THE LEAGUE OF HOSPITAL FRIENDS
- INVERCLYDE
ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Scottish Chaiity No. SC001318

page 1
THE LEAGUE OF HOSp￿AL 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 Tn￿eeS submtt their Report and Financial Statements for the year ended 30 Septern￿r 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 AcTIV￿lEs
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 rese￿eS 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 re￿IveS immediate credrts for both cash aThJ credrt card transactions. Thè level of
trading receipts in the year have been nOtF￿ablY 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 sept￿nbfrr 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 HeM￿Y
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 Sept￿ber 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 ne￿SSary 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 F￿ncipleS 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 Inde￿rKIent Examiner and a resolution to re-ap￿1nt 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 Fo￿ard
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 CredIt￿S
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 u￿ler 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
comfortafr￿Y maintsined and r￿nfOr￿ 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
re￿1Vable, 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 ex￿nd[ture. All Costs have LEen directly attributed to
one of the fvnctior￿l ¢atyries or resources exFended in the Statement of Financial
Activities.
n Stock
Stock is valued at the low8r of G051 and net realisa￿e 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 Y￿11 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
Memte￿hiP SUbs￿pti￿s
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[F￿￿tion Taxes Act 2010 or s256 of the Taxalion of
charge8￿e Gains Act 1992 to the extent these are apF4ied to its charita￿e 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
con￿rnIng 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