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Docusign Envelope
F-43E8-A6D5-12E062AA91FE
Ab trathaven and District Society Limited
Fin ments
Ye
September 2025
Page report 1 nnual report 2 t auditor's report to the members 5 of financial activities 9 of financial position 10 e financial statements 11 ing pages do not form part of the financial statements tement of financial activities 18
Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Chairman’s Report
Year ended 30 September 2025
The Abbeyfield Strathaven and District Society Limited is a charitable association. Our purposes, as recorded in our Constitution, are to provide for the benefit of the community the provision and management for the relief and care of elderly persons of all classes from the disabilities of old age or otherwise being in need, of housing for letting and not for sale and/or hostels.
Abbeyfield Strathaven and District Society Limited continued the year registered as a Very Sheltered House and as Care at Home. The House continues to be run through volunteer executive and management committees and professional house staff. The House is where residents can make their own home and enjoy the company of others, while receiving the support they need from dedicated staff and volunteers to live independent lives and remain active in the community.
On 27th June 2025 Abbeyfield Strathaven entered into a formal Abbeyfield Local Member Agreement with Abbeyfield Societies in Scotland Ltd as the National Organisation, to bring the Abbeyfield Family together and to promote cooperation across the Abbeyfield Family. This replaced the previous Agreement with The Abbeyfield Society.
The House provides accommodation for fourteen residents in bed sitting rooms with ensuite bathroom facilities. Meals are served in the main communal area of the House twice a day.
Over the last financial year we have seen delivery of consistently high standards of care as in previous years, despite the continued challenges that exist across the Care Sector. Maintaining our targeted occupancy rate was a focus for the year, and Our Care at Home status continued to allow a charge to be levied for care provided by our own staff, resulting in a year where the society has operated well. Similar to our last operating year, we presently await a response from South Lanarkshire Council confirming Abbeyfield Strathaven will be included in their Preferred Supplier List for provision of Care Services. Our tender was submitted in early September 2025, and a response is expected by April 2026.
Investment in Buildings & Grounds maintenance has continued to ensure the House and grounds operate and function in good condition to the benefit of staff, residents and volunteers. Continued staff training and the support of a dedicated staff and volunteers has ensured the House continues to build on previous years of experience and continues to maintain a strong financial position.
Abbeyfield volunteers are appointed at our Annual General Meeting, which is held in January. Mr at of Secretary, and the position he accounts for the year are attached and form part of
IS Report.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Trustees’ Annual Report
Year ended 30 September 2025
The trustees present their report and the financial statements of the charity for the year ended 30 September 2025.
Reference and administrative details
trict Society Limited _ —_
ML10 6AB
r
|.A. Stewart & Co Limited
Chartered Accountants & Statutory Auditor
The Mechanics Workshop New Lanark
ML11 9DB
ers
Bank of Scotland
PO Box 17235
Edinburgh EH11 1YH
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Trustees’ Annual Report (continued)
Year ended 30 September 2025
Structure, governance and management
The Society was initially registered under the Industrial and Provident Societies Act 1965 with the FCA, and is now referred to as a Registered Society under the Co-operative and Community Benefit Societies Act 2014. The Society is also a charity, registered with OSCR, and subscribes to the guiding principles of the Abbeyfield Societies in Scotland Ltd.
Governing document The society was controlled by its governing document, a deed of trust, and was constituted as a limited company, limited by guarantee, as defined by the Companies Act. In 1978 the company converted into a Registered Society. In June 2025 as a Society, it adopted the rules of the Abbeyfield Societies in Scotland Ltd and it follows the guiding principles of that Society.
Recruitment and appointment of new trustees The Members of the Society are those whose names are inserted in the Register of Members, and such other persons as the Executive Committee shall elect to membership.
Organisational structure The Society is managed by the Executive Committee, which consists of at least seven members of the Society. Additional persons may be co-opted, up to five in number, whether they are members or not, to serve on the committee. Only members of the Society are eligible to become members of the Executive Committee.
