ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Company Réglstratlon No. SC155897 {Scotl•ndl Charlty Rgglstratlon No. SC0233491Scotsand}
HEARTSTART AYRSHIRE AND ARRAN LEGAL AND ADMINISTRATIVE INFORMATION Ttee Stephen Baryh CA Dr Joellene Mitthe nda Allan Rathel Nels Charity rtuMr IS¢cthnd} Company numb SC155897 Principal addres¥ Room 929 Slaff House 18 Ayrshire Centraj Hoswtsl ¥innirrfJ Road Imne Ayrshire KA12 8SS Regi$tornd offic• Elthlèy House ) Milkr Road Ayrshire KA7 2AY Indepènd•nt examiner Stephen Wk10 CA. Azets 3 Wellingth Square Ayr Ayrshire KA7 1EN Bankers Bank of Scouand 123 H3h Street Ayr Ayrshife 1117 1QP
HEARTSTART AYRSHIRE AND ARRAN CONTENTS P•g• Trusl•¥8' feport ststoment of trv8lees' r•sponwbililies IndepeTrJ•nt exfjrninerf8 rewrt Stslem•nt of flnancaal •ctNrfI•8 8010n sheet Note# to the finan¢i?18l4t•ff18 8-16
HEARTSTART AYRSHIRE AND ARRAN TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2026 The trust$ prnt thw'r annual report and fm991 statements for the year ended 31 M¥f¢h 2026. Thg accounts have been preparad in accofdarKe wrfh the accnb"n9 pjlicies sel oul in note 1 to the èccourtl$ and comply with the Memorandum and Arti¢18s of Asscoation. Companies Aca 2006, the Charities and Trust Invesimont Iscodandl Act 2(. the Chantses Accounts IScoU8ndl RegulatK)ns 20LK las amended) and Accounting and Reporting by Charities.. Sl8temenl ol Recommended Pracce 8Oicabltr lo charities preparing their accwnts in accord8n¢& with the Financ4al Reporn"ng Standard appli(3ble in Ihe UK and R•pUbl of Ireland IFRS1021. objtIVa #nd •etlvltl Heartslart Ayrshire and Arran frmi•d in hpril 1994 8nd wo¥ ino)rFugt8d limrted by gu•ranle• M 10th F•bruary 1995. The Gompany 18 forn rwnisfjd by HMRC and OSCR as • Scoltish Chafty. Th¥ charity is affilkgted to Heartstart UK 1$ an kn111gtN• of the BriiiBh He¥rt Fod#l10n. It wa8 the first such InltlatNe in Scotland. Public b8nefll The truste¢$ have paid du• r•9gfd to guidance i8w•d by the OSCR d•tsdir4J vth81 a¢vities th• tharlty should undertake. AGtivilles The ac¢iviti•8 undertak•n during the year w•r• bn Ko)rdanc¢ with th• ctharty'8 ch•rithbS• obJectNeB. The ¢h8ritys prinpOl objective 18 to organi8e trnining of volunteer memr5 ol the wer•1 publ In emergency lif• BUPPOrt lo victims of h•art 8t18ck vA)il$l •woitwig the •Nh¥•l ol pfofe8Biono1 m•dical help. Vol(fft18•rs A slgnifle8nl amount of work Is undertaken for Heart81•rt Ayrnblre ar Affan on •n paid b••is by YOnI•0. Th• financial value attach•d io the unpaid volunteer sUPPOrt has nol beèn quantified and is not refl¢ct8d in the fin8nci81 stalem•nts. The dir•ctOfS do hN•ver wsh io thank the ¥tslunts•rs lor their $èNiceg to thtr ¢harity whKh Bro graatly appreci¥lfjd and ackr4)wl•dge Ihe $ignthcanl rtdyeth in running costs 8thved by the provi6lon of such Support. Achlev•m•nts •nd p•rform•n¢• Sigftific8nt acliviti&s and 8chi&vemonls agwnjl obM1$ Durlng Ihe year the company Lxjntinued to traffj volunteer mèmbgfs of the g¢nèral public In ernergency1118 8UPPOrt to victims of he¥rt attack. Our target with AyrBhir& & Arran trlealth Board Endowrnent Fund is lo achi¥ve 3.2C(J people Irained p8r annum, we are prout1 to say we have athi8v•d 3.5W 12025.. 