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 & AdmInistrat￿tr Informitlon
Trustees, Report
5tai*ment¢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 Slll*m•nts
1g.J5

VOCAL. Volc• of Cafers A¢ross Loihl•n
L•yl and Adn￿nIStra1h• 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<lober 202SI
A￿lI￿r•d Offi
Lelth Wjlk
Edlnburih
EH6 5HB
Cowrtry of Inco￿or•I10Th
otl•nd, Unlled Klnidom
lJwrlty Nwnb•r
SC0207S5 IS¢￿11nd>
SCI83050 Iscoilindl
S•nlw Mww•n¢ T••m
AosernJry M¢LouiNtn. chlef twullve oifiter
Liura HIN, Depute Chlef Exe¢ullve Offker
dltor
Flndlays Audlt Llmlted
11 DudhopeTeryace
OuThJee
003 6TS
The Co.operatlve Ban*
po eox 250
Delf House, Southway
Skelmer5da
WN86wr
5oMclto
Thtsrntons Law Ilp
3•J FIoDr. Clty Polnt
65 HavmlfketTeF￿re
Édlnbur8h
EH12 SHD

VOCAL. Volce ol C•rery A¢rnsg Lothlan
Trurt•rf r¢portfvlhe¥e•rendod 31 M•rch 1016
The Tru5tee5 P￿Sent 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 2￿5, the Chariiies kcounts IScotlaThdl Re8ulatlon$ 2Q)6.
Ffts 102 The Flnanclal Reportlni Sl•ndard appllcable in thè ux and Républk of Irelafid and ihe CharlW*s 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 •rtitl*s 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 Ta￿e ol personallsed c¥er
supports and %ewvi¢e4 and r*pre$•nt the Int¢rests of cirv¥ In ID¢•I and n•iloMI ￿￿nn1v8*0ra.
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 r*sponslbllSty 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 he4￿h 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 0￿￿Me5
strerythen Ihelf r￿lIlence
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 v*d ¥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 coMmu￿tIeS 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 exteMal￿V0cAl contrtbyled to best pr•clke
Dd traI￿r4 kn iht dtllv•ry DI 8ood quality Athjlt C•rer Support Plans and tsurtore ¢arer supportoffer.

VOCAL- Voic• of ￿r•ll Acm$5 iothkn
Tndt*a' r•ptsrt It¥ ihey•w•nd•d 31 Ma￿h2o26 {cortln¥ed)
In 2025.26 we were deliqhted to renew •ur Investlry In Volunteers iward. demonstntSw OUT￿MMI￿ent to
makln8VOCAL a wekomln8 and supportr¥e place foiour yo￿￿¥¢4￿nIttr 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 I￿￿te and Inloimation fr*r 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 5*nlflcantty In 2025.26-1rnrn lomial p•rtnÈrs who support
the ddlvery of our short breaks Pl￿ramMe •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 F￿d
In Mldloihlan has enabled us ￿ dlstrlbule 5m411 si¥nts to lo¢al ¢t>mmynlty 8roups, bulkl cipa¢lty ond enroura8•
thi 8rovAh ol swI41￿ble ¢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 Ind￿11% help to mana8e tnofft ¢aits, malntaln slh hoffl￿ ind acc•is T*ldir 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 5*earlyndlngawarddue lO>tart In Stpt*mbtr 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 I￿5..
VOCAL provldes a comwehenslve, Inclusl¥e and attesslble Inlormatlgn •nd adwce ser¥lct io carers, health and
socièl cart prartlth)nèrs and eny*ers. 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 informat￿n 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 p￿ljeS 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 pr￿deS 4 rarye ol ¢ver support Interven￿￿5 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 (r￿h 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. S￿￿luSt$4rt held In ¥Wee
8r••ks de518n4ted fund whlch supports the oper•tion of the holld•y homes.
VOCAL'S soclal eThterprhe.Tfe¥swe Tree, plays •n Important iolt In supportlrylhe flnandal wellbelnB ol carers
•nd those they caie lor, pro¥ldlw access to aflordable moblllty and a¢¢eslblllty equlpment. Treasure Tree
¢ol•¢ts, refurblshe$ 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 • $h•re ol the s•1• prfc•, Ind •ny Incoffl•
ierter•ied bs rtlnvesled Into VOCAL'S ¢•￿T support servlces. Yhe Trtasure Tr*t modtl also contflbut•s io the
clr¢ulAr*tonomyand env1ronffl￿t ty promotkng reuse and redudn8wisi*. In 2025.26Tr•Kure Trée Conilnued
Io yow ￿ ¥ 5ep¥•te tr•dlw subsldlary, e¥pindln8 d￿tribU[lOn optlons, Incre•sln8 Sto¢k •NI develo￿￿8
slr•te84cpartnershlps.
