Cascade Institute
Charity No: SC047065
Incorne and Ex
for the Year Endin
enditure Account
30Se
tember 2024
Middleton & Rose LLP
Coupar Angus Buslness Centre
8 Union Street
Coupar Angus
PH13 9AE

Cascade Institute
Charity No: SC047065
Income and Expenditure Account for the Year Ending
30 September 2024
2024
2023
Income
Donations
Perth & Kinross Council
Hodge Solicitors
Zero Waste Scotland
M Gallagher
Anonymous
41J).
130.
1716.
180.CX)
2501.18
3211.18
1915.
4011
Outlays
Donation to Scottish Air Ambulance
Insurance
Telephone & Broadband
Heat & Light
Equipment
Computer Software
Administration
2CM).
797.08
332.63
1749.86
251 17
675.99
o.(X) 4006.
668.59
230.54
1194.90
637.15
80.(M)
2811.18
Net Surplus
4(X).Crf)

Cascade Institute
Charity No: SC047065
Reconciliation of funds held at 30 September 2024
2024
2023
Bank Account
Balance brought fonvard
Lodged in Year
4.34
4011.07
4011.07
41X)6.73
Drawn
Closing Balance
404.34
4.34
Cash Account
Balance brought forwèrd
Lodged in Year
653.66
2811.18
653.66
3464.84
2811.18
653.66
653.66
Drawn
Closing Balance
653.66
SIGNED BY:

3714) I HJIVd

QUEENSFERRY HARBOUR TRUST
REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR E140ED 31 DECEA48EA 2024

QUEÉN5FERRY HARBOUR TRUST REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
5Cm6
Report of the Trustees intludin8 legal and administrative infomiation 1- 2
Independent Exarniner's Report to the Trustees
Statement of Financi31 Acti¥ities
Balance Sheet
Notes to the FKwKial 510tery￿*t5

QUEENSFERRY PFAR80UR TRUST TRUSTEES. REPORT
FOR THE.YEAR ENDED 31 DECEMBER 2024
The Trustee5 are pleased lo present their Re￿rt together wjth the unaudited financial statements. ()f the
I'harity fi)r the yedr ended 3 1 DeLTmher 2024. The Financial StatL'menL% have l)een prLpdfL.d in aLL￿rdan
wilh tho accouiilin2 policic's sel out i)n page 6 and compty with the Charity's CoiTrstitutinn. the Chiirities
Accounts (kotlandl ReEulation$ 2006 and the Siaternent of Recommended Prarti¢c'. knounting and
Reportingby Lharities 2005.
Reference and Administraliw Information
Scottish Charity Number: SC033687
8ankers: Virgin Money. 83 George SireeL Edinburgh EF12 3ES
If￿ EX•Mtt￿: Mrj. S. Harl. 3 Wester Dalmery CottègVJ, Dalmery. 5rnJth Queenjlery, EH30 9
Trustees
The Charlty is admlnistered by the Tru5tee5. The fohowing pers1)ns have 5eNed a5 Tru51ee5 during the year
51ncp the ye3r pnd.
and
ObJectl¥es
The objectNes ol the Chority are to promote the benefit of Queensfefry and the public at large by the preser¥a
Struiture. Governanc¢ and Mana8èment
The Charity 15 an unincorporated Trust. estab15shed by è Deed of Trust executed on 14 Cktobef 21x12
The Charity is Sugeryised by the Tiustees. Due to the lack ol fundirva fiom l)ty ol Ed•nl>ur&h Council the Trust
noi bppn ablp To proceed wlrh Its Slafed oblectlves. The Trustees are howevgr confldenf that tunds wlll bec
available In the future and that the project io restore the Harbour can be completed In the luture.
The Trustees have assessed the major risks to whlch the Charity is exposed, In partlcular those relating to
he
operation5 and finances of the Charity, and are satisfied that Systems are in plaie tu mitigate the Ch3rity'5 exposure
to the major risks.
Revlew ol Actlvltles and Athlevefflents
Pa8

QUEENSFERRY HARBOUR TRUST TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEM8ER 2024
Page

Total assÈts1èss Ilablllrles of £1,649 were carrled foTh¥ard to meet thè alms and plans ot the Charlty as descrl
this Repon antt in the notes. In the oplnfjon of the Trustees, thls level of restTves 15 sufficlent glven th* lutur
flow5 expectèd to arise.
dln
cash
In¥e5tment Poficy
The TNst Deed enwwers the Tntstres to invest any surpltss tunds ifi suth investments as may be rnnsi
appropriate.
red
In view of the continuing very low level of interest rates all the charitrfs funds were held on Current account
the barth and the Trustees are satrsfied that amuurt of Hrterest foregone as a result of thi.s poltry
immaterial.
ith
was
Rolat•d Partl•s
TheFe we t*lth related parties.
statement of Tru5tees' Responslblutles
any
time the financial position of the Charity and enable them to ensuTe that the financial statements, which thov are
responsible for preparin8, comply wth the Chafities Accounts {Sco￿and) Rtgulations 2(K16 and the terrns oflthe
Chdrity's Foundin8 Oeed. The applicable law also 5et5 Out ¢he Tiustees, cesponsibilitie5 for the preparation
nd
content ol the Trustee5' Annual Repon.
The Trustees are also responsible for safeguarding the assets ol the Charity and hence tskln8 reasonable step
the prevention and detethon ol Iravd and other irregulaiities.
for
Appi nVf.d by thp TriJ%lfiPi< siEnrd r)n their hvhfilf by
15 January 2026
Pag

