REGISTERED CHARITY NUMBER: SCIJ41J675
Una￿111
Financial
tatements for the Year Ended 5 Fe
2025
The CThaTles and
Taws¢ & Paruxrs
Chartwed A¢countsnts
18 North Silver Sireet
Aberdeen
ABIO IJU

The Charles and Jan¢ Allan M¢moiial Fund
Contenis tsf the Finarrial Statements
for the Year
nd¢d 5 Febw 2025
Pa8¢
Report of Ihe Truslees
Independeni ExamÉneI5 Report
Siatement of Financial Activitie5
Balance Sheet
Notes to th¢ Fina￿1￿1 s￿*M¢￿
7 to 12
Detailed Stat¢m¢nt of Fin•n¢ial Activities
13

The Charles Jane AIIAn Memorial Fund
n f Ihe Tnjstees
for Ihc Year Ervjcd 5 F¢brn￿ 2025
The trustees present their reporl wilh the flnancial statemcnts of the charity for the year crKled S Fdmiary 2025. The
trwstees have adopted the provisions of Acujunting and Rewjrting by Charities-. Staternenl of Recornmended Practice
applicable io chaniies preparing Iheir xcounts in acc(Kdance with the Financial Reponing Standard applicable in the
UK and Republic of I￿]and IFRS 1021 leffedive l January 2019).
OW£CTIVES AND ACWIVITIES
ObJeetlve$ *lms
The objective of the portfolio. managed by Rossie House Inveslmeni managem￿1. is lo achieve a re8ular income for
beneficiaries and capitsl 810￿h to ensure cothinuiiy of ihe Tnj￿. As in every yvdr. Ihe balance aller deduaion of
expenses may ai the Twsitts discrefion te paid over 10 the beneficiarhes annually. The balartce of revenue as at 5
FebTuary was £98.847 {2024. £71.2411. The balance of expendabl¥ eJ¥lowm¢ni fundts. was £33,79212024.. £67,114).
Grantmaklng
The fimd has the following beneficiaries accordin8 to the will:
Briiith Heart F(Trundation
Erskine Hospital
Marie Curie Can¢¢r Care
The Scottish National Institute for the War Blinded (now as Sighi Scotland Veternns)
Royal National Insiiluie for ihe Blind
The Audio108y Department and Hearing Aid Clinic. Aberdeen Royal Hospit•ls NHS Trusi (now known as NHS
Grampian Ermlowmenl Fund)
The will 5talc5 that ihe tru￿tt5 may considei oiher ¢han"lies whose objects similat toany of the *iKsve beneficiaries.
During th¢ year the Tntst made payments of £45.0￿ (2024.. £45.(M)O) to the above bencficiarics.
ACHIEVEMENTS AND PERFORMANCE
Investmebt performante
The TThst¢¢5 continually review ih¢ ponfolio. llKJnitor th¢ fi]nds and di%u55 th¢ inv¢5tTtMt
FINANCIAL REVIEW
PrlnclpAI fundltsg $4)ur¢es
The financial slatemenis. presented oveEkaf. show thit ihe charity¥ 8]Dss i￿ome amounted 10 £62,253 in this ¢Yportin8
period 12024-. £57,3(K)}. The charity's main source of I￿orne 15 the investment income geneAied by the expendable
endowmeni hJThJ of £58.54412024.. £52.424). (Xher $owC￿ of I￿Ome iogdher arnounied 10 £3,709.12024.. £4.876).
Gross cxpenditurc arnounkd to £7Q575 (2024: £67,752) aTh] rompriscd the folloiving:
Investment manag¢menl costs
Grantg to in$titu¢ions
Govemaneecosts
£14.451
£45,tKK)
£11 124
£70
During thc year. the Tn&ees have instmctcd R055ic House Investtxni managen￿nI to manage the charitys
ithv¢sim¢nis fvnds on o dis¢re¢ionory basis. The TN#e¢s hav¢ advis￿4 th81 ih¢y are pl¢￿Ted to a￿ept a medium l¢vel
of risk. Rc6sie House InvestmeN Monagemenl Ire insMKi¢d ¥ bal•n¢e be1We￿ ¢apii&l wwth and i￿OMe.
Reserve5 pou
The charitys unresiric*d reserves ai the end of thi5 wxl ai £64.156 (2024.. £84,(O21.
The charity's expendable trtthwmeni fvnds at the ofihis period siood ai £3.019.(Y)3 (2024.. £2.696,0471.
The Trustees 8enerdlly seek kj apply the wI￿le fTee income of the charity. makin8 rea￿)nable provis￿ for professional
fees and outlays where apprcyTiale.
Pa8e I

