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← St Andrew's Ambulance Association

2025-03-31-accounts

ST ANDREW’S FIRST AID

FINANCIAL STATEMENTS

31 MARCH 2025

SC006750

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT 1 – 16
AUDITOR’S REPORT 17 - 20
GROUP STATEMENT OF FINANCIAL ACTIVITIES 21 - 22
PARENT STATEMENT OF FINANCIAL ACTIVITIES 23 - 24
GROUP BALANCE SHEET 25
PARENT BALANCE SHEET 26
GROUP STATEMENT OF CASHFLOWS 27 - 28
PARENT STATEMENT OF CASHFLOWS 29 - 30
NOTES TO THE ACCOUNTS 31 - 56

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

1

St. Andrew’s Ambulance Association trades as St Andrew’s First Aid and was established to provide the people of Scotland with a first aid service throughout the country and generally to promote the instruction in and carrying out of works for the relief of suffering of the sick and injured in peace or war.

OBJECTIVES AND ACTIVITIES

The objects and purposes of St Andrew’s First Aid are:

  1. The instruction of persons in rendering first aid in case of accident or sudden illness.

  2. To encourage links with other voluntary organisations within the community, so that common cause might usefully be made with such organisations, in appropriate circumstances.

  3. To co-operate fully with all sections of the community in the manufacture and distribution, by sales or otherwise, of appropriate appliances and materials so as to ensure an adequate availability of such supplies for the community.

  4. To encourage and organise the formation of voluntary personnel into a recognised Corps for the instruction and practice of the principles of first aid, and to further the objects and purposes of St Andrew’s First Aid.

  5. To recognise the attainment of proficiency by the formal issue of certificates or such other awards as may from time to time be instituted by the organisation, to persons who have attended classes of the organisation and who have thereafter passed an examination approved by the organisation.

In addition to the first aid training, co-ordination and organisation of St Andrew’s First Aid’s voluntary work provided at National Headquarters, the objectives are also carried out at a local level through 6 Area Membership Groups and some 43 sections of the St Andrew’s Ambulance Corps.

Provision is also made to encourage the involvement of children in suitable activities as members of Cadet Sections (11-15yrs) or Thistles Sections (5-10yrs).

ACHIEVEMENTS AND PERFORMANCE

Training and other commercial activities

Our team has produced another good year of trading continuing to deliver training revenue and supplies sales.

In 2024-25 we trained over 16,000 individuals through our commercial training courses.

The commercial subsidiary turnover, as forecasted, grew by 10% in 2024/25 to £2,743,492 (2023/24: £2,483,932).

As a result, the final year end position shows a net profit, before gift aid payments, of £686,317 which is the second highest profit recorded to date by the commercial company and represents an increase in net profit of £245,073 compared to the previous financial year (2023/24: £441,244).

During this financial year and compared to the previous year, training delivered on customer premises grew by 10%, we have seen the continued growth of our four new training venues in Falkirk, Hamilton, Perth and Livingston and there has been a significant improvement in our website course bookings with sales revenue up 18% compared to the previous year.

Challenges however remain with some supply chain issues and increased costs around first aid supplies products, plus economic uncertainty with customers reviewing existing budgets due to ongoing cost pressures.

As we move into 2025-26, we are committed to building upon this year’s results, ensuring our commercial activities continue to grow.

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

2

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Volunteer development

Volunteer recruitment & retention

From 1 April 2024 to 31 March 2025, we registered approximately 1,226 expressions of interest for adult volunteer roles. This is a decrease on financial year 2023/24 of approximately 50% and demonstrates the challenges faced by the volunteer development team to promote recruitment and volunteering opportunities with the organisation. As noted in last year’s report, many organisations within the voluntary sector are reporting significant challenges in relation to volunteer recruitment and therefore we have continued to monitor overall interest in volunteering opportunities and identified and implemented new and innovative ways to advertise.

Recruitment was undertaken area by area when it was confirmed that local Corps Companies could provide sufficient training and support for new volunteers. Approximately 1,211 individuals who submitted an expression of interest during this time were invited to apply to become volunteers during financial year 2024/25, and 268 applications were received from this group.

A comparison with previous years is offered in the table below. From this information, we can conclude that there is room for improvement in converting initial expressions of interest into applications and will review the early steps in the recruitment process accordingly to consider how this can be done.

|Financial
Year|No. ofEnquiries | Invitedto
.
Application%of
Application%of
(adultrolesonly)
apply
|APplied)
overallenquries
enquiries invited| |---|---| |FY 22/23|1500
1315
214
14%
16%| |A total of 268|new adult volunteers completed the recruitment process across the country between 1| |April 2024 and 31 March 2025. A breakdown ofthe number of new volunteers recruited by area, and|| |the number retained at the time of writing (September 2025) is noted below. The retention %
for the|| |previous financial years is noted also as a comparison.|| |Central Scotland|Retention
Retention
Retention
Retention
Recruited
Retained
21/22
22/23
23/24
24/25
100%| |Dundee & Angus
[Edinburgh
Glasgow&West
North ofScotland|100%
|SACs(“‘STSC‘dL™S(sSPT™%>~—S'T=—~CO:é‘OS~SCdS“C“C(«éséSOSSSC«dL“C“C«é«s‘SSCS
| 12 |
8
|
72%
|
4%
|
63% |
88% |
100%| ||[268]~SCOSC«dSC“‘(‘é‘
ASOC#CLCOCOOMOC«OYYSC‘iCTC«‘CtiSCS|

This shows a decrease in recruitment of approximately 10% compared to financial year 2023/24, however an increase of approximately 8% in overall retention of new recruits.

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

3

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Volunteer engagement & training

A breakdown of the number of volunteers who completed formal training between 1st April 2024, and 31st March 2025 is provided below, along with a comparison for financial year 2023/24.

==> picture [342 x 227] intentionally omitted <==

----- Start of picture text -----
23/24 24/25
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(requal-i2hrs)—=—=S=~d~SC78S=i|~SC
| Standard First Aid CS
|Moving&HandlingPeople| |
| Child Protection Requalification | 197 |
|| [Lifelines-PostTrauma] Lifelines—StayingWell CT18
|AEDAnnualAssessments ||
| Anaphylaxis Awareness | |
||| [Bag,ValveandMasksession][IntroductiontoEventManagement] Communications Controller ||||4718 | |
Total attendances |1764| 1223 |
----- End of picture text -----

This shows an overall decrease on formal training attendances of approximately 30% compared to the previous year.

In addition to the above formal training attendances, a number of virtual and in-person CPD workshops were offered to volunteers on the below topics with the number of attendees noted alongside each:

==> picture [408 x 247] intentionally omitted <==

----- Start of picture text -----
| Community Facilitatorworkshop:Asthma 12
| Duty Officer Development Day-Edinburgh
[Interview SkillsWorkshop
| Leadership Corps Connections: Building A Positive Company Culture [15
| Leadership Corps Connections: ‘Difficult’ (Important!) Conversations | 38
|8 CorpsConnections: ArthritisAction
|CorpsConnections: DeafblindScotland 4
| Corps Connections: KidneyResearchUK A
| CorpsConnections: LEAP Sports Scotland
|NationalDevelopmentGroupCorps Connections:
| Corps Connections: New First AidTopic-Sepsis | OT
|CotDeathTrustWebinarCorps Connections: Scottish | 36
|NewVolunteer-virtualwelcome
----- End of picture text -----

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

4

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Volunteer activity

During financial year 2024/25, our volunteers contributed more than 40,000 hours of event first aid cover and more than 1,900 hours of community-based talks and demonstrations. Both of these totals are comparable with financial year 2023/24 (44,000 event cover hours and 1,800 talk and demonstration hours volunteered).

The total number of shifts covered totals more than 690 for talks and demonstrations and approximately 9,200 shifts for event first aid cover.

A breakdown of the number of hours during this timeframe volunteered in each area is below.

Events T&Ds_ Total
Central Scotland 5300 5605
Dundee&Angus 1726
Edinburgh, Lothian & Borders 4731 4956
Glasgow&West 15950 16741
MAJOREVENTS(notincluded inareatotals) 5566 O
North of Scotland
SouthWestScotland 4511 449
38088 1998 40086

A breakdown is provided below of the number of volunteers who contributed to these hours in each area, as well as a note of what % this is of the approximate ‘available’ (i.e. qualified event first aiders) volunteers in the area during this time period.

Volunteers
Estimatedvolsavailable in
% of available
active
area attime*
volunteersactive
fcenral———“‘CédrYSO;!;~CSTCOC~C~dNSN‘YRHKN
p=} s“‘(s’™—Ci‘d		 :s‘(s'‘(CsS%} OCS
Dundee &Angus
fEdinburgh
North ofScotland
South West Scotland
496
708
70%

The number of hours delivered by individuals during this time period ranged from 1 hour to 470+ hours. Approximately only 199 volunteers (28% of available volunteers) contributed to 80% of the overall total hours contributed (40,086 hours).

Youth Development:

The total number of youth members is 269, made up of 43 Thistles and 226 Cadets. Since April 2024March 2025 16 Cadets have moved up to the adult section, becoming volunteers and / or Youth Leaders.

The key priorities for the Youth Programme over the coming year. The focus is on expanding youth opportunities, strengthening volunteer support, developing inclusive training, and enhancing resources for Cadets and Youth Leaders.

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

5

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Key Priorities for this year:

Youth Group:

Fundraising Development:

Programme Development:

Cadet Programme Enhancement:

Achievements

Child Protection and Vulnerable Adults

Since April 1st, 2024 – 31st March 2025, we have trained 205 volunteers in Child Protection Awareness.

The Child Protection and Protection of Vulnerable Adults policy has been updated, and draft is being reviewed before approval.

We have created a new child protection information video for the volunteers, to be rolled out by the end of October. The videos will ensure volunteers know what to do when they have a concern and help to keep child protection at the forefront of everyone’s mind.

The following information videos have now been produced:

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

6

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Marketing, communications and fundraising

Fundraising

During 2024/25, our fundraising efforts remained focused and proactive, with a particular emphasis on securing funding for a Mobile First Aid Post which supports our readiness to treat those in need of help. We are proud to report that funding for this project has now surpassed £66,000 (£25,500 received in 23/24, £30,543 in 24/25 and £10,000 received since 31 March 2025).

We also successfully secured additional grant funding from a number of charitable trusts, which included:

The partnership with Wesser, our dedicated charity fundraising agency, continued to deliver good results. In 2024/25, Gift Aid income received via Wesser totalled £29,144, exceeding budget expectations by £5,000.

During the period a funding proposal was sent to Scotmid Coop to support equipment for the Community Engagement team. They have now agreed to buy 5 x little family QCPR training manikins and 6 Defib training units to the value of £5,000.

Events

We delivered two major fundraising events during the year:

St Andrew’s Charity Golf Day – September 2024

Held at Buchanan Castle Golf Course, our 9th Annual Charity Golf Day welcomed eleven participating teams and successfully raised £8,430, generating a fundraising surplus of £5,652. This event will return in 2026.

Scottish First Aid Awards – March 2025

The flagship event of the year was once again the Scottish First Aid Awards, hosted at the Radisson Blu Hotel, Glasgow on Friday 28th March 2025. Comedian Ray Bradshaw brought energy and humour to the evening as our host.

Unfortunately, we faced a setback with the withdrawal of our headline sponsor at short notice, but we were still able to attract a broad base of support from organisations including:

Despite the sponsor loss, attendance remained strong, with 360 guests—a good turnout given the challenging economic climate and a testament to the event's reputation within the sector. The call for nominations launched in September 2023, resulted in 72 nominations, with 64 shortlisted. Judging took place in January 2025, and 13 winners were announced on the night, including a Special Recognition Award presented to Army Cadets Scotland, who once again made a significant contribution with 14 nominations.

