APPENDIX 1 OSCR Period start datè Period end d* ,' Frc¥ kc4kn5h Chafty Rewat OffKe of the Scottlsh Charfty Regulator i 1 st IApril 2024,, 131stlM8rch'20251 Reference and administration details Charlty namo Othgr names charity 18 known by Reglsterod charlty number i SC 024168 Ch•rfty's prlnclpal addrnss ,, CIO BTO Sollcitors LLP i The S N M Bowlby Trust 1133 Fountainbridge Edinburgh ,' Postcod• EH3 9QG Namos of the charlty trusts•s on date of approval ol Trustsos, Annual Report Trn•t•• nam• Offlc• {11 any) not for wholo y••r lor bodyl •ntftlod to appolnt tnth (11 any) 1 1 Mrs Sara Norfna Marie Bowlby BTO Trustees Limited Samantha Jayne Baxendale | 10 11 12 13 15 16 17 j 18 19 20
APPENDIX I Reference and administration details Names of all other charlty trugts08 durfng Ihe period, If anyi (for oxamplo, tho$0 wlM> reslgned part way through the tlnanclal perlod) N•m• 0•ts8 act•d ff whol• year structure, governance and management Typ¢ of governlng document ' The Trust is constituted by the Deed of Trust dated 22 , September 1995 and registered in the Books of Council and Session on 27 September 1995. The charitsble purposes of I the Trust and the administrative arrangements are set out in ' the Deed of Trust. Truste• recruftment and appointment ' The Deed of Trust does not give specific directions on the recruitment and appointment of trustees. Trustees are . therefore appointed in accordance with the statutory and common law of Scotland. Decisions on these matters are i undertaken by agreement among the current Trust8es. Objectives and activities Charttablo purpos?• The charitable purposes of the Trust fund, as set out in the Deed of Trust, are to make grants from the Trust income at the discretion of the Trustees, taking into consideration (although I they are not bound to do so) the wishes of those who donate j or lend funds to the Trust, for the benefit or in furtherance of such purposes, objects or institutions charitable in law and in such proportions as the Trustees think fit. Summary of the maln actlvltlos In rnlatlon to these objects The Trustees make donations out of the Trust funds to individuals and other UK charities as appropriate.
APPENDIX 1 Acliievements and performance Sumfflary of the maln achlevemeTrts of the charlty durlng thè fin•n¢ial p•riod , In the Financial Year ending 31 March 2025, the Trustees I donated the sum of £250 to each of the following charitable organisations.. Marie Curie The Good Morning Service . St Columba's Hospice Care i Handicapped Children's Action Group i Action Medical Research Children 1st ' Age Scotland Elizabeth Finn TIA Turn 2 U3 Financial review Brlef gtstement of the charity's policy on ro$ervgs i Th8 Tru3t fund is an expendable endowment fund represenle¢Y by a portfollo of ' investments. The Trustees, investment objecUve is lo obtain a balanced relum j on investments. In practice, Ihe Trugte8s do not make distributions exceedin9 the Tnjsl's nel availgble income and any surplus income at thè dose of the 8CCaJunling pei*)d Is Caled fonvard lo the following year. , A8 al 31 Marth 2025 the Trust held unrestricted cash funds of £738 and l inve81ments wlh a market value of £216.345 Detslls of any deflclt Donated facllftles and $ervice8 (If any)
APPENDIX 1 Other optional information Dcclaration The trustees d•claTe that they hav• approv•d thg trus1905' Tgport abovg. 81gnèd on behalf of the charlty's trustses Slgnatur•(sl OSCR wlll accept digltal or typed slgnatUrn4F Full nomo{s) Gregor Mitchell P061tion l•.g. Chalr) Director of BTO Trustees Ltd Date
