**REGISTERED CHARITY NUMBER: 032239** **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2025** **for** **Forget-Me-Not-Club** SBP Accountants 42 Queens Road Aberdeen AB15 4YE **Forget-Me-Not-Club** **Contents of the Financial Statements for the Year Ended 31 March 2025** ||**Page**| |---|---| |**Report of the Trustees**|1 to 2| |**Independent Examiner's Report**|3| |**Statement of Financial Activities**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6 to 16| |**Detailed Statement of Financial Activities**|17 to 19| **Forget-Me-Not-Club** ## **Report of the Trustees for the Year Ended 31 March 2025** The Trustees present their Annual Report and Financial Statements of the Charity for the year ended 31st March 2025. The Trustees have adopted the provisions of the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2015). ## **OBJECTIVES AND ACTIVITIES** ## **Context and objectives** Dementia describes a group umbrella term used for a range of progressive conditions that affect the brain functions. The most common type is Alzheimer's Disease. People with dementia are at an increased risk of debilitating health problems. They become increasingly dependent on health and social care services and on extended family and friends whose lives are in turn impacted by the provision of 24-hour care, 7 days a week - exhaustion and social isolation often result in physical and mental health being affected. In response, The Forget Me Not Charity, located in Banchory in Aberdeenshire, exists to: - Reduce isolation and improve social contact and quality of life for people with dementia and their careers. - Provide respite breaks to allow family to continue in their caring role. - Help maintain the functional and cognitive abilities and well-being of those with dementia. - Provide information, support and advice. To deliver these, the Charity: - Involves our clients in a range of activities and provides respite to carers/families. - Promotes awareness of dementia issues in the community through effective advocacy. - Partners with like-minded organisations and raises charitable funds. ## **ACHIEVEMENTS AND PERFORMANCE** CLIENT METRICS as of end March 2025 - Client numbers in the review period have increased to around 75. - Service provision has also been adapted with a mixture of attendance at our resource center in Banchory, attendance at remote secondary club locations (Aboyne and Alford) and outreach where staff members visit clients within their own environment. - Clients come from locations throughout the Deeside corridor from Aberdeen to Braemar with Banchory remaining the largest core area for clients. - Utilization is c. 5 hours/12 clients /1.2 sessions a week; several clients rely on Forget me Not for transportation. These metrics show evidence that our resource facility, Bennett House in Banchory, is soundly established on a 4 day-a-week basis, with fund-raising coffee mornings on Saturday mornings. Our paid staff, volunteer base and student-placement team provide stimulation, meals and support. A wide range of recreational opportunities, trips and visiting entertainment and activities aims to stimulate and reduce isolation. ## **FINANCIAL REVIEW** Funding was provided partly by Aberdeenshire Council - this amount has decreased over the last few years and no grant funding was received in 2025/26. The bulk of our