Registered Charity Number
SC040864
Registered Company Number
SC365591
IrAfr
T R U S T
KIRAN'S TRUST
Report and Accounts
For The Year Ended
31 December 2025
Sarah Grant B.A,FCCA.
Chartered Certified Accountant
Suite 26 Bonnington Bond
2 Anderson Place
Leith
EH6 SNP

KIRAN'S TRUST
Report and accounts
Contents
Page
Charity and Company inforn]ation
Trustees, Report
Independent Examiner's report
Statement of Financial Activities
Balance sheet
Notes to the financial statements
10
11
12~15

KIRAIY'S TRUST
Company Information
Directors
J A Martin
MKShort
H Brown
Secretary
J A Martin
Accountants
Sarah Grant, BA. FCCA.
Suite 26 Bonnington Bond
2 Anderson Place
Leith
EH6 5NP
Bankers
Bank of Scotland
75 George Street
Edinburgh
EH2 3EW
Solicitors
Currie Gilmour & Co
Suite 3, Thain House
226 Queensferry Road
Edinburgh
EH4 2BP
Registered office
7 Champany Holdings
Blackness
EH49 7NR
Charfity number
SC040864
Company number
SC365591

KIRAN'S TRUST
The report of the trustees
for the year ended 31 December 2025
Introduction
The Directors, who are the ch￿lty trustees for the purposes of Charity Law, have pleasure in presenting their
annual rcport and accounts foi" the year ended 3 1st Deccmber 2025.
The directors are satisfied with the perfoimance of the charity during the year and the position at 31 st
December 2025 and consider that the charity is in a strong position to continue its activities during the
coming year, and that the charitys assets are adequate to fulfil its obligations.
Name, registered office and constitution of the charity
The full name of the charity is Kiran's Trust
The legal registration details are :_
Company Registration Number
The Registered Office is
Charity Registration Number
SC365591
7 Champany Holdings, Blackness. EH49 7NR
SC040864
Directors
The followiiig dll"ectors seived fi'om l January 2025
J A Martin
M K Shoit
H Brown
Objectives and Activities of the Charity
Summary of main activities and achievment of the charity in relation lo its objects during the year
The objectives of the charity are to provide young people in Scotland with opportunities to advance their
education and participation in creative expression and sport. These are achieved by providing support and
access to tuition, scholarships, awards, and materials in the vaiious creative arts, including but not limited to
art, music, writing, and drama, as well as sporting activities. We work with local schools and recognised
youth organisations to ensure both need and talent are equally considered and assisted.

KIRAN'S TRUST
The report of the trustees
for the year ended 31 December 2025
Summary of main activities and achievment of the charity in relation to its objects during the year (cont)
Falkirk Area
Larbert High School, Kiran's f0rn1er secondary school, is a positive and proactive outlet for Kiran's Trust to
support creative arts education. Four school prizes are awai.ded each year (£25 voucher, along with trophies
valued at £10 each) in the subjects of creative art and design, music, creative writing, and the Jessie Kidd
Award for Photography. Kiran's Trust increased the number of scholarships from two to four such that we
could provide support for early secondary school pupils as well as the senior secondary school pupils (£1 00).
Kiran's Trust provided funding for several of the school's music groups. For the Piping Academy (£500), we
bought 6 chantei's for the prIM￿Y school liasons, and awarded two youg pipers some fmancial support
li
towards thc purchase of pipes. The School of Rock and Pop are using their funds (£1,000) to convert a
spare room in the school into a purpose made practice room/studio.
Kelsi Sti"ang, an Art and Design probationei. at Graeme High School, approached Kiran's Trust in March to
see if we could assist her with two clubs she wished to run. An arts game club where they play diffei'ent
drawing games and a fashion club. Our suppoit (£200) was used to covei" the cost of some art games and
minaturc fashion supplies.
Esther Kallow received a grant (£IOOO) towards the National Youth Orchestra of Great Britain after she was
selected again for 2025.
Kii'an's Trust sponsored the Tryst Community Sports Club Awards event programme and SPOTY Award
(£260).
Forth Valley Sensory Centre received £300 for materials and tuition to create Christmas crafts for their
annual Winter Fayre.
Carrongrange High School split th¢ir funding b¢twcen the Music and Physical Education Departments.
Music ordered some percussion instruments that ar¢ accessible to all for their Christmas Carol Singing. PE
ordered two sound blasters to support more inclusive yoga and dance sessions as well as Scottish county
dancin% lessons.
Edinburgh Area
Through our longstanding association with Edinburgh International Magic Festival (Magic Fest), we are one
of the supporting partners of Shape Shifters (£IOOO). Shape Shifters is joyful magical dance adventure for
children aged 3+. In a world full of colours, textui'es, and suiyrises, Shape Shifters invites young audiences
on a joyful journey of play, transforn]ation. and finding youi. own sparkle.
Kiran's Trust contributed to a bursary at St. Mary's Music School (£500).
WHALE (Wester Hailes) continue to run their weekly youth arts outreach project, Street Arts. We were
pleased to support (£IOOO) the programme that provides space foi. ci"eativity, agency and self-expression foi"
children who arc having to deal with the impact of increasingly challenging local environment.
Kiran's Trust funded two plac¢s (£200) for 25 weeks of the Best Bib 'n' Tucker Kids Craft Club.

