includes a revwd of cOun"n kept by drty arKI a com[MrLr of ttE accounts w&entaY wth ttrK)se Yecorcts. It atso itxlJJJes c(SKIer&tB)n of any LnsUal Items or dlschjsures In the accounts, arvj Sng explanallons Irom Sou as tn[St c(HKemmg ary sh matten%. The pr¥xsJures undertaken th) r¥)t all e4Kletre that ¥uld te Tequlrvj in an auJl¢ arKI corwlentty i do not express an alIt oi¥nion on the Yiew gilen lry the ax(xKts. In connDn wlth my examination, m matter has 1me to my attwttijn". (l)whKh gwe5 rne reAsob (3Ltse to that In any mater]al the re]unts". • to k¥ accountiro rdS in xc0[dan with Sedion 44(1){a) of the 2(fJ5 Act R8JulatK¥n 4 of the 2C06 Accounts Regulatr)rs; and • to prqjare arounts whh ld wbth the &c()ttij re£or& Cxjn with RjulatiOn 8 of the 2006 Accounts Ruon5 have nct been n*; or (2lto whlch, In my DpINon. attertK)n stDukJ be drffl in order tr) thibk a LNKtarKIUYJ of the MvTris & Yuuivj Chartered Accourtants 6 AtIDII crCent PERTH PHI 5JN 9 Sa)tember 2025 PèF6
Jimmie Cairncross Charitable Trust ststement of Finanaal Activities for the Year Ended 31 Deomber 2024 Tatal Total 2023 Investment {rme 81.493 81,493 79.678 Expendltsre on: Raisiro funds Charitab attivibes (11.535) (11,535) (11.171) Total ExpeEKliture Gafir6lleS on investment assets 107 878 (exprK1iture)lirKome Gross transfers bthn funds (17,636) 73,210 55,574 (99,756) Net I[1Vern In funds 45,LWO (1.621) 12,115 55,574 {99,756) Recondl&)tlon of funds Totsl fvr¥As brought forward 1621337 1721093 Tcal fut carried forward 14 1455 192 1676 911 1621337 All of the d)aritls thri¥e from tontiniir¥J okErati)ns durH¥J the alKY tvffj r1(jS. fund5 breakth)wn for 2023 is slK)wn in Th)te 14.
Jirnmie Cairncross Charitable Trust (Registration number: 5C0187971 Balance Sheet as at 31 Deornber 2024 2024 2023 ixed assets Invethents io 1,575,192 1,498,381 Current assets DebtOTS Gi&1 at bank and in harml li 12 1.438 1.438 131 618 118,379 133.056 Creditors: An¥)unts falllng due wlthln one year 13 101719 122,956 Ilet assets 1676 911 1621337 Fund5 of the thartty: Endowment funds 1.455,192 1.443,077 Designated income fund5 Designated funos 118279 120.000 Unrestrirted irycorne funds LhwestrKted fvr%Js Total funds 14 1676 911 1.621337 The finanoal ststements on pag 7 to 18 were approv1 by the trust¥ and authtrised for issue on 9 September 202& and ygned on thejr bthaf trw. TtU5tee °.age8
Jimmie CaimcTOSS Charitsble Trust Notes to the Financial Statennts for the Year Ended 31 December 2024 I ALrountiry policies financial ststements have been weparèj in ac£ordarte wilh Accountlr¥J aThJ RewrtirrfJ Iw charit5. ststement of Recomrne prac appltsble to chaffts prep3rirrfJ their In accordance with the Finala1 Rq)ortw StaThJard ap[ble in the UK aThJ Republ of IrdaThJ (FRS 102) (effthe I January 20191- (Charities RP (FRS I02))(01¥Y edltN)n Cttottr 2019) arK1 the Charf(ies and Trustee Imiestsrnt {thThJ) Act 21YJ5 a1 Charits knounts (ScotlaThl) ReJuIati¢X 2006 (as an)ded). Basi5 of preparath)n financval statements a in sterlir#J (£) and are n)uthl to the nearest £1. JlmfnÈ CalrrK¥oss charitab Tt meets ttE definrti)n of a publ benefit enttty u]Mler FRS 102. Assets aTh1 ItabilitEs are inttialty reftsgnej at cc6t or value unkn otlthise stated in the relevant aCcour.j Folty Going concern trustees cor6Kler that thwe aye Th) matelial Uertairs att the charity's abilty kn c¢xrtinue as a ing concem. Investnt i0 is acc(NJrtsJ for in the in wlith the drity s e to receipt. Expendrtu All expenditure L£ Tned Or there fis a 18Jal or con5trLLtwe obloatM)n to ttr¥yt exFthJiture. it is probable settlennt 15 wu11 aThJ the anKMJnt can measured reliab. All crsts are alry. WIEre costs cannot be dirtty attritxj to partu7T hea11r ty trove been al£t on a bas& cor6iStent with the use of resour, with central stsff costs allcKateJ on the b3sis of ti 5Frt aThJ depsatiOn tharges allocated on the p)rtwN) of the a55eYs . Other suFwt Costs a alknabj b&ed on the spread of staff costs. Trse are cc6ts i[rr&I in attracttThJ vo[Ltrry irKonE, tre Manart of invthi&ts and those Incurr8J In tradiThJ attNrtE5 that rase furKIs. charitab a(PtsKliture compr15e5 ttKtse cc6ts inJrrul try charlty ln tsnvery of n5 aCUvIes and Ser¥e5 for tenlars. It indth b)th cc6ts that can IE alkxatul to sh actNiknes and tIKtse cc6ts of an Indi nature r£tssary to supwjrt tkn).
