## GREIG STEVEN MEMORIAL 

## TRUSTEES’ ANNUAL REPORT 

AND ACCOUNTS 

FOR THE YEAR ENDED 31 MARCH 2025 

SCOTTISH CHARITY NO. SC050722 

## GREIG STEVEN MEMORIAL 

Trustee’s 

Listed on Trustee’s Report 

Charity Number $C050722 —_ So Independent Examiner emnarrenaxassist Accountants 28-30 North Street Dalry Ayrshire KA24 SDW 

## GREIG STEVEN MEMORIAL 

## CONTENTS 

||Page|
|---|---|
|Trustee’s Report|-Il|
|independent Examiner’s Report|1|
|Receipts and Payments Account|2|
|Statement of Balances|3|
|NotestotheAccounts|4|



## GREIG STEVEN MEMORIAL 

## TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 

The Trustees present their report and independently examined accounts for the year ended 31 March 2025. 

## Reference & Administration Information 

The Scottish Charity reference, contact information and other administrative details are shown on the foregoing information schedule. 

## Trustees 

The following Trustees served during the financial year: 

## Structure, Government and Management 

## Constitution 

The organisation is an unincorporated Scottish registered charity. The charity was approved by OSCR on 27 January 2021 with a copy of the constitution is available from the Trustees at the principal address. 

## Independent Examiner 

PT Taxassist Accountants was engaged as independent Examiner of these accounts. 

## Objective and Activities 

The provision of recreational facilities, or the organisation of recreational activities with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended. We are established for charitable purposes only and in particular to relieve the suffering and distress and to further the health of persons with cancer or having suffered cancer, their families and carers. The purpose of the organisation is to relieve the suffering and distress of cancer sufferers and their families/carers within Scotland, by providing services. 

## GREIG STEVEN MEMORIAL 

TRUSTEES REPORT FOR THE YEAR END 31 MARCH 2025 

## Financial Review 

## Reserves Policy 

The Charity does not exercise a formal reserves policy. Restricted and unrestricted funds are disclosed at page 3 of the accounts. The Trustees consider all funds to be unrestricted. 

## Trustee’s responsibilities 

The Trustees are required to act in accordance with the constitution and within the framework of relevant charity legalisation. They are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the charity’s financial position, and to enable them to make sure that the accounts comply with the applicable requirements of the following: 

- e Charities and Trustee Investment (Scotland) Act 2005. e Charities Accounts (Scotland) Regulations 2006. 

The Trustees have the responsibility for taking reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. 

Approved by the Trustees on 10" November 2025 and signed on their behalf by: 

## GREIG STEVEN MEMORIAL 

## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF GREIG STEVEN MEMORIAL 

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 2 to 4. 

## Respective responsibilities of the 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. 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) © of the Act and to state whether particular matters have come to my attention. 

## Basis of independent examiner’s 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 ofany unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide al] 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 the course of my examination, there was no matter which came to my attention: 

- 1 which gives me reasonable cause to believe that in any material respect the requirements: 

- e¢ to keep accounting records in accordance with section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; 

- ® to prepare accounts with the accounting records and comply with regulation 9 of the 2006 Accounts Regulations; 

## have not been met, or 

- 2 to which, im my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

. 

## GREIG STEVEN MEMORIAL 

STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025 

RECEIPTS PAYMENTS 

2025 £ 97,514 


**----- Start of picture text -----**<br>
|||||
|---|---|---|---|
|60,201|
|EXCESS|OF RECEIPTS/(PAYMENTS)|37,313|
|FOR YEAR|
|Cash|Balances|brought forward|23,395|
|Excess|of receipts/(Payments)|for year|37,313|
|CASH BALANCES|CARRIED FORWARD|60,708|

**----- End of picture text -----**<br>


The notes on page 4 form an integral part of these accounts. 

; 

## GREIG STEVEN MEMORIAL 

## STATEMENT OF BALANCES AS AT 31 MARCH 2025 

## Tangible Fixed Assets 


**----- Start of picture text -----**<br>
Freehold Total<br>Property<br>£ E<br>Balance at 01/04/24 96,033 96,033<br>Disposals during period 96,033 96,033<br>Additions during period - -<br>Balance at 31/03/25 0.00 0.00<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Approved by the Trustees on 10 November 2025 and signed on their behalf by:<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
Treasurer<br>**----- End of picture text -----**<br>


## GREIG STEVEN MEMORIAL 

## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 

## 1 Basis of accounting 

The accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## 2 Nature and purpose of funds 

Unrestricted funds are available for use at the discretion of the trustees for particular purposes. 

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.