THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
TRUSTEES’ ANNUAL REPORT and FINANCIAL STATEMENTS
For the year ended 31[st] March 2026
SCOTTISH CHARITY NUMBER SC 031352
THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
SCOTTISH CHARITY NUMBER SC 031352
COUNCIL and TRUSTEES
David Tait Chairman David Young Honorary Treasurer and Vice Chairman Sylvia Clement Honorary Secretary Jeffrey Smith Council member and editor of Bydand Newsletter Henry Lumsden Retired 5[th] June 2025 John Cooke Council member Ritchie Irvine Resigned 8[th] January 2026 Allison Hunter Appointed 4[th] December 2025 John McLeish Gordon Highlanders Museum Management Committee appointee Jamie Hyde Gordon Highlanders Museum Management Committee temporary appointee for Ruth Cox who is on maternity leave
Ruth Cox Gordon Highlanders Museum Management Committee appointee currently on maternity leave
PRINCIPAL OFFICE St Luke’s
Viewfield Road
ABERDEEN AB15 7XH
INDEPENDENT EXAMINER
John T. Mowat, C.A. Sherbrooke, 3 Wellbrae Terrace, Daviot AB51 0HZ Aberdeenshire
BANKERS
The Royal Bank of Scotland PLC 40 Albyn Place ABERDEEN AB10 1YN
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THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
SCOTTISH CHARITY NUMBER SC 031352
REPORT OF THE COUNCIL for the year to 31[st] March 2026
RULES – The Society of the Friends of the Gordon Highlanders Museum operates in accordance with the constitution and rules, as amended, which were adopted by the Council on 21[st] March 2001, updated on 7th October 2021 and 4[th] September 2025.
INVESTMENT POWERS – The Council has powers to invest monies in any form of investment which may commend itself to the Council.
OBJECTS – The Society has as its objects the advancement of education of the public, the stimulation of interest in and the promotion of support for the Gordon Highlanders’ Museum.
GOVERNANCE – The Council is responsible for the general administration, direction and control of the affairs of the charity.
MEMBERSHIPS – The Friends started the year with 442 members across all categories of membership that is, 13 honorary, 179 life, 26 family, 106 couples and 118 individuals. The review of the membership list that started in the previous year has continued through the current year and the Friends master list has been comprehensively updated. The updated Friends master membership list at the end of March 2026 was 11 honorary, 177 life, 28 family, 106 couples and 121 individuals making a grand total of 443 members.
REVIEW OF ACTIVITIES – During the financial year the Council approved charitable payments of £13,710 – details of contributions made can be found in note 6 on page 8. The charitable payments are in line with its charitable objectives.
DEFICIT FOR YEAR - The deficit for the year of (£9,708) includes the contribution of £13,710 towards various projects undertaken by the Museum. Details of these projects are shown in Note 6 on page 8 to the Statement of Receipts and Payments in the following pages. The Trustees continue to examine opportunities to improve income for the Friends.
FUND RAISING – The annual fund-raising quiz night was unable to take place.
DONATED SERVICES – The Trustees give their time and talents free of charge.
BUSINESS RESERVE ACCOUNT - The Council continues to work towards maintaining a constant surplus of funds to be held in the Business Reserve Account to enable the Friends to assist the Museum with future funding for both planned and unplanned project costs it might incur.
RISKS – The Council is satisfied that adequate controls are in place to safeguard the funds of the Charity.
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THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
SCOTTISH CHARITY NUMBER SC 031352
REPORT OF THE COUNCIL for the year to 31[st] March 2026 (continued)
STATEMENT OF COUNCIL’S RESPONSIBILITIES – The Council is required to prepare a Trustees Annual Report and Accounts for each financial year of the state of affairs of the charity and of the excess of receipts over payments, or vice versa, for the year. In preparing these accounts the Council is required to:
1. Select suitable accounting policies and then apply them consistently.
2. Make judgments and estimates that are reasonable and prudent.
3. Prepare the Accounts on the going concern basis unless it is inappropriate to presume that the Charity will continue its activities.
4. Keep proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable it to ensure that the Accounts comply with the Constitution.
5. Safeguard the assets of the Charity and hence take all reasonable steps to ensure robust procedures are in place for the prevention and detection of fraud and other irregularities.
6. Take all necessary and appropriate steps to make themselves aware of any relevant information and to ensure that the independent Examiner is aware of the information.
7. The Council is responsible for the appointment of additional Trustees from time to time and is always looking to recruit new members.
APPROVED by the TRUSTEES on 7th May 2026 and SIGNED ON THEIR BEHALF
David Tait Chairman
David Young
Vice Chairman
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THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
I report on the Financial Statements of the charity for the year ended 31[st] March 2026, which are set out on pages 1 to 9.
Respective responsibilities of Trustees and the Independent 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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees 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 2006 Accounts Regulations. 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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention,
-
which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
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.
John T. Mowat, C.A.
