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| Period start date Period end date
|_| Day | Month | Year [| Day | Month | Year __|
From | 01 04 2024 To 31 03 2025
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Office of the Scottish Charity Regulator
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## Reference and administration details
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Charity name Tigh Sgoile Trust
Other names charity is a TST
Registered charity number $C050847
Charity’s principal address
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Names of the charity trustees on date of approval of Trustees’ Annual Report
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Trustee a pe Dates acted if gegen Se
name Office (if any) not for whole year (or body) entitled to
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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)
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Name
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Dates acted if not for whole year
Not applicable
|Structure, governance and management|Structure, governance and management||
|---|---|---|
|Type of governing document|TrustDeed||
|Trustee recruitmentandappointment||ThenumberofTrustees shall notbe lessthan3, normorethan 5.||
||All ourtrusteeswere appointed when the Tigh Sgoile Trustwas formed.||
||They include twofoundermembers and one additional trustee.||
|Objectives and activities|||
|||||
|Charitable purposes|||
||The charitable purposes ofthe Tigh Sgoile Trust are as follows:||
||(a) the prevention or relief of poverty||
||(b) the advancement ofeducation||
||(c) the advancement ofcitizenship orcommunity development||
||(d) the advancement of health||
||(e) the advancement of animal welfare||
||(f) any otherpurpose that may reasonably be regarded as analogous to any||
||ofthe preceding purposes||
|Summary ofthe main activities|||
|in relation tothese objects|During the period from 1 April 2024 to 31 March 2025, we have carried out||
||the following activities.||
||We have made grants to the Lenca Foundation forCommunity||
||Development in Honduras for education and income-generation projects||
||with young people.||
||Wehavemadegrantsiii
_
tworefugees
fromElSalvador,seekingasyluminSpain.||
2
APPENDIX 1
## Achievements and performance
Summary of the main achievements of the charity during the financial period
Through our partners in Honduras and EI Salvador, we have achieved the following during the financial period:
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|
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## HONDURAS
We have enabled 84 young people and farming families from the indigenous Lenca region of western Honduras to develop their education and incomegeneration opportunities and thereby build a more secure and hopeful future for themselves.
## EL SALVADOR
We have ensured the safety and wellbeing of two female refugees seeking asylum in Spain by providing subsistence grants whilst they obtain the right to work and support themselves.
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Brief statement|of the|charity’s|policy|Our|policy|on|reserves|is|to|hold|sufficient funds|to|cover any|financial|
|on|reserves|commitments|that we|expect|to|disburse|in|the|coming|3-6|months.|Any|
|funds|needed|beyond|that|period|are|expected|to|be|donated|by|ourselves|
|from|our|private|resources,|since we|are|main|donors|of the|Tigh|Sgoile|
|Trust.|
|||||
|Details|of any|deficit|
|Not|applicable.|
|Donated|facilities|and|services|(if any)|||Not applicable.|
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## APPENDIX 1
Other optional information
3
## Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
## Signature(s)
Full name(s)
Position (e.g. Chair) | Co-Founder and Trustee Co-Founder and Trustee Date | 21 August 2025 21 August 2025
4
APPENDIX2
Tigh Sgoile Charitable Trust
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$C050847
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4 er aa D Receipts and payments accounts
Fe Coe I For the period | [pay J[_Monty [Year Ito [_Dav [Month TL_Year |
Section A Statement of receipts and payments
Unrestricted Restricted expanable Cormmanant Total funds Total funds last
funds funds endowment endowment current period5 period:
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
34,254 34,254 4,648
legacies |
Grants CC ee |ee
Receipts from fundraising activities [= |
Gross trading receipts Pp ee |ee
Income from investments other than
land and buildings
Rents from land & buildings | ee |ee
Gross receipts from other charitable
activities
A1 Sub total 34,254 34,254 4,648
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets ee
Proceeds from sale of investments ee
A2Subtotal]|
A3 Payments
Payments relating directly to charitable
activities
Grants and donations | 24526 21.526 48.067
——a | =|
re a
A3 Sub total 23,325 23,325 18,287
A4 Payments relating to asset and
investment movements
Purchases of fixed assets | gs
Purchase of investments fl
Aa Subtotal|
Surplus / (deficit) for year
(13,639)
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APPENDIX 2 Tigh Sgoile“ Charitable: Trust Section B Statement of balances
$C050847
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z Expendable Permanent
Meineatreacten) Restricted funds endowment endowment ‘am gia Total last period
funds period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Cash and bank balances at start of year
Surplusplus // (deficit)(deficit) shown on receiptsP and (13,639)
payments account
Cash and bank balances at end of year 20,670 20,670 9,741
(Agree balances with receipts and payments
account(s))
.
