ABERDEEN & NORTH EAST SCOTLAND
FAMILY HISTORY SOCIETY
(A Seoitisb ChsJrit*blt Ineorp¥r¥t¢d organ￿￿00)
158- 164 King Stnyt, Aberdeen, AB24 SBD
FINANCIAL STATEmE￿￿s
FOR
31 DECEMBER 2024
Charity. Number SC012478
Azets
Ch¥rtered Aecou•taDts
37 Albyb Place
Aberdeen
AIJIO IJB

ABERDEEY & NORTH EAS[ SCOTLAND FAMILI. HISTORY S
.4 SLoi(is1i Charitable InL()I
IETY
rJted Or Janiviioii
ANNUAL REPORT
YEAR TO 31 DECEMBER 20•)
Boord Trustees
Chaimia
Ben LaM"rie
ViLe-ChAirman
SeLrda
Financial Reportin&1Mem￿r5hiP
Ordinary Mrmbers
Elaine Petrie
Ronald l.eith
Sheila Synions
Johii Corall {ResI￿ed 1710il?075)
Susan Freer
Flathard l amb
Sheona Nlactk)nald (Resi￿ed ?8107170)-
lior Wi orniand
I lelen sirdLh￿l
BL)b Siroii'ger (Re5i.tsn¢d 1711*1?095)
Bankers
Virgtn MoTr¢y
62 Llnion Sire
AberdLen
ABIO l￿D
lttdepekndtnt ExaMi￿tr
Graeme Reid MA {Honsl CA
Azets
Chartered Accountants
37 .41hi'n Place
A￿rdeen
AIJIO IJB

ABERDEF.TrI & P40RTH E.4ST SCOTLAWD FAMII.Y HisfoRY SOCIF.TY
A SL'ortts1i Lhariiable Inio
raied Or Janisaiion
IAL
RT
Tr'F.AR TO 31 DECEMBF.R 201
ORGANISATIOW PI".RPOSES .4ND ORJECTtI'ES
The purryjsth of the Sociffj a￿ to promie and SUPryFft genealogical swdies and family-hisiory
education naiioiialli and iniernaiionallN iwih panirular relei'&nc¢ 10 Attrdeen City. and ihe
Nonh-Easi ol Sioiland
Th1A￿"AGEMEyT AND GO￿F.Ry.4NCE ARIi4.YGEMEYTS
The or¥ani5aiion tsiablished under its cottstiiution and the managemeni and giovernance of
Ehe L)rgaiii*aiioi) Is undertaken bi th¢ Twsiees who meer regularl).. W'ith effect frL)m *OI £. the
Societ) Lhanged lebal forni [4) s Sco(LislI Chariuble Incorp)iaied Organisation (SCIOI. AII
assets and liabiliiies ot-lhe Socio iiert Ifdn51errtd io the SCI() in 201 i. I'rainin¥ for l-TUStees
nn¥oinLJ th￿￿￿11)0ui the i"eai. Betore a neil Tru51ee is atv>irtied. an initial br¥etino 14 rll be
TÈNLn ti? wler i(Tr familianse the proswLllI'C Trusiec Viiih ihL charil) ar]d hoik it funLtiOTkS.
FI*ANCL4L IYFORMATIOP4 AND FL TLRE DEVELOPMENTS
All tund5 are considered EO be unrestricied. The incoming resources for ihe )ear amounted
10 £18.4?6. 11"hi<h Is alicr a 5UTpIu5 Ot. £￿7 ITr w¥sp¢¢i of l (M) Club. The Cluh 1% a
fundraisin￿7 a¥[1￿￿1￿ run bl lh¢ org)aftisaiion 10 &¢tterat¢ addiiiMal tunds. This is stsi¢d aft¢r all
resourL¢s keli speiii diiring thg N¢ai th¢ pu￿5￿$ for whiLh lh¢ or&aiiisaii()ll Vlas
es18bltshed. The tthal tunds 31 31 tkceintrKY 0.5 aniounted 10 £4_"18.309.
The Tnjsiees iniend io continue LO proi ide for the oreanisatiLMi S PUTposes along txisting lines.
INWF.ST4IENT POLICTr
Surplus fijnds arc hEld IDr tht Short Lerm in inier£5t bank accounts.
RI.%K MANAGEME*T
The Board of Ti￿SteeS hai'e assessed Ihe major risks to i&hich the organisaiion is e%￿Sed. in
parii¢ulai IliTr%e relatiiig io the L)perniions and tinaiice5 of I1￿ organisaiion, and are satisfied Ihai
s¥slems are in place Io ￿l[l¥Ta[C ihe tiposure io risks.
RESERVES POLICTr
The resetTrts ai the end ot-lhe lear tÉitalled 14 78.309. Thi% leiel F5 ¢onsidere(l ade4uate 10 ni¢et
the ongoing reqiiiremenis of the organisaiion.

