VOCAL- Volce of Carnvs Acrou Lothlan Yrurt•u' r•port Ind ¢onsolld•f•d fftn•nd•l M•t•m•Ats for th• y•ir •nd•d 31 M•rth 2026 Ch•rttynurnh•i SC020755 Comp•ny nwnb•rSCI83WQ
VOCAL- Vol¢e ol Carers Across Lothlan Cort•nts P• Le8al & AdmInistrattr Informitlon Trustees, Report 5taiment¢lTrustees' Responslblltle5 Independent Audlto¢5 Aeport 9.12 Group StattmÈnt of Flninciil AttIV+S Iln¢orp¢ifJtlnB Jn Income ind Èxpenditure Amntl Group BalarKe Sheet 15 Chirlty 8•lano Shi¢t Grvw¥St•lqment olcash 00 Ch•ilty Sf•iement¢l C45h Flow5 Not•$ to the Consol}dat Fln•n¢lal Slllm•nts 1g.J5
VOCAL. Volc• of Cafers A¢ross Loihl•n
L•yl and AdnnIStra1h• INlorm•tlort
Trwt•
Dou8las Hendry, Chalr Jnd Tre•surer
Allson J•r¥is, Vice Cholr
Ruth Hendery
J•mes O•d8e
Flona Holl4an
Amy Moreno lappolnted IJ June 20251
Emubeth Cjntrell lappolnied 22 O
VOCAL. Volce ol C•rery A¢rnsg Lothlan Trurt•rf r¢portfvlhe¥e•rendod 31 M•rch 1016 The Tru5tee5 PSent thelr arbnual report toiether the audlted consolldated finandal statwwents ol the voup Jnd parerbt chJrlty lor Ihe year ended 31 Mafth 2026. The consolld•ted finandal statements hèye been prepared In aEcordancewith the accountin8 polkle5 set oul In noie l and complywlth the Companle5 Act ZQJ6, the Charltles and Trustee Invesiment IS¢oiiandl A¢t 25, the Chariiies kcounts IScotlaThdl Re8ulatlon$ 2Q)6. Ffts 102 The Flnanclal Reportlni Sl•ndard appllcable in thè ux and Républk of Irelafid and ihe CharlWs SORP •ppllc•ble to ch¥rtlies preyrln8 thelr accouthts In a¢cord•nce wlth FRS 102. The yrent tharity Is its¥eMed by Its mtmorlndum •nd •rtitls 018SSOtlatlon. 08JEcr•vtS. AIMS & ACIIVIYIÉS VOCAL Is acorw-led charity, comrnunityanthor oryThlsitlon and soclal enttrwlse, workln8 wlth c•rer% rtners •nd Communltles across Edlnbuv8h and the Lk)Ihlans. lo identify ¢ar•fS. pfovldt a Tae ol personallsed c¥er supports and %ewvi¢e4 and rpre$•nt the Int¢rests of cirv¥ In ID¢•I and n•iloMI nn1v80ra. VOCAL'S mlsslon bs io thntlfy, $ypport and to c•refS. Ourb4slon li of 4 urlr¥ soel•ty.' socl•ty whw• or•vJ c¥• IN conflden¢e, 0d he•lth •nd e¢onoml¢ Wel& irè r•slll•nt and tx•rclse <holte. and a Ille ou15ide carlni • Socltty whlch t4k•s rsponslbllSty fof provldlng ur, Irè•is eafers •5 equal pirtneis In ¢•re. meets Its obll8•tknn io support ¢areN Ind ensLsre they are resourced and supported sodety where Cifefs can pioTrAde care lhOUt compromtsln8 th•lr hurnin rlgh15, and the car¢ they pfovlde Is In addltSoh to raiher than • iubstltullon for siatutory he4h and so¢l•l care 5UPPOrt J 50dety where VOCAL Is rffo8nlse(115 4 voke of tawtr5, a k•y partn•r and provlder of carei support and Is i ¥lbrar+i and Imovailve enterpr5se at th• cultln6 ed8• of dev•lopknB solutlons lo mat¢h car•r¢ needs and asphtlons. VOCAL Is carw.led •nd ¢niaies carers Inall asp•cts ol ourw?rK recwhln8 and advoutlni for carers as equal partners In ¢•re. W• support carets to.. bvlkl on thelr stf¢fi8lhs •rbd Jkllls Idtntlfy and Jchlw thtlr 0Me5 strerythen Ihelf rlIlence Imwove ihtw qu4lltyof Ille We belle¥e divtrJlty. equility of opportunlty and choke. We promore tr•n5P•fency and honesty and treal people wlih dl8nlty and fewct. We cre•t• opportunllles for Innw•iloth. creaiMty Ind enterprlse #nd s*k to wowk In partnership arowd 98reed outcome5. ACHIEVEMEt4TS & PEAFOIMAKE VOCAL'S Business Plafi 24-27 Iocuses on con501idation of 8ood practlc•, investm•nt In #•ff vd ¥olunt•ers. s{tain4b1è pJrtneishlps and demon3tr¥tln8 leader5hlp and TrOy¥t10. Con5011dgtlon Dlgoodpmclke kn 2025-26 VOCAL ¢onilnued to bulld 511PPOrt in localltles across Edlnbur8h and Mldlothlan. wntributlrvd to resiment coMmutIeS wbth In¢lusl¥e. acrnsslble cartr support. We stren8th¢Tred our Short Breaks Team and m•lnt•lned best wactlce our ¢•rer (•unsellln8 aDd th•f•peutl¢ 5UPPQrts. r•¢ognls•d by our cowsellnts COSCA •C¢fedllaiion4ward heldforover 15 years. Intefnalty and exteMalV0cAl contrtbyled to best pr•clke Dd traIr4 kn iht dtllv•ry DI 8ood quality Athjlt C•rer Support Plans and tsurtore ¢arer supportoffer.
VOCAL- Voic• of r•ll Acm$5 iothkn Tndta' r•ptsrt It¥ ihey•w•nd•d 31 Mah2o26 {cortln¥ed) In 2025.26 we were deliqhted to renew •ur Investlry In Volunteers iward. demonstntSw OUTMMIent to makln8VOCAL a wekomln8 and supportr¥e place foiour yo¥¢4nIttr team 4K> wovldt over 3,¢XQ hours of support annu•ly. We 41Jo achleved renewil ol our LGBT Sllvei Charter Accredll•llon. enh•ncln8 Ouf Inclu51Wty poli¢les, st•ff trainln8 and our Ite and Inloimation frr LG8T car•rs. We ¢ontlnued ow locus OTr nvestlry In stafl h•01t wewbelni and tralnin& across a ol toplcs Indudlw tultufil tompttenry and ref£1¢ pr•¢tk•. Our r8n8e ol partntrs ond p•rtnershlps ha5 VQVln 5nlflcantty In 2025.26-1rnrn lomial p•rtnÈrs who support the ddlvery of our short breaks PlramMe •nd mlcrogrants te yo¥n8 ar •dLAt carers, through to our ewrn•nt wlth employ•rs and h•alth and 50£1al Care prartltloners. ThE liunth olour Caitr Communbty Fd In Mldloihlan has enabled us dlstrlbule 5m411 si¥nts to lo¢al ¢t>mmynlty 8roups, bulkl cipa¢lty ond enroura8• thi 8rovAh ol swI41ble ¢holce$4nd oppvitunltie5 for carers. A Mw pirtnofsh aThd lundlng from thescottlsh Ga$ Netwoik ted to ihe development of the Sale and Wifm Pfojtcl whlch pro¥ldes taryeted. prartlcal support to umpald ¢arers Ind11% help to mana8e tnofft ¢aits, malntaln slh hoffl ind acc•is Tldir support wlth lh• cost of Ilvlni. In p•rtnershlp wlth LOIN c¥rer centres, VOCAL led i successful sV51ern chan8è •ppll¢atlon to Tho National LotteryComrnunltyFund ITh 2025-26wtrdth culmln•led Ina 5earlyndlngawarddue lO>tart In Stptmbtr 2026. The fundlng wlll supptyt ihe development of an earty Ter 1deniifta1l blueprln¢ worklns wlth car•rs, prKtitlgn•rs and NHS partners acrots Loihl•n to tacklt hrfltrs and drfve practoce ¢han8e, ilon8slde a new dl8llal pl4rfo Iln•d to c•r•r support pl•ns. AlonB51dq these n¢w developments, VOCAL'5 soclal enterprtses. Wee Breaks efftterprlses •fKI Treasure Tree- Mntlnue to 8row su5talnJbly ¥n41 recelve posltlve leedback from c•rerswho value ihe support5 Off by both 5ervl¢es. vorAL measures th• dlHor•nce made to the guallty ol Ille of kndmdual uiers tyevalu•tlw ¢arers' experlen •84lnst per51)nil out£ome5 ayeed wlth ¢irers at the polnt ol referr41 Ind through the dèvelopmtni of Adult Camr Support Plin>. We produce a v15u•I annual report and irnpact reports whlth are mlde •vallabl¢ throulh VCUL'5 webslte.. About VOCAL'J s•Thlrys VOCAL'S carer support •cUvlty locusei on nwe key I5.. VOCAL provldes a comwehenslve, Inclusl¥e and attesslble Inlormatlgn •nd adwce ser¥lct io carers, health and socièl cart prartlth)nèrs and enyers. This Is dellvered through a Ireephone htlpllne, In ptrsthi support, *vents. p•er corffiectlons Ind throuih • r•ni• ol prlnt •nd di8ltil opllons lTh¢ludini • welcomÈ Informotlon p•ck, di8ii•l informatn platlorrn •nd websltes. e4earnkn8 mDdule% bl-•nNal newsknters Ind soclal rneda. Over the la51 ye8r. there were 25.662 ind4vidu•l urer cont•¢ts. The Adult C•rer Support Pl¥n pljeS the framtwork for carer support practilloners to have a 8000 conver5atlon whlth en•ble5 carets to Identify Ind •¢hieve their out¢om•s. Ilnl to supports and bulld thdr strengths 4nd skHIs. VOCAL prdeS 4 rarye ol ¢ver support Interven5 Includhw fInan¢1 plannlng 4nd welfare benefrt surgerfes,. luture platmln8 and le8al advke.. self.dlrerttd svpport surKeiies and commu•lty broker¥8e, ¢aunsellln& Indivklual and 8roup therapeutlcsupports and social and Itisure a¢tlvltles. O¥er the last year 6,707 Carers ac¢•s$4d ¢afer supp)rt. Indudln8 2,83l n¢w t•refs.
