IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC361381 2024-03-31 SC361381 2025-03-31 SC361381 2024-04-01 2025-03-31 SC361381 2023-03-31 SC361381 2023-04-01 2024-03-31 SC361381 2024-03-31 SC361381 ns0:CharitableCompanyLimitedByGuarantee 2024-04-01 2025-03-31 SC361381 ns15:PoundSterling 2024-04-01 2025-03-31 SC361381 ns11:FRS102 2024-04-01 2025-03-31 SC361381 ns0:IndependentExaminationCharity 2024-04-01 2025-03-31 SC361381 ns11:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC361381 ns11:FullAccounts 2024-04-01 2025-03-31 SC361381 ns0:CharitiesSORP 2024-04-01 2025-03-31 SC361381 ns0:Trustee1 2024-04-01 2025-03-31 SC361381 ns0:Trustee2 2024-04-01 2025-03-31 SC361381 ns0:Trustee3 2024-04-01 2025-03-31 SC361381 ns0:Trustee4 2024-04-01 2025-03-31 SC361381 ns11:RegisteredOffice 2024-04-01 2025-03-31 SC361381 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC361381 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC361381 ns0:Activity8 2024-04-01 2025-03-31 SC361381 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC361381 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC361381 ns0:Activity8 2023-04-01 2024-03-31 SC361381 ns0:TotalUnrestrictedFunds 2024-03-31 SC361381 ns0:TotalRestrictedIncomeFunds 2024-03-31 SC361381 ns0:TotalUnrestrictedFunds 2025-03-31 SC361381 ns0:TotalRestrictedIncomeFunds 2025-03-31 SC361381 ns10:WithinOneYear 2025-03-31 SC361381 ns10:WithinOneYear 2024-03-31 SC361381 2 2024-04-01 2025-03-31

REGISTERED COMPANY NUMBER: SC361381 (Scotland)

REGISTERED CHARITY NUMBER: 040653

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Katie McKerracher Trust

The Katie McKerracher Trust

Contents of the Financial Statements

for the Year Ended 31 March 2025

| Page |

| Reference and Administrative Details | 1 |

| Report of the Trustees | 2 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Statement of Financial Position | 6 |

| Notes to the Financial Statements | 7 |  | to |  | 11

The Katie McKerracher Trust

Reference and Administrative Details

for the Year Ended 31 March 2025

| TRUSTEES | Mrs A McKerracher

| A J McKerracher

| D Lunn

| D Manson

| COMPANY SECRETARY | Mrs A McKerracher

| REGISTERED OFFICE | Cherrydene

| Ettrickbridge

| Selkirk

| Borders

| TD7 5JL

| REGISTERED COMPANY NUMBER | SC361381 (Scotland)

| REGISTERED CHARITY NUMBER | 040653

| INDEPENDENT EXAMINER | EQ Accountants Ltd

| 47-49 The Square

| Kelso

| Roxburghshire

| TD5 7HW

The Katie McKerracher Trust (Registered number: SC361381)

Report of the Trustees

for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To help children in the UK with a Diffuse Pontine Glioma particularly, but not exclusively, by supporting/informing/counselling patients and their families, providing access to healing/alternative therapy, and investigating/supporting research into Diffuse Pontine Gliomas.

To provide financial assistance to highland and tap dancers from the Scottish Borders in order to maintain dancing culture and allow dancers to further their dancing careers.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Trust was able to help 6 DIPG patients this year, through 8 separate grants. The total amount granted was £7,421. The Trust did not receive any requests from local dancers.

The Trust has continued to receive fantastic support from all sections of the community, including the following larger events:

- |  | Corporate donation from William Purves Funeral Directors |

- |  | Helen & Andy aka The Distillery Baggers |

- |  | Christmas donations from friends & family |

- |  | Fiona's Hot Stuff Charity Tin |

- |  | Cross Keys Pub Quiz Winnings |  |

We continue to receive positive feedback from patients' families, recognising the work the Trust does and re-affirming how important the information booklet is. The level of financial support continues to be agreed in consultation with hospital social workers. The list below outlines how the financial support was used:

- |  | Legoland trip |

- |  | Disneyland trip |

- |  | Travel and Fuel costs |

- |  | Funeral Expenses |

| Living costs |  |

All of the recipients met the criteria of the Trust’s Memorandum and Articles of Association.

The Trust would like to thank everyone that has helped the Trust throughout the year, making sure we can provide help to those in need.

FINANCIAL REVIEW

Financial position

The financial position of the Trust is shown in the attached financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the board of trustees on 11 November 2025 and signed on its behalf by:

The Katie McKerracher Trust (Registered number: SC361381)

Report of the Trustees

for the Year Ended 31 March 2025

A J McKerracher - Trustee

Independent Examiner's Report to the Trustees of

The Katie McKerracher Trust

I report on the accounts for the year ended 31 March 2025 set out on pages five to eleven.

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's 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 the independent examiner's report

My examination was 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 seeking explanations from you as 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 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 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 to comply with Regulation 8 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.

