REGISTERED CHARITY NUMBER: SC033701
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
FOR
QUEENS PARK CHARITABLE TRUST
Armstrong Watson LLP
Caledonia Hous¢
89 Seaward Street
Glasgow
G41 IHJ

QUEENS PARK CHARITABLE TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED30 NOVEMBER 2024
Pige
Report of the Trustees
to 3
Independent Examiner's Report
st￿le￿ettt of Flnanclal Activitie5
Balance Sheet
Note5 to the FinAnciAI StAtemeRt5
7 to 14

QUEENS PARK CHARITABLE TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 NOVEMBER 2024
The trustees present their r¢port with th¢ financial statements of the charity foi. the year ended 30 NovembEr 2024. The trustees
have adopted the pi'ovisions of A¢counting and Reporting by Charities.. Slalemenl of Recommended Practice applicable to
harities prep2ring their account5 in Accordance with the F2nancial Reporting Stalldard applicable in the UK and Republic of
Ireland IFRS 1021 (effective l January 20191.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity ar¢'.-
The advan¢¢m¢nt of the Orthodox Jewish religion.
The advancement of Orthodox Jewish education.
The 5UPPOrt of such charitable institutions established for similar purposes.
Th¢ provision and administration of Jewish cetneteries.
SignificRllt attivitieB
The accounts retlect the activitie5 of the Queen5 Park Charitable Trust for the year ended 30 November 2024.
Capital ¢xpendilure in¢urr¢d by th¢ Que¢ns Park Hebrew Congregation in respect of its site at Cathcart Cemetery had been
historically included within the accounts. No value has ever been pla¢ed on th¢ land owned by the Congregation however, as
the Trustees viewed that as the asset's purpose is a cemetery, this made the asset inalienable and historic for the purpose5 of
charity accounting rcgul2tiotLS. Thi5 accountin8 treatment has been continued by the Tn]stees of the Queens Park Charitable
Trust and as such no value is recognised for the burial site within th¢s¢ accounts.
The stained glass windows previously held by QLlCCliS Pai'li CliÉll'ilabl TIu51, h24 I.c b¢¢n gifted to Giffnock & Newlands
Synagogue and can be viewed at the synagogue on
ACHIEVEMEPIT AND PERFORMANCE
Charitable 8Ctivities
Th¢ surplus for the year wa5 £2,073 (prior to investment gain511osses) and this was an increase of £32,985 from the defitit of
£30,912 in 2023.
During the year the charity made grants of £5.95012023 - £18,550) as detailcd in note 7 of the aecounts.
FINANCIAL REVIEW
Reserves policy
Investments with Quilter Cheviot were Valued at £843,460 at 30 Nov¢mber 2024 (2023 £748,163) after taking into a¢count
investment managers costs. These investments generate income for the charity in the form of dividends, which are £2,116
higher than the previous year.
The reserves of the charity total £870,197 (2023 - £757,705). The trustees consider this l¢vel to be suffi¢i¢nt to med the day
to day running costs and to continue to make donations in support of the chority's objectives.
FUTURE PLANS
The charity's plans for the ¢oming year are to Continue with their ongoing support of the Jewish community and ensure the
contittuatiort of the Cathcart Hebrew Burial Society.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing doeument
The charity is controlled by its governin8 document, a deed of trust and constitutes an unincorporated charity.
Pp8e I

QUEENS PARK CHARITABLE TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 NOVEMBER2024
The Queens Park Charitable Trust founded by Trust Deed on 12 Sept¢mb¢r 2002. Jt is a r¢gisteFed ¢harty und¢r the
charity number SC033701. The Queens Park Charitable Trust i5 constituted by a Trust Deed and the activities of the charity
and the powers of the Trustees are cont2incd therein.
The Trust w&5 formed following the decision of the congregation of Queens Park Hebrew Congregation to merge with
Netherle¢ & Clarkston H¢br¢w Congr¢gation in respect of their ongoing Orthodox Jewish religioLIS Activities and services.
The decision to merg¢ was taken at an EGM of the congregation on 25 August 2002 and the merger was formally effected on
17 September 2002.
The Queen5 Park Hebrew Con
ation was a registered ch8rity (SC005898} and it owned the prop¢ty of the congregatzon's
SyDagogue at
An offer to s¢ll the land was pending in August 2002 and for this and other r￿Son$ the
decision to m¢rg£, as d¢Lail¢d above, was taken by the congregation. An associated activity of the congregation was the
operation of the Cathcart Hebrew Burial Society and the con8regation owned a site within Cathcart Cemetery for this activity.
re
The Queens Park Charitable Trust wa5 formed, with appropriate objectives, to take on the 8$set$ of the Congregation and deal
with the sale of the property and asjociated assets. It also was formd to continue th¢ a¢tivities of the Cathcart Hebr¢w Burial
S￿iety.
Reerullmont 8nd 4ppoinlm¢nt of new trust¢eS
The trustees shall be entitled, by way of a re501ution passed at a meetinB of trustees, by a majority of two thirds or more of the
trustees present at the me¢ting, to appoint any individual as trustee.
REFERENCE AND ADMINISTRATIVE DETAIIS
Registered Charity ttumber
SC033701
Illdependellt Examiner
Amistrong Watson LLP
Cal¢donia Hous¢
89 Seaward Str¢¢t
Glasgow
G41 IHJ
Page 2

