APPENDIX 1 oscr- Period start date Month Year Period end date Month Ye3r D3y Day 01 2024 To 31 io 2025 Office of the Scottish Charity Regulator Reference and administration details Charity namg Other names charity Is known GRAMPIAN BRANCH PARACHUTE REGIMENTAL ASSOCIATION GPRA Registered charity number Charlty's prlnclpal address SC 051541 10 GAIRN CIRCLE ABERDEEN Postcode AB10 6BF Names of the charity trustees on date of approval of Tru5tees' Annual Report TnMtee nam• OffiG• {if •ny) D•t•• •cted If not forMthol• year Name of person lor body) entitl to appolnt truste• (rf any GARY HAUGHTON Chairman ROBERT CROCKER Vice Chairman HERBERT LAWRENCE Branch Secretary Branch Treasurer JOHN MCDONALD EDWARD BURNETT Mernbership secretary Trustee NORRIE KERR DOUGLAS KERR Trustee 10 11 12 13 14 15 16 17 18 19 20
APPENDIX I Reference and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period} Narne Structure, governance and management Type of goveming document GPRA CONSTITUTION Trustee recruitment and appointment Member al AGM Objectives and activities Charitable purposes The Grampian Branch of the Parachute Regimental Association exists to promote the eff iciency of the Parachute Regiment and Airborne Forces by any charitable means including but not limited to fostering esprit de corps and mainlaining contact between past and present members. Summary ofthe main activities in relation to these objects To organise functions and activities ID enable members lo continue assotialions formed during their service with the Parachute Regiment and Airborne Forces,. lo perform welfare and benevolenl work lor rnember5 01 the Parachute Regiment and Airborne Forces eithEr from ils own funds, or in conjunction with the Parachule Regiment and Airborne Forces charity Dr any other similar charity., lo assist in any way corporate bodies assDcialed with the Parachute Regiment and Airborne Forces whose objects would further Ihe objects of the Branch and such acts in luriheran¢e ol Ihe above objects so lar ass the same ar& legally charitable.
APPENDIX 1 Achievements and performance Surnmary ofthe maln achlevements of the charity during the flnanclal period Precipitating in the Aberd8en Remembrance service and parade in November and the Aberdeen Armed Forces Day parade in June. Holding a Members and Vetgran5 Burns Supper in January, Holding three in store charity collection5 at local supermarkets during the year. Members attended several members and veterans funerals in support of their families. Financial review Brief statement of the charity's policy on reserves The branch aims lo have sufficient reserves to be able to continue to fulfil its objectives. Details of any deflclt NIA Donated facilltles and servlces lif any) NIA
APPENDIX 1 Other optional information Declaration The trustees declar8 that they have approved the trustees, report above. Signed on behalf of charity's trustees Full melsl . John McDonald Po¥ition le.g. Chairl Branch Treasurer Date
