BURNTISLAND FIRST AID SERVICES TRUST Annual report and financial statements For the year ended 31 March 2025 f i(St Aid s OSCR .nii'sli Chdiilli Qegublo., www.ostr.OT¥.uk SC035248
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Trustees, annual report...................................... Independent examiner's report.............................. Statement of receipts and paymenls............................ Statement of balances. Notes to the f inancial statemenls 10- 13
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report and financial statements togetrier wth the independent exarniner's report for the year ended 31 IAarch 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charity name Bumtisland First Aid Services Trust Charity number SC035248 Contact address Website address Trustees on the date the report was approved Other trustees who served during the year Banker5 CAF Bank Lld 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ Independent examiner
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 IAARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is a SGottish Charitable Incorporated OrnISatiOn (SCIOI inGuporated on 04 August 2017 and governecl by its constituti[ lasl updatsj on 02 August 2023. The Gharity was previouFJy a charitable trusl governed by a ITUSI deed dated 29 January 2J04 and granted charilable status on Ihe same date. Membership of the charity is open to individuals who hold a recognised certificate In firsi aid or allied disciplines and who are olk.ep•Jise acpie by ltre trustees. The trustees. tho meet regularty during the year, are responsible for the rnana9ement and administration of the charity. Appointment of trustees Trustees are appointed at the annual general meeting. In addition, th8 existing trustees may appoint additional trustees al any lime, subject to there being a rninimum of three ar Ix rr of fifleen trustees. There have been no changes lu, J. ,b ees Sin 01 April 20'?3. lood dovm as VI Ch£ir with effect from 31 January 202 as appointed Vice Chair In her PlaTr. Rlsk assessment The trustees have reviewed Ihe major nsks to which the charity is exposed and are satisfied that they have systems and procedures In ace to manage those nsks. Polioes approved by the trustees include equal opportunities., proteclion of children and vulnerable rsOn5. secure handing and storage of personal information. OBJECTS AND ACTIVITIES The objects of the charity are to advance the education of the public in first aid and a8soci8le(I skills; to relieve the suffering and distress of persons injured or irfirm. In furtherance thereof, but not olherwse. Irust seeks to aGhieve these 0eCIS by the following means.. the instruction of persons In the principles and practice of firsl aid; the provisi ot first aid Irealment to persons who are Ill or injured; the transport of persons who are infirm. ill or injured. and the support of statutory and vduntary agenc6 wlh similar aims. ACHIEVEMENTS AND PERFORMANCE The year ending 31° March 2025 was transforrp,alive. We finally bought and rnoved inlo our new premises at 60 High Slreet, Burntisland. However. that sirnple slalerner,I bdÈs Ihe effort Involve¢ ¢)n many Ironts lo ensLre a successful outcome. Siruclural changes were made in order giva a more open aspect internally and to give us 8 g¢)od-siz8d Iraining room for our key dasses. We worked har.d in glove with our main contractor to ensure a dose adherence lo the overall F4an and a welcuning finish throughout. In addition to financial support from our key benefaclors, we leiVed excellent assistance in kiné froTr, Exxonmobil. GoFibre and Forth Forts, all of whom provided furniture which was highly appropnale to needs. The Bell Group and their Supler PPG donated paint. Fife Counal's Community Pastsck team did much of the Internal painting. For wmpletene5s, a fuH lisl of our benefa¢10 is induded Ihe Notes to Ixjr accounts. We are grateful to all for their generosiiy and patience.
