ANGUS SOCIETY FOR THE BLIND SCOTTISH CHARITY NO. SC008915 FINANCEAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 ANGUS SOCIETY FOR THE BLfND FINANCIAL STATEMÉNTS FOR THE YEAR ENDED 3Q SÉPTEM8ER 202$ CONTENTS P•o•1•1 R•port ol th• Tru•ts•• Inil•p•nl•nt Examln•r'• R•port Statorn•nt of Flnanclal ActlvltS0¥ B•l•n￿ sh￿1 Accountlng Poll¢l•• 8.10 Not•s to th• Flnancl41 St¥t•m•nt• ANGUS SOCIETY FOR THE BLIND REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Th• Tru$t•es have pleasuro In presentlng thdt R•porL Prlncipal Poll¢les to A¢hl•¥e Obl¢¢tl¥ The Tru51 Is u51n9 income to pay for akls for C￿nts an¢J for Lli¢e¢i finanoal grants to clients particular r8quirement5, resul￿9 from thelr blindn8ss. Th8 SLKiety is sUpW￿"rfj the of N¢xth East Asensory Semces, who hold the ¢ontract lo provide services to the bliThJ aYKI pa￿"allY *ghled in An&Mts. to ensure that tr* maximum b8n8fit Is achieved from the contract. Investment Pollcy aFKI Pvrfornwttr¢e TheTru$teÈs have th8 of investnEnt a5 1$ uenefamy app)inled to the Trustees and there are no SFeufic policie5 laid do￿. The Socaety retains in the BanklBuiklwy Soclety accounts. suffioent reserve5 to (*Jver 8 yearfs expected costs. The bak8n¢e of Lv4u*J Reseryes are invested in a b)wlnWium iisk Portfdio. Flnanclal Information & Futur* Developments The prow$ion of Servi￿ for blind clients in An￿ is the re4M)nskn"lrty of Amgu5 CCMJ￿l have contracted vAth North East Senstyy Services to provide the service. Angus Soc*ty re(%T¥es a quarterty rewt from North East Sensory ServKe5 on work Car￿ oui and is abo in dlrect ttffjtact wnth the RehaixiitatM)n Worker lo disvJss granl applicatitsns etc. The Society contnbutes lo Ihe rmt ol the Sery￿. supwtiry %Kxkers vtho spec4alise in IT services arxj the Youn9 Peoples Sooal acbvrties. The S[￿￿ty also rneet5 the LY)5t ofthe office a¢comnKMJ8tp)n in Angu5. The Society has Trus￿• who Is aL80 a Turstse of NESS. thus slrengthening the ctrcperatHXs bel￿n Ihe ¢hathes tc* our mulual benefiL Reserves Poll The S￿￿tY is airning lo k¥e5eive its Ca￿thi utih.se lh8 ih8r8on to 5upkMyi and partially- 5ighled peopk of Angus. The lor Ihe year was aU Spent in paynents to Ihe bliThJ c4ients. Page 1 I￿0v8 80CIETY FOR THE BLIND REPORT OF T¥E TRUSTEES YUR ENDED 3D SEPTEMBER 2025 Icontlnuedl SCQThISH CHNJirrY No. 5C.008915 ADDAES8.. 1 Cotton ol Colli$lgn. Collis1¢n. A￿r￿ath DD11 3RR TrEASURER & SECRETARY Mrs AIIBon Scothern 1 Cotlon ol Cdlist￿. Colli$ton. AReROATH DD11 3RR INoepENOENT EXWIINEA Jonnil•r Wolsh BAIHon51 FCCA P8rtnor èi I￿ne Ad8m$on Chort•r•d Accounianis And Ch•rt8rad Tax Advi1• 7 Sl Mal¢uim'8 Wynd Klmemuir Angu8 DIRECTORS.. Th• Tfu•t••* for th• p••t ￿￿11w•1• •• follow•'.. Rov Brl8n Rom#8y ilrs Jean 8iook8 Mr$ ￿j180￿ Scoihgin Mi8 Joan S. si￿0n807 Mis Helen Nicoll IAr8 Elt8nor Bvllers Mi¥ Chrl•lln¢ DDkera Me Chn•iin• Forgue IGh•lrm•nl Qo¥•rnlng Do¢um•nt The Trust16 8 S¢vlll8h Chariiabl8 In¢orporai8d