DIMetors=
Karen Szotek Bsc FCCA
Joanna Grant Bsc FCA
TINDELL, GRANT & Co
Accountants
Registered number
SP1868RS
Charity number
SC010551
THE ABBEYFIELD STIRLING SOCIETY LIMITED
Report and Accounts
31 December 2025

THE ABBEYFIELD STIRLING SOCIE￿ LIMITED
Officers, professional advisers and registered office
Executlve Commlttee
Janel O'Hare
Mhairi McLeod
an Pollock
Marina Chaudhry
Judith Richardson
Michael Elliot
Alasdair Mackie
Mike Kirkbride
Chairperson
Vice Chairperson
Treasurer
Vice Treasurer
House Convenor
Executive Committee Member
Hon. Sec￿atry
Executive Committee Member
Secretary
Messrs. J.M. & J. Mailer
IndBpendent Examiners
Tindell. Grar)l & Co Limited
6 Munro Road
Springker5e
Stirling
FK7 7UU
Bankers
Royal Bank of Scotland
2 Pitt Terrace
Stirfing
Solicitors
Messrs. J.M. & J. Mailer
Reglstered offi
Jubiliee House
Forthside Way
StI￿l￿g
FK8 1QZ
Reglsterad nurnber
SP1868RS
Charty number
SC010551
Main placè of business
17 Allan Park
Stiding
FK8 2QG

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Report of the Executive Committee
The executive committee presents its report and accounts for the year ended 31 December 2025.
Reference and administrative detaS1s
Charity name.. The Abbeffield Stirfing Society Limited
Registered charity number.. SC010551
Principle address..
17 Ajlan Park
Stiding
FK8 2QG
The members of the executive committee who served during the year were as follows..
Janet O'Hare
Mhairi McLeod
Alan Pollock
Marina Chaudhry
Judith Richardson
Michael Elliot
Alasdair Mackie
Mike Kirkbride
In accordance with the registered rules of the society Mhariri McLeod, Marin8 Chaudhry and Judith
Richardson retsres by rotation and, being eligible, offer themselves for re-election at the Annual General
Meeting.
Structure, governance and management
The society operates under the wles of the Abbeyfield Society and is registered under the Co-operative
and Community Benefit Societtes Act 2014 (registered number 1868Rlsll.11 is an exempl charity
(Number SC 0105511. Tho liabilty of members of the execiJtlV8 is limited lo their share holding of £1
each.
Each year one third of the Executive Committee members are requifed lo retire by rotation and put
themselves forward fof r￿eleCtIOn al the Annual General Meeting. Suitable new Iruslees are identified
and appointed by the Executive Committee.
Objectlves and activities
The principal activity of the society is lo provide accommodation, care and companionship for
lonely or frail eldedy people in accordance with the aims and principles of The Abbe￿ield
Society Limited. This aclivrty falls wholly within very sheltered housing.
The society operates one property in Slirling which currently offers twelve units lor rental to those who
require very sheltered accommodation.