KIRAN'S TRUST
The report of the trustees
for the year ended 31 December 2025
Summary of main activities and achievment of the charity in relation to its objects. during the year (cont)
Argyll and Bute Area
Once again we were very pleased to suppoit events in Lochgoilhead Primary School. There was quite a
range of creative and educational activities Kiran's Trust helped to support this year. The piano lessons with
a concert pianist continued in 2025 (£864).
We also made sure there was another year of the Calm Kids programme (£600) as last year's feedback was
the children benefitted hugely socially, emotionally and academically. Calm Kids is a programme that Joni
Brown delivers within schools throughout Cowal. (Cowal is a peninsula in Argyll and Bute, on the west
coast of Scotland). Based on the 'Zones of Regulation,, Joni is a trauma-inforn]ed yoga teach¢r who uses
yoga and therapeutic movement to explore emotional literacy with children from 3 to I l years old. The
programme includes relevant worksheets. stories and puppets. This was a six-week programme tailored to
suit the needs of Lochgoilhead pupils in ELC (Age 2-5: 6 pupils); Wee Class (P l-P4: 14 pupils) and the Big
Class (P5-P7: 14 pupils).
Linlithgow Area
Linlithgow Amateur Musical Production (LAMP) is committed to enriching the community through high-
quality entertainment and pi'oviding a nuituring environment for performers of all ages. The company
features both an adult company and a children's theatre, each presenting a major production every April
(Children) and October (Adults). We supported the children's productions of The Little Mern]aid (£lOOO).
Other Areas
Lyn Sutherland continues to provide much needed art classes in the Tulliallan area. We have supported her
endeavours to Nn small classes for young people in her own home (£500). This set of projects have been
very successful in helping these young kids learn good basic art, which they can grow from. This year was
Tulliallan Primary School's 50th anniversary. So we got behind a project to make peg dolls wearing clothes
for each of the five decades. It was such a success that even parents got involvedl ! !
Earlier in the year we were appi'oached by Alva Academy's Additional Support Needs department to assist
in purchasing equipment (£500) required to help with supporting the young people in this department. This
included items such as a sensoiy spinning chair and sensory wall.
Kiran's Trust collaborated with Silly Wee Films in the production of a short film starring Larbert High
School graduate Lily McGuire. Faithful, is a short film (18 mins) - 13 year old Vaila sets out into the scary
Scottish woods after lights out to find the mythical Cii-sith, a Grim Reaper fairy dog, in the hopes of finding
the portal to the Otherworld and rescuing her mothei.. We also worked with Producer Fraser Coull to give
several young people a chance to work on his current project. We supported (£400) an actress, make up
artist, and photographer with their time, materials, and expenses.
National
The Scottish Young Carers Festival is an annual event funded by the Scottish Government that provides
young carers with the opportunity to have fun, meet new friends, offer a meaningful break from their caring
responsibilities, as well as the chance to share their thoughts on key issues impacting their lives. Kiran's
Trust has supported (£IOOO) this amazing event for nine yeai"s.

