KINCARDINE & DEESIDE BEFRIENDING ANNUAL REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31ST MARCH 2026 Trustses, Annual Report for the year ended 31st March 2026 Reference and administration details Charity name Other names charity is known by Registered charity number Charity's principal address Kincardine & Deeside Befriending K & D Befriending SC032594 8 Robert Street Stonehaven AB39 2DN Names of the charity trustees on date of approval of Trustees, Annual Report: Holli Hunter Colin Horn James Woods David Josiah Chair Treasurer Secretary Appointed 18.09.2025 Appointed 18.09.2025 Structur•, Governance and Management Type of governing document The organisation is a charitable unincorporated association, and the purposes and administration arrangements are set out in our constitution. Trustee r•¢rultment and appolntrnènt At each annual general meeting, the members may elect any member to be a member of the management committee. At each annual general meeting all rnembers of the management committee retire from office but are eligible for re*lection. The management commrttee may at any time appoint any member to be a member of the management committee. Remuneration of Trustees No member of the management committee received remuneration during the year in question. The trustee expenses for the year in question totalled £401.47 (which includes hall hire ft)r meetings). Objectives and Activities Charitable purposes To promote the welfare and meet the needs of older people (over 55) and to provide emotional and practical support and social contact through a volunteer befriender visiting scheme. Achievements and Perfomiance Throughout the year we continued to recruit volunteers, operate an openlclosed waiting list and offer a befriending servi￿. The number of matches supported by a befriender as at 31 March 2026 was up on last year at 81, with an average of 77 older people benefitting each month over the year. The total number of beneficiaries over the year was 121 with 40 new matches made to benefit an older vulnerable person. We trained 14 new volunteer befrienders in the course of the year, and volunteers have given approximately 8,000 hours to befriending during the year. Financial Review As reflected in the annual accounts there was a surplus for the financial year 2025-2026 of £19,536.53 compared to a 2024-25 deficit of £36,160.78. If you factor in monies received this year in grants to be used in the next Financial Year, then the real surplus in 2025-26 falls to £1,490.53 This represents a healthier financial picture than that presented at the previous AGM, thanks to some successful Grant Applications and generous awards for which we are truly grateful. Overall funds in financial institutions at 31st March 2026 totalled £95,063 (up around a quarter from last year) and you will note that the Charity has moved some of the excess liquidity into an array of short and longer-temi Deposit Accounts to take advantage of prevailing relatively high interest rates. We were forced in the last few months to look for altemative office accommodation in Banchory as the existing office was no longer fit for purpose from a health & safety perspective. Having looked around we moved into a Hill of Banchory premises which has the capacity to house our three members of staff and it is the plan within the next year to vacate the Stonehaven Offi￿ totally as it does not make economic sense to continue with o offices moving forward - the Trustees acknowledge there is a reputational issue perhaps in 'moving out of Stonehaven, and a short term increase in costs whilst we run two larger officers for a period this year, but in the long-term we will make good savings. Reserve Policy The policy states that the reserves held should be no less than the total of 3 months running , costs plus a sufficient sum to cover the possibility of all members of staff being made redundant. We have amended the above to £33,817 for Overheads {increased running cost) and £5,313 for Employment Protection. Our funds are still sufficient to cover these eventualities in the immediate future. DeClarn￿On The trustees d￿rfr that Ilw hav& approved the truslee8' report at 8 Managemenl Ccthmiitg8 Meeting of Ihe 7Jl May 2026 Slgned on behalf of tho charty's Iruslg Si9n8ture.' (Holli HLbnterl Full name.. Holll Huntfjr Po8ib'on'. Chair D8te'. 07 May 2026 KINCARDINE AND DEESIDE BEFRIENDING STATEMENT OF BALANCES ASAT 31.3 ASAT 313 BANXACCCiJNT '8')Y) 2.745 yew *EgJ BANKIERUOEPOS 457 £180)) £5T712 A¢¢ TOTAL FUNCS RESERVES R£STrICTED FUNCS. DES10NATED FUNCS £12631 £5 313 £15 59) Ove+¢•J$13 ¢JlTFa¥¢ 8 Ti•fyfyJ PayfQ.' 75: 375 68272 75J 375 17720 IBMS The siatement of Balances, the Statement of Re￿Ipt and Payments and Notes for the year ended 31st March 2026 were approved by the trustees at a Management Committee Meeting on 07.05.2026 Signed on behalf of the charity's trustees. Signature.. (Holli Hunter) H. HQThttJ Full name.. Holli Hunter Position.. Chair Dat&.. 07.05.2026 APPENDIX 3 Independent examlner's report on the accounts Report to tha Chwty name trusteoslmombors of . R•glstered charfty SC 0 3 24 4 Lt -_"_"_ numbor On th• aecounts of thè charlty for the perliMI Peric*J start date Period end date mr￿1h Year o Ltr 2&ly Set out on pag•s nwnbwto i￿ude h page rlwBofJddibon•l sheels R95Pe¢tlve The charity's trustees are responsible for the preparation of the accounts Sn accordance r08ponsibilltle8 Ot wlth the term5 of the Charities and Trustee Inveslment (Scotland) 2005 Act and the truste•$ and examlnor Charities Accounls Iscouandl Regulations 2006 las amended). The charity Iruslees consider that the audit requirement of Regulatr'on 10(11 (dl ol the Accounts Regulations does not apply. 11 is my responsilJ'lily lo examine the aC￿unts a5 required und8r section 44111 Ic) of the Acl and to stste whelher particular matters have come to my attèntion. 8asls of Sndopondent My examinat¢on is carried out in acrordance with Regulation 11 of the 2006 Accounts examlner's statement Re9ulalions. An examination includes a ￿VIeW of the accounting records kept by th8 charily antl a comparison of the accounts presented with those records.11 a150 includes consideration of any unusual items or discbsures in the 8ccount5 and seeks gxplanations from the Iruslees conceming any such matters. The procedur8s undertaken do not prwde all the 8wdenca thal would be required in an audit and, consequently. I do not expmss an audit cpinion ￿ the view given by the 8ccounts. Indop•nd•nt •xarnln•Vs In the course of my examinat￿n. no matter has come lo my allentlon lothar than that $tst•ment disclosed on the attathed p8ge'l whith gives me reasonable cause lo believe that in any matèrial resp8Ct the requirements: to keep accounting recoT(l$ in accordance with se(aion 4411) {a) of the 2005 Act and Regulalion 4 of lh& 2006 Accounts R8gulalions. and to prepare accounts which accord wth the accounting records 8nd cx)mply wkh Regulation 9 of the 2006 Accounts Regulatsons have not been mel, or lo %thich, in my opinion. attention should be drawn in order to enable a proper understa g of the accounts to be reached. Datè: Slgned~ Name: Relevant professional qualification{s) or body lif any): k3lb (Ib Z f GtYLQ+q KCLR Address: Aé31 'P￿a58 delete Ihew(Yd5 in the brackets rfbkyth) ￿. Klht se¢ r*Jl matters have come lo yOurattenl￿n (ffi the ftAl¢wng page. -OSCR wll 8ccept dpaital siw6ttwes.