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2025-04-05-accounts

APPENDIX 1

Trustees’ Annual Report for the period Period start date Period end date OS C r From Day06 Month04 Year2024 To Day05 Month04 Year2025

Office of the Scottish Charity Regulator

Charity name AR &KM MacLaren Trust Other names charity is known by Registered charity number $C022496 Charity’s principal address c/o 16 Heriot Row, Edinburgh

Postcode EH3 6HR

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name

Office (if any)

1 Trustee 2 Trustee 3 Trustee 4 Trustee 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Dame ncted &year

2 adel oc el to appoint trustee (if any) The Clan MacLaren Society The Clan MacLaren Society The Clan MacLaren Society Ex Officio

1

APPENDIX 1

Reference and administration details

:

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

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Structure, governance and management
Type of governing document TiustDeed ence tte rene 3
Trustee recruitment and appointment Per Trust Deed Trust(Scotland) Act’ ——
Objectives and activities
Charitable purposes _ In accordance with the Annual Return:
the prevention of relief of poverty
the advancement of education
the advancement of Art, Heritage, Culture or Science, and
restoration, upkeep and maintenance of the ruined Church of
Balquhidder.
any other purpose that may reasonably be regarded as analogous to act —
of the preceding purposes.
Summary of the main activities _ Provision of bursaries and support for art projects, education and
in relation to these objects __ individualsmaintenancein theof theClanruinedHeartlandsChurch asof wellBaiquhidder..as the restoration, upkeep and
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2

:

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APPENDIX 1

Achievements and performance

Summary of the main achievements of Three bursaries totalling £750 were made to individuals. Expenditure of the charity during the financial period £2,906 was incurred with regards to the restoration, upkeep and maintenance of the ruined Church of Balquhidder.

|

Financial review

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Brief statement of the charity's policy “None sonnet nnn ——
on reserves |
Details of any deficit “None cee — eee
Donated facilities and services (if any) None |
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APPENDIX 1

Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
Full name(s)
Position (e.g. Chair) Trustee Trustee
Date jot eaoyd 2025 rq-he | ao2s
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4

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AR & K M MACLAREN TRUST $C022496
ee17 cr34%OD Receipts and payments accounts
o, val haat For the period [I tp Lee
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds endowment endowment . .
funds funds funds current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A‘ Receipts
Donations | ee eee
Legacies a ee
a es
Receipts from fundraising activities | a ee
GrossIncome tradingfrom investmentsreceipts other than | a ee
land and buildings 9,731
Rents from land & buildings | a
Gross receipts from other charitable
activities |
Al Sub total 10,290 | 10,290 | 9,731
A2 Receipts from asset &
investment sales
Proceeds from sale of investments 29,105 | 29,105 | 9,696
Az Sub total| ____ 29,108 | [29,408 2,696
A3 Payments
Investment management costs 3,000 | 3,000 | 3.000
Payments relating directly to charitable
activities 2,350 1,150
Sovenanee costs es |
Legal costs].aa0 | 4,272
522
A3 Sub total 8,111 P8414 | 7,214
A4 Payments relating to asset and
investment movements
Purchase of investments 39,117 39,117. 4,017
A4 Sub total 39,117 39,117 4,017
Surplus / (deficit) for year
(7,833) (7,833) 8,196
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‘ APPENDIX 2 AR &K M MACLAREN TRUST

$C022496

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Section B Statement of balances
. Expendable Permanent
Categories Details Unrestricted Restricted funds endowmentfunds endowmentfunds Total currentP Total last period
B1 Cash funds Cashash andand b:bank balancesI at startt off year 14388to nearest £ to nearest £ to nearest£ to nearest £ to nearest44,253£ to nearest £6,057
Surplus / (deficit) shown on receipts and
payments account (7,833) (7,833) 8.196
Cash and bank balances at end of year 6,420 | 6.420 14,253
(Agree balances with receipts and payments
account(s}) - -
Details. Fund to which asset belongs Market valuation Last year
to nearest £ to nearest£
_—
Details Fund to which asset belongs Cost (if available): Currentavailable) value (if Last year
to nearest £ to nearest£ to nearest £
- - =
Total
Details Fund to which liability relates Amount due Last year
to nearest£ to nearest £
i — —
Total
Details Fund to whichooliability relates Amount(estimate)due Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
1° fio /28
ef
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OSCR Appendix 2 2025 / Statement of balances

2

Nerember 2007

‘ APPENDIX 2

AR & KM MACLAREN TRUST

$C022496

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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported Hair Number of grants £ - = == C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) x Authority under which paid f C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) x Number of £ trustees C4b Trustee expenses - details Transaction Balance | Nature of relationship Nature of transaction amount (£) outstandingeriod end (£at

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons - BC

OSCR Appendix 2 2025 / Notes

3

Naramhar 2NN7

°

APPENDIX 2

$C022496

AR & K M MACLAREN TRUST

Additional analysis (1)

