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EXECUTIVE COMMITTEE’S REPORT AND ACCOUNTS 315" JANUARY 2026
SCOTTISH CHARITY NUMBER:- SC005699
CHARTERED ACCOUNTANTS | 123 IRISH STREET DUMFRIES , DG1 2PE
Dumfries Hospitals League of Friends
Executive Committee's Report for the year ended 31st January 2026
] have much pleasure in presenting my report for the past year.
About the report
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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 objectives of the League are as defined in the Constitution:
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(a) To create, encourage, foster and maintain the interest of the public in the well being of patients and staff in Dumfries and Galloway Royal Infirmary, Mountainhall Treatment Centre and Midpark Hospital.
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(b) To assist by all means including gifts in kind and money in the welfare of patients and staff in the hospitals mentioned at (a) above and to supplement the work of the Health Board by means of voluntary service.
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(c) To assist and encourage the establishment of voluntary committees at all hospitals in the area of Dumfries and Galloway NHS Board.
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(d) To receive gifts of all kinds, including donations, legacies and endowments and to administer these for the general purposes of the League or for any specific purpose in accordance with the expressed wishes of the donor.
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(e) To provide a link between the hospitals in the area and the community which they serve. (f) To co-operate with other bodies for the benefit of the hospital service. (g) To do all such other things as are incidentalor conducive to the attainment of the above objects or any of them. ’
Achievements and Performance
The year ended 31st January 2026 has been another very successful year for the League of Friends having provided support to NHS Dumfries and Galloway and other local charitable organisations to assist with the provision of patient care and staff wellbeing.
During the year the League celebrated its 70th Anniversary; members and volunteers past and present got together to reminisce and catch up at a small event in DGRI. It is important to acknowledge the remarkable success of the organisation who have donated approximately £1.4m to worthy causes since it was founded. None of this would be possible without the hard work and dedication of all the volunteers who support and staff the shop.
Page 1
Dumfries Hospitals League of Friends
Executive Committee's Report for the year ended 31st January 2026
Financial Review
A major part of the activities of the League of Friends is the raising of funds, which are then applied to furthering the objectives of the League. Expenditure is controlled by the Executive Committee responding to requests received via members of the Hospital Trust, staff of the Hospitals etc. Funds are derived from the following sources:-
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(a) Profit on League of Friends shop in the Hospital foyer, which is run by volunteers who are members of the League;
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(b) Donations:
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(c) Legacies etc.
The income and expenditure account on page 7 shows a net income, after expenditure, of £17,663. Disbursements, as listed in the papers provided to the Annual General Meeting, totalled £9,095. Total funds (all unrestricted) at the year end were £177,873 (2025: £160,210). Details of the gifts to hospitals can be found in note 5 to the accounts.
Risk Management
The members of the Executive Committee have examined the major strategic, business and operational risks which the Charity faces and confirm that the necessary steps have been taken to mitigate those risks.
Reserves Policy
The free reserves of the Charity are maintained at a level to cover a minimum of one month's annual expenditure. At present the free reserves of the Charity exceed this minimum level.
Structure, Governance and Management
The Dumfries Hospitals' League of Friends was founded in 1955 and is a Charity registered with the Office of the Scottish Charity Regulator under No. SC005699. The League's affairs are conducted according toa ° published constitution last revised in April 2019 (from a resolution at the AGM in April 2019) and they are managed by an Executive Committee.
Executive Committee
The Executive Committee consists of not less than nine persons appointed by the members of the League at a General Meeting. Members of the Executive Committee retire after serving a period of four years but shall be eligible for re-election.
The Executive Committee may fill casual vacancies in its membership by co-opting a member of the League for the remainder of the term applicable to the particular vacancy. Convenors of Sub-Committees appointed by the Executive Committee shall be non-voting members of the Executive Committee during their term of office.
The Executive Committee meets as often as shall be necessary for the conduct of the affairs of the League but not less often than quarterly.
