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## 

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|Charity name:|Mary Chalmers Charitable Trust|
|---|---|
|Scottish Charity Number:|SCO28591|
|Principal Address:|c/o Stronachs LLP, 28Albyn Place, Aberdeen, AB10 1YL|
|Solicitors:|Stronachs LLP|
|Investment Managers:||
|Independent Examiners:|Acumen Accountants and Advisors Limited|
|Trustees:|Stronachs Trustee Company Limited|
|Structure, Governance and Management||
|Governing Document:|The Trust is a charitable trust formed and administered in the terms of|
||the Trust Disposition and Settlement of<br>Shirres|
||Chalmers dated 23 December 1996 and recorded in the Sheriff Court|
||Books of Aberdeen on 17 April 1998 ("the Trust Deed").|
|Recruitment andAppointment|The Trustees were appointed in the Trust Disposition and Settlement|
|of New Trustees:|registered in the Sheriff Court Books of Aberdeen on 17 April 1998.|
||New Trustees will be appointed by the existing Trustees as and when|
||necessary.|
|Trustee Remuneration and|The Trustees did not receive any remuneration or expenses during the|
|Expenses:|year.|
|Risk Management:|The Trustees have a duty to identify and review the risks to which the|
||charity is exposed and to ensure appropriate controls are in place to|
||provide reasonable assurance against fraud and error.|





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||Independent examiner's report|Independent examiner's report|Independent examiner's report|on the accounts V2|on the accounts V2|
|---|---|---|---|---|---|
||||Charity name|||
|||Mary Chalmers Charitable Trust||||
||||SCO28591|||
||Period start date||||Period end date|
|Day|Month|Year||Day|Month Year|
|01|October 2023||to|30|September 2024|
||||||(remember to include the page|
||||||'numbers of additional sheets)|





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|NDIX 2||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||Mary|Chalmers Charitable Trust||||||SCO28591|
|OSCR<br>Scottish Charity Regulator|For the period<br>from|Receipts and <br>01<br>October||Payments Accounts<br>2023 to<br>30<br>September||||2024||
|Section A Statement of receipts and payments||||||||||
||Unrestricted<br>funds|Restricted funds||Expendable<br> endowment<br>funds|Permanent<br>endowment<br>funds||Total funds <br>current period||Total funds last<br> period|
||to nearest E|to nearest E||tonearest €|to nearest|E||to nearest E|to nearest E|
|Al Receipts||||||||||
|Donations||||||||||
|Legacies||||||||||
|Grants||||||||||
|Receipts from fundraising activities||||||||||
|Gross trading receipts||||||||||
|Income from investments other than<br>land and buildings||||13,047||||13,047|12,737|
|Rents from land & buildings||||||||||
|Gross receipts from other charitable||||||||||
|activities||||||||||
|Bank interest|190|||118||||308|248|
|Al Sub total|190|||13,165||||13,355|12,985|
|A2 Receipts from asset & investment||||||||||
|sales||||||||||
|Proceeds from sale of fixed assets||||||||||
|Proceeds from sale of investments||||69,599||||59,599|37,166|
|A2 Sub total||||59,599||||69,599|37,166|
|Total receipts|190|||72,764||||72,954|50,151|
|A3 Payments||||||||||
|Expenses for fundraising activities||||||||||
|Gross trading payments||||||||||
|Investment management costs||||3,101||||3,101|3,090|
|Payments relating directly to charitable||||||||||
|activities||||||||||
|Grants and donations|4,965|||||||4,965|8,100|
|Governance costs:||||||||||
|Audit / independent examination|725|||||||726|726|
|Preparation of annual accounts|1,445|||||||1,445|1,248|
|Legal costs|1,593|||||||1,593|4,119|
|Other||||||||||
|A3 Sub total|8,729|||3,101||||11,830|17,283|
|A4 Payments relating to asset and||||||||||
|investment movements||||||||||
|Purchases of fixed assets||||||||||
|Purchase of investments||||57,282||||57,282|44,800|
|A4 Sub total||||57,282||||57,282|44,800|
|Total payments|8,729|||60,383||||69,112|62,083|
|Net receipts / (payments)|(8,539)|||12,381||||3,842|(11,932)|
|AS Transfers to / (from) funds|13,288|||(13,288)||||||
|Surplus /(deficit) for year|4,749|||(907)||||3,842|(11,932)|





