Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

# eSW ShepherdWedderburn + 

The John Kemp Charitable Trust Scottish Charity No. SC038797 

Annual Report and Financial Statements 5 April 2025 

Shepherd and Wedderburn LLP 1 West Regent Street Glasgow G2 1RW 

Ref: AlG/SAMG/K1570.1/JSH 

Docusign Envelope ID: 4CB01980-62F7-4EBD-854 1-2729876D6A10 

The John Kemp Charitable Trust 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Contents|
|Page|No.|
|Trustees’|Annual|Report|3-6|
|Statement|of financial|activities|7|
|Balance|Sheet|8|
|Notes|9-14|
|Independent|Examiner's|Report|to|the Trustees|of the|John|Kemp|Charitable|Trust|15|

**----- End of picture text -----**<br>


Page 2 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## Trustees’ Annual Report 

## Year ended 5 April 2025 

The Trustees present their annual report and financial statements for the year ended 5 April 2025. 

## Objectives, Activities and Achievements 

The objectives of the Trust are widely drawn and allow payments of income or capital to, or for (a) the advancement of health (including, but not limited to, the prevention or relief of sickness, disease or human suffering); (b) the advancement of animal welfare; (c) the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage; or (d) such other purposes, organisations or schemes as are charitable at law not falling under any of the preceding heads that may reasonably be regarded as similar to any of the preceding purposes. 

The Trust primarily furthers its charitable purposes through making donations annually and_ invites applications/appeals from relevant bodies co-ordinated through its registered office. 

The Trustees have considered all the appeals received during the year and resolved to make 23 donations totalling £40,500.00 (2024; 20 donations totalling £40,500.00). Details of the donations are shown in the Note 5 to the accounts. 

The Trustees are comfortable that the objectives of the Trust continue to be met. 

## Financial Review, Investment Policy and Reserves 

The Trust is reliant on the income from its investments and cash for its incoming resources, the income from which was £35,102.24 in the period to 5 April 2025 (2024; £36,589.14). No income is raised from the public. The financial position of the Trust and the activities during the period are stated in the attached accounts. The Trustees consider the financial position to be sound. 

The Trustees have wide investment powers. They adopt a medium/high risk investment strategy aimed at generating both income and capital growth in the medium to longer term. They receive professional advice from an investment adviser. 

The Trustees note the performance of the trust portfolio over the period. Overall investment losses for the period were £55,044.16 (realised gains of £21,357.34 and unrealised losses of £76,401.50) which reflects the overall market and economic sentiment over the period. In particular it is noted that President Trump's Liberation Day Tariff announcement had a significant impact. The Trustees review the investment performance on a regular basis and will take action as and when necessary. 

The Trustees retain sufficient reserves, all unrestricted, to ensure that the Trust is able to meet its objectives. 

## Structure, Governance and Management 

The Trust was established by Deed of Trust by John Kemp dated 9 October 2007 and amended by Minute of Amendment dated 25 and 26 February 2009. 

Page 3 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-854 1-2729876D6A10 

| 

## The John Kemp Charitable Trust 

## Trustees' Annual Report 

Year ended 5 April 2025 

## Structure, Governance and Management (Cont'd) 

Trustees are appointed by Deed of Assumption in accordance with the terms of the Deed of Trust (and shall not be less than 3 in number). The Trustees seek to follow good practice and ensure that there is a broad and diverse mix of skills and experience within their number. The Trustees keep succession planning under review and when needed will seek to recruit new trustees based on their skill, experience and knowledge of the sector. On appointment, new trustees will be provided with a welcome pack including a history of the Trust, Trust Accounts, constitutional documents, a note on trustees duties and any other Codes of Conduct applicable at that time. 

The Trustees have assessed the risks to which the charity is exposed, in particular those related to the financial and investment operations of the Trust, and are satisfied that systems are in place to minimise exposure to these risks. The variability of investment returns is mitigated by retaining investment managers and having a diversified portfolio. 

The Secretaries to the Trust, to whom all applications should be made, are Shepherd and Wedderburn LLP, 1 West Regent Street, Glasgow, G2 1RW. Applications are passed to the Trustees for consideration, usually at an annual meeting when donations are agreed. 

