RTr-C.ISTERED CHARI'I'Y NUMBEI R: SC04i695 Report oltkncTrustecs and Un8udited Financial Statements lor the Year Ended 31 March 2026 (or Maurice & Nicola Taylor Charitable Trust StcvcThson & Kyles Chartcrcd Accoutllants 25 Sandyford Place Glasgow G3 7NG
Maurice &. Nicola'fll)'IDr CharitAI)Ir Tntst Contenls ofthe fimatscial St¥Étemenls for the Year Ended 31 .Trlarcb 2026 Refcrcncc ad Administrativ¢ D¢tsils Report ofthe Trnstees Independent Examiner's Report Stgterncnt ofFinanti21 Activities Balattee Sbeet Cash FloTrv Statetnellt Notes to the Cash Floiy St#ttmeDt Notes to the FIRaNcial Statemeuts 9 to 14 Detailed Statement of Financial AetiYitie5 15
i aurice & Ni¢012 Tarfor Charitable Trust Rcfej'ence and Adniinistrativc D¢tdi15 fvr tlic I'Lyr Elldcd 31 NqaR£li 2026 TRUSTEES Nicola Joan Taylor Beal maun.ce Vinc¢ni Taylor PRINCIPAL ADDRESS Vicloria Chambcr 3rd Ftixjr 142 We5( Nile Str GLASGOW GI 2RH REGISTERED CHAEUTY NUMBER SC04i695 INDEPENDENT EXAMINER Skvenson & Kyles 25 Sandyford Place Glasgow G3 7NG Page I
Igurree & Nicola Tavlor Charitable Triist
Report of the Trnstee5
for the Year F.ndLd 31 Marclt 2026
Tjic Iruslecs prcscnl thcir rcrth ivith the financial s(atcmenls of the charily for year ended
31 MaTdi 2026. The truslecs hivc adopled tk provisions of A¢countiiig and Rc[liN1¥ by Cliai'iiie5.'
Sia(emeni of Recommended Praclicc applicablc io charilies pffpring ihcir xcounts in c1ccoidan¢c willi ihe
Financial Rcporting SÉandard applicable in the UK and Republic of Itcland (FRS 102) (effecti l January
2019)_
OBJC4 CTIVLI S AND ACTIvifIES
Objectives aln)s
Thc objecliyos and aims of the TnL aTE for ihc IrI[ ol I1 piiblic ift Scotland to support PlOjCCts itl the
areas of d)e adv8rtcment ofreligion. the advancemertt of health and the advaTement of ihe arts. hei'itage.
ciilture or 5ciencg.
GrantmdikiNg
The tSleeS consÈdei iequcsts for SUP fv proieas whtch arc in 3ccordance wilh the objcctives of I
trusi. The ITuslees rnay
Maurice & Nicola I'4¥10r LIrItable l-ru5l RLPOrt ofthe Trust¢es for 11)e I'e#i" Elided 31 March 2026 Ai?provcd by orde4 of board ofirLksiecson 5 Augyst ?026 and si¥ned on its bchalf by.. Nicol<i Joaa Taylor Beal- Tws Page 3
Independent EIArniNer's Report to the Trustees of Mauricc & Nirola Tavlor Ch#rilablc Tnjst l ftport on ihe accounts for the yL LdL 31 Marcli J? 26.4cl oul on ge$ fLipC 10 fourteeji. Respettii'e rL'.sponsibilities of truslees #nd examiLy The chatiLrfs ITUStees are restonsible for prcpardlion Ol-d a¢cowiL% in accordance ivith Ihe Lerms of Ihc Clur]IILS Bnd Trnslce Inve51menl {sl2[1d) Act 21M)5 a1 (he ClnI1&% Acci)uDlg (Scotland) Regulalions ?006 ILS ainendcd). Tlic chariLy& trustees ¢otsider thai the audti rcquiretr£nl of Regulalion 10(IMal to 1¢) of (]ie Accounts Regulations does not apply. It is my res[l81b]ll(Y lo examine thc accoiints Bs Ttquircd under Section 44(IXc) of ihe Act and to state wh¢therparticulai nkA(lers have come lo my altCEJIiorn Basis ofthe independent ex2miner's report My examiiialion was catried oiit in accordancc wilh Regulation I l of the Charilies ACcoAlS (Scoilundl Reoulation% 2006. An examination itKllldes a rcvicw of Ihe accounling [OrdS kepl by ilie cliarily and a