Company registration number SC267622 (Scotland)
Charity registration number SC022271 (Scotland)
ABERDEEN ACTION ON DISABILITY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ABERDEEN ACTION ON DISABILITY LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee
L Mellis
R Fowler
M Junner
A Gaskell
L McCann
(Appointed 11 February 2025)
I Learmonth
(Appointed 11 February 2025)
Secretary
SR2 Compnay Secretarial Limited
Country of incorporation
United Kingdom
SC267622
(Scotland)
Charity registration
Scotland
SC022271
Registered office
Unit G&H
Kettock Lodge
Campus 2
2 Balgownie Drive
Bridge of Don
Aberdeen
AB22 8GU
Independent examiner
Thyme Accounting & Tax Ltd
36 Angusfield Avenue
Aberdeen
AB15 6AQ
ABERDEEN ACTION ON DISABILITY LIMITED
CONTENTS
Page
Chairman's statement
1
Trustees report
2 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 16
ABERDEEN ACTION ON DISABILITY LIMITED
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

Aberdeen Action on Disability staff and volunteers of the organisation have continued to work tirelessly through another year of continuing to provide support and services to clients. We have been continuously open throughout the year providing face to face appointments at our office and visiting clients’ homes when necessary. Jennifer Anderson, our Benefit Advisor has worked within time and availability restrictions to the best of her ability. Jennifer has continued to work on her own part-time. Ideally an additional Benefits Advisor position would be of huge benefit to the organisation. We have employed a part time Benefits Admin to assist with the increased work load.

 

Our dedicated team of staff and committed volunteers have all worked tirelessly to provide the ongoing help and assistance to all those who have been in contact and required our support.

 

Benefits are still the largest proportion of our work. Forms are obtained from the Department of Works and Pensions and Social Security Scotland due to changes in the benefit system in Scotland, and strict deadlines for the return of the forms are given. We dealt with vulnerable clients during this year who found it difficult to contact organisations for the help with many organisations being inundated and staff still working remotely and with limited capacity due to increasing demand.

There has been a notably increase towards completing forms electronically and a change to the benefits system in terms of Adult Disability Payment facilitated through Social Security Scotland, which has created additional barriers to our clients and where possible our Benefit Advisors have helped them complete online where appropriate or have a hard copy of the form for completion and submission. Clients have indicated that they are very grateful for the help and support that the organisation has given them and resulting in many positive outcomes and continuing positive feedback from those whom have sought help from Aberdeen Action On Disability.

 

The Social Group has continued to flourish with social Activities Co Ordinator- Lesley Fowler since taking over in Summer 2022. Continually attracting new members regularly and building up social connections and friendships. We have received very positive feedback from attendees. Sessions are also available via Skype for those who could not attend in person. The Social group has been a huge success and has been moving forward in a very positive manner, and it has been providing a safe, friendly and welcoming atmosphere and has been continuing to make an impact on the organisation and especially the members who attend.

 

Many thanks to the all staff and volunteers who facilitate this aspect of the organisation and we are grateful for all the hard work involved by all to make sure we can continue to provide such projects/ options for those who are affected by social isolation or loneliness.

 

The Gaming Group which was facilitated online as the Retro fest has unfortunately ceased as of June 24 due to issues out with our control.

The Board continues to meet monthly with input from members whose various knowledge and skills are utilised by the organisation, and we have added a few more members but would ideally benefit from more interested parties joining our board.

The Board members meet face to face and Skype/Zoom for those who could not come to the office. Continued support from donors and additional funding opportunities has regenerated the whole organisation and we thank all those who have donated.

 

We are resolute in our commitment, dedication, ethics and caring nature to provide our services to those who require it and be a beacon for the welfare of disabled people in Aberdeen.

 

I am privileged to be in the Chair and take the responsibility as a chairperson should.

..............................

Roslynn Fowler

Dated: .........................
ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

The Trustee present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)".

Objectives and activities

The principal activity of the charity is to promote the welfare of people with a physical or sensory disability in Aberdeen in a manner which is now or hereafter deemed by law to be charitable.

Public benefit

The Trustee have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Achievements and performance

Social Activities Group

Lesley Fowler has been in the position of Social Activities Co Ordinator since August 2022. We continue to facilitate weekly meetings Face to Face, and we do have the option for Zoom for anyone who wishes to attend remotely or are unable to travel or arrange transportation.

 

We have had 45 sessions with an average of 25-30 members per week. We have had several new members and are continuing to grow the group. We now have a total of 40 group members on the books. We have a large number of regular attendees coming every week with a few popping in and out at their own leisure

.

We have had total of 911 attendances over the 45 sessions over year April 2024-March 2025. Members are invited and encouraged to generate ideas for the type of activities they would like to do for future meetings and have included online games, stone painting, decoupage, origami, quizzes, Scattegories, paper crafts, candle making and jar decorations.

We also have regular fixed crafting date on the last Monday of each Month facilitated by Audrey Fowler and Caroline Third.

