2025-12-31-accounts

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts

Year to 31 December 2025

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

CONTENTS

CONTENTS
Chair’s Foreword	2
Trustees’ Report	3
Independent Auditor’s Report	26
Consolidated Income and Expenditure Account and Statement of Financial Activities	31
Income and Expenditure Account and Statement of Financial Activities	32
Balance Sheet	33
Consolidated Statement of Cash Flows	34
Notes to the Financial Statements	35
Reference and Administrative Details	54

CHAIR’S FOREWORD

I hope you will enjoy reading this Annual Report and Accounts which details the activities of Edinburgh Children’s Hospital Charity (ECHC) in the Royal Hospital for Children and Young People (RHCYP) throughout the last year.

After consulting with hundreds of children, young people and families on the challenges that a hospital visit presents them with, we were pleased to launch Our Commitment in September in response to what they told us. We have made a commitment to all those who come through the doors of the hospital that they will not face hospital alone.

Every day 500 seriously ill children and their families face a potentially life-changing hospital visit. And every day they inspire us to make those visits as positive as possible. Our work is shaped by them; what they tell us and how they want us to help.

Since launching Our Commitment, we have invited many others to join our movement to ensure no child faces hospital alone. We are very grateful to the countless funders, supporters, volunteers, partners and NHS Lothian colleagues who have joined us already and look forward to working alongside many more to achieve our aim. Are you in?

On behalf of the Board, I would like to thank the staff and volunteer team at ECHC. Every day they are supporting children and young people who are experiencing worry, loneliness, mental health struggles and poverty. You can read in this Report about how they are stepping up to the challenge of finding those that need us the most.

I'd like to express our thanks to the Board and staff team at NHS Lothian, and in RHCYP, who are such great champions of our work and the best of partners.

I would also like to take this opportunity to thank my fellow Trustees, all of whom are volunteers with a range of expertise. I am grateful to them all for their input over the last year. I note our thanks to those who stepped down in the year - Professor Angela Thomas OBE, Lynda Cowie, John Brodie MBE, Dr Louise Potter, Tracey Ashworth-Davies and Professor Keith Anderson. All of them provided invaluable support and advice to the charity during their terms in office. I am also pleased to welcome new Trustees, Susanne Godfrey and Roland Inglis, who have already made a positive impact in their short time on the Board.

We remain incredibly thankful for the continued support of so many people throughout the year. We simply can’t do what we do without you. Thank you.

Rhona Hume ECHC Chair

2

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

TRUSTEES’ REPORT

The Trustees are pleased to present the Annual Report and Accounts of Edinburgh Children’s Hospital Charity for the year to 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The information on page 54 forms part of this report.

ABOUT EDINBURGH CHILDREN’S HOSPITAL CHARITY (ECHC)

We are Edinburgh Children’s Hospital Charity. We believe no child should face hospital alone.

Every single day, 500 seriously ill children and their families face a potentially life-changing hospital visit. And every day, they inspire us to make those visits as positive as possible. Our work is shaped by them; what they tell us and how they want us to help. Alongside our wonderful NHS colleagues at the Royal Hospital for Children and Young People in Edinburgh, we go the extra mile to make this happen.

Children tell us that coming to hospital can be frightening; they feel like they’re the only one struggling. Parents tell us they’re sick with worry; they feel no one else is going through the same. Fear of the unknown is ever present, and mental health can suffer. Facing illness, and its results, can be lonely and isolating. And, financially, supporting a child in hospital can push families, who are already struggling to make ends meet, to the brink.

We want to change this – to make things better. And with the help of our supporters, we can.

The following are just some examples of what our supporters make possible:

• Funding The Hub, a welcoming haven, away from clinical spaces where a professional team supports the mental health and wellbeing of young patients going through unimaginable stress and worry. Every day The Hub is alive with activity; offers a cuppa and a blether to a worried parent; helps speed up recovery, takes away fear, provides reassurance, distraction and fun every step of the way - and no one feels alone.

• Where a child can’t leave the bed, nor a parent the bedside, we come to them. A child in clinical isolation gets to see, through a window, a dancing Chinese dragon; those recovering from surgery get a visit from a magician; bored children get a bespoke activity box; parents and carers can get fresh toiletries; or the chance of a break while a trusted volunteer chats to their child - and no one feels alone.

• Helping families struggling financially. In an emergency, or when a child must be flown to Edinburgh from far afield, families arrive with nothing. We provide a lifeline in a crisis; food for hungry children; emergency clothing; help with the burden of constant travel to hospital; emergency assistance with cash, essentials and comfort. We stand with these families – and no one feels alone.

• Funding cutting edge medical equipment, life-changing research and enhanced training to help clinicians go above and beyond for children in hospital. Every single day.

• Making sure families have access to refreshments, essential items and gifts as conveniently as possible with our hospital shop and ward trolley.

3

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

But we have a problem. Those we help are the lucky ones. We can’t reach all the children who need us. That means many hundreds of children each year can’t benefit from our support. The only thing preventing us from reaching every child who needs us is money. We don’t have enough.

Our supporters are the solution. With more funding, we can reach every child and family who need us – so no one has to face hospital alone.

OUR COMMITMENT: NO CHILD SHOULD FACE HOSPITAL ALONE A 10-year vision to 2035

In September, we launched the first phase of our ambitious new 10-year commitment, a bold step forward in our mission to reach every child and family in hospital who needs us.

This commitment has been shaped by the voices of those who know hospital life best. We spoke to hundreds of children, families and NHS staff, and their message was clear: the support we provide is making a difference. Thanks to the generosity of our supporters, we are helping to lift some of the emotional, practical and financial burden that comes with a hospital stay.

However, our conversations also highlighted the gaps. Boredom, loneliness, and isolation were common themes. Time and again, families spoke about the emotional toll of uncertainty, fear and exhaustion, alongside the very real financial pressures that can accompany a child’s illness.

Children told us being in hospital can be scary; they feel left out from their friends. Parents and carers described the mental toll: the guilt, the worry, the exhaustion. For families already struggling to make ends meet, the hidden costs of hospital life - travel, food, accommodation, time off work – can push them to the brink.

We know this isn’t right. And we believe it doesn’t have to be this way.

Our challenge

Every day, around 500 seriously ill children arrive at the hospital. While our current services reach many of them, too many still miss out on the support that could make a meaningful difference to their experience and wellbeing.

Over the next decade, we will work to close this gap. We are shaping a future where we do more to

Company Registration number: SC385020 Scottish Charity number: SC020862 4

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

ease emotional strain, tackle the impact of poverty, reduce loneliness, and bring comfort, joy and reassurance when families need it most.

Because no child should feel alone in hospital. And no family should have to choose between being by their side and paying the bills.

We know we can do better. And with the continued commitment of our supporters, partners and community, we will.

CASE STUDY: “You feel so guilty seeking out basic comforts.”

When Mollie (8) was admitted to hospital, mum Pennie faced the emotional and practical challenges of suddenly having to adjust to life on the wards.

“We live in Dunbar, so being in hospital was a shock. Mollie was scared and didn’t want me to leave her side. We spent days in her room - the cabin fever set in fast. Even stepping out for fresh air or food made me feel guilty. My husband was constantly driving back and forth with clean clothes. We were exhausted.

“The ECHC team made a huge difference. Just having someone sit with Mollie so I could grab a cuppa meant the world.

“The Hub was a lifeline, giving Mollie things to do. But evenings and weekends were tough - everything closed. Having something in place at those times would have helped so much. A cinema night was a highlight, but we needed more of that.

“What ECHC is planning with its 10-year strategy is phenomenal. It will help so many families like ours through an unplanned hospital stay.”

ACHIEVEMENTS AND PERFORMANCE

CHILDREN’S WELLBEING SERVICE

The Children’s Wellbeing Team (CWT) works with children and families to identify the issues they are facing while in hospital and delivers a range of activities and interventions to bring reassurance, distraction and fun.

This year, we supported children and young people in The Hub, in private or communal areas around the hospital or at their bedside. We received referrals from all wards and most departments and created bespoke activities for individuals or groups of children and young people.

Ward Support

• We provided daily support in every ward across all hospital services, ensuring children, young people and families could access help wherever they were staying.

• We delivered 468 arts and activity sessions, reaching 2,594 participants. One parent shared, “It’s the first time I’ve laughed in weeks,” after a visit from Tricky Ricky.

• A summer music residency explored how adaptive music can make our programme accessible to all children and young people, combining music, technology and projection to create inclusive experiences.

• Our seasonal programme gave 993 participants the chance to experience something new during their hospital stay. This included Burst , an immersive sound and bubble show created with and for neurodivergent families, designed to gently reduce anxiety and create moments

5

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

of calm and connection.

• We delivered 720 group and one-to-one sessions in complementary therapies, including massage and aromatherapy, supporting 1,283 children across the hospital. These sessions have increased wellbeing, working with young people and families on practical and holistic solutions to reduce physical and psychological symptoms. They give families a chance to feel empowered, and a non-clinical space in which to decompress and get some much-needed respite from what’s going on in the hospital.

• We expanded our holistic wellbeing activities to include sessions such as sound bowl experiences, particularly supporting children and families in high-anxiety areas such as pretheatre.

• We delivered 123 ward-based, one-to-one youth work sessions. The youth work intervention provides reassurance and supports young people during their inpatient stays. We take a holistic approach and ensure the young person and family have access to the entire Children’s Wellbeing service through support from the youth worker.

• From October 2025, an additional 63 young people undergoing spinal surgery were supported by our youth workers, who provide tailored, condition-specific support.

• Between August and December, our Children’s Wellbeing Officer’s (CWO) recorded 371 interactions, including 55 first-time contacts with families who may not otherwise have accessed support through The Hub. A further 57 families were connected to our arts and activities, complementary therapies and The Hub for ongoing support, and nine families were supported to access emergency funding.

• In December, our Advent Calendar featured 25 creative activities delivered on wards and at the bedside. A total of 461 children and young people took part, including 66 engaging with our service for the first time. With many families in clinical isolation due to an infection outbreak, this ward-based work was especially important.

• This joined-up approach - combining arts activities, seasonal events and consistent family support - led to our busiest period in The Hub between Christmas and New Year since the hospital opened in 2020.

Magician Tricky Ricky wows a young boy staying in hospital with a magic show

6

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Outpatients (The Pod) Events:

• We are always looking for ways to make sure children and young people don’t miss out on the milestones their peers enjoy. This year, we hosted our very first hospital Sports Day in Outpa�ents, bringing fun, friendly compe��on and a sense of celebra�on to the hospital.

• to relax together in a cosy, home-from-home environment.

• offering a Scout camp experience - including den building and sharing hot chocolate together - crea�ng las�ng memories during their �me in hospital.

Children and Adolescent Mental Health Unit (CAMHS) – Melville Unit

Our programme in the hospital’s CAMHS inpatient unit continues to be shaped around the needs and interests of the young people staying there. We regularly consult with them and adapt activities to make sure the offer feels relevant and meaningful. Young people often spend extended periods of time within CAMHS, so we offer safe and impactful activities that help reduce isolation, giving them space to be creative and have non-clinical, positive engagements with adults. We support young people through youth work support, arts activities and complementary therapies, often giving them back some choice at a time when theirs has had to be restricted. CAMHS highlights included:

• Engagement remained strong throughout the year, with a peak of 50 young people taking part in October.

