ST ANDREWS LEGACY SCIO
REPORT AND UNAUDITED FINANCIAL STATEMENTS
ST
FOR THE YEAR TO 31 AUGUST2024
SCOTTISH CHARITY NUMBER SC045031

St Andrews Legacy SCIO
Contents of the Report and Unaudited Financial Statements
For the year to 315t August 2024
Pages
Tn￿tee9, Report
Inde￿ndent Examiner's Report to the Trl￿teeS
Statement of Receipts and Paytnenls
Statement of Balances
Note5 to the Account5
io- 11

St AndreTrvs Leg*cy SCIO
Trnste￿. Repvrt
For the year to 31" August 2024
Referenee and Admiiiisti'jtive I￿roY￿￿tION
Chai4ty Name
St Andrews Legacy SCIO
Charlty Number
SCIJ45031
COnt￿¢t Addre55
6 Kilrymont Crestent,
St Andrews,
Fif¢
IIY16 8DT
Curreiit Trusteey
Sefretoiv
IndepeiideDI Examiner
PK I)his l.iiiiitcd.
144 N¢ih¢rgat4
Dundx.
DDI 4EB
Bankers
SantsDdci
145 m￿.ket Str
8t Ai)drew8,

St Andrews Legacy SCIO
Trustees, Report
For the yeJ)r to 31Jl August 2024
The Trustees have pleasure in presenting th¢ir report together with the financial statements for the y¢ar tt) 315%
Augult 2024.
Structure Governance MAna
ement
Constitution
The Charity is a Scottish Charitable In¢orporatcd Organisation (a SCIO). It was Yegistered on 5th August 2014.
The oi'ganisation comprises tlie M¢mb¢i'5 dnd the Board of Tiwstees who arc ¢le¢led by tlie Members. The
pcopl¢ serving on the Board are referred to as the Charity Trust¢es under ihe CO￿lItution.
Appolntment of Trustees
The Board are thc ch2rity's Trustees, and they meet as required. Membe)3hip of the Board is open to anyone
th¢ metnbci'5 s¢¢ fit to elect at members, mcctings including Éhc annual gen￿'al meeting. The members seek lo
appoint indiyiduals witli the requisit¢ skills to contiDI, direct and promotc ihe charity. Trustees are ele¢ted each
year at the annual general meeting. The n]aximum nutnbw of charity Trustees is seven and ihe minimvm
number is three.
Management
The charity is managed by the board of trustees.
Ob'ectives and Activities
The charity's Mission Statement 1$ as follows.
Wg tise the Magic ofSIAndi'eivs ond rhe gamg ofgolf lo motivate andinspii'e ill ond injiired veterans ¢0
improved health, Trvell-beFng a￿d stability.
Charitable Pur
Oses
TJ)e chaj'ity's piityoses are:
To assist Britl5h, American, Canadian and Australian servicemen and s¢rvicewomen and ex-seryicemen
and ex-servicewomen to Èmprove their health which has been seriol￿1y dainaged in the se￿]¢¢ of Iheir
countries.
To assist in improving ihe health of British, American, Canadian and Australian s¢rvirKin¢n and
servicwom¢n and ex-servicemen and ex-scrviccwomen who suff￿￿ng from cancer in coming to
tern￿ with their condition.
To a5SlSt with the education of the children of British, Am¢ri¢an, Cgnadian and Australian servic¢m¢n
and servicewoinen who hav¢ ￿en killed oi. have suffeyed lift changing injuries in the s¢￿1¢¢ of their
coLinty.
To improve the chances of ircovery and conditions of lif¢ of Othe￿ whose h¢4lth has been ser&ously
damaged by organising recrcational activities as part of the recovery process.

