Esterson Trust

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Glasgow grant-making charitable trust linked to the Dover family (OSCR SC002824)

Esterson Trust

Type Charitable trust (founding document is a deed of trust)
Founded 31 October 1985
Founder(s) Amy Rachel Grace Esterson (original deed of trust dated 28 March 1966; present trust constituted by deed of 23 October 1985)
Registration ID SC002824 (Office of the Scottish Charity Regulator)
Status Active
Headquarters 24 Larchfield Avenue, Newton Mearns, Glasgow, G77 5PW (trustee address, OSCR)[1]
Area served East Renfrewshire
Services Grants to organisations and individuals
Registration Scotland (OSCR)

Esterson Trust is a Scottish registered charity from 23 October 1985. It was set up on the initiative of Amy Rachel Grace Esterson (born 1891 in Newington, Edinburgh).

It is listed as a supporter (Friends and Family Trusts) of the Union of Jewish Students.[2] The same list includes the Sheila and Denis Cohen Charitable Trust, another Scottish trust (SC009930) and a benefactor of the Glasgow Jewish Community Trust.[2] Its published accounts for 2024 to 2026 show no grant to the Union of Jewish Students. The only student-related grant is £1,000 to Jewish Student Chaplaincy Scotland in the year to 5 April 2025.[3]

The trust has been an LLP Designated Member of the Glasgow property firm The Glasgow Property Partnership LLP since 21 October 2002.[4] Its accounts carry its "property share" at £235,265, and that share now provides most of its income.[5]


Correspondance address: Penthouse 1, Sandringham Court, Duart Drive, Newton Mearns, Glasgow, Scotland, G77 5DT[4]

Registered charity number: SC002824[1]

Affiliations

The Trust is a director of The Glasgow Property Partnership LLP (Company number SO300150). Among directors of that firm are members of the Goldberg, Dover, Ognall, Mandel and Jacobs families.[6]

Goldberg Family Charitable Trust

The Glasgow Property Partnership LLP

The Glasgow Property Partnership LLP (SO300150) is a limited liability partnership incorporated on 21 October 2002. Its registered office is Caledonia House, 89 Seaward Street, Glasgow, Scotland, G41 1HJ, which is also the office of Armstrong Watson, the firm whose partner examines the Trust's accounts.[7][5] Companies House shows no nature-of-business (SIC) code for the LLP. Its accounts say its "turnover represents rental income and other recharges" and that its "investment properties are held for long term investment".[8] The Esterson (Charitable) Trust has been an LLP designated member of The Glasgow Property Partnership LLP since its incorporation on 21 October 2002; Companies House gives the trust's correspondence address as Penthouse 1, Sandringham Court, Duart Drive, Newton Mearns, Glasgow, Scotland, G77 5DT.[4] The Goldberg Family Charitable Trust was a designated member from the same date until 30 November 2015.[4] The trust's accounts for the years to 5 April 2022, 2023 and 2024 were examined by Martin Aitken & Co Ltd, Chartered Accountants, from the same address, Caledonia House, 89 Seaward Street, Glasgow G41 1HJ.[9][10][11][7] The trust's 2020–21 cash book records receipts from "MARTIN AITKEN AND CO, GPP acct" of £4,643 in September 2020, November 2020 and January 2021.[12]

Its latest accounts, "Total exemption full accounts made up to 5 April 2026", were filed on 8 September 2026 and signed on 2 September 2026 by E Mandel, designated member. They show a freehold investment property valued at £2,306,428, unchanged from 2025 and valued by the members, "who are not professionally qualified valuers". Other figures are cash of £214,731 (2025: £89,895), amounts due to members of £202,151 (2025: £66,143), members' capital of £2,300,438 and net assets of £2,502,589. The LLP has no employees.[8]

Since 6 April 2016 Edwin Mandel has been a person with significant control ("Has significant influence or control"). Judith Sharon Abrahamson was added on 11 June 2024, when Rachel Martine Dover ceased to be one. All three have the correspondence address Caledonia House, 89 Seaward Street, Glasgow, Scotland, G41 1HJ.[13]