VOCAL- Volc• of Acvoss Lothl4n Tfustses. POrt for th• y••r•nd•d JI Marth Z026 leontlnuedl F4n•n¢i•l wellbelngls i corepartof VOCAL'S holistic seniiteandhs intféastd inline with tht tomplex landscape urers art Thiw facin8. 2.614 carers were jupported with their Iln•n¢lil wellbein8 wth over £2.3m achieved in¢ome rnaximl%aiion. Many carers expttlen¢e food Insecurlty a$ Il¥lni£asts and redu¢ed incorne fflJkes11 ificreaslngtydirrKvll to afford nulrltlous. flesh lood. We have a pinner5Np wilh Edinbuigh Community Food who dellvei free food boxes cont•lnkn8 (rh produc• lor unyld carèrs and ihose ihey care for. VCKAL short bTe•k5 wVI-wV Breaks- provldes cirers wilh essentl•l breaks from cirln& allowln¥ carer3 to iech•r8e and priofltSse thelr own wellbeln8. The Wee 8reaks8rant pro8ramme occounts lor ¥pproxlmatety IS% of VOCAL'S o¥erall bud¢el 4nd Is d15trfbuted In dire¢l gThnts or vouthtrs to carérj. VOCAL'S Wée eakS Enterpf15e has three holld•y homes- H•wrhofn 8rae cotta8e kn Blalr Athol and two holiday homes In Stton Sinds. Carer dtmand lorthese breaks has Increa%¢d substantlalfy overthe115tyear. SluSt$4rt held In ¥Wee 8r••ks de518n4ted fund whlch supports the oper•tion of the holld•y homes. VOCAL'S soclal eThterprhe.Tfe¥swe Tree, plays •n Important iolt In supportlrylhe flnandal wellbelnB ol carers •nd those they caie lor, pro¥ldlw access to aflordable moblllty and a¢¢eslblllty equlpment. Treasure Tree ¢ol•¢ts, refurblshe$ 4nd sells hlah.qu•lity s•cond-h•nd egulpment •t •fford•bl• prfus. C•rers benefit from stres$.fr•• •ltern•tlw to prfvitEly, wllh the optSon to rttefve • $h•re ol the s•1• prfc•, Ind •ny Incoffl• ierter•ied bs rtlnvesled Into VOCAL'S ¢•T support servlces. Yhe Trtasure Trt modtl also contflbut•s io the clr¢ulArtonomyand env1ronfflt ty promotkng reuse and redudn8wisi. In 2025.26Tr•Kure Trée Conilnued Io yow ¥ 5ep¥•te tr•dlw subsldlary, e¥pindln8 dtribU[lOn optlons, Incre•sln8 Sto¢k •NI develo8 slr•te84cpartnershlps. VOCAL has • broad ranie of ¢ro$s se¢tor partneryhlps and form•1 dellvery contr•rts, d•llv•flni tr¥lnlfi8 to 1.979 ernployers ind professlomls, Ind ¥ctlDg Is the lead ¥en¢y for sw•r41 Foc•1 and tHIn¥1 ¢•rer conir¥¢ts. wt Prode exten%fve support to tmployers s¢ross Edlnburyh ind MldlotN•n, actfvely asslsi over SO employers •Thnualty wlth 2B new employem seeklng a$StaNce In 2025.26. With the majortty of carers bes ol wofkin8 e, •n In¢re•slw nwiber up work ¢0 ore, VOCAL'S work wlth emgloyers fals •wiren•$s of the e¢oTromlc benetlts to svpportlw carers In ¢ht workphc•. •niblln8 ¢•rern to rem•ln In •mploymeni or io re. enter emplgymeni after ihelf ¢irfnB role has ended. To •chlevea8reed obi•rtfvesVOCALcontlnuously$eesto sirenoh•n ihe ¢apxityoltheori•nhatlonio pro¥lde support to a gronI nber of caref beTheflclar6e5. VOCAL£gntiSbuies to a wlde iarrfe of htalth and sodal care plannlni wmmlttoes and devrhp 115 uwn capacity thro4h actlyè Intome gefjerallgn and stjff r¢crultmeiii, tralnln8 Ind retentlon. November 2023. VOCAL underwent o rorou5 and 5uccessfvl quallty assur¥nce 1s5e55mentwhkh ser[1$$ •ll area5 01 the charllfs buslness and was awarded ih¢ Level 2 Trusted Charlty maik. Pro8ress aeaknst ihls mark Is a55es5td throy8h • conllnuous irnpro¥ement annual chec* whkh vofJL 5uccesslully Paed in Nl)vember 20ZS and wlll be renewed in 2026. In Iddition, VOCIL has Start the accrEdlt3tlon for the kDttish Nallunil Stsnthrdsfor InformaOn and Advti Providets whith will be undertaken In 2026.27. Theyearf•he4d The ye•r ih••d wlll have • strong locu5 Dn 9uallty assurance, new lrnltl8tl¥e5. mana&lwthe lThcrea51ng demand forVCKALserylces and5VPPOrts and wntlThulngto highlightthe£oncernlng6iOWth In caref poverty and flTranclal Insecurlty. We wlll drlve Infiovation lrtearer Idenllllcatlon IhrouBh d8ltal soon$ •nd partnerstrip$, mikln8 SUPPOrt more acce$b1¢WhIle ensurlni carers are rtto8nlsed as equal prtners In health and $oclal ¢are.
VOCAL- Volc¢ of C•revs Across Lothl•n
Tiust••¢ Mportlorihy•w•thd•d JI ZOII le•rtkny•dJ
Wewill promote wJrene$5and hlih.qual1ty, carer-led ACSPS lh Pflohtise¢ood convers•tlovd, carerwelll)el
nd SUPPDrt caver5 in m•intiinin4 life tsut51de thelr rarlni rDIe.
Wlth work now undern¥iy lft thescottistt Goverrwnent io ddlvera rliht io pefsonallsÈd short br•aks supportfor
¢arer5. we wlll continue totxpand our short breaks brokerage and W¢e 8reaks enterprise.
We wlll contlwe to •d¥uule lor fuNI$ 5wh •$ the C•rer As5151•nce FurKI In Mldk>thlan. ensurlni carers can
ccess 8rants to meet the Immedlate
VOCAL- Vok• ol Carnrs AcroH Lothln Trnst••s' r•p¢rftlof th•y••r •nd•d 31 Mirth 2026 Itonlbnwdl ApICatIonS ate assessed ty iulhorlsed staff In icwrdance wlth establlshed ellglblllty crliorla, avallable fvndlng •nd Indl¥ldul Girwmst•nces. Award5 are monltored and rettsrded IA accordanc¢ wlth VOCAI'5 finonclil ¢)tedure5 Ind any relevant funder requlrements. Golnp c(¥Ktrn TheTrustee5 h•¥e revlewedthe fyoup's finand•l posltlon. cash fiowlorecasts and luturefvndln8 commltmtnts. Havln8 consldered th• resour¢e5 av•il•ble •rtd thè Group'5 ablSIty to mttl $ Ilabllitks as ihey lall th4e. the Tmstees h•ve • fe•son•ble •¥pe£tatk>n ihat tht Group h•s ad•qvat resources to contlnue In owatbn•l •XiStence for the foresee•ble future. kcorolnely, the Trustees contlnue to adopt ¢he going concern bisis in prep•rkn8 the cMsolld•ted flnincl•l st•lemenls. Investmentpolkv The Group's cash reser¥¢s •fe held across bank current account5 4nd short-term deposit a¢£ounis. Th•Trust••$ keep th•5• •rr•n8ements under ie8ulaw revlew. b4lancln8 the need to ocNeve an apploprlatt return on suiplus wlrh th• requlfernent to mllntain $ulfi¢lent Ilquldlty lo meet the GfQUP'soper•tlon•l tomrnltments. Molorrlj The Board of milnlalns a comprthensNt rlsk M8lster coverln8 the kty$ti•te81¢, operJllGffi•l. fin•ncl•l and 8¢)verrt•n¢• rlsk5 faclni Group. Yhp re8lSttr Is r•vlMd r•8ul•Fty to ensure that Ik$ ale appropr6•tely Identllled, monltored and mltk8at•d, and thai effeciive ¢onirols r•maln ID plxe. The TNste•s r•w8n15• thai fln•ndd Sust•lnaIlty lsa risk and CannUe ta locus on IrKome dtr$IflvOTr Ihrouuh a ranip ol fundralslni ind Iomlent1?f{n1 4Ctivit1é5, Includh8 a lory.temi leoxy ¢•mpal8n dqllvered In partn•r5hlp wlth locil solldlor5. Th15 •ppioach Str•th•nI th• Group's reslllence and reduces r•llihr¢ on •ny 51n8le lundln8 soyrti. STRiIrnIRE.GOVeRNANCE & MANAaeMINT VOCAL'5 8Dvernln8dotumnts •re Its M•mor4ndurn and Artlclei olAsts)tlatlon. Thé Jtlcles were fe¥lewed and ¥m•nded In ju 2024, wlthih• iuppart ol VOC4L's solkllors. VOCAL bs a ¢omp•ny Ilmlted by ytarintèp, tstab1l5h kn 1993. wlth no share C3F41al. VOCAL Is also a reilst•r•d S¢ottlsh ¢hJrlty ISC0207551. ThE iru5lees, who ale also the dlre¢¢ors of the ¢harsiable company for the purpose5 of compiny14w, Ind who str¥ed the y••r Ind up to ihe diie c+f •pprov•l of th• flninclil Stsiements, were.. Dou8las Hendry, Chalr ind Treasuyer All$JalS, Wce Chalr Rh Hendery limps Dad8¢ FloTha HolU8¥n Amy Moren¢ lappolnied 11 June 20251 Eliabeth C•ntrell lappoiniéd 22 October 20251 Rffrultment ond oppolntmentof trust¢es ReENitmtntio the Boafdtokes pl¥c¢through publl¢4dvertlsln8and a formjl recrullmentand Inductltsnprocéss. VOCAL5eeks lo expand Board membershlp to io iwsiees addin8 newtrustees wilh Call responslbllitles. from dlffer?nt pfofesslonal b¥ck4rounds, mèkntaWn8 the carer-led ethos as well as the ranse of professlonal and iovern•nre experlence requSred to l•ad è ¢naml¢ and 8rowin8 charlty and en1Prt5e.
