APPENtXX2 Th8R¢knUMtrtabknTn SC028285 Receipts and payments accounts F￿lThe perk)a frrA A￿st 24 Seciion A Siatemeni of receipts and payments Expendable PerMan￿￿t uni*strict•d funds Total tunds currentperiod Total Nnds last fvnds lunds A1 R•c4lWS Grants CrDSS tradi Income rrom In%esir(Erns omei tr L4XJ 10,084 Rents fr￿n la￿ & ￿kS[￿s Gr￿S receipts Trom otr*r (Iwrt 1.029 12.378 370 10N54 tota 12,370 A2 R•c•iptsfrom as5•t& invest￿rrt SU￿$ Proceeds frotn sae of fixed assets 416203 414203 138,9S7 Proceed5 ttDtll Sae of ITwe5trtbents 12A78 428,681 149,411 A3 PaymAnts Exwses forfundraisiry aL*wbes GtD55 Itajing Pa￿Tn￿ts Investment markHgemenl tosts 1.929 Grants 41.228 41.223 18 12 Audrt I Indepen￿1 L8J 3 Sub tots 47.1110 4466 A4 Paymgnts rdatsngtoass•tand F￿rChaSeS off￿d assets 404,358 401359 124662 A4 Sub total 404358 124.f62 rotslpoynrcnts 405.823 451.376 129.128 131.1751 10.3BO (217951 20.283 ASTransfersiollfroml funts 29,876 (29,8751 Sun)Iu5/(defi¢it) foryrw IJ.wD} {1?.4Y5J (a7951 20.2U3 SC028285 Section B Statemeni of L)alances PL7I1hK￿rrt Clltryw Bl ¢a511 cash￿￿ ba￿￿e5 atswtofs 13,361 23,125 plu311defiutlsho￿￿￿[￿￿Ftsa Vg,4951 P2,7Y51 CashMd bulancesatendofF 10.061 13.691 41 3B1,91 41 381J1 lorthYvA£ 1orthTe5t£ Tth B5 Contingent lia￿11￿￿$ Td S￿1)8￿1r¢ Priiii Daieof 2635544-3 (Robertson Draft Receipts and Payments Account 2024) / Statement of balances 2 December 2007 APPENDDC2 SC028285 Section C Notes to the Accounts C1 Natur• and purpose of funds (m8ybe stated on analysisorrundsworksheets) Ex￿ndab￿ endowmenl fijnds are those ¥thi£h are wired to be invested lo Income txrt vjhich may be transferred to unre5tsthd funds althe d￿￿￿et￿ of the in order that they may be eN￿nd in futheranceoflhe rhantysobiectNes Un￿tthd inu)me furKlsareavaiWefor L￿allhe d5cretK)n (KttU5tee5 in furtherdnceoftrE rl4ectwesofthech¥ity whith haye beendesurK*dforotsrwposes. Type of activity or projpct supportod NL￿tsrOf gtatrt3 C2 Grants C3aTrustee remuneratlon If rv) ￿Mune￿i¥)n %Yas pa￿ during peiv)d lo charity tntstee IN Fer$￿ coNEded to a Iru5tee CrOssth￿ ￿ Iithervmse c(NnWe section 3bl Authority und•r which paid C3bTru8ts0 remuneratlon- dÈtall$ C4aTrustee expenses lftN)eNpe[￿eSv￿E paKJ lo &ych&ity InTrtee duringttE ￿1[¥] Ihen cru5s thi5 tx)x (olhe￿IlseCornp￿te seCt￿4b) w1￿￿e1( C4bTru$teeexpen$es- d*t*lls Nature of transaction I￿end C5 Transactlons wlth trustees and connected Trusltnanaganentfe55 CIAT luS￿e) 3,517 Ludkw Trust Conpany Lvnrted ce other Infomiatfjon 26￿4-y(R0￿ts£￿1 DraftRe¢ew*¥J PtyntsXSAtLWII ￿>24)11+xeS 3 APPENDIX 1 oscr,- Period start dale Period end dale ¢￿th To 2024 offi￿ of the Scottish Charity Regulator Reference and administration details Charity nane Other names charity is known The Rcthrtson Charitable Trust Registered charity number Charity's prineipal address SC028285 Ludbw Tntst Company ￿rnited 1* Flc*)r, Tower Wharf Cheese BrBtol PostcodeBS2 IXIJ Names of the charity trustees on dale of approval of Trustees, Annual Report Trustee Trarne Office {rf ￿y> Dales acted not for whole year {or body) entitled to inttruslee{rfany) Ludlow Trust Company Limrted 10 11 12 13 14 15 16 17 18 19 20 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) Structure, governance and management Type of governing document Dedaration ofTrust dated 28 August 1998 as amended 3 September Trustee recrnitment and appointment New trustees are appointed by the existing tn￿tees. ## **Objectives and activities** |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|The charity’s objectives are to apply the capital or the income of the trust;
a)To or for the benefit of such or more of the following charitable
institutions namely;
i)Help the Aged
ii)Elpis
iii)The Baptist Missionary Society
iv)Such charitable institution as may be selected by the trustees and
based on carrying out its activities generally within the Edinburgh and
Lothian area in connection with research into, concern with or the care,
treatment or alleviation or relief of epilepsy.
b)To or for the benefit of such one or more charitable institution or
charitable institutions as the trustees in their uncontrollable discretion may
select provided always that the charitable institutions or institutions in
question shall generally operate in similar charitable areas and with the
same general purposes as the four charitable institutions hereinbefore
specifically enumerated or
c)In implementing or assisting to implement any charitable purposes
which the trustees in their uncontrollable discretion may from time to time
by minute resolve upon.| |---|---| ||During the year under review the charity made grants of £13,741 to each
of the following:
Age UK
ELPIS
The Baptist Missionary Society
In determining the activities undertaken the trustees have had regard to
the Office of Scottish Charity Regulator’s guidance on public benefit.| ||| **2** ## **APPENDIX 1** ## **Achievements and performance** **Summary of the main achievements of the charity during the financial period** ## **Financial review** |**Financial review**|| |---|---| |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|At the end of the accounting year the charity had free reserves amounting
to £10,061 (2023: £13,361).
In addition to the free reserves the charity has bank balances of £3,630
(2023: £23,125) and investments of £414,209 within the expendable
endowment fund.
The Trustees pursue a policy of maintaining a free reserve available to be
spent in the furtherance of the charity’s objectives, as well as covering
future needs, opportunities, contingencies and risks.| ||| ||| **3** **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 Signature(s) Full name(s) Position (e.g. Chair) Date** **4** ## **Independent Examiner's Report to the Trustees of The Robertson Charitable Trust** I report on the accounts of the charity for the year ended 28[th] August 2024 which are set out on pages 1 to 2. ## **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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 2006 Accounts 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 view given by the 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 - 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. ## ACCA KJF Accounting Ltd, 17 Sheringham Avenue, Southgate, London N14 4UB Date: 14[th] May 2025 I