VOCAL has • broad ranie of ¢ro$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
Pro￿de 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$ee*sto sirenoh•n ihe ¢apxityoltheori•nhatlonio pro¥lde
support to a gro￿nI n￿ber of caref beTheflclar6e5. VOCAL£gntiSbuies to a wlde iarrfe of htalth and sodal care
plannlni wmmlttoes and devrhp 115 uwn capacity thro4h actlyè Intome gefjerallgn and stjff r¢crultmeiii,
tralnln8 Ind retentlon.
November 2023. VOCAL underwent o r*orou5 and 5uccessfvl quallty assur¥nce 1s5e55mentwhkh ser￿[￿1$*$
•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 Pa￿ed in Nl)vember
20ZS and wlll be renewed in 2026. In Iddition, VOCIL has Start￿ the accrEdlt3tlon for the kDttish Nallunil
Stsnthrdsfor Informa￿On 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 so￿￿on$ •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••¢ Mportlorih*y•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 <ost5 01 cirln& Indudnl efiEr￿, Power of AttornBy, tsansFort and
•qulprnent. Workln8 wlth health and $otl¥ c)re partner5. community018•nis•tlons hnd th• tsuslrtth$ s*ctor. w¢
wlll Idenllfy 501utions that reduie the wlder cost ol ¢arln8, cornbinlni pratlical ffinMcl•l sw)port wilh e•rty
teryention. Yhls Indudes Inlerventlons on fvture pl•nnirb& eheryl support, Ittdi io *flord•ble, h*h.qu•llry
food •rtd •ctess io •fford•blt moblllty •nd •c¢esslblllty equlpment.
We t￿11 strengthen employerp?rtnersNp5. offerlng tsmored SUFfK¢rt md irakn1￿ to helpwoth'n8urers b•l•nce
empwment and urln4, In¢lu¢*fi8 fiTrancSal wellbeln8 lThrtlatI¥￿.
We wlll contlnye ￿ I￿rease ourvislb4lly in loti11t￿$ •cross Edlftbur￿ •nd P4lldlotN•ry de¥elopkn8p•rtrterthlps
nd cap•dty tQ SUPPOrt carers in their local communitle5. Ifi addltlon. we wlll itrtndlhenour nrei p•rtnershlps
¥cr015 Ihe LothlJn 1481?n lo ¢nslW* 4 (Pn￿51*nt levtl of 5UPPOrt lor Ill ¢•r•rs.
VOCALvlll further itren8then Its Bg¥em•nce strurture, feuul¢ln8 4dditioMI iruste•s io iht Board of Dlre¢tor5,
Thl ¢ontinue io Inv•st In bullthTr8 the skllls, knowledqe and reslllenc¢ olst•fl andv¢*lunt¢er5. Wewlll •1sobe
the wocess olpreparlty lor our n•Mt three*ear O¥slneis Plm 202&2030 throush en8¥ement with c•rern •nd
key stakeholdef$.
FIIIANCIAL AEview
ervlew
Yhe Group'5 total lund5 it 31 M•rch 2026 •mount•d to £2,968.14012025.. £2,950,560), ¢omprtsln8 uorestikt•d
fvnds ¢f £1.582,60512025.. £1,494.2981 ènd resiil¢ied fvrtds ol £1,385,67512025.. £1,456.2621. Durin8 theyew,
the Group ynernted tot•llThcorne 01£4.078,39212025.' E3.765.8141 •NI reportvd netlnLome of £17.72012025.'
£191,317). lnuta51￿ loial lunds ro £2,968.280 at the year end.
PrltKlpalJunthng so¢ffce5
The Group's prlnclpal fvndlry source5 comprlse ir•nts ind C¢￿¢1?￿ Income Ir(Kn locil Jylhorllle5. hEalih and
50c141 care pJrtnershlp5. the Srottlsh Gtyvernrnenl in4J other ch•rliab* trust5 and foundatlons. Addltlonal
Income Is ienerated throu8h donations, tradlni a¢1￿111e$ and Investment Income. TheTruste¢s conllnue to setk
a d14wse fany of fundlnl sourcts to suppon th¢ lore.thrn) sustalnabllty of the Growl's ￿rt￿l¢ll> •nd s1￿ces.
Rejerves ￿11£￿
At Iheye•r end, Un￿$¢r4¢1ed lunds tot•lled Él,S82,60S, ol wthlch Él,1tr),139 was reprtiented by unre5lrlcted
fixed asse￿ Fret reser¥e5 therefore amounted to £482.466. whlth Is In Ilne ￿th thE Tru5tees' taryet level of
£400.000 4nd15 COn51dered suffitlent to support the GTOIV'S re5erye3 poliry.
