Cowal Hospice Trust SC021169
Trustee Report and Annual Accounts 2024/25
Cowal Hospice Trust (SC021169)
Trustees’ Annual Report for the year ended 31 March 2025
Structure, governance and management
Cowal Hospice Trust is a charity registered in Scotland. Its governing document is a trust deed. The trustees are responsible for the overall governance and strategic direction of the Trust, ensuring that funds and resources are applied in furtherance of its charitable purposes. Trustees are appointed by reference and election in accordance with the trust deed. During the year the trustees oversaw the Trust’s activities, finances and support for hospice and palliative care services.
The trustees who served during the year, or who were in office at the date of approval of this report, were:
Dr Sharon Brennan – Chairperson Mr William A McIntyre – Vice Chairperson Mr George Lynn – Trustee Mrs Sheila McKechnie – Trustee Ms Sylvia Rennie – Secretary Mr Alan Lothian – Treasurer Mrs Letitia Pittman – Trustee Mrs Kate Stewart – Trustee, appointed April 2024 Mrs Beryl Di Ciacca – Trustee, appointed July 2024 Mr Sandy MacPherson – Trustee Ms Nicky Murphy – Trustee, appointed September 2024
During the year, Mrs Kate Stewart was appointed as a trustee in April 2024, Mrs Beryl Di Ciacca was appointed as a trustee in July 2024, Ms Nicky Murphy was appointed as a trustee in September 2024, and Jane Brannan resigned as a trustee in October 2024. Andrea Lauffer resigned as Secretary in April 2024. James Ross, Treasurer, resigned after the year end in August 2025 and Christopher Elliot was appointed after the year end in September 2025.
Objectives and activities
The purpose of Cowal Hospice Trust is to support hospice and palliative care services for people in the Cowal area who are affected by life-limiting illness, together with support for their families and carers. The Trust does not itself provide clinical services; instead it funds services at Cowal Community Hospital and in the community.
The Trust’s services cover day services, inpatient services, community services and patient transport. Day services include complementary therapies, yoga, arts and crafts, relaxation and peer support, as well as counselling, spiritual care and bereavement support . Community services are delivered by a Macmillan nurse who provides symptom-management advice and emotional, psychological and informational support to patients and families, working closely with GPs, hospital
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clinical nurse specialists and community nurses . Patient transport is provided by volunteer drivers who take patients to and from hospitals in Greenock, Paisley, Glasgow and Clydebank; there is no charge to patients and the service is funded entirely by charitable donations .
In 2023/24 2024/25? the Trust also funded CHATS (Cowal Hospice and Therapy - Services at the Hospital) therapy services, education events such as health promotion sessions and bereavement workshops, and outreach on issues around death and dying. To complement NHS provision, the Trust raised funds to improve patient comfort at Cowal Community Hospital: the charity purchased and refurbished beds, soft - - furnishings, en suite facilities, televisions, Wi Fi and laundered bedding, and provided training for staff. These enhancements are designed to make the inpatient environment more comfortable for patients and their families.
Achievements and performance
The Trust continued to benefit from strong community support through donations, trading income and the work of volunteers. Total incoming resources for the year were £49,304, comprising £19,174 in donations and £30,130 in trading receipts from the charity’s shop. This compares with total receipts of £78,160 in the previous year (2023/24). The shop remained a major source of income, but there was no income from fundraising events and donations were lower than in previous years. The Trust organised no major fundraising events during 2024/25 but benefitted from - community led initiatives. These included the Dunoon Santa Sleigh Tour, which aimed to raise £500 for Cowal Hospice and CHATS, and a coffee afternoon hosted by the Innellan Women’s Club that presented a £620 cheque to Shaun Miller of Cowal Hospice. The trustees are grateful for these and other community donations and memorial gifts.
The Trust’s patient-transport service continued to operate at scale, providing approximately 670 journeys during the year. Volunteers also supported day services and community activities. In addition to funding ongoing services, the Trust purchased furniture and hospital “z-beds” to improve patient comfort, supplied materials for day rooms, and purchased towels and laundry for the day-hospice room. The Trust also organised training for community nurses and safeguarding workshops. These activities and investments ensured that patients, families and carers received practical, emotional and therapeutic support when needed.
The trustees wish to acknowledge the contributions made by volunteer drivers, shop volunteers and the secretary, whose dedication is integral to the Trust’s ability to fulfil its purposes.
Financial review
Total payments for the year were £99,951, compared with £110,202 in 2023/24. Expenditure included £2,050 of fundraising costs, £8,722 of gross trading payments and £89,179 relating directly to charitable activities, primarily salaries and wages for the
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day-services co-ordinator and therapists (wages totalled £54,960). The Trust recorded a deficit of £50,647 for the year, a significant increase on the deficit recorded in 2023/24. The trustees confirm that this deficit was planned and reflects the use of reserves to maintain services. Cash and bank balances decreased from £594,429 at the start of the year to £543,782 at 31 March 2025. The statement of balances also records a shop property asset valued at £126,140. Despite the larger deficit, the trustees believe the Trust remained financially stable at the year-end and will continue to monitor income and expenditure carefully.
