Independent Examinerfs Report to the Trustees of Scottish Ald to Eastern Europe - SC032485 I report on the accounts of the charity for the year ended 31/12/2025 which are set out on the attached pages. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment( Scotland) Act 2005 and the Charities Accounts [ Scotland] Regulations 2006.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) of the Act and to state whether particular matters have come to my attention. Li Basis of independent examiner's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts { Scotland] Regulations 2006. 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 thatwould be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination, no matter has come to my attention. l. which give me reasonable cause to believe that in any material respect the requirements . To keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name . Relevant Professional qualification/professional body- CIMA. Address . 15 Glenacre Crescent, Uddingston, Glasgow, G716EJ Date: *- flfffiiL 192 SCOTTISH AID TO EASTERN EUROPE Scottish Charity No. SC032485 TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDING 31st DECEMBER 2025 Scottish Aid to Eastern Europe is a ¢harilable unincorporated organisation. Our purposes are to collect or PUTchase various items including foodstuffs, clothing, medicines, Christian literature and other malerials or equipment. These items will be transported to Eastern Europe or purchased lo¢ally to enhance the spiritual and physical well-being of'people of all ages and the general relief of poverty. ALL items are freely donated and are not t.or resale. Due to rising transport costs, we now purchase the aid in Romania. By asking the three charities the items most needed, we now target their immediate requiremenls and deliver them immediately. Gordon Lyon and Nigel Yales travelled to and from Oradea in May and June. The recipients were Emanuel Hospice, PULS a charity dedicated lo supporling women considering tenninations and Caminul Felix who care for orphans and vulnerable adults. As in previous years. our co-workers in Oradea took us on tours of their premises and activities and we met some of the recipien15 of the aid. It was good io see developments in their work. We visited a family in the village of Tarian with a Colleague from Emanuel Hospice. We also visited a family in the village of Tamaieu with colleagues from PULS. Throughout 2025, Gordon Lyon delivered seven Power Point presentations; three presentations in churches. two to home groups, one in a hotel and one to a London church via Zoom. The presentations showed the purchase and delivery of goods and some of the recipients. Our communication channels are regularly updated. Our 2025 Newsletter was posted to donors in January 2026 and an e-Newsletler was emailed to other interested parties at the same time. Our website contains a more detailed account ot'our 2025 trip as well as all previous trips. At £8,021. our income from donations received decr¢ased by 4.99¢/0 of the previous year's surn of £8,442. Our total payments for charitable activities increased by 1.580/D. Flights were more expensive in 2025. We ended the year H'ith a bank balance of £18,611.36. This decrease on 2024 was due to our wish to give £5,000 to Emanuel Hospice for medicines despite fewer donations. The Charity's trustees are Dr Gordon Lyon (Chairman). Miss Fiona McKay (Treasurer). Mrs Ella Taggart and Mr Bill Kerr. Requests for further information can be made to Dr Gordon Lyon, 46 Margaret StreeL Greenock PA16 8EB or e-mail lo li'()ii )ordc)n49,11' mail.coin Further inforniation can also be found at wuw.saee.or .uk where full details of the charity are set out. The accounts for the year are attached and forni part of this report. Approved by the Trustees on (Date) 2 P/2 and signed on their b¢half by Gordon Lyon, Chair of Trustees Examined by W Marks on (Dale) Scottish Aid to Eastern Europe, Scottish Charity No. SC032485 Receipts and Payments Account for the year ended 31st December 2025 20Z5 2024 RECEIPTS DONATIONS RECEIVED SALE OF VAN GIFT AID TOTAL RECEIPTS 8021 8442 13000 1853 23296 1180 9201 PAYMENTS Maintenance Fuel Web site Bank Charges Postage Office Supplies 390 121 185 78 97 294 564 620 Payments for charitable activities.. Travel Insurance Medicines 60 5000 55 5091 Aid Trip Expenses- Romania Flight5 Overseas Expenses Purchase of Aid Total payments for charitable activities 1202 555 4679 11496 860 601 4710 11317 Governance costs: Auditor Total governance costs Total payments 12061 11937 Surplus / deficit for year 12860.081 11359 All funds are unrestricted PTO Scottish Aid to Eastern Europe, Scottish Charity No. SC032485 Statement of Balances as at 31st December 2025 2025 2024 Bank and Cash in Hand.. Opening Balances Cash in Hand Surplus / (Deficit) for year Closing Balance 21471.44 10112.36 12860.081 18611.36 11359.08 21471.44 Approved by the Trustees on and signed on their behalf by Gordon Lyon, Chair of Trustees Examined by W Marks on *l,,I 202 Scottish Aid to Eastern Europe, Scottish Charity No. SC032485 Statement of Balances as at 31st December 2025 2025 2024 Fixed Assets Current Assets Bank Net Assets 18611 18611 21471 21471 Finanted B Cash at Bank Cash in Hand 18611 21471 18611 21471 Approved by the Trustees on & 4 and signed on their bèhalf by Gordon Lyon, Chair of Trustees Examined by W Marks on (Date) Og