APPENDIX 1
Trustees’ Annual Report for the period Period start date Period end date OSC rc From 06Day 04Month 2024Year To Day05 04Month Year2025
Office of the Scottish Charity Regulator
Charity name THE GRANT SIMPSON TRUST Other names charity is m“— Registered charity number $C027149 Charity’s principal address 28 Wellmeadow BLAIRGOWRIE Perthshire
Postcode PH10 6AX
Names of the charity trustees on date of approval of Trustees’ Annual Report
Trustee name Office (if any) sangre‘4year aceoon asemea to appoint trustee (if any) 1 . 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
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)
Name Dates acted if not for whole year
Structure, governance and management
==> picture [516 x 140] intentionally omitted <==
----- Start of picture text -----
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Type of governing document|Trust disposition|and|Settlement|iii late of Chesterhill|
|House,|Anstruther,|Fife|dated|30"|June|1970|and|registered|in|Books|of|
|Council|and|Session|on|7the|March|1973.|
|Trustee|recruitment|and|appointment|Trustees|with|appropriate|knowledge|and|contacts|to|administer|Trustee|
|assets|and|implement|Trust|purposes.|
----- End of picture text -----
Objectives and activities
Charitable purposes Support for research into finding a cure for cancer.
==> picture [503 x 23] intentionally omitted <==
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Summary of the|main|activities|Assessing|applications|for|grant|assistance,|and|deciding|which|local|
|in|relation|to|these|objects|bodies would|benefit|from|the|Trust's|limited|resources.|
----- End of picture text -----
2
APPENDIX 1
Achievements and performance
==> picture [523 x 124] intentionally omitted <==
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Summary|of the main|achievements|of|||Income|ingathered|in|accordance|with|Trust|Purposes.|
|the|charity|during|the|financial|period|
|Donation|to|the|Scottish|Cancer|Foundation|for £10,000|in|respect|of the|
|prize|for|an|early|career|researcher|working|in|the|field|of cancer|
|prevention.|
|Payment|of £30,300.64|was|made|to|University|of Dundee|re|payment|for|
|2nd|year|research|student|re oesophageal|cancer.|
|Perusal|of reports|as|to|the|recipient|of the|funding|and|the|results|of their|
|research.|
----- End of picture text -----
==> picture [523 x 274] intentionally omitted <==
----- Start of picture text -----
|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Brief statement|of the|charity’s|policy|To|maintain|adequate|reserves|to|finance|Trust|purposes|so|as|not|to|
|on|reserves|interrupt|any|ongoing|funding,|
|Details|of any|deficit|The|charity|suffered|a|deficit|in the year of £36,758,|£19,122|of this|
|on unrestricted|funds|and £17,636|on endowment|funds|leaving|
|funds|at|end of the period of £90,564 made up|of £60,452|on|
|unrestricted|funds|and|£30,112|on|endowment|funds.|
|The|deficit|on|unrestricted|funds|came|about|due|to|the|level|of|
|grants|awarded|in|the|period|as|noted|above.|
|The|deficit|in endowment|funds|came|about|due|to|the|charity|
|purchasing more|investments|that|it|sold during|the|year.|
|Donated|facilities|and|services|(if any)|| None|
----- End of picture text -----
3
APPENDIX 1
Other optional information
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Full_name(s)ee Position (e.g. Chair) TRUSTEE Datare 2e-Qr- LTOLG
Enter SC No. below
APPENDIX 2
Enter charity name below
SC027149
The Grant Simpson Trust
| Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | Receipts andpayments accounts | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Period start date | Period end date | Period end date | |||||||||||||||||||||||
| For the period from |
06 | 04 Month |
2024 Year |
to | Day 05 |
Month 04 |
Year 2025 |
||||||||||||||||||
| Section A Statement of receipts and payments | |||||||||||||||||||||||||
| Unrestricted funds |
Restricted funds |
Expendable endowment funds 3 |
Permanent endowment funds |
Total funds current period |
Total funds last period |
||||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ 2 |
to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||||||
| A1 Receipts | |||||||||||||||||||||||||
| Donations | - | - | - | - | |||||||||||||||||||||
| Legacies | - | - | - | - | |||||||||||||||||||||
| Grants | - | - | - | - | |||||||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | - | |||||||||||||||||||||
| Gross tradingreceipts | - | - | - | - | |||||||||||||||||||||
