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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993
| CONTENTS | PAGE |
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| Reference and Administrative Information | z |
| Report ofthe Trustees | 3-4 |
| Report ofthe Independent Examiner | 5 |
| Receipts& Payments Account | 6 |
| Statement ofBalances | 7 |
| NotestotheAccounts | 8—10 |
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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993 /
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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN [ report on the accounts of the charity for the year ended 18" October 2025 which are set out in pages 6 to 9. This report is made to the charity’s trustees, as a body, in accordance with the terms of the engagement. My work has been undertaken to enable me to undertake an independent examination of the charity's accounts on behalf of the trustees and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work or for this report.
Respective responsibilities of trustees and examiner
The charity’s trustees 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 (Scotland) Regulations 2006. The charity trust¢es consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be requifed in an audit, and consequently | do not express and audit opinion on the view given by the accounts.
Independent examiner’s statement
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In the course of my examination, no matter has come to my attention 1. Which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of[the][accounts][to][be] reached.
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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993
REPORT OF THE TRUSTEES
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The trustees present their annual report and accounts for the year ended 18" October 2025.
Structure, governance and management
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The Royal Horticultural Society of Aberdeen is a Scottish Charitable Incorporated Organisation, with subscribing members who elect up to 21 Trustees who manage the affairs of the society. The society is governed by its Constitution and General Rules of the Society.
Trustees are appointed at the Annual General Meeting and hold office for a period of three years.
Objectives and activities
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The objective of the Society is to advance knowledge and encourage the practice of horticulture in the community ugh providing lectures, demonstrations and educational visits. The Society organises and stages flower shows as well providing assistance to voluntary organisations, community groups and individuals with horticultural issues and projects.
Achievements and performance
A summary of the Society’s main achievements during the financial period is as follows:
- e Spring flower held in March 2025
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e Summer flower show held in August 2025
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e Events to enhance members’ knowledge and confidence in horticultural matters
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e Maintenance of the society’s website to provide information and advice
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e Encouragement of community groups and schools to participate in society events by promoting specific community classes at shows
Financial review
Policy on reserves
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The Society holds sufficient in reserve to stage our annual summer show (circa £14,000) plus running costs for 3 — months as a contingency. It is intended that this be the minimum reserves held. All the reserves are unrestricted.
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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993
Surplus / deficit during the year
The Society had a deficit of £727.42 (2024 profit £4605.33). This is mainly due to a drop in footfall at the Summer Show.
Only the sponsorship by our generous donors makes it possible for the Society to continue. The Trustees confirm that the Show can only continue if the current level of sponsorship remains in place as the Society cannot raise the funds needed alone.
Donated facilities and services
Show sites and rooms for education and workshops are provided free of charge by Aberdeen City Council. Sponsorships, minor prize monies and small donations are provided by local businesses and individuals to assist with publicity for the society and show costs.
On behalf of the Trustees:
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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993
