CHARITY REGISTRAnON NUMBER: SC011485 Friends of Pitlochry Community Hospital Unaudited Financial Statements For the year ended 31 January 2026 BK PLUS Chartered Certified Accountsnls 2 Marshall Place Perth PH2 8AH
Friends of Pitlochry Community Hospital Flnanclal Statements Year end•d 31 January 2026 Page Trustees, annual report Independent examiner's report lo the trustees Statement of financial activities statement of financial position Notes to the financial ststements The following pages do not form part of the flnan¢ial statements Detsiled statement of financial activities 13 Notes to the detailed statement of financial activities 14
Friends of Pitlochry Community Hospital Trustees. Annual Report Year ended 31 January 2026 The trustees pres$nt their report and the unaudited financial statements of the ch8rity for year ended 31 January 2026. Ref8r8nc8 and administratlve detalls Reglsterod charlty nam Friends of Pillochry Community Hospital Charlty reglstration number SC011485 Prln¢lpal offlcè 33 Vin8figld8 Pencallland Tranent East Lolhian EH34 5HD The trust••$ Chrisline Cheape Richard Kerr Lesley Suth8rfand The trustsos who served the charity during thg period were as follows.. Chair.. Chrfstine Cheape appointed 26.04.2019 Treasurer.. Richard Kerr appointed 26.04.2023 Secretary.. Lesley Sutherfand appointed 30.04.2013 Committee Memb8rs Alistxir Dickson reappointed 23.04.2025 and died 22.11.25 Dr. Ai188 McEwen appointed on 17.04.2024 Helen McNicoll appointed 24.04.2014 Lin Muirh88d appointed 27.04.2016 Alison Stephenson appnted 23.04.2025 Ex Officio Dr. Liz Harvey appointed 17.04.2024 Neil MacltF105h appoinl8d 17.04.2024 Indèpendènt axamin8r GRAEMETOUGH CA 2 Marshall Placè Perth PH2 8AH
Frlends of Pitlochry Community Hospltal Trust•es' Annual Report Year ended 31 January 2026 Stntcture, governance and manayernent The Friènds of Pitlochry Community Hospital is an unincorporated association registered as a Scottish Charity No. SC 011485 and governed by 8 written constitution adopted on 25th March 1987 and 5ast amended on 23 April 2025. The Members of the Management Cornrnittee are recruited locally and apwinted by m8mbers at an annual general rneeting in April. The members corllpiise three office-beargrs, three other members of the Fllends, the immediate past Chair and one Doctor from th& g8neral practitioners of Pitlo¢hry and District. In addition 8 Senior Nursing Officer of the Hospital and a member of Tayside Primary Care NHS Trust or their suecessors both of whorn are ex-officio. The Management Committee may co-opt other personlsl from time to time all of whom are ex-officio. The Management Commiltee rneet quarterly with additional ad h¢c meetings when it is deemed necessary. ObjeiveS and actlvltlas To promote the wglfare of tho Current and fomer patS8nts at Pidochry Community Hospital, Pitlochry, Perthshire and others qUiring care in the Community of Pitlochry and Distii¢t. Also to support generally thè functioning of the Hospital and those who provid8 care in the aforesa Community. Achievernents and portorniance The Trustees can rgport another healthy year of requests for funding from the hospital. the Atholl Medical Practic8 and the wider commijnity. In total the Friends have paid out just over £41,000 this year, in comparison to just under £30.000 last year. The rnain ilèms Mang up toial are highlighted below. Amongst Several requests from the hospital, two mora adjustable chairs for Ihe ward wère purchased following the great suc¢es5 of the samè last year. These chairs rnake a significant difference to pati8nts and staff, enabling less mobile patI8nts to be out ol bed in comfort. We also support6d sorn8 further requests from the Atho11 Modical Practice for iterns of equipmant for use within the Surgery, and the puKhase of sorne roadlng lights for residents of Jarnes Court. We paid one significant granl during the year, of £10,000 towards a new minSbus for the Pitlochry Senior Citizens Good Neighbour Association. In addition. we also made a donation of £10,000 to the Scottish Charity Air Ambulance. the second time we h8ve don8 so ovar the years. This year, a nurnbor Of staff from the hospitsl took part in the annual Kilt Walk in Edinbuigh to raise fvnds for th& Friends. We are extremely grateful for their efforts and applaud their fundraislng which brought in a total of just under £2,500. We also received a few other donations and lega¢igS this yaar for which wo are very grateful. the rnost significant being £3,000 frorn the Lqte Jean McEachern. The trustees would once again w15h to express thelr thanks to the individuals, families and organisations who continue to support the Gharity in this way.
