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2025-11-30-accounts

APPENDIX 1

OSC r

Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period Trustees’ Annual Report for the period
Period start date Period end date
Day Month Year Day Month Year
From
1		 Decem
ber		 2024 To
30		 Novem
ber		 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name
Other names charity is known
by
Registered charity number
Charity’s principal address		 The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO
-
SC051805
C/O Thorntons Law
Kinburn Castle
St Andrews
Scotland Postcode KY16 9D

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name Office (if any) Dates acted if
not for whole year		 Name of person
(or body) entitled to
appoint trustee (if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Dr James Michael Carter Trustee (Chair)
Mr David Alexander Anderson Trustee
Mr Ashley Hugh Smith Trustee

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)

Name Dates acted if not for whole year
N/A

Structure, governance and management

Type of governing document
Trustee recruitment and appointment		 The SCIO is governed by the Constitution, as provided to OSCR at the
point of registration.
The SCIO is managed by the three Trustees; Dr James Carter, Mr David
Anderson and Mr Ashley Smith.
The registered office of the SCIO is Thorntons Law, St Andrews.
The SCIO annual income is expected to be less than £250,000, hence the
SCIO does not appoint an external accountant or auditor and reports the
annual financial statements to OSCR on a Receipts and Payments
accounts basis.
Following the death of the Dr Carter’s wife, the late Mrs Anne Carter (nee
McLean), Dr Carter approached his personal friends, Mr Smith and Mr
Anderson to help create a means to donate from his own personal estate
to those in need. Both Mr Smith and Mr Anderson gratefully accepted and
along with Dr Carter, became the founding three Trustees upon the
incorporation of the SCIO on 22ndJune 2022.
We refer to clauses 18 and 19 of the Constitution. No other Trustees were
required at the time of the incorporation of the SCIO or are deemed
required at this period in time. There were no changes to the Trustees
duringthe financialyear.

Objectives and activities

2

Charitable purposes

As per the Constitution, Clause 4, the organisation’s purposes are: 4.1 The relief and support of any individuals experiencing financial hardship in the UK; and 4.2 The advancement of education by promoting, sustaining and increasing education of students experiencing financial hardship in the UK, specifically within the remit of the subjects of science and the arts; and 4.3 The advancement of health by sustaining and supporting voluntary organisations providing home help, transport, daily care or food to physically or mentally impaired children or adults in Scotland; and 4.4 The advancement of health by providing relief and support to terminally ill children and their families in the UK.

Summary of the main activities in relation to these objects

The Trustees have considered various registered charities or individuals that meet the criteria set above and agree their acceptance to provide cash donations where appropriate and within the confines of the balances available to the SCIO. During the financial year-ended 30[th] November 2025, the trustees approve donations from the SCIO to various charities.

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period

Frost & Company, Chartered Accountants of Dorchester, Dorset, have been appointed as independent reviewer for annual reporting of SCIO financial year-ended 30[th] November 2025.

There were no changes to the Trustees during the financial year-ended 30[th] November 2025.

Financial review

Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)		 Cash balances will be maintained in the bank account of the SCIO in order
to provide further charitable donations, as these are identified. The SCIO
intends to distribute all reserves eventually to charitable causes.
Nil
The sole income of the SCIO is by way of personal donations made by Dr
Carter.

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)
Date
Mr Ashley Hugh Smith
Trustee
10 July 2026

4

Enter SC No. below

APPENDIX 2

Enter charity name below

The Jim and Anne Carter McLean SCIO

SC051805

The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO The Jim and Anne Carter McLean SCIO SC051805
Receipts andpayments accounts
For the period
from		 Period sta rt date Period end date
Day Month Year to Day Mon th Year
2025
1 Decemb er 2024 30 Novem ber
Section A Statement of receipts and payments
Dec
A1 Receipts Unrestricted
funds
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
6,000
-
-
-
-
-
6,000
-
-
-
6,000		 Restricted
funds
to nearest £		 Expendable
endowment
funds
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Permanent
endowment
funds
to nearest £		 Total funds
current period
to nearest £		 Total funds last
period
to nearest £
Donations - - - - 53,998
Legacies - - - - -
Grants - - - - -
Receipts from fundraisingactivities - - - - -
Gross tradingreceipts - - - - -
Income from investments other than
land and buildings		 - - - - -
Rents from land & buildings - - - - -
Gross receipts from other charitable
activities		 - - - - -
- - -
A1 Sub total - - 53,998
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - - - - -
Proceeds from sale of investments -
-		 - -
-		 - -
A2 Sub total - - -
Total receipts
A3 Payments		 - -
- - 53,998
Expenses for fundraising activities - - - - -
Gross trading payments - - - - -
Investment management costs - - - - -
Payments relating directly to charitable
activities		 - - - - -
Grants and donations - - - 6,000 40,000
Governance costs: - - - - -
Audit / independent examination - - - - -
Preparation of annual accounts - - - - -
Legal costs - - - - -
Other - - - - -
-
**A3 Sub total ** - - - 6,000 40,000
A4 Payments relating to asset and
investment movements
Purchases of fixed assets - - - - -
Purchase of investments - - - - -
**A4 Sub total ** - - - - -
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
- - - 6,000 40,000
6,000)
(		 - - - 6,000)
(		 13,998
-
6,000)
(		 -
- - - 6,000)
(		 13,998