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Dumfries Hospitals League of Friends
Executive Committee's Report for the year ended 31st January 2026
Reference and administrative information
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Principal Office Esslinbank, Dunscore, Dumfries, DG2 0UP
Charity Number: SC005699
Officers Chairperson - Mr D Bryson Vice Chairperson - Mrs K Morley Secretary - Mr D Macdonald Treasurer - Mr A Anderson
Members
Mr F McFadzean, Mrs A Anderson, Mrs A Brown, Mrs J Sloan, Mrs S Gilbert (co-opted) and Mrs J Whyte (co-opted). Mrs A Hill retired 24th June 2025.
Responsibilities of the Executive Committee
The members of the Executive Committee are responsible for preparing the Executive Committee's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the members of the Executive Committee to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the | Charity and of the incoming resources and application of resources of the Charity for that year. In preparing | these financial statements, the members of the Executive Committee are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP 2019 (FRS 102);
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.
The members of the Executive Committee are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time, the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Charity's Constitution. The Committee members are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Dumfries Hospitals League of Friends
,
Executive Committee's Report for the year ended 31st January 2026
Summary
I would like to take this opportunity to thank all the Members, old and new, for their hard work and commitment during the last year.
Thanks is also due to the members of the executive team including the Vice-Chairperson, Treasurer and Secretary who ensure the smooth running of the organisation. Special thanks is due to Mrs Adeline Hill who retired from the position of Chairperson on 24th June 2025 after many years dedicated to the role and whose knowledge, experience and support has been invaluable to allow the League of Friends to achieve its objectives.
————— Mr D Bryson Chairperson
Date: 14th April 2026
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Dumfries Hospitals League of Friends
Independent Examiner's Report to the Members of the Executive Committee of Dumfries Hospitals League of Friends
I report on the unaudited accounts of the Charity for the year ended 31st January 2026 which are set out on pages 6 to 13.
Respective responsibilities of the Exceutive Committee and Examiner
The Charity's Executive Committee 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's Executive Committee consider that the audit requirement of Regulation 10(1)(a) to (c) 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 my attention.
Basis of the Independent Examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 members of the Executive Committee 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
In the course of my examination, no matter has come to my attention:
a. 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 (as amended), and
.
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended)
have not been met, or
- b. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Cute KfToy wre,
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Mrs Linda Brannock B.A., C.A.
Carson & Trotter
Chartered Accountants 123 Irish Street Dumfries DG1 2PE
Date: 14th April 2026
Page 5
Dumfries Hospitals League of Friends
,
Statement of Financial Activities for the year ended 31st January 2026 All unrestricted funds
| Total | Total | |||
|---|---|---|---|---|
| Funds | Funds | |||
| 2026 | 2025 | |||
| Notes | £ | £ | ||
| Income | ||||
| Income from: | ||||
| Donations and legacies | 2 | 1,137 | 1,622 | |
| Charitable Activities - Shop Income | 94,019 | 91,495 | ||
| InvestmentIncome | 3 | 1,897 | 2,800 | |
| TotalIncome | 97,053 | 95,917 | ||
| Expenditure | ||||
| Expenditure on Charitable Activities: | ||||
| Shop expenditure | 70,295 | 68,833 | ||
| Gifts to Hospitals | 5 | 4,350 | 49,046 | |
| Governance costs | 4 | 4,745 | 4,361 | |
| Total expenditure | 79,390 | 122,240 | ||
| Net income/(expenditure) | 17,663 | (26,323) | ||
| Reconciliation offunds: | , | |||
| Total funds broughtforward | 160,210 | 186,533 | ||
| Totalfundscarriedforward | 177,873 | 160,210 |
The notes on pages 9 to 13 form an integral part of these financial statements.
