Shetland Ald Trust Scottlsh Charfty No. SC020834 Trustees, Report and Statutory Annual Accounts Year Endlng 31 Augus(2025
Shetland Aid Trust Contents 1. Refferen and AdninistTrlbve InformatM)n Z Rewt of Trustees 3. Repcxt of the Independent Examwler 10 4. Receipts and Payirents 11 S. Balance Sho8t 12 8. Cash Fkwi 13 7. Nc*gs to the P%counts 14
Shetland Aid Trust Reference and Administrative Infomiatlon Ch¥ty N Sh8llwKI A41 Trust Scotti8h Chity Regtrthn Numb SC020834 CoLbnty of Registration Addre81 Seafietd H•8. LERWCK Shthd ZE1 ORN Ind•perJent Examlnw JIM Clark Hil Upper Sound. LERWCK ZE1 OJZ B•nko11 117, ComThrcl Street, LERVIICK Strnd ZE1 IfJL Mombern of the Bowd d Trusta••. e•NwJ duriw the and up to the dats ol thh report ale 88 foltr8'. Chair Treasuror Maurice Anderson Tnrny tsk Df 8ruce Clwnin80n Rosemary Cros8 CtNe Jarnn Defry Meredith John Ni$b81 Jane Pembrce Chair
Shetland Ald Trust Report of the Trustees for the year ending 31 August. 2025 The Board of Trustees PTesent the5r annual report and statutory annual accounts for Sheland Aid Trust lor the year ended 31 Augu$l 2025. The financlai Ststemgnts compty with tho Chaiiis and T¥t0¢ Investmant IScotsrKI> Act 2WS rthe Act'i. the Charitw Accounts (Scdlandl ReguLqtions 2006 (as amended). the ShetL4nd Ald Twst's fndIng Trust Daed and dher applicable knvs and regulatio. 'As we look back to the year 202&2S, we look with gratitudg for 811 the poople wothing for... organisalions Irwolved in ... the work of the Sh8tlar>d Trust. We have n(w been workirvJ to hel) the FeSt people in Europg for 33 years with Godg guidance and heb ... and we are wnazwj by h¢y4V muth has been achIed in those yearn. It 71[ be helpful lo includ& a brief Syno[8 of that we have done In those 33 years, as well 8$ our workfor the financlal year to which this report relates.. yearty trips to Abania 1992 for 20 years. delivering much appreaated aid to the very impoverished mountainous region In the northem part of Alb8nia around the tcA¥n of Kuko8 from the same lime up until the present, V have given yearty finan¢ial support to an orphanage in Gllroca8tra. Albankq, known a5 The Hiding Place. run by a Christian Dutch Charity lo very hKJh starKlards of care in 1999 and 2(Y)1. sent lorries of aid to a hospital in Strelno. Poland. this was before Pc4and became part of the European Unton - and saved this hospit ... the onty one in tw of 50,000 Peop ... from ckj'sing from 1999 to 2019, we sent a team to Ru881a yearty ... and S18t11TS more ¢)ften ... to provKle edUtIon and training in palliative medlcine and care lo the fiedgling )SpiCe in Ihe cty of Samara. In this area, wth the same size popuEation a8 Scoand, no one had ever PTOVKled this kiTrd of care before ... and so ... there was no teaching av8llable to help this new hosrice. We have ncNI been to Russkq about 28 times over the 21 years and provided education and training in spiCe$, hospitals and untversitie$ all over the Russian Federation. including in Moscow. Presenty. due