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The Neil & Pauline Pettefar Charitable Trust
TRUST ACCOUNT
For year to 5 April 2025
Scottish Charity Number: SC036157
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Wright, Johnston & Mackenzie LLP 319 St Vincent Street Glasgow G2 5RZ privateclient@wjm.co.uk (Ref: P.955.1/IM/MHM )
v
The Neil & Pauline Pettefar Charitable Trust
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Contents|Page|No.|
|Trust|Information|Zz|
|Trustees’|Annual|Report|3-5|
|Independent|Examiner's|Report|to|the|Trustees|6|
|Statement|of|Financial|Activities|7|
|Balance|Sheet|8|
|Notes|to|the|Financial|Statements|
|1|Accounting|Policies|9|
|2|Charitable|Activities|10|
|3|Trustee|remuneration|and|expenses|10|
|4|Investments|10|
|5|Creditors:|amounts|falling|due|within|one|year|11|
|6|Unrestricted|Funds|11|
|7|Analysis|of|Net Assets|by|Funds|11|
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The following pages do not form part of the statutory accounts
Investment Schedule
12-15
1
The Neil & Pauline Pettefar Charitable Trust
)
Trust Information
Trustees Address
Independent Examiner Po Azets Audit Services Chartered Accountants Titanium 1 King's Inch Place Renfrew PA4 8WF Solicitors Wright, Johnston & Mackenzie LLP 319 St Vincent Street Glasgow G2 5RZ Scottish Charity Number: SC036157
2
The Neil & Pauline Pettefar Charitable Trust
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Trustees’ Report for the Year Ended 5 April 2025
The Trustees have pleasure in presenting their report and financial statements for the Year Ended 5th April 2025.
Status of Charity and Governing Document
The Neil and Pauline Pettefar Charitable Trust (“the Trust”) was established by Deed of Trust dated 8 October 2004. The Trust is a Scottish charity (number SC036157).
Trustees
The Trustees who served during the year and to the date of this report were as follows:
Appointment and induction of Trustees
The Trustees have power to assume additional Trustees. New Trustees undergo an induction process which helps them to understand the charity's purposes, financial position and facing the charity's current issues
Administration
The management of the Trust is the responsibility of the Trustees who are listed above. The Trustees administer the Trust’s affairs at meetings arranged as necessary, but at least one meeting is held each year, at which finances are reviewed and decisions made on the recipients of grants. The day to day running of the Trust is undertaken by Wright, Johnston & Mackenzie LLP.
Statement on Risk
The Trustees review periodically the major risks to which the Trust is exposed and the systems which are in place to mitigate those risks.
The Trust has no long term commitments and accordingly regards any risk as being low, minimal and easily contained.
Charitable objectives
The objective of the charity is to benefit such recognised or registered charities, particularly but not exclusively those concerned with wildlife and based in the Highlands and Islands of Scotland (particularly the Isle of Skye), or for other purposes charitable in law as the Trustees shall in their absolute discretion think fit to support or establish.
3
The Neil & Pauline Pettefar Charitable Trust
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Trustees’ Report for the Year Ended 5 April 2025 (Cont'd)
Achievements and Performance
The Trustees are pleased to have made grants to charitable orgniasations during the year totalling £25,000. The trustees continue to seek suitable projects to support.
Financial Review
The financial statements for the year are set out on pages 7 to 11. The Statement of Financial Activities on page 7 reflects net incoming resources for the year of £157 (2024 - incoming resources of £3,077). The Statement of Financial Activities also reflects a total decrease in funds for the year of £8,904 (2024 - increase of £62,434). Net assets at 5 April 2025 were £1,134,504 (2024 - £1,143,408).
The financial statements have been prepared in accordance with current statutory requirements and the Trust deed whose provisions have been observed in the investment of the Trust funds.
Reserves policy
The Trustees’ policy is to hold a level of reserves sufficient to generate income required to meet commitments foreseen in the short to medium term. Unrestricted funds were maintained above this level throughout the year.
Investment policy
The Trustees have engaged Wright Johnston & Mackenzie LLP as investment advisors, and have instructed them to invest in a balanced portfolio of investments taking a low medium risk approach overall, seeking to achieve a balance between generating income to fund grant giving, and growing the capital.