2.676} p•ople train¢d In th• year, The tol81 number of people trained to dats 18 107,324. Tha trustees have also be•n ¢xJnducaing g rewew of th• tr8iniNJ equipment ld and are ltr)klng to Up1? som8 of th• older manikin8, eighi new manikins h8ve been purchased after th• year end in 2026. Fln¥ncll revi The income and exptrndrture of the th8nty row1•d in Ihe Bt•tsment of finoncaal activiti on page 6 of th$8 réport. The 8t8temenl of finanual activils shows 8 surplus for the al of £3.303 12025.. £3,251}. The dire¢torn are 8ati8fi8d with Ihese resurts and also with Ihe levol of unrestrided faserves. Core funding w•$ 8oreed wilh NHS Ayrshire & Arran Charrt8bkn EThloHmenl Fund for the thr•0 years ending 31st March 2027 at 8 level of £35.0(X) per annum. This is iial to enabkn th8 Ng•nwtion to eontinue its tharitable obj'ectives and adiviti'es moviNJ foThMrd. Thtr charity annualty ultlises accomrnodation wovKJed fr•e of tharge by NHS Ayr3hiro & ran. No adiystm8nt has been made in the financkg13t8tèments to refiect Ihe financial valuè of the accommodation. The dir•ctors gallY appreLiats the crmtinued 5upkwJ1 trryn NHS Athire &Arran in 5xov#lir¥J suth a0Mmoda1)n.
HEARTSTART AYRSHIRE AND ARRAN TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2026 Res$Nes poIY Total reseNes as at 318t Mar¢h 2026 of £59,988 ¢>)my18ed of reStrt•d reser of £589 and unrastricted reserve of £59.399 availoblo to te Used at the ($CrtI of the tw$t$ M tharilab activi$ in line wth ch8ritsble objectives. It 18 th¢ pollcy of the ch8rty that unrestricted frjnds whith have not been d•8gt)ated tr a ycafi¢ u8• 8hould be maintained al a level equivalent to a minimum of six months, eXndrture. The trustees t>)n$ider that reserves at this level will ensure that, in the evenl of a $ignificant short-tern drop in funding. they will abk to continue th chgrity'6 currenl aGtivith•s while consideration is given to ways in which 8ddrtional fvnd8 may bè rai88d. This level of r•serves ha8 be•n m•lntained Ihroughout the year. Prlncipal fvndmg sourte$ The charity is able to daliver its current ¢haritable acliwtiès a resurt of tho continuail support from NHS Ayrslliw & Arrgn being the prinapal funder3 and long lemi supporter8 of our work. Inv8stmenl policy Under the memorandum and artKle8 of ••walion, tm cMrty has thg lo make any irN•8tm•nt which th8 Iru$le•$ 8•8 fft. M8iornsk$ The trust6 have •$8•ssed the m•jor risks to whlch th• dwrfty i& oxpos•d. and afe 8•tlsfi•d that sy$l•m8 4r• In place lo mitigate e¥p08ure to the maiof ri8ks. Pl•n• for futurn p•rtod• The trustees ¥im to maximi8• th• numb•r ol pe0• traIn t•thil#t uordiThJ th• awt8 of th• c¢mpany. Structure. gov•rn•n¢• •nd m•Mg•rMnt The charity 16 lirnited by guarantee and has no shwe Its •thitl•$ and ow8Uons ar• govom•d by It• Memor8ndum and Artles ofAs•ouatKJn. Th• truste, who are also the dif•¢tors lor the Purp of crywny L•t. and wl)o wrved during the year and up lo the date ol sign8tu olthe financial statsments were.. Sl¢phen Bar9h CA Dr Joellon8 Mitth•ll Llnda Allan Joanna Rando11 Rathel N•l8on IR•8ign•J 1 Febary 2028) Recmllment and &ppoinlment oftwslee$ Any rnembar can 8ppty to be 8 director of the organi8ati)n. Applicalions are )nsidered by the board of dlr8cior8 wtth 8ppointments made al th• next cornmee methng. Directors ara Tequire(I to tIre after three ye8rs in office aTrd can offer them$•l¥es for rtr•l8ction by tho tThr(l of d*Ktirf3 •t th8 annual g¢14 meetin9. Nona of the trustees has any beneficial interest in tha company. Every memb•r of the Company undertakes lo contribute to the assets of the company in the evenl of the same bty.ng wound up while he Is a member or within one yoar after he cèased to bè a member. lor paymerf of debts 8nd li8"11t$ of thé company ¢ontraded beforo he Cg8ses to be 8 member and ofthe costs. charges and exPseS of winding up for th¢ adjustment of the rights of the contributories amongst themsefves. SLbth amunts as may be required not ¢xc•edSng £1. 0ffJ8nts8tOl $tnthrn l of director3 perfomi a non-executive role. I he diredors oversèe the day to day managemont of the tharity, which is performeil by a dedted Training Officw andAdminisirth"ve Ctrordinator. The board 8re delighted that Dr Hal Maxwell, on• of the Hoartstart Ayrshire and Arran founders, o)ntiiues a$ Honorary Chaimian.
