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This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

APPENDIX 1 oscr._ Period start date Period end date Mon Year 2￿3 Da Mon Year 12 2022 Off￿e of the Scottish Charity Regulator Reference and administration details Charity name Othw namos charlty Is known Stewart MacPhail Memorial Trusl ISCIO) Registered charfty numbor Charlty's prlnclpal addrnss SC048983 Rowan Tree Cottag8 Taybridge Terra Aberfeldy Perthshire Postcodo PH152BS Name5 01 the ¢harlty trustees on date of approval of Trustees. Annual Report D*t•8 aet•d If President VI￿ Presidenvseuetary Treasurer 10 11 12 13 14 15 171 18

APPENDIX 1 Reference and administration details Namos of all other charlty truste￿ durww the pgriod, rf any, (for example, th08e who re81gned part way through the flnanclal perlod) Slructure, governancè and management Type of governlng document The Trust is governed by its constitution. Trusteg roGwltment and appolntsnent Trustees are assumed uThler the lernis of the Gonskn'tution and remain In Offi￿ indefinitely. Where there is a requirement for new trustees, these would be identrfied and appoint￿ by remaining trustees. A new trustee would recewe copies of previous yearfs aGGounts, a copy of the founding document and a copy of Ihe bo0￿et Guidance for Charity Trust8es prcduc8d by the OSCR. Thè existing truste95 receive training as Is nf¢egsary. Thè numbèr of trustx shall rol bg less than eight al any time. Objectives and activities Charltabl8 purpos The objects of the Assoclalon are to provFde money. food, Invalld f￿￿$ fuel. clolhlng and other necessitle$, attenkn'ons and comforts, not falling within the wJpe of suth provisions as are rwuired to be made by the l(Kal health authority in t￿ ￿￿lIment of ils duties under the National Health servi￿ (Scolland) Act 1947, for Ihe sick and aged and necessitous pwsons nomially resident in the district of Kenmore, and the benafils shall be provided by such methods as the Committee, in its sole discretion, may think besl. SLxnmary of the maln actlvhles In re￿On to these Ob￿Cts The provision of money. fo(KJ, invalid foods, fuel, dothing and other n￿eSsIt1es, attentions and comforts for the sick and aged arKI necessitous p¥sons nomially reSKlent in the di5tricl of Kenmore.

APPENDIX 1 Achievements and performance Summary of the maln achlevements of Total income for the year from donations and fund raisiTrJ amounld to the charity durlng the ffinancial perfod £1.116.40. During the year logs were delivered to 7 hou69hold$. Fc￿d a￿1 supermarket gifts wwe gi￿ lo elderly residents al Christma$ 2022. Three ladies wer8 gven fl¢)wers Ihrwghwithe year. Financial review Brièf sLthm8nt of the charity's poli¢y The trustees are of the opinion that there are sufficlent revenue funds to on reBèr¥ès enable the princip81 objects of the charity to Gontinue to be met.

Dotails of any defiGIt Whilst there was a small Ov￿311 deficit for the pwiod there is Sufficient cash rewves lo support the expenditure during the period. Donat•d facilith8 and 8•rvlc•B {If any) NIA APPENDIX 1 Other optional information No rernunerat￿n or expenses were paid to any of the trustees. The ￿OUnts for the year end￿j 30 November 2023 have been prepared on a ￿sh re￿ipts and payment basis. The counts for the year ended 30 November 2022 were prepared on an accrua￿ basis. There is no change io the results for the year ended 30 November 2022 restating them on a cash receipts and paym￿1 basis. The change in ac￿ntIng p)Ilcy Is permi1￿1 under the terms of the Trust conslitution and was approved by the Trustees at the AGM on 20 February 2024. Declaration Tho trustsos deGlarè that they have approved Ihe trustees, report above. 8igned M behalf of tho ¢harity'$ trustefrs

Slgn41urolsl Full nam•lsl Posltlon1o.g. Chalrl Dale os- OS- 20zLv L)I/03 J IOL

Firefox abont.'blank Th• gI¥•rt M￿￿11 m•M￿￿1T1¥￿t{Sao bxomo ènd Expehdkure Ac¢wDt FortheYe21 Endo& 30 f+Jvembw 2023 Donatlon5 Fk'nd r4Lsh¥ 916 4LO Totals ui6 510 Fwd raisth eynse9 7J8 Chrlstmas Fh)weT siaknery IS48 J93 ir 1,205 &JvplwlDelkttlftryur Addsurp&ts blf I Pec Yotsls 188) 118941 IL461 8.567 8.479 ¢hat80 M¢)y 2023 £ 8.507 4th #1 567 TbeseaLtou¢KS bb¥e bee prep8redyna r$h wdptsand p8wnetst b451s Thp accovnts +iTrrthEyear ended ￿ Ncvfrnber20J were prcparotlDn3TrKCLKHL4ba￿5. Th¥r• iÈry)¢hanytote 1¢5th ftsr th)T•r¢nid 3DNts1M￿r 2022 r•st•tirt8 thtm4Tha Ncpts•nd pavmetbo. Thechyeln accojttilng PDlkyw4sw7deredar¢ oprxts¥ed by IheTrustee5 atth2 Atsvw J>FdJnMry2024 lofl 0110312024. 17.. ia

Independent EI￿ADer.8 Report to the Trustees of Tbe Stewart MaePhail Memorial Trust (SCIO) I r¢port on th¢ a¢counts of the clwity for the year ended 30 November 2023. Respetlive responyibilities of trustKs and examiner Th¢ ¢Ewity's trustees are responsible foI the preparation of the accounts in accordance with th¢ t¢nns of th¢ Charilies and Tn]stee Investment (Scotlat)d) Act 2005 and the Chatitics Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 20[￿ Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (¢) of the Act and to state whether particular matters have come to my attention. Ba515 of independent examiD¢r's Jtstement My examination is carried out in accordance with Regulation I l of th¢ 2006 Accow Regulations. An examAnation includes a review of the accounting records k¢pt by th¢ charity aud a comparison of the a¢counLs presenied with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Irustees concerning any such matters. The procedures und¢rtak¢n do not provide all th¢ cvidence that would be required in an audil and ¢oJJs¢quently I do not express an audit opinion on the view giv¢n by the accounts. Independent examiner's statement trt the course of my examinatio￿ no matter h&s come to my attention l. Nvhich gives rne reasonable cause to believe tbat in any materi&] reS￿l the requirements to keep ￿COunting records in accordance with Section 44(1) (a) of the 2(M)5 Act and Regul&ion 4 of the 21X)6 Accounts Regulations and to p￿part accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have tsot been meL or 2. to which, in my Opinio￿ attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date.. 23 February 2024