2025-06-30-accounts

THE ROBERTSON FOUNDATION

ACCOUNTS

FOR

30 JUNE 2025

CHARITY NUMBER SC052493

RITSONS

Chartered Accountants 103 High Street Elgin IV30 1EB

The Robertson Foundation

Page 1

Trustees' Annual Report and Accounts for the period ended 30 June 2025

Scottish Charity Number : SC052493

Current trustees

Sir William George Robertson CBE Lady Hilda Mary Robertson Elliot Cardno Robertson Sonya Billie Edgar

Contact Address

Robertson House, Castle Business Park, Stirling FK9 4TZ

Recruitment and appointment of Trustees

Any new trustees may be appointed by resolution of the trustees. The number of the trustees shall not be less than three.

Governing document

The trust, which is a registered charity and unincorporated, is operated under the terms of the Deed of Trust. The trust was registered as a charity on 18 April 2023.

Charitable purposes

The Trustees shall hold the trust funds for all or any of the following purposes:

• the prevention or relief of poverty;

• the advancement of education;

• the advancement of health;

• the advancement of citizenship or community development (including the promotion of rural and urban regeneration);

• the promotion of equality and diversity;

• the promotion of civic responsibility, volunteering, the voluntary sector or the effectiveness or efficiency of charities.

The Trustees shall have the power to make payments from the income for the charitable purposes.

Activities and achievements

During the period, no donations were paid.

Reserves

At the period end the total unrestricted reserves were £1. Any funds held in the unrestricted reserve are available for distribution, after expenses are deducted.

Approved by the Trustees and signed on their behalf by:

Elliot Robertson

Elliot Robertson (Mar 24, 2026 16:36:42 GMT)

Elliott Cardno Robertson

Trustee

Date: 24/03/2026

The Robertson Foundation

Page 2

Independent Examiner's Report to the Trustees of The Robertson Foundation

I report on the accounts of the charity for the period ended 30 June 2025 which are set out on pages 3 to 5.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 report

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 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 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 connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements:

• to keep proper 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

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

Alison Fionda

Alison Fionda (Mar 25, 2026 08:43:44 GMT)

Alison Fionda, CA as associate in the firm of: Ritsons

Chartered Accountants Independent Examiner

103 High Street Elgin IV30 IEB

Date:

25/03/2026

Page 3

The Robertson Foundation

Receipts and Payments Account for the period ended 30 June 2025

Receipts Donations received Interest received Total Receipts Payments Payments for charitable activities: Donations to charities Accountancy fees Total payments for charitable activities Total Payments Net receipts / (payments) for the year Transfer (to ) / from funds Surplus / (Deficit) for year			2025	2024 TOTAL Total £ - 1 - - 1 - - - - - - - - - 1 - - - 1
		Unrestricted £ - -	Restricted £ - -
		-	-
		- -	- -
		-	-
		-	-
		- -	- -
		-	-

The Robertson Foundation

Page 4

Statement of Balances as at 30 June 2025

Bank and cash in hand Opening balances Surplus/(deficit) for the year Closing balances		2025	Total 1 - 1	2024 - 1
	Unrestricted £ 1 -	Restricted £ - -
	1	-		1

Approved by the Trustees and signed on their behalf by:

Elliot Robertson

Elliot Robertson (Mar 24, 2026 16:36:42 GMT) Elliott Cardno Robertson Trustee 24/03/2026 Date

Page 5

The Robertson Foundation

Notes to the Accounts for the period ended 30 June 2025

• 1 Trustee remuneration and expenses

The trustees did not receive any remuneration or expenses during the period.

The Robertson Foundation accounts

Final Audit Report

2026-03-25

Created: 2026-03-13 By: Ritsons Chartered Accountants ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAAU0KBCnc3KdCweOzbeHEt9qCKewIm8-64

"The Robertson Foundation accounts" History

Document created by Ritsons Chartered Accountants ([e-mail]) 2026-03-13 - 10:08:11 AM GMT

Document emailed to Elliot Robertson ([e-mail]) for signature 2026-03-13 - 10:08:15 AM GMT

• Email viewed by Elliot Robertson ([e-mail]) 2026-03-24 - 4:36:16 PM GMT

• Document e-signed by Elliot Robertson ([e-mail]) Signature Date: 2026-03-24 - 4:36:42 PM GMT - Time Source: server

Document emailed to Alison Fionda ([e-mail]) for signature 2026-03-24 - 4:36:43 PM GMT

• Email viewed by Alison Fionda ([e-mail]) 2026-03-25 - 8:42:43 AM GMT

• Document e-signed by Alison Fionda ([e-mail]) Signature Date: 2026-03-25 - 8:43:44 AM GMT - Time Source: server

Agreement completed.

2026-03-25 - 8:43:44 AM GMT