7
THE JEAN FRASER CHARITABLE TRUST
ACCOUNTS
.
for the year ended 30 June 2025
Scottish Charity No. SC028374
LINDSAYS CSK/JMF3/2
|
THE JEAN FRASER CHARITABLE TRUST Trustees’ Report for the year ended 30 June 2025
The Trustees submit their report for the year ended 30 June 2025
The Trust was established by Mrs Jean Madeline Frances Fraser in terms of a Deed of Trust dated 31 August, 15 September and 10 and 42 October 1998 and registered in the Books of Council & Session 14 October 1998.
The objectives of the Trust are to use the income and, if agreed, the capital of the Trust, to benefit any ofithe following:
,
-
Charities and educational establishments within the UK
-
e Charitable bodies or organisations concerned with conservation and/or ecology e The preservation and conservation for the benefit of the public of buildings and land of historic and architectural interest, in particular within the City of Edinburgh.
The Trustees, in fulfilling these objectives, also have regard to the overriding requirement of providing a public benefit.
During the year, the Trustees collected income and considered the bodies which should benefit. During the period of these accounts, donations were made to Royal Botanic Gardens, Edinburgh, Leith School of Art, Woodland Trust, Alzheimer Research, RNLI, Borders Forest Trust and Parkinson's Disease Society.
The Trust is registered with the Office of the Scottish Charity Regulator (SC028374) and is subject to the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. These accounts conform with the Regulations. They are prepared on a ’ receipts and payments basis, there being no requirement in the Deed of Trust to do otherwise. They are subjected to external scrutiny and the independent examiner’s report is attached to these accounts.
The Trustees are responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. They have assessed risk and taken appropriate steps.
The financial position of the Trust is as disclosed in the accounts. No Trustee received any remuneration nor were any expenses paid to them during the period of these accounts. The Trustees engage the services of Lindsays Solicitors, of which one of the Trustees, i GEEs 2 Partner to whom fees of £ 1625 for secretarial and administrative support to the Trustees were paid in respect of the period of these accounts.
The Trust is recognised as a charity by the Inland Revenue for taxation purposes and there is therefore no liability to taxation on any of its income or capital gains.
Approved by the Trustees and signed by
ae... Tastes
The Jean Fraser Charitable Trust
Abstract of account for year to 30 June 2025
CAPITAL
,
,
| Credit balance atthecloseoflastaccount investments transferred by |
262,699,29 21,123.90 |
||
|---|---|---|---|
| Gain on revaluation ofinvestments | 12,087.72 | ||
| 295,910.91 | |||
| Deduct:- | |||
| Loss on realisation ofinvestments | 828.26 | ||
| Administration expenses (Examination Fee 2024 Account) | 125.00 | ||
| InvestmentManagement Fees | 814.05 | ||
| Transferfrom Capital to Revenue | 20,000.00 | ||
| Agents’ Capital Fees | 811.20 wenn |
22,578.51 | |
| Credit balance atthe closeofthis account ofwhich, Investments atmarketvalue:- |
273,332.40 268,774.30 |
||
| Balance underinvested | 4,558.10 | ||
| REVENUE | |||
| Credit balance atthe closeoflastaccount |
4,968.69 | ||
| Add: Investment income |
6,441.60 | ||
| Transfer to Revenuefrom Capital | 20,000.00 | ||
| 31,410.29 | |||
| Deduct:- | |||
| Charitable donations | 24,900.00 | ||
| Investment Management Fees | 814.05 | ||
| Agents' RevenueFees | 813.60 sornnenn= |
26,527.65 | |
| Credit balance atthecloseofthis account |
wonnnnens | 4,882.64 | |
| 9,440.74 | |||
| Represented by: Evelyn Partners , |
Capiital Revenue |
4,928.97 200.61 |
|
| LindsaysClientAccount | 4,311.16 nonn----- |
9,440.74 |
.:.\
| |
The Jean Fraser Charitable Trust Receipts & Payment Account for the year to 30 June 2025
==> picture [418 x 380] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2024|
|Receipts|
|Investment Income|6,441.60|6,207.18|
|Equalisation|on|Shares|214.35|34.77|
|6,655.95|6,241.95|
|Proceeds from|sale of investments|44,327.05|78,541.22|
|Total|Receipts|50,983.00|84,783.17|
|Payments|
|Charitable|Donations|24,900.00|4,200.00|
|Administration|Expenses|125.00|125.00|
|;|1,628.10|1,443.78|
|Investment|Management|Fees|
|Agent's|Fees|1,624.80|1,766.74|
|28,277.90|7,535.52|
|Purchase of Investments|21,956.22|76,003.25|
|Total|Payments|50,234.12|83,538.77|
|Surplus|/|(deficit)|for year|748.88|1,244.40|
----- End of picture text -----
|[.]