funding now comes from donations and a wide range of fund-raising activities. Our policy is that there is no entry or participation fee however a small donation is suggested where possible. The charity therefore relies significantly on effective fund-raising and grant support - a key focus area for trustees is to ensure support for a full-time fundraising and events coordinator position. Notwithstanding all the fundraising efforts the charity returned a small deficit for the year due to a combination of lower revenues and higher costs; primarily staff. This has been funded by a draw down in reserves. ## **STRATEGY** The Forget Me Not Team and Board continue to have a medium/long term goal of expansion however the current funding and cost environment has resulted in a near term focus on ensuring continued provision of existing services. The trustees do however continue to investigate further outreach and how this might be optimally achieved in a sustainable way. Page 1 ## **Forget-Me-Not-Club** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The Charity became a Scottish Charitable Incorporated organisation on 10th April 2012. It is governed by a constitution and recognised as a charity by OSCR. It is managed by 6 Trustees who meet monthly and are appointed by the membership of the Forget-Me-Not Charity at their AGM. The period under review saw only very limited changes within the organisation as the focus was on continuity. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered Charity number** 032239 ## **Principal address** Accountants 42 Queens Road Aberdeen AB15 4YE Approved by order of the board of trustees on 16 December 2025 and signed on its behalf by: Page 2 ## **Independent Examiner's Report to the Trustees of Forget-Me-Not-Club** ## **Independent examiner's report to the trustees of Forget-Me-Not-Club** I report to the charity trustees on my examination of the accounts of Forget-Me-Not-Club (the Trust) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. SBP Accountants 42 Queens Road Aberdeen AB15 4YE 16 December 2025 Page 3 ## **Forget-Me-Not-Club** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |||||||**31.3.25**|31.3.24| |---|---|---|---|---|---|---|---| |||Unrestricted|Restricted|Endowment||**Total**|Total| |||funds|funds|fund|fund|**funds**|funds| ||Notes|£|£|£||**£**|£| |**INCOME AND**|||||||| |**ENDOWMENTS FROM**|||||||| |Donations and legacies|2|**182,523**|**-**||**-**|**182,523**|495,590| |**Charitable activities**|5||||||| |Charitable Activities||**65,556**|**20,928**||**-**|**86,484**|34,021| |Other trading activities|3|**3,470**|**-**||**-**|**3,470**|1,500| |Investment income|4|**43,810**|**-**|**19,051**||**62,861**|54,541| |Other income||**6,909**|**-**||**-**|**6,909**|-| |**Total**||**302,268**|**20,928**|**19,051**||**342,247**|585,652| |**EXPENDITURE ON**|||||||| |Raising funds|6|**37,034**|**7,304**|**5,572**||**49,910**|29,098| |**Charitable activities**|||||||| |Charitable Activities||**285,184**|**4,139**||**-**|**289,323**|245,102| |**Total**||**322,218**|**11,443**|**5,572**||**339,233**|274,200| |Net gains/(losses) on|||||||| |investments||**(23,597 )**|**-**|**(21,387 )**||**(44,984 )**|11,409| |**NET**|||||||| |**INCOME/(EXPENDITURE)**||**(43,547 )**|**9,485**|**(7,908)**||**(41,970 )**|322,861| |**RECONCILIATION OF**|||||||| |**FUNDS**|||||||| |Total funds brought