Grwit.fftol¢lngpoM£v
VIXAL provldes Arnnts, voucher5 ind other fvm)s of flnancid asslst•nce to unp•id ¢arers in s￿PPort tsf Its
th•rtiibleoble¢tlves. Award$•re made to help careis •ch'eve ideniilied 0￿COmeS, lrnprove ihelrwellbeirf and
resllleThc*. and aceess short brei*s Irom thelr carlng r¢spon51blllti¢S.

VOCAL- Vok• ol Carnrs AcroH Lothl*n
Trnst••s' r•p¢rftlof th•y••r •nd•d 31 Mirth 2026 Itonlbnwdl
Ap￿ICatIonS ate assessed ty iulhorlsed staff In icwrdance wlth establlshed ellglblllty crliorla, avallable fvndlng
•nd Indl¥ldu*l 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•lna￿Ilty lsa risk and Can￿nUe ta locus on IrKome d￿tr$Ifl￿vOTr
Ihrouuh a ranip ol fundralslni ind I￿om￿lent1?f{n1 4Ctivit1é5, Includh8 a lory.temi leoxy ¢•mpal8n
dqllvered In partn•r5hlp wlth locil solldlor5. Th15 •ppioach Str•￿th•nI th• Group's reslllence and reduces
r•llihr¢ on •ny 51n8le lundln8 soyrti.
STRiIrnIRE.GOVeRNANCE & MANAaeMINT
VOCAL'5 8Dvernln8dotum*nts •re Its M•mor4ndurn and Artlclei olAsts)tlatlon. Thé *Jtlcles were fe¥lewed and
¥m•nded In ju￿ 2024, wlthih• iuppart ol VOC4L's solkllors.
VOCAL bs a ¢omp•ny Ilmlted by ytarintèp, tstab1l5h￿ kn 1993. wlth no share C3F41al. VOCAL Is also a reilst•r•d
S¢ottlsh ¢hJrlty ISC0207551.
ThE iru5lees, who ale also the dlre¢¢ors of the ¢harsiable company for the purpose5 of compiny14w, Ind who
str¥ed the y••r Ind up to ihe diie c+f •pprov•l of th• flninclil Stsiements, were..
Dou8las Hendry, Chalr ind Treasuyer
All$￿Ja￿lS, Wce Chalr
R￿h 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 en￿1Prt5e.

VOCAL- Voke of CartrJ A¢ros5 Lothl•n
Trwl•u' r•port lorth•y•ar•nd•d JI Mirth 2026 I£¢￿tIn￿￿)
Remunerntlon oJ*eymoft￿erneNtpzrSOnneI
The remunEration of t￿ senbr fflinaiement tewn ￿ review*d )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$uran¢e
ConwnSttee, HR Commlttee. Heatth & safety Commlttte, ond Wee Breaks £Th￿rPrISeWO￿￿￿Gr0yp. The eoard,
Flnance Cornmitieè and QualltyAs$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* c￿11￿,$ a¢t1vIt￿5,
8overnaTr¢e arraniements and thelr iesponslbllllles Is trusivs. On8oln8 trilnlni de7•*hpment
opportuAl¢i4$ Ire provkled li requlr•d.
Avthtor
InaccordiThcewlt* 5QCt6Dn485 oltheCompanle$A¢120(6, a r•so￿t￿n prop051n8the reappolnim¥ThtolFlndl•y¥
Avdll Llmlted as audltor of the company wlll be putto the members.
sureof Infvft7Qtlon toaudltor
So l•r •$ 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•spm￿b1It1*$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 resp0M￿le for preparln8 the Tru51ees' Report and the fina￿111 st41ernents In accordinte %vlih
awllcable law and Unlt•d ￿ngdoM Accountlng Standards Ivnlted KI￿￿0M 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 safeg￿rdIng 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 fl￿rt 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 p￿paratIOn 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•Ir￿tW 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 p*riod then ended:
have been pioperty pr•par¢d kn •¢¢orrf•nct wlth Unlled Klngdom Generally Accepted Acco￿tI
Pfatfife,. and
havè b**n prepared In •¢¢¢rdJnce vAth the rewlrements of the Companles A¢1 2006, ttte Charltles ènd
Trustee In¥e5tmenl (Scot￿nd) Act 2005 Ind r•8ul•ilon 8 01 the Chirllle5 Acco￿￿ ISco¥andl
Re8ul¥tloni 2fPJ6.
Of oplnlon
Weconductsdour •udltln •cc1Jrdance￿th InteiMtlon•lSt•ndardsoTr AudltknilUKII'IS*3 IUK)"land•ppll￿b1e
law. Ow rosponslbllltles undei those standards are lurther desulbtd In the A￿￿1101$ ResponsltAiitles lor the
Avdlt ol ihe Flnancl*l Si•iefflen15 5Edlon of Ouf report. We are Indepènd•nt ol the Group and paient charltab
company ln •ccordance wlth the eihlc•l re￿￿￿*ments that are r¢l*vant 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¢ ftn*Klal staternenlsls appropri•te.
