Charity registration number: SC036863
SUMMERLAND TRUST CHARITY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Summerland Trust Charity Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6—8 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 9 |
Summerland Trust Charity Trustees' Report For The Year Ended 31 December 2025
The trustees present their report and the financial statements for the year ended 31 December 2025.
Reference and Administrative Details
Trustees
Mrs E Davies Mr A Manship (resigned 09/06/2026) Mrs C Bond Mr A Berry (resigned 06/06/2026) Mr M Smith (appointed 12/01/2026)
Charity Number
SC036863
Principal Address
41 Woodcroft Avenue Bridge of Don Aberdeen Scotland AB22 8WY
Independent Examiner
J Sweeney Accountants J Sweeney Accountants Seven Grange Lane Pitsford Northampton NN6 9AP
Page 1
Summerland Trust Charity Trustees' Report (continued) For The Year Ended 31 December 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs E Davies Trustee 06/07/2026
Page 2
Summerland Trust Charity Independent Examiner's Report to the Trustees of Summerland Trust Charity For The Year Ended 31 December 2025
I report to the trustees on my examination of the accounts of Summerland Trust Charity (the Trust) for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
�. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
J Sweeney Accountants 06/07/2026 Seven Grange Lane Pitsford Northampton NN6 9AP
Page 3
Summerland Trust Charity Statement of Financial Activities For The Year Ended 31 December 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Course fees Investments 4 EXPENDITURE ON: Raising funds 5 Charitable activities: 5 NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10 |
31 December 2025 Unrestricted funds £ 6,275 54,659 4,633 |
31 December 2024 Unrestricted funds £ 1,750 - 2,055 |
|---|---|---|
| 65,567 | 3,805 | |
| (72,298) | (4,575) | |
| (6,731) | (770) | |
| (6,731) 305,580 |
(770) 306,350 |
|
| 298,849 | 305,580 |
The notes on pages 6 to 8 form part of these financial statements.
Page 4
Summerland Trust Charity Statement of Financial Position As At 31 December 2025
| Notes CURRENT ASSETS Debtors 8 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 9 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 10 On behalf of the board Mrs E Davies Trustee 06/07/2026 |
Unrestricted funds £ 17,840 286,049 |
Restricted funds £ - - |
31 December 2025 Total funds £ 17,840 286,049 |
31 December 2024 Total funds £ 11,079 301,099 |
|---|---|---|---|---|
| 303,889 (5,040) |
- - |
303,889 (5,040) |
312,178 (6,598) |
|
| 298,849 | - | 298,849 | 305,580 | |
| 298,849 | - | 298,849 | 305,580 | |
| 298,849 | - | 298,849 | 305,580 | |
| 298,849 | 305,580 | |||
| 298,849 | 305,580 | |||
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Summerland Trust Charity Notes to the Financial Statements For The Year Ended 31 December 2025
1. General Information
Summerland Trust Charity is a charitable incorporated organisation registered with the Charity Commission, registered charity number SC036863. The principal address is 41 Woodcroft Avenue, Bridge of Don, Aberdeen, Scotland, AB22 8WY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| 3. Income from Donations and Legacies |
|||
|---|---|---|---|
| Donations and gifts 4. Investment Income Bank interest receivable 5. Analysis of Expenditure Raising funds Raising funds |
Activities undertaken directly £ 61,942 |
31 December 2025 Unrestricted funds £ 6,275 |
31 December 2024 Unrestricted funds £ 1,750 |
| 31 December 2025 Unrestricted funds £ 4,633 |
31 December 2024 Unrestricted funds £ 2,055 |
||
| Support costs (see note 6) £ 10,356 |
31 December 2025 Total £ 72,298 |
||
| 31 December 2024 Support costs (see note 6) £ 4,575 |
Page 6
Summerland Trust Charity Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
6. Support Costs
31 December 2025 Raising funds £ General administration 10,356 31 December 2024 Raising funds £ General administration 4,575
7. Average Number of Employees
Average number of employees during the year was nil NIL (2024: NIL)
8. Debtors
| . Debtors |
||||
|---|---|---|---|---|
| Due within one year Other debtors . Creditors: Amounts Falling Due Within One Year Other creditors Accruals and deferred income 0. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 January 2025 £ 305,580 |
31 December 2025 £ 17,840 31 December 2025 £ 3,600 1,440 5,040 Income Expenditure £ £ 65,567 (72,298) 65,567 (72,298) |
31 December 2024 £ 11,079 |
|
| 31 December 2024 £ 6,598 - |
||||
| 6,598 | ||||
| As at 31 December 2025 £ 298,849 |
||||
| 305,580 | 65,567 | (72,298) | 298,849 |
9. Creditors: Amounts Falling Due Within One Year
10. Movement in Funds
Page 7
Summerland Trust Charity Notes to the Financial Statements (continued) For The Year Ended 31 December 2025
| Unrestricted funds General: General unrestricted fund Total funds |
As at 1 December 2024 £ 306,350 |
Income £ 3,805 |
Expenditure £ (4,575) |
As at 31 December 2024 £ 305,580 |
|---|---|---|---|---|
| 306,350 | 3,805 | (4,575) | 305,580 |
11. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
| 31 | December | 31 | December |
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ |
12. Related Party Disclosures
Page 8
Summerland Trust Charity Detailed Statement of Financial Activities For The Year Ended 31 December 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations Charitable Activities: Course fees Course fees Investments Bank interest receivable EXPENDITURE ON: Raising funds Conference fees Travel and subsistence Computer and IT consumables Repairs, renewals and maintenance Accountancy fees Legal fees Bank charges Charitable donations Sundry expenses NET EXPENDITURE |
31 December 2025 Total funds £ 6,275 |
31 December 2024 Total funds £ 1,750 |
|---|---|---|
| 6,275 54,659 |
1,750 - |
|
| 54,659 4,633 |
- 2,055 |
|
| 4,633 | 2,055 | |
| 65,567 (61,942) (1,083) (1,179) - (2,760) (3,537) (899) (780) (118) |
3,805 - - (493) (1,000) - (1,915) - (1,167) - |
|
| (72,298) | (4,575) | |
| (72,298) | (4,575) | |
| (6,731) | (770) |
Page 9