HEARTSTART AYRSHIRE AND ARRAN TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 otherm8tte See leg81 and administratNe information pbw for rngislrat)n number8. &Jdre8888 and details of otr rolgvanl organi8ations antj 8thisgrs. This report has b••n Prepar in accordan( with th• 8r•dal wov186 relating to Imall ¢thnpanlo$ wlthln Part 15 of the Compan*$A¢t 2LX6. On behalf Of the ard of tru8tees Stephen Bargh CA Tru•t Linda Albn Tru•t•• 8 July 2026
HEARTSTART AYRSHIRE AND ARRAN STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2026 The trustees, who are also ihe drrector5 of He8rtstsrt Ayrshi and Arran for the puryjose of company law, are responsible lor preparing the Trusle¢s' Report and the financAal slatements in accxydance wrth applble law and Uni(8d Kingdom Accwnting Standards (Uniied KinJtyn Gen8r8ltyAc£epted Accountmg Practs'cel. Company Jaw requires the trustees lo praparè finaal slatemenis for each finanoal year whh giv• a true and fair view of the state ol affairs of the charity and of the incoming resources and application of i¢xwrL$. induding the income and exd[tUr&, ol the chantable company for that yew. In preparing these lln8nci81 statements, the trustees are requiffjd to: - select suitable accounting policies and then apply them rA)n5i$tenty'. - observe the methods and winaples in the Charitw SORP.. - make judgemènts and estimates that are reasonable and pwdènt", and - prepare the finanaal statements on the going c4)nc l)aw"$ unknss it is inappropriate to presu that the d)8fty 11 continue in operation. The trustees are responsi1e for keeping adequate accounling recThd$ that disclose with rea8onabb •Cr0¢Y al any bme the finanaal posst50n of the charrty and enable them to enSUfe that the financial statements comply with the Compani8s Act 2Ci16. the Chanties and Trustee Inveslmenl {ScoUandl Act 2(XJ5 and the Ch8riti8s Accounts (Scotlandl ReglatiOnS 2(. They a also {esponble for safeguarding the assets of the ch8rity and hen lor taking Tea8on3ble steps for the pre4ention and detect*Jn offraud and othw irregularities.
HEARTSTART AYRSHIRE AND ARRAN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEARTSTART AYRSHIRE AND ARRAN I report on the financial 51alÉmenls of the charty for the year ended 31 March 2026. which Are set out on pages 6 10 16. Re8pectlve rèsponsibilitles of Irusiees and examin9r The charity trustees (who are also the diieetors of Heartsiart Ayrsh1re anoj Arran for the purposes of company lawl are responsible lor the pr¶lion of the financial statemenls in sccordance wtlh the terms of the Charities an Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006.The charily trustees con51der Ihat the audit requirement of Re9ulalion 10{1llal-Icl ol the Charibes Accounts (Scollandl Regulations 2006 does not apply, 11 is my re5ponsibilrfLy to examine the fTnanoal statement5 as required under section 4411llcl of the Charities and Truste& Investment (Scotlandl Act 2005 and to stale whether pariicular matters have corne ¢0 my attention. Bas18 of independènt examinerfa #tstement My gxaminalion is carried out in accordance wilh Regulation 11 of ihè Charities Accounts <stLqn) Regulations 2006 An examin8lion includes a revlew of Ihe accounling recor(J8 Kepi by Ihe charity and a wmparfson of the accounts presented with Ihose records. It also includes con5ider8lion of any unusual ilems or disclosufes in the ac£ounts. and seeks explanations from the trustees conceming any such rn8rters. The prOdreS undertaken do not provide all the evidence that would be required in an aurjil, and consequently I do not expfe6S an audit opinion on the view given by the accounts. Independent examlnerfs 8tatement In the Gourse of my examinaiion, no maller has come to my attenlion I, which gives me reasonable cause to believe that In any fflaterial resped the quIrementS." to keep accounting records in accordance with Section 4411llal of the Charibes and Truslee Invesfftnt IScolland} Act 2005 and Regulation 4 of the CM£ritie5 Accounts (Scollandl Regulations 2CK)6, and to prepa financial statements which 8ccord wilh the he¢ounting records and coThply with Regulation 8 of the Charilies A¢counls IScot18ndl Regulations 2006 have not been met. 01 pinion, attention should be drawn in Order to enable a proper understanding of the financial ched. 2. to which, in my slaleffle stob 10 stephen Wilkie A. Axets 3 Welllnglon Squ8re Ayr Ayrshire KA71EN Oate.