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Report of the Executive Committee
Achieverngnts and porfomiance
Abbeyfield Stirfirlg provides a very high standard of independent living for our ￿e1ve residents in our
specially adapted eady Victorian house located in the centre of Sliding. close to all the facilities of the
City. The house is run by an Executive Committee consisting of a team of L¢npaid. dedicated Trustees
and managed on a day-to-day basis by a professionally qualified manager who has dual registration. An
independent advocate regularly meets residents and always records very high satisfaction rab'ngs from
our residents. The Care Inspectorate monitors our activities very closely and carries out unannounced
checks every year. We continue to maintsin our standard of providing a very high level of care and
support to our residents, individually tailored to Iheir needs.
We are immensely proLtrd lo sh8re that in our November 2025 care inspectson., Abbeyfield Stirling
received a coveted rating of 6 for the quality of care. the highest rating awarded by the Care
Inspectorate. A level 6 rating signifie5 excellence in care provision and is awarded only to facilities that
consistently exceed all regulatory standards. This outstanding 8chievemenl places us among the select
few homes recognised for exemplary service. The following are a couple of quotes from the inspector's
report.. -
.Abbeyfield provides a highly effective afid flexible model of care, combining housing support with an
integrated care-al-home service.
.Slaff work well together lo provide consistent, ccx)rdinated, and perSOn-￿ntered care and support. We
observed positive teamwork across all stsff groups, inclijding care, catering, cleaning. and management.
Achieving this rare distinction is a lestsment to the unwavering dedication of our manager and the entire
staff team.
In addition to the Care Inspectorate award, our long-serving manager Vikki Ferguson was recognised
with a well-deserved award for her outstanding efforts in the management of the house.
During 2025 we welcomed new residents and the house remained fully occupied. New residents brought
tresh energy lo the house and opportunities for new relationships lo fomi. Management carefully
assesses every potential resident to provide appropriate support and ensure our house will bgcome their
new happy home.
Residents of Abbeyfield Stidirtrg continued lo enjoy the benefits of the new pavements all around the
house, particularty those that can't use front entrance steps. Service users spend a lol of lime socialising
outdoors in all weathers, which positively contributes lo their overall health and general welkbeing.
Following this upgrade. our Management Committee early in the year decided to use the financial surplus
from last year lo continue the garden improvernenls with the construction of a covered area in the form of
a free-stsnding glass walled structure which would significantly extend the benefits of the garden for our
residents, allowing use in almost any weather.
Once the basic design was finalised. Construction commenced on foundations eady in the year bul
because the Abbeyfield house is a Category 2 listed buikling in a conservation area, detailed Local
Authority planning permission had lo be obtained before any further work could be carried out. Oblailling
this approval took until almost tho and of the year and we anticipate that the new garden rcxjffl will be
completed eady in 2026.

THE ABBEYFIELD STIRLING SOCIEfrf LIMITED
Report of the Executive Committee
Our chairperson Janet O'Hare now fimily settled in her position, provided outstanding service and
support to the manager, and board of trustees. Her enthusiasm for fresh ideas for improvement to
benefit the service users and planning into the future strongly positions Abberfield Stirting to wlhsland
econofflic pressures. 2025 continued to be a year of very low staff turnover.11 is a happy place to live and
woth thanks lo caring staff and dedicated management.
The house hosted several so¢ial events organised by the manager during 2025. Our usual Summer BBQ
was a huge success for everyone who attended. We welcomed a special guest to this yearfs BBQ.. Lady
Provost of Sliding Council Elaine Watterson who was very impressed by the work carried out at the
Abbeyfield house. Many felt it was one of the best BBQS ever held. Success is attributed lo the careful
planning and hard work of the Abbeyfield managernent and sl8ff. 11 is a pleasant way to meet Abbeyfield
resident5, their family members, slatt and board of Iruslees. Macmillan coffee morning raised funds for a
worthy cause. Allan Primary school visited residents again and provided enjoyable performance lo
everyone present. We have supported yOLEng volunteers from the local high schools 8s part of their
curriculum. New volunteers joined residents for the regular coffee mornings. The house newsletter was
regularly updated during the year and will hopefully remain for 2026.
Our website continued to generate new interest, and we have a wailing list of potential residents wanting
lo move in. We are still looking lo invite fresh members lo the board of trustees.
The achievements of 2025 reflect the extraordinary commitment of our staff, management, residents,
and cornmunity partners. As we celebrate our Suc￿$Ses, we remain focused on continuous
improvemenl-ensuring Abbeyfield Stirling is not just a place lo live, but a place to thrive. We warmly
invite community membefs, families, and prospective residents to join us on this journey of excellence
and discovery.
Flnance
The 2025 financial year was very successful. Our occupanry rate was just under 990/0. and we achieved
a comfortable financi81 surplus once again. The turnover of residents led to a much higher assessment
of care needs, resulting in a significant increase in income from Sliding Council. Together, these factors
allowed us to accumulate a subs18ntial year-end surplus, which contributed lo the construction of a
garden room lo enhance our residents. facilities and provide a space that can be enjoyed in all weathers.
This surplu5 not only supports new facilities but also ensures ongoing investment in high-qualty care for
our residents.
Our cash position remains strong as we move into 2026, and we can confidently look forward lo
maintaining our service and standards as we continue lo manage Abbeyfield Stirting.
Thanks to the hard wotk of our inhouse care team and effective management. Abberfigld Stirling
onlinues lo provide safe, warm, and comfortable environment lo our residents and staff.
Al the end of the year the Charity had nel assets of £699.373 of which £413,707 is held in three
unrestricted reserves and £285,666 is held in a reslTl¢ted reserve. Details of the reserves are shown in
notes 13 10 1 S of the accounts.
11 is the policy of the S￿Iety lo make transfers tolfrom designated res8￿e$ to equate the General
Charitable ReSe￿e plus the Capital Reserve to the net book valug of the property. The remaining
revenue and major repairs reserves, which are the free reserves of the society, represent funds arising
from past operating results. The Capital reserve is a restricted reserve th81 represents the Social
Housing Grant that is repayable on the sale of the propety.