Analysis of receipts and payments

1 Donations . Expendable Permanent Unrestrictedfunds Restricted funds endowmentfunds endowmentfunds Totalperiod current Total last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total ==== = 2 Grants Unrestrictednds Restricted funds Totalneriad current Total last period to nearest £ to nearest £ to nearest £ to nearest £ : . reference - reference reference 3 Gross receipts from other charitable activities UnrestrictedfundsRestricted funds Expendabieendowmentfunds endowmentPermanentfunds Totalperiodcurrent Total last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Total ==== = 4 Payments relating directly to charitable activities . Expendable Permanent Unrestrictedfunds Restricted funds endowmentfunds endowmentfunds Totalperiodcurrent Total last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ Consulation fee for Old Kirk repairs [1,180] 1,150 1,150

4 Payments relating directly to charitable activities

reference error - -

OSCR Appendix 2 2025Additional notes (1)

December 2007

,

APPENDIX 2

$C022496

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Additional analysis (2)
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5 Breakdown of unrestricted funds

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|||||||| |---|---|---|---|---|---|---| |Total|Total| |unrestricted|unrestricted| |funds|funds|last|period| |Receipts| |[|| |||[|]| |[|| |Receipts|from|fundraising|activities|fo| |Gross trading|receipts|je| |||| |Rents from|land & buildings|[|| |Gross|receipts from|other charitable|activities|poe]| |Sub|total|_| |Receipts|from|asset|&|investment|sales| |Proceeds|from|sale|of|fixed|assets| |Proceeds|from|sale|of|investments| |Sub|total| |Payments| |Expenses|for fundraising|activities|[|| |Gross trading|payments||| |[|| |Payments|relating|directly|to|charitable|activities||| |Grants and donations|||ie || |[| |Audit/ independent|examination|ff| |Preparation|of annual|accounts|;|ie| |oy| |Sub|total|I]| |Payments|relating|to|asset|and|investment| |movements| |Purchases|of|fixed|assets| |Purchase|of|investments| |Sub|total|

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aand purpose of funds

OSCR Appendix 2 2025Additional notes (2)

December 2007

.

APPENDIX 2

AR & KM MACLAREN TRUST $C022496

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Additional analysis (3)
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6 Breakdown of restricted funds .
Total restricted Total restricted
funds funds last
period
Receipts
[
Receiptsfromfundraising activities
Gross trading receipts
Income from investments other than land and
buildings
Rentsfrom land&buildings
Grossreceipts fromothercharitable activities
Sub total
ee
poe
ar
Receiptsfrom asset& investment sales
Proceeds from sale offixed assets
Proceeds from sale of investments
Sub total
Payments
Expenses forfundraising activities [ed]
Gross tradingpayments
Investmentmanagementcosts
Payments relating directlyto charitable activities
Grantsand donations
Audit /independent examination
Preparation ofannual accounts
je

Sub total ee
Payments relating to asset and investment
movements
Purchases offixed assets
Purchase ofinvestments
Subtotal [
a
and purpose offunds

OSCR Appendix 2 2025Additional notes (3)

December 2007

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APPENDIX 3
CF ‘ee at
eal rend eens BR
Scottish Charity Regulator
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Independent examiner’s report on the accounts.
Report to the
trustees/members of AR &KMMACLAREN TRUST
Registered charity /$C022496
OO
number ee
ee
On the accounts of the Period start date
SC
Periodenddate
charity for the period Day
__.Month
Year
Tee
Day
Month
Year
6
4
!
2024
to
5
4
2025
:
Setouton pages 1to6
(
ber
to
include th

numbersof additionalsheets).
Respective
responsibilities of
trustees and examiner
The charity's trustees are responsible for the preparation ofthe accounts in accordance
with theterms ofthe Charities and Trustee Investment (Scotland) 2005 Actand the
CharitiesAccounts (Scotland) Regulations 2006 (asamended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of theAccounts Regulations
does not apply. It is my responsibility toexamine the accounts as required under section
44(1)
(c) ofthe Act and to state whether particular matters have come to my attention.
Basis ofindependent
examiner's statement
Myexamination is carried out in accordancewith Regulation 11 ofthe2006Accounts
Regulations. An examination includes a review ofthe accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration ofany unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence thatwould be required in an audit and, consequently,
not express an audit opinion on the view given by the accounts.
Independent examiner's _ In thecourse ofmy examination, no matter hascome tomy attention [other than that
statement. disclosed on the attached page*]
_ 1.
which gives me reasonable cause to believe that in any material respect the
requirements:
*
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act
Regulation 4 ofthe 2006 Accounts Regulations, and
*
to 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 be drawn in order to enable a proper
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address: -

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of | any items that the | examiner wishes to | disclose

.