forward||**1,580,782**|**335,948**|**613,521**||**2,530,251**|2,207,390| |**TOTAL FUNDS CARRIED**|||||||| |**FORWARD**||**1,537,235**|**345,433**|**605,613**||**2,488,281**|2,530,251| The notes form part of these financial statements Page 4 ## **Forget-Me-Not-Club** ## **Balance Sheet 31 March 2025** ||||||||**31.3.25**|31.3.24| |---|---|---|---|---|---|---|---|---| |||Unrestricted|Restricted||Endowment||**Total**|Total| |||funds|funds|funds|fund|fund|**funds**|funds| ||Notes|£|£||£||**£**|£| |**FIXED ASSETS**||||||||| |Tangible assets|11|**373,252**|**332,504**|||**-**|**705,756**|691,636| |Investments|12|**775,713**||**-**|**581,447**||**1,357,160**|1,416,315| |||**1,148,965**|**332,504**||**581,447**||**2,062,916**|2,107,951| |**CURRENT ASSETS**||||||||| |Stocks|13|**2,260**||**-**||**-**|**2,260**|2,260| |Debtors|14|**5,739**||**-**||**-**|**5,739**|18,407| |Cash at bank and in hand||**405,558**|**12,929**||**24,166**||**442,653**|430,640| |||**413,557**|**12,929**||**24,166**||**450,652**|451,307| |**CREDITORS**||||||||| |Amounts falling due within one||||||||| |year|15|**(25,287 )**||**-**||**-**|**(25,287 )**|(29,007 )| |**NET CURRENT ASSETS**||**388,270**|**12,929**||**24,166**||**425,365**|422,300| |**TOTAL ASSETS LESS**||||||||| |**CURRENT LIABILITIES**||**1,537,235**|**345,433**||**605,613**||**2,488,281**|2,530,251| |**NET ASSETS**||**1,537,235**|**345,433**||**605,613**||**2,488,281**|2,530,251| |**FUNDS**|16|||||||| |Unrestricted funds|||||||**1,537,235**|1,580,782| |Restricted funds|||||||**345,433**|335,948| |Endowment funds|||||||**605,613**|613,521| |**TOTAL FUNDS**|||||||**2,488,281**|2,530,251| The financial statements were approved by the Board of Trustees and authorised for issue on 16 December 2025 and were signed on its behalf by: The notes form part of these financial statements Page 5 **Forget-Me-Not-Club** ## **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Intangible fixed assets** Trade marks, acquired in 2018, were initially recognised at cost less accumulated amortisation. These trade marks have now been fully amortised. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - not provided Improvements to property - 25% on reducing balance Fixtures and fittings - 25% on cost Motor vehicles - 20% on reducing balance Computer equipment - 25% on cost The trustees consider that the residual value of the Freehold property will not be less than its original cost. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. continued... Page 6 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**2.**|**DONATIONS AND LEGACIES**||| |---|---|---|---| |||**31.3.25**|31.3.24| |||**£**|£| ||Donations|**180,124**|115,934| ||Gift aid|**2,399**|8,525| ||Legacies|**-**|371,131| |||**182,523**|495,590| |**3.**|**OTHER TRADING ACTIVITIES**||| |||**31.3.25**|31.3.24| |||**£**|£| ||Sponsorships|**3,470**|1,500| |**4.**|**INVESTMENT INCOME**||| |||**31.3.25**|31.3.24| |||**£**|£| ||Investment income|**43,320**|48,799| ||Deposit account interest|**13,328**|2,934| ||Interest receivable - trading|**6,213**|2,808| |||**62,861**|54,541| |**5.