The Trustees are aware of their general duties as defined in the Charities and Trustee Investment (Scotland) Act 2005 and receive training from Shepherd and Wedderburn LLP as appropriate. 

## Future Plans 

The Trustees have power to make payments out of capital for charitable purposes. The Trustees plan to make donations equivalent to the Trust's net distributable revenue year by year and top this up utilising capital (where appropriate and particularly where investment performance warrants it). Support costs are also partially funded by capital. There is presently no intention to alter their strategy. 

Page 4 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## Trustees’ Annual Report 

Year ended 5 April 2025 

## Reference and administrative details 

Charity Name: The John Kemp Charitable Trust Scottish Charity No: $C038797 

|Principal address:|Shepherd and Wedderburn LLP|
|---|---|
||1 West Regent Street|
||Glasgow|
||G2 1RW|
|Bankers:|Bank of Scotland|
||33 Old Broad Street|
||London|
||PO Box 1000|
||BX2 1LB|
|Solicitors:|Shepherd and Wedderburn LLP|
||1 West Regent Street|
||Glasgow|
||G2 1RW|
|Investment Adviser:|Brooks Macdonald Asset Management|
||10 Melville Crescent|
||Edinburgh|
||EH3 7LU|
|Independent Examiner:|fF|
||Armstrong Watson LLP|
||Caledonia House|
||89 Seaward Street|
||Glasgow|
||G411HJ|



Page 5 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-854 1-2729876D6A10 

| 

The John Kemp Charitable Trust 

Trustees’ Annual Report 

Year ended 5 April 2025 

## Statement of responsibilities of the Trustees 

The law applicable to charities in Scotland requires the Trustees to prepare or have prepared on their behalf accounts for each financial year which give a true and fair view of the state of affairs of the Charity at the end of the year and of its financial activities during the year then ended. In preparing or arranging preparation of those accounts, the Trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- observe the methods and principles in the Charities SORP; 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures being disclosed and explained in the financial statements; 

- * prepare the financial statements on the going concern basis unless there are indications to the contrary. 

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. 

17 December 2025 

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Page 6 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## Statement of financial activities 

(incorporating the income and expenditure account) 

## Year to 5 April 2025 

|Year toto 5 April 2025||||||
|---|---|---|---|---|---|
|||Unrestricted|Funds|||
|||Capital|Revenue|Total|Total|
||Note|Fund|Fund|2025|2024|
|||£|£|£|£|
|Income from:||||||
|Investments|2|-|35,102.24|35,102.24|36,589.14|
|Total income||-|35,102.24|35,102.24|36,589.14|
|Expenditure on:||||||
|Raising funds||||||
|Investment management costs|3|12,361.20|-|12,361.20|9,373.17|
|Charitable activities||||||
|Grants and donations|4|6,000.00|34,500.00|40,500.00|40,500.00|
|Support costs|5|8,566.40|1,267.60|9,834.00|9,828.00|
|||14,566.40|35,767.60|50,334.00|50,328.00|
|Total expenditure||26,927.60|35,767.60|62,695.20|59,701.17|
|Net (expenditure)/income and net||||||
|movement in funds before gains and||||||
|losses on investments||(26,927.60)|(665.36)|(27,592.96)|(23,112.03)|
|Net gains/(losses) on investments|7|(55,044.16)|-|(55,044.16)|95,383.25|
|Net income/(expenditure)||(81,971.76)|(665.36)|(82,637.12)|72,271.22|
|Transfers between funds||-|-|-|-|
|Net movement in funds||(81,971.76)|(665.36)|(82,637.12)|72,271.22|
|Reconciliation offunds||||||
|Total funds brought forward|9|1,342,940.48|34,278.08|1,377,218.56|—_1,304,947.34|
|Totalfundscarriedforward|9|1,260,968.72|33,612.72|1,294,581.44|1,377,218.56|



## Notes: 

The Statement of Financial Activities includes all gains and losses recognised in year. All income and expenditure derive from continuing activities. The Notes on Pages 9 to 14 form part of these accounts. 