ERDF.F.Y & YORTH EAST SCOTLAND FAMILI, HI%TORV SOCIF_TY
A Sioni4h Lhariiable I￿0
rai¢d (
AhiN'I',.41. RF.PORT
"AR TO 31 1)F.C EIIBE.It 202
RESPOYSIBILITIES OF THE BOARD OF TRI".
ISTEES
Laii appl>L3hle 10 chai'iiies iii Sioiland require% ih¢ TrutsiL*4 til prepait finaTILl<il slaleillenL% lor
¢aLh linaiKial iwliilh b?ii'e) a iTue and l&iir i lei¥ ol- Ihe or￿nisa(10n s tinancial aciikili
duriiiiT rhe l'ear and ot- irs liiiai)Lial WNiiithi ai tlie ¢nd ol- Ihe kear. In prepannb finanLial
Slki¢im¢nis. ybin¥ 41 and l-air i ieTh. the TnL%ie¢s are requir¢d io..
eleLI suiiablt aici)uriiing policies and iheTt appl!" Ihem consisiently:
make jiid&iemLnis and Lilimaie% dial are re&sonable arxl priident:
tait I4.heiheT appliLable accouniÈng sthndards haie been followed. subject io an
maieiial dcpanurts disLIL)%ed and eiplaiiied il ihe t￿n￿lia1 8¢aicmenLs:
prepare lh¢ tiJid¢kc¢al stat￿)￿nts Iht guiny cvllcem basis unless it Is inapt*owiaie io
pre%uiii¢ Ihai tli¢ orgiwiiviion ￿111 Lvnilnue in v￿ra110n.
'I'hL 'IrtLslces ￿.￿pol)s1b1e for keepti)g pn)rer ￿eD￿n11n￿ reLords %¥hich disclthe w'tili
reasoriJbl4 ￿¥￿tall ai dni lime 117e fiThin¢i31 rrt)sit1o￿ oi ihe orwy5alioii and iwhich enable
Ihcm io infiure Ihat ihe linaniial sthiemenL% iLimpl¥ M'iih ihe C'haritiès and I rusttt Invcsment
(Scoilandi .4il :OO) the charl￿ _4Liounis ISLtMSaiidl R¢gul&iLTrns •(X)6 ai?d th¢ Siaieni¢ni vt-
Rte()nimvnded Ptaciice lor Chariry AcLOWlts 7(>OS Thcs are also responsible tor safegu8rdiftg
Ilie asseis 4)l-Ili¢ il¥blilnlSaliOn and heriLe lur reawnabje fi)r Iht pr<veniiL)n of Ir41ud
and oih¢r irreLiulariE4¢5.
Approied Ih ihe Board of Trusi<Ls Md Slbjned on iheir b¢halt'b):"
Ikrt L4M"riC
Dai¢..