Risk management The trustees have a duty to identify and review the risks to which the society is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees hold regular meetings to fulfil this obligation and ensure that the society is meeting its objectives.
Objectives and activities The charity's objectives are to carry on for the benefit of the community the provision and management, for the relief and care of elderly persons of all classes suffering from the disabilities of old age or otherwise being in need, of housing for letting.
The charity meets these objectives by the provision of very sheltered housing and care at home with a small housing support service in the town. The service provides staffing and food in a homely environment whereby the tenants are able to make choices throughout the day that improve their sense of safety, independence and general well-being.
Achievements and performance
During the year the Society was successful in operating both with Care at Home status and that of Very Sheltered Housing, which is viewed as continuing to secure the future viability of Abbeyfield Strathaven. Investment in training and development of staff continued to ensure meeting of national standards requirements and positioning the Society for extending provision of care in 2026. Completion of external access ramps and balustrades together with replacement of external doors and windows has ensured safe access, reduced heating costs and ensured attractiveness and comfort of Abbeyfield Strathaven for residents, staff and families.
Financial review
During the year total income amounted to £458,527 (2024: £320,843), whilst expenditure amounted to £335,485 (2024: £293,006). This resulted in a net surplus of £123,042 (2024: £27,837).
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Trustees’ Annual Report (continuea)
Year ended 30 September 2025
Financial review (continued)
Reserve policy
Total reserves at 30 September amounted to £1,167,522 (2024: £1,044,480). These were all unrestricted general funds in both years and include shares in issue of £13 (2024: £13). £942,096 (2024: £891,305) of these funds are tied up in fixed assets. The balance is available and considered sufficient to support the day to day running of the charity. Plans for future periods
In line with annual reviews of care provided, the Society will continue to plan and develop the capabilities of the House as a Care at Home facility for a full complement of 14 residents, and to secure the level of care available for residents, families and staff.
Trustees’ responsibilities statement
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing these financial statements, the trustees are required to:
e select suitable accounting policies and then apply them consistently;
e observe the methods and principles in the applicable Charities SORP;
e make judgments and accounting estimates that are reasonable and prudent;
e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustees Investments (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
approved on 30 January 2026 and signed on behalf of the board of
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Docusign Env
A1472-A4CF-43E8-A6D5-12E062AA91FE
field Strathaven and District Society Limited dent Auditor's Report to the Members of Abbeyfield Strathaven and Society Limited ded 30 September 2025
audited the financial statements of Abbeyfield Strathaven and District Society Limited (the or the year ended 30 September 2025 which comprise the statement of financial activities, of financial position and the related notes, including a summary of significant accounting he financial reporting framework that has been applied in their preparation is applicable law d Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
ion the financial statements:
true and fair view of the state of the society's affairs as at 30 September 2025 and of its e and expenditure for the year then ended; been properly prepared in accordance with United Kingdom Generally Accepted Accounting ce;
been prepared in accordance with the requirements of the Co-operative and Community Benefit Societies Act 2014, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited Independent Auditor's Report to the Members of Abbeyfield Strathaven and District Society Limited (continued) Year ended 30 September 2025
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) or the Co-operative and Community Benefit Societies Act 2014 require us to report to you if, in our opinion:
¢ the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
¢ asatisfactory system of control over transactions has not been maintained; or
e the society has not kept proper accounting records; or
e the financial statements are not in agreement with the books of account; or
¢ we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the trustees' responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited Independent Auditor's Report to the Members of Abbeyfield Strathaven and District Society Limited (continued) Year ended 30 September 2025
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act and section 83 of the Co-operative and Community Benefit Societies Act 2014 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, included, but were not limited to the following:
¢ Ensuring that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.
e Understanding and evaluating the design and implementation of management's controls in place to prevent and detect irregularities.
