The W. Bednarowski Trust
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Report & Accounts 2024-25
Sottish Charity Number: SCO29376
The W Bednarowski Trust (commonly known as ‘The Bednarowski Trust’)
Scottish Charity Number: 029376; contact address: c/o Department of Philosophy, University of Aberdeen AB24 3DS
Trustees’ Annual Report for the year August 2024 - July 2025
The Trust’s funds were provided by the late Wladyslaw Bednarowski, partly before his death and partly in his will, along with a few donations from friends after his death. The trustees are required to hold and apply these funds for charitable purposes, and specifically to apply them
‘(a) (i) For the advancement of education by facilitating contacts for Polish academics with Scottish academics particularly but not exclusively in Philosophy, and particularly but not exclusively between the Jagiellonian University of Krakow and the University of Aberdeen by the provision of support for Polish academics visiting Scotland for the purposes of study and research;
(ii) By making money available to other bodies of whatever nature which have charitable purposes, the aims of which encompass the advancement of education of Polish academics.
(b) For charitable purposes generally in Scotland all as the trustees in their absolute discretion think fit.’
The Trust was established by Deed of Trust in August 1999. It was granted charitable status for tax purposes in September 1999 and has had recognition as a charity by the Office of the Scottish Charities Regulator since 2006. Its accounting year runs from I August to 31 July of the following year.
The Trustees at 1 August 2024, during the year and at 31st July 2025 were: Professor J. R. Cameron (Chairman), Dr Nigel Dower (Secretary), Ms Irmina Zborowska (Treasurer), Dr Gerry Hough (ex officio Trustee, as representing the Department of Philosophy in the University of Aberdeen), Professor Jan Deregowski, FRSE, Dr Helen Lynch, and Professor Marian Wiercigroch. The Trustees at the time of the signing of the Report & Accounts were one less as Professor Deregowski died in September 2025.
The Trust’s funds are invested in units of a unit trust for charities managed by a prominent British Unit Trust provider. This holding, whose original costs were £140,000.00 in total, changed in value over the year 202425 from £216,270 (30 June 2024 valuation) to £224,284 (30 June 2025 valuation).
In the year August 2024-July 2025 the Trust’s sole income was from dividends paid by this unit trust which amounted to £12,975, and its expenditure was £11,089, mainly on Fellows’ travel, accommodation and stipends £11,000 with minor administrative costs of £89.
No Trustees received any remuneration other than reimbursement for expenses incurred in carrying out Trust business.
In the year 1 August 2024 to 31 July 2025 the Trust provided support for two Fellows to visit Aberdeen in March -May 2025 Maria Robaszkiewicz (Universitat Paderborn) and May-June 2025 Tomasz Szubart (University of Szczecin) and one Fellow to visit St Andrews in the Spring 2025 Dominik Jarczewski (Jagellonian University Krakow) and one Fellow to visit Stirling April May 2025 Krystian Bogucki (Polish Academy of Sciences).
We continue to give consideration to new ways in which we could spend more of the surplus which we had accumulated mainly because of COVID. Other things we consider include appointing a larger number of Fellows per year in the coming years and other activities consistent with the Trust's objectives. It is worth noting that in the current year we have six Fellows coming, three to Aberdeen three elsewhere. In the previous year we could have had more than four coming, had more been appointable, but in fact only four applied (unusually low level for applications). The Trust continues to publicise by various means the assistance it can offer to Polish academics to visit Scottish universities.
Approved by the meeting ofthe Trustees Date 15 April 2026
j. R. Cameron, Chairman “d RQo Nigel Dower, Secretary
J -
The W Bednarowski Trust
Scottish Charity Number SCO29376
Independent Examiner’s Report on the accounts of the Bednarowski Trust
I report on the accounts of the charity for the year ending 31 July 2025.
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. The Charity’s 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 Examiner’s Statement
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, I do not express an audit opinion on the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
- 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
- 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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Signed: f l, Ordo Wels
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Date /|ye iy [i][pomely~]
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2025
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Name: Gordon Mackay
Relevant professional qualification(s) or body (if any):
Address: 90 Hammerfield Avenue, Aberdeen AB10 7FE
W. Bednarowski Trust
Statement of accounts, Year 1 August 2024 - 31 July 2025 Explanatory Notes: ‘Reported year’ (‘RY’) is the year being reported on (In this case Aug 2024-July 2025); ‘accruals’ for the year RY are any income or liabilities generated in RY but not received/paid within RY. The accounts are drawn up on the on the accruals basis; that is, that
- (1) In the Income & Expenditure (‘I&E’) account (which seeks to show whether the year's transactions yield a surplus of income over expenditure or a shortfall), the income reported for RY will include all income due for that year, including any known accruals. Similarly the reported expenditures will include all known liabilities relating to RY as well as payments actually made before the end of RY; but they will not include payments made during RY to meet liabilities from the previous year, unless these were not anticipated in preparing that year's accounts ~ in which case they will (of necessity) be included in the RY I&E account.
(2) In the Balance Sheet: accruals re-appear (accrued income appearing under ‘Current Assets’ as ‘Debtors’, unpaid bills/ expenses under ‘Current Liabilities, ’ as ‘Creditors’). Investments are recorded at original cost; end-RY accumulated appreciation/depreciation (based on M & G’s end-June valuation) is then added to/deducted from that cost In the formal version of the accounts.
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INCOME AND EXPENDITURE 2024 - 25 Corresponding figures, 2023-24
Receipts
Dividends (M&G Charifund) £12,975.32 £12,333.69
Bank interest 0.00 0.00
Total receipts 12,975.32 12,333.69
Payments
Administration
Inspection of 2023-24 accounts 70.00 80.00
Expenses: website domain name renewal 18.84 19.80
Activities: visiting fellows &c ne 99.80
Visiting fellows (detail: p. 2) 10,185.56 9668.79
Other grants 814.80 5. 419. 94
Total payments to fellows & short visits 11,000.36 eae eS 15.086.7
Total payments 2024 — 25 11,089.20 15,186.53
BALANCE SHEET re
Investments at cost: (incl. units added 2016 £2,776.52) £ 142,776.52 £ 142,776.52
Accumulated appreciation/(depreciation) 81,508.39 73.493.63
Investments, 30.vi.25 valuation [see note (i)] 224,284.91 216,270.15
Current assets
Prepayments 0.00 0.00
Debtors 0.00 0.00
Bank: (closing balance 31.vii.25) 43,339.81 41,496.43
Petty cashinhand (31.vii.25) 52.68 9.94
Total current assets 43,392.49 41.506.37
Total investments+ current assets (Ti & A) 267,677.40 257,776.52
Current liabilities:
Creditors: (LL) —{0.00) (0.00)
CAPITAL & RESERVES (TI & A Jess L), 267,677.40 257.776.52
31.vii.25 ae
Opening balance ‘viii24 257,776.52 244,719.62
Investments: addit’n, 1vi24
Receipts - 30vi25 prin 15,909.74
less accrued fess expensesdebt —{0.00)5. 0, 00 (2,852.84)(0.00)
Closing balance (after deducting liabilities) 267,677.40 257,776.52
To be NOTED: (i) The valuation the Trust's M &G Charifund investments is that notified by M & G for 30 June 2025 (nof 30 July).
(ii) The valuation of the Trust's M &G Charifund investments rose by £8,014 over the financial year 2024-25 ( having
fallen by £18,048 in the two years from June 2021-to June 2023, with most of that recovered in 2023.24).
(iii) Opening bank balance at 1.viii.25 was: £43,339.81. —
IRGn
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