VOCAL- Voke of CartrJ A¢ros5 Lothl•n Trwl•u' r•port lorth•y•ar•nd•d JI Mirth 2026 I£¢tIn) Remunerntlon oJeymofterneNtpzrSOnneI The remunEration of t senbr fflinaiement tewn reviewd )Mually by th• Board ol Trusleis. In sètii remuneiation leveb, tht trustees ¢onsldef the responslbllltles ol the role. chaFIty sectoi bth)chrnwkl infolmatlon and the hnan¢lal poslllon of tho Charliv. Any Increasps ¥re approved by the eoard. Orgonist71i(tnt71strurture The 604rd Is 3W>PQrted by a number ol ¢ommfttees, Indudlni the lnin¢e Commlttee. Quallty As$uran¢e ConwnSttee, HR Commlttee. Heatth & safety Commlttte, ond Wee Breaks £ThrPrISeWOGr0yp. The eoard, Flnance Cornmitieè and QualltyAs$uranceCommlttee meeton • bl-monthly ba51sand èll other5 meet 9ll•rterlv. The 803rd has appr¢Md Ihe dele8atlon of fiMncl•l authodty to the Chlel Exe¢utlve. wlth speclflc lknltslmpost In ippfoved scheme ofdeleyilon. Indurtion ondtralnlnp oltfUStteJ New truslees re[¢¢ a formal Inthctlon and ar• provlded wlth IDfomiitk)n on itr c11,$ a¢t1vIt5, 8overnaTr¢e arraniements and thelr iesponslbllllles Is trusivs. On8oln8 trilnlni de7•hpment opportuAl¢i4$ Ire provkled li requlr•d. Avthtor InaccordiThcewlt 5QCt6Dn485 oltheCompanle$A¢120(6, a r•sotn prop051n8the reappolnim¥ThtolFlndl•y¥ Avdll Llmlted as audltor of the company wlll be putto the members. sureof Infvft7Qtlon toaudltor So l•r •$ ea¢h of the tfustees Is aw•re, there Is no rekvant audlt Inloimitlon ol whkh ihe ¢ompany'5 audltor Is nawafe, Each IfU$tee has iaktn all the sleps thit they OUBh¢ to h•ve t•krn •$ • irus*e in Ofdef to m•k• themselve5 aw1 gf any relevant audR Inform•ilDn to e5tabW5hth•t the ¢ompiny'saudhof h •w•r• ol th•1 The trusle¢s' réportwas approv•d bytho 8oard of Truste•s. Douglis Hendry •te'. 19" Auiust 2026
VOCAL- Volt• of C4r•r5 A¢roH Lothl•n stst•rn•ntofTrnSM, Ii•spmb1It1$ffor th• yar ortd•d31 Marth 2026 The Irustees, whoare atso the dlre¢thrs ol VOCAL-Vol of CarersAcross Lothlan lor the purposes ofcompany l•w, are resp0Mle for preparln8 the Tru51ees' Report and the fina111 st41ernents In accordinte %vlih awllcable law and Unlt•d ngdoM Accountlng Standards Ivnlted KI0M Ikneralty Accepted Accountl Comp•ny law requlrej the irustees to prepire fin•n¢ial statements t ea¢h flnanclal yearthkh il¥e a trut and falrvlèw of the state of affalrs of lh• youp ènd pafÈni thality and of th• Incomln8 r¢50urces Ind appllcatlon of r•sources. Includlry ihe In(Dme and expendlture, ol thè 8mup lor thaty•ar. In prep4rin8 these financl415tstemeThts. the trustees are requlred to.. select sultable •ccounlln8 pollcies and then them cons1slent, obserye the methods and prlnclples In the Chafltles SOAP- make lud8ements and esiimit•S th4t are r•50n•ble ¥nd Pfud•nt: slate wh•th•r applcable UK Ac¢ouniin8 Standards have been l011owed, sublKI to •ny mat•rL41 departures d15rlosed •nd •xplaln•d In th• fininclal stattmthts,. •nd preyre the Ilnincl* statements on tht 8oln8 concern ba$15 unless It Is Inapprwlate to pruume th•1 the eroup Ind parnni ¢harlryvlllcontlnue In operailon. The truMe•$ •re responslblelow keep1 •dequate •untIn¥ r•rords thai d15EIostwhh reKoNble •c¢ur•¢y It Iny tlme the lknanclal poslllon ol the yrent charlty and enable Ihem to ensure thai ihE Ilnandil statements rnplywAth theCompanle5Act 2006, theChariile5 andTrustee InvestThn¢ IScotlandlA(t 2005 and ih• Charltles Acrounts (Scotlandl Requlatk1Th3 2006. Th•y 41£0 responslble lor safegrdIng th• asset5 of the uroup and p•rent th•rlty •nd htnu lor t•klni re•Jon•ble slep for ihe preventyon •fid dete¢tknn ol fraud •nd trthef Irrewlarltles,
VOCAL- Vol¢• of Car•n A¢roo Lothlan Ind•p•nd•nt audltols flrt to th•Twit•w olVOCAL- Volt• oltarnYsAtrw Lothl•n Oplnloh We h•ve iudlted the finandal statements ofVQGIL-Vol¢e of Cèrers A¢roM Lothlan Iihe'8roup'l for the y•ar ended 31 March 2026 which comprL%e the Con5011dJled 5tstement of Flnandal Aulvlties, Iroup and parenl 8•lan¢è she statem2nt of Cash Flow5 and noles to the nnancl•l ststernen15. Includln8 51gThlfkaDi accountifig poli¢les. The financlol reports Iramewoik thai has been applied in thelr pparatIOn 1$ applIcab law and Unlted Klngdom Ac¢ountkni Standard5. In¢ludln8 Flnan¢ial Reportln8 siandarl k02 The Flnlndal Reportl St•ndafd applkable Inihe and Republlc of Ireland (United Kiwdom GenernllyAccepted Accountln8Pfadit¢l. In our oplnlon, the nIn¢1•1 stai•m•nts'. elve J true •nd I•IrtW of ihE state of thE chaiit•ble company •nd 8roup's •ff•irs •s •t 31 March 2026 and of lis income and e¥penOlturt. lor the priod then ended: have been pioperty pr•par¢d kn •¢¢orrf•nct wlth Unlled Klngdom Generally Accepted AccotI Pfatfife,. and havè bn prepared In •¢¢¢rdJnce vAth the rewlrements of the Companles A¢1 2006, ttte Charltles ènd Trustee In¥e5tmenl (Scotnd) Act 2005 Ind r•8ul•ilon 8 01 the Chirllle5 Acco ISco¥andl Re8ul¥tloni 2fPJ6. Of oplnlon Weconductsdour •udltln •cc1Jrdanceth InteiMtlon•lSt•ndardsoTr AudltknilUKII'IS3 IUK)"land•ppllb1e law. Ow rosponslbllltles undei those standards are lurther desulbtd In the A1101$ ResponsltAiitles lor the Avdlt ol ihe Flnancll Si•iefflen15 5Edlon of Ouf report. We are Indepènd•nt ol the Group and paient charltab company ln •ccordance wlth the eihlc•l rements that are r¢lvant 10 Oyf aydlt olthe Ilnanclal statements ihe UK, IncludlTri ihe FRC'S Ethi¢a siandafd. and wè have fulflll¢d our other ethl¢al responslblllllts In •ccord•nce wlth the)e requwement5. WÈ believe thai the ludlt e¥l4ence we h•ve obt4kn¢d 15 suffl£leni and •pproprl8te to provlde a bash lar ouroplni¢r. C•nclusl•n• r•l•w t•ioJw ¢on¢vn In 4udltln8 the flnan¢l•l st•iem•ni¥ have concluded that the trustets, use of th• 80lry concern basls ol •ccounlin8 in the pr•yr•tion ol th¢ ftnKlal staternenlsls appropri•te. Olsed on we hav performd. w¢ bdentlfted iny rn8ttilal un¢ertalntles relatln¢ to evefits or ¢ondllions th•L widivldualty or coUectlVe. mby Cast 518nlficant do¥bt on thé Group's or parent chariiab ¢0Mny,5 •bllltyto contlnue •5 4 iolw ¢on¢•rn for¥ perlod of * lea$t iwek4fe month5 Iiom when Ih¢flnincbal statements I ¥uihorsed foi Issue. Our iesponilbllltles and responslbllitios of thè irtsstee5 wllh re5pecl lo iothi concern art dtscrlbed In the retev•nt ieciicffjs olthli ptsrt. Othw lTrf•rm•tloTr The other Infomiltlon ¢¢mprlses the Infwmation indudod In the annual report other ihan ihe ffinanci)I $¢•tements Ind our audltol$ report thornon. The trustees are rsponslble lor the olher Informatlon cont•ined wllhin the annual report. Our oplnlon on the financlal ststements does not cover the other knlormatlon and. exc1 to the extnt othonwise e¥plkttty 5tsted In our reporL we do Trot express •ny form of •Murance rondusloTh thereon. Chjr re5ponslblllty is to the othtr inft+mi•llon and, in dokn8 $0. cofjskl•r Twhether the other Inf¢ymation Is m•terially Inwnsisieni wtth Ihe finan¢i•l stitements or our knowled8e obtained in the cOue of the audit, or othep*lse apptan t¢ be materbèlty misstated.
VOCAL. Volc• ol Carers Across L•thln Ind•p•nd•rt audiMP r•portt• the Twsted dVOCAL-Volce otCw•ts A¢roM Lothl•n If we identlfy such mitLYl•l In¢onslsiencle5 or appareni maierlal mlsst•tements, we are regufred to determine wthtthef th15 i&•es ri>¢ tu a mAterial misst•tement in the finon¢ial stslernent> ihern5efves. If. based on the work we ho¥e performed, we conc14Kle that thwe IS a m•terl•l mhstaternenl ol other Information, we are réquired to reporr ihai faa. we hwe nothlw to repurt In thls rei•rd. op1#5 on oth•rffl•tt•rs pY•xrtb•d by thi Comynl•sAci 2(116 In our opbnlon, based thewor undertaken In the ¢our5e ol oyr audlt.. the Inlorm•tlon 8fven In the Twstees, Report lor the nnanclal ye•r lor whl¢h the fin•ncial siatements are prèp•red, whlch Includu the Olrector5' Report prepared for the purposes of company law, Is consb51ent wlih ihe fin¢la1 stat•m•nts,' •nd the Dlftrtor5' Aeport Included wllhln the Trus¢ees' Rep)rt h•5 been Pf•p•red In •c(oid•nce wilh 4ppllcibl• leyl f•quemenl5. Mti•ra on whlth w• w• NIr1d to r•Pl by •Mrwlon In th• Iloht ol the knowkd8 and und•rstandlno 01 th• Group afid parent chwiilblt t<Jmpaty Ind thek •n¥lronmentobtMtd Ki the couNeof ihe•Jdlt. we h•ve not Idertufied miierl•lmlssl•temen15 lThthe Dlrectors, Riport Induded w¢thln th•Trust••s' Report, W¢ hwe noth110 report In re5ped ol the follow1Matter$ In ielbn w %¥¢l¢h th• Companlei Acl 20CK$ 4Thd th• Charillu Accountslscotlindl Rryulatlons 2006 roqulie to report to you if. In our opiThon', adequ•ie •¢¢ounllrq Tlwrds h•vt nol bHD epL gr returns ide4U4t lor our iudlt h•¥• not b••n recefved from br•n¢hes not vwted by us,. or the lln•ncl•l stsiements are not In •8feement wlth the Kcountlry recon15 Jnd retums: or tert•ln dlsclosures oltrust•es' remuner•tlon speclfled by liw ire nol fflide.. or we hive not re¢eI4ed Ill the Inlomi•tlon •nd expl•D•tloTrs we requlre forour iudlt As pIllned fJlty In the Sl•tèmenE ol Twitees, Responslblllties, lh• trusteej. who Jre 0130 the dlrecttyr5 of ihe parent ttable tomp•ny f¢r the purposes ol comp•ny law, ère responsIe lor the prepwotlon of the flnancl4 statements and for bel satlsw thi¢ they Ive a true and la vbew. and for wch Internll control •5 th trustees d•tonnlTre nece55ary toeniblethe wepèritlon of finincl•l st•ternont5 that arelr•• from m•t•rl•l m515talement. whether due to Ir•udor error. In prepar6 tht si•temènt5, the trustees Ire respon5u lar IS$16 the Group's •hd p•rent Charitable comp•Thy'5 Iblllty io coniinue •s • 80kni (cern. dlsclosln& •$ •pptl¢Oe, malters related to 8oln8 ¢once¥n aftd Ing11n8 ¢oncefn ba515 olaccountlng unlèss thtrusteeselther Intend to Ilquld•ieihe Group or parent tharltable comp4ny or to ¢ea5e operatlons, èr have fio reallstlc alterTratlve but lo dtsso. Aydllorf% I•0b¥Itlm for th••111 ol th• fin•Kl•l ¥i•t•m•nts We have been 4ppolThted as auditsrs under seciion 44llllcl ol the Ch•rits Ind Trustee Investment Iscotlandl Aci z005 and under ihe Companles Aci 2006 ano report In ac¢ordan(e with those Arts and the r•le¥4nt re8ul*loThs rnade or ha¥lng offecl therèvnder. ID