• We delivered 74 sessions in CAMHS, including artist-led workshops, group aromatherapy sessions and football sessions with Hibs captain and Hub volunteer, Joe Newell.

• In partnership with the Edinburgh International Book Festival and the Occupational Therapy team, we ran a creative project that encouraged young people to explore ideas and express themselves through literature.

• We also brought a performance from the Edinburgh Festival directly into the garden - an experience many young people would otherwise have missed - creating a shared moment of laughter for staff, families and young people.

• Young people who took part in the aromatherapy group were supported to leave the unit with their families to create their own relaxation and self-care tools. Together, they made items such as aroma inhalers, lip balms and hand creams, designed to support relaxation, reduce anxiety and lift mood, while also providing a calm space for parent–child connection.

CASE STUDY: EDINBURGH ZOO

Bringing the Wild to the Wards

Every Thursday, the wards come alive with a very special visit from Edinburgh Zoo. Through our partnership with the Royal Zoological Society of Scotland (RZSS), children and families have the opportunity to meet incredible animals, all from the comfort of their hospital bed. From fluffy to scaly, shy to cheeky, these visits bring the wonder of nature to young patients who might otherwise miss out.

Each week, the team from the zoo brings something new and exciting - whether it’s painting pebbles for penguin proposals or colouring special treat boxes for the Zoo’s big cat crew. One especially heartwarming part of these visits is the Zoo’s thoughtful collection of stories and photos of animals

7

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

who have had surgeries or been unwell themselves. These touching tales bring much-needed reassurance, reminding children that their favourite animals can get sick - and recover too.

This is a shining example of how we can work with key partners across the city to bring amazing experiences into the hospital. By connec�ng young pa�ents with the natural world, these visits provide distrac�on, joy, and learning.

We are extremely grateful to

Edinburgh Zoo and RZSS for their crea�vity and dedica�on in bringing the wild to the wards, ensuring that children remain connected to the world around them even while in hospital.

The Haven

This year marked the planned conclusion of The Haven - our wellbeing and resilience pilot create in response to Scotland’s growing children’s mental health crisis. While the service closed its doors in summer, our commitment to the families it supported continues.

The Haven opened at the Fraser Centre in Tranent in September 2023. Built around early intervention and a whole family approach, the service offered a welcoming, accessible space where children, young people and their families could seek support at the right time. Demand quickly grew, leading to a move to larger premises in Haddington to ensure more families could be reached.

Over an 18-month period, The Haven welcomed 3,461 visits. This included 2,041 visits from children and young people and 1,420 visits from parents, carers and other family members.

As a time-limited pilot, The Haven was always intended to test, learn and help shape longer term solutions. While ECHC could not sustain the service indefinitely, the learnings from The Haven have shown clearly that early intervention can make a meaningful difference to the mental health and wellbeing of children and families. Parents told us they were “drowning before”, they “didn’t know where to turn”, and visiting The Haven gave them relief.

Importantly, the impact of The Haven will continue beyond the life of the pilot. One example of this is Scotland’s national mental health charity, Scottish Action for Mental Health (SAMH), announcing the Nook last summer - a new network of community based mental health support hubs. The ‘Haven Legacy’ is also seen with our work in the hospital as we expand our supports to families using Haven interventions and approaches.

ECHC firmly believes that children, young people and their families need somewhere they can go when they first start to feel overwhelmed and unwell. Drop-in centres, like The Haven, are vital for not only the individual but also for the people surrounding them who also need advice on how to help their loved one. More community-based drop-in hubs across the country, working in partnership with all agencies and organisations, would go a long way to supporting those who need it most to flourish.

8

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

The Hub

The Hub continues to be a welcoming space within the RHCYP, offering families a place away from the wards to pause, breathe and feel supported on the good days, bad days, and everything in between. Unique to any UK hospital, The Hub plays a vital role in supporting the emotional wellbeing of the whole family through uncertainty, stress and worry.

At The Hub, families can take part in activities, talk things through with our team, or simply enjoy a hot drink and a biscuit. Everyone is welcome, including outpatients and inpatients, parents and carers, siblings and grandparents.

Over the past year, we have seen a growing number of families experiencing significant financial pressure alongside the emotional impact of their child’s hospital stay. We supported more families who were worried about how they would manage bills, time off work and everyday living costs, and we increasingly provided support during evenings and weekends, when families often felt most overwhelmed and least able to access other services.

Key updates from The Hub in 2025:

• Our team delivered 502 sessions, with 4,853 visits from children, young people and families. Despite a quieter summer and restricted visiting from October–December due to high infection rates, we still supported an average of nine people in every session.

• We expanded our food provision beyond teas and biscuits to include ‘The Pantry’ - a cupboard stocked with non-perishable items, which families can help themselves to. We found that, for some parents and carers, the first meal they had eaten all day was when they arrived at The Hub.

• We saw a continued rise in families needing help with food and financial pressures. We supported more families to access the Young Person’s Family Fund, use our pantry and connect with other hospital support.

• We worked more closely with clinical coordinators to help families access essential items such as clothing, toiletries and other basics.

• Increasingly provided support in the evenings and at weekends, responding to need outside of standard hours.

• Hosted 34 youth group sessions and five Youth Forum meetings. Young people helped shape improvements including enhancements to the RHCYP Wellbeing Walk, the introduction of ‘Teen Boxes’ for older patients on wards, and feedback on ECHC’s website.

• We introduced a regular complementary therapy volunteer specialising in nail care for children, young people and families, expanding our wellbeing offer.

• Launched Tuesday evening whole-family wellbeing sessions, with 55 families attending. All reported improved mental health afterwards.

• As part of the Scottish Mental Health Arts Festival, our Saturday Arts Club ran a six-week project for young people from the hospital and CAMHS, culminating in their work being shown at a city-wide exhibition at Out of the Blue Drill Hall.

• Created a Hub pumpkin patch in October, with over 100 pumpkins generously donated by Conifox, bringing seasonal fun to families in hospital.

9

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

• The team transform bedsides into art galleries and waiting areas into discos to help engage children with their treatment, support recovery, and bring laughter and distraction when they are needed most.

Family Support

Under our new 10-year commitment, we introduced a dedicated family support offering this year, recognising that when a child is seriously ill, the impact is felt far beyond the bedside.

The team provides calm, reassurance and a listening ear for parents and carers arriving at hospital exhausted, overwhelmed and focused entirely on their child’s wellbeing. In these circumstances, basic needs such as rest, self care and time with siblings are often pushed aside.

Families are frequently reluctant to step away from their child, even briefly. Feelings of guilt and anxiety can prevent parents and carers from asking for help, despite the toll this takes on their own health and resilience. The family support team steps in to offer practical relief, whether that is spending time with a child so a parent can rest, shower or get some fresh air, or simply being present to listen and provide reassurance.

Families often arrive carrying an invisible weight of worry, guilt and stress. Many are balancing time at the bedside with concerns about siblings at home, missed work, household bills and access to food. Through this new family support arm, we are helping to ease that burden, ensuring families feel supported, understood and less alone.

CASE STUDY: Kit’s story, as told by mum Suzanne

“I met Sam and Paula from ECHC before we even had the cancer diagnosis. At the time, I didn’t understand why I would need them. I do now.

“Paula saw straight away the kind of person I am. She knew I would resist help, so she never pushed. She was just there. Calm, practical and steady. I honestly think I would have emotionally lost it a lot more if it hadn’t been for her.

“One day, very early on, Paula met me in the corridor and put a small envelope of money into my hand. She didn’t explain or wait for me to

Kit in hospital, with brother Tait

respond. She just walked away. I sobbed all night. I didn’t think we deserved help, but she knew we needed it.

“The medical teams are incredible, but as a parent you lose your autonomy. You’re surrounded by jargon and machines, and you’re trying to put on a brave face for everyone.

“You look around for normality at every turn, in a world where normal is as far from the truth as possible. You are expected to provide normal to the family - but how? ECHC provides snippets of that.

10

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Between the open days for all the family, popping into the hub, the book trolley the wards - or just a chat in a corridor that helps to reset everything.

“There are so many charities on the ward, all trying to help, and sometimes it becomes noise. Sam and Paula were different. There was no agenda. Nothing I said was being written down. I could just be honest, even when I wasn’t making sense.

“For Sam, who always noticed when Kit needed distraction, and for Paula, who listened when I was falling apart, I will always be grateful.”

Volunteers

We simply couldn’t do what we do without the help of our incredible volunteers, who selflessly donate their time to bring fun, distraction, reassurance and comfort to children facing potentially life-changing hospital visits.

ECHC is privileged to have the support of volunteers in all areas of our work, including the Hub, our hospital shop, fundraising and the office. Volunteers contributed 10,185 hours to ECHC in 2025, with over 200 individuals volunteering at least once across the year, and many volunteering multiple times in a variety of different roles.

The shop and shop trolley team continues to be our largest group of volunteers. At least 55 individuals undertook a shift in either the shop or taking the shop trolley around the wards, and we finished the year with 41 regular volunteers. Over 5500 hours were recorded for shop and trolley volunteering across the year, including two volunteers who each contributed over 400 hours of their time.

Volunteer Joe reads to a young girl in Outpa�ents

A dedicated group of 31 volunteers contributed more than 2500 hours as part of our Children’s Wellbeing Team, offering vital support to children and families in hospital. Volunteers also played a hugely important role in our arts programme, bringing creativity, joy and connection through daily activities and special visits - including over the busy Christmas period, when their presence meant so much to so many.

11

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Beyond this, more than 70 registered volunteers generously supported our fundraising efforts, with many giving their time to multiple events and activities. Our small but committed team of office volunteers contributed an incredible 531 hours, providing essential behind-the-scenes support. Finance volunteers helped prepare audit materials and kept our grants database and evaluation statistics up to date, while fundraising volunteers supported a wide range of tasks — from trusts research to counting and processing donations, calling supporters and sending out fundraising packs.

Every hour given and every task completed helped strengthen our work and boost our impact. We are deeply grateful to each and every volunteer for the care, commitment and community spirit they bring to our organisation.

GRANTS PROGRAMME

In 2025, ECHC approved 33 grants with a value of £175,480. However, in total £312,026 of funding was provided to grants approved both during the year and in prior years. This funding resulted in 50,023 children being directly supported through our grants programme.

Any NHS staff member can apply to the ECHC grants programme for project funding. These projects can vary in scale from the purchase of a small number of items, such as baby play equipment, to the renovation of entire buildings.

We have an easy-to-use online application form for grants, which is well used. We also offer a tailored project development service which means that we can meet with applicants to discuss their ideas and help them shape their application. This support can lead to world-class projects, informed by the latest in best practice and through collaboration with experts in the field.

Applications usually fall into the categories of enhancements, comfort and distraction, training, research and medical equipment.

Highlights of the equipment and research made possible thanks to 2025 grants programme funding are as follows:

Shi�ing Gears to Ease Hospital Fears

Question: How do you ease children’s fears of coming to hospital? Answer: You put them in the driver’s seat – literally!

12

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

As part of a wider ECHC-funded project to make the hospital atrium more welcoming, young patients now have access to a fleet of mini cars, including pint-sized BMWs, tractors, and a few coveted convertibles.

These little vehicles give children a sense of control, transforming what could be a nerve-wracking trip to an appointment or procedure into a fun, memorable adventure. They even have their own ‘wee car parks’ at either end of the hospital atrium, where they can be safely stored between drivers.