The event raised £23,000, which was £6,000 down on the previous year due to the absence of a headline sponsor, but it remains one of our most impactful and engaging fundraising initiatives.

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

7

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

PR and Public Affairs

In 2024/25, we secured 52 pieces of media coverage, spanning local, regional, and national outlets. The Scottish First Aid Awards featured prominently, with winner stories highlighted in local newspapers as well as major titles like the Daily Record and Aberdeen Press and Journal.

Other media highlights included:

In Public Affairs , our focus centred on two key areas:

  1. Defibrillator access in schools – Continued advocacy for legislation to ensure defibrillators are placed in all Scottish schools

  2. Consultation on private first aid event providers – Monitoring and input on the Scottish Government’s plans to consult on the regulation of private event medical cover and ambulance services

We were pleased to see progress on both fronts, with , Scottish Labour’s Spokesperson for Community Safety, lodging a series of parliamentary questions that have pushed the issue further up the agenda. Encouragingly, we have now been invited to discuss proposed legislation directly with the Scottish Government.

Social Media and Digital Engagement

Across our social media platforms, our combined following reached 25,518 , distributed as follows:

Our focus continues to be on audience growth, engagement, and alignment with key campaigns to drive awareness and training bookings.

Website and Digital Marketing

The website continues to serve as a critical channel for training and supplies revenue. Between April 2024 and March 2025, the site generated:

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

8

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

This performance reflects a number of enhancements, including user experience improvements, content optimisation, and technical updates. A freelance digital marketing expert was brought on board to support these developments, particularly in site optimisation and conversion-focused improvements.

The most visited pages included the Home Page, our courses/first aid for workplace, our courses and basket. These insights continue to inform our digital strategy, particularly in terms of driving Return on Investment (ROI) from paid advertising and refining content focus.

We have also just moved to a new email marketing platform Brevo, which gives us better scope on design, and is much more economical. We have now shifted our focus to building and nurturing our own in-house list of subscribers for higher engagement and deliverability.

General Marketing Support

Throughout the year, our Marketing team worked collaboratively with the Sales, Community Engagement, and Corps teams to produce a wide range of creative outputs, including:

These assets have helped us maintain a consistent brand presence and enhance visibility for the work of St Andrew’s First Aid across Scotland.

Community Engagement

2024/25 was another excellent year for our community engagement activities throughout Scotland.

From 1 April 2024 to 31 March 2025, 10,964 people in Scotland attended 362 talks and demonstrations delivered by St Andrew’s First Aid Volunteers and staff. A total of £4,940 was donated as a result of our community engagement activities. 39% of our sessions took place in Scottish Index of Multiple Deprivation (SIMD) level 1 – 3 areas (where level 1 is the most deprived).

We continue to meet regularly with our community engagement colleagues in Save a Life for Scotland, Resuscitation Council UK, British Heart Foundation, St John Ambulance and British Red Cross.

Ready For Life (RfL)

We were awarded £90,000 of funding from The Gannochy Trust receivable equally over 2024, 2025 and 2026. From this funding in 2024/25, we delivered 58 Ready for Life courses, providing 1,144 industry recognised qualifications to 572 young people. Those who completed the programme gained a SCQF Level 6 qualification in Emergency First Aid at Work, and a SCQF Level 4 qualification in First Aid for Mental Health Awareness.

We were especially pleased to visit Orkney in September 2024 for the first time to deliver 3 RfL courses and 3 skills sessions because of the Gannochy funding.

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

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ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Other grants and funding

Funding from the Falkirk Foundation meant we delivered 15 RfL courses to 102 pupils with additional funding from Young Carers, Mary Moore Trust, Curry’s (Uddingston) and Bellahouston residents allowing us to deliver 6 RfL courses to 44 young people.

In February 2025, we were awarded £10,000 from Engage Renfrewshire to deliver mental health qualifications in East Renfrewshire. We also received £7,083 from Gannochy Youth to deliver the Mental Health First Aid Awareness course in all 12 secondary schools in the Perth and Kinross Council area.

In August 2024, the St Andrew’s First Aid Community Engagement Team were nominated for an award in the Best Newcomer to Supporting the Next Young Workforce category. Unfortunately, we didn’t win on the night, but we were delighted to have our involvement with DYW Tay Cities recognised.

We were awarded £3,000 after St John Ogilvie pupils nominated us as their chosen charity after winning a Youth and Philanthropy Initiative (YPI) award. 2 ‘Emergency First Aid at Work’ courses were delivered to 24 pupils. A defibrillator and external cabinet were also provided to them using the funding.

Community Engagement Facilitators

Since launching the training in January 2023, we currently have 117 volunteers listed as Community Engagement Volunteers.

From 86 volunteers signed up for the SQA facilitation qualification, 47 volunteers have successfully achieved certification.

Training of our Community Engagement Facilitators is delivered in a hybrid fashion, encompassing faceto-face and online video sessions. A Google Classroom environment is available for participants undertaking the unit. This facility will soon be launched on our Learning Management System (LMS) which will be accessed by the Volunteers via our website.

Stirling Schools Project

This project has now been completed and will be launched in June 2025 as the Scottish Primary Schools First Aid programme. It will be available for all primary school teachers in Scotland to access the learning materials via our website LMS. All teachers will be able to deliver St Andrew’s First Aid’s 4-hour ‘Emergency First Aid’ course. Pupils who successfully complete the course will be certificated. Teachers can also request to attend teacher training to deliver the course if required.

We also anticipate launching a Scottish Secondary Schools First Aid programme via our LMS in late 2025 which will help us achieve our mission to create a nation of lifesavers in the years to come.

St Andrew’s Framework for Education (SAFE)

We recognised the need to incentivise schools delivering the Scottish Primary Schools First Aid programme, as well as recognising where they are teaching first aid through different avenues. The S.A.F.E. - St Andrew’s Framework for Education is an award system that schools can gain 'badges' based on the school culture and percentage of pupils receiving first aid training in the school. e.g. Bronze is any first aid training and where evidence is provided we can recognise this from any provider. Silver then is for schools who have at least one teacher delivering our primary school programme, with 20% pupils receiving some first aid training. It then scales up to Gold and Platinum levels which include a higher percentage of pupils trained as well as promoting a 'caring culture' in the school and having staff with greater first aid training (including paediatric and youth mental health first aid). The final criteria is just being tidied up, as well as confirming what evidence will be required and how this can be provided.

Ultimately the Scottish Primary Schools programme and SAFE are being thought of as co-existing with one being the programme and the other a means of recognising progress and giving the schools something that they can advertise that they have been awarded or specific goals to aim for to enhance their accreditation.

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

10

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Scottish Cot Death Trust

A partnership with the Scottish Cot Death Trust has been established to provide first aid training to bereaved families. The main topic is CPR but families can request training in other first aid topics of their choice. This is a challenging volunteering opportunity for our community engagement team and we provide appropriate support to them if required. A well-attended meeting and training session took place on Monday 21 August 2023 for volunteers and staff. We have already delivered 8 training sessions for bereaved families and received excellent feedback.

Spike Aware

We have been working with Spike Aware to develop and train volunteers in providing a session on providing first aid for spiking. There has been a keen interest among the volunteers to participate in this training, and many schools have indicated they are eager to take up the opportunity to offer this programme once we are up and running.

No knives better lives – Nae Danger programme.

We have been developing an ongoing partnership with No Knives Better Lives enabling our community volunteers and youth leaders to become delivery partners for the Nae Danger programme.

The Nae Danger programme supports people to have the skills and knowledge to be an active bystander with the objective of reducing the incidence of knife crime. Participants in the programme will better understand the legal implications around carrying a knife, as well as how to confidently challenge knife carrying and other risk-taking behaviours safely with their friends and peers. Ultimately the programme empowers young people to take action and make a difference by being a good friend, helping promote safety and provide first aid assistance if ever needed.

As a delivery partner all sessions delivered by St Andrew's First Aid will also offer a workshop on wounds and bleeding, ensuring that if the worst happens and someone is injured participants can remain an active bystander by providing first aid to an injured person.

Restart A Heart

St Andrew's First Aid Volunteers and staff organised and took part in World Restart A Heart (WRAH) 2024 activities. 34 WRAH events took place across the country which attracted 965 participants. We appeared on STV news during the WRAH event at Edinburgh Castle.

The WRAH activities also saw us embark on a new relationship with Scotrail and we appeared at various train stations throughout Scotland including Glasgow Queen Street and Central, Edinburgh Waverley and Haymarket, Aberdeen, Inverness, Dundee, Stirling and Wemyss Bay.

Parliament and Local Authority activity

There has been a marked increase in the number of meetings with MP’s, MSP’s and local Councillors throughout the year with various local authorities to discuss our Ready for Life qualifications, Scottish Schools First Aid programme and other community engagement activities.

FINANCIAL REVIEW

The Charities Accounts (Scotland) Regulations 2006 (as amended), require St Andrew’s First Aid to prepare financial accounts incorporating income, expenditure, assets and liabilities relating to all facets of the charity.

The accounts of the group show an operating deficit for the year of £285,513 (2024: deficit £186,989).. This is stated after an impairment charge of £419,620 (2024: £nil) in respect of the charity’s main office. After adjusting for unrealised losses on investments of £37,168 (2024: gains of £86,837) net expenditure and net movement in funds for the year were a deficit of £322,681 (2024: deficit of £100,152).

Total consolidated reserves as at 31 March 2025 were £3,638,904 (2024: £3,961,585) comprising unrestricted funds of £3,413,864 (2024 £3,561,370) and restricted funds of £225,040 (2024: £400,215). Restricted Funds comprise of various donations and grants where restrictions have been imposed by the donor, and a capital fund. During the year a transfer was made from the property revaluation reserve

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

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FINANCIAL REVIEW (CONTINUED)

related to the impairment charge in respect of the charity’s main office reducing the property revaluation reserve to £nil (2024: £179,977). All funds are detailed in note 25.

.

Reserves policy

Total reserves at 31 March 2025 were as follows:

Total reserves at 31 March 2025 were as follows:
2025
£
2024
£
Unrestricted - General
Fund
2,887,944
2,966,748
Unrestricted- Designated
Funds
525,920
594,622		 Movement in year
£
(78,804)
(68,702)
Unrestricted Funds
Total
3,413,864
3,561,370
Restricted Funds Total
225,040
400,215		 (147,506)
(175,175)
TOTAL FUNDS
3,638,904
3,961,585		 (322,681)

The organisation has carried out an assessment of the resources required to ensure continuity of its charitable operations. Following a current year review it has been concluded that a general fund reserve requirement of at least six (6) months’ operating expenditure would be appropriate. This is a change from the prior year when twelve months’ operating expenditure was the policy. This equates to a requirement for unrestricted general funds of approximately £1,820,329 (2024: twelve months £3,676,367). As at 31 March 2025 unrestricted general funds totalled £2,887,944 (2024: £2,966,748) equating to a surplus general fund requirement of £1,057,615 when compared to six month’s operating expenditure.

Furthermore, at 31 March 2025 the charity had additional unrestricted designated funds of £525,920 (2024: £594,622) which have been designated as detailed in note 25, a reduction of £68,702 during the year.

As at 31 March 2025 total unrestricted funds are £3,413,864 (2024: £3,561,370), a reduction of £147,506 during the year, which included an impairment charge of £419,620 in respect of the charity’s main office.