HEARTSTART AYRSHIRE AND ARRAN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unrnstrtcted Restricted nds fvnds 2026 2026 Total unr•Strict RtrICted funds funds 2025 2025 Total 2026 2025 Notss Ineomo from.. Donations and legacies chantsb actsvities 1.938 1.878 1,878 35.000 Total income 36.936 36.878 36,878 Exp•nditure on- Charitable activrties Othef expenditure &3.520 113 33.524 103 33.627 10 87 Total exp•nditure 33.423 210 33.524 103 33.627 Net incomellexpenditure) and movement in funds 3,513 (210) 3.303 3,354 11031 3,251 R•concili•tian of fvnrt¥: Fund balanc£s at l April 2025 $6,885 52.532 S3,434 Fund b•l8nce• at 31 March 2026 59.399 589 S9.988 56,885 The statement of financial aclmlies indud&s al gain$ and Ios8¢s recc4Jni8ed in the yew. All iTrxme 8nd expenditure derNe from continuirvJ actiwties.
HEARTSTART AYRSHIRE AND ARRAN BALANCE SHEET AS AT31 MARCH 2026 2026 2025 Flxed aets Tangiblè assets 12 3,359 Currènt assets Stocks Cash at bank and in hand 13 62.184 58.596 62.184 ¢r•dltorn: amounis falling due withtn on• yèar 14 (4.6361 1S,3361 N•t Current assets 57.548 53.326 Totsl assets 1¢88 current liablliti 56,685 Th• funds ofth• charity Restricled it)come fvr Unrestri(tsd funds 16 569 59.399 799 55.886 59,988 The company is entitled to Ihe exemption frcn aLlit rewirement eaIned in 8e¢thJn 477 of the Companies Act 2W6, for the yeaf ended 31 March 2026. The director? acknoge their resF*A)sitiililies for ming with the roouiremonts of the Compani¥$ Act 2(KJ6 witti resped to accounting records arKI the preparation of finanoal slatemefits. The rnembers have not required the company to cthin an 8udit of its finan(>al statements for fv year in question in ac¢ordan¢è with 5ectKJn 476. These finan¢ial stslemenls have Lwn prepared In ac4))rdar th the wovisions 8pplicabb to companies subject to the small companies regThe. The financial s ments We a by the trustees on 8 Juky 2028 stephen 88rgh C Trustee Allan Company iegistr8tion nurnber SC155897 IScolland}
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accountlng pollcl•• Charity infonnation Heartslart Ayrshire and An is a ate ¢1panY lifflid by guarantee irwNo1gd in Snd. The registered offic 1$ Ellersley Hiyjse, 30 Miller Road, Ayr, Ayrshire, KA7 2AY. 1.1 A¢counn9 ¢onv•ntlon The financial statèments have been wep•r•d in &Curdan with the chartyB M¥morandLbm and Artides ol Association, the Char.e9 and TnJste¢ Inv¢$tm8nt {Scollandl Act 2005. Ch8¢rt6•s Accounts Iscotlandl Regul8tions 20C6 las amended) and 'A¢¢ounbThJ and R6portiryJ by charrt.. Statement of Recommended PraclKe aple$blo to chariti'es preparng th•ir •¢CJ)unts in accordance with the Fin8naal Reporting Standard applicable in the UK and RepU1C ol Iro18nd IFRS 1021" la8 issued in Odob•r 2019 for accounting perK)ds commencing from 1 January 20191. The thaiity 1$ • Bwefft Entty a8 dtrfin•d by FRS 102 Thg financial Statements are Pfepared in 8terfing, whth 1$ th• functr'LThI cyJrT•nty of thfj charity. Monetary amounts in the8e fin•n¢id stat•mont8 are rourhd•d to lh• n•arnst £. The accoun1$ have been prtyaf•d undw the historical cost ww•ntw. The prinrApal a¢n11n9 pdK>81 adopt•d ara 8Ot iyjt bth.. 12 Golng con¢•m The charty currently me&ts its day to d8y W0.n9 cpthl r•qulrgmont# through Mcme from its ¢haflabl8 Activrtie8. grant awardB and don818. financid stat•m¥nls have be•n Pf•pared on lh• going concem b88is on the b8$is that fundSng from th• princlpal fvnder. tho NHS AyrBhirn & Arr•n Charit•bl• En(hyment FutKI will continue for the forg8è•8bl8 future The current 8greoment beTeen l)oth org8nwtion$ run8 until 31s1 March 2027 Thg dirèctor8 trrefore consJer that the going ¢on¢em basi8 1$ appropriate for th• prepBr8tion ol the finanogl $t8tements. The fin8n¢ial 81thmts do rnt any •dju8tThnts that would be requlrod •hould prlndpgl ftmdlng not be renewed. 1.3 Chrlt•bl• fund• Unre5trLted fvnd8 are genernl fvnds availae for use at t disctIOn of the trust••$ In furtheran of their ¢h•rltoble obje¢lJv•s unleu lh• funds hav been des8d for othor purposes. R•stricted funds are subjed to speak condit)ns by donors or grantors as to they may b• u8•d. Tho purposes and usas ol the r•$tricled ftmd8 are set Irt in the notes to the financ481 $lat•ments. Endowment lund8 are subje( to 8pgcific (¥ndrfion8 by thal the mu8t be m8lntalned by th• thanty. 1.4 Income Income is recogniwd when tho ¢h8rity 18 Wlly enti to il aft•r any perfomiance condrttr$ havo been met, th• 8mount8 con b& measured r•liabty. and tt 1$ probable th•t ifKX)mo will be r¢c8pied. IrKome from cash donatb)ns is recognised in the Statemenl of Finanoal Acts'viw k) the year of r*ceipt. Other donatsons are recognTr8éd once the th¥rity has been nthlfi Lrf the donati. unless perlormanc• CA)ndrtion8 require deferral of lh• amount. Incomo tsx r•coveraLle in to donation$ r•cAved uThJer Grfé 'd or deeds of cov•nant 18 rwieed at tht time of the donaliryi.
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IAARCH 2026 A¢¢ounting poll¢los {Continuedl Income from kgacies are recognised on receipt or olherwse rf the tharty has been nob"fie(l of an IMndIng distribution, the amount is known. and receipt expxed. If the amount is not known. the legacy is treated as a contingent asset. Grants receNable are Tecognised in the Statement of FinaTrial Athvitios in th8 year in which are awarded, providing entstlement, cartainty and measurement be confimed. Revenue and Capital grants are credited to reserve5 a5 appropriate to the nature and conditi.ons attaching to the grant. In¢ome from investThts is recrynised in the S&itement of Finan¢i81 Athvities in the year of r&eipt. 1.5 Expendire Expenditure is recognised once 1htr is a legal or constnJclNe obligalion to transfer ecznomi¢ benefit t thTrrd paty. it is probable that a transfef of economK benefrts will be required in settlement. and the amount of the oblig8kn.on can be measured re1bty. Expenditure is dassified by acbvty. The costs of each a(#ivrty are made up of the total of dir&t costs and shared c05ts, induding support C08ts invofved in undertaking è%h actNty. Direct costs attributae to a single activity are allocated direc1 to that adivty. Shared costs which u)ntribute to more than one actNity and support costs which are not attributable to a sin9le athvity are apporbone<l tetween those a¢tivil$ on a basis ¢onsistent wrth the use of resour. Central staff costs are allwtèd on the basis of time spent, and depreuation charges are albxal8d on the FrfyI ofthe asseys use. Re30urces expended are induded in thè Slatement of Finartial Ad1vit ISOFAI on an accruals ba81$, inclusive of any VAT which nn01 be re(X)ve. ExpeThJiture is fecognised where there is a conslTuctNe oblatIon to pay expenditure. Supwt costs are expenditure th)curred to erth the drity to fulfil its cbk aclivities and ¢oth of the charity generalty. Govemance costs art expenditure inrred in meeting slatLrtory resporriknle$. All costs havè been directy attritrmthed to of the fundal of fesources expended in the SOFA. 1.6 Tangibl• fixed awts Tangible fixed assets are initbally Measur at cost and subswienyy measured 81 f))St or valuation. net of ¢precsation and at)y impairm¢nt losses. Depreckqty"on is recognisod so as to wrilè off the or valuatin of assets $9 tsr residual valLS Ovgr their uselul lives on the bases.. M8dical equipment Office fixtures & ngS Computer equipment strawJht line 15% reduang balance 33.33% reducirYJ balan The gain or loss aring on the disposal of an assd is determiri 0$ the Ililyerence between the 88le proceeds and the carrying vabje ofthe asset. and is recogntsed in the Statement of financial activths. 1.7 Impalrnient of fixèd assets At è8ch repofting end date, the tharity re¥$ the carying amounts of its tsngible assets to determine whether there is any indication that those assets have suffered an impairmènt k)ss. If any such in(Jution exists, the reeoverabie arno1 of the asset is eslimated in to demine the exlent of the impairment loss {rf any).
