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Lothiansound
Trustees, Report and Accounts
Year ended 31 December 2025
Scottish Charity Number SC002810

Lothiansaund Annual R•port and Accounts 2025 Page 1
Contents (page 1)
Legal and Administrative Infomiation...............................................................
Trustees, Annual Report.....................................................................................
Report of the Independent Examiner to the Lothiansound Trustees .... .........
Independent Examinerfs Statsment...
Receipts and Payments Account.......................................................................
Statement of Balances at 31 December 2025....................................................
Notes to the Accounts for the year ended 31 December 2025..

Lothiansound Annual Report and Accounts 2025 Page 2
Legal and Administrative Infomiation
Constitution
Lothiansound was inaugurated under a Constttution dated and approved on 18 February 1988.
Since then there have been several amendments and the present Constitutton was adopted on
23 April 2022.
Lothiansound is registered with the Office of the Scottish Charity Regulator (OSCR). The Scottish
Charity Number is SC002810.
Trustees
The members of the Executive Committee during the year were".
Peter Bell
Chair
Reelected April 2024
Re£lected April 2025
Re*lected April 2025
Reelected April 2024
i Reelected April 2025
| Elected April 2024
Elspeth Brown
Prue McLaughlin
Andrew Melville
Listener Member
VI￿-Chair {actiry SeGT*ryl
Treasurer
James Power
Member
Jim Sheach
Member (w8v201&2019)
Under paragraph 6 of the Constitution, Trustees are elected at the Annual General Meeting. One
half of the Trustees retire at the Annual General Meeting. Each retiring Trustee is eligible for re-
election. The Trustees have power to Co-opt additional Trustees.
Trustees are recommended on the basis of their desire to assist visually impaired people, or their
willingness to deploy their relevant expertise and abIl￿-e$ in support of Lothiansound activities.
Principal Address
Gillis Centre, 100 Stratheam Road, Edinburgh EH9 1BB
(P. O.Box 28340 Edinburgh EH9 8B W)
Independent Examiner
Duncan Craig, FMAAT CA, 121 Balgreen Road. Edinburgh EH12 5XE
Bankers
Royal Bank of Scotland, 36 St. Andrew Square, Edinburgh EH2 2AD

Lothian¥ound Annual Report and Accourts 2025 Page 3
Trustees. Annual Report
The Executive Committee present their Report together wtih the financial ststements of the charity
for the year ended 31 st December 2025. The legal and administratpie information, as set out on page
2, fomis part of this report.
Charity's Objects
Lothiansound is established for charrtable purposes only and specifically to relieve the blind or
partially sighled and those labouring under temporary or permanent incapacty or disability which
makes reading a strain, through the provision of news and infomiation.
At the present time. the entirely free service is made available primarily on Retumable Memory Stick
(whilst, to a very limited extent, on non-returnabl&CD) within a Retumable Wallet. The great majority
of Listener5 are resident in Edinburgh and the Lothians. Most new Listeners are referred via the
Patient Support Service, now provided by Visibility S¢otland andlor Sight Scotland (previously via
ECLO services by RNIB). or by existing Listeners and Volunteers. Others respond to posters and
leaflets ¢irculaled to libraries and eye hospFtals. Some family members find Lothiansound on the
internet or Facebook. There are occasional requests from social organisations for infomial
presentations on our work, giving an opportunity to spread leaflets and receive one-off donations. The
weekly edition is also uploaded for internet access. enabled by Talking News Federation, offering
listening by TNF Webplayer (within our own website) or via Amazon Alexa (whether by Alexa home
smartspeaker, or Alexa app on smartphone). In the Summer of 2025, British Wireless for the Blind,
who had developed the internet access routes to talking newspapers in the UK, withdrew their own
dedicated phone app. but successfully handed the support and management of their Alexa skills to
TNF., all achieved efficiently in a short timeframe.
Organisation
The charity is administered by an Executive Committee of Trustees. Elections for places on the
Committee and the offices of Chair, Vice-chair, Secretary and Treasurer are held at the AGM. The
Executive Committee currently meets six times a year.
Review of Activities
January 2025 brought us to the second anniversary of using the recording studios at Red Dot Radio
(hospital radio at Western General Hospital) on Mondays. This has continued, with reasonable
harmony, and at no cost to Lothiansound, due to the smooth liaison and constant monitoring by our
Sound Engineer￿rU$tee Jim Sheach, due to his own skills and invO￿eMent with Red Dot, which in
itself keeps us up to date with the Studio's own activities and plans.
Administration, Copying and general weekly thyihms at the Gillis Centre in Stratheam Road continue
in a smooth way, and in good relationship with landlords. Instead of the traditional once-a-year review
of unexplained inactivty among some Listeners. the Admins have looked at spreadsheets more
frequently during the year, enabling discreet enquiries about long gaps, where explanations have
enabled action in some cases. but a theoretical .90 Active Listeners. can tum out to be onty 704 per
week on a regular basis. Aulumn 2025 brought a major problem with Royal Mail's exceedingly short-
notice closure of our very handy nearby Delivery Offi￿. causing considerable consternation with its
implications. Resolved after some eleventh-hour stress (more ofthis in Chairfs Report). As the year
drew to a close. the Wednesday teams looked forward to the oft-discussed and long-anticipated
arrival and installation of a completely new Listener Database (effected over the festive break 2025-
26)