Olsed on we hav* perform*d. 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
¢0M￿ny,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 r*sponslble lor the olher Informatlon cont•ined
wllhin the annual report. Our oplnlon on the financlal ststements does not cover the other knlormatlon and.
exc￿1 to the ext*nt 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 cOu￿e of the audit, or
othep*lse apptan t¢ be materbèlty misstated.

VOCAL. Volc• ol Carers Across L•thl*n
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 fi￿n¢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•qu*emenl5.
M*ti•ra on whlth w• w• NI￿r1d 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¥lronmentobt*Mtd 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 noth1￿10 report In re5ped ol the follow1￿Matter$ In iel*bn 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 f*Jlty In the Sl•tèmenE ol Twitees, Responslblllties, lh• trusteej. who Jre 0130 the dlrecttyr5
of ihe parent t￿￿table tomp•ny f¢r the purposes ol comp•ny law, ère responsI￿e 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 prepar￿6 tht si•temènt5, the trustees Ire respon5u￿* lar IS￿$1￿6 the Group's •hd p•rent
Charitable comp•Thy'5 Iblllty io coniinue •s • 80kni (￿cern. dlsclosln& •$ •pptl¢O￿e, malters related to 8oln8
¢once¥n aftd ￿Ing1￿￿￿1n8 ¢oncefn ba515 olaccountlng unlèss th*trusteeselther Intend to Ilquld•ieihe Group
or parent tharltable comp4ny or to ¢ea5e operatlons, èr have fio reallstlc alterTratlve but lo dtsso.
Aydllorf% I•￿0￿￿b¥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•rit*s 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$tJtemert whtther due to fraud or erior. and to 155ue an auditor's report thai Indudts our
opir¥on. Ae•sonabl* a55urance 1> a h¥h level of •swrance bu115 nol a 8uarantee thai ¥n audii conducted in
ittordance wllh 15Ns IVKI wll always dete¢1 a M￿e￿al ml55tatement It ex15t3. MlssiaterneThts cin arise
Imrn Ir•￿1 or error and are considered materlal 11, IndNSdualty or In the 48gre8aie. Ihey could reaso￿ts￿ be
expected 1¢ Influen¢• the ètonomlc declsions of ysers taken on the b•sls of these flnantlol >t4tements.
Irre8ularitie5, int￿dI￿ fraud,¥re InSt￿ceS olnon.compliance with kiws ind re8vlatlon5. We dey8n procedures
1SThe wlth our fè5PDnsibilities. oullintd above, to detert rn•terial m155taternents in resptci of Irre8ularltles,
)dudln8 fiaud. The extefil to whl¢h our procedtjres are c•pable ol detectin6 IrieiLlaFitle>. In¢ludln8 frjud Is
detJlie41 below.
The ivjlt I￿rn has th• approprl•t• slllls irtd expErt15E requIr￿ and, Ihiou8h dls¢u151onswiih man¥8ement and
Ihe TIu5iee5, mllnialns kThowlod8e of the 5ec¢or to ensure any nDn-compllance Is retOBnlstd and all nEce551ry
dlKlosures m•de.Tht controlsln place help the Group rnltlyte I￿rIsk gllrjud and a150 a>sS51 In identifyln8
any In5tant¢s olliaud th•t ma¥ h•ve ￿curred.
Our approach to Identlfylnq and a5M5slng ihe 115*s ol m•tefial mlsstatement ID respect ol Irreuul•rltles,
Includln8 Ifaud and non-compllanc• wlth laws and r4ulations, was as loll¢iws'.
Miklni enqulr1¢5 ol m•n•iem?nl irrfl dlre¢tors ¥bDut any known ow su>perted Instmr¥ ol non.
tornplSan¢e with l•ws ind r•gulitlons relevaDi to the Group, in¢ludlTr8 GOPI •mploymenl law. health
and s•fety rryukntknns, PVG Scheme requlrements, cow￿￿11￿& 5•rvk• itthlritlon Ind prolesiloNI
requtremoDts. and fraud.
Al￿¢￿1n8 corre5por*dence wllh re8ulators, Includlfii osc￿ CompiThles House and leyl idvlsvs.
Re%Aewift&1¢801 exp•ns•s ind Board mlnuies.
Challenglry a$S￿￿PtIOnS 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 pr￿ed1)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.
Re￿*W of ony a￿a5 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 Ider*tllled 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•t￿ThS 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.'
