REGJSTfi RED CHAIUTY NUMBER.. SC038198
REr PORT OF THE TRusfEES AND
UNAUDITED FINANCIAL STA TEMENTS FOR THK YEAR £1 NDED 30 IYOVCI MBER 2024
OR
CORDIS CHARITABLE TRUST
Milchcll Fdivard%
CharteTed CeTl¥ficd Awguntsnts
24A Ainslie l)lace
EdiHbuF8h
E113 6AJ

CORDIS CHARITABLI TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
for the yeHT Ended 30 NovEtthbeY 2024
PAEe
Report of tlie Trustee5
Independent ExAminerls Rcport
Stotement of Fithanei&l Activities
BfiIAkce Sheet
Notes to the FLIIAntl*l Stxtements
6 to 11

CORDIS CHARITABLE TRL'.ST
RF.POR1' OF TTrIE TRUSTEES
foi. tbc yeAr endcd 30 November 2024
1.he tsustCC5 are pleascd 10 prc3CILt their fepoit alld the accourttg of Iht Iriistt fund for the yeai thded 10 hovernb¢r 2024. wtsic.h have
bcon piepured in aC￿rd￿nee with tlie provisions of 'Accountin8 and Reporiing by Chariries.- Ilic Siiil¥m¢.llt i)fReLii]ntnriidcd l)raiticc
opplicabl¢ to =harilits pi=pai4ng their 3cc¢iiinls in iMLx>fillliiLe i¥iili tlJ¢ F¢Ji&icial Rq)ortin(T Sia*dard applicabl¢ in Ihc UK and
RepiiblsL Lbf Ti'¢l?ill(l (FR81O2)', and in complianco iviih applicablc law gvvcrning SoottiRh Chsrities and th¢ trust deed.
ORJF,rrivK5 AND ticrivii'iES
Objettives and aiTr18
Under the te￿S of rhe trust deed, Ihe inconje of ibe trust is 10 bc appliri4d tor the folli>wiTig puryiiis&%".
2. ThL aovaiiccmonl of health lirtcluditigtht prevthiion or r¢lief tsfsiekrtess disease or hu￿￿￿ Suffering)
3.'llie adv&Thcenietti of the heritage, eultur¢ or sciente
4. The advanc¢metti of hutllan righis, L'VS1fliLI resul￿[1011 vi i¢ktsD¢lliaiion
ACHIEVF.MF.IYT AND TF,RFORMANCE
ch#ril￿1}le ULtiVLtLes
Gr2nt AiY&rd5
.10ts1￿2￿￿ thf £4i9:041 were hwaTdcd diiring the year as detaileil in 4 lu Ilit aLLoullls.
FTYANC.fAI, RF.VIEW
IiiLIMii¢ foi. Ili¢ yrar amountcd to £400.0(MJ 8rising fiom corporate douations and ￿p¢￿diEute grnollnltd to £440,18 l. Thi5 iesulted in
ancl dccFc￿c in knnd5 Ot £,ItJ, i¥1 tor the vear12023'. irnci'ea5e £56,432).
Total fund% LAEricJ fcirwdixl yiYii)Ltllied to £130,808 being IILC UDfG5tri¢lcd frcc rcscrvcb of thr rhwity which &re availabl¢ tor tulLtte
wyiil 4iw'ds, project costs and adminislTaiive c0513.
Rt5erYt5 ptslicy
(i¢ner&lly. resETVeS held at a levtl ¢0 tover ￿all1 alva1￿$. project costs and a¢lminiilr*tliv¥ Li)s%.% in Ihc iiiiijicdiale future. R¢5¢1ryeS
al the balattce sheti darc. zmoiinied 1¢) £l.10,8fl%12Q?3.. £170.91t9).
STRUCTURE, GOVERNANCE AND ￿lAIN￿6.￿M￿￿I,
CDvcrning document
Cordi5 Chgritoble Itust WLS established by fi Irusl deed daied 25 Api il 2007 ar￿ is rce.i.siered as a ScottiRli cliarity Irctctrncr
S(_'U38I98).
Thr ITizuiagcllJClit of the Trjst is Ihc ￿spOnSibl11tY rpt tbc truste¢5. iyho meet regularly to disbuTse branis and conduct the Irust's a*T2irs.
Ncw Ilustees ure appointed bv the existing In]Aees And i1.uste￿ may t>ol exceed 5 ill numbe.r.
RIGF£I RENCE ANI) ADMINY.STRA TIVE DETAILS
R￿￿TIst￿led Ch#rily nunibti
SC.01819
Principxl addrt55
caver￿ Garden Far
Denholm
Hawick
Cbartcrcd CcriifiLd AccountaDt5
24A Ainsli¢ Place
EilinburLh
F.HH l)AJ
Pagt I