Lothlansound Annual Report and Accounts 2025 Page 4
Donations and Fundraising
Donations showed a fall over last year, despite some generous dOnat￿n$. However, a very generous
donation of £1.000 was received from the Order of St. Lazaws, as a Corporate Donation.
Transcription work continued in the now-small way. with one client's modest commissions.
Financial Results The deficit decreased from £1,995 to £1,497
The Statement of Balances shows that Lothian50und has unre5triGted reserves of£22,288 and remains in
a sound financial posrtion wilh its assets held on deposit with banks.
Investment Policy
The Trustees, policy is to invest surplus liquid funds in short-temi deposits which can be accessed
quickly.
Rlsk Management
The Trustees have assessed the major risks to which the charity is exposed, in particular those
relating to the assets and finances of the charity, and are satisfEd that internal controls are in place
to mitigate our exposure to major risks.
Reserves Policy
The Trustees annualty monitor the level of reserves and consider the current level of reserves is not
excessive. The unrestricted reserves at the year*nd were £22,288 A relatively high level of reserves
is required. As can be seen from the results of the last few years none of the charty's income is
guaranteed and can fluctuate from year to year. We use equipment any of which may require to be
replaced at short notice.
Statement of Trustees, Responsibilities
The members of the Executive Committee must prepare financial statements which give sufficient
detail to enable an appreciation of the transactions of Lothiansound during the financial year. They
are also responsible for keeping proper accounting records which rellect the financial FK)Sition of
Lothiansound. This must be done to ensure that the financial statements comply WFlh the Charities and
Trustee Investment (Scotland) Act 2CKI5 and the ChariiEs Accounts (ScotLqnd) Regulations 201M. They
are also responsible for safeguarding the assets of Lothiansound and must take reasonable steps to
prevent andlor detect fra￿ or other irregularibes.
Peter Bell, Chair
Date:

Lothlansound Annual Report and Accounts 2025 Page 5
Report of the Independent Examiner to the Lothiansound Trustees
I report on the accounls of the charity for the year ended 31 December 2025 which are set out
on pages 6 to 9.
Respective Responsibilities of Trustees and Examiner
The charity's Trustees are responsible for the preparation of the accounts in accordan￿ wrth the
terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006. The charrty's Trustees consider that the audit requirement of
Regulation 10(1) {d} of the 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 rny attention.
Basis of Independent Examinerfs Ststement
My examination is carried out in accordance wtth 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 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 for an audrt. and consequentty I do not express an audit opinion
on the accounts.
Independent Examinerfs Ststement
In the course of my examination, no matter has come to my attention".
1. 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, and
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met. or
2. to which, in my opinion. attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Independent Examiner
Duncan Craig FMAAT CA
121 Balgreen Road, Edinburgh EH12 5XE

Lothlansound Annual R¢port and A¢¢ounts 2025 Page 6
Receipts and Payments Account
Year ended 310ecember 2025
2025
2024
Notes
Receipts
Donations
Word Done for other bodies
Bank Interest
Other Income
Total Receipts
2,354
153
428
1,955
303
373
22
2,653
2.935
Payments
Accommodation costs
utilities - Telephone, Intemet
Insuran
Stationery. postage and Offi￿ expenses
Repairs to equipment
Subscriptions
PAT testing
Other expenditure
3,324
154
402
354
47
42
81
28
3,324
129
334
330
37
42
Leaflets
149
Total cost of charitable activities
4,432
4,399
Purchase of equipment
249
Purchase of Memory Sb'ck Players
11
Total Payments
4,432
4.648
(Deficit) for the year
Cash funds at start of the year
Cash funds at end of the year
(1.497)
23,785
22.288
(1,995)
25,780
23.785
12
The Notes to the Accounts on pages 8 and g fomi an integral part of these accounts.
All funds are unrestricted.

Lothlansound Annual Report and Accounts 2025 Page 7
Statement of Balances at 31 December 2025
2025
2024
Bank Balances
22,288
23,785
The Notes to the Accounts on pages 8 and 9 form an integral part of these accounts.
All funds are unrestricted.
Approved by the Trustees on .
. 2026 and signed on their behalf by
Peter Bell, Chalr

Lothlansound Annual Report and Accounts 2025 Page 8
Notes to the Accounts for the year ended 31 December 2025
BASIS OF ACCOUNTING
These accounts have been prepared on the Re￿Ipts & Payments basis in line with the
Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 20C6 (as amended).
NATURE AND PURPOSE OF FUNDS
Unrestricted funds are those that may be used at the discretion of the trustees in the
furtheran￿ of the objects of the charity. The Trustees maintain a single unrestricted fund
for the day-to-day running of the charity.
DONATIONS
These were re￿iVed from private individuals and from other bodies. The breakdown by
source is..
2025
2024
Individual (including tax recovered)
Corporate
1,213
1.141
2,354
1,914
41
1,955
WORK DONE FOR OTHER BODIES
2025
2024
Capital Theatres Trusl
153
153
303
303
BANK INTEREST
2025
2024
Royal Bank of Scouand
Skipton Building Society
Shawbrook Bank (CAF 60 day account)
Virgin Money( account closed)
22
206
200
251
49
39
373
428
OTHER INCOME
2025
2024
Sale of equipment
22

Lothl•n8¢und Annual Report and Accounts 2025 Page 9
ACCOMMODATION COSTS
2025
2024
Rent
3,324 i 3,324
INTERNET, TELEPHONE COSTS
2025
2024
Telephone & Internet
154
129
TRUSTEES, REMUNERATION
Neither the Trustees nor any persons connected with them have received any remuneration
during the year (2024-£nil)
10
TANGIBLE FIXED ASSETS
The net estimated realisable value of tangible fixed assets at 31 De￿mber 2025, in the
opinion of the Executive Committee, is minimal so no value has been attributed to tangible
fixed assets in the Statement of balan￿S on page seven.
11
PURCHASE OF MEMORY STICK PLAYERS
Memory Stick Players are donated to Lolhiansound Listeners, so are not capitalised. There
was no need to purchase memory stick players during 2019-2025.
12
UNRESTRICTED FUNDS: MOVEMENT IN CASH FUNDS
2025
2024
At 151 January
Re￿iptS for the year
Payments for the year
At 315t De￿mber
23.785
2.935
4,432
22.288
25,780
2,653
4,648
23,785