Page 6
Dumfries Hospitals League of Friends
Income and Expenditure Account for the year ended 31st January 2026
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|||||||
|---|---|---|---|---|---|
|2026|2025|
|£|£|£|£|
|Trading|Activities|-|Shop|
|Gross|income|94,019|91,495|
|Gross|expenditure|(70,295)|(68,833)|
|Gross|profit|25.2%|23,724|24.8%|22,662|
|Other|income|
|Income|from|investments|1,897|2,800|
|Donations|1,137|1,622|
|26,758|27,084|
|Expenses|
|Administration|expenses|3,667|3,191|
|Independent|examiners|fees|665|660|
|Depreciation|413|510|
|Charitable|expenditure|(per note|5)|4,350|49,046|
|9,095|53,407|
|Net income/(expenditure)|17,663|(26,323)|
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The notes on pages 9 to 13 form an integral part of these financial statements.
Page 7
Dumfries Hospitals League of Friends
| |
| Balance Sheet | Balance Sheet | |||||
|---|---|---|---|---|---|---|
| as | at 31st January 2026 | |||||
| All Unrestricted | ||||||
| 2026 | 2025 | |||||
| Notes | £ | £ | £ | £ | ||
| Fixed Assets | ||||||
| Tangible assets | 9 | 1 | 414 | |||
| Current Assets | ||||||
| Stock | 5,601 | 4,629 | ||||
| Cash at Bank and in hand: | ||||||
| RBOS current account | 177,563 | 160,433 | ||||
| Cash on hand | 355 | 264 | ||||
| 177,918 | 160,697 | |||||
| Total current assets | 183,519 | 165,326 | ||||
| Liabilities: | ||||||
| Creditors: amounts falling | ||||||
| due within one year | 10 | (5,647) | (5,530) | |||
| (5,647) | (5,530) | |||||
| Total Net Assets | 177,873 | 160,210 | ||||
| TheFunds ofthe charity: | ||||||
| Unrestricted generalfunds | 177,873 | 160,210 | ||||
| Totalcharityfunds | 11 | 177,873 | 160,210 | - |
The financial statements are prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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The financial statements were approved by the Committee on 14th April 2026 and signed on their behalf by:
SS——
Mr D Bryson °
Chairperson
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The notes on pages 9 to 13 form an integral part of these financial statements.
Page 8
Dumfries Hospitals League of Friends
Notes to the Financial Statements for the year ended 31st January 2026
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1. Summary of significant accounting policies
1.1. General information and basis of accounting
- The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
- 1.2. Fund accounting
All funds held by the charity are unrestricted general funds. These are funds which can be used in accordance with the charitable objects at the discretion of the Executive Committee.
- 1.3. Income recognition
All income is included in the Statement of Financial Activities and the Income and Expenditure Account when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank.
1.4. Expenditure recognition
All expenditure is included on an accruals basis and have been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Page 9
Dumfries Hospitals League of Friends
Notes to the Financial Statements
for the year ended 31st January 2026
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1.5. Fixed assets
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All fixed assets are initially recorded at cost.
Depreciation is calculated so as to write off the cost of an asset less its estimated residual value, over its expected useful life, as follows:
Fixtures, fittings
and equipment - 33.33% Straight Line
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1.6. Stock
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Stock is valued at the lower of cost and net realisable value.
