OSCR Period start date Month Year 03 2024 Period end date Month Y88r 03 2025 Oa 01 Da 31 From kotli5h Charity Regulator Office of the Scottish Charity Rogulator Reference and administration details Charity name Other namès Charity is known by Reglstered Gharlty number Charlty's prlnclpal addre88 The Royal High School Foundation SCIO The RHS Foundation SCO53153 The Royal High School 41 Easl Barnton Avenue Edinburgh Postcode EH4 6JP Names of the charity tru8toes on date of approval of Trustee8' Annual Raport It ahy):. Trustee Trustee Trustee Trustee Truslee Trustee Trustee Appoinled 0310612024 10 11 12 13 14 15 16 17 18 19 20 APPENDIX 1 Reference and administration details Names of all other charity trustees during tha period, If any, (for example, those who reslgned part way through the financlal perlodl structure, governance and management Type of governlng document Single Tier SCIO Constitution Tru8teo recrultment and appolntment By the Trustees Objectives and activitles Charltable purposes The Advancement of Education Summary of Ihe main activltles In relation to these objects Fundraising and giving of grants and donations to the Royal High School, its clubs and societies APPENDIX 1 Achievements and performance Summary of the maln achlevements of the charity durlng tha flnanclal period Establishment of fundraising 8Ctivities, systems and structures. Firsl distributions will be in 2025. Financial review Brlef Statement of the charlty's policy on reserves Reserves to be distributed for the charitable purpose. Detalls of any deflclt None Donated facllltl88 and services (if any APPENDIX 1 other optlonal information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Slgnature(8) OSCR will accept dlgltal or typed slgnalure$ Full name(s) Posltion {e.g. Chair) Truslee Date November 2025 /4/11/2è ts APPENDIX 2 The Royal High School Foundation SCIO Receipts and payments accounts SC053153 OSCR Fof the peflod from Scollish Charity Regulator oi March 2024 31 March 2026 Section A Statement of receipts and payments Unrestrlcted funds Restricted fundg Expendable endowmènt funils Permanent endowment funds Total funds urrent perlod Total funds last perlod lo n•ar•sl £ to n•aroit t to noar•st e lo near•￿ E to 11•4r•sl E Al Recel t$ Donat￿n$ 15,020 16.020 Legacies Gran1$ Recèipts from fundraising aclivilpes Gross trading receipty HMR Gift Aid 1,522 1,S22 927 Rents frorn land & buildings Gross reeeipls frorn other charilabl6 8ank Compensation 100 7,S69 100 ot8 A2 Recelpts from 01s91 & Inv08tm•nt 8Bles Proceeds from sale ol fixed ass815 P[C￿e￿￿$ from sale ol investments tot& Total recelpts 17,669 17,569 A3 Paymgnts Expenses lor lundraising 8¢1ivilies Gross trading payments Inv8s1rnenl management cosls Payrn8nl3 relating direclly to charit8bla 1,668 1,888 Grants an¢J donations Governance costs.. Audit l independent ex8rnin81ion Prepar81ion ol gnnual 8ecoun13 Legal costs Other A3 Sub lotal 1.668 1.668 A4 P8ymont$ rèlatlng to a55et and Investm&nt movementg Puich8ses of fixed assets Purchase of investments A4 Sub total Total payn7enls 1,668 1,668 15,901 A5 Transfers to I Ifrom) funds Surplus l (deficllj lorye8r 15,901 APPENOIX 2 The Royal Hlgh School Foundatlon SCIO Section B Statement of balances SC053153 L+nreslrfcted nda Expendable ¢lldowmonl funds to ne1￿31£ Permanent ¢ndQwmeni funds t4 nÈiresi£ RÈsirfcted funds Total tutrent perlod Total las¢ perlod Categor195 iortearèstt to n*aT*&t£ 51 cash lunds Cash and bank balance5 81 start ofyear Surplusl Ideficill smwn on recelpts and payments acojunt 16,901 15,901 Cash and bank balances at end oly88r 15,901 10.901 IAgr88 balances wlh rec8lpls and paym2nls 8¢counii$ll Funtj tovknl¢h 411•1 b•l¢n9¥ ton•ar•st£ B2 Inv08tment8 To141 Fund io%¥hl¢h •¥••1b•1r￿ CuTh•ntv4lu• Ill lo n•4r••lE B3 Other a88•ts To141 Amtsunl du• lo n•thr••t£ B4 Llabllltlè8 Tvlal Fund tv *thlrh¥Klblllty Th￿t*1 Amountdu• B6 Contlng•nt Ilabllllle8 $1gn¢d by on• or two Iru•lee• on beh411 ol all Iho IruBleg• Oat8 01 approv41 li Copy of 20Z5 RHS Fwdoi￿n Aceountsl SiAternenl ol balance5 0ec￿￿ber 20D7 APPENDIX 2 The Royal High School Foundation SCIO Receipts and payments accounts SC053153 OSCR Fof the peflod from Scollish Charity Regulator oi March 2024 31 March 2026 Section A Statement of receipts and payments Unrestrlcted funds Restricted fundg Expendable endowmènt funils Permanent endowment funds Total funds urrent perlod Total funds last perlod lo n•ar•sl £ to n•aroit t to noar•st e lo near•￿ E to 11•4r•sl E Al Recel t$ Donat￿n$ 15,020 16.020 Legacies Gran1$ Recèipts from fundraising aclivilpes Gross trading receipty HMR Gift