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2025-05-31-accounts

APPENDIX 1

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| Period startdate | | Period end date
Day | Month_| Year | | Day __—| Month | Year _|
Office of the Scottish Charity Regulator eeEe
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Reference and administration details

Charity name YMCA Aberdeen Other names charity is ney Aberdeen YMCA Registered charity number $C013487 Charity’s principal address fr |

Postcode xa

Names of the charity trustees on date of approval of Trustees’ Annual Report

. Name of person Trustee name Office (if any) =a car _(0F body) entitled to y appoint trustee (if any) 1 Vice Chair mo 3 Honorary President oe oe CC — —tti‘_CsSd Honorary Treasurer Ss Chair

1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) | Name ) Dates acted if not for whole year

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Structure,|governance|and|management| |Type|of governing|document|Unincorporated|Association|governed|by|constitution.| |Trustee|recruitment|and|appointment|The|Board|of Trustees|shall|consist|of:| |e|Four|office|bearers|appointed|by|the|Board|of|Trustees|from|its| |number|that|will|consist|of|a|Honorary|President,|a|Chairman,|a|Vice-| |Chairman|and|a|Honorary|Treasurer.|Office-bearers,|with|the| |exception|of|the|Honorary|President,|shall|be|appointed|at|the|first| |meeting|of the|Board|of Trustees|following|the AGM;| |e|Eight|additional|Trustees|of|the|Association|who|shall|serve|for|three| |years,|four|retiring|annually,|but|being|eligible|for|re-election;| |e|The|Board|of|Trustees|shall|have|the|power|to|co-opt|not|more|than| |two|full|members,|who|have|a|special|contribution|to|make|to|the|work| |of|the|Association,|to|act|as|Trustees|on|the|Board|of|Trustees|until| |the|next AGM|and|shall|have|the|power|to|fill|any|vacancies|occurring| |during|the|year,|with|such|appointments|to|be|held|for|the|unexpired| |period|of the|vacant|office.| |Objectives|and|activities| |Charitable|purposes|1.|The|advancement|of|Christian|religion|within|the|Christian|ethos|of|the| |YMCA,|welcoming|persons|of|other|religious|faiths|and|those|of none;| |2.|The|advancement|of education;| |3.|The|advancement|of citizenship|or|community|development;| |4.|The|advancement|of|health;| |5.|The|advancement|of|public|participation|in|sport;| |6.|The|relief|of those|in|need|by|reason|of|age,|ill|health,|disability,|financial| |hardship|or|other|disadvantage;| |7.|The|prevention|or|relief|of|poverty.| |Summary|of the|main|activities|e|Delivery|of high|quality|children's|clubs|for primary|aged|children|daily;| |in|relation|to|these|objects|e|Delivery|of|innovative|holiday|club|programmes|for|children|and|young|people| |during|school|holiday|periods;| |e| Delivery|of innovative|youth|work|programmes|to|mentor young|people;| |e| Delivery|of|innovative|detached|street|sport|programmes|for|children|and|young| |people;| |e|__ Delivery|of a|high|quality|hillwalking|and|outdoor education|programme|for people| |of|all|ages;| |e|Building|the YMCA|brand|and|investing|in|youth|leadership|by|empowering|young| |people;| |e|Training|and|supporting|our|volunteers,|employees|and|trustees;| |e|Developing|an|intemationally|recognised|international|exchange|programme|for| |YMCA|members,|volunteers,|employees|and|trustees|with|YMCAs|in|Germany;| |e|Contributing|to|the|governance|and|delivery|of|the|strategic|plans|of|YMCA| |Scotland,|YMCA|Europe|and|the|World|Alliance|of YMCAs.|