KIRAN'S TRUST
The report of the trustees
for the year ended 31 December 2025
Summary of main activities and achievment of the charity in relation to its objects during the year (cont)
Fundraising and Sponsors
In 2025, we had donations fi.om friends in the UK and abi"oa(L and thr¢¢ make a recurring monthly paymcnt
to Kii'an's Trust.
Director Meredith Short participated in her employer's To￿. de France challenge, where teams are set the
challenge of completing each stage of the Tour de France as a group. Thankfully, Meredith's team did just
that and Ineos donated £1 000 to Kiran's Trust as their chosen charity.
The directors rccognise the importance of diversity in how we raise funds and as such have a vai'iety of
platfonns available. There is a Kiran's Trust 'shop' on eBay (PayPal), where we sell new or second-hand
items. Director johnny Martin has turned his hand to restoration of musical instruments and motorcycle
parts and tools. Some of the musical instruments have been donated while othei"s are sold to raise funds.
Kiran's Trust also actively uses EasyFundraising. Kiran's Trust is registered with the Charities Aid
Foundation (CAF). They provide a facility to make one~off donations, reC￿TIng donations, and campaign
pages. As a charity themselves, they understand the kind of support charities need, and for those of you in
the UK, they process all Gift Aid payments, and there is only a small fee charged per transaction.
The Kiran's Trust website (www.kiranstrust.org) provides infonnation regarding the charity, about Kiran
(and some of her artwork), objectives and funding, upcoming fundraising events, and access to newsletters
and company reports. The Gallery section provides past and cu￿ent scholars a location to display their
woi"k. The new virtual gallery allows us to exhibit collections in a more interactive way. Inforn]ation outlets
are provided via direct maivemail of newsletters, Twitter and InstsgranL
The directors express their gratitude to the many individuals who have become Friends, made donations, and
attended or supported fundraising events. The directors also wish to acknowledge the support of IDEAS for
our virtual platform.
Plansforfutureperiods
The Directors, feel that the recent years, activity set of sponsorship and fundraising is reflective of our future
goals and abilities and will maintain this for the next few years.
Structure, Governance and Management
Nature of the Governing Document and constitution of the charity
Kiran's Trust is a company limited by guarantee, and is governed by the regulations set out in the
memorandum and articles of association, incorporated on 15 September 2009, and is recognised as a charity
by the Office of the Scottish Charity Regulator.
The directors meet in person for an annual general meeting and conduct business thi'oughout the year via
email, videoconference and in person as required. The directors, on behalf of Kii'an's Trust, award prizes,
scholarships and support in the area of creative arts. design, music and writing, and for participation in
Taekwondo. The recipients are selected by the administrative staff within those organisations to which
Kiran's Trust provides support.

KIRAN'S TRUST
The report of the trustees
for the year ended 31 December 2025
Training of Directors/Trustees
Directors, training in developments affecting the charity's areas of activity is addressed as part of the
directors, meetings.
All directors are familiar with the work of the charity. If there are any areas where additional training is
required this would be discussed at a directors, meeting and a suitable solution identified.
The major risks to which the charity is exposed and reviews and systems to miligate risks
The Directoi-s have used this time to review vai.ious company requirements including policies for privacy and
safeguarding. We are data protection certified, and the Scottish Business Resilience team have completed a
review and certified us. All documentstion pertaining to this activity is lodged on the company section of the
website.
The directors have assessed the major risks to which the charity is exposed, in particular those related to the
operation and fmances of the charity and are satisfied that systems are in place to mitigat¢ their exposure.
Availability and adequacy of assets of each of thefunds
The board of tn]stees is satisfied that the charitys assets in each fund ai"e available and adequate to fulfil its
obligations in respect of each fund.
Transactions and Financialposition
The financial statements are set out on pages l O to 15. As stated in the introduction to this I"epor( the trustees
consider the financial perforn]ance by the charity during the year to have been satisfactory.
The Statement of Financial Activities show net incoming resources for the year of £13,049 (piior year
£10,144). The resources expended were £15,037 (prior year £8,654), giving a deficit of £1,988 (prior year
surplus £1,490).
The total reserves at the year end stand at £37.123 (prior year £39,111).
Free unrestticted reserves amounted to £30,723 (prior ye￿. £32,711). Thcsc reserves are held to ensurc that
the CoMpan￿S commitments to their scholarships and prizes are able to be fulfilled until such time as
11
additional funding can be put in place.
The designated reserves amounted to £6,400 (prior year £6,400). These ar¢ set aside for use during the next
financial year to ensure that commitments are met.
Share Capital
The company is limited by guarantee and therefore has no share capital.
The members of the Board of Trustees of the Charity during the year
ended 31st December 2025 Ivere :.
J A Martin
MKShort
H Brown
Independent Examiner
Sarah Grant, BA. FCCA.
Chartered Certified Accountant
Suite 26 Bonnington Bond
2 Anderson Place
Leith
EH6 6SB