As detailed in the ‘ PLANS FOR FUTURE’ on page 12, the Board has recognised that the charity requires to go through a period of modernisation and transformation. To that end, the charity has commenced a modernisation and transformation project in the final quarter of 2025. As at the date of approving these accounts the Trustees are of the view that there are sufficient general funds and designated funds available to meet any additional one-off costs relating to the implementation of this change project. The amount of surplus funds available to meet those additional one-off costs is in excess of £1m, represented by the £1.057m surplus available on the general fund (as detailed in the first paragraph of this financial review) and the designated funds totalling £525,920 which are mostly uncommitted and thus available for use at the discretion of the Board.

The Board continues to monitor the level of all funds at each meeting to ensure that sufficient levels of unrestricted fund reserves are maintained and that any designated or surplus general funds are spent wisely and in line with future strategic plans as they are developed.

Investment policy

The policy of the organisation is to seek a balance between income and capital appreciation, subject to a medium degree of risk. Investments are performing in line with policy and expectations. A revised investment policy, with an additional emphasis on ethical investment, was agreed by the Board in December 2019.

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Major risks

As part of the recruitment process all applicants, voluntary or employees, are required to provide a satisfactory Disclosure certificate. Under the requirements of Protection of Children Scotland Act 2003 and Care of Vulnerable Adults Act, all volunteers are required to provide an Enhanced Disclosure certificate.

All potential volunteers are also required to complete a Corps application form and a declaration of convictions form. The Corps Department carries out risk assessments where required and checks the qualifications and suitability of potential volunteers.

A corporate Risk Register is held which shows the major business and operational risks which could arise. These are addressed whenever necessary and are regularly examined in order to establish systems and to enable regular reports to be produced so that all necessary steps can be taken to reduce these risks.

The Board has commissioned a strategic review of all of St Andrew’s activities. This is with the purpose of:

By undertaking the above, the Board is protecting SAFA from longer term risks including:

A significant risk, which has been referred to extensively in recent years, is the ongoing challenges of occupying SAFA’s main offices in Glasgow. Although it was presumed that a relocation was prohibitive, it is actually affordable given the health of the charity’s reserves. After significant consideration, the charity Trustees have agreed that the business will relocate to alternative premises in 2026.

This will lead to the decommissioning of the site which will be supported by a long-term dilapidations and maintenance plan. Moving does not remove the financial risk entirely, however it does free up the organisation to invest in its modernisation agenda and development plans which will, ultimately, lead to a more secure and sustainable future.

PLANS FOR FUTURE

The Board has recognised that the charity requires to go through a period of modernisation and transformation. A number of long-standing issues that have held SAFA back are now being addressed with the Board now adopting a more progressive agenda.

In the summer of 2025, a new Chief Executive was appointed and was immediately tasked with developing an appropriate change management plan that would ensure that the new ambition of the Board would be realised. This plan was developed, and new priorities were agreed at the October 2025 meeting of charity Trustees.

One of the key things that was considered a significant challenge to overcome was the ongoing burden of costs associated with SAFA’s Headquarters building (St Andrew’s House) which was stopping SAFA from relocating to more suitable facilities. Having been presented with options, the Board has now agreed that the future for SAFA lies away from its long-standing home, a decision that has been exceptionally well received by the staff team. We anticipate that we will be in a new location by end of the second quarter of 2026.

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PLANS FOR FUTURE (CONTINUED)

Plans to either sell or lease the current HQ are being considered as is a long-term plan to manage any dilapidations that may follow exit.

Another key change will see the wholly owned subsidiary commercial training company, St Andrew’s First Aid &Supplies Limited, transfer all its activities into St Andrew’s First Aid. After many successful years, and establishing a really solid business, the requirements for having a separate trading company are no longer valid. This is largely an administrative change, and we expect our training business to continue unabated. The upside will be less brand confusion which will allow us to invest more energy into our charity brand and grow awareness of that.

As would be expected with a period of change, the current staffing structures and roles and responsibilities of the staff team are being reviewed. Again, this is overdue and being welcomed by the team. We will add much needed capacity and experience to our leadership team, and we will also invest in a development programme for our operational teams after a number of years when this was not affordable. This change will help us become a better organisation to work for and improve our overall performance.

So, 2026 will be a year of consolidation and change. We have ambition to refresh our strategic purpose and will build our future plans and operations around the aspirations we have to make a difference across Scotland.

STRUCTURE, GOVERNANCE AND MANAGEMENT

St Andrew’s First Aid was founded in 1882, originally to teach first aid, provide an ambulance service and teach home nursing and hygiene, and is governed by a Royal Charter. The Trustees comprise the Board of the organisation and are responsible for the sole and entire management of the organisation. Although St Andrew’s First Aid is required to and does operate in accordance with its Royal Charter, full recognition is taken and given to the laws of the land as decreed in Acts of Parliament.

The Board’s role is to oversee the proper management and development of the organisation according to its aims and objectives, to ensure that the organisation conforms to prevailing legislation and regulation, and to make decisions on the key strategic issues it faces. The Board meets four times a year.

In addition, a number of committees, accountable to the Board, meet regularly:

The Chief Executive and senior management team are responsible for designing policies and procedures to support the strategies authorised by the Board, as well as managing the daily operations of the organisation and this is co-ordinated from National Headquarters. The senior management team comprises the Managing Director, Head of Finance, Operations and Community Engagement Director, Head of Volunteer Development, and the Head of Marketing, Communications and Fundraising.

Trustee recruitment and training

The organisation’s Trustees must ensure that the charity is administered effectively and is able to account for its activities and outcomes, both to the Office of the Scottish Charity Regulator and to the public. The Trustees recognise the best practice recommendations set down by the Charity Regulator.

We recruit new Trustees by advertising, word of mouth and other methods. The Chief Executive would meet and fully inform any potential Trustee of our aims and objectives and then the Nominations Committee interview the potential Trustee and make recommendations to the Board

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

14

Trustee recruitment and training (Continued)

Trustees appointed to represent the Area Membership Groups (AMG) are selected by the AMG, who recommend them to the Board.

Following Privy Council approval of a small number of governance changes, agreed by an EGM of the charity in March 2023, the number of Trustees on the Board has reduced to a maximum of 15. The majority of Trustees are selected according to their skills and knowledge and we recruit Trustees to ensure that the Board is made up of complementary skill sets, such as finance, marketing, business and medical.

Upon recruitment, Trustees are given an induction which provides an overview of the organisation and its activities.

Related parties and connected bodies

Whilst St Andrew’s First Aid has understandable links with the British Red Cross Society and St John Ambulance, it is not connected either directly or indirectly with any other organisation.

St Andrew’s First Aid Training & Supplies Limited is a wholly owned subsidiary incorporated in Scotland. The principal activity of the company is to provide first aid training services and supplies to public, private and third sector organisations.

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

15

REFERENCE AND ADMINISTRATION DETAILS

Registered charity: St Andrew’s Ambulance Association Trading as: St Andrew’s First Aid Charity number: $C006750 Principal office: -

Professional advisors are:

Principal Bankers Law Agents RBS Burness Paull Solicitors Glasgow City Branch 120 Bothwell Street 10 Gordon Street Glasgow Glasgow G2 7JL G1 3PL Auditor Stockbrokers TC Group Adam & Company 180 St Vincent Street 238 West George Street Glasgow Glasgow G2 5SG G2 4QY

==> picture [445 x 193] intentionally omitted <==

----- Start of picture text -----
Trustees of St Andrew’s First Aid for the year 1 April 2024 to date of siqning accounts:
J
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Presidency of St Andrew’s First Aid
12008 and remains in2:situ. appointed President at the Annual General Meeting on 2 July
----- End of picture text -----

ST ANDREW’S FIRST AID

TRUSTEES’ REPORT

16

Statement of Trustees’ responsibilities

The Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended), require the members of the Board to submit accounts for each year which are properly prepared and give a true and fair view of the state of affairs of St Andrew’s First Aid (including its trading subsidiary St Andrew’s First Aid Training and Supplies Limited) and of its results for that period.

In preparing these accounts, the members of the Board are required to:

  1. Select suitable accounting policies and then apply them consistently;

  2. Make judgements and accounting estimates that are reasonable and prudent;

  3. Prepare the accounts on the going concern basis unless it is inappropriate to presume that the group and charity will continue in business;

  4. Observe the methods and principles in the FRS 102 Charities SORP; and

  5. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

The above noted legislation also requires the members of the Board to be responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time, the financial position of the group and charity and to enable them to ensure that the accounts comply with the legislation. They are responsible for safeguarding the assets of the group and charity and hence for taking steps for the prevention and detection of fraud and other irregularities.

The Trustees’ Report has been approved by the Board of Trustees and is signed on its behalf by:

==> picture [148 x 52] intentionally omitted <==

Chairman of the Board of Trustees

Dated: 16 December 2025

==> picture [177 x 37] intentionally omitted <==

Trustee

Dated: 16 December 2025

ST ANDREW’S FIRST AID

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF ST ANDREW’S FIRST AID

17

Opinion

We have audited the financial statements of St Andrew’s First Aid (the ‘parent charity’) and its subsidiaries (the ‘group’) for the year ended 31 March 2025 which comprise the Group Statement of Financial Activities, Group and Parent Charity Balance Sheets, the Group and Parent Charity Statement of Cash Flows and Notes to the Financial Statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

ST ANDREW’S FIRST AID

INDEPENDENT AUDITOR’S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF ST ANDREW’S FIRST AID

18

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees’ responsibilities, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

ST ANDREW’S FIRST AID

INDEPENDENT AUDITOR’S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF ST ANDREW’S FIRST AID

19

Extent to which the audit was considered capable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the group’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify noncompliance with laws and regulations to enquiry of the Trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

ST ANDREW’S FIRST AID

20

INDEPENDENT AUDITOR’S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF ST ANDREW’S FIRST AID

Use of our report

This report is made solely to the parent charity’s members, as a body, in accordance with section 44 (1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to the charity’s Trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the parent charity’s members and Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent charity, the parent charity’s members as a body, and the parent charity’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

==> picture [221 x 133] intentionally omitted <==

22/12/2025

21

ST ANDREW’S FIRST AID

GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted Restricted
Corps Commu- Business Revaluati
Develop Event nity IT Refurbish Develop- on
General -ment Income Projects Upgrade -ment Capital ment Donation Reserve Total Total
Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Funds Funds
Note 2025 2025 2025 2025 2025 2025 2025 2025 2025 2025 2025 2024
£ £ £ £ £ £ £ £ £ £ £ £
Income and endowments from:
Donations and legacies 6 175,147 - - - - - - - 77,143 - 252,290 300,580
Charitable activities 7 685,601 - - - - - - - - - 685,601 658,682
Other trading activities 8 2,743,516 - - - - - - - 13,213 - 2,756,729 2,443,084
Investments 9 80,129 - - - - - - - - - 80,129 83,550
Other 15 - - - - - - - - - 15 3,482
Total income 3,684,408 - - - - - - - 90,356 - 3,774,764 3,489,378
Expenditure on:
Raising funds
Fundraising 10 71,010 - - - - - - - - - 71,010 97,213
Trading activities 11 2,231,001 - - - - 19,107 - - 5,320 - 2,255,428 1,953,273
Investment management costs 8,827 - - - - - - - - - 8,827 10,669
2,310,838 - - - - 19,107 - - 5,320 - 2,335,265 2,061,155
Charitable activities 12 1,652,519 - - - - 17,638 - - 54,855 - 1,725,012 1,615,212
Total expenditure 3,963,357 - - - - 36,745 - - 60,175 - 4,060,277 3,676,367
Operating surplus/(deficit) (278,949) - - - - (36,745) - - (30,181) 0 (285,513) (186,989)
- -
Net gains/(losses) on investments 18 (37,168) - - - - - - - (37,168) 86,837
Net (expenditure)/income 5 316,117 - - - - (36,745) - - 30,181 - (322,681) (100,152)
Transfer between funds 25 237,313 - - (31,957) - - (8,845) - (10,327) (186,184) - -
Net movement in funds (78,804) - - (31,957) - (36,745) (8,845) - 19,854 (186,184) (322,681) (100,152)

GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (continued)

22

ST ANDREW’S FIRST AID

Note
Reconciliation of funds:
Funds balance brought forward as
at 1 April 2024
25
Funds balance carried forward
as at 31 March 2025
25		 Unrestricted
General
Fund
Corps
Develop
-ment
Fund
Event
Income
Fund
Commu-
nity
Projects
Fund
IT
Upgrade
Fund
Refurb-
ishment
Fund

2025
2025
2025
2025
2025
2025
£
£
£
£
£
£
2,966,748
93,984
100,000
129,814
69,373 201,451
2,877,944
93,984
100,000
97,857
69,373 164,706		 Restricted
Capital
Fund
Business
Develop-
ment
Fund
Donation
Fund
Revaluation
Reserve
Fund
Total
Funds
Total
Funds
2025
2025
2025
2025
2025
2024
£
£
£
£
£
£
101,235
4,178
108,618
186,184 3,961,585
4,061,737
92,390
4,178
128,472
-3,638,904
3,961,585

None of the group's activities were acquired or discontinued during the above two financial years.

