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2024-12-31-accounts

Alland8rYouth Actlvltles Charltable Trust Annual Report and Flnanclal Statements Year ended 31st December 2024 Charity Number SC 036682

Allander Youth Activities Charitable Trust Annual Report and Financial Statements Year ended 31st December 2024

Legal and Administrative Information

Trustees

Principal Address

Bankers

CAF Bank Ltd

25 Kings Hill Avenue, Kings Hill, West Mailing, Kent ME19 4JQ

Investment Advisors

Evelyn Partners 177 Bothwell Street, Glasgow G2 7ER

Independent Examiner

Amas Murrison Limited, 10 Newton Terrace, Glasgow, G3 7PJ

Page 1

Allander Youth Activities Charitable Trust Trustees, Report Year ended 31 st December 2024 Tha Trustoas of tha Allander Ye4th Activrtlos Charitsbla Trust havè plèasure In prasèntlng thèlr rèport togèthar Mdth tha nancial statem&nts and Ihe Indepand&nt oxamlnafs raport for tha yaar ondod 31st Decamber 2024. Constitution and purpose The Trust was established by Trust Deed. dated 21st September 2005. and is a recognised Scottish Charty. number SC 036882. The Trusys aim is to promote the weKare and advance the education and training of young people without distinction particularfy on the grounds of race. cdour. religious beliets. sexuality. nationalty. e1hnic origin. gender or disabilty through leisure tirne and educational activities and thereby to develop their physical. mental and spiritual ¢apacitie5 that they may grow to full maturty as indivkluals and rnembers of society. In furtherance thereof the Trust shall sèek to encourage thè hddlng of actlvltles of tralnlng value by th& 24th Glasgtsw (Bearsdenl Scout Group and by other Scout Groups or by unlts of othèr youth organlsafjons so long as thè adav￿&S of thèse organlsafjons ar& chartsble In law. Trusto•s The Trustees at the dale of this Report and who served throughcmth the year or from their dale of appointment were as foll Rocruitmènt and appointment of Trustoos Trusteas wrth appropriata axparience and background ar8 appointed In accordanca with tho tomis of the Trust Doad. Address The Trust can be contacted via Aetlvltles and achlevements 76 grants totalllng £95,569 12023 - 76 grants - £104.4341, net of refunds. werè pald durlng thè yèar. Thè grants rangèd In slze from £150 to £4800 and ware awardad for a broad rangè of actlvrtlos to $3 dwfarant unlts of ScoLrt Groups, Gulda, Boys, Brfg&Jo and Glrls, Brfgado Companlos and othèr youth groups otc malnly wlthln tha wast of Scotland. Tho numbar of young peoplo bon&fiting from the grants awardad oxcaadad 2,2OJ Financial Review Incorne for the year arnounted lo £110.456. Grants awarded together wqth other sundry expenditure lolalled £98.149. Movement in the investments held amounted lo 1£41.0931. The Trustees are hopeful that income in the current year available for disbursement in accordance with the Trusfs aims and objéttivès will I￿t ￿ lèss than £35.000. In add￿on thè Trustaes havè agreèd to dlsthbute, W wulred, an amount not axceadlng 10% of the Mark￿ value of tha Trust's Invostsnènts at tha 31st of Docemb6r procadlng èach flnanclal year. Reserves Total Assets at 31st December 2024 amounted lo £1.216,950. Th8 Trust does not have any d￿gnated or restricted fvnds. Pagè 2

Allander Youth Activities Charitable Trust Trustees' Annual Report (cont) Year ended 31st December 2024

Investment Policy

Evelyn Partners (Previously Smith & Williamson Investment Management) operate as the Trust's investment advisors and have discretionary powers. A medium risk policy is being adopted with a view to achieving a balance of income and capital growth.

Trustee remuneration and expenses

The Trustees did not receive any remuneration. No out of pocket expenses were reimbursed.

Page 3

Allander Youth Activities Charitable Trust Trustees' Annual Report (cont) Year ended 31st December 2024

Plans for the Future

The Trustees continue to encourage grant applications particularly from voluntary youth organisations in the West of Scotland.

2025 has seen an encouraging start, with the value of grants awarded by the end of July over £100,000.

