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CHARITY REGISTRATION NUMBER: SC051644
Wee County Veterans and Supporters Group Unaudited Financial Statements 31 August 2025
ARM IN ARM ACCOUNTING LIMITED Chartered accountants Herkimer House Mill Road Industrial Estate Linlithgow EH49 7SF
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Wee County Veterans and Supporters Group
Trustees’ Annual Report
Year ended 31 August 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025
Reference and administrative details
Registered charity name Wee County Veterans and Supporters Group
Charity registration number $C051644 Principal office /o# The trustees
Independent examiner Arm in Arm Accounting Limited Herkimer House Mill Road Industrial Estate Linlithgow EH49 7SF
Structure, governance and management
Recruitment and appointment of the committee
Throughout the year we seek new members who are veterans and supporters to join the group
A committee is elected from all our members at our AGM to serve for one year. If a committee member resigns all members are notified of the vacancy and an election will be held at the next full meeting of the group to fili the vacancy. Committee members may serve for more than one year if no one else is interest in the vacant position
Governing document
Wee County Veterans and supporters group governs per our constitution. The purposes and administration of the group are set out in the constitution
Objectives and activities
To assist disadvantaged veterans who, through experiences whist serving their country or circumstances that have occurred in their civilian life (through no fault of their own) are now going through a period of trauma, ill-health or financial difficulty. Our object is to improve their present personal situation and future way of life
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Wee County Veterans and Supporters Group
Financial Statements
Year ended 31 August 2025 erectreerenrerercrewenvoneerenen penetrometer
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| Trustees’ annual report | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement offinancial activities | 5 |
| Statement of financial position | 6 |
| Notestothefinancialstatements | 7 |
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. Wee County Veterans and Supporters Group Trustees’ Annual Report (continueg) Year ended 31 August 2025 Ne Achievements and performance
In September 2024 we celebrated our 9th Anniversary at the Resource Centre in Sauchie with numerous members and guests and are now looking forward to our landmark 10 th Anniversary in 2025. toMany9 thof ourNovember members2024 werefor ‘suitedthe Poppy and bootedAppeal. atItMorrisonswas a privilSup e germarket,and a Alp l eo a ,surefromto 28in t hera O c ttoberwith members of the public and other Veterans who stopped to have many conversations with us. Wee County Veterans hosted their Christmas Dinner at the Oakwood Lounge in Sauchie just before Christmas. A very enjoyable meal was served to our members and guests (which included the MSP ee 3"GR {101m the Armed Services Advise Project) in January 2025 we were invited to a private meeting with H.M. King Charles I! at the Sauchie Resource Centre where eight of our Veterans were presented to His Majesty by our Chair. = Lay This occasion was an honour for our members and allowed our members to learn how nowledgeable His Majesty is on up-to-date goings-on within the Community Our AGM was held in February with the same officers being elected and willing to serve for another activitiesyear on thefor theExecutive.coming yearA Buffet was served to allow members and guests to interact and discuss
On 6th May 2025, VE Day, Wee County Veterans participated in a Church Service at Menstrie Memorial and laid a wreath in memory of the fallen. After the service, WCV then carried on to Sauchie and laid a Wreath at the Sauchie Memorial commemorating the fallen
On 10th May 2025 a VE Day Celebration was hosted in Sauchie Parish Church with 130 members of the public and invited guests attending. A very enjoyable evening ensued with numerous compliments being paid to WCV for their organisation of the event.
