THE GORDON FRASER CHARITABLE TRUST

Registered charity 260869 · accounts filings on the Charity Commission register

The trustees general favour charities operating in Scotland but not to the exclusion of charities operating solely in England and/or Wales and/or Northern Ireland. The trustees favour organisations involved with the performing arts and those that further the visual arts and museums.

Objects

FOR SUCH PURPOSES OR OBJECTS WHICH ARE FROM TIME TO TIME RECOGNISED BY LAW AS GOOD CHARITABLE PURPOSES ORGANISATIONS OR OBJECTS AS THE TRUSTEES IN THEIR ABSOLUTE DISCRETION MAY THINK FIT.

Area of benefit: NOT DEFINED

The charity’s charitable objects and area of benefit, quoted from its governing document as held on the Charity Commission register.

Causes: General Charitable Purposes · Get email alerts

Latest income
£96k
Latest spending
£231k
Registered
1970
Accounts read
FY2026

Financial health, per its FY2026 accounts

The accounts state that total income was £96,263.37 while total expenditure amounted to £231,193.45, resulting in a net deficit for the year. However, the trustees transferred £110,201.92 from expendable endowment funds to cover this deficit, maintaining total net assets at £4,826,094.51. The trustees report that the position is satisfactory and there are no material uncertainties regarding the charity's ability to continue as a going concern.

Automated summary of the FY2026 accounts; the evidenced findings below carry the verbatim passages.

What the accounts disclose

Reserves policy: distribute all the income as it arises and not to accumulate reserves (held: £4.8m)
“The policy of the trustees is to distribute all the income as it arises and not to accumulate reserves.” — page 3
Per its FY2026 accounts as filed with the Charity Commission.

Accounts independently examined (not a full audit). Discloses 4 of 6 completeness components.

Policies the charity declares

In its annual return the charity told the Commission that it has the policies listed below. This is self-declared: it is not verified by the Commission or by this site, and it is not evidence of how a policy works in practice.

Trustees · trustee networks

Trustee list from the Charity Commission register (current, not historical).

Operates in: Northern Ireland · Scotland · Throughout England And Wales

Income and spending

Financial year endIncomeSpending
31/01/2026£96k£231k
31/01/2025£94k£225k
31/01/2024£89k£229k
31/01/2023£199k£222k
31/01/2022£190k£215k

Common questions

Is THE GORDON FRASER CHARITABLE TRUST financially healthy?

Per its FY2026 accounts: The accounts state that total income was £96,263.37 while total expenditure amounted to £231,193.45, resulting in a net deficit for the year. However, the trustees transferred £110,201.92 from expendable endowment funds to cover this deficit, maintaining total net assets at £4,826,094.51. The trustees report that the position is satisfactory and there are no material uncertainties regarding the charity's ability to continue as a going concern. Its FY2026 accounts were independently examined.