Members of The Glasgow Property Partnership LLP (Companies House, October 2026)[4][14]
Name Correspondence address (Companies House) Role Appointed Resigned / status
Esterson (Charitable) Trust Penthouse 1, Sandringham Court, Duart Drive, Newton Mearns, Glasgow, Scotland, G77 5DT LLP Designated Member 21 October 2002 Active
Edwin Mandel Flat 2, 6 Mains Avenue, Giffnock, Glasgow, Scotland, G46 6QY LLP Designated Member 21 October 2002 Active
Judith Sharon Abrahamson 1 Glenpark Avenue, Thornliebank, Glasgow, United Kingdom, G46 7JE LLP Designated Member 28 April 2015 Active
Wendy Miriam Irene Aryeh 13/2, Hanamer Street, Jerusalem, Israel, 9695413 LLP Member 1 January 2007 Active
Dr Anna Rachel Dover 18 Marchhall Crescent, Edinburgh, EH16 5HL LLP Member 1 January 2007 Active
Dr Deborah Ruth Dover Caledonia House, 89 Seaward Street, Glasgow, Scotland, G41 1HJ LLP Member 1 January 2007 Active (details changed 27 March 2026)
Rachel Martine Dover The Brooklet, Dodside Road, Newton Mearns, Glasgow, Scotland, G77 6PZ LLP Member 1 January 2007 Active
Rene Goldberg 6 The Grove, Giffnock, Glasgow, Scotland, G46 6RW LLP Member 2 February 2005 Active
Eileen Dorothy Jacobs 29 Daleham Gardens, London, United Kingdom, NW3 5BY LLP Member 1 February 2016 Active
Anita Mandel Flat 2, 6 Mains Avenue, Giffnock, Glasgow, Scotland, G46 6QY LLP Member 1 January 2007 Active
Claire Mandel Basement Flat, 24 Colney Hatch Lane, London, England, N10 1DU LLP Member 1 January 2007 Active
Herbert Adam Ognall 9 Kendalls Hall, New End, London, England, NW3 1DD LLP Member 28 April 2023 Active
Gillian Peiser 11 Woolton Park Close, Liverpool, L25 6JZ LLP Member 1 January 2007 Active
Juliet Rose Prettyman 62 The Broadway, Leicester, LE2 2HE LLP Member 1 January 2007 Active
John Harvey Dover 9 Greenhill Avenue, Giffnock, Glasgow, G46 6QX LLP Designated Member 21 October 2002 Resigned 1 January 2007
Simon Bernard Dover 1 Glenpark Avenue, Glasgow, G46 7JE LLP Designated Member 21 October 2002 Resigned 28 April 2015
Stanley David Dover 17 Heath Hurst Road, London, NW3 2RU LLP Designated Member 21 October 2002 Resigned 1 January 2007
Geoffrey Philip Ognall 9, Kendalls Hall, New End, London, NW3 1DD LLP Designated Member 21 October 2002 Resigned 28 April 2023
Goldberg Family Charitable Trust David Goldberg, 21 Moray Place, Glasgow, United Kingdom, G41 2BA LLP Designated Member 21 October 2002 Resigned 30 November 2015
Aaron Maurice Dover 16 Wentworth Mansions, London, NW3 2RU LLP Member 1 January 2007 Resigned 1 February 2016
Michael Jack Goldberg 6 The Grove, Giffnock, Glasgow, Scotland, G46 6RW LLP Member 21 October 2002 Resigned 12 July 2024

Several members have links to the Glasgow Jewish Community Trust (GJCT). Geoffrey Philip Ognall, the GJCT's third chairman (1996-2000), was replaced as a member on 28 April 2023 by Herbert Adam Ognall, who has the same correspondence address.[14][15] John Harvey Dover was a permanent trustee of the GJCT.[15] The Goldberg Family Charitable Trust and the "Dover family" are on the GJCT's list of benefactors. The Judith Sharon Abrahamson in the table above shares a correspondence address with Simon Bernard Dover, and a Judith Abrahamson is a trustee of the Simon Dover Charitable Trust (SC036095).[16]