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accountlng poll¢l•• Icontlnu•dl 1.8 Stocks Stoc&8 8re st818d at the of eosl ar#Y estimated sellmg prKe18ss costs to complete and 8811. Net realisable value is the o$timated Selluw I9 all timat•d costs of vJmpl•tion and cosis to be incurred in marketing. selling and distributs"on. 1.9 Cuh and ¢a•h •qulvaknnts Cash and cash equiv8lents indude tash In hond. deposits hdd •t wth bank$. other Bhort-temi liquid inveslmèntg with or3inal matunlies of Ihr•• month8 or leB¥. •nd bank overdrafts. B8nk overdraft8 aro shown within borrowing8 in ¢urr¢nt liabiknts'es. B•slc firt•ncl•l •ss•l¥ Basic financial 8$s•ts, wthith iUd0 debtor8 •n(I cash and bgnk b818n8, ar• Inltlally mea8ur•d al Ir8nsactson piice induding tran88clion co815 and 8r¥ $ub8equenlly Carrd at 8mortised cosl usirtg the eNo¢tive interest method Unl the arrangem•nl constitule$ 8 financing transactn. whefg tha iransaction 1$ measured at the present value ol the ftrture receipts dis11 at a m8fk•l rale of inler•$l. FinancHI a8Bet8 d8s8rf+ed 88 receNabkn vthln OM year arn not amor111. 8481¢ fln•nchl Il•bllld•• 8a81¢ flnanaal liabilitias, induding creditors and bank loan8 ar• rec)gn18ed at tr8rwckn.on price unl• the 8rr8ngement o)nstitutes a financiThJ Iransac'on. whew th• debl inJtrLbment is measured at Ihe pr8s•nt value of the future payment$ tjiwjunled at • market rnte ol intereBI. Fin0&1 IK4bili1o8 da861f1 90 payable within one year ar• not amortised. D•bt Instruments •r• •uuently M•d •t wnortid CAXL u•ing th• •ff•cv• int•rn•t m•thod. Trade crediloT8 ¥1 obligations lo pay lor goodB or w¥$ th81 hgve been xquired in th• ordinay o)ur80 01 op&r8tionJ from SupplrS. Amount$ payable are das6ifi•d as current liabilities rf payment 1$ due within on8 y•ar or le38. If nol. they are presenlèd ag n¢n-rrent li•ts"IrtK98. Trèdg creditOf8 8r8 recogni$8d initi'ally al transaclion prSce and 8ubsequently m•asured gt amorti8ed cost u8irwd the effeth'b interest method. D•rncognlllon of Ilnan¢l•l Il•blllJ•s Financi81 liabilities are dere¢¢gnised vthen the ch•rity's ntr9ctual oUlgation8 •xplre w ar• d18thorgod or ncelled. 1.10 Emplt)y•• n•fflt0 The c08t of any unuwd hol•Y enti1M is re¢y>Jnlwl in th• perhid in whlth lh• •mployetr'$ seNices ar• received. Torminab'on benefits recognis•d Knm¢diotety aB an expen8• wn the th81ity i8 demonstrably Mmitted temin8te the employment of An employ•• or to provKlo temin•lion benefits. 1.11 R•tlr•meni b•n•fft• Payments to deftn¢d contritrArtiM retweffll b•n&ffl sclwmes are d)orged a8 w *xpen8e as they fall . 10-
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Criti¢al accounting estlmatss •nd Judgemen18 In Ihe application of the charity'$ accounbng pol•ies. Irusteès are required to make judgèmènts, es"mates and assumptions aboLrt the carrying amount of asset5 8nd lthlibes that are not rea(lily apparent from other sources. The estimates and associated assumptions are base(J on histoncal eXperiere and other factors that are considered to be rele¥ant. Aclual FesLbKs may differ from thosè èstimates. The estimates and underlying assumpts.ons are revivwed on an ongoing