## The Cuthbert-MacLean Foundation Charity Number SC046507 ## **Annul Statement from the Chair** Yet again applications to the Foundation were few during this period. Of those who did apply the reason for their application is similar to recent years, where charitable organisations both large and small are struggling with day-to-day running costs. It has been difficult to turn down such applications, but the Foundation is small and targets either projects or equipment, especially now that it is moving to the final stages. This year only one application was successful and that was to local event the Perth and Kinross Science Festival (Light Show) which was a huge success. Trustees took advantage of the positive move in interest rates to move cash from Current to Deposit to take advantage of more generous rates available there. Once again Trustees hope that next Report will show successful applications and comment on their success. Chair of Trustees ¦ e: trustees@c-mfoundation.org.uk ¦ w: www.c-mfoundation.org.uk 14.03 APPENDIX 3 OSCR kollBh tharity ReguL3tor Inde endent examiner's re ort on the accounts Report to the Ch8rtty n￿Tr8 trusteeslmembers of The Cuthbert-MacLean Foundation Registered charity SC046507 number On the accounts of the charity for the peri￿J Peri￿1 start date Period end date Mmth Jut Ye8r 01 2022 to 2023 Set out on pages I￿￿¥jiX 2 LYt501adL*t￿n￿ shEetsl Respective The charity's trustees are responsitrAe for the preparation ofthe accounts in accordance responsibilities of wfth the temis of the Charibes and Trustee Investsment (Scotland) 2005 Act and the trustees and examiner Charityès Accounts {Swtiandl Regulations 2006. The charity trustees consider that the audit requirement of RegUlat￿n 10(11 (dl of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 4411) Icl of the Act and to state whether parb.(￿lar matters have wme to my attention. Basis of independent My examinatK)n is carried out in aecordance wrth Regulation 11 of the Chanties examiner's statement Accounts {Seoland) Regulat￿nS 2006. An examination includes a review of the accounting records kept by the tharity and a eomparison of the accounts presented wth those records. It also indudes ts)nsideration of any unusual items or disdosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provitle all the evidence that would be required in an audit and, consequenly, I do not express an audit opinion on the ac￿unts. Independent exarniner's In the course of my examination. no matter has come to my attention statement 1. whith gives me reasonable cause to telieve that in any material respect the requirernents" to keep accounting re￿rdS in ac￿rdanCe with Secti¢￿ 44111 (al ofthe 2005 Ad and Regulation 4 of the 2006 Accounts RegUlat￿nS. and to prepare accounts which accord with the accwnting re¢￿d5 and Comp￿ with Regulation 9 of the 2006 Accounts Regulatk?n5 have not been rt or to which, in my opinhjn, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Signed.. Name.. Relevant professional Chartered Institute of Management Accountant3 ICIMAI qualification{sl or body ￿SOcIate Chartered Management Accountant IACMAI Irf any): CELartered Global Management Accountant (CGM￿l 25.01.2024 Address.. 