QUEENS PARK CHARITABLE TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 NOVEMBER2024
REFERENCE AND ADMINISTRATIVE DETAILS
Binlcers
Bank of Scotland
Glasgow Victoria Branch
PO Box 1000
Glasgow
BX2 ILB
Approved by order of the board of trustee5 on 13 May 2025 and sign¢d on its behalf by..
Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
QUEENS PARK CHARITABLE TRUST
I report on the accounts for the year ended 30 November 2024 set out on pages five to fourt¢en.
Respective responsibilitie5 of tnistees %nd examiner
Th¢ charity's t￿Stee$ are responsible for th¢ 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 (a5 amended). The charity's
trustees consider that the audit requirement of Regulation lQll)(o} to (c) of the Accounts Regulations does not apply. It is my
responsibility to examine the accounts as required under Section 44(11{c) of the Act and to state whether particular matters
have come to my attention.
Basis ofthe independent examiner's report
My examination was carried out in accordanc¢ with R¢gulation I l of the ChaTities Accounts (Scotlandl Regulations 2006. An
exomination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with
those records. It also ittcludes consideration of any unusual items or disc105ure5 in the accounts, and seeking explanation5 from
you as trustees ¢on¢erning any such matters. The procedures undertaketl do not provide all the evidence that would be required
in an audiL and COllSEqUEntly I do not express an audit opinion ort the view given by the accounts.
Jrtdep¢ndent exAminer's statement
In connection with my examination, tto matter has come to my attention
(l) which gives me reasonable cause to believe thaL in any matsrial respect, the requirements
to keep accounting records in accordance with Section 44111{a) of the 2005 Act and Re8ulation 4 of the 2006 Accounts
Regulations. and
to prepare accounts which accord with the accountin8 teeords and to wmply with RegulatjOD 8 of the 2006 A¢￿ullts
Regulations
have not been met. or
(21 to which, in my opinion. attention should be drawn in order to enable a Proper understanding of the accounts to be
reached.
Armstrong Watson LLP
Caledonia House
89 Seaward Street
Gla$8OW
G41 IHJ
13 May 2025
Page 4

QUEENS PARK CHARITABLE TRUST
STATEMEP4T OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 NOVEMBER2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOME FROM
Donations and legacies
11,600
Chiritable Actlvities
Charitable activities
50,471)
31.859
Other trading activities
Investment income
1,600
20,615
387
TotAI
EXPEIYDITURE ON
ChAritgble activitie5
Charitable activities
81.657
INCOME LESS EXPENDITURE
2,073
130.912)
Net gains on investjnents
110419
NET INCOMEI(EXPENDITURE)
112,492
117,8201
RECONCILIATION OF FUNDS
Total funds brovght forward
757,705
775,525
TOTAL FUNDS CARRIED FORWARD
870 197
757 705
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
GAINS AND LOSSES
The Statement of Financial Activities include5 all gaitts and losses recognised in the year.
Th¢ not¢5 fomi part ofth¢5e finartcial statements
Page 5

QUEENS PARK CUARiTABLE TRUST
BALANCE SHEET
30 Tr40VEMBER 2024
2024
Unrestricted
fund
2023
TotAI
funds
Notes
FIXED ASSETS
Investments
13
843,460
748,163
CURRENT ASSETS
Debtors
Cash at bank and in hand
14
700
700
15,833
30,406
16,533
CREDITORS
Amounts fA]ling due within one year
15
(3,6691
(6.991)
NET CURRENT ASSETS
26.737
TOTAL ASSETS LESS CURRENT
LIABILITIES
870,197
757.705
NET ASSETS
870 197
757 705
FUIYDS
Urtrestricted funds
17
870 197
757 705
TOTAL FUNDS
870.197
757 705
Th¢ financial statements were approved by the Board olTrustses and authorised for issu¢ on 13 May 2025 and were signed on
its behalf by..
The notes form part of these financial statem¢nts
Page 6