The notes on pages 31 to 56 form part of these financial statements.

The Statement of Financial Activities includes all gains and losses recognised in the period.

23

ST ANDREW’S FIRST AID

PARENT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note
Income and endowments from:
Donations and legacies
6
Charitable activities
7
Other trading activities
8
Investments
9
Other
Total income
Expenditure on:
Raising funds
Fundraising
10
Trading activities
11
Investment management costs
Charitable activities
12
Total expenditure
Operating surplus/(deficit)
Net gains/(losses) on investments
18
Net (expenditure)/income
Transfer between funds
25
Net movement in funds		 Unrestricted
Restricted
Corps
Develo -
Event
Commu-
nity
IT
Refurb-
Business
Develop-
Donatio
Revalua-
tion
General
pment
Income
Projects
Upgrade
shment
Capital
ment
n
Reserve
Total
Total
Fund
Fund
Fund
Fund
Fund
Fund
Fund
Fund
Fund
Fund
Funds
Funds
2025
2025
2025
2025
2025
2025
2025
2025
2025
2025
2025
2024
£
£
£
£
£
£
£
£
£
£
£
£
175,147
-
-
-
-
-
-
-
77,143
-
252,290
300,580
685,601
-
-
-
-
-
-
-
-
-
685,601
658,682
1,590,497
-
-
-
-
-
-
-
13,213
-
1,603,710
1,617,398
630,129
-
-
-
-
-
-
-
-
-
630,129
513,550
15
-
-
-
-
-
-
-
-
-
15
3,482
3,081,389
-
-
-
-
-
-
-
90,356
-
3,171,745
3,093,692
71,010
-
-
-
-
-
-
-
-
-
71,010
97,213
1,764,299
-
-
-
-
19,107
-
-
5,320
-
1,788,726
1,568,831
8,827
-
-
-
-
-
-
-
-
-
8,827
10,669
1,844,136
-
-
-
-
19,107
-
-
5,320
-
1,858,563
1,676,713
1,652,519
-
-
-
-
17,638
-
-
54,855
-
1,725,012
1,615,212
3,496,655
-
-
-
-
36,745
-
-
60,175
-
3,593,575
3,291,925
(415,266)
-
-
-
-
(36,745)
-
-
30,181
-
(421,830)
(198,233)
(37,168)
-
-
-
-
-
-
-
-
-
(37,168)
86,837
(452,433)
-
-
-
-
(36,745)
-
-
30,181
-
(458,998)
(111,396)
237,313
-
-
(31,957)
-
-
(8,845)
-
(10,327)
(186,184)
-
-
(215,120)
-
-
(31,957)
-
(36,745)
(8,845)
-
19,854
(186,184)
(458,998)
(111,396)

24

ST ANDREW’S FIRST AID

PARENT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

Note
Reconciliation of funds:
Funds balance brought forward
as at 1 April 2024
25
Funds balance carried
forward as at 31 March 2025
25		 Unrestricted
General
Fund
Corps
Develop-
ment
Fund
Event
Income
Fund
Commu-
nity
Projects
Fund
IT
Upgrade
Fund
Refurb-
ishment
Fund
2025
2025
2025
2025
2025
2025
£
£
£
£
£
£
2,953,509
93,984
100,000
129,814
69,373
201,451		 Restricted
Capital
Fund
Business
Develop-
ment
Fund
Donation
Fund
Revaluation
Reserve
Fund
Total
Funds
Total
Funds
2025
2025
2025
2025
2025
2024
£
£
£
£
£
£
101,235
4,178
108,615
186,184
3,948,343 4,059,739
2,738,388
93,984
100,000
97,857
69,373
164,706		 92,390
4,178
128,469
-
3,489,345
3,948,343

None of the charity's activities were acquired or discontinued during the above two financial years.

The notes on pages 31 to 56 form part of these financial statements.

The Statement of Financial Activities includes all gains and losses recognised in the period.

ST ANDREW’S FIRST AID

GROUP BALANCE SHEET AS AT 31 MARCH 2025

25

FIXED ASSETS
Notes
Tangible Fixed Assets
16
CURRENT ASSETS
Investments
18
Stock
19
Debtors
20
Cash at bank and in hand
CREDITORS: Amounts falling due within one year
Creditors
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
21
CREDITORS: Amounts falling due after more than one year
Creditors
22
Provision for liabilities
NET ASSETS
24
FUNDS
Unrestricted Funds
General Fund
25, 26
Designated Funds
25, 26
Unrestricted Funds Total
Restricted Funds Total
TOTAL FUNDS
25,26		 2025
£
2024
£
741,443
───────
1,329,636
───────
1,594,292
1,626,176
96,186
129,482
520,800
491,699
1,349,032
───────
3,560,310
───────
1,002,838
───────
3,250,195
───────
(661,884)
───────
2,898,426
───────
4,059,489
───────
(580,823)
───────
2,669,372
───────
3,999,008
───────
-
(36,458)
(965)
───────
3,638,904
═══════
(965)
───────
3,961,585
═══════
2,887,944
2,966,748
525,920
594,622
3,413,864
3,561,370
225,040
───────
3,638,904
═══════
400,215
───────
3,961,585
═══════

The accounts were approved and authorised by the Board of Trustees and signed on its behalf by;

==> picture [103 x 32] intentionally omitted <==

Chairman of the Board of Trustees Dated: 16 December 2025

==> picture [113 x 31] intentionally omitted <==

Trustee Dated: 16 December 2025

The notes on pages 31 to 56 form part of these financial statements.

ST ANDREW’S FIRST AID

PARENT BALANCE SHEET AS AT 31 MARCH 2025

26

2025 2024
Notes £ £
FIXED ASSETS
Tangible Fixed Assets 16 725,960 1,312,518
Investments 17 250,000 250,000
975,960 1,562,518
CURRENTASSETS
Investments 18 1,594,292 1,626,176
Stock 19 49,867 62,312
Debtors 20 151,159 164,174
Cash at bank and in hand 887,344 756,021
2,682,662 2,608,683
CREDITORS: Amounts falling due within one year
Creditors 21 (169,277) (222,858)
NETCURRENTASSETS 2,513,385 2,385,825
NETASSETS 3,489,345 3,948,343
FUNDS
Unrestricted Funds
General Fund 25,26 2,738,388 2,953,509
Designated Funds Total 525,920 594,622
Unrestricted funds Total 3,264,308 3,548,2131
Restricted Funds Total 225,037 400,212
TOTALFUNDS 3,489,345 3,948,343

The accounts were approved and authorised by the Board of Trustees and signed on its behalf by;

Chairman of the Board of Trustees Dated: 16 December 2025

Trustee Dated: 16 December 2025

The notes on pages 31 to 56 form part of these financial statements.

ST ANDREW’S FIRST AID

GROUP STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025

27

2025 2024
£ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net (expenditure)/income for the year (322,681) (100,152)
Adjustments for:
Depreciation charges 184,746 193,229
Impairment charge 419,620 -
Losses/(gains) on investments 37,168 (86,837)
Investment income (80,129) (83,550)
Loss on sale of fixed assets 5,093 -
Decrease in stocks 33,296 8,347
(Increase)/decrease in debtors (29,101) 58,031
Increase/(decrease) in creditors 107,103 (22,208)
─────── ───────
NET CASH PROVIDED BY/(USED IN) OPERATING
ACTIVITIES 355,115 (33,140)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income 80,129 83,550
Purchase of tangible fixed assets (21,266) (210,900)
Proceeds from the sale of investments 558,791 318,598
Purchase of investments (564,075) (361,199)
─────── ───────
NET CASH PROVIDED BY/(USED IN) INVESTING
ACTIVITIES 53,579 (169,951)
─────── ───────
Repayment of bank loan (62,500) (62,500)
─────── ───────
NET CASH (USED IN) FINANCING ACTIVITIES (62,500) (62,500)
─────── ───────
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 346,194 (265,591)
CASH AND CASH EQUIVALENTS AT 1 APRIL 1,002,838 1,268,429
─────── ───────
CASH AND CASH EQUIVALENTS AT 31 MARCH 1,349,032 1,002,838
═══════ ═══════
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash on deposit and at bank 1,349,032 1,002,838
═══════ ═══════

ST ANDREW’S FIRST AID

GROUP STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025

28

ANALYSIS OF CHANGES IN NET DEBT

At 1 April 2024 Cashflows Other non – At 31 March
cash changes 2025
£ £ £ £
Cash
and		 cash
equivalents
Cash 1,002,838 346,194 - 1,349,032
─────── ─────── ─────── ───────
1,002,838 346,194 - 1,349,032
Borrowings
Debt due within one (62,500) 26,042 - (36,458)
year
Debt due after one (36,458) 36,458 - -
year
─────── ─────── ─────── ───────
(98,958) 62,500 - (36,458)
─────── ─────── ─────── ───────
Total 903,880 408,694 - 1,312,574
═══════ ═══════ ═══════ ═══════

ST ANDREW’S FIRST AID

PARENT STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025

29

ARENT STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025 29
2025 2024
£ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net (expenditure) for the year (458,998) (111,396)
Adjustments for:
Depreciation charges 177,684 186,897
Impairment charge 419,620 -
Losses/(Gains) on investments 37,168 (86,837)
Investment income (630,129) (513,550)
Loss on sale of fixed assets 5,039 -
Decrease/(Increase) in stocks 12,445 (10,060)
Decrease/(Increase) in debtors 13,015 (44,069)
(Decrease)/Increase in creditors (53,581) 41,869
─────── ───────
NET CASH (USED IN)/PROVIDED BY OPERATING
ACTIVITIES (477,737) (537,146)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment income 630,129 513,550
Purchase of tangible fixed assets (15,785) (201,027)
Proceeds from the sale of investments 558,791 318,598
Purchase of investments (564,075) (361,199)
─────── ───────
NET CASH PROVIDED BY INVESTING ACTIVITIES 609,060 269,922
─────── ───────
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 131,323 (267,224)
CASH AND CASH EQUIVALENTS AT 1 APRIL 756,021 1,023,245
─────── ───────
CASH AND CASH EQUIVALENTS AT 31 MARCH 887,344 756,021
═══════ ═══════
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash on deposit and at bank 887,344 756,021
═══════ ═══════

ST ANDREW’S FIRST AID

PARENT STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 MARCH 2025

30

ANALYSIS OF CHANGES IN NET DEBT

At 1 April 2024 Cashflows Other non At 31 March 2025
–cash
changes
£ £ £ £
Cash and cash
equivalents
Cash 756,021 131,323 - 887,344
─────── ─────── ─────── ───────
Total 756,021 131,323 - 887,344
═══════ ═══════ ═══════ ═══════

The parent charity has no debt.

