Ch¥rlty Reglstratton No. SC114318715¢gtlandl THE WEIR CHARITABLE TRUST ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 19 DECEMBER 2025 THEWEIR CHARITABLE TRUST THE WEIR CHARITABLE TRUST CONTENTS P890 Trustees, Trp)rt Legal a￿1 adrrHnistT81ive inf(Kmation Statement of trustees, responsikn'litses Inde￿ndent audltorfs report 7-10 Stslgmoni of finanaal ac11vit￿$ 11 stst&rnenl olfinanclal posit 12 Statèm8nl of cash Ilows 13 Noles to the financial Slate￿nts 14-27 THE WEIR CHARITABLE TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 19 DECEMBER 2025 Introdu¢tion The trustegs arg Ptgasod lo prosonl Iheir annual r¥port and audited finanaal ststements for tha year ￿ded 19 Docember 2025. Reflethg ￿ (Mjr grant giving since the trust was launched, trustees are delighted tr) rewrt that *h8 fijnd has made 733 8wart1s to SC￿tt[Sh ¢ommunty groups. ¢haritt8s and mmunlty Inlorgst companl8S With a c￿nbIned valuo ofjust over £5.2m. This year has been exceptionaly busy, mainly as a result of the decisions lo mcva to Quarte￿ rounds of funding Iralher than th• FWIOUS 6 monthly cydel. the increaso in small avrdrds budpt and maftag>ng an additional gfft to Ihe dismts"onary fund. This h88 resulknl in a significant int¥ease In tha number of aFplica*)ns re￿ved. A lotsl of 739 funding appliistions w8re received in the yèar. wth a total request for financial support of £71.095,509 (as CA)mpared lo 353 apFkntrons with requests for £4,084,865 in 2024>. Despite this Increase in Icatk)ns. we are pleased that cHJr objective ol maklng awards on a mL*e rogdar basls throughout the year was achieved. In lh8 finar￿18& year we have supported 8 furth6r 77 groups Ihrough our sm811 awards fund with awards totalling £825.952. Trustees accept8d a further capitrdl donab'on of £400,IN)O from ￿1n 2025. Thrs was r8Stn"ct8d to the Discrèlionary Fund 8nd used solely for award8. Thi8 fLind was riot open lof applTrcations and awards were direct8(I to support Registered Scthish Charitses Or￿Y. Thesè charities may have previoU￿Y recÈÈved funding frorn the trust or b& Chari1￿ that havg asked to sFEak to al￿t thek funth'ng wuirements. A number of multtyear award5 were made to help beneficiaFies plan their finances wlih more certainty. Thè accounts have tJÈ8n prepared in a￿￿)rdanc• with thg accounting pdiciès s8t out in note 1 to tre acwynts and COm￿Y wlth the Iru51's the Charlues arHJ Tnist¢e h7vestmenl ISrx•lJandl Act 2005, Ihe Charthes Accounts Iscotkndl Regulations 2006 18s amended) and 'Ac¢ountrng ano ReportiThJ by Charltie5'. Ststement of Recommended Pr8cll¢e applicable to charityes preparing thelr acc¢xJnts in a￿rdan￿ with the FinancBI R8¥)orling Standard appl￿blO in the UK and Republ￿ of I￿18￿￿ IFRS 102}"18$ 8nwthd for acLou￿1￿ perh￿$ commerKxng from 1 January 20191 Oblectlvey •nd actlvlti Founded In 2011. the trust's objectves are principaty to advance pubh"c partici'pation in SWL txovTrsKJn of recreatkjnal actiV￿8S.. advancement of animal wellare., support of ojlture and horitage,. and Ihe advancement of heath. All act*vtties are carried out wtthin Scotland foT the m8xTmum benefft of the comrnuntties ¢xJncemed. The iwst's princapal Charitsb￿ a¢lNity is granl-making and the policies adopted to thieve this obpctivè are 10 hold the trust fvnd and the income in trust and to spend both the income and capital 8$ required. Th's is achi&vad through prudant fina￿al rnanagemènt, indL¥Jing the monitoriry and r8vi8w of Ihe tnjst sta￿￿ThI of Investmant Prinaples and management accounts. THE WEIR CHARITABLE TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 In the rewriiTrJ yew Ihe tnjsl fundirvJ streams- small awards fijnd and a dis(xthary lund. Small Aw•rd$ Fund 2025 This fun4J pn'oriti5e$ awards to small ONnmunity groups and thaiths cpgrating Ihfouglwl ScollaTrJ wilh the maximum award that the furmj wil suw)ort being £25,OIX). 77 awanls totalling £825.952 were m*le from this fund in the year. Th8 dislribulion of awards the qLbalifying criteria bs dotsmiined by the r)umber of appli¢ation$ received and nh)st closdy meeting the asses$n*nt uit8ria. A numbar of thè a￿￿rdS maj8 span M￿tr￿￿e th8rn8s. Dlscretk>nary Fund 2025 Two discretionary awards tolalling £162.500 committed kn 2024 Fekl. A lurther 22 discrtilbnary awards tol811ing £557,619 were made in 2025. c0mmk￿ts to 3 ch8rths for muli-year awards in 2026 and 2027 lotsming £120.Or￿ hav& also b8on recOgn￿￿d in th8 CUFrent fina￿¥￿1 y8ar. Quallfylng Crlteria umb•r of Awanls alue of Awards Made 31.857 49.984 379.045 03.609 161,457 677.619 Animal Welfare Culture Health Recr8aVonal FodlStles 28 17 Discr8lionary Awards P8id in Year 104 1.503,571 Impact AJI suG¢essful applicants are required to submit an evaluation report 81 tha end of the funding yaar. A sg18ctlon of case studies are then wffttten and wblistied on th8 trust's webgts to evKIe￿O thè positlva impact our lunding has made. THE WEIR CHARITABLE TRUST TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 Flnon¢lal R•vSow Funds held by Evelyn Partners Caff￿ from the original donalN)ns madg by ￿Mand th9 iale These fvnds continued lo be managed and invested on a diScret￿nary basis by E'iplyn Portnets d￿rITrg Ihp /pdr Furlher d(x)atK)n$ were re￿Ved from ￿of £400.