comparison of the accounts prowllcd with those records. li also Èneludcs eonsithrdti0i1 of aiiy unu%ual iierns or di10St1S in the £ic¢ouTrts, and scekinE explanaiiorfj frotn you as Itusiees concerning any such mallers. Th¢ prnccdures iLndeEtsken do not providc all ihc c14the thai iyould Ulted in aD audi4 consequently I do noi exp an audit opinion on the view given by the ac¢ouDts. Jndependent examiner's statement In connection iviih my examination, no matler has comc to Tny aiienlion: {]) which gives me rea50nablc ca* lo itlieve ihaL in any matertal les]CL requirements lo keep accowjtitjg reeotds tn accothrKe with Se1{ 44IIXa) of 21M)5 Acl and Regulation 4 of thc 2006 Accounts RegulatiODS' at to prq)arc accounts ivhtch accord wtth thc accounting I(rdS aNJ to comply w'ith Regulalion 8 of the 2006 Accounts Regul10n$ havc noi been met. or (2) io which, in my Opinio attention should be drawn in older th enable a proper UndetandIng of Ihe accoynts lo k Ad)ed. Douglas Marshall C.A_ Tlic Insiilutc of Chartered Accountants of Scodand Stevellson & Kyles Chartered Accountanis 25 Sandyford PIKe Glasgow G3 7NG 5 August 2026 Page 4
Mauricc & Nicola Tdl5'lor Cliaritable Tru&rt SÉalemeiit olFinancial Actiiffitie5 for tlie tar Trthdcd 31 Adarch 20?6 2026 UiTrresiricted rund 2025 Tolal fimds No INCOhlE AND ENDOWMENfs FROM Dui)Ciliotl und le¥<tcitS 53,750 6,250 LXPLNDITUllk ON Charitable uetil'lties CliaTilable donations 42.779 24,)60 Other 1,623 960 Total 44,402 25,)20 NET INCOfvIEI(EXPENDrruRE) 9,348 {192701 RF.COI%CILIATION OF fuNDS Total fiEnds brollglil foThYard 17,642 36.912 TOTAL FLJTrlDS CARRIED FORWARD 26,990 17.642 The no*s fom) part of th¢5e fujanciai &atements Pagc 5
Maurice & iyicolg Tdvlor Cbaritablc Ti'u5t Ba11d nce Slieet 31 Imarch 2026 2026 Unreslriclcd fuiid 2025 Total funds NotCS CUR1 NT ASSETS DebiiJr.% Caqh at bank 24.500 2.490 13,7iO 3.892 26,990 17,642 I ET CURRII NT A&sErs 26.9 17.642 TOTAL ASSETS LFSS CURREivr LIABILITIES 26.990 7,642 NET ASSETS 26,990 17.642 FUNDS Unieslr5Cted funds 26.990 17.642 TOTAL FUNDS 26.990 17.642 The financial statements were approved by thc Board of TnLStee$ 2nd authorised for issue on 5 Augus( 2026 and wo[¢ signed on its behalf by. Nicola Joart Taylor Beal- Tntstee The now fomi partof th2se financÈ21 s&iemenls Page 6
Mauricc & Nicola Ta)4or Cliaritable Trust Cash Floiv StJtL&mtnl ror thc Year Elided 31 Mh arch 21126 2026 2025 Note5 C&sh tloi%'s frotn tsperatine 2¢tivitie5 Ciisl) guiciaLed from oJKra(ions IX P£iid 9J48 {10.750) (192701 11.2501 Nei c&5h used operatino aciiviti 11,402) (20.i201 Cliange in Mli and casb equii'alents ill tIIL r¢portiiig period C2sli and caslj LquÉvalLDts ¥t tbe be&rinniMg of the rtporting period (1,402) 120,520} 3.892 24.412 Ca?ih rasli equivalents at tlie eRd of the rLPOrting period 1490 3,892 The not¢5 forw part of these financial ststenKt Page 7
hqaurice & Ni¢ola Tgylor ChAritable I'ru5t Notes to the Cash Trloii. Stutemenl for the YeAI Ended 31 March 2026 RECONCILIATION OF Nrf INCOMEI(EXPENDITURE}'I'O N.1. CA.SH FLOW FROM OPERATING AcfiviTIES 2026 2025 Net incomel{expeDditure) for the reporting pertod (as per the Statement of Financial Aetivities) Adjustments for. 9.348 (19,270) Nel cash provided byl(uscd in) operations 9,348 (19 ?701 ANALYSIS OF CHANCES IN NET FUNDS Ai 1.4.25 C&sh floiv Ai 31.3.26 Nct C2sb Cash ai bank 3.892 {1.402) 2.490 3.892 {1,402) 2.490 Total 3.892 (1,402) 2,490 The no(&£ forni port of these financial