The Charles and Jane Allan Memorial Fund
ort ofihe Trusttts
for Ihe Year Ended 5 F¢bwa 2025
FUTURE PLANS
The trustee5 will continue lo operate the Tnjsi in Ihe same mant)er. with Ltdingham Ch11n￿rS LLP carrying out the day
to dthy administraiion of Ihe Tmsi and Rossie How coniinuing to manage the investment lo fulfil the Trnst's
objeciives.
STRUCTURL GOVERNANCE AND MANAGEMENT
GoverDlng document
The charity is controlled by it's soveming dL*uThent, a deed of tTUSt, and conSti￿leS an unitwrnted Charity.
The is a Charitable fTUSi fomwj and adminisiered under Ihe lern￿ of the will by Jane Barrack Kidd or Allan
dated 10 February 1997 and ￿gisl¢red in ihe Book5 of COU￿11 a[￿ Se55ion on 18 Au8usI 2008.
Reernltmtnl •ppointmeDt of nelv lrnst¢¢s
The Trustees wert ori8inally appoiThied in Trua Disposiiion al￿ ScttlcTnent. The Trustees are assumed {and rtsignl
with ihe consent of the existing Trnstees, under Stttion 3 of Tnjsts {Scod8TMI) Act 1921 ar￿ Section 13 of the Law
Reforni (Misttllane04Js Provisions) IScoriarMII Act 1990.
remutherntion aid ¢xp¢axs
The tharity neiih¢r ￿M￿lleral¢S nor reirnbmes the T￿￿ fv any inci(kntsl ¢X￿¢S in¢urred in the discharye of
their duties.
D Watson was a kvrtner (and 1$ now a eonwltant) of Ledin8harn Cha]mers LLP.
Tr Tnjsree is Ledirtgham Chalmers Truslee ComrAny Lirnited.
Ledingham Chalm¢rs provided administrat￿ll services w the Tn&￿. durin8 ihe yedr. with fees th￿ iothlleil £9,LKKI
(2024.. £6.5711 for the enthd 5 Febn￿ry 2025.
Rl$k m*th&gernent
The twstee5 have a duty to idenlify and review the risks io which the charity i5 CXW5ed to ensur¢ appropriaie
controls are in place to WOVLde ffxsonable againsi frnud and error.
These ielate. in the main to illV¢5tment ma￿2¢M¢￿￿ and have been ameliornied by ihe employment of an investment
manager. The trusiecs al&) pro￿1 againsi th¢ risk of Lhe financi￿ Mismanagernent by the aryoinim¢nt of solicitOTS,
who ar¢ bound by the Law Society of S¢otiand Solicitorn ACC￿]￿ts Rules in relation to their cli¢nt rnoni¢s to ¢any out
the day-io-day administration of ihe In￿ IN wmpliance with re8ulatlOlLS governing ¢haniies.
REFERENCE AND ADMINISTRATIVE DETAItS
Reglstered Charlty Trumber
SC040675
Prlnclpll Addre55
elo Ledingharn Chalnm LLP
Johnstone House
52-54 Rose Slreei
Aberdeen
Scotland
ABIO IHA
Trustees
Ledinghain Chalrn¢r5 Company Limiied
lJdep¢md¢nt Eyamln
Tawse & Partners
Chrtered Accountants
18 North Silver Street
Aberdeen
ABIO IJU
Pa8e 2

The Charles and Jane Allan Metnorial Fun
ort of the Trusr
for the Year Ended S Feb
2025
Approved by (Kder of the ￿ard of on
and signed its hehalf by-
Page 3