P4DF.PEF4DF.NT F.XANftPiF.R'S RF.PORT TO THE BO.4RD OF TRUSTEE
ABERDEF.T* & y()RTH F..4.ST SCOTI..41YD FAMILY FIISTQRY SOCtETY
.4 Scollish Lhariiablc Inio
rai¢d Or
7anisaii
'F.AR TO 31 DF.C'F.MBF.R 2a2
I repon nn I1￿ RtrK>rt and Accounts of iht Organi$8tion lor it￿. Jcar cnded 31 Dccemtrtr ?0? j,
iihich are sei on pages 110 l O.
Respertii't Respon5ibiliitres of ETarnitser
The Organisaiion s TnJ*iees are r¢spL)nsible for the prtpaT21ion of ihe Report and Accounts in
a¥CI)fLlance ¥i.iih the iemi% ol'ihe fhariiie* and Tnisiee Ini'e<nnent IScoiland).4ci 2005 and rhe
C-hariiies 4Lcounis Iscoilandl Reoularions (Xkj. 11)L "I"nJsicLS con5id¢r ihai requirements
(If Regulyrion 8 appl!.
It is rn> reSP￿sIbIli￿ io eNwnin¢ Ihe Repffl and .4ccounts required under seaion 44( l Kcl
of ihe Ail aiid Io sialt ￿liether Fmrticulai matteN hai"e conie ti) allenrii)n.
B*sis of Independent ExaMiner'y.5tatemt￿I
M J. cNaniinarion is carried oui iii aLLordance iviih Regulaiii)n I l ot the Chariiies Accounts
(Scoilandl Regulaiions ?(K]6_ An eKaminaiion Inc5udes a rewieM ofihe &ccounikn&p recor(L% k"¢
bi the Urganisation and & comp2riSLill of Ihe rewrt and aLcounts presenEed lviih ih05e records.
li also in¢ludL> consideration ol- an) uiiusual iiemq or disclosureg in the rerK>rt accounts.
and seek5 explanaiions from the Board ot- Tn6s*e£ ionLYrning such fflaiier5. The pr(Kedures
ndenak'en do noi kyoi'idc all the e￿id¢nCe ihot ii.ould ￿. required an audit. and consequently
I do nul eipre5s an audir opinioii on ihi I"iel￿ gii'en h%" the re￿rI ar￿ accounts.
IndependeTrt F.xamiTrer's St4temeTrt
In ihe ci)urse Iifrnk ei<im*naiiiin. matier has ithmL 10 m} atteniion
Ivhicli gti'es n)e reasonable la￿Se ¢0 ￿lie￿¢ Ihat tn an! maierial resp￿ the requirei))ents.'
10 kLrp accouniintt records in accordancL 11 Ith Section 441 l Kal of- Ihe ?OOi .Aci and
Regulaiion 4 ot-lhe :(K)6 AccounTS Re¥ulaiion5 and
10 ryei)are rep)ri and aiCtsUIILS li hich aci(￿d ii.lih (he accouniing r¢cord5 and iomplj
iih R¢¥)ulaison 8 Ol'the ?(MJ6 .4iioullis Regulaiion
ave not been mei. or
2. 10 ivhich.. in mi opinion. aiienthoai sh(JEild ￿ draiin in order io enab]e a prO￿r
uftdeysiandiiibt ibt.the Re￿rt and .4ccounLS tc) IE reached.
Signtd..
Dale: 21 April 2026
Nam¢'.
Graeme Rtid MA (Hon$) C".4
Address..
Aiels
i7 Alb) n Plaee
A￿rdeen
ABIU IJB

ABERDEETr¥ & NORTH F..4ST SCOTL.4YD F.4MILY HISTORY SOCIF.TY
L4 Siolllili Cliiuitable Ini
rated Or
T.4TE.MF.NT ()F FIN.I%C-I.AL.*CTTI'ITIF.S
I E.4R EP44DF.D JI I)F.CF.MBF.R 2U25
I ￿n￿t￿CIed FLinds
Gen¢r<il
100
l-uiid
C-luh
TTrtal
Toial
lind8
Notes
INC'()%IIIli(: RE401'RCES
IIiLullijn%Tr TtsOUI-£i% Irom
gen¢rdl¢d lurids-
VoliintdFTr i61LLirii¢
¢ndni* and iiifl aid
t)onalions
Q'ouTSii incoine
LebFa¢>' inLon)e
.4nnital ftes
6.8*9
3.467
6.8)
3.967
7.81.)
1,143
Inwe8imeni ini(ITII¢-
Inier¢51 receii.ed
4.40)
InLominbi resources froffj
Lhariwbl¢ aiiiijiies-
Sul)scfipii(bns
Publi¢atiiiii ¥￿e5
Rèsearch and qiLerie5
48.791
j.IJ08
48.71)1
.3.908
*1.861
1.83
Oiher iniomiiig iesources•
Oili¢i inioine
.0$4
6.6:3
£l.l?j
r¥3.670
£84.6NI
RF..SOI"RCES F.IPF.NDF.D
Dit¢il iliariuble e.xpeiidiTure
tX'p¥eLtdlion
8_80_-
18
6:.7.?8
6.0_11
£64.119
18
164.6)7
£68.769
Nei IOlllgioin¥l l incomin
re%i)uries
607
19,033
15.891
ReiLiniiliaiiL)n i)I' lunds
l-otal fuwls brDuiiht ton%ard
410.￿}.-
R.371
419.*76
40i.38
Toial tUThds iJTried loThiarJ
£479 )31
£8.Q78 £438.)1)9
£419.:76