Maurice & Nicgla Taylor Chai'itable Trust Notes to thc FRDancial StatcmeDts for tlic I'ur Ended 31 Mattli 2026 ACCOUh'TING POLICI&S Basis ofpreparing the finallcial statements Tl)c fuJai)cial 513lcnts of tl)c tharity, which is a public ner]I enlily undcr FRS 102, have been pretiared in accordance w'ith d)c Chariiics SORP (FRS 102) 'Accounling and Rcporting b}, Charilie$.' Sialeineni of Rttommended Prdciicc applicablc lo thartiies pffparing their accounLS in accordancc Wiil) Ihe Fiiian¢ial RcportÉng Siandard appliczblc in thc UK knd Rcpublic of Ireland IA.'RS 102) (cffcclive l January 2019)., FinancÈal Repo1]g S[d 102 The Financial Reportin¥ Swidai'd applicablc in t]]c UK aTbd Republic of Iw1a. and the ClwriLies and Trustcc Invo%lment Iscotland) Act 2005. The finaThcial atcrn¢nts havc in ptqMrYd under the historical ¢osL convcnlion. Incomc All income is recognised in ihc Stsiemcnl of Fin¥ucial Activities once tIK diarity has enlitlement to Il)c funds, iÉ is Probable Ihai ihe income will be ¢¢iVed and tbe amounltan Tneasured rcliably. Eipeiiditure Liabilities are recognised as eX[Killre as on a5 tIKrc is a legal oi. CO8¢llve obligation L0mMiln8 charily to thal Lxpendiiure. it is probable thai a Iran5fcr of economic b¢Refits will be Icquircd in 5etilLment and the amounl of the obligation can bc rcliably. Expendiliire is accou11d lor on an c[Ual$ basis and has IeD cJ&&%]fied WKlei headings thai ag8r¢gate all cost relaiefi io ulegory. Where costs cannot bc direcdy aitiibuted particular hcadings they have been allocaL¢d io activitics on a IASiS consistcnl witll the use of re5¢)urce5. Grats offered subjeel to condili(w ivhich havc not the year ¢nd date are noied as a commilmcnt but not aectued as cxp¢ndiiurc. Taxation The chaiily is exempi from lax on its charitsble activitie& FuRd accounting Unrc5triCted funds c•n k used in aCcOrdae with ¢lribIe obFciiv¢s ai the diStI1)n of the ttust¢&s. Rcslricied funds can only be used for pxrticuiar restricted purp)ses within the objects of the charity. Restrictio arise when SFrfifjed by thc donor or when fimds are raised for paTlicuiar rcsiricied piirp05&8. Page 9 conlitkued...
Maurice & Nicola Tavlor Charitsble Trust Notos to the FIDaneial Statemcnts- continuLxI for the Year Ended 31 Marclj 2026 CHARI'fABLE AcfiviTIES cO[S Granl fiMdingF of aciivities Ise¢ note 3) Charitable doNtLons 42.779 CRANTS PAYABLE 2026 2025 Charitable donaiions 42.779 24.560 The total gfants paid to lnslitut)M dtsring thc year w&s&s follo. 2026 2025 Outtv&d Bound Trusi RSNO 15,000 1000 100 2,274 6,700 C2AcerResearch Other donations Maggre Centre Reverse Relt Action Medical Rcsrarth Hospilality Action St Aloysius College Bealson ChÈrity Swttish Jcwish Herit2se Centrc Action Medical Rewch Bencdeiti Foundaiion Princes Trust Strat¢lyde Development Fund The King'5 Trust 600 1.560 300 200 4tM) 7.000 5,000 5,000 3.000 2(X) 1,500 151)0 1505 42,779 24.560 Page 10 continucd..
