Docusign Envelope ID: 1649484 ~~1-~~ CD8F ~~-~~ 42E ~~8-~~ BB2 ~~2-~~ F690D483D8DC
The Samela Charitable Trust
Accounts for the year to 31 August 2025.
Scottish Charity No. SC051627
10 Euclid Crescent Dundee DD11AG Tel: 01382 229222 157724 ~~-~~ 0001
Docusign Envelope ID: 16A9484 ~~1-~~ CD8F ~~-~~ 42E ~~8-~~ BB2 ~~2-~~ F690D483D8DC
The Samela Charitable Trust Trustees Annual Report for the year ended 31 August 2025.
Agents and Contact address Blackadders LLP, 10 Euclid Crescent, Dundee, DD11AG.
Governing document and appointment of Trustees The charity was constituted >| i i_
i i_ ___ by Deed of Trust dated 25 April 2022.
Charitable Purpose
The advancement of animal welfare; advancement of human rights, conflict resolution or reconciliation; promotion of religious or racial harmony; the promotion of equality and diversity; advancement of environmental protection or improvement; prevention or relief of poverty; advancement of education; advancement of health; saving of lives; relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage; advancement of the arts, heritage, culture or science; and any other purpose that may reasonably be regarded as analogous to any of the preceding purposes.
Trustees remuneration and expenses
The Trustees did not receive any remuneration or expenses during the period of this account.
Investments
The primary investment objective is to achieve a balance of income and capital growth subject to a medium degree of risk. The investments are held on the Quilter Investment Platform and the advice of Carbon Financial was taken throughout the period of this account.
Reserves
The results are shown in the attached Statement of Receipts and Payments for the period of this account. There was a surplus of £20,417.44 for the year (2024 ~~-~~ £1,515.85). The total funds of the Trust are held as unrestricted.
Approved by the Trustees and signed on their behalf by:
Date: 11 December 2025 | 4:34 PM GMT
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The Samela Charitable Trust Statement of Receipts and Payments for the year ended 31 August 2025
| Unrestricted | Unrestricted | |||
|---|---|---|---|---|
| Funds | Funds | |||
| 2025 | 2024 | |||
| RECEIPTS | ||||
| Portfolio Income | ||||
| per Schedule 1 | £ | 53.06 | £ | 42.29 |
| Proceeds of Investment Sales | ||||
| per Schedule 2 | £ | 40,245.09 | £ | 35,903.38 |
| £ | 40,298.15 | £ | 35,945.67 | |
| PAYMENTS | ||||
| Grants to Charitable Organisations | ||||
| per Schedule 3 | £ | 13,000.00 | £ | 29,000.00 |
| Investment Management Costs | ||||
| per Schedule4 | £ | 2,300.71 | £ | 2,335.82 |
| Governance Costs | ||||
| per Schedule 5 | £ | 4,580.00 | £ | 3,094.00 |
| Purchase cost of investments acquired | ||||
| per Schedule 6 | £ | - | £ | - |
| £ | 19,880.71 | £ | 34,429.82 | |
| Surplusfortheyear | £ | 20,417.44 | £ | 1,515.85 |
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Docusign Envelope ID: 16A9484 ~~1-~~ CD8F ~~-~~ 42E ~~8-~~ BB2 ~~2-~~ F690D483D8DC
The Samela Charitable Trust
~~Report of the Independent Examiner to the Trustees~~
| report on the accounts of the Trust for the year ended 31 August 2025 which are set out on pages 2 to 5.
This report is made to the trustees, as a body, in accordance with the terms of my engagement. My work has been undertaken to enable me to report my opinion set out below and for no other purpose. To the fullest extent permitted by law | do not accept or assume responsibility to anyone other than the trustees, as a body, for my work or for this report.
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) (a) to (c) 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 | do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
- ] 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.
Date: 15 December 2025 | 4:20 AM PST
James Hair & Co
59 Bonnygate, Cupar, KY15 4BY
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TheSchedulesCharitableSamelato the AccountsTrustfor the year to 31 August 2025.
| Schedule 1 | 2025 | 2024 | |||
|---|---|---|---|---|---|
| Income | |||||
| Dividends and interest | £ | 53.06 | £ | 42.29 | |
| Schedule 2 | |||||
| Proceeds of | Investment Sales | ||||
| £ | 40,245.09 | £ | 35,903.38 | ||
| Schedule 3 | |||||
| Grants to Charitable Organisations | |||||
| Hogscroft Hedgehog Rescue | £ | 8,000.00 | £ | 5,000.00 | |
| STEPS (St Andrews Education for Palestinian Students) | £ | 5,000.00 | £ | - | |
| Sandpiper Trust | £ | - | £ | 3,500.00 | |
| Halfpenny Farm Animal Sanctuary | £ | - | £ | 3,500.00 | |
| Hessilhead Wildlife Rescue Trust | £ | - | £ | 3,500.00 | |
| Aigas Field Centre | £ | - | £ | 3,500.00 | |
| Dartmoor Rescue Group | £ | - | £ | 3,500.00 | |
| Tayside Mountain Rescue Association | £ | - | £ | 3,500.00 | |
| COTAG 4x4 Response | £ | - | £ | 1,000.00 | |
| Tor Support | £ | - | £ | 1,000.00 | |
| Mountaineering Scotland | £ | - | £ | 1,000.00 | |
| Te |
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