EMplo￿￿ent law
Health ond safety le8Lslation
GDPR
PVG Scheme requlrernents
CounsÈMlrq seThl¢• re£lstraiknn and profesgonal stanO•rds
Memorandum and arridts olassoclaiion
use of t￿e 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 $14lemen15 or non-c(ffjpliaThcE wilh l•ws and
regvlatlons. IhefUrt￿rfernoVed laws Ind re8ulatlons Ire from flnanclal tr•nsirtlons. Ihe less Ilkely Itls that we
would becomeaware of non-¢ompll•n¢e. Therlskls a1508reaterre8ardln8 1rre8ulariiles from Iraud rathef
th•rt*rr4r. •$ fraud ffliy dellber•* ¢on¢t¥lm*ni lorymi, Coll￿b)n, omlsslon or mbrepr•seniatlon.
A lurther d•scrfptloTh of our responslblllll•s for the audlt ol tht Ilnincl•l $t•temeni£ Is lotattd on the Rn•nclal
Reportlng Councll's web￿le at.,
Thls descrlptlon Igrrns part of our audi￿￿$ rlport.
ol our Ml>Ort
TNS report Is madesolely io ih*tharfiablecompany's members. M • body. sn accordance with Chapter3 (>f Part
16 01 the Compan1*$ Art 2C116. and io ihe thafiiable company's trust••$. ai a bth. In •c¢ord¥rKe wblh
R¢8ul•lioh 10 ol the Charltle5 A(wynts IScoil¥ndl Re8ul•tio￿ 2006, iudll wo1* has been ufidertaken 5C+
th•¢ we m*ht State ¢0 the ch•rlt•ble cornplrry's rnEmbers ind tfustees those matt*r$ we are req￿red 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 A￿tor
11 Dudhope Terr•ce
Oundee
OD3 6TS
Date.. i* Aviu5t 2026
f Indlays Audlt Limited Is ¢11Oble lor appolntmeni as 3￿JItOr 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¢•ttiV￿be5
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 la1￿1￿•$ 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¢¢oUn￿ni perb)05.
13

VOCAL- Vol¢e ol C•r•ry Across Lothl•
roup ststern•nt•l Ilnirthl 1lntorp4rltt￿ •n I￿orn* •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
C￿rItabl￿¥(t5Y1t1es
Other tr*din8 ￿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¢m￿1•y•nOIi￿r*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
un￿lIri￿e￿ 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•n￿nE£.
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 ¢urr￿t
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 fin1￿141 statements were approved by the I￿ard 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
In￿rtI￿ •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 beInnl￿oI ¥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 is￿1 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 c*thflows 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$ub￿dI8rl￿s
In¥eJtrnent In￿rnI rect￿ed
39,763
41,600
N•i¢•th tsn•r#•d from Invthlnl
39,763
41.599
•t In¢v••s•lo ¢•ih •4th411fits
107,283
442.114
C•ih & ush Iqu￿41￿nIS at beWnnlfrfolye•r
1.553.756
1.111.642
Cmh & cath•4uh•l•nt14t •nd •fy••r
&661,039
1,55J,756
C•5h ai b•nk &ln h•fid
Shon ierm depojlti Intluded In current a51et Investmènti
344,292
1,316.747
426,152
1,127,604
1.553,756
The notes on p•y$ 19. 35 lorm part of th*i•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. Inforn￿tIoTr
VOCAL-Voi¢e ol C•rer5 Acr0$5 Lothlwn 15 1 ¢hJrltab* company lirnited by ¢uararbtte. Inctsrporaied In Scotland.
The re81siered office 15 60 Lelth W41k, Ednburih, EH6 5H8.
1.1 BJ¥h olpr•p•r*tlohofffiMrtd•l itst•m•nti
The fin•nciil statements consoliditethe results ¢*fVOCAL-Vol¢e of Carers Atross LOthI￿ aThd Itswholly.owned
trad1￿ subsldlary, Tr•asuft Tre• 2025 Limited Ito8ether referred to ts'the Group").
¢oN$￿Id)led nThand•l ststemen15 hlve been PT*Pafed In ic£oidancÈ ¥¥lth the Group's Memorandurn &
Articles ol Assodallon, the Companles Acr 2th)6. the Charltles and Tru£t•e In¥esim*fit Iscoiiandl Aci 2LK15. the
Charlllfs Accoun15 Isroilandl Rt8ulatioTh$ 20C6, Flnanelal Reportlni 514nd•rd 102 'The Flninclal Reportlnl
St•ThJird iWicible In the UK and Repu￿1( 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 ¢*￿$￿t￿leS • Pu￿1C b•n•fit •ntlty as dellTh•d by FRS 102.
Th• tonsdld•t•d flninEiil statements af• w•p•r•d In st*rlln& wNch Is th• fun¢lk>nal cwreno ol the Group.
MO￿1￿ry •mounls In thes¢ Ilnancial statements iré rounded to the fiearest pound.
The consc41d•ted fln•n¢l•l statements have been Prepar￿ md•r hlstorl¢4 ¢ost ¢onventlon. The prlnclp•l
•ccountlng p¢lclo$ 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. A￿ordInth. 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
T￿se 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 th*51 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 fI￿n(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 pro￿ded. 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¢>t*s 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. re￿Ipl 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 del￿tTed.