auricc &. Nicola Taylor Charitsble Trust Note5 to the Fin2nciJI St#temeDts- eontinyed for the Ended 31 Martli 2026 I'IIUS'l'Eb.S' REMUNEIiATION AND BENEFrrs TberL" IVLR no tnJsLcos' lU¢[aLl0n or 01h Ixneftts fot the year )( 31 March 2026 nor for Ilie year e]ed 31 March 2025. Trustl, LXPLnts Tl)ere ivere trusted eXnseS paid for the year cJNkd 31 March 2026 nor for thc year cixkd 31 Marcli 2025. COTrIPARATIVES FOR THE sfA'I'EMENf OF Fif4ANCJAL AcfivITIES Untestricied fujid INCOIMI AND ENDOWMENfs FROM Donuions and legaci¢5 6,250 EXPENDITURE ON Cliaritable theiivities ChaTitable donations 24,560 Other 960 Total 25,520 NET INCOMEI(EXPENDITURE) (19.2701 RE4CONCJLIATJON OF FUNDS Total funds brought fonvard 36.912 TOTAL FiJNDS CARRIED FORWARD 17.642 Pagell con(inucd...
MAurice & Nleola Tarfor Chgritgble Trnst NotCS to the Finineial St2temcDts- continueil for the Yr ENdcd 31 M#rch 2026 DEBTORS: AMOUNfs FALLING DUE wrrHIN ONE YEAR 2026 2025 Tax 24,5(N) 13.750 MOVEMEprr IN FUNDS Nel nx)v¢ment in funds Ai 31.3.26 At 1_4.25 Unrestricted fun(Ls General Fllt 17.642 9.348 26.990 TOTAL FUNDS 17.642 9,348 26.990 Nci movetneni in funds. included in thc atM)ve are as follows Incoming Resoutrcs Movement reK)urces expEndcd in funds Unre51ricted Gencrdl fund 53.750 (44,402) 9.348 TOTAL FUNDS 53,750 (44.402) 9J48 Comp*rative5 for movement in Net movement in futmjs AL 31.3.25 At 1.4.24 Unrestrirted funds Generdl fund 36.912 (19270) 17,642 TOTAL FUNDS 36,912 (19270) 17.642 Page 12 conlinued...
aurice & f4ico12'fa)'lor Cliaritable TTUSt Notcs to the Financial St4tctTrents- continual ror the l'ear EndLxI 31 Imarch 2026 IOIIEMF.NI' IN FUNDS- coDtinued Compardtive ncl lDovcrncL in fuThls. ]lud¢d in thc abovc arc s follows: tttoming RLSO¢Jtce5 Mm'einenl expended in Funds Unreslricted fui)ds GcnLr&l fund 6250 {25,520) 119.270) TOTAL FUNDS 6,2iO (25.5201 {19,270) A current year 12 nioDths and prior year 12 months positloll Is &s folloiv& Net movement inn AL 31.3.26 Ai 1.424 Unrtstrietcd funds Gcneral fid 36.912 (9.922) 26,990 TOTAL FUNDS 36,912 (9.922) 26.990 A curreni year 12 months and wior year 12 Mon combine4J net movcnicnl in fund& included in the above *e as follows: Incorning Re50uw Movemeni OU[G euynded in funds Unrcstricted funits GeJ12ral [Ld (69,922) (9.9221 TOTAL FUNDS (69.922) (9,922) Page13 (J)nlinucd...
Mauriee & NicoIA Ta)'lor ChoritllbIe Trust Notcs to the FIRld ncial StstemeRts- continued for the Year Emded 31 March 2026 RELAI'ED PARTY DISCLOSURLS Thc chariiablc trwt r¢xeived th)nations of £53.750 {2015 - £6,250) ftom Nicots faylor13e&l, Éw8lce. Pagc 14
Mauri¢e & &Ni£ola Taylor ClIAiut3ble Detsiled Sid1tlen6 of Trinancial Activities foi" tlie Ys)r 31 Marcli 2026 2026 2D25 II¥JCOIqE AND ENDOWMENTS Donations and Icgll¢ics Doiialions Ciifi aid 43,(XK> 10,750 5,(K)O 1.250 53.750 6,250 Total ÉncomÉn¥ re50urco 53,750 6.?50 EXPENDITURE Cliari¢ablc actii'itiLS Gran15 10 instiiuiions 42.779 24,560 Support costs Financc Bank- charges Goi'ei-nance costs Accountancy and lenal fec5 1,620 960 Tolal re5(MJrce5 expended 44,402 25,520 Net incomel(exp¢ndtstu*e) 9.348 (19,270) This page noi forni part of the slJtulory staiements Page 15