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 app￿nted 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.
Obje￿iveS 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 Ma￿ng 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 chsri￿es 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 (Sco￿and) 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 char￿e$ 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.'
accoUnt￿ng 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 ft*nd5
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 ￿rrf￿d forward
227,579
197,446
227,579
249,872
197,446
227,579
The stat8m8nt of financial activitles Sndudes all gains and k)s$es r8cogntsed in the year.
l income and expenditura derwa from continuing actIvi￿e$.
Th• not•8 pagaA 7 to 11 lorm port of th••• fin*n¢l¥l *t*t•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 [re￿nd., 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$pared in sierling, which 18 thg functional currenw of the entity.
Rounding throughout the financial statements ha5 b8en made to the neargst pound stsding.
Golng conegrn
There arè no mat8rial uncertaInl￿e$ 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 re￿Ived.
Resourc05 o￿nded
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 transac￿on 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
PaI￿nt 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 aCti￿tIeS
41,481
29,027
14