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Report of the Executive Committee
Rlsk management
The executive committee has assessed the major risks to which the society is exposed, in particular
those related to the operations and finances of the 50ciely. Systems are in place lo miligale exposure lo
the major risks and these are sel out in the societys risk management document.
Dlsclosure of infonnation to independent examSner
So far as each member of the executive committee at the dale of approval of this report is aware..
there is no relevant informab'on of which the socievs independent examiner is unaware., and
the executive committee has taken all steps that they ought lo have taken lo make themselves
aware of any relevant information and lo estsblish that the independent examiner is aware of that
information.
Statement of the Executlve Commlttee'$ responslbllltles
The executive committee is responsible for preparing the report and financial statements in accordance
with applicable law and regulations.
Company law requires the executive committee to prepare financial slalements for each financial year.
Under that law the executive committee has elected lo prepare the financial stslemenls in accordance
with United Kingdom Generally A¢￿pIed Accounting Practice (Financial Reporting Standard 102 and
applicable lawl. Under con7pany law the executive committee musl not approve the financial statements
unless they a￿ satisfied that they give a true and fair view of the stste of affairs of the society and of the
surplus or deficit of the society for that period. In preparing these financial statements, the executive
committee is required to..
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.,
stste whether applicable UK Accounting Stsndards have been followed. subject to any
material departures disclosed and explained in the financial slalement5'.
prepare the financial statements on the going concem basls unless il Is inappropr*ate lo
presume that the society will continue in business.
Staternent of Internal flnancial controls
The executive committee is responsible for keeping adequate accounting records that are sufficient lo
show and explain the society's transactions and disclose with reasonable accuracy at any lime the
financial position of the society and enable them lo ensure that the fin8ncial statements comply with the
c￿Operative and Community Benefit Societies Act 2014. They are also responsible for safeguarding the
8ssels of the society and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
This report was approved by the executive committee
airperson
an
0810512026

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Independent Examlnerfs Report
to the members of THE A8BEYFIELD STIRLING SOCIETY LIMITED
I report on the accounts of the charity for the year ended 31 December 2025 which are sel oul on
pages 7 10 16.
Respective responsibilities of the executive committee and examiner
The charity s trustees (who are also the directors of the company for the purposes of company
lawl are responsible for the preparation of the accounts in accordance with the terms of the
Charities and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scollandl
Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10111181
to Icl of the Accounts Regulations does not apply. 11 is my reswnsibilily lo examine the accounts
as required under se¢tion 44{1) Icl of the Acl and to $tste whether particular matters have come
to my attention.
Basls of Independent examlneVs statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
Iscollandl Regulations 2006. An examination includes 8 review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. 11 also includes
consideration of any *Jnusual items or disclosures in the accounts and seeks explanations from
the Iruslees concerning any such mallers. The procedures undertaken do not provide all the
evidence that would be required in an audit and. consequently. I do nol express an audit opinion
on the view given by the accounts.
Independent examingr's statarnent
In the wurse of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirement5.'
lo keep accounting reoords in accordance with Section 44111 (al of the 2005 Act and
Regu18tion 4 of the 2006 AcGounts Regulations, and
lo prepare accounts which accord with the accounting records and comply with
Regulalions 8 of the 2006 Accounts Regulations
have not been mel, or
2. to which. in my O￿niOn, attention should be drawn in order to enable a proper understanding of
the accounts lo be reached.
g)rl1026
Joanna Grant ACA..................
Tindell, Grant & Co Limited
Accountants
6 Munro Road
Springkerse
Slirfing
FK7 7UU