APPENDIX2 sc OSCR Receipts and pa ments accounts For the period from ottish Charity Regulator to oi 04 2024 31 03 202$ Section A Statement of receipts and payments Unrestricted funds Rgstrictod fund8 Expèndable endowment funds Permanent endowment funds Totsl funds current perlod Total funds last period lo n•4r••t£ to n•ar•At E t• n•ir•¥t £ io nvrq•t E to M•r••t£ to nv•r••t E A1 Recel ts Donations Legacies Grants Ripts from fundraising activitrès Gross trading rIPtS Income from invèstmènts othèr than 18nd and buildings Rents from land & buildings Gross receipt$ from other charitsble activits"&s 10.070 10,070 3.205 Al Sub total 10,070 10.070 3.205 A2 Receipts from asset& Investmont $al•s Proceeds from sale of fixed assets Proceeds from sala of investments A2 Sub total 10,070 10,070 3,20S A3 Paymonts Expenses for fundraising atrjvitios Gross trading payment5 Inv85tm8nt rnanagernent costs Payments relating directly to charitable activities Grants and donats.ons 2,500 Govomance costs". Audit l independent examination Preparation of annual accounts Lagal eosts Other 3,447 3,447 6.600 6,600 A3 Sub total 12.047 12.047 2.500 A4 Paym•nts relating to a#et and Investment movemgnts Purchases of fixed assets P¢Jrchase of investments A4 Sub tot•1 Totalpayments 12,047 12,047 2,500 Net re¢elpts/(paymentsJ 11.977) 1.977 705 A5 Transfers to I (from) funds SuTrlu$/ (deficit) foryear 1,977 705
PPENDfx2 sc Section B Statement of balances EAp•ndrLbl• P•rmin•nt R•itd¢tAd fund Totsl ¢urr¢nt p•rfod Total ptt1od Categoritts lo n•rth lo rr•ll£ B1 Calh fvnd• Cash and bank balart88 at start Ofar 1715 l715 2.010 sUlUs Ildefi¢it} shm on rec8ipt5 and paymonts account 11,9771 11.9771 70fj Ca•h and bank balant•i at•nd of y•ir 738 738 2,71S {Agree balArtw roGelpt& PAymgntS Ce1(3>1 Fundtothlch asmt b•knng t4rk1tnlua0n Lam ymr B2 Inve•tm•nt• Br Shi Inveslmenl Portfolio Expandab EndtrMnènt 216,345 224,52 Totsl 216,34 224.52 Details Fundtolch •si•t b•lgngS L••ty••r n••M•te 83 othor a•&ets Fundlothkh lthbllfty Mlat•s Jnount du• to n•RF•sI É t¢l n•ar•stÉ B4 LlbllN•• Inde ndent Examiner5 Fèe UnrestsKled FdS 1.17 al and A¢un9nc Fees UestriCtsd Funds Tot•l 5,47 Fund to Athlrh lblIr¥ Lastymr 10 rrMrD¥t BS Contlng•n¢ Ilabllltlol Totsi yn•d by•np Driwo lrniwl n h1]rDI all th•try¥t• sn4j. PAnt Nam• D•1• of approval x2- Mh 2025 SlotthThent ofAGGounti- A48 updAiedftycllenq25853193.11 Isklemeik of b4anc •mir2CQ7
APPENDIX 2 sc Section C Notes to the Accounts C1 Nature and purpose of funds (may be slated on analysis of funds wortsh8ets) Typè of activity or projèct supported Numbor of gra1• mad• Instttsitlon C2 Grants Marie curie.sl Columba's Hos ice Care All Institutlon$ 2501oachl Handica ed Children's Aclion Grou ,Tum2US Action Medical, e Scotland, The Good Mornin service and Children 1st Total 2.000 C3a Trust00 rnmunoration If no remuneration was paid during the period lo any Charity tsusiee or person connected lo Iruslee cross this box lolherwse complete section 3bl Authority u.'Idier%iinich paid C3b Trustee remuneratlon - detslls C4a Trustee expenses If no expenses were paid lo any charity trustee during the period then cross this box lolherwse complete section 4b) Numb¥r of C4b Trustee expense$ - detalls Transictlon •mount (£1 Balan¢• outstandlng ai rlod •nd Nature of relationship Nature of transa¢lion CS TranSacon$ wlth trustees and connected persons C6 Other Infomiatlon AppendrK2- March 2025 Statement olAccounts- AAB uOated for cIlentl253193.1I l Not85 Dember 2007
APPENDIX2 sc Additional analysis11) Analyits of recelpts and payments 1 Dona0 Unr•1tr1¢t•d Expend4bl¢ endtyMnent fund to n•ar•stÉ Pnn4n•nt Indowmerrt fvnd R••trkr•d Toi•l eunnt perfod to h•lf•t£ Total l••¢ p•dod I(1nt£ Tot1 2 Grants unrEstnGt•d irtAA TOtar£urrnnt Rmtrkted fund• Tot•1 lijt perlod to n•4fW4t£ to n•ar•stÉ Total 3 Gross rocolpts from other ¢harltsbl• actlvlU•s Vnmlrfcted d Expend•ble omdowmlnt lundi Perm•nent •ndowm lunds to nMr•¥t£ Restrkt•dfund• Total current p•dod Total 8Perfo0 wr••t¢ nur•ii£ Tot•1 4 Paym•nts rolartg dlrecvy to charttable a¢tJvfjtFe8 Unre4trkt*d lund• Exnd•b1• •ndowm•nt rund Re•trlttedfunds end¢M¥ment Tot41 c¥rv•nt perfod Tol41 l••ip•d•d n••r••t£ ¢9 T•r••It Tot41 Apwndlx 2- Marth 2025 St4i•menl ufAccounts-AA8 updJtedfordlenll25e53193.1IAd¢tbDnal notès111 DecBmt•r2007
