## **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|
- 2 -
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|
- 3 -
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.
- 4 -
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.
- 5 -
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:
- .
- .
- select suitable accounting policies and then apply them consistently,
- make judgements and estimates that are reasonable and prudent,
- . • state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the Financial Statements, and
- . • prepare the Financial Statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
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
- 6 -
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
- 7 -
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
- 8 -
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
- 9 -
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)
- 10 -
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**
- 11 -
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**|
- 12 -
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**|
- 13 -