|
:
,
,
;
The Jean Fraser Charitable Trust Statement of Balances as at 30 June 2025
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----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|Investments|
|Opening|balance|195,250.72|177,197.10|
|Purchases(inc|equalisations)|21,741.87|75,968.48|
|Shares|transferred|to|Trust|21,123.90|20,172.20|
|Sales|(44,327.05)|(78,541.22)|
|Gain|/|(loss)|on|sales|(828.26)|454.16|
|Closing|balance|192,961.18|195,250.72|
|Market Value as at|30 June|268,774.30|258,976.12|
----- End of picture text -----
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||||||
|---|---|---|---|---|
|Bank and|cash|in|hand|
|Opening|balances|
|Evolyn|Partners|6,373.63|3,853.66|
|Lindsays|Ledger|2,318.23|3,593.80|
|Surplus|/ (deficit) for year|8,691.86|7,447.46|
|748.88|1,244.40|
|Closing|balance|9,440.74|8,691.86|
|Represented|by:|
|Evelyn|&|Partners|5,129.58|6,373.63|
|Lindsays|Ledger|4,311.16|2,318.23|
|9,440.74|8,691.86|
----- End of picture text -----
All funds are unrestricted.
Approved by the Trustees and signed on their behalf
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:
Appendices
, Income
| | | | |
| : , | : || :
.
Investment Income
: |!
,
Aberforth Smaller Companies 29-Aug-2024 Dividend 68.00 - 10-Mar-2025 Dividend 30.00 10-Mar-2025 Dividend 150.00 Aegon Ethical Eq B Dis 28-Jun-2024 Dividend 60.07 Artemis Fund Managers 28-Feb-2025 Dividend 36.71 : Blackrock Fd Managers Euro Dynamic 30-Apr-2025 Dividend 104.39 Diverse Income Trust ple 30-Aug-2024 Dividend - 97.13 : Gemcap Investment Funds Ireland ple . 103.65 16-Aug-2024 Dividend 13-Nov-2024 Dividend . 103.67 , 104.76 13-Jan-2025 Dividend 15-May-2025 Dividend 103.45 Guinness Aset Management 31-Jul-2024 Dividend 138.37 31-Jan-2025 Dividend . °115.22 HICL Infrastructure Ord 30-Sep-2024 Dividend 6.96 30-Sep-2024 Dividend . 46.60 31-Dec-2024 Dividend 41,24 ‘ 12.32 : 31-Dec-2024 Dividend . 37.49 31-Mar-2025 Dividend 31-Mar-2025 Dividend 16.07 30-Jun-2025 Dividend 12.38 : 41.44 30-Jun-2025 Dividend Invesco Asia Dragon Trust Ord 29-Nov-2024 Dividend 175.50 31-Jan-2025 Dividend 87.75 - 87,75 25-Apr-2025 Dividend ' JP Morgan US Equity Inc Fund 31-Jul-2024 Dividend . 65.00 ‘ 63.14 31-Oct-2024 Dividend 31-Jan-2024 Dividend t 72.9362.34 30-Apr-2025 DividendJP Morgan Global Growth & Income ple 03-Jul-2024 Dividend 71.18 07-Oct-2024 Dividend 88.01 . 88.01 06-Jan-2025 Dividend 09-Apr-2025 Dividend . 88.0188.01 23-Jun-2025 DividendJupiter UT Japan Inc Stl ; 30-Sep-2024 Income Distribution 79.30 31-Mar-2025 Income Distribution 93.68 oo Law Debenture 04-Jul-2024 Dividend 80.00 24-Oct-2024 Dividend , 80.00 - 80.00 23-Jan-2025 Dividend 16-Apr-2025 Dividend 95.00 ; ; : .
.
Appendices
|
|
| | | | | . | | | :
|
| MercantileInvestment Trustple | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 01-Aug-2024 Dividend 01-Nov-2024 Dividend |
60.00 60.00 |
. | |||||||||||||||
| 03-Feb-2025 Dividend | ‘ | . | “60.00 | ||||||||||||||
| 16-May-2025 Dividend | 136.00 | ||||||||||||||||
| PolarCapitalFundsple 31-Jul-2024 Dividend |
94.59 | ||||||||||||||||
| 31-Oct-2024 Dividend 31-Jan-2025 Dividend |
91.96 98.35 |
||||||||||||||||
| 30-Apr-2025 Dividend | 96.43 | ||||||||||||||||
| : RathboneEthicalBondInstlIncome |
|||||||||||||||||
| 30-Aug-2024 Dividend 29-Nov-2024 Dividend 28-Feb-2025 Dividend - |
118.80 123.20 121.00 |
’ | |||||||||||||||
| RoyalLondonSustEDist 02-Aug-2024 Dividend 31-Jan-2025 Dividend |
. | 136.28 71.52 |
. | ||||||||||||||
| . | RoyalLondonAssetManagementS/D High Yield 02-Sep-2024 Dividend 04-Mar-2025 Dividend ' |
140.64 138.79 |
|||||||||||||||
| RufferInvestmentFunds 15-Nov-2024 Dividend 15-May-2025 Dividend |
, | 66.44 15.66 |
|||||||||||||||
| Scottish MortgageInvestTrust 11-Jul-2024 Dividend 13-Dec-2024 Dividend |
s | 39.20 23.76 |
|||||||||||||||
| TheRenewablesInfNPV 30-Sep-2024 Dividend 31-Dec-2024 Dividend 31-Mar-2025 Dividend 30-Jun-2025 Dividend |
145.24 145.24 145.24 146.79 |
. | |||||||||||||||
| UK(Gov of) 3.25%BDS31/01/2033 31-Jul-2024 Gross Interest : 31-Jan-2025 GrossInterest |
+ | 130.00 130.00 |
|||||||||||||||
