ABERDEEN & NORTH EAST SCOTLAND
FAMILY HISTORY SOCIETY
(A SeD¢tl$h Charitable Incorporated Organisatlon)
158 - 164 King Stree( Aberdeen, AB24 5BD
FINANCIAL STA TEMENTS
FOR
31 DEcE￿IBER 2024
Charity Number SC012478
Azet5
Chartered Accountants
37 Albvn Place
Aberdeen
ABIO IJB

ABERDEEN & NORTH EAST SCOTLAND FAMILY HISTORY SOCIETY
A Scottish Ch￿.]Iable Iiicor
rated OJ.
11]13ation
ANNUAL REPORT
YEAR TO 31 DECEMBER 2024
Trustees and Commi(tee Members
Bankers
Virgin Money
62 Union Street
Aberdeen
ABIO IM'D
Independent Examiner
Chartered Accountants
37 Albyn Pl￿e
Aberdcen
ABIO IJB

ABERDEEN & NORTH EAST SCOTLAND FAMILY HISTORY SOCIETY
A Scottish Ch#ritAble Inco
orated Or
anisation
ANNUAL REPORT
YEAR TO 31 DECEMBER 2024
ORGANISATION PURPOSES AND OBJECTIVES
The purposcs of th¢ Society are to promotc and support genealogical smdies and family-history
education nationally and inten)ationally with particular relcvan¢e to Aberdeen City and the
North-East of Scotland.
MANAGEMENT AI¥D GOVERNANCE ARRANGEMENTS
The organisation was established under its constitution and the management and governanee of
the organisalion is undertaken by the committee meinbcrs who meet regularly. With effect from
2015, the Society changed its legal forni to a Scottish Charitable Incorporated Organisation
ISCIO). All assets and liabilities of th¢ Society were transf¢rred to the SCIO in 2015. Training
for committee members is ongoing thToughout the year. Before a new con)mitt¢e member is
appointed an initial briefing will be given in order to familiarise the prospeciive ¢ommittee
member with the charity and how it functlODS.
FINANCIAL INFORMATION AND FufuRE DEVELOPMENTS
All funds are considered to be unrestri¢ted. The nei incoming resosjrccs for the year amounled
to £15,891. which is after a surplus of £590 in respcct of 100 Club. Th¢ 100 Club is
fundraising aciivity by the organisation to generate addilional funds. Thi5 IS Stated after all
resources l)ave been gpent during the year on the purposes for whi¢h the organisation was
¢stablished. The total fund5 at 31 December 2024 amounted to £419276.
The committee members intend to ¢ontinue to provid¢ for the organisation's purposes along
existing lines.
INVESTMEf4T POLICY
Surplus funds held for th¢ short tenn in interest bearing bank accounts.
RISK MANAGEMENT
The management comm%¢tee have assessed the major risks to which the organisation is exposed,
in panicular those relating to the operaiions and finan¢es of the orgaE]isatitsn, and are satisfied
that systems are in place to mitigaie the exposurc to those risks.
RESERVES POLICY
The reserves at th¢ cnd of the year toialled £419,276. This level 15 ¢onsid¢r¢d adequate to meet
the ongoing requirements of the organisation.

ABERDEEfi & NORTH EA
T SCOTLAND FAMILY HISTORY SOCIETY
A Scoltls1I Charitdblc Invor
oralcd
at115alioti
ANNUAL REPORT
YEAR T
31 DECEMBER2024
RESPONSIBILITIES OF THE TRUSTEESIMAPIAGEMENT COMMITtEE
Law applicable to charities in Scotland requires the committee m¢mbers to prepare tinancial
stsiements for each financial year which gives a true and fair view of- the organisation s
financial activities during the year and of its financial Fosition at the end of the year. In
preparing financial statements, giving a true and fair Niew, the comrnittee members are required
to:
select suitable accounting policies and then 8pply ihem consistently;
mak¢ judgements and estimat&s that arc reasonable and prudenL'
stste whether applicable accounting standards have been followed. subj¢ct to any
material departurt% di%closed and explained it the financial statements.
prepare the financial slatements on the going eoneem basis unless it is inappropriate to
presume that the organisation will continue in operation.
The Co￿tt￿lilee members a￿ responsible for keeping proper accounting records which disclose
with reasorlable accuracs atany time the financial positiorl ofthe DfbTanisation and which enable
them to ensure that the financial statements comply with the Charities and Trustee InvestTnent
(Scotlandl Aet 2005. the Charity Accounts (Scotland) Regulations 2006 and the Scatement of
Recommended Practicc forcharity Accounts 2005. Th¢y are also respongible for safeguarding
thc asscts of thc organisation llnd hcncc tor tsking rcosonable steps for the prevention of fraud
and othcr irr¢gul&riti¢s.
Approved by the Committcc Mcmbcrs dnd 5iwi¢d on th¢ir bchalf by:_
Date.. 12th May 2025

