THE HEINRICH STEINMEYER LEGACY FUND
Stottlsh Charlty: Reglstered number SC 048475
TRUSTEES ANNUAL REPORT
FINANCIAL STATEMENTS
I APRIL 2024 TO 31 MARCH 2025

CONTENTS
FOR THE PERIOD 1ST APRIL 2024 TO 31 MARCH 2025
ST
Page
Charity References and information
Report of the Trustees
Report of the Independent Examiner
Statement of Financial Activities
10
Balance Sheet
11
Notes to the Financial Statements
12-14

REFERENCE AND ADMINISTRATIVE DEfAILS
Name
Heinrich Steinmeyer Legacy Fund
Charlty Number
SC048475
TriJ4tpes
Chair
Vice Chair
Treasurer,
Secretary
Trustee
Trustee
Trustee
Principal and registered address
Cornrie Community Centre
The White Church
Dunira Street
Cornrie
Perthshire
PH6 2U
Bankers
Virgin Money
Inde
end
Colin Crawford Associates Ltd,
53 Turretbank Drive
CRIEFF
PH7 4LW

HEINRICH STEINMEYER LEGACY FUND
REPORT OF THE TRUSTEES
FOR THE PERIOD I" APRIL 2024 TO 31" MARCH 2025
The Trustees present their report with the f inancial statements of the charity for the period f rom 1st
April 2024 to 31 March 2025. The Trustees have adopted the provisions of AccountinE and Reporting..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS 1021
(effective l January 20151.
BACKGROUND AND COMMENCEMENT OF ACTIVITIES
Heinrich Steinmeyer was held as a German prisoner of war in Cultybraggan Camp towards the end of
World War11. He directed in his Will that, after his death, "to express my gratitude to the people of
Scotland for the kindne55 and generosity that I have experienced in Scotland during my
imprisonment of war and hereafter" all his possessions should be sold and that his 'bequest is only
intended for the people of Scotland, elderly people., His Will said that his bequest "shall be given to
the Com rie Development Trust which is a listed charity., In a broadcast BBC interview, Heinrich
Steinmeyer made clear that his bequest was to be used within the Com rie area. He said, 'Everything
l owned will be sold and given to the people of Comrie because the Scots treated me as a human
being.
Heinrich Steinmeyer's wlll left money to Comrle Development Trust ICDTI as a RegSstered Charity in
2017. CDT was effectively the "Executor" and placed the money in a restricted account to be used
for the elderly of Comrie, Initially, the Fund was administered by an Interim Steering Group,
establlshed a5 a subcommittee by CDT. The Heinrich Stelnmeyer Legacy Fund became an
Independent and separate re8iStered charlty as a Scottish Charitable Incorporated Organisatlon
ISCIO) on 20 June 2018, The funds from the legacy transferred from Comrie Development Trust
ICDTI to the Helnrich Steinmeyer Legacy Fund SCIO on the 23 August 2018.
OBJECTIVES AND ACTIVITIES
The purposes of the Helnrlch Steinmeyer Legacy Fund are to provide grant funding to a range of
projects and initiatives which contribute towards the benef it the elderly in Comrie, Perthshire and
that will further its charitable purposes..
al the advancement of health;
bl the relief of those in need by reason of age, ill-health or disability, financial hardship or other,.
cl disadvantage;
dl the advancement of citlzenship or communlty development (including rural or urban
regeneration);
el the advancement of the arts, heritage, culture or science,.
fl the advancement of public participation in sport,.
gl the provision of recreational facilities, and the organisation of recreational activitie5 Wlth the
object of improving the conditions of life for the person for whom facilitie5 or activities are
primarily intended