Org8nl8aiion and the purp)805 8nd 8dminl$lr8llve •rrpngomenl¥ ore ¥el out In our ConBlilullon. The Truii wa• COn&liluled on 14th September 2012. tna look over tho owiaiim of Forfarshlrv Socieiy l(K the Bund. con1￿l￿tIOn Ind Obl•cts The of Ihe TruBI 18 to blind aryj pBrtIBlly4ighl￿ perBun¥ ITr ochi•v• tho m9￿m￿M degleo of Independencv, ood physi¢al and amou￿81 adlu$imenl to Ih8ir dig8biWty and lo compon￿￿ them, where 8ppropri4te. by financial ond sociel 5UPPOrt. Pag8 2 NGUS SOCIETY FOR THE BUND REPORT OF THE TRUSTEES YEAR ENDED 30 SEPTEM8ER 2019 Icontinuedl Recruitment and Appolntm¢rt tsf Tru$te*s Under the requirernent5 01 th8 S￿le￿5 ConslityJthw. Tru5*es a￿ elected for or* year only until th8 next Annual General Meeting. When a Trustee resigns. re￿a¢eMentS are nornina￿ by other Twst885 With the 3iffl of havirvj repre5￿tatK)n from Ghents. a Va￿ of profess￿￿1 b￿k9r￿Tr￿s ￿ geL¥raphKal coverol the area. Rlsk Managoment There are no financial risk5 knowm to the Truslees. Requests 4)eTral akjs. equipment &tc continue lo grow, wmh the easing ol resirfrli0￿s after the patklemic. the number ol VI￿lS Is grwThJ and dernand5 for aids etG Is grO%￿n9. as well as Ihe costs as swe swialised items are very expensive. The ha5 funds lo rn￿1 expected demand over the next few years. Trustees. Responsibiliti•* The Trustees are reSp)nsi￿8 for pr8pariThJ the ReFQrt 01 th8 Truslee5 and the fH*rKial slate￿nts in a(%￿dance ￿1h applicablp Law and United Klrvj(￿ A¢xwntMig Standards (United Kingjorn Ger￿llY A￿8Pted Acco￿tIng Prac￿￿1. The law applicable to charitEs in Scouand. Ihe chwts.es and Twiee Investmenl {S￿tland) Acl 2005. Chariti8S Account5 IS¢otlandl Regulatson$ 2006 amerM1edl and the pYo¥is￿$ of the charity5 constiluts'on require5 the trustees lo pr8pare financial statements for eath finan081 year which give a true aThJ tsir viow of stat• of affairs of Ihe chanty and of the incorning resources and #p￿1¢8b￿ ol res￿r￿s, of the tt*nty for that wic#l. In preparing those financsal ststemenis. the Trust8es are reqtjired to.. sèlect suitable accountiNJ policies and then appty them cry￿Sten￿y.. obsÈrv8 the ￿thodS and prin￿￿e$ in th6 applicable Charitses SORP- make jud9ernent and estirnates thal are re#S(￿at￿e atHI prudeni", prepare the finantial statements on a gc4rvJ o)ncem basi5 unless il is irw)kXDpriate to pTrsumè that the charity wll continue in busine5S.' state %*thether applicable accwnting standards and staternents of tecomn*ThJed kxa¢ts"ce have bgen folbmd. subieel lo any departures discbsed and expla'ned in Ihe financial Sts¢emEnts. The Trustees are reSponsi￿e for kee￿￿9 proper #ccwntiry **M¢h disdw with rea￿a1)I8 acrxjracy at any tlrn8 the financial position of the charity and to enab￿ Ihem lo ensure that the financial statem?nts cornply wrth the Charities and Trusteè Investment Iscouandl Act 2005. the Charits"es Acctyjnts Iscoljandl Regulatson5 2CQ6 las a￿￿[￿ed) and provisions of the