St Andyews Legacy SCIO
Tiwtees• Report
For the year to 31. August 2024
USA Connections
The eharity has a presence in USA. Funds I'aised at promotional events th¢r¢ inittally collected by St
Andrews Legacy Jnc, a 501¢ which As a registered charity in Wylie, TX. Any funds raised at events specifi￿1]Y
for St Andrews Leg&cy, are then transfen'ed lo oiir UK bank account, nel of any fundraising expendituve
incurred, and iiscd ta ￿nd the veterans. trips. The UK charity does not record these fi￿dS until they arc
transferred over.
The UK trustees, Byian Eva￿. John Stswart & Mark Fi5h?r continu¢ in th¢ir roles joined by US based trustees
Beverly Selman and CaiY)l MeMah#n.
Activities & Achievements
Our objective is always to dclivcr on our mission statement and to be iTgarded as the best veteran golf
pi'ogratnme in the eyes of parti¢ipants. During recent years activities had to be cuita11￿ following the death of
oui. founding CEO and the impa¢l of the Covid-19 pand¢mi¢. Whilst fundraising and networkillg continued in
thc USA, it was not possible to bring any veterans over to the UK for several years. Cons¢quenily, no funds
were passed to the charily from the US charity during 2021 and 2022.
In 2024 a gi'oup of foiir American veteA'ans, thr¢¢ Efiglish veterans attd one Welsh veterdn along with their
siipport perso￿￿1 W¢￿ brought lo Si Andrews for a week of rehabilitation thyoiigh Ihc use of golf, providing
golf tuition as well as the opportunity lo play a number of th¢ lop golf courses in St Andrews and outlying
areas.
In additinn, e2ch veteran was able to gain support from their brothers in amis by shatiwlg their stori¢5 of military
5¢1vic¢ and diSci￿S their entities. Something that vetcrans 8ametimes.%truggle to talk about but can do so when
sharing with a fellow vctcran who has been through their own traumatic cxpcricncc. Thc Royal and Ancient
Golf Club and Links TTUSt aye very supportive of the charity and prgvide the opportunity for veterans to play
the world-famous Old Col￿Se in St Andrews.

St Andrews Lega¢y SCIO
Trustees, R¢por¢
For the ye8r to 31 August 2024
Future Plan5
In July 2025 Legacy plans to brsng v¢leYans from U S and U K. The R&A, St Andrews Limks Trwt, St
Andi'ews University golf team, local businesses ￿ld local r¢sid¢nls giv¢ support to the visiting veterans.
Our largesl ￿nd-raising soiwce Del Rio Golf Club in Modcsto California has been committed to supp)rt to the
charity for the past eleven years and assLire that 5UPPOrt will ¢vnlinue. Del Rio donations have gi'own ¢ach ycar
with 2023 being a ireord year for donations. Funds raised are held in both Chase Bank (US) and Santander
Bank {UK).
St AndtEws Legacy will continue to search for like additional commitments from other sources.
Financial Revie
In 'normal' times thc prinripal source of income to the chai'ity is from donations and contributio1￿ to fund
injured vetettms as part of their recoveiy. These a]E gen¢rat¢d mainly from the United States of Ajneiica and
are the result of fimdraising events arrnnged by the trustees and sponsors. Th¢ ¢harity only r¢cognises these
funds on¢¢ pass¢d oyer into its bank account.
During the year the charity received £53.056 of income and in¢un¢d £19,982 of expenditw'e. Fun¢Lq of £38.895
w¢re held in the bank at the year end. At the year end the charity had liabtltties estimated at £1,320.
Reserves Poli
The Tiust¢¢s' policy ig to hold Yeserves to meet nom)al running costs and known ¢ominitments for three to six
months. At the yeai. end the i'¢serycs amounted lo £38,895 following completion of the charitable activiti¢5 for
the season.