fir8tty lo the Covtrd-19 pandemic, and nowlo the war, we have had to pouse our work there since 2012, we have supported Btythswood Car• by sending them. sera1 limes per year. huge commercial trailers full of nearty new ek)thes and other useful things lor them to send to e¢)untries, mainly arourKI the western border of Russia. where son of the nKt dire povety in Europe is found su)ce 2013. we Iwe been uivow in suppthng Bbthsvthd Care with Ihelr Shcebox campaign eath Autumn. Shceboxes a decorated by folk in Sheuand and filled with various useful items. like hats, scarves and gloves, toothbwshes and toothpaste, 808p and shampcK). and candles, and some luxury items like boiled sweets. Before th6 Covid-19 pandemic. we were sendlng about 1300 10 1400 Bhoeboxes each year. but. 8lnce the pandemic. thk8 has dropped to tess than 1000
Shedand Aid Trust Report of the Trustees for the year ending 31 Augus(2025 ftx many years have provthd financial to ch1 dowig that we fo01 Is realty important ... mainty tlue that are alr6ady provlding humanrtarsan help in ukTre and other countries that border RLffj8iA as EII 85 to The Hiding Pl8ce OrPhage, other4 r•Car qu4ty ¢kthiw aThJ othw thJnated goodJ fr(Yn fo frLYn an over Sh8tl8nd and wo have YonteerS WIK vANk in our huge 5tornge unit rtho Shed.) on Ladie8 Drive in LepM¢k to sort ttr cklhs into mole and lemale and drfferenl oge groLPS arJ eAh•r• who load theso in iabelled bag8 into our Irasr that 18 based at the Shed th• Ifalsvr tskes Ihe8e d(th and other thnatsd wcJs lo be dmlrfbuted by BtythSwcd olh•f ckhlng and dher donat•d go(xts we sLI in our wp slw hekl in LÉThKk two ty thrw Iwnes per year. gift8, ar the make. provkle us wilh furth abl• lo 9tr4e to charitss do w ftMx gwj our behl we qr¥e finarKial support to the HidSrvJ Pkn Orphanaqe 8100 glve fin8rri01 help lo several chariknes th)ing excell•nl work in Ukraine olhor Ara8• a• we bexrfne wware of thme neetty situatkm. We a debt of thanks lo rnY #upport I TAtyk of SlUond AKI Tru a •r• indebted to thoAe ¥tho gi and del1 al the and clPr goods to the Sh are •kn gratdul lo thcu who donate dwedty to the TN•t we are w 9ratefvl to the Corryani that See lo the Maintenan of the trailer and take our trall8r to and frc¥n the Northllnk baw In Lepwi¢k. Many thanks loo to Northward8. DH M8rtn•, Drive ShetLand, RS Henderwn, Garriock Bros. and other partners invow in 8UPPOrting i)ur wth. Spodal thank5 go to Northllnk Fenio1. who lako lo&Jed tr81Ser to Aben and bring an empty one back three or louT times pw year al cost lo us ... WIthrt this it woukl b? mu¢h harder to supwt BtythIOd. and. thnwh thwn. the rKxy of Central Eumpe, in are $0 grateful tr> th? marry pw4&. thITehes and 8thc¥Jkn. covering the •trthboxe# beautifulty. and prtrliding the eArtents ... whlth ntr•AdayA can easiky co•t £30 LY more per 8hoebox Thank yj so much I and of ¢J1•• O>j rKrt do we do witht the Inctedble •upport of our hardTkITh9 volunt••rn at the Shed and who run the popup strws ... thank you all w much IFY. my thank$ to the TrusIe. wtK• meet wulaty Ihrougl#xrt the yw to the runntTrJ ofthe Sltl8nd A*S Tnmt So ... th•nk• to all inNWrfed in w8y•. Dr BnKe Clemln•