QUEENS PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMEIYTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
ACCOUNTING POLICIES
Basis of preparirtg the fEnin¢ial $tatements
The financial stateittent5 of the Charity, which is a publi¢ benefit entity under FRS 102, have been pr¢pared in
accordance with the Charities SORP IFRS 102) 'A¢counting and Reporting by Charities.. Statement of Kecommended
Practice applicable to charities preparing th¢ir accounts in accordance with th¢ Finon¢i81 Reportin8 Standard
appli¢abl¢ in th¢ UK and Republic of Ireland {FRS 1021 (effective l January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee
Investment (Scotland) Act 2005.
Assets and liabilities are initially recognis¢d at historical cost or transactiott value unless otherwise stated in the
Televant accounting policy notes.
The financial statements ar¢ presented in Sterling 1£).
Going concern
The financial 5tatemcnts have been prepared on a going concern basis. which the trust¢es believe to be appropri2te for
the reasons set out in the TnL5tees' Report.
Provisions
Provisions are re¢ognised wh¢n the charity has a legal or constructive obligation at the reporting date as a result of a
past event, it is probable that the charity will be required to settle the obligation and the amount of the obligation can
be reliably estimated. Provisions are reco8nised at the best estimate of the amount required to settl¢ the obligation at
the reporting date.
Judgements
The charity consid¢rs on an annual basis the judgemen15 that are madc by managcment when applying its Sl8nificant
accounting policies that would hav¢ th¢ most sigDifJcant effect on amounts that are reeognised in the financial
statements. The trustee5 consider there are no such significattt judgements.
Financi81 r¢porting $t8nd4rd 102 - reduced di5c105ure exemptions
The charity has taken advantage of the following dis¢losure ¢xemption in preparing these financial stat¢ments, a5
permitted by FRS 102 The Financial Reporting Standard applicable in th¢ UK and Republic of Ireland.:
the requirements of S¢ction 7 Statement of Cash Flows.
Ineome
All income is recogttised in the Statement of Financial Activities once the charity has entitlemenl to the funds, it is
probable that the income will be received and the amount Can be measured reliably.
For l¢gaci¢s, entttl¢m¢nt 15 tak¢n as th¢ earlier of the date on which either.- the charity is aware that prob8t¢ has been
granted, the estate has been finalised and notifjcation has been made by the executor(5) to the Trust that a distribution
will be made, or when a distributiort is received from the estat¢. Receipt of a legacy, in whole or in part, is only
considered probable when the amount Can be measured reliably and th¢ charity has be¢n notified of the executor's
intentlon to make a distribution. Wh¢r¢ l¢ga¢ies have been notified to the charity, or the charity is aware of the
granting of probat< and the criteria for income recognition have not been met, then th¢ legacy is a treated as a
contitlgent asset and disc105ed if material.
Memb¢rship 5ubs¢riptions are r¢cognis¢d in the period to whi¢h they r¢late and are included in income from charitable
a¢tivitie5.
InGome from government grants, whether a 'capital' grant or 'revenu¢' grant, is reGognis¢d when the charity has
entitlement to the futtds, any performance conditions attached to the 8raTJts have been met, it is probabl¢ that the
income w211 be received and the amount can be measured reliably.
Pag¢ 7
Continued..