Funding

2017-2023

A schedule in the trust's papers headed "2017 / Promises at Dec 2016" lists the following pledges (in £):[12]

"Promises at Dec 2016" (Esterson Trust papers)[12]
Recipient (as written) Amount (£) Notes
March of the Living 1,000
BICOM 5,000 annotated "?????"
"Univ of Tel Aviv" (Tel Aviv University) 1,000 dated Apr-18
BFHU 1,000
Gathering the Voices 5,000
WIZO 1,000
"J&SD Charit" (John & Suzanne Dover Charitable Trust) 5,000
UJIA 5,000

The BICOM entry is a pledge recorded in the trust's own papers; a payment to BICOM is not confirmed by the accounts.[12][9] The same papers list "Standing orders at Dec 2016" including £1,000 to "UK FR OF AWIS" (UK Friends of the Association for the Wellbeing of Israel's Soldiers) each May and £150 to "GLASGOW-ISR-COM" (Glasgow Israel Committee) each May, as well as standing orders to "FOIET" (£250), Scottish Ballet, the Campaign Against Antisemitism and the Garnethill Synagogue Preservation Trust.[12] The 2020–21 cash book shows the payments to UK Friends of AWIS (£1,000, 6 May 2020) and the Glasgow Israel Committee (£150, 12 May 2020), together with £100 to the Academic Study Group.[12]

Donations, years ending 5 April (£)[9][10]
Recipient 2021 2022 2023
Beit Halochem 1,000 – 1,000
BF Hebrew University – 2,000 1,000
CST – 1,000 –
Cosgrove Care 34,350 15,000 3,500
J&S Dover CT 1,510 9,696 7,000
Garnethill Hebrew Congregation 100 10,850 –
Garnethill Synagogue Preservation Trust – – 8,000
Gathering the Voices – – 2,710
Genetic research 17,483 33,269 17,123
Miscellaneous 2,450 2,850 1,500
UJIA 5,000 – –
UK Friends of AWIS 1,000 1,000 1,000
Western WIZO 1,000 – 1,000
Total 63,893 75,665 43,833

The 2021 and 2022 columns are note 4 of the 2022 accounts; the 2023 column is note 4 of the 2023 accounts, which spell two names "Belt Halochem" and "UK Friends of AWLS".[9][10] The 2022 accounts note that one trustee is also a trustee of the J&S Dover Charitable Trust, which "has similar objects", and that another is a trustee of Cosgrove Care.[9]

2023-2026

Donations made by the Trust.

Recipient 2023[10] 2024 2025 2026 Total
Beit Halochem UK 1,000 1,000 1,000 1,000 4,000
British Friends of Hebrew Univeristy 1,000 1,000 2,000 4,000
Community Security Trust 1,000 1,000
Cosgrove Care 3,500 1,000 4,500
John and Suzanne Dover Charitable Trust 7,000 7,000
Garnethill Hebrew Congregation 750 700 1,450
Garnethill Synagogue Preservation Trust ("Gartnethill" in the accounts) 8,000 2,500 10,500
Genetic research project expenditure 17,123 17,123
Jewish Student Chaplaincy Scotland 1,000 1,000
Magen David Adom UK 5,000 5,000
Scottish Ballet 500 500 1,000
Scottish Jewish Heritage Centre 7,500 7,500 15,000
The Gathering the Voices Association 2,710 2,710
The RCS Trust 1,000 1,000
UK Friends of AWIS 1,000 1,000
Western WIZO 1,000 1,000 1,000 3,000
Miscellaneous 1,500 1,250 850 650 4,250
Total 43,833 22,250 14,600 2,850 83,533
Charity funds 235,265 235,265