On 4th June 2025 Wee County Veterans attended the Cochrane Hall in Alva for the CTSI Awards. Wee County Veterans were nominated for Community Group of the year but, unfortunately, on this occasion came second to Sauchie Community Group. Despite being disappointed at the above result, we did have cause to celebrate as our Chair. f | a was awarded Community Champion for his volunteering work with Wee County Veterans, e@ Men's Shed and The Gate (Foodbank) On Friday, 15th August 2025, Wee County Veterans and Pat Duff (a founding Supporter in 2015) laid a Wreath at Sauchie Memoria! to commemorate VJ Day. Afterwards members continued to celebrate with a meal at the Mansfield Arms in Sauchie Additionally, Wee County veterans hosted at VJ Day Celebration on Saturday, 23 rd August 2025 at Sauchie Parish church Hall where members of the public were able to enjoy a social evening with the Veterans. Allison Porter, whose father accepted a Samurai Sword from a Japanese soldier in the act of Surrender, attended and interacted with the general public relaying the story behind the circumstances of her father's participation and that the Sword was returned to the family of the Japanese soldier
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Wee County Veterans and Supporters Group
Trustees’ Annual Report (continued)
Year ended 31 August 2025
WCV continue to hold their fortnightly meetings in the Resource Centre, Sauchie, with the average attending being around 20 members and guests
Our Trustees continue to have their three-monthly meetings which are held in The Den in Sauchie and have increased the number of Trustees from three to six
Our membership continues to grow with at least five new members within the last few months
The group continues to visit with Veterans who are resident in Nursing Homes. They try to ensure that the residents’ needs are met and will pursue anything that makes the resident's life easier They also invite them to meetings and social functions and ensure that they are collected and returned to the Nursing Home to comply with the Homes’ Rules and regulations
Wee County Veterans are very active within the Community, supporting Concerts, Soup/Sandwich days and ‘Gigs in the garden’ hosted by Sauchie Community Group, Sauchie Parish church, Nursing Homes. Flag-raising ceremonies hosted by the Lord Lieutenant and Vice Lord Lieutenant are also supported by the Group
Our Veterans’ Support Network is working well and WCV is able to help with groceries, furniture, visits and financial assistance re gas, electricity etc WCV continue to work closely with Sauchie Community Group, Older Adults Forum, Sauchie Parish Church, Local Mental Health Staff from Sauchie Community Hospital, local Nursing Homes, SVE SSAFA and SACRO
Financial review
Total income for the period from 1* September 2024 to 31st August 2025 was £8,534 reflecting grant income (£3,144), other income of £5,389. Total expenditure for the year to 31st August 2025 was £8,872. Reflecting the normal running costs of the charity
Reserves Policy
The trustees policy is to maintain reserves at around three months of normal running costs in order to meet commitments and to over any unexpected expenditure
The trustees’ annual report was approved on 16" December 2025 and signed on behalf of the board of trustees by
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Wee County Veterans and Supporters Group
Independent Examiner's Report to the Trustees of Wee County Veterans and Supporters Group
Year ended 31 August 2025
1 report to the trustees on my examination of the financial statements of Wee County Veterans and Supporters Group (‘the charity’) for the year ended 31 August 2025
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (as amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination | report in respect of my examination of the charity's financial statements as carried out under section 44(1)(c) of the 2005 Act. In carrying out my examination | have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended)
Independent examiner's statement
Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). | can confirm that | am qualified to undertake the examination because | am a registered member of ICAS which is one of the listed bodies
| have completed my examination. | confirm that no matters have come to my attention giving me cause to believe that in any material respect
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1 accounting records were not kept as required by section 44(1)(a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended). or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of Regulation 6 of the Charities Accounts (Scotland) Regulations 2006 (as amendeda)
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached
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Wee County Veterans and Supporters Group
Statement of Financial Activities
Year ended 31 August 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Totalfunds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies Total income |
4 | 8,534 8,534 |
8,534 8,534 |
5,894 5,894 |
| Expenditure | ||||
| Expenditure on raising funds | ||||
| Costs of raising donations and legacies | 5 | 8,872 | 8,872 | 9,672 |
| Total expenditure | 8,872 | 8,872 | 9,672 | |
| Net expenditure and netmovement infunds | (338) ms |
(338) eae |
(3,778) aS |
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| Reconciliation of funds | ||||
| Total funds brought forward | 10,580 | 10,580 | 14,358 | |
| Totaifundscarriedforward | 10,242 | 10,242 | 10,560 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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The notes on pages 7 to 11 form part of these financial statements.
