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 2. the accounts do not accord with those records; or 3. 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