OL eg . Scottish Charity Number (sco4ss4a) 35 ## REPORT AND ACCOUNTS FOR THE YEAR ENDED5 APRIL 2025 ## FOR CMS CHARITABLE TRUST ## CMS CHARITABLE TRUST Pages Contact details, Trustees and Professional Advisors 1 Report of the Trustees 2,3 Report of the Independent Examiner 4 Receipts and Payments Account 5 Statement of Balances 5 Notes to the Accounts 6 | : | ## CMS CHARITABLE TRUST | | Contact Details ## Contact Details, Trustees and Professional Advisers CMS Charitable Trust 26 Sutherland Avenue Glasgow G41 4HQ a Bankers Bank of Scotland PLC PO Box 1000 London BX2 1LB Scottish Charity Number S$C045542 | Page 1 | | ## CMS CHARITABLE TRUST The Trustees are pleased to present their report together wit the accounts of the Trust for the year ended 5 April 2025. ## Legal Structure The CMS Charitable Trust ("the Trust") was established by a Trust Deed in 2016. The Trust is a recognised Scottish Charity (No. SC045542). ## Trustees The Trustees who served during the year and to the date of this report were as follows: a |a|a|a|| |---|---|---|---| |Appointment of Trustees|||| |:
‘||at
seve
than three. Appointment willbeby|byapprovalof| |||hich
failing by a majority.|| |Charitable Objectives|||| |The purposes of the Trust shall, so far, and so far only as the same are legally charitable in|||| |Scotland, be|the provision of public benefit in Scotland and elsewhere through:||-| ||(1)|the advancement of education,|| ||(2)|the advancement of health,|| ||(3)|the advancement of citizenship or community development,|| ||(4)|the advancement of the arts, heritage, culture or science,|| ||(5)|the advancement of public participation in sport,|| ||(6)|the provision of recreational facilities, or the organisation of|| |||recreational activities, with the object of improving the|conditions of| |||life for the persons for whom they are primarily intended,|| ||(7)|the relief of those in need by reason of age, ill-health,|disability,| |||financialhardshiporotherdisadvantage.|| In implementing the purposes of the Trust, the Trustees shall have particular regard to encouraging, supporting or mentoring young people with a burning wish to improve their own or their fellow's position. In so doing there will be an emphasis placed on entrepreneurial flair with a commercial appreciation, as well as an outgoing character and determination to succeed against poor economic or social background. Special applications of clever design or pragmatic adaptations based ona practical study of problems, and excellence in a selected training course in higher or further education will be considered prior to any award being made. The preference is for supporting Scottish bodies, or people, or where there may be geheral long term benefit to Scotland; with a preference for the West of Scotland. Generally persons awarded will be between the ages of 18 to 30 Page 2 } , }} } | | | ## CMS CHARITABLE TRUST ## Achievements and Performance The Trust continued to benefit from gift aid donations made » DL a Awards made are detailed in note 1 to the accounts. Further donations have continued to be granted in line with the objectives Financial Review The Receipts and Payments Account on page 5 reflects a deficit of £625, (2024 a surplus of £1,325). Total assets at 5 April 2025 were £1266 (2024 : £1,891) Reserves Policy Itis not intended that any long term reserves be built up Plans for Future Periods The Trustees meet twice yearly and decide upon grants to be made from applications received Trustee expenses and remuneration The Trustees all give freely of their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £nil). No expenses were claimed or waived by the Trustees (2024: £nil) Related Parties Trustees are required to disclose at each meeting if they have any conflicts of interest and these are noted in the minutes of the meeting to which they relate On behalf of the Trustees Page 3 | ## CMS CHARITABLE TRUST ## INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS Report to the trustees of CMS Charitable Trust registered charity number SC045542 on the accounts of the charity for the period 6 April 2024 to 5 April 2025 set out on pages 5 and 6. ## Respective responsibilities of trustees and examiner The chanty'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 A¢counts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a companion 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 ex press an audit opinion on the accounts. ## Independent Examiner's Statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - to prepare accounts which 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 opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached Page 4 | | ## CMS CHARITABLE TRUST RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 5 APRIL 2025 ||Total|Total| |---|---|---| ||2025|2024| ||é.|£| |Receipts||| |Donations|56,000|62,000| |Gift Aid recovered|9,375|9,325| |Total Receipts|65,375|71,325| |Payments||| |Awards- note
1|(66,000)|(70,000)| |Net Movement of Funds|(625)|1,325| |STATEMENT OF BALANCES||| |AS AT 5 APRIL 2025||| ||Total|Total| ||2025|2024| ||£|£| |Cash and Bank Balances||| |Balance at 6 April 2024|1,891|566| |Excess of (payments over receipts)||| |receipts over payments|(625)|1.320| |Balance
at 5 April 2025|1,266|1,891| |ApprovedbytheTrusteeson|IGf5/2i?|andsignedontheirbehalfby| - | ## CMS CHARITABLE TRUST ## NOTES TO THE ACCOUNTS |—|Banal|Banal|Banal| |---|---|---|---| |Ocean Youth Trust|||www.oytscotland.org.uk| |Scotland|5,000|10,000|| |The King's Trust|7,000 ||10,000]|Wwnw.Princes-trust.ord.ul/Scot-| |Royal Conservatoire of|||WWW.ICS.ac.UK| |Working Right|lo|6,000 | www.workingrite.co.uk|| ||||www.outwardbound.org.uk/the-| |Outward Bound -Mark Scott||10,000||mark-scott-leadership-for-life-award| |Company|||| |Scottish Youth Theatre|4,000|4,000 | www.scottishyouththeatre.org|| |Scottish Ballet|8,000|8,000 | www.scottishballet.co.uk|| |Trades House of Glasgow
:
Appentice award|1,000|0|www .tradeshouse.org.uk| |Venture Scotland|lo|8,000]|www.venturescotland.org.uk| |RoyalScottishNational|||www.rsno.org.uk/| Page 6