Sherbrooke, 3 Wellbrae Terrace, Daviot AB51 0HZ Aberdeenshire
Dated – 1[st] June 2026
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THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
SCOTTISH CHARITY NUMBER SC 031352
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 31[ST] MARCH 2026
And
STATEMENT OF BALANCES AS AT 31[st] MARCH 2026
| Statement of Receipts and Payments For Year Ended 31st March 2026 RECEIPTS Subscriptions Donations and Bequests Gift Aid Recovered Fund Raising Activities Interest |
YEAR TO 31st March 2026 YEAR TO 31st March 2025 Notes £ £ 4,158 3,281 1 620 737 2 906 1,978 3 0 712 4 200 368 5 5,884 7,076 13,710 7,338 6 1,249 1,169 633 527 7 0 50 15,592 9,084 (9,708) (2,008) 20,170 22,178 (9,708) (2,008) 10,462 20,170 8 |
YEAR TO 31st March 2026 YEAR TO 31st March 2025 Notes £ £ 4,158 3,281 1 620 737 2 906 1,978 3 0 712 4 200 368 5 5,884 7,076 13,710 7,338 6 1,249 1,169 633 527 7 0 50 15,592 9,084 (9,708) (2,008) 20,170 22,178 (9,708) (2,008) 10,462 20,170 8 |
|---|---|---|
| TOTAL RECEIPTS | 5,884 | 7,076 |
| PAYMENTS Direct Charitable Payments Bydand Printing Costs Postages, Zoom, Miscellaneous Costs Independent Examiner |
||
| TOTAL PAYMENTS | 15,592 | 9,084 |
| Surplus/(Shortfall) of Receipts over Payments for year Statement of Balances as at 31st March 2026 Unrestricted Funds as at 31stMarch 2025 (Shortfall) of Funds for year to 31st March 2026 Closing Balance of Un-restricted Funds at 31stMarch 2026 |
||
| 10,462 | 20,170 |
APPROVED by the TRUSTEES on 7[th] May 2026
David Tait Chairman
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THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
SCOTTISH CHARITY NUMBER SC 031352
NOTES TO THE FINANCIAL STATEMENTS
As at 31[st] March 2026
1. Subscriptions – £4,158 – (2025 £3,281)
Breakdown of subscriptions received in the year is as follows –
| Type of Subscription Individual Couples Family Life Members Totals |
31/3/26 £ 1,396 1,112 150 1,500 |
31/3/25 £ 1,495 1,106 250 430 |
|---|---|---|
| 4,158 | 3,281 |
2. Donations and Bequests - £620 - (2025 £737)
Breakdown of donations received in the year is as follows –
| Donations Totals |
31/3/26 31/3/26 £ Number 620 16 |
31/3/25 31/3/25 £ Number 737 12 |
|---|---|---|
| 620 16 |
737 12 |
3. Gift Aid Receipts - £906 – (2025 - £1,978)
The claim for year 2024/25 was submitted in March 2026 and an amount of £906 plus £27 interest was received in March 2026.
Interest received of £27 from gift aid is included with bank interest – see note 5.
The estimated gift aid for year 2025/26 is £1,060.
4. Fund Raising - £0 - (2025 - £712)
The annual funding raising quiz night was not undertaken in the year.
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THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
SCOTTISH CHARITY NUMBER SC 031352
NOTES TO THE FINANCIAL STATEMENTS (continued)
As at 31[st] March 2026
5. Interest Received - £200 - (2025 - £368)
Interest from ‘Business Reserve Account’ - £173 Interest included with gift aid received - £27
6. Direct Charitable Payments - £13,710 - (2025 - £7,338)
Charitable payments of £13,710 were made in the year to the museum for costs incurred as follows:
| Forty Two Studio – see detail below Dishwasher repair Dishwasher replacement Tree Pruning Transport Grant Total payments to Museum in year |
2026 £ 4,527 973 4,710 2,500 1,000 |
|---|---|
| 13,710 |
Forty Two Studio
- Delivery of a range of creative outputs including image library audit, photoshoot/videoshoots and corporate material.
Dishwasher Replacement
- The existing dishwasher needed to be replaced as previous repairs were not effective. This is an integral requirement to enable the Museum to undertake the operations of the café and to supplement the conference and private dining experience supplied by the Museum.
Tree Pruning
- The excellent gardens of the Museum required a major pruning exercise for the year. The museum required third-party assistance to supplement the ongoing work undertaken by the volunteers on a regular basis.
SchoolsTransport Grants
- Only one payment was requested in the year. The Friends will continue to make further funding on request from the Museum.
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THE FRIENDS OF THE GORDON HIGHLANDERS MUSEUM
SCOTTISH CHARITY NUMBER SC 031352
NOTES TO THE FINANCIAL STATEMENTS (continued)
As at 31[st] March 2026
7. Postage, Zoom and Miscellaneous Costs £633 - (2025 - £527)
| Postage and stationery Zoom Cost Retirement gift for Henry Lumsden Total Postage, Zoom and Miscellaneous Costs |
2026 £ 379 156 98 |
2025 £ 371 156 0 |
|---|---|---|
| 633 | 527 |
8. The closing Unrestricted Funds balance as at 31 March 2026 is £10,462
Total Funds held in Bank Accounts as at 31 March 2026 -
| Funds held with The Royal of Scotland • Business Reserve Account • Current Account Total Cash and Bank Funds |
2026 £ 9,722 740 |
2025 £ 19,550 620 |
|---|---|---|
| 10,462 | 20,170 |
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