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1.7. Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
- Donations and legacies
| 2026 | 2025 | ||
|---|---|---|---|
| Total | Total | ||
| £ | £ | ||
| Donations | 1,137 | 1,622. | |
| 1,137 | 1,622 | ||
| 3. | Investment income | ||
| 2026 | 2025 | ||
| Total | Total | ||
| £ | £ | ||
| Bank InterestReceivable | 1,897 | 2,800 | |
| 1,897 | 2,800 |
Page 10
Dumfries Hospitals League of Friends
Notes to the Financial Statements for the year ended 31st January 2026
4. Charitable Activities - Governance costs
| 2026 | 2025 | ||||
|---|---|---|---|---|---|
| Total | Total | ||||
| £ | £ | ||||
| Administration expenses | 3,667 | 3,191 | |||
| Depreciation | 413 | 510 | |||
| Independent examiner's fees | 665 | 660 | |||
| 4,745 | 4,361 | ||||
| 5. | Charitable Activities - Gifts to hospitals | ||||
| Dumfries& Galloway Royal | Infirmary | £ | |||
| Mountainhall | - Christmas decorations | 100.00 | |||
| Canteen | - Christmas decorations | 300.00 | |||
| Canteen& Catering | - Christmas gifts to staff | 56.95 | |||
| CCU | - Outdoor seating | 1,000.00 | |||
| - Parasol | 153.79 | ||||
| Ward C5 | - Toiletries | 55.00 | |||
| Physiotherapy | - Training | 872.09 | |||
| X-Ray | - Conditioningwalker | 1,665.00 | |||
| Pathology | - Christmas gifts to staff | 10.54 | |||
| Orthopedics | - Christmas gifts to staff | 70.95 | |||
| Porters | - Christmas gifts to staff | 32.51 | |||
| Domestics | - Christmas gifts to staff | 3.95 | |||
| Welcome Desk | - Christmas gifts to staff | 7.00 | — | ||
| Telephonists | - Christmas gifts to staff | 14.00 | |||
| Cash Office | - Christmas gifts to staff | 8.55 | |||
| 4,350.33 |
6. Staff costs
There were no paid employees during the year (2025: Nil).
- Remuneration of members of the Executive Committee & Related Party Transactions The members of the Executive Committee received no remuneration (2025: Nil). Expenses paid to the trustees in the year totalled Nil (2025: Nil).
No transactions with related parties were undertaken during the year.
8. General Volunteers
The Charity benefits from the contribution made by volunteers, who give their time and talents willingly, and the activity would be unable to continue were it not for the commitment shown.
Page 11
Dumfries Hospitals League of Friends
,
Notes to the Financial Statements
for the year ended 31st January 2026
9. Tangible fixed assets
| Tangible fixed | assets | ||||||
|---|---|---|---|---|---|---|---|
| Fixtures, | Total | ||||||
| fittings | |||||||
| equipment | |||||||
| £ | £ | ||||||
| Cost | |||||||
| At IstFebruary | 2025 and | ||||||
| At 31st January | 2026 | 1,531 | 1,53] | ||||
| Depreciation | |||||||
| At IstFebruary 2025 |
1,117 | 1,117 | |||||
| Charge for the year | 413 | 413 | |||||
| At 31st January2026 | 2026 | 1,530 | 1,530 | ||||
| Net bookvalues | |||||||
| At 31st January | 2026 | 1 | |||||
| At 31stJanuary | 2025 | 414 | 414 | ||||
| Creditors: amounts falling | due | 2026 | 2025 | ||||
| within oneyear | £ | £ | |||||
| Trade creditors | 4,266 | 4,075 | — | ||||
| Value added tax | 706 | 785 | |||||
| Accruals | 675 | 670 | |||||
| 5,647 | 5,530 | ||||||
| Statement ofFunds | |||||||
| At | At | ||||||
| 1stFebruary2025 | Income | Expenditure | 31stJanuary 2026 | ||||
| £ | £ | £ | £ | ||||
| Unrestricted funds: | |||||||
| Generalfunds | 160,210 | 97,053 | (79,390) | 177,873 |
10.
11. Statement of Funds
The General Funds represents the free funds of the charity which are not designated for particular purposes.
Page 12
Dumfries Hospitals League of Friends
Notes to the Financial Statements
for the year ended 31st January 2026
12. Analysis of net assets between funds
:
| Analysis of netnet assets between funds | ||||
|---|---|---|---|---|
| Tangible | Net | Total | ||
| Fixed | Assets | |||
| Assets | ||||
| £ | £ | £ | ||
| Unrestricted general funds | 1 | 177,872 | 177,873 | |
| Totalfunds | ] | 177,872 | 177,873 |
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