e.nRD15 LIIAIIII'ABLE TRUST
RLr VOR'I. Ob. THE TRUSTIES
for the yeftr ended 30 Nnvemlier 2Q24
Approied by older of the tr￿ar(l ofjtrusttis 011 20 Marcli 2025 alld ￿￿led on its b¢hallby:
Pagt 2

IliDEPbKDENT EXAMINLR'S K￿PoRT TO TH£ TRUSTEES OF
COIIDIS LHAIII'I'ABLE TRUST
I report on thc 8ccounrs for the yth endtd 30 Nov¢nib¢r 2024 Sel out P*(re8 four tD ¢leYen.
RÈspectlve respvn¥il¥ilit1¢5 vl triiilee5 Aiid ¢xAminer
Llith'ity's tru3tee5 arc rc%ponqiblc for thc pr¢wLation ot Y)e *¢eounls in accordfjntt with the terms of the c.11￿￿(1￿5 1111(I TIiLslrr
Invcslmrnt IScoti8Ddl Act 2W5 gnd the Lharili¢5 Accounrs IStot1￿￿ d) RelliilHliiiriN 2006 (d8 ￿TicI1dedI. Th¢ Lharitys tnJslc¢5
On51der the audit reoulremertl of Reguldlioii l(4IIIA) i(1 It) ofihc Accounrs Rrvulalions docs nol apply. It is myresponsibility to
exam￿¢ th¢ accoiiiils èiq T¢￿Vired under Section 44{INcl ofihc Act and tfj 3tute wKeth¢r particular ttMtt¢rs have cotne to my attentEon.
Basis vfihp irtdrp¢Iide￿t ¢xRmiJJ¢r s repdit
My e.KaminatiotJ caiTicd out in atcordaftLe Ivilh Re8ullllioll I l ot Ihe Charities AecoLinl% 18Li>il4%111l Rcgtslallot￿ ?(MJ6. An
cxatnination ijjcludes a revieiv of the &ccoiiniing retords ke.pt hy IhL diarity Aii(l & ci)iiii>&risoii of the accout)Is prcsclltcd with Ih05C
records. It Blso includes coDsiderali<>n lif yiiy iJnu5￿￿1 ilein5 or disclosurc5 Ihc acrounts. scekinR explanarions fram you as
thislccx LOliLe.riiiD& Any su¢11 matters. I'hc proccdurcs iiRdBrtokett do ￿0t proyide all the £￿idence (hai ivould be requlied iii an diidil,
and constqucnlly I do ntkt rxpr¢55 audit opittiott on the viesv given by thc ￿0￿nis.
Imdependent oi&inirt¢r'8 5tntern•nt
Ir] connection with tny examinztion, no mattcr hi% L()rnr. In my alt¢nlioJi
whiLlI gives rll¢ ttasonablc to bcltcvc thut, itt Any mateTl#l iygpecr. Ihe requE￿[￿¢￿t4
to keep accounting records in accord8nL'e willi Se£iioii 44IIXal of the 2005 Act and Rcgulation 4 ot thc 2(K)6 A£¢ounig
lie%ulalion%;
10 prei)aFe a¢coiLnl% which dici)td with ÉtL¢ ACCOUntillg rctOTds and to comply with Regulation 8 tsf Ihe 2(￿￿ ACCOU￿1$
h4Ye not bc6n met. or
o ulii¥h, ITh my opinion. attenlion shou5d drui¥n kn ord¢rtt) enablt a prop¢r undE15tsnding of aecounts ro be r¢dih¢d.
The A&sDLi%iiiiin iifc,hailrred L¢41tFied Account&nls
Mitchell Edths
Lharfered C¢nifIed Accoiintanls
?.4A Ain%laL Plxce
Bdinbiiryii
F.F13 ()AJ
20 March 2025