**|**INCOME FROM CHARITABLE ACTIVITIES**||| |||**31.3.25**|31.3.24| |||Charitable|Total| |||Activities|activities| |||**£**|£| ||Fundraising events|**51,176**|**15,621**| ||Grants|**34,308**|**17,000**| ||Student Placement|**1,000**|**1,400**| |||**86,484**|**34,021**| ||Grants received, included in the above, are as follows:||| |||**31.3.25**|31.3.24| |||**£**|£| ||Aberdeenshire Council|**15,400**|10,000| ||Misc|**12,635**|7,000| |||**28,035**|17,000| continued... Page 7 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **6. RAISING FUNDS** |**Other trading activities**||| |---|---|---| ||**31.3.25**|31.3.24| ||**£**|£| |Opening stock|**2,260**|2,260| |Purchases|**352**|(37)| |Closing stock|**(2,260)**|(2,260)| ||**352**|(37)| |**Investment management costs**||| ||**31.3.25**|31.3.24| ||**£**|£| |Grant expenditure|**9,884**|8,085| |Fundraising expenses|**20,317**|3,108| |Interest payable and similar charges|**-**|44| ||**30,201**|11,237| |Aggregate amounts|**49,910**|29,098| ## **7. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **8. STAFF COSTS** |**STAFF COSTS**||| |---|---|---| ||**31.3.25**|31.3.24| ||**£**|£| |Wages and salaries|**211,527**|176,876| |Social security costs|**11,254**|3,644| |Other pension costs|**3,777**|2,722| ||**226,558**|183,242| |The average monthly number of employees during the year was as follows:||| ||**31.3.25**|31.3.24| |Staff|**13**|13| No employees received emoluments in excess of £60,000. continued... Page 8 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** |**9.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|||| |---|---|---|---|---|---|---|---| |||Unrestricted|Restricted||Endowment||Total| |||funds|funds|funds|fund|fund|funds| |||£|£||£||£| ||**INCOME AND ENDOWMENTS FROM**||||||| ||Donations and legacies|495,589||-||1|495,590| ||**Charitable activities**||||||| ||Charitable Activities|33,021|1,000|||-|34,021| ||Other trading activities|1,500||-||-|1,500| ||Investment income|34,658||-|19,883||54,541| ||**Total**|564,768|1,000||19,884||585,652| ||**EXPENDITURE ON**||||||| ||Raising funds|15,979|7,799||5,320||29,098| ||**Charitable activities**||||||| ||Charitable Activities|242,689|2,413|||-|245,102| ||**Total**|258,668|10,212||5,320||274,200| ||Net gains/(losses) on investments|(9,513)||-|20,922||11,409| ||**NET INCOME/(EXPENDITURE)**|296,587|(9,212)||35,486||322,861| ||**Transfers between funds**|78,823||-|(78,823 )||-| ||**Net movement in funds**|375,410|(9,212)||(43,337 )||322,861| ||**RECONCILIATION OF FUNDS**||||||| ||Total funds brought forward|1,205,372|345,160||656,858||2,207,390| ||**TOTAL FUNDS CARRIED FORWARD**|1,580,782|335,948||613,521||2,530,251| |**10.**|**INTANGIBLE FIXED ASSETS**||||||| ||||||||Trade| ||||||||marks| ||||||||£| ||**COST**||||||| ||At 1 April 2024 and 31 March 2025||||||**2,892**| ||**AMORTISATION**||||||| ||At 1 April 2024 and 31 March 2025||||||**2,892**| ||**NET BOOK VALUE**||||||| ||At 31 March 2025||||||**-**| ||At 31 March 2024||||||-| continued... Page 9 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **11. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|||| |---|---|---|---| |||Improvements|Fixtures| ||Freehold|to|and| ||property|property|fittings| ||£|£|£| |**COST**|||| |At 1 April 2024|**678,465**|**15,438**|**55,203**| |Additions|**-**|**-**|**6,968**| |Disposals|**-**|**-**|**-**| |At 31 March 2025|**678,465**|**15,438**|**62,171**| |**DEPRECIATION**|||| |At 1 April 2024|**-**|**10,254**|**52,274**| |Charge for year|**-**|**1,296**|**3,248**| |Eliminated on disposal|**-**|**-**|**-**| |At 31 March 2025|**-**|**11,550**|**55,522**| |**NET BOOK VALUE**|||| |At 31 March 