Frlends of Pitlochry Community Hospital Trustees. Annual Report {Gontlnu Year ended 31 January 2026 Flnanclal r•vlew Totsl income of £11,348 for the year came solely frorn gifts & donations and bank interest12025.. £6,7341- Gifts & donatN)ns increased largely due to 8 £3,00018gacy from Jèan MeEachern. This is the first full yèar of the fixed term accounts and interest e1Ved has increased a little. Total expenditure for the yaar was £41,481 12025.. £29.0271. Expenditsjre on gquipment for both Hospital and other local NHS and community organisations was again the area of largest expenditure and saw an In¢1$e of £950. After equiptnent donations and ¢onldbutions towards such purchases, the next largest paymènt during the year was a £10,000 donation to the general funding of Swttish Charity Air Ambulance. The Friends also decided to contribute £1.500 in response to a request for funding course fees. Le9al fees of £499 were incurred in making some needed changes tts thè chgrity's conslituth)n. Thor8 was no expendlture in the categories of gafdtning services and music in hospitals this year12025'. £1,360 8nd £180. respeclivalyl. The result for the year was net expenditure of £30,133 12025.. nèt expenditure of £22.2931, which reduced total funds at the year end to £197,446 12025." £227,579). All funds ar8 unrestricted and undesi9nat8d. The trustèes. 8nnyal report was approved on 1 July 2026 and signed on b¢haY of the board of trustees by.. RICHARD KERR Treasurer
Frlends of Pitlochry Communlty Hospital Ind¢pendent Examiner's Report to the Trustees of Frfends of Pitlochry Community Hospltal Year ended 31 January 2026 report to the trustèès on my examination of the financi81 statèments ol Friends of Pitlochry Comrnunity Hospital I'the charityl for thè yèar ended 31 January 2026. R05ponslbllltles and bas15 of r•port As the trustees of the charity you arg r¢sponsible for the prèparalon of the fjnancial statements in accordance with the requirements ol the Charitie5 and Trustee Investment Iscollandl Act 2005 Ithe '2005 Acl'l and the chsries Accounts Iscotlandl Regulations 2006 las amended). You arè satisfied that your charity is not requirgd by charity law to be audited and have chosen Instead to hav8 an indèpendènt exarnination. I report in respect of my examination of the charitys finaneial statements a5 carried out under section 4411llcl of the 2005 Act. In carrying out my examination I have followed the requirern8nts of Regulation 11 of tha Charities Accounts (Scoand) Regulatioris 2006 las am8ndedl- Ind8p•nd•nt oxamlnerf$ 5tat8mont SITh the charty has prepared it5 accounts on an accrua15 basis your examin8r rnusl be a mernbei of body listed in Regulation 11121 of the chare$ Accounts Iscotlandl Regulalions 2006 las atnendedl. I can conlirtn that l am qualrfied to undertake the examSnation because l am a regSstered member of ICAS which one of the listed bodies. I hava completed my examination. I confirm that no matters h8V8 come to my atlention gSving me cause to believe that in any material re8peet.' accoUntng reeords were not k8Pt as required by section 4411 Ila) of th8 2005 Act and Regu18tion 4 01 the Ch8riti8s Accounts (Scollandl Regulations 2006 la5 arnandedl; or the financial statements do not 8ecord wlth those record5'. or the financial stat8ments do not comply wth the accounting requirements of Regulation 8 of the Charitie5 Accounts Iscottandl Regulations 2006 las amended). I have no eoncems and havè come across no other matters in connectlon with the exarnination to which attention should be drawn in thi8 r8POrt In order to enable a proper understandlng of thg accounts to be reached. GRAEME TOUGH Independant Exarniner 2 Marshall Place Perth PH2 8AH 1 July 2026
Friends of Pitlochry Community Hospltal statement of Flnanclal Actlvltles Year ended 31 January 2026 2026 Unfestricled funds Total funds Total ftnd5 2025 Noto Inetsmè and tndowrn8ntS Donations and legacies Investment income 6.614 4,734 11.348 6,614 4.734 2,313 4,421 Total Incom8 11,348 6.734 Expenditura Expenditu on charitable aelivits'es Total expendlture 41,481 41,481 41,481 29,027 41.481 29,027 N•t •xpenditur8 and net mov8mgnt in fund$ 130,1331 {30,1331 122.2931 Reconcillatlon of funds Total funds brovght fotward Total funds rrfd forward 227,579 197,446 227,579 249,872 197,446 227,579 The stat8m8nt of financial activitles Sndudes all gains and k)s$es r8cogntsed in the year. l income and expenditura derwa from continuing actIvie$. Th• not•8 pagaA 7 to 11 lorm port of th••• finn¢l¥l tt•m•nts.