VOCAL. Voice of CJr•rs A¢fOSS Lothlan Indwndent report tothe Truste•s olVOCAL-Volc• ol C•revs A¢roM Lothl Our obJecllve5 are lo obtjln reasgThpble assuran aboui wheiher ihe financlal siatenwiis as a whole are freE from materlal mls$tJtemert whtther due to fraud or erior. and to 155ue an auditor's report thai Indudts our opir¥on. Ae•sonabl a55urance 1> a h¥h level of •swrance bu115 nol a 8uarantee thai ¥n audii conducted in ittordance wllh 15Ns IVKI wll always dete¢1 a Meal ml55tatement It ex15t3. MlssiaterneThts cin arise Imrn Ir•1 or error and are considered materlal 11, IndNSdualty or In the 48gre8aie. Ihey could reasots be expected 1¢ Influen¢• the ètonomlc declsions of ysers taken on the b•sls of these flnantlol >t4tements. Irre8ularitie5, intdI fraud,¥re InStceS olnon.compliance with kiws ind re8vlatlon5. We dey8n procedures 1SThe wlth our fè5PDnsibilities. oullintd above, to detert rn•terial m155taternents in resptci of Irre8ularltles, )dudln8 fiaud. The extefil to whl¢h our procedtjres are c•pable ol detectin6 IrieiLlaFitle>. In¢ludln8 frjud Is detJlie41 below. The ivjlt Irn has th• approprl•t• slllls irtd expErt15E requIr and, Ihiou8h dls¢u151onswiih man¥8ement and Ihe TIu5iee5, mllnialns kThowlod8e of the 5ec¢or to ensure any nDn-compllance Is retOBnlstd and all nEce551ry dlKlosures m•de.Tht controlsln place help the Group rnltlyte IrIsk gllrjud and a150 a>sS51 In identifyln8 any In5tant¢s olliaud th•t ma¥ h•ve curred. Our approach to Identlfylnq and a5M5slng ihe 115s ol m•tefial mlsstatement ID respect ol Irreuul•rltles, Includln8 Ifaud and non-compllanc• wlth laws and r4ulations, was as loll¢iws'. Miklni enqulr1¢5 ol m•n•iem?nl irrfl dlre¢tors ¥bDut any known ow su>perted Instmr¥ ol non. tornplSan¢e with l•ws ind r•gulitlons relevaDi to the Group, in¢ludlTr8 GOPI •mploymenl law. health and s•fety rryukntknns, PVG Scheme requlrements, cow11& 5•rvk• itthlritlon Ind prolesiloNI requtremoDts. and fraud. Al¢1n8 corre5pordence wllh re8ulators, Includlfii osc CompiThles House and leyl idvlsvs. Re%Aewift&1¢801 exp•ns•s ind Board mlnuies. Challenglry a$SPtIOnS bnd lud8emeftls m•d• by m•n¥8ement In 518nificant a¢countlni esllmites, dudlTr4 the ippllc4tlon of jud8ement•sed a¢eountln8 polidvs such li depreditk)n and fund •IIK•tlons. Authllng the rtsk al m•nagement overiidt of contiols, Inclu¢ll ¢estfjn8 louvnil entrles Ind other adluslments for approprl•teness. Performln8 analytlcal pred1)r¢S to Identlfy unwual trins•¢tlons. kln8 enqulilej of mana¢em¢nt and drectois as to whether they ¢¢nslder there is a susctptlbillty to Iratsd and thelf knowlèdge ol how actuil. 5USPtcted and ille8ed Iraud ml8ht ocaw. ReW of ony aa5 where there IJ a poienlial ol management bla5, laiy & urwsual trallSa¢tlons and the rlsk of uftdisdpstd rnliied partles. Ber4use ol the Th•ture 91 the Iknup'5 Icllvltle5, we Idertllled ihe folow1 l•ws and reiyl•iipn5 15 Ihose m05t Ilkely to h•ve • materlal knp•ct on the ftnancial st•t*ments'. 'fftct Impuct on thellnonclolstatemènts.. Companies Acl 2006 Charfties SORP IFRS 1021 Charl¢le% A¢¢our•1515coil•ndl fle8Ul•tThS IfM)6 Ch•rf¢les & Tfuslee In¥estment (Scotlandl Act 2005 Grants wlth ¢oNdltlons
VOCAL. Voke af Car•vs Across Lothl•n dèp•d•nt•udioorfJ r•portta th• Trystees ol VOfAL-Volc• ol thr•YsAtt•SS Lrthlln Indirert Import thellnunc1715totemenfs.' EMploent law Health ond safety le8Lslation GDPR PVG Scheme requlrernents CounsÈMlrq seThl¢• re£lstraiknn and profesgonal stanO•rds Memorandum and arridts olassoclaiion use of te Inherent Ilfflbtstlons of Jn ludl¢, ihefe 1$ 4 risk that wo WIU noi (l•t•ctall IrT•gulaiilies, includin8 those leidlvd to a miteflal mlsrtitement In the fin&n¢iJl $14lemen15 or non-c(ffjpliaThcE wilh l•ws and regvlatlons. IhefUrtrfernoVed laws Ind re8ulatlons Ire from flnanclal tr•nsirtlons. Ihe less Ilkely Itls that we would becomeaware of non-¢ompll•n¢e. Therlskls a1508reaterre8ardln8 1rre8ulariiles from Iraud rathef th•rtrr4r. •$ fraud ffliy dellber• ¢on¢t¥lmni lorymi, Collb)n, omlsslon or mbrepr•seniatlon. A lurther d•scrfptloTh of our responslblllll•s for the audlt ol tht Ilnincl•l $t•temeni£ Is lotattd on the Rn•nclal Reportlng Councll's weble at., Thls descrlptlon Igrrns part of our audi$ rlport. ol our Ml>Ort TNS report Is madesolely io ihtharfiablecompany's members. M • body. sn accordance with Chapter3 (>f Part 16 01 the Compan1$ Art 2C116. and io ihe thafiiable company's trust••$. ai a bth. In •c¢ord¥rKe wblh R¢8ul•lioh 10 ol the Charltle5 A(wynts IScoil¥ndl Re8ul•tio 2006, iudll wo1 has been ufidertaken 5C+ th•¢ we mht State ¢0 the ch•rlt•ble cornplrry's rnEmbers ind tfustees those mattr$ we are reqred to siaie lolhtrn Inan audltorfs report •nd for ngQther purp05E. To the lullest ext•nt permitt•d by14w, we do not xEept or assume te>ponslbbllty to anyone Dther Ih•n th• chidtlble companyi the chiriiable ¢ompaty'$ members ¥$ body •nd the Ch•tablI wnyry'i ¢ru>te¢$4s i body, loroyr audll worK fow ihls r•pgrt. or lor th• op5nlons we have loimed. •y t•mpb•ll. •4 CA15•nk¥T SUNtory Audiwrl FIX •nd on bihalf ol FInd1 AudltUmlt•d. Ststut(ry Ator 11 Dudhope Terr•ce Oundee OD3 6TS Date.. i Aviu5t 2026 f Indlays Audlt Limited Is ¢11Oble lor appolntmeni as 3JItOr ol Ihe ¢h•rlty by vlrtue of its ell¢ibllity for ¥ppolntmeM as audltor of4 company undw 121201 the companles Art 2(KJ6. 12
VOCAL- Volce of Carnrs Across Lothlan Group stst•montoffin•ncW Kththl•sllficttpor•fk¥ in IrKom• and •yndltwe forth•y•4r •rLd•d JI M•rth Z016 Curr•nt flMnd•l y••r Vnrrttrld•d Fthds 2026 A•nrttt•d Trt•l Funds Funth TotAI Fundi zo 2025 DoDaiion5 & leytK5 Ch4rit•bk •Uiwlh•s Olherir•thn¢•ttiVbe5 In¥estmenis 61,910 56.1 55,16Z 39.763 3,122,512 19.400 23,545
.W.422 75,5CiI 78,707 39,763 3,606.306 13.264 84,654 41.600 T•1 IIZ 935 3 86$ 457 4 078 392 3 765 824 Rilslne ltsndi Ch•ilt•ble •dlvlllei 4,789 119.845 4.78) 4.0SSJ89 6,972 3,567535 io 3,936.044 T•t4 •Mp•ndllu¢• 124 628 3.574 507 8IJ07 170.5871 17,720 191.317 R•c•nrlM•llon•ffuThls.' Fwd b•l•nc•s •t l Aprll 2025 1.494,298 1,456,262 2,950,560 2.759243 1582 fjQ5 1 315 67S 2,950,560 The •s•n 11$ 19. 35 lorrn p•rt Df these nn•nclBI st•i•mints. N•t••ttr ¢h• rt•t•rMrt of flnMcl•l •cll¥ltl•i The st•tem•rf of ftn•n¢l•l la11•$ Ir*cludes •ll 8•lns•nd losRs recoinls¢d In th• yMr. For the year endtd 31 March 2026. th• st•tem•rt ol fln•ncl•l •ctl¥llin 55 Vgur¥•l•nt io in irKome ind ¢XFendltur• account. A sepirnte IKome •nd expÈndlture account has not thorelore been prepared. t4one of the im.$•ctIVttleSWtre •cqulred or d15conilfiued durln4 the •btsve two a¢¢oUnni perb)05. 13
VOCAL- Vol¢e ol C•r•ry Across Lothl• roup ststern•nt•l Ilnirthl 1lntorp4rltt •n Iorn •nd •xpendllure •¢¢ountl loriho y••r •fid•d 31 M•rth 2016 l¢offllnu4dl prforffin•Tr11Y+W iknrulrfcted FyThds Rertrlrt•d Tth•l Funds Fyndi 1ts2S Nota5 Asrestoted Ai rest•¢ed Imam• & •ndownwNu fr• OonatKins & lewles CrItabl¥(t5Y1t1es Other trdin8 l¥tIeS Inveiimtnts 64,614 15.576 70.691 1.541.681 L7M8 13,963 3.606,306 33,264 84,654 41.600 192,491 3 573 333 3 765.824 •ndl¢Urn on: R•lslry I> Chorit•ble ictY4itieJ 6,972 126,In 6,972 3.567,535 io 3,441.258 •xp•ndltuM 133 49 07 In¢m1•y•nOIir*l • rno¥•rnort kn funth 59.242 131075 191317 Fund b•l•Thces it l Aprll 2024 1.435,056 1.924,187 2,759.243 ts•l•rw li Ji M•rth 2015 1456 262 2 950 560 l4
VOCAI-Volce of C•ren Acro Lothl•n Gro 1¥¢•$h•+I •t 31 March 202$ 2016 21125 Flx•d T•nilble A•ts 18 1.604,189 1,646,828 Cury•nt ciebtots 21 36,735 1.316.747 344.292 1,697,774 1333,6831 J87,239 1,127,flJ4 426,152 1,740,995 1437.2631 Invesimint5 22 Cish It blnk & In hjfid Cr¢dltorn: •m•unti du•wlthkn on•y••r 23 P4•1 cwr•nt •M•ts 1,364,091 1,303,?32 2.961.250 2.9SOJ60 Th•fund¥ot¢h•ir R•stri¢t•d l)ds unlIrie fuftds 26 1,385,675 1,582.605 2.968,280 1,456.162 1,494.299 2,950,560 27 Th• not•s on p•w 19. 35 lorm p•rt of ih•s• fin•ncl•l St•t•nnE£. The flninclal 5tattments wer ¥w0¥ed by ihe bolrdgn 19° Au8ust 2026. Dou81¥s Hendry Chalr 15
VOCAL- Voke of Carers Across Lothlan Charlty balint•*hoÈt al >1 P4tsYth 1026 1025 Ploles A5 restoted Asrestuted SlxedAssotJ T•n¥lble A55Et5 Inv•stments I,fl>l.189 1.646.828 19 1.604.190 1,646,829 Cuir•htAM•ts Dobtors 21 22 36,735 1,316,747 344,292 1,697,774 1337,5851 187,239 1.127,604 416.152 1.740.995 1437,3641 Inve5tmerts sh èt nk & In hand Cr•dltoN: •mourts i•lllry du•wlthlh pfi••r N•t ¢urrt I,360,189 1303.731 2,964.379 2950.56(1 The fimds dth•¢h•rfty Resirltted fwds Unresirirt•dfwdi 26 27 1.385.675 1.57B,704 2,964,379 1.456,262 IA94398 2,950.560 The not Dn p•y$ 19. 35 lorm p•rt olih•MfinancL•l 51•t•m•nts. These fln4nclal st•lernentshAve been pr¢pr¢d kn xcord•ntèwith the wo¥lslons iocomwnle51ybl¢ci i? the sm•ll comp•nles' rrflme. The fin1141 statements were approved by the Iard on 19th A$t 2016. Oouelas Hendry h•Trr l6
VOCAL- Volce of Caiers Across Lothlan Gmup Jtstefflentol ¢•2th flo forth• y•ar •hdtd 31 M•r¢h 2026 1016 Z015 t4ot•i Cash i•neril•d Irom oper•tsni •dp4iil Ji 67.520 41K.514 InrtI •cll¥lN lthvtstment incom• recefved 39.763 41.600 N•1 ¢¥h •r•d •thltl 39.763 41,600 P4•t rMhyn•t•l•d frnm flN•n¢ Ktl¥ttl•s 107,213 442,114 C•ih & cish *qulv•lent14t beInnloI ¥e•r 1.553.756 1,111.642 C•ih & t•th •gul¥•kr ii•nd •1 y• 1.5$3.756 R•l•llrytw C•sh •t b•nk & In h•nd Short term d•wslti Includtd In cuirent is1 Inve5tment5 344,292 1,316,?47 416,152 1.127.604 1.661AIJ9 ¥55J,75S Ttte on p•i•s 19. 55 lomi p•rt olth•sèlln•ncl•l st•i•m•nts.