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2

APPENDIX 1

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Achievements and performance
Summary of the Dear YMCA family: children, youth, members, families, friends, donors, supporters, staff and trustees,
main Welcome to our 167th Annual Report! In 2025, YMCA Aberdeen has continued its enduring commitment to
achievements of empower young people and invest in lives across our city. For 167 years, we have remained steadfast to our Christian
the . . mission, supporting individuals in their journey of personal growth in body, mind and spirit. Across the year, our
charity during youth work has provided safe spaces, trusted relationships, and practical support, helping children and young people
the financial develop confidence, resilience and skills to thrive in an ever-changing world. Our work remains rooted in the four
. pillars of the YMCA’s #Vision2030: Community Wellbeing, Meaningful Work, Sustainable Planet and Just World.
period Amongst many of our charitable achievements in 2025 include:
1. COMMUNITY WELLBEING
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e Y-Volunteering: We were privileged in 2025 to have a strong group of young volunteers dedicating time and skills across our programmes. Volunteering continued to support young people to gain experience, build confidence, and work towards achievement awards including Saltire Awards and Bronze Duke of Edinburgh. Many of our volunteers first came to YMCA through Y-Kids and understand the standards and values that guide our work. Volunteers received ongoing training, including child protection and supporting younger children. Our young volunteers remain a vital part of our YMCA family and contribute significantly to the quality and consistency of our provision.

  1. SUSTAINABLE PLANET

  2. e Y-Green Fingers: Our eco-focused work continued in 2025, helping children and young people care for the world around them and respond positively to the climate concerns many of them hold. Activities included litter picks, planting pollinator flowers, painting bird feeding boxes, and planting and harvesting food which children could eat together and take home. Crops grown included lettuces, onions, potatoes, radishes, spring onions and beetroot. Children helped maintain the garden and look after the shared green space so that others in the local area could also enjoy it.

  3. e Y-Foodbank: In 2025 we continued our partnership with CFINE/FareShare, supporting families experiencing financial pressure with access to healthy, nutritious food. This work helps reduce food waste while supporting children’s healthy growth and development. We also continued our reuse and recycling support through ongoing donations of school uniforms, clothing, shoes, toys and household goods. Families could approach staff for practical assistance, helping ensure children had warm, suitable clothing year-round and reducing financial strain for low-income households.

4. JUST WORLD

Appendix 1

Financial review Brief statement of the charity’s policy | YMCA Aberdeen has established a policy whereby the unrestricted funds on reserves not committed or invested in tangible fixed assets (the “free reserves) should be at least 1 year’s annual expenditure in general funds. At this level, the Board of Trustees considers that it would be able to continue the current activities of the charity in the event of a significant drop in funding and maintain its obligations for payment of its pension liability amount. Details of any deficit Not applicable. Donated facilities and services (if any) | N/A Other optional information YMCA Aberdeen historically was a participating employer in a national YMCA contributory pension plan providing benefits based on final pensionable pay to employees of all member YMCAs. The assets of the YMCA Pension Plan are held separately from those of YMCA YMCA Aberdeen and have significant liabilities determined by a qualified actuary based on triennial valuations using the projected unit method. YMCA Aberdeen is required to make proportionate monthly payments for the foreseeable future as required by the plan's actuary as indicated in the Notes to the Financial Statements. The Board of Trustees ensures that there are sufficient funds to meet the needs of the the future pension liability commitments. In concluding our financial review to 31 May 2025, the Board of Trustees continues to monitor expenditure closely and explore all options to ensure that our charitable activities are delivered in a financially sustainable manner. Incoming receipts continue to be of concern and this is exacerbated by increasing outgoing payments linked to inflation. Our priority remains ensuring YMCA Aberdeen can continue empowering young people in body, mind and spirit today, tomorrow, and for future generations and with this in mind, unless incoming receipts can cover the operational costs of our charitable activities in the next year, the Board of Trustees will have significant decisions to make to ensure the long term viability of YMCA in Aberdeen. Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) Chairman Honorary Treasure Date 18 December 2025 12 December 2025

YMCA Aberdeen historically was a participating employer in a national YMCA contributory pension plan providing benefits based on final pensionable pay to employees of all member YMCAs. The assets of the YMCA Pension Plan are held separately from those of YMCA YMCA Aberdeen and have significant liabilities determined by a qualified actuary based on triennial valuations using the projected unit method. YMCA Aberdeen is required to make proportionate monthly payments for the foreseeable future as required by the plan's actuary as indicated in the Notes to the Financial Statements. The Board of Trustees ensures that there are sufficient funds to meet the needs of the the future pension liability commitments.