APPENDIX 2

The Jim and Anne Carter McLean SCIO

SC051805

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
B1 Cash funds
B2 Investments		 Details Unrestricted
funds
to nearest £
13,998
6,000)
(		 Restricted funds
to nearest £
-
-		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start of year - - 13,998 53,998
Surplus / (deficit) shown on receipts and
payments account		 - - 6,000)
(		 40,000)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details		 7,998 - - - 7,998 13,998
-
-
-
Fund to which
-
asset belongs
-		 - 53,998
Market valuation
to nearest £		 Last year
to nearest £
Nil -
-
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Nil -
-
Details Total
Fund to which l		 -
-
-
iability relates Amount due
to nearest £		 Last year
to nearest £
Nil - -
Details Fund to which l Total
iability relates		 - -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
Nil 0 0
Signature Print Name Total -
-
Date of
approval
AshleyH Smith 14.6.26

JI001 - RECEIPTS AND PAYMENTS ACCS 2025 / Statement of balances

1

December 2007

APPENDIX 2

The Jim and Anne Carter McLean SCIO

SC051805

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

The Jim and Anne Carter Mclean SCIO ("the SCIO") was first registered on 22nd June 2022. Three Trustees of the SCIO who were appointed at the date of the registration, remained in service for the entire financial year-ended 30th November 2025. The sole income of the SCIO is by way of personal cash donations made by the Trustee and Chairman of the SCIO, Dr James Carter. No external fund raising activities have been conducted for the SCIO and none are envisioned to be made in the future. During the financial year to 30th November 2025, the Trustees made donations to eligible charities of totalling £6000.

No income was received during the year to 30th November 2025.

The Jim and Anne Carter Mclean SCIO ("the SCIO") was first registered on 22nd June 2022.
Three Trustees of the SCIO who were appointed at the date of the registration, remained in service for the
entire financial year-ended 30th November 2025.
The sole income of the SCIO is by way of personal cash donations made by the Trustee and Chairman of the
SCIO, Dr James Carter. No external fund raising activities have been conducted for the SCIO and none are
envisioned to be made in the future.
During the financial year to 30th November 2025, the Trustees made donations to eligible charities of totalling
£6000.
No income was received during the year to 30th November 2025.		 The Jim and Anne Carter Mclean SCIO ("the SCIO") was first registered on 22nd June 2022.
Three Trustees of the SCIO who were appointed at the date of the registration, remained in service for the
entire financial year-ended 30th November 2025.
The sole income of the SCIO is by way of personal cash donations made by the Trustee and Chairman of the
SCIO, Dr James Carter. No external fund raising activities have been conducted for the SCIO and none are
envisioned to be made in the future.
During the financial year to 30th November 2025, the Trustees made donations to eligible charities of totalling
£6000.
No income was received during the year to 30th November 2025.		 The Jim and Anne Carter Mclean SCIO ("the SCIO") was first registered on 22nd June 2022.
Three Trustees of the SCIO who were appointed at the date of the registration, remained in service for the
entire financial year-ended 30th November 2025.
The sole income of the SCIO is by way of personal cash donations made by the Trustee and Chairman of the
SCIO, Dr James Carter. No external fund raising activities have been conducted for the SCIO and none are
envisioned to be made in the future.
During the financial year to 30th November 2025, the Trustees made donations to eligible charities of totalling
£6000.
No income was received during the year to 30th November 2025.		 The Jim and Anne Carter Mclean SCIO ("the SCIO") was first registered on 22nd June 2022.
Three Trustees of the SCIO who were appointed at the date of the registration, remained in service for the
entire financial year-ended 30th November 2025.
The sole income of the SCIO is by way of personal cash donations made by the Trustee and Chairman of the
SCIO, Dr James Carter. No external fund raising activities have been conducted for the SCIO and none are
envisioned to be made in the future.
During the financial year to 30th November 2025, the Trustees made donations to eligible charities of totalling
£6000.
No income was received during the year to 30th November 2025.		 The Jim and Anne Carter Mclean SCIO ("the SCIO") was first registered on 22nd June 2022.
Three Trustees of the SCIO who were appointed at the date of the registration, remained in service for the
entire financial year-ended 30th November 2025.
The sole income of the SCIO is by way of personal cash donations made by the Trustee and Chairman of the
SCIO, Dr James Carter. No external fund raising activities have been conducted for the SCIO and none are
envisioned to be made in the future.
During the financial year to 30th November 2025, the Trustees made donations to eligible charities of totalling
£6000.
No income was received during the year to 30th November 2025.
C3a Trustee remuneration
C4a Trustee expenses
C5 Transactions with trustees
and connected persons
C4b Trustee expenses -
details
C3b Trustee remuneration -
details
C2 Grants		 D
Type of activity or project supported
Nil		 Individual /
institution		 Number of grants
made
£
0 0
Total -
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)		 -
Authority under which paid £
Nil 0
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)		 this box -
Nature of transaction Number of
trustees		 £
Nil 0 0