VOCAL-Volc• of Car•rs A¢ross Loihlan Ch•rfty 51•tem•nt of cthflows for th• yme •nd•d 31 M•fch 2026 2415 r4ot•s Iroffl op•rtlry •al¥ttl C45h generated Imm oper•ilw •¢tivllles yi 67,520 4W,515 Purthse ol$ubdI8rls In¥eJtrnent InrnI rected 39,763 41,600 N•i¢•th tsn•r#•d from Invthlnl 39,763 41.599 •t In¢v••s•lo ¢•ih •4th411fits 107,283 442.114 C•ih & ush Iqu41nIS at beWnnlfrfolye•r 1.553.756 1.111.642 Cmh & cath•4uh•l•nt14t •nd •fy••r &661,039 1,55J,756 C•5h ai b•nk &ln h•fid Shon ierm depojlti Intluded In current a51et Investmènti 344,292 1,316.747 426,152 1,127,604 1.553,756 The notes on p•y$ 19. 35 lorm part of thi•llninrl•l st•tements.
VOCAL. Voke of Giren Auoss Lothlin 14ot•s i0th•1011d•ltd Iln•ndal sl•tements lorth• y•arthd•d JI 1¢2016 l. InforntIoTr VOCAL-Voi¢e ol C•rer5 Acr0$5 Lothlwn 15 1 ¢hJrltab company lirnited by ¢uararbtte. Inctsrporaied In Scotland. The re81siered office 15 60 Lelth W41k, Ednburih, EH6 5H8. 1.1 BJ¥h olpr•p•rtlohofffiMrtd•l itst•m•nti The fin•nciil statements consoliditethe results ¢fVOCAL-Vol¢e of Carers Atross LOthI aThd Itswholly.owned trad1 subsldlary, Tr•asuft Tre• 2025 Limited Ito8ether referred to ts'the Group"). ¢oN$Id)led nThand•l ststemen15 hlve been PTPafed In ic£oidancÈ ¥¥lth the Group's Memorandurn & Articles ol Assodallon, the Companles Acr 2th)6. the Charltles and Tru£t•e In¥esimfit Iscoiiandl Aci 2LK15. the Charlllfs Accoun15 Isroilandl Rt8ulatioTh$ 20C6, Flnanelal Reportlni 514nd•rd 102 'The Flninclal Reportlnl St•ThJird iWicible In the UK and Repu1( of IF?lind IFRS 1021. artdth• 51atement ol Recornmended Practlce •pplluble to ¢h•ritles prep•fln8 thelr ¥ccounls In Jriordance wlth FRS 102 IChorttle$ 50RP IFRS 10211. The parent ch•dty ¢$tleS • Pu1C b•n•fit •ntlty as dellTh•d by FRS 102. Th• tonsdld•t•d flninEiil statements af• w•p•r•d In strlln& wNch Is th• fun¢lk>nal cwreno ol the Group. MO1ry •mounls In thes¢ Ilnancial statements iré rounded to the fiearest pound. The consc41d•ted fln•n¢l•l statements have been Prepar md•r hlstorl¢4 ¢ost ¢onventlon. The prlnclp•l •ccountlng p¢lclo$ ado0 are s¢t out below. AE ihe ilme of approvln8 the financlal siaiements, the trustee5 have a r•ison4ble exptctsilon ihai th• Group has idequate rexour¢ès to tontlnue kn opprational existencè lor the loreseeable future. AordInth. th¢ Iru5t••S CQfitlnue tt> ¥dopl the 80kn8 concern bas15 of a¢countln$ In prèpailn8 th• nn•n¢lal st•t•m•nts. l.J Gffjupfln•nd•l •t4t•ffl•b Tse nnanthl statements ¢on$olldate the results of the chadtable company •rKI Its wholty.uwned s[dIary, Treasure Tree 2025 Llmittd. The sub$ldlarf$ res¢Jlts are ¢onsolldated on a IlThe.by.Ilne bas15, The ¢h4rStable companyhastaken #dvantay of th• •x•mptlon •llow•d undtr s•¢llon 408 of the Companles Act 2006 ind hJ5 Vot presen¢ed It5 own Statement ol Flnand•l In th51 Nnan¢lil statemenis. IA Ch•rlt•ble fvndi Unrestrl¢tedfsJnd3 •re avamable lor use at the dlscretlon of the trustees In furthera• ol t Group's charltable oblecisves. Desl8nated fvnds are vnrestrfcted lunds earrnarked by the tTU5tees for pirtkular pJrpos•s. Th• pwpos• ar use vf the desi8nated Iwds Is set oui In th• notes to the fIn(la1 statements. Re$trl¢ted lundj are subl¢Et to 5pecificwnditlons Imposed ty donors or lunders and may orAy be used for the purp05e5 for whlch they were proded. Del¥Ms ol restrit¢ed funds are set out In iht noies 10 Ihe nnanclal slilemenis. 1.5 In¢om• M<o¢nltlfjn Income is re¢o8nlsed when ihe Group Is entit w ihe IrK¢me, itls probablt that thÈ incornè wlll bt recelved •nd the amount Can be mea5¥red rellabty. Income Is me45wed it the fa¢r¥alue of the¢onskleratknn recel¥ed or re¢eN•blt. 19
VOCAL. Vol¢• of Carets A¢ross Lothlan N¢>ts tDthe consollthted Ilnantlal st•t•mNts for yem end•d JI Mirch 2026 It•nllM•dl Donatknns are re¢o8nlsed thertthe Gro¥p Is entitled to the income. reIpl Is wob•tle •nd the amount cin be mta5yred rellably. Gr•nt Income 1> re¢wnlsed whtntheGroup1sentltled to the Income, •Thy ptrformante-related tondltlons have been mel recelptls probable Ind the amount ¢in be measured iellthlv. Income fiom thJrftabl• acd¥btl•s. IntludI 8rahts •nd conlracts rtcefv•d to provld¢ support and ser¥lce5 to c•rnrs. Is re¢wlsed •sthe relaled 5wvkes •re deltTed. Income from other trndin8 actltIeS. lficludlni tommrtial hollday homé letllns5. t¢nsult•D¢y sernl¢es. shop In¢ome, •ftd roDm hlre.15 recoKnlsed when the rel•ted 8oods orjervkes afe pro¥lded. 1.6 Exp•nd1tr• Expendltur• Is r•co8nls•d on¢ th•r• Is • 1•8•1 or ¢onstru¢ll¥e obllylSon to mike i payment ¢0 a thlrd party, It is probable that Sttleméni bt r•qubr•d and the •rnount of the oblts•tbn can be rneas¥fed rell•bty. E¥pndlture Is reco8Dlsed on an •¢cruals b•sls •nd Is claslId accordlng io the nalU ol the cost. Costs are Ittrlbuted dlrertly whern posslble. Central support lts •r• •11outed itfOSS fvftds on • reasonable and conslstent basls to refl•rt th yse ol rtsources. 1.7 T•rylbhflx•d i•ty Tan8lble flxed assets ire knltl•Hy measured •t cost ¥nd subsequentty measured at cort le$5 4c¢umul•ted d•prtclatlon Ind •ny1umI1ted Impalment losses. D•pTechtlon IJ re¢¥nlsed $0 as io Wfll¢ 011 ih¢ ¢oJt ol 4ssts 1¢$$ thdr Msthal values ovtt iholr •stlm•ted uielul Ie$ on the lollowlnl bams.. Herltabl• property.. Flxtures. IlItIw5 and equSprnenl.' Comput•r •gvlwnwi'. 1%, 2% and IO%str¥l•ht lkne 20% stril8ht Ilne 33.3% str•lKht lkn Th• 8aln of loss ¥liln8 On the dlipos•l ol •n i5set ts deterrnlned as the dlfference between thE woceeds and ih tarrylno v4lu4of •ssel Ind Is rewnljed In the ststement of lkn¥nclal actNltles. The Gmup operates • ¢aptt•llsitlon poll¢y ol£lQXI ft+r ianilt nM•d •5sots. 1.1 Implnn•nt d nx•d 4M•ts At each reportlw dale, the Group fevlews the ¢arryln8 amounts of Rs tanglble •sseis to dIrmIne whether Ihere Is any Indk4tlon that those assets h•v• iufftrÈd an Impalrmént Iw. 11 any such Indlcatlon exlsts. the rerovenWe •mount olthe Is estlrnated In order to detwmlne the extenl of the ThpJlnnent lo55. Ilany. 1.9 •nd ¢Mh ••utr•al•nts Clsh and cash eqU1valen comprSse cash In hand. balan¢es heFI wlth banks and sIrt-l¢rrn deposits vAth an orlllnal maiurlty ol three months or $$. bank overdrafts are Includ¢d wlthlTr borrDwlngs In current Ilabiiiilw. i.io Ibw•sthi•nts Investynents comprlstshort-tem) deposlts held wlth flnancl•l Instllullons. The$e are held to eer*er•ie In¥eslment Income whlle malntalnlty Ilquldlty and are carrlÈd at COSL whlthapproxlmates faw value.
