IRELAND RODDAN TRUST Scottish Charity SC044617
TRUSTEES’ REPORT
FOR THE PERIOD FROM 1 APRIL 2024 TO 31 MARCH 2025
The trustees present their report and financial statements of the Ireland Roddan Trust (“the Trust”) for the period from 1[ST] April 2024 to 31 March 2025
Structure, Governance and Management
Legal status
The Trust is a Scottish Charitable Incorporated Organisation. It was registered as a charity on 29th January 2014.
Organisational structure
The trustees meet as and when required and are responsible for the strategic direction and policy of the charity. A considerable amount of trustees’ business is transacted by written resolution or email correspondence among the trustees.
Objectives and Activities
Charitable purposes
The objects of the Trust are to:
-
The prevention or relief of poverty;
-
The relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage;
-
The advancement of health; and
-
The advancement of animal welfare.
Activities
The principal activity of the Trust is to provide support for projects that are consistent with the objects above by the giving of grants or loans or the provision of credit or other forms of assistance, financial or otherwise, to persons undertaking projects, initiatives and/or activities which further any of the foregoing purposes.
Financial Review
Receipts and Payments
The charity has income below £250,000 and as such is eligible to prepare its accounts on a Receipts and Payments Basis. The governing document does not require the charity to prepare fully accrued accounts and neither does it require an audit.
Financial position
In 2014, the Trust received £170,000 from one of the trustees. In 2017 an additional £5,000 was donated by and in 2018 an additional £20,000 was donated by In January 2019 a further £20,000 was donated by . In 2021 an additional £35,000 was donated by In February 2022 an additional £20,000 was donated by In January 2023 an additional £10,000 was donated by In 2023-4 a further £25,000 was donated by . In 2024-5 a further £20,000 was donated by
Investment policy
The Trust’s funds are held in the most advantageous bank account and investment within the risk appetite determined by the trustees having taken appropriate financial advice.
Reserves Policy
The Trustees do not consider it necessary to have a reserves policy.
Plans for Future Periods
Aims and key objectives for future periods
All new projects undertaken or supported will be evaluated by the trustees and will remain in line with the objectives of the Trust. The Trust intends to fully utilise all existing reserves and does not plan actively to raise additional funding but will accept donations.
The Trustees
The Trustees who served during the year are as follows:
Trustees Statement as to Disclosure of Information to the Independent Examiner
The trustees of the Trust at the time of approving the Trustees’ Report are those who served during the period. Having made enquires of fellow trustees and of the Trust’s auditor each of these trustees confirms that:
-
to the best of the trustees’ knowledge and belief, there is no information relevant to the preparation of their report of which the Trust’s Independent Examiner is unaware: and
-
each trustee has taken all steps a trustee might reasonably be expected to have taken to be aware of any relevant information and to establish that the Trust’s Independent Examiner is aware of this information.
Signed on behalf of the trustees
Peter M Ireland Trustee
Enter SC No. below
APPENDIX 2
Enter charity name below
The Ireland Roddan Trust
SC044617
| The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | The Ireland Roddan Trust | SC044617 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts andpayments accounts | |||||||||||||||||||||
| Period start date | Period end date | Period end date | |||||||||||||||||||
| For the period from |
1st | April | 2024 | to | 31st | March | 2025 | ||||||||||||||
| Section A Statement of receipts and payments | |||||||||||||||||||||
| Unrestricted funds |
Restricted funds |
Expendable endowment funds |
Permanent endowment funds |
Total funds current period |
Total funds last period |
||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | |||||||||||||||
| A1 Receipts | |||||||||||||||||||||
| Donations | 20,000 | 20 | 20 | 20,000 | 25,000 | ||||||||||||||||
| Legacies | - | - | - | - | - | ||||||||||||||||
| Grants | - | - | - | - | - | ||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | - | - | ||||||||||||||||
| Gross tradingreceipts | - | - | - | - | - | ||||||||||||||||
| Income from investments other than | |||||||||||||||||||||
| land and buildings | - | - | - | ||||||||||||||||||
| Rents from land & buildings | - | - | - | - | - | ||||||||||||||||
| Gross receipts from other charitable | |||||||||||||||||||||
| activities | - | - | - | - | - | ||||||||||||||||
| - | - | - | |||||||||||||||||||
| A1 Sub total | 20,000 | - | - | - | - | - | - | - | - | - | 20,000 | 20,000 | 20,000 | 25,000 | |||||||
| A2 Receipts from asset & | |||||||||||||||||||||
| investment sales | |||||||||||||||||||||
| Proceeds from sale of fixed assets - Proceeds from sale of investments A2 Sub total - - - Total receipts 20,000 - - ~~—~~ |
- - |
- - |
- - |
- - - 20,000 |
- - - 20,000 |
- - - 20,000 |
- 25,000 |
| A3 Payments | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Expenses for fundraising activities | - | - | ||||||||||
| Gross trading payments | - | - | ||||||||||
| Investment management costs | - | |||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | |||||||||||
| activities | - | |||||||||||
| Grants and donations | 15,000 | 15,000 | 22,500 | |||||||||
| Governance costs: | ||||||||||||
| - | ||||||||||||
| Audit / independent examination | - | |||||||||||
| Preparation of annual accounts | - | |||||||||||
| Legal costs | - | - | ||||||||||
| Other | Other | Other | ||||||||||
| - | ||||||||||||
| - | ||||||||||||
| **A3 Sub total ** | 15,000 | - | - | - | 15,000 | 22,500 | ||||||
| A4 Payments relating to asset and | ||||||||||||
| investment movements | ||||||||||||
| Purchases of fixed assets - Purchase of investments - A4 Sub total - - - - - - Total payments 15,000 - - - 15,000 22,500 Net receipts / (payments) 5,000 - - - 5,000 2,500 A5 Transfers to / (from) funds - Surplus / (deficit) for year 5,000 - - - 5,000 2,500 ~~SSSSS=~~ ~~=——————~~ |
APPENDIX 2
SC044617
The Ireland Roddan Trust
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B3 Other assets B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments |
Details | Unrestricted funds to nearest £ 11,287 5,000 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 11,287 | 8,787 | |||||
| Surplus / (deficit) shown on receipts and payments account |
5,000 | 2,500 | |||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
16,287 | - | - | - | 16,287 | 11,287 | |
| - | - |
- Fund to which |
- asset belongs |
- |
- |
||
| Market valuation to nearest £ |
Last year to nearest £ |
||||||
| Investments | 142,097 | ||||||
| 148,614 | |||||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
148,614 | 142,097 | ||
| Current value (if available) to nearest £ |
Last year to nearest £ |
||||||
| Details | Total Fund to which l |
- | - |
- |
|||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
|||||
| Details | Fund to which l | Total iability relates |
- | - | |||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| Signature | Print Name | Total | - | - |
|||
| Date of approval |
|||||||
Ireland Roddan Trust 2024 2025 accounts per OSCR Template / Statement of balances 2
December 2007
APPENDIX 2
SC044617
The Ireland Roddan Trust
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
| C3a Trustee remuneration C4a Trustee expenses C4b Trustee expenses - details C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C2 Grants |
Type of activity or project supported See separate sheet |
Type of activity or project supported See separate sheet |
Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|---|---|
| 15,000 | |||||
| Total | 15,000 |
||||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
x |
||||
| Authority under which paid | £ | ||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | x | |||
| Nature of transaction | Number of trustees |
£ | |||
| Nature of relationship |
Transaction amount (£) |
Balance outstanding at period end (£) |
|||
C6 Other information
Ireland Roddan Trust 2024 2025 accounts per OSCR Template / Notes
3
December 2007
APPENDIX 2
SC044617
The Ireland Roddan Trust
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | 1 Donations | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||||