As one parent commented, “The cars are so cool and such a great distraction. My daughter jumped straight on one and sped off, forgetting all about how anxious she’d been feeling just moments before!”

The hospital atrium project also included improving wayfinding through the installation of new signage, as well as the addition of friendly volunteers to help visitors navigate the space.

The project was made possible thanks to the support of the Craig Gowans Memorial Fund, for which we are enormously grateful.

Waymap: A World-First to Help Families Find Their Way

Finding your way around a hospital can be daunting, especially when you’re already worried about an unwell child. Thanks to ECHC funding, the RHCYP is now pioneering a world-first solution to make hospital journeys simpler, calmer, and more accessible.

The children’s hospital is the first in the world to introduce Waymap, a personal navigation app that guides visitors from their front door straight to the right ward or clinic. Using step-by-step guidance both outdoors and indoors, the app supports travel by bus, train, or on foot, and provides clear directions around the hospital itself. It works across multiple languages and is designed to support people with different access needs, including those with visual or mobility impairments.

13

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

To bring Waymap to the RHCYP, the hospital’s indoor spaces were carefully mapped using advanced 3D scanning technology. Families can follow visual routes on their phone or use audio instructions to guide them, making navigation intuitive and stress-free.

Dr Olivia Swann, Paediatric Infectious Diseases Consultant at NHS Lothian, was instrumental in bringing the app to the hospital. She said: "My colleagues and I realised we were spending a lot of time helping anxious families find their way around. I was sure we could do this better. My research led me to Waymap and their innovative way of helping people navigate complex indoor settings. I hope it helps make hospital visits simpler and less stressful for everyone.”

BronchStop: Protec�ng Scotland’s Youngest Babies from RSV

Thanks to a recent ECHC grant of £4,999, the second phase of BronchStop - a major research study exploring how well Scotland’s new maternal RSV vaccine protects infants under six months old – has now been successfully completed. RSV remains the leading cause of respiratory illness in babies, and in a typical winter, almost half of bronchiolitis admissions at the RHCYP are caused by this virus.

The first phase of the study, also supported by ECHC, produced findings so influential that they were cited by the World Health Organization, informed national vaccination campaigns, and were referenced in the House of Lords. Yet two important questions remained: How effective is the vaccine once the programme is fully rolled out, and why do uptake rates remain low?

Phase two added important new insights into how the programme is working in practice. Our funding supported dedicated research nurse time, enabling daily ward visits to identify eligible infants, speak with parents, and collect vital consent and data. This made it possible to recruit over 400 mothers - more than double the original aim of 100 - gathering detailed information on vaccine uptake, parental attitudes, and real-world effectiveness.

Early findings are encouraging. Vaccine uptake has risen noticeably since last year, and more mothers now feel confident in the safety of the maternal RSV vaccine. Access has also improved, though some families still report practical barriers. These insights are already shaping national conversations on RSV prevention, with a focus on improving awareness and uptake in the coming season.

As with phase one, BronchStop’s evidence will continue to guide national policy and has the potential to prevent hundreds of hospital admissions each year, particularly among the most disadvantaged families who are most affected by RSV.

Memory Boxes and Memorial

We provide the Palliative Care team with an annual grant of £16,000 which funds items including memory boxes, charms, framed hand and foot casts and quilts. This funding helps the team to support families with a child or young person approaching end of life to create precious memories together.

In 2025, a total of 52 memory boxes were distributed by the team.

14

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Our funding also made it possible for a graduation celebration to be held for a young person who dreamed of becoming a nurse. Her oncologist created a personalised graduation certificate, and for the day she proudly wore the real Nurse in Charge badge. The occasion was marked with a small celebration, creating a joyful and meaningful memory for her and her family.

In another instance, a 17-year old girl was deteriorating rapidly in Intensive Care and her young siblings came in to see her. It was a challenging environment, with the youngest sibling only one year old, and the middle brother very upset. She sadly died just a few days later.

During this time, the memory making activities helped as they were something the whole family could do together. They made canvasses and painted together, and now have a hand printed canvas in their living room.

The Palliative Care team said: “Children can’t sit in that amount of sadness for too long – it’s too painful. Memory making gives them a way out.”

Emergency Funding for Families

Some families need individual financial support to help them access the healthcare they need and relieve financial pressure at the worst of times. For this reason, ECHC gives an annual grant of £12,000 to the RHCYP Social Work team. This grant gives the team the resources to offer tailored financial support to individual families on a need by need basis. This could be for a missing household appliance to help support a child’s recovery, for essential travel so that a family can attend a child’s hospital appointment(s), or for other items to help improve the standard of living and ease poverty.

The team is seeing an increase in families who are struggling to attend hospital appointments. For a child living on the other side of the city, in a family with other siblings and one parent, attending can be very difficult. There can be a presumption parents have a car and childcare in place to allow them to visit hospital. But many don’t, and the time, energy and cost of coming to hospital is too much of a barrier.

In addition, the SW team is seeing a lot of young mothers who have nothing for their newborn baby when they leave hospital. In these cases, ECHC’s funding provides baby baths, nappies etc. The team are therefore very appreciative of our continued funding. The team are seeing more and more families who are struggling to attend hospital appointments. For a child living on the other side of the city, in a family with other siblings and one parent, attending can be very difficult. There can be a presumption parents have a car and childcare in place to allow them to visit hospital. But many don’t, and the time, energy and cost of coming to hospital is too much of a barrier.

In addition, the hospital’s Social Work team are seeing a lot of young mothers who have nothing for their newborn baby when they leave hospital. In these cases, ECHC’s funding provides baby baths, nappies etc. The team are therefore very appreciative of this continued funding.

VOLUNTARY INCOME

Generating the income we require is always a challenge but our team remained steadfastly optimistic. We leaned into every opportunity, strengthened the partnerships we already had, and forged new ones across the city. Thanks to that determination, fundraising at ECHC has continued to grow, and we proudly exceeded our income target for the year. This means we can keep delivering the high-quality support children and families rely on, day in and day out.

15

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

This year marked the final chapter of our two-year official charity partnership with Edinburgh Airport - and what a partnership it was. Our branding was visible throughout the airport, and staff and passengers threw themselves into an extraordinary programme of fundraising. The relationship not only boosted our visibility across Edinburgh, but also generated an incredible £100,000 in donations.

Financial sustainability continues to be a key focus. Our community of committed monthly donors grew from 470 in January to 665 in December, having successfully trialled a modest investment in Face to Face regular giving donor acquisition for the first time. Following this success we will look to expand this trial in 2026, to gain even more committed, direct debit givers.

We also took our first confident steps into the legacy market – piloting an online legacy event, partnering with Jones Whyte Solicitors to offer free wills, and investing in targeted social media activity. These early initiatives have already resulted in a modest but meaningful uplift in supporters expressing interest in leaving a legacy gift. With valuable learnings under our belt, this work will expand significantly in 2026.

Growing our legacy fundraising was a key focus of 2025

Corporate partnerships were another highlight of 2025. We welcomed new relationships with Leonardo, Charles River and the Financial Conduct Authority, while building on long-standing collaborations with Amazon and Artemis and many more. Against a target of £197,100, our corporate income reached a fantastic £263,927 by year end.

Our personal touch matters to supporters, and it builds lasting relationships. In February, we hosted a “Cheers to You” event in the Outpatients Department, inviting donors from the previous year to hear directly from children and families about the impact of their generosity. It was a heartfelt celebration, and guests told us they left feeling deeply appreciated.

Our community fundraising activity grew once again this year. More people than ever ran, walked, skydived, baked, sang, hosted parties and took on personal challenges in support of ECHC. We are endlessly grateful for the creativity, passion and enthusiasm of everyone across Edinburgh, the Lothians and beyond who chose to support us. Their energy inspires us daily.

16

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Our 2025 Edinburgh Marathon runners fundraised more this year than ever before

In March, we partnered with NHS colleagues to join Edinburgh’s Doors Open Days for the first time. By opening the doors of the children’s hospital to those who might otherwise never visit – or might feel anxious about doing so – we wanted to show just how warm, supportive and uplifting the hospital environment can be. We welcomed nearly 100 visitors who explored medical and surgical wards, met the Procedural Anxiety Team, and saw the Children’s Wellbeing Team in action at The Hub. They witnessed how we help calm fears, speed up recovery, offer reassurance and bring fun into every day. Visitors loved the experience, and we will take part again in 2026.

We continue to prioritise efficiency and value for money. Within strong governance frameworks, we are introducing automation and AI tools into our fundraising processes. This frees our brilliant team to focus their time where it matters most: inspiring supporters and nurturing meaningful human connections.

And of course, Christmas remains a pivotal moment for fundraising and brand activity. Our festive campaign featured little Kobi, whose courage touched hearts across the city. His smile lit up billboards, buses, train stations, banners and social media, reinforcing our powerful message: No Child Should Face Hospital Alone.

Baby Kobi lit up billboards across the city as part of our Christmas Appeal

17

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Our sold-out Sparkle & Shine Carol Concert at The Dean Church was another seasonal highlight. With performances from children and young people and moving stories from parents, it was an emotional, uplifting evening. In only its second year, the concert raised more than £15,000 – a huge leap from £6,000 in 2024 – and we’re excited to build on that momentum in 2026.

None of this would be possible without the extraordinary generosity and commitment of our supporters. To each and every one of them, we offer our heartfelt thanks. We hope they continue to feel inspired by the life-changing work that ECHC and our incredible volunteers make possible for children and families every day.

RETAIL

The shop in RHCYP operates a seven day per week service thanks to our wonderful staff and volunteers and continues to be a vital lifeline for children, families and NHS staff.

The shop also serves a vital role of raising money and awareness for ECHC with all profits being transferred from ECHC’s trading company Task Trading to ECHC at the end of the year and used for charitable purposes. Footfall and sales have remained strong in 2025, with the shop benefitting from its prime location in the busy atrium and its reputation amongst staff and visitors for its product range, friendly welcome and long opening hours.

We also run a shop trolley which visits wards and NHS staff areas on weekday afternoons. This gives families, who for whatever reason can’t visit the shop, access to snacks, cold drinks, essential items and gifts.

We would like to say an enormous thank you to our wonderful shop volunteers, and to all our customers who support us.

NHS LOTHIAN

We would like to thank NHS Lothian for many years of rent-free shop and office space in the RHCYP which has continued in the new hospital. We remain incredibly grateful to all in NHS Lothian who support our work but especially to Aris Tyrothoulakis, NHSL Service Director for Women’s and Children’s Services and all the Children’s Services team and Allied Health teams, who provide referrals to our services, make applications to our grants programme and support, assist and promote our work more generally. We are proud of the partnership that we have and grateful to them all.

ACKNOWLEDGEMENTS

ECHC is grateful to every individual, company, family, charitable trust and community group for their support. We’d like to acknowledge grants from the City of Edinburgh Council Connected Communities, Youth Arts Open Fund, Creative Scotland, the Scottish Government and The Health Lottery Foundation.

With special thanks to all those who made The Haven possible: Artemis Charitable Foundation, EG Thomson (Holdings) Ltd, Etesia, The Neilson Family Foundation, Mark and Claire Urguhart, The Leckie Foundation, Walk with Scott Foundation, McInroy and Wood, Pure Malt, Ryvoan Trust, Stewart Investors, The Jasmine Foundation, The Murray Foundation, The Weir Charitable Trust, Walter Scott, two generous anonymous supporters, The ECHC Steering Group – Dr Raymond Dempsey and Dr Louise Potter, Message Matters, the Fraser Centre team.

Thank you to Child Life and Health for accommodating our team days throughout the year.

18

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

FINANCIAL REVIEW

Consolidated income of the group for the year to 31 December 2025 equalled £2,781,033 (£2,705,703 in the year to 31 December 2024) and consolidated expenditure equalled £2,365,795 (£2,235,453 in 2024). The total net income was £415,238 (net income of £470,250 in 2024).

Details are provided in the following paragraphs and further analysis is provided in the notes to the accounts.

Reserves Policy

At any one time, ECHC holds funds which have been restricted by either the charity or supporters for a specific purpose. This is managed in line with our ‘Policy on Management of Restricted Funds’.

Funds for the group as at 31 December 2025 totalled £2,746,855 (£2,331,617 at 31 December 2024) of which £946,837 (£920,865 at 31 December 2024) represents Restricted Funds (funds received which are earmarked by the donor for a specific ward, department or project) and £1,800,018 (£1,410,752 at 31 December 2024) represents Unrestricted Funds.

Out of the unrestricted funds, the Trustees have designated a sum totalling £4,292 which will be spent on specific projects during the next year. This is shown separately in the balance sheet as Designated Funds.

In addition, a sum of £275,000 is allocated to the Operating Fund to cover an orderly winding up of the charity, in a worst case scenario.

Detailed monitoring and response plans have been developed and implemented to ensure that in the event of unforeseen drop in income, actions can be taken to ensure there remains sufficient headroom in the level of unallocated unrestricted reserves to safeguard the financial stability of the charity.

Going Concern

ECHC performed strongly in 2025 with income for the year considerably ahead of budget primarily due to two legacies and a large one-off personal donation. Significantly the unrestricted funds position also reflects the positive year that was had and provides comfortable headroom for the year ahead.

The Board have recently reviewed the annual budget in the context of our 10 year ambitions. This ensures that short to medium term financial decisions are always made in order to secure longer term financial sustainability. The Board have approved an ambitious financial plan that will enable us to achieve our commitment and achieve sustainability, and this will be monitored through a robust regular dashboard reporting mechanism.

Close monitoring of financial performance will be undertaken throughout the year so that timely mitigating actions can be implemented if income falls below budget. An action plan has been developed to ensure that more significant actions can be taken, if required, to ensure that the charity can continue to operate going forward.

The Trustees are satisfied that the accounts should be prepared on a going concern basis taking comfort in the resilience of the charity given:

• The charity’s current cash position and level of reserves.

• Well controlled expenditure.

• The charity can successfully revise its fundraising strategy to focus on prioritising income streams available which provided the highest return on investment.

• Annual decisions are made in the context of a 3-10 year longer view

19

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Risk Management

Senior Management Team continually evaluate and mitigate the risks faced by the Charity on an ongoing basis throughout the year. The charity’s risk register is the framework used to set out the current and ongoing identified risks faced by the charity and the mitigants and controls that have been put in place to reduce the impact of each risk.

The principal risk to the charity is the failure to raise the funds required to meet the costs of the charity. This risk of a reduction of income currently continues to be high due to the continued cost of living crisis. Due to mitigations put in place which include; development of a new fundraising strategy, development of new income streams and digital forms of fundraising, comprehensive actions plans in place for all activities focusing on maximising income and creating efficiencies and regular reporting to ensure shortfalls are mitigated, the charity continues to demonstrate its resilience and ability to react quickly to ensure its financial stability whilst still delivering on our charitable objectives through the Children’s Wellbeing Service and Grants Programme.

The Senior Management Team continue to keep areas of potential risk under constant review and will be reported to the Audit Committee and Board on an annual basis.

FUTURE PLANS

In September 2025, we launched Our Commitment that No Child Should Face Hospital Alone.

Our Commitment is in response to the issues that children, young people and families have told us they face when requiring a hospital visit. Three themes were raised repeatedly – isolation, mental health struggles and poverty.

In response, ECHC has made a commitment to them that over the next ten years:

• We will find and support the children and families who need us the most

• Loneliness in hospital will become a thing of the past

• Families struggling with their mental health in hospital will get the help they need

• No family will have to struggle with the hidden cost of having a child in hospital.

To achieve this, we have identified three priority work streams – child-centred, people and reach – which we will focus on to help us build a resilient team able to support those children and families who need us the most. Alongside, the service developments which we will make, we will build an organisation that has enough money to achieve great things for children into the future; that is trusted; admired for the quality of its work; and attracts the best people, funders and supporters

STRUCTURE, GOVERNANCE AND MANAGEMENT

Edinburgh Children’s Hospital Charity was formed as an unincorporated association on 7 December 1992. On 1 October 2010 the assets and liabilities of the association were transferred into a company limited by guarantee, then called The Sick Kids Friends Foundation. The ‘Memorandum and Articles of Association’ is the governing document for the organisation and sets out the charitable purpose and governance structure. ECHC is recognised by HM Revenue & Customs as a charity and is registered with the Office of the Charity Regulator (OSCR) as a Scottish Charity with Scottish Charity Number SC 020862.

These accounts are the fourteenth accounts of the charity in the form of a company limited by guarantee and cover the twelve months to 31 December 2025.

20

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Trustees

The Directors of the Company (the Trustees) are responsible for the strategy and governance of the Charity and monitoring performance in line with the strategic objectives. The Trustees include members with professional experience in public sector (including health) and private sector (including legal and financial services). The responsibility for delivering the strategy is delegated by the Board to the staff team.

There are currently nine Trustees who are all volunteers. Biographies of the Trustees are given on the ECHC website. They receive no remuneration other than reasonable expenses, such as travel, should they wish to claim it. No expenses were claimed during the year. When being recruited, Trustees undergo a selection process led by a delegated Governance Sub-Committee. All Trustees have a Role Description and Person Specification, sign up to the ECHC Trustee Code of Conduct and complete a Register of Interests annually. A full induction is provided to each new Trustee including the provision of a Trustee Handbook which provides helpful information about the organisation. Informal training is provided throughout the year covering areas including legal, governance and compliance. Board Effectiveness reviews were introduced in 2017. Opportunities are offered to the Trustees for touring RHCYP and shadowing the Children’s Wellbeing Service Team.

The Board also holds a session each year to review the strategic direction of the Charity.

The Trustees on an ongoing basis consider the range of skills and experience on the Board. During the twelve months (and up to the signing of these accounts) there were the following changes to the Board of Trustees:

• Tracey Ashworth-Davies resigned in May 2025.

• Lynda Cowie resigned in May 2025.

• Professor Angela Thomas OBE resigned in May 2025.

• John Brodie MBE resigned in May 2025

• Dr Louise Potter resigned in June 2025.

• Professor Keith Anderson resigned in November 2025.

We would like to record our gratitude to Tracey, Lynda, Angela, John, Louise and Keith for their incredible support of the charity during their terms of office. All of them have played an important role in the development of our services to children and families and we thank them very much.

• Susanne Godfrey was appointed to the Board in June 2025.

• Roland Inglis was appointed as a Trustee in September 2025.

A short biography on each of our current Trustees can be found on our website www.echcharity.org

Decision Making

The Trustees meet regularly to monitor progress, make decisions, and receive reports. A schedule of meetings is agreed annually. In 2025, the Trustees approved a ten-year organisational strategy, known as Our Commitment. In January 2026 the Board approved an associated ten year financial plan and on an annual basis a budget for income and expenditure is approved. Responsibility for delivering the strategy is delegated to the Chief Executive and staff as detailed in the Scheme of Delegation and SubCommittee Terms of Reference.

21

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

There are three sub-committees, which meet as required and make recommendations to the Board. These are:

Audit Committee

The Audit Committee meet up to three times a year and comprises three Trustees and one non-Trustee (currently vacant). The committee receives reports from the CEO and the finance team on financial activity, systems and processes. Each year the organisation undergoes an audit whereby the robustness of ECHC’s financial processes is assessed. The auditors report to the Trustees on any issues or areas requiring improvement.

Grants Committee

The Grants Committee, comprise both Trustees and external members, are responsible for:

• Having oversight of grant applications for amounts less than £5,000 which are granted by the Chief Operating Officer

• Considering and approving grant applications for amounts of £5,000 up to £50,000

• Advising the full Trustee board on grant applications for amounts over £50,000.

Governance Committee

The Governance Committee take delegated responsibility on behalf of the board of trustees for ensuring effective and improving governance.

They are responsible for all matters relating to governance, as well as reviewing and advising the board on the charity’s pay awards.

Management

The charity is led by the Chief Executive. The Chief Executive is supported by a leadership team of Deputy Chief Executive Officer and Chief Operating Officer.

Organisational structure

The staff team is made up of:

• The Chief Executive

• Fundraising and marketing team

• Finance and operations team

• Children’s Wellbeing Services Team

• A Shop Manager and team

• Admin support

The team comprises fourteen full-time staff and nineteen part-time staff on average throughout the year.

22

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Finance and Administration

The organisation has robust financial management procedures. These include processes for committing the organisation to expenditure, ordering from suppliers and cash handling.

All staff play an important role in ensuring that financial management policies and processes are followed at all times.

An income and expenditure budget is developed annually with input from all staff. This is approved by the Trustees and progress against the budget is monitored through monthly management accounts.

ECHC also has robust policies and procedures in relation to information governance (the storing, management and processing of personal data). All supporter information is stored on our Raisers Edge database in line with Data Protection legislation.

Salary review

In March 2025, the Governance Committee approved that we undertook a grading and pay review. In September we appointed an independent pay and reward consultant, Mark Quinn, to undertake a review of grading and pay to ensure we are “future-proofed” in this aspect of how we support our people. We now have an ECHC grading framework with all jobs evaluated in relation to each other, which provides a basis for external market benchmarking. We have developed new pay spines to align to the ECHC grading framework based on external benchmarking, current salary levels and affordability. This was approved by the Governance Committee in January 2026 and will be implemented from 1 April 2026.

Connected Bodies

Task Trading Limited is a wholly owned subsidiary company through which the trading activities for Edinburgh Children’s Hospital Charity are carried out. Task Trading Limited shares its principal address with Edinburgh Children’s Hospital Charity. Gross income for the year to 31 December 2025 amounted to £461,867 (£433,697 in 2024). The net profit to be gifted to Edinburgh Children’s Hospital Charity for the year to 31 December 2025 was £49,832 (£53,862 in 2024). The Sick Kids Friends (Little France) Limited was set up in December 2010 and has not traded.

23

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Relationship between the Charity and Related Parties

• Task Trading Ltd was set up as the trading company of the charity and donates its profits to the charity under the Gift Aid Scheme on an annual basis.

• As at the year end, one Trustee, Rhona Hume (Chair) is a director of Task Trading Ltd. The CEO of ECHC, Roslyn Neely, is also a director of Task Trading. John Brodie resigned as a director of Task Trading in May 2025.

• One Trustee, Rhona Hume (Chair) is a director of The Sick Kids Friends (Little France) Limited, as is the CEO of ECHC, Roslyn Neely.

• One Trustee, Jon McCormack, is employed by NHS Lothian at the RHCYP.

• Two members of the Grants Committee, Paul Leonard and Jon McCormack, are employees of the NHS at the RHCYP. Paul Leonard resigned as a member of the Grants Committee in July 2025.

Auditors

Henderson Loggie LLP were re-appointed by the members at the Annual General Meeting in November 2025. So far as each Trustee is aware, there is no relevant audit information of which the auditor is unaware. Each Trustee has taken the appropriate steps to make themselves aware of such information and to establish that the auditor is aware of it. The Trustees’ report is prepared in accordance with special provisions of the Companies Act 2006 relating to small companies.

Approved by the Trustees and authorised for signature by:

Rhona Hume Chair 26 May 2026

24

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2025

Statement of trustees’ responsibilities in respect of the Accounts

The Trustees who are also the directors of the charitable company for the purposes of company law are responsible for preparing the Report of the Board of Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare an annual report and financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the group and the incoming resources and application of resources including the income and expenditure of the charitable company and the group for that period.

In preparing those financial statements, the Trustees are required to:

• Select suitable accounting policies and then apply them consistently;

• Observe the methods and principles in the Charities SORP (FRS 102);

• Make judgements and estimates that are reasonable and prudent;

• State whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity and the group will continue in operation.

The Trustees are responsible for keeping proper and adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and the charitable company and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions of accounts may differ from legislation in other jurisdictions.

25

Company Registration number: SC385020 Scottish Charity number: SC020862

Edinburgh Children’s Hospital Charity Independent Auditor’s Report

Independent Auditor’s Report to the Trustees and Members of Edinburgh Children’s Hospital Charity

Opinion

We have audited the financial statements of Edinburgh Children’s Hospital Charity (the ‘parent charitable company’) and its subsidiary (the 'group') for the year ended 31 December 2025 which comprise Consolidated and Parent Charitable Company Income and Expenditure Accounts and Statements of Financial Activities, the Consolidated and Parent Charitable Company Statements of Financial Position, the Consolidated Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the group’s and parent charitable company’s affairs as at 31 December 2025 and of the group’s and parent charitable company’s incoming resources and application of resources, including the group’s and parent charitable company’s income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended)

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ (who are also the directors of the charitable company for the purpose of company law) use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

26

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity Independent Auditor’s Report

Independent Auditor’s Report to the Trustees and Members of Edinburgh Children’s Hospital Charity (continued)

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form

of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees' report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the directors’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

• adequate and proper accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

• the parent charitable company’s financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors’ remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit ; or

• the trustees were not entitled to take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report .

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charitable company or to cease operations, or have no realistic alternative but to do so.

27

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity Independent Auditor’s Report

Independent Auditor’s Report to the Trustees and Members of Edinburgh Children’s Hospital Charity (continued)

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

As part of our planning process:

• We enquired of management the systems and controls the group and parent charitable company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. Management informed us that there were no instances of known, suspected or alleged fraud;

• We obtained an understanding of the legal and regulatory frameworks applicable to the group and parent charitable company. We determined that the following were most relevant: Health and safety legislation, employment law, and compliance with the UK Companies Act, Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006;

• We considered the incentives and opportunities that exist in the group and parent charitable company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetrated, and tailored our risk assessment accordingly; and

• Using our knowledge of the group and parent charitable company, together with the discussions held with management at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.

28

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity Independent Auditor’s Report

Independent Auditor’s Report to the Trustees and Members of Edinburgh Children’s Hospital Charity (continued)

Extent to which the audit was considered capable of detecting irregularities, including fraud (continued)

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

• Inquiry of management about any known or suspected instances of non-compliance with laws and regulations and fraud;

• Reviewing minutes of relevant board and other trustee or management meetings;

• Review of correspondence with the regulator, where applicable;

• Challenging assumptions and judgements made by management in their significant accounting estimates; and

• Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness.

• Documenting and verifying all significant related party balances and transactions;

• Testing key income streams, in particular cut-off, for evidence of management bias;

• Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.

Owing to the inherent limitations of an audit, there is unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. The primary responsibility for the prevention and detection of irregularities and fraud rests with the trustees.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at https://www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

29

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity Independent Auditor’s Report

Independent Auditor’s Report to the Trustees and Members of Edinburgh Children’s Hospital Charity (continued)

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Keith Macpherson (Senior Statutory Auditor)

For and on behalf of Henderson Loggie LLP Chartered Accountants Statutory Auditor Henderson Loggie LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006.

Level 5, The Stamp Office 10-14 Waterloo Place Edinburgh EH1 3EG

29 May

……………..………….. 2026

30

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Consolidated Income and Expenditure Account and Statement of Financial Activities for the year ended 31 December 2025

Notes Income: Donations and Legacies 2 Other Income 3 Other Trading Activities 4 Income from Investments 5 Total Income Expenditure: Raising Funds 8 Charitable Activities 9 Total expenditure Net Income / (Expenditure) Transfers between funds 12 Net movement in funds Reconciliation of funds Total funds brought forward at 1 January 2025 Total funds carried forward	Year to 31 December 2025 Year to 31 December 2024 Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds £ £ £ £ £ £ 1,631,665 638,152 2,269,817 1,426,943 772,716 2,199,659 150 - 150 - - - 475,128 - 475,128 469,135 - 469,135 35,938 - 35,938 36,909 - 36,909
	2,142,881 638,152 2,781,033 1,932,987 772,716 2,705,703
	987,337 156,325 1,143,662 845,559 139,050 984,609 235,395 986,738 1,222,133 218,855 1,031,989 1,250,844
	1,222,732 1,143,063 2,365,795 1,064,414 1,171,039 2,235,453
	920,149 (504,911) 415,238 868,573 (398,323) 470,250 (530,883) 530,883 - (535,496) 535,496 -
	389,266 25,972 415,238 333,077 137,173 470,250 1,410,752 920,865 2,331,617 1,077,675 783,692 1,861,367 1,800,018 946,837 2,746,855 1,410,752 920,865 2,331,617

31

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Charity Income and Expenditure Account and Statement of Financial Activities for the year ended 31 December 2025

Notes Income: Donations and Legacies 2 Other Income 3 Other Trading Activities 4 Income from Investments 5 Total Income Expenditure: Raising Funds 8 Charitable Activities 9 Total expenditure Net Income / (Expenditure) Transfers between funds 12 Net movement in funds Reconciliation of funds Total funds brought forward at 1 January 2025 Total funds carried forward	Year to 31 December 2025 Year to 31 December 2024 Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds £ £ £ £ £ £ 1,685,527 638,152 2,323,679 1,486,844 772,716 2,259,560 9,621 - 9,621 7,988 - 7,988 13,261 - 13,261 35,438 - 35,438 35,938 - 35,938 36,909 - 36,909
	1,744,347 638,152 2,382,499 1,567,179 772,716 2,339,895
	584,773 156,325 741,098 473,711 139,050 612,761 235,395 986,738 1,222,133 218,855 1,031,989 1,250,844
	820,168 1,143,063 1,963,231 692,566 1,171,039 1,863,605
	924,179 (504,911) 419,268 874,613 (398,323) 476,290 (530,883) 530,883 - (535,496) 535,496 -
	393,296 25,972 419,268 339,117 137,173 476,290 1,356,864 920,865 2,277,729 1,017,747 783,592 1,801,439 1,750,160 946,837 2,696,997 1,356,864 920,865 2,277,729

32

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Balance Sheet at 31 December 2025

Notes FIXED ASSETS 13 CURRENT ASSETS Stock Debtors 14 Cash at bank and in hand CURRENT ASSETS Other grants and creditors 15 CREDITORS: amounts falling due within one year NET CURRENT ASSETS NET ASSETS Net assets comprising: Restricted funds 11,12 Unrestricted funds 12 Operating fund 10,12 Designated funds 10,12 Total unrestricted funds	Group Charity 31 December 2025 31 December 2024 31 December 2025 31 December 2024 £ £ £ £ - 2,967 - 2,967 12,667 12,159 1,830 2,250 418,132 570,953 512,400 607,978 2,404,508 1,839,551 2,244,678 1,735,760
	2,835,307 2,422,663 2,758,908 2,345,988
	(88,452) (94,013) (61,911) (71,226)
	(88,452) (94,013) (61,911) (71,226)
	2,746,855 2,328,650 2,696,997 2,274,762
	2,746,855 2,331,617 2,696,997 2,277,729
	946,837 920,865 946,837 920,865
	1,520,726 1,133,492 1,470,868 1,079,603 275,000 275,000 275,000 275,000 4,292 2,260 4,292 2,260
	1,800,018 1,410,752 1,750,160 1,356,864 2,746,855 2,331,617 2,696,997 2,277,729

These accounts have been prepared in accordance with Charities SORP and FRS 102.

These accounts were approved and authorised for issue by the Trustees on 26 May 2026 and signed on their behalf by:

Rhona Hume Chair

33

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Consolidated Statement of Cash Flows

Cash flows from operating activities Net cash used in operating activities Cash flows from investing activities Dividends, interest and rents from investments Fixed Asset Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the year Total cash and cash equivalents at the end of the year Notes to the statement of cash flows Note a - Reconciliation of net income to net cash flow from operating activities Net income for the year Adjustments for: Depreciation Dividends, interest and rents from investments (Increase)/Decrease in stock Decrease/(Increase) in debtors Decrease in creditors Net Cash used in Operating Activities Note b - Movement in Net Funds Cash at bank Net funds	Year to 31 December 2025 Year to 31 December 2024 £ £ 529,019 81,546 35,938 36,909 - - 35,938 36,909 564,957 118,455 1,839,551 1,721,096 2,404,508 1,839,551 Year to 31 December 2025 Year to 31 December 2024 £ £ 415,238 470,250 2,967 7,182 (35,938) (36,909) (508) 2,703 152,821 (324,792) (5,561) (36,888) 529,019 81,546 At start of year Cash Flow Non-cash changes At end of year £ £ £ £ 1,839,551 564,957 - 2,404,508 1,839,551 564,957 - 2,404,508	Year to 31 December 2025 Year to 31 December 2024 £ £ 529,019 81,546 35,938 36,909 - - 35,938 36,909 564,957 118,455 1,839,551 1,721,096 2,404,508 1,839,551 Year to 31 December 2025 Year to 31 December 2024 £ £ 415,238 470,250 2,967 7,182 (35,938) (36,909) (508) 2,703 152,821 (324,792) (5,561) (36,888) 529,019 81,546 At start of year Cash Flow Non-cash changes At end of year £ £ £ £ 1,839,551 564,957 - 2,404,508 1,839,551 564,957 - 2,404,508	Year to 31 December 2024 £ 81,546 36,909 -	Year to 31 December 2024 £ 81,546 36,909 -
				36,909
				118,455 1,721,096 1,839,551 Year to 31 December 2024 £ 470,250 7,182 (36,909) 2,703 (324,792) (36,888)
				81,546
				At end of year £ 2,404,508 2,404,508
	1,839,551	564,957 -

34

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historic cost convention. The charity is a public benefit entity and a company limited by guarantee, incorporated in Scotland with the registered office as noted on page 54. The financial statements are compliant with the charity’s Articles, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Statement of Recommended Practice FRS102 (SORP FRS102) “Accounting and Reporting by Charities” and in accordance with Financial Reporting Standard 102 (FRS102). The charity has availed itself of S396 of the Companies Act 2006, as permitted in paragraph 4(1) of Schedule 1 of SI 2008 No 409, and adapted the Companies Act formats to reflect the special nature of the charity’s activity’s. The principal accounting policies adopted in the preparation of the financial statements are set out below. The financial statements are prepared in pounds sterling which is the functional currency of the charity. Monetary amounts are rounded to the nearest pound.