Page7 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

| 

1 

## The John Kemp Charitable Trust 

## Balance Sheet 

|As at 5 April 2025||||||
|---|---|---|---|---|---|
||Note||2025||2024|
|||E|£|z|£|
|Fixed assets:||||||
|Investments|7||1,258,235.95||1,331,064.93|
|Cash held for investment|||26,063.83||20,486.46|
|Total fixed assets|||1,284,299.78||1,351,551.39|
|Current assets -||||||
|Debtors|8||654.69||389.52|
|Cash at bank and in hand:||||||
|Cash held by Brooks Macdonald Asset Management:||||||
|Income Account||4,272.01||4,077.47||
|Cash held by||||||
|Shepherd and Wedderburn LLP||13,134.56||29,612.18||
||||17,406.57||33,689.65|
|Total current assets|||18,061.26||34,079.17|
|Current liabilities:||||||
|Creditors falling due within one year:||||||
|CHAS||3,000.00||3,000.00||
|Armstrong Watson LLP - examination fee||834.00||762.00||
|Shepherd and Wedderburn LLP||3,945.60||4,650.00||
||||7,779.60||8,412.00|
|Net current assets|||10,281.66||25,667.17|
|Net assets|||1,294,581.44||1,377,218.56|
|Thefunds ofthe charity:||||||
|Unrestricted funds:||||||
|Capital fund|9||1,260,968.72||1,342,940.48|
|Revenue fund|9||33,612.72||34,278.08|
||||1,294,581.44||1,377,218.56|



The statement of accounts set out on pages 7 to 14 were approved by the 

17 December 2025 ‘FICSISSS ON sss cescceczscccvevesvassassscscraserssuesceemennenseeoenpwaneaees 

The notes on pages 9 to 14 form part of these accounts. 

Page 8 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## Notes to the Accounts 

Year to 5 April 2025 

## 1 Accounting policies 

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to these financial statements. 

## (a) Basis of Preparation 

The financial statements of the charity, which is a public entity under FRS 102, have been prepared in accordance with The Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended), 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)" and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). 

The financial statements have been prepared under the historic cost convention, modified to include the revaluation of investments at market value. 

The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern. 

## (b) Investments 

Investments in quoted shares, traded bonds and similar investments are included initially at cost and subsequently at fair value (their market value). Realised gains and losses, representing the difference between sale proceeds and market value at the previous financial year end, or cost if acquired during the financial year, and unrealised gains and losses, representing the movement in the market value of investments over the financial year, or from their date of purchase if acquired during the financial year, are aggregated in the Statement of Financial Activities. 

## (c) Income recognition 

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. 

Gifts made to the Trust are recognised when they have been communicated to the Trust in writing containing both the amount and the settlement date. 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. 

Page 9 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-854 1-2729876D6A10 

| 

The John Kemp Charitable Trust 

Notes to the Accounts (Contd) 

Year to 5 April 2025 (Contd) 

## (d) Expenditure recognition 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that will be required and the amount of the obligation can be measured reliably. 

All expenditure including grants, donations, support costs and governance costs, is recognised on an accruals basis. Expenditure is allocated in the Statement of Financial Activities under headings that aggregate all related costs. 

Grants and donations are payments made to third parties in the furtherance of the charitable objects of the Trust. In the case of an unconditional grant offer, this is accrued once the recipient has been notified of the grant award. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled conditions attaching to that grant are outside the control of the Trust. 

## (e) Funds 

The Trust maintains Capital and Revenue funds. 

The Capital fund represents the original gift by the Settlor (being a one half share of the residue of his estate) and a sum paid by Continental Group Life & Assurance Scheme less any capital sums applied for charitable purposes together with realised and unrealised gains and losses on the Trust's investments, less any costs, attributable to the Capital fund. 

The Revenue fund represents the excess of income over expenditure which has arisen and has not yet been distributed. 

There are no restrictions imposed by the Trust Deed in relation to expenditure of capital. 

