DENIS LAW LEGACY TRUST
REGISTERED CHARITY NUMBER: SC043169
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE
YEAR ENDED 31 MARCH 2025
FOR
DENIS LAW LEGACY TRUST
pENIS LA
10

DENIS LAW LEGACY TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7-11

DENIS LAW LEGACY TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
The TrLJSte8s present their report with financial statements of the charity for the yèar ended 31 March 2025. The
Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and
Reporting by Charities, preparing their accounts in accordance with the Financial Reporting Standard applicabla
in the UK and Republic of Ireland (FRS1021
REFERENCE AND ADMINISTRATION DETAILS
Registered Charlty number
SC043169
Principal address
Trustees..
Inde
enLYent Exarniner
TaxAsslsi Accountants
Chartered Accountants
59 High Street
Bancttory
AB315TJ
Bankers
Virgin Money
1 Queens cross
Aberdeen
AB15 4XU
STRUCTURE GOVERNANCE AND MANAGEMENT
Gov•rnlng do¢um•nt
Denis Law Legacy Trust 13 a trust which is governed by its Trust Deed. It has been a recognised Scottish Charity
since 22 May 2012 (SC043169)
Recruitment and appointment and tralnlng of new trustees
Trustees are appointed by members and other Trustees. The number of Trustees must always be maintained at
not less than 3. Induction and training will be considered on an ongoing basis particularly in the event of a new
Trustee being adopted.

DENIS LAW LEGACY TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Organisational Structure
The activities of the Denis Law Legacy Trust are governed by the Board ofTrustees. The Trustees meet regularly
during the year and these meetings are attended by all or a majority of the Trustees.
Risk Management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the
operations and finance of the Trust and are satisfied that systems are in place to mitigate their exposure to the
major risks.
Objectives and Activities
The charities princip81 purposes are:
Supporting & empowerlng young people to be confident, capable, independent and
responsible citizens within their communities.
The organisation's purposes are to advance public participation in sport, the arts, and culture and provide
recreational facilities to improve the conditions of the young people of the Grampian Region as well as relieving
those in need from deprived areas in Aberdeen and Aberdeenshire.
This will be achieved by..
To provide community based events and activities that are free of charge and accessible to all.
To promote participation, social inclusion and integration.
To motivate and empower young people through prevention, intervention and diversionary activities.
To promote respect, civic values and social responsibility within communities and help reduce instances
of youth crime and anti-social behaviour.
To promote health and wellbeing and discourage the misLsse of substances, drugs and alcohol.
To promote educatlon and creativity and the development of self-confidence, initiative and interpersonal
skills.
To support and reconnect disaffected young people by providing alternative activities and opportunities
for achievement.
To provide a platform for positive transformation.
To provide volunteers with opportunities to engage with and pursue personal development activities and
qualifications.
To work in partnership and collaborate with all parties who share our common objectives for the benefit
of communities and young people,
Objectives, Achievements and Performance for the Year
The Trustees aim to continue to raise funds to support the annual community soccer tournament. The major
fundraising activity was the Annual Fundraising Dinner which was held in Aberdeen in November 2024.
The trust continues to raise funds for the Streetsport project, which is a funded by the trust, administered
operationally by Robert Gordon University.
Streetsport is a 'diversionary tactics initiative, that actively reduces instances of youth crime and anti-social
behaviour. Established in 2006, the project uses sports and other creative activities to provide alternatives for
young people during the evenings by deploying mobile activity arenas into locations throughout the city, taking
activities directly to young people within their own communities.
Plans for the Future
The Trustees wish to expand the activities of the Trust through additional fundraising and working in partnership
with the local business community.

DENIS LAW LEGACY TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
Reserves Policy
Trustees will distribute unrestricted funds in line with the Trusts, objectives. Unrestricted reserves are currently
£121,078 which the trustees wish to use to expand the activities of the Trust.
Restricted reserves are held for the Streetsport project. Restricted reseNes are Current￿ £74,538.
Taxation
The Trust has no liability to taxation for the year to 31 March 2025. (2024.. £nil)
Flnanclal Infomiatlon
Activities and the financial position of the Trust at 31 M8rch 2025 is disclosed in the Statement of Financial Actwity
and Balance Sheet on page 5-6.
This report was approved by the Trustees on 20tt) November 2025 and signed on its behalf by..
By order of the Trustee8
Trustee