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 Our premises have been exceptionally well-received by everyone who has attended our classes. They are bright, clean, welcoming and comfortable. They are also well-suited to our other purposes, providing ample storage for training and dinical materials, whilst already providing external rental income towards our overall revenue costs. The substantial cash flows during the year meant Ihat at the end of the year our financial reserve was significantly lower Ihan we normally need for operational purpose5. However, that will remain the case for only a week or two inlo our new financial year, by which lime pledged income will have been accrued. Againsl thal background, we remained very active in fulfilling our key purpose. One of our public-access defibrillators was used successfully to save the life of a person who had had a cardiac arrest. In all, 5 Gycles of CPR and defibrill81ion were administered before the return of spontaneous circulation and subsequent discharge from hospital. Over the year, we had just under 300 patients. Ten had fractures, varying from firiger to ribs, pelvis, lower leg and femur (all in differeni people). Four palients were suspecled to be Victims of spiked drinks, one of whom also sustained a sexual assault. One person's condition was Gomplicaled by reportedly having taken ketamine. Several patients were looked after by us for up to 4 hours before they were well enough lo go home with a responsible person. Among the variety of other incidents were a gall bladder complication and a dislocated jaw. We have tried to minimise the impact on the NHS by ensuring that patients can be stabilised enough for them to go to hospital, where appropriate, by their own means or via our own ambulance. However, we still transferred two patients to the NHS ambulance service because alternative transport was not practicable. Our patients had attended over 100 events across 7 IoGal aulhority areas, from East Ayrshire lo East Lothian and Midlothian to Perth & Kinross. We therefore maintained the geographical reach which we have established over the past several years. In addition: we delivered 13 courses at different levels, reaching about 200 individuals. The Gourses inGluded teaching CPR and defibrillation to some 30 members of staff at our local primary school. We also delivered tailored sessions for senior secondary pupils and CPD for our own volunteers, •THEEMURGIIICY We were again able to send 3 of our most active volunteers lo the Emergency Services Show in Birmingham. It is the best showcase in the UK for advances in emergency equipment and developments in clinical protocols. It therefore helps ils lo eiisure that our volunteers are at the forefront of best practice in pre-hospital care. Overall, the year has been both challenging and rewarding in equal measure. We are now better placed than ever before to deliver best-in-cjass training for many years to Gome and lo develop the highest possible skills among our own volunleers. We can also now engage more fully with our local community in terms of our own visibility and the resources which we can make available for a wide spectrum of purposes. We are very confident that the next financial year will see a firm consolidation of our operational finances and a strengthening of our organisalional resilience for many years ahead.
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Overview The substantial movement in funds Telated to our new premises and means that our finances are heavily skewed in that respect. That aside, we still recorced a further encouraging operational surplus of £19,397 12024= £20,400). The small deficit of £2,239 on the premises development fund wll be Jeared by Iwo further grants that were received shortly after the year-end. The following table provides a sumrnary of our Teceipts and payments for Ihe yeaT. 2025 2024 Rcccipts Payments Surplus for year 113,404 (280,287) {166,883) 71.523 (26.961) 44.562 R•sorves policy The trusts Consid aroLnd £5,000 is an appropnate levd of reserves lo retain to meet the normal running costs of the charity. Free reserves at the year£nd were". 2025 2024 Total funds as at 31 March 2025 Less: Fixed assets Less." Designated funds Less: Restricted funds 288.930 1285,000) 237.933 (80.200) 1100.000) 11,000) 2,930 Free reserves as at 31 March 2025 57,733 With further funding due eady in the f1Ing year, our reserves will be restored to the planned level, FUTURE PLANS For Ihe future, our key priority is to enhance our operalional capability. by enhanong our members, clinical and organisational skills and by recruitrnent of ne4V vdunteers. We wll focus also on the CL)nlinuing development of our premises. so tal we can ta<e full advantage of the extra space now available lo us and thereby to our local conmun,ty. Overall we plan to increase our educational delivery - both cerlificated and in'ormal - and to raspond as fully ¢aS WESltde to the growng number of requests for event support. APPROVAL This report, which has be preoared In accordance wittt trE Charit,es and Trustee Inveslmenl (Scotlandl Act 2005, was approve(J by the trustees 21 Novemter 2025 ano signed on Iheir behaff ty: Chair
