THE LEAGUE OF HOSPITAL FRIENDS - INVERCLYDE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Scottish Chaiity No. SC001318
page 1 THE LEAGUE OF HOSpAL FRIENDS- INVERCLYDE Year ended 30 September 2025 GENERAL INFORMATION TRUSTEES Peter Hempsey Isobel Robinson Jennrfer Boag Anne Toma Mary McKntght Gordon Amiour Margaret Lyons Hilary MacKenzie Mithelle Liddell Lynnette RoL%8rtson Lilias Fry PRINCIPAL OFFICE Inverdyde Royal Hospital Inverkip Road Greenock PA16 OXN INDEPENDENT EKAMINER Craig LiThJsay Welsh Walker Limrted Chartered Accountants 179A Da]rymp Street Greenock PA15 1BX BANKERS Bank of Scotland plc 64166 West Blac*hall Street Green¢xk PA15 1XG SCOTnsH CHARITY NUMBER SC001318
page 2 THE LEAGUE OF HOSPITAL FRIENDS - INVERCLYDE Year ended 30 September 2025 Trustees Annual Report and Accounts for the year ended 30 September 2025 The TneeS submtt their Report and Financial Statements for the year ended 30 Septernr 2025. The financial statements are prepared in accordan with the aeLounting policies sèt out on page 9 and cornply wrth the Chartties and Trustee Investment (Scotlandl Aca 2005. the Charities Accounls (Scotland) Regulations 2006 (as amended) aThd the Statement of Recommended Practio: A¢wunting and Reporting by Charities (effective January 2019). OUR PURPOSES AND AcTIVlEs The objectives of The League of Hospital Frierids- Invercwe are to encourage an interest in the well being of pab'entslstaff in hospttals in Inverdyde managed by NHS Greater Glasgow and Clyde. ACHIEVEMENTS AND PERFORMANCE Summary of the main achievements during the year The overall result is a Surplus of £28,623 compared to a surplus of £28,072 in 2024. This res is after we We ab to spend £137,948 (2024 - £123,2) on patients and communty amenities. FINANCIAL REVIEW Reserves policy and going concern It is the policy of the chality to maintain unrestricted fvThJs. which are the free reseeS of the charity, al a level not less than three m(x)ths unrestricted extEndrture and also to enable the Charity lo react lo a need at short noti without having to wait to raise additional funds. This also ensures SLfficient funds to cover management, administration and support costs, and forth2 disbursement for patient amenities at short r1)ti. The Charity isfortunateto enjoy strong cashfkw because tttrades svith only few int8nuptions throughout the entire year and reIveS immediate credrts for both cash aThJ credrt card transactions. Thè level of trading receipts in the year have been nOtFablY htgher than the previous year. The Charity understands that it has to meet the need of more tsgger bids from hospf(al departments while ensuring sufficient furKls are retained to meet the Tea Barfs ongoing regular day to day expenditure. This has enabled the Charity to CO wmfortably ryth the bids at a htgher level than had been the case pre-¢ovid.
page 3 THE LEAGUE OF HosprrAL FRIENDS- INVERCLYDE Year ended 30 septnbfrr 2025 Trustees Annual Report and Accounts for the year ended 30 Septsmber 2025 (confd) REFERENCE AND ADMINISTRATNE DEfAILS Charity number. SC001318 Registered Office". 66 Octavia Terra, GreenocK PA16 7PY Our Athiisors IndeperKlent Examiners.. Craig Lindsay, Welsh Walker Limited. 179A Dalrympl8 Street, Greenock, PA15 1BX Bank of Scotland plG, 6448 West BlaL*hall Street, Greenoth, PA15 1XG Bankers.. Trustees - The trustees and officers seNing duriro the year arKI Sin the year end were as follows - Chairperson Treasurer Secretary Secretary IRH Tea Bar Convener Membership Conven&r Transport Convener Executive Committee Member Executive Committe6 Member Executive Committee Member Executive Committee Member Executive Commtttee Member Executive Committee Member Executive Committ& Member Peter HeMY Gordon Nrniour Ann Knox (resuned 5 April 2025) Jennifer Boag (apwinted 12 May 2026) Mary McKnight Hilary McKenz Margaret Lyon Isobel Robinson Ila Rokrtson {resNJned 30 June 2025) michel Liddell Lynnette Robertson Lilias Fry Fiona HeThJerson (reswned 12 May 2026> Anne Toma (appointed 7 May 2025) STRUCTURE, GOVERNANCE AND MANAGEMENr Constitutlon and objects The League of Hospf(al Fiiends- Inverdyde is a reccgnised Scottish Charity which is govemed by a Constittrtion. Methods of recrultlng and appointing rthv trustees Trustees are appointed from within the local communty and are usually identrfied by existing Trustees as Ing individuals who are intetESted in the aims ofthe League of Hosprtal Friends and can contribute to meeting these aims. Details of any outstde party who can appoint trustees No OLtside parttes can appoint Trustees. Related partles and ctroperatlon wlth other organlsations The charity receives a grant from Inverdyde Council of 50% of the cost of transp)rtation of patients to hospf(al, one of the other prqects of Ihe tharity.