CORDIS CFL4RITABLE TRUST
STATEMEIYT OF FINANCIAL ACTtVlTIES
for tlie year ¢iidtd 30 Novernber 2024
2024
2023
Total
lund8
Unreslriclcd
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legaci¢s
40n,000
500.000
KXPENDITURI ON
ChAritAble attiyitics
Giinlmakirtg activiti¢5
440,181
443,568
TrI£T INCOMEIIKXPCI NDITURE,}
140.181)
56.432
RECONCILIATIOLS OF FLWDS
Tothl brought forward
170,989
114,557
TOTAL FUNDS CARRIED fiORWARD
130.808
170.989
CONTJNUING OPERATIONS
ASI income and ÉKpend¢turE has arisBts Irom continuirtg acElV¢ti¢s.
Thc notes fortn part of these financial siaicments
Pagc 4

CORDIS CRJARITABLE I'RU6'1'
IIALATICE SHEEIT
30 Novemhtr 2024
2024
UJveslricScd
tiind
2023
Total
fvnds
Not¢5
CLTRREIST ASSITS
D¢btrris
C￿h al batsk
200.0
63,Y.I
240,9Tr1
763.948
240,904
CiiICDITORS
Arnounis falling due i￿1¢h1n one year
173.140)
169 1)15 j
IYET CURREKf ASSETS
190,808
170,989
i'(yrAL ASSETS LESS CURRENT I,IATIII,ITIF.8
190,808
170,9¥9
C.REDITORS
ATnoiinLE tallitt% due gftcy JtK>re tban one year
(60,000)
N£T ASSETS
130,808
170.989
FUNDS
Unrestrictrd t￿as.
General ftind
130,¥U8
170,9119
TOTAI, FiF%Trg
130,808
170.989
finanei&l ￿0(eMents were 2ppro*ed by Ilic n(>anl i)rTru%1￿.* *ti(l aijthoi.iscd for LSSUQ on 2D March 2025 llnd ￿Te Slxrted on it5
ithlf by..
TknL JiylcN form) ￿rI Iifiliese fin3ncial %t&lelliGIrt5
Pag¢ 5