| 20,000 | 20,000 | 25,000 | |||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 2 Grants |
20,000 | - | - | - | 20,000 | 25,000 | |||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
- Total last period to nearest £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total 3 Gross receipts from other charitable activities |
- | - | - | - | |||||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | - | - | - | - | - | - | |||
| - | - | - | - | - | - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||
|---|---|---|---|---|---|---|---|---|---|
| Donations to Charities | 15,000 | 15,000 | 22,500 | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | 15,000 | - | - | - | 15,000 | 22,500 | |||
| reference error | - | - | - | reference error | reference error |
Ireland Roddan Trust 2024 2025 accounts per OSCR TemplateAdditional notes (1)
December 2007
APPENDIX 2
SC044617
Additional analysis (2)
| Additional analysis (2) | |||||||
|---|---|---|---|---|---|---|---|
| Receipts 5 Breakdown of unrestricted funds |
Unrestricted fund 1 - enter name of fund below |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | 20,000 | 20,000 | 25,000 | ||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | - | ||||||
| Sub total Receipts from asset & investment sales |
20,000 | - | - | - | 20,000 | 25,000 | |
| - | |||||||
| Proceeds from sale of fixed assets | - | ||||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- | - | - | - | - | - | |
| 20,000 | - | - | - | 20,000 | 25,000 | ||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | - | ||||||
| Grants and donations | 15,000 | 15,000 | 22,500 | ||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
15,000 | - | - | - | 15,000 | 22,500 | |
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| 15,000 | - | - | - | 15,000 | 22,500 | ||
| - | |||||||
| 5,000 | - | - | - | 5,000 | 11,000) ( |
||
| - | |||||||
| 5,000 | - | - | - | 5,000 | 11,000) ( |
||
| - | |||||||
| Nature and purpose of funds | |||||||
Ireland Roddan Trust 2024 2025 accounts per OSCR TemplateAdditional notes (2)
December 2007
APPENDIX 2
SC044617
The Ireland Roddan Trust
Additional analysis (3)
| Additional analysis (3) | ||||||
|---|---|---|---|---|---|---|
| Receipts 6 Breakdown of restricted funds |
Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraisingactivities | - | |||||
| Gross tradingreceipts | - | |||||
| Income from investments other than land and buildings |
- | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature andpurpose of funds | ||||||
Ireland Roddan Trust 2024 2025 accounts per OSCR TemplateAdditional notes (3)
December 2007
| Ireland Roddan Trust Donations 2024 2025 | ||
|---|---|---|
| Recipient name | Amount £ | |
| Ireland Roddan Trust Donations 2024 25 | ||
| Recipient name | ||
| £ | ||
| Dean and Cauvin | 500 | |
| We Reach UK (sanitation in Kenya) 1194585 | 500 | |
| Therapet | 500 | |
| Breast Cancer Now (SC045584) | 500 | |
| Rosebery Centre (dementia carers) | 500 | |
| Lodging house Mission (Glasgow) SC017283 | 500 | |
| Moira Anderson Foundation (sex abuse) | 500 | |
| Start up Stirling | 1000 | |
| SSPCA | 500 | |
| Hearts and Minds | 500 | |
| PDSA | 500 | |
| Epilepsy Scotland | 500 | |
| The Yard | 500 | |
| Ronald MacDonald House | 500 | |
| Clowndoctors | 500 | |
| Wireless for the Blind | 500 | |
| Sunshine Wishes | 500 | |
| Crisis | 500 | |
| Seamab | 500 | |
| Mary's Meals | 4000 | |
| Callander: Green Routes SC039334 | 500 | |
| Strathcarron Hospice | 500 | |
| Total | 15000 |
disdosures 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 audil and consequently I do not express an audit opinion on the view given by the accounts. Independent oxamlnerfs statement In the course of my examination, no matter has come ta my attention [ l. which gtveg me reasonable cause to believe that in any material respect the requirements: to keep accounting records accordance with Sectlon 44(1) {a} of the 2005 Art and Regulation 4 of rhe 2006 Accounrs Regulations to prepare accounts whlch accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinlon, attention should be drawn in order to enable a proper undersianding of thp accntints tn he reached. Name.. Relevant Professional qualificationlprofesslon31 body.. Addre%%. Date.. * Please delete the words in brackets if they du which have come to your attention. iy.11 LIl'_ Jt those matters