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

31

1. GENERAL INFORMATION

These consolidated financial statements are presented in pounds sterling (GBP) as that is the currency in which the group’s transactions are denominated. They comprise the financial statements of the charity and its subsidiary (together ‘the group’) for the year ended 31 March 2025.

The principal activity of the charity and its subsidiary is the provision of first aid training and support. The charity is defined as a public benefit entity and thus the charity complies with all the disclosure requirements relating to public benefit entities.

St Andrew’s First Aid is incorporated by Royal Charter in the United Kingdom and is registered in Scotland. It is recognised as a charity for tax purposes by HMRC and is registered with the Office of the Scottish Charity Regulator (OSCR) under charity number SC006750. Details of the registered office and charity registration number can be found on page 15 of these financial statements.

2. PRINCIPAL ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with United Kingdom Accounting Standards, including the Financial Reporting Standard 102, ‘The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland’ (FRS 102), the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities preparing their accounts in accordance with 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 principal accounting policies applied in the preparation of these financial statements are noted below. These policies have been applied consistently to all the years presented, in dealing with items which are considered material in relation to the group’s financial statements unless otherwise stated.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Basis of consolidation

The consolidated financial statements include the results of St Andrew’s First Aid and its 100% owned subsidiary St Andrew’s First Aid Training & Supplies Limited for the year ended 31 March 2025.

Going Concern

The Trustees have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Income recognition

All income is included in the Statement of Financial Activities when the group is entitled to the income, it is probable that the income will be received and the amount can be measured reliably. The following specific policy is applied to particular categories of income:

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

32

2. PRINCIPAL ACCOUNTING POLICIES (continued)

Income recognition (continued)

• Charitable activities

Income from event cover is recognised in the period in which the service is provided.

Income from grants, where related to performance and specific deliverables, is accounted for as the group earns the right to consideration by its performance.

Income from the provision of first aid training is recognised when the service is provided and income from the sale of first aid supplies is recognised when the goods are dispatched.

Interest and investment income is included within the Statement of Financial Activities when receivable by the group.

Expenditure recognition

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Expenditure is classified under the following headings:

Costs of raising funds are those costs incurred in attracting voluntary income and in trading activities that raise funds.

Charitable activities include expenditure associated with the provision of first aid cover, first aid training and the supply of first aid consumables.

Support and governance costs have been allocated to charitable activities on the basis of resources used. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Governance costs include those costs incurred in the governance of the group and its assets and are primarily associated with constitutional and statutory requirements. Management costs relate to costs incurred within the Chief Executive’s Office. Legal costs are directly related to work carried out by the group’s solicitor during the year and Employment Law Specialist’s fees, along with various consultancy fees. Where costs cannot be directly allocated to one of the activities, they have been apportioned as detailed within note 13.

Investment gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (or purchase value if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening market value (or purchase date if later). Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

Taxation

There is no liability to taxation within the parent charity as the charity is exempt under sections 478489 of the Corporation Taxation Act 2010.

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

33

2. PRINCIPAL ACCOUNTING POLICIES (continued)

Tangible Fixed Assets

Tangible fixed assets are measured at cost or revaluation less accumulative depreciation and accumulative impairment losses. The movement in fixed assets is set out in note 16. Depreciation is provided to write off the cost of the fixed assets over their expected useful lives. The annual rates used for this purpose are as follows:

Heritable Property 2% per annum straight line on cost Leasehold Property Over length of lease Leasehold Improvements (Major) 10% per annum straight line on cost Leasehold Improvements (Minor) 5% per annum straight line on cost Computer Equipment 25% per annum straight line on cost Motor Vehicles 10 – 25% per annum reducing balance on cost Plant & Equipment 10 – 20% per annum straight line on cost

A minimum capitalisation of assets limit has been set at £300 for any single item. All receipts of fixed assets by way of gift, or financed by specific donations, are capitalised and included in the Balance Sheet. The market value of the gifted asset, or the donation received, is credited as income to the Capital Fund. This Fund is reduced over the useful life of the donated assets by charging depreciation in accordance with the fixed asset accounting policy.

Investments

Investments in subsidiary undertakings are included at cost less accumulated impairment.

Current asset investments are stated in the accounts at market value and income from investments is accounted for in the Statement of Financial Activities on the date on which it is receivable.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell. The stock valuation method is first-in, first-out (‘FIFO’) method. Allowance is made for obsolescence.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash at bank and in hand includes cash and short term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the group has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Provision for liabilities

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

34

2. PRINCIPAL ACCOUNTING POLICIES (continued)

Provision for liabilities (continued)

Fund Accounting

Further explanation of the nature and purpose of each fund is included in note 25 to the financial statements.

Contribution to Pension Funds

The group operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term. Amounts received as lease incentives are held in the Balance Sheet and released to the Statement of Financial Activities over the initial lease term.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

3. JUDGEMENTS IN APPLYING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In preparing the financial statements, management are required to make estimates and assumptions which affect reported income, expenses, assets, and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.

The trustees are satisfied that the accounting policies are appropriate and applied consistently. Key sources of estimation have been applied to the depreciation rates, which are deemed to be appropriate for the class of asset.

Impairmen t

The Trustees carry out regular impairment reviews in relation to assets.

Indicators of impairment of the carrying value of our Glasgow property were evident in the following circumstances, with the key judgements and estimates as follows:

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

35

best interests to relocate as soon as is practical for all training activity as well as HQ activity.

As a result of the above, the decision has been taken to fully impair the property’s carrying value in the financial statements. An impairment charge of £419,620 has been processed in order to fully write down this building’s carrying value at 31 March 2025. This is evident in note 16.

Separately we considered any provision which might be necessary in respect of potential dilapidations. As a result of the wording within the lease, which asks only for the building to be returned in a good state of repair and in a neat and tidy condition in 2067, we do not believe that any obligation at 31 March 2025 would be material to the financial statements.

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

36

4. COMPARATIVE GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Note
Income and endowments from:
Donations and legacies
6
Charitable activities
7
Other trading activities
8
Investments
9
Other
Total income
Expenditure on:
Raising funds
Fundraising
10
Trading activities
11
Investment management costs
Charitable activities
12
Total expenditure
Operating surplus/(deficit)
Net gains on investments
Net (expenditure)/income
5
Transfer between funds
Net movement in funds		 Unrestricted
Corps
Develo-
Event Community
IT
Refurbis
General
pment
Income
Projects
Upgrade
hment
Fund
Fund
Fund
Fund
Fund
Fund
2024
2024
2024
2024
2024
2024
£
£
£
£
£
£
190,038
-
-
-
-
-
658,682
-
-
-
-
-
2,415,027
-
-
-
-
-
83,550
-
-
-
-
-
3,482
-
-
-
-
-		 Restricted
Business
Develop-
Revaluation
Capital
ment
Donation
Reserve
Total
Fund
Fund
Fund
Fund
Funds
2024
2024
2024
2024
2024
£
£
£
£
£
-
-
110,542
-
300,580
-
-
-
-
658,682
-
-
28,057
-
2,443,084
-
-
-
-
83,550
-
-
-
-
3,482
3,350,779
-
-
-
-
-		 -
-
138,599
-
3,489,378
97,213
-
-
-
-
-
1,937,664
-
-
-
-
15,609
10,669
-
-
-
-
-
2,045,546
-
-
-
-
15,609
1,490,367
-
-
22,924
-
14,408		 -
-
-
-
97,213
-
-
-
-
1,953,273
-
-
-
-
10,669
-
-
-
-
2,061,155
-
-
87,513
-
1,615,212
3,535,913
-
-
22,924
-
30,017		 -
-
87,513
-
3,676,367
(185,134)
86,837
-
-
-
-
(22,924)
-
-
-
(30,017)
-		 -
-
-
-
51,086
-
-
-
(186,989)
86,837
(98,297)
-
-
(22,924)
-
(30,017)
23,720
(401)
-
-
-
-		 -
-
51,086
-
(100,152)
48,275
-
(65,387)
(6,207)
-
(74,577)
(401)
-
(22,924)
-
(30,017)		 48,275
-
(14,301)
(6,207)
(100,152)

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

37

4. COMPARATIVE PARENT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Note
Income and endowments from:
Donations and legacies
6
Charitable activities
7
Other trading activities
8
Investments
9
Other
Total income
Expenditure on:
Raising funds
Fundraising
10
Trading activities
11
Investment management costs
Charitable activities
12
Total expenditure
Operating surplus/(deficit)
Net (losses) on investments
Net income
5
Transfer between funds
Net movement in funds		 Unrestricted
General
Fund
Corps
Develop-
ment
Fund
Event
Income
Fund
Communi
ty
Projects
Fund
IT
Upgrade
Fund
Refurb-
ishment
Fund
2024
2024
2024
2024
2024
2024
£
£
£
£
£
£
190,038
-
-
-
-
-
658,682
-
-
-
-
-
1,589,341
-
-
-
-
-
513,550
-
-
-
-
-
3,482
2,955,093
-
-
-
-
-
97,213
-
-
-
-
-
1,553,222
-
-
-
-
15,609
10,669
-
-
-
-
-
1,661,104
-
-
-
-
15,609
1,490,367
-
-
22,924
-
14,408
3,151,471
-
-
22,924
-
30,017
(196,378)
86,837
-
-
-
(22,924)
-
-
-
(30,017)
-
-
(109,541)
-
-
(22,924)
-
(30,017)
23,720
(401)
-
-
-
-
(85,821)
(401)
-
(22,924)
-
(30,017)		 Restricted
Capital
Fund
Business
Develop-
ment
Fund
Donation
Fund
Revaluation
Reserve
Fund
Total
Funds
2024
2024
2024
2024
2024
£
£
£
£
£
-
-
110,542
-
300,580
-
-
-
-
658,682
-
-
28,057
-
1,617,398
-
-
-
-
513,550
3,482

-
-
138,599
-
3,093,692
-
-
-
-
97,213
-
-
-
-
1,568,831
-
-
-
-
10,669
-
-
-
-
1,676,713
-
-
87,513
-
1,615,212
-
-
87,513
-
3,291,925
-
-
-
51,086
-
-
-
-
(198,233)
86,837
-
-
51,086
-
(111,396)
48,275
-
(65,387)
(6,207)
-
48,275
-
(14,301)
(6,207)
(111,396)