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Wee County Veterans and Supporters Group
Statement of Financial Position
31 August 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Current assets | Note | £ | £ |
| Cash at bank and in hand | 10.842 | 11.180 | |
| Creditors: amounts falling due within one year | q | 600 | 600 |
| Net current assets | 10,242 | 10,580 | |
| Total assets less current liabilities | 10,242 | 10,580 | |
| Funds of the charity | |||
| Unrestricted funds | 10,242 | 10,580 | |
| Totalcharityfunds | 10 | 10,242 | 10,580 |
These financial statements were approved by the board of trustees and authorised for issue on 16" - 2025 | .f of the board by
The notes on pages 7 to 11 form part of these financial statements
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Wee County Veterans and Supporters Group Notes to the Financial Statements
Year ended 31 August 2025
- General information
The charity is a public benefit entity and a registered charity in Scotland and is unincorporated. The address of the principal office is
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended)
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- Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure
The financiai siatemenis are prepared in steriing, which is the functional currency of the entity
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
In preparing the accounts, the trustees were not required to make any judgements that would have a material effect on the numbers reported.
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Fund accounting
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Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes’ restricted income funds or endowment funds
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Incoming[resources]
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Wee County Veterans and Supporters Group Notes to the Financial Statements (continuea)
Year ended 31 August 2025
nn 3. Accounting policies (continued) Financial instruments (continued) (continued)
Financial instruments (continued) (continued) | Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. | Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured | reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. | Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardiess of significance. and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are | either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would | have been had the impairment not previously been recognised. 4. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds |
| Donations and legacies | ||||
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| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Meetings Donations |
980 2,021 |
980 2,021 |
870 1,031 |
870 1,031 |
| Grant Income | 3,144 | 3,144 | 2,290 | 2,290 |
| Functions | 1,890 | 1,890 | 886 | 886 |
| Other Income | 499 | 499 | 817 | 817 |
| 8,534 | 8,534 | 5,894 | 5,894 |
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Wee County Veterans and Supporters Group
Notes to the Financial Statements (continueg)
Year ended 31 August 2025
- Costs of raising donations and legacies
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|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|Costs|of|raising|donations|and|legacies|£|£|£|£|
|-|Donations|8,872|8,872|9,672|9,672|
|6.|Independent|examination|fees|
|2025|2024|
|£|£|
|Fees|payable|to|the|independent|examiner|for:|
|Independent|examination|of the|financial|statements|600|600|
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- Staff costs
The average head count of employees during the year was Nil (2024: Nil) No employee received employee benefits of more than £60,000 during the year (2024: Nil). 8. Trustee remuneration and expenses (a) No remuneration was paid to the trustees during the year (2024:Nil) (b) No expenses were reimbursed to the trustees during the year (2024: Nil) (c)The charities insurance policy includes trustee indemnity insurance cover for all its trustees (d) There were no other payments to trustees or connected persons except shown in this note. 9. Creditors: amounts falling due within one year
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2025 2024
£ £
Other creditors 600 600
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Wee County Veterans and Supporters Group
Notes to the Financial Statements (continuea) Year ended 31 August 2025
10. Analysis of charitable funds
Unrestricted funds
| At | At | |||||||
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| 1 | September | 31 | August | 20 | ||||
| 2024 | Income | Expenditure | 25 | |||||
| £ | £ | £ | £ | |||||
| General | funds | 10,580 | 8,534 | (8,872) | 10,242 | |||
| At | At | |||||||
| i | September | 31 | August | 20 | ||||
| 2023 | Income | Expenditure | 24 | |||||
| £ | £ | £ | £ | |||||
| General | funds | 14,358 | 5,894 | (9,672) | 10,580 |
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