Income from other trndin8 act￿ltIeS. lficludlni tomm*rtial 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•nd1t￿r•
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 S*ttleméni bt r•qubr•d and the •rnount of the oblts•tbn can be rneas¥fed rell•bty.
E¥p*ndlture Is reco8Dlsed on an •¢cruals b•sls •nd Is clas￿lI*d 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 •ny1￿um￿I1ted Impalment losses.
D•pTechtlon IJ re¢¥nlsed $0 as io Wfll¢ 011 ih¢ ¢oJt ol 4ss*ts 1¢$$ thdr Msthal values ovtt iholr •stlm•ted
uielul I￿e$ on the lollowlnl bams..
Herltabl• property..
Flxtures. IlItIw5 and equSprnenl.'
Comput•r •gvlwnwi'.
1%, 2% and IO%str¥l•ht lkne
20% stril8ht Ilne
33.3% str•lKht lkn*
Th• 8aln of loss ¥liln8 On the dlipos•l ol •n i5set ts deterrnlned as the dlfference between thE woceeds
and ih* tarrylno v4lu4of ￿ •ssel Ind Is rewnljed In the ststement of lkn¥nclal actNltles.
The Gmup operates • ¢aptt•llsitlon poll¢y ol£lQXI ft+r iani**lt nM•d •5sots.
1.1 Imp*lnn•nt d nx•d 4M•ts
At each reportlw dale, the Group fevlews the ¢arryln8 amounts of Rs tanglble •sseis to dI￿rmIne whether
Ihere Is any Indk4tlon that those assets h•v• iufftrÈd an Impalrmént Iw. 11 any such Indlcatlon exlsts. the
rerovenWe •mount olthe Is estlrnated In order to detwmlne the extenl of the ThpJlnnent lo55. Ilany.
1.9 •nd ¢Mh ••utr•al•nts
Clsh and cash eqU1valen￿ comprSse cash In hand. balan¢es heFI wlth banks and sI￿rt-l¢rrn deposits vAth an
orlllnal maiurlty ol three months or ￿$$. 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 FInafic￿l 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 l￿bIlItIeS 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$5etjcla551￿d
•$ r•cdv4bk• wiihln on• year •rt not ￿OrtIsed.
8oskllnon¢lollkbllltles
8aslc flnanclal I￿ts￿lI￿*s, kntludlng tr•d¢ ind o¢h•i cr•dbtor5 Ind bank h)an4 ¥r• 1n1t1a￿ rec08fi1￿d al
tran￿rtIon pritè vnless the •ff4n8ement constiiut•$ 4 financw& trans1d￿n. 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 x4ulr*d In the ordlfiary ¢ourse ol oper*ions Irom
suppllers. Arnounts payable are C￿511ned as currenl U4biiiiles 11 payment Is due wiihln one year or les$. 11 not.
they are presented as non.¢urrent Ilabllities. Trade crtdltors art reco￿ls•d Snlually at iiansactlon Pr1￿ and
5yb5equently me•swed It amortthed tost th¢ effectlv• Interest method,
Dereco¢nltlon olllnuncljlllobllltlei
Hhanclal Ilablltles ¥1* d•recoinlsed when the Group's contrac¢u•l oblli*k>ns explrt w ¥re Glxhof8¢d,
c•nc•lled pr Othe￿￿*•￿1nw5hId.
1.12 EM￿0v•• Ixn•tits
The ¢ost of any un￿￿￿ holld•y entltlem•nt Is recoinls•d In the P•fh)d In ¥thkh tht employi*'$ 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 114b￿ltIeS 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 Ma￿h 2016 Itontknu•d
CrIllc￿ •sllm•tw andJudpm•nts I￿nI1￿Jedj
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 sUp￿rt costs
art ipportloned on a re•son4ble ind con$15tent basls havln8 re￿[d to the nature ol the eMpeTrdlture and tht
Ktlwities supported.
Depre¢ltstlortof tènollJleJlxed055et5
The annual deprKlatlon charge lsbased on e511mJtesof the usefvl •conomlCllv￿•fid rnsldualvalues oftan8lble
Ilxod ass*ts. The tiuslees r•vl•w these e$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•$￿tI ol thefjroup. A swnm•ry ofthe thidly•nly
r•wlii lor iheye•r Is let b¢1ry4¥'.
