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Company registration number: SC562572
Charity registration number: SCO52065
Celebrate Aberdeen Ltd
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Axiom Business Consultancy Limited
Chartered Certified Accountants
Montgoldrum Farm
Arbuthnott
Laurencekirk
Aberdeenshire
AB30 1LS
Contents
Page
Reference and Administrative Details 1
Trustees' Report 2—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—9
Page 1
Reference and Administrative Details
Trustees
H Barr
S J Crighton
A Critten
E Findlay (appointed 05/06/2025)
M S Mackenzie
S E Ritchie
J W Slater
Charity Number SCO52065
Company Number SC562572
Registered Office Amicable House, 252 Union Street
Aberdeen
AB10 1TN
Independent Examiner Christopher Andrew Doan FCCA
Axiom Business Consultancy Limited
Chartered Certified Accountants
Montgoldrum Farm
Arbuthnott
Laurencekirk
Aberdeenshire
AB30 1LS
Page 1
Page 2
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
Celebrate Aberdeen Ltd comprises a group of volunteers who have come together to shine a light on the city’s third sector and voluntary organisations.
The first Celebrate Aberdeen event took place in 2011 and featured a third sector foot parade made up of more than 3,500 representatives from a wide range of charities, social enterprises, and voluntary groups from across the city.
The ‘Celebrate Aberdeen Awards’ were born in 2018, an awards ceremony to spotlight Aberdeen and Aberdeenshire’s third sector once more, this time rewarding the hardest working and best organisations with an award to be proud of.
Today, the mission for Celebrate Aberdeen is to act as a catalyst for the private sector to support and promote Aberdeen's charities and other third sector organisations, and to promote a sense of pride in their achievements.
Annually, Celebrate Aberdeen organises a parade of Aberdeen's charitable and community NGOs along the city’s Union Street in an act of celebration of their efforts.
Celebrate Aberdeen brings together the city’s third sector for an annual awards dinner, where a range of awards are given out for the likes of 'Large Charity of the Year', 'Small Charity of the Year' 'Volunteer of the Year' and 'Event of the Year'.
Overall, the mission of Celebrate Aberdeen is to raise the profile of Aberdeen's third sector and give the people who work and volunteer within it the recognition they deserve.
Achievements and Performance
Main Achievements
Celebrate Aberdeen Parade 2025
The highly popular ‘Celebrate Aberdeen Parade’, took place on Saturday 23 August 2025.
In 2025, the parade followed a path, moving beyond Union Street along Union Terrace, down School Hill and into Broad Street, creating an extended route of celebration through the city centre.
More than 3,500 people representing over 100 organisations took part in the parade. Thousands more turned out to watch and show their support. Alongside third sector organisations, the parade also included cultural groups, youth organisations, sports clubs, and music, dance and entertainment groups.
The parade continues to be a firm favourite with volunteers and organisations across the Northeast, providing an opportunity to come together, recognise their own efforts and celebrate the work of others.
Celebrate Aberdeen Awards 2025
The 2025 Celebrate Aberdeen Awards were held on Saturday 1 November 2025 at the Chester Hotel. In 2025, the event welcomed a full house, with finalists, sponsors, guests and judges coming together for an evening that shone a spotlight on the individuals and organisations making a difference across the region.
Twenty-four finalists were recognised across eight award categories. Thanks to the generosity of event sponsors, all finalists and their guests were able to attend free of charge, ensuring the event remained accessible and that cost was not a barrier to participation.
Celebrate Aberdeen volunteers also presented founder Morven MacKenzie with a Lifetime Achievement Award in recognition of her leadership and vision.
Neither the parade nor the awards evening would be possible without the continued support of the local authority and business community.
Principal sponsors for 2025 included CNR International and CNOOC International, alongside longstanding supporters, Aberdeen City Council, Aberdeen Inspired, Cala Homes North and Hampton. Harbour Energy and Dax Group also returned as sponsors.
Barry Duncan, Managing Director and VP Finance at CNR International (UK) Limited, said:
'We have supported Celebrate Aberdeen since its inception and are proud to continue backing the awards. The third sector does a fantastic job and this gives it well-deserved recognition for the contribution it makes to our communities.'
...CONTINUED
Page 2
Page 3
Main Achievements - continued
Mark Berry, Business Services Manager for CNOOC International, said:
'The third sector sits at the heart of local communities across the North-east and plays a vital role in providing much needed help and support to thousands of people. As a long-term supporter of both the awards and the Celebrate Aberdeen parade, we are thrilled to be partnering with Celebrate Aberdeen once again to recognise and celebrate that contribution.'