Sheryl Macaulay FCCA

The Association of Chartered Certified Accountants

EQ Accountants Ltd

47-49 The Square

Kelso

Roxburghshire

TD5 7HW

11 November 2025

The Katie McKerracher Trust

Statement of Financial Activities

for the Year Ended 31 March 2025

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 16,422 |  | - |  | 16,422 |  | 4,907 |

Investment income | 2 | 1,508 |  | - |  | 1,508 |  | 1,340 |

Total | 17,930 |  | - |  | 17,930 |  | 6,247 |

EXPENDITURE ON

Raising funds | 3 | 1,473 |  | - |  | 1,473 |  | 1,016 |

Charitable activities

Grants and support | 7,421 |  | - |  | 7,421 |  | 6,200 |

Total | 8,894 |  | - |  | 8,894 |  | 7,216 |

NET INCOME/(EXPENDITURE) | 9,036 |  | - |  | 9,036 |  | (969 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 103,749 |  | - |  | 103,749 |  | 104,718 |

TOTAL FUNDS CARRIED FORWARD | 112,785 |  | - |  | 112,785 |  | 103,749 |

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The Katie McKerracher Trust (Registered number: SC361381)

Statement of Financial Position

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

CURRENT ASSETS |

Stocks | 7 | 477 |  | 507 |

Debtors | 8 | 43 |  | 43 |

Cash at bank | 112,840 |  | 103,756 |

113,360 |  | 104,306 |

CREDITORS |

Amounts falling due within one year | 9 | (575 | ) | (557 | )

NET CURRENT ASSETS | 112,785 |  | 103,749 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 112,785 |  | 103,749 |

NET ASSETS | 112,785 |  | 103,749 |

FUNDS | 11

Unrestricted funds | 112,785 |  | 103,749 |

TOTAL FUNDS | 112,785 |  | 103,749 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 November 2025 and were signed on its behalf by:

A McKerracher - Trustee

The Katie McKerracher Trust

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. | INVESTMENT INCOME

| 31.3.25 |  | 31.3.24

£ | £ |

| Deposit account interest | 1,508 |  | 1,340 |  |

The Katie McKerracher Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | RAISING FUNDS

| Raising donations and legacies

| 31.3.25 |  | 31.3.24

£ | £ |

| Support costs | 216 |  | 216 |  |

4. | SUPPORT COSTS

| Governance |

| Management |  | Finance |  | costs |  | Totals

£ | £ | £ | £ |

| Raising donations and legacies | - |  | 216 |  | - |  | 216 |  |

| Other trading activities | 670 |  | - |  | 557 |  | 1,227 |  |

670 |  | 216 |  | 557 |  | 1,443 |  |

| Support costs, included in the above, are as follows: |

| Management |

| 31.3.25 |  | 31.3.24

| Other |

| trading |  | Total

| activities |  | activities

£ | £ |

| Insurance | 220 |  | 200 |  |

| Sundry expenses | - |  | 74 |  |

| Website expenses | 450 |  | - |  |

670 |  | 274 |  |

| Finance |

| 31.3.25 |  | 31.3.24

| Raising |

| donations |

| and |  | Total

| legacies |  | activities

£ | £ |

| Just Giving fees | 216 |  | 216 |  |

| Governance costs |

| 31.3.25 |  | 31.3.24

| Other |

| trading |  | Total

| activities |  | activities

£ | £ |

| Independent Examiner's fee | 528 |  | 504 |  |

| Companies House fees | 29 |  | 13 |  |

557 |  | 517 |  |

The Katie McKerracher Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

6. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 31.3.25 |  | 31.3.24

| Staff | - |  | 1 |  |

| No employees received emoluments in excess of £60,000.

7. | STOCKS

| 31.3.25 |  | 31.3.24

£ | £ |

| Merchandise | 477 |  | 507 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Prepayments | 43 |  | 43 |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.3.25 |  | 31.3.24

£ | £ |

| Accrued expenses | 575 |  | 557 |  |

10. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

| 31.3.25 |  | 31.3.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

£ | £ | £ | £ |

| Current assets | 113,360 |  | - |  | 113,360 |  | 104,306 |  |

| Current liabilities | (575 | ) | - |  | (575 | ) | (557 | ) |

112,785 |  | - |  | 112,785 |  | 103,749 |  |

The Katie McKerracher Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 103,749 |  | 9,036 |  | 112,785 |  |

| TOTAL FUNDS | 103,749 |  | 9,036 |  | 112,785 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 17,930 |  | (8,894 | ) | 9,036 |  |

| TOTAL FUNDS | 17,930 |  | (8,894 | ) | 9,036 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 104,718 |  | (969 | ) | 103,749 |  |

| TOTAL FUNDS | 104,718 |  | (969 | ) | 103,749 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 6,247 |  | (7,216 | ) | (969 | ) |

| TOTAL FUNDS | 6,247 |  | (7,216 | ) | (969 | ) |

The Katie McKerracher Trust

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

11. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.4.23 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 104,718 |  | 8,067 |  | 112,785 |  |

| TOTAL FUNDS | 104,718 |  | 8,067 |  | 112,785 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 24,177 |  | (16,110 | ) | 8,067 |  |

| TOTAL FUNDS | 24,177 |  | (16,110 | ) | 8,067 |  |

12. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2025.