basis. Rewsions to aCUnting estimates are re¢jnIsed in the per in which the estimate * revised where the reviswjn affects that period. or in the per of the reVish and futLtre pericts wthere th¢ revtsion affe(#s both rrent and luture periods. Income from dOtits and legacies Unrestricted Unrnstrlctsd funds fund$ 2026 2025 Donations and grfts 1.936 1,878 Incom• fr<Jm ch*rltable activiti08 Unmtrl¢ted Unmtrt¢tsd funds fund8 2026 2025 Lifg Support Tralnlng pOanCe lated grants 35,CQJ Perforniance rnlatsd grnnts •nalysis Ufg Support Lif• Support Trnining Tralning 2026 2025 NHS Ayrshi & Arran Charrtae Endtrlvment Fund 35.CKK) 35,000 11
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Exp•ndktur• on ¢h•rltsbl• •ctlvStl Lh Support Lll• Support Tralnlng Tralntng 2026 2025 Dlr•ct Costs Staff costs Depreciation and impairffent Stsff and Volunteer Tfavel Expen8 Training Equipment & Con$um8bl88 27.214 22,799 591 2.154 1,352 453 29,825 25,544 Sh•r• af •upport and gOV•rn•n ¢o•ts IM• not• 61 Support Gov•manc• 1,927 1,768 2,4SO 5.833 33,520 33,827 An•ly•l• by lund Unrestricted funds Re8lrkt•d fund• 33,338 184 33,524 103 33.520 33,627 Support ¢o•t• •lltx•t•d to *¢tl¥ltb 2028 2025 Printlng, stattonw & adv•rtlsirva Telephone & postage Computer so8 Sundry expen8•$ Govemane• co818 1.312 732 878 185 381 1,768 5,633 3.695 8,083 Analy•ed b•twwn: Life Support Training 3,895 8,083 2028 20215 Gov•m•nc• c<s•ts ¢¢)mFxI••: Legal prolessKJn•l Accountancy & payroll fe¢$ 4.085 1,548 1,418 1,766 5,633 12-
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Support ¢osts allocated to activitios IContlnued} ArLount8ncy & payrdl fee5 indude 8 payment to tr examiners of £1,018 12025 - £) for independent examination fees. Not MOvnent in funds 2026 202S The rhet movement in fvnds stated after d1@{¢tingl. Fees payable for the irKJependènt examination trfth• tharitys financial statements Depreciation ol owned tangible fixed assets Loss on disposal of tangible fixed assets 1.018 8C 113 591 Trt None of Ihe trustees lor any conneced wrth them) recw¥e(18ny remuneration or tréneffits other than the disclosed expenses bel during the year. No tnjstees were reimbursed any expenses (2(Y25 - tJustee Teimlxwsed £589 for travel expenses) irt¢urred wfiilst ¢arryiThJ oui Heartstart dviies. As at 31st March 2026 £nil was ¢y4d lo trustees {2025- £310 cwed to one trusleel. DL¢ring thè year to 31st Marc 2026, payroll processiThJ fees of £408 {2025 - £5821 indusive of VAT were charged by l[laM Duncan + Co Ltd (fiA Dains Accounlarrtsl and software subscriptions of £18512025 - £nill were charged by Xtra Accounting Lirnrted (TIA Dains Sofvare}. Director. Stephen Bargh. is 81so a Director of Iliam Drn + Co (TIA DainsA¢wntantsl and Xtra Aoxunling Limited UIA Dain8 Software). As at 31st March 2026 £168 12025 - £2401 was owed to Wdliam Duncan + Co Ltd (TIA 08in$ Accountant$l and £nil was owed to Xtra Accounting Limrted (TIA Dains Solh¥arel. Employee8 The average monthly number of empbyees during the year was.. 2026 Numb 202S Numbèr Training and administrat#)n Employment coats 2026 2025 Wages arKI salaries Other pens¥)n cost5 26,681 22,415 27.214 22.799 Th•re were no employees %¥those annual remuneralJn was nK)re than £60.OC(I. 13-