Ind
Th
J]denl Examiner's R
rt to the Twsw of
harles and Jane Allan MenioFial Fund
Rt$pectlv¢ respon$lbllltle5 Of tr•5ttts and examiner
The charity's ITUStees are responsible for the pyeparntion ofthe a¢counts in at￿ldance with the tern￿ of the Charsties
and Tr￿￿ee Investment {Scoilandl Aci 2(X)5 and Ihe Charities Accounts {Scolla￿lI Re8ulatii￿$ 21)06 (as amended). The
chariiy's trnslees consider thai Ihe audil Tequiremenl of Regulalion 10(IMal io {c) ofihe Ac¢owits Re8ulatlOll5 does not
apply. It is my reswnsibility to examine ihe accounts as rwuir¢d under Seaion 44(1 l(c) of ihe Act and 10 511te whether
pariicular rnaltcr5 hav¢ com¢ ￿ my wien11￿_
Basts of tkc Indcpendtmt examiNtr's TePOrt
My examirhation was carrKd out in accordance with Regulation I l of theCharitTes Acl (Scotland) Regulations 2￿)6. An
examinaiion includes a review of the accouniing recoTds kept by the charity and a comparison of the aecounts presented
wTrth tlK)se recordL It alw includes ¢￿SideratIon of any unuwjal items or dlselosures in the 8ccoullts. and seekin
explanaii(Ms from you as tswees cortcerning any mtttt¢rs. The pIcKed￿ undertaken do noi pmvide all the
eviden¢e that wotsld required in an audit, ar¥1 ￿r￿U¢￿[Y I do exprts3 an audit opinion on the view giv¢n by
the accounts.
IndepeTrd¢Tht ¢xgmlxer's st*ieme*t
In tonnetiion with my examinaiiort. no mailer ha5 come to rny attention:
(11 whirh giv¢5 me Teasonable cause to t¢lieve thi. in any maierial respeeL the requiternents
- to keep accountin8 Ttcord5 tn a¢¢ordan¢¢ with Settion 44(1￿ of the 2￿5 Act and Regulati￿ 4 of th¢ 2￿ Ac¢ounis
Regulations.. and
- to prepgre aecount$ which attord with the fft¢counting records and to LYJn]ply with Re8ulation 8 of the 2(K16 Accounts
Regulations
have not been met; or
{2) to which, in my opinion. attention should be drawn in order to enable a proper undersunding of the accounts to be
reacheo.
Tawse & Partners
Chartered Accouniortts
18 Worth Silver Street
Aberd¢¢n
ABIO IJU
Page 4

The Charles and Jane Allan Memorial Fund
Stateimerbt of Financial Activiti
for Ihe Year Ended S Feb
2025
5.2.25
T￿al
5.2.24
Total
fjjnds
Unresiricled E41dowment
fund
fund
Notes
INCOME AND ENDOWMEIYTS FROM
Investment Liicon
61.409
57.3(K)
EXPENDITURE ON
Raising fi￿d$
14.451
14,451
13.566
ClJarlt*bk 8¢￿vItIeS
Payment to benefKiaries
45.(XM)
45.[
45,IXKI
Other
11.124
Totil
Net 8ainslllosses) on investhicnts
310.862
79 053)
IYET 114COMFJ{EXPENDITURE
Transfers betwttn funds
{55.2801
34.774
357.820
34.774
302.540
(89.505)
10
N¢t movement l• fmnds
(20.5061
323.046
302.540
{89,505)
RECONCILIATION OF FUNDS
Total funds brought forward
2.6￿(￿1
2,780,7
2,870,214
TOTAL FUNDS CARRIED FORWARD
64.156
3019093
3 083.249
The n¢Xes forni part ofth¢s¢ financial thlements
Page 5

The Charles and Jane Allan Memorial Fund
Balance Sheei
5 Februa 2025
5_2.25
Totsl
funds
5.2.24
Total
fund5
Unrtstricted Endowmeni
nd
Not¢5
CVRRENT ASSETS
Debtors
Inveslments
Cath at bank
21K)
2.959.046
132639
21.167
2,630.284
13¥ 355
2.959.046
61.398
71.441
3.020.444
3,091.885
2.789.806
CREDITORS
A[l￿￿￿tS falling due within one year
(7285)
{8,6361
{9.097)
NET CURRENT ASSETS
64.156
3019093
3 083249
2 780 709
TOTAL A&SETS LFSS CURRENT
LIABILITIES
64.156
3.019.093
3,083.249
2.7BO,709
NET ASSETS
64.156
3019 093
3.083.249
2 780 709
FUNDS
unre￿￿¢1Cd fjjnds
Endowmenr fjjnds
10
64.156
3 019093 ￿047
TOTAL FUNDS
3 083 249
2 780 709
The financi
atemtnts w¢r¢ apprtsv&J by the Board of TnLSte¢s and authori￿d for i55u¢ on
and were SI￿*d ￿ its behalf by:
The Mtes forni part of these fln1￿1￿1 thments
Page 6