Shetland Ald Trust Report of the Trusteos for the year endlng 31 Augusl 2025 Shetland AKI Tnot was ¢stabli%hl ty th• Chri#w c¢xnftwnt¥ in 1992. In re8p)nse to the ne&Js d a r10 c¢mmLmity in the Abanian rThiuntain$. Many Shèlland folk e¢ntrlIMJI to this effort. 7•ath tho Trust taking knies k•knJ ¥ffjth dMat•d I?UrCeS to help families and to rofulsh a sctrhxA and a h08Pital. Slnc8 than thg Tru81'8 work has bth•d and, whde it r•rMirA •n Ygnd•nt charty, it also work8 wtth Btylh¥wood Care and ¢Aher christs grassr& charitm to mayimise h InyxL Shthnd Akl Tru chaTtt&)l• or• Mt cxrt li its tnmt d••d. whth vrds e•labli¥h•J on 7th October. 1992. am: o make gmt8 or h)ans. with or WIthj1 inlérnst. of th Income or caprtal of thé Trust fund lor •ry pUrpOS vthich. in tho 8018 opinlcffl of the TTUitees, •r• the rel1 iuff¢ring. Ihe prcNisbn ol matenal •rwJ medk81 aKI. tho lurtherrKa of educatwx and th proVion of Bibles tnd Christian Literaturn lo irmlividuas. uganisth'(ms arvj c<rnunltl•8 in Albania or gtseh•r0 wd 15t1 in the furthwanee of the for¢gtyng cèjectws. ped Ihal Y such grant Of IoAn is for a purpose charitabie in l•w." Shell•Trl Ahj Trust to wov0 finarthl practKal #pOrt, helptro lo mt tho Jpliitual, phy•kal and 8ctl•l ro•d• cl ¢hlldM 8nd 4duh lthng in extromo hard8Np. maryinallwd chMron •Juh bath atcad th• UK En•bliry fin•n¢?d ir•rka•nc• of people living In ex1rome povorty. Supporting corrwnunity d•Vrn9nt in Shetjaj. As as ffinancial donat8, the Tnjsl • ide rwoe of go(xls. WKaudirY4 clothes. btr)k8 and thddren'# to. The Trust londs clothing 00•1 to sWo•P•rn to their sm•ll •8d4nd shops and, through Btythswood Care. #endi dothing ovarnoas to in need. The TDJ•t r4•e8 fvrAls thrgh pcpup charfty thop•. wtiith sel goth. Thfr T¢ 81 The Trust wrdifts tho etyth8 sh¢)gbox 0$S Shell•)d, tADthing Shetland schw18 and th• h)cal ccrnunity, prvrfidiry Chriithw8 Sho8boxe8 full ol practi1 and fvn itomi for marginalwd children and aduhs. The TTU•t provides financial supy¢ to do18 h Akn, h3Or and Ukrnlne arAI elJe•*hern at 1¥n of Iwmanitarian crnis.
Shetland Aid Trust Report of the Trustees lor the year ending 31 Augus12025 Volunts¢r5 and supporters arg at the heart of Shetknj Aid TrusL A dedicated team of volunteers spend time 8orUng. pad(ing and Wing donated goc¥ts * the Shed on Stanoy Hill outde Lerw. They are key to mthng a success of the FW shops arnj thwity evènts. and to running thé annl sFK>ebox chanty appeal. th8 Trusfs lur#d8 for its Charit wo DurirvJ the year, the Trust ran two popup shops in October and m1. rain9 alnwt £28,0(10. The Trust was al80 at48 to four 8hlpplng conlalnern lul gcKAts to Blythswc Thwe ¥ras a chartty concert in December at Ler%k B¥ist Church. ratsed alm08t £1.000. As a r95uIi trustees w¥re also ab to provide granls to The HKliry Place Orpharw, The Slavic GosFel