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|APPENDIX 2<br>Section B Statement|of balances<br>Mary|Chalmers Ch|aritable Trust|aritable Trust||SCO28591||
|---|---|---|---|---|---|---|---|
|||Unrestricted<br>funds|Expendable <br>Restricted funds endowment <br>funds||Permanent<br> endowment<br> funds|Total current<br>period|Total last period|
|||to nearest E|to nearest E|to n catr,t|to nearest E|to nearest E|to nearest E|
|B1 Cash funds|Cash and bank balances at start of year|4,711||7,548||12,259|24,190|
||Surplus / (deficit) shown on receipts and<br>payments account|4,749||(907)||3,842|(11,932)|
||Cash and bank balances at end ofyear|9,460||6,641||16,101|12,258|
||(Agree balances with receipts and payments|||||||
||account(s))|||||||
|||||Fund towhich|asset belongs|Market valuation|Last year|
|||||||to nearest E|to nearest E|
|B2 Investments|Stocks and shares|||Expendable endowment funds||333,997|310,673|
||||||Total|333,997|310,673|
||D||Fund to which asset belongs||Cost Of available)|Current value (if<br>available)|Last year|
||||||to nearest|te nearest E|to nearest E|
|B3 Other assets||||||||
|||||Total||||
|||||Fund towhich|liability relates|Amount due|Last year|
|||||||to nearest E|tonearest|
|B4 Liabilities|Accruals - preparation of accounts|||Unrestricted funds||1,446|1,446|
||Accruals - independent examination|||Unrestricted funds||726|726|
||Accruals - legal costs|||Unrestricted funds||2,356|466|
||Accruals - Investment management costs|||Expendable endowment funds||759|736|
||||||Total|5,286|3,373|
|||||Fund towhich|liability relates|Amount due<br>(estimate)|Last year|
|||||||to nearest E|tonearest £|
|B5 Contingent liabilities||||||||
||||||Total|||
|Signed by one or two trustees on|||||||Date of|
|behalf of all the trustee,|||||||approval|
||||||||$31b12.'|





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|Cl Nature and purpose of|There is a single unrestricted fund for the day to day running of the Trust. Unrestricted funds are|There is a single unrestricted fund for the day to day running of the Trust. Unrestricted funds are|those that may|
|---|---|---|---|
|funds (may be stated on|be used at the discretion of the Trustees in furtherance of the objectives of the Trust. There is a||single|
|analysisof funds worksheets)|expendable endowment fund which my only be used for specific purposes. The Deed of Trust states how the<br>funds should be used to achieve a regular income for the beneficiaries and capital growth of the investments to|||
||ensure continuity of the Trust.|||
||Individual I Number ofgrants<br>Type of activity or project supported institution made|||
|C2 Grants|North East Sensory Services|Institution|1,655.00|
||The Salvation Army|Institution|1,655.00|
||Royal National Lifeboat Institute|Institution|1,655.00|
|||Total|4,965.00|
|C3a Trustee remuneration|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)||
|||.A1.1[110111,1 Under which paid||
|C3b Trustee remuneration -||||
|details||||
|C4a Trustee expenses|If no expenses were paid to any|charity trustee during the period then cross this box||
||(otherwise complete section 4b)|||
|||Number of||
|||trustees||
|C4b Trustee expenses -||||
|details||||
|||Transaction|Balance|
|||amount (£)|outstanding at|
||Nature of relationship|Nature of transaction|period end (E)|
|CS Transactions with trustees||||
|and connected persons||||
|C6 Other information||||





