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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES
ACCOUNTS FOR THE YEAR TO 31st MAY 2025
CHARITY NO. 80004623
RAEBURN CHRISTIE CLARK & WALLACE LLP SOLICITORS ABERDEEN ACWIAER _ efto0t-4
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[FYFE] [FUND][ FOR][ THE] [CITY][ OF][ ABERDEEN] [GIRL] $C004523
cokes ofthe SentientOSCPoeor [ 7 | [THE] Enter charity name below Enter SC No. below
Receipts and payments accounts
For thefromperiod [vemI 49 Daz) Lon] !
Ls|iwey]
Un t Expendable Permanent
funvictods Restricted endowment endowment coment period ron lod vant
| to nearest£ | to nearest £ tofunds nearest [£] |_| tofunds nearest£ | to nearest [£] LI to nearest [£]
A‘ Receipts ee |
Legacies | iia”
Receipts from fundraising activites | iim
Gross trading receipts | [eae] |
landIncome and frombuildings investments other than i 26,670ger fis Rents from land & buildings | ie] |\
activitiesGross receipts from other charitable ett P|\
A1 Sub total] ___26,670| 26,670\
A2 Receipts from asset & | || |] i\
investmentProceeds fromsales sale of fixed assets [| | =~[\
Proceeds from sale of investments 86,387 | 59,534 |\
A2 Sub total 86,387 86,387\
| | | |\
A3 Payments\
Gross trading payments | ifm\
fevesimentmenagemenicosis [7.304 [701 [|]\
activitiesGrants and donations | 93,234 | 21,499\
Goverancoconie ——|\
Audit / independent examination 4,271 P4284 |\
[Preparation ofannvatccouris| |\
atage cosis] 00 [so|\
es iz\
A3 Sub total ____7,083|\
| \] |\
A4 Payments relating to asset and\
investment movements\
Purchase of investments 98,718 96,718 44,365 |\
A4 Sub total 98,718] | [44,365][|]\
Total payments [ar] [____-]>), (2) ss] (ea
as transfers to/ rom)tunas. [I> IE) CJ|
Surplus/ (deficit) for year
setae ME | | Ps|
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APPENDIX 2
$C004523
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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES
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( Expendable Permanent
aaa [icted] Restricted funds © endowment endowment bier! Total last period
Categories Details " funds funds 7
to rest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Bi Cash funds Cash and bank balances at start of year 63,356
lus/ (deficit) shown on receipts and
{Agree balances with receipis and payments
account(s)) : = 5 » = :
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
rot 897,508
Detels Fund to which asset belongs Cost (If available) aphereory (if Last year
to nearest£ to nearest £ to nearest [£]
7 = =>
Total
Details Fund to which Iiability relates Amountto nearest due £ toLastnearest year£
B4 Liebites [sotctoratee | | [se
P4038
Total 738
Details Fund to which llability relates Amountto(estimate)nearest due£ toLast nearest year £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
sic wl UL
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Fyfe Fund - Receipts & Payments 2025/ Statement of balances 1
December 2007
APPENDIX 2
THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUID SC004523
tion C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
The Legal Agents administer the Fund under the instructions of the Trustees and hold the Trust Fund “for the upkeep and maintenance of the current Headquarters or for any other purpose or purposes relating to or for the benefit of the City of Aberdeen Girl Guides".