HEINRICH STEINMEYER LEGACY FUND
REPORT OF THE TRUSTEES
FOR THE PERIOD I" APRIL 2024 TO 31" MARCH 2025
STRUCTURE GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by Its governin8 document, the Constitution of Heinrich Steinmeyer
Legacy Fund SCIO.
Or8anlsatlonal structure
The Helnrlch Stelnmeyer Legacy Fund functions as a single-tier organisation with up to 10 Trustees,
who also constitute the membership of the organis3tion, As Trustees, they are charged with the
general control of the SCIO'S administration through membership of the organisation and the Legacv
Fund Committee. On the Committee they are required to ensure that the SCIO operates in line with
Its charitable purposes and in line with this ConstStutSon through activities such as the scrutiny of
accounts and voting on particular Issues, including Brant decisions.
The Heinrich Steinmeyer Legacy Fund Committee has to maintain a register of members, setting
out the full name and address of each trusteelmember, the date on which he/she was admitted to
membership, and the date on which any person ceased to be a member.
Recrult and appolntment of Trustees
The Committee shall consist of;
Ten Trustee/Members who shall be elected by eligible Comrie people for three-year terms
through elections held at annual public meetings arranged by the Comrie Legacy Com mittee,.
Trustees/Members who may be elected during the year between annual meetings to replace
trustees who have resigned f rom the Comm ittee,. this membership will lapse, and they will
require to stand for election at the next annual meeting to continue in the position of
Trustee/Member;
Up to two additional Members, who may be co-opted by the Committee; co-opted membership
shall lapse before each Legacy Annual Meeting, and co-options may be repeated by the elected
Committee.
The Committee Members shall elect from among themselves a Chair, Vice Chair, Secretary and
Treasurer and any other such office bearers as they may consider appropriate.

HEINRICH STEINMEYER LEGACY FUND
REPORT OF THE TRUSTEES
FOR THE PERIOD I" APRIL 2024, TO 31 MARCH 2025
FINANCIAL MANAGEMENT
Rlsk management
The Trustees have assessed for major risks to which the charity is exposed and are satisfied that
systems are in place to mitigate exposure of any major risks identif led.
Reserves Pollcv
The committee will regularly consider the use of the remaining f unds over the coming years, with
applications assessed by the committee and approved at meetings.
Grantmakln8
The elected Legacy Comm ittee wants to make reasonable f unding decisions to f inance projects,
which are feasible and affordable wlthin the amount available, and in line wlth the 2017 community
survey and the votes on proposals. The Committee will focus on the top 10 sin8le and combined
development5 supported in the community vote. The Committee has also a8reed the criteria to
guide decision5 about grant applications by Comrle organisations. Projects and developments will
requlre to..
involve older people in their planning
deliver benefit to local older people.
be open, available and accessible to all older people in Comrie,, and
be sustainable and available to future generations of older people.
The decision of the Legacy Com mittee is that funding can be considered for:
capital payments to be spent on property, refurbishment, furniture and equipment; and
revenue payments, restricted to start-up costs and time-limited staffing costs,.
Future strategv
The Committee has mana8ed to make grants which has utilised the f ull le8acy left from Mr
Steinmeyer's legacv.
ACHIEVEMENT AND PERFORMANCE
During the financial year the Committee held committee meetings to undertake organisational
duties, review f inances and consider new applications received. The committee supported a number
of new activities by supporting grant applications from community organisations.

HEINRICH STEINMEYER LEGACY FUND
REPORT OF THE TRUSTEES
FOR THE PERIOD I" APRIL 2024 TO 31" MARCH 2025
Grants have been provided or committed to the following organisations to benefit older people in
Comrie..
Comrle Millenium Path
A grant of £20,000 was awarded to the group to cover the cost of the improvements to the path.
Comrie Herlta8e Group
A grant of £7,800 was awarded to the Club in order to purchase heaters for the museum block at
Cultybraggan Camp.
Comrle In Colour
A grant of £4,221 was awarded to the Club in order for improve the War Memorial in Comrie by
redesigning and planting the area of public space while also im provin8 access (particularly for those
with wheelchairs or barrier free 3cces513nd installlng an information board.
FINANCIAL REVIEW
Flnanclal posltlon
On l April 2024 the Legacy Fund had unrestricted funds of £32,042. During the financial year
£32,021 was spent on grants. With other adminlstration costs of £30 and a donation of £9, the f und
has now been fully spent out. No f unds remalns in the funds.

