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2026-02-28-accounts

ST ANDREWS LEAGUE OF HOSPITAL FRIENDS TRUSTEES, ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 SCOTfisH CHARITY NUMBER: SC016084 Hender.son Black & C() CIiArfTkKF.D..Iffnl K7 INTS. ST Ilxi)RI:￿£

ST ANDREWS LEAGUE OF HOSPITAL FRIENDS Report and Flnan¢lal Statements for the year ended28 February2026 Cont•nts Pau• Trust4•s' Annual ReF(Mt Indgpgndent Examinrfs Rgwt to lh• Trusttss Staternenl ol Finartial A￿￿11{91 8AIArt• Sh•et Stat?n*nt of Cash Notes lorming part ol thg FlnarKlal Statsmgrts 9- 11

ST ANDREWS LEAGUE OF HosprrAL FRIENDS Trustees, Annual Report lor the year ended 28 Febnwry2026 The trustees wesent th￿r annual rerx)t and linwal stateThnts of ts charty for the year 28 February 2026. The linanual staietnent5 have been piepared in acCUda￿e with the accounting w)lity•s S81 out In note 1 to Ihe accounts aThJ compty wdh the charity's ¢onstrtution. the Charitles Accounts (Scotlandl ReguPatKJns 2006 las amwKledl and AccounD"no aNJ Reyting by Ch8ritses'. Siaieftni of RecoMme￿e£l Pradice aOica¢lg lo charilS kYeparirNJ th￿r accounts In a¢cor¢Jaw with th8 Financial Reports"ry StaNlard applKable in Ihe UK ol IrglarKI effeuiv6 from 1 January 2019 IFAS 1021. Obl•ctlv• and actl¥ll1￿ for th• publ1¢ ￿n•fIl Objgclive and Main Purp05e'. The aclvane¢ment of h8atth. aTh1 the r6li81 of those in need by reason ot ag8, ill hearth. di$ability. linar￿[al hardship oi oth61 thsadvantage. To 5UFVOrt th8 woth ol th• IKWit￿ a￿1 oynmunrty hèalth 59ivKe5. SupportiThJ ObieclNeS to the Main Purpose.. al To co-operate with Olher bodies IN the bgnefft of the cOmmL￿￿Y's hfrallh., bl To promoitr Publ￿ In18resl in the patnis staff ￿ Sl ATr$￿$ Community Ho$￿181., el To rKeive girts of all ￿"nds, I￿uding ckinatKl￿. xies arnj •n(bJwments lor the tharKement of the WO￿ of the s¢a8ty' dl To VQVKle lund$ for oxtra eomlort¥ aTrJ arnenrt￿ for lh• patiènts and staff of the hoBpital., el To sUpp￿rt by Voluntary Serv￿￿ Iho work of thè Cornrnunity Medical and NursiNJ Stall based at the ho$￿￿. ar#J any Olhor Hoallh Serv￿ ClinKs In Iho Ar•a'. fl To wovid8 fuTrJ5 foi extra comforts and amwiti85 for Ihe paberrts a￿1 CoftynMIty Nursirvd Statt In the Cornmunty- The chwity fuflhers ts purkbxes Icw Ihe ben81it throuoh its o¥enls to raiso awareness ol nood8 ol the lo￿ hosp41al an¢1 lo ra$6 Io SUFpoq rts giani-rnakirKd which sgek to provide as much bfrnel￿ as ￿$s1)le wosB t￿ ftye90irwJ wrposes. Rovl•w ol Actlvltl•i •nd Aehb•v•mgn¢• •nd Futurn Pl•n• This year Saw the ￿mple110n ol one ol our more s¢zeab18 to enhart• th• ènywonmwl in 3 of the re¢Jealional r￿rn5 in ward l of the Cornmunity hoskmal. A¢jit￿nallY. ￿ trx)ught a vitd swJn$ rnonitor f¢Y ward l provided Chrisimas grfls for in-patignt$ In t>)th wards 1 2. A ngw ECG machino was purchased lor us• in out-palienls arKI a 8pecwlisi camera lor usè by (Iwmaiobgy. Our lund-raising aeiivities be￿1119(1 from our tr)ok sales in lh& hospital lo￿1 and a e¢Ylection ai Morri50n'$ supermarkat. Unfortunately. Ihe honesty tx)x our th>Jk sab$ was tokon into and we lost an unknown surn ol lakings, Ihe t￿X has gire b88n replaced by a Subsiantid strowbDX. We did not hokj our usual coffee morniro èécausg ol the ￿ ol suFp)rt in th• w$¥iou5 years. Wè eontinue Io s88k new rrmbers aThJ trusit85 to thal end hthl a sho%bt85è event in the hosptsl foyer, this oaine(I some interesi nwbers to our organtsation. Wo fernain keen 10 racrult more members al￿ tru$lg9S. Our trust6•5 contr'nue lo rn￿t on a regular basis, ar¥J w8 had a SFd1￿ meeting with Rathtws. our inve8lmenl athiiws. Our Constlluthc￿ was at our AGM and an arnendrngnl made. We ar8 W811 plard linwKialty to continue to rrwl wr tharrtatde otiaciN85. Ow ctyact wrth hosprtal stalf is very ar￿ w8 er￿Urage them lo attend (￿r M￿ti￿￿. Monltorln9 a¢hl•v•ment The Iruslees have procedur85 lor mnitwing the Succe￿ of the actNities wh￿h res￿ from their 8V8ntS and the grants they award by makj.ng regular vi%its ￿ th8 tao'liiw they help suFf￿rt and maintaining contact wth staff aTrJ rnanageN*n¢ of tho lac11￿8s.