QUEENS PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- con¢inu¢d
FOR TIIE YEAR ENDED 30 NOVEMBER 2024
ACCOUNTING POLICIES- ¢ontlDued
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the ¢harity to
that expenditure, st is probable that a transfer of economic benefits will b¢ Teqllir¢d itt settlement and the amount of the
obligation can be measured reliably. Expenditure is accounted foi on an accruals basis and has been classified under
headin85 that aggregate all cost related lo the category. Where costs cannot be dii'ectly attributed to particular headings
they have been allocated to activities on a basi5 consistent with the u5¢ of resources.
Gratlts offered subject to conditions which have not been met at the year end date are noted as a commitment but not
accrued as expenditure.
ChArÉtable #ctivities
Costs of charitable activitie5 are incurred ort the charity's provision and promotion of Orthodox Jewish Religion,
in¢luding the 5UPPOrt costs and costs relating to the govetnance of the Charity apportioned to charitable activities.
GovernAne¢ costs
Consists of the costs of the accounts preparation and other financial services and any expenditure incurred in
¢ompliance with the legal requirements of the charity.
Allocation and #pportionm¢nt of costs
Support costs are those functions that support the work of the Tn]st but do rtot d&rectly undertake charitable activities.
Support Costs include back office costs, finartce and governance costs which support th¢ Truses activities. These eo$ts
have been allocated to expenditUTe on charitable activities.
TAnglble fixed 455ets
Depre¢iation is provided at the following annual rate5 in order to write off each 85set over its estimated useful life.
Prayer Hall
Cemet¢ry impTov¢m¢nts
5% on cost
IOYO on c05t
Fixed assets are included in the balanee sheet at cost less accumulated depre¢iation and impairment10sses.
In the Trllste¢s opinion the land owned by the Tru5tee5 at Cathc8rt Cemetery is historic and as such canttot be valued
and it is therefore not recognis¢d within th¢s¢ accounts.
Impairment ofnon-financial assets
At ¢arh reporting dat¢ non-fLnan¢ial assets not ¢arri¢d at fair value, like plant, property and equipment, ar¢ reviewed to
detemiine whether th¢r¢ is an indication that an 855et may be impaired.
If there is an indication of possible
impairment, the recoverable amount whi¢h is the higher of value in use and the fair Yalue less c05t to sell, is estimated
and compared with the carrying amount. If the recoverable amount is lower, the caTrying amount of the asset is
teduced to its recoverable amount and an impairment loss is recognised itnmediately in profit and loss.
Heritage assets
A value cannot be placed upon the heritage assets held by the trust and these are therefore not capitalised nor shown on
the balance sheet.
TAXltlon
The charity is exempt fmm tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustee5.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions aTiS¢
when specified by th¢ donor or when ￿ndS are raised for particular r¢stri¢t¢d purposes,
Further explanation of the ttature and purp05c of each fvnd is included in the notes to the financi81 statements.
Page 8
continued...

QUEENS PARK CHARLTABLE TRUST
IYOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 30 NOVEMBER2024
ACCOUNTING POLICIES- tontRnued
Flnanclgl tnstrument$
The charity only enters into b&8]¢ financial instruments transactions that result in the recognition of financial assets and
liabilities like trad¢ and oth¢r accounts ￿¢givabl¢ and payabl¢ and investm¢nts in non-putt8bl¢ ordin3ry shares.
D¢bt instrument5 that are payable or reGeivable within one year, typically trad¢ debtor5 and trade creditors. ar¢
measured, initially and subsequ¢ntly, at th¢ undis¢ounted amount of ¢ash or other consideration expected to be paid oi
received.
Financial assets measured at cost and amortised cost are assessed ot the end of each reporting period for eviden¢e of
impwrment and if found, an impairment loss js Tecognised in profit or loss.
Financial liabilities are derecognised when the Itability is extin8uished, that is when the contractual obli8ation is
dI￿harged, ¢ancelled or expires.
Cash and cash equivalents includes cash in hand, deposits held at call with bank5, Other short-temi highly liquid
investtnents with original maturities of three months or less and bank overdrafts. Bank ov¢rdrafts, when applicable, are
shown within borrowings in current liabilities.
Investments
Investments are shown at eost then subsequently at fair value, being the quoted market value.
Reali5ed 8ain5 and losses represent the difference between sale proceeds and fair value at the previou5 fjnancial year
end or purchase cost if acquired during the financial year. Unrealised gains and losses represent the movement in the
fair value of investments over the financial year or fiom their date of purchase if a¢quired during th¢ financial year.
Both realised and unrealised gains end losses are incorporated in the Statement of Financial Activities.
Leislng eommitments
Rentals paid under operating leases are charged to the Statement of Financial Aetivities on a straight line basis over the
period of the lease.
DONATIONS AND LEGACIES
2024
2023
Donation5
Le8acie5
1,600
11,600
OTHER TIiADING ACTIVITIES
2024
2023
Box collections
Cift aid
724
876
259
128
1,600
387
Page 9
eontinued...

QUEENS PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30 NOVEMBER 2024
INVESTMENT INCOME
2024
2023
Dividends
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
Charitable activiti¢s
Charitable activities
Charitable activities
Charitable activities
Charitable a¢tivities
Charitable activities
Burial f¢¢s
Private funerals
Permits & reservation5
Funeral reimbursement
New members
Rental income
24.766
12,500
2,600
1,754
8.100
750
21,509
1,800
800
7,000
750
50.470
31,859
CHARITABLE ACTIVITIES COSTS
Grant
funding or
ttivities
(see note
Support
costs (see
note 8}
Direct
Costs
Tot81$
Charitable activities
74
5.950
2,056
82,212
CRANTS PAYABLE
2024
2023
Charitable activitie5
18.550
The total grants paid to institution5 during the year wa5 as follow5.'
2024
2023
Lubavit¢h Foundation S¢otland
Glasgow Jewish Rep Council
Glasgow Maccabi
Glasgow Hebrew Buri￿ Society
Calderwood Lodge
Yom Hashoah
Scottish Covncil of Jewish Communiti¢5
Scottish J¢wish Cemeteries
Giffno¢k Guides
Giffnock Newton Meams Hebrew Congregation
Greenock Cemetrey Restoration
GRS & GNMS
3,000
3,000
500
500
10,000
1.600
1,000
450
250
500
200
1,000
1,000
soo
5,950
18.550
Page 10
continued...