Frlends of Pitlochry Communlty Hospltal statement of Financial Posltion 31 January 2026 2026 2025 Current asset$ D9btors Cash at bank and in hand 11 197.986 197,986 228,525 228.527 Credltors.. amounts falllng duè within on• year Net current assets 12 540 197,446 197.446 227,579 Total as$gts 19¥$ current liabilitlos 227.579 Net assets 197,446 227,579 Funds of tho charlty Unrestricted fvnds 197,446 227,579 Total charlty funds 197,446 227,579 These financlal stat6menls were approved by tho board of trustees and authorised for issue on 1 July 2026, and are signed on b8haif of thè board by.. RICHARD KERR Trg8sur8r The notès on pag88 7 to 11 ft)Tm part of tha80 flnanclal stat¢m¢nts.
Friends of Pitlochry Community Hospital Notes to tho Flnancial Statements Year ended 31 January 2026 Gèneral Informatlon The charity is a publi¢ benefit entity and 8 registered Charity in Scotland and is unincorporated. The address of the principal ofFice is 33 Vinefi8tds, Pencaitland, Tranenl, East Lolhian, EH34 5HD. Statem•nt of eofflpliance These financial statements have been prepared in tompliance with FRS 102, The Financial Reporting Standard applicable in the UK and the R6public tsf [rend., the Stslemènt of Recommended Practiee applicab18 to charities preparing their accounts in accordance with th9 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Chariti8s and Trustee Investment (Scotlandl Act 2005 2nd the Charity Accounts {Seotlandl Regulations 200618s am&ndedl. Ac¢ounllng pollcles Cash and cash equival•nts Cash and cash equivalents conslst of cash in hand and deposits held at call with bank5. Bas15 of praparatlon Th8 fin8ncial ststernents have be8n prepared on the hi5tOriC81 cost basis. Th8 financial statements are pr$pared in sierling, which 18 thg functional currenw of the entity. Rounding throughout the financial statements ha5 b8en made to the neargst pound stsding. Golng conegrn There arè no mat8rial uncertaInle$ about the charty's abiltiy to continue. Judgèmtnts and key SOU•8 of 8Stlmatlon unc•rtalnty The preparation of thè financial statements rèquires management to rnake judg&mènl$. estimates and assumptions that affecl Ihe amounts reported. These estimate5 and judgements are continually VieWSd and are based on exp8ri8nce and other factors, induding exp&ctations of future events that a believad to be reasonable underthe cir¢umstance5. The truslees believe the chartys accounts are relativ81y straight forward and as a result there were no judgement5. e5limates or assumptions that on their own had a signrficant 8ffect on the flnancial stat8rnents. Fund aecountlng All funds are unrestricted and are avallable for use at the discrotion of the trustèes in furtherance of th6 purposes ol the tharity.