As$13tn, Tearfund. DO of Hope and CLqN Cancer Supwt. twthiies and sLpPOrte and aboLrt in tre kxal rxrnmunity as at charity events The Trust's annual general meeting i8 open to the pubkwh¢re the trustees, annual report and independently serutinised financial rwrt are presented. Trustee contact detsils are publicty available in th8 Trusfs brcKhures and Iheir are a published on th8 b$it6 ofthe oifKe ol the s¢ Charity Regulatcrf {"OSCRI. tly have heard stories ol iThlividual chldren who have bernffted the wort of Th• Hiding Plax.. Christrnas lebrationS whero families are too poor to support them.. chikjrèn supwrted lo attend kinderyarten and and devekyng I1r Christian farth as well as day to day $UPF¥)rt for bUdIng maintenae with fumtbjrè for the thiklren's rooms and a nv playgrnd the Trusl's SUPF¢At lo Tearfund has Uir io trail bxal chur¢hes arourKI the a donati to CLAN Caneer &Jpport has suppcrttal their one4 sessions massage ad refiaxokoy thefapies and gmup sessions for their ciients to Sha their exPerceS The Slavic Gospd A880ciation has sald that the Trust's donalkm mgke a differgnce to the Iv4e8 ofthc60 they s•r4• in Eastwn Eurcpe. Cerllral Asia and Far East Russia
Shetland Aid Trust Report of the Trustees for the year ending 31 AugusL 2025 in Shetland Trust's reports Its finances on a Thbjdified cash a¢o)unting basis. l•yout ol the 8talLrtory aceaunts has been changed this year better to show the income ald dlrecl expenditure related to the Trust's tharitth adv4itth and to dtingul8h exceptiCfi81 lonff) inwne or costs which w(ll n¢ be rewed in future Sm year ha¥¢ tharwed sfvjhtty 48 a T65uIt. A cashlPJw statement is Wbckded to distsrquith CW frnm th• Trurf• to day expendiluro. Inccrn for the year 8$ £35,7061£44,030) and dlrncl Chafft•b Spenthng w88 £22.051 (£28. 780). Al tho end crf August, 2025, th• Trusl had made a surplus of £7.990 {£6.6431. As a r•tt. Tru¥V$ resernw at th• yew end had incr••8J to £61,8321£53,842). Th•r• was £14,661 {£13.09n cash wilh Bart cl Scouand. fund4aiiing •Vts was $wJnifunty at £28,947 (£40.508). Pernonal don•tlon$ wern £2,616 (r2,612). Spending The Tru•t charitat49 don•tkn• durlnq the year to wlsatm farri]ies of £20,660 (£28.050). Fund48b•irYJ ¢08ts £1IM (£no) I)wrtl (•xtkKliry •x¢¢pknl colts) m £S,666 {£5.460). Capital Expendlture The Trust sp•nt £8,436 of ts Inc¢ff In the year on a rnpl•c•n•nt trader usod to tr•n8POrt go)d$ to and from BtythSWo Care and •quW for the forkllft truck used al the Shed. fw c. was IrId in 20225. Ch8nT8bl• Res&Nfs The Trn8t's charitable free reser¥ of £3,363 {£1.869> at t1 orKI olthe y8ar were sufficlent lo mointain Imrhèads for arourKI sffin mMths. Restrtded reserves ts Shetland Trust in reion lo Samara vme £11.2881£11.228). No eynditure was irKurred during tr* year. lo the continuing war in Ukrainè, whith restricts The TruJte8s' polKy to dispen largely in the year In whkh tlw are raised. maintsining 6uffid•nt reserves to frnsure the day lo day operath)n8 Df the Trust can continuo.