| Income from investments other than | |||||||||||||||||||||||||
| land and buildings | 32,265 | 32 | 32 | 32 | 32,265 | 34,755 | |||||||||||||||||||
| Rents from land & buildings | - | - | - | - | |||||||||||||||||||||
| Gross receipts from other charitable | |||||||||||||||||||||||||
| activities | - | - | - | - | |||||||||||||||||||||
| - | - | - | - | ||||||||||||||||||||||
| A1 Sub total | A1 Sub total | 32,265 | 32,265 | - | - | - | - | - | - | - | - | - | - | - | 32,265 | 32,265 | 32,265 | 32,265 | 34,755 | ||||||
| A2 Receipts from asset & | |||||||||||||||||||||||||
| investment sales | |||||||||||||||||||||||||
| Proceeds from sale of fixed assets Proceeds from sale of investments 349,540 A2 Sub total - - 349,540 Total receipts 32,265 - 349,540 ~~—— =~~ |
- - ~~= —~~ |
- - ~~—~~ |
- 349,540 119,533 349,540 119,533 381,805 154,288 ~~—~~ |
||||||||||||||||||||||
| A3 Payments | |||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | |||||||||||||||||||||
| Gross trading payments | - | - | - | - | |||||||||||||||||||||
| Investment management costs | 6 | 6,034 | 6 | 6 | 6 | 6,034 | 4,409 | ||||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | ||||||||||||||||||||||||
| activities | - | - | - | - | - | - | |||||||||||||||||||
| Grants and donations | 40 | 40,301 | 40 | 40 | 40 | 40,301 | - | ||||||||||||||||||
| Governance costs: | |||||||||||||||||||||||||
| - | - | - | - | ||||||||||||||||||||||
| Audit / independent examination | 1 | 1,056 | 1 | 1 | 1 | 1,056 | 960 | ||||||||||||||||||
| Preparation of annual accounts | 846 | 846 | 846 | 846 | 846 | 846 | 2,200 | ||||||||||||||||||
| Legal costs | 2 | 2,484 | 2 | 2 | 2 | 2,484 | 1,800 | ||||||||||||||||||
| Other | Other | Other666 | 666 | 666 | 666 | 666 | 666 | 800 | |||||||||||||||||
| - | - | - | - | ||||||||||||||||||||||
| **A3 Sub total ** | 51,387 | 51,387 | - | - | - | - | - | - | - | - | - | - | - | 51,387 | 51,387 | 51,387 | 51,387 | 10,169 | |||||||
| A4 Payments relating to asset and | |||||||||||||||||||||||||
| investment movements | |||||||||||||||||||||||||
| Purchases of fixed assets Purchase of investments 367,176 A4 Sub total - - 367,176 Total payments 51,387 - 367,176 ~~—————~~ |
- - |
- - |
- - |
- - |
- 367,176 367,176 418,564 |
- 367,176 367,176 418,564 |
- 367,176 367,176 418,564 |
- 367,176 367,176 418,564 |
93,362 93,362 103,531 |
||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
19,122) ( - 17,636) ( - 36,758) ( 50,757 - 19,122) ( - 17,636) ( - 36,758) ( 50,757 ~~=——————~~ |
APPENDIX 2
The Grant Simpson Trust
SC027149
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B3 Other assets B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments |
Details | Unrestricted funds to nearest £ 79,574 19,122) ( |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 47,748 | 127,322 | 76,565 | ||||
| Surplus / (deficit) shown on receipts and payments account |
17,636) ( |
36,758) ( |
50,757 | ||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
60,452 | - | 30,112 | - | 90,564 | 127,322 | |
| - | - |
- Fund to which |
- asset belongs |
- |
- |
||
| Market valuation to nearest £ |
Last year to nearest £ |
||||||
| SHARES,BONDS & UNIT TRUSTS | EXPENDABLE | ENDOWMENT | 936,261 | 964,582 | |||
| (Perschedule4) | |||||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
936,261 | 964,582 | ||
| Current value (if available) to nearest £ |
Last year to nearest £ |
||||||
| Details | Total Fund to which l |
- | - |
- |
|||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
|||||
| Details | Fund to which l | Total iability relates |
- | - | |||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| Signature | Print Name | Total | - | - |
|||
| Date of approval |
|||||||
Draft Accounts 2025 Amended / Statement of balances
2
December 2007
APPENDIX 2
The Grant Simpson Trust
SC027149
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
| C3a Trustee remuneration C4a Trustee expenses C4b Trustee expenses - details C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C2 Grants |
Type of activity or project supported Scottish Cancer Foundation Prize Dundee UniversityResearch Student |
Type of activity or project supported Scottish Cancer Foundation Prize Dundee UniversityResearch Student |
Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|---|---|
| 1 | 10,000 | ||||
| 1 | 30,301 | ||||
| Total | 40,301 |
||||
| 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 | £ | ||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | X | |||