Friends of Pitlochry Community Hospital Notes to the Finan¢lal Statements l¢oniinu8 Year endad 31 January 2026 Accountlng pollcles l¢•nlitw•d) Incomlng resoureès Income from donallons and legacies Is reco9nised in full when e1v?d. Investsnent incom8 is bank interest rgceived on deposits. which Es recognised whgn eredlted to thg re5peetlv• accounts. other in(t)me includes any other gener81 income and Is recognised when reIved. Resourc05 onded Expenditure is r¢cognlsed on an a¢cru31s basls as a liability is incurred. charitab expendilure cornpris0S those costs incurred by the ch8rity in the delivery of its activities and 58Mces for its benefici8ri8s. It includes both Costs that can be allocated directly to such activities and those cost5 of an indirect nature necessary to support them. Support costs consist entirely of 9overnance expen¥es. which are imrnaterial and therefore hav8 not been apporuoned bètween activities. Tangibl8 assets l fixed a55ets are Initially record¢d at cost. Depreciation DeprecAation is calculated so as to wrlte off the Cost or valuation of an asset. less Its residual value, over the us?ful ectsnomic life of that asset as follows.. Office oqulpment 33% straight Ilne Impalrmenl of fix•d assels A review for indicators of irnpairmenl is carried out at each reporting date. with Ihg recoverable amount being estirnated where such indicators exist. Wh8rè the carrying value exceeds the recoverable amount, the assgt is impalred accordingly. Prior lrnpairm8nts a also reviewed for possible raversal at each reporknng date.
Friends of Pitlochry Community Hospital Notès to the Flnancial Statements Icoftthu• Year ended 31 January 2026 Ac¢ountlng poli¢ies {¢ortlnu•d) Flnanclal Instrum•nt$ A financial a588t or a finanoal liabilty is rècognised only when the entity becomes a party to th* contractual provisions of the instrument. Basic fin8ncial instruments are initially recognised at the amount receNable or payable including any ielaled transacon costs. unless the arrangern8nt constitutes a financing transaction, where il is recognised at the present value of the futurè payments discounted 8t a rnarket rate of interest foi 8 similar debt instrument. Current assets and current liabillties ar8 subsequently measured at the cash or other consideration expected to be paid or recaivod and not di5countod. Aecruals are rn$red at tha time-apportioned amounts expected to be paid. Financial assets that ar8 rn8asured at cost Of amortised cost are reviewed for obje¢live evidenee of Impaiment at the end of ea¢h portIng date. If ther& is objeclive evidenca of impairment, an Impairment loss is recognised under tha appropriate heading in the statement of finan¢ial activitigs in which the initial gain was recognised. Any reversals of impairnient are recognls¢d immediate. to the extent that the reversal does not resu in a earrying amount of th6 financial asset that exceeds what the carrying atnount would hav& been had the impalm8nt not previously been rocognised. Donatlons and legacies Unrestriet¢d Total Funds Unrestricted Total Funds Funds 2026 Funds 2025 Donatlons Gffts and donatlons 6,599 6,599 2,297 2,297 Subs¢rlptlons Membership sub5crlptions 15 15 16 16 6.614 6.614 2.313 2.313 Inv•stm8nt income Unrestricted Total Funds Unrestricted Total Funds Funds 2026 Funds 2025 Bank int&Tesl recewab18 4,734 4,734 4.421 4,421 Expendlture on charltablè actlvltles by activlty type Unrestricted Unrestricted Funds 2026 Funds 2025 Adlvit18¥ undertaken dir8CtIy Hospltal 8xpen$es Outings. Christmas meals and other gvents 1.382 1,286