ST ANDREWS LEAGUE OF HOSPITAL FRIENDS Twslee$' Annual Report lor the year end8d28 FebRuary2026 Fln•n¢l•l revlew In the y8ar ar￿8￿ 28 Fèbruary 2026 there was a net wease in fuNIs 01 £28,424 12025 - £16,871). Total funds earned torward amountwl to £605,06712025. £576.6431 of £449,37612025 - £407,689) werg Unrestr￿8￿ aTrJ £155,69112025- £168.9541 woro restrKtgd. InvMtm•nt polley and p•rfomw The charity consbtution all¢x5 thg tru5te8S to ffloke iwesbnents in wrth thg law of Scotland. The inVest￿nt polw of Ihg trustees is lo lolknv a conservaiNe approach almed al a Tetum whh low lo medium risk taking Into account the a(fv¢e ol their irN8Stmenl athisers. ReMrv• Pollcy The trus189$ airn lo maintain 4 10v81 ol rns•N•s appropriate to Covgr g)mmitrn8nt5 #nd projeclod expenses for a year ahead arbJ lo provth lor any un&xp&tJ 6¥poTrJilure. Reserves al the year 8nd amounted to £605.06712025 - £576.6431 of whth £8,784 12025 - £8.2181 rs in [￿1 unr•stiti•d current aSS¢ts which the trustees consbJw to be satislaclory loi Ihes• purwssos. Al•k Manogomont The truslees have assessed Ihe major risks lo whKh Ihe charity is oxp)s•d aTrJ foview Ihese annually. The risk reviews conS￿er the F¥ocedur•s pl￿ to athyress aTrJ minimi¥e risks ar￿ Chang0$ aro applied as appropriate. The prI￿1paI r￿kS la¢od by the charty lie In Ihe F•rftymance of rts investments and op8ralional rsks Irom irrfttoeiwe grani makiry as as the CBpacty of the charty to mak• effKINe 9rants or provth oth akvopriale acli¥iti85 ITh pursurt ol Ih• eharita￿e obie¢bvgs t43n8fft. A lUrt￿r risk is thè atsllty lo r•eruit Irusi06S Wrth relw8nt skilb aTra exp8ri8r¢o. Tho trus188S CCfi5id•r thè vanability of 1nves1ff￿nt retums Ifom ththr invesbrnntg to b8 Ihe eharty8 rnalor linarKial r13k. This risk 15 miligalod by con$utting with 8XP8rt pyofess￿￿al adwser5 wlh eM￿rienCe in th• eharity S•tior. Taking ￿0189$Pan￿ eonsthfaiion the Irusie8$ seek to maintsin their investrnents lo provhle a pYèdtabl• th8101 ir¢ome lo hglp su$lain thg pr￿r¥fflrne ol charitablB actwiti88 $èr¥ic•s. Thè risk of in6ttectNe granl making IB addroswl by mathining clrA• cont￿t wtth offklals and pallents ol the hospit81 other usèr groups. Structur•, Go¥•M•n￿ and M•n•9wn•rrt The charity is ars unirKorp)rat•J 45SrtiAtKn. forn￿d by ConsbtutKw in 1986. revBed in Jung 2fy)1. 2019 and again in 2025 and 15 affilKat•d to Attend. Tho charity 1$ adrnlnister•J the sup8rvY&in ol rts irusiees m••t at vari￿$ times Ihroughwt Ihe year. T￿ day 10 day worfK is wt ty tl Chawrnan. Seuethry Tr8a5uror. The ehanty has prcoedures t￿ Ihe Indu￿￿￿ ol tru5teos wh￿h indudè iSSUMYd a pack with I•￿vant informa￿on aior#J Y+th an intr(>Juctory rneb.ng exisfv"TrJ trustees. R•crultm•nt ot tru#iw• The tiustees are a￿ayS keen to rnt new trustsos have an ini•r6st ln Iha ol the charlty and can contribute apprtyriaio skills.

