## **APPENDIX 1** ## OSC **r** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|
1|April|2025|To|
31|March|2026| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** The Emergency Medical Equipment Fund **Other names charity is known** EMEF **by Registered charity number SC034961 Charity’s principal address** Schoolhouse Insh Kingussie **Postcode PH21 1NT** ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** ||**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| |**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|Dr Mary Anderson|Chair||| ||Alison MacKeachan|Secretary||| ||Graham Fraser|Treasurer||| ||Margaret Bentley|||| ||Julie Cushing|||| ||Amanda Flanagan|||| ||Anne Macphee|||| ||Kirsty Neilson|||| ||Patsy Rimell|||| ||Karen Shaw|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||The constitution was approved by members in April 2021.|| ||Trustees are recruited by existing members searching out volunteers
within the community, and also by information spread in local newspapers
requesting and encouraging the participation of anyone in the local
community with an interest.|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||To preserve and protect the good health of inhabitants of Kingussie,
Newtonmore and the surrounding district by seeking to provide medical
equipment (primarily for emergency use or to aid diagnosis and treatment
of certain medical conditions at a local level if possible) over and above
that which it is a statutory obligation of the National Health Service to
provide.|| ||After discussing with representatives of Kingussie Medical Practice and
other local emergency medical service providers their potential medical
requirements and the outline cost, trustees then decide whether the
equipment requested fits with the organisation’s objectives. Once agreed,
details of the equipment are passed by health professionals to committee
members who source the appropriate equipment and determine its cost.
The equipment is then purchased by EMEF and donated for use by the
health professionals in their day to day work in the community, while
remaining the property of the charity. The charity also orders the
equipment required to maintain the defibrillators in the Badenoch
community.|| **2** ## **APPENDIX 1** ## **Achievements and performance** ## **Summary of the main achievements of the charity during the financial period** Only one piece of equipment was requested during the year, being a saddle stool for the use of the podiatrist. EMEF once again had a stall at the local Bikeathon which raised almost £270. It also had a stall at the Kingussie Christmas Shopping event which raised over £430. Both of these events were marred by poorer weather conditions. However, a presence at the Newtonmore Highland Games brought in over £240.The collecting tins, along with donations and funeral bequests, brought in just over £2,110, double the amount the previous year. Finally, EMEF continued to assist a local group who have taken on the responsibility of ensuring that all of the defibrillators in the community are maintained with batteries and pads, by holding the funds raised for that purpose and ordering the necessary equipment. These funds are ringfenced as restricted funds in the accounts. At the end of the financial year, the organisation got a Highland Council Discretionary Grant of £2.625 which will be split three ways between local communities, one third of which had been paid out by the year end. ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|The charity has sufficient reserves to continue to operate, having no
formal premises or employees, and with annual insurance being the only
regular overhead. Sufficient funds are maintained in the bank account to
meet that payment.| |---|---| ||| ||EMEF holds ring-fenced funds relating to the maintenance of defibrillators
within the Badenoch area.| **3** Enter SC No. below APPENDIX 2 Enter charity name below **SC034961** ## **THE EMERGENCY MEDICAL EQUIPMENT FUND** **----- Start of picture text -----**
Receipts and payments accounts
Period start date Period end date
For the period Day Month Year to Day Month Year
from
1 APRIL 2025 31 MARCH 2026
Section A Statement of receipts and payments
Expendable Permanent
Unrestricted Restricted Total funds Total funds last
endowment endowment
funds funds current period period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 346 6,000 6,346 2,021
Legacies 1,764 1,764 305
Grants 2,625 2,625
Receipts from fundraising activities 970 970 1,003
Gross trading receipts -
Income from investments other than
land and buildings -
Rents from land & buildings -
Gross receipts from other charitable
activities -
-
A1 Sub total 3,080 8,625 - - 11,705 3,329
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
Total receipts 3,080 8,625 - - 11,705 3,329
A3 Payments
Expenses for fundraising activities 73 73 78
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities 183 4,007 4,190 1,018
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other -
-
A3 Sub total 256 4,007 - - 4,263 1,096
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 89 89 6,325
Purchase of investments -
A4 Sub total 89 - - - 89 6,325
Total payments 345 4,007 - - 4,352 7,421
Net receipts / (payments) 2,735 4,618 - - 7,353 ( 4,092)
A5 Transfers to / (from) funds -
Surplus / (deficit) for year
2,735 4,618 - - 7,353 ( 4,092)
**----- End of picture text -----**
APPENDIX 2 **THE EMERGENCY MEDICAL EQUIPMENT FUND** **SC034961** ## **Section C Notes to the Accounts** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**Individual /**
**institution**
**Number of grants**
**made**
**£**
**-**
**£**
**Number of**
**trustees**
**£**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**
**89**
**X**
**Authority under which paid**
The purchase of the fixed asset was paid by a trustee who was then reimbursed. No personal expenses were
claimed by the trustees.

Trustee
Reimbursement of SCIO costs
**Nature of relationship**
**Nature of transaction**
**Total**
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
The funds are used to purchase medical equipment for use by Kingussie Medical Practice and the First
Responders in the region.