2025|**678,465**|**3,888**|**6,649**| |At 31 March 2024|678,465|5,184|2,929| ||Motor|Computer|| ||vehicles|equipment|Totals| ||£|£|£| |**COST**|||| |At 1 April 2024|**17,495**|**7,799**|**774,400**| |Additions|**20,695**|**-**|**27,663**| |Disposals|**(17,495 )**|**-**|**(17,495 )**| |At 31 March 2025|**20,695**|**7,799**|**784,568**| |**DEPRECIATION**|||| |At 1 April 2024|**12,909**|**7,327**|**82,764**| |Charge for year|**4,139**|**274**|**8,957**| |Eliminated on disposal|**(12,909 )**|**-**|**(12,909 )**| |At 31 March 2025|**4,139**|**7,601**|**78,812**| |**NET BOOK VALUE**|||| |At 31 March 2025|**16,556**|**198**|**705,756**| |At 31 March 2024|4,586|472|691,636| continued... Page 10 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **12. FIXED ASSET INVESTMENTS** |**12.**|**FIXED ASSET INVESTMENTS**||| |---|---|---|---| ||||Listed| ||||investments| ||||£| ||**MARKET VALUE**||| ||At 1 April 2024||**1,416,315**| ||Additions||**231,786**| ||Disposals||**(259,021 )**| ||Revaluations||**(31,920 )**| ||At 31 March 2025||**1,357,160**| ||**NET BOOK VALUE**||| ||At 31 March 2025||**1,357,160**| ||At 31 March 2024||1,416,315| ||There were no investment assets outside the UK.||| ||Cost or valuation at 31 March 2025 is represented by:||| ||||**Listed**| ||||**investments**| ||||**£**| ||Valuation in 2021||**139,812**| ||Valuation in 2022||**46,102**| ||Valuation in 2023||**(116,583 )**| ||Valuation in 2024||**4,612**| ||Valuation in 2025||**(31,920 )**| ||Cost||**1,315,137**| ||||**1,357,160**| |**13.**|**STOCKS**||| |||**31.3.25**|31.3.24| |||**£**|£| ||Stocks|**2,260**|2,260| |**14.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |||**31.3.25**|31.3.24| |||**£**|£| ||Other debtors|**2,731**|6,170| ||Gift aid recoverable|**-**|1,651| ||Accounts receivable|**1,000**|1,100| ||Prepayments|**2,008**|9,486| |||**5,739**|18,407| continued... Page 11 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ||||**31.3.25**|31.3.24| |---|---|---|---|---| ||||**£**|£| |Trade creditors|||**4,219**|8,178| |Taxation and social security|||**3,746**|-| |Other creditors|||**17,322**|20,829| ||||**25,287**|29,007| |**MOVEMENT IN FUNDS**||||| ||||Net|| ||||movement|At| ||At 1.4.24||in funds|31.3.25| ||£||£|£| |**Unrestricted funds**||||| |General fund|**1,580,782**||**(43,547 )**|**1,537,235**| |**Restricted funds**||||| |Building fund|**315,948**||**-**|**315,948**| |AVA Supporting Communities Fund||**-**|**8,207**|**8,207**| |Apache|**20,000**||**(3,444)**|**16,556**| |Skipton Building Society||**-**|**1,067**|**1,067**| |Aberdeenshire Council Rural||||| |Commmunities Poverty Alleviation Fund||**-**|**450**|**450**| |Groundwork UK||**-**|**1,125**|**1,125**| |Anderson Anderson Brown||**-**|**2,080**|**2,080**| ||**335,948**||**9,485**|**345,433**| |**Endowment funds**||||| |Mrs Sheila Ferris endowment fund|**613,521**||**(7,908)**|**605,613**| |**TOTAL FUNDS**|**2,530,251**||**(41,970 )**|**2,488,281**| ## **16. MOVEMENT IN FUNDS** continued... Page 12 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **16. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Gains and|Movement| |---|---|---|---|---|---| ||resources|expended|losses|losses|in funds| ||£|£|£||£| |**Unrestricted funds**|||||| |General fund|**299,333**|**(319,283 )**|**(23,597 )**||**(43,547 )**| |Arnold Clark|**1,000**|**(1,000)**||**-**|**-**| |Dunclay Charitable Trust|**500**|**(500)**||**-**|**-**| |Midhill Windfarm|**935**|**(935)**||**-**|**-**| |Macphie Ltd|**500**|**(500)**||**-**|**-**| ||**302,268**|**(322,218 )**|**(23,597 )**||**(43,547 )**| |**Restricted funds**|||||| |AVA Supporting Communities Fund|**9,905**|**(1,698)**||**-**|**8,207**| |Age Scotland|**350**|**(350)**||**-**|**-**| |Apache|**-**|**(3,444)**||**-**|**(3,444)**| |Skipton Building Society|**1,898**|**(831)**||**-**|**1,067**| |Aberdeenshire Council Rural|||||| |Commmunities Poverty Alleviation Fund|**5,400**|**(4,950)**||**-**|**450**| |Groundwork UK|**1,125**|**-**||**-**|**1,125**| |Anderson Anderson Brown|**2,250**|**(170)**||**-**|**2,080**| ||**20,928**|**(11,443 )**||**-**|**9,485**| |**Endowment funds**|||||| |Mrs Sheila Ferris endowment fund|**19,051**|**(5,572)**|**(21,387 )**||**(7,908)**| |**TOTAL FUNDS**|**342,247**|**(339,233 )**|**(44,984 )**||**(41,970 )**| continued... Page 13 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **16. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |||Net|Transfers|| |---|---|---|---|---| |||movement|between|At| ||At 1.4.23|in funds|funds|31.3.24| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|1,205,147|296,812|78,823|1,580,782| |Arnold Clark|125|(125)|-|-| |George Crombie Trust|100|(100)|-|-| ||1,205,372|296,587|78,823|1,580,782| |**Restricted funds**||||| |Building fund|315,948|-|-|315,948| |Community Response, Recovery &||||| |Resilience Fund|664|(664)|-|-| |Wellbeing Fund|749|(749)|-|-| |AVA Supporting Communities Fund|6,000|(6,000)|-|-| |Tesco Bags of Help (Groundwork)|100|(100)|-|-| |Age Scotland|1,699|(1,699)|-|-| |Apache|20,000|-|-|20,000| ||345,160|(9,212)|-|335,948| |**Endowment funds**||||| |Mrs Sheila Ferris endowment fund|656,858|35,486|(78,823 )|613,521| |**TOTAL FUNDS**|2,207,390|322,861|-|2,530,251| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Gains and|Movement| |---|---|---|---|---|---| ||resources|expended|losses|losses|in funds| ||£|£|£||£| |**Unrestricted funds**|||||| |General fund|564,768|(258,443 )|(9,513)||296,812| |Arnold Clark|-|(125)||-|(125)| |George Crombie Trust|-|(100)||-|(100)| ||564,768|(258,668 )|(9,513)||296,587| |**Restricted funds**|||||| |Community Response, Recovery &|||||| |Resilience Fund|-|(664)||-|(664)| |Wellbeing Fund|-|(749)||-|(749)| |AVA Supporting Communities Fund|-|(6,000)||-|(6,000)| |Tesco Bags of Help (Groundwork)|-|(100)||-|(100)| |Age Scotland|-|(1,699)||-|(1,699)| |Total Energies|1,000|(1,000)||-|-| ||1,000|(10,212 )||-|(9,212)| |**Endowment funds**|||||| |Mrs Sheila Ferris endowment fund|19,884|(5,320)|20,922||35,486| |**TOTAL FUNDS**|585,652|(274,200 )|11,409||322,861| continued... Page 14 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **16. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |||Net|Transfers|| |---|---|---|---|---| |||movement|between|At| ||At 1.4.23|in funds|funds|31.3.25| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|1,205,147|253,265|78,823|1,537,235| |Arnold Clark|125|(125)|-|-| |George Crombie Trust|100|(100)|-|-| ||1,205,372|253,040|78,823|1,537,235| |**Restricted funds**||||| |Building fund|315,948|-|-|315,948| |Community Response, Recovery &||||| |Resilience Fund|664|(664)|-|-| |Wellbeing Fund|749|(749)|-|-| |AVA Supporting Communities Fund|6,000|2,207|-|8,207| |Tesco Bags of Help (Groundwork)|100|(100)|-|-| |Age