Jimmie Caimcross Charitable Trust Notes to the Financial Slatements for the Year Ended 31 December 2024 ProvisN)ns for grnnts are m when Intenti trj make a grant has teen communtited to the Ipia)t there uncertainty a)Ut eitr the timiThJ of the grdnt or the amunt of grart payable. Support costs Support costs irKIe traI fLn$ a1 tten alkyatejj to cost cat on a t5iS consiqtent with of resources, for e%am, alk(ats"r#J pYoMy costs by tknr areas, or rAp6ts. shiff cctsts by the bfrE spent and (ts costs Ly . These Incllth the costs attributabk to charivs compliae with constitutnal arKI statutory ulrejnents, inclL¥Jir¥J aLKli¢ strabJK Matwg&7t arKI trLStee5' mjr> and 1MbUr5ej expa)se5. Investment proif LS carTiuJ at Pdif Yd1 from the current market for comparable real estate (knermin8J annualty by exttrThal valLÈts. The valS 0t6erVab market prKes, adjust if neCSary for any {Jfferwe in the nabJr4 kKatK)n (K corKIth)n of the asset. Charkjes In falr value are in profft or kjss. Fix&1 asset irwe5tments, other than pr(yJramme related imitstr[, a I1th1 at rrharket value at the bakin sheet date. R&lGed gain5 arKI k65es on Iresnts a cakulated as the differ• between sales prceedS arKI their market Val at tlE start of the year. or their subswuent cost, arNI are cha or £Tlitl to the Slatement of na[l Activitts in the of dispxisal. Unrealisay arKI k6ses reprent the Thvertt in market valiE5 durirg arKI are or charged to the Statent of FInal4)I AC1fr4itts on the market Val at year ern1. Fund structure Unrestricted irKome fuThts a gwal that a available fDf use at trLStee5' di5crdcffl in Itherae of the ObjectN of the d*iity. DsvJnat&J income fuAts are tl¥J5e fiJrK15 set a5th ty the Tnstees to be for purposes. Page io
Jimmie Cairncross Charitable TNst Notes to the Financial Statements for the Year Ended 31 December 2024 Financial instrwnwkts The charity 0Y has f1Th3la1 Sets a1 1441mliti of a kn"rx1 tts3t y11 qthillfy as basic fincial 1nstrurtts whKh are T(n1j at their tra[Wti( wal arKI sUt6wEntty rrEasur&l at theii settlement value. funds Total 2024 Total 2023 General Interest recwdble a1 simikir ioMe. Interest receivabk on bank deprts Other irKome from ft<aJ ass invest[Tts 49.(Q5 47,297 47,297 fM rts 3 Expenditure on rablng funds Total 2024 Totsl 2023 AdministratN)n of the inv*n& li
Jimmie Cairncross Charitable Trust
Notes to the Financial Statements for the Year Ended 31 December 2024
4 Expenditure on charitable activities
| Unrestricted | Unrestricted | ||||
|---|---|---|---|---|---|
| Total | Total ' |
||||
| General | 2024 | General | 2023 | ||
| Note | £ | £ | £ | £ | |
| Grant funding of activities | 6 | 89,321 | 89,321 | 48,815 | 48,815 |
| Allocated support costs Governance costs |
5 5 |
3,500 6 308 a |
3,500 6,308 |
3,500 3,500 8 070 8,070 OL |
|
| 99,129 —~~——=~~ |
99,129 ——~~—S~~ |
60,385 —_—~~———SS~~ |
60,385 ——~~\—=~~ |
5 Analysis of governance and support costs
Charitable activities expenditure
| Unrestricted | Unrestricted | Unrestricted | ||||
|---|---|---|---|---|---|---|
| Total | Total | |||||
| General | 2024 | General | 2023 | |||
| £ | £ | £ | £ | |||
| Honorarium | 3~~,~~500 Se ~~=~~ |
— | 3~~,~~500 ~~a~~ |
—— | 3,500 ~~=~~ |
3,500 —a SS |
| Governance costs | ||||||
| Unrestricted | Unrestricted | |||||
| Total | Total | |||||
| General | 2024 | General | 2023 | |||
| £ | £ | £ | £ | |||
| Independent examiner fees | ||||||
| Examination of the financial | ||||||
| statements Legal fees Other expenses |
1,320 4 988 |
1,320 4,988 |
1,259 2,400 4 411 |
1,259 2,400 4 411 |
||