ST ANDREWS LEAGUE OF HosprrAL FRIENDS Trustees. Annual Report for the year ended28 February 2026 Refer￿￿ jnd admlnl¥tratl¥g Inlormavon ScoThsh Charity number.. SC016084 Addr9SS Ot Admin151ralI￿ Ofke.. 9 Muir Garde￿. St Andrtrws, Flg. KY16 9NH Trugtees and Offlcg The Iruslees $8rying Ihroughout the year a￿1 ¥irKo the yew were a¥ loth)w8.' Mr G. Watson Mrs D. Scott Mrs F. W¢hell Mr B. IAcGowan Chairman VKe Cwr S￿retary Trts5ufef Committee.. Mr M Ciesla Mi J. Dwherty Mis M. tknaldson Mrs. M. Dur Mrs l. Gilmour Df K. Graham Mrs K. Hasti• Dr G. Milng Mr$ M. Pattersc¥) Mr Fl. A. P818rs Mrg M. Walson Ideceasod Crtob8r 2tr251 lawJint•J Crtob8r 20251 (ap￿4￿d May 20251 {re8￿nerj June 20251 {ros￿￿trY May 20251 Prlnclyl Bnkor• Bank of Ind•p•nd•nt ExJrnln•r Joanne Paul CA. Hend8r50n Black a Co. Chart•J £eountarts. Chestsw Houjg. 149 Markot Straet, St Andrews, Frfe, KY16 9PF Inv••tm•ni Advlsof• Ralhbones Inve$imeni Manag*Mrt ￿Mited. G•xg8 H￿$•, 9) Georyje Sw•, Gliigw. G2 1EH