## (f) Raising funds 

The costs of raising funds consist of investment management costs. 

## (g) Charitable activities 

Costs of charitable activities include grants and donations made and support costs, including governance costs. 

## (h) Taxation 

The charity is exempt from tax on its charitable activities. 

(i) Financial Instruments 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. 

Page 10 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## Notes to the Accounts (Contd) 

Year to 5 April 2025 (Contd) 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2|Investment|Income|
|2025|2024|
|£|£|
|Interest|-|fixed|interest|securities|5,237.71|5,590.82|
|Property income|distributions|-|equities|1,589.91|1,728.39|
|Deemed|Dividend|2|=|
|Dividends|-|equities|26,769.16|28,719.19|
|Interest|on|cash|deposits|1,505.46|550.74|
|35,102.24|36,589.14|
|3|Investment|management|costs|
|£|£|
|Investment|management fees|12,361.20|9,373.17|
|4|Grants|and|donations|
|2025|2024|
|Grants|and|donations|made|during|the|year were|as|follows:|£|£|
|Adult|and|Child|Welfare|
|Beatson|Cancer|Charity|3,000.00|3,000.00|
|Maggie's|3,000.00|3,000.00|
|Penumbra|-|1,500.00|
|Samaritans|1,500.00|1,500.00|
|St|Columba's|Hospice|-|1,500.00|
|St|Vincent's|Hospice|-|1,500.00|
|RNIB|Scotland|-|1,500.00|
|Scottish|Charity|Air Ambulance|-|1,000.00|
|Teenage|Cancer|Trust|-|3,000.00|
|Marie|Curie|1,500.00|1,500.00|
|Glasgow's|Children's|Hospital|3,000.00|3,000.00|
|Tenovus|-|3,000.00|
|Ayrshire|Hospice|1,500.00|-|
|Prostate|Cancer|UK|1,500.00|-|
|St|Margaret's|of Scotland|Hospice|1,500.00|-|

**----- End of picture text -----**<br>


Page 11 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-854 1-2729876D6A10 

| 

| 

## The John Kemp Charitable Trust 

## Notes to the Accounts (Contd) 

Year to 5 April 2025 (Contd) 

## 4 Grants and donations (contd) 

||||2025|2024|
|---|---|---|---|---|
||||£|£|
||Adult and Child Welfare||||
||Highland Hospice||1,500.00|-|
||Mental Health Foundation||1,500.00|-|
||MND||1,500.00|-|
||Royal Voluntary Service||1,500.00|-|
||The Teapot Trust||1,500.00|-|
||Prince and Princess ofWales|| lospice|1,500.00|-|
||SAMH (Scottish Action for Mental Health)||1,500.00|-|
||||27,000.00|25,000.00|
||Animals||||
||Dogs Trust||1,500.00|1,500.00|
||Guide Dogs for the Blind Association||1,500.00|1,500.00|
||Therapet||1,500.00|1,500.00|
||Scottish SPCA||1,500.00|-|
||||6,000.00|4,500.00|
||Children||||
||NSPCC||-|3,000.00|
||CHAS||3,000.00|3,000.00|
||||3,000.00|6,000.00|
||Medical Research & Support||||
||The Anthony Nolan Trust||-|1,000.00|
||MS Socoety (Scotand)||-|3,000.00|
||Bowel Cancer UK||-|1,000.00|
||Scottish Charity AirAmbulance||1,500.00|-|
||Chest, Heart and Stroke||1,500.00|-|
||Leuchie House||1,500.00|-|
||||4,500.00|5,000.00|
||Whereof:||||
||Charged to Capital||6,000.00|6,000.00|
||Charged to Revenue||34,500.00|34,500.00|
||||40,500.00|40,500.00|
|5|Support costs||||
||||2025|2024|
||||£|£|
||Governance costs:||||
||Administration costs||9,000.00|8,538.00|
||Tax Services||-|528.00|
||Independent Examiner's fee||834.00|762.00|
||||9,834.00|9,828.00|



Page 12 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## Notes to the Accounts (Contd) 

Year to 5 April 2025 (Contd) 

## 6 Related party transactions and trustees’ expenses 

Included in administration costs are payments amounting to £9,000.00 (inclusive of VAT) for professional services rendered by Shepherd and Wedderburn LLP. The Directors of Vindex Trustees Limited, one of the Trustees, are members of Shepherd and Wedderburn LLP. £3,945.60 is due to Shepherd and Wedderburn LLP at the year end. 

