Company number.. SC307363 CHOICES ABERDEEN LIMITED (a company limited by guarantse and not having a share capital) DIRECTORS. REPORT AND ACCOUNTS 31 AUGUST 2025 (Company number. SC307363) (Chanty Number. SC0374721 Ander4on Andernon & Brown LLP CharteredAGnt8nts
Company number.. SC307363 CHOICES ABERDEEN LIMITED DIRECTORS, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 CONTENTS PAGE LEGAL AND ADMINISTRATIVE INFORMATION CHAIRPERSON'S AND DIRECTORS. REPORT STATEMENT OF DIRECTORS. RESPONSIBILITIES INDEPENDENT EXAMINER'S REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET NOTES ON THE ACCOUNTS 10 11
Company number.. SC307363 CHOICES ABERDEEN LIMITED LEGAL AND ADMINISTRATIVE INFORMATION DIRECTORS The directors ofth8 charitablè o)mpany (kne thari) are its trustees forthe purposes of charity law. The directors are.. D Williams SFEHolt SKVang J J Miller H E Lovelady IreswJned 15 May 2025) ORGANISATION The compony is mallaged by the Board of Directo. REGISTERED OFFICEIPRINCIPAL ADDRESS 14-20 John Street ABERDEEN AB25 1 BT INDEPENDENT EXAMINER Derek S Mair CA AAB LLP Kingshill View Prime Four Business Park Kingswells ABERDEEN AB15 8PU BANKERS The Royal Bank of Scotland p 10 Albyn Terrace ABERDEEN A810 1YP SOLICITORS Bumess Paull LLP Union Plaza 1 Union Wynd ABEROEEN AB10 1QY
I".ompan} nupkn.I SC307363 CHOICES ABERDEEN LIMITED .iit.'iie' )edr PQ trlie l.Te ¥,. l-.085 Abwoeeti lids P¢b¥SVtJ ilfv gi&ttlLJ' IhMilul Tor A., ltr.g TDal ias Thtw'l f xrrthi rnil li¥ SlAff ,iiid N'(4iiriletY5 The p.9nrY Cns.s work tras coftts iuod 10 De tppfaièc onlire and Oy I'ti-[ho.'ie Hilwilknor IiaNt seèn a i¢duciion In the numugr Ll HPPOInlon'.s 8j Iw aQlross'.n.swe Jofided .'J reloctss 01.. Ihe Pregnaiicy Lri&s 5wvice dn¢J wtTr plan to Iocruil a CLkJ1I5elW who * 11 ba a";e IE PftsV4Je ace- a¢e opocinlmei'is 41,0 rèmain art ldendent egnan0 CILSS Cenlre lo$ on the Abertlètn ond Abeide.ér£hirp aréa ae1vrning 10.7 Triore IIAdiliun31 Me{ lor t11$ tobe at4e 10 rnake an arwniryni 10 See a Cobn we bdigvt -.e Jtrsl IJ 5èf¥ll A widei iiuniDer ol £liènts Ile are iP.¢Jeated 10 L4Ji luTrJ&is Inéir wd W¢OUfagtsrneDt. I1¥9 5UPWrt irw ch8n.'a'Jl rnJnis31.w.s. Ir4151 lunds Cniiiches and Inary.lIa1$ In..s can De fiqanoai pport bLiI apse. INCLtte$ ae¥ ce and aitouni4ng suppon. Jpyieciaie Ihe help ¥ecefve niucn The Iitranc131 siltsal-.Y ioi map.'I rtr.Afildt'S -Èfflains cnalleiigiiw aiio this year %¥e h)51 a niai0rsourceolfbniQlttat fflainlyfinarK& Irie ReiaTion$#ip EducJi.o '.2$5es In scTho$ Unlortunalety. we have iaken ihe diHicuK dLèCLSlOfi 10 cbi',b.s serrfice .or ie lime Jein -&cogfii£e tna% Ihere has never ueen a greaiel need for Ihis ty¢ 01 seryice Bnd we beliewe tnaf i.nL1'5-. we 13we olferéd I.109h0Ui ihis year have had a ¥eryposiTve Impact on Ihe Y9 peOe attEr,aec our sess oils Il'e a130 ackThJ¥le¢ge ihal Ihe menial hellh ol youw people Ls Uer a ol aressre ana ale beTr saa iliai e V4.'11 not be atrie to rwlinL4e the swwce %¥e have baen 10 offer lor Iw pasi i J 10 12 yeaTS '.IF a,'È If41'.4I'Jl'.OknUI s-aff fa". Ihe.r hardwtrk io maintain setwe5 In Imese ¢ThaIn019 i e$ Out Cep.i-:e .78er Ofk %v ltr US Ountrg Ihis lear dve ro Ihe lundjry k)ss Ke ba'le rLad Ic bok 31 I¥3yS .0 red.t& OLI 59endang Our Centre Man4ei detsaed that sb.e w(xdd like 10 m.ove Inio a mof8 sec-É Ètr.?loyrni silJa'. ci ara T Il'e are Cilfrenlis iecruiliry lo her alth9h ai a reduccQ ol hodf$ 35 alfr •OI -OP.Iinurr.g 10 reb Jl., o". Irain Ywlh DelOp1 w(Yk8rs. We have ¢or.lin&d 10 Iiatse 1th other cvfjJes 79 see ioA we can PlQ4idE tr.e bÈ5', services we can We an1 10 thanK tho Thre¢tots fortsir knw and enihuyasm keep the servitè 90fft9 flWard. io mainiair. -.p.e nif)k tsiandarfj GIIMe work toiThnkofway$thatwec3nuse tethndrKJy'Mieactt out ionyjrepeopie Howevèr a150 feel that lace 10 ace rdaiion5hip5 reman Ibe besi ay for us lo %vei4 Wi.'n clienis and Thi16 Ive tyaii .'0 COlll,ftve ID vffcr appo nimenis ty Ide#e. we W Ihal Ihe new coop.s¢li(.r tyill fflair. be 3pw.n'.TeTTrIS 11 ?dT50n P.'e Te'-09ni=e Ih31 we lTrava a ML-ied $e¢%.e no tsdl i%e Dei.