.4BERDEETri &- NORTH E.45T SCOTL.4%D F.4111LY HISTORY SOCIETY
xiraiLd Ori*aiii*aiio
fF. SHEF.T
I'F..4R FNDF.D 31 DF.( F.%IBER 2024
2024
FIXF.D
80.689
CI'RRFNT.4SSF.TS
i()iks- P￿bIllati1)I1$ tiir resile
l)L"hior% ai)d prei)311i)Ll)t
Baiik 81li1 i,)sh
3.187
780.i?4
-If)8,-i14
£.39).
£377.111.5
CRF.DITf)RS:.41101'%T%
F4I.LINf. DI F IIITHIN ONF.
I'F..4R
-4LLriiali and dLlei'rtd inLntne
36.806
j¥.)98
F.T C'I RRF.NT .4.*>*>F.T
3i8.919
jj8.£87
£4_-78.i09
£411).*
I'NRF.STRICTF.D FI'NDS
CientrAI Fund*
.41 <i:In i)l-I Ciir
er in&Qll) jlltT resouri¢8 lor ille l'ear
j()i.60J
4•9.331
410.￿)3
l OQ C-lub
7.781
N'LI ii)ioiiiingt re%{)IIILe% lor ihe ! Lai.
607
8.978
8.3:1
L438.JOg
£419.216
TIIL" LILLI)LIIIIN iieii" <1PPWOI LYI l)i' Ilie Board Lil'Tn]stees oi) Iw.4.'a&
and si17ned on ilieir
Beri Lam ri
C'h￿11￿)}.4￿

ABERDEEN & N
RTH EAST SCOTLAYD FAMILTr HISTORY 5UCIETY
..1 SLuiiiS11 Chariidblt lftif)
>rai¢J Or jank￿li￿n
NOTES TO THE ACCOLNTS
YEAR ENDF.D 31 DF.CF.MBER 202$
I. ACCOUNTING POLICIES
In preparing Ihe acLounis ihe folloii in¥ aLLounlin¥ poltLies ha￿e beeii cofftplied witli..
The accounis have beeii prepared on rhe hisioric ¢ost eonieniion. The accounts are in
accordance iwid? applicable accountitEu .<iandards. the Chari(ies SORP ?00.) {AcLounringT and
Reporting b). C"harities1 and ihe Chariiies and TnL8t¢¢ ini'estmcnt (Scoilandl ALI ?￿)) and the
chai7￿. Accounts (Scorlandl R¢gulwions 7006.
InLoii)ing resoufLts and r¢iourL¢S ¢xpeti(kd are inLluded in Ihe accounts on ali a¢ln￿lS bJtsi$.
ITr¢coi¢rable VAT i5 ihdnied to ihe SOFA &$ iocurred.
Lwcies
Legacies are accounted for on th¢ receipts ba%is.
Expenditure
Expenditure is accoun*d for on die accruals b&5is ol"a¢iouniing.
Stock
Siock is ialued at the lower of cosi and realisable valuc.
Taratio
The organisatiiTrn is a regtSl¢red ¢hATits" and aicordinvl). is exempt fror]i i&xaiion lis income
and gains Ilhe￿ ihe) are applied l-or iharithlile puryK)scs.
Related party transactions
None ot- Ihe Trnsiees i%'ere paid any remuiieratiiin or ex￿n5¢S b}. the chariti. during th¢ J'¢ar
)074 noiirl.
Funds
Restricted Fllwds
Resiricied funds aty subject to spectfic lern￿ ex￿ndabl¢ furthernnce of the wincipal a¢tLI'i
oCth¢ organibation.