 

We have also been fortunate enough to have several guest speakers come along to the group over the year all of which have been enjoyed by the members. This has included the following-

 

 

We continue to look for further options and connections and opportunities to invite guest speakers along to the group for the benefit and interest of the attendees going forwards. This provides variety and alternative interests to our social group, along with getting our message out to other organisations.

 

The group also maintains its crucial social element which allows members to catch up on news and share lived experiences with each other. The group is very sociable and there is always the opportunity for catching up with everyone and having a coffee and a chat. The group continues to be a supportive and inclusive space with new member’s always welcome. It also allows us to keep our members up to date with any current benefit information, services required or keep an eye on the members personal circumstances.

 

At Christmas time 2024 we planned another in person festive afternoon tea event, after the success of the previous year’s event for members who were able to come along. They were invited to share in some festive games and nibbles before the office closed for the holidays. We applied for local authority funding to cover some of the costs to organise the event. Being able to come together at the festive period was an excellent idea as it could alleviate the struggle with social isolation and proved to be a huge success with our members. We are hopefully going to be able to plan a similar event yearly for our social group, subject to funding and resources.

 

After carrying out a questionnaire among members we received very positive feedback from the service users who are enjoying and benefiting from regular attendance to the social activities group, who have found the social contact and friendship very beneficial in recent times. One member said, “Being able to attend the group is very helpful. ” When asked what they liked about the group, one member replied, “The chance to speak to people, opportunity to do different things, and lots of laughter.”

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

The group is fulfilling a need to provide valuable contact and support to people who for health or mobility reasons may be socially excluded. This is illustrated in a written response by a member, who said “I always feel like I’ve been listened to and feel like I’m valued.”

 

“Coming along to a relaxed, safe and inclusive space to enjoy a variety of activities and learning opportunities with like-minded individuals and giving them a routine and something weekly to look forward to”

 

However, it was clear that transport and accessibility were still clear barriers to members engaging with the groups when we returned to face-to-face meetings. We were able to recruit a volunteer driver and cover their expenses in order to make the social group more accessible for those who cannot travel in easily. This allows at least 8 members to benefit from transport enabling them to attend regularly in person. We also have a list of additional people who are interested in joining, who would struggle with transportation, and ideally, we would potentially benefit from another volunteer driver. This would help with access for more people to attend the group.

 

The funding received from the Robertsons Trust has been used to meet the salary in full of a part time social activities co-ordinator position, who organises the group and its activities, maintains contact with and recruits new members. This funding ended July 2024 but had been replaced with a successful National Lottery Fund which covered the employment costs last year but this was also due to end in 2025. However a separate successful National Lottery application has now been secured for the next 3 years from 2025 onwards.

 

We will continue exploring potential new activities with the group, in order to ensure all members are actively involved, and will be seeking to identify further funding options to extend the existence of the project in future.

 

The past couple of years have been very difficult for people with disabilities and long-term health conditions, who have experienced added stress and anxiety during lockdown, and we have adapted the delivery of services to alleviate this and contribute to their improved general health and wellbeing. We now hope to continue this work by restoring a more comprehensive range of activities and services in future through various funding opportunities.

 

AAD Gaming

Unfortunately due to lack of facilitator and reduction in attendee numbers and some issues within the group itself this project has ceased at present. We are looking at opportunity to revive this in the future.

Financial review
Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustee consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

 

As at the 31 March 205 there are unrestricted funds of £25,123 which are available to spend at year end.

ABERDEEN ACTION ON DISABILITY LIMITED
TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
Principal funding sources

We received a grant of £3,000 from Aberdeen Communities Mental Health and Well Being Fund via ACVO. This was to be used to meet the expenses of a volunteer driver or accessible taxis, pay for materials for activities, tutors and refreshment costs.

 

 

We have also secured National Lottery funding for going forward.

 

Aberdeen Action on Disability acknowledges funding from the following sources:

 

Major risks

The Trustee have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The Trustee, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

L Mellis
R Fowler
M Junner
M Prout
(Resigned 30 April 2025)
A Gaskell
Mr S Flett
(Resigned 10 June 2025)
L McCann
(Appointed 11 February 2025)
I Learmonth
(Appointed 11 February 2025)

The Trustees report was approved by the Board of Trustee.

M Prout
Trustee
4 December 2025
ABERDEEN ACTION ON DISABILITY LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEE OF ABERDEEN ACTION ON DISABILITY LIMITED
- 6 -

I report on the financial statements of the Charity for the year ended 31 March 2025, which are set out on pages 7 to 16.

