## **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**