New or revised Financial Reporting Standards

Amendments to FRS 102 introduced by the Period Review 2024

The amendments to FRS 102 along with the revised Charities SORP 2026 are applicable for accounting periods commencing on or after 1 January 2026, with earlier adoption permitted. The trustees have opted not to adopt these amendments early, as such, the amendments will be implemented for the accounting year ending 31 December 2026.

The most significant amendments are the replacement of Section 23, now renamed ‘Revenue from Contracts with Customers’, and Section 20 ‘Leases’. The other less significant changes are not currently expected to have a material impact. The new revenue and leasing requirements seek to provide greater consistency and alignment with International Financial Reporting Standards, namely IFRS 15 and IFRS 16.

The group is currently planning for the implementation of these changes.

Under the new lease accounting requirements these changes will be applied using the modified retrospective approach which avoids the restatement of comparative figures. The implementation of the changes would see leased assets recognised as Right-of-Use assets on-balance sheet, with a lease liability recognised based on the discounted value of any future commitments, plus payments related to optional extension periods if considered reasonably certain. Exemptions to this approach will be considered for certain short-term leases or low-value assets.

Under the new revenue accounting requirements, management expects these changes to be applied using the modified retrospective approach which avoids the restatement of comparative figures. Management are reviewing the current and expected future revenue transactions to determine the necessary performance obligations, transaction prices, and overall recognition and presentation to ensure compliance with the changes.

As at the date of signing the financial statements, and given the changes relate to future periods, it has been deemed impractical to determine the amounts involved.

35

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

1. ACCOUNTING POLICIES (continued)

Going Concern

These accounts have been prepared on a going concern basis. The Trustees have carefully considered the next 12 months and believe that it is appropriate to prepare accounts on a going concern basis due to the following:

• The charity’s current cash position and level of reserves.

• Well controlled expenditure.

• The charity can successfully revise its fundraising strategy to focus on prioritising income streams available which provided the highest return on investment.

• Annual decisions are made in the context of a 3-10 year longer view

Further information is given on page 19. The trustees have not identified any material uncertainties with regards to the ability of the charity to continue in operation.

Group financial statements

These financial statements consolidate the results of the charity and its wholly owned subsidiary Task Trading Limited on a line by line basis incorporating income and expenditure under activities and expenditure on raising funds respectively.

Critical accounting judgements and estimation uncertainty

In preparing the financial statements, the Trustees are required to make judgements, estimates and assumptions, which may affect reported income, expenses, assets and liabilities. The estimates and associated assumptions are based on historical experience and other factors considered relevant. Actual results may differ from such estimates. No significant judgements were made in preparing these financial statements.

Recognition of income

Donations and legacies income, which also includes gifts and grants, including government grants, that provide core funding or are of a general nature, is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Income tax reclaims are recognised when claimed.

Gifts in kind

Where gifts in kind are donated for the purposes of auction or other sale the proceeds from the auction are included in the donations and legacies figures in the Statement of Financial Activities. Where goods or services are donated directly to Edinburgh Children’s Hospital Charity these are included in the Statement of Financial Activities if the value is known with any certainty or in fixed assets, where appropriate. If there is uncertainty over the quantification of donations these are noted in the financial statements, if significant. Where goods are held for distribution to beneficiaries they are held in stock at fair value. The general volunteer time of the volunteers is not recognised.

36

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

1. ACCOUNTING POLICIES (continued)

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Expenditure on Raising Funds - The expenditure on raising funds consists of direct expenditure, trading activity costs, investment management costs and an apportionment of overhead and support costs as shown in note 7.

Charitable activities - Expenditure on charitable activities includes grants made, direct expenditure on charitable activities, and an apportionment of overhead and support costs as shown in note 7.

Grants payable are recognised in full in the period in which the obligation is made.

Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds which have been granted by the Trustees for particular purposes from which the expenditure has not been incurred. Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Transfers between restricted funds are made where special purpose activities are continuing but the delivery has changed due to the closure of, for example, a ward. Such transfers are separately disclosed in note 11. Where other transfers are required the reasons are noted in the appropriate funds note.

Pensions

The charity operates a defined contribution pension scheme. The amount charged to the income and expenditure account represents the contribution payable to the scheme in respect of the accounting period.

Redundancy costs

Redundancy costs are charged in the year in which the commitment has been made to the employee.

Fixed Assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment - over 4 years (straight line)

Assets costing less than £5,000 are not capitalised.

Stocks

Stocks are stated at the lower of cost incurred in bringing each product to its present location and condition or net realisable value.

37

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

1. ACCOUNTING POLICIES (continued)

Debtors

Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of twelve months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due

Financial Instruments

The group only has basic financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

VAT policy

Edinburgh Children’s Hospital Charity is not registered for VAT and accordingly expenditure includes VAT where appropriate. However, Task Trading Limited is registered for VAT and accordingly its income and expenditure are stated net of VAT, other than irrecoverable VAT.

Tax

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes and is therefore exempt from corporation tax in respect of its charitable activities. The subsidiary company has no such exemption but mitigates any corporation tax due through payment of gift aid to the parent charity .

38

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

2. DONATIONS AND LEGACIES

Group Corporate Individuals Community Events Sports challenges Trusts and Foundations Major Donors	Year to 31 December 2025 Year to 31 December 2024 Unrestricted Restricted Total Total £ £ £ £ 282,584 92,570 375,154 308,460 530,028 7,541 537,569 571,091 309,398 18,267 327,665 214,040 28,150 37,577 65,727 148,384 202,890 31,548 234,438 232,588 17,260 221,581 238,841 443,520 261,355 229,068 490,423 281,576 1,631,665 638,152 2,269,817 2,199,659

Charity Corporate Individuals Community Events Sports challenges Trusts and Foundations Major Donors Transfer of profits from Trading subsidiary	Year to 31 December 2025 Year to 31 December 2024 Unrestricted Restricted Total Total £ £ £ £ 282,584 92,570 375,154 308,460 530,028 7,541 537,569 571,091 309,398 18,267 327,665 214,040 28,150 37,577 65,727 148,384 202,890 31,548 234,438 232,588 17,260 221,581 238,841 443,520 261,355 229,068 490,423 281,576 53,862 - 53,862 59,901 1,685,527 638,152 2,323,679 2,259,560

39

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

3. OTHER INCOME

During 2025, the charity charged management fees to Task Trading of £9,471 (2024: management charge of £7,988) and had additional other income of £150 (2024: other income of £nil).

4. OTHER GROUP TRADING ACTIVITIES

OTHER GROUP TRADING ACTIVITIES
Shop turnover Donation in lieu of room rental Crowdfunder Lottery Charitable Trading Activities	Year to 31 December 2025 Year to 31 December 2024 £ £ 461,867 433,697 - 1,500 1,010 23,589 12,251 10,349
	13,261 35,438 475,128 469,135

Incoming resources from trading activities are stated net of value added tax and represent the value of sales made in the course of Task Trading Limited’s activity.

5. INCOME FROM GROUP AND CHARITY INVESTMENTS

5. INCOME FROM GROUP AND CHARITY INVESTMENTS
Interest from charity cash deposits 6. STAFF COSTS Group Salaries Social security costs Pension costs Charity Salaries Social security costs Pension costs	Year to 31 December 2025 Year to 31 December2024 £ £ 35,938 36,909 Year to 31 December 2025 Year to 31 December 2024 £ £ 972,602 1,062,588 104,417 103,316 96,551 46,259 1,173,570 1,212,163
	Year to 31 December 2025 Year to 31 December 2024 £ £ 909,107 1,002,969 98,585 99,686 94,646 44,569 1,102,338 1,147,224

The Group team comprises fourteen full-time staff and nineteen part time (eighteen and twenty-one in 2024). The charity team comprises thirteen full-time staff and sixteen part time (seventeen and eighteen in 2024).

40

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

6. STAFF COSTS (continued)

A defined contribution pension scheme for all staff was introduced on 1 October 2011. At 31 December 2025 £Nil was due to be paid by the Group team (2024: £1,245) and £Nil by the Charity team (2024: £1,245). No Trustees received any remuneration during the year (nil in 2024). No trustees received any reimbursement of expenses during the year (nil in 2023). Trustee indemnity insurance was provided during the period at a cost of £765 (£796 in 2024).

In line with the Statement of Recommended Practice for Charities, the allocation of staff costs between fundraising, charitable activities and governance is shown in Note 7.

The total remuneration for key management during the year was £378,309 including employers’ national insurance of £38,658 (2024: £374,065 including employers’ national insurance of £37,531). During the year one employee received annual emolument between £60,000 and £70,000 (one in 2024), one employee received annual emolument between £70,000 and £80,000 (none in 2024) and one employee received annual emolument between £80,000 and £90,000 (one in 2024).

7. ALLOCATION OF COSTS

Group Basis Staff costs (see note 6) 1 Special events 2 Promotional 2 Other direct fundraising costs 2 Travel 3 Postage and communications 3 Computer expenses and maintenance 2 Office expenses and other items 4 Premises costs 3 Other professional fees 3 Governance Costs 5 TOTAL	Expenditure on Raising Funds Fundraising trading Charitable activities Year to 31 December 2025 Total £ £ £ £ 337,190 71,231 400,828 809,249 39,388 - - 39,388 131,735 - - 131,735 119,535 - - 119,535 1,172 - 2,052 3,224 3,894 - 6,815 10,709 10,196 - 17,843 28,039 10,065 15,119 17,614 42,798 1,267 - 2,217 3,484 5,165 - 9,039 14,204 65,933 1,000 91,758 158,691
	725,540 87,350 548,166 1,361,056

Allocation

Restricted funds	140,767	-	384,674	525,441
Unrestricted funds	584,773	87,350	163,492	835,615
	725,540	87,350	548,166	1,361,056

Costs are allocated as follows:

• 1 Time allocation

• 2 Direct attribution

• 3 Allocation based on staff costs

• 4 Direct attribution to activities for generating funds and the remainder allocated on staff costs

• 5 Governance cost split and allocation is shown on page 42, allocated from unrestricted funds only

Included within expenditure is £680 of non-audit fees paid to the auditor (2024: £1,496)

41

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

7. ALLOCATION OF COSTS (continued)

Fundraising trading governance cost of £1,000 is accountancy fees (2024: £1000 accountancy fees. A split of all other governance costs is shown below.

