LEVEN NURSING A550CIATION Forth House Forth Street Leven Fife KY8 4PW RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Scottish Charlty Number: SC007640 Leven Nursing Asso¢iation Trustees. Report and Accounts for the year ended 31 August 2025 Principal Office Bearers Chairperson- lain Nicolson Cruick5hank Iresigned 22 October 20241 Secretarynreasurer- David Gordon Wood Scottish Charity Number: 5C007640. Independent Examiner Colin Mcculloch F.C.C.A Paterson Boyd & Co Chartered Certified Accountants 8 Mitchell Street LEVEN, Fife, KY8 4HJ Bankers Bank of Scotland plc High Street Leven Fife KY8 4NA Structure, Governance and Management Leven Nursing Associatlon is administered in accordance with the terms of the Deed of Constitution. Recruitmenl and Appolntment of Trustees The Office Bearers and Members of the Cornmittee are the charity tru5tee5. Chairperson - lain Nicolson Cruickshank Ito 22 Ottober 20241 Secretarynreasurer- David Gordon Wood Remainlng Trustees.. Marion Clacken, Dr Robert D. Keir, Dr. Fiona Mauritzen, Lynn Morris Organisational Stw¢ture The Trust was set up by the Court of Session, Scotland and was recognised as a Scottish Charity with effect from 26, March, 1952. The Trust is administered in accordance with the terms of the Trust Deed. The Trustees are the elected successors of those appointed on the establishment of the trust and represent the mlnimum number required. Appointment and removal is in accordance with the TTUSt Deed which requires that appointment is approved by unanimous agreement of the existing trustees and removal of any trustee by the unanimous agreement of the others. Leven Nursing Association Trustees, Report and Accounts for the year ended 31 August 2025 Objectives and Activities The objectives of the charity are as follows- Our purposes, as recorded in our constitution, are- To do all such acts and things having a5 their purpose and objects the care of the sick and infirm and the general promotion of health seThices in the local area as per our constitution. Achievements and Performance During the year the charity's ability to hold meetings and consider payin8 Out grants was impacted by the knock-on effects of Covid-19, from both a safety Standpoint and the risk of diverting front-line care staff from their priority roles in tackling issues arising from the pandemic. As a restjlt, no grant5 were made to assist local groups working to provide medical care and promote health and well-beSng for the wider local community in the current year. Flnancl31 Review The Association enjoyed a surplus in the year of £1,19912024'. £3,367), as detailed in the receipts and payments account on the followinE pages. The Association's investment portfolio is inclyded in the statement of assets at its cost of £95,919 and had a market value at the year-end date of £110.03112024.' 106,0771 includir)g funds held on deposit. Expenditure of the Association in the year related primarily to investment management fees and compliance costs. The charity holds funds which have been gifted over many years. Distribution of funds is made mainly from income generated, as per applications for grants received from the local community and approved by the Committee. Statement of Trustees, Responslblllties The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at anv time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulation$ 2006. They are responsible for safeguarding the assets of the chèrity and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularities. Approved by the ustees an ned on their behalf. Committee Member Date 28 May 2026 Independent Examlner's Report To the Trustees of Leven Nursing A559Clation For the year ended 31 August 2025 I report on the accounts of the charity for the year ended 31 August 2025 which are set out on the following paees. Respertive responsibilities of trustees and examlner The charlty's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Account5 (Scotlandl Regulations 2(D6. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply. It Is my responsibility to exarnine the accounts as required under section 44111 Icl of the Act and io slate whether particular matters have come to my attention. Basis of independent examinerfs statement My examin3tion is carried out in accordan￿ with Regulation 11 of the Charities Accounts Iscotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It also includes consideration of any unusual Items or disc105ures in the accounts, and seeks explanations from the trustees Concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequenlly I do not express an audit opinlon on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention which glves me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Colin Mcculloch F.C.C.A Pater50n Boyd & Co Chartered Certified Accountants 8 Mitchell Street LEVEN Fife KY8 4HJ Date 28 May 2026 Leven N￿SIn¥AsS0¢4af1Drt Receipt$ and Payme*)ts A¢¢ount as at al Augu512025 2025 IOZ4 Notes Dividends