Scotland|1,699|(1,699)|-|-| |Apache|20,000|(3,444)|-|16,556| |Skipton Building Society|-|1,067|-|1,067| |Aberdeenshire Council Rural||||| |Commmunities Poverty Alleviation Fund|-|450|-|450| |Groundwork UK|-|1,125|-|1,125| |Anderson Anderson Brown|-|2,080|-|2,080| ||345,160|273|-|345,433| |**Endowment funds**||||| |Mrs Sheila Ferris endowment fund|656,858|27,578|(78,823 )|605,613| |**TOTAL FUNDS**|2,207,390|280,891|-|2,488,281| continued... Page 15 **Forget-Me-Not-Club** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **16. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Gains and|Movement| |---|---|---|---|---|---| ||resources|expended|losses|losses|in funds| ||£|£|£||£| |**Unrestricted funds**|||||| |General fund|864,101|(577,726 )|(33,110 )||253,265| |Arnold Clark|1,000|(1,125)||-|(125)| |George Crombie Trust|-|(100)||-|(100)| |Dunclay Charitable Trust|500|(500)||-|-| |Midhill Windfarm|935|(935)||-|-| |Macphie Ltd|500|(500)||-|-| ||867,036|(580,886 )|(33,110 )||253,040| |**Restricted funds**|||||| |Community Response, Recovery &|||||| |Resilience Fund|-|(664)||-|(664)| |Wellbeing Fund|-|(749)||-|(749)| |AVA Supporting Communities Fund|9,905|(7,698)||-|2,207| |Tesco Bags of Help (Groundwork)|-|(100)||-|(100)| |Age Scotland|350|(2,049)||-|(1,699)| |Apache|-|(3,444)||-|(3,444)| |Total Energies|1,000|(1,000)||-|-| |Skipton Building Society|1,898|(831)||-|1,067| |Aberdeenshire Council Rural|||||| |Commmunities Poverty Alleviation Fund|5,400|(4,950)||-|450| |Groundwork UK|1,125|-||-|1,125| |Anderson Anderson Brown|2,250|(170)||-|2,080| ||21,928|(21,655 )||-|273| |**Endowment funds**|||||| |Mrs Sheila Ferris endowment fund|38,935|(10,892 )|(465)||27,578| |**TOTAL FUNDS**|927,899|(613,433 )|(33,575 )||280,891| ## **17. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 16 ## **Forget-Me-Not-Club** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2025** |||||31.3.25|31.3.24| |---|---|---|---|---|---| ||Unrestricted|Restricted|Endowment|Total|Total| ||funds|funds|funds|funds|funds| ||£|£|£|£|£| |**INCOME AND ENDOWMENTS**|||||| |**Donations and legacies**|||||| |Donations|**180,124**|**-**|**-**|**180,124**|115,934| |Gift aid|**2,399**|**-**|**-**|**2,399**|8,525| |Legacies|**-**|**-**|**-**|**-**|371,131| ||**182,523**|**-**|**-**|**182,523**|495,590| |**Other trading activities**|||||| |Sponsorships|**3,470**|**-**|**-**|**3,470**|1,500| |**Investment income**|||||| |Investment income|**27,270**|**-**|**16,050**|**43,320**|48,799| |Deposit account interest|**13,328**|**-**|**-**|**13,328**|2,934| |Interest receivable - trading|**3,212**|**-**|**3,001**|**6,213**|2,808| ||**43,810**|**-**|**19,051**|**62,861**|54,541| |**Charitable activities**|||||| |Fundraising events|**51,176**|**-**|**-**|**51,176**|15,621| |Grants|**13,380**|**20,928**|**-**|**34,308**|17,000| |Student Placement|**1,000**|**-**|**-**|**1,000**|1,400| ||**65,556**|**20,928**|**-**|**86,484**|34,021| |**Other income**|||||| |Gain on sale of tangible fixed|||||| |assets|**6,909**|**-**|**-**|**6,909**|-| |**Total incoming resources**|**302,268**|**20,928**|**19,051**|**342,247**|585,652| |**EXPENDITURE**|||||| |**Raising donations and legacies**|||||| |Telephone|**2,947**|**-**|**-**|**2,947**|2,352| |Postage and stationery|**3,067**|**-**|**-**|**3,067**|2,791| |Just Giving charges|**418**|**-**|**-**|**418**|216| |Investment