Financial Review
Financial Position
Celebrate Aberdeen accounts have been prepared for the 12-month period to 31 st December 2025.
The annual accounts have been prepared in accordance with the methods and principles of the Accounting and Reporting by Charities Statement of Recommended Practice (SORP)
The charity reported a surplus for the year of £2,374
A surplus was generated in 2025 due to increased donations and a small decrease in the cost of the charity events.
Celebrate Aberdeen were able to hold the two annual events of the street parade and the awards dinner again in 2025 due to generous continued financial support from local business and community partners.
The funds in the bank at 31 st December 2025 were £11,720
Celebrate Aberdeen continues to operate wholly by a group of unpaid trustees and volunteers and the charity relies on business and community support to enable these events to go ahead.
Celebrate Aberdeen is hopeful that the local business community will continue to provide sponsorship into 2026 and beyond to be able to continue to deliver valuable celebratory events for the charitable and third sector groups across the North-east of Scotland.
Structure, Governance and Management
Governing Document
As a company limited by guarantee, Celebrate Aberdeen Ltd has legal status and is governed by the organisation’s constitution.
Celebrate Aberdeen appoint a group of trustees each year who have overall control and management of the charity. They are responsible for the charity's governance and strategy, and for making sure that the charity is administered effectively.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
H Barr
Trustee
23/09/2026
Page 3
Page 4
Independent Examiner's Report to the Trustees of Celebrate Aberdeen Ltd
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees 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 accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks 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 accounts.
Independent Examiner's Statement
Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
       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 accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
    • to prepare accounts which accord with the accounting records and comply with Regulation 8 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.
Christopher Andrew Doan FCCA
23/09/2026
Axiom Business Consultancy Limited
Chartered Certified Accountants
Montgoldrum Farm
Arbuthnott
Laurencekirk
Aberdeenshire
AB30 1LS
Page 4
Page 5
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 44,700 28,952
Other 4 542 -
45,242 28,952
EXPENDITURE ON:
Raising funds 5 (42,868 ) (32,019 )
Charitable activities: 5
NET INCOME/(EXPENDITURE) 2,374 (3,067 )
NET MOVEMENT IN FUNDS 2,374 (3,067 )
RECONCILIATION OF FUNDS:
Total funds brought forward 9,346 12,413
TOTAL FUNDS CARRIED FORWARD 11 11,720 9,346
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Page 6
Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
CURRENT ASSETS
Debtors 9 1,000 -
Cash at bank and in hand 11,720 9,346
12,720 9,346
Creditors: Amounts Falling Due Within One Year 10 (1,000 ) -
NET CURRENT ASSETS (LIABILITIES) 11,720 9,346
TOTAL ASSETS LESS CURRENT LIABILITIES 11,720 9,346
NET ASSETS 11,720 9,346
FUNDS OF THE CHARITY
Unrestricted Funds 11,720 9,346
TOTAL FUNDS 11 11,720 9,346
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
M S Mackenzie
Trustee
23/09/2026
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
Celebrate Aberdeen Ltd is a company limited by guarantee, incorporated in Scotland, registered number SC562572 and registered charity number SCO52065 . The registered office is Amicable House, 252 Union Street, Aberdeen, AB10 1TN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Revenue income represents sponsorship, donations and fundraising income received during the year.
2.3. Resources Expended
Expenditure is accounted for on the accruals basis.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 17,700 452
Member subscriptions and sponsorships 27,000 28,500
44,700 28,952
4. Other Income
2025 2024
Unrestricted funds Unrestricted funds
£ £
Other income 542 -
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Page 8
5. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 6 )
Total
£ £ £
Raising funds 27,776 15,092 42,868
2024
Activities undertaken directly Support costs
(see note 6 )
Total
£ £ £
Raising funds 31,107 912 32,019
6. Support Costs
2025 2024
Raising funds Raising funds
£ £
Premises expenses 13,377 -
General administration 515 912
Governance costs 1,200 -
15,092 912
7. Independent Examiner's Remuneration
2025 2024
£ £
Independent examination of the financial statements 1,200 -
8. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
9. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,000 -
10. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,000 -
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11. Movement in Funds
As at 1 January 2025 Income Expenditure As at 31 December 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 9,346 45,242 (42,868 ) 11,720
Total funds 9,346 45,242 (42,868 ) 11,720
As at 1 January 2024 Income Expenditure As at 31 December 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 12,413 28,952 (32,019 ) 9,346
Total funds 12,413 28,952 (32,019 ) 9,346
12. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
13. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
14. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9