Èè ?re pas..: 'ange$ .Ne.i'e rnaifi9 w.li ndF',kie se'.vicefog0 Iri)m s:ieiigihlO sireng1 8eing aD1p m olfei %%ilhin 72 hOUIS 114th vl JI ing IISI remaills OJf PtK)rY aiid we hcrfje 10 bu1 Serk'le up lo J'ce 2ga.p. i-. .'r-lu¢e S, .iiikshvps cipIO UIOTriii sessiws when more lund11 bec1$ avalD. Dal
Company number.. SC307363 CHOICES ABERDEEN LIMrrED DIRECTORS, REPORT The direclof5 submit thelr repLKt and the unaudited aCUnts of the tharilable company for the year eniJo(J 31 August 2025. Legal and administrative infom)alh)n setout on pagg 1 fonrts part of this report. The accounts comply wth current stalulory requirements, the Memorandum and Articles ofAssociabon and the Statement of Reuymmended Practsce Accounting and Rep)rting by Charities (revised 20051. STRUCTURE. GOVERNANCE AND MANAGEMENT Nature of Govomlng Documgnt Choices Aberdeen Limited is a company limited by guarantee {cxJmpany number SC3073631 and a registered Scottish charity (charity number. SC037472) was eslablishe(l in 2007. The tharitable Company is govemed by its Memorandum and Articles of Asso¢ialion. Ofganlsatlonal Structure A board of directors of up to six members. A Centre Manager is aPintert by the directors to manage the day to day operations of the charity. The board is also actively recruibng 8dditional members. Recrultment and Appolntm•nt of Dlrectors The powers for appointmont and rerrN)val of direcior5 are set cmjt in the company's Memorandum and P4CleS of Association. The directors who served during the year are as noted on page 1. Centro Managor Roport Choices Aberdeen is a Scottish Registered Charity MmItted to suppcwting individuals experiencing pregnancy- related challenges and promoting healthy relationships wtthin the communty- Founded neady tr40 decades ago. the organisation provides professional. compassionate. ar Lx)nfidential seNices. offering people of all age8 a safe space to 8xplor8 their feelings and options withoutjudgement pressure. Therapeutic Listening Service Choices Aberdeen offers a Therapeutic Listening Semce for individuals faang unplanned pregnancies or coping with pregnancy1055. Clien15 are welcomed into a confidential and supportive enwronment where they can openly process their emotions and explore the Choi available to them. Ourtrained counsellors provide empalhelic, non- directive support tailrxed to eath person's unique situation. Rglatlonshlp Rovolutlon: Youth Inltlatl Our youth outreach is delivered through tho Relationship Revolution programme. which brings educational workshops into schools to Promote px)sttive and healthy relationship choices among young people. Rooted in a Christian ethos, Choices Aberdeen is inspired to serve the mst vulnerable in the city while ensuring that all Indlviduals-regardless of Ta. religion. gender. or sexual orientation-are welrx)med. re5kded. 8nd supported. Our Mlsslon and S8r¥lc8S Choices Aberdeen exists to promote heaNhy relationships ar emFK)wer Ind7u815 to make infomed thoices thal strengthen their physical. mental. emotional. and relational wellbeing. Originally founded as a Pregnancy crisis and grief counselling seryice, we remain committed to non-directive. person-centred support for those experiencing unplanned pregnancles or pregnancy loss.