VOCAL- Voke of C•r¢rs A¢ross L•thl•fft Notes to the consoNd•ted Ilnancthl #atements ft+rth•y••r •rAl•d Ji Mirth 2026 Itortlnuedl Lll FInaficl InstnMn•nts The Group h•$ elected to app the prov05bons ol Sectlon 11 Flnanclil Instrnment5 md Sectlon 12 Other Flnanclal Insiruments Issue5 01 FRS 102 1o•ll of Its financial Insiwments. Flnand•l Instruments are rrfognlsed In fjroup's b•l•Dce Jheet eTh Ihe Group becomes party to the ¢onii•ctu•l prov151on5 of the Instrument. Flnantlal issets Bnd Iln•ncl41 lbIlItIeS lie offsei wSlh the net èmoLTrMts presented In the Ilnan¢lal siatements. when there is • le8ally ertlorttable right to set off the re(oinised amouftts and there Is Intentlon to settle on • net basls orto the ssèt and Sett the1SJblllty slmultafie<A. 8tsskfinonclglgssets Bisk fin•ncial •ss•ts, Ithich Include trade and other d•btors, cash and cash eqvlvalents, are Inlitslty measured •1 trans•cUon pTl¢• lTrcludkni tr•ns•cib)n Costs Ind ai• stsbsequ•Ntly me•SUf¢d •1 •mortlsed c¢st th• effe¢tlve IDteresimeihod, unless the arrangemenl£pnstltule5 J nn•nclTh8tr•nsactlon. Financl•l a$5etjcla551d •$ r•cdv4bk• wiihln on• year •rt not OrtIsed. 8oskllnon¢lollkbllltles 8aslc flnanclal ItslIs, kntludlng tr•d¢ ind o¢h•i cr•dbtor5 Ind bank h)an4 ¥r• 1n1t1a rec08fi1d al tranrtIon pritè vnless the •ff4n8ement constiiut•$ 4 financw& trans1dn. In wthich case th• Ilablllty li mèasvrèd Ai tht prtsefit w•lue of fvture payments discounlod •1 4 ffla ol Int•r•st. Flnaficlal Il•blllll•s cl•silfied as p4y•ble withln one y•af ar• noi •moriis•d. Debt Snsiruments are subse¢TrJtntly urrled at amort15ed cost U51nB the èffttI• lrtt•f•5t methtsd. Tr•de ¢redllofs we obll8atlonS io pay for goods or stNlces x4ulrd In the ordlfiary ¢ourse ol operions Irom suppllers. Arnounts payable are C511ned as currenl U4biiiiles 11 payment Is due wiihln one year or les$. 11 not. they are presented as non.¢urrent Ilabllities. Trade crtdltors art recols•d Snlually at iiansactlon Pr1 and 5yb5equently me•swed It amortthed tost th¢ effectlv• Interest method, Dereco¢nltlon olllnuncljlllobllltlei Hhanclal Ilablltles ¥1 d•recoinlsed when the Group's contrac¢u•l obllik>ns explrt w ¥re Glxhof8¢d, c•nc•lled pr Othe•1nw5hId. 1.12 EM0v•• Ixn•tits The ¢ost of any un holld•y entltlem•nt Is recoinls•d In the P•fh)d In ¥thkh tht employi'$ seThlc•s •re received. T•miInatIt btn¢fft5 #re reco8nised iftwnedaiety as an exp4fist when ¢h• Group15 demonstrabty commltted to termlnatln8 the employmeftt of an empltyet or to provldln8 iermlnatlon ben•flts. 1.13 R•tlr•m¥nt bvrtffts Payments to denned contrtbuiknn penslon schemes •Te ¢hJryed to ihe statement of finand41 attlvllles a5 all expense in the pwiod ihvthkh the¥ fall due. 2. Qltl¢al attountlry ¢rtlfflJl•s luth•m•rfs In the applltatlon of the fyoup's a£¢ountlty policles, the trusiee5 4re rewSred ty mikeludlements. *srimates and a55UrnPtIoThs abo(rt the cairyinl Thunts of assets ind 114bltIeS that are not readily app¥ent from other sources. The estlmates and assoc5ated a55himptions are based on hlstorkal werlenct and other factois n5iderEd lo bE rele¥ani. AEtuil results may differ fvom these e5Jmates. 21
VOCAL- Voke of Car•rs Across Lothlan Notes toth•conMlld•itd kninclal statemÈnts torthe yoar ended 11 Mah 2016 Itontknu•d CrIllc •sllm•tw andJudpm•nts InI1Jedj The estknatès and underlylTrz a55UrnPtlon$ are revlewed on an on8oln8 bail5. ReMsions tts Jctountiniestimaies re ietoin15ed kn the perlod In whlch Ihe esiimate Is revlsed where the re¥biDn iffecis only ihat perbd, Of in thè perfod of the re¥lslon aThl luiure pertods where the reb4%n alfeets both curren¢ Ind future pertods. Crltlcal lyd8•m•n Allo(ot1 oltxpendltuR brtweenfvrd5 Judgement Is •pplled in determlniTh8 the allocbtlon ol expendltuie between restrktèd bnd uniestri¢ted luThJs. Costs are allo¢¥ted dlrectly where they ielate Specifical to a partkulaf Ilmd, 11 central and sUprt costs art ipportloned on a re•son4ble ind con$15tent basls havln8 re[d to the nature ol the eMpeTrdlture and tht Ktlwities supported. Depre¢ltstlortof tènollJleJlxed055et5 The annual deprKlatlon charge lsbased on e511mJtesof the usefvl •conomlCllv•fid rnsldualvalues oftan8lble Ilxod assts. The tiuslees r•vl•w these e$tlmèlos reiul•rly and •r1 5atlsffied ihat the f4tes ipplitd are •pproprl•te to i•lt•rt the p•ttem In whlch th• ass•ts' fvtw• ttonomlc •11 ire •xp•tttd to be consumed. j, Iln•nd•l •d141tkn of Iho Ch•rMy Th• con5dhthted slitem•nt of Iln•ncl•l•rtl¥ltln Kludes the r•$tI ol thefjroup. A swnm•ry ofthe thidly•nly r•wlii lor iheye•r Is let b¢1ry4¥'. Lknr•¥trf¢hd T•t•l Iwdi A5 re5tot¢d Incom• & •fid•wrn•rf•fr•m: Don•tlons & le8arles Chafltabl¢ act11•$ Olhertr•dlThi •£tlvbllei lTr¥i$tment5 Inter0mpany1¢¢hlry• Income 61,910 56.1( 16,097 39.763 17.674 3,821.512 19.4C 23,545 3A84.422 75.500 39,643 39,763 17,674 3,606.306 33,264 84,6S4 41.6NJ T•l•l In¢•m• 191544 3 865 457 3 765 824 E¥p•ndlluN ort: R4isIDg funds Ch4rtt•ble JttlvStle$ 4.783 102.355 4,783 4038,399 6.972 3.S67.535 io 3,936,044 Tolal •yr#ll¢u 107 138 4 043 182 3 574 507 N•t I•11•xP1ndknUlo) Ik M0Mrt In fvnds 84.406 170587) 13,819 191,317 RecOn¢lU•Qn olfundr. Fund b•l•nces èt l Aprll ZOZ5 1,494.298 1,456,262 2.950560 2.759.243 Fund b•kn¢•i # Ji Mh 1016 1578,704 1385.675 2 964,379 2 950.$60 22
VOCAL. Voke of Car•rs A¢ross Lothl•n Notsi totfv• mn11•d Iln•ncl•l >t•tsments lor th• y¢w •nd•d 31 MM¢h 2026 l¢ortlnwdl 4. Coffrnrtl tmdlry •Ellvlll•J The wholty-owned tr•dlni subsldlary. Treasure Tree 2025 ilmlteo Icompany number SC8383581. whkh Is ccfporated In Scotland. lrtends to dlrtrfbute tw•bk wofit5 to the chèflty under Glft Ald. Tre•syre Tt 2015 Umiied ope¢ate5 • ret•ll outlet 5elllnR pre-owned ffloblllty e9Prnent. The <omyny was incorporated on 19 F•truary 2025 Ind ihe twad JctNli¥ Ifansferfed from ihe Charltytoihe ¢ompany on l Aprtl 2015. The ch•dty owns the entlre155ued 5h•re upltil of Treasure Tree 2025 timlted. comwlslnion• ordlnory shw? of £). A sumrnary of ihe compinrf5 tradini resuli811 shown below. Md•d Tuinowr AdMIStrItI1)n costs Inter<ompAry rethir8ed slaff corts 39,065 117.1901 17.674 Pl•t profft b•for•l¥ 3.901 GIrtAid yymen15 m•de to p•rtDt durtwihe perk R•t•kwd profiilVM4INs¥bthlliry Th• 15Mu •hO Il•blthlesofihe subsldl•ry w•r•'. 11 Mwth20t1 Curreni •isots urr•ni Il•blllll¢s 4.945 11.0431 ft•t•sMti 3.902 Share topltDI Profft •nd I5 ICC1 3,901 Auw•t• ihw• ¢•Wt•l •nd r••ery 3,902
VOCAL- Volce of Car•rs A¢Mi$ Lothlln Not•1 to the ¢onsolld•t•d lkn•n¢knl rt•t•ffl•nts lortheye•r ended 31 M•i¢h Z026 l¢orAlu•dl 5. InMrn•frm d•ni¢iohs & lrf•d•i IGMUP & th•rliyl Um•51(1• A•rtrfct•d •un6 T•tsl UTrv•svid•4 IrItid F¥n 1016 2026 A5rtstuted As restotEd As restoted Don•tkns & ¢Nrs 6r•nis 61.910 61,910 5.822.512 63A74 1.150 71,830 3.534,476 3,822,512 3.533.3Z6 3.822,512 3.8B4.412 D•A•tloM & Ofts General don•tlons Fyndr•isirt8 don•tbns VOCAL 100 Trust lun+J don•tloNs (Xher don•lknns 32,34S 27.615 1,950 32.345 17,615 1,9SO 21.035 11,976 1,942 io.( 8,511 1.8n 21.912 21,976 1,942 IOJKJO 15,LKJO 6,479 71 30 EHSCP MHSCP SGN SCOtth Go¥ernrn•nt Welr Chailtèble Trust t4itbnl iotlery 1,182,457 1.016.464 66.866 790,308 6,417 Jo,000 1,8B2.457 1.046A64 66,866 790,508 6,417 30A 1,861.821 J.159.009 5,558 S06.931 1.861,828 1.159.1X19 5,558 506,931 1.15D 1,150 3 822 $12 3 822,512 3 533 326 76 EHSCP •nd MHSCP represent IuDdln¢ rerefvtd throuih Edlnbur8h and Mldloihl•rt H¢•llh •nd Soclil Care P•rtnrshlp5 re5PECtlvety. comprl3lni• numbEr vli¥•nts lunded by locol •uthorltle5. Inte6rntlon Jolnt Bo•rds S¢ottlshGov•rThm•nt pwrimmes. Intludlw lundhi •dmlnlst•redihrouih Sh•r•d C•1• Scotlind. The malorlty of the rharltvs irnrt In£ome Is derlved from publlc s¢rtOf sources. elther re¢elved dIre£l or •dmln15tEred throv8h Ini•Fffl¢tsryfuAdlni bodl•s. hKonw•fr•m th•rfl•b•Cllllltt IGIO & Ch•rltyl lknvnvirt•d Fun R•ivlrt•d T•l•l Fundi Futhdi 2016 As restored As rejtoted As rtsivted Carer holldiylets 755(X) 15376 17.688
VOCAL. Volc• of Caf•ts Acrnss iothlan Motel tDth• C¢bnsolld•i•d Iln•ntl•l stt•m•nts torth• y•ar•nd•d 31 Mtth 2026 l¢•rttlnu•dl 7. Incom•from ffjhwtr•dlr44¢tlvltl•s fjioup lJbv¢Mrf¢t¢d B•bldrttd *urM15 1016 Toul UnroJtrltt•d Rejirlthd Totsl IV26 Consuk•nry IOM Shop Income Cornm•rcl•l 11 l•ts Room hlrt 8.St)O J9,065 7N80 117 8.500 39.065 31J)25 117 8,500 23.515 7,180 117 23.545 31.025 Otherir8dlw 111¢$ 23.YS 1&097 23.54S 39.642 Gftoup Iwirt¢i•d Fund5 2025 OIAAITY Totll 2$ Consult•rK¥ In¢omt Shop Comm•rcl•l holkly lets 5,000 36.196 29895 36.196 43,458 36,196 29,495 36.196 43,458 13,963 Other tr•dlni art1¥1¢$ 84.6S4 70.691 13.963 . In¢offl•lrorn Inv•slments iamup & Ch•rltyl Unr•i¢drt•d Uhf#irlth•d ZOZ6 Ini¢r•sr re¢du1 . ENp•ndMw• IGioup& th•rlty) iknr•rtrlct•d Unrnrtrtrt4d Funds 2026 2025 Othv fundr•lslni & pubilclty ro5tS 4.783 6.972 15