Respective responsibilities of Trustee and examiner

The Charity’s Trustee, who are also the directors of Aberdeen Action on Disability Limited for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustee consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from 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 financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Wilma A Sim FCCA (non-practicing)
Thyme Accounting & Tax Ltd
36 Angusfield Avenue
Aberdeen
AB15 6AQ
Dated: 4 December 2025
ABERDEEN ACTION ON DISABILITY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
20,473
44,318
64,791
26,703
63,778
90,481
Charitable activities
4
1,731
-
1,731
-
-
-
Other income
5
1,534
-
1,534
248
-
248
Total income
23,738
44,318
68,056
26,951
63,778
90,729
Expenditure on:
Charitable activities
6
-
49,149
49,149
9,438
41,311
50,749
Total expenditure
-
49,149
49,149
9,438
41,311
50,749
Net income/(expenditure)
23,738
(4,831)
18,907
17,513
22,467
39,980
Transfers between funds
1,618
(1,618)
-
-
-
-
Net movement in funds
25,356
(6,449)
18,907
17,513
22,467
39,980
Reconciliation of funds:
Fund balances at 1 April 2024
29,183
31,572
60,755
11,670
9,105
20,775
Fund balances at 31 March 2025
54,539
25,123
79,662
29,183
31,572
60,755

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ABERDEEN ACTION ON DISABILITY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
91
212
Current assets
Cash at bank and in hand
82,713
61,555
Creditors: amounts falling due within one year
12
(3,142)
(1,012)
Net current assets
79,571
60,543
Total assets less current liabilities
79,662
60,755
The funds of the Charity
Restricted income funds
13
25,123
31,572
Unrestricted funds
14
54,539
29,183
79,662
60,755

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustee on 4 December 2025
R Fowler
Trustee
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
1
Accounting policies
Charity information

Aberdeen Action on Disability Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Unit G&H, Kettock Lodge, Campus 2, 2 Balgownie Drive, Bridge of Don, AB22 8GU, Aberdeen.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: 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)". The Charity is a Public Benefit Entity as defined by FRS 102.

 

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustee have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustee continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustee in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustee are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
20,221
-
20,221
14,933
-
14,933
Grants
252
44,318
44,570
11,770
63,778
75,548
20,473
44,318
64,791
26,703
63,778
90,481
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Membership dues
111
-
Event income
1,620
-
1,731
-
5
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
1,534
248
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
6
Expenditure on charitable activities
2025
2024
£
£
Direct costs
Staff costs
14,542
21,156
Depreciation and impairment
122
122
Insurance
5,435
1,358
Light & heat
10,074
4,603
Telephone
2,878
1,496
Postage & stationery
4,791
2,020
Sundries
1,885
2,900
Subscriptions
25
686
Bank Charges
144
100
Professional fees
5,161
11,002
Volunteer expenses
-
718
Project costs
-
2,543
Travel
1,885
1,031
Enter ac916 in database
1,119
-
48,061
49,735
Share of support and governance costs (see note 7)
Governance
1,088
1,014
49,149
50,749
Analysis by fund
Unrestricted funds
-
9,438
Restricted funds
49,149
41,311
49,149
50,749
7
Support costs allocated to activities
2025
2024
£
£
Governance costs
1,088
1,014
8
Trustee
None of the Trustee (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Administrative
2
2
Employment costs
2025
2024
£
£
Wages and salaries
14,542
21,156
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11
Tangible fixed assets
Computers
£
Cost
At 1 April 2024
5,914
At 31 March 2025
5,914
Depreciation and impairment
At 1 April 2024
5,701
Depreciation charged in the year
122
At 31 March 2025
5,823
Carrying amount
At 31 March 2025
91
At 31 March 2024
212
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
12
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
138
166
Trade creditors
2,156
-
Accruals and deferred income
848
846
3,142
1,012
13
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
NHS Grampian Fund
3,197
-
(3,197)
-
-
National Lottery SKS Fund
4,326
29,318
(32,026)
(1,618)
-
NHS Grampian Community Fund
4,707
-
(3,601)
-
1,106
Peoples Trust Fund
213
-
(122)
-
91
ACCO Mental Health & Wellbeing Fund
3,766
3,000
-
-
6,766
Robertson Trust
15,363
12,000
(10,203)
-
17,160
31,572
44,318
(49,149)
(1,618)
25,123
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
NHS Grampian Fund
4,641
-
(1,444)
-
3,197
National Lottery Community Fund
-
28,882
(28,882)
-
-
National Lottery SKS Fund
-
14,160
(9,834)
-
4,326
NHS Grampian Community Fund
-
5,736
(1,029)
-
4,707
Peoples Trust Fund
335
-
(122)
-
213
ACCO Mental Health & Wellbeing Fund
766
3,000
-
-
3,766
Robertson Trust
3,363
12,000
-
-
15,363
9,105
63,778
(41,311)
-
31,572
ABERDEEN ACTION ON DISABILITY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
14
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
29,183
23,738
-
1,618
54,539
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
11,670
26,951
(9,438)
-
29,183
15
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
-
91
91
Current assets/(liabilities)
54,539
25,032
79,571
54,539
25,123
79,662
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
-
212
212
Current assets/(liabilities)
29,183
31,360
60,543
29,183
31,572
60,755
16
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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