Company number. SC307363 CHOICES ABERDEEN LIMITED DIRECTORS, REPORT Therapeutlc Llstenlng & Counselllng Ser¥1 This service continues to be central to our work. To meet rising demand. we have expanded aSSIbIlity through in-person sèssions, phLMe supprt onlin8 VKlo0 me8lings, gmail ccmjnselling. OLtr wabsits chat lino. In 2024-2025, we.. Delivere(J 8ppolntments for pregnancy crisis. bereavement and post-atortion to 41 Clients Iranga= appointments). Maintained 8 48-hour response time from first contad to appoinlment scheduling. Responded to enquiries about our services thrcmjgh the chat-ne Tawk-lo. Continued lo offer all servbces free of charge. Clients and counsellors alike report the beneffts of Temote $upwt, especialty the comfort and convenience it offers to those processing difficum situationy. In the fubjre we plan to reintroduce face-to-face appointments to reach a wider number of clients. Pregnancy Crlsls Support We provide a confidential and emotionally safe Spa for those facing unexpected pregnanaes. Most individuals require only a single session. but additional appointments are available when needed. Our counsellors take a person-centred approach rooted in empathy. respec( and non-judgement. Prngnancy Loss Programme Choices Aberdeen offers a sensilive and flexible grief support programme for indivhluals who have experienced miscarriage, neorialal loss, or lemiin8tion. The programme typically runs over six one-to-one sessions, scheduled wegkly or at a pace that suits the client. Each programme is tailored to the individual and delivered by trained staff including OUT Therapeutic Listening Supervisor. Online Counsellor, and volunteers. Ther•peutl¢ Tools Our team uses a range irf creatNe and refiective too15 to supwt cfients. induding: Art journals Headlheart diagrams Quest'onnaires Stones for symbolic refiect Letter wriling Role-play aclivlties These tcM)Is help clients process erThAions and gain ckqrity at Iheir own pace.
Company number.. SC307363 CHOICES ABERDEEN LIMITED DIRECTORS, REPORT Infonnatlon Resources & Publ1¢ Awareness Choic8s Aberdean produces a ranga of leaflets aThJ resiwrces to Fyovide clear irrformation about our services. These cover topics such as.. Online counselling Miscarriage support Po81-abortion ¢ounselling (for women and men) These materials arg availoblo on our website and distributed thrighOut the communty. A key distinction of our semce is our Mmitrnent to no waitsng lists for anyone fac4ng a cr$818 pregnancy. W8 offer dedicated support for Pregnan Iosswineluding loss followng tennination-to both women and mèn. R•latlon$hlp Rovolutlon Project The Relationship Revolution programme 5UPPOrts young people lo tlId Safe. healihy relationship5 arKI navigate modern challenges including= Sexual health Pornography Peer pressurg Exploitsts'on Online risks Reducing Vulnerability to Explortation The Programme place5 a strong emphasis on addressing Child Sexual ENplott8tion (CSEI. espe(aally among young people who may be more vulnerable due to deprivation or Adverse Chihdhood Experien (ACES). We equip young people to: Recognise stgns of grMIng Understand coercion and consent Build resilience and gelf-worth Seek help from appropriate adults or