Shetland Ald Trust Report of the Trustees for the year endlng 31 August, 2025 ShetlarMI Akj Trust's tru8tee8 are lsted al the start of Ihls do¢ument. Th¢fe hwe been no changes to Trustees during the year and until the dat6 of this report. Al char6ty Iruslees in S¢oU8nd ho 8 range of legal dutios 8nd re8pon8ibiliti88 under the Act. In partkulgr, t1 Trusfs trustee8 have eommltted to: l) pursue opportunibes for witne88 8nd mlsskn through the Trust'l VKJrk wherever approprfate lil be the 9uardlan8 of tho Shetlond Ald Tru81'8 purpose lill make $urn all d¢¢isions pul the n•od8 of benefi¢l8rle8 flr81. From lime lo It. new trustees arg r•crulted from the local ¢ommunty. who hold to the Chrlstlan tenel8 of tho Tnbst's charitabie ot4ects. New tN8tees are Ind¢Jcted and Iralned Ihrwgh involvement In the Tru$l's acti%nti6s and W01ng alongside existing tru•l¢e8. Tru8tQos met •lx tirw during 21y2¥26. The Scoltlsh Fund-Ralslng Standardi Ponel overseos regulatlon of fiJnd4ol8lng, In line wtth thé Code of Fund-Roising Practice. Tru$l008 have •ought lo abido by CLxle of Fund-Rai8ing Pr*tko and ore nol aware of 8ny Instance8 where It8 requlrements have been breached,. nor are InAte•$ aware of any complalnts In reLallon to fund-raislng activitle•. Thg Tru81 doe8 not undgrtake dC1x-t¢A, facevttrface or direct m•il fund-faising. Publi fvn&r•i$inq in general is currentty limited lo the specific charitable evont8 OLrtllned 8arlier in th roport. Tho Tru$l ho8 not any profo$8k)n81 fvnd-ralsern. The Trust relie8 on the availablllty and dedlcatlon of its volunteern 8nd 8UPPOrter8 to ¢ontinue It8 actfvhle8. Should volunteers not be avallgblè, ITU8lee8 wouhj nood lo curt811 the octivmes of the Trust a¢cordlngly. The TTU8118 onty able to prowde support lo rts boneficiaries thThgh the genèrous donation of goods and money by ShetlarKI f¢)Ik and others. The volume of such 6)nations18 variable and Trustees must manage the charity's resourc68 tthng account of thi8 V8riabilhy. Foll¢JYing the purchase of a new trailer durfng the year, after the year end, the old trailer was sold at a tOS8 to book value For the year, wè ¢8 again pLan to Nn at le08t popup ak)ng wlh tho occasional sale of goods directty from the Shed or on Facebook Vle hq)8 also to nm other orwff charity furKtsrai8lng events.
Shètland Aid Trust Report of the Trustses for the year endlng 31 August, 2025 The Shed Mntinues to be with dwted gcLMl$ and ¢xKe a9 exped to send four Clne to BrthSr0d for om¥ard dmtribthlL. ¢Mtinue lo $upport other charibes, IndIng Ihose based in Shetlarrtl. ith mondary grant& IP may con$kler grants to charitios that ha4 nol Pfewusty teneffted frcrfn the Tru8t'3 work Trnslees we currentty k>)king best to support thr Shetland munty devdopment group$ Wh dlYJ8 aiigns with Shedand Aid Tru8L TnJst¢e8 wlll ¢on$iYor whthr il 18 8onoiblo to Incorw)r the Tw•l'8 a(INitl81 urnjw a Scottish Charitable Incorporated Ofgantsauon. Try COlder cAher ¢hang68 to the TN8Ys govemance arrangemnts to ensure that decisiory ¢•n be re8FKVS¥ to that aro brnught beforn thn during tho yoar. We'r• Xn9 1¢)rIA th• Tfu•f• 35th bh11ty kn 2271 Th18 rewt wa8 appro%d by thg Tru¥t801 on 14th May. 26 arKI syr•d on Ih•lr b11 Maurice Andernon, Trusteo
Shetland Ald Trust RegLdn 11) {dl oftho 2Cth R•JulavM does nol Wty. It18 ry rewxthjty to ffxankn• th• as requlrnd wths•c4Ixi 44(1) (C) ofts A(18 . ts * acox4 ts>xds h wx¥dww S1kn44(1) (•) thfthe 2005kt•vJ 4 of thD 20(Axmts R•gulallo Jtrn Cth D&l&11mY2Q28 P•P1•
Shetland Ald Trust Recelpts and Payments Account ft)r the year end5ng 31 August. 2025 2026 2024 Charltabl• R e•1 t• ctsrttab Dornlor Cthha8 Perx)nal Samara ¥piC•. FurnJTaisiThJ ActiNitie• Otrf Kome Exeplional Receipts 997 2,555 60 28.947 500 2,572 40 40,$88 350 3,147 Totsl Ch•rltsblo R•c•lpts 35.706 44,030 m•n for Charltabl• Ae Grarts arxl Oonalorns Restrcted Grants ar#J DomOr0 Olhr Grartonall0fryO C08101 Fra151ry 20.550 1.501 28.050 730 Total P•ym•nts for Dtr•¢t Co•t• 22.061 28,780 ro•• Incom• 13,656 15,250 h•r Pa Vehldgs aTrJ trtyurae$ Property Co¥ts Offico Costs Otsr Panants ExcepUor471 Pawnerts 2,118 1.824 1.906 2,088 540 926 3,147 1.723 Totsl Other P•ym•nts 5.665 8,807 Incom• forY•ar beft>re D8prnC1I0n 790 6,643 Depreclalon N•t Incom• lor Yoarafter D•pr•elatk>n ' m•rt•d wlth•nastarf8kls re&ii¢JO.P41 otherlnwm• li unf@. IS•• NOtV8 ki In.)
Shetland Ald Trust Balance Sheet as at 31 August, 2025 31108125 31108124 Assèts and Llabilltles od Assets Buildir@- Skd Veht¢les includir8 Tr81br 35.210 11,971 35,210 5,535 Total Flx&d A•s•ts 47,181 40,745 ¢urrnnt A8Sè Bank 14,651 13,097 Totsl CuTr•nt A••ots 14,651 13,097 Total A88•ts 61.832 Accumulatsd Not Incomo Bal&re BroLyht FoThvard Nel hcome forthe Year 53.842 7.990 47,199 6,643 Total A¢¢umul•ted Net In¢om• 53,842 Approved by the Trustees on 14th May, 2026 and signed on their behalf by Mguri¢e Anderson, Tru8t88 PIP12
Shetland Aid Trust Cashflow Statemènt for the year end5ng 31 August. 2025 2028 2024 etc •hE rnod arltbl8 Actlvltl Net IKom• Pari¢xl 7.990 6,843 Depreclabon Los¥ on Dl$po$al kntere$l ReCeId Total N•t Ci•h Eirn•d from CharStabl• Actlvltlol 7,990 6,642 C•8hflow Inv•o Purchase of Fixad Assets kntere$t Re¢glNd 4.436 .1,070 Total N•t ¢••h U••d kn knv••tlng 4A38 -1,089 C••h d In Fln*n Actlvl Chan •lnC •hlnth• Chang• In CA•h In th• Y•ar 1,564 6&73 Ca$h att8 Startofthe Year 13.097 7.524 Ca•h at th• End ofth• Y••r 14,681
Shetland Ald Trust Notes to Accounts for the year endlng 31 Augusc 2025 2025 2024 Funds- Samara The dorntior are made Aid Tn in r•lation to Samarn. Saff0ra Forwwd 11228 11.188 Roceipts for ts Year Payrnnts for ts Year 40 Samarn Fund• CaThlgd Fom 11288 11,228 2 othor kneom• VAT ktome o¥r E>p rtere8t 349 Total Oth•r kn¢om• 350 3 Ex¢• tloftl R•c•l ts and Pa m•ft -3147 RefLrJ of E)¢•8s Elodrieitycosts 3.147 3,147 4147 Fol(MiThJ a charge in 5per in 202>24, ts Chan"tyvrdS eharged 817<ty costs b¢TKI its arage Lwe. Fi)ywtry rb"abO14 tkn re f)ded In 202425 er 1,145 114 170 S&)8criptior6 Genernl Eyr8 VAT Ewe or 363 29 Total Other Exp•n••• 1,723 926