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 T￿￿tee* Stephen Baryh CA Dr Joellene Mitthe nda Allan Rathel Nels Charity rtuM￿r IS¢cthnd} Company numb SC155897 Principal addres¥ Room 929 Slaff House 18 Ayrshire Centraj Hoswtsl ¥innirrfJ Road Imne Ayrshire KA12 8SS Regi$tornd offic• Elthlèy House ) Milkr Road Ayrshire KA7 2AY Indepènd•nt examiner Stephen W￿k10 CA. Azets 3 Wellingth Square Ayr Ayrshire KA7 1EN Bankers Bank of Scouand 123 H*3h Street Ayr Ayrshife 1117 1QP HEARTSTART AYRSHIRE AND ARRAN CONTENTS P•g• Trusl•¥8' feport ststoment of trv8lees' r•sponwbililies IndepeTrJ•nt exfjrninerf8 rewrt Stslem•nt of flnancaal •ctNrfI•8 8010n￿ sheet Note# to the finan¢i?18l4t•ff￿18 8-16 HEARTSTART AYRSHIRE AND ARRAN TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2026 The trust￿$ pr￿nt thw'r annual report and fm9￿91 statements for the year ended 31 M¥f¢h 2026. Thg accounts have been preparad in accofdarKe wrfh the acc￿nb"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 Prac*ce 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. obj￿tIVa #nd •etlvltl Heartslart Ayrshire and Arran fr*mi•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 Fo￿d#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 prin￿pOl objective 18 to organi8e trnining of volunteer mem￿r5 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 YO￿nI•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 $ignthcanl rtdyeth￿ in running costs 8th*ved by the provi6lon of such Support. Achlev•m•nts •nd p•rform•n¢• Sigftific8nt acliviti&s and 8chi&vemonls agwnjl obM*1￿$ 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 Up￿1? som8 of th• older manikin8, eighi new manikins h8ve been purchased after th• year end in 2026. Fln¥ncl*l revi The income and exptrndrture of the th8nty row1•d in Ihe Bt•tsment of finoncaal activiti￿ on page 6 of th$8 réport. The 8t8temenl of finanual activil*s shows 8 surplus for the ￿al of £3.303 12025.. £3,251}. The dire¢torn are 8ati8fi8d with Ihese resurts and also with Ihe levol of unrestrided faserves. Core funding w•$ 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 g￿allY appreLiats the crmtinued 5upkwJ1 trryn NHS A￿thire &Arran in 5xov#lir¥J suth a￿0Mmoda1￿)n. HEARTSTART AYRSHIRE AND ARRAN TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 MARCH 2026 Res$Nes poI￿Y Total reseNes as at 318t Mar¢h 2026 of £59,988 ¢>)my18ed of reStr￿t•d reser￿ of £589 and unrastricted reserve of £59.399 availoblo to te Used at the (*$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, eX￿ndrture. 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 trust￿6 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 Feb￿ary 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 cornm￿ee methng. Directors ara Tequire(I to ￿tIre after three ye8rs in office aTrd can offer them$•l¥es for rtr•l8ction by tho tThr(l of d*Ktirf3 •t th8 annual g¢1￿￿4 meetin9. Nona of the trustees has any beneficial interest in tha company. Every memb•r of the Company undertakes lo contribute to the assets of the company in the evenl of the same bty.ng wound up while he Is a member or within one yoar after he cèased to bè a member. lor paymerf of debts 8nd li8￿"11t￿$ of thé company ¢ontraded beforo he Cg8ses to be 8 member and ofthe costs. charges and exP￿seS of winding up for th¢ adjustment of the rights of the contributories amongst themsefves. SLbth amunts as may be required not ¢xc•edSng £1. 0ffJ8nts8t￿Ol $tnthrn l of director3 perfomi a non-executive role. I he diredors oversèe the day to day managemont of the tharity, which is performeil by a ded￿ted Training Officw andAdminisirth"ve Ctrordinator. The board 8re delighted that Dr Hal Maxwell, on• of the Hoartstart Ayrshire and Arran founders, o)ntiiues a$ 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 ot￿r rolgvanl organi8ations antj 8thisgrs. This report has b••n Prepar￿ in accordan(* with th• 8r•dal wov18￿￿6 relating to Imall ¢thnpanlo$ wlthln Part 15 of the Compan*$A¢t 2LX6. On behalf Of the ard of tru8tees Stephen Bargh CA Tru•t Linda Albn Tru•t•• 8 July 2026 HEARTSTART AYRSHIRE AND ARRAN STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2026 The trustees, who are also ihe