Docusign Envelope ID: 3FE94E14-DA60-8DBA-802A-B2C91540AD44 _Scottish Charity No. SC033540_ ## **The Zenas Charitable Trust** Trustees’ Report and Financial Statements _For the year ended 31 March 2026_ Docusign Envelope ID: 3FE94E14-DA60-8DBA-802A-B2C91540AD44 ## The Zenas Charitable Trust **Contents of the Financial Statements** _for the year ended 31 March 2026_ ||Page| |---|---| |Report of the Trustees|1| |Report of the Independent Examiner|2| |Receipts and Payments Account|3| |Statement of Balances|4| |Notes to the Financial Statements|5| Docusign Envelope ID: 3FE94E14-DA60-8DBA-802A-B2C91540AD44 ## The Zenas Charitable Trust ## **Report of the Trustees** _for the year ended 31 March 2026_ The Trustees are pleased to present their report together with the financial statements of the Charity for the year ended 31 March 2026. ## **Principal and registered address** 22 McLaren Road Edinburgh EH9 2BN ## **Bankers** Bank of Scotland PO Box 1000 BX2 1LB ## **Status of Charity and Governing Document** The Zenas Charitable Trust was established by a Trust Deed which sets out its charitable purposes and the rules for its administration. It is a registered Scottish charity (No. SC033540). ## **Aims and affiliation** The Charity’s purposes, as recorded in its constitution, are the advancement of religion, the relief of suffering, the promotion of education and medical research, all for the public benefit by making donations and grants to bodies which are recognised as charities within the United Kingdom and any foundations or other organisations established in any of the territories within the European Economic Area for purposes which would be recognised as charitable within any of the jurisdictions of the United Kingdom. ## **Trustees** Mr D K Laing Mrs M Laing Mrs S M Gray ## **Appointment of Trustees** The Trustees hold office indefinitely and are not subject to retirement by rotation. ## **Activities and achievements** The Charity achieved its charitable purposes by making donations to a range of eligible United Kingdom and European organisations which share charitable aims similar to those of this Charity. ## **Reserves** ## _**Results for the year**_ As a result of a surplus for the year of £959 (2025: deficit of £1,107) the charity held unrestricted funds amounting to £1,415 (2025: £456) at the year end. The Trustees are satisfied with the level of reserves retained by the charity. ## **On behalf of the Trustees** **D K Laing** _Trustee_ 30.06.2026 Dated: ……………… Page 1 Docusign Envelope ID: 3FE94E14-DA60-8DBA-802A-B2C91540AD44 ## The Zenas Charitable Trust **Report of the Independent Examiner to the Trustees** _for the year ended 31 March 2026_ I report on the accounts of the charity for the year ended 31 March 2026 which are set out on pages 3 to 5. ## **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 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 (as amended). 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 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 (as amended), and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) 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. ## **Juan Herbst CA** _Partner_ Innes & Partners Limited Chartered Certified Accountants 30.06.2026 Date : …………………………. Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD Page 2 Docusign Envelope ID: 3FE94E14-DA60-8DBA-802A-B2C91540AD44 ## The Zenas Charitable Trust ## **Receipts and Payments Account** _for the year ended 31 March 2026_ |**Notes**
**Receipts**
Donations
Gift aid
**Total receipts**
**Payments**
Grants and donations
**2**
Administration
Independent Examination
**Total payments**
**Surplus / (Deficit) for the year**
Total funds brought forward
**4**
**Total funds carried forward**
**4**
**Represented by:**
**_Unrestricted funds_**
General Fund|**General**
**fund**
**£**
25,050
3,000
**28,050**
26,541
155
395
**27,091**
**959**
456
**1,415**
**1,415**
**1,415**|**Total**
**2026**
**£**
**25,050**
**3,000**
**28,050**
**26,541**
**155**
**395**
**27,091**
**959**
**456**
**1,415**
**1,415**
**1,415**|**Total**
**2025**
**£**
19,000
2,913
**21,913**
22,595
65
360
**23,020**
**(1,107)**
1,563
**456**
**456**
**456**| |---|---|---|---| Page 3 Docusign Envelope ID: 3FE94E14-DA60-8DBA-802A-B2C91540AD44 ## The Zenas Charitable Trust **Statement of Balances** _as at 31 March 2026_ |**Opening**
**balances**
**Surplus**
**for year**
**Notes**
**£**
**£**
**Bank and cash in hand**
456
959
**456**
**959**
**Reserves**
Unrestricted funds
**4**
**Statement of assets at 31 March 2026**
Gift aid due
**Statement of liabilities at 31 March 2026**
Invoices due for payment
**2026**|**Closing**
**balance**
**£**

**1,415**

**1,415**
**1,415**
**1,415**
**3,150**
**420**|**Opening**
**balances**
**(Deficit)**
**for year**
**Closing**
**balance**
**£**
**£**
**£**
1,563
(1,107)
**456**
**1,563**
**(1,107)**
**456**
456
**456**
388
395
**2025**| |---|---|---| ## 30.06.2026 Approved by the Trustees on .............. and signed on their behalf by the undernoted: D K Laing _Trustee_ The notes on page 5 form part of these financial statements. Page 4 Docusign Envelope ID: 3FE94E14-DA60-8DBA-802A-B2C91540AD44 ## The Zenas Charitable Trust **Notes to the Receipts and Payments Account** _for the year ended 31 March 2026_ ## **1. Accounting policies** ## _**Accounting convention**_ The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended). ## _**Basis of financial statements**_ The financial statements have been prepared on a receipts and payments basis. ## _**Receipts and Payments Account**_ For the purpose of the Receipts and Payments account as shown on page 3, funds are defined as follows: _Unrestricted_ funds comprise grants and other income received for the objects of the charity without further specified purpose and are available as general funds. **----- Start of picture text -----**
|||| |---|---|---| |2. Grants and donations|2026|2025| |£|£| |Chalmers Church|7,200|7,300| |Comfort International|5,240|3,240| |-| |Blythswood Care|1,000| |-| |Tyndale House|1,000| |YWAM|10,001|8,905| |Hope for Justice|1,200|1,200| |Other donations, less than £1,000|900|1,950| |Total|26,541|22,595| **----- End of picture text -----**
## **3. Transactions with Trustees and related parties** There were no transactions with Trustees during the year (2025: nil). The Trustees provide at their own expense such administrative facilities as the Trust requires. During the year, £7,200 (2025: £7,300) was paid to Chalmers Church, a charity of which DK Laing, Trustee is also a Trustee. During the year, £1,000 (2025: £200) was paid to Tyndale House, a charity of which DK Laing, Trustee is also a Trustee. During the year, £1,000 (2025: £nil) was paid to Blythswood Care, a charity of which DK Laing, Trustee is also a Trustee. **4. Unrestricted funds** **----- Start of picture text -----**
|||||| |---|---|---|---|---| |4. Unrestricted funds|Balance at|Balance at| |01.04.25|Receipts|Payments|31.03.26| |£|£|£|£| |General fund|456|28,050|(27,091)|1,415| **----- End of picture text -----**
## _**Explanation of funds**_ _The General fund_ encompasses all income and expenditure relating to the primary focus activities of the charity. Page 5