ANNUAL REPORT AND ACCOUNTS 31 MARCH 2025 Scottish Charity Number SC045343 THE IOHN MAURICE AITKEN TRUST FOR THEYEARENDED 31 MARCH 2025 CONTENTS Page Trust Information Report of the Trustees Jndependent Examinetrs report to the Trustees Statement of FInancI￿ Activities Balance Sheet Notes to the Financfial Statements 10-13 THE JOHN MAUIUCE AITKEN TRUST TRUSI. INFORMATION FOR THEYEARENDED 31 MARCH 2025 'he Trustees have pleasure ill presenting their report along with the financial statements of The John Maurice Aitken Tiust (the 'Tru.sV) for thp year ended .81 st Marr.h 202.5. The. financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and complywith the charitystrust deed, the charitie.s and Trustee Jnve.%tment (.Scntland) Act 2005, the C,harities Accounts Cscotland) Re￿ilIation.£ 2006 (as arncndod) and tlic, Accoiinting and Repoiting by Charit.ics: Statcment of Recommei)ded Pi'cictice applicable to c.harities preparing thcir ac.counts in accordance with the financ.ial Re.porting Standard applicable in the UK and Republic of JrelaDd (SORP FRS 102). Reference and Admlnlstratfion Detalls Principal address 4tli Floor 221 West George Street Glasgow G2 2ND Banker5 Royal Bank of Scotland 339 Byres Road Glasgow G12 8QP d Legal Status Scottish C.haritAble Incnrporated org￿llsatiOn ["%CIO") - Number SC045343 THE JOHN MAURICEAITKENTRUST REPORT OF THE TRUSTEES FOR THEYEARENDED 31 MARCH 2025 Charitable Object The Trust was formed on 13 January 2015 as a Scrttish Charitable Incorporated Organisation ["SCIO"). The income of the Trust arises from events and donations received. Our mission is to help people in Scotland facing financiaL sociaj or physical adversity. As a small family- run trust we aim to have a big impact for individuals, groups and communities through modest but meanin8iul, flnancial grants. Governance The Trustees meet at least four times a year to discuss the operations of the SCIO. Day to day running of the charity is split into subgroups of ￿ndraiSIn& partnerships & awards, finance and administration. The groups are led by Trustees and meet regularlyto advance the objectives of the SCIO. On appointment Trustees are provided with relevant information including information about the charity and their responsibilities as Trustees. The Trustees who served during the period are listed on page l ofthis report. Rlsk Management The Trustees are responsible for the management of the risks faced by the SCIO, They review the major risks to which tlie Trust is exposed and have established systems and procedures to manage those risks. The primary risks to the Trust include: Raising insufficient funds to continue operating, Selection of appropriate recipients for award5, and Non-compliance with Charity Legislation / Regu￿tionS and good practice issues. The Trustees mitigate these rislis by ljaving a strong focus on fundraisfin& a rigorous conslderatlon process of awards and maintaining a risk register. Charitable artlvltles The mission of the JMA Trust is to help people facing financial, social or physical adversity. The Partnership and Awards Committee (PAC) works towards this mission through partne￿hIpS with like- minded organisations awards to familles and individuals in crisis. The Trust is focussed on establishing partnersm.ps with organisations that share our ethos and deliver vital support to people facing hardship. Our Partnerships model is designed to allow us to build strong relationships with these organisations over time, which will foster good communication to ensure our money is reaching those in need. This should ensure our grants have a greater impact and help us to better tell the stories of how the Trust helps people througbout Scotland. Partnerships also create more funding certainty for partner organisations. helping them to sustsin and/or develop services for the people they work with. Each partnership has a PAC point of contact to faalitate regular communication behveen the ]MA Trust and the partner organisation. Partner organisations typically agree to meet a set nurnber of times per year for updates (via email, phone or in person); addressing howthe grant is being used. THE JOHN MAUIUCEAITKEN TRUST RF.PORT OF THF. TRUSTEES FOR THEYEAR ENDED 31 MARCH 2025 (continuerfj Details of our main partnerships and the support that we provided in the year to 31 March 2025 Is set out below: l. The Beatson Cancer Charlty and the JMA Trust have enjoyed a long partnership which has continued through the JMA Experiences Fund. This year we donated £30,000 to the Beatson for this specific fund, doubling the previous year's donation. The Beatson identify families or individuals within their service who are struggling financially and dealing with the impact of cancer treatment. Through their Wellbeing and Outreach services, as well as with the relevant teams within the hospital, they offer experiences which would otherwise be unaffordable for these families at the time to get some respite from the treatment they are undergoing. Recent examples have been; A trip to Flarningo Land for a young person who recelved a tern]inal diagnos15. They wanted to make memories with their family and little brother. A spa break with friends to thank them for their support over the past year. An opportunity for a father to talce their 2 year old son for a weekend to Centre Parcs - their first holiday as a farnily. Tickets and equipment to go camping at a music festival to experience something a "normal" person their age would do. One young woman aged 22 with a stage 4 brain tumour received a grant towards the cost of a small wedding ceremony to her partner. The JMA will be continuing this worthwhile partnership again in 2025/202 6, helping people facing an unimaginable difficult time in life. 2. Dumfries and Galloway Soclal Work Department rnake emergency requests dirertly to the IMA Trust for funding for individuals and families in crisis with nowhere else to turn. This is some of the most meaningful help the JMA Trust provides. We