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2025-12-31-accounts

Edinburgh Hospital Broadcasting Service

The Trustees’ report and Financial Statements for the year ended 31st December 2025

Company Number: SC138993 Charity Number: SCO11774

Company Number SC138993

Charity Number: SCO11774

Edinburgh Hospital Broadcasting Service The Directors’ Report and Financial Statements for the year ended 31st December 2025





Contents
 Page

Reference and administrative information		 3
The Trustees’ Report 4-6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10-13

Company Number SC138993

Charity Number: SCO11774

Edinburgh Hospital Broadcasting Service Reference and Administrative Details

Company Registration Edinburgh Hospital Broadcasting Service
Company Limited by Guarantee (No: SC138993)
Charity Registration Scottish Charity (Registration No: SCO11774 )
HM Revenue & Customs Charity Reference CR41305
Registered Office Western General Hospital
Crew Road South
Edinburgh, EH4 2XU
Business Address Western General Hospital
Crew Road South
Edinburgh, EH4 2XU
Website Address www.reddotradio.co.uk
Board of Trustees Malcolm Kirby (Chairman)re-elected March 2025
Graeme Donald (Treasurer)elected March 2024
Cameron Orr (Station Manager)elected March 2025
Company Secretary Malcolm Kirby
Principal Bankers Bank of Scotland, 145 St Johns Road, Edinburgh, EH12 7SE
Independent Examiner Heather Moore
HMM Accounting Services Ltd
1 West Haugh Cottages
Newbridge
EH28 8LA

Company Number SC138993

Charity Number: SCO11774

Edinburgh Hospital Broadcasting Service The Trustees’ Report for the year ended 31st December 2025

The Trustees’ Report:

The Trustees, who are also the Directors for the purpose of the Companies Acts, and who are also the Members of the Executive Committee for the purposes of the Memorandum and Articles of Association, present their annual report with the financial statements of the charity for the year ended 31st December 2024.

Reference and Administrative Details:

Specific reference and administrative details are presented on page 1

Structure, Governance and Management:

Constitution

Edinburgh Hospital Broadcasting Service (EHBS) was incorporated on the 23rd June 1992. The Company is a Company limited by Guarantee without share capital. The company’s objects and powers are prescribed by its Memorandum of Association and it is governed in accordance with its Articles of Association Pursuant to section 13(2) of the Charities and Trustee Investment (Scotland) Act 2005, the company is entitled to describe itself as a Scottish Charity.

Membership

Membership is by application to, and approval by, the Trustees. The Charity’s Memorandum and Articles of Association prohibit the distribution of any dividend. The liability of each member in the event of winding up is limited to £1.

Trustees

The management of the Charity and the safeguarding of its assets is the responsibility of a Board of Trustees. The Trustees are appointed, elected, or co-opted, in accordance with the terms of the Memorandum and Articles of Association. Ordinary Trustees serve two-year terms. The Trustees as at the 31st December 2025, their offices and the dates of those who were appointed or resigned during the year, are set out on page 1.

Induction and training of new Trustees

New Trustees are fully briefed on the terms of their appointment and on their duties and responsibilities.

Organisational Structure

The Trustees meet regularly to determine the strategic direction and policies of the charity and to conduct their responsibility for the day to day operation and administration of the charity.

Related Parties

There have been no transactions with related parties during the year ended 31st December 2025. No Trustee had a pecuniary interest in the operations, or the activities, of the charity during the year.

Risk management policy

The Trustees review on a regular basis the major risks to which the charity is exposed. The Trustees have assessed the major risks, in particular those relating to the operations and finances of the charity and are satisfied that appropriate systems and procedures are in place to mitigate exposure to the major risks.

Company Number SC138993

Charity Number: SCO11774

Objectives and Principle Activities:

Charitable objectives and activities

The principle objects of the charity, and defined in its Memorandum and Articles of Association are

to provide entertainment, education and information for patients and staff in hospitals and like establishments by means of radio programmes, to maintain operation independent of outside influence

EHBS makes and broadcasts radio programmes to hospitals in the Edinburgh area. The service is provided daily and is operated independently. EHBS’s studios are located at the Western General Hospital, and its programmes are distributed to other hospitals, including the Royal Victoria Building and the Royal Infirmary of Edinburgh, by way of dedicated lines.