ST ANDREWS LEAGUE OF HosprrAL FRIENDS Twstees, Annual Report for the year ended 28 Febnmry 2026 TnJstees' respon$lbS1I11•9 kn r•latlon to the lTrn•nclal ststements Th8 charity trustee5 are respon51b fof preparing a trustees, annual repm and financi￿ stat8rnent5 in accordance with appl￿0 law and Uniled ￿￿Jd0￿ P4xountirwa Slan(18rd$ IUTht•J Kingdom G8norally Accepted AccounliTha PraclK81. The law 8FpIKable to Charit￿ In Sco¥arn1 r8quiras the charity trtsste8$ to prgpare linancial 5tat8m8nis fDr each year whKh gNe a true and I￿r vw of the state ol attairs ol tha eharty and ol the ￿cOMe and expenditure ol the charty lor that ForKxl. In pr8panrJ the h"narc￿ statem8nt$, the trustee5 ar8 requir￿ to- sd8ct surtable accovnb.rrd pytios aThJ Ihen ¢¢￿￿Y them consthanty.. observe the rnethods Bnd pri[￿l￿e3 in the Charilies SOHP; make jud￿ments art¢ esiima¢¢s thai are reasona￿9 prudent. stats whether applKablB accaunfrF¥J slarxlar(Is have been rollo￿J. $￿i￿t to any miMrial dopariures disc￿$0￿ and exrjained in Ihe linamal 5talemvnts', wepare thg finarKial $tal8mts on the going CAlrtwn basis urfess rt is NhaFwpriato to Wg¥Urn that th• charty will continue in operat￿. Th• Iiuste•g are for kg¢F4ng rwds disdos8 With roa8onalAe accuracy at any tirng the fInar￿1￿ pJsition of the tharty and to enable th8m lo en$urg that Ihg financial 8iaiem8nts comply with the Charitss aThY TIUBl￿ Inveslmenl Iscoiiandl Aei and the Chaiilies A¢￿￿￿ts IScolaThdl R8gulaiiorts 2006 las am￿￿•d) and the provisionj ol the charty constitut￿N. Thay Are abo le$pr￿91b19 lor 58feguardiryJ the assets ol Iho charty aThY 18asonable Steps 191 the preVent￿n ard d•t•ction ol fraLLI aThY olher ifrngulari1￿. Th• tnjstees are resw￿l￿e lor Ihg fflalnlonar￿ int•ority d th8 chaity anLI the financial inlormatKsn IrKludgd on th• charity's websFte. Legk818tion in Ih? Unit&J ￿ngdoM go￿rnIng th• w#par&iion aThJ diss•m¢naJon ol finandal statements may drffgr trom laois￿110￿ in Oih•r jurisdKihins. AFyov•d ty th• trust0￿ aTrJ JIg￿d on t￿1r b8h&if by.. r G. Waison Ch•lrm•n ol Tru¥leo• D•1•:

ST ANDREWS LEAGUE OF HOSPITAL FRIENDS Independent Examlnerfs Report lo the Trustees ot St Andrews League of Ho$pltal Frlends I rewrt on the accounts of th8 charity for Ihe year 8rthd 28 Fetsuary 2026 wlKh aro sei out on pag￿ 6 R01p•¢tl￿ Rospon•lbllllles of th• Trust￿ •NI Er•mSMr Th8 charity's Irustsès are respjnsitje loi the preParat￿Tr of th8 aLxwnts in accordarKe with the terms ol th6 Charit185 and Trustee Inv¢St￿nI (Scollandl Act ￿￿}5 arY the Charities Accounts IScollarKII Reguiqtions 2006 la5 The (arity twste8s cowY8r that the d￿j11 requir¢menl ol Reguktion 1011llal 10 Icl of the Accouffls Awaulaibjrs does Th)1 arpty. 11 $ my ¥8SkKsn$ibilty ￿ 8xarnin8 th8 accounts as required uTrJer secl&)n 4411llcl of thg kt ar#J to slai6 vthethgr parbcular matttrts hav8 COrnO to my attention. Thi¥ rewrt is rnad• to the Ill￿19￿. as a t¢. in with th• tofms ol my ongagernnl. My work has boen undertaken $0 that I miphl Slate lo the trusiee$ Ih)se matters l am required to stale lo them in an iThJ8pend8nl examiner's rtsp)rt and for no othth wiposè. To the fullest extgnt Fermitt8d by law. I do not arxepl or assurn¢ re8pon$its"lty lo anyonè oltw than the ¢anty the trust¢g$ lor my ￿tk or lor this répjrt. Bosls of In•nd•nt Exmln•rf• St•l•m•nt My èxamination Is ¢8iiied (MJI In aecor¢JaKe ¥¥rth RegulatKJn 11 of the Charths Accounts Iscollandl RequLqlion$ 2006 las arrndedl. An gxaminaiion i￿lLll$ a rewew of Ihe eLcouN￿9 records k8Pt by the charity aThJ a compwison ol Ihe accounts pre58nted with Ihose T0￿y￿s. 11 also indudgs Cons￿0{alL)n ol any unusual ilerns ot f1isdosure5 in the a￿OUnt$. aNJ s88k5 extyanal#)ns Irom tho Irusièes corK8rning any such matters. Th8 proc8duies undertakèn do not provide all the Ihat would t¢ iequir&l in an audit. and con58quenlty I do trxwe55 ￿ auth"I wnmjn on lh¥ Wi￿ givgn by thg aCC￿lMs. Indwnd•ni ExarnlnoT'• St•l•m•ni In the course ol my 8xaminaiion no rnatigr ha8 L•rn• lo niy attent1￿.. whKh gives me reawnaN• cau58 to tlwg that in any maiorial rg$pect tho r&4uiramont5.' to keep ￿coUnti￿￿ re¢￿)r￿S in acthdarK8 ￿1h SoCb￿ 44 11llal of the Aet aTr Regula1￿1￿ 4 of the 2006 Amtnts RegukiiKJns, and to prepa￿ a￿oUnts whth aecord wth thg a￿D￿n1•r￿d r￿rdS aThJ cornply with ReguLqtloTh 8 of the 20C6 Accounts Regulat￿¥ hwe r(t t4•n [[￿t. or 2. 10 my wr*Jn, att•ntion bg in orthr to 8natA8 a ur#J•rntanrfing ol th• a￿￿nig lo be r•ach•d. Joanne P•ul CA P•rtn•r Hendefson Blxk & Co ¢hart•r8d Accounlonts D•te: l. 7 210. Ch¢gtney Hou#• 149 Marknl Stre•t St Andr Flle KY16 9PF

ST ANDREWS LEAGUE OF HOSHTAL FRIENDS ststement of Flnancl•l l¢tlvllle T¢ Totsl FurAi 2021 Fund• Donatlon¥ 5.178 Othrrf•SfvJacTrth.. FLryknlwg e¢rivbt IOPéS 12,199 TOW Inccffd• Exp•ndiiur• iin.. 3.159 20.014 31.ln 25.747 38.258 79ts1 •xwdllUM N•t qlini on invejiwmffl 37,9$2 13.9J7 51.859 3&254 s,￿7 40.591 (12.31$) 424 35,924 {14,4S31 Tr4nAf•r• b•lw••n Iw￿% 918 18) •1 In l¥nd• 41. 113.28• 424 118,4531 1&871 R•con¢llthlkn ql l¥nd¥: 1th 954 J72 36$ ID7 $59 772 Tgld lund1￿￿d lorn4wd Thg on pw 910 11 Icorn #t￿￿¥*.

ST ANDREWS LEAGUE OF HOSPITAL FRIENOS B?l•ne• Sh￿1 as al 28 F•bn￿ry 2026 To Funth Unrrtwki•d AMtrtElqd 2026 Fun Fund¥ TotDI Fund¥ 202S Funth FyndB InvB81mgn 440,592 1S5.1 390,471 155,B43 555,414 Curr•Tht ••Mts Cash at tyAnk INI h h•rKI 9.444 27,106 27,If 9.444 35,954 Ct•dllor•.' amount f•lllno wllhln on• y••r CrqdllOi8 and acciua N•t curr•rit 14.725 8.784 A•pr•Mnt•d by.. Th• fund• ol th• ch•rlty: Unr••lrl¢i•d Incf• lund G￿er11 449,376 407, 449376 RMirt¢t•O Irbcom• lund•: R041rlcled FunLts 155,691 168.954 188 954 168954 155.891 16B.954 Awo¥•J bylh•iruileM •nd onitsk b￿￿11 ty.. Tho TrJteB on F498$ 910 11 Itrfm knIVBI pNI ol thuo•XWrt*.