THE LEAGUE OF HosprrAL FRIENDS- INVERCLYDE Year ended 30 Septsmber 2025 page 4 Trustees Annual Report and Accounts for the year endod 30 Septber 2025 Iconvd) Plans for future penods The Trustees recognise the need to ensure that the prios charged to Tea Bar Customers are constantly monitored to ensure that increased costs from suppliers a passed on. Going forward there is a real need to maintain a heathy margin to enable bids to continue to be funded. A150 given the reduction in some seNic&s and clinics provKled at Inverclyde Royal Hospital in recent years the Trustees consider that the T8a Bar has probably reached its maximum capacity in temis of generating inGome. As a result the Trustees ¢ontinue to focus attention on generating higher levels of donations as well as having other fundraising activities to enable the Charity to meet the continuing level of increased bids being submitted by Inverclyde Royal Hosprtal wards and departments. Payments mado to Trustees The Chartty r8imbursed expenses to one Trustees duriry ts year. totslling: 2025 2024 £1,271 £ Risk Management The Trustees have examined the major strategic, business and operational risks which the thartty faces and confimi that systems have been established so that the neSSary steps can be taken to lessen these risks. TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMEKrs The trustees are responsible for prepariro the TNstees Annual Report and thè financial statements in accordance with applicable law and United Kingdom Accountiro Standards {United lQngdom Generally Accepted Accounting Practi). In prepariro the financial statements, tnJstees arg required to.. Selert suitable accounting p)licies aThJ appty them Gonsistenty; Observe the methcKls and FncipleS of the Chaiitses SORP. Make judgements and 8stimates that are reasonable and rKudenL' State whether applicable accounttng standards have been followed, Subject to any material departures disdos&J and explained in the financial statements. and Prepare the financtal statements on the going concem basks unless it is inappropriale to presume that the charity wtll continue in opefation. The Trustees are responsible f(K keeping proper accounting records which dtsclose wff(h reasonable accuracy at any time the financial position of th& Charity and which enab them to ensure that the financial statements comply wtth the Charities Trustee Investment {ScotlarKI) Act 2005 and the Charities Accounts (Scotland) Regulations 2CX16 (as amended). They are also responsible for safeguarding the assets of the chartty arKI for the wevention arKI detection of fraud and rjther irregularities.
THE LEAGUE OF HosprrAL FRIENDS - INVERCLYDE Year ended 30 September 2025 Trustees Annual Report and Accounts for thè year ended 30 September 2025 {conVd) Statsment as to dlsclosure to our independent examinera In so far trustees are aware at the time of approving the trustees. annual report: there is no rebvant information. being information needed by the independent examiner In conn&ction with preparing their rewrL ofvthich the irKlependent examiner is unaware, and the trustees, having made erNuiries of their fellow trustees and the independent examiner that they ought to have irKJiwdualty taken, have each taken steps that helshe is obliged to take as a trust66 in order to make themsetves aware of any r&vant infomiation and to establish that the independent examiner is aware of the informats'on. INDEPENDENT EXAMINER The Trustees are recommending that Cratg Lir¥Jsay, of VkL8h Walker Ltd, Chartered Accountants, continues as InderKIent Examiner and a resolution to re-ap1nt him and authorising the Trustees to fix Welsh Walk8rfs remuneration will be wt3po at the Meeting of the Trustees. Approved on ERhalf of the Trustees on 20 May 2026. Peter H Chai on
page 6 THE LEAGUE OF HOSPITAL FRIENDS - INVERCLYDE STATEMENT OF FINANCIAL ACTivrriES for the year ended 30 September 2025 Total Funds 2026 Totsl Funds 2024 Funds 2025 Incoming Resources Incomlng Resources from: Donations & Subsoiptions Fundraising Income Grants - Transport Totsl InGoming Resources I1.1 389,280 514 11,621 389,280 514 9,999 360,678 401,415 401.415 371,267 Expendtture on.. Raising Funds Chsritable Activities Management and Administration Costs Total Resources Expended 228,471 138,948 226,471 138,948 212.928 123,202 7,C65 372,792 372 792 Net Movement In Funds 28,623 28,623 28,072 Reconclllatlon of Funds: Total Funds Brought Foard Total Funds Carrled Forward 133738 105,666 162 381 133,738 The Statement of Financial Activities indude5 all gains and losses in the year. All incoming resources and resources expended derive from conttnuing ath"vJts'es. All funds in 2024 were unrestricled in nature.