I report on the accounts of Ihe Chartty for the year ended 31 December 2024 whlch are set out on p3ges 3 to 5
The Charity's Trustees are responsible for the p￿paratIOn of the accounts in accordance wtth the terms ol the
Charities and Trustee Investrnent (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Re8ulations 2tM)6. ' The
Charity'5 Trustees consider that the audit requirement of Re8ulathon Iollllal to Ic} of the Accounts Re8ulath'ons
does not appty. It Is my responsibility to examsne and re4MXt on the accounts under section 44llllcl of the Acfand
to State vthèther partitu13f matters have come to my attention.
This Report Is made to the Jrustees. as a body, in accordance with the terms of my engagement. My wo
been urtdertalrEn so that I myht State to the T￿￿te￿5 it￿Se matter5 1 am required tc 5t3te to them i
Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law. I do not
or assume responsibility to anyone othe¥ than the Trust and the Tru5tee5 for my work of for this report.
has
ept
My examlnatlon Is corrled out In accordance wlth Re8ulatlon 11 of the Ch3fftles Accounts lkntlandl Ile8ulat
2W6. An examlnation includes a revlew of the accountlng records kept by the Chariry and a comparison of
aLTDuT￿ Prpsert￿l with those recurd5. ft 0150 indude5 L￿n5￿eratIon ol any unu5wal rtems ￿ di5tlD5ures in
accou{￿, and seeki$￿ explanat￿n5 trom the Trust￿ concerning an¥ stJch mattef5. The pnxefbjres undert2ked do
not provide all the evsdence that would be required in an audit. and consequently I do not expre55 an audit opid.on
on the View given by the accounts.
ns
In the Course of my examination no marter has come to my attention:
To keep accountin8 rtcords in accofdanie wrih Sertitin 44 11 >lèl of the ?(%￿ Ad and Re8ulation 4 01
2LN)6 Accounts Regulations, ènd
TD pr2parE accouTrts which accord with the accounting rec<￿5 and ci)mply with gEEulation 8 of the 2
Accounts Re8ulations have ftot been meL 01
2. To which. my oplnion. attention should be drawn in Ofdef to enable a proper under5tandin8 of the accounts
be reached.
to
auEENSFERRY HARBOUR TRusr
Page

STATEMENT OF FIT4ANCIAi ArnvmES
FOR THE YEAR ENDED 31 DECEMBER 2024
There no activity thJrin8 the year or the pre¥TOUS year.
Pa

QUEENSFERRY HARPOUR TRusr
BAiANCÉ SHEET
AS AT 31 DEC£M8ER 2024
2&23
Vw8in Money . Cu￿e1rt ArcDunt
Net Current A55ef5
Total assets less current liabilities
1.649
1,649
Represented bv:
Unrestricted fur￿5
1.649
I,fA9
1,619
Total (thaTity fvnd5
1,649
1.649
1,649
Apwoved by Trustees on IS January 2026
Pag

QUEENSFERRY HARBOUR TRU
NOTES TO THE FINANCIAL STATEMENTS
For¢ THE YEAIt EfiDED 31 DECEM8Elf 2024
l. Accountln¢ Pollcle5
al Basis ol accountift8
The financial stAtements been prepared under the historical cost con¥ention and in accordance
applicable accounting 5tandard5, the Charities Accounts (Scotlandl Re8ulatitin5 2006 and Accountin8
Reporting by Charities.. Statement of Recommended Practice ISO RPI 2005.
and
b} Taxatio
Chafltable statu$ for tax PUfP05es was obtained from the Inland Revenue and no provision has been mad
payment of taxation In the Ilnancial 5tatement5. PrO￿510n ha5 not been made for recovery of Income T
none has been sulfEred.
for
xas
¢1 Cash flow 5t6ternent
The Charity is entitled to the exemptlons available in the Charities Accounts (Scotlandl Regulatlon$ 2W6 a
therefore not requlred to prepare a C3sh Flow Statement.
d is
dl Incomin8 TrSDUrte5
Incoming resources are recognised when there Is entitlemonL certainty of receipt and the amount ca
measured with sutticient reliability.
be
el Resources expended
Expenditure is feco8nised when a li¥bility is tncL*rred ènd includes Value Added Tèx T￿tch is irrecoverth.
2. Trustees, Remuner•tl¢)n •nd Expenses
The Tru%tees received no remuneration or reimbursement of expen5e.s durtni the yeaf12023 none).
3. Commltrnents and Contln8•nt Uabllltl
Thère were no commiiments at the year4nd12023 ntsnel.
The Trustee5 are not aware of any contingent liabilitie5.
Pa8