VOCAL- Volce of Car¢Th A(n>55 lothl•n Not to the t¢Miolld•ted finanthl st•ltmentslorthe ye•r •nd•d 31 Marth 2026 Icorttlnu•dl Exp•ndliuT• •Ell¥kl GAOUP 2026 CHARITY 2016 1025 Nol• Ai ret Olrrft¢osts St4ff costs Other stèfl1ry Counselllr4costs Coierexpenses & events 2A74.S19 35.514 63,463 J¢)0,061 2,673,SS7 2.266,1 29,262 62,293 91,567 2.449,124 2,474.519 34.693 63.463 100.061 1,672,736 2,266.002 29.262 62,293 91,$67 2.445,124 Grnnt fundiw of actlAtI¢s Shai• ol support tt•$ts Sh•re of iovem?nc¢ cos1$ 8n.933 490,432 19.967 648.499 461,562 7.350 3 567335 871.933 475,923 17.807 4 03a 359 648,499 462,562 7,350 js 12 fuhd Unrestfl¢red funds Resirkted fund5 119.845 3.936,044 4 055,B89 114,062 3,443.473 3,567.535 102.355 3.936,044 4.038,399 IZ6,277 3 567,535 11. ar•rt ol•¢ii¥ltl•i IGToup& Ch•rttyl Gr•nii to Instllutlw¥'. rlc LSdd•ll Commu#lty He4lth In Mlnd Lothl•n cenife fwlfttlus• t1 8rltl3h Red Cro MILAN Senlor Well•fe Ori•nlS•tkn fdlftburyh Cfjmmunlty Food 0•lke4th& Oistri¢l O'iiitfis Athlc• IGOT He•lrh •nd Wellbol Oadth Arrs Ilewtowr•fi¢• Ot¥•lgpment Yrust PA5DA Glencorse Cenlre Cold Th¢r•py Coll•¢iN• GronI F•mlllts Dalkelth Men's Shed Gorèbrldge Comrnufilty Development Trust 56.151 41.909 36.593 33.024 Z9.236 25,iXWJ IS.840 12,500 55,524 48,852 15.546 32,310 18M58 ISWI 12.5 3,300 3,280 3.160 3,250 283,354 588,579 871933 219,460 429,03Y 648.499 Grant5 to 1nd1v1d1s Tot•1 innt lundlni of admties Nvmberof 8r•nts Jrded. Giant510 Insittutlons Grants to Indlvldu•ls 16 2,483 1.626 tsjrlrythe yebr, the ¢h•rlty PrOded&fafitlUndIrrfto 16insihuti¢yfisl1025=71 Ind m•de2N83 •w•idstoindlvldu•l benellclaie$12025'. 1,6261 In fththefance of its ¢h•rit•tye obkcti¥es. Support to Individual beneflclaries Included short break 8ranis. ca1 asslstènce award4 ifft card5 and ¥ouch¢rx ¥th •waids typic•15y rnn11 from £15 to £80). The trust•$ 4r• s•t15fièd thoi •118rants and awar¢s were m•de in •c¢•rd•fft wtth thi th4rltV'5 L•Sertlv•5 •nd y¥n¢-mJklw polk4e&
VOCAI . Volce of care Across Lothlan Not•s to th ¢onMHdated IInancl st•tsm•nts lorth• y•ar •nd•d JI Mirth 2026 {tontlnu•dl IZ. Supwt &pv•rn•nu tosts GAOUP 202$ CMAP41rY 1025 Asrestated Surfiort ¢. Deprecl4tlon Offic¢funDlni cosii Pmlession•l lees ITcosts 42,618 229,258 Y7,305 181231 432 55.504 206,209 J2.803 1.638 215,141 36.913 181231 475 923 55,504 208,109 32,803 1jo¥ern•nM¢&. 19,967 17.807 7,350 Tot•1 iypport 4 pwrMn¢• ¢oiii 469,glZ 13. N•l In fjftoup loz• IOZ5 Z016 Th• n•t tho¥•M•rt lfi Iuhth 4itit•d •ft•r ¢hIWnl(1lIl1ryl.. Depreclatlo of ¢•n4lbk Il¥ed •sse Aydir & •cctyJnt•rKyl••s 42,638 19.967 55.501 7,350 42.638 17,907 55.504 7,350 Noneolthetrustees loi •nypersorts tonfiectedwkhtheml rece*rtd anylemuratkv+0lbene1li$IrOMthethIr1l¥ durln8th• y•ir. No irurtee expens•s w•r• r•lmburs•d dull th• y••r12025: £nlll. Durlni the y¢•r, on• ir11• p•ld e9Y12Q25.' £rtlV to th¢ ¢h•rlty In respert of hDlid•y l•t •ctsmmud•fjon. Tht ¢r•ns•aknn wlsundertiken It market rales. DonarlonE totalllf4 £Z.169 IIOZ5: Enlll were rtcelved from ofie iru51W. Th•re W¢fe no ¢utst•ndir4 bil•nc•J•t year ind. 27
VOCAL. Volc• of care Across Lothl•n Not•s loth• nSolded Inandal st•tsm•ntstsrtho yr end•d 31 M•fth 2026 l¢ontlnu•dl IS. Empl•y••s The over4¢ monthly Thwnljer ol empbtres durlnithe yeorwas: fjAthJp CHARfftI 1026 2015 Employees Dire¢tors 67 65 Thr nurnbtrol Eryloyoe5whose annu remuntr•tth w•$ more ih•rs £60.CA)O w•s.' Gftoup 102fj CHAAMI 2025 1025 £60.0(¥Dto £70,f 1016 IGvoup& Chthtyl W•ies•nd s•l•rl•s 5ock•l M¢urllV Costs Pemlon coms 1,969.OJO 237.671 267 837 2 474,519 1,868,382 172,159 IZS 461 2 266 002 25 A•Thin•rntkn•l th VA•n•ym•rt p•rnonn•l IG1•% Ch•vli¥l ireytt comptns•tlon 161,874 156.750 The 8royp InElu&s i whOltynQd tf¥dlngsthldl•ry¥¥thlch h•d Tro empfovees duln11 ye•r. Nornmuner•tkn) w•$ p•ld by th¢ wb>ldiwyto lis dw•fflor$. GAOUP 102fj Audit of tht fin•n¢wi8t•t•Thnt5 Accounts pwtp•r•tion sviteJ 17.107 2.160 7.3S0 17.107 7.350 17.807 28
VOCAi-Vok¢ of C•rers A¢ros5 Loihl•n Notes to th•consolldat4d ffinclal st•ternents forthe yar •nded 31 Marth 1026 l<antl•I l?. Twtl The ¢1Y is rt¢w15ed by HM Re¥eTrue & Cu5tQ+7b$ 4? • chjrty lor lèx purposes afrfl Ss ex¢nwt ¢orpor•lion tax on Incorne ialns la111 wtthln the ¢axe5 lei151atioTr to the exteni tht they ort applièd lor charitable purpose5. T•r4lblÈ fi•d l6vpA Ch•rttyi PMp•rtv Al l Aprll 2025 Dlspo$41s At 31 M•ith 2026 1.821.221 S9,045 41.7501 17.295 214,344 174.860 39A84 2.084,617 1216,6101 1.168.007 1.811,228 D•pfttl•llon At l Aprll 2025 Deproclotlon ch•r8ed Inyear Ellmln•ied In rtspert of dlsposal% Al 31 M•r¢h 2026 IYO.490 38.786 53,351 3.457 41,750 Is.Lo 213,949 395 174.8&J 39.414 437.790 42,658 216 610 26J 818 209276 At 31 M•r¢h 1026 1.601,9S2 2.237 At 31 M•rth 2025 1.640,739 5.695 394 1,646.828 IJ. Flx•d •s••t Inw#m•rti GAOUP CMAAThY 2016 2025 Sh•res th Trejswe Tree 2QZ5 Llmhed The charlty n5 JCW ol ihe Issued ordln•ry shire c•pft41 of Yreasw¢ Tr¢• 2025 timiied lttmpany number SC8383581. • coMnY Inctsrporattd In koil•nd. The prlnclyl •fflIty ol th• comp•ny 4 ih• sal• ol pr•.own¢d lybIlIty equlwnent. Theproltt for Ihe perlod ended31 March 1026 In Trè•sUTree 2025 Llrntted WJJ E3,901. 14oGIft Ald pnt h•d bEen made Of Iccfued •t ihe yearnd. The d054ni sh•reholders' funds wefe E3.902. 20. Fln•n¢l•l IhlQlfft•rtts{Group & ch•ty) 2016 2025 Shryl ierin dtposlts held fin•ri¥l in51itutlellS 1.316,747 1.127,604
VOCAL. Vol¢e of C•r•rs Across Lothi•n Notes to th• Conld11d fin41•1 statements torthe year ered 31 M•rth 2026 l¢onllnuodl 21. D¢pAorslfjroup fy Ch•thl 2026 25 ovnts f4lllr4 duewilhln onF year.. Trade debtors her debtois Prep•yment5 & Kcfvtd Incom 14.158 1,408 171673 187,239 1,811 36,73S 2026 Shon term deposlts bely wh Ilfi•ncl•l Instltulions 1516.747 1127 604 21, Cr•dh4rn,"•mts l•11 du• wNn •n•yuT fjAoup 2028 CMAAITY 2016 zo Qth•rt•utloTr •n¢ Jod•l i¢curfty Deferi¢d 5r¢om Tr•de trEdltor5 Amounts owed ro 5ubsldl•ry undert1 Olher credltors kcru•l> 55.616 84,447 112.628 41,039 92,619 2Jl.750 55,616 84A47 112,628 4,945 12,B83 41,039 92,619 231.750 24 32.183 48.109 333 683 29,003 42A52 437 263 29.3 337 S85 24. P•l•rndlrKwn• IGrnup& Ch•rityl D•f•ry•d r•c•lvd in •thiant•lor futur• 4rtl¥itl¢i 84.447 Movemlnts in lh• ye•r. OEf¢rr•d Inwme brokht forwwd Il¢l¢Ds¢d from pre¥fous periods Income delerred In the year 91.619 J20.Z86 192.6191 1120.2861 84.447 92,619 DefeN In¢om• c•rritd foNird 84.447 celerred lTrcoft comprlses qr•nt fuAdlne r•celved In •d¥•n¢e foi %11lIeS to be delhered In future pthods toEether wlth hollday Itt depv51t5 rq¢dvEd in •dvan£e ol booklni5. Th• Incom* 4> reco8nlsed wh•n the rtl•t•¢J p•rtorrnin¢e otrAlptlons are IlI1¢d or1 •sso¢l•ted seThKes •re deH¥ered. 15, A•tbr•m•Thl b•n•fil Kh•mw larnypth Cb•rfty) 1015 Defined contrfbutlon sthtme5: ChaT8e to proflt ¢f loss 267 837 225 461 Th18IOUP Dper¥te54 dellned (lrIbUtIon pIn%ft sch•m• lof •ll 4u•lWyiN •mplJyw5.Th• a55tts of iht sthem¢ •reheld 5epwattty from ihowof the tharfty kn anlndependently adnIStered scheme. 30
VOCAL-Voke of C•r•rs kro35 Loihljn Notes to th• <anMlldat•d Ilhin£l•l stsl•m•ntslorth¢ ye•r ended 31 Mah 1026 lcontln&l 26. Ritit¢t4lundi IGroupa ch•111 The resrrkltd fund5 of tht charlty cornprise unexpendeil dMlrns Jnd irartrt5 thai are siaJj•u to sp•£ifft tondliions imposed bydonors astc how they may be used. InEvrnl Tr•nih Al JI v¢h is Asresioted EHSCP MHSCP S•fe and Warm s SIRD ProÉiamm Short Br••ks Fund l-IdI[•n Short 8reaks Fund ThL- Edknbur8h Welr Cthr1tats Tru NaiK)n4 loiiery ComMty Fun6 H•wlhom Br••-Incorne Fund ollday Hom•- Opei•tl¢nal F0 Holld•y Hom•- C•pK•l 570.118 1.882,457 11,949,2511 160,720 1.046,464 11,013,0631 66.866 166,8661 12S.124 113J.6951 130,Q25 1132.4B21 53S.IS9 IS35.0131 6.417 16.4171 30.000 I30,05 42.945 133.1531 lJ2,8651 IZ,4571 500,967 294.121 4.571 2.457 146 50,249 59.215 517.289 1456 262 40.041 46,350 3 865 457 3 936 044 138S 675 Pmil•ysy••r Tv•ThJlq At Jlhtsrth As resrffled Asrertated As rutotté Asresrateo Asrestot•d EHSCP MHSCP Slfe and Warm Sch•m• SIRLI Pro8r•mme Short Break5 Fund TfL- Mldlothl• Short 8re•ks Fund ThL- Edknbur H•w<horD Brae-Ir•torn• Fwthd Holld•y HoMe-lOr•tonII Fuftd Ilolldoy Home-C•pit•l Fund 576,128 1,B61,829 11.868,4381 171,588 1,087,759 1998.3311 5.5SB IS,5581 129,978 1121,407 67,929 168.2251 309.015 1309,02SI 40.006 139.0351 71.250 114,2501 570,216 160,7ZQ IZ961 8.571 Z96 29,278 JO,249 59,215 527 289 1456 Z6Z 546 493 1324 187 3 573 333 3 441258 edlnburyh Il••llh & sud C•r•P•rtn•rnhlp (ÉPISCPI Funds ihe pro¥lsl¢n of cw•r strppon and tr•iftlnB s•r¥•s In £dIrur1h. I1@ Inlomiitlon ind •Lfvk, employment supptsrt. lhort brt•ks. ¢ounxllini. ind drup. •lcohol Ind rn•nt•l he•kh sugyort. Mldlolhl•n He1h & SodalC•r• Partnenhlp IMH5CP) Fund5 the pf0v10 ol urer support •nd trlinlni serw¢ts in MIdlothi• includln6 IDlormatlon ind advt& •mplwmefit sypport, Irt brqaks, counsellln4t druis, alcohol and mental he•hh support, and thÈ Mldlathl•n Cr•r A$51t4n¢q fvnd.