Reserves
At 31 March 2024 the Trust held cash and bank balances of £594,464. The Trust does not have a formal written reserves policy; however, the trustees aim to maintain approximately five years’ expenditure in reserves to demonstrate to NHS partners that the charity can operate for the length of its service agreements. Reserves have also been used to purchase the shop premises and to refurbish beds and facilities at Cowal Community Hospital. No funds were specifically designated at the year-end. The trustees will review their reserves strategy during the coming year to ensure that the level of free reserves remains appropriate for the Trust’s size and plans.
Volunteers and community support
Volunteers and community supporters are central to the Trust’s work. Volunteer drivers provide transport to hospitals at no cost to patients, and shop volunteers raise essential funds. The trustees also recognise the contribution of the secretary and administrative volunteers who keep the Trust running smoothly. The Trust is planning community fundraising activities including a golf event in 2026/27 and a cycling event in 2026/27 to maintain community engagement and support.
Trustee remuneration and expenses
No trustee remuneration or expenses were paid during the year.
Plans for the future
In 2025/26 the trustees plan to:
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increase the number of volunteer drivers and general volunteers through targeted advertising;
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expand therapy services through CHATS and broaden community programmes, moving towards a hospice-at-home model;
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continue training programmes for community nurses and staff;
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maintain the patient-transport service and support ongoing improvements to facilities;
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manage finances prudently, recognising that the Trust remains dependent on community fundraising and volunteer support; and
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monitor risks arising from potential reductions in NHS funding, bed numbers or staff availability, given the Trust’s reliance on the NHS to provide the core clinical service.
By pursuing these priorities, the trustees aim to ensure that Cowal Hospice Trust continues to provide compassionate, locally-based support to people in the Cowal peninsula living with life-limiting illness.
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Independent examiner’s report on the accounts
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
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Cowal Hospice Trust (SCO21169) Receipts and Payment Accounts For the period 1 April 2024 to 31 March 2025
Section A Statement of receipts and payments
| A1 Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities A1 Sub total A2 Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total receipts A3 Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations (Governance) Audit / independent examination (Governance) Preparation of annual accounts (Governance) Legal costs (Governance) Other A3 Sub total A4 Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments A4 Sub total Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
19,174 £ - £ - £ - £ 19,174 £ 30,283.00 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ 30,130 £ - £ - £ - £ 30,130 £ 47,877.00 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ Unrestricted funds Total funds current period Total funds last period Restricted funds Expendable endowment funds Permanent endowment funds |
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| 49,304 £ - £ - £ - £ 49,304 £ 78,160 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ |
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| 49,304 £ - £ - £ - £ 49,304 £ 78,160 £ |
|
| 2,050 £ - £ - £ - £ 2,050 £ 4,044.00 £ 8,722 £ - £ - £ - £ 8,722 £ 18,582.00 £ - £ - £ - £ - £ - £ - £ 89,179 £ - £ - £ - £ 89,179 £ 87,576.00 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| 99,951 £ - £ - £ - £ 99,951 £ 110,202 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
|
| - £ - £ - £ - £ - £ - £ |
|
| 99,951 £ - £ - £ - £ 99,951 £ 110,202 £ |
|
| (50,647) £ - £ - £ - £ (50,647) £ (32,042) £ |
|
| - £ - £ - £ - £ - £ - £ |
|
| (50,647) £ - £ - £ - £ (50,647) £ (32,042) £ |
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Cowal Hospice Trust (SCO21169)
Section B Statement of balances
| B1 Cash funds B2 Investments B3 Other assets B4 Liabilities B5 Contingent liabilities Trustee 1 2 (optional) |
Cash and bank balances at the start of the year - £ - £ - £ - £ Surplus / (deficit) shown on receipts and payment account (50,647) £ - £ - £ - £ - - £ - £ - £ - £ - - £ - £ - £ - £ Cash and bank balances at end of year (50,647) £ - £ - £ - £ - - - - Cost (if available) Shop - £ - - £ - - £ - - £ - - £ - - £ - - £ - - £ - - £ - - £ - £ - - - - - - Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Fund to which asset belongs Fund to which asset belongs Fund to which liability relates Fund to which liability relates - - - - - - - - - - - - - Property - - - - - - Signature Print name |
- £ - £ - £ - £ (50,647) £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds |
- £ - £ - £ - £ (50,647) £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds |
- £ - £ - £ - £ (50,647) £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds |
594,464 £ 626,506 £ (50,647) £ (32,042) £ - £ - £ - £ - £ Total funds current period Total funds last period |
594,464 £ 626,506 £ (50,647) £ (32,042) £ - £ - £ - £ - £ Total funds current period Total funds last period |
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| (50,647) £ - £ - £ - £ |
543,817 £ 594,464 £ |
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| Market valuation Last year - £ - £ - £ - £ - £ - £ - £ - £ |
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Current value (if available) Last year 126,140 £ 126,140.00 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ |
- £ 126,140 £ |
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| Amount due Last year |
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| Amount due (estimate) Last year |
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| - £ - £ |
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| Date | ||||||