(X)0 ond £1.750 donallons (In klrKII and investment Income. GIft￿d was also reda6med in respeGt ol oonations receive(S. Trustees continue trj monilor financi81 ￿rforniance through qv8rterty finano81 acrA)unts. fin8nclal reputs eeliNJs wth a￿ls013 from Evelyn Partner5 and JRW Ho99 and Thorbum. Th8 value of tho invastrnent wrlfolio dO￿tased froffl £5,021.944 at 19 Dectmbor 2024 to £4.498.956 al 19 Decembor 2025. The Investmèftt Advisor hekl ¢ash at the year end ot £24,441 {2024 - £24.8271 includad withTrn the f￿￿reS above. The net 8888ts ofthe Tnjst on 19 De¢*mbgr 2025 stL%yJ at £4.525.75412024- £5,137,580). Reser￿ Powey Sirt• launching Trust in 2011 the bustees, pc4ky has to spend approxlmatoty thè tr￿me generated from investments each year depending on the number of award appfiratfjons rece)ved tsjwever, the trustees have taken the d￿181￿ to spend down the ¢h8rity reserves ￿#$1 relaining ftexiknltty in their grant gr¥ing wlicy. Plans for the futur• TrLtste¢s have agreed a budg&t of circ4 L800,000 fcrf 2026. Thi$ may thange dependirwJ on the financi81 performance of tho p￿trOllo. At 19th December 2025, 8fter making provisioft for the awards commrtt8d for multlple years, the dlscr8b"onary nd was fuHy expwthd. A transfer from thè general awards fl￿￿ was made lo the ba￿ar￿e to nl. Now that is h&$ been fully S￿nt. the discretionary fijnd has dose(J and the trusl will manage one awards fund. Throughout 2026 there will be four dosing dates for appllcattons. Appllcations wll be consldered from Scottlsh charitie8. Constituted ￿MmUnity inlerèst Compan￿5 for projects that must ¢J)nlinue to meet one OT ￿￿8 of the qualifytrwj criteria of animal welfafe. cullure, haallh, recreational fa¢lilt8s or swt. There wll ￿ Th) maxmnum income tw. therelore O￿ning up fund io barger groups al￿ charitios. Stru¢turn. govemanc• and managomort The trust was estsblishad by a charitsblè twst deod on 19 D8cam￿ 2011 and a supp18mentaS deed ol trust dated Oecember 2019 an¢J Is a reglstered charfty (SC0431871. The nwnber of tDJ8le88 at 3 arKf therg w8r& M TesMJnalit>ns in the year. Thg Iru8t88s who s8Th8d during the yw and sinc8 the year set out below.. THE WEIR CHARITABLE TRUST TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 Truslees serve a 3 year fixed term appointment. Wheffj there is a Tequirement to new tfustees, these would be identrf*d and appointed by the existing trustees in line with approved poltcies pm¢edufes. There are indudion and training pr¢xedure$ whth Ihe Trvst Direct¢y delivers and monilors to new and existlng trustee5 There were no changes in staffing. Lorralne Tail, Twst Director, reports direclly to the Board of TnJ$tees. The Trusl Diredor is responsible for the planning and day to day management of all aspects ol the trust wrtkn"n Ihe govemance framewth and stheme of delegat*)n. The independent audit by Azets of the Financial Statements to Oecernber 2024 was completed wiihin the The Annual Retum to OSCR was appfoved by Iruslees and submitted lo OSCR p¥ior to the deadline of 19th September 2025. A copy of Annual Rep￿1 and Financral Statemert5 was also published on th8 trLtsts website. The Tyusl Polw Rèyiew Sd￿￿ul&, approved by Inj$1￿. ensures that pdirye$ are re¥￿ved on a rolling programme. and that Ihe t￿teTrt ofeach ¢(Krtinues to meet slfong g0vema￿£ requirefflents. Throughout 2025 the following polic4es and proCedU￿S wefe r•viewed and approved.. Risk Strategy Risk Map Statement of InVesth￿nt Priwples Financial Regulations and Controls S¢heme ol Delegation Polw on Meetings Semce Level Agreement Anti-Bribery Pdlcy A88essmenl Policy & Procedtjfe Trustee Code of Gonducl SafeguardirwJ Personal Safety Pol EqLtality and Dwersity Poly Gffts and Ho$pitality Policy DecJar8lion of Inlerest Policy Data PTOtection Poh'cy Complaints PoliLy The annual reviow of DadaralM>ns of Interest was o)mpleted in A￿V5t 2025. The trusl has a detslled Risk Managem8ni Strategy and Risk Map. Th8 key Tisk$ arè miew8d on è regulaf ba%s and updated lo manage current and emerging risks and 8nsure effedive ￿ntrol measures are in pla￿. There are no feL4ted parties with which the Iw$t co.opeTate$ i) the puTsurt of its charitable ot48ctives. Auihorised itsr issue oy the tfustees and sigwd on their behalf by Trustee Trustee THE WEIR CHARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION Tru$t••s Trust Dlrector Lorrwne Tart Chartty numb•r (Scotlandl SC043187 Prlncipal addrns$ Unit 201 Ettrid( RiveT5ide SELKIRK Scottish Borders TD7 SEB Audltor Azets Audrt SeThi¢es Quay 2 139 Fountainthdge EDINBURGH EH3 9QG Accountants JRW Hogg & Thorburn Riversido Houst L3dhope Vale GALASHIELS TD1 1BT Sollcltor8 Gillespie Macandrew LLP 5Atholl Crescent EDINBURGH EH3 8EJ Inv•stment advlsor¥ Evelyn Partners 45 Gr8sham Street London EC2V 7BG THE WEIR CHARITABLE TRUST STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 19 DECEMBER 2025 The trustees are fysponsible for preparing the Trustees, Retwyt and the financi81 siatements in ac£ordan¢6 V•ilh ap￿ical)le law and United Kingdom Aco)unling standa￿1$ Iunitgd Kingdom Genwaty Accountlll9 Practice). The appllcable to d￿ritieS in So)lla￿l requlres the IriJ5fees to prepare finan¢ial statements each fknand81 year whlch give a true and fair view ofth8 stste of of the trust 8nd of the Inco￿ and expeThdlture of lh8 trust for that ye8r. In pr8paring th8So fin8ne481 stal8ments the trusiees afe r9quired to.. - s*t suitable accounting wliues and then apK￿Y them 0)nsistsn￿y,. - observe the methods and principles in the FRS102 CharitE5 SORP.. - make lLKlger￿nts an¢J estwnates that are reosonable arKI prudenL - state whèth8r appli¢&)l& a¢¢ounting slandard8 have b98n foknved. subje¢t lo matthial dePa￿re$ disdosgd and exF4ainèd in th8 finanaal statemwts: aThJ - prepare the financial statements on th8 going concem basis un18SS it 15 inappropn.atè to presume thal the Tnjst will continue in cyer8ti0n. The trustees are responsib￿ for keeplng adequate accounting records Ih8t are sufficient to show and explaln tr Tw$V$ transact￿5 8nd disdose wth reasonable acAJTacy al any time the financaal posit￿ of Intst and enablo them to ensu￿ that the financi¥l $tatemenls crynFly wth the Charilies 8fKS Tnjstee Investment IScoU8ndl Act 2(XJS. the Charity Accounts 15cotlandl R8gulations 2006 las amandedl and the provisb)ns ol Ihe Trust deed. They are also responsible for safeguardirwj the assets of TNst arKI hence lor taking w8on8N8 steps for the prevent d Ijetectknn offraud arKI other irregukrities. THE WEIR CHARITABLE TRUST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE WEIR CHARITABLE TRUST FOR THEYEAR ENDED 19 DECEMBER 2025 Oplnlon Wè have aLyJited thè finanaal statements of The W8¢r Charitable Tnjst (the 'trust'l for the year ended 19 December 2025 whith comprise the Stslement of Financial Activities Ilncorporat'ThJ the Income and Expenditure Accounll, the Balance Sheet, 8nd the notes to the finandal statements, in¢ludlng siqnificant ac£c*inttng poll¢lès. The finaftcral reportlng framework th8t has been applied In thelr p￿parat￿n Is aPFAIc8ble law and United Kingdixn Ac40unttng Standards, inclL>ding FTrnanual Repoitsng Standard 102 'The Finanaal ReportTrng Standard a￿lcable the UK and RgpubSic of Ireland, (United Kingdom GeneraMyAr£epted Aca))unts"ng pract￿). In our opinion, tlw Ilnancial State￿nts.. ' gNe è true and fBir Mew of the st8t8 of the chari￿$ affabfs as at 19 Decem￿ 2025 and of its income and eXpe￿IltUre for the year then ended., have been pnJp8rly prepared in aCcOr(lan￿ with United KiNJtlw Generally Ar￿pIe￿ Attthn1￿g pract￿e,. and have bgen in a(xordanc* wth the rewlrgm8nts ol the Chartlles and T￿￿tee Investment IScx)tlar#l1 Act 2005 and r8guEation 8 01 the CharltK?s Accounts IScotland} Regulalions 21K16 las amended). Basis IOT oplnit)n We conducted OLtr audit in accordan￿ Inlemational Standards on Auditing {UKI IISAS IUKII and appI￿able law. Our Tesponsibilibes undèr thosg stsndards ar8 furlhgr dosaibed in the audit￿s responsibililie$ for thè 3udil of tha financial statem&nts soclion of our rèport. W& are indgpendant of the trust in a(￿rdance ￿th the elh¢eal requir8m￿ts that arg ra￿vant to OUT audit of lh8 financial s1gt8m8nts in the UK, induding the Fironcial Rgwrting Counal's IFRC'S) EthKal Standard. and we have fijlfillecl our other èthKal res￿￿81b11I1ieS in Accordance wth Ihese requirements. We bdieve that Ihè au(If( evidence have ot)tslned L% suffloent and approp¥late to prowld$ a basls for our oplnlon. Conclusions relatlng to going concèm In audibng the financ4al ststements. we have (x)nc4udBd that the trLtstoes' of tho going concem basi3 of accoU￿n9 in the p￿paratic￿ of the fmancial statements 1$ approwiate. Based on thè ￿¥>r￿ we have p8rfom*d. we have not Ide￿ir1ed any matenal vncertainties reLg1ing lo events or coThJhlon5 thal, indwldualy OT collect￿ety. may casl sunifi¢ant doubl on the trust's abllity lo o)ntinue as a golng concern for a penod of at least tsvelve months from when the finwci81 ststements are aLrthorfsed for Issue. Our rassJ)nsibililio$ a￿1 Ihe responsibilitiOS of the tTUStees ￿Pect to Co￿9M we desaibgj in the levanl se¢tlons of this rep(*l. other fvrforniallon The othtrr iftfom￿t￿n r￿pnS8S the information indtthd In the Annual R8P)rt, other than the finanrAal statements and our AL¥JÉtor'$ ReFWNt thereon. Th6 trustaos are YesKK)nsit4è for the other inft)Imati￿ contained within the Annual Rw¢)rt. Our opinioll on the financi813tatem&nts does not wver the other inlvrnwtKTrn and wa do not exp￿88 any form of 95surance ccKKlusign thefeon. Our reswnsibility is to re8d the other 1nfCm￿ts0n and, In doing so. ￿nsider whether the other infomaiion matorialy In￿sIstant with tho financial Statorr￿ts OT our knth￿￿jge obtained in th8 course of the aL¥Jrt Of othgwwise appears to ￿ matenally missla*81l. If we identity such matenal inconsistenlaes or appaml material misstaterneftts. we are required to determine whether Ihts gives rise to a matarial mtsstatement in the financial statement8 Ih8rn$81v8s. If, based on thè work we performed. we Condu￿ U)at th8re is a material misstatenwnt of this other ￿f0mlat*Jn. we are wuired to report that facl. We have nothing to rewrt in th15 regarf. THE WEIR CHARITABLE TRUST INDEPENDENT AUDITOR'S REPORT TO ThE TRUSTEES OF THE WEIR CHARITABLE TRUST (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 MatteY¥ on whlch we are r•quIr￿ to r•port by oxceptlon We have nothing to report in r83p8ct of th8 folkmng mattefs in relalion to which ihe Chwiti88 knx)unts IScott8ndl RegulatK)ns 2006 requires us to report to you if. in our Opin￿n.. the infomiath)n gNen in Ihe Annu81 Report 1$ irKortsistent ni any material respect with th6 finan(ial statements., or proper a￿nting records have not b&en kep¢ or the finanaal slateThnls a￿ not in agreement with the accojnling records., or WÈ have not received all the infomialion and explanations we require for our audrt. R•spon$lbilltl88 of Iru$ts•s A5 0x￿￿ned more lulty in the Statsmenl of TTLVJtaes' Respons￿*111t￿ set (wt on 6. Ihe trustees. are responsitle for the preparation of the finarti81 sialemenls and for ￿￿r￿j satisfied that they give a true and frdir wew, and for SLtch intemal control as the Injslees delemline is necessary to enable the preparntion of financial statements that ar8 free from materi81 misstBtemenl. whether duo to fraud ￿ offtlandl Regulations 2006 las 8mendedl.our audit WOTI( has been und8rtaken so that rnig￿ stat8 to the chartty's tNstee5 those matters we are rgquired to state to them in an Audrtors. Report antl for no other PUfPOSe. To the fulest tsxlent pemlw by law, we do not accept or 855umè resp)nsibilTrty to ariyone other Ih3n Iho charSty and th¢ charlvs tyustees as a 1x￿ly, fr)r wr audrt work. for thi8 re￿1, orforthe OFinion5 ￿ have fom)ed. Azets Audlt S•rvlces SLitutory Audlior Chartered ACcourrta￿ts Quay 2 139 Fountainbridge Edinburgh EH3 9QG Date.. 6 YyJ)z6. Azets AudTrt Services is èbolble lor apwntmenl as auditor DI the tharity by Viflue of its eligibihty lor oppomlmenl as auditor ol a company under 5ectK)n 1212 of the Companies Act 20(k-i. THE WEIR CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 19 DECEMBER 2025 Ggn•ral The UrbT•Strl¢•d l)ls¢r•tk•nary funds Fund Total 2025 Totsl 2024 Income from.. Donats"ons and gift8 Inveslment income 1,750 126,165 490.(KJO 11,081 491.750 137,246 5D2.129 144.743 Totsl Income 127.915 501.081 628,996 646,872 ExP•nd[￿r& on.. Raising funds 27.606 28,454 32.782 CharfIa￿e aL￿vitIeS 945.696 677.619 1.623,315 672,103 Totsl r•$ourc•s •xp•nd•d 973,302 678.467 1.651,769 704.885 Net gains on investments 410.947 410,947 324,691 Not loutgolngVln¢omln9 rMoUfC￿ b•for• transfers {434,4401 1177.3861 1611,826) 266,678 Gr05s transfers between funds {88.6831 88.663 N•t fftov•ment In lunds 1523,1031 {88,723) 1611,826) 266.678 FurKI baances al 20 Dèc•pnber 2024 5.048.857 88,723 5,137,580 4,870,902 Fund balanc•s at 19 O•c•mb•r 2025 19 4,525.754 4.525.754 5.137.58 The statèment of finanu81 activitss inchjdes abl ga*ns ond losses recogni8ed in the year. Al Ir￿orn8 and 8xpenditur8 dersve from contsnuing acti¥rt￿S. The notes on p898s 14 to 27 fom part of these ffinanixal stalemgnts. 11 THE WEIR CHARITABLE TRUST STATEMENT OF FINANCIAL POSITION AS AT 19 DECEMBER 2025 202S 2024 Notes Flx•d ¥ssèts Invastmenls Curr•nt a5￿ts Trade and other receNabbe5 Cash 81 bank and in hand 4,498,956 5,021,944 13 23 24.097 148.358 22.039 283.681 172,455 125,657) 305,720 127,5841 Currnnt Ilabilltlès 14 Nel culrenl assets 146,798 278,136 Tolal assets less current liabiliti¢• 4.645,754 5.3(KJ.060 Provision• for Ilabllltlgs 15 I120,(￿) {162,5CK)I Not assets 4.525,754 5.137.580 In¢om• fvnds General unrestricted Itjnds Discreb"onary Fund 4,525,754 5.fJ48,857 88,723 4,525,754 5,137,$80 4,525.754 5,137.580 Charity number SC043187 The accoun15 were approved by the Trustees on .... Trustee TnJ$tee The I￿leS on pages 14 to 27 fofm part ol these finanaal ststements. 12- THE WEIR CHARITABLE TRUST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 19 DECEMBER 2025 202S 2024 Restslo C•sh Ilows from op8ratlng a¢tlvitlo$ Cash abso￿ed by operations 21 11,206.5041 119,8371 Inv•stlng actlvlti•8 Purchase of invÈstm8nts Proc88ds froffl diskxjsal ol invastm8nts Inveslment Incorne r8cèived 11,503.6851 2.437.234 137,246 11.741,9791 1,822.236 144.743 N•t cash g•n•rat•d from Inv•stlng acUvltl•¥ 1,070.795 225,IXMJ Net c•¥h g￿￿rat￿ from flnanclng activitl•s Net (do¢rnase)fincr￿ In cuh and ca•h •qulval&nts 1135.7091 205.163 Cash and cash oquNalents at beginning of year 8,508 103.345 Ca•h and cash equfvahnts at end of yoar 172,799 308.50e Rolating to.. Cash al bank and in hand Short lem detK)sits induded in assèt 148.358 283.681 24.441 24.827 13 THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 19 DECEMBER 2025 Accounting polici Charlty Inforniallon The continuing actTrvlty of The Weir Charitab￿ Tiust is to provide grant fvndiry to advancè th8 public paitipation in srx)rt. prDvlslon of recreal￿al actfvitw, a(fv8ncom8nt of animal welfare. sUp￿rt of culture and heritage and the advancement of heath - al within Scotland. The Trust is estatlished by tru￿ doed in Scouand al￿ it is regISte￿d 83 8 th8rity with the offi￿ of Scottish Charity Regulator and its regislered nUM￿r is SC043187. The Trust's reg￿ered address 1$ Unit 201, Ettrick ￿.}*￿rs1de Busin8ss Centre, [hjnSda￿ Road. se1￿￿k, TD7 5E8. 1.1 Ac￿u￿tIng ¢onvonWon The financial 8tst6ments have rwared under thè historical o)st convèntion unkns otiteM88 8 within th8se ac(x>unting PK)IK#ès and in accordan￿ with United Kin￿Orn Accounting Standards. ind￿j Financial Reporting Standard 102. The Finartcial Reporbng Standard ap￿Ica￿le in the United Kingdom and Repubk of Ireland. I"FRS 102.1 (United Klngdom Gowalty Atxepied kcounting Pr8<1￿1. the Ststement of Recommended Practice ISORPI 'Accountifig and Rgwrting by Charities p￿Paring their atxxjunts in accordanix with the Financial Reporting Standard aP￿Icable rn the UK and Republic of Irelanrt {FRS 1021,, the Charilies and Trust88 In¥8slmgnt (Scollandl Act 2LN)5 and thg Charibss Ac¢￿￿ts IScolland} Regulations 200618s amendod). The Trust meets definttlon of a public benefft *ntity under FRS102. The pr8paralion of finan￿al statements requires the us& of certain crilicd accounttng eslwna*es. It also raquires trustees to 8xer¢lse their judgèmenl In tho procoss of aprAying tho accounting policies. Usa of availab￿ information and 8pplic2tion of judgemgnl are inherent in Ihe forn8t￿n of eslim8tes. Adual Outc(y￿S in Ihe lulure couhj drfter from such estimates. The accounts are prepared in sterling, which is the fijnctional currency of the trust Monetsry 8mounts In the$e financial st81ements are rounded to ihe rearest £. 1.2 Golng conc•rn At the time of approviThJ the financial Statsmerts, th8 trustees have a regsonable eX￿CIation Ihat the t￿￿¢ ha5 adequate ￿sOurceS to continuè in oper8tiona existence for the lorese•abk futuré. Thus the InEte85 to adopt tho goir¥J ￿)nCern basls of acmunting in preparing the finar￿151 statements. 1.3 Charltabl• funds Un￿Stricted lunds a￿ income S￿re£S vA)ich are feceivable for the obiecis of the Twst without further specified purposes and are available as general funds. Th8sa incbjdè dewo18d lunds which have been $8t 8s#le out of unrestnc19d funds by the Lrustw for swcific PLwposes. 14- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 Accountsng pollths Icontlnuedl 1A Recognition and allo¢atlon of in¢omo DonatH)n$. gifts and other forn￿ of voluTrtsry incomo are recognLsed as InrKJming rgsourcos when r￿(Vable. except insofar as they Incapable of financial measurement. Don81ions In kind are valued based on the price the Trust estimates it would pay in the open mathet lor a sim¢lar service. Inv￿ment income is accounbj for in the wiod in whKh th6 trust is enttued to roceipt. Incomg 1$ th8 gross value of dNJdends and inler6s1 r￿￿ed after reclaiming any tax credits thal are available. Irwtn8 tax rEwv8rabJe in rElatx)n to donations r￿￿ed under Gff( AKI or Deeds ol Covenant is r￿niSed at the bm8 of th8 donatl)n. R@V8nue is wneasured at thè fair value of th& ￿nsI￿eTs￿on recei￿1 or receivaile and represents amounts ceivable for guods and servkes provided in the normd cwse of business, net cl discounts, value added tsx and othor sales rdal¥d taxes. 1.5 Recognltlon and allo&itlon ol •xpgndllur• Liakn"lili8s are re(x)gnised as resouTCeS oyp8nd8d as $ts)n as Ihern is a legal or eA)nstructive obligation commitb.ng the Trust to tha expèNliiura. All exp8nditure is aox)unted for ￿ an accruals basis. Irreo)vèrab19 valu8 added tax is charged agalnsl the category of reswrces expended lor whlch rt is incurn&1. The cost of raL%lng funds Is in rospect of Ihe Investrnenl management costs chaw by the Inve51ment 8roker5. Grants payable are payments made to third partkes in the furtherance of the charitable objectives of the Trust. The grants are accounted for where either Ihe trustees have agreed to pay the grant without condition and the recipient has a feasonable gxpeclalion that they wim receive a gT8nt, or any o)ThJition attachiThJ to the granl outside the control of the Trust. ManagÈment arKI administrats've costs are included in charrtable acb.wty costs. G)vemance costs comprise al costs invomng the putA4c accountablllty of the Twsl and lis 1X)M￿anCe wilh regulation and goc*J practsce. Th&se costs relate to s￿￿tOry audil and acLounting fees. Th8r& Is no app(xts'￿MenI ofoverh&gd costs. 1.6 Investmwts Flxed a5S8t Investments are stated at ch)sing mathel value, which Is bld pnce. at the b8lance sheel d8te. Any gairts or losses on revalualknn and dlsposal are shown in the Ststsmenl ol Fina￿al Acb'vitie5 ISOFAI. All gains and Fosses are taken to the Staternent of Financial Activities 8$ they arise. Reali5ed g8ins an¢1 lossès on inveslments are calculated as the differ8n¢e bew saks proceeds and opening market value (purchase date if 18terl. Unwlis8d gains and bsses are calC￿at8(1 as the differen￿ ￿tr￿een thÈ market value at the y&ar end and opening markot value {purchase dat8 rf I8￿r). R8alised and uryealised gails a t separated in thB Statement of Finan¢HI Activilies. 1.7 D•btorn Accruwj Sncome is amounts duè for intefest and (Jivhlen(J$ r8ceivaL4e 8nd gfft avj due ￿ donatiorKs to the Trust but not yet received. Accru￿1 income Is recrynised al the undiscountod amount of ￿sh recelvable. which Is nomially dmdends dedare(I bul nol yel pald, and the gift aid redalmable. 1.8 C•sh and •quival•rts Cash and cash equivalents consl$l of cash on hand a￿1 balances with b￿kS and invèstmwt managers Ythloh arn mèa8urgJ at aM￿ls8d cosl. 1.9 Crodltors Creditors are oblwath'ons to pay for goods or seNices that ha￿ been acquired. They aro recx)gnised al the Lmdiscxjunled amount to the supplier, which Is ncxmalty the involce pr￿. 15- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 Acc¢wntlng poll¢k$ Icontlnuodl 1.10 Flnan¢ial instrum•nts Flnancial instrurnents are TeLrgnised In the statements of financlal acbvi1￿ when the Trust bocomes a party to the contractual pfowsions of the instwment. Financial instwmenl$ are Initially mgasured at trans&tlon prre. Subsequent lo nitial recognition. they are accounted for as strt out below. Fir¢an¢ial instfumonts are classffied as è1ther'bas￿, or'other Ni a¢¢ordance with Chapter 11 of FRSIO2. At the erKI of gath rew)rfirwJ period, basic finana81 instrum8nts ara mgasurad * afflortiwj (x)sl usng the e￿tiv0 rate meth(Ml. Flnancial assets a￿ dere¢ognised vthen the contfactual rights to Ihe cash flows from the assèts e>pire, or the Trust has transferT8d substantially 8M the rTrsks rewards of 0WTterSh￿. FlnancAal liab￿l￿e$ are derecognised onty once the Ikibilfity has been exD"nguished Ihrough di8tharge, canceMatv)n or expiry. 1.11 Provlslons Provisions ar8 rwised when tho INSt has a legd or constructive E*es6Trt obligation as a resutt of a past event. It i8 that the trust WIN be required to 8etM8 that obllgation and a r8lk4ble e5*irrvte can be made obligation at the reporiing end date. taking Into account the risks an¢J uncÈrtalntles surrounding 0￿￿JatIOn. Where the effect of the time vaKJÈ ol money is material, the am(KH)l expected to be requwecl lo selNe thè ODligation is recognised al present value. When a provision is ￿aSure￿ at p￿eTrI value. the unw¢rwJirg ol thg diso)unt is r8cogrys•d as a finance cost in net ir￿M0/{9xpend1tureI in the penod in whicti it ariw. 1.12 Rolirement benefrts Payments to d8ffi[￿d contslbution Tetirery￿ benefft schemes aro charged as an expens8 as they fall due. D¢)natk>ns and gifts GeDoro1 Unr•strlcted Olscretlonary Funds Fund Total 2025 Total 2024 Donallons and grfi$ 1.750 490,COJ 491,750 502,129 1,750 490,000 491.750 502,129 Grfts in kind of professi¢￿1 fees ol F1.7SO I2U24 - £1.7501 have begn Trncjudod et cost 88 incomlng rescwrces lor the porKMJ. In addition. ￿paid £4C4),000 towards the Di5c¥et¥)nary Fund lor the period 20 Docgfflber 2024 to 19 Decomb&r 2025. The donau￿ Indude5 £90.0(KJ in re5pecl of GrfiAid tsx Teo)v8red (2024- £54,076). 16- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 Income from investmtht• Goneral Th• vnrwtr1￿ Dl8cr•tionary Funds Fund 2025 2025 Total 2025 Tolal 2024 'vUl￿dS and interest- UK equrties and s&￿ritieS Dlvidends and interest- Overseas wjurties and 5èctsrities Interest receivatle 47,831 47,831 62,&50 70.158 8,176 10,319 762 80,477 79.467 2.926 126,165 11.081 137,246 144,743 Raijing funds Gonwal Th• Unre•trieed Di$eretlonary Funds Fund Total 2025 T¢l•l 2024 Investmem management faes 27.606 848 28,454 32,782 27,6L 28.454 32,782 17- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 Charttablo •¢llvltl•s 2025 2024 Staff costs (note 91 Office costs Insurance Postage and slation8ry Telephone and lax Tra¥8lling expenses Leg81 and professonal fees Audltors rgmuneralion Ac¢ountants lees sUbs￿ptIOns Wèbsite costs 78,858 3,257 862 755 871 194 5.090 13,320 13.860 261 2,416 72.947 3,795 697 764 839 5,410 12.396 13,516 392 2.342 119.744 113.109 Grant fijnding of activities Isa& note 6) 1,503,571 558.994 1,623.315 672.103 the Costs relate to one cha￿￿b￿ actlvlty ol the twsl, to provisje gr3nl funding to advance the puc4ic parbcipation in sport. provision of recreational activities. advancement of animal weKwg, support ol aAiure 8nd heriiage and Ihe advancernent of he81th. all within Scoll8nL1. 18- THE WEIR CHARITABLE TRUST NOTES TO THE FINAPIGIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 19 DECEMBER 2025 6 Grants pay•bkTr.' Tclal Tol•l 2024 Award8 madE Anlrnd Vl•lF•rn Pmiect Cats Su)16an(5 Fam*tsfield Rest Fu Ederty D Bird Ggrder* SLx)tknd knn Animal Re$G￿ & Sancluary Fostorlr¥J Compassk Other 5m*l awwd5 5.ODJ 5,050 10,(XIO 9,380 7.T27 4,750 Culturg EPIC E85t AY75h1￿ Band Ac*J8my Borders Ywth Theatre yth Youth pathe￿p Denfty & Dunipace lip• 9and A&8OfA8iKsn Scothsh BLwders 8ras8 8arvJ &)rthwick & Dislrict 8arxl Jhanka¥ Beats S88L15 of fAsnbpUon Other smll awards 9.2C(> 10.295 15,(MX) 8.134 9.050 10.t130 Hoollh Specla N9￿S Ad¥enturg PlaYgr￿d r08tr Connethns NotAlone EMI￿0n1 CÈnw8 Dundonndl Mount•n Rescue Team SuNvors Unite k4askMs Ccthrnwllty 8fjw)nO Earbtyi G8lashid5 and Area Fotxlbw Spirit of Spnngbwn SrJJts R￿￿ery from Chik1hr￿ thse Happy ty ￿aL Happy To Listen Ewen$ Room The F(￿* ￿ Note5 PW Cackts ￿)k C￿b Tourette Scotland Dunrfries Gal*)way Hard of Group Kin Cdlecifv8 Fqmity Wdltélng ay Midk>thian T8in & lknh Huhla￿ YMCA Sl (kns & St Pete¢8 Commut*tyA8sociation Fgdirv3 Str CIwg￿￿"nnY & LLthnd knal Centr& S8t¢ strong fvrep Keep The Heid Menlal Health C8ts Ayrshire Communth5 Educa*￿ & Sport 10.tx)o 20.520 6.747 22.115 16,CKKI 18.( 24.(M)O 2J.660 25.000 24.224 5.000 5.000 10.(M)) 12.500 18.045 2U.VOQ 11.250 24.950 25.0(X) 10.DW 12.263 5,e36 The Bureau SUnSh￿É Chi M8n Mallei Scotlar Th8 trldHlay Projxt Voke of Carers Acro% M#lkJthkq Ga185h¢d5 and ￿88 Fothank Othei small awards 8.422 15,000 24.900 13.347 24.417 6,500 19.931 8.870 -1 THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 Total 2024 Or•nts ward•d. contlnu•d Award# mado 2025 Recrgliional Faclli¢i•s Chattersense KippBn Vil*9 Hal H OrgaThsa Famil￿5 Df Auchinaim Coryung Topth Irvin& Y(yJlh Le9acy Centre Kilmu￿& Lcge E0sterACt￿ Dovdorffiwrt Grwp Ri)k2koc4 Cas￿6 DoLgb$ M8￿ Sh¢d Toryglen C(mmunty Youlh Pw¥6ct Pemybwn Regen￿akn Ylwth k18k8 and CrgatèArts lfvln8 & Dreglyxm Br&sS FitrKJ BowAing Clrts HigNand ACtI￿S lor Lithp 0￿8 Thé Peaice In$iitu other sm41 *Y¥ds 17 5,600 16.126 12,(kn) 24.3(M) 21.203 16,rrt)o 5.400 15,$)0 20.￿)0 4.U)O 5.000 11.250 19.COJ 7.830 Active Sports F(y No Limbts Spots Club 8.460 5.2UU 10.000 9,370 12.ABO The W8t8rmill Ffwndation Tho J¢>¥ Foundotion Visua Statwneni Blantyre Cettic Ccffjmwty FoolbBII Club Carrick Rugby Football Club Botd8rs Di%ablity Swrt SrThle ProvxlirwJ Acbvths lor the Ekl8rty Sh8piTvJ Lrf8 Ocean Ytyjth Tfusl StOLLqntJ Ltd L(rthian Plthnlx Whpekhair Baskelball Cbjb Other smal awwd5 16.800 24.tK)o 22.000 7.bso 5,000 13.075 7.800 14.622 10,110 825.952 J2.243 THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 19 DECEMBER 2025 Total 2025 Tots 2QZ4 Grnnts a¥Yard•d. e•ntlnu•d Awards m*d• Th¥ Dls¢f•tk>Mry Fun SKK*tS and Welbeirg for AJI Tnjst Femhill Sctc8r Schty)I Famil*s ol AUc￿naNn rAxnwwJ Tog8thei Rulhergkn Glencairn U195 Comnwnity Centre S(Krth of Swuand V¥1￿￿10 HtssKII EdfftbUr￿ C￿￿￿ren'$ Howial- The Haven Edinburgh InlernatK)nal Book F8sOYal- Lunch 8ox Fresh Edinburgh Int8rDalional Book Fastivaf- Spartans Selkirk Fotyj Bwk PMH Bcrte ECHC The Havon Maggk's C8nc8r Ca Sp*tsn8 Community FOUr￿￿tion RZSS FuTrJr8iSnJ Empty Kitchens Ful H8￿ts ROYJ Scoi*'sh National tJrch85trd SoE*ty Limited Irs 2 Give Th6 Cty)peTatson 8•xJ Just Cyde Ltd Nati￿81 The8tr8 ol S(dland lueati¥e ongage￿enlp[0J￿cts> SW Fcodba￿( &v6 Blc(*J4G¢od BallsandBwts Jeely Pieee Club Nalujnal T￿tre of Swltsnd ISc8rn8h)rthe FubJrg1 Allhéimer ScotsThJ Thè Fdinbur9h D¢9 ¢81 Home 7h• Cit•Jd 10,000 10.000 10.000 10,txxi 10,000 10,000 62,5 9.508 18.250 19.000 25.000 62.500 11]0.000 15,4¢ 12U.LW 40.IJOO 75.m) 25.000 50.ofK) 20,000 18.592 14.$30 25.000 24.954 10.ory) 4.137 7.703 677,fj19 7.400 Les5'. grants refvTr*d 12,7101 Total *waYd8d 1.503.571 558,994 No awa￿e￿ to IndwtrJu* dunThJ the year 41- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 N•t rnOVom•nt Sn (und* 2025 2024 The net rnovemenl in fufKI8 is slated after (*argingllcre(1iliThJ}'. Fees payable for fv audit of the thaiivs finawal statements 13,320 12.396 Tru8te8• NDne of Ihe tW81ees lor any Fwsons CCme￿ wiiti thgrnl re¢8ivod any rernuner8ti￿ or travelling expen during Ihe year. Employe•s Numb•r of •mploy•os The average monthty number of empknyws during the year was: 2025 Number 2024 Number 2025 2024 Wages and salari8S SocL81 socurity costs Othér pansion (x)sts 75,481 2,304 1,073 68.907 3,596 78.858 72.947 The number of full time equivalent empknyees during the year was 112024- 1). They are also t￿)n￿dered kay management personnd. The employee did rbot feceive any benefits in kind. The number of e￿￿0y89S whose annual remunèration w8s £60.OtX) or nM)re were.. 2025 HUm￿r 2024 Numbw £60.001- £70.000 10 Taxalion The ch8rity is exempt from tsx8tKJn on its activities because all its irthme is fN ¢harilab18 purposes. THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 11 wset inv••bn•nts Listed Invo8tsn•nls Cautlous b¢nd Cash & 4LrtIous bond - Ca*h Cash In portlollo Total Cost or valuath>n At 20 Decemb8r 2024 Addit￿n$ Unrealised galns on valuatlon Dbsposa15 4,748.017 499.046 365,751 11.863,082 249.100 1.004.639 1,035 1,927,472 23.792 1.863.795 5,021,944 5294.952 365.751 (6.183,6911 1528,956) 11.920,607} (1.871.046) At 19 De¢gmb8r 2025 3,749,732 724.783 16,541 4.498.956 Carrylng amount Al 19 C¢¢ember 2025 3,749,732 724.783 16.541 4.498,956 At 19 tkcernber 2024 4,748,017 249.1(Kl 1.035 23.792 5,021,944 Olscretlonary Discretlonary Fund Fund Cautlous Cash in bond portfolio Prior financlal y•ar Llst•d tnveslmenis C￿h In portlollo Total Cost or v•luollon At 20 Dècember 2023 A(Iditions Unrealised gains cfft ¥a￿at￿n DisposaLs 4.752,683 1,286.379 264.468 (1,555.5131 6.355 1.646.098 4.759,038 4.096.992 264,468 14,098,$54} 455,600 708.915 {206.5001 1707,8801 (1,628.6611 At 19 Docemlw 2024 4.748.017 249.1CK) 1.035 23,792 5.021.944 Carrylng arnount At 19 Decernber 2024 4,748,017 249.100 1.035 23,792 5.021,944 At 19 Decernber 2023 4.752,683 6.355 4.759.038 The discrebonary fuThJ wa5 hjmy expa)ded duriry the year. suth Ihat the ty40 POrtfoh"os managed by Evdyn Partnews at the year ono are all recognised as part ol one fund. Th8 trustees consider that th8 ￿rrying amounts of listed inve¥bments in the financial stal8Thnts apPr0￿Mate lo Iheir market and fair value8. -23- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THEYEAR ENDED 19 DECEMBER 2025 12 Flnonci81 intstruMOnts 2025 2024 Cafrylng amount of fln•n¢ial assets Investment porifolio 4.474.515 4.997,117 13 Trade and ¢ther recelvables 2025 2024 Amount8 fallln9 du• T*Athln on• y•ar: AccNed in(y)mè Prepayments 21.766 