Lknr•¥trf¢hd
T•t•l Iwdi
A5 re5tot¢d
Incom• & •fid•wrn•rf•fr•m:
Don•tlons & le8arles
Chafltabl¢ act￿11￿•$
Olhertr•dlThi •£tlvbllei
lTr¥i$tment5
Inter￿0mpany1¢¢hlry• Income
61,910
56.1(
16,097
39.763
17.674
3,821.512
19.4C
23,545
3A84.422
75.500
39,643
39,763
17,674
3,606.306
33,264
84,6S4
41.6NJ
T•l•l In¢•m•
191544
3 865 457
3 765 824
E¥p•ndlluN ort:
R4isIDg funds
Ch4rtt•ble JttlvStle$
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 M0￿M￿rt 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 M￿h 1016
1578,704
1385.675
2 964,379
2 950.$60
22

VOCAL. Voke of Car•rs A¢ross Lothl•n
Notsi totfv• mn￿1￿1•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 T￿t 2015
Umiied ope¢ate5 • ret•ll outlet 5elllnR pre-owned ffloblllty e9￿Prnent. 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
AdMI￿StrItI1)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 I￿5 ICC￿￿1
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¢orAl*u•dl
5. InMrn•frm d•ni¢iohs & lrf•d•i IGMUP & th•rliyl
Um•51￿(1•￿ A•rtrfct•d
•un*6
T•tsl
UTrv•svid•4
I￿rIti*d
F¥n
1016
2026
A5rtstuted As restotEd As restoted
Don•tk*ns & ¢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
SCOtt￿h Go¥ernrn•nt
Welr Chailtèble Trust
t4itbn*l 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•rtn*rshlp5 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￿•Cll￿llltt 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 st*t•m•nts torth• y•ar•nd•d 31 M*tth 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 I￿OM
Shop Income
Cornm•rcl•l ￿1￿1￿ 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 ￿1￿11¢$
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¢du￿1
. 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 re￿￿t*
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,$67
2.445,124
Grnnt fundiw of actl*AtI¢s
Shai• ol support tt•$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￿• t￿1
8rltl3h Red Cro
MILAN Senlor Well•fe Ori•nlS•tk*n
fdlftburyh Cfjmmunlty Food
0•lke4th& Oistri¢l O'iiitfis Athlc•
IGOT He•lrh •nd Wellbol
Oa*dth Arrs
Ilewtowr•fi¢• Ot¥•lgpment Yrust
PA5DA
Glencorse Cenlre
Cold Th¢r•py Coll•¢iN•
Gro￿nI 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
32,3*10
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 1nd1v1d￿1s
Tot•1 innt lundlni of admties
Nvmberof 8r•nts J￿rded.
Giant510 Insittutlons
Grants to Indlvldu•ls
16
2,483
1.626
tsjrlrythe yebr, the ¢h•rlty PrO￿ded&fafitlUndIrrfto 16insihuti¢yfisl1025=71 Ind m•de2N83 •w•idstoindlvldu•l
benellclaie$12025'. 1,6261 In fththefance of its ¢h•rit•tye obkcti¥es. Support to Individual beneflclaries Included
short break 8ranis. ca￿1 asslstènce award4 ifft card5 and ¥ouch¢rx ¥￿th •waids typic•15y rnn11￿ from £15 to
£80). The trust*•$ 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 IInanc￿l 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
4￿￿32
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
¢hIWn￿l(1l￿Il1ryl..
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 anylemu￿ratkv+0lbene1li$IrOMthethIr1l¥
durln8th• y•ir. No irurtee expens•s w•r• r•lmburs•d dull￿ th• y••r12025: £nlll.
Durlni the y¢•r, on• ir￿11• 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• ￿nSold￿ed Inandal st•tsm•ntstsrtho y**r end•d 31 M•fth 2026 l¢ontlnu•dl
IS. Empl•y••s
The over4¢ monthly Thwnljer ol empbtr*es 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 whOlty￿nQd 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 s*viteJ
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 ffin*clal st•ternents forthe y*ar •nded 31 Marth 1026 l<antl￿•￿I
l?. Twtl
The ¢￿1￿Y 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 l6v￿pA 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.L￿o
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 ltt*mpany number
SC8383581. • coM￿nY Inctsrporattd In koil•nd. The prlnclyl •fflI￿ty ol th• comp•ny 4 ih• sal• ol pr•.own¢d
ly￿bIlIty equlwnent.