| A Lothian | 25/07/26 | |||||
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Cowal Hospice Trust (SCO21169)
Section C Notes to the Accounts
C1 Nature and purpose of funds
C2 Grants
C3a Trustee remuneration
C3b Trustee remuneration - details
C4a Trustee expenses
C4b Trustee expenses - details
C5 Transactions with trustees and connected persons
To support hospice and palliative care for people in the Cowal area with life limiting illnesss and provide support to families of patients so affected
| Individual / Institution Number of grants made £ Type of activityorproject supported |
Individual / Institution Number of grants made £ Type of activityorproject supported |
Individual / Institution Number of grants made £ Type of activityorproject supported |
Individual / Institution Number of grants made £ Type of activityorproject supported |
Individual / Institution Number of grants made £ Type of activityorproject supported |
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| - | - £ |
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| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
- £ |
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| - £ |
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| - £ |
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| Number of trustees If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) |
- £ |
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| X | ||||
| £ | ||||
| - £ |
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| - £ |
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| - £ |
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| - £ |
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| Transaction amount Nature of transaction Nature of relationship |
Balance outstanding at period end |
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| - £ |
- £ |
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- £ |
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- £ |
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- £ |
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- £ |
C8 Other information
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Cowal Hospice Trust (SCO21169)
Additional analysis (1)
Analysis of receipts and payments
| Donations STORIE THOMAS ALL OTHER DONATIONS Name of Donor 3 Name of Donor 4 Grants Name of Grant Funder 1 Name of Grant Funder 2 Name of Grant Funder 3 Name of Grant Funder 4 Gross receipts from other charitable activities Fundraising Activity 1 Fundraising Activity 2 Fundraising Activity 3 Fundraising Activity 4 Fundraising Activity 5 Fundraising Activity 6 Fundraising Activity 7 Fundraising Activity 8 Fundraising Activity 9 Fundraising Activity 10 Payments relating directly to charitable activities Salaries / Wages Rent Printing / Stationery Fundraising costs Administration costs Marketing Travel and conferences Technology and software Communications Other - operations |
1,200 £ - £ - £ - £ 17,974 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ Permanent endowment funds Expendable endowment funds Restricted Funds Unrestricted Funds |
1,200 £ 30,223 £ 17,974 £ - £ - £ - £ - £ - £ Total last period Total current period |
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| 19,174 £ - £ - £ - £ |
19,174 £ 30,223 £ |
|
| - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
- £ - £ - £ - £ - £ - £ - £ - £ |
|
| - £ - £ |
||
| - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
||
| - £ - £ - £ - £ |
- £ - £ |
|
| 54,960 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
54,960 £ 87,576 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
|
| 54,960 £ - £ - £ - £ |
54,960 £ 87,576 £ |
Cowal Hospice Trust (SCO21169)
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Additional analysis (2)
5 Breakdown of unrestricted funds
| Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Total receipts Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations (Governance) Audit / independent examination (Governance) Preparation of annual accounts (Governance) Legal costs (Governance) Other Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year Nature and purpose of funds |
General Fund Unused Unrestricted Fund 1 Unused Unrestricted Fund 2 Unused Unrestricted Fund 3 Total unrestricted funds Total unrestricted funds last year 19,174 £ - £ - £ - £ 19,174 £ 30,223.00 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ 30,130 £ - £ - £ - £ 30,130 £ 47,887.00 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| 49,304 £ - £ - £ - £ 49,304 £ 78,110 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
|
| - £ - £ - £ - £ - £ - £ 49,304 £ - £ - £ - £ 49,304 £ 78,110 £ |
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| 2,050 £ - £ - £ - £ 2,050 £ 22,506.00 £ 8,722 £ - £ - £ - £ 8,722 £ - £ - £ - £ - £ - £ - £ - £ 89,179 £ - £ - £ - £ 89,179 £ 87,576.00 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
|
| 99,951 £ - £ - £ - £ 99,951 £ 110,082 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ 99,951 £ - £ - £ - £ 99,951 £ 110,082 £ |
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| (50,647) £ - £ - £ - £ (50,647) £ (31,972) £ |
|
| - £ - £ - £ - £ - £ - £ |
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| (50,647) £ - £ - £ - £ (50,647) £ (31,972) £ |
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| Payment of salaries in the provision of inpatient and community services as well as free provision of patient transport to hospitals in the Glasgow/Clyde area. |
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Cowal Hospice Trust (SCO21169)
Additional analysis (3)
| Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Total receipts Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations (Governance) Audit / independent examination (Governance) Preparation of annual accounts (Governance) Legal costs (Governance) Other Payments relating to asset and investment movements Purchases of fixed assets Purchase of investments Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
Unused Restricted Fund 1 Unused Restricted Fund 2 Unused Restricted Fund 3 Unused Restricted Fund 4 Total restricted funds Total restricted funds last period - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
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| - £ - £ - £ - £ - £ - £ |
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