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent examiner's report to the trustees of Bumtisland First Aid Services Trust I report on the accounts of the chanty for the year ended 31 March 2025, which are set out on pages 8 to 13. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terrns of the Charities and Trustee Investment (Scotlandl Act 20051"the 2005 Act") 2nd the Charities Accounts (Sco113nd) Fiegulations 2006 las amended) I'the 2006 Regulations"). The trustees consider that Ihe audit requirement of Regulation (10)(1)Id) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts under section (441(1)(cl of the 2005 Act and to state whether particular matters have come to my attenbon. Basis of independent examineVs statement My examination is carried out in accordance with ReJulation 11 of the 2006 Regulations. An examination inGludes a review of the accounting records kept by the charity and a GOTTrparison of the accounts Presented with those records. It also includes consideralion of any unusual iterns or disclosures in the accounls and seeks explanations from the trustees CL)ncerning any such matters. The procedures undertaken dD not provide all the evidence that would be requlred in an audil, and consequenlly I do not express an audil opinion on the view given by the accounts. Independent examiner's statement In connection with my examination, no matter came lo my attention.. 1. which gives me reasonable tsuse to believe thal in any material respect, the requirerT7ents lo keep accounting records in accordan with section 4411)(a) of the 2005 Act and Regulation 4 of the 2006 RegLJlations, and lo prepare accounts which accord with the accounting reccrds and comply with Regulation 9 of the 2006 Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be reached. 21 November 2025
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Designated Restricted Funds Funds Funds Total Total Note 2025 2024 Receipts Donations 2,096 2,096 71,199 668 Grants 71,199 32,926 Rent 600 600 Trading receipts.. First aid courses 5,285 32,623 1,510 91 5,285 32,623 1,510 91 5,455 First aid seNices 30,800 1.390 H ire of Iraining aids Bank i nteresl 284 42,205 71,199 113,404 71,523 Payments Trading p8yments'. First aid courses 757 757 1,766 13.215 Firsl aid seNices 10,432 10,432 Charitable activities Bank charges Emergency Services Show Premises costs 60 60 60 457 457 747 9,651 9,651 2,740 307 3,841 Professional fee5 2.740 Public access def ibrillalors 307 439 Subscriptions Sundries 415 415 355 572 572 589 Governance costs.. Charity donation In lieu of IE fee Data protection registration 150 150 150 47 47 35 22,848 2,740 145,000 25,588 145,000 109,699 21,197 1,080 Acquisition of new premises Devolopmenl of new premises 109,699 4,684 22,848 257,439 280,287 26,961 Net movement in funds 19,357 (186,2401 {166,8831 160,839 44,562 Transfers between lunds 160,839) (100,000) 141,482) (100,000) Surplusl{Deficitl for year (25,401 } {166,8831 44,562 The Notes on pages 10 to 13 form an integral part of these accounts.
STATEMENT OF BALANCES AS AT 31 MARCH 2025 Unrestricted Designated Restricted Funds Funds Funds Total Total 2025 2024 Bank and cash balancos Balance as a101 Apnl 2024 Surplus for year Balance as al 31 March 2025 44,256 100,000 (41,482) (100.000) 2.774 24,162 168,418 (25,401) 1166,8831 11 ,239) 1,535 123,856 44,562 168,418 Other cash assets Debtors 785 2,239 3,024 1,110 Fixed assets Buildings Ambulance 225,000 50,000 22S,000 so,000 60,000 1,000 8,000 69,000 Anti-viral fogging system Flrst aiu equlpment 10.000 10.000 285.0(X] 285.000 Llabilities Creditor3 629 629 595 The Notes on pages 1010 13 lonn an Integral part of ttrÈs8 accounts. These accounts, which have been prepared in accordance with the Charities and Trustee Investment (Scotlandl Act 2005, were approved by the trustees on 21 November 2025 and signed their tehalf by.