Friends of Pitlochry Community Hospital Notes to the Financial Ststements (conlfftued) Year ended 31 January 2026 Expendltur• on ¢harltsbl¢ actfvitles by acllvlty type {¢oJ)tinu•dJ Vehicle hire Staff and patient welfare Equlpment and NHS Garden5, labour. etc 150 2,740 13,4S7 210 40 1,489 9,472 1.988 Other good eauses Equipment for other Institutions and lo¢ations Contribution to course fees Donation to Seottlsh CharityASrAmbulanco 506 1.500 10,000 4,617 Grant funding actlvltits Grants pald out Pitlochry First Responders- equipment Abbeyfield- equipment Contributions to course lees pitbchry Senior Citizens Good Neighbours A550ciation- contribution for n8w minibus 5,000 3.954 75 10.000 Support Costs Gèneral support eosts Govemance 1,496 1,110 41,481 29,027 Indgpendent •xamlnatlon f8OS 2026 2025 Feès payable to the indapendent examineT for.. Independènt examination of thè financlal statements 812 492 10
Frlends of Pitlochry Community Hospital Notes to the Financlal Statements Icoftunu Year ended 31 January 2026 Staff costs The average head Count of employees during the year was Nil12025.. Nill. No employee received amploye8 benefits of more than £60,000 during the year12025= Nill. Trugtee remuneration and expense$ No remuneration was paid to any truslea during the year12025: A total of £640 was paid to A Dickson, 8 Co-opted m&mber tsf the rnanagement cornmittèe, for part-time work in the hospital therapeutlc gard8n51. No expenses were reimbursed to any trustee durlng the year12025.' Expenses of £382 were reirnbursed lo 1 tru5t88 during the year for exp8nses incurred on h05pitsI equipment, Christmas food and drink, and paiient weWarg1. 10. Tangible flx8d assets Office ¢quipment Total Cost At 1 February 2025 and 31 January 2026 Depreclatlon At 1 February 2025 and 31 January 2026 Carrylng amount At 31 January 2026 At 31 January 2025 300 300 300 300 11. Debtors 2026 2025 Other debtors 12. Credltors: amoLEn18 falllng due wlthln one year 2026 2025 AccNals and deferred income 948 13. Relatod partles Thér8 W8re no transaetions with related parbes during the PÈriLyJ which requlre discbsure under Financial R8porting Standard 10212025.. Nill. 11
Friends of Pitlochry Communlty Hospital Management Information Year ended 31 January 2026 The followlng pa989 do not forni part of the fin#nclal statemonts. 12
Frlends of Pitlochry Community Hospital Detalled Statement of Flnancial Activities Year ended 31 January 2026 2026 2025 In¢ome and ondowrnents Donations and lega¢les Gifts and donations Membèiship subscriptions 6,599 15 2,297 16 6,614 2,313 Investment income Bank interest receivable 4.734 4.421 Total Income 11,348 6,734 Expenditure Expendlture on charttable a¢tlvltl•s Vehicle le8singlhire Legal and professional fees Contribution8 to Course fèes Insurance Equipment- Hospit81 Equiprn8nt. olher institutionslloGations Garden pEants. etc G8rdening setvices Outings. Christma5 meals and othei avents Patl8nt welfare- newspapars Patient welfare- Music in Hosplt818 Patl8nt welfare- othèr Stsff wellart Hall hir8 Donations 150 1.111 1,500 330 13,512 10,506 210 710 75 375 9,497 13,571 628 1,360 1.286 1.209 180 100 1,382 2,173 509 58 10,000 41.481 29,027 Total expènditure 41.481 29.027 Net expendltur• 130,1331 122.2931 13
Friends of Pitlochry Community Hospital Notes to the Detailed Statement of Financlal Activitios Year ended 31 January 2026 2028 2025 Expenditure on charitable adlvltlès Hospital fundlng Actlvitles undertakèn dlre¢tty Vehicle hi18 Contributions to course fees Equipm8nt- Hospital Equipment- oiher institub"onsllocations Garden plants, elc Gardening services Outings, Christmas meaL$ and other avonts Patient w@Ifare- newspapers Palkent welfare Musi¢ in HospitaSs PaInt welfare oth8r Staff weware Hall hire DonatN)n$ 150 1.500 13.457 506 210 9.471 4,817 628 1.360 1,286 1,209 180 100 1,382 2,173 509 58 10,000 29,985 18,887 Grant funding actiwitl•s Contribkrtions to course fee5 Equipm&nt- olher1nslitutionsAocations 75 8,954 9.029 10.000 10,000 Governan¢8 costs Governance costs- accountancy fges Governancg costs- legal and othor professional fees Insurance Gifts to retiring trustaes 612 499 330 55 492 218 375 26 1,496 Expendlture on ¢harltsbl8 aCtitIeS 41,481 29,027 14