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TWITTEN CHARITABLE TRUST
Account for the year to 5 April 2026.
Scottish Charity No. SC026878
10 Euclid Crescent Dundee DD1 1AG Tel: 01382 229222 093976-0001
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TWITTEN CHARITABLE TRUST
Annual Accounts for the year ended 5 April 2026
Current Trustees
Peter Duncan Henderson Laura Jane Dargie Henderson Blackadders Trustees Ltd
Agents and Contact address
Blackadders LLP, 10 Euclid Crescent, Dundee, DD1 1AG.
Governing document and appointment of Trustees
The Trust was constituted by Deed of Trust by Ralph MacNicol Henderson and Mrs Isla Mary Henderson on 14 July 1997. Mr Henderson died on 15 March 2007 and Mrs Henderson on 8 October 2025. The Trustees were appointed by this Deed and subsequent Deeds of Assumption.
Charitable Purpose
The Trustees have the widest powers to apply income and/or capital for exclusively charitable purposes for the relief of poverty and the advancement of education in any part of the world.
Activities and Achievements
The Trustees make grants to charitable institutions anywhere in the world at their uncontrolled discretion.
Trustees remuneration and expenses
Blackadders LLP received remuneration of £3240 including vat (2025 - £5,040) for administration and legal services.
Blackadders Trustees Limited is the Trustee nominee company wholly owned and operated by the Partners of Blackadders LLP.
Reserves
The results are shown in the attached Receipts and Payments Account for the year to 5 April 2026. The advice of Blackadders Wealth Management LLP has been taken on the investment portfolio.
There was a deficit of £13,949.67 for the year (2025 - surplus of £41,134.53).
The total funds of the Trust are held as unrestricted.
Approved by the Trustees and signed on their behalf by:
13 August 2026 | 12:27 PM BST _______ Date: ________
Trustee
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TWITTEN CHARITABLE TRUST
Annual Accounts for the year ended 5 April 2026
| RECEIPTS 2026 Dividends Received per Schedule I 13,920.63 £ Bank Interest per Schedule II 169.33 £ Proceeds of Investment Disposals per Schedule III 214,229.08 £ 228,319.04 £ PAYMENTS Grants Paid per Schedule IV 186,000.00 £ Investment Management Costs per Schedule V 7,700.52 £ Governance Costs per Schedule VI 3,440.00 £ Purchase cost of investments acquired per Schedule VII 45,128.19 £ 242,268.71 £ (Deficit)/Surplus for the year 13,949.67) (£ |
2025 15,091.76 £ 12.44 £ 56,787.46 £ 71,891.66 £ 19,000.00 £ 6,341.79 £ 5,242.00 £ 173.34 £ 30,757.13 £ 41,134.53 £ |
2025 |
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TWITTEN CHARITABLE TRUST
Annual Accounts for the year ended 5 April 2026
| Unrestricted Funds 2026 Bank and Cash in hand Opening Balance 64,402.31 £ (Deficit)/Surplus for the year 13,949.67) (£ Closing Balance 50,452.64 £ Represented by Bank of Scotland 16,907.96 £ A J Bell Securities Limited 33,544.68 £ General Funds 50,452.64 £ Investments at market value 642,176.00 £ |
Unrestricted Funds 2025 23,267.78 £ 41,134.53 £ 64,402.31 £ 178.63 £ 64,223.68 £ 64,402.31 £ 741,860.00 £ |
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The liabilities of the charity at 5 April 2026 are:
Blackadders LLP, balance of their fee for work in the trust for the year to 5 April 2026 of £1,600 (2025 - £1,500) plus vat.
Elaine J Sime, Scottish Law Accountant, her fee for Independent Examination of £250 (2025 - £200).
Approved by the Trustees and signed on their behalf
13 August 2026 | 12:27 PM BST _______ Date:_____
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Notes to the accounts for the year to 5 April 2026.
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1 Accounting Policies
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1.1 The Accounts are prepared under the Historical Cost Convention. All income is recorded on a receipts basis no accrual being made for anticipated dividends. All expenditure is recorded as paid.
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2 Grants paid are detailed in Schedule IV.
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3 No remuneration is paid to the Trustees (2025 - nil).
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4 The Trust has no employees (2025- nil).
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5 There are no material commitments as at 5 April 2026 (2025 - nil).
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TWITTEN CHARITABLE TRUST
Report of the Independent Examiner to the Trustees
I report on the accounts of the Trust for the year ended 5 April 2026 which are set out on pages 3 to 5.
Respective responsibilities of the Trustees and Examiner
The Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 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 Statement
In the course of my examination, no matter has come to my attention:
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1 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
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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
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Accounts Regulations (as amended)
have not been met, or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
17 August 2026 | 8:30 AM BST
_______ Date: _____
Elaine J Sime Law Accountant 47 Dalhousie Street Monifieth DD5 4AL
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Annual Accounts for the year ended 5 April 2026
| Schedule I Dividend Income Per Blackadders Wealth Management LLP Schedule II Bank Interest Bank of Scotland Account 10142166 Interest for the year (gross) Schedule III Disposals Per Blackadders Wealth Management LLP Schedule IV Grants to Charitable Organisations British Red Cross Ukraine Crisis Appeal Broughty Ferry Men's Shed Fistula Foundation Friends of the Earth Scotland Ltd Highland Council for Inverness Botanic Garden donation in memory of Nigel Henderson Medical Aid for Palestinians Friends of Nablus nurses appeal Edinburgh Women’s Aid Limited Schedule V Investment Management Costs Blackadders Wealth Management LLP, their fees and vat for investment management totalling: Schedule VI Governance Costs Blackadders LLP balance of their fee for administration for the year to 05.04.2024 Blackadders LLP balance of fee for administration for the year to 05.04.2025 Blackadders LLP interim fee for administration for the year to 05.04.2026 Elaine J Sime her fee for examining account to 05.04.2025 Bank of Scotland service charge for international transfer to Fistula Foundation Schedule VII Acquisitions Per Blackadders Wealth Management LLP |
2026 13,920.63 £ 169.33 £ 214,229.08 £ - £ - £ - £ - £ - £ - £ 6,000.00 £ 180,000.00 £ 186,000.00 £ 7,700.52 £ - £ 1,800.00 £ 1,440.00 £ 200.00 £ - £ 3,440.00 £ 45,128.19 £ |
2025 15,091.76 £ 12.44 £ 56,787.46 £ 3,000.00 £ 1,000.00 £ 3,000.00 £ 3,000.00 £ 1,000.00 £ 8,000.00 £ - £ - £ 19,000.00 £ 6,341.79 £ 2,640.00 £ 2,400.00 £ - £ 175.00 £ 27.00 £ 5,242.00 £ 173.34 £ |
2025 |
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