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 Cra￿j {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. 90￿Man¢¥ 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 exCept￿nal 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$ttelion of the Society. Thg William Smith Memcvial Fund had been sel up by a member, William Smith. lo
augment the Widows Supplernentary Fund. Th8 Fund, in its F*esent amalgamatgd forni, was registered as a
charity from 1 January 1992.
Appolntm•nt of Trust•
The Funé is managed by the Management Committee of the Society of AdvoGales in Aberdeen who are
appointed annually al the Society's AGM in late Novemtw. The members of the Management Commiitee may
be regarded as the ¢harity Trustees ex offK*).
Charltabl• Purpo989
The
revenlion and rdief of
By refwence lo the sources of the monles *rylhin th8 Fund the Society of
Advocates in Aberdeen's Management Committee regard one-off rel￿f to Members, widows and dependents in
exceptional cases a$ 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 FloraT￿e. 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 a￿Ounts of c￿lty for the yea t￿fjed 30 sert￿)er 2025 vthkh are induded ￿ theAnwal
Report and Ac¢ounl.
Respe¢tlv• respon8lbllttl•s of In￿te•S and wmlner
The charl￿S trustees are re5pMinsl￿e 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 reSP￿IbIty 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 I￿ude$ 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 mal*l respect the Teq￿rements.'_
to kegp ac¢ounling records w) accthance with Sec¢ion 4411) (al cl the 2005 Act and Regulatlon 4
of the 2006Accounts Regwlalknns
to p￿pare 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