| 6,308 | 6,308 | 8 070 | 8 070 |
Page 12
Jimmie Cairncross Charitable Trust Notss to the Financial Statements for the Year Ended 31 December 2024 6 Grant-making Grants awarded In the year Grants to indldal$ 2024 2023 2024 2023 Grant fundiry of KbvilEs No trust, nor any pEYsors Con1j wilh them, have any rUnnaOn from the tharty dUrIj year. No trt*S have recdv&a any relmbuts&l e<paw or any ots fmm charity duriTrJ t 2024 2023 Examinath)n of fina71 Statets 9 Tat10Th The charity is a rwJister& charty Wre Tnstets co1¥ all IOme from primary purF¢)se traliro and therefr)re eAempt fmm taxation. Page 13
Jimmie Cairncross Charitable Trust Notes to the Finanaal Statements for the Year Ended 31 Defflber 2024 10 Fixed assat InvtMents 2024 2023 Ite[bt propertie5 Other investMts 120,(KJO 1455 192 120,OJO 1378 381 1575 192 Investment properties Cost or Valuatlon At l January 2024 Provision At 31 2024 Not Ixbok value At 31 Decanter 2024 At 31 De£ember 2023 TFE Trust's Sha of inveStit proifft5 have valld at £120,CrfJO. Page 14
Jimmie Cairncnjss Charitable Trust Notes to the Financial Statements for the Year Ended 31 Dernber 2024 UK Equitles Gllts Total Cost or ValtIon At l January 2024 Revaluation A(*lln$ Dsp)sals 1.344.984 84,745 164,746 33.397 1.378,381 84,745 164,746 At 31 ember 2024 1421795 33 397 1455 192 Net br•ok value At 31 December 2024 1421 795 33 397 1455 192 At 31 Dnber 2023 33 397 1378 381 11 Debtors 2024 2023 Traje debtOTS 12Cash and Cash equlvalents 2024 2023 h at bank 131618 13Cr¢dltors: amounts falliry tkn wlthin one year 2024 2023 Othw croJorS Accruals 7.160 7,1 P•Je 15
Jlmmie Calmcross Charltable Trust Notes to the Financial Ststements for the Year Ended 31 December 2024 14Fund$ other B4l•n¢e at rocognbsad 31 Decemb•r Trangftr* galn•l(losse•) 2024 Janry 2024 Incomlng I•ur£I1 R•sourc•# •xpendad Unr¢rtrl¢t•d lund• General General 58,260 81,493 (99,129) 62,716 103,340 D•gnated RLNI FUTr 118 379 Totsl unM•trlct•d fund• 178,260 81,493 199,1291 61,095 221,719 endowment lund• Pennanent Permanent 1443 077 1455 192 Totsl funth 1621337 81493 110664 1676 911 Page 16
Jlmmie Cairncross Charitable Trust Notes to the Financial Statements for the Year Ended 31 December 2024 8fy14n¢• at I Janunry 2023 othar Balance at recogn150d 31 Decernr Tran•ler• gaInsl(109s) 2023 rncomlng rosourc•% Rosoure4• •xpend•d Unrestrl¢ted fun General General 145,767 79,678 (60,3851 (20,OCrfI) (86,800) 58,260 Deslgnated RLNI FLbTh Totsl unre•trfrted tund• 245,767 79,678 160,385) 186,800) 178,260 Endowment fund• Permanent Permanent 1475 326 1443 077 T4)tsl fund• 1721093 107 878 1 621337 Page 17
Jimmie Calrncross Chariiable Tn Notes to the Finanaal Statements for the Year Ended 31 Dember 2024 The Spr purtK6es for whKth the io te apr4d are a5 fDkws: The Deslgnatal Fl11 t&3d pre4pxsly treail a5 a RtrIcted FuThl In 8ror aThl has rff13ssif&d as a lMJnated Fund in tse Actots. 15Anaty$ls of assets batwoen fundi fund5 Total tund5 2024 ass& ifNestm CUTht assets Current Ikibilibes 120.(NXI 1,455.192 1.575,192 118,379 118,379 Totsl rt assets 1455 192 1676 911 funds Genernl Designatsd perneTrt Total funds 2023 Fix81 asset invthnts Cuyrent assds Current Ikbilitses 55,304 13,056 1,443,077 1.498,381 133,056 120.LK)O Total rt assets 1621 337 16 Rolat party transactio DLwI the year the charity made the fvlk¢wArg rdated kkirty [pbsty of TIm)rr LLP) Andrew Hunt has been Te4YathJ an I)RuM (rf £3.500 pw ènnLTh for hLs own time spent dealiro with tlE Trust affairs, takiEKJ efft from 2012. At bakrKe S ¢*te the amourt dLE to was £3,500 (2023 - £3,500). Page 18