page 7 THE LEAGUE OF HosprrAL FRIENDS- INVERCLYDE CASH FLOW STATEMEKr As at 30 Sept8rnb8r 2025 Total Funds 2025 Total Funds 2024 Reconciliation of Opernting Surplus to Nèt Cash Inflow Operating Activities Opérating Surplus 28,623 28,072 Adjustments for. (Increase) l Decrease in St¢xk (Increase) l Decrease in Debtors Increase l (Decrease) in CredItS Nèt Cash Inflow from Operating AclivttEs {350 ) {200 > 2,119 -{850 > 2,169 Change In cash and cash equlval&nts in the year 30,192 29,391 Opening Cash Funds Closing Cash FuTrJs 150,083 120,692 180,275 150083
THE LEAGUE OF HOSPITAL FRIENDS- INVERCLYDE page 8 BALANCE SHEEr as at 30 September 2026 2025 2024 CURRENT ASSETS Stock Tea Bar 950 600 Debtors Transport Debt Debtor- card payments 2,131 1,617 3,746 Bank Main Account Tea BarAccount Cash Float 3,546 20.828 159.247 2CQ 90,946 58,862 275 180.275 150,083 Total Current Assets 184,971 154,229 LIABILITIES Creditors: amounts falling due within one yèar VAT Liability Accruals 3,634 18.976 3,130 17,361 20,491 ) Total assets less current liabilitss 162,361 133,738 The funds of the charlty: Unrestricted Income FuTrJs At 1 O¢toter Surplu8 for year Total Charity Funds 133,738 28,623 105,666 28,072 162.361 133,738 ved by the Executive Committee on 20 May 2026 and stgned on their tEhalf by- (U DON ARMOUR PETER ChairFers MPS surer
THE LEAGUE OF HOSPITAL FRIENDS - INVERCLYDE Year ended 30 Septemb9r 2025 Notss to the Accounts ACCOUNTING POLICIES a) Basis of a¢countlng The Financial Statements have been wepared u[r the historical cost convention and in accordano with the Statement of Recommended Practi. Accounting and Reporting by Charities {revised 2015) and the Finanoal Reporting Standard applicable in the UK and Republic of Ireland {FRS102) the Charities and Trustee Investment {ScDtland) AGt 2005 and the Charities Accounts (Scodand) Regulations 2006 {as amended). Thè Charty meets the definition of a public benefft entsty uler FRS102. b) Preparafjon of the accounts on a going concern basis The trustees have reviewed the F*)siti"on and consider the charity to be a going concem. The increased tumover for the year of £389,280 is at a level the trustees beli8ve can be comfortafrY maintsined and rnfOr the VIEW of Ihe trustees that the going con¢em prinrAple appli6S. c) Income Donations and similar incoming resources Donats'ons and similar incoming resouros are irKluded in the year in which they are re1Vable, which is when tharity becomes entitled to the resource. Sales Sales are induded gross of Value Added Tax NAT). Considerably less than 50% attract VAT which is calculated by the eledmniG till and the amount of OLrtPLrt VAT 1$ included as an expense. Donated Services In accordance with Charitie5 SORP (FRS102), tre general volunteer time is not recognised as income. dl Fund accountlng Unre8trirAed funds comprise those funds which the Committ8e are free to usè in accordance with the charitable oty'e¢tives. e) Rèsources expended All experKlrture is included on an 8Gcruals basis and is recognised when there is a legal trr constructive obligation to pay for the exnd[ture. All Costs have LEen directly attributed to one of the fvnctiorl ¢atyries or resources exFended in the Statement of Financial Activities. n Stock Stock is valued at the low8r of G051 and net realisae value. g) Cash at bank and in hand Cash at bank and in hand indudes cash and Sh term highly liquid investmentswith a short maturity of three months or less from the date of acquisition or opening of Ihe deposrf( or similar account