St AndreTrv3 Legacy SCIO
Trustee5' Report
For the year to 31" August 2024
Statement of Tiyslees, Rc5
ibiliti
The Tri]stees are r&spollsible for keeping prO￿r accounting tecords. whtch dis¢los¢ with reasonable accurncy at
any IiTnC tbe fin￿¢1￿1 position of the charity and enable thcrn to cn5urc that th¢ finanLial slateincnt5, Nvliich they
are responsible lor preparing, comply with the Charities AccoLints (Scotland) Rcgulali0￿ 2006 (as ameiided)
and the terms of the charity's Constitlltion. The applicable law a150 sets out the respollsibilities of lh¢ Tru5tres
for the preparation and content of the A[￿ al Report.
Approved by the TIu5tees on ..
signed on their behalf by:"

St Andvews Legacy SCIO
Independent Examiner's Report to the Trustees of St. Andrews Legacy SCIO
For the year to 31" August 2024
I report on the accounts of the charity for the ye￿. to 31st Augiist 2024 whtcb are set oiit on pages 7 to I l.
Res
ectlve Res
onsibilities of the Trustees gnd Examiner
The chaiity's Trustees are responsible for the pi'eparation of the accounts in accordance with the tenns of the
Charities and Tiwstee Investinent (Scotland) Act 2005 ("the 2005 Act") and thc Charitics Accounts (Scotland)
R¢gulations 2006 (as am¢nded) ('Ihe 2006 Regulations"). Th¢ charity's Trustees consider that the audit
requirement of Kegulation 10(I){d) of the 2006 Regulations does not apply. It is my ie5ponsibility to examine
and report on the accounts under seetion 44(IXc) of the 21)05 Aet and to state whethei. particular matters have
come to my attention.
This report is made to the Truslees, as a btxly) in accordance with the ternis of my engagement. My work has
been undertaken so that I might state to the Trustees those matters l am required to state to them in É
independent examiner's report and for no other purpose. To the fullest exlent pennitted by law, I do not accept
or assume responsibility to anyone other than the ¢h8rity and the Trustees for my work or foi. this report.
Basis of Iild¢
endent Examiner's Stgtement
My cxamination Ès Can'1￿ out in accordanee with Regulatitsn I l of the 2006 Regulations. An ex&min2tion
includes a review of the accounting records kept by the charity and a comparison of the accounts presented with
those records. It also include5 Consideration of a]iy unusual item5 01. disclosures ill the a¢¢oun15 and 5¢¢ks
explanations from the TI￿SteeS eoncerning any such matters. The proced￿l'eS undertaken do not Evovide all the
evidence that would be Irquir¢d in an audst and consequ¢ntly I do not ¢xpr¢$5 an audit opinion on the view
given by the a¢wunls.
Irtde
endent Examlner9s Statement
In the ¢ours¢ of my ¢xamination no matter has come to my att¢ntion-
whi¢h gives me ￿asOnable cause to believe that in any material respect the requirements.. -
lo k¢¢p aowunlitig ￿(9¥d5 in aw0rdall￿ with SKlion 44(1)(a) of the 2005 Act and Regulation
4 of the 2006 Regulations, and
io prepare a¢¢oiints which ￿01'd with the accounting iE¢oi'ds and ¢omply with Regulation 8 of
the 2006 Regulations
have not been mel, or
2. to which, in my opinton, attention should be drawn to the following in order to enable a proper
Unde￿tandIng of th¢ ac¢ount5 to be reached.

St Andrews Legacy SCIO
Independent ExAmlner's Report to tbe Trus¢e¢s of St. Andrews Le%Aey SCIO (cont'd)
For the year to 31" August 2024
W VLLLS LIJ
144 NetheiBate.
Diindee.
DDI 4F.B.
Bli Plu& LIL,.
Chartercd certifi￿ Awountants
Dated 2olS

St Andreivs Legaty SCIO
Statement of Receipts Payments
For the yeAr to 31" August 2024
Unrestricted
General
Funds
2024
Un￿S￿.1ct
Genei'a
Funds
2023
ei
Donations
Reecipts from fundraising activities
Rwcipts froin Oth¢r cliaritabl¢ a¢tiviti¢s
Bank interest
4,864
48,192
Tolal Receipts
53.056
Pa ments
Expenses for funthzising
Cost of charitable activities
Othcr support & admiiiistration
2.880
12,808
4,294
65
4,884
TotAI Payments
19,982
4,949
{DefieltySurplus for the year
33,074
(4,949)
The noies on pagc$ 9-1 I forni an inlcgrdl part of Ihcsc acwunts.

