Nicholas Gray falsely represents himself as a charity trustee

OSCR has told an American company to stop misrepresenting itself as a Scottish Charity.

It has since transpired that the owner of the company, Nicholas Gray, has been falsely representing himself as a trustee of registered charity the James Gray Nicol Trust.

And intervention by TFN has stopped the private business feigning membership of the Scottish Council for Voluntary Organisations (SCVO).

The watchdog was concerned Nicholas James Lee Gray LLC, which describes itself as providing consultancy services to individuals about their finances, used two items on its website - the trust’s logo and its published accounts - to suggest the company is in some way linked to the charity.

It also hosted the SCVO logo on the site with the wording “Proud member of SCVO”.

The regulator said that on 24 July 2025 it issued a direction under section 31(5) of the 2005 Act requiring Nicholas James Lee Gray to stop representing Nicholas James Lee Gray LLC as a charity registered in Scotland.

The inquiry by OSCR stated: “The publishing of the charity logo and accounts would suggest that Nicholas James Lee Gray LLC is a charity or is somehow linked to James Gray Nicol Trust. OSCR is concerned that the publication of these documents on the body’s website is misleading and implies a link to the charity when no such link exists.”

OSCR confirmed to TFN Gray is not and never has been a trustee of James Gray Nicol Trust.

The trust, which has an address belonging to the Church of Scotland (CoS), is a registered charity.

It states that it exists for the preservation, maintenance and improvement of the Church of Scotland’s retirement homes, which is largely Clashfarquhar House in Stonehaven.

The charity’s accounts for the year ending 31 December 2023 show that the trust had a total income of £92,940 against expenditure of £125,119.

The CoS confirmed its law department first raised the issue with OSCR after discovering the company’s website.

It has since emerged Nicholas Gray attempted to change the name of the charity to The Grayt Walk Of Life Tribal Trust without permission from other trustees, a request that was rejected by the regulator.

When contacted by TFN, Gray stated: “[OSCR] confirmed the active standing of the James Gray Nicol Trust, as well as my position as trustee within that trust. Additionally, the name change associated with the trust has been duly recorded and acknowledged through the appropriate channels.”

However an OSCR spokesperson told TFN: “As explained in our inquiry report, there is no link between Nicholas James Lee Gray LLC and the James Gray Nicol Trust – this is the reason we have directed Mr Gray to remove the charity’s accounts and Scottish charity number from his company’s website on the grounds these are misleading. 

“Mr Gray did contact us, seeking to change the name of the charity.  Having reviewed the information, we established that Mr Gray has no legal position in this charity, and he is not and never has been a charity trustee of the charity.  We have reverted the name of the charity to the original.”

When challenged why his private company was claiming to be an SCVO member, Gray said: “I understand your concern regarding the use of the SCVO logo. While our intent was never to misrepresent or imply formal membership, I recognise that its presence on our site may have caused confusion.

“Out of respect for SCVO’s brand and policies, we have immediately removed the logo to ensure full compliance with representation standards.

“We appreciate your bringing this to our attention.”