7
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Type of activity or project supported poor emer hae f
==
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C3a Trustee remuneration
If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
f
Authority under which paid
C3b Trustee remuneration - details
- C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
Number of £ trustees
C4b Trustee expenses - details
Nature of relationshi
Nature of transaction
Transaction Balance amount (£) outstanding at riod end
C5 Transactions with trustees and connected persons _ ee Fyfe Fund - Receipts & Payments 2025 / Notes 41 December 2007
December 2007
APPENDIX 2
THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIC SC004523
Additional analysis (1)
Analysis of receipts and payments
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1 Donations
— Restricted funds Expendableendowment endowmPerman en tt ae Total last period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
[|
Pe
Pe
| [_—-|]
2 Grants
Unrestricted‘Survie Restricted funds TotalSaticurrent Total last period
to nearast £ to noarest£ to noarest £ to nearest £
#REF! - - -
3 Gross receipts from other charitable activities
Unrestricted Restricted funds Expendableendowment endowmPerman e ntnt bara Total last period
funds funds
to nearest £ to neareat £ to nearest £ to nearest £ to nearest £ to nearest E
P|
P|
/—____}
Le
fe|
Ted
|
|______-}
4 Payments relating directly to charitable activities Expendable Permanent
Unrestricted Restricted funds endowment endowment a Total last period
to nesrest £ to nearest £ to fundsnearest £ to fundsnearest £ to nearest £ to nearest [£]
fT
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ae
[aaa
YT
|
=
PI
P|
aT:
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Fyfe Fund - Receipts & Payments 2025Additional notes (1)
December 2007
APPENDIX2
THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES SC004523
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||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|5|Breakdown|of|unrestricted|funds|
|Unrestricted|Unrestricted|Unrestricted|Unrestricted|
|fund|1|-|enter|fund|2|-|enter|fund|3|-|enter|fund4|.|enter|
|name of fund|name|of|fund|name|of fund|nameof|fund|
|below|below|below|below|Total|Total|
|unrestricted|unrestricted|
|funds|fundslast|period|
|Receipts|ae||ees|
|IGansCd]|=|e|eea ||ee|
|Receipts|from|fundraising|activities|Pp|eS|||
|Pe|| ee|
|buildings|-—|rs|
|Rents|from|land|&|buildings|ae6|es26,670||ee28,343|
|ee|||
|Sub|total|[26,670]|||[28,348]|||
|Receipts|from|asset|& investmentsales|||a|
|Sub total|||88,387|||
|Total|receipts|[——aiamer] C=)DC)sr)|ae)|
|Payments|[|mae||eee|
|ae|es |ee|
|Pe|ae |)Sa|
|Pd|ee |ee|
|P4274|||[taraeS| ||ees4,246|||
|SSS|=e||Pee|re |ee|
|————|rs|||es ||
|Sub|total||___37,053||P7053]crossfef|error|[35,772||
|Payments|relating|to|asset and|investment|
|movements|fd|es |eee|
|Sub|total|||98,71898,718 ||P|[44,365]|[44,365|[|]|||
|Net|Totel payments [138771] [=] C=)|FI|
|Transfers|to|(rom) fundscepts|(payments)|Se)eSGe)|||esEN ||MOSee||MT2710|||ET|
|Surplus /(defc|for yer|eae)|ed|eee]|Cr)|
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Fyfe Fund- Receipts& Payments 2025Additional notes (2)
December 2007
APPENDIX 2
THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUID SC004523
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|---|---|---|---|---|---|---|---|
|Additional|analysis|(3)|
|6|Breakdown|of|restricted funds|
|Restricted|fund|Restricted|fund|
|1|
|Total|restricted|Total|restricted|
|funds|funds|last|
|period|
|Receipts|eee|
|Pe||
|[ed|
|Pe||
|pe|
|building|—|
|{1|
|a|
|Sub total|=)|
|Receiptsfrom|asset|& investment sales|
|Sub|total|
|rota receipts|[JL|ICU|ICEILd|
|Payments|=e|
|ma|
|p=|
|aa|
|Le|
|||
|{||
|fe|
|P||
|PO|||[|]|
|||a|
|Sub total|pe|
|Payments|relating to|asset and|investment|
|movements|
|Sub|total|
|Net receiptsTote/(|p|ayments)eyments [—-]CI)Lo)[JESDJoo)CoBees)Cd Od)|
|Transfers to/ (from)|funds|EE]|Ee|BEE|SS|aa|Ee|
|surptus|/(aenet)|for|year [>]|[J|C—_-JCO)|
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Fyfe Fund - Receipts & Payments 2025Additional notes (3)
December 2007
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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES
LEGAL AND ADMINISTRATIVE DETAILS 31st MAY 2025 Trustees
Messrs Raeburn Christie Clark & Wallace LLP Solicitors 42 - 16 Albyn Place Aberdeen AB10 1PS
,
Bankers Royal Bank of Scotland pic
Rathbones Investment Management George House 60 George Square Glasgow, G2 1EH
dependent Examin
Scholes Chartered Accountants 10 Albyn Place Aberdeen, AB10 1YH
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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31st MAY 2025 The Trustees have pleasure in presenting thelr report together with the financial statement of the charitable trust for the year ended 31st May 2026. The financial statements have been prepared In accordance with the accounting policies as set out in note 1 to the accounts and comply with the Charity’s Trust Deed, Charities & Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charitles 2019 Structure, Governance and Management
The Fund was founded by Deeds of Constitution of Trust granted on 17th April 1962 ee
The Fund Is administered by Rasburn Christie Clark & Wallace LLP, 12-16 Albyn Place, Aberdeen, AB10 1PS who act as Factors and Agents and whose address is the principal address of the fund, Trustees are nominated and appointed by the current Trustees and are briefed on thelr duties when appointed, Ongolng tralning Is given where identified as required.