often see cases of families requesting emergency support, furniture or clothes for children due to a change in circumstances and lack of government support. Social workers apply on behalf of their clients, completing our emergency request application form. Applications are reviewed immediately by a subgroup of the PAC to ensure rapid response. Awards are paid into the D&G Social Work bank account for the social workerto supervise the client spend. The JMA Trust awarded over £21,000 in the year to 31 March 2025 supporting 79 families. THE JOHN MAURICEAITlffN TRUST REPORT OF THE TRUSTEES FOR THEYEARENDED 31 MARCH 2025 (continued) 3. Cumbernauld and Kilsyth Care CU￿entlY provide two services to support children and families in their local area.. a School Uniforn] Bank and a Baby Bank. These services support children and families in need by providing them primarily with clothing through community recycling and donations. The School Unifornl Bank provides school uniform free of charge to those families most in need in the area, through a system of referrals. Packs provided to children and young people consist of new and pre-loved items. The Baby Bank delivers support to parents and carers in the area who need help, again through a system of referrals. This help includes a 'starter pack, for babies, essentials like cots and prams, along with clothing, shoes and toiletries for cliildren of all ages. The JMA also use the service they provide to assist with the multiple emergency applications that we receive. The IMA Trust provided £5,000 of funding in the year to 31 MarLh 2025. Truslees and friends of the IMA also volunteer with this organisation in their spare time and in many instances have hand delivered care packages from Cumbernauld and Kilsyth Care to social workers In Dumfrles. 4. Parents Incluslon Network ("PIN") As a charlty based in Dumfries and Galloway who enable parents and carers of disabled children to come together and support each other through bh¢ired experiences. The JMA Trubt have held a strong partnership with PIN for several years. The JMA support PIN'S Summer, October and Christmas Programmes with donations totalling £2,000. Their rnembers have, or care for, children of all ages with a wide range of disabilities and we will continue to cultivate this partnership in the coming years. 5. Coatbrldge foodbank has been supported with regular monthly payments of £500 and provided a further £3,500 of funding in the year. This has offered the foodbank stabilityto be able to continue the vital work they carry out in the community. 6. Glasgow Eagles are a long-term partnership and we continue to support their ambltlon to promote and facilitate disability sport. This year we donated £800 and intend to maintain this excellent relationship. 7. Apparel X-change are a social enterprise dedicated to reuse, repair, and recycling for childrenswear and their mission is to reduce the Impact of clothing on our planet. The JMA supportedApparel X-change wlth a £IO,00 donation. This donation helped 283 families with clothing packages. This equated to 434 young people receiving clothing and footwear. Families can shop second-hand, donate clothing and also receivc frce clothing when times are challenging. Apparel X-change use unwanted clothing and footwcar and rccirculate this at low cost and for free. Schools are also able to get support from Apparel X-change and share education opportunitie5 for becoming greener. e-off Donatio stmas su ort The JMA Trust continues to make discretionary one-off donations. The John O'Byrne Foundatlon This year the JMAwere delighted to be able to supportthe John O'Byrne Foundation with a £5000 donation to help with site fees for their adapted caravan. The John O'Byrne foundation's caravan in Saltcoats gives children and families who are suffering or are recovering from life threatening illnesses the opportunity of "a wee break awa￿,. THE JOHN MAUR]CEAITKEN TRUST REPORT OF THE TRUSTEES FOR THE YEARENDED 31 MARCH 2025 (continued) Playbusters Glasgow Our donation of £3,5 00 was used to fund the PlaYbuSte￿ Breakfast Club to support 24-30 children each morning. Children are referred via family support workers and directly from the schools. They prioritise single-parent families, parents who are newly returning to worli and children that the schools have suggested may not be receiving breakfast at home. Dare to Care Dare to Care are dedicated to the prevention or relief of poverty and helping those in need in North Lanarkshire area during the Christmas period. Families are referred to Dare to Care on a confidential basis through schools and other support networks. They provide Christmas gifts and food hampers to families facing financial hardship. Volunteer delivery drivers deliver the parcels to families on christm￿ Eve. The IMA supported with £3,000. Parlthead Houslng A550ciation for Women's Aid Glasgow Women's Aid supports women, children and young people experiencing domestic abuse. We supported them with £5,000 for a green space project for their temporary refuge accommodation to update their children's play area and create an outdoor space with a ga%ebo that would allow residents to have usable outdoor space all year round. Legacy Funding Commitment The JMA Trust plans to strengthen our relationships with existing partners by committing to regular funding year on year. We will trust the relationships we have built and ensure that oui. partners will spend JMA funds wisely in their areas of expertise. Legacy fuiiding is a commitment to our partners that the JMA will support them loiig term, allowing plans to be made, projects to grow, giving them the stability of a regular income stream but having the flexibility to use their funds without the restrictions some funders may apply. Over time, these partnerships, the project5 that flow from them, and the people who are supported by them, will be the JMA'S legacy. In addition, the JMA remain open to new opportunities to establish partnerships with lil