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2025-03-31-accounts

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Charity Registration No. SC044687 (Scotland)

THIXOTROPIC CHARITABLE TRUST

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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THIXOTROPIC CHARITABLE TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Charity number (Scotland) SC044687 Principal address c/o Murray Beith Murray LLP 3 Glenfinlas Street Edinburgh EH3 6AQ Independent Examiner's Drummond Laurie Unit 5, Gateway Business Park Beancross Road Grangemouth FK3 8WX Bankers Royal Bank of Scotland 36 St Andrew Square Edinburgh EH2 2YB Solicitors Murray Beith Murray LLP 3 Glenfinlas Street Edinburgh EH3 6AQ Investment advisors RBC Brewin Dolphin Sixth Floor, Atria One 144 Morrison Street Edinburgh EH3 8EX Valu-Trac Administration Services Orton Fochabers Moray IV32 7QE

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THIXOTROPIC CHARITABLE TRUST

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5 - 6
Balance Sheet 7
Statement of cash flows 8
Notes to the financial statements 9 - 17

THI442

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THIXOTROPIC CHARITABLE TRUST

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Trust Deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended).

Objectives and activities

The Charity's objects are established in its constitution, and these are such charitable purposes as the Trustees may determine at their sole discretion.

Not withstanding the broad objectives of the Trust, the charitable purposes that the Trustees are more concerned with are:

To sustain the Charity's activities, the Trustees maintain an endowment fund, the income from which is used to finance the Charity's grant-making activities.

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THIXOTROPIC CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

In this reporting period, the Charity awarded grants to one institution worth a total of £4,243 (2024: £26,000 to one institution).

Financial review

The financial statements, presented overleaf show that the Charity's gross income amounted to £38,877 in this reporting period (2024: £32,532). The Charity's main source of income is the investment income generated by the Endowment fund which this year amounted to £35,559 (2024: £28,732). Other sources of income together amounted to £3,318 (2024: £3,800).

Gross Expenditure from Unrestricted fund amounted to £12,139 (2024: £33,464).

The value of the Charity's Endowment fund stood at £2,883,504 at the end of this reporting period (2024: £2,638.823).

Reserves Policy

The Charity's reserves at the end of this reporting period stood at £40,566 (2024: £13,827).

The Trustees generally seek to apply the whole free income of the Charity, making reasonable provision for professional fees and outlays where appropriate.

Risk Management

The Trustees have considered the risks to which the Charity is exposed. These relate in the main to investment management and therefore the Trustees have employed an investment manager. Brewin Dolphin Ltd have been instructed to manage the Charity's investment portfolio on an execution only basis. Another risk to which the Charity is exposed is fraud. However, the Trustees consider that the process of application for donations made by the Trust reduces this risk.

The Trustees protect against the risk of financial mismanagement by the appointment of solicitors, who are bound by the Law Society of Scotland Solicitors' Accounts Rules in relation to their client monies, to carry out the day to day administration of the trust in compliance with regulations governing charities.

Plans for the Future

The Trustees plan to award grants, provided sufficient funding remains available.

Structure, governance and management

The Charity is an unincorporated Trust constituted by Deed of Trust by 14 February 2014 and registered in the Books of Council and Session on 24 February 2014.

dated

Trustees are assumed (and resign) with consent of the existing Trustees, under Section 3 of the Trusts (Scotland) Act 1921.

The Charity neither remunerates the Trustees nor reimburses the Trustees for any incidental expenses incurred in the discharge of their statutory duties.

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THIXOTROPIC CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The applicable law also sets out the Trustees' responsibilities for the preparation and content of the Trustees Annual Report.

The Trustees' report was approved by the Board of Trustees.

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THIXOTROPIC CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THIXOTROPIC CHARITABLE TRUST

I report on the financial statements of the Charity for the year ended 31 March 2025, which are set out on pages 5 to 17.

Respective responsibilities of Trustees and examiner

The Charity’s Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's 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 financial statements 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Drummond Laurie Unit 5, Gateway Business Park Beancross Road Grangemouth FK3 8WX

04 November 2025

Dated: .........................

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THIXOTROPIC CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year

Unrestricted
funds
2025
Income from:
Notes
£
Donations and legacies
3
-
Investments
4
38,877.38
Total income and endowments
38,877.38
Expenditure on:
Raising funds
5
-
Charitable activities
6
12,138.60
Total resources expended
12,138.60
Net gains/(losses) on investments
11
-
Net movement in funds
26,738.78
Fund balances at 1 April 2024
13,826.98
Fund balances at 31 March 2025
40,565.76
Endowment
funds
2025
£
200,000.00
-
200,000.00
9,838.48
-
9,838.48
54,519.58
244,681.10
2,638,823.28
2,883,504.38
Total
2025
£
200,000.00
38,877.38
238,877.38
9,838.48
12,138.60
21,977.08
54,519.58
271,419.88
2,652,650.26
2,924,070.14

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year

Unrestricted
funds
Income from:
Notes
2024
£
Investments
4
32,532.31
Total income and endowments
32,532.31
Expenditure on:
Raising funds
5
-
Charitable activities
6
33,464.00
Total resources expended
33,464.00
Net gains/(losses) on investments
11
-
Net movement in funds
(931.69)
Fund balances at 1 April 2023
14,758.67
Fund balances at 31 March 2024
13,826.98
Endowment
funds
2024
£
-
-
8,979.19
-
8,979.19
246,028.78
237,049.59
2,401,773.69
2,638,823.28
Total
2024
£
32,532.31
32,532.31
8,979.19
33,464.00
42,443.19
246,028.78
236,117.90
2,416,532.36
2,652,650.26

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Investments
12
Current assets
Debtors
13
Cash at bank and in hand
Gross Assets
Creditors: amounts falling due within
one year
14
Total assets less current liabilities
Capital funds
Endowment funds - general
Income funds
Unrestricted funds
2025
£
£
2,630,125.27
4,381.25
294,543.62
298,924.87
2,929,050.14
(4,980.00)
2,924,070.14
2,883,504.38
40,565.76
2,924,070.14
2024
£
£
2,377,209.47
4,381.25
274,593.54
278,974.79
2,656,184.26
(3,534.00)
2,652,650.26
2,638,823.28
13,826.98
2,652,650.26

04 November 2025 The financial statements were approved by the Trustees on .........................

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

2025
Notes
£
£
Cash flows from operating activities
Cash generated from/(absorbed by)
17
operations
179,468.92
Investing activities
Purchase of investments
(271,216.30)
Proceeds on disposal of investments
72,820.84
Interest received
38,877.38
Net cash (used in)/generated from
investing activities
(159,518.08)
Net cash used in financing activities
-
Net increase/(decrease) in cash and cash
equivalents
19,950.84
Cash and cash equivalents at beginning of year
274,593.54
Cash and cash equivalents at end of year
294,543.62
2024
£
(70,929.00)
39,873.28
32,532.31
£
(42,191.19)
1,476.59
-
(40,714.60)
315,308.55
274,593.54

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

1.1 Accounting convention

The financial statements have been prepared in accordance with the Charity's Trust Deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1st January 2016). The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The accounts have been prepared on a going concern basis. The Trustees have assessed the Trust's ability to continue as a going concern and have reasonable expectation that the Trust has adequate resources to continue in the operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts. The most significant areas of uncertainty that affect the carrying value of assets held by the Trust and level of future investment income are the level of investment return and the performance of investment markets.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

The Endowment fund represents the principal sum settled to the Trust, which the Trustees have invested in accordance with the powers conferred on them by the Trust Deed for the benefit of future beneficiaries; the Trust Deed confers on the Trustees the power to apply such funds for charitable purposes at any time and may do so at their sole discretion. The Trustees apply the unrestricted income of the Trust for the benefit of current beneficiaries in accordance with their policy for donations; the Trust Deed confers on the Trustees the power to accumulate such income not expended to the expendable endowment fund for re-investment at any time and ma do so at their sole discretion.

1.4 Incoming resources

Income is included in the Statement of Financial Activities (SoFA) when:

Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resources.

Income for tax reclaims are included in the SoFA at the same time as the gift to which and gifts they relate.