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||Unrestricted<br>funds|Restricted funds|Expendable<br> endowment<br>funds|Perrnanent<br>endowment<br>funds|Total current<br>period|Total last period|
|---|---|---|---|---|---|---|
||to nearest E|to nearest E|to nearest E|to nearest E|to nearest E|to nearest E|
|Total|-||||||



|**Unrestricted**<br>funds|Expendable<br>Restricted funds endowment<br>funds|Permanent<br>endowment<br>funds|Total current<br>period|Total last period|
|---|---|---|---|---|
|to nearest E|to nearest E to nearest E|to nearest E|to nearest E|to nearest E|



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|Unrestricted<br>funds|Restricted funds|Expendable<br> endowment<br>funds|Permanent<br>endowment<br>funds|Total current<br>period|Total last period|
|---|---|---|---|---|---|
|to nearest E|to nearest E|to nearest E|to nearest E|to nearest E|to nearest E|



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|||Total|Total||
|---|---|---|---|---|
||Unrestricted|unrestricted|unrestricted||
||Fund|funds|funds last period||
|Receipts|||||
|Donations|||||
|Legacies|||||
|Grants|||||
|Receipts from fundraising activities|||||
|Gross trading receipts|||||
|Income from investments other than land and buildings|||||
|Rents from land & buildings|||||
|Gross receipts from other charitable activities|||||
|Bank interest|190|190|87||
|Sub total|190|190|87||
|Receipts from asset & investment sales|||||
|Proceeds from sale of fixed assets|||||
|Proceeds from sale of investments|||||
|Sub total|||||
|Total receipts|190|190|87|1|
|Payments|||||
|Expenses for fundraising activities|||||
|Gross trading payments|||||
|Investment management costs|||||
|Payments relating directly to charitable activities|||||
|Grants and donations|4,965|4,965|8,100||
|Governance costs:|||||
|Audit /independent examination|726|726|726||
|Preparation of annual accounts|1445|1,445|1,248||
|Legal costs|1,593|1,593|4,119||
|Sub total|8,729|8.729|14,193||
|Payments relatingtoasset and investment|||||
|movements|||||
|Purchases of 5xed assets|||||
|Purchase of investments|||||
|Sub total|||||
|Total payments|8,729|8,729 I|14,193||
|Net receipts / (payments)|(8,539)|(8,539)|(14,106)||
|Transfersto /(from) funds|13,288|13,288|15,923||
|Surplus / (deficit) for year|4,749|4,749|1,817||
|Nature and purpose of funds|||||





||Mary Chalmers C|haritable Trust|SCO28591|
|---|---|---|---|
|Additional analysis (3)||||
|6 Breakdown of restricted funds||||
|||Total|Total expendable|
||Expendable|expendable|endowment funds|
||Endowment|endowment|last period|
||Fund|funds||
|Receipts||||
|Donations||||
|Legacies||||
|Grants||||
|Receipts from fundraising activities||||
|Gross trading re.ceipts||||
|Income from investments other than land and buildings|13,047|13,047|12,737|
|Rents from land & buildings||||
|Gross receipts from other charitable activities||||
|Bank interest|118|118||
|Sub total|13,165|13,165|12,737|
|Receipts from asset & investment sales||||
|Proceeds from sale of fixed assets||||
|Proceeds from sale of investments|59,599|59,599|37,166|
|Sub total|59,599|59,599_|37,166|
|Total receipts|72,764|72,764 I|49,903|
|Payments||||
|Expenses for fundraising activities||||
|Gross trading payments||||
|Investment management costs|3,101|3,101|3,090|
|Payments relating directly to charitable activities||||
|Grants and donations||||
|Governance costs:||||
|Audit / independent examination||||
|Preparation of annual accounts||||
|Legal costs||||
|Sub total|3,101|3,101|3,090|
|Payments relating to asset and investment||||
|movements||||
|Purchases of fixed assets||||
|Purchase of investments|57,282|57,282|44.800|
|Sub total|57,282|57,282|44.800|
|Total payments|60,383|60,383|47,890|
|Net receipts / (payments)|12,381|12,381|2,013|
|Transfersto /(from) funds|113.288)|(13.288)|(15,923)|
|Surplus / (deficit) for year|(907)|(907)|(13,910)|
|Nature and purpose of funds||||