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
i —> =
Total
Details Fund to which asset belongs Cost (if available) Currentavailable) value (if Last year
to nearest £ to nearest £ to nearest £
- = =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
Independent Examination Unrestricted | 250) | 220)
gs pes cca Amount due
Details Fund to which liability relates (estimate) Last year
to nearest £ to nearest £
oe — —
Total
Signed by one or two trustees Date r
on behalf of all the trustees Signature Print Name approval
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Tigh Sgoile Trust 2024-2025 OSCR report / Statement of balances 2
December 2007
APPENDIX 2 Tigh. Sgoile. Charitable. Trust
$C050847
## Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
||Currently all funds are unrestricted, there has been no requirement to restrict money at this moment|Currently all funds are unrestricted, there has been no requirement to restrict money at this moment|Currently all funds are unrestricted, there has been no requirement to restrict money at this moment|in|time.|
|---|---|---|---|---|---|
||_
oo,
:
Type of activity or project supported||Individual /
Numberofgrants
institution
made|£||
|C2Grants|CommunityDevelopmentin Honduras
Solidarity/Human Rights|FUNLEDCOM al
|
at)|||42,320
9,583|
||Solidarity/Human Rights||a|||
||Solidarity/Human Rights||a|||
|C3a Trustee remuneration|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)|||||
||Authorityunderwhich|paid||||
C3b Trustee remuneration - details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
C4b Trustee expenses - “era's
|||Number of|£||
|---|---|---|---|---|
|||trustees|||
|TraveltoHondurastovisitproject||a|||
|a|a 5||||
|||Transaction|Balance||
|||amount (£)|outstanding|at|
|Natureofrelationship|Natureoftransaction||periodend|(£|
Travel to Honduras to visit project
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a 5
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C6 Other information
Tigh Sgoile Trust 2024-2025 OSCR report/ Notes
3
December 2007
APPENDIX 2
Tigh Sgoile Trust 2024-2025 OSCR report / Notes
December 2007
4
APPENDIX 2
$C050847
## Tigh Sgoile Charitable Trust
## Additional analysis (1)
## Analysis of receipts and payments
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1 Donations
Unrestricted : PRpencaite een Total current 2
funds Restricted funds endowment endowment , Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
One-off donations 30,022 30,022 4,048
HMRC Gift Aid 3,633 3,633]]} |
Monthly donations via direct debit 600 | [600| | [__—]
Total 00 |
34,254 | 34,254 | 4,648
2 Grants
Uinesteten Restricted funds Lag cures Total last period
funds period
to nearest £ to nearest £ to nearest £ to nearest £
3 Gross receipts from other charitable activities
Unrestricted . expen Penner Total current .
funds Restricted funds endowment endowment : Total last period
funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
4 Payments relating directly to charitable activities
: Expendable Permanent
imeasiaaen Restricted funds endowment endowment to coarse Total last period
funds period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
[1.550 [4,550
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## 4 Payments relating directly to charitable activities
Tigh Sgoile Trust 2024-2025 OSCR reportAdditional notes (1)
December 2007
APPENDIX 2
$C050847
## Additional analysis (2)
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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|5|Breakdown|of|unrestricted|funds|
|Total|Total|
|unrestricted|unrestricted|
|funds|funds|last|period|
|Receipts|
|34,254|34,254|4,648|
|ae)|es |ee|
|Receipts|a)|es |ee|
|from fundraising|activities|P||a||
|Gross trading|receipts|ps|es ||
|Income from investments|other than|land|and|buildings|Po|| Po|
|Rents from land & buildings|a|rr ||
|Gross|receipts from other charitable|activities|ee|P| LL|
|Subtotal||—=—34,254||34,254|4,648|
|Receipts|from|asset|&|investment|sales|
|Proceeds|from|sale|of|fixed|assets|
|Proceeds|from|sale|of|investments|
|Sub|total|
|Payments|
|Gross trading payments|CC|ey|||
|investment management costs|||es|||
|Payments|relating|directly|to|charitable|activities|||4,550|||||4,550|| 1|
|Grants and donations|[21,526|||P_24,526|18,067|
|AuditTindependent|Cd|——s||
|examination]|[250|ee) |ee)|
|Legaleosis]|[T=|es||
|Sub|total|23,325|23,325|18,287|
|Payments|relating|to|asset|and|investment|
|movements|
|Purchases|of|fixed|assets|
|Purchase|of|investments|
|Sub|total|
|Transfers to|/(from) funds|||||||
|Nature|and|purpose|of funds|
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This fund is used for general purposes to satisfy the aims of the Charity.
Tigh Sgoile Trust 2024-2025 OSCR reportAdditional notes (2)
December 2007
## **APPENDIX 3**
## **’ Independent examiner s report on the accounts V2**
**Report to the** Charity name **trustees/members of** Tigh Sgoile Charitable Trust
|**Registered charity**|SC050847||
|---|---|---|
|**number**|||
|**On the accounts of the**|Period start date
Period end date||
|**charity for the period**|Day
Month
Year
Day
Month
Year
01
04
2024
**to**
31
03
2025||
|**Set out on pages**|1-6
(remember to include the page
numbers of additional sheets)||
||||
|**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) 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.||
|**Basis of independent**
**examiner’s statement**|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.||
|**Independent examiner’s**|In the course of my examination, no matter has come to my attention [other than that||
|**statement**|disclosed on the attached page*]||
||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.||
|**Signed:**|**Date:**||
|**Name:**|||
|**Relevant professional**|Bachelor of Arts (with distinction) Accounting & Finance||
|**qualification(s) or body**|Associate Member of Certified Public Accountants Association||
|**(if any):**
**Address:**|Member of The Institute of Certified Bookkeepers
Payroll Management Diploma
Affliate of The Association of Charity Independent Examiners
Associate Member of IAgSA||
*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.
## APPENDIX 3
## Disclosure section
## Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose