ST. ANDREWS LEGACY SCIO
REPORT AND UNAUDITED Fif4ANCIAL STATEMEN
57
FOR THE YEAR TO 31 AUGUST 2025
COTTISH CHAIUTY fwMBER SC045031

St. Andrews Legaey SCIO
Contents of the Report and Unaudited FÈnallcial Statements
For the year to 315t August 2025
Pag&9
Trustees, Report
Independent Examiner's Rew>rt to the Trustees
Statement of Receipts and Payments
Statement of Balances
Notes to the Accounts
9- 11

St. Andrews Legacy SCIO
Tru5tee5' Report
For the year to 31" August 2025
Reference and Administrative I
rm
ion
Charity Name
St. Andrews Lega¢y SCIO
ChJirityNllmber
SC045031
Contact Address
6 Kilry'mont Cres,
Sl Andrews,
Fife
KY16 8DT
Curyettt Tvustees
Brian Evans
Beverly S¢lman
Carol Mcmahan
John Stewart
Mark Fisher (resigned 0310912025)
CEO
Secretary
None
Carol Mcmahan
Independent Ex&miner
R.Graham, C.A.
BK Plus Liinited.
144 Nethergate,
Dundee.
DDI 4EB
BADkers
Santander
47-49 Retomj Street,
Dundee,
DDI ISW.

St. Andr¢w5 LegAcy SCIO
Trustee5' Report
For the year to 31" Augusi 2025
Th¢ Tnjstees have pleasure in presenting their report together with the financial statements for the year to 31 #
August 2025.
Structure Governance alld Man
ement
Constitution
The Charity is a Scottish ChBrit&ble Incorw)rated Organisation (3 SCIO). It was registered on 5th August 2014.
The organisation compriscs th¢ Member% and the Board of Tmstees who are eleckd by the Me￿berS. The
people serving on the Board are refetyed to as the Charity Trustees undcr the Con.qtitution.
Appolntment of Trustees
The Board are ihe charity's Trustees. and they meet as required. M¢mber5hip of the Board is open to anyone
the members see fkl to elect at meinbers, meetings including the atUkLEal general meeling. The membeig seek to
appoint individuals with the requisite skills lo control, direct and promote the charity. Trustees 81'e elected each
year at the annual genei'al tneetiiig. The maximum number of charity Trustees is seven and the minimum
number is three.
Management
The charity is tllanaged by the Ix)ard of trustees.
Ob'ective5 and Activities
The charity's Mission Statement is as follows.
Fye use the Magic ofst Andp'gws and the game ofgolf lo molivale and inspire ill and injwed veterans to
Impro￿dhe01lh, Ivell-being andstability.
Charitable Pur
oses
The chhrity's putyoses are:
To assist British, American, Canadian and Australian s¢rvic¢men and servicewomen and ex-servicemen
and ex-Se￿iceW0rnen to improve their health which has been seriously damaged in the service of their
countries.
To assist in itnproving the health of British, American, Canadian and Australian servicemen and
servicewomen and ex-servicemen and ¢x-servi¢ewomen who are suffei'ing from cancer in coming to
tern]s with their condition.
To assist with the education of the children of British, Am¢ri¢an, Canadian and Australian servicetnen
and servicewomen who have been killed oi. have suffered lifr changing injuries in the Service of their
country.
To improve the Chances of r¢covery and conditions of life of others whose health has been seriously
damaged by organising I'ecreational activ&ties as part of the recovery process.

St. Andrews Legacy SCIO
Trustees, Report
For the year to 31" August 2025
USA ConnectlOn5
The charity has a preSe￿e in USA. Funds raised at promotional events there att initially coll¢¢t¢d by St
Andrews Lega¢y Inc, a 501c which is a registered charity in Wylie. TX. Any funds raised at events specifically
for St Andrews Legacy, are then transferred to our UK bank account and used to fund the veterans, trips. The
UK charity does not recoi'd these funds until (hey are transferred over,
The UK iruslees, Brian Evans and John Stewart continue in their roles joined by US based trustees Beverly
Selman and Carol M¢Mahan.
Activities & Achievements
Our objedive is always to deliver on our mission statement and to b¢ r¢garded as the best veteran golf
programme in the eye5 vfparticipants.
A general discussion about the veterans who were in St Andrews for July 2025. All veterans
displayed teamwork, camaraderie and an appreciation for being part of the a¢tivities,
After a lengthy discussion a unanimous decision was made to bring twelve American and four Welsh
veterans to St Andrews in 2026. Six of the American and two of the Welsh vetcrans cliosen will be
expcricnccd golfcrs while six American and two Welsh veterans will be inexperienced golfers.
The experienced golfer5 will play goll each day at the courses where tee tim¢s will be reserved. The
inexperienced veterans will receive lessons and a more limited schedule playing Strathtyrum course in
St Andrews.
Brian Evans stated that he will provide a lesson plan for the inexperienced veterans.
Brian Evans is to identify the appi'opriate Welsh veterans, and Sam Williams will search for the
appi'opriate American veterans for consideration.