APPENOIX2 sc Additional analysis121 5 Br•kdgwn of unro8trlct•d fund¥ Ttsi•l nrntriGt r Totsl R•c•lpts Donations Legacies Gr8n Re¢6iptsfrorn fundraisin Gross trAaiw rec8ip15 Rentsfrom18nd & buildiThJ5 Gross receipts Irorn other tharit8bl aLwiiies Sub toiil emss r•l¢nr R•c•l Is from us¢t & InYo8tmDntHf•B Proc¥ed¥frll Sale of fixed ass$ Proceedsfrom sale ofinY8Strnqnis Sub t•¢•1 Tot¥Irncpts ¢rogS rtf •Tftsr rn•nt Expèn$e$forfundraising activ41ioS (>os$ trading pa5rynenls Inv•sim6nt managemenl co9 Payment$ roiating diredly io th¥itablo activities Grants and donations Govorn8nco ¢osIs." Jdil l indèp8nd•ni 8xaminalicn Praparatitsn of annual arcwnts Leg81 eis Sub toial ¢mss ref énrJr P•yments rel•dni to aM•t and InvMbn•nt mov¢m•nt¥ Purthases of fix8d 8S$01$ Purthase of inveslmenis Q53 Notr8c•Apts/(wynwnts) Tran•f•rn toi Ilroml funds Surplus/fd•cftJ foryo•r qrTor N•turn and offvnd¥ AppendiI2- pth2o25 St4th•nt OfA£cj5-8 updtt•d for ¢lhntf2se53193.1IAddliun 121 D[ber 2M7
APPENDLX2 sc Additional analysis131 6 Brnakdown ofrn¥trlct•d funds Totsl roimctod fundi Total roitrict•d rund¥ li¥t Rocdpt Donations LegaGleS Grants Rth%ipts from IraIsINj aLivib85 Gross trading feCeiPt$ Income tr£ InveMn othar than laNJ and buikliws Rents frorn land & buildings Gros5 receipis from other charitabl6 ¥ctivilia$ Sub tot•1 IIttdpt•from awl & In¥•stm•nt Ml Proc8eds from sald of fixod assels Proceèds from s816 of Invèsknents Totslr•c•lpls Payments Expenses for furKtr8l$iw 8ttivilié$ Gr05s Iradiro paymènts Inv•sinKnt mynwenl cos15 Payments rèlaiing dirO¢lly lo charitable xtsvilies Grants arKI donations Governarte ctsst5 Audit I ITvJependenl exarninaiion Pr•paration of annual aCcnIS Legal costs Sub folal Payments Mlatlng to u*•t In¥•¥bn•nt Purtha8e¥ Df fixgd assets Purcha of invqslmBnts Trlnsfws to Ilfroml fvnd$ SunJlus/(delkll) fory•ar Ind 050 of funds Appqndix2- MaT¢h 2025 StBt•mint alALuunti-AA8 vpdllt•d tsrdNinl(25653193.1Mthlknonal notès fal Dqcqmb•r20Q7
APPENDIX 3 S((Alfjli Cliaiily Regtjlalor Independent examiner's report on the accounts V2 Rèport to the ' Chartty name trusteeslmembèrs of Mrs S N M Bowlby's Charitable Trust Reglstered charlty SC number On the accounts of the charlty for the perlod 024168 Period start dale Monlh Period end date Month Day Year 2024 31 1 3 12025 Set out on pages .lrnrnemb•rto induda Ihe paofr n¢JmfrAr• ofadth'bonal sho8) Respective The charity's trustees are responsible for Ihe preparation of the accounts in accordance responsibilities of with the term5 of the Charities and Trustee Investment Iscollandl 2005 Acl and the trustees and examiner Charities Accounts Iscolland) Regulations 2006 las amended). Th8 charity Iruslees I consider that the audrt requirement of Regulation 1011) Id) of the Accounls Regulalions does not apply.11 is my responsibility lo examine the accounts as required under section 44{11 (cl of the Act and to slate whether particular matters have come to my attention. Ba818 of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examlner's statement Regulations. An examination includes a review of the accounting records kept by the ! charity and a comparison of the accounts presented with those reGord5.11 also includes consideration of any 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 that would be required in an audit and. consequently. I do not express an audit opinion on the view given by the accounts. Independent examiner's In the course of my examination. no matter has Come lo my attention lother than that statement disclosed on the attached pagel which gives me reasonable Cause lo believe that in any material respecl the requirernenls= lo keep accounting records in accordance with section 44(1 } (a) of the 2005 Ad and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wrth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not b8en met, or to which, in my opinion, attention should be drawn in order to enable a proper underst nding of the accounts lo be reached. Dale.. Signed": Name: Rel8vant professional qualification{s) or body (If any)". 12 zozG Ch]il& ed QCQCXJnlGd - iThsI" ¥Jo o D cloikeid oc(cbEv¥lS Address: EiY] shll VIQQJ, Qb l]Js'KQS5 (k4L,k. Aboclon. AiJif ÉfL) Ils 'ptease delete the words In the brackets if Ih¢y do nol appty. 11 th& words do apply. set Dul Ihose matlers Ithich have rne lo your atl&nlion on Ihe following page -OSCR will accept diultal or typed $lgnalure3.
APPENDIX 3 Dlsclosure sectlon Only complete ifthe examiner needs to highlight malerial probrnS. Glve here brlef datall8 of any items that the examlner wlshes to dlsclose