**Type of activity or project supported**
**X**
If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)| |---|---| EMEF OSCR Report 2026 Part 2 v1.xlsx / Notes 3 December 2007 APPENDIX 2 **THE EMERGENCY MEDICAL EQUIPMENT FUND** **SC034961** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Collection boxes 346 346 636
Donations 6,000 6,000 1,385
-
-
Total 346 6,000 - - 6,346 2,021
- - - - - -
2 Grants
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
Highland Council 2,625 2,625
-
-
-
Total - 2,625 2,625 -
- - - -
3 Gross receipts from other charitable activities
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
- - - - - -
**----- End of picture text -----**
## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---| |Insurance
Bank charges
Meeting room rental
Defibrillator supplies|**149**
**4**
**30**|**4,007**|||**149**
**4**
**30**
**4,007**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**115**
**7**
**896**| |**Total**|**183**|**4,007**|**-**|**-**|**4,190**|**1,018**| ||-|-|-|-|-|-| EMEF OSCR Report 2026 Part 2 v1.xlsxAdditional notes (1) December 2007 APPENDIX 2 **SC034961** ## **Additional analysis (2)** **----- Start of picture text -----**
5 Breakdown of unrestricted funds
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last period
Receipts
Donations 346 346 1,406
Legacies 1,764 1,764 305
Grants -
Receipts from fundraising activities 970 970 1,003
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total 3,080 - - - 3,080 2,714
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 3,080 - - - 3,080 2,714
-
Payments
Expenses for fundraising activities 73 73 78
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 183 183 122
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 256 - - - 256 200
-
Payments relating to asset and investment
movements
Purchases of fixed assets 89 89 6,325
Purchase of investments -
Sub total 89 - - - 89 6,325
-
Total payments 345 - - - 345 6,525
-
Net receipts / (payments) 2,735 - - - 2,735 ( 3,811)
Transfers to / (from) funds -
Surplus / (deficit) for year 2,735 - - - 2,735 ( 3,811)
-
Nature and purpose of funds
**----- End of picture text -----**
EMEF OSCR Report 2026 Part 2 v1.xlsxAdditional notes (2) December 2007 APPENDIX 2 **THE EMERGENCY MEDICAL EQUIPMENT FUND** **SC034961** ## **Additional analysis (3)** **----- Start of picture text -----**
6 Breakdown of restricted funds
Restricted fund Restricted fund Restricted fund Restricted fund
1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of
fund below fund below fund below fund below
Defibrillator Total restricted Total restricted
fund funds funds last
period
Receipts
Donations 6,000 6,000 615
Legacies -
Grants 2,625 2,625
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total 8,625 - - - 8,625 615
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 8,625 - - - 8,625 615
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 4,007 4,007 896
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 4,007 - - - 4,007 896
-
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments 4,007 - - - 4,007 896
-
Net receipts / (payments) 4,618 - - - 4,618 ( 281)
Transfers to / (from) funds -
Surplus / (deficit) for year 4,618 - - - 4,618 ( 281)
-
**----- End of picture text -----**
## **Nature and purpose of funds** The defibrillator fund is used to maintain the defibrillators in the Badenoch community, with the communities topping up funds on a regular basis and EMEF organising the replacement of pads and batteries. EMEF OSCR Report 2026 Part 2 v1.xlsxAdditional notes (3) December 2007 ## ## |Independentexaminer's reportontheaccountsv2
ReporttotheThe Emergency Medical EquipmentFund
trustees/membersof|Independentexaminer's reportontheaccountsv2
ReporttotheThe Emergency Medical EquipmentFund
trustees/membersof| |---|---| |RegisteredcharitySC034961|| |number
Onthe accounts ofthe
Period startdate
Period end date
charity for theperiod
Day
.Month
Year
Day
Month
--Year
1
April
2025
to
31
March
2026|| |Setoutonpages|5-10| |Respective-
responsibilitiesof
trusteesandexaminer|The charity'strustees areresponsible forthepreparation of theaccountsinaccordance
withthe terms oftheCharities andTrustee Invesiment (Scoland)2005Actandthe
GharitiesAccounts (Scotland)Regulations 2006 (as amended)"fhecharity trustees| ||consider thattheaudit requirementof Regulation10(1)(d)of theAccountsRegulations| ||doesnotapply.ltismy responsibility to examinetheaccountsasrequiredundersection| ||44(1) (c) of theActand to statewhetherparticularmatters have cometomy attention.| |Basisofindependent
examiner'sstatement|Myexaminationis carriedoutin accordancewith Regulation11of the 2006 Accounts
Regulations. Anexaminationincludes a review of the accounting records keptbythe| ||charity andacomparisonof theaccountspresentedwith thoserecords.ltalsoincludes| ||consideration ofany unusualitems or disclosuresinthe accounts and seeks| ||explanations from thetrusteesconcerning anysuchmatters.Theprocedures undertaken| ||donotprovideall the evidence thatwouldbe required in an audit and,consequently,Ido| ||not express an audit opinion on the viewgivenby the accounts.| |Independentexaminer's|Inthe courseofmyexamination,no matter has cometomyattention[otherthan that| |statement|disclosed on theattachedpage*l| ||1.which givesme reasonable causetobelievethatinanymaterial respect the| ||requirements:
.
tokeepaccountingrecordsinaccordancewithsection ()(a)of the2005 Act and| ||Regulation 4 of the 2006AccountsRegulations, and| ||.
toprepareaccountswhichaccord with theaccountingrecords and complywith| ||Regulation9of the 2006AccottntsRegulations| ||have not been met,or| ||2.towhich,in my opinion, attentionshouldbe drawninorder toenable aproper| |Relevant professional
qualification(s)orbody
(ifany):
understandinq of the accounts to be reached.
Signed:PA*r*A/,-.^r"-r**gA
Date:
Ol106/2OzG
Name:LCffi";1;ADR_UM1.{CND
Associ.AncNcfCnarcreree0CttfftFte0ACCc'i/t1-AlvJ|| |Addre$s: CC[Ctv*etfu
ls-l)HiqlrSfyoo+|| ||KrrUu55uq''
PAZt lHs| ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**