APPENDIX 2 GRAMPIAN BRANCH - PARACHUTE REGIMENTAL SC 051541 OSCR Receipts and ments accounts For the ppriod From Scottish Charity Regulator oi 2Q2fj 31 2D25 Section A Statement of receipts and pa ments Unrqstri¢tqd funds ReBtrktad fundA Expendab endowment Yund$ Permanpni en(1MmnI funds Ttstal funds £vrr•nl p•rfjod Total funds last pefitsd to noUWt£ lu ne4rnvtE to IrrEstE A1 *4¢ Donations 4.91$ 15 dcies GranL% ReGeipt5 trom furaisIn Gr055 trading rK84Pts 'In¢nmÈ from InYeslmenLs olher th 1.924 1,9Z4 483 R?n13 fromlond & buildin0$ Gr055 rerEipis from oiher charitable acbvilies Af Sub total t.839 1,933 A2 Iqgcplpts Irom asA•t & inve8tmont$•l8$ Procèed3 from sale ol frxad a5sel Proceeds frDm Sale ol InveslmenlJ Totsi r•t¢lpts 6,839 0.838 1,933 A3 Paymwnts Expgnsesforfundraising acbvili&s Gro¥¥ tradiw payments InvesThenl rnaDagernentC05ts PayrneDIs relaliDg cThaTitable 5.120 1,120 1.780 Grants and donaboni GDvemance co¥tS". Audill i[e9¢ndeNlex¥rn8tn PparatiOn of aMu818ccoun Legal sts AJ Sub tot41 5.120 5,120 A4 Poymollts relating tv asset and IDvestment movements Pur¢ha$es of fixed assBts Purchas8 of investsnents A4 Sub total Tolalp8yments S,12D J,120 2.260 1.719 AS TranEfers to I Ifyoml funds SuTrlys1(rf¢llclV foryear 1.719 1.719
APPENOIX2 GRAMPIAN BRAPICH . PARACHUTE REGIMENTAL ASSOCIATION Section B Statement of balances SC 051541 Exp•ndbl Perynlnllt ndowrn8nt nd& Tot41 p?riod fund• R&Mct•d BI Cakh fund sh b5nk bHIHncEg * 5tsrto1 3,936 Surpiu61(d¢flI sh0kn on rnceipts bJ paymants 1.71• C49h 4nd bink b41Anc•F 4t Bnd of ypar S,330 1,33D ¥fCLwiis11 DEt4I15 ¥tyEir Totsl cUrrfitl1 Detiis vly•ir to B3 Other assets NONE Tot41 D8talls L4itywr t¢ NONE Tolal FundtovJhichlAtiilitylllls JIMDllU lowreytt 85 Corrtlng•tllatylllYos ToLIl S1offl•d byQfiEOit trw&ts¢ on bth41fol4llth•truBt• prtnt Nomo Date of appmval hn KkOon#id GrmtrwBrdnth P4rnc*Lts OSCR R&P-2025lSt41en¢ ulbthrKE
APPENDLX 2 GFiAMPIAN BRANCH - PARACHUTE REGIMENTAL ASSOCISC 051541 Section C Notes to the A¢¢ounts C1 Naturg and purpose of funds Im8ybe st8ted on analysis of funds worksh&et5J Type of activity or proj¢Gt supported Nurnb•r afgrnfftt• C2 Grants NONE Totsl ¢3a Trustee remunerntlon no remuneration was paid dunng the period lo any d)arity Iru51ee or person conneGtred la a Iruslee uoss thr& bDX {othe[e complete seclh)n 3bl Authority vihich paid C3b Trustee remuneration . d•tall8 NONE C4a Trusts8 expen805 If no expenses paid to any charity trustee during the perioo then cr055 Ihiy box lotherwi88 cornplete %ction 4bl Nrnqfof trustees C4b Trustee expenges . detsilB NONE TrInuc0 &m4unt (£1 Bal•nc• Outstandlnq •t lature of rÈlatlOn5h' N8lurÉ+ of tran8a¢tion CS Transaction5 Wlth tru5te88 and connected persons NONE C6 Other infomiatlon Grampwn Branch ParaGhute OSCR RSP. 2025 1 N( DeCbef2907
APPEND2 GRAMPIAN BRANCH- PARACHUTE REGIMENTAL ASSOCI SC 051541 Additional analysis111 An•15 ofYgcdpt8 •nd payrTrgnts l Donatlon UnrKldct4d lunds ExpErthbl• pndawmEnt P•rnMnent EndD•Thent pthoo ToLIi OONATIOPIS 4.916 Tot•1 4.915 4,915 2 Grnnts Ufir•¥tncte4 R•ilnct•dfufids Trtil rwr¢m Totll 1•stwrfod lOrw•t t¢ To 3 Gross recviptEtrom other charf¢abl• actltio¥ unfyktrted Inl ndib ••frfct•dtund Tot41 owrent loLI1 kGtpÈfidd funds da SUBSCRIPTIONS FUNCTIONS SALE8 QF REGIME[>£ ITEMS 90 485 1Jtst Z7 17 Tot•1 1,92A 1,924 483 4 P4ym•nts lIn9 0lrKly to charft•blo actell ExpEr Tolal¢urr&)t fund¥ Totsl bJnDKrn5tE tnaT•S£ DONATIONS FUN TIQ SUNDRY frEMS 1,605 I,B99 Totsl Izo Pw4chL4teOSCR R&P.2o?M0lD1lI
