49 Wine and Spirit Educational Trust
## Statement of Account
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For period January 1** to December 31* 2025
Account 1% January 2025 £2,930.18
12.11.2025 49 Club — Education Lunch £325.00 £2,605.18
23.09.2025 Maltmen Donation £1,305.00 £3,910.18
03.12.2025 Wine Imps. — Education course £1,110.00 £2,800.18
a
Funds held with Trustee Savings Bank
£2,800.18
| 31, 2025 is acorrect record of the Trust’s
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Financial Position.
These have been scrutinised with reference to The Charities and Trustee Investment (Scotland) Act 2005 and the Charities Ac un {Scotland) Regulations 2006.
## External examiner’s Report. 49 Wine and Spirit Educational Trust.
| report on the accounts of the charity for the year ended 31 December 2025 which are set out on page 1.
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. The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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 independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 given by the accounts.
Independent examiner’s statement
In the," ofmy- no matter has come to myattention. Relevant Professional qualification/ professional body: LLB.
12/31/25, 12:18 PM
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Club,Charity Available funds: And Trust £2,800.18 Account
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## 49 Wine and Spirit Educational Trust
## Charity No SC043306
## Trustee Annual Report for 2025
## Trustees: Richard Barbour, John Harris and Gordon White.
1. The AGM was held on 5 December 2025 at Merchants House, Glasgow with all trustees in attendance.
The Minutes of last meeting held on 20" September 2024 were approved with no matters arising. ,
3. WSET Courses in 2026:
- The Trust has agreed to sponsor 4 students on a WSET Level 2 Wine course in January and February 2026 over 3 Monday sessions.
- Students: Nicole Leslie. Jacine Rutasikwa, Cameron McHugh and Calum Angus. Couse tutor: Elise Jabaut.
Location: Murray Capital Ltd, Rutland Square, Edinburgh.
6. Finance: In Trust Current Account at TSB £2,800.18 including a donation of £1,305.00 from the Incorporation of “Maltmen in Glasgow” in September.
## 7. External Auditor 2025:
- unanimously re-appointed as the Financial
Examiner for 2026.
8. AOCB:. The Trustees agreed to take one course at a time given the reduced funds.