charges|**7,353**|**-**|**5,572**|**12,925**|12,539| ||**13,785**|**-**|**5,572**|**19,357**|17,898| |**Other trading activities**|||||| |Opening stock|**2,260**|**-**|**-**|**2,260**|2,260| |Purchases|**352**|**-**|**-**|**352**|(37)| |Closing stock|**(2,260)**|**-**|**-**|**(2,260)**|(2,260)| ||**352**|**-**|**-**|**352**|(37)| This page does not form part of the statutory financial statements Page 17 ## **Forget-Me-Not-Club** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2025** |||||31.3.25|31.3.24| |---|---|---|---|---|---| ||Unrestricted|Restricted|Endowment|Total|Total| ||funds|funds|funds|funds|funds| ||£|£|£|£|£| |**Other trading activities**|||||| |**Investment management costs**|||||| |Grant expenditure|**2,580**|**7,304**|**-**|**9,884**|8,085| |Fundraising expenses|**20,317**|**-**|**-**|**20,317**|3,108| |Interest payable|**-**|**-**|**-**|**-**|44| ||**22,897**|**7,304**|**-**|**30,201**|11,237| |**Charitable activities**|||||| |Wages|**211,527**|**-**|**-**|**211,527**|176,876| |Social security|**11,254**|**-**|**-**|**11,254**|3,644| |Pensions|**3,777**|**-**|**-**|**3,777**|2,722| |Insurance|**2,446**|**-**|**-**|**2,446**|2,134| |Utilities|**6,942**|**-**|**-**|**6,942**|7,144| |Advertising|**-**|**-**|**-**|**-**|120| |Sundries|**2,393**|**-**|**-**|**2,393**|1,723| |Outings and entertainment|**1,232**|**-**|**-**|**1,232**|1,200| |Food and consumables|**17,117**|**-**|**-**|**17,117**|14,727| |Property repairs|**3,264**|**-**|**-**|**3,264**|4,787| |Drivers allowance|**951**|**-**|**-**|**951**|530| |Training|**1,517**|**-**|**-**|**1,517**|1,550| |100 club|**540**|**-**|**-**|**540**|630| |Motor vehicle expenses|**1,362**|**-**|**-**|**1,362**|3,844| |Computer expenses|**1,784**|**-**|**-**|**1,784**|1,595| |Improvements to property|**1,296**|**-**|**-**|**1,296**|1,728| |Fixtures and fittings|**3,248**|**-**|**-**|**3,248**|1,506| |Motor vehicles|**-**|**4,139**|**-**|**4,139**|1,147| |Computer equipment|**274**|**-**|**-**|**274**|924| ||**270,924**|**4,139**|**-**|**275,063**|228,531| |**Support costs**|||||| |**Finance**|||||| |Bank charges|**896**|**-**|**-**|**896**|656| |**Governance costs**|||||| |Accountancy fees|**8,279**|**-**|**-**|**8,279**|14,235| |Legal fees|**5,085**|**-**|**-**|**5,085**|1,680| ||**13,364**|**-**|**-**|**13,364**|15,915| |Total resources expended|**322,218**|**11,443**|**5,572**|**339,233**|274,200| |**Net income before gains and**|||||| |**losses**|**(19,950 )**|**9,485**|**13,479**|**3,014**|311,452| |**Realised recognised gains and losses**|||||| |Carried forward|**(19,950 )**|**9,485**|**13,479**|**3,014**|311,452| This page does not form part of the statutory financial statements Page 18 ## **Forget-Me-Not-Club** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2025** |||||31.3.25|31.3.24| |---|---|---|---|---|---| ||Unrestricted|Restricted|Endowment|Total|Total| ||funds|funds|funds|funds|funds| ||£|£|£|£|£| |**Realised recognised gains and losses**|||||| |Brought forward|**(19,950 )**|**9,485**|**13,479**|**3,014**|311,452| |Realised gains/(losses) on fixed|||||| |asset investments|**(2,171)**|**-**|**(10,893 )**|**(13,064 )**|(38,253 )| |Revaluation of investments|**(21,426 )**|**-**|**(10,494 )**|**(31,920 )**|49,662| |**Net (expenditure)/income**|**(43,547 )**|**9,485**|**(7,908)**|**(41,970 )**|322,861| This page does not form part of the statutory financial statements Page 19