Bank account
The Trustees have considered OSCR’s recommendation that the charity holds a bank or building society account in the name of the charity. The Trustees have discussed and agreed that holding an account through their solicitors provides the Trust with additional safeguards such as cover from the Client Protection Fund which is administered and maintained by the Law Society of Scotland which can compensate clients against loss. Additionally, all clients accounts held by a solicitor must comply with the Law Society of Scotland Accounts Rules which regulate and monitor the funds held by law firms. Finally, it is very difficult for Charitable Trusts to open and operate accounts through High Street or Specialist banks. Operation of such accounts would create additional administrative costs without the safeguards and benefits offered when operating the account through the Trust’s solicitors. Accordingly, the Trustees have agreed to maintain the existing banking arrangements.
Grant Making Policy
The Trust makes grants to organisations that are involved in activities which comply with the objectives of the Trust Deed and which have obtained charitable status, and the trustees consider any applications receied on their merits.
Taxation
The Trust is a charity and is recognised as such by HM Revenue and Customs for taxation purposes. As a result there is no liability to taxation on any of its income.
4
The Neil & Pauline Pettefar Charitable Trust
Ww
Trustees’ Report for the Year Ended 5 April 2025 (Cont'd)
Plans for Future Periods
As mentioned above, the Trustees continue to seek suitable organisations which they can support from the trust funds in line with the trust objectives.
Trustees’ responsibilities
The Charity Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the Charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing the financial statements, the Trustees are required to:
e select suitable accounting policies and then apply them consistently;
e observe the methods and principles in the applicable Charities SORP;
- e make judgements and estimates that are reasonable and prudent;
e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
eprepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the Trustees
Trustee
Dated: V7 610, C4248
5
22 December 2025
v
The Neil & Pauline Pettefar Charitable Trust
| Statement of Financial Activities | |||
|---|---|---|---|
| Year Ended 5 April 2025 | |||
| Unrestricted | Unrestricted | ||
| Funds | Funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income and Endowments from: | |||
| Dividends, Interest and Property Income | 37,945 | 38,013 | |
| Equalisation payments | 298 | 0 | |
| Bank interest | 159 | 150 | |
| Total | 38,403 | 38,163 | |
| Expenditure on: | |||
| Charitable Activities | 2 | 28,642 | 26,706 |
| Raising funds | |||
| Investment management costs | 9,604 | 8,381 | |
| Other | |||
| Total | 38,246 | 35,087 | |
| Net income/outgoings before investment | gains/ losses | 157 | 3,077 |
| Net gains/(losses) in investments | 4 | (9,061) | 59,357 |
| Net income/(expenditure) | (8,904) | 62,434 | |
| Net Movement in Funds | (8,904) | 62,434 | |
| Total funds broughtforward | 6 | 1,143,408 | 1,080,973 |
| Totalfundscarriedforward | 7 | 1,134,504 | 1,143,408 |
The notes on pages 9 to 11 form part of these financial statements.
7
ov
The Neil & Pauline Pettefar Charitable Trust
Balance Sheet as at 5 April 2025
| Notes | 2025 | 2024 | |||
|---|---|---|---|---|---|
| £ | £ | ra | £ | ||
| Fixed Assets | |||||
| Investments | 4 | 1,130,818 | 1,139,630 | ||
| Current Assets | |||||
| Bank and cash | 5,829 | 4,637 | |||
| 5,829 | 4,637 | ||||
| Creditors: Amounts falling due | |||||
| within one year | 5 | 2,143 | 858 | ||
| Net Current (Liabilities)/Assets | 3,686 | 3,779 | |||
| Total Assets less Current Liabilities | 1,134,504 | 1,143,408 | |||
| The funds of the Charity | |||||
| Unrestrictedfund | 6 | 1,134,504 | 1,143,409 |
The financial statements were approved by the Trustees on and signed on their behalf by: :
The notes on pages 9 to 11 form part of these financial statements.
8
ov
Notes to the Financial Statements for the Year Ended 5 April 2025
The Neil & Pauline Pettefar Charitable Trust
- Accounting Policies
Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102)(effective 1 January 2019) — (Charities SORP (FRS 102), UK Generally Accepted Accounting Practice (UK GAAP) including the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The charity meets the definition of a public benefit entity under FRS 102. The financial statements are prepared in Sterling (£).