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

38

5.
6.
7.		 NET (EXPENDITURE)/INCOME FOR THE YEAR
2025
2024
The group net (expenditure)/income for the year is stated after
£
£
charging:
Depreciation of tangible fixed assets
184,746
193,229
Impairment charge of tangible fixed assets
419,620
-
Auditor's remuneration for audit services
32,500
35,095
Auditor's remuneration for non audit services
950
1,000
Operating lease payments - land and buildings
48,985
48,545
Operating lease payments - other
14,897
19,238
═══════
═══════
Group
Parent
2025
2024
2025
2024
DONATIONS AND LEGACIES
£
£
£
£
Trust & Grant Income
81,998
112,558
81,998
112,558
Donations & Legacies
170,292
188,022
170,292
188,022
───────
───────
───────
───────
252,290
300,580
252,290
300,580
═══════
═══════
═══════
═══════
The income is split as follows:-
Trust & Grant Income
£
£
£
£
Unrestricted
5,855
7,633
5,855
7,633
Restricted
76,143
104,925
76,143
104,925
───────
───────
───────
───────
81,998
112,558
81,998
112,558
═══════
═══════
═══════
═══════
Donations & Legacies
Unrestricted
169,292
182,405
169,292
182,405
Restricted
1,000
5,617
1,000
5,617
───────
───────
───────
───────
170,292
188,022
170,292
188,022
═══════
═══════
═══════
═══════
Group
Parent
INCOME FROM CHARITABLE
2025
2024
2025
2024
ACTIVITIES
£
£
£
£
Event Cover
685,601
658,682
685,601
658,682
───────
───────
───────
───────
685,601
658,682
685,601
658,682
═══════
═══════
═══════
═══════
The income is split as follows:-
Event Cover
Unrestricted
685,601
658,682
685,601
658,682
Restricted
-
-
-
-
───────
───────
───────
───────
685,601
658,682
685,601
658,682
═══════
═══════
═══════
═══════

Group

Parent

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

39

ST ANDREW’S FIRST AID

8. OTHER TRADING ACTIVITIES
2025
2024
2025
2024
INCOME
£
£
£
£
Fundraising event income
36,216
37,585
36,216
37,585
Self funded courses
8,720
-
8,720
-
Sponsorship
-
28,057
-
28,057
Management fee
-
-
1,558,774
1,551,756
Training income from trading subsidiary
2,467,553
2,139,700
-
-
Supplies income from trading subsidiary
The income is split as follows:
Fundraising event income
244,240
──────
2,756,729
═══════
Group
237,742
──────
2,443,084
═══════
-
───────
1,603,710
═══════
Parent
-
───────
1,617,398
═══════
Unrestricted
31,723
37,585
31,723
37,585
Restricted
4,493
───────
36,216
═══════
-
───────
37,585
═══════
4,493
───────
36,216
═══════
-
───────
37,585
═══════
Self funded courses
Unrestricted
-
-
-
-
Restricted
8,720
───────
8,720
═══════
-
───────
-
═══════
8,720
───────
8,720
═══════
-
───────
-
═══════
Sponsorship
Unrestricted
-
-
-
-
Restricted
-
───────
-
═══════
28,057
───────
28,057
═══════
-
───────
-
═══════
28,057
───────
28,057
═══════
Management fee
Unrestricted
-
-
1,558,774
1,551,756
Restricted
-
───────
-
═══════
-
───────
-
═══════
-
───────
-
═══════
-
───────
-
═══════
Training income from trading subsidiary
Unrestricted
2,467,553
2,139,700
-
-
Restricted
-
───────
2,467,553
═══════
-
───────
2,139,700
═══════
-
───────
-
═══════
-
───────
-
═══════
Supplies income from trading subsidiary
Unrestricted
244,240
237,242
-
-
Restricted
-
───────
244,240
═══════
-
───────
237,242
═══════
-
───────
-
═══════
-
───────
-
═══════

ST ANDREW’S FIRST AID

40

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Group Group Parent Parent
2025 2024 2025 2024
9. INVESTMENT INCOME £ £ £ £
Bank interest 833 1,093 833 1,093
Dividends received 50,152 48,786 50,152 48,786
Gift aid from subsidiary - - 550,000 430,000
Gift aid claimed on donations 29,144 33,671 29,144 33,671
───────
───────
───────		 ───────
80,129 83,550 630,129 513,550
═══════
═══════
═══════		 ═══════
All of the above income is unrestricted.
Group Parent
10. COST OF GENERATING VOLUNTARY 2025 2024 2025 2024
INCOME £ £ £ £
Fundraising costs 71,010 97,213 71,010 97,213
═══════
═══════
═══════		 ═══════
11. EXPENDITURE ON TRADING First Aid First Aid
ACTIVITIES TO RAISE FUNDS Note Supplies Training Total Total
2025 2025 2025 2024
GROUP £ £ £ £
Trainer wages and salaries - 522,721 522,721 533,509
Cost of first aid supplies 185,169 - 185,169 226,085
Other direct costs 13,493 157,162 170,655 152,458
Miscellaneous Expenses 70,926 70,926 141,852 112,022
Support Costs 13 91,397 1,143,634 1,235,031 929,199
────── ────── ────── ──────
2025 360,985 1,894,443 2,255,428 1,953,273
══════ ══════ ══════ ══════
2024 391,681 1,561,592 1,953,273
═══════ ═══════ ═══════
11. EXPENDITURE ON TRADING Activities Total Total
ACTIVITIES TO RAISE FUNDS cont’d 2025 2025 2024
Note £ £ £
PARENT
Miscellaneous Expenses 37,612 37,612 30,866
Support Costs 13 1,751,114 1,751,114 1,537,965
─────── ─────── ───────
2025 1,788,726 1,788,726 1,568,831
═══════ ═══════ ═══════
2024 1,568,831 1,568,831
═══════ ═══════

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

41

12. EXPENDITURE ON Volunteer Community
CHARITABLE ACTIVITIES Develop- Event First Aid
ment Cover Training Total Total
2025 2025 2025 2025 2024
GROUP Note £ £ £ £ £
Stock Purchased 15,623 - - 15,623 56,375
Equipment - 22,190 - 22,190 29,794
Event Expenses - 39,197 - 39,197 58,778
Vehicle Costs - 17,511 - 17,511 17,629
Miscellaneous Expenses 72,415 - 28,086 100,501 120,772
Support Costs 13 699,373 699,373 131,244 1,529,990 1,331,864
─────── ─────── ─────── ────── ──────
2025 787,411 778,271 159,330 1,725,012 1,615,212
═══════ ═══════ ═══════ ══════ ═══════
2024 785,683 714,737 114,792 1,615,212
═══════ ═══════ ═══════ ══════
Volunteer Community
Develop- Event First Aid
ment Cover Training Total Total
2025 2025 2025 2025 2024
PARENT Note £ £ £ £ £
Stock Purchased 15,623 - - 15,623 56,375
Equipment - 22,190 - 22,190 29,794
Event Expenses - 39,197 - 39,197 58,778
Vehicle Costs - 17,511 - 17,511 17,629
Miscellaneous Expenses 72,415 - 28,086 100,501 120,772
Support Costs 13 699,373 699,373 131,244 1,529,990 1,331,864
─────── ─────── ─────── ────── ──────
2025 787,411 778,271 159,330 1,725,012 1,615,212
═══════ ═══════ ═══════ ══════ ═══════
2024 785,683 714,737 114,792 1,615,212
═══════ ═══════ ═══════ ══════

42

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

13. ANALYSIS OF SUPPORT COSTS BY ACTIVITY

GROUP
Support Cost
Staff Costs
Miscellaneous & Travel Expenses
Postage & Stationery
Telephone & Fax
Rent & Rates
Heat & Light
Repairs & Maintenance
Cleaning
Insurance
Charges
Marketing
Audit & support
Loss on disposal of assets
Depreciation
Impairment charge
2025
2024		 Volunteer
Develop-
ment
Fund
2025
£
433,369
3,743
1,592
5,225
16,314
15,502
24,216
19,460
19,577
1,630
6,294
20,011
1,034
39,090
92,316		 Event
Cover
2025
£
433,369
3,743
1,592
5,225
16,314
15,502
24,216
19,460
19,577
1,630
6,294
20,011
1,034
39,090
92,316		 Community
First Aid
Training
2025
£
82,546
713
303
995
2,966
2,819
4,403
3,538
3,559
311
1,199
3,812
188
7,107
16,785		 First Aid
Supplies
2025
£
43,826
677
288
945
2,707
2,572
4,018
3,228
3,248
295
1,138
4,830
94
7,367
16,163		 First Aid
Training
2025
£
547,830
8,071
3,601
11,811
33,833
32,147
50,220
40,356
40,598
3,685
14,228
60,380
2,743
92,092
202,040		 Total
2025
£
1,540,940
16,947
7,376
24,201
72,134
68,542
107,073
86,042
86,559
7,551
29,153
109,044
5,093
184,746
419,620
2,765,021
2,261,063
Notes
1
2		 Total
2024
Note
£
1,595,265
1
24,823
1
9,254
1
16,724
1
58,921
2
41,452
2
92,542
2
64,336
2
68,731
2
6,908
1
21,129
1
67,749
1
-
193,229
2
-
2,261,063
699,373 699,373 131,244 91,397 1,143,634
608,536 608,536 114,792 97,455 831,744
Volunteer
**Develop- **		 Event Community
First Aid		 First Aid First Aid
ment Cover Training Supplies Training Notes
Administration Costs 21% 21% 4% 4% 50% 1
Accommodation Costs 22% 22% 4% 2% 50% 2

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

43

13. ANALYSIS OF SUPPORT COSTS BY ACTIVITY (continued)

PARENT
Support Cost
Staff Costs
Miscellaneous & Travel Expenses
Postage & Stationery
Telephone & Fax
Rent & Rates
Heat & Light
Repairs & Maintenance
Cleaning
Insurance
Charges
Marketing
Audit & support
Loss on disposal of assets
Depreciation
Impairment charge
2025
2024		 Volunteer
Develop-
ment
Fund
Event
Cover
Community
First Aid
Training
First Aid
Supplies
First Aid
Training
Total
2025
2025
2025
2025
2025
2025
£
£
£
£
£
£
433,369
433,369
82,546
82,546
1,031,830
2,063,661
3,743
3,743
713
713
8,573
17,486
1,592
1,592
303
303
3,793
7,583
5,225
5,225
995
995
12,439
24,879
16,314
16,314
2,966
1,483
37,078
74,155
15,502
15,502
2,819
1,409
35,231
70,463
24,216
24,216
4,403
2,201
55,037
110,073
19,460
19,460
3,538
1,769
44,226
88,453
19,577
19,577
3,559
1,780
44,492
88,985
1,630
1,630
311
311
3,881
7,763
6,294
6,294
1,199
1,199
14,984
29,970
20,011
20,011
3,812
3,812
47,646
95,292
1,034
1,034
188
94
2,689
5,039
39,090
39,090
7,107
3,554
88,843
177,684
92,316
92,316
16,785
8,392
209,810
419,620
699,373
699,373
131,244
110,561
1,640,553
3,281,106
608,536
608,536
114,792
103,047
1,434,918
2,869,829		 Total
2024
Note
£
2,132,524
1
30,494
1
11,368
1
20,545
1
72,381
2
50,921
2
113,683
2
79,034
2
84,433
2
8,486
1
25,956
1
53,107
1
-
186,897
2
-
2,869,829
Volunteer
**Develop- **		 Event Community
First Aid		 First Aid First Aid
ment Cover Training Supplies Training Notes
Administration Costs 21% 21% 4% 4% 50% 1
Accommodation Costs 22% 22% 4% 2% 50% 2

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

44

Group Parent
2025 2024 2025 2024
14. GOVERNANCE COSTS £ £ £ £
Audit and Accountancy Fees 36,400 40,729 23,626 26,564
Legal and Professional Fees 81,471 37,659 80,493 37,212
Management Costs 125,453 122,986 125,453 122,986
─────── ─────── ─────── ───────
243,324 201,374 229,572 186,762
═══════ ═══════ ═══════ ═══════

Audit and accountancy fees are included within audit and support costs and are apportioned by activity within note 13.