The Charles and Jane Allan M¢moTial Fund
N les to the Financial Ststemenis
for the Year Ended 5 Febtu
2025
ACCOUNTING POLICIES
￿￿1$ ofpreparing ile fimgnCi81 sthternents
The fjnancial staternenls of ihe ¢hortly. which is a w￿17¢ benefit eniiiy utyler FRS 102. have been prepared in
accordanc¢ wilh ihe Chariiies SORP (FRS 102} 'Accounting and Retrf>rting by CThariiies.' Si8iement of
Recommended Prdctice appIl￿bI¢ 10 charities preparing their accounis in accordance wilh the Financial
Reporting StaNlard applicabk in ihe UK and Rcpubli¢ of Ir¢laNJ IFRS 1021 leffeclive l January 2019),.
Financial Reporting Standard 102 The Financial Reportitjg SthndaTd applicable in th¢ VK and Rcpublic of
Ireland. a￿1 the Chariu¢s A¢1 2011. The financial stat¢m¢tyi$ Ikgve been prepared uThkr th¢ historical c051
convenliw.
The presentati￿ currency is p0￿dS #aling 1£).
Intome
All in¢ome is recognised in the Siatement of Fit4n¢ial Activilie5 once the charity has eniiilerncnt to the funds. il
is probable that the irwn¢ will be received the amount can be measured Tdiabty.
Expenditure
Liabilities are rtcogniscd as expendinjre ag s(M)n as th¢re is a legal or cOn￿￿￿1¥t obli8ation comrniiting the
charity to that expenditur< it is Pt(thbl¢ that a trdnsfer of c￿nOmiC benefits will be reguir¢d in srftlemeni and
the amount of the obligAiiofj be measured reliably. Expenditute 15 accounted for w an accrua15 ba515 and has
been cl&8sifi¢d under headings that a88regal¢ all ￿$¢ ttlaled to the category. Wh¢rc ¢(6is cannot bc directly
altriiw*d to particular he￿lIng5 hav¢ been all(Kated to activities on a basis consistent with th¢ use of
resource&
Granis olTered subjeu to cormliti￿5 which have ncd been mtt ai the year end I18￿ are nO￿d as a commitrrtent
bui ￿ ac¢nJ¢d as expcrxliture.
Taxalion
The charity is exempt from tax on its charitable ￿l¥ll1C$_
4crnunilng
Unrtstricted funds b¢ used ij) &¢ordancc with the chgrwable obieuives ai the dI￿ra10n of Ihe iTUSittS.
Restricted funds Can onty ￿ used for particular restriered PUTTX)XS Within the objccts of the charity.
Resiriciions arise when specified by the dot)orow when fimds are rais¢d forpArticulAr restricted putws¢s.
Further explanation of the nawre and wr￿)Se ofeach filnd is Incl￿ in ihe notes to the fin8n¢i81 ststements.
Curreut •sse¢ Investme•ts
Invesiments arc recorded in iht bala]￿e sheet ai markd value. Unrealised ¥ains and losses, due to malua¢ions,
are reflected in the Suiemenl of Financial Activities as re￿￿￿￿ed 88in&losses and realised 8ain5nos5e5. due to
disTKys&l& are retlected as such in the Stafemenl of Finwial Aciivilies.
INVESTMEKf INCOME
5.2.25
5.2.24
Deposit aecouni ini¢resi
Income from li4ed inVe￿￿e￿$
3.709
4,876
62,253
57.3Crf)
Page 7
onlinued...