CORDIS CHARITABLE TRUST
NOTES TO THE FIIYANCIAL STATEMENTS
for the year ended 30 NDVEmber 2024
LEGAL sfATUS OF THE Fuiy
The Trust is an unincorporated charitable trust constituted by a deed oftrusl and is regisieiEd in Scoiland ivith its pyiiicipal
addrc55 at Caver5 G#rdett farin, Denholtn. Flawiek. TD9 8LN.
The presentation cuttency of ihe financial stalcmcnls is the Pound Sterling {£).
ACCOUNTtNG POLICIES
Basis of prEparing tlie financiAI stalement5
1.he pr%ncipal llccounting polici¢s Ddopled. judgements 2nd key sources of estimatioll uncertainty ill the prepaTation of IILe
rinancial statements are as follows..
The financial slaternenls havc been pr¢paT£d ill Jwordancc with the Charities SORP IFRS 1021 'Accuunting and Reporting
by Chaiitl¢s." Statem¢irt of Recomrntnded Prnclice applicllble lo charities PFEpaiin8 Ihtir accoullts in uctordance with the
Financial Reporting Siattd2rd applicable in thc UK and Republie of Ireland IFRS 1021 l¢ffE¢live l January 20191,, Ihc
Charilies and Truste¢ Investment (Scotlandl AGt 2n05 and th¢ Charilieg Accounts Iscotlandl Regulations 2006 las
amended).
The Trust ttiE¢ts the definxlion of 8 public benefil entity under FRS 102. Assets and liabiliiies art initially rwognised at
hisiorical cost or tllln5aclion valuc unless oiherwisc slaled in ihc r¢l¢vaDt &ccounrin8 policy note(51,
Preparati4>rt of the accouTht5 a gotng eopr¢rn b*sis
Th¢ trust¢¢s eortstder Ilial therc or¢ no material uncerlainiies about the Tj'ust's ability 10 continue as a goiTLg conr¢tn.
All income is recognised irt the Stalemeiit of Tr'inancial Aclivilie5 once Iht charity entitl¢tnent to Ihe funds. it Is probablv
thai the kncotne will bc received and tht amount can b¢ rneasured reliably.
Expenditure
Ligbilitics are ircognised as e.xpenditure Ès goon as tliere is a Icgal or cottstrllctive oblig91ion ¢DTnTnitting the charity to Iht
cxpenditUFe, il i% piDbabl¢ thot a ironsfer of econoniic bcnrfiis ivill bc rtquired in selllemenl a¥Ld the amount of the obligation
can be measured TGliably. Expendituit is acci>uiJled for on an aGGruals basis an(1 has been c1￿51r1￿￿ under headiTk8.% that
&ggTttEaie all cost T¢lat¢d to the cate8ory. Whcrc LOStS tanIiot bc directly aitribuicd io parlicul8r headings they have been
allocated to gttiviticson a basis consisient with the use of r¢5QlllCCS.
Grants offered subject lo condition8 which have ntsi bttn mct at the year end date are notcd as a committneni biit not accNcd
5 expendittiye.
CTovirnllnce costs
Support costs arc those funuions that as51St th¢ work of the Trust but do not directly Undert￿le charitable &cliviti¢5.
Govcrnance ¢05t5 toniprise all c0515 involving the public accountability of ilic Trust in compliance ivilh regulation 2nd go￿1
practi¢c.'I'hese c05t5 illLludc cosis relating to Independent examination and accounlancy.
The Trust is exctnpt from on ils charitablt aclivitl¢s. Thc ch8rity is noi registered foT VAT and expenditur¢ in¢ludes VAT
wheir appl￿prIate.
Fund ac£ollrt*iMg
UnTesiricted funds catt bc used in a¢coidan¢e i¥ith the ch8ril8ble objcctivcs at the discretion of Ihe trustees.
Rc51ri¢led fuDds can only be u5e(I for particular rcstricled PUTposes i¥iihin the objc¢ts of the charity. Restrictions arisc whtn
5pcEified by the donor or ivhuk funds ar¢ raised (or particiilar restricted PUrpD￿¢S.
Undcr th¢ original grant. lllcom¢ an expendable endoiytneni fund was to bc applied for the purposes of the charity and
Ilie Cfipilal could bc expended as grants lo projects which provided an endiiting bcnefii to the b¢DeficiyTies. The balance on
the endoivtnrnt fllnd was transfe￿Cd to the unirslrioted intOTne fund in 2013 with th¢ agreetThent of tt]e donor.
Debtors
Debtors are Tecogni.%¢d at the settlement aillount diic. Pr¢payTntnts &re valiied ai Ihe prtpaid amount.
Pag¢ 6
cofft(iiiued...

