2025-12-31-accounts

Tru•t•M' Annuil R•port and ￿e￿rtS for th• y••r •nd•d 31 D•wthr 2025 8cothh Chrfty Numb•r SC049871 Da￿d FtAherfwlAm Edwin Glllander8 R￿Illned 3 SWmb8r 2025 Ch•lr and Tr•A•ur•r Huntty Rood Ab8rd•on8h AB34 SHE Tho charfty wa8 r•p18tsr•d on th• 20 Jafft￿ry 2020. PrY tr) date th• ce4rAI It• aGIMtl8• •• a Tru•t Fund. Th• Tru•t kn rnglatared # a Scothh Charllablo OrganlMtk)n (SCIO). Tho •bvotur• eonalBts of a) M•mbn . tho %vtlng momlxrn hftvo Imwtsnt POW8 and wlll appoint people io wrve m thl l)oard •nd vots on ary thory8 kn th• C￿nstitU110n Ilaalf, and b) The Board - tho board havo r8gulAr ma•tlng6 and g•walty C4)ntrol tho adfvStl88 of t￿ organl8alkJn. The PXfA• on tho board aro r•fwr•d lo as Chrlty Tnwlem. Th• Thwt IB not alr￿1•d with any oth•r k)dy. TnAl8M arn the [ITK￿ of th• TnAL Th•y camprl8•: - Chalr - Tr•owr TN•8B arn at tho AGM. Tnt••B VAI h￿j offlc4 for thrne yosr& At the AGM foll￿Ar￿a tholr thkd annknary In offkx mull b• fomwlly rHl•¢t•d or Itand Ihywn. Thè TnMt18 to makntaln bèivAan 3 WKI 12 Truataa8. Th• prlnl of the TnAt arn io p￿de aMlstanc• for •ducthn•l PUryYO•89 tr) any or Par￿n1 under tho ago of 36. or oldar at tho diw•llon of th• trustwg. IrM)Iv•d kn th• agrlGuliural or an anclknry trKIuBty In Ea•t of S(￿and. AigiAlln￿ tak• the form of bur•ario• for tr•v•l or ¢)th•NAw •8 In th•lr •b￿Ule 8018 dotemiln•.

John F¢)dwrfnoh•m lI￿Orf￿ Tnmt Trn•t•N' Amual R•port •nd Account• lor th• y••r •nd•d 31 D•c•mlw 20261Gorfnu•d) Th• Thmfb dd nat cwry ￿t any durlw th• y•wlo 31 t)•¢awth 2025. 2025. Th• TTLWt ￿ unlutr￿ funds of £562 at 21 D•c•mber 2025. Th• Tru8r••• (kn Malrrtaini￿ this auffldènt to moot th• oblWon• of tho charity. In addllion * 31 D•L¥mbw 2025 th• Tr￿t had 4 IDon bjlinca du• to It trorn th• ANM Qroup of £80,330 acc4u•d krter••t of £1,825 durfr4 lho >•v. Jan• Mttt*ll, Chatr 05

John Foth•rlnghom M•rn¢xlal Trust Ind•p•nd•nt Examln•f• R•port to th• Tru•t•M af th• John Foth•rfngham M•morfal Tru8t I re[￿ on the accounts of charlty for the year ended 31 De¢wnber 2025 whkh are set t on pag88 4 to 6. RMp•ctlv• rn•pon•lbllltlM of tru•tM• and •xamln•r The charW8 tru8t888 ar8 r88pon8ible for th8 prepar8lon of the accounts In 8ccordanc*J wlth tern￿ of the Chariti88 and Tru8te8 Invesbment (SrA)tl8nd) Act 2005 and the CharlU88 Lwunts (ScoUarKI) Ragulatlons 2006 {a8 amerKled). The tharlty trust￿$ ¢on8ldw that th? audlt requlrwnont of Regulafjon 10(1) (d) of the A¢counts Regulatlons does not app￿. It18 my r8sponslblllty to ex8mlne the acn 18 ¢arrkd out In axordanco wlth Regulatlon 11 of the 2006 Accounts Regulatlon8. An examlnatlon Indud68 a revl6w of the accountlng r8cord8 kept by Ihe charfty and a ￿rnpa￿SOn of the accounts preserrted wlth those records. It also Include8 conslderatlon of any unuBual items or dl8c108ures In the accounts, and 8e8kB explanation8 from the tru5tee8 Can￿ming any such matter8. The procedures urKlertaken do not provid8 all wldance that would be rnqulr•d In an aud1( and con8equenty I do not •xpr688 an audlt oplnlon on the glven by the accounts. Indepond•nl •xamln•rf• •l&tomont In the cour8e of my examlnalon, no matter ha8 come to my attentlon: 1 whlch gl¥e8 reae¢xwble ¢au80 to belleve that In ory m8terlo1 respect th• requlrements: to keep acwuntlng record8 In accordance wth Sectlon 44 (1 Xa) of the 2005 Act 8fKI Ragulatlon 4 of ts 2006 Accounts Rtyul8lon8, arKI to prepare accounts whlch ac￿rd wlth the accountlrvJ records and ￿rnpty wllh Regulatlon 9 of the 2006 Accwnts Regulatlon8; have not be￿ rnet; or 2 to whlch, In my oplnbn, attanllon 8houkl b8 dr8wn In order to anab18 8 prop under8landlng of the accounts to be rnached. r•port 18 made to th• charlty's board of tru8t0￿, 88 a body. In aceordan¢g with the term8 Df engagemenL My work h88 baan urKlertak6n to anable mo to undert8ke an irKlependent examlnatlon of tha charW8 accounts on behalf of the charity8 board of tnxtees and for no other purpose. To the fulleBt extent permitted by law. I do not accept or assume re8pon8ibility to anyone other than the &Arity and the charlty'• board of tru8tea8 88 body, for my work or for thi8 fBPOrt. Andrew Mackenzle Chartered Acc¥)untant (Member of the Ir￿titute of Chartered Accountant8 of SO￿and) aava House, Cradlehall Buslness Park, Invern886, IV2 5GH Dats: Ill osli<X

Fund• Fund• Na( rnc•1pWpA>iw￿lJ> Th• an p•p 8 I￿rn ￿ ￿rnI rart of IIW 4¢coim

John Pollh•m M•rnorl•l Tnwt Fund• Fund• Ink and c••h In h•Trd op￿Ing b•l•nr 8urpluJ l (D•fiC￿ for y Unr••trlct•d Fu LO￿ to ANM Clo•kng Bd•nc• •131112r25 Tho natss M page 8 fomi ￿ In￿9￿ pwl olM• ac4%xrt•. Jan• m11th￿l, Chwr

Not•• to th• Aeeounts 1 B••h olAceounthg •¢ordmc• th lh• Ch•rlll•• & Tnt•w Invo•tmtt A¢t 2005 Md th• Ch8rtts• Arojunts (8cthd) WaOon• 2(￿. 2 Naljn and purpo•• of fund• Unra•tricl•J fund• aro Iho•e that mry h ue•d •t th• dhcyth of th• trut••• in furthornrt• of lh• obJeckn• of tho cha￿. Th• truit•89 malntskn g unrnstrtded for tho dI￿￿d•Y ol lh• &l•rty. •p•cifi•d by lh• donor or when fvnd8 ar• rats•d for 4pedfiG pwpo8••. J Tnt•• rnmun•rnllon and •xp•nM• Tlw did ncrt r•c•lw ary rerrnrwthn or dLKlrYd th• >ar. 4 LO￿ to ANII For th• Irjan lo ANM Intsrn•t18 tPA• bkn.