Management costs are included within staff costs and are apportioned by activity within note 13.

15. STAFF COSTS

STAFF COSTS
2025 2024
Group and parent £ £
Wages and Salaries 1,770,719 1,822,206
Social Security Costs 162,023 165,162
Pension Costs 113,752 113,235
Life Assurance 17,167 31,921
─────── ───────
2,063,661 2,132,524
═══════ ═══════

The average number of staff employed by the charity during the financial year was 56 ( 2024 - 58 ).

The charity considers its key management personnel to comprise of the Trustees and the senior management team. The total employment benefits including employer pension contributions of the key management personnel were £489,252 (2024 - £489,507).

The Trustees are not remunerated for their services to the board. During the year expenses of £1,494 ( 2024 - £1,303) were paid to 2 ( 2024 - 2 ) trustees for travel and incidental expenses.

2025 2024
£ £
The number of employees earning £60,000 per annum or more was:
£70,001 - £80,000 1 1
═══════ ═══════
£60,001 - £70,000 4 4
═══════ ═══════

45

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

16. FIXED ASSETS
Heritable
Property
Leasehold
Property
Improve
-ments
Computer
Equipment
Motor
Vehicles
Equipment
Total
GROUP
£
£
£
£
£
£
£
Cost/Valuation
As at 1 April 2024
578,082
400,000
1,748,401
114,716
316,055
983,514
4,140,768
Additions
-
-
-
5,979
-
15,287
21,266
Disposals
-
-
(55,050)
(8,098)
-
(5,441)
(68,589)
───────
───────
───────
───────
───────
───────
───────
As at 31 March 2025
578,082
400,000
1,693,351
112,597
316,055
993,360
4,093,445
───────
───────
───────
───────
───────
───────
───────
Depreciation
As at 1 April 2024
179,874
182,010
1,338,490
83,661
283,562
743,535
2,811,132
Charge for the year
11,562
5,200
84,394
15,566
8,123
59,901
184,746
Eliminated on Disposal
-
-
(50,319)
(7,736)
-
(5,441)
(63,496)
Impairment charge for the year
-
212,790
206,830
-
-
-
419,620
───────
───────
───────
───────
───────
───────
───────
As at 31 March 2025
191,436
400,000
1,579,395
91,491
291,685
797,995
3,352,002
───────
───────
───────
───────
───────
───────
───────
Net Book Value
As at 31 March 2025
386,646
-
113,956
21,106
24,370
195,365
741,443
═══════
═══════
═══════
═══════
═══════
═══════
═══════
As at 31 March 2024
398,208
217,990
409,911
31,055
32,493
239,979
1,329,636
═══════
═══════
═══════
═══════
═══════
═══════
═══════

Following a review during the year of the carrying value of the charity’s fixed assets an impairment charge of £419,620 was made. This charge is in relation to the charity’s main office. Further details are provided in note 3.

46

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

16. FIXED ASSETS (continued)
Heritable
Property
Leasehold
Property
Improve
-ments
Computer
Equipment
Motor
Vehicles
Equipment
Total
PARENT
£
£
£
£
£
£
£
Cost/Valuation
As at 1 April 2024
578,082
400,000
1,748,401
100,680
316,055
958,184
4,101,402
Additions
-
-
-
3,793
-
11,992
15,785
Disposals
-
-
(55,050)
(7,704)
-
(5,441)
(68,195)
──────
───────
──────
───────
───────
───────
───────
As at 31 March 2025
578,082
400,000
1,693,351
96,769
316,055
964,735
4,048,992
───────
───────
───────
───────
───────
───────
───────
Depreciation
As at 1 April 2024
179,874
182,010
1,338,490
74,978
283,562
729,970
2,788,884
Charge for the year
11,562
5,200
84,394
12,668
8,123
55,737
177,684
Eliminated on Disposal
-
-
(50,319)
(7,396)
-
(5,441)
(63,156)
Impairment charge for the year
-
212,790
206,830
-
-
-
419,620
───────
───────
───────
───────
───────
───────
───────
As at 31 March 2025
191,436
400,000
1,579,395
80,250
291,685
780,266
2,483,792
───────
───────
───────
───────
───────
───────
───────
Net Book Value
As at 31 March 2025
386,646
-
113,956
16,519
24,370
184,469
725,960
═══════
═══════
═══════
═══════
═══════
═══════
═══════
As at 31 March 2024
398,208
217,990
409,911
25,702
32,493
228,214
1,312,518
═══════
═══════
═══════
═══════
═══════
═══════
═══════

Following a review during the year of the carrying value of the charity’s fixed assets an impairment charge of £419,620 was made. This charge is in relation to the charity’s main office. Further details are provided in note 3.

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

47

2025 2024
17. FIXED ASSET INVESTMENTS £ £
Parent
Shares in subsidiary company 250,000 250,000
═══════ ═══════

The parent owns 100% of the share capital of St Andrew’s First Aid Training & Supplies Limited which is incorporated in Scotland (SC415390).

2025 2025
£ £
Turnover 2,743,492 Total Assets 915,854
Expenditure (2,057,175) Total Liabilities (515,330)
Taxation - Provision for liabilities (965)
─────── ───────
Profit for the year to 31 Net Assets as at 31 March
March 2025 686,317 2025 399,559
═══════ ═══════

18. CURRENT ASSET INVESTMENTS

Group and parent

Listed investments are stated in the accounts at market value as follows:

2025
£
Market Value as at 1 April 2024 1,626,176
Additions at cost 564,075
Disposals (558,791)
───────
1,631,460
Change in unrealised gains (122,428)
Gain on disposal of investments 85,260
───────
Market Value as at 31 March 2025 1,594,292
═══════

Only one investment, in MI Twentyfour Asset Backed Inc a GRS DIS (£83,536) is more than 5% of the total investment portfolio.

All investments held by the charity are directly listed in the United Kingdom.

2025 2024
19. STOCK £ £
Group
Stock 96,186 129,482
═══════ ═══════
2025 2024
£ £
Parent
Stock 49,867 62,312
═══════ ═══════

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

48

2025 2024
20. DEBTORS £ £
Group
Trade Debtors 442,837 372,467
Accrued Income 2,190 21,479
Prepayments 75,105 89,469
Other Debtors 1,000 8,284
─────── ───────
521,132 491,699
═══════ ═══════
Parent
Trade Debtors 76,189 62,991
Accrued Income - 10,499
Prepayments 51,579 69,868
Other Debtors 5,012 8,284
Amounts due from subsidiary 18,379 12,532
─────── ───────
151,159 164,174
═══════ ═══════
2025 2024
21. CREDITORS (falling due within one year) £ £
Group
Trade creditors 57,489 114,207
PAYE & NI 37,951 43,333
V.A.T. 159,080 118,989
Accrued charges 113,959 109,851
Deferred income (note 23) 248,037 123,994
Other creditors 8,910 7,949
Bank loan 36,458 62,500
─────── ───────
661,884 580,823
═══════ ═══════
Parent
Trade creditors 37,215 81,316
PAYE & NI 37,951 43,333
Accruals and deferred income 85,201 90,262
Other creditors 8,910 7,947
─────── ───────
169,277 222,858
═══════ ═══════

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

49

2025 2024
22. CREDITORS (falling due after more than one year) £ £
Group
Bank loan - 36,458
─────── ───────
- 36,458
═══════ ═══════
The bank loan is repayable in instalments over 5 years and interest is payable at a rate of
1.96%. The above bank loan is due as follows:
2025 2024
£ £
Within 1 year - 36,458
─────── ───────
- 36,458
═══════ ═══════
2025 2024
23. DEFERRED INCOME £ £
Group
As at 1 April 123,994 148,877
Deferred in year (note 21) 248,037 123,994
Released in year (123,994) (148,877)
─────── ───────
At 31 March 248,037 123,994
═══════ ═══════
Parent
As at 1 April - -
Deferred in year (note 21) - -
Released in year - -
─────── ───────
At 31 March - -
═══════ ═══════

Deferred income relates to courses and events booked and invoiced in advance and which relates to future periods.

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

50

24. PROVISION FOR LIABILITIES

PROVISION FOR LIABILITIES
Group £
Deferred taxation arising on accelerated capital allowances
Opening balance at 1 April 2024 965
Charge in the year -
───────
Balance at 31 March 2025 965
═══════

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

51

25. RESERVES

a.) Movement in the year ended 31 March 2025

At 1 April Net At 31
2024 (Losses) on Movement March
£ Income Expenditure Investments Transfers In Year 2025
£ £ £ £ £ £
GROUP
UNRESTRICTED
FUNDS
General Funds 2,966,748 3,684,408 (3,963,357) (37,168) 237,313 (78,804) 2,887,944
Corps Development 93,984 - - - - - 93,984
Fund
Event Income Fund 100,000 - - - - 100,000
Community Projects
Fund 129,814 - - - (31,957) (31,857) 97,857
IT Upgrade Fund 69.373 - - - - - 69,373
Refurbishment Fund 201,451 - (36,745) - - (36,745) 164,706
Designated Funds
Total 594,622 - (36,745) - (31,957) (68,702) 525,920
UNRESTRICTED
FUNDS TOTAL 3,561,370 3,684,408 (3,580,482) (37,168) 205,356 (147,506) 3,413,864
RESTRICTED FUNDS
Capital Fund 101,235 - - - (8,845) (8,845) 92,390
Business Development
Fund 4,178 - - - - - 4,178
Donation Fund 108,618 90,356 (60,175) - (10,327) 19,854 128,472
Revaluation Reserve 186,184 - - - 186,184 186,184 -
RESTRICTED FUNDS
TOTAL 400,215 90,356 (60,175) - (205,356) (175,175) 225,040
TOTAL FUNDS 3,961,585 3,774,764 (4,060,277) (37,168) - (322,681) 3,638,904
PARENT
UNRESTRICTED
FUNDS
General Funds 2,953,509 3,081,389 (3,496,655) (37,168) 237,313 (215,120) 2,738,388
Corps Development 93,984 - - - - - 93,984
Fund
Event Income Fund 100,000 - - - - - 100,000
Community Projects 129,814 - - - (31,957) (31,957) 97,857
Fund
IT Upgrade Fund 69.373 - - - - - 69,373
Refurbishment Fund 201,451 - (36,745) - - (36,745) 164,706
Designated Funds
Total 594,622 - (36,745) - (31,957) (68,702) 525,920
UNRESTRICTED
FUNDS TOTAL 3,548,131 3,081,389 (3,533,400) (37,168) 205,356 (283,822) 3,264,308
RESTRICTED FUNDS
Capital Fund 101,235 - - - (8,845) (8,845) 92,390
Business Development
Fund 4,178 - - - - - 4,178
Donation Fund 108,615 90,356 (60,175) - (10,327) 19,854 128,469
Revaluation Reserve 186,184 - - - (186,184) (186,184) -
RESTRICTED FUNDS
TOTAL 400,212 90,356 (60,175) - (205,356) (175,175) 225,037
TOTAL FUNDS 3,948,343 3,171,745 (3,593,575) (37,168) - (458,998) 3,489,345