St. Andrews Legacy SCIO
Trustees, Report
For the year to 31BI August 2025
Fulure Plans
After discussion about which of the veterans from the St Andrews July 2025 trip would be invited to
attend the annual Del Rio Golf Club fundraiser it was decided by unanimous agreement that a veteran
would be chosen aftei. the veterans week in St Andi'ews. In addition Sam Williams will attend as a
speak¢r at the event along with trustees Bria]i Evans and Beverly Selman. Greg Pi'octor (son of St
Andrews Legacy founder Graham Proctor) will attend for his second year.
Finanei#l Review
In 'nornial' times the principal source of income to the charity is from donations and contributions to fund
injured veterans as part of theiT recovery. These are generated mainly from the United States of America and
are the r¢bLiII of fundraising ¢v¢nls arranged by the Chief Executive OffLcer and sponsors. The charity only
reeognises these funds once passed over into its bank a¢count.
During the year the charity received £76,550 of income and incurred £44,886 of expenditure. Funds of £70,559
were held in the bank at the year end. At that Ex)int the charity had liabilities estimated at £1.487.
Reserves Poli¢
The Trustees, policy is to hold reserves to tneel normal rUT￿]n&T Lusts and known commilm¢nls for three to six
months. At thc year end the resei'ves amounted lo £70.559 following completion of the clwitable actLVlti¢s for
the season.

St. Andrews Legacy SCIO
Tru5tees' Report
For the year to 31" August 2025
Statement of Trustees. Res
onsibilities
The Trustees are responsible for keeping propel. accounting records. which disclose with i'easonable accuracy at
any time the financial position of the ¢harity and enable them to ensure that the financial statements, which they
are responsible for preparing, comply with the Charities Accounts (Scotland) Regulations 2006 (As amended)
and the terms of the Charity's Constitution, The applicable law also sets out the responsibilities of ihe Trustees
for th¢ preparation and content of the Annual Report.
Approved by ihe Trustees on .
.and signed (￿ their behalf by:"
Beverly Selman (Trustee)

St. Andrews Legacy SCIO
Independent Examiner's Report ¢0 the Trustees of SL Andrews Legary SCIO
For the year to 3l" August 2025
report on the accounts of the charity for the year to 3 1st August 2025 which are set out on pages 8 10 12.
Res
ective Res
onsibilities of the Trll$lees and Examiner
The charity's Tn]st¢es are respon8ible foi. the preparation of the accounts in accordance with the ternis of the
Charities and Trustee Investment (Scotland) Act 2005 1"the 2005 Acl"} and the Charities Accounts. (Scuiland)
Regiilalions 2006 (as amended) {"the 2(M)6 R¢gulations")- The chai'ity's Tr￿tee9 consider that the a￿lt
reqLllI'emenl of Regwlalion l O(l)(d) of the 2006 Regulations does not 8pply. It is my responsibility to examine
and report on the a¢¢ounls under section 44(1)(c) of the 2005 Act and to state whether particular matters have
COEne to my atleiition.
This report is made to the Trustees, as a body) in accoi'dan¢e with the lernis of my engagement. My work has
been undertaken so that I might slate to the Trustees those matters l am i'equii'ed to state to them in an
indcpcndcnt cxaminei s i'eport and for no other puryjtsse. To the fullesl extent pennitted by law, I do not accept
or assume responsibility lo anyone other than the charity and the TruslL*s foi. my work or for this report.
Basis of Inde
endent Examiner's st￿teMe￿I
My examination is carried out in accordance with Regulation I l of the 2006 Regulations. An examination
includes a review of the accounting records kept by the charity and a comparison of the accounts presented with
Ihose records. It also includes consideration of any unusual items or disclosure5 in the accounts and seeks
explanations from the Trustees concerning any such matlers. The procedures undertaken do not provide all the
evidence that would be rcquircd in 8n audit and consequently I do not express an audit opinion on the view
given by the accounts.
Inde
endent ExAmincr'5 Statement
In the course of my examination no matter has come to my attention-
which gives me reasonable cause to believe that in any material respect the requirements.. .
to keep accounting records in a¢¢ordance with Section 44{1)(a) of the 2005 Act and Regulation
4 of the 2006 Regulations, and
to prepare accounts which accord with the a¢¢ounting records and comply with Regulation 8 of
the 2006 Regulations
have not b¢¢n mel, oi-
2. to which, in my opinion, attention should be drawn to the following in order to enable a proper
understanding of the accounts to be reached.