AIIF.RDEEY & NORTH F.45T SCOTI.AND F.4MILI' HISTORY SOCIF.TY
A Scoiiish C hariiable Inco
Yaied (
anisaiion
NUTF.S TOTHE ACCOLYT
I'EAR EYI
ED
IDE
EMBER 202
1. .4CCOL'.NTING POLICIF.S (cohiimued)
Llartsiritied Funds
lill￿￿(rICted funds are expendable ai the disireuv¥t ol management. rn lurthtrdnce of ihe
objeCti￿"eS.
Tangible fiied assets depreciatio
All filed assets itre recorded ai io%1. DepreciauTrTr is calLulated so a5 to iirite oft-th¢ cnsi of an
asse(. 1¢%5 its ¢sÈtmJÈed r**idudl Vdlue. over ihe usttul ecOn￿niC life ot il)2¢ ￿Se1 as lolloiTrs.'
Prapen! _ oler 50 ￿tarS %wai&7hi liiie
Equipnenr- oNer 4 lear5 SITaighi line
S￿1￿} Ltbrdry- i)s'er l lear 51raight line
Foreign c￿rre￿o. Iran5aetiD115
TTansac¢ions denoniinaÉcd in toreign currLn¢i¢s ar¥. translat¥￿ inio sterlin8 ai the rdles ruling
41 th¢ d4¢ Lif iran54LtIQliS.
2. SIIBSCRIPTIOYS
21124
()rdinar%
Oiers¢&
F4trnil>"
Lire Members1)ip
Famil! Lile Member51i4P
1.401
1.497
465
03
193
183
186
466

ABERIIE.EN & NORTH E.4.%T.qC'OTLAND FAIIILI. HISTORY fiOCIETI"
-l.S¢utti%h Clksritsble Incor
ruled 0￿*￿1581•￿
OTF..S TO THE ACCOLYT
I"F..4R FP*DF.D31 DF.CEMBF.R 2n24
3. TOT.4L RESOI'RC-Es F.IPE.NDEI)- C'H.4RITABLE Aft￿]TIEs
GEYF.IL4L FI"ND
Direct
Charitablc
EipehdiI￿re
Total
2t125
Toial
0?4
Dep
Publicatioii i051 Ot ole5
sI￿k i alu¢ iiril¢ ()tl-
SIKiery" jilumal
Posthge8 drid journal disiribuiiwi
Siaiionen atjd ofti¥¢ supplies
Insiiranii. heal. lighi and ielephone
1.7iO
2.1kn9
12,OlXI
14.1.50
13.8??
l.iol
11.389
(XK)
3.160
i.i¥i
IIMO
1.189
Rai¢s
IL7eiiii¥ ¢ip¢iis¢s
ConfeiriiLe Jixl Li)ur.se e.xr¢n*es
Aftilialion fees dnd 5ubsiripli￿y>
Adieni%iiiLI
Inttrnk713nd I r eNpen£e5
3.160
1.912
29
2.OJU
28
2.8):
36
Bank crLxlii card chargts
Sundn el￿n￿eS
Buildiiiii anJ library repaIrs
D¢preLi<iiitsn
6.184
4.147
b.031
941
).-114
.314
£i8.80*
£61.119
£68.2116
IIMI CI.I B
Pri7_e£ ¢(I
518
418
£*18
L418

ABERDEEN & NORTH F.AST scOTL￿ND FAMILI. HISTORY SOCIETY
A S¢oit15kn Charitable IDcor
r%ted Or
anisatioD
NOTES TO THE A
COUNTS
YEAR ENDED 31 DECEMBER 202
FIXED A.SSETS
Proper¢). EquipmeDI LibrAr)' TOTAL
COST
At l Januaryj •0*5
Addiiions
T￿nsfer
50.245
3.832
?Ih5.454 416,045
183
4.015
Ai 31 December 2025
£159.346
£54.077 ￿?{￿.637 £4?0.060
DEPRECIATION
Ai l January" 10?5
Chargve for )'ear
Transfer
On disrosals
80.962
3.187
47.940 206.454 335.356
18i
5.314
At 31 December ?O?-
£84.149
£49.884 £206.637 £340.670
NET BOOK VALUE
Ai 31 December ?025
£7) 197
£4.193
£79.390
Ai l Januar). •O*S
£78.i84
£80.689
S. ANALYSIS OF FUND ASSETS AND LIABILITIES
GeDer31
Fund
IIMI Club
Totsl
Tangible fii¢d assets
Curr¢nl assets
CuTYent liahilities
79.-1
386,747
(36.806)
79.390
395.725
136.806)
8.978
Toial
£429,331
8.978
£438,309
10