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Basis of preparation These accounts have been prepared on the reiptS and payments basis in accordance with.. (a) The Charities and Truslee Inve3trnenl (Scotland) ABI 2005 (bl The Charities AEcounts (Scotland) Regulations 2006 las amended) There have been no changes lo the basis of preparation or to Ihe previou5 year's 3ccountS. Fund accounting la) Unrastrictgd funds arg those Ih8t can be expended at the discretion of the trustees in furtherance of thè objects of the charity. Ibl Designated funds are unrestricted funds that the trustees have set aside for particular purposes. The designation is administrative only and does not restrict the trustees, ability to apply the funds. IG) Reslricted funds are those that may only be used for specific purposes. Reslrictions arse when specified by the donor, oi when furids are raised for specifiG purposes. The Gharity does not currenlly hold any restricted funds. Idl The purposes of the funds ar8 shown in Note 10. Taxatlon lal The charity is not liable to corporation tax or capital gains tax on its charitable aclivilies. Ib) The charity is nol registered for VAT. thus all cosls are shown inclusive of VAT cherged. Trustee remuneratlon A compensation payrnent was rnade to one trustee in respect of loss of earnings. This paymenl was made with the approval of the other trustees and in accordance with the charily s constitution. 2025 2024 First aid training Compensation payment Compensation payment 500 100 200 100 700 Trnstee expensès 2025 2024 Noof Amount Noof Amount Trustees Trustees Training courses Travel and accommodation 501 354 683 10
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Transactions with related parties There were no other transactions with re181ed parties during the year or in the previous year. Costs of first aid seniices 2025 2024 Ambulance costs 3,773 2,001 2,036 917 4,129 First aid duties 2,950 2,511 824 F irst aid materials Liability I nsurance Medical gases Trainers fees 1,705 1,543 500 Training costs Uniform 501 257 10,432 13,215 Premises costs 2025 2024 Healing & Lighting Insurance 7,187 859 820 Rent 1,579 26 3,021 Waste Management 9,651 3,841
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Movements in funds Asat Asat 3110312024 Receipts Payments Transfers 3110312025 Unrestricted funds General 44,256 42,205 (22,848) (60,839) 2,774 Designated funds Premises (Reserve) 100.DOO (100,000) Restricted funds Premises (Acquisition) Premises (Development) Public Access Defibrillators 13,846 10,000 (147,740) (109,699) 123,894 36.945 10.316 60,199 12,239) 1,000 (1,239) 1.000 71,199 24.162 (257,439) 160,839 Total funds 168,418 113.404 (280,2871 1,535 10. Purposes of funds General fund Unreslricted funds that may be expended at the discretion of the trustees in furtherance of the otyects of the charity. Designated unrestricted funds sel aside by the trustees towards the purchase of new premises. Premises (Resenie) Premises (Acquisition) Premises {Development) Public Access Defibrillators Grants rernived towards aGquisilion of new premises. Grants rer£ived lowards development of new premises. t)onation received towards the cost of a public access defibrillator. 11. Transfers belween funds Transfers of £60.839 and £100,000 were made from the general fund and the designated premises reserve funcs lo the premises acquisition and premises developmenl funds to cover Ihe cost of the purchase and development of the new premises. 12-
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. Benèfactors Vve are very grateful to all the followng. whose generosity enabled our new premises to be acquired and developed very successfully.. Barratt Devdopment PLC Charitalje Found8tion Bell Group UK I PPG Industries Big Green Market Crown Estate Edinburgh Airport Community Fund Exxon Mobil Chemi)8 Ltd Fife Council Cixnmunity Payback Team Fife Environment Trust Forth Ports Scotland GoFibre Broadband Ltd National Lollery LA)mffluniiy frunu The Foyle Foundati The Hugh Fraser Foundation The Mathew Trust The Maikle Foundation The Robert Barr's Chantable Tmst The Stafford Trust The University of St Andrews Corrrnunity Fund 13-