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RECEIPTS AND PAYMENTS ACCOUNT FOR YEAR ENDED 18 OCTOBER 2025
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|RECEIPTS|2025|2024|
|£|£|
|Summer Show|(Note|1)|10751.55|12790.14|
|Interest|449.87|474.28|
|Miscellaneous|(Note|2)|361.74|0.00|
|Quiz|night|398.64|476.58|
|Membership|493.00|660.00|
|Donations|78.00|4773.52|
|SpringRevenue from Show|(Note AGM3)|1420.7882.51|1326.6575.00|
|200 Years|(Note|8)|0.00|1399.95|
|Workshops|240.00|
|TOTAL RECEIPTS|14,276.09|21,976.12|
|PAYMENTS|
|Summer Show|(Note|4)|12018.74|12023.62|
|Postage,|print &|stationery|179.50|160.00|
|Miscellaneous|(Note|5)|29.00|17.50|
|Quiz|night|229.73|135.44|
|‘iereasurer Honoraria (Note|750.00|1000.00|
|Insurance|651.32|674.00|
|Rents|240.00|268.00|
|Affiliation|fees|/Medals/Certificates|101.00|126.60|
|AGM|expenses|34.81|36.18|
|Spring|Show|(Note|6)|756.95|798.59|
|WIX|Website|12.46|177.56|
|200|Years|(Note|8)|0.00|1953.30|
|TOTAL PAYMENTS|15003.51|17370.79|
|SURPLUS/(DEFICIT)|FOR YEAR|-727.42|4,605.33|
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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993
STATEMENT OF BALANCES
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|Cash|Funds|Unrestricted|Unrestricted|
|2025|2024|
|£|£|
|Cash|and|bank|balances|start|of|year|24,645|20,040|
|Surplus/(deficit)|for year|727|4,605|
|Cash|and|Bank|Balance|at|end|of year|23,918|24,645|
|Other|assets|
|Exhibition|furnishings|and|equipment|(NBV)||350.00|a|400.00|
|Total|other|assets||350.00|400.00|
|Trophies|as|per valuation|24,000|25,200|
|Approved|on|behalf|of|the|Trustees|
|Signed|Signed|
|: Z|Date|03/12/2025|
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| THEROYAL HORTICULTURAL | ROYAL HORTICULTURALSOCIETYOFABERDEEN | ROYAL HORTICULTURALSOCIETYOFABERDEEN |
|---|---|---|
SCOTTISH CHARITABLEINCORPORATEDORGANISATION |
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| No. $C020993 | ||
| Note 1 -SummerShowIncome | 2025 | 2024 |
| £ | £ | |
| Sponsorship | 5009.50 | 5909.50 |
| Gate money | 3497.15 | 4410.58 |
| 100 squares | 199.47 | |
Raffle&Quiz Brica Brac Plantstall |
614.42 649.02 347.03 |
748.94 856.41 483.15 |
| SaleofExhibits | 197.14 | 257.89 |
| Donations Teas& Coffees |
112.00 19.00 |
54.00 19.41 |
| Donated prizemoney | 15.50 | 29.00 |
| Donation tubs | 16.10 | 21.16 |
| Teamoney returned | 15.22 | |
| Judges fee returned | 60.00 | |
| 10751.55 | 12,790.04 |
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| Note 2 - Miscellaneous - Income | |||
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| Bequest from Isabelle McHattie | 338.00 | ||
| Bank adjustment | 2.70 | ||
| Unknown deposit | 21.04 | ||
| 361.74 | |||
| Note3 - SpringShow Income | |||
| Raffle& Quiz | 292.05 | 394.47 | |
BricABrac |
431.64 | 563.80 | |
Plant stall Teas& Coffees |
185.88 9.01 |
49.91 3.65 |
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| Donations Inc donated Prizemoney | 178.00 | 186.50 | |
| Judges fee returned | 30.00 | 30.00 | |
| Exhibit entry fees Bucket collection |
17.00 19.20 |
40.20 58.12 |
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| Sponsored PrizeMoney | 25.00 | ||
| 100squares | 202.00 | ||
| Prizemoney notcollected | 31.00 | ||
| 1420.78 | 1326.65 | ||
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THE ROYAL HORTICULTURAL SOCIETY OF ABERDEEN SCOTTISH CHARITABLE INCORPORATED ORGANISATION No. SC020993
| Note 4-SummerShowExpenditure | 2025 £ |
2024 £ |
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| Prizemoney | 1497.00 | 1338.20 |
| Security costs | 1000.00 | 1000.00 |
Judges Fees& Expenses |
420.00 | 170.00 |
| Helpers meals | 179.25 | 181.54 |
Postage& Stationary |
0.00 | 0.00 |
| Schedule printing | 247.00 | 275.00 |
| Show Licenses | 139.00 | 114.00 |
| Marquee hire | 8246.40 | 8694.00 |
| Stagingcards | 182.52 | 115.20 |
| Cups/Plates etc. | 21.44 | 52.18 |
| Prizemoney paid online | 28.50 | |
| Medals/Certificates | 47.00 | 31.00 |
| Sundries | 39.13 | 24.00 |
| 12018.74 | 12,023.62 | |
| Note 5 - Miscellaneous | ||
| Gratuities - Auditor | 14.00 | 17.50 |
Gratuities - Flowers for Alice Main |
15.00 | |
| 29,00 17.50 |
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| Note 6 - SpringShow Expenditure Schedule printing |
149.00 | 149.00 |
| Prizemoney | 424.00 | 436.50 |
Judges fees& Expenses |
75.00 | 75.00 |
| Helpers meals | 124.5] | 138.09 |
| 100 squares | 50 | |
| 822.51 | 798.59 |
Note 7 - Trustee Remuneration and Expenses
During the year £250 was paid to the Secretary and £500 to the Treasurer. These remunerations were in accordance with the Charity's Constitution and approved by the Trustees.
No Trustee nor anyone connected to them received any expenses during the year.
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