Note: The years are years ending 5 April. The 2025 and 2026 figures come from note 4 of each year's accounts, and the 2024 figures are the comparatives in the 2025 accounts, which agree with the 2024 column first entered here; the 2024 to 2026 columns add up to the totals in the accounts (£22,250, £14,600 and £2,850).[3][17] The 2026 accounts note: "S D Siegel is a Trustee of Garnethill Hebrew Congregation and Scottish Jewish Heritage Centre."[3] In the 2025 accounts the matching note, "... are Trustees of Garnethill Synagogue Preservation Trust", has the names redacted.[17] The trustees explained the fall to £2,850 in 2026 as "due to the nature of the income being paid out by the Trust's property investment".[18]

Loans and transfers

The accounts for the year to 5 April 2018 record a "Loan to Cosgrove Care" of £10,000 among payments, and those for the year to 5 April 2019 record "Loan to Cosgrove Care repayment" of £10,000 among receipts.[19] Cosgrove Care is a Glasgow charity of which one of the trustees is also a trustee.[9]

The trust's 2020–21 cash book records, on 30 October 2020, £10,000 received from "THE ESTERSON TRUST, J AND SD CHAR" and £10,000 paid to "ESTERSON TRUST, J SD CHAR", that is, transfers each way with the John & Suzanne Dover Charitable Trust. On 2 November 2020 it records two payments of £10,000 to Cosgrove Care, one referenced "J S DOVER" and one referenced to the Esterson Trust.[12] The summary for that year shows "Loan received less repaid £4,000".[12]

Charitable Objectives

Deed of trust

The present trust was constituted by a deed of trust subscribed by its two original trustees (names redacted in the copy) "at Glasgow on the twenty third day of October Nineteen hundred and eighty five", prepared by Biggart Baillie & Gifford WS, Solicitors, Glasgow and Edinburgh. The deed declares that the trust "shall be known as 'The Esterson Trust'".[20] Its purposes clause gives preference to funds "of Jewish origin" and to funds with which "the late Miss Amy Rachel Grace Esterson, who resided at One hundred and forty Hyndland Road, Glasgow, was associated with personally as a subscriber or otherwise, including but not limited to such Funds as the Trustees acting under the Deed of Trust granted by the said Miss Amy Grace Rachel Esterson dated the Twenty eighth day of March and registered in the Books of Council and Session on the Twenty sixth day of August both months in the year Nineteen hundred and sixty six may identify".[20] The 1966 date is therefore that of an earlier deed of trust granted by Amy Rachel Grace Esterson herself, which the 1985 deed mentions; the 1985 deed does not say that it replaces it.[20]

Each of the trust's accounts for the years to 5 April 2022 to 2026 states: "The Esterson Trust's Deed of Trust was registered on 31 October 1985."[9][10][11][17][5] The Office of the Scottish Charity Regulator gives the trust as a "Registered charity from 23 October 1985", with a constitutional form date of 23 October 1985, the date the deed was signed.[1]

The trust goes back to the original deed of trust granted by Amy Rachel Grace Esterson, dated 28 March 1966 and registered in the Books of Council and Session on 26 August 1966. The deed constituting the present trust, signed on 23 October 1985, reads as follows:[20]

The Trust Estate... shall be held by the Trustees in trust always for the following charitable purposes, namely:- ... 2. For the charitable purpose of applying any part or parts or the whole of the Trust Estate or the income thereof in making payments to such Charitable Funds of an educational, medical or geriatric character as the Trustees may deem appropriate preference always being given by the Trustees to such funds as are of Jewish origin and for persons and children of such faith and to such Funds as the late Miss Amy Rachel Grace Esterson, who resided at One hundred and forty Hyndland Road, Glasgow, was associated with personally as a subscriber or otherwise, including but not limited to such Funds as the Trustees acting under the Deed of Trust granted by the said Miss Amy Grace Rachel Esterson dated the Twenty eighth day of March and registered in the Books of Council and Session on the Twenty sixth day of August both months in the year Nineteen hundred and sixty six may identify by writing under their hands as having been the object of such association as aforesaid.[1]