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2026 10 Oth•r •xp•ndltur• Unmtricted Restrl¢t¢d fund• fund• 2026 2028 Total Unre•trictsd Re8trl¢t funds fund• 2025 2025 Tol•l 2026 2025 N•t loss on disposal of tangible fixed ¥8SOts 87 113 11 Taxatlon The cherity 18 exempl from tsxab.on Its a¥11# bocaLM• all Inme IB for ¢h4ritabl• purp08e8. 12 T•nglbl• flx•d a•••t• Comput•r Toill Co•t At 1 Aprll 2025 Di8poBAI8 35203 3,725 11,7831 40.282 13,1171 {1.3341 Al 31 M8r¢h 2026 35,203 1.942 37,145 D•prncl•tlon and Impalrm•nt At 1 April 2025 Depreciation carggd in the year Eliminated in of disp)sals 32.7C 1,232 15 {1.2471 2.968 253 11,75n 38,903 {3,LYJ41 At 31 M8rch 2026 33.244 1,461 34,705 Cy1ng amount At 31 M8rch 2026 2,440 At 31 Martb 2025 2.497 102 3,359 13 Stock• 2026 2025 Finish•d goods and gocls for resde 14-
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 14 Creditors: •m¢>unts falling due within on• y•ar 2026 202S Other laxation and 181 security Trade creilrtors Other credrtors Accruals and deferred incY)Th 591 1,579 1.018 3.882 102 4.636 5,336 15 R¥tir•ment benefft xh8m•s 2026 2025 Defined contrlbution schem¢s Charge to profft w k)ss in respe( of defined conlritsjbon f£hemes 533 The charty operates a define(l ¢ontribuiion pensK)n stheme for all qualfying employees. The assets of the scheme are held separately trom those of the ch¥nty in an indeF¢ndenty administered fund. 16 Restricted lunds The reslricted funds of the tharity comwise Ihe UXpended balances of donations 9rgnts held on tru subj8d to specific condAion8 by donots as to h(w they may bg Us. At 1 Awll 2025 Resourc8# At 31 Mareh exppnd•d 2026 BVJ Lottery Aw8rd$ forAII McGradey Equipment FuThJ 101 (801 1150} 41 548 (2101 589 Previow yur: At 1 April 2024 Resource8 At 31 hlar¢h •xpended 2025 Big Lottery Awards forml McGrad8y Equipment Fund 152 750 151) 1521 101 11031 799 15-
HEARTSTART AYRSHIRE AND ARRAN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 16 Re8trlct•d lund• {connu•d) The Big Lottery Awards fNAI 9rant is to purthase new trainin9 and MpLeT equipment for the enhancement of current charitae acb'lmties. The luntj balan¢e al 31st Marth 2026 of £41 6 Ihe nel book value cl training equipmefti and ¢omputer pvrca8ed to be from the fund over the Irf• of Ihe assets. The M¢Gr•dey Equipment Fund wa$ 8 donation rKeNed to be used for purchas• of medical equipment. Th¢ fLtnd balanch at 3181 Marth 2028 01 £548 is the net book valu• of th• m•Jical equipment purchased to be •xp•nded from the fund over th us•ful lrfe of the a68ets. 17 An•ly•l• of n•t ••••ts b•twwn fund• Unrn•trict•d fund• 2026 R••trSct•d fund• 2026 Tot•1 2026 At 31 March 2028: Tangible aseels Curr•nl 0$8•tsl{liabilbtie•) 1,851 57.548 S89 2.440 57,$48 59,399 589 59.988 Unr••trlct•d fund• 2025 RMtrlct•d lund• 2025 Totsl 2025 At 31 March 2028.. Tangible 48s•ts Curr•nl 888et811liabllrfl•81 799 3.359 53.326 53.326 56,885 18 R•lat•d rtY tran•actlo There wor• no oth•r disdosabl• r* party tranctiO during lh• r (2025 - r4)nal. other than tho$• dixbsed in note B. 16-