Theproltt for Ihe perlod ended31 March 1026 In Trè•sU￿Tree 2025 Llrntted WJJ E3,901. 14oGIft Ald p￿￿nt h•d
bEen made Of Iccfued •t ihe year*nd. 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•r*i¥l in51itutlellS
1.316,747 1.127,604

VOCAL. Vol¢e of C•r•rs Across Lothi•n
Notes to th• Con￿ld11*d fin41￿•1 statements torthe year er￿ed 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 w￿h Ilfi•ncl•l Instltulions
1516.747 1127 604
21, Cr•dh4rn,"•m￿ts l•11￿ du• w*Nn •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 brok*ht 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
c*elerred lTrcoft* comprlses qr•nt fuAdlne r•celved In •d¥•n¢e foi %11￿lIeS 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 I￿lI1¢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 ad￿￿nIStered 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 Ma￿h 1026 lcontln￿&l
26. R*itit¢t*4lundi IGroupa ch•1￿11
The resrrkltd fund5 of tht charlty cornprise unexpendeil dM*lr*ns 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 ComM￿ty Fun6
H•wlhom Br••-Incorne Fund
ollday Hom•- Opei•tl¢nal F￿0
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
I30,0￿5
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-l￿Or•t￿onII 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 £dIr￿ur1h. I￿￿￿1￿@ Inlomiitlon ind •Lfvk*,
employment supptsrt. lhort brt•ks. ¢ounxllini. ind drup. •lcohol Ind rn•nt•l he•kh sugyort.
Mldlolhl•n He￿1h & SodalC•r• Partnenhlp IMH5CP)
Fund5 the pf0v1￿0￿ ol urer support •nd trlinlni serw¢ts in MIdlothi•￿ includln6 IDlormatlon ind advt&
•mplwmefit sypport, I￿rt brqaks, counsellln4t druis, alcohol and mental he•hh support, and thÈ Mldlathl•n
C*r•r A$51*t4n¢q fvnd.

VOCAL. Voke of corn￿ Acrow iothlan
Not•s to th• consollO•tsd Ilnafid•l st•tém*nts for thèyear ¢nded ai March 2016 Icontlftuedl
S•f• 4ndW•rni kh•m•
Ftyidlni PrO￿ded by 5fjt4 w Oelfver efierTr •thAce •TrJ kY•Ctkal support to unpald c•rery In jnd
MKllothi•n.
Support lThth• Rl4ht Dlr•rllDn ISIADI pr￿r￿mm4
Stottlsh Government fundlh& ad￿nIstEr￿¢ by Insplrtrw kotlond, ID 5UPPW¥t ynp•KI ¢•r¢es IN Al￿VIlnI •nd
•ctewr¥ sc¢iil ￿Te JeThrfce5 ond Jypwrt.
Short Fundrniedknburyh & Mldlothl•nl
Swrt15h Governmeni lyndin& ￿Mi￿S1*red 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 counse￿Ing serYi¢¢s lor unpald c4r•ts.
•tloThol Lott•ry Comftwjnlty F￿d
Fundlni re£elved to supwtth• development ollhe Icare Ildentlfyln8Car•r%, Adv4ndnoRecwnltlon •nd E9￿1[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 HI￿hOrn 8r•E. • 5hort-break •ttommod•tithi 14c114ty
Irir151ened to VOCAI throuth •Th 05CR-•ppro¥ed reoryanlmtlon Invo￿thI EPAMS Im¢rnaibrwl. Surplu5•S
IEner•ted •r• f¢t•*n￿ wrthln l¥nd to iupport ihe owolnB m•lntefi•nce. oper•tlor4 •r*l 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 h￿Id•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 H*Jrn•- C•pltd Fund
Ilepresent5 the uMmortl>ed vilu• of ir•nt.fsJndtd or#J don•ted holld•y home 131•t¥ Includlni 41￿b0m Br•e
•nd ihe holidoy hv￿1 •t ￿10Th S•rth.Thelund li rele•sed iolntameo*rtt* u*ful ttoThoml¢llvrtoltho r*l•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¢0rtlrt￿IdJ
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
counselli￿rOntrsts￿¢￿¢J￿5
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 $78 704
Ple￿0￿$¥••￿.
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 dDna1￿n5 and iranrs whkh are noi
subiert to s￿lI1C 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 dONt￿n9 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 P￿d
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 lona￿lI1 statem•nts lorthey•ar •nded 31 Marth 2026 Iconllnuedl
18. Ah•fvnls of •M•15￿1W¢1fi lundi
GROUP
CHARrrY
Trf•l Ihrutrl¢tqd
Totsi
Fu•di
Al 31 M•rth Zozffj:
Tlniible 155•ts
InvesimeTrts
Curr*rt •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 M￿h 2015:
Y•rrfibl¢ •>>•ts
1.119.539
527,289
1,646.828
1,119,539
527,289
1.646.818
CurTEnt •$jet￿lI10b1l1t1esI
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 o*nr 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 l￿dI1 nw.
¢•n¢tll•bleoper•tlfii leiies. whth lall due •s lollow5',
2021
2025
Vllthln o￿Ve•r
￿¢￿een iwo •nd Il¥o y6*rs
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 dtst1o￿L￿e 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
Not*5 to the consolldit•d Ilfvinelil st•t•m•hts idi th*y•ir •nd•d 31 Marth 2026 l¢oJthu•dl
31. Cath ￿￿￿1•dfr￿rn 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 tOn￿ble 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 m*eflal 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¥r￿s 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 Im￿tt 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