Charity Basis Staff costs (see note 6) 1 Special events 2 Promotional 2 Other direct fundraising costs 2 Travel 3 Postage and communications 3 Computer expenses and maintenance 2 Office expenses and other items 4 Premises costs 3 Other professional fees 3 Governance Costs 5 Total Allocation Restricted funds Unrestricted funds Governance Costs Breakdown Basis Staff costs (see note 6) 3 Travel 3 Postage and communications 3 Computer Expenses 3 Office expenses and other items 3 Premises costs 3 Audit fee 2 Other professional fees 3 Total charity Accountancy fee – trading subsidiary Total group		Expenditure on Raising Funds Fundraising trading Charitable activities Year to 31 December 2025 Total £ £ £ £ 337,190 - 400,828 738,018 39,388 - - 39,388 131,735 - - 131,735 119,535 - - 119,535 1,172 - 2,052 3,224 3,894 - 6,815 10,709 10,196 - 17,843 28,039 10,065 - 17,614 27,679 1,267 - 2,217 3,484 5,165 - 9,039 14,204 65,933 - 91,758 157,691 725,540 - 548,166 1,273,706 140,767 - 384,674 525,441 584,773 - 163,492 748,265 725,540 - 548,166 1,273,706 48,102 - 84,179 132,281 160 - 280 440 531 - 929 1,460 1,390 - 2,433 3,823 1,373 - 2,402 3,775 173 - 302 475 13,500 - - 13,500 704 - 1,233 1,937
		65,933 - 91,758 157,691
		- 1,000 - 1,000 65,933 1,000 91,758 158,691

42

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

7. ALLOCATION OF COSTS (continued)

Group Basis Staff costs (see note 6) 1 Special events 2 Promotional 2 Other direct fundraising costs 2 Travel 3 Postage and communications 3 Computer expenses and maintenance 2 Office expenses and other items 4 Premises costs 3 Other professional fees 3 Governance Costs 5 Total Allocation Restricted funds Unrestricted funds	Expenditure on Raising Funds Fundraising trading Charitable activities Year to 31 December 2024 Total £ £ £ £ 325,657 64,939 685,167 1,075,762 61,203 - - 61,203 37,504 - - 37,504 94,779 - - 94,779 1,000 - 2,104 3,103 3,209 - 6,752 9,962 7,929 - 16,682 24,611 8,314 11,871 17,493 37,679 6,754 - 14,210 20,963 5,460 - 11,487 16,947 60,952 1,000 101,730 163,682
	612,761 77,810 855,625 1,546,196
	139,050 - 677,053 816,103 473,711 77,810 178,572 730,093 612,761 77,810 855,625 1,546,196

43

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

7. ALLOCATION OF COSTS (continued)

Charity Basis Staff costs (see note 6) 1 Special events 2 Promotional 2 Other direct fundraising costs 2 Travel 3 Postage and communications 3 Computer expenses and maintenance 2 Office expenses and other items 4 Premises costs 3 Other professional fees 3 Governance Costs 5 Total Allocation Restricted funds Unrestricted funds Governance Costs Breakdown Basis Staff costs (see note 6) 3 Travel 3 Postage and communications 3 Computer Expenses 3 Office expenses and other items Premises costs 3 Audit fee 2 Other professional fees 3 Total charity Accountancy Fee – trading subsidiary 2 Total group		Expenditure on Raising Funds Fundraising trading Charitable activities Year to 31 December 2024 Total £ £ £ £ 325,657 - 685,167 1,010,824 61,203 - - 61,203 37,504 - - 37,504 94,779 - - 94,779 1,000 - 2,104 3,104 3,209 - 6,752 9,961 7,929 - 16,682 24,611 8,314 - 17,493 25,807 6,754 - 14,210 20,964 5,460 - 11,487 16,947 60,952 - 101,730 162,682
		612,761 - 855,625 1,468,386
		139,050 - 677,053 816,103 473,711 - 178,572 652,283 612,761 - 855,625 1,468,386
		43,944 - 92,456 136,400 135 - 284 419 433 - 911 1,344 1,070 - 2,251 3,321 1,122 - 2,361 3,482 911 - 1,917 2,829 12,600 - - 12,600 737 - 1,550 2,287
		60,952 - 101,730 162,682
		- 1,000 - 1,000 60,952 1,000 101,730 163,682

44

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

8. EXPENDITURE ON RAISING FUNDS

Group Expenditure on Raising Funds (note 7) Direct Expenditure on Raising Funds Fundraising trading: Costs of goods sold Costs allocated to fundraising trading (note 7) Total expenditure on Raising Funds Charity Expenditure on Raising Funds (note 7) Direct Expenditure on Raising Funds Total expenditure on Raising Funds		Year to 31 December 2025 Year to 31 December 2024 Unrestricted Restricted Total Total £ £ £ £ 584,773 140,767 725,540 612,761 - 15,558 15,558 -
		584,773 156,325 741,098 315,214 - 315,214 294,038 87,350 - 87,350 77,810
		402,564 - 402,564 371,848 987,337 156,325 1,143,662 984,609
		Year to 31 December 2025 Year to 31 December 2024 Unrestricted Restricted Total Total £ £ £ £ 584,773 140,767 725,540 612,761 - 15,558 15,558 -
		584,773 156,325 741,098 612,761

To the extent that the costs attributable to generating donations and legacies are not directly attributable between unrestricted and restricted funds, they are allocated in direct proportion to donations and legacies received. The costs attributed to fundraising trading all relate to unrestricted funds.

Notes 6 and 7 provide a breakdown of costs associated with raising funds.

45

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

9. EXPENDITURE ON CHARITABLE ACTIVITIES

----- Start of picture text -----
|||||| |---|---|---|---|---| |Group and Charity|Year to 31|Year to 31| |Dec 2025|Dec 2024| |(restated)| |Unrestricted|Restricted|Total|Total| |Grants and donations:|£|£|£|£| |Complementary Therapy Room Enhancement|-|-|-| |10,908| |Crichton Enhancements| |-|-| |33,060|33,060| |Crohn’s Research| |-| |133,524|133,524|118,951| |Epilepsy Laser|-| |14,282|14,282|14,282| |Digital Champion|-|-|-| |2,295| |Infantile Spasms|-|-| |13,000|13,000| |Memory Box Supplies|-| |13,590|13,590|13,654| |Play Department|-| |10,688|10,688|6,223| |Social Work Department|-| |12,000|12,000|12,000| |Virtual Reality Goggles|-|-|-| |10,565| |Welcome Presents and Rewards| |-|-|-| |5,000| |Other grants and donations (under £5,000)| |68,829|13,052|81,881|43,899| |Total grants and donations| |68,829|243,196|312,025|237,777| |Direct charitable activity| |Childrens Wellbeing Service (Arts Programme)| |364|105,698|106,062|78,270| |Depreciation – 25%|-| |2,967|2,967|25,761| |The Haven| |-| |33,721|33,721|52,241| |Other Grants Expenditure|-| |2,710|2,710|1,170| |Total direct charitable activity| |3,074|142,386|145,460|157,442| |Costs attributable to charitable activities (note 7)| |163,492|384,674|548,166|576,021| |including governance costs| |Direct charitable activities- staff costs| |-|216,482|216,482|279,604| |Total attributable to charitable activities|163,492|601,156|764,648|855,625| |Total cost of charitable activities|235,395|986,738|1,222,133|1,250,844|

----- End of picture text -----

All of the grants and donations payable were to support patients, families, projects or staff at the RHSC, RHCYP and other healthcare centres.

The costs attributable to charitable activities are attributed between unrestricted and restricted funds in direct proportion to charitable expenditure.

*Comparative figures have been reanalysed to reflect the revised presentation of charitable activity expenditure. This reclassification has no impact on total expenditure or net movement in funds.

46

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

10. GROUP AND CHARITY DESIGNATED FUNDS

In line with the Statement of Recommended Practice for Charities, £4,292 (£2,260 in 2024) has been designated for various charitable projects and £275,000 (£275,000 in 2024), sufficient to cover an orderly winding up of the charity, has been designated in the Operating Fund as detailed in the ‘Financial Review’ on page 19.

A net transfer has been made from unrestricted funds of £19,656. This is the net effect of provisions made in the current financial period for grants approved in the period reduced by designations having been made in a previous financial year which are no longer required. This happens when specific funds are subsequently raised for the project or where the final cost is less than the designated amount.

Designated Funds Waymap wayfinding app Other approved grants (under 5,000) Designated Funds Operating Fund	Funds Balance at 1 January 2025 (Payments) made during the period Transfer from/(to) Unrestricted Funds Funds Balance at 31 December 2025 £ £ £ £ - (12,000) 12,000 - 2,260 (5,624) 7,656 4,292
	2,260 (17,624) 19,656 4,292
	275,000 - - 275,000

Further information on grants paid and accrued during the period is given in the Trustees’ Report. The designated funds balance represents our commitments out of unrestricted funds for the next year.

Designated Funds Digital Champion Other approved grants (under 5,000) Designated Funds Operating Fund	Funds Balance at 1 January 2024 (Payments) made during the period Transfer from/(to) Unrestricted Funds Funds Balance at 31 December 2024 £ £ £ £ 2,295 (2,295) - - 4,625 (473) (1,892) 2,260
	6,920 (2,768) (1,892) 2,260
	275,000 - - 275,000

47

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

11. RESTRICTED FUNDS

Restricted funds are funds received which are earmarked by the donor for a specific ward, department or project. Funds carried forward which were under £10,000 and had income or expenditure of less than £10,000, are included in the other funds under £10,000 funds balance at 1[st] January 2025.

	Funds	Transfers	Transfer	Income	Payments	Funds
	Balance at	between	from (to)	during the	and Grants	Balance at
	1 January 2025	Funds	Unrestricte dFunds	period	during the period	31 December 2025
	£	£	£	£	£	£
Additional ATD Enhancements	25,000	-	-	-	-	25,000
Arts Programme	-	-	-	13,000	(12,922)	78
CAMHS	3,588	-	-	12,200	(1,354)	14,434
Childhood Cancer Research	100,000	-	-	-	-	100,000
Children’s Wellbeing Services	21,435	2	8,142	26,667	(56,246)	-
Connected Communities	-	-	-	100,000	(79,424)	20,576
Craig Gowans Memorial Trust	32,322	-	-	1,235	(2,362)	31,195
Crichton Enhancements	74,797	-	-	-	(33,060)	41,737
Intensive Care & High Dependency	10,896	-	-	6,966	(1,035)	16,827
Crohn’s Disease Research	149,599	-	-	50,077	(133,524)	66,152
Epilepsy Appeal	35,785	-	-	500	-	36,285
Haven at the Hospital (Family
Support)	-	68,609	-	92,209	(17,437)	143,281
Health Lottery	-	(2)	-	15,000	(14,998)	-
Infantile Spasms	-	-	-	14,176	(14,176)	-
LITT Service Costs	5,769	-	-	18,000	(14,282)	9,487
Memory Boxes	18,020	789	-	15,313	(13,590)	20,532
Orthopaedic / Spinal	43,313	-	-	-	(475)	42,838
Play Department	7,602	153	-	2,933	(10,688)	-
Social Work	16,100	-	-	3,000	(12,000)	7,100
Sunndach Residential Home	11,351	-	-	1,637	(3,721)	9,267
Supporting Children with Cancer	-	-	-	187,619	-	187,619
Lochranza	26,650	(182)	300	6,215	(462)	32,521
Borthwick	10,899	-	-	-	(3,334)	7,565
Wellbeing – The Haven	181,774	(68,609)	-	25,550	(138,715)	-
Youth Work	19,981	-	-	-	(13,493)	6,488
Other funds (under £10,000)	125,984	(760)	(3,000)	45,855	(40,324)	127,755
Subtotal	920,865	-	5,442	638,152	(617,622)	946,837
Raising funds apportioned*	-	-	140,767	-	(140,767)	-
Charitable activities apportioned*	-	-	384,674	-	(384,674)	-
Total Restricted Funds	920,865	-	530,883	638,152	(1,143,063)	946,837

*These are the costs apportioned to restricted funds per note 7. They are deemed to have been applied to restricted funds in the statement of financial activities but are not charged against each separate restricted fund.

