2025-10-31-accounts - Scottish Police Memorial Trust

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Scottish Police Memorial Trust - SC034861

Financial Information

Bank Account

Santander UK plc

BBAM

Bridle Road

Bootle

Merseyside

G1R 0AA

Independent examiner’s report on the accounts

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 (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.	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 (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.	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 (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.
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, I do not express an audit opinion on the view given by the accounts.
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 accounting 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.
	Date:	8 March 2026
CHRIS AUSTIN
qualification(s) or body CIPFA (Member No. 5406256)
79 Heathfield South
Twickenham
Middlesex
TW2 7SR

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APPENDIX 2

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SCOTTISH POLICE MEMORIAL TRUST

SC034861

Receipts and payments accounts

		For the period from	01		Period start date 11	Period start date 11	Period start date 11	Period start date 11	2024	31		Period end date 10	Period end date 10	Period end date 10	Period end date 10	2025
Section A Statement of receipts and payments
		Unrestricted funds	Restricted funds			Expendable endowment funds				Permanent endowment funds			Total funds current period				Total funds last period	Total funds last
		to nearest £	to nearest £			to nearest £			to nearest £	to nearest £			to nearest £				to nearest £	to nearest £
A1 Receipts
Donations		10,520											1	1	1	10,520	6,586
Legacies													-	-	-	-
Grants													-	-	-	-
Receipts from fundraisingactivities		8,583			6,334								14	14	14	14,917	1,117
Gross tradingreceipts													-	-	-	-
Income from investments other than
land and buildings													-	-	-	-
Rents from land & buildings													-	-	-	-
Gross receipts from other charitable
activities													-	-	-	-
													-	-	-	-
*A1 Sub total*	*A1 Sub total*	19,103	6,334	6,334	6,334	-	-	-	-	-	-	-	25,437	25,437	25,437	25,437	7,703
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total - Total receipts 19,103 ~~—~~			- 6,334	- 6,334	- 6,334	- -	- -	- -	- -	- -	- -	- -	- - - 25,437	- - - 25,437	- - - 25,437	- - - 25,437	- 7,703
A3 Payments
Expenses for fundraising activities		7,294											7	7	7	7,294	1,750
Gross trading payments													-	-	-	-
Investment management costs													-	-	-	-
Payments relating directly to charitable
activities		8,117														8,117	9,815
Grants and donations
													-	-	-	-
Governance costs:
													-	-	-	-
Audit / independent examination		624														624		576
Preparation of annual accounts													-	-	-	-
Legal costs													-	-	-	-
Other	Other	Other
													-	-	-	-
													-	-	-	-
**A3 Sub total **		16,034	-	-	-	-	-	-	-	-	-	-	16,034	16,034	16,034	16,034	12,141
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 16,034 - - - 16,034 12,141 ~~——_-—=——~~
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	3,069 6,334 - 6,334 6,334) ( 9,403 0) ( - ~~===~~									- 9,403 4,438) ( - - 9,403 4,438) ( ~~===~~

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