page 10 THE LEAGUE OF HOSPITAL FRIENDS- INVERCLYDE Year ended 30 September 2025 Notes to the Accounts (convd) h) Credltors and provisions Creditots arvj provisions are re¢ognised Ntherethe charity has a present obligation resulting from a past event that Y11 probably result in the transfer of ndS to a third paty and the amount due to settle the obligation can k measured or estimated reliably. Creditors and provisions are r8cognised at their settlement amount after allowng for any trade discount due. i) VAT The Accounts are swepared on a VAT inclusive basis with the payments due to HMRC being shown as an eynse in the Statemert of Financ2al ActNities. DONATIONS & SUBSCRIP.TIONS 2025 2024 Donations & Collections MemtehiP SUbsptis 11,241 9,843 11,621 I funds are unreslticted FUNDRAISING INCOME Tea Bar 389 280 360,678 389,280 360 678 All fijnds are unrestricted COST OF RAISING FUNDS Tea Bar Purthases Value Added Tax Miscellaneous Expenses 213,010 13.479 18 ) 226 471 199,641 12,267 1,020 212,928 I funds are unrestricted
page 11 THE LEAGUE OF HOSPITAL FRJENDS- INVERCLYDE Year endad 30 September 2025 Notes to th8 Accounts (convd) CHARrrABLE ACTivrriES 2025 2024 Patient & Commun'ty Amentttes Transport Oonations 136,999 121,903 1,099 200 1,000 138,948 123,202 All ftjnds are unrestricted MANAGEMENT AND ADMINISTRATION COSTS Annual Fees & Subscrirthns Independerrt Examiner Fee Card Fees Insuran 815 1,810 4,114 326 1,996 4,493 All funds are unrestricted TAXATION As a Chaiity, The League of Hospital FrErTds - Inverdydo ts exempt from tax on income and gains Palling within section 1177 of the Co[Ftion Taxes Act 2010 or s256 of the Taxalion of charge8e Gains Act 1992 to the extent these are apF4ied to its charitae objects. No tax charges have arisen in the Charity. NOTES TO THE CASH FLOW STATEMENT- NEf CASH FUNDS 2025 2024 Main Account Tea Bar Cash Float 20,828 159,247 200 90,946 58,862 275 150083 ANALYSIS OF FUNDS BETWEEN RESERVES All the funds of the charity are unrestTi(*ed. 10. FII4ANCIAL COMMtrMENTS At 30 September 2025 the Trustee5 in recojnition of the continuing increase of the levels of business had committed to a ynd of £S3,674 for equipment as requested by departments operating WEthin Inverdyde Royal Hospital.
page 12 WELSH WALKER 179A Dalrymple Street Greenock PA15 1BX Tel. 01475 722233 Chartered Accountants INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LEAGUE OF HOSPITAL FRIENDS- INVERCLYDE I report on the accounts of the charity for the year ended 30 September 2025, which are set out on pages6to11. Respective responsibilities of trustees and examiner The charity's Trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006 las amended). The charity's trustees consider that the audit requirement of Regulation 1011) {al to Icl of the Accounts Regulations does not apply. It is my responsibilrty to examine the accounts as required under section 44{1)Ic) of the Act and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance wrth Regulation 11 of the Charities Accounts (Scolland) Regulations las amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures In the accounts, and seeks explanations from the trustees conrnIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt, and consequently I do nol express an audit opinion on the view given by the accounts. Independent examiner's 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 accordance with Section 441111al 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 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. Craig Lindsay Chartered Accountant Welsh Walker Limited 179A Dalrymple Street GREENOCK PA15 1BX 20 May 2026
page 13 THE LEAGUE OF HospifAL FRIENDS - INVERCLYDE DETAILED INCOME AND EXPENDITURE ACCOUNT for the year ended 30 September 2025 2025 2024 INCOME Donations & Collecttons M6rnLpls Subscript(ons Tea-Bar Sales Transport Grarrt 11,241 380 389,280 514 $,843 156 360,678 5gO 371267 EXPENDITURE Tea-Bar Purchases H.M. Customs & Excise Miscellaneous Expenses Annual Fee and Subscripb'on Independent Examiner Fee Insurance Bank Charges 213,010 13,479 (18 ) 199,641 12,267 1,020 815 1,810 326 4,493 233 844 219993 SURPLUS FOR YEAR 167,571 151,274 AP[priated as follows- Spent on Patient & Communty Amenf(ies Spent on Transport Donatior 136,999 121,903 1,099 2) 1,CK)O TRANSFERRED TO I (FROM) RESERVES