THE ABBEYFIELD STIRLING SOCIETY LIMITED
ststement of Flnanclal Actlvltles Sncorporatlng Income and Expondlture A¢¢ount
for the year ended 31 De¢ember 2025
Rovenue
R8S8rvo
2025
Capltal
D¢$l9natod
Total
2025
Total
2024
Not9$
2025
2025
Income and endowments from:
Donations and legacie5
Investments- intoresi received
Chantsble activiti8s
Incorne from18ttings
In-house car
1.093
8.453
1,093
8,453
50
6,433
294.305
71.510
365.815
294,305
71.510
365.815
287,838
68.639
356.477
Total
375,361
375,361
362.960
Ex￿ndit￿re on
haritable aCtIv￿leS
Insurance
Telephone- administration
Membership fee- The Abbeyfield Sooety
Stationery. printing and postage
Conforenc8s & training
Routine Maintenar￿a
Majoi repairs expenditure
Ernployee costs
ousekeeping costs
Rates
Healing & lighting
Computing 8XP8nse$
Sundry expenses
D8pr8¢iation . fix1u￿s. fit*ing5 & equipment
D8prooab"on buildings
Inde￿r￿dent Ex3tninerfs- fee
Indewni¥8nt Examinerfs- other servi¢es
Legal & prof8ssional fees
4207
1,279
363
360
2.963
8.959
5,207
1,279
363
360
2.963
8.959
0,117
205.934
37,489
1,687
18.762
2,945
18.677
66
12,783
1,890
1.146
4,399
6.784
1,091
525
515
2.227
11.826
11,742
192,274
33.749
2.102
12.504
4.084
16.866
78
12.307
1.902
1.146
5.386
6.117
205.934
37,489
1.887
18,782
2.945
18,677
12,783
1.890
1.146
Total
312.126
18,900
331.026
317,108
Not Incorn8llExp¢ndltur•
63,235
116.9001
44,335
45.852
rronsfers
12.13.14
Net mwm•nt In funds
63.235
118,9001
44,335
45.852
R¢¢onciliatlon of funds
Total funds brought folward
182,864
285,666
186.508
655.038
609,186
Total fvndg fAffièd forward
246.099
285,666
167.608
699,373
655,038
The stal8rn8nt of financSal activi118s indudas all gains an¢ losses r8(x)gnised in the year.

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Balance Sheet
as at 31 December 2025
Notgs
2025
2024
Flxed assets
Tangible assets
391,842
380.886
Current assets
Debtors
Cash al bank and in hand
10
4,860
307,482
312,342
4,401
274.886
279,287
Creditors: amounts falllng due
wlthln one year
11
14,799}
15.123)
Net current assets
307,543
274,164
699,385
655.050
Capital and reseNes
Called up share capital
Capital reserve
Designated reserves
Revenue reserve
12
13
14
15
12
285.666
12
285,666
167,608
246,099
186,508
182.864
413.707
369.372
Shareholdgrs. funds
16
699.385
655,050
The directors a¢knO￿edge their responsibilities for complyng with the reqtjirements of the Co-
operative and Community Benefit Societies Act 2014 with respect to accounting records and the
prep8ralion of accounts.
The acwunts
including an
been prepared and delivered in accordance wlh the Charities SORP FRS102
isions
de for small charities under Bulletin 1.
L4)&
airperso
Janet O'Hara
Treasurer- Ajan Pollock
Approved by the executive committee on 8th May 2026

THE ABBEYFIELD STIRLING SOCIEfi LIMITED
Notes to the Accounts
for the year ended 31 December 2025
Status of soclety
The society is registered under the Coryoperative and Community 8enefit Societies Act 2014
Iregislered number 1868R IS)}and is an exempt chartty INumber SC010551 }- The society is a
private company limited by shares and incorporated in Scotland. The regISte￿d office is a12a
King Street, Sliding FK8 1BA.
The society is wholly engaged in very sheltered housing.
Accounting policies
2.1 General
Tha principal accounting policies of the society are sel out in the following su&paragraphs.
2.2 Accountlng basls
The financial statements have been prepared under the historical cost convention and in
accordance with Accounting and Reporting by Ch8rities= Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS1021 {effective 1 January 20151
Charities SORP IFRS 1021. the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS1021 and the Co•operative and Communty Benefit Societies Act 2014.
2.3 Tumover
Tumover ¢omprises rental and service income receivable.
2.4 Flxed assets. housing land & buildings
Housing land and buildings are stated al cost. The cost of properties 15 their purchase price
together wlh incidentsl costs of acquisition including interest payable. Interest payable is
capitalised by applying the socielvs cost of boTrowing to expenditure during the construction of
the property up lo date of practical completion.
Housing properties in the course of construction are ststed at cost and are transferred into
housing properties when completed.
2.5 Depre¢iatlon
2.5.1 Housing land & buildings SHG assisted schemes
11) Depreciation is provided on the cost of freehold buildings-
lil) For th8t portion of the cost financed by borrowings or from the sociells own or other
charitable resources, a charge is made for depreciation on buildings al 20A per annum.
2.5.2 Flxtures, flttlngs & equipment
Depreciation is charged on the reducing balance basis al 15Yo per annum.
2.5.3 General
A full year's depreciation charge is made on fixed assets in the year that th8 asset is brought into
use and no charge is made in the year of disposal.