Volunteers and donated service

In pursuing the Charity’s objectives, the Trustees depend considerably on the contribution of volunteers. EHBS has been supported by volunteers in the entire operation of its services during the year. It would not be possible for the hospital broadcasting service to continue to operate without this voluntary support. These contributions are greatly appreciated.

Achievements and Performance:

During the year the charity achieved its objective to provide a radio service throughout the year. In addition it has assisted the Estates Department in repairing a number of the bedside radio panels. Two more locations have been added to the internal digital distribution network meaning even more patients have the service available at the bedside. Membership numbers are growing steadily.

Financial Review:

Financial Reporting

The Statutory Financial Statements for the year ended 31st December 2025 have been prepared in accordance with the revised “Statement of Recommended Practice (SORP) Accounting and Reporting by Charities” (effective January 2015) the “Financial Reporting Standard for Smaller Entities” (effective January 2015) and applicable law.

Financial Performance

The net movement in funds for the current year shows a surplus of £2,673 (2024 – Deficit £824). This represents an increase in Reserves to £27,446 from £24,773 in 2024. Full details of the Accounts can be found on Pages 8 to 13.

Principal Funding sources

Aside from member subscriptions and income generated by fundraising activities, mainly the 100club, the principal funding source for the charity was by way of donation from Lothian Health Board as reimbursement for the cost of connection to dedicated telecoms lines and, once again, a generous donation from Lothian Regional Transport Employees’ Association and a number of donations from patients. We would like to thank all our Members and Funders for their continued support each year.

Principal Financial Management policies

The board of trustees aims to cover ordinary working expenses from income over a financial cycle. Funds are administered in terms of an Unrestricted General Fund and a Designated Capital Reserve Fund.

Reserves Management policies

The board of trustees have devised and operate a reserve management policy. The Capital Reserve Fund has been established at the discretion of the trustees out of the accumulated surplus unrestricted funds for the specific purpose of providing a contingency reserve amounting to approximately two years of the charity’s ordinary operating expenses. An additional Designated Reserve Fund for the premises relocation has now been utilised and reduced to zero.

Future Developments:

Within the limitations of funding, the Trustees intend to continue all current activities for the foreseeable future.

Company Number SC138993

Charity Number: SCO11774

Statement of Trustees’ responsibilities in relation to the Financial Statements:

Company law requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charity for the period. In preparing those Financial Statements, the Trustees are required to:

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the Financial Statements comply with the Companies Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees approval of their report:

In approving their report, The Trustees confirm that it has been prepared in accordance with the Charity’s constitution, the recommendations of the “Statement of Recommended Practice Accounting and Reporting by Charities (effective January 2019)”, the Financial Reporting Standard for Smaller Entities (effective January 2019), and applicable law

The report was approved by the Board of Trustees, and signed on its behalf by

________ Malcolm Kirby Chairman

Date: 31/03/2026

Company Number SC138993

Charity Number: SCO11774

Edinburgh Hospital Broadcasting Service The Independent Examiner’s Report

The Independent Examiner’s Report to the Trustees

I report on the accounts of Edinburgh Hospital Broadcasting Service for the year ended 31st December 2025, which are set out on the following pages.

The respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended), and the Companies Act 2006.

The Charity Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention

The basis of the independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts

The Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements i) to keep accounting records in accordance with section 44(1) (a) of the Charities and Trustees Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and ii) to prepare accounts which accord with the accounting records and which comply with Regulation 9 of the Charities Accounts (Scotland) Regulations 2006, have not been met, or

  2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

Heather Moore HMM Accounting Services Ltd 1 West Haugh Cottages Newbridge EH28 8LA

Date: 31/03/2026

Company Number SC138993

Charity Number: SCO11774

Edinburgh Hospital Broadcasting Service Statement of Financial Activities For the year ended 31st December 2025

Notes
Income and endowments from:
Donations and legacies
2
Fundraising Income
3
Other
4
Total Income
Expenditure:
Raising funds
5
Charitable activities
6
Governance
7
Total Expenditure
Net Income / (Expenditure)
before transfers
Transfers between funds
Net Movement in Funds
Reconciliation of Funds:
Total Funds Brought Forward
Total Funds Carried Forward
12		 Unrestricted
Restricted
Total
Total
Activities
Activities
2025
2024
£
£
£
£
4,700
2,664
7,364
5,674
1,008
0
1,008
1,066
50
0
50
70
5,758
2,664
8,422
6,810
500
0
500
520
2,051
2,664
4,715
6,755
534
0
534
359
3,085
2,664
5,749
7,634
2,673
0
2,673
(824)
0
0
0
0
2,673
0
2,673
(824)
18,773
6,000
24,773
25,597
21,446
6,000
27,446
24,773