¢ Challenging assumptions and judgements made by management in their significant accounting estimates, in particular in relation to provisions and deferred income, and assessing whether they were indicative of potential bias.
e Assessing the extent of compliance with laws and regulations through making enquiries of management and inspection of legal correspondence. ¢ Testing journal entries to identify unusual transactions and investigation of the rationale behind significant or unusual transactions to address the risk of fraud through management bias and override of controls.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
¢ Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Independent Auditor's Report to the Members of Abbeyfield Strathaven and District Society Limited (continued)
Year ended 30 September 2025
Auditor's responsibilities for the audit of the financial statements (continued)
¢ Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
¢ Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
¢ Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern.
¢ Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the society in accordance with section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and in accordance with section 87 of the Co-operative and Community Benefit Societies Act 2014, and to the society's members, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006 (as amended). Our audit work has been undertaken so that we might state to the society those matters we are
| A Stewart & Co is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Statement of Financial Activities
Year ended 30 September 2025
25 Un Tot To
Note
Income and endowments
Donations and legacies Charitable activities Investment income Other income
Total income Expenditure Expenditure on charitable activities
4 5 6 7
8,9
Total expenditure
Net income and net movement in funds
Reconciliation of funds Total funds brought forward
Total funds carried forward
The statement of financial activities includes all gains a co ey All income and expenditure derive from c tiv
The notes on pages 11 to 16 form part of these financial statements.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Statement of Financial Position
30 September 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 13 | 942,096 | 891,305 | |
| Current assets | ||||
| Debtors | 14 | 1,853 | 22,801 | |
| Cash at bank and in hand | 231,495 | 141,278 | ||
| 233,348 | 164,079 | |||
| Creditors: amounts falling due within oneyear | 15 | 7,922 | 10,904 | |
| Net current assets | 225,426 | 153,175 | ||
| Total assets less current liabilities | 1,167,522 | 1,044,480 | ||
| Net assets | 1,167,522 | 1,044,480 | ||
| Funds ofthe charity | ||||
| Unrestricted funds | 1,167,522 | 1,044,480 | ||
| Totalcharityfunds | 17 | 1,167,522 | 1,044,480 |
sed for issue on 30
The notes on pages 11 to 16 form part of these financial statements.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Notes to the Financial Statements
Year ended 30 September 2025
- General information
The charity is a public benefit entity and a registered charity in Scotland and is a registered society under The Co-operative and Community Benefit Societies Act 2014. The address of the principal office is 1-3 Station Road, Strathaven, Lanarkshire, ML10 6BE.
- Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended).
- Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees are of the opinion there are no matters of significant judgements, estimates or assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity. Designated funds are unrestricted funds earmarked by the trustees for specific purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-
AQ1FE
Abbeyfield Strath District Society Limited
Notes to the Financ nts (continued)
Year ended 30 Sept
5
- Accounting policie
Income
All income is include tement of financial activities when the charity is entitled to the income, any perform d conditions attached have been met or are fully within the control of the charity is considered probable and the amount can be quantified with reasonable accurac ing specific policies are applied to particular categories of income:
¢ Donations and le is received by way of donations, legacies, grants and gifts and is included in fu ement of Financial Activities when receivable. Where legacies have been notifi rity but the criteria for income recognition have not been met, the legacy is tr contingent asset and disclosed if material. Grants (including government gra entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
¢ Donated services and facilities are included at the value to the charity, being the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.
¢ Investment income is included when receivable.
¢ Rental income is accounted for when earned. Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
¢ Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
¢ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
¢ Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
Tangible assets
All fixed assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Freehold property - 2% straight line Fixtures and fittings - 33% straight line
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-
AQ1FE
Abbeyfield Strath District Society Limited
Notes to the Financ
nts (continued)
Year ended 30 Sept
5
- Accounting policie Impairment of fixed
A review for indicato ent is carried out at each reporting date, with the recoverable amount being estim such indicators exist. Where the carrying value exceeds the recoverable amount impaired accordingly. Prior impairments are also reviewed for possible reversal at e g date.
Financial instrumen The charity only ha ssets and financial liabilities of a kind that qualify as basic financial instruments cial instruments are initially recognised at transaction value and subsequently measu ettlement value.
