Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **REGISTERED CHARITY NUMBER: SC049623** ## **Report of the Trustees and** **Unaudited Financial Statements For The Year Ended 31 March 2025** **for** **The Sam Crawford Charitable Trust** Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** ## **Contents of the Financial Statements For The Year Ended 31 March 2025** ||**Page**| |---|---| |**Report of the Trustees**|1 to 2| |**Independent Examiner's Report**|3| |**Statement of Financial Activities**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6 to 9| Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** ## **Report of the Trustees For The Year Ended 31 March 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019). ## **Status** The charity is an unincorporated entity. The trustees hold the Trust Fund for charitable purposes which benefit the public. ## **OBJECTIVES AND ACTIVITIES** ## **Principal activity** The entity is established for charitable purposes only, in particular to focus on methods of preventing and alleviating poverty in disadvantaged children and young adults, the advancement of education, provision of recreational facilities and the advancement of public participation in sport. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Results** The statement of financial activities is set out on page 4 and shows the net income/(expenditure) for the year. ## **FINANCIAL REVIEW** ## **Principal funding sources** No donations were received in the year, however donations received in earlier years continue to provide sufficient funding for grants awarded and paid to charitable organisations during the year. ## **Reserves policy** The charity's reserves policy is to retain sufficient unrestricted reserves to cover any liabilities as they fall due over the following twelve months. ## **FUTURE PLANS** With funding in place, the trust aims to distribute the donations received to charitable organisations which share the trust's goals and objectives over the coming years. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **Governance and management** The Sam Crawford Charitable Trust is a Scottish charity registered with the Office of the Scottish Charity Regulator (SC 049623). ## **Recruitment and appointment of new trustees** All named trustees have been in place for the full twelve months covered in this report. Trustees have been appointed based on the relevant expertise and experience they bring to the charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** SC049623 ## **Principal address** 16 Dunavon Crescent Strathaven ML10 6HB ## **Trustees** Page 1 tk)cusuJn Enveky ID. G4FSEB￿26Ec4B5￿WE￿￿l8liIE The Saim CraThford Charitable T￿￿t oi't of the Ti'uslees ded REFERE￿CE ADMINISTRATIVE DETAILS Indeppndpni F.XAminpr Robb FerS￿oll Chartered Accountants Regent Court 70 West Resent Street Glasgow G2 2QZ 19 December 2025 ApproN"ed by order of the board of t[￿stees￿.............................................. and si8ued on its behalf by. Page 2 Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E ## **Independent Examiner's Report to the Trustees of The Sam Crawford Charitable Trust** I report on the accounts for the year ended 31 March 2025 set out on pages four to nine. ## **Respective responsibilities of trustees and examiner** 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 (as amended). The charity's 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 particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was 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 seeking explanations from you as 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's statement** In connection with my examination, no matter has come to my attention : - (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and - to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. The Institute of Chartered Accountants of Scotland Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ 19 December 2025 Date: ............................................. Page 3 Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** ## **Statement of Financial Activities For The Year Ended 31 March 2025** |Notes
**2025**
**Unrestricted**
**fund**
**£**
**INCOME AND ENDOWMENTS FROM**
Investment income
2
**32,234**
**EXPENDITURE ON**
Raising funds
3
**1,106**
**Charitable activities**
Charitable activities
**166,954**
Support costs
**1,300**
**Total**
**169,360**
**NET INCOME/(EXPENDITURE)**
**(137,126)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**753,749**
**TOTAL FUNDS CARRIED FORWARD**
**616,623**|2024
Total
funds
£
7,291
884
103,225
1,285
105,394
(98,103)
851,852
753,749| |---|---| The notes form part of these financial statements Page 4 Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** ## **Balance Sheet** ## **31 March 2025** |**CURRENT ASSETS**
Notes
**2025**
**Unrestricted**
**fund**
**£**
Cash at bank
**617,923**
**CREDITORS**
Amounts falling due within one year
6
**(1,300)**
**NET CURRENT ASSETS**
**616,623**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**616,623**
**NET ASSETS**
**616,623**
**FUNDS**
Unrestricted funds
7
**616,623**
**TOTAL FUNDS**
**616,623**|2024
Total
funds
£
755,009
(1,260)
753,749
753,749
753,749
753,749
753,749| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on .........[1] ..[9] ...[D] ...[e] ..[c] ..[e] ..[m] ...[b] ..[e] ..[r] ..[2] ..[0] ..[2] ..[5 . ] and were signed on its behalf by: - Trustee The notes form part of these financial statements Page 5 Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** **Notes to the Financial Statements For The Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. The financial statements are presented in Sterling (£). ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ## **Accrued expenditure** The estimates and assumptions used to determine accrued expenditure requires judgement from management around future costs. These costs are not always known at the year end and management estimates the cost incurred to the year end based upon the work performed to this date ## **2. INVESTMENT INCOME** |Deposit account interest|**2025**
**£**
**32,234**|2024
£
7,291| |---|---|---| continued... Page 6 Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** ## **Notes to the Financial Statements - continued For The Year Ended 31 March 2025** ## **3. RAISING FUNDS** ## **Investment management costs** |**Investment management costs**||| |---|---|---| ||**2025**|2024| ||**£**|£| |Cash deposit service fees|**1,106**|884| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ||Unrestricted| |---|---| ||fund| ||£| |**INCOME AND ENDOWMENTS FROM**|| |Investment income|7,291| |**EXPENDITURE ON**|| |Raising funds|884| |**Charitable activities**|| |Charitable activities|103,225| |Support costs|1,285| |**Total**|105,394| |**NET INCOME/(EXPENDITURE)**|(98,103)| |**RECONCILIATION OF FUNDS**|| |Total funds brought forward|851,852| |**TOTAL FUNDS CARRIED FORWARD**|753,749| continued... Page 7 Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** ## **Notes to the Financial Statements - continued For The Year Ended 31 March 2025** |**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**7.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
At 1.4.24
£
General fund
**753,749**
**TOTAL FUNDS**
**753,749**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
Incoming
resources
£
General fund
**32,234**
**TOTAL FUNDS**
**32,234 **
**Comparatives for movement in funds**
**Unrestricted funds**
At 1.4.23
£
General fund
851,852
**TOTAL FUNDS**
851,852
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
7,291
**TOTAL FUNDS**
7,291|**2025**
2024
**£**
**1,300**
£
1,260
Net
movement
At
in funds
£
31.3.25
£
**(137,126)**
**616,623**
**(137,126) **
**616,623**
Resources
expended
£
Movement
in funds
£
**(169,360)**
**(137,126)**
**(169,360) **
**(137,126) **
Net
movement
At
in funds
£
31.3.24
£
(98,103)
753,749
(98,103)
753,749
Resources
expended
£
Movement
in funds
£
(105,394)
(98,103)
(105,394)
(98,103)| |---|---| continued... Page 8 Docusign Envelope ID: CAF5EB98-26EC-4B55-80FB-EDCFB091800E **The Sam Crawford Charitable Trust** **Notes to the Financial Statements - continued For The Year Ended 31 March 2025** ## **8. RELATED PARTY DISCLOSURES** Accountancy and independent examination fees of £1,300 (2024 - £1,260) are payable to Robb Ferguson Chartered Accountants where . Page 9