D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D Registered Charity No: SC037403 THE JANEK LATOSINSKI CHARITABLE TRUST RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS PAGE Legal and Administrative information Trustees, Report Report by the Independent Examiner Receipt and Payments Account Statement of Balances Notes to the accounts D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION Charity Name: The Janek Latosinski Charitable Trust Registered Office and Operational Address: Charity Registration Number: SC037403 Trustees: man) Independent Examiners: Wbg Services LLP 168 Bath Street Glasgow G2 4TP Bankers: The Cooperative Bank plc Head Office PO Box 101 1 Balloon Street Manchester M60 4EP D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 The Trustees are pleased to present their report together with the Receipts and Payments accounts of the charity for the year ended 31 March 2025. The legal and administrative information on page one fomis part of this report. The Janek Latosinski Charitable Trust was granted charitable status on 31 July 2006 in memory of Janek who died of HIV in 1990. He was the much-loved partner of the settlor of the trust. When the latter's mum died and left a substantial amount of money it was an opportunity to set a trust which would be for the benefit of those living with HIV into the future. Trustees The Trustees who served during the year and since the year-end. unless otherwise stated. were as follows- hairman) Structure, Governance and Management Governing Document The Janek Latosinski Charitable Trust was established by Deed of Trust for charitable purposes on 8 May 2006 and is administered in accordance with the temis of the Trust Deed. Recruitment and Appointment of Trustees, Trustee Induction and Training New Trustees are selected with a background suitable to an understanding of the Trust's objectives and Trustee responsibilities. Risk Management The Trustees have assessed the major risks to which the Trust is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that systems are in place to mitigate exposure to major risks. Organisational Structure The affairs of the Trust are managed by the Trustees with all duties being delegated amongst the Trustees. Related Parties: There were no related party transactions in the year. D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Objectives and Activities The trustees shall hold the Trust Funds after mentioned for such charitable purposes only, within (or without) the United Kingdom, as are, in the opinion of the Trustees, solely for the benefit of inhabitants of the Community of those living with HIV or similar blood borne viral conditions or conditions similar to those conditions and as are within the meaning assigned to the tenn charitable purposes" by law for the time being in force. Achievements and Performance During the year to 31st March 2025 the following grants were made: We supported Hwupenyu Health and Wellbeing Project, http:IM￿.hWuPenyu- healthandwellbeing.org. a black and ethnic minority group for people living with HIV in the West of Scotland. We gave a grant to cover the rent and service charges for premises including a massage room at their new premises in Elderpark, Govan for the year. We have indicated that we expect to continue this core funding in the future- this is dependent on their continuation of meeting our criterion and will be reconsidered yearly. We provided support for a foodbank at Hwupenyu which supplied culturally sensitive and appropriate foods as well as the usual products. This included funds for a driver and hire of a van. We provided unrestricted funds to help disadvantaged users with incidental expenses like bus passes, intemet top-up, baby food and baby supplies for emergencies. We encouraged Hivitality (the renamed Long Term Survivors Group) which runs retreats for people living with HIV to run these in Scotland (link.. htt s.'Ilhivitalit -or .uk). We paid for one retreat run at St. Mary's Monastery in Perthshire in July 2023, which turned out to be a considerable success with attendees coming mainly from Scotland. We are planning to pay for another retreat in the coming year and are encouraging Hivitality to run one or t￿0 retreats annually in Scotland. We have included complete funding so that it is not necessary for attendees to pay anylhing in order to encouraged everyone affected to attend. We are concemed that Hivitality's having instituted an annual fee of £10 for membership of the organisation will discourage those destitute or on low incomes from attending. We supported a concert given by the pianist Alasdair Cameron as publicity on behalf of the Trust. Financial Review The Trust's income for the year amounted to £87,240 (2024: £5.678) which related to interest and additional income from Mrs K I Strang's executory who discovered £79,244 of financial holdings as part of the estate. The Trust had a surplus in the year of £51,242 (2024: deficit of £35,072). Expenditure in the year was £35,998 (2024.. £40,750). As a consequence. the Trust's cash balances in the year increased from £468.691 to £519,933. Reserves All reserves of the charity are unrestricted. D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Plans for Future Years The Trust deed was written in such a way as to give us wide leeway for the future since HIV is ever-changing target and, in the future, it might not be the problem that it is today. We decided in the first instance to limit ourselves to supporting projects related to HIV with an emphasis on Scotland particularly in the West. Our three trustees are involved in psychotherapy, counselling and supervision in these disciplines. Trustees have an influence in the way that care is delivered in Glasgow and in the West of Scotland. We are looking at ways that we might support people living with HIV as they get older. We continue to support Hwupenyu Health and Wellbeing Project and we are looking at ways that we might expand support for this community. Our domain name is ww.tJ'lct.org.uk. Approved by the Trustees and signed on their behalf: Date.. 21 August 2025 D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE JANEK LATOSINSKI CHARITABLE TRUST FOR THE YEAR ENDED 31 MARCH 2025 I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 6t08. Respective responsibilities of trustees and examiner The charity's 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. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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. An examination includes a review of the accounting records kept by the charity and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees conceming 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 which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which. in my opinion, attentj'on should be drawn in order to enable a proper understanding of the accounts to be reached. Wbg Services LLP 168 Bath Street Glasgow G2 4TP Date: 21 August 2025 D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDING 31 MARCH 2025 2025 Total 2024 Total Note Receipts Bank interest Legacy income Total Receipts 7,996 79,244 87.240 5,678 5,678 Payments Grants paid Independent examiners, remuneration Total Payments 34,702 1,296 35,998 39,514 1,236 40,750 Surplusl(Deficit) for yoar 35,072 All income and expenditure is unrestricted. D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST STATEMENT OF BALANCES AS AT 31 MARCH 2025 2025 2024 Notes Bank and cash in hand Opening balances Surplusl(Deficit) for year Closing balances 468,691 51,242 519,933 503,763 35,072 468,691 Debtors 3,945 3,874 Liabilities 1,362 1,296 Approved by the Trustees and signed on their behalf: Date: 21 August 2025 D(Kusign Enveknpe ID. 2A8A98C&113&4D1A461B-C42F762B2D4D THE JANEK LATOSINSKI CHARITABLE TRUST NOTES TO THE ACCOUNTS AS AT 31 MARCH 2025 1. Bank accounts Balance at Incoming 01-Apr-24 resources Balance at 31-Mar-25 Expenditure Transfers Cash held at bank 468,691 468,691 87,240 87,240 35,998 35,998 519,933 519933 2. Debtors 2025 2024 Accrued interest 3.945 3.945 3,874 3,874 3. Liabilities 2025 2024 Independent examiners. remuneration 1,362 1,296 4. Related Party Transactions No Trustees received any remuneration during the year (2024: Nil) nor did any Trustee receive any expenses {2024: Nil). Other than as stated above. no Trustee orother person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2024.. None). 5. Grants paid 2025 2024 Grants to institutions 39,514 39,514 34,702 In the year, the charity made grants totalling £25,816 (2024: £31,884) to Hwupenyu Health and Wellbeing Project to cover rental costs fortheir premises and fortheirfoodbank, £8,006 (2024.. £7,630) to HIVitali r people living with HIV. and £880 towards a fundraising concert held by pianist 024: £nil).