The accounts summarise this as: "Capital and income of the Trust may be applied for charitable purposes of an educational, medical or geriatric character and to charities supported by the late Miss Amy Esterson."[21]

People

Suzanne Michal Dover

Trustees

From 9 March 2026 OSCR has published charity trustee names. In October 2026 the register listed four trustees: Susan Siegel, John Dover, Simon Dover and Philip Rodney.[1] The 2026 accounts list the trustees who served in the year as J H Dover, S B Dover, P E Rodney and S D Siegel, and are signed for the trustees by S B Dover on 29 July 2026.[22] In the 2025 accounts the trustees' names are redacted.[17]

Independent examiner

The accounts are examined by M Tenby CA FCIE of Armstrong Watson LLP, Caledonia House, 89 Seaward Street, Glasgow G41 1HJ. His report on the 2026 accounts is dated 29 July 2026.[23] The bankers are the Royal Bank of Scotland, and the investment advisers are Evelyn Partners.[24] For the years to 5 April 2022, 2023 and 2024 the examiner was Martin Aitken & Co Ltd, Chartered Accountants, Caledonia House, 89 Seaward Street, Glasgow G41 1HJ; the 2024 report was signed on 20 August 2024.[9][10][11] The 2019 accounts give an examiner's address on Braehead Road, Glasgow G74 5AQ.[19]

Details of charity's operations

  • Charity Status: Active
  • Last Updated: 05 Apr 2025
  • Constitutional Form: Trust (founding document is a deed of trust) (other than educational endowment)
  • Constitutional Form Date: 23 Oct 1985
  • Geographical Spread: UK and overseas
  • Main Operating Location: East Renfrewshire
  • Purposes: "the prevention or relief of poverty","the advancement of education","the advancement of religion","the advancement of health","the advancement of citizenship or community development","the advancement of the arts, heritage, culture or science","the advancement of public participation in sport","the advancement of human rights, conflict resolution or reconciliation","the advancement of environmental protection or improvement","the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage","the advancement of animal welfare","any other purpose that may reasonably be regarded as analogous to any of the preceding purposes"
  • Beneficiaries: "Children or young people","Older People","People with disabilities or health problems","People with a particular ethnic or racial origin","No specific group, or for the benefit of the community"
  • Types of activity undertaken: "It makes grants, donations, loans, gifts or pensions to individuals","It makes grants, donations or gifts to organisations"[25]

Income & Expenditure

Esterson Trust financial details from the website of the OSCR, 2025.

Registration and finances

  • Founded: Deed of trust registered 31 October 1985;[5] on the register from 23 October 1985[1]
  • Income and expenditure: Income £28,348; expenditure £14,643 (year ending 5 April 2026)[1]

The Esterson Trust is registered with the Office of the Scottish Charity Regulator as charity SC002824. The address on the register is 24 Larchfield Avenue, Newton Mearns, Glasgow, G77 5PW, recorded as a "Trustee - Charity Trustee" address.[1]

Annual returns to OSCR[1]
Year ending Income (£) Expenditure (£) Annual return received
5 April 2022 106,047 81,183 24 October 2022
5 April 2023 47,114 71,025 29 August 2023
5 April 2024 33,611 26,773 9 September 2024
5 April 2025 25,635 25,404 10 October 2025
5 April 2026 28,348 14,643 10 August 2026

The accounts are prepared on a receipts and payments basis. For the year to 5 April 2026, receipts were £28,348: property income £18,514, income from quoted investments £9,489 and bank interest £345. Payments were £14,643: donations £2,850, net investment purchases £6,397, investment management fees £4,466 and the independent examination fee of £930.[26] At 5 April 2026 the trust held the property share at £235,265, quoted investments at a market value of £808,674 and cash of £39,380, giving total funds of £1,083,319 (2025: £939,076). All funds are unrestricted.[27]

Funds

Total funds at year end (5 April)[28][19][29][12][9][10][11]
Year Funds (£)
2017 799,419
2018 791,415
2019 832,502
2020 745,814
2021 897,965
2022 907,883
2023 879,802
2024 968,931