DEMIS LAW LEGACY TRUST
INDEPENDENT EXAMINERS REPORT TO THETRUSTEES
I report on the accounts of the charity for the period ended 31 March 2025 which are sel out on pagè$ 5 to 11.
This report is made to the charity's board of Trustees. as 8 body. in accordance with the terms of engagement.
Mywork has been undertaken lo enable me to undertake 8n independent examination of thè charity's accounts
on behalf of the charity's board of Trustees and for no other purpose. To the fullest extent perrnitted by law, I
do not accept or assume responsibility to anyone other than the charity and the charity's board of Trustees as
body. for my work or for this report.
Respectlve responslbllltles of Trustees and examlner
The charity's Trustees are responsible for the preparatlon of the aGcounts In accordance wlth the terms Df the
Charilies and Trustee Investment (Scolland)Act 2005 and the CharltlesAccounts (Scotland) Regulations 2006
(as amended). The charity's Trustees consider that the audit iequirement of Regulation 10(1)(a) to (G) of the
2008 AcGounts Regulations does not apply. It is my responsibility to examine the accounts as requlred under
Section 4411)(c) of the Act and tc state whether particular matters have come to rny attention.
Bas18 of the Independent examiner's report
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 8nd a comparison of the accounts
presented with those records. It also includes consideration of any unusual items ordisclosures in the accounts
and saeks explanations from you as 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.
Indop•nd•nt oxJrnln?V• •tatern•nt
In the ¢our8e of my exarnination, no matter ha3 Gome to my attention..
which gives me reasonable cause lo believe that, in any material respect, the requirernents
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 8ccounting records and cornply with Regulation 8 of the
2006 Accounts Regulations
have not been mel,, or
to which, In my opinion, attention should be drawn in crder 10 enable a proper understanding of the
accounts to be reached.
On behalf ol Aberdeen Tax And Aceounllng Servlces Lld
Chartered Accountants
Aberdeen
20" November 2026

DENIS LAW LEGACYTRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
2025
As
Restated
2024
Total
Note Restrlcted Unrestricted
Funds
Funds
Total
INCOMING RESOURCES
Incoming resource8 from generated funds
Voluntary Income
Activities for generating funds
Investment Income
227,093
7,965
104,185 331,278
160,520 168,485
4,215
4,215
208,448
85,883
10,989
Total Incomlng Resources
235,058
268,920 503,978
305,320
RESOURCES EXPENDED
Costs of generating funds
Dinner and Auction Costs
Cost of charitable actlvltles
Governance costs
55,703 55,703
168,946 390,369
33,374
341,047
221,423
Total Resource8 Expended
221,423
224,649 446,072
374,421
Net movement in funds for the period
13,635
44,270 57,906
169,101)
Transfer be￿een funds
RECONCILIATION OF FUNDS
Total Funds at 31 March 2024
Total Funds at 31 March 2025
60,903
74,538
76,807 137,710
121,078 195,616
206,811
137,710
The notes on pages 7 to 11 form part of these financial statements

DENIS LAW LEGACYTRUST
BALANCE SHEET AS AT 31 MARCH 2025
2025
As
Restated
2024
Total
Note
Restrlcted Unre8trlcted
Funds
Funds
Total
FIXED ASSETS
Tangible Assets
5,040
5,040
CURRENT ASSETS
Stocks
Debtors
Cash at Bank and in Hand
10
11
3,658
119,121
127,819
3,658
139 683 258,804
139,683 267,502
190.991
190,991
Creditors: Amounts falling du8
within one year
12
(71,886) 171,886)
{53,280)
NET CURRENT ASSETS
127 819
67 797 195 616
137710
TOTALASSETS LESS CURRENT
LIABILITIES
127,819
67,797 195,616
137,710
NET ASSETS
127 819
67 797 195 616
137,710
Rgpresented by:
FUNDS
Unrestricted Funds
Restricted Funds
TOTAL FUNDS
13
121,078 121,078
74,538
121078 195,616
76,807
60,903
137,710
74 538
The financlal statements were approved by the Trustees on 201h November 2025 and signed on its
behalf by..
Trustee
The notes on pages 7 to 11 form part of these financial statements

DENIS LAW LEGACY TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
1 ACCOUNTING POLICIES
Basis of p￿paration
The Denis Law Legacy Trust is a charitable trust in the United Kingdom. The address ofthe principle
office is Robert Gordon Sport, Robert Gordon University, Garthdee Road, Aberdeen, AB10 7GE.
The nature of the charity's operations and principal activities are supporting & empowering young
people to be confident, capable, independent and responsible citizens within their communities.
The charity constitutes a public benefit entity as defined by FRS 102.
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notes to the
accounts. The financial statements have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting applicable to Charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102), the Charitie sand Trustee Investment (Scotland} Act 2005 and the Charities Accounts
(Scotland) Regulations 2006 (as amended).
The financial statements are prepared in sterling which is the functional currency of the charity.
Monetary amounts in these financial statement are round to the nearest £.
Going concern
The financial statements have been prepared on 8 going concern basis. The trustees believe that
there are no material uncertainties that call into doubt the charity's ability to continue. The Trustees
have assessed the Trust's ability to continue as a going concern and have a reasonable expectation
that the Trust has adequate resources to continue in the operational existence for the foreseeable
future. Thu8, they continu8 to adopt th8 going concern basis of accounting in preparing these
accounts.
Incoming Resources
All income is accounted for when the charity has received entitlement to them.
Voluntary income including grants that provide core funding are of general nature and are
recognised where there is entitlement, Certainty of receipt and the amount can be measured with
sufficient reliability. Such income is only deferred when,.
The donor specifies that the grant or donation must only be used in future accounting
periods,. or
The donor has imposed conditions which must be met before the charity has unconditional
entitlement.
Income includes donations received and money raised from fundraising activities which are
recognised when received.
Interest on bank deposits is credited in the year in which they are receivable.
Activities for generating funds comprise income derived from fundraising events and sale of
maquettes.
Resources Expended
All expenditure is included on an accruals basis and is recognised when there is a legal obligation
to pay for expenditure. The Trust is not registered ft)r VAT and accordingly expenditure is shown
inclusive of VAT where applicable.