Statement of total recognised gains and losses

All income and expenditure relate to continuing activities. The charity has no recognised gains or losses other than those stated in the Income and Expenditure Account, as above

Company Number SC138993

Charity Number: SCO11774

Edinburgh Hospital Broadcasting Service Balance Sheet Statement

As at 31st December 2025

Notes
Fixed Assets:
Tangible Fixed Assets
9
Current Assets:
Debtors
10
Cash at bank and in hand
Liabilities:
Creditors: Amount falling due
within one year
11
Net Current Assets
Total Net Assets
The Funds of the Charity:
Restricted Funds General
Unrestricted Funds
Total Charity funds
12		 2025
£
£
0
309
27,971
28,280
(834)
27,446
27,446
6,000
21,446
27,446		 2025
£
£
0
309
27,971
28,280
(834)
27,446
27,446
6,000
21,446
27,446		 2024
£
£

0
139
25,209
25,348
(575)

24,773
24,773

6,000

18,773

24,773		 2024
£
£

0
139
25,209
25,348
(575)

24,773
24,773

6,000

18,773

24,773
28,280
(834)		 25,348
(575)
27,446 24,773
6,000
21,446		 6,000
18,773
27,446 24,773

Trustees’ approval of the Financial Statements:

  1. The Trustees confirm that for the financial year ending 31 December 2025, the charitable company was entitled to exemption from audit as conferred by section 477 of the Companies Act 2006

  2. The Trustees confirm that no members have required the charitable company to obtain an audit of the Financial Statements for the financial year, pursuant to section 476 of the Companies Act 2006

  3. The Trustees acknowledge their responsibilities for (i) ensuring that the charitable company keeps proper accounting records which comply with section 386 and 387 of the Companies Act 2006, and (ii) for preparing accounts which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its income and expenditure during the financial year in accordance with section 394 and 395 of the Companies Act 2006, and which otherwise comply with the requirement of the Companies Act relating to accounts, so far as applicable to the charitable company

  4. The Trustees confirm that the Financial Statements have been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006 and the Financial Reporting Standard for Smaller Entities (effective January 2019)

The Financial Statements were approved by the Board of Trustees, and signed on its behalf by

____ Malcolm Kirby Chairman

Date: 31/03/2026

Company Number SC138993

Charity Number: SCO11774

Edinburgh Hospital Broadcasting Service Notes to the Financial Statements As at 31st December 2025

1 Accounting policies

Basis of preparation

The Financial Statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2019) and applicable law. The principle accounting policies are as follows

Preparation of the accounts as a going concern basis

The Trustees are of the view that the immediate future of the Charity is secured and on this basis the assessment of the Trustees is that the Charity remains a going concern.

Incoming resources

Incoming resources are recognised when there is legal entitlement to the income, a certainty of receipt and the amount is reasonably quantifiable. It is the Trustees’ policy to include detail of all resource becoming available to the charity in the Income and Expenditure Account and to account for them according to categories of income in the Statement of Financial Activities. Voluntary income comprises membership subscriptions, donations and gifts. Gifts in kind and donated services of facilities are included where the value to the charity can be quantified. The value of the service given by volunteers is not included. Activities for generating funds comprises income from fundraising events. Investment income comprises bank deposit account interest and is included when receivable

Expended Resources

Expended resources are recognised when there is a legal or constructive obligation to pay. It is the Trustees’ policy to include detail of all expended resources in the Income and Expenditure Account and to account for them according to the activities or functional categories to which they relate within the Statement of Financial Affairs. Costs of generating funds include specifically identifiable costs of fundraising. Costs of Charitable activities include all costs incurred in operating the Hospital Broadcasting Service for its beneficiaries. Governance costs comprise the costs associated with running the charity and include expenditure associated with constitutional and statutory requirements together with more general administrative expenses.