None of the Trustees received any remuneration or expenses during the year (except for professional services as outlined above) (2024; Enil). 

|7|Fixed asset investments|||
|---|---|---|---|
|||2025|2024|
|||£|£|
||Marketvalue at beginning ofyear|1,331,064.93|1,282,458.82|
||Funds invested during year|415,736.30|122,849.36|
||Disposals during year|(433,521.12)|(169,626.50)|
||Net realised investment (losses)/gains|21,357.34|6,284.20|
||Net unrealised investment (losses)/gains|(76,401.50)|89,099.05|
||Marketvalue atend ofyear|1,258,235.95|—1,331,064.93|
||Investments at market value comprised:|||
||Fixed interest securities|68,534.39|65,077.55|
||Equities|1,189,701.56|1,265,987.38|
|||1,258,235.95|1,331,064.93|
|8|Debtors|||
|||2025|2024|
|||£|£|
||Income tax repayment 2022/23|279.41|279.41|
||Income taxadjustment 2022/23|(143.25)|(143.25)|
||Income tax repayment2023/24|253.36|253.36|
||Income Tax repayment 2024/25|265.17|-|
|||654.69|389.52|



Page 13 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-854 1-2729876D6A10 

] 

## The John Kemp Charitable Trust 

## Notes to the Accounts (Contd) 

Year to 5 April 2025 (Contd) 

## 9 Movement in funds 

|Analysis offund|At|Income|Expenditure|Gains and|At|
|---|---|---|---|---|---|
|movement|05/04/2024|||losses|05/04/2025|
||£|£|£|£|£|
|Unrestricted funds||||||
|Capital|1,342,940.48|-|(26,927.60)|(55,044.16)|1,260,968.72|
|Revenue|34,278.08|35,102.24|(35,767.60)|-|33,612.72|
|Total funds|1,377,218.56|35,102.24|(62,695.20)|(55,044.16)|1,294,581.44|
|Comparatives formovement in funds||||||
||At|Income|Expenditure|Gains and|At|
||05/04/2023|||losses|05/04/2024|
||£|£|£|£|£|
|Unrestricted funds||||||
|Capital|1,271,108.40|-|(23,551.17)|95,383.25|1,342,940.48|
|Revenue|33,838.94|36,589.14|(36,150.00)|-|34,278.08|
|Totalfunds|1,304947.34|36,589.14|(59,701.17)|95,383.25|1,377,218.56|



## 10 Commitments 

No commitments have been undertaken. 

Page 14 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE JOHN KEMP CHARITABLE TRUST 

| report on the accounts of the charity for the year ended 5 April 2025 which consist of a Statement of Financial Activities, a Balance Sheet and notes thereon. 

## 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 (as amended). The charity 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 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 a 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view qiven by the accounts. 

## Independent Examiner’s Statements 

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: 

   - ‘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 8 of the 2006 Accounts Regulations 

## have not been met, or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the 


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Armstrong Watson LLP Caledonia House 

89 Seaward Street 

Glasgow G41 1HJ 

Page 15 of 27 

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Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

## Schedule 2 


**----- Start of picture text -----**<br>
Investment Income<br>Sum Received Inclusive of Tax<br>or Receivable Recoverable<br>£ £<br>Brooks Macdonald Asset Management<br>Interest 5,237.71 -<br>Property Income Distributions 1,589.91 265.17<br>Deemed Dividend - -<br>Dividends 26,769.16 10.05<br>33,596.78 275.22<br>*tax recoverable is a debtor figure<br>Schedule 3<br>Interest (Gross)<br>£<br>Brooks Macdonald Asset Management<br>05/04/2024 Debtor figure -<br>05/04/2025 Nil interest 1,044.11<br>Shepherd and Wedderburn<br>05/04/2024 Debtor figure =<br>05/04/2025 Interest 461.35<br>1,505.46<br>**----- End of picture text -----**<br>