SL Andrews Legaey SCIO
Independent Examiner'5 Report to the Trustees of St. Andreiys Legaey SCIO (cont'd)
For the yeAr to 31" August 2025
Ross Graham C A
BK Plus Ltd
Chartered Accountants
144 Nethergate,
Dundee.
DDI 4EB.
Dated £1 Ibr IIG

St. Andrews Lega¢y SCIO
StatemeRt of Receipts thnd Payments
For the year to 31" August 2025
Uni'eslricled
G¢n¢ral
Funds
2025
Unr¢slricted
General
Funds
2024
Donations
Receipts from fundraising activities
Receipts from Other charitable activities
Bank interest
4,864
48,192
76,550
Total Receipts
76,550
53.056
Pa
ments
Expenses for fundraising
Cost of charitable aclivities
Salary costs
Oiher support & administration
305
38,976
2,880
12,808
5.605
4,294
Total PAyment5
44,886
19,982
{DeficitySurplus for the year
31.664
33,074
The notes on pages 9-1 I forn] an integral part of these accounls.

SL AndrewB Leg8ey Scto
Statement of B414nces
As fft311t Augu8t2025
Ut)restri¢ted
UnT¢8¢rlcled
Fund
Surplus lthvd
O)eficitySurplus for tho period
38.895
31.664
5,821
33,074
70.559
38,895
70.559
38,895
Thellote5 oTrpagca 9-11 flm an inte￿1 part of tha¢ &¢cow*
Approv¢d by thoTTUStees and outhoris¢d for issuo on.. . ..
Beverly Seltllttll

Si. Andrews Legacy SCIO
Notes to the A¢count5
For the year to 31J* August 2025
Princi
al Accountin
Policies
Basis of Accountin
These accoiints have been prepared on the Receipts and Payments b8Si5 in accordance wilh the
Charities & Trustee Inv¢stment (Scotland) Act 2005 and thc Charitics Accounts (Scotland) Regulalions
2006 (as amended).
Nature and Pu
of Funds
All funds al'e unreslricled. UniEstri¢l¢d funds ar¢ those that may be used at the disci'etion of the
Trustees in fUrth￿'anCe of the objects of the charity. The Trustees maintain a single unrestricled general
fund for the day-to-day running of the charity.
Forei
Currenc
Tngnslation
Transactions in forei￿) currencies are recorded al the rate ruling at ihe date of the Iransaction. All
dtffer¢nces are taken to the General fvnd.
Income
Donations to the charity are recognised on receipt.
2 Related Part Transactions
There were no related party transactions in the year.
The Trustees do not receive any remuneration from the charity, nor wer¢ there any other Iran5actions
with Tyuslees dwing the period £nil (2024. £nil).
Beverly Selman has assisted in the rutming of the charity for many years, and as well &s being
ppointed as a trustee, is now also the treasurer. The Ill￿tees approved travel expenditure of £1,637
{2024. £1,081) lo finance her flights to the US, in compensation for this assistar￿e.
Control of th¢ Charity lies An the hands of the hands of the trustees with day-to-day managetnent by the
secretary.

St. Andrews Legacy SCIO
Notes to the Accounts
For the year to 31" August 2025
5 Income
2025
2024
Donationi
Donations re use of Tee Times
Refund of Tee times (Links Trust)
1,000
3,864
4,864
Receipts from Fundrni5ing
Fundraising from Del Rio
Othei- Fundraising
76,550
48.192
76,550
48,192
Receipts from Other Charitable Activities
Bank Interest
Tolal Income
76.550
53,056
10

St. Andrews Legacy SCIO
Notes to tbe A¢count$
For the year to 31sI August 2025
6 Ex enditure
The expenditure of the charity was incurred on the following ¢xp¢nses;
2025
2024
Expenses for Fundraising
Flig.his (BS & GP)
Plaque for Del Rio
2,080
800
305
305
2,880
Costs of Charitable Activities
Tee Times
Veteran's Flight8
Veteran's Accommodation
Vetei3n's Trnnsport
Veteran's Other Expenses
21.866
6,892
3,250
2,559
4,409
1,297
4,019
2.915
4,577
38,976
12.808
Salary Costs
Support and Administration
Independent Examination
Printing and Photography
Trustee Travel & Meeting Costs
Bank Charges
Google Charges
Donations
Storage costs
Gift Vouchers
1,416
218
2,663
90
218
700
300
1,200
800
1,689
99
184
322
5.605
4,294
Total Expenditure
44,886
19,982