The Charles and Jane Allan Memorial Fund
Ole5 1 th Financial Sialenieni
for ihe Ycdr Ended 5 Febru
202
RAISING FUNDS
5.2.25
5.2.24
Portfolio mana8ernent
14.451
GRANTS PAYABLE
5.2.25
5.2.24
Paym¢Dt to b¢txfi¢iaries
45.(KK)
The t￿al grants paid to i[￿liU(lOn5 during the year was as follows..
5.2.25
5.2.24
British Heart Foutmlalion
Erskine Hospital
Marie Cune Cancer Care
Sight Scotlatld Veterans
Royal Nari¢)nal Institute forthe Blind
NHS Grampian Endowment Fund
Northcote Lodge Trnsi
Clan Cancer SLtpport
North East Sensory Services
5,000
5,(100
5,IXIO
5,(M>O
5.(M)D
45.(
TRUSTEES. REMUNERATION Af4D BENEFITS
There were trustees. remunetatirn or (rfheT benefits foT the year ended 5 Febrnary 2025 nor fw th¢ year ended
5 February 2024.
Tryste¢s' expeJJses
There were no tswitts. eApeTrxs paid for the y¢aT ended S Fel￿ary 2025 rn)r for ihe year ended
5 February 2024.
The charity neither remu￿[8￿ reimixjrses ihe Trusttts for any incidenthl expenses in¢urred in the
dischar
e of iheir duties.
s a wnsulrani of Ledingham Chalmers LLP.
Ledingham Chalmer5 LLP providcd adminiyrntive servicts to the T￿$[ thuing ihe year. with fees iothlled
£9.0(M)12024- £6,571) for the year 5 Febnw 2025.
Page 8
contjDued...

The Charles and Jan¢ Allan Memorial Fund
otes lo the Financial Stal¢nitnls- continu
for th¢ Year Ended 5 Februa
2025
COMPARATIVES FOR THE ￿ATEMENT OF FINANCIAL ACTIVITIES
Unr¢5tricted
fund
Endowrnfflt
nd
Total
nd5
INCOME AND ENDOWMENTS FROM
Inve*meni irtome
447
EXPEf4DITVRE ON
Raising fund5
13.5f
13.5fO
Charit*blt aetivitics
Payment to beneflciarjes
45,￿￿}
45,(IX)
Other
T(Aal
54.186
13.sf
67,752
Net gaiftsl{losses) on inv¢sttnerts
79.053
79.053
NET INCOMEI(EXPENDITURE)
Tr*nsfers bettveeD f￿ndS
{53.739)
{35.7￿}
59 1851
(89SOS)
Net movemeit In
(94.951)
(89J05)
RECONCILIATION OF FUNDS
T￿21 fvnds brought forward
79216
1790,998
2,870.214
TOTAL FUNDS CARRIED FORWARD
2.780 709
DEBTORS: AMOUNTS FALLING DIIE AFtER MORE THAN ONE YEAR
5.2.24
Other debtofs
21K)
21.167
CURRENT ASSET INVESTMENTS
5.2.25
5.2.24
Li&ed investhients
2 630 284
Analysi$ of movement of investmen
Market value at the beginning of the year
Add.. Additions to inyestment gt cost
Le￿.. disposals al carying ¥al￿e
Add1dedU￿ net gainl(loss) cffi revaltsation
2.630.284
85.8(A)
(67.9601
310862
Listed investments arE hdd to provide an Investme￿ retyrn for th¢ TntsL
P•ge 9
eontinua.-.

Page 9
continued...

The
har
Jone Allan MenN)rial Fund
10 the Financial Statem
ror the Year End
. 2025
CURRETr4T ASS£T INVEStMENTS- coMil*•ed
Listed investments outside the UK held at the year end had a rnarket volu¢ of £1,444.644 12024= £IJ28,755).
All oiher invesim¢nts wilh a rnarket value of £1,514.402 (2024= £1,301.5291 were held within the UK.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.2.25
52.24
OtheT u¢ditors
MOVEMENT IN FUNDS
Nei
mvemeni
in fuT¥Js
Tra[￿e[S
be￿ee
funds
At
5.2.25
Al 6.2.24
Uure5tri¢t¢d
G¢n¢rAI fund
(55280)
J4.774
64.156
Endowment
Endowment fi]nd
2.69A(47
357,820
(34.774)
3.Ol9,(V3
TOTAL FUNDS
278071
302340
3 083 249
Net movement in funts. I￿luded in the above arc follows..
Incijrnins
ResouT¢es
ex
Gains and
10sS¢5
Movernenl
in funds
Unresirl¢itd
Gencral furb
(56.124}
155,280)
Endowment fund$
Endowment fund
61.41Y)
(14,451)
310.862
357,820
TOTAL FUNDS
62.253
70.575
C*Mnparatlves for moyememt Ill fuD
Net
Transfers
betwttn
Ai
5.2.24
Ai 6.2.23
in fuThls
Unr¢strlrted
General fund
79216
(53.739)
59.185
84,662
ndowment fuTrd$
Endowment fund
2.7W).998
{35.766)
(59.185)
2,696,047
TOTAL FUNDS
2 780 709
Page 10
eontints¢d...