charilvs conslituticfi. They are also ￿p)n￿b￿ for safe9uartling the a$5ets of the charity and henc8 for laking reasonabK8 Steps for Ihe prevenbon and deteL#1￿ of fraud and other irrewkribes. Apprts￿d by lh• Trust**$ and $lgntd on thelr behall by:. Rèv Brlan Ramsay Chairman Page 3 INDEPENDENT EXAMINER% REPORT TO THE TRUSTEES OF ANGUS SOCIETY FOR THE BLIND FOR THE YEAR ENDEO 30 SEPTEMBER 2025 I report on the accounts for the year ended 30 Septemter, 2025 are sei pages 5- 10. R•swdfv* R¢8ponsSbllltles of Trusiees and Examinvr The charity's trustees 8re responsible for the preparation of the atxoufits In a￿￿rdance V¢ith the tem1$ of tre charib.es and Trustee Investrnent (Scollandl Act 2(X)5 and the Charities Accounts IScoUandl Regulats"ons 2006 las 8mendedl. The charrty trustees conwder that the audit requifernent of Regul8tion 1W1118l to Icl of the Accounts Regulations does not appty. It is my re$p)sibility to 8￿rnIn8 Ihe accounts as required under Section 4411 Ncl of the AL1 and to slate whether partKAJlar matters have come to my attention. Basls of tho Independont •JÈamln•f$ r•port My examinatson was eamed out in accordance wilh RegUlai￿ 11 ofthe Charibes Accounts Iscottandl RegulatKJns 200618s am&rnleill. An examination incljdes 8 Tewew of the accounting rg¢ords kept by the charity and a comparison of the accounts presented with those records. It also Includes considefation of any unusu81 items or disd05we5 in the accounts. and seeks explanations from Ihe trustees conceming any such mallers. The procedu￿9 undertaken do nol provide all the evhlence that would be required in an audc ar%J c(xtseouentty I Th)1 express an audii opinion on the wew g￿en by the accoun15. Ind•pendent examinerfs ¥tatement In the course of my examination, Tho matter has com8 to My att8nbon'. 111 which m8 rgasMabk8 cause to beI￿ve that. in any rn418rial resp&cL iho r8qulrem8nts lo keep 8ccounting recofds in acc(thnce wlth Seth)n 4411Mal ofth8 2(M)S Act Regulatico 4 01 Ihe 2006 Account5 Regu￿li0nS las amerwJeJl.' aThY io pr8par8 accounts which accord with Ihe accounbtyJ records to compty wth RegtsL8tion 8 of th8 2006 Accounts ReguL4tions la5 amend8dl havg bB8ll met or 121 to hvhich. in my opnion. attention $hryJld be iJra*n in order to 8nabl8 8 prop8r understanding of the accounts lo bE* reached. Jennifer Welsh BA(Honsl FCCA ine Adam50n Chart8red Accounlant5 and Ch8rtervprov•d by th• Trust￿• on 20th M•y, 2026 •nd •bgn•d on th•lr b•h•ll by: R•v 8rlan Ram•ay Chalrman Ptye6 ANGUS SOCIETY FOR THE BUNO ACCOUNTING POLICIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 Th8 pllncipal accounting w)licies ad¢)pted, hève t4en applied consis¢enUy in th8 current and preceding year Sn dealiNJ %￿th item8 which are ccfi5idered mawri* lo Ihe accounts, ar8 set out belLW. Bas1* of A¢¢ount• The financial siatemgnls hav8 teen prepargd in accordarte wth A￿OUntIng and Repth"w by Char¢ti88.' Stat•ment ol R*commende