drrector5 of He8rtstsrt Ayrshi￿ and Arran for the puryjose of company law, are responsible lor preparing the Trusle¢s' Report and the financAal slatements in accxydance wrth appl￿ble law and Uni(8d Kingdom Accwnting Standards (Uniied Kin*Jtyn Gen8r8ltyAc£epted Accountmg Practs'cel. Company Jaw requires the trustees lo praparè fina￿al slatemenis for each finanoal year wh￿h giv• a true and fair view of the state ol affairs of the charity and of the incoming resources and application of i¢xwrL*$. induding the income and ex￿d[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 responsi1￿e for keeping adequate accounling recThd$ that disclose with rea8onabb •C￿r0¢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 Reg￿latiOnS 2(￿. They a￿ also {espon￿ble 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 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 A￿n is a ￿ate ¢￿1panY liffli￿d by guarantee irwNo1gd in S￿nd. The registered offic* 1$ Ellersley Hiyjse, 30 Miller Road, Ayr, Ayrshire, KA7 2AY. 1.1 A¢coun￿n9 ¢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¢$tm8nt {Scollandl Act 2005. Ch8¢rt6•s Accounts Iscotlandl Regul8tions 20C6 las amended) and 'A¢¢ounbThJ and R6portiryJ by charrt￿.. Statement of Recommended PraclKe ap￿le$blo to chariti'es preparng th•ir •¢CJ)unts in accordance with the Fin8naal Reporting Standard applicable in the UK and RepU￿1C 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 c*pthl r•qulrgmont# through Mc￿me from its ¢haflabl8 Activrtie8. grant awardB and don81￿8. financid stat•m¥nls have be•n Pf•pared on lh• going concem b88is on the b8$is that fundSng from th• princlpal fvnder. tho NHS AyrBhirn & Arr•n Charit•bl• En(hy*ment FutKI will continue for the forg8è•8bl8 future The current 8greoment be￿Teen l)oth org8nwtion$ run8 until 31s1 March 2027 Thg dirèctor8 tr￿refore cons*Jer that the going ¢on¢em basi8 1$ appropriate for th• prepBr8tion ol the finanogl $t8tements. The fin8n¢ial 81thm￿ts do rnt any •dju8tThnts that would be requlrod •hould prlndpgl ftmdlng not be renewed. 1.3 Ch*rlt•bl• fund• Unre5trLted fvnd8 are genernl fvnds availa￿e for use at t￿ disc￿tIOn of the trust••$ In furtheran￿ of their ¢h•rltoble obje¢lJv•s unleu lh• funds hav* been des￿￿8￿d 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 I￿rt 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 IM￿ndIng distribution, the amount is known. and receipt exp*xed. 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 investTh￿ts is recrynised in the S&itement of Finan¢i81 Athvities in the year of r&eipt. 1.5 Expendi￿re Expenditure is recognised once 1htr￿ is a legal or constnJclNe obligalion to transfer ecz*nomi¢ 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 re1￿bty. 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 attributa￿e 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 apporboneJnlwl in th• perhid in whlth lh• •mployetr'$ seNices ar• received. Torminab'on benefits ￿ recognis•d Knm¢diotety aB an expen8• w￿n 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 retweffl￿l 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 eXperier￿e 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 aC￿Unting 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 peric*ts wthere th¢ revtsion affe(#s both ￿rrent and luture periods. Income from dO￿tits￿ and legacies Unrestricted Unrnstrlctsd funds fund$ 2026 2025 Donations and grfts 1.936 1,878 Incom• frunts 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 U￿Xpended 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• {con￿nu•d) The Big Lottery Awards fNAI 9rant is to purthase new trainin9 and ￿MpL￿eT equipment for the enhancement of current charita￿e acb'lmties. The luntj balan¢e al 31st Marth 2026 of £41 6 Ihe nel book value cl training equipmefti and ¢omputer pvrc*a8ed 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,$48 59,399 589 59.988 Unr••trlct•d fund• 2025 RMtrlct•d lund• 2025 Totsl 2025 At 31 March 2028.. Tangible 48s•ts Curr•nl 888et811liabllrfl•81 799 3.359 53.326 53.326 56,885 18 R•lat•d ￿rtY tran•actlo There wor• no oth•r disdosabl• r*￿ party tran￿ctiO￿ during lh• ￿r (2025 - r4)nal. other than tho$• dixbsed in note B. 16-