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Notes to the Accounts
for the year ended 31 December 2025
2.6 Soclal Housing grant and capltal reseNe
Previously, where developments have been financed wholly, Of partly, by a Social Housing Grant
ISHGI. the net book value of those developments has been reduced by the 8mounl of the grant
receivable which is shown separately in Ihe balance sheet. Provision was made for repayment of
SHG where the property is expected lo b8 sold in the foreseeable future SHG in respect of
housing properties in the course of conslruclton received in advarkce of gxpectation is shown as
a current liabilbty.
In accordance with the reporting requirements of Charities SORP IFRS 1021 the Social Housing
Grant has been transferred lo a capital reserve. This resetve is not being depleted as the grant
is fully repayable on the sale of the property and has been fully reinstated in the year.
2.7 Flxed assets, flxtures. flttlngs & equlpment
Assets donated to the society are not included in the balance sheel.. other assets are included at
cost.
2.8 Future cyclical & major repairs
The society manages only very sheltered housing and thus there is no contribution from Rent
Surplus Fund to major repairs.
It is the execL¢tive committee's opinion that amounts will be req¢Jired for fvture cyclical and major
repairs in the medium and long term and therefore amounts previously set aside as provisions
have been carried to designated reserves INolg 141. Amounts similar to those providgd in
previous years will continue to be sel aside as reserves in future years.
The amounts so sel aside are based on the society's obligation lo carry out such works on a
continuing basis for the future cyclical maintenance and major repairs of its property. based on
planned programmes of works for whith SHG will not be claimed.
2.9 Allocatlon of expenses
Expenses are allocated lo management, repairs and service costs on the basis of the proportion
of lime or other relevant factors allributable lo these activities.
2.10 Monetary donations & general charltable reserve
Monetary donations to the society are credited lo the income and expenditure account on a
receipts basis. and balances unspent are transferred annually to the Major Repairs Reserve.
2.11 Corporation tax & VA T
The society has charitable status and is exempt from Corporalion Tax on the income it has
received.
The society is not registered for VAT. Accordingly no VAT is charged to residents, and
expenditure in the income and expenditure account includes the relevant VAT.
2.12 Interest rocgipts
Interest is recognised in the accounts when il is received.
10

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Notes to the Accounts
for the year ended 31 December 2025
Operating surplus
2025
2024
This is stated after charging-
Oepreeiation of owned fixed assets
Independent Examiner's- fee
Independent Examiner's - other services
Travel expenses & sundry reimbursements paid to 1 officer of
the society who was not an employee
12,849
1,900
1,146
12,385
1,800
1,146
116
Income & expenditure from lettings
2025
2024
Income from lettlngs
Rent receivable net of idenlffiable services charges
Gross rents receivable
Less.. losses arising from vacancies & absences
Net rents receivable
297.408
297.408
13,1031
294,305
290,449
290,449
{2,6111
287,838
Total income from lettings
294,305
287,838
Expenditure on letting actlvities
Services
Management
Routine maintenance
216,986
16.461
8,959
162,386
18,430
11,826
Total expenditure on lettings
242.406
192,642
Operating surplus onlgtting actlvities
51,899
95.196
Income and 8xp8nditure from care provsion
2025
2024
Income from ¢are provision
In-house care
Other income
71,510
68,639
50
Total income from care provision
71,510
68,689
Expenditure on care provisio
Care staff costs
69.720
100,417
Total expenditure on care provision
69.720
100,417
Operatlng surplus on caro provision
1,790
31,728

