Allander Youth Activities Charitable Trust Annual Report and Financial Statements Year ended 31st December 2025
Charity Number SC 036882
Allander Youth Activities Charitable Trust Annual Report and Financial Statements Year ended 31st December 2025
Legal and Administrative Information
Trustees
T S McCubbin I R Moir K J Munro C Reith S Easton D Mansouri
Principal Address
18 Cromarty Crescent, Bearsden, Glasgow, G61 3LU
Bankers
CAF Bank Ltd 25 Kings Hill Avenue, Kings Hill, West Mailing, Kent ME19 4JQ Evelyn Partners 177 Bothwell Street, Glasgow G2 7ER
Investment Advisors
Independent Examiner
Simon Murrison, CA Amas Murrison Limited, 10 Newton Terrace, Glasgow, G3 7PJ
Page 1
Allander Youth Activities Charitable Trust Trustees' Report Year ended 31st December 2025
The Trustees of the Allander Youth Activities Charitable Trust have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31st December 2025.
Constitution and purpose
The Trust was established by Trust Deed, dated 8th September 2005, and is a recognised Scottish Charity, number SC 036882. The Trust's aim is to promote the welfare and advance the education and training of young people without distinction particularly on the grounds of race, colour, religious beliefs, sexuality, nationality, ethnic origin, gender or disability through leisure time and educational activities and thereby to develop their physical, mental and spiritual capacities that they may grow to full maturity as individuals and members of society. In furtherance thereof the Trust shall seek to encourage the holding of activities of training value by the 24th Glasgow (Bearsden) Scout Group and by other Scout Groups or by units of other youth organisations so long as the activities of these organisations are charitable in law.
Trustees
The Trustees at the date of this Report and who served throughout the year or from their date of appointment were as follows:
T S McCubbin
I R Moir
K J Munro
C Reith
S Easton (Appointed 8 September 2025)
D Mansouri (Appointed 8 September 2025)
Recruitment and appointment of Trustees
Trustees with appropriate experience and background are appointed in accordance with the terms of the Trust Deed.
Address
The Trust can be contacted via T S McCubbin 18 Cromarty Crescent, Bearsden, Glasgow G61 3LU.
Activities and achievements
80 grants totalling £118,239 (2024 - 76 grants - £95,569), net of refunds, were paid during the year. The grants ranged in size from £220 to £6,000 and were awarded for a broad range of activities to 65 different units of Scout Groups, Guide Boys' Brigade and Girls' Brigade Companies and other youth groups etc mainly within the west of Scotland. The number of young people benefiting from the grants awarded exceeded 2,600.
Financial Review
Income for the year amounted to £115,286. Grants awarded together with other sundry expenditure totalled £120,324. Movement in the investments held amounted to £33,372.
The Trustees are hopeful that income in the current year available for disbursement in accordance with the Trust's aims and objectives will not be less than £30,000.
In addition the Trustees have agreed to distribute, if required, an amount not exceeding 10% of the market value of the Trust's investments at the 31st December preceding each financial year.
Reserves
Total Assets at 31st December 2025 amounted to £1,178,539. The Trust does not have any designated or restricted funds.
Investment Policy
Evelyn Partners 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.
Page 2
Allander Youth Activities Charitable Trust Trustees' Annual Report (cont) Year ended 31st December 2025
Trustee remuneration and expenses
The Trustees did not receive any remuneration. No out of pocket expenses were reimbursed.
Plans for the Future
The Trustees continue to encourage grant applications particularly from voluntary youth organisations in the West of Scotland.
2026 has seen an encouraging start, with the value of grants awarded by the end of March over £100,000 and benefiting over 2000 young people.
Approved by the Trustees and signed on their behalf.
Kenneth Munro 29/07/2026
Page 3
Allander Youth Activities Charitable Trust Statement of Receipts and Payments Year ended 31st December 2025
| 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) Professional fees Bank charges Total Expenditure Total Payments Surplus for the year |
31.12.25 £ 29,636 650 30,286 85,000 115,286 118,889 1,375 60 120,324 120,324 -5,038 |
31.12.24 £ 32,936 2,520 |
|---|---|---|
| 35,456 75,000 |
||
| 110,456 | ||
| 98,089 60 |
||
| 98,149 | ||
| 98,149 | ||
| 12,307 |
Page 4
Allander Youth Activities Charitable Trust Statement of Balances as at 31st December 2025
| Funds Reconciliation Bank at 31 December 2024 Deficit / Surplus for the year Bank at 31 December 2025 Bank current account Investments at market value (note 4) Total Assets |
31.12.25 £ 18,541 -5,038 13,503 13,503 13,503 1,165,036 1,178,539 |
31.12.24 £ 6,234 12,307 |
|---|---|---|
| 18,541 | ||
| 18,541 | ||
| 18,541 | ||
| 1,198,408 | ||
| 1,216,949 |
Approved by the Trustees on 29/07/2026 and signed on their behalf by:
T S McCubbin K J Munro Trustee Trustee
Page 5
Allander Youth Activities Charitable Trust Notes to the Financial Statements Year ended 31st December 2025
1. Basis of Accounting
The accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Investment income is accounted for on a received basis.
Grants, which are all one-off payments, are charged in the period in which payment is made.
2. Funds
There are no designated or restricted funds. The Trustees are free to use all funds for the charity's aims and objectives
3. Grants Awarded (net of refunds)
| 24th Glasgow (Bearsden) Scout Group Other Scout Groups Girlguiding Girls Brigade Boys' Brigade Other Youth Groups 4. Investments Market Value at 31 December 2024 Movement on Market Value Market Value at 31 December 2025 Historical cost at 31 December 2025 The investments held at 31 December 2025 are made up as follows: Equities and Fixed Interest Securities (Evelyn Partners) Income Cash Account (Evelyn Partners) Investment Cash Account, inc. Q4 accrued int. (Evelyn Partners) |
31.12.2025 £ 5,568 65,435 14,318 0 21,258 11,660 118,239 31.12.2025 £ 1,198,408 -33,372 1,165,036 744,826 1,159,320 59 5,657 1,165,036 |
31.12.2024 £ 750 48,824 9,463 0 20,206 16,326 |
|---|---|---|
| 95,569 | ||
| 31.12.2024 £ 1,239,501 -41,093 |
||
| 1,198,408 | ||
| 756,631 | ||
| 1,171,196 138 27,074 |
||
| 1,198,408 |
At 31 December 2025 three of the investments held represented more than 5.0 % of total investment value. The market value of the investments at 31 December 2025 was £185,601. Investments in equities and fixed interest securities are all traded in quoted public markets, primarily the London Stock Exchange
Page 6
Allander Youth Activities Charitable Trust Independent Examiner's Report Year ended 31st December 2025
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 2025 which are set out on pages 1 to 6.
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
-
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
(a) to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended) and
-
(b) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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.
Simon Murrison, CA
Amas Murrison Limited, 10 Newton Terrace, Glasgow, G3 7PJ
29/07/2026
Page 7
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