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 **----- 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. **----- 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 **----- 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 -----**
**----- 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|Other**666**|**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