The costs of activities continue to be hit by inflationary pressures, this being reflected in many grant applications.

As a consequence of this the trustees expect that the Grants to be awarded for 2025 will significantly exceed projected dividend income for the year. To date 81 grants amounting to just over £118,000 and benefiting over 2,600 young people have been approved.

Approved by the Trustees and signed on their behalf.

Page 4

Allander Youth Activities Charitable Trust Statement of Receipts and Payments Year ended 31st December 2024

Investment Income
Realised dividends and other interest
Grants returned
Donations
Total income
Proceeds of sale of investments withdrawn
Payments
Charitable Activities
Grants awarded
(note 3)
Bank charges
Total Expenditure
Total Payments
Surplus for the year
31.12.24
£
32,936
2,520
35,456
75,000
110,456
98,089
60
98,149
98,149
12,307
31.12.23
£
36,282
20,508
56,790
50,000
106,790
104,434
60
104,494
104,494
2,296

Page 5

Allander Youth Activities Charitable Trust Statement of Balances as at 31st December 2024

Funds Reconciliation
Bank at 31 December 2023
Deficit / Surplus for the year
Bank at 31 December 2024
Bank current account
Investments at market value
(note 4)
Total Assets
Approved by the Trustees on
and signed on their behalf by:
31.12.24
£
6,234
12,307
18,541
18,541
18,541
1,198,408
1,216,950
31.12.23
£
3,938
2,296
6,234
6,234
6,234
1,239,501
1,245,735

Trustee

Trustee

Page 6

Allander Youth Activities Charitable Trust Notes to the Financial Statements Year ondod 31st Dacembor 2024 1. Basis of Accounting The accounts have prepared on thè Racelpts and Payments basls In accordanco the Charrtlès & Trustae Invostmènts (Scotlandl Act 2005 and tha Chamuas Accounts (Scotlandl Regulatlons 2006 las amendedl- Investm8nt incom• is accounted for on a r•ceiv•d b￿s. Grants. which are dl ontroff payments. are charged in the period in which payment is made. 2. Funds Thare ara no daslgnated or rastrlcted funds. Thè Trust8gs ara frae to use all funds for tha chaws alms and object￿OS 3. Grants Awardod (not of rofundsl 31.12.2024 31.12.2023 24th Glasgow IBearsdenl Scout Gr￿P Other Scout Group5 Glrfguiding Glt19 Brlgada Boys. Brlgadè othar Youth Groups 750 48.824 9,463 9.89) 60.471 10,ODJ 20,206 16,326 95,569 10,022 14,050 104,433 Investments 31.12.2024 31.12.2023 Mat*èt Valua at 31 Dacember 2023 1.239,501 1,242,254 Movemènt on Markét Value 41,093 -2,753 Markot Valu8 at 31 Dacembar 2024 1,198.408 1,239,501 Historical cost at 31 Dgcambar 2024 756,631 634,263 The inve$1ments hèld at 31 DÈtèmbtr 2024 arè madè up as follows.. Equthes and Fixed Interest Securitie5 (Evelyn Partnersl Incomè Cash Account (Evelyn Pathersl Inve51rnent Cash Account. inc. Q4 accrued inl. (Evelyn Partners) 1,171,1% 138 27.074 1,198.408 1.234,211 4.513 1,239,501 At 31 Oecember 2024 of the investments held represented more than 5.0 % of lolal investment value. The market value of the investments al 31 December 2024 was £129.347. Investments in equilie5 and fixed intere51 securitses are &1 traded in quoted public markets. primarily the London Stock Exd)angè Pagè 7

Allander Youth Activities Charitable Trust Independent Examiner's Report Year ended 31st December 2024

Independent Examiner's Report to the Trustees of the Allander Youth Activities Charitable Trust

I report on the financial statements of the charity for the year ended 31st December 2024 which are set out on pages 1 to 7.

Respective responsibilities of Trustees and Examiner

The Trustees are responsible for the 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(as amended). The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) 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.

Basis of Independent Examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 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.

Independent Examiner's statement

In the course of my examination no matter has come to my attention

Accounts Regulations (as amended) 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.

Amas Murrison Limited, 10 Newton Terrace, Glasgow, G3 7PJ

Dated:

18/08/2025

Page 8

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