INDEPENDENT EXAMINER'S REPORT TO THE coftrfMtTTEE METrIBERS OF
ABERDEEY & ￿ORTH EAST SCOTLAND FAMILY HISTORY SOCIETY
A Scoiiish Chari(abl¢ InLO
r¢l(¢d Ot
ii¥&Liu%i
YEAR TO 31 DECEMBER 2024
I report on (he Report and.4ccounts of the Organisation for the year ended 31 De¢emb¢r 2024,
which are sel on pages 110 l Q.
Respective Responsibilities of Lxamijjtr
Tlie Organisaiion's Comtnitt¢e Menibers reswnsible for the P￿paratIon ofthe Report and
Accounts in accordance with ihe temis of the Charities and Trustec Investment (Scotlandl Aci
2005 and the Charities Accounts {ScotlaJJdJ Regulations 2￿>6. The Commiiiee Mernbers
¢onsider th* the Tequirements of Regulation ¥ apply.
It is my responsibiliiy lo examine ti]e Report and A¢counrs as required under section 44(1){c)
of the Act and lo state wheih¢r particular matters have come lo my attention.
Basis of Indepelldellt Examiner'5 Statement
My examination is carried out in accordance with Regulation I l of the Chanties Accounts
IS¢otland) Regulalions 2006. An exarnination in¢ludes a review of the accounting records kept
by Ihe Organisation and a comparison ol th¢ report and accounts pr¢senl¢d with those rccords.
1¢ also includes ¢onsideration of any unus￿1 items or disclosure5 in the report and accounts,
and seeks explanations from the Committee Members concerning such matters. The procedures
undertaken do not provide all ih¢ ¢vidence that would be required in an audit, and consequently
I do not expre&s an audit opinion on the view given by the report and a¢¢ounts.
Independent Examiner's Statement
In the coursL of my examination, no matter has come lo my attention
which giv¢s me reasonable cause lo believe that in any n)alerial r¢specl the requirements:
to keep accounting records in accordance with Section 44(1)(al of the 2005 Act and
Rcgulation 4 of ihc 2006 Accounts Rcgulations and
to prepare report and accounts which a¢cord with the accounlillg records and comply
with Regulation 8 of the 2(K)6 Accounts Regulations
have not been mel. or
2. 10 ￿h7¢h., in my opinion, atleDtinn sh(Truld he drawry) in order to Cnable a prokrr
iinderstxnding of the Rep(Jrt and Accounts to be reached.
.4ddress'.
Aleis
37 Albyn Place
Aberdeen
ABIO IJB

ABERDEEN & NORTH EAST SCOTLAND FAMILY HISTORY SOCIETY
A Scottish Charitable Inco
rated Or
anisation
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2024
Unrcstricted Fwjds
General
100
Fund
Club
Total
Funds
2024
Total
Funds
2023
F4o¢es
INCOMING RESOURCES
Incoming resources from
F¢n¢r8l¢d funds. _
Voluntary income-
Covenants and gift aid
Donations
Courses income
Legacy income
Annual fees
7,815
3,728
7,815
3,728
7,592
3,807
3,000
1201
,153
1,153
Investment income-
Interest received
5,821
5.821
4,112
IneomingF resources from
charitable activities-
Subscriptions
Publication S￿e8
Research and queries
51,861
5.820
1.839
51,861
5,820
1,839
55,908
7,829
1,343
Other incotning resources-
Other incomc
6,623
6,623
1,549
£83,507
£1,153
£84,660
£86,341
RESOURCES EXPENDED
Chariiable aciivities
Dir¢ct charitable expenditure
Depreciation
62,175
6,031
563
62,738
6,031
59,766
6,142
£68,206
£563
£68.769
£65,908
Nei (outgoing) l incoming
resources
15.301
590
15,891
20.433
Reconciliation of funds
Total funds brought forward
395,604
7,781
403,385
382,952
Total funds carried forward
£410,905
£8,371 £419,276
£403,385

ABERDEEP* & NORTH EAST SCOTLAND FAMILY HISTORY SOCIETY
A SLvltish Ch&1ritablr InLOf
ratcd O
isalion
BALANCE SHEET
YEAR ENDED 31 DECEMBER 2024
Notrs
2024
2023
FIXED AbSETS
Tangible fixed assets
80,689
84.785
CURRENT ASSETS
Siocks- Publications for resale
Debtors and prepayments
Bank and cash
2,616
6,055
368,514
1,819
5,50Q
350,356
£377,185
£357,675
CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE
YEAR
Accruals and deferred income
38.598
39,075
NET CURRENT ASS£TS
338,587
318,600
£419.276
£403.385
UNRESTRICTED FUNDS
General Fund%
At start of year
Nei incoming re8ource8 for the year
395.604
15.301
375.789
19.815
410,905
395.604
100 Club
At start of year
Net ittcorning resou￿¢$ for the year
7.781
590
7.163
618
8,371
7.781
£419.276
£403.385
12th May 2025
The accounts were approved by the Committee Members on ............
. and signed on
thcir hehalf bv..