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

52

25. RESERVES (Continued)

b.) Movement in the year ended 31 March 2024

At 1 Net At 31
April Gains on Movement March
2023 Income Expenditure Investments Transfers In Year 2024
£ £ £ £ £ £ £
GROUP
UNRESTRICTED
FUNDS
General Funds 3,041,325 3,350,779 (3,535,913) 86,837 23,720 (74,577) 2,966,748
Corps Development Fund 94,385 - - - (401) (401) 93,984
Event Income Fund 100,000 - - - - - 100,000
Community Projects 152,738 - (22,924) - - (22,924) 129,814
Fund
IT Upgrade Fund 69.373 - - - - - 69.373
Refurbishment Fund 231,468 - (30,017) - - (30,017) 201,451
Designated Funds
Total 647,964 - (52,941) - (401) (53,342) 594,622
UNRESTRICTED
FUNDS TOTAL 3,689,289 3,350,779 (3,588,854) 86,837 23,319 (127,919) 3,561,370
RESTRICTED FUNDS
Capital Fund 52,960 - - - 48,275 48,275 101,235
Business Development
Fund 4,178 - - - - - 4,178
Donation Fund 122,919 138,599 (87,513) - (65,387) (14,301) 108,618
Revaluation Reserve 192,391 - - - (6,207) (6,207) 186,184
RESTRICTED FUNDS
TOTAL 372,448 138,599 (87,513) - (23,319) 27,767 400,215
FUNDS 4,061,737 3,489,378 (3,676,367) 86,837 - (100,152) 3,961,585
PARENT
UNRESTRICTED
FUNDS
General Funds 3,039,330 2,955,093 (3,151,471) 86,837 23,720 (85,821) 2,953,509
Corps Development Fund 94,385 - - - (401) (401) 93,984
Event Income Fund 100,000 - - - - - 100,000
Community Projects
Fund 152,738 - (22,924) - - (22,924) 129,814
IT Upgrade Fund 69.373 - - - - - 69.373
Refurbishment Fund 231,468 - (30,017) - - (30,017) 201,451
Designated Funds
Total 647,964 - (52,941) - (401) (53,342) 594,622
UNRESTRICTED
FUNDS TOTAL 3,687,294 2,955,093 (3,204,412) 86,837 23,319 (139,163) 3,548,131
RESTRICTED FUNDS
Capital Fund 52,960 - - - 48,275 48,275 101,235
Business Development
Fund 4,178 - - - - - 4,178
Donation Fund 122,916 138,599 (87,513) - (65,387) (14,301) 108,615
Revaluation Reserve 192,391 - - - (6,207) (6,207) 186,184
RESTRICTED FUNDS
TOTAL 372,445 138,599 (87,513) - (23,319) 27,757 400,212
TOTAL FUNDS 4,059,739 3,093,692 (3,291,925) 86,837 - (111,396) 3,948,343

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

53

25. RESERVES (continued)

GROUP (continued)

The unrestricted General Funds are expendable at the discretion of the Trustees in furtherance of the objects of St Andrew's Ambulance Association.

The Corps Development Fund are funds designated to provide the required equipment and training for our volunteers.

The Event Income Fund is a designated fund for the purpose of providing protection against any unexpected fall in event income and to enable the association to continue to operate. This has been created due to the unpredictability of this income stream.

The Community Projects Fund is a designated fund for the purpose of providing match funding for new community projects and to fund a community trainer post.

The IT Upgrade Fund is a designated fund for the purpose of replacing or upgrading the IT systems of the association.

The Restricted Business Development Fund is funds received for the purpose of researching new business opportunities for the association.

The Refurbishment Fund is a designated fund for the purpose of upgrading and refurbishing the heritable property of the charity to improve the building condition, efficiency of use and sustainability.

The Restricted Capital Fund represents the proportion of the net book value of the asset funded by a grant. The fund increases by way of transfer from the restricted donation fund whenever capital is expended using donations recorded as income in the restricted donation fund. The fund reduces in line with depreciation charged on assets funded by restricted donations by way of transfer against the unrestricted general fund.

The revaluation reserve represents the historical revaluation of property held by the charity. The movement on the restricted revaluation reserve represents the release of depreciation and impairment charged for the year on the revalued assets. A transfer of £186,184 was made to the General Fund in respect of the impairment charge during the year.

The restricted donation fund is comprised of various donations and grants where restrictions have been imposed by the donor. Donations received in 2025 of £90,356 include donations from Gannochy Trust (£30,000), the Robert Barr Charitable Trust (£20,000) and Engage Renfrew (£10,000). Where a donation is spent on capital items (fixed assets) a transfer is made from the restricted donation fund to the restricted capital fund. During the year £10,327 was transferred to the restricted capital fund in respect of capital expenditure.

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

54

26. ANALYSIS OF NET ASSETS BETWEEN FUNDS

a) Analysis of net assets as at 31 March 2025

Current
Fixed Current Liabilities < 1 Provision for Net
Assets Assets year liabilities Assets
£ £ £ £ £
GROUP
UNRESTRICTED FUNDS
General Funds 649,053 2,901,740 (661,884) (965) 2,887,944
Corps Development Fund - 93,984 - - 93,984
Event Income Fund - 100,000 - - 100,000
Community Projects Fund - 97,857 - - 97,857
IT Upgrade Fund - 69.373 - - 69.373
Refurbishment Fund - 164,706 - - 164,706
Designated Funds Total - 525,920 - - 525,920
UNRESTRICTED FUNDS
TOTAL 649,053 3,427,660 (661,884) (965) 3,413,864
RESTRICTED FUNDS
Capital Fund 92,390 - - - 92,390
Business Development Fund - 4,178 - - 4,178
Donation Fund - 128,472 - - 128,472
Revaluation Reserve - - - - -
RESTRICTED FUNDS TOTAL 92,390 132,650 - - 225,040
TOTAL FUNDS 741,443 3,560,310 (661,884) (965) 3,638,904
PARENT
UNRESTRICTED FUNDS
General Funds 883,570 2,024,095 (169,277) - 2,738,388
Corps Development Fund - 93,984 - - 93,984
Event Income Fund - 100,000 - - 100,000
Community Projects Fund - 97,857 - - 97,857
IT Upgrade Fund - 69.373 - - 69.373
Refurbishment Fund - 164,706 - - 164,706
Designated Funds Total - 525,920 - - 525,920
UNRESTRICTED FUNDS
TOTAL 883,570 2,550,015 (169,277) - 3,264,308
RESTRICTED FUNDS
Capital Fund 92,390 - - - 92,390
Business Development Fund - 4,178 - - 4,178
Donation Fund - 128,469 - - 128,469
Revaluation Reserve - - - - -
RESTRICTED FUNDS TOTAL 92,390 132,647 - - 225,037
TOTAL FUNDS 975,960 2,682,662 (169,277) - 3,489,345

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

55

26. ANALYSIS OF NET ASSETS BETWEEN FUNDS (Continued)

b) Analysis of net assets as at 31 March 2024

At 1 Net At 31
April Gains on Movement March
2023 Income Expenditure Investments Transfers In Year 2024
£ £ £ £ £ £ £
GROUP
UNRESTRICTED
FUNDS
General Funds 3,041,325 3,350,779 (3,535,913) 86,837 23,720 (74,577) 2,966,748
Corps Development Fund 94,385 - - - (401) (401) 93,984
Event Income Fund 100,000 - - - - - 100,000
Community Projects 152,738 - (22,924) - - (22,924) 129,814
Fund
IT Upgrade Fund 69.373 - - - - - 69.373
Refurbishment Fund 231,468 - (30,017) - - (30,017) 201,451
Designated Funds
Total 647,964 - (52,941) - (401) (53,342) 594,622
UNRESTRICTED
FUNDS TOTAL 3,689,289 3,350,779 (3,588,854) 86,837 23,319 (127,919) 3,561,370
RESTRICTED FUNDS
Capital Fund 52,960 - - - 48,275 48,275 101,235
Business Development
Fund 4,178 - - - - - 4,178
Donation Fund 122,919 138,599 (87,513) - (65,387) (14,301) 108,618
Revaluation Reserve 192,391 - - - (6,207) (6,207) 186,184
RESTRICTED FUNDS
TOTAL 372,448 138,599 (87,513) - (23,319) 27,767 400,215
FUNDS 4,061,737 3,489,378 (3,676,367) 86,837 - (100,152) 3,961,585
PARENT
UNRESTRICTED
FUNDS
General Funds 3,039,330 2,955,093 (3,151,471) 86,837 23,720 (85,821) 2,953,509
Corps Development Fund 94,385 - - - (401) (401) 93,984
Event Income Fund 100,000 - - - - - 100,000
Community Projects
Fund 152,738 - (22,924) - - (22,924) 129,814
IT Upgrade Fund 69.373 - - - - - 69.373
Refurbishment Fund 231,468 - (30,017) - - (30,017) 201,451
Designated Funds
Total 647,964 - (52,941) - (401) (53,342) 594,622
UNRESTRICTED
FUNDS TOTAL 3,687,294 2,955,093 (3,204,412) 86,837 23,319 (139,163) 3,548,131
RESTRICTED FUNDS
Capital Fund 52,960 - - - 48,275 48,275 101,235
Business Development
Fund 4,178 - - - - - 4,178
Donation Fund 122,916 138,599 (87,513) - (65,387) (14,301) 108,615
Revaluation Reserve 192,391 - - - (6,207) (6,207) 186,184
RESTRICTED FUNDS
TOTAL 372,445 138,599 (87,513) - (23,319) 27,757 400,212
TOTAL FUNDS 4,059,739 3,093,692 (3,291,925) 86,837 - (111,396) 3,948,343

ST ANDREW’S FIRST AID

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

56

27. REVENUE COMMITMENTS

Group and Parent

At 31 March 2025 the group and charity had future minimum lease payments under non-cancellable operating lease agreements as follows:-


perating lease agreements as follows:-
Land and buildings Other operating leases
2025 2024 2025 2024
£ £ £ £
Not later than 1 year 29,553 17,830 14,910 16,124
Later than one year and not later than
5 years 1,240 1,288 37,262 5,639
Later than 5 years 11,470 11,789 - 80
─────── ─────── ─────── ───────
42,263 30,907 52,172 21,843
═══════ ═══════ ═══════ ═══════

28. PENSIONS

The total pension contributions payable in the year on behalf of all employees were £113,752 ( 2024 - £113,235 ).

At the year end there were amounts due to the pension scheme of £8,910 (2024 - £9,095) included within other creditors.

29. RELATED PARTIES

During the year sales of £1,555,551 ( 2024 - £1,555,742 ) were made to St Andrew’s First Aid Training & Supplies Limited, the subsidiary company. During the year £31,699 ( 2024 - £102,372 ) of purchases were made from St Andrew’s First Aid Training & Supplies Limited. Gift aid distributions totalling £550,000 ( 2024 - £430,000 ) were received from St Andrew’s First Aid Training & Supplies Limited by the charity. At the year end the charity was owed £18,379 ( 2024 - £12,533 ) by St Andrew’s First Aid Training & Supplies Limited. This is included within debtors.

30. CONTINGENT LIABILITIES

The charity has certain financial obligations in relation to a property lease which ends in 2067. At the time of approving these accounts the Trustees whilst unable to quantify the amount of financial obligation believe that the obligation is not onerous.

31. EVENTS AFTER THE REPORTING PERIOD

Subsequent to 31 March 2025, the Trustees, in conjunction with the Board of Directors of St Andrew’s First Aid Training & Supplies Limited, a wholly owned subsidiary, have undertaken a review of the activity of the subsidiary business and concluded that, as the activity is in line with the purpose and mission of the charity, it would be more beneficial to close the subsidiary business and transfer the trade, including all assets and liabilities, to the charity. It is anticipated that the date of transfer will be effective from close of business on 31 March 2026. There are no adjustments to the financial statements arising from this decision.