ST ANDREWS LEAGUE OF HosprrAL FRIENDS Stalement ol Cash Flows lor the year ended 28 February 2026 2026 2025 Not•s Co3h used In operntlng •ctlvllbo• l•ee below} 147,8451 121.8241 Cash flows Irom Inv•8tlng I￿1¥111•- Inveslment irKorne Proceeds from sale ol inveBtmerts Purchase ol inve51ments Movement on cash he￿ lor ¥westment 10,345 78,810 195.1221 27,302 12,199 44.712 1148,8631 95.854 Chang• In c•gh and cuh •qufv•l•nt• In th• y•or 126,5101 115.9221 Cash aTrJ caBh oqufvalents at the b8ginniThJ ol th8 year 35.9S4 51.87 C••h •nd ¢•h •qul¥•l•nl• •1 lh• ond of th• your Analy•l• of ch•ngM In n•t dobl 2025 Cash at 1 Marth Ca$ Ilows in ytar Cash at 28 Fo￿U￿ry 51,876 26.510 35.954 R•eonelll•llon ol rnt mov•m•nt In lund• to Ml c•sh flow from op•r•tln4 •ctIV￿1 202S Net Incom• for ￿ y•ar {u p•r th• •t•temont ol Ilnanclal acllvlll•sl Deduct investment income Gains on I￿￿51rn9nts Increase in creditors N1 used In opernllng •ctlvllles 28,424 110,3451 151.8591 16,871 112,1991 140,5911 14,095 21,824 47,845

ST ANDREWS LEAGUE OF HOSPITAL FRIENDS Note¥ lo Ihe Flnanclal Statement$ lor the year ended28 Feb￿￿ry 2026 Accountfing Poll¢• Charlty Inlwn•llon Si AThJrews L¢ague ol Hofjpit￿ FrrbJs * 4 ¢h•rty. go¥err￿￿ by ifs conBtiiuthJTh. 11 is 8 regislered charty wlh lh8 OttKe of Scotith C￿￿1￿ R•gulthr. Th 18gier&J oflt• W 9 k•Jlr Gardens, Sl ANJr•ws, Frfo. KY16 ￿N. Th¢ prw xcwnliry pJKa88. Mv• e#Mislendy in thB C￿￿8nt w¢¢•dlrvJ year In d8aliw wbth it•ms are matwi 10 th f¢thJnts. Ir• beluw. 1.1 B•il¥ ol Prnwrntlon Th? finartial staiem•N$ hav• b•8n W8F4i•J in Bccordvu A￿ntr￿j ar￿ R8portirMJ by Ch4ritie8'. Sl8iem?ni ¢1 Re¢omm0rthd Practice aFf4¢at40 io chariiw waparing Ih8ir 8e¢ounlS in ordan¢e with Ihe Fina￿81 ReFQfliw standards in thv UK and Republic ol lie￿nd IFRS 102118tteth¥8 1 January 20191 Charils SORP IFRS 1021 and the Finar¢ial Reky)rtino Siathrd app￿1¢8￿8 In Ihe UK aTh1 Rep￿￿ ol li•laNI IFRS 102. the Chaiilios and Tr￿$80 Inveslmeni IS¢oiknoi Aci 2ri)5 ar>J the Charilias (P￿tLqndl Rffju1at)￿ 2006 laB amendodl Sl. L••9￿ ol FMrxlB m8elJ th ol a •niity uTh1•r FRS 102. The Irust8e$ ¢ordthr Ih•i Iw w• Thj rnthn￿ uncatsi￿"￿ abxrt th• to conbrw• i wryj corKom. T￿80 xcwnls in Fwr¥Js $I￿1￿J. wlmch Is Iho oJrn•rw of th• C￿rIty. F4ur•• ar• 10 th• ￿ar•s1 pJuThJ. 1.2 Tultlon The chBrty 18 oxemw IrtyTh tax Vir4 to th• •x1•m ¥• apthd ID rt8 charitabl obj'ects. la Fund• •irY￿U￿ Fund$ hekj by chwity ale unrostsict•J or r•stri(a•d in Wr￿5￿. Uniesirthj arg tu￿8 which Can b• us&J In twth th8 chwritat48 objocis ai the dixr•tsDn ol the Iru8t8•8. Reslricl8d luTrJ8 are luTrJs thai can onty ￿ usthj for ￿rt￿lar restrKied wrws8s viithin Iht obiecis ol the Charity. RestiKtiM5 wise when by th¢ d(m or when hJnd5 8r8 iawd Iw pbcukr restiKi8d 1.4 I1￿0m8 recognllltyi Ir￿me L8 vwni5ed Iho c￿rity hw5 erti1￿mer￿ to fv fU￿ts, any wrformgtte condllh)ns •ttach8d lo Ih? rtemlsl ol Irthme W twn m•1. Il B F4obat48 the IrKom¢ Wlill be rel￿ a￿1 tho amouni can ￿ measwed rdiat4y. 1J Expendlturt •nd Irrecover•ble VAT EXper￿rtUre Is reco9nised Or￿ Ihere B a thvJaI￿n to make a payment 10 a lh1￿ party, it 1$ probaile Iha¢ settlem8nt %%iN requwgj arn1 the amounl of Ihe oblpJation can be m0&5ured ieliat4y. lff8COV8rab VAT is clwged a8 a cc61 agaI￿t Ihe athty tor %Yhich the exp4ndilure was irojffed. 1.6 Investmènts Inv8Siments are a basK fom of wisirurnent aTrJ ar8 at tron$athion V41ue sthequenly measurnd at laii value a5 at Ih? baLqrth sheet date u5illg the ckjsing market value prices. The 5talernentof &vitEs net gains aThl lossÈs arising on r8valuatson aThJ the year.

ST ANDREWS LEAGUE OF HosprrAL FRIENDS Nol•s to the Fln•nclal Stst•fflents I no1b•lrt￿￿lTrth•1￿￿j•. 11 Employ• Tth Tai Fwk1 Exp•ndNurn on CldwN•bb•xtMI T•1 Fur8 Fund• Fw Fundi 742 10.052 742 a014 14$ 1&747 f••¥ Ir4ur S55.414 9S.I 148. 195.3561 (95.8541 127.wl Ewkies 587.S71 519.4W Tot•1 10

ST ANDREWS LEAGUE OF HosprrAL FRIENDS Notes to the Flnancl•l Statements lor the yearended 28 FebnMry2026 (conllnued) 6 Movemwrt In funds I IIKch At 18 F•bN•ry Trnn￿Or$ R•slrleted lund• Milchell 88qU88t 168.954 3.$51 129.W31 I3,￿7 155,691 Unre•trl¢t¢d fvndl: G•nor•l tur￿$ 407.689 10.422 17.6051 37.952 918 449,376 Tot•1 funds 14073 605 067 At 28 F•bN•ry H••Irt￿ed tund• Mrtcl*ll Bequ8$1 187.407 3.9)1 127.5911 &337 168,954 Unr••irl¢t•d lynd•: G•rnral lund8 372.365 1&639 116.569) 407,689 Tol•l lund% 1440 40.591 576 643 Mlt¢h•ll B•qu••l B¢qu•$t i•¢•N•d Irorn George Muiray to b• ulfjd wr¢hu• Ih? ho8prtal. A trarffjlw w4$ m•J• In the y88r ￿thIn the RaI￿rn$ Porflolios.