Page 25 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-854 1-2729876D6A10 

| 

i 

## The John Kemp Charitable Trust 

## Schedule 4 

Investment Management Costs 

||Investment Management Costs||
|---|---|---|
|||Capital|
|||e|
||Brooks Macdonald Asset Management||
|05/04/2024|Creditor figure|-|
|06/04/2024|Fee|2,452.73|
|06/07/2024|Fee|2,475.49|
|04/10/2024|Fee|2,509.13|
|08/01/2025|Fee|2,521.85|
|04/04/2025|Fee|2,402.00|
|05/04/2025|Fee to 05/04/2025 (creditor)|-|
|||12,361.20|



## Schedule 5 

## Administration Expenses 

||Administration Expenses|||
|---|---|---|---|
|||Capital|Revenue|
|||£|£|
||Shepherd and Wedderburn|||
|05/04/2024|Creditor figure|(3,645.00)|(1,005.00)|
||Relative to 2024|||
||Invoice 10484986 £2,800.00 plusVAT settled 29/04/24|2,235.00|615.00|
||Invoice 10500196 £1,500.00 plus Vat settled 16/12/24|1,410.00|390.00|
||Relative to 2025|||
||Invoice 10492734 £1,404.00 plusVAT settled 18/07/24|1,684.80||
||Invoice 10501946 £1,404.00 plusVAT settled 23/10/24|1,684.80||
||Invoice 10511564 £1,404.00 plus VAT settled 24/01/25|1,684.80||
|05/04/2025|Invoice 10525000 £1,788.00 plusVAT (creditor)|1,685.00|460.60|
|05/04/2025|Provision for2025 acc invoice 10542332 £1,500 plusVAT (creditor)|1,410.00|390.00|
||Independent Examination fee - Armstrong Watson LLP|||
|05/04/2024|Creditorfigure|(381.00)|(381.00)|
|27/03/2025|2024 invoice paid|381.00|381.00|
|05/04/2025|Provision for2025 accounts (creditor)|417.00|417.00|
|||8,566.40|1,267.60|



Page 26 of 27 

Docusign Envelope ID: 4CB01980-62F7-4EBD-8541-2729876D6A10 

## The John Kemp Charitable Trust 

. 

## Schedule 6 

## Charitable Donations 

£ 

||Adult and Child Welfare||
|---|---|---|
|07/03/2025|Beatson Cancer Charity|3,000.00|
|07/03/2025|Maggie's Glasgow|3,000.00|
|07/03/2025|Samaritans - Glasgow|1,500.00|
|17/03/2025|Marie Curie|1,500.00|
|07/03/2025|Glasgow's Children's Hospital|3,000.00|
|18/03/2025|Ayrshire Hospice|1,500.00|
|13/03/2025|Prostate Cancer UK|1,500.00|
|27/03/2025|St Margaret's of Scotland Hospice|1,500.00|
|07/03/2025|Highland Hospice|1,500.00|
|18/03/2025|Mental Health Foundation|1,500.00|
|26/03/2025|MND|1,500.00|
|18/03/2025|Royal Voluntary Service|1,500.00|
|07/03/2025|The Teapot Trust|1,500.00|
|07/03/2025|Prince and Princess ofWales Hospice|1,500.00|
|27/03/2025|SAMH (Scottish Action for Mental Health)|1,500.00|
||Animals||
|11/03/2025|Dogs Trust|1,500.00|
|18/03/2025|Guide Dogs forthe Blind Association|1,500.00|
|17/03/2025|Therapet|1,500.00|
|07/03/2025|SSPCA|1,500.00|
||Children||
|05/04/2025|CHAS|3,000.00|
||Medical Research & Support||
|07/03/2025|Scottish Charity AirAmbulance|1,500.00|
|11/03/2025|Chest, Heart and Stroke|1,500.00|
|07/03/2025|Leuchie House|1,500.00|
|||40,500.00|



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