Cameron Charitable Trust Charity no: SC049559 Financial Accounts For the year ended 31 August 2025
Cameron Charitable Trust
(Charity No: SC049559)
Index to Financial Statements
For the year ended 31 August 2025
| General Information | page 1 |
|---|---|
| Report of the Trustees | page 2 |
| Report of the Independent Examiner | page 3 |
| Statement of Financial Activities | page 4 |
| Balance Sheet | page 5 |
| Notes to the Accounts | page 6 |
Cameron Charitable Trust (Charity No: SC049559)
General Information
For the year ended 31 August 2025
Trustees John Archibald John Fairgrieve (appointed 21st May 2025) Stuart Hunter Douglas Jarvis David Ross Address c/o 96 St Andrews Drive Pollokshields Glasgow G41 4RX Independent Isabel Harland Examiners Cloudbreak Accountancy Park Lane House Suite 1/20 47 Board Street Glasgow G40 2QW
Page 1
Cameron Charitable Trust (Charity No: SC049559)
Report of the Trustees For the year ended 31 August 2025
The Trustees of the Society present their Report and Financial Statements for the period ended 31 August 2025.
Reserves Policy
All funds are unrestricted.
Statement of Trustees Responsibilities
Governing Document
The Cameron Charitable Trust was registered as a Charitable Trust on 22nd August 2019, number SC049559, as a charity registered in Scotland and the purposes and administration arrangements are set out in our constitution.
Charitable Purposes
The purposes of the Cameron Charitable Trust are to provide financial support for the advancement of education and to aid the advancement of citizenship or community development and support the aims and objectives of the 29th Glasgow (1st Newlands) Scout Group or such other Scout Group within the Clyde Region as the Trustees may from time to time decide.
Trustees
The Trustees who acted during the year are as follows:
John Archibald John Fairgreive (appointed 21st May 2025) Stuart Hunter Douglas Jarvis David Ross
-
The Trustees are appointed by the Members at the Annual General Meeting.
-
The Trustees receive no remuneration or expenses during the year from the Trust.
Activities and Achievements
In the past the Trust received funds by way of a bequest. These funds have been invested with the aim of achieving an income that can be used to fund and promote the aims of the Trust. The Trustees are charged with ensuring that the income is properly invested and from time to time distributed in line with the aims and objectives of the Trust.
The Regulation of Charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the State of Affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the Trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Make judgements and estimates that are reasonable and prudent;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with The Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Independent Examiners
Isabel Harland, has indicated her willingness to continue in office and a proposal for her re-appointment will be put forward at the Annual General Meeting.
On behalf of the Trustees.
_____ Trustee Douglas Jarvis
Dated: 28 May 2026
Page 2
Cameron Charitable Trust (Charity No: SC049559)
Report of the Independent Examiner to the Trustees of Cameron Charitable Trust
I report on the accounts of the charity for the period ended 31 August 2025 which are set out on pages four to six.
Respective responsibilities of trustees and examiners
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether any particular matters have come to my attention.
Independent examiners’ statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Basis of independent examiners’ statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination 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 items or disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner _________ Isabel Harland
Dated: 24 April 2026
Page 3
Cameron Charitable Trust
(Charity No: SC049559)
Statement of Financial Activities
For the year ended 31 August 2025
| Note Incoming Resources Investment income received Total Incoming Resources Resources Expended Charitable Expenditure 2 Management and Administration of the Charity 2 Total Resources Expended Net movement in funds Fund balances brought forward Fund balances carried forward |
2025 2024 |
|---|---|
| £ £ £ £ 2,822 2,825 |
|
| 2,822 2,825 |
|
| 870 826 0 75 |
|
| 870 901 |
|
| 1,952 1,924 124,502 122,578 |
|
| 126,454 124,502 |
|
Page 4
Cameron Charitable Trust (Charity No: SC049559)
Balance Sheet
As at 31 August 2025
| Note Fixed assets Investment funds 1 & 3 Current assets Cash held by Stockbroker NET CURRENT ASSETS NET ASSETS Represented by: Reserves – General Funds |
2025 2024 |
|---|---|
| £ £ 125,520 122,733 |
|
| 934 1,768 |
|
| 934 1,768 |
|
| 126,454 124,502 |
|
| 126,454 124,502 |
|
Approved and signed on behalf of the Trustees by:
_____ Trustee _____ Trustee Douglas Jarvis John Archibald Dated: 28 May 2026
Page 5
Cameron Charitable Trust (Charity No: SC049559)
Notes to the Accounts
For the year ended 31 August 2025
1. ACCOUNTING POLICIES
Accounting convention
The accounts are prepared under the historical cost convention and in compliance with the Charities Accounts (Scotland) Regulations 2006 and applicable accounting standards.
Fixed assets
Investment funds are stated at cost in the Balance sheet. Their market value at the year end is shown in Note 3 below.
Income
Income is received from bequests and legacies and such income derived from investments held by the Trust’s stockbroker.
2. RESOURCES EXPENDED
| RESOURCES EXPENDED | |
|---|---|
| Charitable expenditure: Stockbrokers’ fees Donation Total Management expenses: Professional fees |
2025 2024 |
| £ £ 826 826 0 0 |
|
| 826 826 |
|
| 75 75 |
|
3. Investment Funds
The market value of the Invested funds as at 31st August 2025 was £154,655 (2024: £143,566).
Page 6
Cameron Charitable Trust
(Charity No: SC049559)
Receipts & Payments Account
For the year ended 31 August 2025
| Income Investment income received Expenditure Donation Stockbrokers’ fees Professional fees Surplus carried to Revenue Reserve |
2025 2024 |
|---|---|
| £ £ £ £ 2,822 2,825 |
|
| 2,822 2,825 |
|
| 0 0 870 826 0 75 |
|
| 870 901 |
|
| 1,952 1,924 |
|