The Society of Advocates In Aberdeen Lumsd•n Smith 8en•vol•nt Fund Scottish Charity Number SC004351 Trustees, Annual Report and Account for th• y•ar •nd•d 30 S•ptomb•r 2025 TheTruslees have pleasure in presenting Iheff report together wilh thefinarKial statements and the independent examiner's rewrt for the year ended 30 September 2025 Charlty Name The Society of Advocates in Aberdeen Lumsden Smith Benevolent Fund Charlty Numbor SCW4351 Contact Addro$8 Advctales Hall, Concert Court, Aberde8n, AB10 1BS Curront Tru$tO0S Jane MacEachran {Presidenl). Anne Boyd (Senior VKe-Presidenl), Bruce Craj {Junior Vice-Presidenl), James A Florance (Treasurer). Julie Clark-spence, Diana Mackenzie. Kimberley McLennan, Lesley McKni9hl. SLtsie Mountain and Neil Smith. Chang95 to Tru¥tO95 durlng the yoar Bruce Craig was assumed as Trustees on 26 November 2024. Martin Sindair resuned as a Truslee on 26 November 2024. Structure. 90Man¢¥ and management The Fund does not have any Consb'lution as such nor any one g)veming docajment. M was created by the amalgamation of three former funds urKler the control of the &Kiety ofAdvcutes in Aberdeen- the Benevolenl Fund, the WKlows Supplementary Fund and the William Smith Memorial Fund. The Benevolent Fund had been created in 1842 by the wid¢)w of a member, Hary Lumsden, giving up and setting aside h8r undrawn annuities. amounting to £300. fLY temporary relief in exCeptnal cases. The Wbjows Supplemenlary Fund had been created in 1884 by a bequest of £1,1)00 from a member. John Smith. who left all decisions about il lo the di$ttelion of the Society. Thg William Smith Memcvial Fund had been sel up by a member, William Smith. lo augment the Widows Supplernentary Fund. Th8 Fund, in its Fesent amalgamatgd forni, was registered as a charity from 1 January 1992. Appolntm•nt of Trust• The Funé is managed by the Management Committee of the Society of AdvoGales in Aberdeen who are appointed annually al the Society's AGM in late Novemtw. The members of the Management Commiitee may be regarded as the ¢harity Trustees ex offK). Charltabl• Purpo989 The revenlion and rdief of By refwence lo the sources of the monles *rylhin th8 Fund the Society of Advocates in Aberdeen's Management Committee regard one-off relf to Members, widows and dependents in exceptional cases a$ the predominant purrM)se to the monbes from the Fund $uld be pul. Actlvltl•s and Achl•v•m•nts Advertising of the fund and available grants was made Lmrt no applications were re¢eNed. Rés•rv•g The Fund did not receive any revenue and or make any payments during the year. reserves at year end amount to £10.181.39. Approved by the Trustees and Sig on their behaff. Date:. 28 2oL James A FloraTe. Treasurer
OF ADV IN EVOLENT FUND REVENUE ACCOUNT FOR YEAR ENDED 30 SEPTEM8ER 2025 202S Income Expehditvre. Grants aw*ded LC(O. SURPIU5IIDEFICIT) FOR YEAR TO BAiANCE SHEEr i,¢xo.coi AT MB CURRENT ASSETS Bank 10,181.39 10,181.39 CAPITAL ACCOUNT Operun8 balance Gain on sale of investments Surplus1lDefi(itl per revenue account 10,181.39 11.181.39 {I,(w.coi CLOSING BALANCE 10,181.39 10,181.39
Indep8ndont Examlner's Report toth• Trustms of tho So¢iety ofAdvocatK InAbord••n Lumsd•n Smith 8¢novolent Fund I report on the aOunts of clty for the yea tfjed 30 sert)er 2025 vthkh are induded theAnwal Report and Ac¢ounl. Respe¢tlv• respon8lbllttl•s of Inte•S and wmlner The charlS trustees are re5pMinsle fw ts preparation of the acixyjnts in accord with the t8m)8 of the Charllies and Tnjstee Investsnenl (Sc¥dandl Act 2005 and the Chariti85 Accounts (Scolland) Rwwlations 2006. The charty trustees cLwider that Ihe Jdit req¥Jrernent of Regulation 10111 {d) of th6 2006 Accounls Regulatlons does apply. 11 i8 my reSPIbIty to examine the cc4mts as required under se¢lKJn 4411) Ic} of Ihe Act arKI to slate ether wticular mallws h8ve come to my attenlNIn. of Ind•p•ndent examln•r'$ stth•nl My ex8mination is Carried out n accordance ith R¢gulation 11 of Ihe 2Tr)6 Actounts RwlatK>ns. An examin81ion Iude$ a revlew of the records kept by the chwlty and 8 comparison of ihe accounts presented whh those records. It aso Indudes c0Tr5idwalion ofary rtems disdosures in the )unts. and seeks explanaiions frorn the trustees o)ncwn¥vJ such matters. The procedures undertaken do not provide al the evidence that would be requred in an dI1. and corwuenty I do not exwess an audll oplnion on Ihe view given by the arxounts. Indepond•Tht examlnei's 8tatwn•nt In th& course of my examinatlon. no matter me lo my attention Whlch gives m8 reasonable cause to befieve that In any mall respect the Teqrements.'_ to kegp ac¢ounling records w) accthance with Sec¢ion 4411) (al cl the 2005 Act and Regulatlon 4 of the 2006Accounts Regwlalknns to ppare accounts whith acc(Kd *lth th8 rK4xds arKI comply wth RegulatS)n g of the 2006 Aetounts Regulatlons have not teen mel, or To whlch, In my opkn1. attention be in to erbablg a propw und8rstsnding of the ac(¥)unts to be reached. Signed: Name.. Relevant Professlonal b&ty.' Address.. Inslitule of Ch¥tered Att¢yJntants in ScotlaThY and Partners. 18 Kk)rlh Silver Street. Abwdee Iq IW 202