'P￿aSe de￿te Ihe words in rfllw th) Irts th) ￿. set(*rtth05e [rbatt￿5 whKh have Corr￿ to youraltenb.on on Ihe fdb%Mng page. Classification: Sensitive APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose NOT APFLICABIE Classification: Sensltive Classification= Sensitive APPENDIX 2 oscr nler ow THE CUTHBERT-MacLEAN FOUNDATION SC046507 Ofth of Scottish Gharity Regulator Receipts and payments accounts Period starl date uly Period end date June For the period from 2022 30 to 2023 Section A Statement of receipts and payments Unrestricted funds Expandable endowment funds Pormanent endowment funds Total funds curr8nt perlod Total funds last perlod Restrlcted funds A1 Recelpts Donations 218.64 218.64 Legacies Grants Receipts from fijndraising activities Gross trading receipts Income from inveslrnents other than land and buildings Rents from land & buildings Gross receipts from other charitable activities 10 1,000 1,010 2,010 16.87 16.87 Al Sub total 228.64 1,016.87 1,245.51 A2 Rècolpts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total rotal recelpts 228.64 1,016.87 1,245.51 A3 Paymgnls Exponsos for fundralslng acllvltles Gross tradlng payments Investment management costs Payments rèlatlng dlrectly io charltsblè actlvltlès 1,000 1,000 10 Grant5 and donations 1,000 1,000 500 Gov8rnance costs: Audit l independent examination Preparation of annual accounts Legal costs other 0.00 0.00 A3 Sub total 2,000.00 2,000.00 510 A4 Payments relatlng to asset and Investment movements Purchases of fixed assets Purchase of investments A4 Sub total Total payments 2,000.00 0.00 0.00 0.00 2,000.00 510.00 Net receipts /(payments) -1,771.36 1,016.87 0.00 0.00 -754.49 -509.56 A5 Transfers to l (from) funds Surplus / (deficit) for year -1,771.36 1,016.9 -754.49 -509.56 APPENDIX 2 THE CUTHBERT-MacLEAN FOUNDATION Section B Statement of balances SC046507 Unrestricted nds Permanent endowment funds Restricted funds Expendable endowment funds Total current period Total last period Categories Details to n￿rest £ to noar8st £ to noarast £ to n&arast £ to néarèst £ to n￿r•st £ B1 Cash funds Cash and bank balan￿S at start of year 2,470.67 1,456.64 3,927.31 4,434.05 Surplus I (deficit) shown on re￿IPtS and payments account 1,771.36) 1,016.87 754.491 509.561 Cash and bank balances at end of year 699.31 2,473.51 0.00 0.00 3,172.82 3,924.49 (Agree balances with receipts and payments account{s}I Detalls Fund to whlch agSet bolongs Markot valuatlon Last year to nearest £ to nearest £ B2 Investments Total Fund to whlch •$••1 b•long8 Co•t Ill avallabl•l Curront valuo111 avallabl•l to n•arèst £ Detalls Last y￿r to n•ar•st £ to noar•st £ B3 Other assets Total Detalls Fund lo whlch Ilablllty r•lat•¥ Amount du• Last y•ar to noarost £ to noarest £ B4 Llabllltles Total Detalls Fund to whlch Ilablllty r•lat•J Amount du• 10stlmat•l to n8ar8st £ Last year to noarast £ 85 Contlngent Ilabllltles Total Signed by one or two trustees on behalf of all the trustees Slgnaturo Prlnt Name Datè of approval 0110712023 0110712023 Cuthbert-MacLeanFoundationAccounts.xlsx / Statement of balances December 2007 APPENDIX 2 THE CUTHBERT-MacLEAN FOUNDATION SC046507 Section C Notes to the Accounts C1 Natur8 and purpose of funds (may be stated on analysis of funds worksheets) Indlvldu•l I In¥titutlon Trpe of activity or project supported Number of grants m•d• C2 Grants Grant Institution 0.00 Perth & Kinross Light Science Week Institution 1,000.00 Total 1,000.00 C3a Trustee remunerallon If no remuneralion was paid during the period to any charity trustee or person connected to a trustee cross this t¥)x (otherwise complete sects'on 3bl Authority underwhich paid C3b Trust88 r8mun8rallon - detalls C4a Trustee gxpgnses no expenses were pai section 4bl toanyc anty trustee e peri en cross Is ox erwise comp ete Numbor of tru•t••8 C4b Trustèe èxpènses - dètalls Tranuctlon amount Balance outBtandlng •t Portod •nd (£1 Nature of relationship Nature of transaction C5 Transactlons wlth trustees and connectod persons C6 Other Informatlon Cuthbert-MacLeanFoundationAccounts.xlsx / Notes December 2007 APPENDIX 2 THE CUTHBERT-MacLEAN FOUNDATION SC046507 Additional analysis (1) Analysis of receipts and payments 1 Donations Unrestricted funds Expendable endowment funds Pennanent endowment funds Total current