IRIS Accounts Production v26.1.10.61 Other Company accounts True false Pounds 1.12.24 30.11.25 30.11.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC436510 2024-11-30 SC436510 2025-11-30 SC436510 2024-12-01 2025-11-30 SC436510 2023-11-30 SC436510 2023-12-01 2024-11-30 SC436510 2024-11-30 SC436510 ns0:CharitableCompanyLimitedByGuarantee 2024-12-01 2025-11-30 SC436510 ns15:PoundSterling 2024-12-01 2025-11-30 SC436510 ns11:FRS102 2024-12-01 2025-11-30 SC436510 ns0:IndependentExaminationCharity 2024-12-01 2025-11-30 SC436510 ns11:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC436510 ns11:FullAccounts 2024-12-01 2025-11-30 SC436510 ns0:CharitiesSORP 2024-12-01 2025-11-30 SC436510 ns16:EnglandWales 2024-12-01 2025-11-30 SC436510 ns11:RegisteredOffice 2024-12-01 2025-11-30 SC436510 ns0:Trustee2 2024-12-01 2025-11-30 SC436510 ns0:Trustee1 2024-12-01 2025-11-30 SC436510 ns0:Trustee3 2024-12-01 2025-11-30 SC436510 ns0:Trustee4 2024-12-01 2025-11-30 SC436510 ns0:Trustee5 2024-12-01 2025-11-30 SC436510 ns11:CompanySecretary1 2024-12-01 2025-11-30 SC436510 ns0:Activity8 2024-12-01 2025-11-30 SC436510 ns0:Activity8 2023-12-01 2024-11-30 SC436510 ns10:WithinOneYear 2025-11-30 SC436510 ns10:WithinOneYear 2024-11-30 SC436510 ns0:TotalUnrestrictedFunds 2025-11-30 SC436510 ns10:ComputerEquipment 2024-12-01 2025-11-30 SC436510 2 2024-12-01 2025-11-30 SC436510 ns10:ComputerEquipment 2024-11-30 SC436510 ns10:ComputerEquipment 2025-11-30 SC436510 ns10:ComputerEquipment 2024-11-30

REGISTERED COMPANY NUMBER: SC436510 (Scotland)

REGISTERED CHARITY NUMBER: SC043561

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 30 November 2025

for

The Chaffinch Trust

The Chaffinch Trust

Contents of the Financial Statements

For The Year Ended 30 November 2025

| Page |

Report of the Trustees | 1 |  | to |  | 3

Independent Examiner's Report | 4 |

Statement of Financial Activities | 5 |

Balance Sheet | 6 |

Notes to the Financial Statements | 7 |  | to |  | 10

The Chaffinch Trust (Registered number: SC436510)

Report of the Trustees

For The Year Ended 30 November 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 November 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

The Charity's objectives are to encourage cooperation and collaboration between charities, with an emphasis on the issues relating to clean water, sanitation, education and housing - including recycling of materials for buildings and for medical applications - always with the specific aim of drawing together existing organisations, charities and people within these groups to enhance sharing.

STRATEGIES TO ACHIEVE THE CHARITY'S OBJECTIVES

The key to the success of the charity is to be able to develop links, friendships and instigate action with those charities serving the communities in the less advantaged areas of the United Kingdom and overseas. The Management Team has continued to be busy during this period, focusing on building connections and spreading awareness to a wide range of charities, organisations and individuals in the UK and around the world.Links with other organisations developed over the life of the charity have been maintained.

ACHIEVEMENTS AND PERFORMANCE

In January 2025, due to work pressures, Malcolm Rust stepped aside from being a Trustee and the formal legal advisor to the Trust but wonderfully offered his support and guidance whenever we need it.

We have new connections, with the organisation Kanzen for Life and the NHS Tayside Charitable Foundation.

In February 2025, her Royal Highness The Princess Royal extended her patronage, guarding the

vision of the organisation for a further three years. It is wonderful to have not only the Princess' patronage but also her active involvement, her attendance at all management meetings and her hosting of these events.

The charity was invited and sent representatives to HRH's birthday Charities Forum in June 2025.

We have had continued links with a school in Ghana and these connections are enabling the charity to distribute yet another container with medical materials and computers, this time to hospitals in Ghana.

Project Hope, with its global reach, is a major source of inspiration and we are deeply grateful for the continued support of Gulfsands Energy, the link with Phoenix Space continues as do our links with Showcase the Street in Scotland and Bhubesi Pride Foundation. In Malawi.The charity has been fortunate in its trustees and the board of management over the last period.

The Chaffinch Trust (Registered number: SC436510)

Report of the Trustees

For The Year Ended 30 November 2025

FINANCIAL REVIEW

Financial position

With the exception of governance costs - the cost of independent examination and legal compliance- all costs are incurred in support of projects, discussions, liaison, meetings and actions.

In the year to 30 November 2025, our expenses exceeded our income by £1,621 costs incurred included the Showcase the Street, website and reimbursement of expenses to board members to liaise with various charities re future projects and the costs of facilitating our 2 annual board meetings.

It is still the intention to hold minimum reserves of no less than two years' average costs and with no paid personnel, expenses and expenditure are kept to a minimum. If project costs are increase, fundraising will re-commence. At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

All those who have financially supported the charity since its inception have been kept informed of its progress by letter and communication from the Founder, Ben Goss.

We are enormously grateful for the support of so many people but especially those within the Management Team and those people around the world but particularly in Britain who have helped the growth of the work of encouraging cooperation and collaboration between organisations serving those who live in the poorest parts of Britain and overseas.

We are honoured to have the continued support and patronage of our Guardian, Her Royal Highness, the Princess Royal who is actively involved in our work. Her contribution has been considerable.

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.