Defined contribution pension plans
Contributions to defined contribution pension reco san ex nthe p which the related service is provided.
- Donations and legacies
Unre Tota Unre Total
Donations Grants Legacies
- Charitable activities
Un Tot Un To
Rents received Care provision
- Investment income
Un Tot Un
To
Bank interest receivable
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Abbeyfield Strathaven and District ety L
d
Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Notes to the Financial Statements (continued
Year ended 30 September 2025
- Other income
Unr
Tota Unr Tot
Other income
- Expenditure on charitable activities by fu
Un Tot Un To
Home provision Support costs
- Expenditure on charitable activities by ac
e
un Tot T
Home provision Governance costs
- Net income
Net income is stated after charging/(crediting
Depreciation of tangible fixed assets Fees payable for the audit of the financial st
- Staff costs
The total staff costs and employee benefits f
orting re an follo
Wages and salaries Social security costs Employer contributions to pension plans
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Docusign Envelope ID: 2EDA1472-
5-12E062AA91FE
Abbeyfield en and District Society Limited
Notes to the Statements (continueg)
Year ended
ber 2025
- Staff cost
The avera t of employees during the year was 14 (2024: 15). T erage nu of employe year is analysed as follows: 22 NN
Number of t staff Number of
No employ employee benefits of more than £60,000 during the ye 24: Nil).
Key Mana onnel
Key management personnel include all persons that have authority an ponsibili planning, directing and controlling the activities of the charity. The total comp on paid management personnel for services provided to the charity was £49,659 (202 839).
- Trustee remuneration and expenses
No remuneration or expenses were paid to the trustees in t
- Tangible fixed assets
L Fixt
Cost At1 Oct 2024 Additions
At 30 Sep 2025
Depreciation At1 Oct 2024 Charge for the year
At 30 Sep 2025
Carrying amount At 30 Sep 2025 At 30 Sep 2024
- Debtors
Prepayments and accrued income
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Notes to the Financial Statements (continued)
Year ended 30 September 2025
- Creditors: amounts falling due within one year
Accruals Other creditors
-
Pensions and other post retirement benefits The society operates a defined contribution pension scheme. The assets o eme separately from those of the society in an independently administered fund. The amount recognised i re as nse i n contribution pension plans (202 ). Th outsta nd pension scheme at the year il (2 ).
-
Analysis of charitable fun
Unrestricted funds
Exp Tran 30
General Funds Share capital
Exp Tran 30
General Funds Share capital
General Funds - are the fu £891 ,305) of these funds ar
Share capital fund - holds th register and in accordance members who have withdra share funds are transferred
le f eral e Socie 42 fixed res iety. ees have we ociet tution ncelled ar act he S who are ec fund ellat
- Analysis of net assets bet
Net assets are held in unres the Statement of Financial Position
sat nd, a mparativ ra
- General volunteers
Abbeyfield Strathaven and District Society Limited benefits greatly from the involvement and enthusiastic support of its volunteers, who give their time and talents willingly for the benefit of the Society. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Management Information
Year ended 30 September 2025
The following pages do not form part of the financial statements.
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
Abbeyfield Strathaven and District Society Limited
Detailed Statement of Financial Activities
Year ended 30 September 2025
2
Income and endowments Donations and legacies Donations Grants Legacies
Charitable activities Rents received Care provision
Investment income Bank interest receivable
Other income Other income
Total income
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Docusign Envelope ID: 2EDA1472-A4CF-43E8-A6D5-12E062AA91FE
eld Strathaven and District
Limited
tatement of Financial Activitie
d 30 September 2025
2025 2024 £ £ e on charitable activities 19,154 13,631 salaries 206,529 200,640 NIC 7,701 7,456 ts 3,892 3,246 ater 1,588 1,580 at 19,717 19,545 maintenance 38,286 8,409
sional fees y fees costs
ubsistence ulatory fees and subscriptions nses Training and recruitment
Governance costs Audit fees Subscriptions to governing bodies
Total expenditure
Net income
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