## Charity No: SC029976
LACHLAN CAMPBELL'S TRUST
TRUSTEES' ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED5 APRIL 2025
## LACHLAN CAMPBELL'S TRUST
Trustee's Annual Report and Accounts for the year ended 5 April 2025
## Scottish Charity Number SC029976
## Current Trustees
Nominations (Glasgow) Limited
## Contact Address
## Recruitment and appointment of Trustees
All of the trustees are appointed or reappointed by the members at our annual general meeting.
Governing document The trust was established byete 10 December 1940.
## Charitable purposes
The principal aim of the Trust is to benefit local charities in Nairn.
Activities and achievements
2025 No payments were made
2024 No payments were made Trustees remuneration and expenses The trustees did not receive any remuneration or expenses during the year.
## Related parties
There were no related party transactions during the year.
As a result of a deficit of (£17,542) (2024 - £4,969) for the year, the trust held unrestricted funds of £15,389 (2024 - £32,931)
Approved by the Trustees and signed on their behalf
## Nominations (Glasgow) Limited
Date
## LACHLAN CAMPBELL'S TRUST
## Independent Examiner's Report to the Trustees of Lachlan Campbell's Trust
| report on the accounts of the charity for the year ended 5 April 2025 which are set out on page 3 to 4.
## 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. The charity trustees consider that the audit requirement of Regulation10(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 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 | 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; and
to prepare accounts which accord with the accountings 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
## Use of report
This report is made to the charity's board of trustees, as a body, in accordance with the terms of engagement. My work has been undertaken to enable me to undertake an independent examination of the charity's financial statements on behalf of the charity's board of trustees and for no other purpose. To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the charity and the charity's board of trustees as a body, for my work or for this report. a ,/
## LACHLAN CAMPBELL'S TRUST
## Receipts and Payments Account for the year ended 5 April 2024
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|||||||
|---|---|---|---|---|---|
|2025|2024|
|£|£|
|Receipts|
|Dividends|and|interest|received|7,056.00|7,591.00|
|Proceeds from|sale|of|investments|103,046.00|30,188.00|
|110,102.00|37,779.00|
|Payments|
|Charitable|Activities:|
|Purchases|of|Investments|104,904.00|28,781.00|
|Payments|to|Beneficiary|-|-|
|Governess|Costs:|
|Investment|Management fees|21,300.00|11,087.00|
|Independent|examination|fees|1,440.00|2,880.00|
|127,644.00|42,748.00|
|(Deficit)/Surplus for year|(17,542.00)|(4,969.00)|
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## LACHLAN CAMPBELL'S TRUST
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Statement of Balances as at 5 April 2025
2025 2024
£ £
Bank and Cash in hand
Opening Balances 32,931.00 37,900.00
(Deficit)/Surplus for year (17,542.00) (4,969.00)
15,389.00 32,931.00
Reserves
General funds 15,389.00 32,931.00
Investments/Assets
Listed Stocks and Shares - cost 271,161.00 260,338.00
Listed Stocks and Shares - valuation 277,668.00 288,812.00
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## All funds are unrestricted
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Approved by the Trustees and signed on their behalf
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Nominations (Glasgow) Limited
Date
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