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Investment Income is included in the accounts when receivable.

Investment Gains and losses includes any gain or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

1.5 Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Support costs are the costs associated with administering grants and the charity in general and include governance costs which include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Cost of raising funds includes all aspects of Investment Management costs.

Grants with performance is where the charity gives a grant with conditions for its payment being a specific level of service or conditions output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable with performance conditions. These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in control of the charity.

1.6 Fixed asset investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

The charity has only basic financial assets and liabilities comprising investments, income debtors, cash at bank and creditors for support and governance costs. These assets and liabilities are initially recorded at cost and subsequently at market value in the case of investments and in respect of other asset and liabilities at the amounts expected to be received or paid.

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3
Donations and legacies
Endowment
funds
general
2025
£
Donations and gifts
200,000.00
Donations and gifts
Shares in The Teal Wigeon Fund from
200,000.00
200,000.00
4
Investments
Unrestricted
funds
2025
£
Income from listed investments
35,559.02
Interest receivable
3,318.36
38,877.38
Total
2024
£
-
-
-
Total
2024
£
28,732.02
3,800.29
32,532.31

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5
Raising funds
Endowment
funds
general
2025
£
Investment management
9,838.48
9,838.48
6
Charitable activities
2025
£
Grant funding of activities (see note 7)
4,242.60
Share of support costs (see note 8)
7,320.00
Share of governance costs (see note 8)
576.00
12,138.60
7
Grants payable
2025
Grants to institutions (4 grants):
£
Other
4,242.60
Total
2024
£
8,979.19
8,979.19
2024
£
26,000.00
6,648.00
816.00
33,464.00
2024
£
26,000.00

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs

Support costs
Governance
costs
£
£
Murray Beith Murray General Fees
6,480.00
-
Murray Beith Murray Tax Fees
840.00
-
Independent Examiner's Fees
-
576.00
Bank Charges
-
-
7,320.00
576.00
Analysed between
Charitable activities
7,320.00
576.00
2025
£
6,480.00
840.00
576.00
-
7,896.00
7,896.00
2024
£
6,630.00
-
816.00
18.00
7,464.00
7,464.00

Governance costs includes payments to Drummond Laurie of £576 (2024 - £540) for independent examination fees. The balance above for previous year includes a balancing payment for 2023 fee.

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

10 Employees

There were no employees during the year.

11 Net gains/(losses) on investments

Endowment
funds
general
2025
£
Revaluation of investments
49,416.42
Gain/(loss) on sale of investments
5,103.16
54,519.58
Total
2024
£
259,769.56
(13,740.78)
246,028.78

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12 Fixed asset investments

Cost or valuation
At 1 April 2024
Additions
Realised Gain/(Loss)
Unrealised Gain/(Loss)
Disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
Listed
investments
£
2,377,209.47
271,216.08
5,103.46
49,416.42
(72,820.16)
2,630,125.27
2,630,125.27
2,377,209.47

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Fixed asset investments

(Continued)

The past year has been dominated by significant market volatility associated with Trump’s presidency, US tariff policy and renewed geopolitical risk on the back of escalating tensions in the Middle East. In all cases, investors’ fears proved unfounded and major asset classes have delivered positive returns over the past 12 months.

Following his successful election in November 2024, markets experienced an initial ‘Trump Bump’. Investors reacted to the prospect of a Trump presidency, anticipating benefits such as reduced regulation and the possibility of tax cuts. As we moved into 2025, the narrative of US exceptionalism prolonged and markets continued to respond positively. However, sentiment began to change in February where AI democratisation as a narrative driven by DeepSeek, then March’s “Trump Dump” triggered a widespread unwind across global markets.

On 2nd of April, President Trump unveiled “Liberation Day” trade tariffs, announcing a 10% baseline incremental tariffs on all countries, with higher reciprocal tariffs rates on those countries with large US trade surpluses. The reciprocal tariff package was larger than originally expected, causing an immediate reaction from both the stock and bond markets. During the week after the reciprocal tariff announcement, the US equity market sold off 11%, while the yield on the 10 – year US Treasury rose by almost 50 bps. The large correction of the equity and fixed income market prompted the US administration to soften its trade policy, pausing reciprocal tariffs for 90 days and agreeing the principles of a trade deal with China. This step back allowed markets to catch a breath with the market nearly recovering the entirety of its intramonth drawdown.