Nil
Nature of relationship		 Transaction
amount (£)
Balance
outstanding at
period end (£)

Nil		 0
0

C6 Other information

The Trustees of the SCIO do not receive remuneration for their services, nor have they claimed any expenses incurred during the financial year-ended 30th November 2025.

JI001 - RECEIPTS AND PAYMENTS ACCS 2025 / Notes

1

December 2007

APPENDIX 2

JI001 - RECEIPTS AND PAYMENTS ACCS 2025 / Notes

2

December 2007

APPENDIX 2

The Jim and Anne Carter McLean SCIO

SC051805

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Dr JM Carter - - - - - 53,998
-
-
-
Total
2 Grants		 - - - - - 53,998
-
Unrestricted
funds
to nearest £		 -
Restricted funds
to nearest £		 - - -
Total current
period
to nearest £		 -
Total last period
to nearest £
Nil - - - -
-
-
-
Total - - - -
- - - -

3 Gross receipts from other charitable activities

3 Gross receipts from other charitable activities 3 Gross receipts from other charitable activities
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Nil - - - - - -
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Childrens Hospice 2,000

- - - 2,000








Continuing Care 2,000 2,000 5,000
WarChild UK 2,000 2,000
Make a wish foundation - 5,000
Fife Gingerbread - 5,000
Salvation Army - 5,000
Cancer research - 10,000
Age Scotland 5,000
Lexi May Trust 5,000
-
-
-
Total 6,000 - - - 6,000 40,000

JI001 - RECEIPTS AND PAYMENTS ACCS 2025Additional notes (1)

December 2007

APPENDIX 2

SC051805

The Jim and Anne Carter McLean SCIO

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds		 Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations - - - - - 53,998
Legacies - - - - - -
Grants - - - - - -
Receipts from fundraisingactivities - - - - - -
Gross tradingreceipts - - - - - -
Income from investments other than land and buildings - - - - - -
Rents from land & buildings - - - - - -
Gross receipts from other charitable activities - - - - - -
Sub total
Receipts from asset & investment sales		 - - - - - 53,998
-
Proceeds from sale of fixed assets - - - - - -
Proceeds from sale of investments - - - - - -
Sub total
Total receipts
Payments		 - - - - - -
- - - - - 53,998
-
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - - -
Investment management costs - - - - - -
Payments relating directly to charitable activities - - - - - -
Grants and donations 6,000 - - - 6,000 40,000
Governance costs: - - - - - -
Audit / independent examination - - - - - -
Preparation of annual accounts - - - - - -
Legal costs - - - - - -
-
~~-~~
Sub total
Payments relating to asset and investment
movements		 6,000 - - - 6,000 40,000
-
Purchases of fixed assets - - - - - -
Purchase of investments - - - - - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
6,000 - - - 6,000 40,000
-
6,000)
(		 - - - 6,000)
(		 13,998
-
6,000)
(		 - - - 6,000)
(		 13,998
-

Nature and purpose of funds

The SCIO made donations to three separate charities totalling £6,000 during the financial year-ended 30th November 2025. The cash balance of £7,998 remained on the acccount in the name of the SCIO as at the financial year-end.

JI001 - RECEIPTS AND PAYMENTS ACCS 2025Additional notes (2)

December 2007

APPENDIX 3

Independent examiner’s report on the accounts

Report to the trustees/members of The Jim and Anne Carter McLean SCIO

Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts Independent examiner’s report on the accounts
The Jim and Anne Carter McLean SCIO
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:**		 SC051805
Period start date Period end date
Day Month Year Day Month Year

01
 December 2024 to
30		 November 2025
1 to 11 (remember to include the page
numbers of additional sheets)
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.
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.
In the course of my examination, no matter has come to my attention [other than that
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.
Date:
Stephen Frost
ICAEW
Unit C,Regent House,9 Crown Square,Poundbury,Dorchester,Dorset DT1 3DY

*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.

** OSCR will accept digital or typed signatures

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