VOCAL. Voke of corn Acrow iothlan Not•s to th• consollO•tsd Ilnafid•l st•témnts for thèyear ¢nded ai March 2016 Icontlftuedl S•f• 4ndW•rni kh•m• Ftyidlni PrOded by 5fjt4 w Oelfver efierTr •thAce •TrJ kY•Ctkal support to unpald c•rery In jnd MKllothi•n. Support lThth• Rl4ht Dlr•rllDn ISIADI prrmm4 Stottlsh Government fundlh& adnIstEr¢ by Insplrtrw kotlond, ID 5UPPW¥t ynp•KI ¢•r¢es IN AlVIlnI •nd •ctewr¥ sc¢iil Te JeThrfce5 ond Jypwrt. Short Fundrniedknburyh & Mldlothl•nl Swrt15h Governmeni lyndin& MiS1red by Sh•fed C•re Sco¢lJnd. to pro¢ Tlme to Llve short breal ¢r4n¢s Ind vouchers to unwld carers. WelrCh•rlt•bl• TN Fundlni prov¥Jed to supportth• d¢llwryol counseIng serYi¢¢s lor unpald c4r•ts. •tloThol Lott•ry Comftwjnlty Fd Fundlni re£elved to supwtth• development ollhe Icare Ildentlfyln8Car•r%, Adv4ndnoRecwnltlon •nd E91[1¥) prol4¢1 Ind •ssocl•ted Icilvitles •Srntd •t Improvln8 the ideTrtift8tion ind support ol unp•id c•r?rs. M•wthorn In•. lund R•pres•nt5 IAtom• itner•ttd Irom tho operntlon ot HIhOrn 8r•E. • 5hort-break •ttommod•tithi 14c114ty Irir151ened to VOCAI throuth •Th 05CR-•ppro¥ed reoryanlmtlon InvothI EPAMS Im¢rnaibrwl. Surplu5•S IEner•ted •r• f¢t•n wrthln l¥nd to iupport ihe owolnB m•lntefi•nce. oper•tlor4 •rl toN4errn susl•lh•Wlty Of th• propqrty. Hdldty Nm•. Oper•Wanal Thls r¢preieMS fvnlll proylded by MldlDlhlan Councll tovmrds th• op•r•tknMI costs of Kl•ld•r hId•V ham•, Inrludln8 s lees pald In bJ¥ance. Tho fund Is rele•sed •$ ihe rel•tid opw4tlni ¢0sts •re Incwr•d. holld•v home bsset Is hekl the htslldiy h&m• £1plt•l Iwd. •lolkliy HJrn•- C•pltd Fund Ilepresent5 the uMmortl>ed vilu• of ir•nt.fsJndtd or#J don•ted holld•y home 131•t¥ Includlni 41b0m Br•e •nd ihe holidoy hv1 •t 10Th S•rth.Thelund li rele•sed iolntameortt uful ttoThoml¢llvrtoltho rl•ied 48UlSthrouih •nnu•l depreclitlon tharo15. 32
VOCAi- Volco ol C•r•rs Atross Lothlan Notes to the c•Trsolld•tsd lfjn•od•l M•tém•nts lorth• y••r •h&•d 31 IA•rth 2026 l¢0rtlrtIdJ 27. UnMArki•dfvnth soure CDuThselllw conlrlbutk)ns WeE Bre•&5 G•n•rnl lunds 17.208 8,631 L458.459 L494,298 15.955 61,830 135.150 112,935 19A1331 166.3811 49.1151 124.6281 34.130 1,544.395 1.582.605 Pr•vlou5 yoar.. Atiwi 2014 Tr•Nlws Aljl M•r¢h counsellirOntrsts¢¢J5 We¢ 8reaks fj¢neral funds 12.208 15,11ts) 8,631 27,208 8,631 1458 459 1.4194.298 192.491 192,491 l35.249 1133.2491 1,435,056 AIIAP Iwmlty Tr•Ml•M AtJIM• A5 reitot•d Couns¢llin8 cortiitrmb'om Wee Bre4ks Genei•l lunds 27.ZOI 8,631 1,458.459 1,494 298 15,95S 61,850 113.?Sg 19,0331 166,3811 LJl:724 107,LJB 34.130 4,080 1,$40,494 1 $78 704 Ple0$¥••. Al l Aprfl 2014 urc• •ynd•d As resloted Asrestfyttd As re5tqlebl As restoted As rtsioled Covnsellinicofflflbutlons Wee ere•ks Gknertl funds 12,208 1S,C 8.631 133 631 27,208 8,631 1458,459 1494.Z98 J.422.848 1435 056 192.491 192 491 1133,2491 133 249 The unrostrictld funds ol the th•rfty comprlse tht unexpended balan% gf dDna1n5 and iranrs whkh are noi subiert to slI1C condltlons lrnposed by donors ur funders •5 to how they rn•y be used. These includÈ desKqn•te fund5 whlch hm s•1 •ld• byth•trvst••sfr*yn unr•stfkt•d fundsfor 5p•dficpurwse5. l •t•dFun CounMllni¢wbibull¢n#Fuhd Aepresents volurtary dONtn9 recel¥ed from stryke ser$ In Ileu ol counsel11 lees. The lund hèj been deilinatEd by theTru51ees for In ihe provS¥lon •nO de¥elopmeTri of ¢ounsellk)8ser¥lces each year. W•• Bre•kn Pd Represenis surpiusts yner•ted from ihe operltion of the Kielder and 8eaumont hollday homes, The fund has been desi#Mt•d by the Trustees to provide lor luture m•lntenanc4 rep•lrs ind replKement expenthture •ssoc4ated wtth these properries •sand when required. 33
VOCAL. Voke of Car•Th A¢ross Lothlan Natei to th• tonxolldat•d lonalI1 statem•nts lorthey•ar •nded 31 Marth 2026 Iconllnuedl 18. Ah•fvnls of •M•151W¢1fi lundi GROUP CHARrrY Trf•l Ihrutrl¢tqd Totsi Fu•di Al 31 M•rth Zozffj: Tlniible 155•ts InvesimeTrts Currrt •55rtVlll•blF4tl•sl 1,100.139 501.050 1,604,189 1,100.139 504,050 1,604,189 1.364.091 2.968,280 1 385 675 1.57e.704 1385 675 2 964 379 As rertéted As restot• At JI Mh 2015: Y•rrfibl¢ •>>•ts 1.119.539 527,289 1,646.828 1,119,539 527,289 1.646.818 CurTEnt •$jetlI10b1l1t1esI 374 759 1494 298 928.973 1456 262 1303.732 2,950,560 918 973 1456 262 1 303 731 1494 298 29. Op•rnlthi roNffillffl•ftts Ifjroup & Chirttyi Theoper•lln8 le•ses r•wt5MI It•SV5 of offl¢ qqulpmeni ino •r• newtsted onr l•rrns 0114 ytar5. At th• r•F¥Xtlw d•te,Ihq iroup had outSt•ndry cornmltm•nti fof lutur• mlnlmurn l••s• p•ym•nts ldI1 nw. ¢•n¢tll•bleoper•tlfii leiies. whth lall due •s lollow5', 2021 2025 Vllthln oVe•r ¢een iwo •nd Il¥o y6rs 4,977 4,977 12.455 17.432 12,455 Xl. Rdai4d pffjtr4r4•¢iions The elwity ha5 t•keTr ad¥•ffl48e of the exemptlc*n B¥allable In FR5 102 Sealon 33.11."Retatéd PartyDisdosurE5', Ind hjs Iheielort not disdosed ii•nsa¢tlons wllh lis whDIty.owntd subsillary un¢J¢rtoklni. Th•rn wtre no dtst1oLe rélated rty trin54Ctlon5 durfThi th• year IYE25.' nofi¢l. Transxtknns wlth trust••i • dlscltssed ¥Aihln not• 14.
VOCAL- Volc• of Car•rs Across Lothl•n Not5 to the consolldit•d Ilfvinelil st•t•m•hts idi thy•ir •nd•d 31 Marth 2026 l¢oJthu•dl 31. Cath 1•dfrrn op•r•tlons 2026 201S 2026 ¥J Swplus for Iheye¥ 17.720 191,317 13.819 191.317 AdJ¥simeNts for,, lrnvestmEnt Incom• D¢prKl•tlon of tOnble f5x¢d Isseis 139,7631 141,6CQI 139.7631 141,6001 42,638 55,504 41,630 55,504 Mowm•M Sn wovhlniupli•l,. Decrease dethor5 IOeue•selllncre•se In credlt4XS IDeue•selllncr•)se In delerred Income 150504 106.549 195.4071 116,411 18,1721 177.6671 iSO.5D4 191.5071 18,1721 106,550 116.411 127,6671 CMhyMr•t•d Iroffl op•v•tknni 4(K),514 67,510 400,515 Theiroup no meflal debt dwlni thtyear. JJ. Prfof P•rtod •dl¥stm•nl Pydnithe year, lh¢ Trusiee5 idiThtilied a yior period •rror r•l•¢iw to th• tli$slfi¢•tbJn of lunl balanc•s. Hlstoric •No¢•tioM between ihe H¢lld•y Hom• Reswv•. the C•plt41 Fund •nd the HlW(hom 8r•è In¢ome Fund h•d been Incorr•ctlyiecorded. resultlni Inan undeistatement ol restriEtedl¥rs brovBh¢ IL7Th¥4rd. Compar•tove 118ur•sh•v• been fesi•ied io r•flert iho ¢orrKI cl•uilication ol lund bal•rKes b•tw••n iertrieitd ind vnr•strict•d lund5. Th •dlustmtnt his no Imtt on tht th•rltV'S reported surplus or iot•l lurth bu¢ Incie15es opeolni iemilcted lunds 4 £20,607. Grokp •ftd Ch•rlty At JI Mirth X125 Chw4•110 th• balAnt• ih AdJustm•rt Al r•st•i•d 20,607 120.607 1,456,262 1494 298 2 9SO 560 Vnwestrlcled funds 1.514,905 2,950.560 35