agen5 Healthy RelatIshIP Foundations Through classroom workshcos. wpils leam.. What a heamhy relal¢onship IkS11(a Peer pressure and how il eff8¢ts choices Reccgnising grooming and abuse We help young people understand how technology influences relationships. covering topi such as sexling. cyb8rbullying. sooal mwjia pressure The impact of pomography expectstions ant1 behaviour H¢)w personal choices shape rek2tionships How lo remain aligned with their values regarding sex and relationships How identity, sew-esteem, and asFMrations influence their wellbeing Navigating the Digital Worfd Friendship and respect Assertiveness and boundaries Consent
c.Hoir.F5 ABERDEEN LIMITED IiiipAcl 4)1 th S•rvlc• F t7vilbi k r.i)DShsioiIII} shtsws Ilidl ywnfj oain a dr.arer Undorsndry nl n$lT ros1 f¢5b1nGfi anfj c wiyKshops io ¥iround 400 ycNng peotse ISI Sjl Irorn ol Term l.me in Soternber 1024 10 1 41:IlJ.Iiy 21)2fi &iilly 10 la6k of ILiidiii(1 sve ¥4111 DDI lu diyvf 4th.5NODS In fjex.. 'cJdem.I we3r FINANCIAL REVIEW IkK, ncl L¥iI¥Lyiig ifigoiirccs yeai. amin 10 £1.1122 nave becp deali wi,'b s<r. 1r Tne 9onpral liind are lunds gdtm*k•J to ctyrfor iho rrg costs ol the thaniy far a'mree wonth yer.oa reeo9p.Ise. phe thahty 1$ rel1n[ donalions. A5 a fo$dl athJitOI reseTre$ are rwuilèd l- a.l> er" don,Il ons RESERVES [I)STncig14 lund exisis for ]r)se ol athertisiry ana $poOl the etdtal.'on31 O. Tkie gLiyuiral fuThls we earmaed to CO¥LY ihLI rJnn..ng co$ts of the =na-,:th tsr a iftree Ti O-,. -.e.1¥ ar-. .,eLOlI$È tt -h7[1 Is reliagt m donat¥)ns. As a resbll &id4]Il on31 reser¥es a•"e41red l- 8',Soii lir T In donaiLons S gId Lin Dehitll ol ihé Btrard ol Oiredor5 14-/ 16. D8to
Company number.. SC307363 CHOICES ABERDEEN LIMITED STATEMENT OF DIRECTORS. RESPONSIBILtllES FOR THE YEAR ENDED 31 AUGUST 2025 The Directors (who are also trustees ot ChoKes Aberdeen Linmted for the pUrFseS of charity lawl are responsible for preparing the Diredors. report and the finanaal statemenls in accrffdance with applic8ble law and Unked Kingdom Accountsng Standards {Unit8d lfjngd¢xn Generally Accepted Accounting Pfactice). Company arsd charity law requires the Directors lo prepare finanaal statements for each finanal year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure. of the charilable company for that p8rlod. In prep8rlng these financial slalements. the Dire0 are required to: select suitable accounting 11¢ and then apply them consislenty, observe th8 methods and prinaples of the Charilie5 SORP: make judgments and estimates that are reascmable and prutjert state whether applicable UK Accounting Standar(Is hav9 begn followgd, subjgct to any material departures disclosed and explained in the finanual statements.. prepare the finanaal 5taternents the going concem basis unless it is inapFryriate to presume that the harilable company will continue in operation. The Directors are respsible for keeping proper a¢xounting relS that disclose reasonable accuracy 81 any lime the financial position olthe charitabte company and enable them lo ensure thatthe financial statemanls comply th the Cornpanies Act 2006. the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and deteclion of fraud aThJ other irregularities.