CORDIS CHAIUTABLE TRUST
NOTES TO THE f4lNANCL4L STATEfvIENTS_ continued
ror the year ended 30 November 2024
ACCOUNTING POLICIF,S- continued
Cash gt bllnlL
Cash at bank includes casli ivhich is accessible on d¢tnand.
Cr¢dittsrs ond provislo#s
Crtditors and provisions arc rccLTrgnised wh¢Te * PTesellt obligation fr()m a pass¢d event will probably result in the tr&nsfcr of
t41nds tu & third party and the amouni to seitle the obligLtion can be meaS￿red or estimated reliably. Creditors and piovisions
are noimally reco8Dised at their seiilement 4tnourtt.
Grant5 offci'ed subj¢£t to conditions which have noi been rnet &t Iht ycar end dat¢ ar¢ noted as a commitment bul not aCc￿ed
k)8 ¢xpenditur¢,
FirtThncial instrument5
Financial lAs1￿nIc￿lS cotnpTise financial asse18 and financial liabilities whieb are initially TCCO8Trised *&t transaction v*lut and
subsequently measiircd at thcir 5ettlemeJJl valiie. Wherc a pi'ovision 15 accrued Ihar will seltle ovcr several year5 tli¢ PLyTnents
J'cquir¢d 10 settl¢ the futurc obligations are discounied to th¢ir pr¢3enl value.
CHARJTABLE AcfivITIES COSTS
Grant
fijnding of
Support
costs (see
note 51
15ec Dole
41
Tota15
Grantmaking activili
439.041
1,140
440,181
GRANTS PA YABLE
2024
2023
Granlmaking 8tiiviIICS
439,041
442,48
l)#ge 7
colltimiied...

CORDIS CHARITABLE TRUST
NOTCS TO THE FINANCIAL STATEMENTS- continued
for the yexr ended 30 Novtmber 2034
GRANTS PAYABLE- rontinued
GRANTS TO INSTITUTIONS
GraJJts Px).￿b]e to institutio[15 compris¢d..
2024
2023
Aberloiir Child Care
Benedctti Follndaiion
BctSiany Chri5ti#rt Trust
Butl¢Tfly Trust
Brain TumorTrust
Bridgentt FamJhoDs¢
Circle Scoiland
Cal'e for Carer5
ColuMc￿le ccnlr¢
Crewe 2000
Degn & ca￿VIn Young PeoplesTrust
Disgsiers Emergency AppLal- Pakistgn
Disa*ers Emergency Appeal- Turkcy Earthquake
FAlinburgli Child and Ccntrr5
Edinburgh Cyrenians
Edinburgh DiTect Aid
Edinbuigh City Mission
EdinbuTgh Headway
Fdinburgh Yourtg Carers
Erskine Hospiial
Farnilies Outside
F¢tlorYouih Clubs
Fair
Fainilys First
Filtnhou5tt Edinburgh
Get2Gcih¢r
Grdb TTUSI
Health in Mind
Hearts & Min4Js
Ksng5 Tht&lr¢
Kindred
Light IAb Projcrt
Light Up Lcarning
Living Memory As%ociatioTr
Livingsion Tanzaniu Tru51
akhad TTIISI
Maggie's
Medecin SÈns Fronlieres
Musically Aclivc Dudes
NatlODuI Gallcrits ofscotluDd
OJ'¢adia Movemcnt
Pain Conce
Pet Fostering Scoilond
Place2Be
Play Therapy Base
Portobtllo Sgiling. Kayaking find Roiving Cliib
Rock'r￿St$
Royebetry C¢ntiE
Ilowan Alba
SLollRnd VersusArthritis
Scottish Ballet
Scottish cli￿lty Air ArE]bulance
Simon Comtnunity Str¢etrYorks
Spartan5 Commiinity Fouiidation
St CTl5PinE Aftcr S¢hool Club
Te&pol TTU51
10.000
2.500
5,000
4,0
3,000
I,ooo
5,OlX>
3.000
3.001)
3,000
2.000
2,500
5,00
10.000
loo,000
10,000
3.000
100,000
15,000
6,000
5.000
3.000
3.000
4,000
3.000
2.000
3.000
3,000
5,000
3,000
5,000
3.000
3.000
3,000
3,000
5,000
50,IXX)
120,0
l 17,670
3,560
2,500
3,000
3.000
5,000
3,000
10.000
io.ooo
3,000
20,000
2,983
3,000
3.000
3.000
3,000
3,780
3,OlXI
2.500
3,000
3,oiXI
10,oix>
12.000
3.000
s,000
3.566
7,000
3,IX)Q
Pago 8
oiiiiniicd...