Sl Athdmvs L￿1￿Y SCIO
StYÉtement of Bal*rtCQg
As at 3191 August 2024
Unresti'iLteil
G¢n¢i"al
Fund
UJ)resti'icted
FuEJd
SurplLlS blcivd
{DefiLitySurplus fur th¢ ￿tiOd
i,821
33,074
0,770
(4,949)
BBnk A￿d C&sh Balances
38.895
5,821
Rank Ace(Junt
38.895
5.821
Lidbilill¢g
Independent Examiner's fee
The notes on pages 9-1 I foiin an integral pdrt of these aLeoiiii
AppToved by the Trustees ond lluihorised for issu¢ on...

St Andrews Legaey SCIO
Plotes to the Accounts
For th¢ ye8r to 31" August 2024
rinci
al Accountin
Poltcies
Basi5 of A￿Ountin
These a¢¢ounts have been prepared on the Receipts and Payinents basis in accordance witl) thc
Charili¢s & Trustee Invesiment (Scotland) Act 2005 and the Chai'itics Accounts (Scotland) Regulations
2006 (as amended).
Nature and Pu
osc of Funds
All funds are unrcqlrict¢d. Unrcstrietcd Mnds are those that may be used al the discretioll of the
Trustees in fLlrtberance of the objects of the charity. The Trustees maintain a single un]EStricted g¢n¢val
fund forthe day-to-day ruT￿l￿g of th¢ chai'ity.
Forei
n CuiY¢n
Translation
Transactions in foreign currencies are iE¢orded at th¢ ratr rulin8 at the date of the transaction. All
differences are taken to the General fi]nd.
Dollations to the ¢harity are recognised on receipt.
2 Related P
Trdnsactions
Beverly Selman is a Irustee and the Ireasurer of the charity. Shc att¢nd5 to administration matters in the
US a$ well Js the fundraising cotmeetion with Del Rio Golf Club. The tt'ustees approved irav¢l
expenditure of £1,081 (2023. £1,404) to finance hcy flights to ihe US, in re12tioii to thig.
There were no other related p￿tY tt'ansactions in the year.
The Trustees do not receive any remuneration from the charity, nor were theie any other transa¢lions
with Trustees during the period £nil (2023- £nil) Oth￿ than reported above in Note 2.
4 Control
Control of the charity lies in the hands of the hands of the trustees with day-lo-day managetnent by th¢
secretary.

io
St Andrews Leg*ty SCIO
Notes to the Accounts
For the year to 3]" August 2024
5 Income
2024
2023
Donations
Donation re use of Tee Times
Refund of Tec Timos (Links T¥ust)
1,000
3,864
4.864
Receipts from Fundtaising
Fundraiging from Del Rio (net of US expeJl￿)
OtheT Fundraising
48.192
48,192
R￿Cipl$ from oih¢r Charitabl¢ Activities
Bank Interest
Total Income
53,056

St AndiYw3 Legacy SCIO
Notes to the Accounts
For the yeAr to 315t August 2024
6 Ex
enditure
Th¢ ¢xp¢ndilure of the ¢harity was incunEd on the following expenses.
Expenses for Fundraising
Flights (B8 & CIP)
Plaque for Del RÈO
2,080
800
2,880
Costs of Charitable A¢tÉvities
Tee Times
Veteran's Flights
V¢l¢ran's A¢¢ommodation
Veteran's Other Expeiises
1,297
4.019
2,915
4,577
65
12,808
65
Salary Costs
Siipport and Adminislration
Ind¢p¢iid¢nt Exam￿natIOn
Printing and Photogiaphy
Trllltee Travel & Meeting Costs
Bank Charges
Gnijgle Charges
Gift Vollchei's
1.200
800
1,689
99
184
322
2,400
233
1,695
166
300
4,294
4,884
Total Expenditure
19,982
4,949