Scottish Charity number: SC021760
THE EDMISTON FAMILY CHARITABLE TRUST
TRUSTEES' ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED
5[th] APRIL, 2025
russell + russell Chartered Certified Accountants 4 Royal Crescent Glasgow G3 7SL
THE EDMISTON FAMILY CHARITABLE TRUST
TRUSTEES' ANNUAL REPORT AND ACCOUNTS
YEAR ENDED 5[th] APRIL, 2025
| Contents | Page | |
|---|---|---|
| Trustees’ report | 2 & | 3 |
| Independent examiner’s report to the trustees | 4 | |
| Receipts and payments account | 5 | |
| Statement of balances | 6 | |
| Notes to the accounts | 7 |
Page 1
THE EDMISTON FAMILY CHARITABLE TRUST
TRUSTEES’ ANNUAL REPORT AND ACCOUNTS YEAR ENDED 5" APRIL, 2025
REFERENCE AND ADMINISTRATIVE DETAILS Registered charity number $C021760 (Scotland)
Principal address
Trustees
Independent examiner
Stockbrokers
Brewin Dolphin Limited
48 St Vincent Street Glasgow G2 S5TS
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing document
The trust is a charitable trust and the purposes and administration arrangements are set out in our Trust Deed. It is registered as a Scottish Charity.
Recruitment and appointment of new trustees
New trustees are recruited and appointed by the existing trustees in accordance with the Trust Deed as deemed necessary to meet the objects for which the trust was established.
Organisational structure
The trustees at 5 April, 2025 are set out as above and they have served for the full financial period unless stated otherwise.
OBJECTIVES AND ACTIVITIES
Charitable purpose
Our purposes, as recorded in the Trust Deed, are to make grants to charitable organisations in the United Kingdom.
Charitable activities
During the year, the trust paid donations totalling £7,500 (2024: £8,500) as detailed in note 3 on page 7.
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THE EDMISTON FAMILY CHARITABLE TRUST
TRUSTEES’ ANNUAL REPORT AND ACCOUNTS
YEAR ENDED 5[th] APRIL, 2025
Trustee remuneration and expenses
The Trustees did not receive any remuneration or expenses during the year.
Reserves
The Trust held unrestricted bank funds of £10,047 (2024: £11,471) at the year-end in addition to listed investments with a market value of £317,595 (2024: £326,750). The trustees will continue to distribute the income produced by its investments to the selected charitable organisations.
Approved by the Trustees and signed on their behalf.
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Nov 30, 2025
Date …………………………………
Page 3
THE EDMISTON FAMILY CHARITABLE TRUST
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
YEAR ENDED 5[th] APRIL, 2025
I report on the accounts of the Trust for the year ended 5[th] April, 2025 which are set out on pages 5 to 7.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The 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(1) (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 accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanation 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 accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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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.
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Dec 1, 2025
Date…………………………...
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THE EDMISTON FAMILY CHARITABLE TRUST RECEIPTS AND PAYMENTS ACCOUNT
YEAR ENDED 5[th] APRIL, 2025
| Notes RECEIPTS Income from listed investments Bank interest income Proceeds from sale of investments 2 Total receipts PAYMENTS Grants and donations 3 Administration fees Accounting and independent examination fees Investment management fees Total governance costs Purchase of investments Total payments Surplus/(Deficit) for year |
2025 £ 11,278 - 11,278 46,433 57,711 7,500 - 2,160 3,220 5,380 46,255 59,135 (1,424) |
2024 £ 12,306 46 12,352 47,919 60,271 8,500 600 2,100 2,294 4,994 44,875 58,369 1,902 |
|---|---|---|
The notes on page 7 form part of these accounts.
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THE EDMISTON FAMILY CHARITABLE TRUST
STATEMENT OF BALANCES AT 5[th] APRIL, 2025
| Notes Bank and cash in hand Opening balances Surplus/(deficit) for year Closing balances Other Assets Listed investments – at market value 2 Total assets Accumulated funds At beginning of year Surplus/(deficit) for year Purchase of investments at cost Disposal of investments at cost Movement in unrealised gain on investments 2 At end of year |
2025 £ 11,471 (1,424) 10,047 317,595 327,642 338,221 (1,424) 46,255 (39,998) (15,412) 327,642 |
2024 £ 9,569 1,902 11,471 326,750 338,221 326,548 1,902 44,875 (53,698) 18,594 338,221 |
|---|---|---|
The above funds are unrestricted
Approved by the Trustees and signed on their behalf:
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Nov 30, 2025 Date……………………………
The notes on page 7 form part of these accounts.
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THE EDMISTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5[th] APRIL, 2025
1. ACCOUNTING POLICIES
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a) These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) .
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b) The accounts have been prepared on the going concern basis. The justification for this is that the reserves held are sufficient to produce income to support the charitable activities.
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c) Investments are stated at market value.
2. INVESTMENTS
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a) The proceeds from sale of investments of £46,433 (2024: £47,919) produced a gain on sale of these investments of £6,435 (2024: loss of £5,778).
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b) The market value of the investments at 5[th] April, 2025 of £317,595 exceeded the cost by £57,070, compared to £72,481 at 5[th] April, 2024. This movement in the unrealised gain on investments is a decrease of £15,412.
3. GRANTS AND DONATIONS
Donations made in the year of £7,500 (2024: £8,500) are detailed below:
| Children with Cancer in Malawi Royal National Lifeboat Institution World Association of Girl Guides and Girl Scouts Scottish Society for the Prevention of Cruelty to Animals Hearing Dogs for the Deaf Girl Guiding Glasgow Clyde Regional Scout Council, Glasgow South Western District Gang Show |
2024 £ 2,000 1,000 - 1,000 1,000 500 1,000 1,000 7,500 |
2023 £ 1,500 1,500 1,000 1,000 1,000 500 1,000 1,000 |
|
|---|---|---|---|
| 8,500 |
4. TRANSACTIONS WITH TRUSTEES
There were no transactions with trustees in the year (2024: £600).
5. ESTIMATED LIABILITIES
The estimated liabilities at 5[th] April, 2025 are £2,268 (2024: £2,160) for accounting and independent examination fees.
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The Edmiston Family Charitable Trust - 2025 Final Accounts (FYI-94608892) Final Audit Report 2025-12-01
"The Edmiston Family Charitable Trust - 2025 Final Accounts (F Y1-94608892)" History
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