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APPENDIX2

ABERDEEN YMCA

$C013487

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Os ( R .,| ReceiptsL_~_Pettodstartdate and payments| |CPeriodenddate accounts
; : For the period | | y Jon JL 1 9 |_oy JL JL
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
funds funds endowment endowment current period period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
Al Receipts
| re
legacies | 1,008
7,012 16,372 17,826
Receipts from fundraising activities | [|][ |] | a
Gross trading receipts | 4,410
landIncomeand frombuildings investments other than a 19,317
Rents from land & buildings Es | ee
Gross receipts from other charitable
activities 5,332 5,332 7,251
At Sub total 60,478 11,517
A2 Receipts from asset &
investment sales
Proceeds from sale offixed assets | ee |ee
Proceeds from sale of investments 268,990 fF
A2 Sub total] 268,990 72577
|
A3 Payments
Payments relating directly to charitable
activities 84,137 99,949 94,630
[Grants and donations | tzez | 1262|{ 1,230,
a a |
ee,
| ee |
0 ee |
A3 Sub total 94,578 15,812 | 110,390 | 105,348
A4 Payments relating to asset and
investment movements
Aa Sub total] 225058, P_223,054
| [96.635]
Total payments [317,632 Co) Co 201,981
4,824 8,800) 3,976)
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$C013487

APPENDIX 2 ABERDEEN YMCA

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Section B Statement of balances
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- Expendable Permanent
‘ Voresmced Restricted funds endowment endowment Total current Total last period
Categories Details‘ nds funds funds period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 7,216 13,670 20,886 29,439
paymentsSurplus / (deficit)account shown on receipts and 4,824 (8,800) (3,976) a)
Cash and bank balances at end of year | 12,040 | 4,870 | 16,910 20,886
(Agree balances with receipts and payments
account(s))
Details Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
52 Investments Brewin Dolphin portfolio as ares
Total 460,325 513,768
Details Fund to which- asset belongs Cost (if7 available)- Currentavailable)value (if Last year
to nearest £ to nearest £ to nearest £
Plant
& Machine 1,310 1,746
Motor Vehicles | __—26.62026,064) |_2,165)3183] | [4244] 2,706
Total 147,323 16,233 20,666)
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
a
Total 21,365 32,512
Details Fund to which liability relates (estimate) Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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AYMCA Accounts Year End 2025 JMT copy / Statement of balances

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December 2007

APPENDIX 2 ABERDEEN YMCA

$C013487

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

See Analysis of Funds worksheet

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Type of activity or project supported navidal! Number of grants f
Total
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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)

Authority under which paid f

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 of travel and various travel and various and various various general expenses incurred on expenses incurred on incurred on on a of the char the char char a Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction eriod end (£

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senetailsowe expenses - Reimbursement of travel and various travel and various and various various general expenses incurred on expenses incurred on incurred on on
behalf of the char the char char
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C5 Transactions with trustees and connected persons

C6 Other information

AYMCA Accounts Year End 2025 JMT copy/ Notes

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December 2007

APPENDIX 2

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AYMCA Accounts Year End 2025 JMT copy / Notes

December 2007

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APPENDIX 2

$C013487

ABERDEEN YMCA

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Additional analysis (3)
6 Breakdown of restricted funds
Mountain Gardening International Employability Warm Space Total restricted Total restricted
Leadership funds funds last period
Fund
Receipts
ee | eee a |
ee | eee es | eee
Receipts |2400] | 4.612 | 7,012
Gross from fundraising activities ee |eee es |
Income trading receiptsfrom investments other than land and ee |eee a |
buildings
Rents from land & buildings ee | eee a |
Gross receipts from other chantable activities ee | eee | [|]
Sub total ae |ee 7,012 17,383
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
Payments
Expenses for fundraising actviies CJ
Gross trading payments 6 ep ee 9 0 9 sb
investment management costs EE EE [EE EE
Payments relating directo charitable activites 2a00| | e2a||aaea] |
Grants __1.536 Pa5812|
and donations PE EF
Audit /independentexaminaton| | [___|{___|[
]|][]|__-][-]
Preparation [||-],][ |]
of annual accounts] | [|[||-][ |||,]
a 6ee 9 0 9 ss
Sub total | 6,214 | P1536 | | 15,812 | 3,743
Payments relating to asset and investment
movements
Purchases of fixed assets
Sub total
Total payments Pe 3713
Nature and purpose of funds
Mountain Leadership Fund: To provide opportunities for public participation in outdoor education
Gardening: to facilitate and develop delivery of local climate change project
Youthwork Mentoring: To provide skill training for unemployed people
International Project: An International Partnership of European YMCAs
Warm Space to support our local community with cost of living challenges
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AYMCA Accounts Year End 2025 JMT copyRestricted Funds

December 2007

a