HEINRICH STEINMEYER LEGACY FUND
REPORT OF THE TRUSTEES
FOR THE PERIOD I" APRIL 2024 TO 31 MARCH 2025
STATEMENT OF TRUSTEES RESPDNSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdorn Accounting Standards.
The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotlandl Act 2005,
Charities Accounts {5cotlandl Regulations 2006 las amended) and the provisions of the charities
constitution requires trustees to prepare financial statements for each financial year which gives a
true and fair view of the state of affairs of the charity and of the incoming resources and application
of resources, including income and expenditure. of the charity for that period, In preparin8 those
financial statements, the trustees are required to,,
select suitable accounting policies and then apply consistently;
Observe the rnethods and principles in the Charity SORP,.
make judgements and estlmates that are reasonable and prudent;
state whether applicable accounting 5tandard5 have been followed, Subject to material
departures disclosed and explained in the flnancial slatements;
prepare the financial statements on the going concern basis, unless it 15 appropriate to presume
that the charity will continue its business.
The trustees are responsible for keepin8 proper records which disclose with reasonable accuracy at
any rlrne ihe financlal Posiilon of the charlty, and to enable them to ensure the financial statements
comply with the Charities and Trustees Investment Iscotlandl Act 2005, the Charities Accounts
(Scotlandl Regulations 2006 las amendeo) and the provisions of the charities constltution. They are
also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for
the prevention and detection of Fraud and other irre8ularitie5.
APPROVAL OF REPORT OF THE TRUSTEES
FOR THE PERIOD I" APRIL 2024 TO 31 MARCH 2025
Approved by order of the Board of frustees on
and si8ned on beh
'.hairperson

HEINRICH STEINMEYER LEGACY FUND
REPORT OF THE TRUSTEES
FOR THE PERIOD I" APRIL 2024 TO 31 MARCH 2025
5T
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages
10 to 11.
Respective responsibllltle5 of trustees and examlner
The trustees are responsible for the preparation of the accounts in accordance with the terms of the
Charities and Trustee Investment (Scotlandl Act 10051'the 2005 Act'l and the Charities Accounts
(Scotlandl Regulations 2IX)6 las amended) I'the 2006 Regulations'l. The trustees consider that the
audit requirement of Regulatlon 10111 Idl of the 2006 Regulatlons does not apply. It is mv
responsibility to examine the accounts as required under section 4411) Icl of the 2005 Act and to
state whether particular matter5 have come to my attention.
Basis of Independant exarnlngr's stat•m•nt
My examination is carried out in accordance with regulation 11 of the 2006 Regulation5. An
eKamlnatlon Includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual iterns or
disclosures in the accounts and seeks explanations from the trustees concerning any such rnatters.
The procedures undertaken do not provide all the evidence ihat would be required in an audit, and
consequently I do not express an audit opinion on the view 8iven by the account5.
Independent eJ(amlner's statement
In the course of my eKamination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the requirements..
to keep accountin8 records in accordance with section 44{11 lal of the 2005 Act and
Re8ulation 4 of the 2006 Re8ulation5, ènd
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Regulations have not been met, or
to which. in my opinion, attention should be drawn in order to enable a proper
understandin8 of thè accounts to be reached.
On behalf of
Colin Crawford Associate5 Ltd.
53 Turretbank Drive
CRIEFF
PH7 4LW
Oate.. 8, September 2025

HEINRICH STEINMEYER LEGACY FUND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE PERIOD I" APRIL 2024 TO 31" MARCH 2025
Unrestricted Designated
Fund
funds
Total
2024125
Total
2023124
Notes
Income and endowments from
Donations and legacies
Other Income
Total Income
Expendlture on
Expenditure on raislng funds
Expenditure on Charitable activities
Independent Exam iners Fee
32,051
32,051
11,438
32,051
32,051
11,438
Net expendlture In year
£32,051
£0
£32,051
£11,438
Transfers between funds
Net movement In funds for the year
1£32,0421
£0
(£32,042)
1£11,4381
Reconclllatlon of Funds
Total funds brought forward
32,042
32,042
32,042
Net movement for year las above)
132,0421
132,0421
111,4381
Total funds carrled forward
£0
£0
£0
£32,042
10

HEINRICH STEINMEYER LEGACY FUND
BALANCE SHEET
AS AT 31 MARCH 2025
Notes
Unre5trirted
Fund 2025
Unrestricted
Fund 2024
Flxed assets
Tangible assets
Tota I f ixed assets
Current assets
Cash at Bank
Debtors
Total current a55ets
32,042
32,042
Llabllltles
Creditors,. Amounts fallin8 due within one
vear
Net current assets less current liabilities
32,042
Total assets less current Ilabllltles
32,042
Liabilities f alling due over future years
Net assets
£0
£32,042
The funds of the charlty
Unrestricted Funds
32,042
Total funds
£0
£32,042
li