| Nature of transaction TO HODGE SOLICITORS LLP ADMINISTRATION FEE INCL VAT |
Number of trustees |
£ | |||
| Nature of relationship TRUSTEE IS A PARTNER |
Transaction amount (£) |
Balance outstanding at period end (£) |
|||
| TO HODGE SOLICITORS LLP | |||||
| TRUSTEE | ADMINISTRATION FEE INCL VAT | 3,997 | 0 | ||
| IS A PARTNER | |||||
C6 Other information
Draft Accounts 2025 Amended / Notes
3
December 2007
APPENDIX 2
The Grant Simpson Trust
SC027149
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | 1 Donations | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 2 Grants |
- | - | - | - | - | - | |||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
||||
| - | - | ||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 3 Gross receipts from other charitable activities |
- | - | - | - | |||||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities |
- | - | - | - | - | - | |||
| - Restricted funds to nearest £ |
- Expendable endowment funds to nearest £ |
- Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
|||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | - | - | - | - | - | - | |||
| - | - | - | - | - | - |
Draft Accounts 2025 AmendedAdditional notes (1)
December 2007
APPENDIX 2
SC027149
Additional analysis (2)
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|---|---|---|---|---|---|---|---|
| Donations | - | ||||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | - | |||||
| buildings | 32,265 | 32,265 | 34,755 | ||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
32,265 | - | - | - | 32,265 | 34,755 | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | - | 349,540 | 349,540 | 119,533 | ||
| Sub total Total receipts Payments |
- | - | - | 349,540 | 349,540 | 119,533 | |
| 32,265 | - | - | 349,540 | 381,805 | 154,288 | ||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | 6,034 | 6,034 | 4,409 | ||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | 40,301 | 40,301 | - | ||||
| Governance costs: | - | ||||||
| Audit / independent examination | 1,056 | 1,056 | 960 | ||||
| Preparation of annual accounts | 846 | 846 | 2,200 | ||||
| Legal costs | 2,484 | 2,484 | 1,800 | ||||
| Other | 666 | 666 | 800 | ||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
51,388 | - | - | - | 51,388 | 10,169 | |
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | 367,176 | 367,176 | 93,362 | |||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | 367,176 | 367,176 | 93,362 | |
| 51,388 | - | - | 367,176 | 418,564 | 103,531 | ||
| 19,123) ( |
- | - | 17,636) ( |
36,759) ( |
50,757 | ||
| - | |||||||
| 19,123) ( |
- | - | 17,636) ( |
36,759) ( |
50,757 | ||
| Nature and purpose of funds | |||||||
Draft Accounts 2025 AmendedAdditional notes (2)
December 2007
APPENDIX 2
The Grant Simpson Trust
SC027149
Additional analysis (3)
6 Breakdown of restricted funds
| 6 Breakdown of restricted funds | ||||||
|---|---|---|---|---|---|---|
| Receipts | Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraisingactivities | - | |||||
| Gross tradingreceipts | - | |||||
| Income from investments other than land and buildings |
- | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature andpurpose of funds | ||||||
Draft Accounts 2025 AmendedAdditional notes (3)
December 2007
APPENDIX 3
’ Independent examiner s report on the accounts V2
Report to the trustees/members of
Charity name
The Grant Simpson Trust
| Registered charity | SC027149 |
|---|---|
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| 06 April 2024 to 5 April 2025 |
|
| Set out on pages | Pages 1 - 11 |
| Respective responsibilities of trustees and examiner |
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity 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 | My examination is carried out in accordance with Regulation 11 of the 2006 Accounts |
| examiner’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 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 viewgiven bythe accounts. | |
| Independent examiner’s statement |
In the course of my examination, no matter has come to my attention 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 and Regulation 4 of the 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 understanding of the accounts to be reached. |
| Signed:** | Date: 27/02/26 |
| Name: | |
| Relevant professional | |
| qualification(s) or body | FCCA |
| (if any): | |
| Address: | 78, 84 Bell Street |
| Dundee | |
| DD1 1RQ |
** OSCR will accept digital or typed signatures