Recruitment and appointment of new trustees

The Trustees, as above, are the directors of the company. No one other than the Trustees can appoint additional Trustees. On appointment, Trustees are advised of their responsibility during the induction process.

In addition, a wider circle of active supporters of the charity form the "Management Team" who offer their expertise and experience as appropriate. The present members of the Management Team are regularly encouraged to discover and nominate potential new members. Two members of the Board of Directors or Management Team will meet any proposed person to assess their suitability. If appropriate, this person will then attend the next Management Team meeting and thereafter become a Team member.

A third group of "Ambassadors" help to spread awareness of the charity's work. They are acquaintances and individuals who are often connected to other charities and organisations who can facilitate our objectives. If individuals show an interest in becoming Ambassadors they would be most enthusiastically reviewed. Some of these individuals may go on to become members of the Management Team.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC436510 (Scotland)

Registered Charity number

SC043561

Registered office

Steading Cottage

Greenlaw

Duns

Berwickshire

TD10 6XP

The Chaffinch Trust (Registered number: SC436510)

Report of the Trustees

For The Year Ended 30 November 2025

Trustees

Ms D J Eleazar

B C Goss

M H Rust Solicitor (resigned 9.4.25)

A S Smith

Ms E M Wilson

Company Secretary

B C Goss

Independent Examiner

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

Bankers

The Royal Bank of Scotland

209 High Street

Elgin

Moray

IV30 1DL

Approved by order of the board of trustees on 29 June 2026 and signed on its behalf by:

B C Goss - Trustee

Independent Examiner's Report to the Trustees of

The Chaffinch Trust

I report on the accounts for the year ended 30 November 2025 set out on pages five to ten.

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.

Alan E Long | FCA

The Institute of Chartered Accountants in England and Wales

The Long Partnership

4 North Guildry Street

Elgin

Moray

IV30 1JR

29 June 2026

The Chaffinch Trust

Statement of Financial Activities

For The Year Ended 30 November 2025

| 30.11.25 |  | 30.11.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 7,783 |  | 32,990 |

EXPENDITURE ON

Charitable activities

Human Health Activities | 9,536 |  | 10,457 |

NET INCOME/(EXPENDITURE) | (1,753 | ) | 22,533 |

RECONCILIATION OF FUNDS

Total funds brought forward | 26,062 |  | 3,529 |

TOTAL FUNDS CARRIED FORWARD | 24,309 |  | 26,062 |

The Chaffinch Trust (Registered number: SC436510)

Balance Sheet

30 November 2025

| 30.11.25 |  | 30.11.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Debtors | 6 | 2,380 |  | 2,380 |

Cash at bank | 22,661 |  | 24,282 |

25,041 |  | 26,662 |

CREDITORS |

Amounts falling due within one year | 7 | (732 | ) | (600 | )

NET CURRENT ASSETS | 24,309 |  | 26,062 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 24,309 |  | 26,062 |

NET ASSETS | 24,309 |  | 26,062 |

FUNDS | 8

Unrestricted funds | 24,309 |  | 26,062 |

TOTAL FUNDS | 24,309 |  | 26,062 |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 29 June 2026 and were signed on its behalf by:

B C Goss - Trustee

The Chaffinch Trust

Notes to the Financial Statements

For The Year Ended 30 November 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| 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. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 30.11.25 |  | 30.11.24

£ | £ |

| Auditors' remuneration for non audit work | 864 |  | 1,029 |  |

The Chaffinch Trust

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

3. | TRUSTEES' REMUNERATION AND BENEFITS

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

| Trustees' expenses

| During the year trustees received reimbursement of expenses totalling £2,626 (2024 - £4,133)

4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 32,990 |

| EXPENDITURE ON

| Charitable activities

| Human Health Activities | 10,457 |

| NET INCOME | 22,533 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 3,529 |

| TOTAL FUNDS CARRIED FORWARD | 26,062 |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 December 2024 and 30 November 2025 | 439 |  |

| DEPRECIATION

| At 1 December 2024 and 30 November 2025 | 439 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

The Chaffinch Trust

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 2,380 |  | 2,380 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.11.25 |  | 30.11.24

£ | £ |

| Accrued expenses | 732 |  | 600 |  |

8. | MOVEMENT IN FUNDS

| Net |  |

| At |  | movement |  | At |

| 1.12.24 |  | in funds |  | 30.11.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 26,062 |  | (1,753 | ) | 24,309 |  |

| TOTAL FUNDS | 26,062 |  | (1,753 | ) | 24,309 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 7,783 |  | (9,536 | ) | (1,753 | ) |

| TOTAL FUNDS | 7,783 |  | (9,536 | ) | (1,753 | ) |

| Comparatives for movement in funds

| Net |  |

| At |  | movement |  | At |

| 1.12.23 |  | in funds |  | 30.11.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 3,529 |  | 22,533 |  | 26,062 |  |

| TOTAL FUNDS | 3,529 |  | 22,533 |  | 26,062 |  |

The Chaffinch Trust

Notes to the Financial Statements - continued

For The Year Ended 30 November 2025

8. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 32,990 |  | (10,457 | ) | 22,533 |  |

| TOTAL FUNDS | 32,990 |  | (10,457 | ) | 22,533 |  |

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

| Net |  |

| At |  | movement |  | At |

| 1.12.23 |  | in funds |  | 30.11.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 3,529 |  | 20,780 |  | 24,309 |  |

| TOTAL FUNDS | 3,529 |  | 20,780 |  | 24,309 |  |

| 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 | 40,773 |  | (19,993 | ) | 20,780 |  |

| TOTAL FUNDS | 40,773 |  | (19,993 | ) | 20,780 |  |

9. | RELATED PARTY DISCLOSURES

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