TRI"ST
The r*port of th• tTr•l•••
for lh• v•ar •Ad•d 31 D•t•mb•r 2023
lattll)eAI of Dlr•¢eorJ' And '[ R￿Pon￿bIl￿1•O
exh f￿￿C￿l >tar fAir VKW of the Jijle of affairn of the Ch￿'ty al * the end o( the
rtswKiAI yev wxl of yurplub ￿ detkit ofthe chKit>. In FYepKin8 fu￿￿1￿1 the &)ffd h
rnquirod ￿ :.
ror saf¢8uffdAno the of thc clwity and ((Y tain8 fLV the
lethod of pr•pr*tlofi of •¢eounts
M K .4hort
Dlr•c¢or and I"rn•¢

KIRAN'S TRUST
Independent Examlner's Report to the trustees of the charity
on the accounts of the Charity for the year ended 31 December 2025
I report on the financial statements of the Charity on pages 10 to 15 for the year ended 31 December
2025 which have been prepared in accoi"dance with the Chai'ities and Trustee Investment (Scotland) Act
2005 (The 2005 Act) and the Charities Accounts (Scotland) Regulations 2006 (The 2006 Accounts
Regulations) and with the Financial Reporting Standard for Smaller Entities (FRS102), cffective January
2016, as modified by the Charities SORP (FRS102), under the historical cost convention and the
accounting policies set out on page 12.
Respective responsibilities of trustees and examiner
The Chariws trustees, who are also the directoi"s of the company for the purposes of company law, are
responsible for the preparation of the accounts in accordance with the tern]s of The 2005 Act and The
2006 Accounts Regulations.
The charity trustees consider that the audit requirement of Regulation 10(1 ) (a) to (c) The 2006
Accounts Regulations does not apply.
Having satisfied mysef that the chai.ity is not subject to audit undei" company or charity law, or
otherwise, and is eligible for independent examination, it is my responsibility to examine the accounts as
required under section 44(1) (c) of The 2005 Act and to state whether particular matters have come to
my attention.
Basis of opinion and scope of work undertaken
I conducted my examination in accordance with Regulation I l of The 2006 Accounts Regulations. An
examination includes a review of the accounting records kept by the charity and a comparison of thc
accounts pi-esented with those records. It also includes considei"ation 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
infonnation supplied by the trustees in the course of the examination is not subjected to audit tests or
enquiries, and consequently I do not express an audit opinion on the view given by the financial
statements, and in particular, I express no opinion as to whether the financial statements give a true and
fair view of the affairs of the charity, and my report is limited to the matters set out in the statement
below.
I planned and perfornied my examination so as to satisfy mysclf that the objectives of the independent
examination are achieved and before fmalising the report I obtain written assurances from the trustees of
all material matters.