DENIS LAW LEGACY TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
Tangible flxed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided on the cost of
the tangible fixed assets shown in the balance sheet in order to write off the cost or valuation over
their estimated useful life on a straight line basis.
Stocks
stocks are stated at the lower of cost and net realisable value.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that
will probably result in the transfer of funds to a third party and the amount due to settle the obligation
can be measured or estimated reliably. Creditors are normally recognised at their settlement
amount.
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 objectives of the
charity. Restrictions arise when specified by the donor or when funds are raised for a specific
purpose.
VOLUNTARY INCOME
As Restated
Total
2024
Restricted
2025
Unrestrlcted
2025
Total
2025
Donations
227,093
104,185
331,278
208,448
In 2024 £183,556 of Donations were attributable to restricted funds and £24,892 to unrestricted
funds.
ACTIVITIES FOR GENERATING FUNDS
Restricted
2025
Unrestricted
2025
Total
2025
Total
2024
Fundraising Dinner and Auction
7,964
160,520
168,485
85,883

DENIS LAW LEGACY TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
INVESTMENT INCOME
Restricted Unrestricted
2025
2025
Totsl
2025
Total
2024
Bank Interest
4,215
4,215
10,988
COST OF GENERATING FUNDS
Restricted
2025
Unrestricted
2025
Total
2025
Total
2024
Fundraising Dinner Costs
Fundraising Auction Costs
55,703
55,703
33,374
55,703
55,703
33,374
COSTS OF CHARITABLE ACTIVITIES
Restricted
2025
Unrestricted
2025
Total
2025
Total
2024
Streetsport:
Salary
Contract Salary
PT Salary
Travel & Accommodation
Staff CPD
Lets
Van
Equipment
Mobiles
Marketing & Printing
Uniform
Additional Admin
Training
Depreciation
Other Miscellaneous
Club 10
72,000
15,000
14,000
92.416
20,036
27,569
4,483
164,416
35,036
41,569
4,483
4,168
221
2,688
11,197
86
2,217
9.554
932
40,634
135,059
44,733
39,325
2,293
3,179
4,540
2,903
11,132
358
2,290
5,198
1,524
16,969
4,168
221
2,688
11,197
86
2,217
707
932
1,224
8,847
39,410
25,256
31,545
221,423
6,164
10,202
168.946
31,420
41,747
390,369
22,457
49,086
341,046
In 2024 £204,291 of costs were attributable to restricted funds and £136,755 to unrestricted
funds.

DENIS LAW LEGACY TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
GOVERNANCE COSTS
Restricted
2025
Unrestricted
2025
Total
2025
Total
2024
Safeguarding Platform
Independent Examiners Fees
8 TRUSTEES, REMUNERATION AND BENEFIT
Tlio,rc were no Trustees, remuneration or other benefits for the year ended 31
March 2025 (2024.. nil}
Trusteptr, Expenses
There were no expenses reimbursed during the year12024'. nil)
9 TANGIBLE FIXED ASSETS
Equipment
Denis
Law
Scotland
Cap
Total
COST
At 1 April 2024
Additions
Disposals
At 31 March 2025
27,205
27,205
5,040
5,040
27,205
5,040
27,205
DEPRECIATION
At 1 April 2024
Charge for period
On Disposals
At 31 March 2025
27,205
27,205
27,205
27,205
NET BOOK VALUE
At 31 March 2024
At 31 March 2025
5,040
5,040
In 2024 and 2023 all tangible fixed assets related to unrestricted funds.
10 STOCK
2025
2024
Maquettes
In 2024 no stock was recorded.
10

DENIS LAW LEGACY TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
11 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2025
2024
Prepayments
3,658
3,658
In 2024 no debtor5 recorded.
12 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
As Restated
2024
2025
Creditors
Accruals
71,886
53,280
71,886
53,280
In 2025 £nil12024 - £nil> related to restricted funds and £71,886 {2024 - £53,280) to unrestricted
funds.
13 MOVEMENT IN FUNDS
At 1 Aprll Incoming Resources
2024 Resources Expended Transfer
(As Restated)
At 31 March
2025
Unrestricted Fund
Restricted Funds..
76,807
268,920
224,649
121,078
Streetsport
60,903
235,058
221,423
74,538
137,710
503,978
446,072
195,616
The restricted fund is to cover the cost of the Streetsport Project which is administered by the Denis
Law Legacy Trust.
14 RELATED PARTY
The Trust was under the control of its Trustees during the year.