Risk Management
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and financesof the Trust, and are satisfied that systems are in place to mitigate the exposure to the major risks.
.
Trust Purposes and Objectives
The Legal Agents administer the Fund under the instructions of the Trustees and hold the Trust Fund "for the upkeep and maintenance of the current Headquarters or for any other purpose or purposes relating to or for the benefit of the City of Aberdeen Girl Guides".
Financlal Information and Future Developments
During the year, the Trustees continued to manage the investments, Ingather the income and distribute this as stipulated. The Income Is distributed to the Girl Guiding Association when requested and considered suitable. During the year various applications were received and considered by the Trustees. £23,230.97 in all was paid out to the Gin Guiding Association during the year.
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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MAY 2025 (Cont'd)
The gross Income for the year from investments and bank interest totalled £44,983.67 which included where relevant, gains on realisation and revaluation. Various expenses including fees relating to capital & revenue of investments totalled £14,530.27 and the charitable disbursements as stated above were £23,230.97 After taking into account gain on revaluation of investments of £17,381.48, this resulted in a surplus for the year of £7,222.43
The revenue accaunt shows.a net surplus for the year of £18,162.61
The balance on the Capital account at credit of the Fund divided between Heritable and Moveable as at 31st May 2025 was £880,652.12. Of these Funds, £837,548.00 was Invested.
Approved by Trustees on 23 oc_ 7 O6GR 2025
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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES STATEMENT OF RESPONSIBILITIES OFTRUSTEES
law applicable to charitlas In Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair viewof the state of affairs of the charityat the yearend and of the surplus or deficit for that period.
In preparing the financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
follow applicable accounting standards, subject fo any material departures disclosed and explained In the financial statements; prepare the financial statements on the going concern basis unless this Is inappropriate.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990, the Charities Accounts (Scotland ) Regulations 2006 and the constitution of the charity. The trustees 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.
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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES | report on the accounts of the charity number SC004623 for the year ended 31st May 2025 which are set out on subsequent pages.
Respective responsibilities o usteoes and Examine
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of The Charities and Trustees Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10{1) (a) to ( c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) ( c) of the Act and to state whether particular matters have come to my attention.
My examination Is carried out In accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination Includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit and consequently| do not express an audit opinion on the view given by the accounts.
In the course of my examination, no matter has come to my attention
- Which gives me reasonable cause to belleve that in any material respect the requirements:
to keep accounting records In accordancewith Section 44 (1) ( a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn In orderto enable a proper understanding of the accounts to be reached.
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THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE THE FYFE FUND FOR THE CITY OF ABERDEEN GIRL GUIDES (Cont'd)
Professional Qualification/ Chartered Certified Accountant Professional Body The Association Association of Chartered Accountants Chartered Accountants Address: 40 Albyn Place, Aberdeen, AB10 1YH Date: 06/11/2025
Chartered Certified Accountant The Association Association of Chartered Accountants Chartered Accountants
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