Aid 1,522 1,S22 927 Rents frorn land & buildings Gross reeeipls frorn other charilabl6 8ank Compensation 100 7,S69 100 ot8 A2 Recelpts from 01s91 & Inv08tm•nt 8Bles Proceeds from sale ol fixed ass815 P[C￿e￿￿$ from sale ol investments tot& Total recelpts 17,669 17,569 A3 Paymgnts Expenses lor lundraising 8¢1ivilies Gross trading payments Inv8s1rnenl management cosls Payrn8nl3 relating direclly to charit8bla 1,668 1,888 Grants an¢J donations Governance costs.. Audit l independent ex8rnin81ion Prepar81ion ol gnnual 8ecoun13 Legal costs Other A3 Sub lotal 1.668 1.668 A4 P8ymont$ rèlatlng to a55et and Investm&nt movementg Puich8ses of fixed assets Purchase of investments A4 Sub total Total payn7enls 1,668 1,668 15,901 A5 Transfers to I Ifrom) funds Surplus l (deficllj lorye8r 15,901 APPENOIX 2 The Royal Hlgh School Foundatlon SCIO Section B Statement of balances SC053153 L+nreslrfcted nda Expendable ¢lldowmonl funds to ne1￿31£ Permanent ¢ndQwmeni funds t4 nÈiresi£ RÈsirfcted funds Total tutrent perlod Total las¢ perlod Categor195 iortearèstt to n*aT*&t£ 51 cash lunds Cash and bank balance5 81 start ofyear Surplusl Ideficill smwn on recelpts and payments acojunt 16,901 15,901 Cash and bank balances at end oly88r 15,901 10.901 IAgr88 balances wlh rec8lpls and paym2nls 8¢counii$ll Funtj tovknl¢h 411•1 b•l¢n9¥ ton•ar•st£ B2 Inv08tment8 To141 Fund io%¥hl¢h •¥••1b•1r￿ CuTh•ntv4lu• Ill lo n•4r••lE B3 Other a88•ts To141 Amtsunl du• lo n•thr••t£ B4 Llabllltlè8 Tvlal Fund tv *thlrh¥Klblllty Th￿t*1 Amountdu• B6 Contlng•nt Ilabllllle8 $1gn¢d by on• or two Iru•lee• on beh411 ol all Iho IruBleg• Oat8 01 approv41 li Copy of 20Z5 RHS Fwdoi￿n Aceountsl SiAternenl ol balance5 0ec￿￿ber 20D7 ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of** NoneNone **any items that the examiner wishes to disclose** APPENDIX 2 The Royal High School Foundation SCIO Receipts and payments accounts SC053153 OSCR Fof the peflod from Scollish Charity Regulator oi March 2024 31 March 2026 Section A Statement of receipts and payments Unrestrlcted funds Restricted fundg Expendable endowmènt funils Permanent endowment funds Total funds urrent perlod Total funds last perlod lo n•ar•sl £ to n•aroit t to noar•st e lo near•￿ E to 11•4r•sl E Al Recel t$ Donat￿n$ 15,020 16.020 Legacies Gran1$ Recèipts from fundraising aclivilpes Gross trading receipty HMR Gift Aid 1,522 1,S22 927 Rents frorn land & buildings Gross reeeipls frorn other charilabl6 8ank Compensation 100 7,S69 100 ot8 A2 Recelpts from 01s91 & Inv08tm•nt 8Bles Proceeds from sale ol fixed ass815 P[C￿e￿￿$ from sale ol investments tot& Total recelpts 17,669 17,569 A3 Paymgnts Expenses lor lundraising 8¢1ivilies Gross trading payments Inv8s1rnenl management cosls Payrn8nl3 relating direclly to charit8bla 1,668 1,888 Grants an¢J donations Governance costs.. Audit l independent ex8rnin81ion Prepar81ion ol gnnual 8ecoun13 Legal costs Other A3 Sub lotal 1.668 1.668 A4 P8ymont$ rèlatlng to a55et and Investm&nt movementg Puich8ses of fixed assets Purchase of investments A4 Sub total Total payn7enls 1,668 1,668 15,901 A5 Transfers to I Ifrom) funds Surplus l (deficllj lorye8r 15,901 APPENOIX 2 The Royal Hlgh School Foundatlon SCIO Section B Statement of balances SC053153 L+nreslrfcted nda Expendable ¢lldowmonl funds to ne1￿31£ Permanent ¢ndQwmeni funds t4 nÈiresi£ RÈsirfcted funds Total tutrent perlod Total las¢ perlod Categor195 iortearèstt to n*aT*&t£ 51 cash lunds Cash and bank balance5 81 start ofyear Surplusl Ideficill smwn on recelpts and payments acojunt 16,901 15,901 Cash and bank balances at end oly88r 15,901 10.901 IAgr88 balances wlh rec8lpls and paym2nls 8¢counii$ll Funtj tovknl¢h 411•1 b•l¢n9¥ ton•ar•st£ B2 Inv08tment8 To141 Fund io%¥hl¢h •¥••1b•1r￿ CuTh•ntv4lu• Ill lo n•4r••lE B3 Other a88•ts To141 Amtsunl du• lo n•thr••t£ B4 Llabllltlè8 Tvlal Fund tv *thlrh¥Klblllty Th￿t*1 Amountdu• B6 Contlng•nt Ilabllllle8 $1gn¢d by on• or two Iru•lee• on beh411 ol all Iho IruBleg• Oat8 01 approv41 li Copy of 20Z5 RHS Fwdoi￿n Aceountsl SiAternenl ol balance5 0ec￿￿ber 20D7 ## **APPENDIX 3** ||**Independent examiner’s report on the accounts**
**V2**| |---|---| |**Report to the**|Charity name| |**trustees/members of**|The RoyyaallHigh ScchhoooollFouunnddaatitoionnSCCIIOO| |**Registered charity**
**number**|**SC**005533115533| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||1
3
202244
**to**
31
3
202255| |**Set out on pages**|(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**: Name: Relevant professional qualification(s) or body (if any): Address:** *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**