## **APPENDIX 1** ## OSC **r** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|01|07|2024|To|30|06|2025| Office of the Scottish **Charity Regulator** ## **Reference and administration details** |**Charity name**
**Other names charity is known**
**by**
**Registered charity number**
**Charity’s principal address**|The Raymond Fernie Foundation|The Raymond Fernie Foundation| |---|---|---| |||| ||**SC049825**|| ||102/13 Greenbank Drive|| ||Edinburgh|| |||| |||**Postcode EH10 5GB**| ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||**Trustee name**
**Office (if any)**
**Dates acted if**
**not for whole year**
**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**|**Trustee name**
**Office (if any)**
**Dates acted if**
**not for whole year**
**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**|**Trustee name**
**Office (if any)**
**Dates acted if**
**not for whole year**
**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**|**Trustee name**
**Office (if any)**
**Dates acted if**
**not for whole year**
**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**|David Fernie|Chairperson||| ||Graeme Falconer|Deputy Chairperson||| ||Kerry Falconer|Secretary||| ||Robert Paterson|Treasurer||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||Constitution dated 26 October 2019|| ||Trustees are appointed by the members.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||The advancement of education.
The relief of those in need by reason of age, ill health, disability, financial
hardship or other disadvantage.|| ||Our activities continue to focus on helping young people move from
education into employment, focusing on those who are having difficulties
in making the move
Through our partnership with DYW Tayside and Fife we give grants to
young people who are identified as needing some assistance.
We have also engaged with NHS Fife to give financial support to the
emerge programme for pupils in S4 to S6|| **2** ## **APPENDIX 1** ## **Achievements and performance** **Summary of the main achievements of the charity during the financial** Our partnership with DYW Tayside and Fife is working well and continues to allow the foundation to commit substantial funding, on an annual basis, to a partner whose objectives are wholly aligned with ours. We now have a feedback system based on quarterly meetings which allows us to see where the funds are being spent, and decide on future spend. Fundraising continues to be a focus for the trustees and remains focused around a small number of fundraising events which allows us to ensure that funds are available for our ongoing commitments and allows us to consider other requests for funding on a case by case basis. ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|The charity aims to maintain sufficient reserves to enable it to carry out
activities in furtherance of its charitable purposes.| |---|---| ||| ||| **3** ## **APPENDIX 1** ## **Other optional information** ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** **Signature(s)** Robert Paterson **Full name(s)** Robert Paterson **Position (e.g. Chair)** Treasurer **Date** 26 March 2026 **4** Enter SC No. below APPENDIX 2 Enter charity name below **The Raymond Fernie Foundation** **SC049825** **----- Start of picture text -----**
|||||||||| |---|---|---|---|---|---|---|---|---| |Receipts and payments accounts| |Period start date|Period end date| |For the period|Day|Month|Year|to|Day|Month|Year| |from| |01|07|2024|30|06|2025| |Section A Statement of receipts and payments| |Unrestricted|Restricted|Expendable|Permanent|Total funds|Total funds last| |endowment|endowment| |funds|funds|funds|funds|current period|period| |to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £| |A1 Receipts| |Donations|10,780|10,780|2,333| |Legacies|-|-| |Grants|-| |Receipts from fundraising activities|16,711|16,711|26,392| |Gross trading receipts|-|-| |Income from investments other than| |land and buildings|-|-| |Rents from land & buildings|-|-| |Gross receipts from other charitable| |activities|-|-| |-|-| |A1 Sub total|27,491|-|-|-|27,491|28,725| |A2 Receipts from asset &| |investment sales| |Proceeds from sale of fixed assets|-|-| |Proceeds from sale of investments|-|-| |A2 Sub total|-|-|-|-|-|-| |Total receipts|27,491|-|-|-|27,491|28,725| |———| |A3 Payments|=|5|SS| |Expenses for fundraising activities|4,477|4,477|10,923| |Gross trading payments|-|-| |Investment management costs|-|-| |Payments relating directly to charitable| |activities|-|-| |Grants and donations|17,000|17,000|6,287| |Governance costs:|-|-| |Audit / independent examination|300|300|-| |Preparation of annual accounts|-|-| |Legal costs|-|-| |Just Giving fees|216|216|216| |-|-| |A3 Sub total|21,993|-|-|-|21,993|17,426| |A4 Payments relating to asset and| |investment movements| |Purchases of fixed assets|-|-| |Purchase of investments|-|-| |A4 Sub total|-|-|-|-|-|-| |SSS|Total payments|21,993|-|-|SS|-|21,993|17,426| |Net receipts / (payments)|5,498|-|-|-|5,498|=|11,299| |A5 Transfers to / (from) funds|-| |Surplus / (deficit) for year| |——————|5,498|-|-|-|5,498|11,299| **----- End of picture text -----**
APPENDIX 2 **The Raymond Fernie Foundation** **SC049825** ## **Section B Statement of balances** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
43,218 43,218 31,919
Surplus / (deficit) shown on receipts and
5,498 5,498 11,299
payments account
-
-
Cash and bank balances at end of year 48,716 - - - 48,716 43,218
(Agree balances with receipts and payments
account(s)) - - - - - -
Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities Accruals Unrestricted 300 300
Total 300 300
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees
on behalf of all the trustees Signature Print Name Date of approval
Robert Paterson Robert Paterson 26 March 2026
**----- End of picture text -----**
Receipts and payments account - 30 June 2025 / Statement of balances 2 December 2007 APPENDIX 2 **SC049825** **The Raymond Fernie Foundation** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ Unrestricted funds may be applied at the discretion of the trustees in furtherance of the charitable objectives. There are no restricted funds. |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C6 Other information**
**C5 Transactions with**
**trustees and connected**
**persons**
**C3b Trustee remuneration -**
**details**
**C2 Grants**|**Individual / institution**
**Number of grants**
**made**
**£**
**Fife Health Board**
**1**
**2,000**
**DYW Tayside**
**1**
**15,000**
**17,000**
**£**
**Number of**
**trustees**
**£**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**
**Nature of relationship**
**Nature of transaction**
**Total**
If no remuneration was paid during the period to any charity trustee or person connected to a trustee
cross this box (otherwise complete section 3b)
**x**
If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)
**x**
**Authority under which paid**
Grant given to DYW Tayside
**Type of activity or project supported**
Grant given to Fife Health Board| |---|---| Receipts and payments account - 30 June 2025 / Notes 3 December 2007 APPENDIX 2 **SC049825** **The Raymond Fernie Foundation** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Donations received 10,780 10,780 2,333
-
-
Total 10,780 - - - 10,780 2,333
- - - - - - -
2 Grants
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
Total - - - -
- - - - -
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Fundraising 16,711 16,711 26,392
-
-
-
-
-
-
-
Total 16,711 - - - 16,711 26,392
- - - - - reference error
**----- End of picture text -----**
## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---| ||||||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|| |**Total**|**-**|**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-|-| Receipts and payments account - 30 June 2025Additional notes (1) December 2007 ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** Charity name **Report to the** Charity name **trustees/members of** The Raymond Fernie Foundation |The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) 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.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) 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.|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) 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.| |---|---|---| |My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 viewgiven bythe accounts.||| |In the course of 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 comply with
Regulation 9 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.||| |Paul Taddei|**Date:**|26 March 2026| |M A P Taddei MA FCA CA||| |The Institute of Chartered Accountants in England and Wales||| |Johnston Smillie Ltd||| |5 South Gyle Crescent Lane||| |Edinburgh||| |EH12 9EG||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.