oscr MISS VIOLET LESSEL'S TRUST SC020529 Receipts arKI payments accounts Forlhe pwiod Section A Statemenl ol receipts and payments Unrestricled R•JtrÉcl•d Penn•ntAt Tolal lund Tot1 fundts la61 p•rfod A1 Rerei Grams sfrTrn luthk%in Grosg Irad lrtomotrLYn Trments0rth aa 47 frfoss r8CthPtsfrun oth8rchDt4atrle a¢hvil 47220 47220 21519 2 Re¢elpt¥ fwrn auot & Proufjds sal• ¢¥ IixodoSYt 320 51• A3 Poyrnenl• Experwstorfffjdr>ny athdt Ir•¢krvJ InYesIry maDagWnt costs P•yrnwd$ (Srth%och•t•b liwtiBS Gmntsand cknatKJns 924 ALKIII Iindeper*lbnt exarThMI PreporabonL4 a1 11$ Sub to rn447 r4.313 A4 PAymentA rdatlng to M••t mov¢m•nt• PCh ol Ied assels A4SubW 74447 447 72,313 13,794 AS Tranthr•to Ilfroml lunds 13,794
APPEI4ThX? MISS VIOLET LESSEL'S TRUST Section B Stalemcnt of balances SC020529 p•r?l 7w ¢¥i•AI od 81 Ca¥h Iwylts SirylLI Idef•itl 111327> 47MI 1a.2B2 lJ51.520 Jl4rlS tkn115 T• To1
APPENOIX 2 MISS VIOLET LESSEL'S TRUST SC020529 Section C Notes to Ihe Accounts C1 Ngture and Purpo of ld8 (maybe SlaiOn ThÈ Trust created Ufthrlh8 Wkl of Ihtr lato NsVth 14Jrray Le55el datgd IW1982 and CedvJl thereio ¢Jaiod 171f419B2 lorthe puw r4 pasY¥J to tKths forgeneral Type of aclivity or project 5UPPQrted C2 ¢ants L•1 Qti•allbIe Trusis kn8tullon• T1 C3• TYu8t•• r•munerallon 11 M remuneratiw was pahy peroJ wrycharAytnthB comecled to O In1té cross thL% box10lhw I>FI016 s8crth Authority under ¥vhich paid C3b Tru8tae rnneratIon- detolls C44 Trute •xp•n• 11 no owses were pahy lo arycharty Irue p¥rVdth (>DSS Ihis t<*x l0thgrW ¢omp16 4bl C4b Trustee •xpen898- d•thlls or auThiltJ Nature of relationshi Nature of traftsaction C5 Tranu¢¢loM fwlth twusloos and Connled p•r•on• C6 Other InformaUo 1mlestme manag0ml r¥)sts ar6 Th6 arTh)Lrf uTrJer"Prowqd$ from sal8 ol )VMen18. Vias Up trom Ihe Deak"n9 A( ol ihe IndepeThI1 Irw95tmoN Managets lo meet Legal Co$15. el QSCR FI&P2020tsrnrAats (DI)105
APPENDIX 1 oscr,- Penod start dale Y•ar Period end dale Month Ye Office of the S¢otti$h Charlty Aegulator Reference and administration details Chorfty nam• Other nornes chority18 known by R•gl6t•r•d charlty number SC(Y20529 Charlty'8 prlnclpal addrM• 1 CW) unK Stregt Miss VK)let Leer$ Tn*t Aber(leen Posicod• A810 1QR Names ot tho ¢harlty Iru$t¢g8 •)n date ol approval ol T10. Annual Rwrt Tru8ts0 namo Offi¢• Of (or body) eIlled to Paul Wiknn Macallan The Existing TTUStees Alan John Innes Joanna Milne 10 11 12 13 14 15 16 17 18 19
APPENDIX 1 Reference and administration details Nam•s of all other dwrhy tru8*M thring th• If any. (lor wimpl4 th0 who r•¥ign•d part way through tho flnanclal pwlod) Structure, governance and management Typ• of gov•rnlng do¢wn¢nl The Trust was created under the Will of the late Miss Violet Murray Lessel, dated 18th March 1982 and Codicil thereto dated 17th June 1982 Tru8t•• r•crullmont and appoin1 The initial Trustees were appointed in the said Will. New Trustees are nominated and appointed by the existing Trustees when necessary. Objectives and activities ChKll•bl• wrpou• The Trust was set up by the late Miss Lessel for the purposes of paying the net annual income to charitable bodies for 8eneral charitable purposes, the amounts to be paid to be determined by the Trustees. The Trustees have powers to invest any part of the Income of the Trust wh•ch may not be required for the current expenditure thereof. provided always that any income so invested may at any time and from time to time be applied at the discretion of the Trustees as if it were arising in the year then current. The Trustees are not empowered to otherwise encroach upon the ori8inal capital of the Trust. The Trustees meet annually to approve the annual Trust Account and to determine the award of Grants for that year. These are recorded in the Notes of the Trustees Meeting. The Trustees meet more frequently when there is reason to do so, and ihey informally review the Stockbrokers quarterly Reports and Valuations. Summary of the maln acilvlti in relation to these objects
APPENDIX 1 Achievernents and performance Summary ot the maln achi•v•m•nts ol A total of 25 grants were paid out during the year to local charities th• ¢harlty durfNJ th• financlal perlod for charitable purp05e5 ran8ing in value from £500 to £8,500 and totalling £49.924 (in 2025. 26 grant5 were paid out totalling £53.). Financial review Brl•f Statem• ol th• chwlty'• pollcy The bank account balance at the year-end was £18,2821£29,509 in 2025) and, as the trustees aim only to distribute the net annual income, this is considered adequate for the purpose of the Trust. D•talh of any d•flcit Donat•d faellltlu and Mrvlces (If any
APPENDIX 1 Other optional informalion The portfolio is managed by an Independent FuThJ Manager who maintains a Dealing Accounl, lor sales, purchases and their lees. & an Income Acc(MJnt. lor irKome receNed fiom the portlolio which is passed onlo the Trustees quarterly from which the Trustees di51riTrule the annual grants & ¢kJnalions. The Trustees have control or access to either the DealiTrJ Account or the 1me Account maintained by the Fund Managers. Declaration Slgn•d on b•hall ol tho ehwty'• truAI••8 Slgnatuw•l•) Full nam•(•) Paul Ma¢allan P08ft1on (•.g. Cha*) Trustee
'. I. .APPENDIX 3 oscr Office of the Scottish Charlty R•gulalor Independent examiner's report on the accounts Raport to thg Chwty n8rn8 trustlIMambolS of Miss Violet Lessel's Trust R•gMor•d charlty SC020529 numb•r On th• accounts oflh• chartty for tho perlod Period start date Period en(1 dale Mon Year 2W2S to 2QZ6 8•1 out on p40• pa c4•ddi318heetsI R8•pecti pon8lbllltle8 ¢rf trn8t••s and •MIn4r The charity's Iruslees are resFthsiNe for Ihe Preparat of the accounts in accordance with the terms of the Charities Trust Inveslmenl {Scollandl 2005 Act and the Charities Accounts (Scotlandl Regulations 21x6. The ch¥ity trustees consider that the audit requremenl of Regulation 1011) (d) of the AcLounls Regulations does not apply. 11 is my restM)nsiblity lo examit)e accounts a8 required und8r section 44111 Ic) of the Act and lo stale whether partular mallers have Come to my attenth)n. Ba818 of Ind•pondort My examination is cwrted out in accordance with Regulation 11 of the Charfties amln•rfs 8latom•nt Account$ (ScotiarKI> Regulal#)ns 2006. An eXaMinatn indudes a review of the counting records kept by the charity and a Gomparison of accounts presented with Ih¢)se records. 11 also IndjeS consideration of any uwsual items or disclosures in the a¢¢)wnts and seeks explanations from the trustees concerning any such mallers. The FYc¢edures undertaken Th)1 provNJe all the evidence that would be required in an audit and. consequenlly, I do not exwess an audit opin on the accounts. Indopond•tt •Xon•¢• In the course of my examination. r) matter has come lo my attention 10t11 which gives me reasonable ¢aJse to telwe that in any material respect the requirements.. to keep accounting records in a¢¢tydwKe ¥th section 4411) {a) of the 2005 Act and Regulation 4 of the 2006 A¢¢ounts Regulations, and to prepare 0nIS which a¢oyd vrith the accounling re¢dS and comply with Regulation 9 of the 2006 A¢wjnRegU1aIiOns have not been met. or to which. in my opinion. altenlion should be drawn in der lo enable a proper understandirvJ of the accounts to be reached. Date: Nam George Brown R•l•vant prof•68lon qualmcatlon{8) or body Chartered Accountant 111 any IIAddfWK Tawse s Partners 18 North Silver Street Aberdeen ABIO IJU