ABERDLEN & NORI'H EAST SCOTLAND FAMILY HISTORY SOCIETY
A Scottish Charithble Inco
rated Or
anisation
NOTES TO THE ACCOUNTS
YEAR EN'DED 31 DECEMBER 2024
I. ACCOUNTING POLICIES
In preparing (he accounts the following accounting policies have been ¢ompli¢d with..
The a¢¢ounts have be¢n prepared on the historic cost convention. The a¢¢ounis are in
accordanee with applicable accounting standards, the Charities SORP 20a5 IA¢¢ounting and
Reporting by Charities) and the Chariiies and Tnjstee investment {Scotland} Act 2005 2nd the
Charity A¢¢ounts IS¢otland) Regulations 2006.
Incoming resources and resources expended are included in the a¢¢ounts on an accrnals basis.
Irrecoverable VAT is charg¢d to th¢ sofA as incurr¢d.
Legacies
Legacies are ac¢ounted for on the receipts basis.
Expenditure
Expenditure is accounted for on Ihe accounls basis of accounting.
Stock
Stock is I'alued at the lower of ¢ost and n¢t realisable value.
T#xa¢ion
The organisation is a registered charity and accoTdingly is exempl from taxation on its income
and gains where Ihey are applied for charitsble purposes.
Related party transactions
None (Ff the ¢ommittee m¢mbers were paid any remuneration or expenses by ihe charity during
the year (2023 non¢).
Funds
Restricted Fllnds
Restricted funds are subject to specific tern)s expendable in furtherance of the principal activity
of the organisation.

ABF.RDF.EN & NORTH EAST SCOTLAf*D FAMILY HISTORY SOCIETY
A Scott15h Charitabl¢ Inco
fdted Or
anisaiion
NOTES TO THE ACCOUNTS
YEAR EfiDED 31 DECEMBER 2024
I. ACCOUNTITriG POLICIES leontinued)
UDrestrirted Funds
Unrestricted funds are expendable ai the di$¢retion of management, in furtherance of the
objectives.
TAngible fixed assets and depreciation
All fix¢d assets are recoTded at cost. Depreciation is calculated so as to write off the cost of an
ass¢t, less its estimated residual value, over the us¢ful exonomic life of that asset as follows:
Property- over 50 years straighi line
Equipment - over 4 yeors slraighi line
Society Library- over l year straight line
Foreign currenc) transactions
Transa¢tions denominated in forei￿ currencies are transl8i¢d into sterling at the rat¢s ruling
at th¢ datc of the transactions.
2. SUBSCRIPTIONS
2024
2023
Ordinary
Overseas
Family
Lifc Mcmbership
Family Life Membership
1,497
565
203
193
1.570
633
212
198
2,466
2,622

ABERDEEN & NORTH EAST SCOTLAND FAMILY HISTORY SOCIETY
A Seottish Cbaritable Incor
rated Or
3nisation
NOTES TO THE ACCOUNT
YEAR ENDED 31 DECEMBER 2024
3. TOTAL RESOURCES EXPENDED- CHARITABLE ACTIVITIES
GENERAL FUND
Direct
Charitsble
EspeDditure
Total
2024
Total
2023
Depn
Public&tion cosi of sales
Stock value wrrte off
Socity journal
PostagJes and journal distribuiion
Stationery and office 5uppIics
Insurance. heat. light and telephone
R¢nt
Rates
Meeting expenses
Conference and course expenses
Affiliation fees and subscriptions
Advertising
Intemet and IT expenses
Accountancy fee
Bank and credii eard charges
Sundry expenses
Building and library repairs
Depreciation
2,069
(2,000}
14,150
7.453
1,181
11,680
6,000
3.313
1.912
29
2.040
28
1,088
1,400
1,501
6.184
4,147
2.069
(2,000)
14,150
7,4S3
1,181
11,680
000
3,313
1,912
29
2,(MO
28
1,088
1,400
1,501
184
4,147
6,031
,684
14,178
8,088
1,046
9,185
6,000
3,164
1.323
1,987
25
196
1,200
2,120
4.999
3.890
6,142
6,031
£62,175
£6,031
£68306
£65,337
100 CLUB
Prizes etc
563
563
571
£563
£563
£571

ABERDEEN & NORTH EAST SCOTLAND FAMILY HISTORY SOCIETY
A Stottish Ch*rlt8ble Incor
orated Or
allisation
NOTES TO THE ACCOL'NTS
YEAR ENDED 31 DECEMBER 2024
4. FIXED ASSETS
Property Equipment Library TOTAL
COST
At l January 2024
Additions
Transfer
Disposa15
159,346
48.712 206,052 414,110
1.533
402
1,935
At 31 D¢cemb¢r 2024
£159.346
£50,245 £206,454 £416,045
DEPRECIATION
A¢ l January 2024
Charge for year
Transfer
On disposals
77,775
3.187
45,498 206,052 329,325
2,442
402
6,031
Al 31 December 2024
£80,962
£47,940 £206,454 £335,356
NET BOOK VALUE
At 31 December 2024
£78,384
£2,305
£80,689
At l January 2024
£81,571
£3,214
£84,785
5. ANALYSIS OF FUN'D ASSETS AIYD LIABILITIES
General
Fund
Jilo Club
Total
Tangible fixed ass¢ts
Curren( assets
Curreni liabililies
80,689
368,814
138,598}
80.689
377.185
(38,598}
8,371
Toial
£410.905
£8,371
£419.276
io