Support for the Israeli military

Beit Halochem UK raises funds for Beit Halochem, which runs centres in Israel for disabled veterans of the Israel Defense Forces. The trust's accounts record £1,000 a year to "Beit Halochem" in each of the years to 5 April 2024, 2025 and 2026 (note 4; the 2024 figure is the comparative in the 2025 accounts). The accounts do not say whether the money went through Beit Halochem UK.[3][17] The donations table above also records £1,000 to UK Friends of AWIS (the UK Friends of the Association for the Wellbeing of Israel's Soldiers, which funds welfare for serving IDF soldiers) in the year to 5 April 2023.[10][11] The accounts for the years to 5 April 2022, 2023 and 2024, which are not published on the Scottish Charity Register, also record £1,000 to "Beit Halochem" in each of the years to 5 April 2021 and 2023 (nothing in the year to 5 April 2022), and £1,000 to UK Friends of AWIS in each of the years to 5 April 2021, 2022 and 2023 (nothing in the year to 5 April 2024).[9][10][11]

Prior scrutiny. No regulatory action by the Office of the Scottish Charity Regulator, and no complaint or report by the International Centre of Justice for Palestinians, the Islamic Human Rights Commission or Declassified UK, concerning this charity's support for soldiers was found (checked October 2026). The trust is not listed on the Powerbase page UK AWIS - supporters.

Activity beyond the Green Line

Evidence of activity beyond the 1949 armistice line
Finding Confidence
No grant named in the 2023 to 2026 lists is to an organisation located beyond the Green Line. Not established

Israel-related grants

Besides the grants above, the trust's Israel-related giving in its accounts and papers includes:

Controversies and regulatory action

  • No regulatory action concerning the trust was found on the Scottish Charity Register or in the sources searched.[1]

Contact

  • 24 Larchfield Avenue, Newton Mearns, Glasgow, G77 5PW (address on the Scottish Charity Register, recorded as a trustee address)[1]
  • Penthouse 1, Sandringham Court, Duart Drive, Newton Mearns, Glasgow, Scotland, G77 5DT (Companies House correspondence address)[4]