Company number. SC307363 INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF CHOICES ABERDEEN LIMITED I report on the financial statements of the charitable company for the year ended 31 Aust 2025 which are set out on pages 11 to15. This report is mad8 solely lo the charitable companys Trustees. as a body. in accordanc8 wrth Regulation 11 of the Charities Accounts (Scollandl Regulations 2006. My work has been vndertaken so that I might state to the charitable company's Trustee5 those matters l am required to state to them in an Independent Examinerfs port and for no other purpose. To the fullest extent permitted by law. I do not accept or assume responsibility to anyone other than the charitable company and the charitsble 0)mpan9 TTUStees a5 a body. for my work. for this report, or for the opinions I have fomied. RospectlvB rgsponslbllltles of trustets and èxamlner Thg Trustees, who are also the directors of the charitable company for the purposes of company law, are r8sponsible for the preparatM)n ofthe financial statements in accordan wtth the terms ofthe Charities and Tnjslee Investment IS¢ollandl Act 2005 {the Act) and the Charities Accounts (Scotlandl Regulalions 2006 (the Accounts Regulations). The Trustees consider that the audit requirement of Regulation 10(11 {al lo {cl of the Accounts Regulations does not apply. 11 is my responsibility to examine the financial ststemerts as required under section 4411) Icl of th8 Act and to state whether particular matters have come to my attention. 8asi$ of ind¢pond¢nt •xamin•rf$ r•port My examination was carried out in accordance with Regulalion 11 of the Acts)unts Regulations. An examination includes a review of the accounting records kept by the tharity ar a comparison of the financial statements presented wf(h those records. It also includes consideration of any unusual items or disclosures in the financial slalem8nts, and seeking explanations Irom you as Trustees CLMceming any such matsrs. 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 examlnees statement In connection with my examination. no matter has LX)me to my attention= 1) which giv95 me rgasonoblg cause to b91iovg thal in any material rnspoGt the requir9mgnts: lo keep accounting records in accordance with Section 44111 {a) of the 2005 Act and Regulation 4 of the Accounts Regulations.. and lo prepare financial statements which accord with the accounting re)rdS ALcounting and Reporting by Charities preparing their accounts in 8ccofflance th the Financial Reporbng Standard in the UK and Republic of Ireland {FRS1021 and. in all other aspects compty Regulation 8 of the Accounts Regulations have not been met.. or 12) lo which, in my opinion, attention shcyjld be drnwn in der to enable 8 proper understanding of the financial ements lo be reached. Dergk air CA Member of Institute of Chartered ALcthintants in Scotl• AAB LLP Kingshill View Prime Four Business Park Kingswells ABERDEEN AB158PU Date.. Zox
Company number. SC307363 CHOICES ABERDEEN LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 2025 2025 Totsl Fund5 2024 Total Funds FurKb5 FurK15 INCOME FROM: Donations and legau8s 47.161 47.161 62.204 EXPENDITURE ON.. Charitablo activ03 60.883 60.883 57.618 NET INCOME AND MOVEMENT IN FUNDS Total funds bmught foard 113.7221 50,9)5 113,7221 50,505 4,586 45,919 Totsl fvnd¥ rarri8d fL¥W8ft1 £ 36.783 £ 36.783 £50.505 The company has made no g81ns or Iosge8 Other than as rep(vted above. The notes on pages 11 to 15 fonn part of these finanaal statements.
CiTriiiiia¢'y iiitrmbÈr SC307363 CHOICES ABERDEEN LIMITED b4iANCE SHEF.I .11 hUGUqT 2025 2?25 2;.24 No FIXED ASSETS Tapgible 35seis 2ae; UFIRENT ASSETS DeDiot5 Cash ai banK and in hand 35.799 48 -4,= CREDITORS" afflounls lafvn9 due wrfljffl oney ACCral5 369 NET CURRENT ASSETS 35 430 TOTAL ASSETS L-SS CURRENT LIABILITIES £ .783 General Unre8111cie¢ funds Resiripied funds 36 783
O.iOi £ 36.-, For year efj¢ed 31 August 2025 the company Véas enti 10 exeirptKMI trom auOl Jnoèr section 47-, 01 tè Cofn¢2ries Act 20[6 ¢lahing To small companes. Difeciors. respon5tolI The membeis have noi reqJiied Tr cMPanY io an ath.l ol financial s:ateg'ep.ts ,or '¢ yeai I qdeslior Ip accordance W4lh sethh)n 476. The direciors acknowledge feSwns+th.lves (or cY1r$ Wilh Ihe r8quiierr.enis cltne Mcl.41 fesQCI LO a¢Cntsni.t rècords ana Ihe prepara)n or rinanciJ sialements rnese accouiiis have been wepared In acc43nCe %ilh the prov$ions ap18 lo Mnie5 Sujiec: cornpaniÈs regTr. Jlhe Sor.*d on Dehall of the Board ol Direcws s kkLE DI16Cor- ) Hoir 11 L. i Jil iJJyL-s I I Its lti Icrni Pori ol Inese Cinafiiial 5ts1oin¥nis 10-
