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 SW*mb8r 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. Pr*Y tr) date th• ce4r*AI
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. Tn*t••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• prln*l 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 ac<x)unts as
requlred under seotlon 44(1) {c) of the Act 8nd to 8t8te whether p8rtlcular matter8 hav8 ￿me
to my att￿￿¢￿.
B••lB of Indop•nd•nt •xamln•rf8 •tatThnt
My examlnatk>n 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 Poll*h•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 ol*M• ac4%xrt•.
Jan• m11th￿l, Chwr

Not•• to th• Aeeounts
1 B••h olAceounthg
•¢*ordmc• th lh• Ch•rlll•• & Tn*t•w Invo•tm*tt 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• tru*t••• 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 Tn*t•• 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.