CORDIS CHARITABLE IIiUST
NOTES TO TH£ FINANCIAL STATETrIENTS- contirt¥ed
foy the ye42r ended 30 November 21124
GRANTS PA YABLE- eontiJiu¢d
The Bertevoltni Fund forNuiE¢S in Scotland
Tiivandutn Sbhool
TnTssell Trust
UNICEF-.Middle Easi Emerg¢ncy
Very Trtclusive Play Cliib
Volurtteer Midloihiart
Oth¢r beneficiaries Igriinis belo¥v £2.5001
16,000
3.000
10,000
3,Of
4,215
3,0¢)0
44.760
4.215
17.780
TotBI
439,041
442,488
SUPPORT COSTS
GovBrn&nce
costs
Grantmaking activities
1,140
Support costs, irttludtd in the abov¢, are as follows..
2024
Gi?nlmakillg
a¢tivities
2023
Toial
Indcpend¢Dt ￿4mlA￿lI0￿ fees
Accountancy
570
570
540
540
1,140
1.080
TRUSTEFS, REMUNERATION AND BENETrITS
'I'heTe iyert no ITUSt¢ts' remuneration or other bencfjts for tlie year ended 30 November 2024 noi. foT the ycar ended
30 November 2023.
Trustees expenses
Thcrc were no trustees, expens¢5 puid for Ihe ycar ended 30 Noveinber 2024 nor foi the year ended 30 November 2023.
DEBTORS: AMOUNTS FALLINC DUE WITHIN OIYE YEAII
2024
2023
Oihtr debtors
200,000
Page 9
continued...

CORDIS CIqARITABLL TRUST
NOTEI S TO I'HE FtNAhCIAL STATEhlCI NTS- tontiiiued
for the year ended 30 November 2024
CREDITORS.. AMOUNTS FALLING DUE WITlIllY ONK YEAR
2024
2023
AccFuei] expenses
Ac¢wed ￿?n15 payable
1,140
72,000
1,080
68,835
73,140
69,915
CREI DrtORS: AMOUNTS FALLtNG DUE AFfER MORE THAN ONE YEAR
2024
2023
ActTued grants payable
60.0(X)
io.
MOVETrlfNT IN FUNDS
Nct
rnovement
At
1.12.
At
30.11.24
ds
Utkrestricted lund5
General ￿nd
170,989
140.181)
130,808
TOTAL FUNDS
170,989
140,181)
130,808
Net movem￿1 in furtds. included in the aboye are as follows..
Eneoming
sources
Resources
cxpcnded
MoveTnent
in tund5
UDrestrieted funds
General fvnd
41X),O(K>
1440,1811
140.1811
TOTAL FUNDS
400,000
1440.1811
140,1811
ComparatiYe$ for wovemtnt in fuTrd5
Net
movement
sn furtds
At
1.12_22
At
30.11.23
Unrestritttd fund5
General
14,557
56.432
170,989
TOTAL FUNDS
14,557
56.432
170,989
Pagt 10
oiitinued...

CORDES CJIARITABLE TRUST
NOTES TO THE FINANCIAL STA TLMENTS- corttinued
fur the year ended 30 November 2024
io.
MOVEMENT IN FUNDS- continued
CompJralive net movemeThl in fi]nd& included in the above are as lolloiv5-
Incomiiig
resources
Resou]res
expended
Movetnent
sn funds
Ullrtstrieted fuiids
G¢n¢ral fund
500,000
1443,5681
56,432
TOTAL FUNDS
500.000
1443,5681
56,432
RELATED PARTY DISCLOSURES
Tn]srees do not receive remuneration, expenses oi. oth¢r bEnefils fromtheir work wilh the Trust.
The awegate amouni of unconditional donations from related parties during the year was £400,000 {2023'. £500.0001.
PaLFe I I