Income
Donations and legacies are recognised in the Statement of Finanacial Activities (SOFA) when received. Investment income is recognised when it is receivable. Grants are credited to the SOFA for the year to which they relate.
Expenditure
Liabilities are recognised as soon as there is a legal or contractual obligation committing the charity to the expenditure. Expenditure is accounted for on an accruals basis.
Donations are payments made to third parties in the furtherance of the charitable objectives of the Trust. Donations are accounted for when the Trustees have agreed to make the donation.
Investments
Investments, which are all quoted in the UK, are shown at market value in accordance with the Statement of Recommended Practice for Charities. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value or purchase date if later. Unrealised gains and losses are calculated between the market value at the year end and the opening market value or purchase date if later.
VAT
The Trust is not registered for VAT and accordingly expenses include VAT where appropriate.
Unrestricted funds comprise gifts and other income received for the objects of the charity without further specified purpose and which are available as general funds.
9
Wy
The Neil & Pauline Pettefar Charitable Trust
Notes to the Financial Statements for the Year Ended 5 April 2025
| 2. | Charitable Activities | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Grants approved by the Trustees in the year: | |||
| Butterfly Trust | 1,000 | ||
| Crossroads (Care Provider) | 6,000 | 6,000 | |
| Families Outside | 1,000 | ||
| Fife Young Carers | 1,000 | ||
| International Otter Survival Fund | 3,000 | ||
| Marine Conservation Society | 3,000 | ||
| Regional Screen Scotland | 1,000 | ||
| Royal Trinity Hospice | 6,000 | 6,000 | |
| RSPB | 1,000 | ||
| Skye Mountain Rescue Team | 6,000 | 6,000 | |
| The Grab Trust | 1,000 | ||
| Tourette Scotland | 1,000 | ||
| Governance/management costs | 3,642 | 2,706 | |
| 28,642 | 26,706 |
3 Trustee remuneration and expenses
lan Macdonald is a partner in Wright, Johnston & Mackenzie LLP, administrators for the Trust during the year whose legal fees of £3,600 (2024 - £1,800) are included in note 2 and investment management fees of £9,524 (2024- £8,300) shown in the SOFA. None of the other Trustees received remuneration or expenses.
4 Investments
| Investments | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Market value at 6 April 2024 | 1,139,630 | 1,080,272 |
| Additions during year (at cost) | 32,754 | 0 |
| Disposals during year (at market value) | (32,504) | - |
| Realised Gains/(Losses) on investments | (371) | - |
| Unrealised (Losses)/Gains on investments | (8,690) | 59,357 |
| Market value at 5 April 2025 | 1,130,818 | 1,139,630 |
| Historicalcostat5April2025 | 956,221 | 957,971 |
10
The Neil & Pauline Pettefar Charitable Trust
\d
Notes to the Financial Statements for the Year Ended 2025
5 Creditors: amounts falling due within one year
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Audit fee | 0 | 858 | ||||
| WJM fee | 2,143 | 0 | ||||
| Grants awarded after year end | 0 | 0 | ||||
| 2,143 | 858 | |||||
| Unrestricted Funds | ||||||
| Balance at | Incoming | Resources | Other | Balance at | ||
| 6 April 2024 | resources | expended | gains/ (losses) | 5 April | 2025 | |
| £ | £ | £ | £ | £ | ||
| RevenueFund | 1,143,408 | 38,403 | (38,246) | (9,061) | 1,134,504 |
6 Unrestricted Funds
Explanation of Funds
Unrestricted Revenue Fund - this represents funds available for general Trust purposes. All income is credited to the Revenue Fund.
7 Analysis of Net Assets by Funds
| Analysis of Net AssetsAssets by Funds | ||
|---|---|---|
| Total | ||
| Revenue | Unrestricted | |
| Fund | Funds | |
| £ | £ | |
| Fixed Asset Investments | 1,130,818 | 1,130,818 |
| Current Assets | 5,829 | 5,829 |
| Current Liabilities | (2,143) | (2,143) |
| NetAssets | 1,134,504 | 1,134,504 |
11
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