2.331 19.567 2,472 24.097 22,039 14 current1sgbilill•s 2025 2024 Tr8de payables Olhar payables Ac¢ru815 514 2.556 22,587 462 6.741 20,381 25.657 27.584 15 Provisions lor tiabillyas 2025 2024 Awards granted < l Year Aw*ds granted > 1 Year 70.000 S0.CY)O 162.5(K) 120,000 162.5Crf) Mo¥emonts on pr¢>visions'. Awards grart•d < 1 grant•d > 1 Year Total thivonal provisklns In the year 70.000 120,DCK> ProvisKyns ar8 d￿￿led baséd on tho amounts that ara exp8ctsd to be sattted within the naxt 12 ff￿ths arwj after more than 12 r￿nthS from the reKMybng date. as frJlk)ws: £120,IMJO was comrnitted in respeLt of three awar(Is from Ihe Di5cr8tionary Fund. £70,0￿ lo be paicl out wlthin 12 rTM)nths of Ihe year end. and the further £50,CllO to be pald out In the fdk)wlng flnancial yeaT.12024- £162.51JOj -24- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 16 R•tlr•m•nt bon•fil ¥¢hoA 2025 2024 Defined contrlbutlon s¢hmg9 Chafge to wofit or loss in respeci of defined ¢￿tribUl￿n schemes 1.073 The trust operales a defingd wntiibution pension schomg for all qUalI￿ng employe8s. The ass8ts of the scheme are h8ld soparalfjly Irom Ihose of the Iwst in an inde￿nd￿ntIY adminislered hjnd. 17 Unrnstrlcted fvnd$. Matsri¥l fvnd These are unreslrthd funds which a￿ rrKqterial to the trusvs actNltle8. At20 D•¢omber 2024 In¢omlng sources Resourc•s pended Tran¥feYs At19 Docern￿r 2025 Prnvious yw: At20 Incoml D¢¢•mber r•sourc88 2023 Rg¥¢)ur¢oS •xp•nded Transf•rs At19 December 2024 The Disuetiortary Fund 448.420 1359,6971 88,723 The matgrial fund callgd Ihe Discretlonary Fund. Thg Discretionary FuThJ was a fi8X￿18 award prc4Jramme and Ihere was no requif8m8nt for groups or charities to submit an The Di8cretK)rTr8ry Fund was fully expended and all tunds 8Te treated as one fu￿ from which avrdrds bè spent. 25- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 18 Unrestricted fvnds The unreslricted ftjnds ol the charrty comprise the unex[￿￿rted balances of donatK)ns which are not subject to specifi¢ condiÈ*)n3 by donors as to how they may be used. These Indude designatod fLmds which have been set aS￿e out of uniestricted furn1s by Ihe trustees for specific wrpises. At20 D•¢ember 2024 Incomlng r•sour¢88 Rmourceg expnd•d Tr•n$fers G•lDB •nd At19 losses D¢cemb¢r 2025 Gèn8fdl funds 5,048.857 127,915 1973.3021 188.6631 410.947 4.525,754 Pr•vlous y••r: At20 Docom￿r 2023 Incomlng r•sourco5 R•sourc•s axpendod Transf•ws G•ln$ and los$•$ At19 Oecember 2024 General funds 4.870.902 198,452 1345.1881 324.691 5,048.857 19 AnalyBi• of net a￿t* between fund# Gengrnl The Fund Di•cretionary Fund 2025 Totsl Total 2025 2025 2024 Fund balances at 19 Ilecombgr 2025 ar¢ rgprosented by.. Inveslmenis 4.498,956 Nel current asse15 26,798 Provisions 4.498.956 5.021,944 120,000 146,798 278,136 1120,0001 (120,0001 1162,5001 4,525.754 4.525,754 5.137.580 20 R•latsd party tran¥•¢Uons The tru51 had the following transactions hwth the trustees dvrlng the year. DuiiThJ the year Triw)rdia Ltd, a (x)wnpany wh￿ti Ihe Injslee is a share1￿￿$& in. provided swvices lo the trust iotalling £1,75012024- £1.75n-. Noye ol this affjiiunt wa5 reimbursed arxl was treated as a donation to the trust in the year. In addition, ￿made a fvrthèr £400.OCKI donatK)n lowards tha Disuetionary Fund in the yoar. and paid expensès on behalf of the In￿t lowing nll (2024 -£48.0531. Totol ompk)ye8 bgnoffts of key managgment Fer50nnd was as des¢rit*d at r￿te 9. -26- THE WEIR CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 19 DECEMBER 2025 21 Ro￿nCIlI1t1Cffi of fb•t Incom￿{•m￿nd1tUr•1 2025 2024 (n8t ex￿ndIt￿￿￿$nC0rne for the reFKMting year (611,8261 266.678 Adjustments f(x'. Investment Incom& re￿JDtsed In ststem￿l of flnanclal actlvllles Gain on disposal of inv8stments Fair value gains and k)sses on investmgnts 1137.246) (45,196) 1365,751) (144.7431 160.2231 {264.4681 Movemgnts in wTh*ing c3pit81: Ilncrgaseydocroase In trade and other l￿fvableS lDem8se￿nCre￿$8 in trade and olhar payatrAes Irm8selldecrea8el in provIs￿n5 12.0581 11.927) 142,500) 14.688 5,731 162.500 Cash •bsorbg(I by opratlons 11,206,504) 119,8371 22 Arkalysis of chang•s In ngt funds Tho INst had no mat8rial debt during the y88r. 23 and cash •qul¥alonts 2025 2024 Cash al bank and in hand Cash held 88mings accounts in inv£51menl portftAio Cash held in short te￿￿ (Jepos(ts In asset inveslrnnl p￿t￿lID 128.348 20,010 24.441 205,588 78.093 24,827 172.799 308,508 -27- ## **Document Activity Report** ## **Document Sent** Tue, 19 May 2026 15:22:28 GMT ## **Document Activity History** Document history shows most recent activity first ## **Date** ## **Activity** You can verify that this is a genuine Portal document by uploading it to the following secure web page: **http://jrwhoggandthorburn.accountantspace.co.uk/messages/VerifyDocument** ## **Document Activity Report** ## **Document Sent** Mon, 25 May 2026 10:55:46 GMT ## **Document Activity History** Document history shows most recent activity first ## **Date** ## **Activity** You can verify that this is a genuine Portal document by uploading it to the following secure web page: **http://jrwhoggandthorburn.accountantspace.co.uk/messages/VerifyDocument**