818gart Hospltsi Volunteers Scottish Charity No. SC032518 Report and Financial statements for year ended 31st March 2026 WILUAM GIBS Independent Exa 7 Winston Aven Pre5twick KA9 2 ner Biggart Hospital Volunteers REPORT and FINAN srATEMENTS 2026 CONTETrirs Page Committee report 3and4 Report of independent examiner Combined statement of financial activities and Income and Expenditure account Statement of movements in fund Balance Sheet Notes to the financial statements 8and9 The Commlttee submrts a rewtforthe yearen&d 3tst March 2026 dan The Assoclation's constitytb)n was adopt￿ ¢)n 10th Detember2rA)i. Activities commenced ort Istjanyary 2C¥)2 The A550clatw)n ha5 char￿lI￿e status. chartty veference number is SC032518. Because of thls charit1b￿ status, there ts rKJ liability to incometsx on any surpkn Sener￿d. The ￿)liCyand general managernentof theAs5￿1￿M a￿ dlretted by a Commi sr4 mernberselected atGeneral mee￿r￿st0 sÈTheforthr& years. Each yearone thlrd of the Commluee is iequlredto reure by rotatron ￿15 elWb* for rÈ**l The Comrnlttee mmber5 Ot the stsrtofth¢ yearwere: Altson Cralq Ellzabeth Dawdson Helen Ly￿rn Doreertjones lan Steven Janet Math￿50￿ Anson Cra* retlred on 3tst I)ecem￿r202 Irene Dtsmldson was appointed to the Choir on 15tJanuary ZOZG The admlntstration athJre55 ts B*gart Hospfjial Volunteer5 Bw88art Hospltal B*art Rood Prestwick KA9 2Ha The Commlttee has deleRaied the daytoday manaRemertofthe wilectto Mrs l Oonaldson whD tan be contarted at the add The profwbnal alfvist￿ are Bankers Royal Bank of kotlarKI 20 Sandgate Ayr KA7 128Y Independent Éxaminer WILllam Gib50n 7 Winston Avenue PTests¥ick KA9 2EZ pur￿Se$ of theAssoc4itw)n arethE provish)n of ￿lUntrry ur4P3id servKes in fvrtherante of the *dlbelnKand comfortofthe patients and stsff aL and vlsitorsto BS8gart Htssplial, Prestwick Frorn the surptU5 fvnds 8eneRted by actwitles. the Association may make grants to the endowmerrt fund5 held by hospital rn8no8ers forthe purpose of enhancing the accomodat(on or facilitles. orforthe wrchase of equlpmen¢ rnachrrory. Instsun*nts, ffttiry and fixty￿S orfiFmishlw to be used at Bwrt Hosplral orltsassocfated dinics. Folhjwlnga COVID b￿ak the operatk)n recornTr*￿ed act￿rtIeS￿n lstoctotsr 20 The accounts for the yearto 31st March 2026 have 5￿wn a de￿￿0* £3.113 fmm ordlnaryactl¥it￿s. Grftsto the value of£9.(W have made in theyear. The AssocKition plan5 fvlty reCOmmer￿ its oJ5wmary artwes in the year ahead In accordance purpose& Di50JSSKMS ￿11 progress with tho h05pitsI authorlties to deterrnlr￿ the usesto which the accumulated surplus a$ at 31st March 2026 wlll ￿ Cornm￿ted. Legislatlon req￿1re$the Committee to wepare Finandal Statements fr>r each yearwhlch 8fve a true and falrwew of the state of affaif5 of the AsS￿atIon and ofthesurplu5 orthitforthat per￿. In preparingthose ftnarKkil statements the Cornmrtree Is required to:_ select suitable a¢o)unting ￿)licIeS and then applythem consisteftt￿- makeludgements and estimate5 that are reasonabte and Pr￿denL state whett*r ap￿kable accourtin8Starthr(ts have fotlowed. subject to any rnateriql tkpartures dlsclosed and expkined in the Flfianclal StatemEnts. The Comrn￿ b responslble for keeping proper accountiTra re¢ord5 wh dtsclose re3sonablèaccuwacy atarytlmo the ftnancial p05rtknn of the Associatbn and to enable l¢to ensure that the Financval Ststements cotnpty with legL%laVon. The Commrttee ￿ also responslblefor safeguarointthe assets ol the Associatlon and hen￿ for tsking reas0fiab￿ tteps ft>rthe preventioft afid deteclb)n of fraud and other irreguLarltles. E. David50n Secretsry Date: Independent Examinees Report to the Committee of Bissart Hos tsl Volunteers I rèporton the accounts forthe yearto 31st March 2026 are 5etout on The commlttee Trs reSp}￿ble forthe preparath)n ofthE accounts In aryonlaJKe terms oftr* Charltles and Trus*e Invesbi*rtl*0￿8ndl ReEuJatiors 2(th. The c comm*ttee con5h¥ers that the audrt wuirement of Re8ulation 10(Illdl of the Acc Re8ul•tions does Mtapply. Itis my re5ponslbilityto examine the ¥counts a5 req under SeC￿)n 44lllc of the Attto 51ate whether parttujar matters have tome to the rSty red y atteni•)n. 8asls of IndependEnt E￿an￿n?