| UK(Gov of)3.75% bds 07/03/2027 09-Sep-2024 GrossInterest 07-Mar-2025 GrossInterest |
183.89 140.63 |
||||||||||||||||
| UK(Gov of) 4%BDS22/10/2031 22-Oct-2024 GrossInterest 22-Apr-2025 GrossInterest |
’ | 193.44 150.00 |
; | ||||||||||||||
| EvelynPartners 15-Sep-2024 GrossInterest 15-Dec-2024 GrossInterest 15-Mar-2025 GrossInterest 15-Jun-2025 GrossInterest LindsaysFunds |
; | 23.06 20.89 17.72 19.52 |
: | . | |||||||||||||
| . | 03-Jul-2024 Paymentinlieuofclient interestdue 04/02/22 and30/06/24 02-Oct-2024 Paymentinlieuofclient interestduefor 04/02/22 and30/09/24 |
fortheperiodbetween fortheperiodbetween |
between between |
32.20 43.04 |
|||||||||||||
| 03-Jan-2024 Paymentin lieuofclient interestdue * 04/02/22 and31/12/24 |
fortheperiodbetween | . | . 62.88 | , | |||||||||||||
| 01-Apr-2025 Paymentinlieuofclientinterestduefor 04/02/22and31/03/25 30-Jun-2025 Paymentin lieuofclient interestduefor 04/02/22 and30/06/25 |
fortheperiodbetween fortheperiodbetween . |
17.29 _ 26.38 6,441.60 |
, |
| , | | |
| |
Appendices
| 08-Nov-2024 08-Nov-2024 08-Nov-2024 12-Nov-2024 13-Nov-2024 19-Dec-2024 20-Dec-2024 |
Charitable Donations RoyalBotanic Garden,Edinburgh LeithSchoolofArt RNLI BordersForestTrust TheWoodlandTrust Parkinson'sDiseaseSocietyofUK AlzheimerResearchUK |
5,000.00 5,000.00 1,225.00 2,450.00 5,000.00 1,225.00 5,000.00 |
|||
|---|---|---|---|---|---|
| , | 24,900.00 | ||||
| . | |||||
| Transfer toRevenue 30-Jun-2025 |
from Capital TransferofCapitalFundstoRevenue |
. | 20,000.00 20,000.00 |
||
| InvestmentManagementFees 12-Jul-2024 EvelynPartnerstheirinvestmentmanagementfee 14-Oct-2024EvelynPartnerstheirinvestmentmanagementfee 15-Jan-2025 EvelynPartnerstheirinvestmentmanagementfee 14-Apr-2025 EvelynPartnerstheirinvestmentmanagementfee |
. | 200.42 203.69 206.87 203.07 |
|||
| 814.05 | |||||
| , | |||||
| Agents Revenue Fees 30-Jun-2025 30-Jun-2025 |
LindsaysFeeforthetrustyear, applicable torevenue Vatat20% |
678.00 135.60 813.60 |
| |
|
. ; . .
| |
.
Appendices
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)
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__
,
| CapitalPayments | ||
|---|---|---|
| CapitalAdministration Expenses 18-Sep-2024RE: cninationfeeofaccounts to30/06/24 |
125.00 125.00 |
|
| Investment Management Fees 12-Jul-2024 EvelynPartners theirinvestmentmanagementfee 14-Oct-2024 EvelynPartnerstheirinvestment management fee 15-Jan-2025 EvelynPartners theirinvestmentmanagement fee 14-Apr-2025 EvelynPartners theirinvestmentmanagement fee |
200.42 203.68 206.88 203.07 |
|
| 814.05 | ||
| . | ||
| Transfer from CapitaltoRevenue 30-Jun-2025 TransferofCapitalFunds toRevenue |
20,000.00 | |
| 20,000.00 | ||
| . | ||
| Agents Capital Fees . 30-Jun-2025 Lindsays-Fee for thetrustyear,applicabletocapital 30-Jun-2025 VAT at20% |
676.00 135.20 |
|
| 811.20 |
?
.
|
NOTES
-
The Investments are shown at cost or the value at date of transfer.
-
Income from Investments is crecited to the income and expenditure account in the period in which it is received.
-
No Trustee received any remuneration during the year (2024 none). However the Trustees engage the services of Lindsays Solicitors, of which one of the rte: a Partner. Details of the legal fees paid to Lindsays during the period are disclosed in the appendices to these Accounts.
Independent Examiner's Report to the Trustees of
The Jean Fraser Charitable Trust
| report on the accounts of the charity for the period ended 30 June 2025
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. 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. 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 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 | do not express an audit opinion on the view given by the accounts.
|
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:
(a) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
(b) to prepare accounts which accord with the accounting records and comply with Regulation 9 cf 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.
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2025
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