KIRAN'S TRUST
Independent Examiner's Report to the trustees of the charity
on the accounts of the Charity for the year ended 31 December 2025 (Cont)
Independent Examiner's Statement, report and opinion
Subject to the limitations upon the scope of my work as detailed above , in connection with my
examination , I can confirni that no matter has come to my attention:
l. 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 Accounts Regulations, and
. to prepare accounts which accord with the accounting records and comply with Regulation 8
of The 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
accounts to be reached.
I can also confTh that this is a report under section 44(1) (c) of The 2005 Act.
Sarah Grant, BA. FCCA.
Chartered Certified Accountant
Suite 26 Bonnington Bond
2 Anderson Place
EH6 5NP
s_+
The date upon which my opinion is expressed is :_
28 February 2026

KIRAN'S TRUST
Statement of Flnanclal Actlvltles (Incorporating Income and Expenditure Account)
for the year ended 31 December 2025
UnrestrictedRestrlcted Total
Last Year
Funds
Funds
Funds Total Funds
Notes
2025
2025
2025
2024
Incoming resources
Incoming resourcesfrom generatedfunds
Voluntary Income
Activities for generating funds
Inv¢stmcnt Incomc
9,829
2,892
1,121
9,829
2,892
1,121
4,045
3,980
1,153
Total incoming resources
13,049
1.1,049
10,144
Costs ofgeneratingfunds
Costs of generating voluntary income
Costs of chan"table activities
Governance costs
1,209
392
350
1,209
13,478
350
1,636
6,668
350
13,086
Total resources expended
1,951
13,086
15,037
8,654
(Net outgoing resources)/net incoming resources
before transfers between funds
11,098 (13,086) (1,988)
1.490
Gross transfers between funds
(13,086) 13,086
(Net outgoing resources)/net incoming resources before
Other recognised gains and losses
(1,988)
(1,988)
1,490
Other recognised gains and losses
Net movement in funds
(1,988)
(1,988)
1,490
Reconciliation of funds
Totalfunds broughtforward
32,711
6,400
39,111
37,621
Total Funds carried forward
30,723
6,400
37,123
39,111
The Statement of Financial Activities includes all gains and losses recognised in the year. All incoming
resources and resources expended derive from continuing activities.
10

I4[RA￿4.5 TRI"ST
C"ompaTr)' %umb•r
SL 305591
at 31 D•e•rnb•r 20L
2025
2024
C"urr•nt aJJ•ts
4?
.17.047
37.4", 3
Cash * bank fftl In hatkl
To￿1 c4fre￿ ojets
39.461
311.401
C'r•dh•n:.
(350)
(350)
ei ciirreMI assets
37.1?3
39.111
To*1 assets lem cMrpea* liabilil•e4
37.123
39.111
37.123
39.111
l Thr••lrlrted IAcom• fumd•
30.723
6.4110
31711
l otAI chArltTr' fvnd•
37.123
39,111
ll* dirnGm v¢ tha fLY the oo 31 ?U?S the clKn8bh LxYw)MTh.' WA•
the c7wi￿ aThJ Inth• In￿1￿MM (Sc4AW> Aa ?(X)5. the hAlf ewnirnd by
The dr￿*¥(1) their rr4xxMayility f(Y o4npl%in8 with the of the
I k .4hort
I'rni••
Apprth•d b). ¢h• bo•rd of tr¥•t••• om 28 fr•br￿ry 2026

KIRAN'S TRUST
Notes to the Accounts
for the year ended 31 December 2025
l Accounting policies
Basis ofpreparation of the accounts
The financial statements have been prepared in accordance with the Statement of Recommended
Practice. Accounting and Reporting by Charities (Revised 2005), applicable accounting standards and
the Companies Act 2006.
The company has taken advantage of the exemption from the requirement to produce a cash flow
ststement, on the grounds that it is a small company.
Accounting convention
The financial statements are prepared, on a going concern basis, under the historical cost convention.
Jiicoming Resources and resources expended
Incoming resources are accounted for on a receivable basis.
Resources expended are recognised in the period in which they are incurred.
Governance costs include the general running expenses of the company and consist mainly of those
relating to statutory requirements.
Investment Income
Bank Interest received is included on an actual receipts basis.
Taxation
As a registered charity, the company is exempt from income and corporation tsx to the extent that its
income and gains ar¢ applicable to charitable purposes only. Value Added Tax is not recoverable by
the company. and is thei"efore included in the relevant costs in the Statement of Financial Activities.
Funds structurepolicy
Funds are classified as either restricted or unrestricted funds, defined as follows:
The charity maintains a general unrestricted fund which represents funds which are expendable at the
discretion of the trustees in furtherance of the objects of the charity. If p￿tS of the unrestricted funds
are eaiTharked at the discretion of the trustees for a particular purpose, they are designated as a
separate fund. This designation has an administrative puiyose only and does not legally restrict thc
directors, discretion to apply the fund.
There is no forn]al policy of transfer between funds or on the allocation of funds to designated funds,
other than that desciibed above.
2 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all
debts and liabilities, the assets represented by the accumulated fund shall be transferred to some
other charitable body or bodies having similar ob.jects to the charity.
12