48

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

11. RESTRICTED FUNDS (continued)

Additional ATD Enhancements Childhood Cancer Research Children’s Wellbeing Services Craig Gowans Memorial Trust Crichton Enhancements Intensive Care & High Dependency Crohn’s Disease Research Epilepsy Appeal IBD Pharmacist Jess Mackie Fund Memory Boxes New Hospital Enhancements Orthopaedic / Spinal Remote Monitoring Kit Space Academy Lochranza Borthwick Wellbeing and Resilience Pilot Wellbeing – The Haven St John’s Maternity Complementary Therapy Room Other funds (under £10,000) Subtotal Raising funds apportioned Charitable activities apportioned Total Restricted Funds	Funds Balance at 1 January 2024 Transfers between Funds Transfer from (to) Unrestricted Funds Income during the period Payments and Grants during the period Funds Balance at 31 December 2024 £ £ £ £ £ £ 25,000 - - - - 25,000 100,000 - - - - 100,000 7,502 - - 157,883 (143,951) 21,435 31,572 - - 750 - 32,322 10,797 - - 64,000 - 74,797 16,410 (875) - 3,094 (7,733) 10,896 204,586 - - 62,248 (117,235) 149,599 37,573 - - 1,475 (3,263) 35,785 26,000 - - (26,000) - - 680 - - 19,371 (14,282) 5,769 17,767 - - 15,000 (14,747) 18,020 15,928 - - - (6,097) 9,831 41,047 (100) - 2,366 - 43,313 1,240 - - - (1,240) - 15,577 - - - (11,353) 4,223 5,677 5,000 - 3,882 (3,208) 11,351 24,655 (875) - 6,198 (3,328) 26,650 14,574 (975) - 0 (2,700) 10,899 51,294 - - 382,327 (251,848) 181,774 10,000 - - - (10,000) - - - - 22,000 (2,019) 19,981 125,812 (2,175) (1,002) 58,121 (41,536) 139,220
	783,692 - (1,002) 772,716 (634,540) 920,865
	- - 139,049 - (139,049) - - - 397,449 - (397,449) -
	783,692 - 535,496 772,716 (1,171,038) 920,865

49

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

12. FUNDS SUMMARY

The movements during the year allocated to the different funds are summarised as follows:

Group Funds per Balance Sheet at 31 December 2024 Net Income from the Statement of Financial Activities Grants paid from Designated Funds Transfers to Designated Funds Operating Fund movement Transfer to Restricted funds Funds per Balance Sheet at 31 December 2025 Charity Funds per Balance Sheet at 31 December 2024 Net Income from the Statement of Financial Activities Grants paid from Designated Funds Transfers to Designated Funds Operating Fund movement Transfer to Restricted funds Funds per Balance Sheet at 31 December 2025

Restricted Unrestricted Operating Designated Total Funds Funds Fund Fund Funds £ £ £ £ £ 920,865 1,133,492 275,000 2,260 2,331,617 (504,911) 920,149 - - 415,238 - 17,624 - (17,624) - - (19,656) - 19,656 - - - - - - 530,883 (530,883) - - - 946,837 1,520,726 275,000 4,292 2,746,855

Restricted Unrestricted Operating Designated Total Funds Funds Fund Fund Funds £ £ £ £ £ 920,865 1,079,604 275,000 2,260 2,277,729 (504,911) 924,179 - - 419,268 - 17,624 - (17,624) - - (19,656) - 19,656 - - - - - - 530,883 (530,883) - - - 946,837 1,470,868 275,000 4,292 2,696,997

50

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

12. FUNDS SUMMARY (continued) Analysis of Net Assets

Group Fixed assets Net Current assets Net Assets at 31 December 2025 Fixed assets Net Current assets Net Assets at 31 December 2024	Restricted Unrestricted Operating Designated Total Funds Funds Fund Fund Funds £ £ £ £ £ - - - - - 946,837 1,520,726 275,000 4,292 2,746,855 946,837 1,520,726 275,000 4,292 2,746,855
	Restricted Unrestricted Operating Designated Total Funds Funds Fund Fund Funds £ £ £ £ £ - 2,967 - - 2,967 920,865 1,130,525 275,000 2,260 2,328,650 920,865 1,133,492 275,000 2,260 2,331,617

Charity	Restricted	Unrestricted	Operating	Designated	Total
	Funds	Funds	Fund	Fund	Funds
	£	£	£	£	£
Fixed assets	-	-	-	-	-
Net Current assets	946,837	1,470,868	275,000	4,292	2,696,997
Net Assets at 31 December 2025	946,837	1,470,868	275,000	4,292	2,696,997
	Restricted	Unrestricted	Operating	Designated	Total
	Funds	Funds	Fund	Fund	Funds
	£	£	£	£	£
Fixed assets	-	2,967	-	-	2,967
Net Current assets	920,865	1,076,636	275,000	2,260	2,274,761
Net Assets at 31 December 2024	920,865	1,079,603	275,000	2,260	2,277,729

13. FIXED ASSETS

Cost As at 1 January 2025 Additions As at 31 December 2025 Depreciation As at 1 January 2025 Charge for year As at 31 December 2025 Net Book Value As at 31 December 2025 As at 31 December 2024	Group Charity Plant & Equipment Total Plant & Equipment Total £ £ £ £ 28,728 28,728 28,728 28,728 - - - -
	28,728 28,728 28,728 28,728
	25,761 25,761 25,761 25,761 2,967 2,967 2,967 2,967
	28,728 28,728 28,728 28,728
	- - - - 2,967 2,967 2,967 2,967

51

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

14. DEBTORS

Trade Debtors Interest receivable Accrued legacies Prepayments and other accrued income Due from Task Trading Limited: - Balance of Task Trading A/c at 31 December	Group Charity 31 December 2025 31 December 2024 31 December 2025 31 December 2024 £ £ £ £ - - - - 236 167 236 167 346,347 420,627 346,347 420,627 71,549 150,159 71,282 149,942
	418,132 570,953 417,865 570,736 - - 94,535 37,242 418,132 570,953 512,400 607,978

15. CREDITORS: amounts falling due within one year

Trade creditors Other grants due Other creditors PAYE/NIC VAT due to HMRC	Group Charity 31 December 2025 31 December 2024 31 December 2025 31 December 2024 £ £ £ £ 29,576 26,915 12,540 10,935 3,031 10,702 3,031 10,702 25,872 28,723 23,999 28,857 23,469 21,590 22,341 20,732 6,504 6,083 - - 88,452 94,013 61,911 71,226

16. COMMITMENTS UNDER OPERATING LEASES

At 31 December 2025 the charity had annual commitments under non-cancellable operating leases as set out below:

Operating leases which expire Within 1 year Within 2 to 5 years Over 5 years	Group and Charity Group and Charity 31 December 2025 31 December 2024 31 December 2025 31 December 2024 Buildings Buildings Office Equipment Office Equipment £ £ £ £ - 12,000 1,748 1,748 - - 2,566 4,314 - - - - - 12,000 4,314 6,062

The total lease payments recognised as an expense in 2025 was £12,248 (2024: £13,452).

52

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity

Notes to the financial statements for the year ended 31 December 2025

17. CONTINGENT ASSETS AND POST BALANCE SHEET EVENTS

The charity has been notified of two legacies prior to the year end which have not been recognised as income. Confirmation has not been granted, and draft estate accounts are not available which would allow the legacies to be measured with reasonable accuracy. As such, these amounts have been treated as contingent assets.

18. RELATED PARTY TRANSACTIONS

Certain expenses of Task Trading are paid by Edinburgh Children’s Hospital Charity and were reimbursed during the period. The amounts due from Task Trading at 31 December 2025 represented £94,535 (£37,242 in 2024) in respect of net income by Edinburgh Children’s Hospital Charity on behalf of Task Trading.

• One Trustee, Rhona Hume (Chair) is a director of The Sick Kids Friends (Little France) Limited, as is the CEO of ECHC, Roslyn Neely.

• One Trustee, Jon McCormack, is employed by NHS Lothian.

• Two members of the Grants Committee, Paul Leonard and Jon McCormack, are employees of the NHS at the RHCYP. Paul Leonard resigned as a member of the Grants Committee in July 2025.

19. SUBSIDIARY COMPANIES

The following companies, incorporated in Scotland, are 100% subsidiaries of Edinburgh Children’s Hospital Charity:

Name	Net Assets	Turnover	Expenditure	Profit / (Loss)	Nature of business
The Sick Kids Friends (Little
France) Ltd (SC390634)	£1	£-	£-	£-	Dormant
Task Trading Ltd (SC123976)	£49,859	£461,867	£412,035	£49,832	Retail Trading

20. ULTIMATE CONTROLLING ENTITY

Edinburgh Children’s Hospital Charity is controlled by its voluntary Board of Trustees. There is no parent company.

53

Company Registration number: SC 385020 Scottish Charity number: SC 020862

Edinburgh Children’s Hospital Charity Trustees’ Report and Accounts 2024

REFERENCE & ADMINISTRATIVE DETAILS

Trustees

Name and Address

Edinburgh Children’s Hospital Charity 50 Little France Crescent Edinburgh Bioquarter Edinburgh EH16 4TJ

Telephone: [phone]

Scottish charity number: SC 020862 Company registration number: SC 385020

www.echcharity.org

Chair

Rhona Hume

Chief Executive

Roslyn Neely

Auditors

Henderson Loggie LLP Level 5, The Stamp Office 10-14 Waterloo Place Edinburgh EH1 3EG

Bankers

Bank of Scotland Head Office The Mound Edinburgh EH1 1YZ

The Trustees who held office during the period and up to the date of signing Accounts were:

Professor Keith Anderson (resigned 18 November 2025) Tracey Ashworth-Davies (resigned 20 May 2025) Angus Blacklock John R Brodie MBE (resigned 20 May 2025) Edward Brooke Lynda Cowie (resigned 20 May 2025) Susanne Godfrey (appointed 5 June 2025) Roland Inglis (appointed 12 September 2025) Shujaat Khan Fiona Linklater Dr Jon McCormack Dr Louise Potter (resigned 19 June 2025) Rhona Hume Professor Angela Thomas OBE (resigned 20 May 2025) Christy Thomson

Audit Committee

Trustee Members Professor Keith Anderson (Chair - resigned 18 November 2025) Susanne Godfrey (appointed 15 January 2026) Shujaat Khan (Chair – appointed 22 January 2025) Fiona Linklater

Non-Trustee Members Richard Slater (non-Trustee member – resigned 31 December 2025)

Grants Committee

Trustee Members Dr Jon McCormack (Chair) Professor Angela Thomas OBE (resigned 3 December 2025)

Non-Trustee Members

Sarah Archibald (appointed 3 December 2025) Lynda Cowie (resigned 20 May 2025) Paul Cullis (appointed 3 December 2025) Lewis Doult (appointed 3 December 2025) Laura Fraser (appointed 3 December 2025) Lyndsay Gowans Dr Paul Leonard (resigned 26 June 2025)

Governance Committee

Tracey Ashworth-Davies (resigned 20 May 2025) Roland Inglis (appointed 18 November 2025) Roslyn Neely (CEO) Rhona Hume (appointed 19 March 2025)

54

Company Registration number: SC 385020 Scottish Charity number: SC 020862