See also

Notes

  1. ↑ 1.00 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 1.10 Office of the Scottish Charity Regulator, Esterson Trust, SC002824 Scottish Charity Register, accessed 20 October 2026.
  2. ↑ 2.0 2.1 UJS, Supporters, accessed 20 October 2026.
  3. ↑ 3.0 3.1 3.2 3.3 The Esterson Trust, Financial Statements, 5 April 2026, note 4, p. 7 (PDF p. 9).
  4. ↑ 4.0 4.1 4.2 4.3 4.4 4.5 Companies House, The Glasgow Property Partnership LLP (SO300150): officers Companies House, accessed 20 October 2026.
  5. ↑ 5.0 5.1 5.2 5.3 The Esterson Trust, Unaudited Financial Statements for the year ended 5 April 2026, Armstrong Watson LLP, via Office of the Scottish Charity Regulator, accessed 20 October 2026.
  6. ↑ Companies House, ESTERSON (CHARITABLE) TRUST: appointments Companies House, accessed 30 October 2026 (one appointment, as LLP Designated Member of The Glasgow Property Partnership LLP).
  7. ↑ 7.0 7.1 Companies House, The Glasgow Property Partnership LLP (SO300150) Companies House, accessed 20 October 2026.
  8. ↑ 8.0 8.1 The Glasgow Property Partnership LLP, Unaudited financial statements for the year ended 5 April 2026 (filed 8 September 2026), notes 2.2-2.3, p. 3, Companies House, accessed 20 October 2026.
  9. ↑ 9.00 9.01 9.02 9.03 9.04 9.05 9.06 9.07 9.08 9.09 9.10 9.11 9.12 The Esterson Trust, Accounts for the year ended 5 April 2022, note 4 Donations, p. 7 (PDF p. 9), with comparative figures for the year to 5 April 2021. Not published on the Scottish Charity Register.
  10. ↑ 10.00 10.01 10.02 10.03 10.04 10.05 10.06 10.07 10.08 10.09 10.10 The Esterson Trust, Accounts for the year ended 5 April 2023, note 4 Donations, p. 7 (PDF p. 9); approved by the trustees on 18 August 2023. Not published on the Scottish Charity Register.
  11. ↑ 11.0 11.1 11.2 11.3 11.4 11.5 11.6 11.7 11.8 The Esterson Trust, Accounts for the year ended 5 April 2024, note 4 Donations, p. 7 (PDF p. 9), with comparative figures for the year to 5 April 2023. Not published on the Scottish Charity Register.
  12. ↑ 12.00 12.01 12.02 12.03 12.04 12.05 12.06 12.07 12.08 12.09 12.10 12.11 12.12 12.13 12.14 The Esterson Trust, Trustees' Annual Report and accounts for the year ended 5 April 2021, with cash book and supporting schedules, pp. 1–3 and 11.
  13. ↑ Companies House, The Glasgow Property Partnership LLP (SO300150): persons with significant control Companies House, accessed 20 October 2026.
  14. ↑ 14.0 14.1 Companies House, The Glasgow Property Partnership LLP (SO300150): filing history Companies House, accessed 20 October 2026.
  15. ↑ 15.0 15.1 Ken Smith, More Than a Helping Hand: The History of the Glasgow Jewish Community Trust, Scottish Jewish Archives Centre in association with the Glasgow Jewish Community Trust, 2024 (limited local edition for the Trust's 60th anniversary; no ISBN), pp. 101, 103.
  16. ↑ Office of the Scottish Charity Regulator, Simon Dover Charitable Trust, SC036095 Scottish Charity Register, accessed 20 October 2026.
  17. ↑ 17.0 17.1 17.2 17.3 17.4 The Esterson Trust, Unaudited Financial Statements for the year ended 5 April 2025 (redacted copy), note 4, p. 7 (PDF p. 9), via Office of the Scottish Charity Regulator, accessed 20 October 2026.
  18. ↑ The Esterson Trust, Financial Statements, 5 April 2026, trustees' report, p. 3 (PDF p. 5).
  19. ↑ 19.0 19.1 19.2 The Esterson Trust, Trustees' Annual Report and accounts for the year ended 5 April 2019, receipts and payments account (PDF p. 1) and independent examiner's report (PDF p. 2).
  20. ↑ 20.0 20.1 20.2 20.3 The Esterson Trust, Deed of Trust constituting The Esterson Trust, subscribed at Glasgow 23 October 1985 (certified copy), page first (PDF p. 2), page third (PDF p. 4) and backing (PDF p. 5).
  21. ↑ The Esterson Trust, Financial Statements, 5 April 2026, trustees' report, p. 2 (PDF p. 4).
  22. ↑ The Esterson Trust, Financial Statements, 5 April 2026, pp. 1-3 and 6 (PDF pp. 3-5 and 8).
  23. ↑ The Esterson Trust, Financial Statements, 5 April 2026, independent examiner's report, p. 4 (PDF p. 6).
  24. ↑ The Esterson Trust, Financial Statements, 5 April 2026, General Information, p. 1 (PDF p. 3).
  25. ↑ Office of the Scottish Charity Regulator, Download the Scottish Charity Register OSCR, register extract CharityExport-14-Oct-2026.csv.
  26. ↑ The Esterson Trust, Financial Statements, 5 April 2026, receipts and payments account, p. 5 (PDF p. 7).
  27. ↑ The Esterson Trust, Financial Statements, 5 April 2026, statement of balances, p. 6, and notes 3 and 5, pp. 7-8 (PDF pp. 8-10).
  28. ↑ The Esterson Trust, Trustees' Annual Report for the year ended 5 April 2017 ("unrestricted funds of £799,419").
  29. ↑ The Esterson Trust, accounts for the year ended 5 April 2020.