Company number.. SC307363 CHOICES ABERDEEN LIMITED NOTES ON THE ACCOUNTS- 31 AUGUST 2025 ACCOUNTING POLICIES 1.1 Baws of Preparat of finan81 ststem8nts The financial slalements have been prepared in accordance wtlh Accounting and Reporting by Charities.. Slalemenl of Recommended Prac11 applicable lo charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20151- {Charitses SORP IFRS 102)). the Financial Rep(Kting Standard aFplicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 21NJ6. Choices Aberdeen Limit&J moets the deffinilim of a public benefitentity under FRS 102. Assets and liabilities are inilialty recognised as historical cost or transaction value unless otheThMse stated in the relevant accounting policy. 1.2 Going concem Th8 Directors. hawng made due and careful enqulry, are of the opinion that the company ha5 adequate working capital lo eXece its operations over the next 12 months. In the prior year a major funder decided to slop funding the company to enable them to fund other charities in the local area. The directors are aware of the situation and the Board re(¥)Jnises the impact this will have on the finandal posltion. As a result of the withdrawal of funding the director5 have mel lo actively review the work of the company with the aim of Protecting the finanal sustsinability of the wLvk. The directo wll meet regulady to discuss the financial situation and the direction of the company to ty to minimise disruption to services, but recognise that thgrg may be a need lo withdraw from some of the proiects. In the meantime the diTe¢iors wll continue to pursue other funding options lo maximi5e the compans sxjlential and continue lo help vulnerable clients both current and future. The Oirectors. therefore. have made an informed judgement. al the time of approving the rinancial statements that there is a reasonable expectstwjn that the company has adequate resources to continue in operational existence for the foreseeable fvture. As a resuli. the directors have continued lo od the going ¢oncem basis of accounting In preparing the annual ffinanrAal ststements. 1.3 Reconcili8tion with prevkws GenerdltyAcceptedAGcounting Prnctice In proparing these accounts. the Directors have considered whether in appng the acwjntlng pollcles required FRS 102 and the Charities SORP FRS 102 the reststement of Comparative items was required. 1.4 Company stalus The company is a company fimited by guarantee. The m8mbeTs of the company are the Directors named on page 1. In the event of the company being wound up. the liabilty in respect of the guarantee is limited to £1 per member of the o)mpany. 1.5 Incoming reSou0S il Donatn$ and legaues Donations are included in the Statement of Finan(aal tIeS in the year in which they are recelvable. Govemmenl grants arB credited to the Statement of Financial Acviti8s as tho relatsd expenditure is incurred.
Company number.. SC307363 CHOICES ABERDEEN LIMITED NOTES ON THE ACCOUNTS- 31 AUGUST 2025 ACCOUNTING POLICIES (continued) 1.6 Resources expended Liabilities are recognised when the charity has an obligation to make a payment to a third party. Resources expended aft included in the Ststement of Financial Aclivibe5 on an arthjals basls. Induslve of any irrecoverabk VAT. Expenditur& is dlreclly attrlbuted to the rebvant category in the Statoment of Financaal AclNities where practical. Costs of generating fvnds comprise those Costs incurred in undertaking acts$ which generate voluntary income. Govgmanco costs o)mprise ofthe runniThJ costs of tho charity itsem as an organisation. 1.7 Taxation The company is recognised by the HM Revenue & Custcffis a$ a charity and therefore the chartty Is not Ilable to taxats'on. 1.8 Tangible fixed asset 8nd depTrclatk)n Individual fixed assets costing rne Ihan £350 are capilalised at cost. Depreciation 15 prowded on all tangible rtxed assets at rates c8k>Jlated to write off the st evenly over its expected useful lrfe as follows- Computer equipment 3yea 1.9 Funds Unrestricted funds indude incoming resources receivab or generate(I for the objects of the charity wthoul further specified purpose anil arg available as general lds. These fuThJs can be usod in aKor(JanG9 with the charitable objects at the discretion of th¢ directors. Reslriclod funds are to be used for purposes as laid do by th8 donor. 