QUEENS PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 30 NOVEMBER2024
SUPPORT COSTS
Governgnee
tosts
Charitable a¢tivitie$
Support Costs, in¢lud¢d in the above, are as follows..
2024
ChAritAble
a¢tiviti¢5
2023
Total
Attivities
Independent examiner's fee
1.960
TRUSTEES, REMUNERATION AND BENEFITS
Th¢r¢ were no trLtstees' rernuneration or other benefits for the year ended 30 November 2024 nor for the year end
30 November 2023.
Trustees. ¢xpense$
Th¢r¢ wer¢ no
30 November 2023.
trustees, expenses paid for the year end¢d 30November2024 nor for the year etkded
io.
STAFF COSTS
2024
2023
Wages and salaries
17,705
17,422
17.705
Th¢ 8verdge monthly number of employees during the year was as follows..
2024
2023
Employee5
No employee$ received emoluments in exce5$ of £60,000.
ii,
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
The comparatives shown in th¢ Statement of Finan¢ial A¢tiviti¢s on pag¢ 5 for the prlor year wholly relate to
unrestricted funds.
Page 11
continued...

QUEENS PARK CHARITABLE TRUST
IYOTES TO THE FINANCIAL STATEMENTS- eontlnutd
FOR THE YEARENDED30 NOVEMBER2024
12.
TANGIBLE FIXED ASSETS
Prayer
Hall
Cetnetery
improvements
Totals
COST
Al l D¢c¢mber 2023 and 30 November 2024
134 281
145 857
DEPRECIATION
At l December 2023 and 30 November 2024
134 281
145,857
NET BOOK VALUE
At 30 November 2024
At 30 November 2023
13.
FIXED ASSET IIYVESTMENTS
Listed
investments
MARKET VALUE
At l Decemb¢r 2023
Additions
Disposals
Net gain￿(lO$S¢s) on revaluations
748,163
110,729
1106,992)
91 J60
At 30 November 2024
843,460
NET BOOK VALUE
At 30 November 2024
843.460
At 30 November 2023
748 163
There were no investment &ssets outside the UK.
The histor2C C05t of these investment assets is £733,058 (2023.. £725.6351.
14.
DEBTORS: AMOUNTS FALLING DUE WITHJN ONE YEAR
2024
2023
Prepayments and accrued income
700
700
Pag¢ 12
ntinued...

QUEENS PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS. eontinued
FOR THE YEAR EINDED 30 NOVEMBER 2024
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Social security and other taxe5
Accruals and deferred income
302
267
3,194
197
16.
LEASING AGREEMENTS
Minimum lease payments Und￿ non.can¢ellable operating leases fall due as follows..
2024
2023
Within one yesr
622
622
17.
MOVEMENT IN FUNDS
Net
movement
in funds
At
1112123
At
30111124
Unrestrletod funds
General fund
757,705
112,492
870,197
TOTAL FUNDS
7S7.705
IIL492
870.197
Net movement in funds, included in the abtsve are as follows:
Incoming
resources
Re50urees
expended
Gains and
losses
Movernent
in fund5
Unr¢$trlcted funds
G¢lleral fund
84,285
(82212)
110.419
112,492
TOTAL FUNDS
84,285
82,212
110,419
112.492
Compgrative5 for movement In funds
Net
movement
ith funds
At
1112122
At
30111123
Ullre$triet¢d fuNds
General fund
775,525
(17.820)
757,705
TOTALFUNDS
775,525
17,820>
757 705
Page 13
continued...

QUEENS PARK CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR ENDED 30 NOVEMBER 2024
17.
MOVEMENT IN FUNDS- continued
Comparative net moven)ent th futkds, included in the above are as follows=
Intoming
resources
Resources
expended
Gains #nd
losses
Movement
in futLd5
Unrestritted fund5
General fund
50.745
(81,637)
13,092
117,8201
TOTAL FUNDS
816571
18.
RELATED PARTY DISCLOSiJRES
There were no related party transactions for the year ended 30 November 2024 nor for the year ended 30 November
2023.
Page 14