Accounting for Funds

It is the Trustees’ policy to define funds in terms of, those which are of an unrestricted nature, those of a designated nature and those of a restricted nature. Unrestricted funds are those which are available for uses in accordance with the general charitable objectives of the Charity, at the discretion of the Trustees. Designated funds are those set aside by the Trustees out of the unrestricted general funds for specific purposes. Restricted funds are those subject to specific restrictions imposed by the Donors.

Stocks

Stocks comprise branded goods used for promotional purposes. Stocks are valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items

Taxation

EHBS is a registered charity and as such it is exempt from Corporation Tax on its charitable activity. The Charity is not registered for purpose of Value Added Tax and accordingly expenditure and fixed asset acquisitions are stated inclusive of VAT, where appropriate

Tangible Fixed Assets and Depreciation

The tangible fixed assets comprise a Record Collection, Studio and Broadcasting equipment. The Tangible Fixed Assets are stated at cost or valuation less depreciation. Depreciation is provided for at annual rates calculated to write-off the book value over each asset’s expected useful economic life, as follows

Equipment 25% of cost, per annum (straight line method)

Company Number SC138993

Charity Number: SCO11774

2 Donations and legacies

Membership Subs
NHS - Landline Refund
LRT Donation
Other Donations Received
Gift Aid		 Unrestricted
Restricted
Total
Total
Activities
Activities
2025
2024
£
£
£
£
730
0
730
590
0
2,664
2,664
3,552
450
0
450
800
3,302
0
3,302
732
218
0
218
0
4,700
2,664
7,364
5,674

3 Income from Fundraising

Income from Fundraising Unrestricted
Restricted
Total
Total
Activities
Activities
2025
2024
£
£
£
£
1,008
0
1,008
1,066
1,008
0
1,008
1,066

4 Income from other trading activities

Other Income Unrestricted
Restricted
Total
Total
Activities
Activities
2025
2024
£
£
£
£
50
0
50
70
50
0
50
70

5 Raising Funds

Winners
Fundraising Expenses
Charitable Activities
BT - Telecom Landline
Programme Materials
IT Expenses
Broadcast Licence
Subscriptions
Insurances
Equipment Repairs & Renewals
Stationery & Postage
Advertising & Marketing
Bank Charges		 Unrestricted
Restricted
Total
Total
Activities
Activities
2025
2024
£
£
£
£
500
0
500
500
0
0
0
20
500
0
500
520
Unrestricted
Restricted
Total
Total
Activities
Activities
2025
2024
£
£
£
£
0
2,664
2,664
3,552
35
0
35
0
0
0
0
0
740
0
740
738
50
0
50
50
578
0
578
639
287
0
287
172
220
0
220
0
124
0
124
1,604
17
0
17
0
2,051
2,664
4,715
6,755

6 Charitable Activities

Company Number SC138993

Charity Number: SCO11774

7 Governance

Governance
Accountancy
AGM & Sundry		 Unrestricted
Restricted
Total
Total
Activities
Activities
2025
2024
£
£
£
£
34
0
34
34
500
0
500
325
0
0
0
0
534
0
534
359

8 Staff emoluments and Directors remuneration

There were no employees during this year or last year. No Trustees received any remuneration or expenses for this year or last year. No payments were made to any pension funds or pension schemes during the period or the previous period.

9 Fixed Assets and Depreciation

Cost
As at 1 January 2025
Additions
Disposal
As at 31 December 2025
Depreciation
As at 1 January 2025
Disposal
Charge for the year
As at 31 December 2025
Net Book Value
At 31 December 2025
At 31 December 2024		 Equipment
£
26,236
26,236
26,236
26,236
0
0

10 Debtors: Amount falling due within one year

Accrued Income
Prepayments		 2025
2024
£
£
165
0
144
139
309
139

Company Number SC138993

Charity Number: SCO11774

11 Creditors: Amount falling due within one year

Sundry Creditors
Accruals		 2025
2024
£
£
300
250
534
325
834
575

12 Movement in funds

Unrestricted Funds
Restricted Funds
Total Funds		 As at
01/01/25
Income
Expenses
Transfer
between
funds
As at
31/12/25
£
£
£
£
18,773
5,758
(3,085)
0
21,446
6,000
2,664
(2,664)
0
6,000
24,773
8,422
(5,749)
0
27,446