￿S5tatefft My examinatlon is carried rMt In atcordance with Regulation 11 of the thaittie5 15cotla#dl Regulations 2C#)S. An examinatKJn inchjdes a rfftw of the #ccountlng kept bythe charityand a compaF¥son of the accounts ￿sented wlth those record atso indudes con5ideraik)n of anyuThJwal iterns ord￿￿s￿re$ In the accounts an explanation concer￿r￿ suth matters. The procedures undertaken do rbx provide evldente that would be fequired an avdiL and Consequen￿Y. I Ik¥ notexpress an oplrtion of the view8¥¥en bythe accoun unts Ithe udit Ind+￿1￿ MaminPs st•temert In thè course of myexamirtation. no matter has tttrneto my attention l. ¥knkh gNe5 rne reasonablt Causeto bel￿ tw in any rnarerial iesm the requlrements To keep accountlty ￿rdS In accordarfe wthsectlon 44llllal ofthe 2￿5 Re8uktton 4 ofihe 2CIJ6 Rogulations. afid To prepare accounts whKh accord t*tth the accountiry ￿COrdS and compty Regulatlon 8 of the 2LMJ6 knnts regulatKM have rK)t been meL Z to whxh in my opinton. attention shjuld be drawn in orderto enable a wopÈr understsndin£ of the accounts to be wched and WGlbxsn 07 Independent Examiner 7V￿nStOn Avenue Prestsvkk W 2EZ BIKgart Hospltal Volunteets Scottlsh Charlty . SC032518 co BINED ATEMEKf of F CIAL Acnvm and INCOME and EXPENDtruRE For the year ende(J 315t Marth 2026 The Charity Ol￿ateS one uft￿triCted fund 2026 2025 Notes Incoming re50urcesfrom choribble octivthes Sales 14.555 20,166 Incomiftg resourcesfrom genemtedfvnd5 .555 20,166 Interest 403 566 .958 20.732 Resources expended Cost of Sale5 6.827 8.828 Operational Expense5 2.175 1.951 .002 10.779 10,779 Operational Surplus .956 9,953 Gfft5 To Hospital 9.069 IL463 ,069 11,463 our 18.071 22,242 Deficit ,113 -1,510 srATEMEiif ol MOVEME1￿ In FUND For the year ended 3tst Marth 2026 2026 2025 Balance brought forward ,187 39,697 Defitit for year ,113 -1,510 Balance carried forvRrd .074 38,187 The notes on pa8es 8 and 9 fom part of these finanaal statements Biggart Hospital Volunteers Scottish Charity No. SC032518 BALANCE SHEEf As at 31st March 2026 2026 2025 Notes CURRENT ASSETS Stocks Cash in Bank Cash on Hand Prepayments 498 34,153 135 288 35,074 667 37,117 135 268 38,187 NET ASSETS 35.Q74 38,187 Representing FUND As at 31st March 2026 35,074 38,187 The notes on pages 8 and 9 form part of these finan These financial statements were approved by the C al statements mittee Chairperson Treasurer Date oq 07 26 Biggart Hospital Volunteers NOTES to the FINANCIAL sfATEMENTS For the year ended 31st March 2026 I. ACCOUNTING POLICIES The financial statements have been prepared in accorda statements of standard accounting practice issued by th Kingdom accounting bodies ce with United (a) Account convention The financial statements have been prepared under the cost convention istorical (b) The Committee has recognised the terms of SORP 2 Charities in the preparation of these Financial Statemen 05 for 2026 2025 2. INTEREST Re￿iVed operating account (Royal Bank of Scotland) 403 566 3. OPERATIONAL EXPENSES Insurance Kitchen Equipment Kitchen Supplies Christmas Dinner Miscellaneous Expenses 555 221 524 352 1186 213 2,175 232 1,951 Biggart Hospltal Volunteers NOTES to the Fif4ANCIAL STATEMENT5 For the year ended 31st March 2026 4. GIFrs 2026 2025 Gifts made in this period 9,069 11,463 5. STOCKS Items for resale 534 667 6. PREPAYMENTS Prepaid Insurance 288 268 7. CASH in BANK 33,458 38,187 Operating account (Royal Bank of Scotland) 33,458 38,187