1.10 Cash at Bank andin hand Cash at bank and in han(J indudes cash and short term hvjhly liquid investments Wth a short maturity of three months or less from the date ofacqUison or 0ing of the deposit or Milar account. 1.11 Financial inStmentS The company only has financial assets 8nd finanual liabile$ of a kind that qualify as basic financial inslrum8nts. Basic financial instruments are iniknally recognised at transaction value and subsaquently measured al their settlement value the exception of bank loan5 which are subsequently measured at amortised cost using the effective interest meth(Nl. 12-
Company number.. SC307363 CHOICES ABERDEEN LIMED NOTES ON THE ACCOUNTS- 31 AUGUST 2025 ACCOUNTING POLICIES Iconunued) 1.12 CntiC818ccounttng eslimates and argas ofjudgement The prgparalion of financial statements, requires management to make judgements, estimates and assumptions that affect the amounts rep)rted for assets and liabilities as at the balance sheet date and the amounts ported during the year for income and expendIre. However. the nature of eslimalion means that actual outcomes could drfler from those estimate5. Estimates and judgments are continually evaluated and are based on historical experience and other factors. induding expectstions of future events that are belleved lo be Teaswoble under the arcumstsncgs. INCOME FROM DONATIONS AND LEGACIES 2025 2024 Oonalions £47.161 £ 62,404 Of the total income from donalions and legaaes. £ 47,16112023 £32.7141 was to unrestricted funds and £nll {2023 £29,490) was to restricxed fvnds. CHARITABLE ACTIVITIES 2025 2024 Staff costs Other Costs 48,639 12.244 45,368 12.250 £ 60.883 £ 57,618 Other costs indude donabons. office supplies. tele&#ne. travel, insvran¢e, ren( advertising. literature and printing and sundry eypenses. In 2025, of the total expenditure on charitable acbwlies, £60.883 was to unrestricted funds and £29,490 was lo restricted funds. During the year ended 31 August 2025, Ihe company incurred governan costs of nil. STAFF COSTS AND DIRECTORS. REMUNERATION During the year. the company had an average of 4 empbyees (some part timel with remuneration during the year of £48,639. One director. D Williams received remuneration of £2,688 during the year and authority to make such payments are given by the charity's memorarKlum of association. Al directors and the Centre Manager are considered to be key managemenL 13-
Company number.. SC307363 CHOICES ABERDEEN LIMITED NOTES ON THE ACCOUNTS- 31 AUGUST 2025 TANGIBLE FIXED ASSETS Comput8r aquipmont COST As al 31 August 2025 Additions 3.335 As al 31 August 2025 3.335 DEPRECIATION Charge for the year aTrJ at 31 August 2025 1.982 Nel book amounts al= 31 AUGUST 2025 1,353 31 AUGUST 2024 2,465 FINANCIAL INSTRUMENTS 2025 2024 Financial assets measured at fair value through In)Me and expenditure 35.799 47.926 MOVEMENT IN FUNDS At 31 AwJust 2024 IncomhvJ Resources At 31 August 2025 Transfers Unr•strlct•d fvnds: G8n8ral funds Restsicted fund 47.161 160.8831 36.783 £ $0,505 £ 47.161 £160.8831 £ 36.783 At 31 August 2023 Incomlng Resources At 31 Aust 2024 Unr•strlcted fund8: Gèneral lun¢ts R8Strict8d fund 40,779 5,140 32.714 29.4 (22,988) 134.6301 50.505 £ 45.919 £ 62.204 £157.183) £ 50.505 The restricted fund 8Sts for the purpose of advertising and lo support the eduGglional wort( of the compony. The general funds are funds earnrI(8d to (xwer the running costs of Ihg tharity for a three month period and lo recognise the charity is reliant on dOrtions. As 8 result, additional reserves are required lo allow for fluctuations in donations. 14-
Company number.. SC307363 CHOICES ABERDEEN LIMITED NOTES ON THE ACCOUNTS - 31 AUGUST 2025 ANALYSIS OF NET ASSETS BETWEEN FUNDS Genernl Fund Restricted Fund Tolal Funds rangible fixed assets Cash at bank 1.353 35,430 1,353 35.430 NET ASSETS as at 31 AJJgu5t 2025 36.783 38.783 Genwal Fund Restricted Fund Total Fund8 Tangible fixed &8sets Cash at bank 2.485 2,465 48,040 NET ASSETS as at 31 August 2024 50,505 50.505 RELATED PARTY TRANSACTIONS Control Throughout the period the company was controlled by the directors. Trnnsa¢tlons There were no transactions th related parties duriryj the period. 15-