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
CharteredAG￿￿nt8nts

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-.*0￿85 Abwoeeti lids P¢b¥SVtJ ilfv gi&tt*lLJ' IhMi*lul Tor A., ltr.g TDal ias
Thtw'l f xrrthi rnil li¥ SlAff ,iiid N'(4iiriletY5 The p￿.9n￿rY 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 HPPOInlo￿n'.s 8￿j 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 l￿de￿ndent ￿egnan0 CILSS Cenlre ￿ lo￿$ on the Abertlètn ond Abeide.ér£hirp aréa
ae1vrning 10.7 Triore IIAdiliun31 M￿e{ lor t1￿￿1$ tobe at4e 10 rnake an arwniry*ni 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. I￿1￿¥￿9 5UPWrt irw ch8n.'a'Jl*
rnJnis31.w.s. Ir4151 lunds Cniiiches and Inary.￿lIa1$ In..s can De fiqanoai ￿pport bLiI apse. INCL￿tte$ 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 niai0rsourceolfbni￿Qlttat fflainlyfinarK& Irie ReiaTion$#ip EducJi.o
'.2$5es In scTho￿$ Unlortunalety. we have iaken ihe diHicuK dLèCLSlOfi 10 cbi',b.s serrfice .or i*e 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￿.10￿9h0Ui ihis year have had a ¥eryposiTve Impact on Ihe Y￿￿9 peO￿e attEr,aec our sess oils
Il'e a130 ackThJ¥*le¢ge ihal Ihe menial hellh ol youw people Ls U￿er a ol aress￿re 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 setw￿e5 In Imese ¢ThaI￿n01￿9 i ￿e$ Out Cep.i-:e ￿￿.78￿er
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.?loyr*ni silJa'. ci ara
T Il'e are Cilfrenlis iecruiliry lo her alth￿9h ai a reduccQ ol hodf$ 35 alfr •OI
-OP.Iinurr.g 10 reb Jl., o". Irain Ywlh D￿elOp￿￿1 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 fl￿Ward. 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￿-￿i￿￿ed $e¢%.￿e no* tsdl i%e Dei.È*è ?re pas..:
'ange$
.Ne.i'e rna*ifi9 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)r￿Y aiid we hcrfje 10 bu1￿ ￿ Serk'l￿e up lo J'ce 2ga.p. i-. .'r-lu¢e S￿,
.iiikshvps cipIO UIOTriii sessiws when more lund11￿ bec1￿$ aval*D￿.
Dal

Company number.. SC307363
CHOICES ABERDEEN LIMrrED
DIRECTORS, REPORT
The direclof5 submit thelr repLKt and the unaudited aC￿Unts 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 aP￿intert 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 P4￿CleS 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. re5k￿ded. 8nd supported.
Our Mlsslon and S8r¥lc8S
Choices Aberdeen exists to promote heaNhy relationships ar￿ emFK)wer Ind￿7￿u815 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 a￿SSIbIlity 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 thri￿ghOut 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 t￿lId 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 gr￿MIng
Understand coercion and consent
Build resilience and gelf-worth
Seek help from appropriate adults or agen￿5
Healthy RelatI￿shIP Foundations
Through classroom workshcos. wpils leam..
What a heamhy relal¢onship I￿kS11(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 Undors￿ndry nl n$lT ros￿1 f¢5b1￿nGfi anfj
c wiyKshops io ¥iround 400 ycNng peotse ISI Sjl Irorn ol Term l.me in S*oternber 1024 10
1 41:IlJ.Iiy 21)2fi &iilly 10 la6k of ILiidiii(1 sve ¥4111 DDI lu d*iyvf 4*th.5NODS In fjex..
'cJdem.I we3r
FINANCIAL REVIEW
IkK, ncl L¥iI¥Lyiig ifigoiirccs yeai. ami￿n￿ 10 £1.1122 nave becp deali wi,'b s￿<￿r. 1r
Tne 9onpral liind are lunds gdtm*k•J to ctyrfor iho r￿rg costs ol the thaniy far a'mree wonth yer.oa
reeo9p.Ise. phe thahty 1$ rel￿1n[ ￿ donalions. A5 a fo$dl athJit￿OI reseTre$ are rwuilèd l- a.l>￿ er"
don,Il ons
RESERVES
[I)STncig14 lund exisis for ￿]r￿)se ol athertisiry ana ￿ $￿poOl the etdtal.'on31 O.
Tkie gLiyuiral fuThls we earma￿ed to CO¥LY ihLI rJnn..ng co$ts of the =na-,:th tsr a iftree Ti O-,.
-.e.1¥￿ ar-.
.,eLO￿lI￿$È t￿t -h￿7[1￿ Is reliagt m donat¥)ns. As a resbll &id4]Il on31 reser¥es a•"e4￿1red l- 8',Soii lir T
In donaiLons
S gI￿d 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 pUrF￿seS 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 finan￿al 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 Dire￿0￿ 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 resp￿sible for keeping proper a¢xounting rel￿￿S 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 A￿ust 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)mpan￿9 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 activ￿03
60.883
60.883
57.618
NET INCOME AND
MOVEMENT IN FUNDS
Total funds bmught fo￿ard
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
ACCr￿al5
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 auO*l Jnoèr section 47-, 01 t*è
Cofn¢2ries Act 20[6 ¢lahing To small companes.
Difeciors. respon5to￿lI
The membeis have noi reqJiied Tr c￿MPanY 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 c￿￿Y1r$ Wilh Ihe r8quiierr.enis cltne Mcl.￿41￿ fesQ*CI LO
a¢Cntsni.t￿ rècords ana Ihe prepara￿)n or rinanciJ sialements
rnese accouiiis have been wepared In acc￿43nCe %*ilh the prov$ions ap￿1￿￿8 lo ￿M￿nie5 Sujiec:
cornpaniÈs regTr*.
Jlhe
Sor.**d on Dehall of the Board ol Direcws
s kkLE
DI16C￿or- ) 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 finan￿81 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 eXec￿e 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 finan￿al 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 compan*s 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 app￿ng 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 reSou￿0S
il Donat￿n$ 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 Ac*viti8s 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 rn￿e 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 l￿ds. 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 ofacqUis￿on or 0￿ing of the deposit or ￿Milar account.
1.11 Financial inSt￿mentS
The company only has financial assets 8nd finanual liabil￿e$ 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 LIM￿ED
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 expendI￿re. 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 A￿ust
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 8￿Sts for the purpose of advertising and lo support the eduGglional wort( of the compony.
The general funds are funds earn￿rI(8d to (xwer the running costs of Ihg tharity for a three month period
and lo recognise the charity is reliant on dOr￿tions. 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-