The market environment has been challenging to navigate, with successive ticker bombs and volatility across sectors, geographies and currencies. Initial panic around Liberation Day eased as President Trump scaled back reciprocal tariffs, captured by the TACO meme – Trump Always Chickens Out. A powerful relief rally, among the more notable in recent memory, has since unfolded, favouring growth stocks, Technology and Industrial sectors. However, worries remain that the market, perhaps swayed by the TACO narrative, is underestimating geopolitical risks. The potential for tariff-related disruptions remains, and President Trump’s apparent “capitulation”, especially with China, may represent a temporary truce rather than a lasting resolution.

While the immediate risk of a full-scale trade war has diminished, signs of a new economic order continue to emerge. Economic nationalism may prove more enduring than many hope, as governments grapple with redefining the fundamental purpose of their economies amid challenges like re-arming, balancing decarbonisation with energy security, and navigating fiscal constraints. Hence, we need to prepare for a potential Western economic policy shift from technocratic tinkering to more deliberate, top-down industrial strategies, perhaps favouring specific sectors and industries.

Ultimately, investing in global markets involves taking a degree of risk, and while the past few years have delivered their fair share of disruptions, our focus remains on high-quality companies which have historically demonstrated their resilience in the most testing of times and are likely to do so in the future. There will always be periods where certain sectors enjoy their moment in the sun, which is why we believe the best course of action is to maintain a balance of investment styles in portfolios, across different asset classes and geographies. While we are under no illusion that this will be a straightforward upward path, and there will be continued volatility in the short-term, we are alert to the opportunities that will arise and well positioned to capitalise on further market corrections and changes in investment trends.

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Fixed asset investments
Investments greater than 5% of portfolio comprised:
The Teal Fund Widgeon Fund Inc
Monks Investment Trust
13
Debtors
Amounts falling due within one year:
Funds due by
14
Creditors: amounts falling due within one year
Murray Beith Murray Fees
Drummond Laurie
15
Analysis of net assets between funds
Fund balances at 31 March 2025 are
represented by:
Investments
Current assets/(liabilities)
2025
£
1,202,949.00
145,250.00
1,348,199.00
2025
£
4,381.25
2025
£
4,404.00
576.00
4,980.00
Unrestricted
funds
Endowment
funds
Total
2025
2025
2025
£
£
£
-
2,630,125.27
2,630,125.27
40,565.87
253,379.00
293,944.87
40,565.87
2,883,504.27
2,924,070.14
(Continued)
2024
£
941,170.00
188,639.00
1,129,809.00
2024
£
4,381.25
2024
£
2,994.00
540.00
3,534.00
Total
2024
£
2,377,209.47
275,440.79
2,652,650.26

Docusign Envelope ID: D0902D05-3CE6-4A4E-B579-EB408BFDB204

THIXOTROPIC CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16 Related party transactions

is a Trustee, and a Member of Murray Beith Murray LLP, whom the Charity has engaged to perform legal, general, account preparation, and other services.

Total Remuneration
17
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
(Gain)/loss on disposal of investments
Fair value gains and losses on investments
Movements in working capital:
Increase in creditors
Cash generated from/(absorbed by) operations
18
Cash and Cash Equivalents
Endowment
Funds
Unrestricted
Funds
£
£
Cash held at Murray Beith Murray
250,915.93
38,904.51
Cash held at Brewin Dolphin
2,463.18
2,260.00
253,379.11
41,164.51
2025
£
7,320.00
2025
£
271,419.88
(38,877.38)
(5,103.16)
(49,416.42)
1,446.00
179,468.92
2025
£
289,820.44
4,723.18
294,543.62
2024
£
6,630.00
2024
£
236,117.90
(32,532.31)
13,740.78
(259,769.56)
252.00
(42,191.19)
2024
£
262,273.75
12,319.79
274,593.54