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Notes to the Accounts
for the year ended 31 December 2025
Vacancy loss
2025
2024
Residents, charges lost through vacancies and absences
3,103
2,611
Housing stock
2025
2024
Units under development
2025
2024
Units in management
Very sheltered housing - number
of bed spaces
12
12
12
12
Employee costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
190,078
10,306
5,550
205,934
177,917
4,973
192,274
No employees were paid more than £60,000.
Full time
Part-tirne
Number of èmployees durlng the year
11
Avorage number of employees during the year IFTE)
12

THE ABBEYFIELD STIRLING SOCIE￿ LIMITED
Notes to the Accounts
for the year ended 31 December 2025
Tanglble fixed assets
Freehold
land and
bulldlngs
Fixtures,
fittings &
equlpment
Total
Cost
At 1 January 2025
Additions
615,374
23,805
639,179
33,935
649,309
23,805
673,114
At 31 December 2025
33,935
Depreclatlon
Al 1 January 2025
Charge for the year
At 31 December 2025
234,928
12.783
247,711
33.495
66
268,423
12,849
281,272
33,561
Net book value
At 31 December 2025
391.468
374
391,842
Al 31 December 2024
380,446
440
380,886
Freehold land and buildings=
SHG assisted schemes
Cosl-completed schemes
Depreciat￿ cost
Capital reserve
At 31 December2025
391,468
1285,6661
105,802
Al 31 December 2024
94,780
10
Oebtors
2025
2024
Prepayments
4,860
4.401
11
Credltors: amounts falling due withln one year
2025
2024
Accruals
4,799
5,123
13

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Notes to the Accounts
for the yoar ended 31 December 2025
12
Share capital
2025
No
2024
No
2025
2024
Allotted, called up and fulty paid..
Ordinary shares of £1 each
12
12
12
12
13 Capital r0$0rvg
2025
2024
Al 1 January
285.666
285.666
At 31 December
285,666
285.666
The Capital reserve represents the Social Housing Grant which is repayable on the sale of the
propety- It is a restricted reserve.
14 Designated reserves
General
charitable
reserve
Major repairs
reserve
2025
2024
Al 1 January
Income & expgnditure -
costs incurred
Income & expenditure -
transfers
94,780
91,728
186.508
180,557
112.7831
16,1171
118.9001
124,049)
30,0(Y)
81.997
85,611
167,608
186,508
The balance on the general charitable reserve comprises fvnds received from Abbe￿ield
Headquarters when the society was founded and also a transfer in 1995 from the major repairs
reserve. The balance at 31 December 2025 represents the value of properties nel of
depreciation and grants.
15 Revenue reserve
202S
2024
At l January
Surplus for the financial year
Transfer to designated reserves
882.864
63,235
142,963
69,901
130,000}
At 31 December
246.099
182,864
14

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Notes to the Accounts
for tho year ended 31 Docember 2025
16 Reconciliation of movam8nt in shareholdors, funds
2025
2024
Al 1 January
Surplus for the financial year
655.050
44,335
609,198
45,852
At 31 December
699,385
655,050
17 Comparatlves for the Statemgnl of Flnancial Actlvltles
Revenue
Reserve
Capitsl
Reserve
Deslgnated
Reserves
2024
Tolal
Income from:
Donations and legacies
Investments - Interest receivable
Charltable activities
Income from lettings
In-house care
50
6,433
6.433
287.838
68.639
287,838
68,639
Total
362,960
362.960
Expendituro on:
Charitable activities
293,059
24,049
317,108
Total
293,059
24,049
317,108
Net incomel{expendlture}
69.901
124,049)
45,852
Transfers
(30.000}
30,000
Net movement in funds
39,901
5,951
45,852
Ra¢on¢iliation of funds:
Total funds brought forward
142,963
285,666
180,557
609,186
Total funds carried fonyard
182,864
285,666
186,508
655,038
15

THE ABBEYFIELD STIRLING SOCIETY LIMITED
Notes lo the Accounts
for the year ended 31 December 2025
Prgsgntstion Gurrgncy
The financial statements are presented in Slerfing.
19
Rolated parties
During the year no expenses were paid to the Treasurer.
20
Principal plate of business
The address of the companys princip81 place of business and registered Offi￿ ig..
17 Ajlan Park
Stirling
FK8 2QG
16