IRIS Accounts Production v25.4.12.37 Other Company accounts True false Pounds 1.7.24 30.6.25 30.6.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC197634 2024-06-30 SC197634 2025-06-30 SC197634 2024-07-01 2025-06-30 SC197634 2023-06-30 SC197634 2023-07-01 2024-06-30 SC197634 2024-06-30 SC197634 ns0:CharitableCompanyLimitedByGuarantee 2024-07-01 2025-06-30 SC197634 ns15:PoundSterling 2024-07-01 2025-06-30 SC197634 ns11:FRS102 2024-07-01 2025-06-30 SC197634 ns0:IndependentExaminationCharity 2024-07-01 2025-06-30 SC197634 ns11:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC197634 ns11:FullAccounts 2024-07-01 2025-06-30 SC197634 ns0:CharitiesSORP 2024-07-01 2025-06-30 SC197634 ns16:EnglandWales 2024-07-01 2025-06-30 SC197634 ns11:RegisteredOffice 2024-07-01 2025-06-30 SC197634 ns0:Trustee2 2024-07-01 2025-06-30 SC197634 ns0:Trustee3 2024-07-01 2025-06-30 SC197634 ns0:Trustee4 2024-07-01 2025-06-30 SC197634 ns0:Trustee1 2024-07-01 2025-06-30 SC197634 ns0:Trustee5 2024-07-01 2025-06-30 SC197634 ns0:Trustee6 2024-07-01 2025-06-30 SC197634 ns0:Activity8 2024-07-01 2025-06-30 SC197634 ns0:Activity8 2023-07-01 2024-06-30 SC197634 ns0:Activity9 2024-07-01 2025-06-30 SC197634 ns0:Activity9 2023-07-01 2024-06-30 SC197634 ns10:WithinOneYear 2025-06-30 SC197634 ns10:WithinOneYear 2024-06-30 SC197634 ns0:TotalUnrestrictedFunds 2025-06-30 SC197634 2 2024-07-01 2025-06-30

REGISTERED COMPANY NUMBER: SC197634 (Scotland)

REGISTERED CHARITY NUMBER: SCO29121

Report of the Trustees and

Financial Statements for the Year Ended 30 June 2025

for

THE MONTROSE HERITAGE TRUST

| THE MONTROSE HERITAGE TRUST |

Contents of the Financial Statements

for the Year Ended 30 June 2025

| Page |

| Report of the Trustees | 1 |

| Independent Examiner's Report | 2 |

| Statement of Financial Activities | 3 |

| Balance Sheet | 4 |  | to |  | 5

| Notes to the Financial Statements | 6 |  | to |  | 9

THE MONTROSE HERITAGE TRUST (REGISTERED NUMBER: SC197634) |

Report of the Trustees

for the Year Ended 30 June 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 30 June 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC197634 (Scotland)

Registered Charity number

SCO29121

Registered office

Seaview

Rosemount

Hillside

Montrose

Angus

DD10 9JS

Trustees

I H Hamilton Retired

D J May Retired

A W Orr Retired

J S Stevenson Chartered Accountant

E J Wojciechowski Marketing manager

L Fraser Retired

Independent Examiner

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

Approved by order of the board of trustees on 13 March 2026 and signed on its behalf by:

J S Stevenson - Trustee

Independent Examiner's Report to the Trustees of

The Montrose Heritage Trust

Independent examiner's report to the trustees of The Montrose Heritage Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicholas Bradford

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

13 March 2026

| THE MONTROSE HERITAGE TRUST |

Statement of Financial Activities

for the Year Ended 30 June 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

EXPENDITURE ON

Charitable activities

Promotion of Heritage Montrose | 841 |  | 384 |

Management of Charity | 51 |  | 13 |

Total | 892 |  | 397 |

NET INCOME/(EXPENDITURE) | (892 | ) | (397 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 7,134 |  | 7,531 |

TOTAL FUNDS CARRIED FORWARD | 6,242 |  | 7,134 |

THE MONTROSE HERITAGE TRUST (REGISTERED NUMBER: SC197634) |

Balance Sheet

30 June 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Stocks | 4 | 41 |  | 41 |

Cash at bank | 6,201 |  | 7,285 |

6,242 |  | 7,326 |

CREDITORS |

Amounts falling due within one year | 5 | - |  | (192 | )

NET CURRENT ASSETS | 6,242 |  | 7,134 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,242 |  | 7,134 |

NET ASSETS | 6,242 |  | 7,134 |

FUNDS | 6

Unrestricted funds | 6,242 |  | 7,134 |

TOTAL FUNDS | 6,242 |  | 7,134 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

THE MONTROSE HERITAGE TRUST (REGISTERED NUMBER: SC197634) |

Balance Sheet - continued

30 June 2025

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 13 March 2026 and were signed on its behalf by:

J S Stevenson - Trustee

| THE MONTROSE HERITAGE TRUST |

Notes to the Financial Statements

for the Year Ended 30 June 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.

| 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.

| Stock

| 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. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

| Trustees' expenses

| No trustees expenses were provided for in the year ended 30-06-25. £192 was paid for in the year ended 30-06-24.

| THE MONTROSE HERITAGE TRUST |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| EXPENDITURE ON

| Charitable activities

| Promotion of Heritage Montrose | 384 |

| Management of Charity | 13 |

| Total | 397 |

| NET INCOME/(EXPENDITURE) | (397 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 7,531 |

| TOTAL FUNDS CARRIED FORWARD | 7,134 |

4. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 41 |  | 41 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 192 |  |

6. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.7.24 |  | in funds |  | 30.6.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,134 |  | (892 | ) | 6,242 |  |

| TOTAL FUNDS | 7,134 |  | (892 | ) | 6,242 |  |

| THE MONTROSE HERITAGE TRUST |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | - |  | (892 | ) | (892 | ) |

| TOTAL FUNDS | - |  | (892 | ) | (892 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.7.23 |  | in funds |  | 30.6.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,531 |  | (397 | ) | 7,134 |  |

| TOTAL FUNDS | 7,531 |  | (397 | ) | 7,134 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | - |  | (397 | ) | (397 | ) |

| TOTAL FUNDS | - |  | (397 | ) | (397 | ) |

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

| Net |  |

| movement |  | At |

| At 1.7.23 |  | in funds |  | 30.6.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,531 |  | (1,289 | ) | 6,242 |  |

| TOTAL FUNDS | 7,531 |  | (1,289 | ) | 6,242 |  |

| THE MONTROSE HERITAGE TRUST |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | MOVEMENT IN FUNDS - continued

| 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 | - |  | (1,289 | ) | (1,289 | ) |

| TOTAL FUNDS | - |  | (1,289 | ) | (1,289 | ) |

7. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 30 June 2025.