HEINRICH STEINMEYER LEGACY FUND
NOTES TO THE FINANCIAL STATEMENTS
ST
FOR THE PERIOD I" APRIL 2024 TO 31 MARCH 2025
11 Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in
the preparation of the financial statements are as follows..
al Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 leffective l January 20151- (Charities SORP I FRS 1021, the Fi nancial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
The Steinmeyer Legacy Fund meets the def inition of 3 public benef it entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otherwise stated In
the relevant accounting policy notels).
bl Expendlture recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
comm Stting the Trust to that expenditure, it is probable that settlement will be required, and the
amount of the obligation can be measured reliably.
All expenditure Is accounted f or on an accruals basis.
cl Grants
Grants payable are payments made to thlrd parties In the f urtherance of the charitable objects of
the Trust. In the case of an uncondition31 grant offer this is accrued once the recipient has been
notified of the grant award. The notif ication gives the recipient a reasonable expectation that they
will receive the one-year or multi-year grant. Grant award5 that are subject to the recipient fulfilling
performance conditions are only accrued when it is probable that the condltlons will be met, and the
grant will be paid.
dl Income
Income is recognised when the charity has entitlement to the f unds, any performance conditions
attached to the item Isl of income have been met, it is probable that the income will be received,
and the amount can be measured reliablv.
For legacies, entitlement is taken a5 the earlier of the date on which either.. the charity is aware that
probate has been granted, the estate has been finalised and notification has been made by the
executorlsl to the Trust that a distribution will be made, or when a distribution is received from the
estate. Where legacies have been notified to the charity, or the charity is aware of the granting of
probate, and the criteria for income recognition have not been met, then the leg3cy is a treated as a
contingent asset and disclosed if material.
12

HEINRICH STEINMEYER LEGACY FUND
el Interest receivable
Interest on f unds held on deposit 15 included when receivable and the amount can be measured
reliably by the charity,. this is normally upon notification of the interest paid or payable by the Bank.
fl Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their
discretion to set aside to use for a specific purpose.
21 Income from donatlons and legacles
None.
3) Expendlture on charltable actSvltles
Expenditure is recognised once there Is a legal or constructive obligation to make a payment to a
third party, it is probable that settlement will be required, and the amount of the obligation can be
measured reliably. Expenditure is classified under the following activity headings..
Grant5 to organi5ation5,'
4) Grants
Three grant payments were approved during the flnancial year and recorded within expenditure on
charitable activities. The organisation5 approved and the f unding included were Comrie Millenium
Group1£20,0001, Comrie Heritage Group1£7,8001 and Comrie in Bloom1£4,2211.
5) Cash at bank and Sn hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity of three months or less f rom the date of acquisition or opening of the deposit or similar
ccount. The cash 15 held with Virgin Money, the balance was nil at the end of the f Inancial year.
6} Llabllltles
There are no liabilities.
7} Credltors, followln8 wlth one year
There are no creditors at the 31, March 2025.
81 Independent Examlner Fee
Colin Crawford A5$0Clates Itd. ha5 undertaken the independent examination of the annual accounts.
The company waived their fee for this service for 2024125. The company did not perform any other
Services for the charity during the year.
13

HEINRICH STEINMEYER LEGACY FUND
91 Movernent in Funds
The Heinrich Steinmeyer Legècy Fund ha5 only one fund, the trustee5 have discretion to Use the
funds as they see fit to deliver the objectives of the charity. The net movement in funds, and the
fund balances at 31.3.25 are as follows:
Balance at
1.4,24
Incoming
resources
Resources
expended
Movement
in Funds
Balance at
31.3.25
Unrestricted funds
General Fund
32.042
32,051
132,0421
Designated Funds
Restrlrted Funds
Total Funds
£32,042
£9
£32,051
(£32,042)
£0
10) Trustee3
received £30 to cover expenses she Incurred for the chailty. The £30 covered the
cosis of general expenses
None of the trustees lor any person connected with them) received any remuneration during the
year,
111 Employees
The charity did nol employ any staff during the year,
12) Tanglble Flxed Assets
The charitv does not have any fixed assets.
131 Related partles
14) Donated 8oods, f?cllltles and servlees
The charity, other than the volunteer time 8iven by the trustees, did not recelve any donated
services, 8ood or service5 during the period apart from the Independent examlner.
14