KIRAN'S TRUST
Notes to the Accounts
for the year ended 31 December 2025
3 Costs of generating income
Cost of
Generating Charitable Governance
Funds Activities
Costs
Total
2025
Total
2024
Fundraising Costs
Scholarships
Prizes and funding
Computer & stationery
Bank charges
Companies House fee
Professional fees
1,209
1,209
200
12,886
286
25
34
397
15,037
1,636
350
6,074
145
30
34
385
8,654
200
12,886
286
25
34
47
13,478
350
350
1,209
Governance Costs
Independent Examiner's Fees
350
350
350
350
4 Investment Income
2025
2024
Bank deposit interest received
1,121
1.153
S Trustees, remuneration
Neither the trustees nor any persons connected with them have received any remuneration, either in
the current year or the prior year.
The average number of emplyees during the year was:
6 Debtors
2025
2024
Other Debtors
426
7 Creditors: amounts falling due within one year
Accrued expenses
350
350
13

KIRAN'S TRUST
Notes to the Accounts
for the year ended 31 December 2025
8 Particulars of Individual Funds and analysis of assets and liabilities representing funds
At 31 December 2025
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
Current Assets
Current Liabilities
31,073
(3501
30,723
6,400
37,473
(350)
37.123
6,400
The individual funds included above are :_
Funds at
2024
Movements
in
Funds
Transfers
Between
funds
Funds at
2025
Unrestricted funds
Larbert High School
Carrongrange
Falkirk Area Primary Schools
Graeme High School
Central Tackwondo
National Youth Orchestra
Tryst Community Sports Club
Forth Valley Sensory Centre
Edinburgh Area
Argyl and Bute Area
LAMP
Tulliallan Primary
Alva Academy
Fraser Coull
Scottish Young Carers
Scottish Taekwondo
32,711
850
500
500
11,098
(2,056)
(500)
(13,086)
2,056
500
30,723
850
500
500
(200)
200
750
750
(1,000)
(260)
(300)
(2,700)
(1,464)
(1,000)
(506)
(500)
(600)
(2,000)
1,000
260
300
2,700
1,464
1.000
506
500
600
2,000
200
200
1,200
1,000
200
200
1,200
1,000
1,000
200
39,111
1,000
200
37,123
(1,988)
14

KIRAN'S TRUST
Notes to the Accounts
for the year ended 31 December 2025
8 (cont)
Analysis of movements in funds as shown in the table on the previous page
Incoming
Outgoing
Gains &
Resources
Resources
Losses
Movement
in funds
Unrestricted Funds
Larbert High School
ca￿ongrange
Falkirk Area Primary Schools
Graeme High School
Central Taekwondo
National Youth Orchestra
Tryst Community Sports Club
Forth Valley Sensory Centre
Edinburgh ￿'ea
Argyl and Bute Area
13,049
1,951
2,056
500
11,098
(2,056)
(500)
200
(200)
1,000
260
300
2,700
1,464
1,000
506
500
600
2,000
( 1,000)
(260)
(300)
(2,700)
(1,464)
(1,000)
(506)
(500)
(600)
(2,000)
Tulliallan Primary
Alva Academy
Fraser Coull
Scottish Young Carers
Scottish Taekwondo
13,049
15.037
(1,988)
The transfers to designated funds repi'esents the anticipated costs for the next financial year.
9 Share Capital
The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each member
having undertaken to contribute such amounts not exceeding one pound as may be required in the
event of the company being wound up whilst he or she is still a member or within one year thereafter
There are 3 members of the company (2024 - 3 members).
15