Th¢ Charl¢s and Jane Allan Memorial FuThd
tes to the Financial
taiements-
for the YeAr Ended 5 Fe
tin￿d
025
io.
MOVEMENT IN FVNDS- wTrll*ued
Comprative r*1 movement in fuTKls. inchKled in rh¢ above *e as follows:
I]￿OMIng
Gains and
losses
Mov¢m¢ni
in fvnds
Unre$tri¢¢ed ftytsds
General furwj
447
(54,186)
{53,739)
EndowmeTrt fundi
Endowment fvt
56,853
(13566)
179.053)
(35.766)
TOTAL FUNDS
67.752
790531
89.505)
A currcnl year 12 months and prior year 12 ￿(￿￿h5 combinul p)siiion is as follows..
Nd
Transfers
between
fund5
movemeni
in
Ai
5.2.25
At 6.2.23
Unrestrkted fuAds
General
79216
1109.019)
93.959
64.156
Endowment funds
Endowment fvnd
I7￿,998
322,054
193.959)
3,019.093
TOTAL FUPIDS
870.214
213035
3 083 249
A Current year 12 months and Prior year 12 mortths C(xnbi[￿ movement in fvnd& included in the above are
as follows..
In¢oming
Resourees
expended
Gains and
losses
Movcmcnt
in fvnds
Ullre51rlctEd fu•ds
Gen¢ral fund
1291
(110.310)
{109.019)
E*d•wment lunds
Endowmeni fijnd
118262
(28,017)
231.809
322.054
TOTAL FUNDS
119J53
138
231,809
213035
Pa8ell
¢ontinued...

e Charles and Jane Allan Meniorial Fund
N t t the Financial
nis- con
for the Year Ended 5 Febnth 2025
ii.
RELATED PARTY DISCLOSURES
Tr￿ were no related party tran￿lOn$ for the ym erthjj 5 February 2025.
12.
FUNDS
B(*h funds arose on ihe forniaiion of the T￿￿1. The endowmeni fuT¥J contains the investhient portfolio, th¢
obieci of which is 10 achieve regular inc￿ne for beneficiarie5 and capital growth 10 ensure continuity of the
Trn￿. The unre5trKicd rrvcnue fun(& are managed subject kn the unconm)Iled discretion of the TNste¢s.
Page 12

Th¢ Charl¢s ind Jan¢ Allan Memorial F
Statement f Financial A iivil
for the Year Ended 5 Fe
025
5.2.25
S.2.24
INCOME AND ENDOWMENTS
Inv￿lment Ineome
Dep)qii account inieTe5t
In¢orn¢ from lisled investmen
3.709
4.876
TotAI In¢omln8 resourtes
62.253
57,300
EXPENDITURE
Inveslmellt m*N82ernenl
Portfolio mana8ement
14.451
13 J66
Cbg4ritabl¢ #¢tfvltles
Granis to instilulions
45.OlXI
45,000
Support
Covtrn8nce tost$
Accountancy fees
Adrninislrativ¢ legal Co￿$
1.8(K)
2291
Tothl resources expended
Net eX￿ndIture befort *nd losse5
18.3221
(10,4521
Rffillsed reeognised gains and 10ss¢S
Realised gain&llossesl on fixed asset inVe51mcrts
Net expenditure
5.652}
18.172)
This page th)es rtot foTrn part of the Sta￿ory financial sratements
Page 13