period Restricted funds Total last periiKI Total 218.64 0.00 0.00 0.00 218.64 0.00 Linedata Leaving Pot IMacLeanl 218.64 0.00 218.64 0.00 2 Grants Unrestricted funds Restricted funds Total current period Total last period Total 1,000.00 0.00 1,000.00 0.00 1,000.00 0.00 Grant Transfer to Deposit Account 0.00 0.00 1,000.00 0.00 3 Gross recelpts from other charltable actlvltles Unrestricted funds Restricted funds Expendable endowment funds Pennanent endowment funds Total current period Total last periiKI Bank Interest 16.87 16.87 0.12 Total 16.87 16.87 0.12 4 Payments relating directly to charitable activities Unrestricted funds Expendable endowment funds Pennanent endowment funds Total current period Restricted funds Total last period Total Cuthbert-MacLeanFoundationAccounts.xlsxAdditional notes (1) December 2007 APPENDIX 2 SC046507 Additional analysis (2) -unrestricted Funds 5 Breakdown of unrestricted funds unrestricted fund 1 enter name of nd 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 Founder Donation Funding Total unrestricted Total unrestricted funds fund5 last period Recelpts Donations 218.64 218.64 Legacies Grants Receipts from fundraising activrties Gross trading receipts Income from investments otherthan land and buildings Rents from land & buildings Gross receipts from other chantable actIv￿eS 10.00 10.00 Sub total 228.64 228.64 Recelpts from ass81 & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total receipts 228.64 228.64 Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating diredy to charitable activities Grants and donations 10.00 1,000.00 1,000.00 Governance costs" Audit l independent examinats'on Preparab'on of annual accounts Legal costs 0.00 Sub total 1,000.00 1,000.00 10.00 oss ref error Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments Sub total Total payments 1,000.00 1,000.00 10.00 cross ref error Net receipts / (payments) 771.36 771.36 10.00 Transfers to l {from) funds Surplus / (deficit) for year 771.36 771.36 10.00 cross ref error Nature and purpose of funds Funds are to be allocated as per Trustee instruction to various organisations or individuals. There are no restrictions. Cuthbert-MacLeanFoundationAccounts.xlsxAdditional notes (2) December 2007 APPENDIX 2 THE CUTHBERT-MacLEAN FOUNDATION SC046507 Additional analysis (3) These are restricted to specific GRANT TYPES 6 Breakdown of restricted funds Msc and higher Funding ONLY 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 Total restricted funds last period Recelpts Donations 0.00 0.00 0.00 Legacies Grants 0.00 0.00 Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities 0.00 0.00 16.87 1000 1016.87 0.12 0.00 0.00 Sub total 16.87 1000 1016.87 0.12 0.00 Recelpts from ass8t & Invostment salos Proceeds from sale of fixed assets 0.00 Proceeds from sale of investments 0.00 Sub total 0.00 0.00 0.00 Total receipts 16.87 1000 1016.87 0.12 0.00 Payments Expenses for fundraising activttses Gross trading payments Investment management costs Payments relating directly to charrtable athvities Grants and donations 0.00 0.00 0.00 0.00 0.00 0.00 Governance costs" 0.00 Audit l independent examination Preparab'on of annual accounts Legal costs 0.00 0.00 0.00 0.00 0.00 Sub total 0.00 0.00 0.00 0.00 Payments relating to asset and investmenl movements Purchases of fixed assets Purchase of investments 0.00 0.00 Sub total 0.00 0.00 0.00 0.00 0.00 Total payments 0.00 0.00 0.00 16.87 1000 1016.87 0.12 Transfers to l {from) funds 0.00 Surplus / (deficit) ft¥r year 16.87 1000 1,016.87 0.12 Nature and purpose of funds Each column represents grant funds (Receipts arKI Payments) per funding type as agreed by Trustees at meetings. Cuthbert-MacLeanFoundationAccounts.xlsxAdditional notes (3) December 2007