PENLNX2 SC 051541 Additional analysi$121 6 8rnak40wn ol unr•Étrtct•d lund5 T¢t•l fund Oonabon ie¥ GrFnl 15 IlumlundryA r•u Ren1sfrn |aDd & lId Sub to cpJi PrdcÈèdsfvom s9l•ofx8Oaa¥ lorood&tromsalooTinW&tmonl& Sub rot•Ir1pts ro ITDr Ex$fOrtUn1r Invéikngnlmanagomonl PAym0nl& rélating airncMy GrAnls •rddJnaliws G0vorO c051s Auditl IndopFlldonlvM4minati ProFwaMan Dfannual Payffl•nts lngtO$•I1nd Inwstiiilnl ptha•S offLYed &35etS SublOtJl TfdnthTh toiifroml lund Swplusl{d•Trltltrywr Naturn ano m06frrfTundB 08¢RRap.2QzSAdL&l1n$r11 2tK)7
APPENOIX 2 GRAMPIAN BRANCH - PARACHUTE REGIMENTAL ASSOCII SC 051541 Additional analysis131 Breakdown4)f tE5knGt•d funds Taialr•iL1Gt•a lund T1 T•slrf¢ Recei 'Graistrqdifj l Rents build Sub fOtsI pr¢eds'rGrn sale oifx&ttasw5 Sub PAymDn Exponvesforfundrak%ingAellvAig$ Ir4ding QgYnlI Inweslmenl managemenlcosis T114 ID ch¥11•avitiÈ$ ranL%and Gov•rnance cos. Authll Indspénd#ni &thl10 p&rOn01annaI attntI LEVVI cos1 Subtolal Purch8sF5 offxgUas%•ts PurrJi5F oTin¥ptslmpTr Sub ¢01 lfroml N•tbr• Ind DU tN4 of lundg knn¢knPBu fySCRP&P-1o25AddllrxuLS¢J)
APPENDIX 3 OSCR Scottish Charity Regukior Independent examiner's report on the accounts vz Reportto the Charty narne trusleeslmombers of GRAMPIAN BRANCH PARACHUTE REGIMENTAL ASSOCIATION Registered charity SC003543 number On the acGounts of the charity for the period Period start dale Month Period end date Month Year Year 01 2024 to 31 10 2025 Set out on pagos Irememberto IndudE the page numb8r8 oladdibonal sheets} APPENDIX 214 PAGES) Respective The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustees and examiner Charities Accounts (Scollandl Regulations 2C)06 las amended). The charity trustees consider that the audit requirement of Regulation 10111 Id} of the Accoun15 Regulations does not apply. It is my responsibility tts examine the accounts as required under sectlDn 44(11 Icl of the Ael and to stale whether particular matters have come to my attention. Ba¥1¥ of independent My examlnation Ss carried out in accordanc* wlth Regulation 11 of the 2006 Accounts e¥•mlner's statement Regulatsons. An examination indudes a revlew of the accoLJnling records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusu21 items or disclosu$ in the accounts and seeks explanations from the trustees conceming any such matters. The Prttedus undertaken do not provide all the evidence that would be required in an audit and, consequentty, I do not express an audit opinion on the view given by the accounts. Independent examiner's In the course of my examination, no matter has come to my attention lolher than that statement disclosed on the attached page"] which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 44{1) lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: Slgned: Name: t(ATRINA E H CUTLER Relevant professional quaiificationlsl or body CA lif any}: O<o-¢f-2¢0 Address: BAIN HEfqRY REID CHARTERED ACCOUNTANTS 28 BROAD STREET PETERHBAD ABERD&ENSHIR£, AB42 IBY 'Pba8B delete the word5 in brgdlets ifthey do nol apply. If the words do app. set out those tn8ltet5 which have come lo your att8nts.on on the folk)wing page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose