2025-03-31-accounts - Scottish Association For Children With Heart Disorders

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C.HARII"Y REGISTRATION NUMBER: SC035499 Scottish Assoclation For Children With Heart Disorders Unaudited Financial Statements 31 March 2025 JOHNST()N SMILLIE LTD C."harlered AcLoiintant% 5 Soutli CJyle C.rc%cLnt Lane Edinburgh EHI? 9EG

Scottish Association For Children With Heart Disorders Financial St2tL'ments Year ended.11 March 202$ Pages Triislees, &iniiiial report I to5 InclciiLiidcnl exaniincr'% rcpoi'l lo Ili¢ IrustLe StaleiiiLnt of" financi<il aclivities SialLiiicnt ol. tlllciiicial po4ilion NOIL'S to ihL l i n&lllL lijl .bliltLiiiLiil. 9tu 16 ThL, f'ollowlnk pa&yes do not I'orni part ot. thL, linancial statL'mL'nts DLlailLd %lLItLinLnl ol. lin¢inLILII LILlii'iliL. 18 Aiialysis ol. brJiiLli inLoiiiL iiiid Lxi)L'iidi liii'L 19

Scottlsh Association For Children With Eleart Disorders Trustees, Annual Report Year ended 31 March 2025 The tniqleeg present their repi)ri and the un<iudiied tinancial slalLnienls 1)t" th¢ charilv t.or the )'¢ar endcd -1 l NlarLh ?0?5. Reference and administrative details Registered charitTr name SLollish As%L)ciation For L'hi Idren V¥, Ith Heart Dis()rders Charil!. regislration number SLU35499 Prlnclpal offlce The trustees Independent examiner L harl¢rLd ALLI)unianis S Siiuih (Jyle L-rLsLLnt l.an F.dinburgih EFI12 91.-(i tructurL, govLbrnance and managemLint iOVL'rning documi'nt I hL I)I'gSdni%alion 1% a I'LgislLred charity with Lharily number SQ035499. The giOVLminuT dcicumeni is Ihe Lhari LS S Lonstilulion. Recruitmenl, Appolntment and Tralnlng of Trustees Undei. Ihe requirLmLnts ()t- Ihe Ll)nslilulii)n Ihc IfuslLLs arL LILLILd i() serve t(Ir (J pLri(Id ()I"iinL VLal' al'iLr whiLh thLy musl bL fL-Llecl¢LI (Il IhL llLxI Aiinual CJLnLral MLLiing,. ()nL Iru%lLL has Ld sil)LL inLorpJrdtivn ()t- IhL Lharily. EILturL appc)IntinLnl. P()tLntial truslLLb <ifL ini'iiLd dn(l ¢nLouragTLd i() atlLncl a series 1)f' Loiiimi IILL mLLtingJs to tainil l<ifisL thLillsLIN'LS 'Ith Ihe Lhariiy and ihL LC)nlLXt ivilhin 'hILh it I)PL'rates. The Iruslees in LonjunLtion with thL manitigyemenl LommillLL detcrininL' (IIL Pi)IILy dnd direLlioii of'ihe Ll)arity. ThL mandgYLmLnl LominillLL L()InpfisLs IhL tNslL'L's logJLihLr '1th onL nciininalcd representaliK-e troiii Lach brJnLh. 'I'he objeLI5 and aLlivilies ut. the Lharity Jre iarried out IhrougFhi)ui SLoiland i'la ilie branLh neiivurk. Risk Mana2ement PoliL)' The trustees hai'e asse55ed ihe major risks to ii'hiLh IhL Lharily is Lxposed and are salislied thal %yblem are in place to mitigTale ihose risks.

Scottish Association For Children With Heart Disorders TrustL'es' An nu al Report (L'l)iiriiiu*dl Year ended 31 March 2025 ()bjectives and actii'ities ThL Lharily'% objLclii'Ls al'e.. l al ti) a(li'iinLL rhe ¢duL(Itii)n i)t' the piibliL Jb()Lir rhL pi'i)blein.% experiLnLed by LhilclrLn and yi)ung7 ddulis viili LollgyLnital hLari ioniliiiiins anil IliLir t-' Ibl Ic) rLIIL VL IhL sut'tLI'iligY dllLI Lli%li'L%%. ¢iiicI prc)iii()IL IIIL IVLltai'L' ot. IhilLlI'en ancl yi)uiigF adiilis wilh L()llbVLnital IiLarl L()n(Ii i ii)ns in parliLLilar by the %uppc)rl L)t' PdfLnl% ancl taim i lies, so Ihal iheii. L()ndiiiun Lif. liti iiiay bL IIIIPI'I)VLd. I n t'LlI'ihLI <illLL (If. IliL%L l)bjLLlii.'Ls bill 11()I i)IherTh'isL IhL Lliai'ily wil l seek.. {a I IL) iiiipr()N'i taLi liliL% t()I' Lhi IdrL'n anLI y()Lin&¥ adiilts ul licart unit% and in li()spirals Ihr()ug,lii)ui SLI)tldnd. 'LiiILnlb <1.% ii¢w' ILLhiiiquLS (ILII I'LSLai'Lli inl() hLarl cli %i)rdLr% anil ILLliniquLs. Ll()p aiiil li) ti)sILr ancl eiiL()Iirab7L' 'I'IIL Lliai'ily 1.% n()n-Irrinal Naiii)nal I ILiilih SLI-VILL LhannL Is, 'IIL 1i.LisILI% rmancL' "I'lii Lliarily L()nlinuL% l() prc)vidL tuncl% ti) siipp()I'l li()spildl% in piii'Lliasingy LqUiPliiLnl Ilial Is unavai lable Il)I'i)iigyli ii(Trri)ial N Tr1% liiiiiliiiL. WL. Iiiiil IL% iii nLLcI, aLliiii iii.%lLrLd Ihr(ILigFh IIIL II()%l)IlJl WL ItLII-L LILI)ai'liiiLnls. 'I'IIL Lli'iri Iy ci)nli nLIL.% li) %iii)ply IN. IlaiibiL' ('Il<ibFiIL'lILk In()nil()r% lo aLILII I i)aiiiiils ivII() LifL ()ii iiiai-tai'iii l aiil i-LllabFLil&ilii)ii ili-Ligl Iiiicl ai'L rLfirrLII li) li% by IliL' L liiiiLal ILain al IhL (ii)l£lLn J LibilL¥ hi)sPit&il iincl ()t' L()ursL l(i 'iLliili.% rLtirrLLI by anti-Li)ag7iilari()n Llinivs ()r niii'.%L.% ,17() iipi)Iy c()iitiriiialii)n ()t- LafL' tc)I' Ili¥ Pall¥iil. WL :IfL Llll'1'L'nily awaiiingy a Li)%1 Iii tun(l ai'livi)rk t(Ir IhL Larcli¢iL pfL-IhLalrL r()()In in Ilic IhLali'c sui IL al thL RI IC. CilJsgi()w. 'I"IIL tL'llii ai thL' hi)s1)ilal i s in IhL pr()LL.%% C)t' Inciki ngT IIIL IIILiltrL bl()Lk a Llii Icl tri¥nilly ared Inaki IlgT IlILir.j (IUl'llLy Ilii'i)ugli 11lL PI'I)LLSb cl li11 IL IL.5% %li'LS%tiil. li()1 ()111y t()r IhL L hi ILlrLli bill 'ils() t(ii- thL Pal'Lnts. Pr()JULtS SllLh a% IhLse i)ri)I'iclL the best %Lfi'iLL t()r LliildrLn tri)iii all ()N'¢r SLL)tlcind. Unt()i-IiiiialLly, IliL pri)IL'LI ha¥ bLLn IiLlcl up. WL l)dil l)ilPLLI Ih<il Ili is wnulcl liavL bLLII Ll)iiipILILd i n IliL' la41 ti n¢)nLicil yLar. bul thi% iva% n()I IhL LCISL. WL ai'L sli I l i n Ll)nlilL I Ivilli IIiL Iic)spilal IL'aiii l()(Ik i nbT atl¢r IIIL PI'C)jLLi and ai'L' J.%sured pr()gyrL%.s is bLingt iiiaLIL. WL Iii)pe t()I' L(IiiipILlion iii IIIL. L()IlllllgT tiniinLial yLar. TIIL %(ILial %lLlu ()1" Iliingy% is iTnpi)rtant t() u%. WL IiavL I'LLLnrly sel up a nLW in PLr%(In support g7roup and alili()ugyh IhL up lakL h<l.% buLn %l()iit I'L IIopL that .]1] ii'()rd i)t' mi)Iiih an(1 s()Lial InLdia help that this Nvi1S inLrLaSe in tliL L(Iiningi vLar. WL h(IPL t(} r()11 Iliis L)Llt in %ei'L'ral ditterent ai'eas. We L(Intinue t() supp()I'i Iviih Inany ()IhLr aLlivi IIL.s 1111'1)IigFlioul IIiL yLar, plLas¢ %L'L a Tiiore clLtai ILCI l isl b¢lc)w.

Scottish Association For Children With Heart Disorders Trustees, Annual Report (¢'iJniiiiuedl Year ended 31 March 2025 Achievements and pL*rl()rmance (¢'i&iiiiiiiii.dl l-he Lharily t'unLI.% (Incl riin% LN'Lnl% such as taiiiily iveLkLn(l% l() PiiloLhry, (lily% i)ul ti) tiiinily friendly plaLL% %uLh SirailiLlydL Park w'herL taiiii l ILI Laii InLLI up havL a walk ar()Iiiiil. plaine4 aiid tini%li thL day h<ivingF L(It'tee, tLa L)r si)tt drink% whils1 Lnjliyingr ei'L'ry()nL'% L()Inpany. WL al%1) ai-rangFc evLnt ti)r ()ur teens suLII (Is clays i)ul b()wl ingF, liibi ngF aiicl Lra/.y gFI)I I. fi)1 l(IwLd by %i)IllL rLtrLshiiiLnl.4 alliiwi ng thL ILen% fi) giLI t() kn()w LaLh ()IlILr InL)rL. WL i-iin ILLn ii'LLkLncl.% iiivay i() IIIL Aili()I l ('LnirL in Pitl()Lliry hLrL i)ur ILLll% Lan hJvL tun liikinb pai-t in Lippf(11)rialu aLIIviiiLS and I'Lla¥ingi ivliLn nL'LdLLI. B()tli abi)ii 'L'LkLnd Ll'Lnt% ai'¢ i'ei'y sULLL%%ILII and IVLII allcllLILcl. WL, hai'L ()ur anniial L'l)risliiicl.% Pcirlic% in DLLLiiibLr LaLh yLiir, ()nL in L"'(li nbLirg,h. IhL ()tl)Lr in (ilasgi()w. -I"IIL Q"hri%iinas partie% arL IV¥1 l atlL'nLIL'd, IhL Lhildren Iiavc a bal I cndingF Iviih i'isil trom a very SPLLi411 wliilL bL'arclL'cI biLnl ILman. WL run a Laravan al Fa%kally L<iraiian park in PLrih%hirL. I.IL'arl tamiliLs WLfL LILligiliiLLI i() 4L'e that alih()ugFh Ili¢ park ha% nL'iv ownLI-%. WL li¢ll.'L Ll)nliiiuL'LI i() IipLn IIIL Larai'aii allLI i() thal Lll(I WL wLre fill ly bL)()kL'cl thr()ugihc)ut thL sea%L)n whiLh has LontiniiLcl int() this yLar. I"hL Larai'¢in was rLplaLLd in 201 ? witli IhL help ()t' thL WoiidLn Spoon Chariiy F ()uiiLlali()n ancl is Iic)IV L()Iningi Ii) able whei'e ivc ivil I iiLL'(I ti) rL'plaLL' il In the next L()Iiple ot. yL'ai'% ancl tundrai%illgT t()r thi% Is ni)w uncler way. pre.lOuSlY sl<ilLcl. IIIL %I)Lial .%idL' ()t' IliL Lliarily 14 vury iiiip()rlant, bringyingT l()gvuther fami IILS, l¢¢nagFL aiiLI adult palienls li) hLlp buil(l a nLliii()I'k i)t- tyUPP()rl IlirL)ugylI()Iii SLI)ildiid. All ihe abc)ve hLIp Ui ti) aLhieve our s()cial objL'Ltives dc)es ()ur ACYM lo bL I)LILI in (i Ia5gF(), l()wards IhL Lnd ()t' SLPl¢inbL'r. The charity has been involved in IhL iinpri)VLillLnl i)f- IhL %LrviLe ihri)UgTh il% inv()IveinLnl with ihe SLollish C'()ngiLnil(il Cariliai SLrviLL {SQ'CSI 'h() launLlILd slaiidards tor IhL' aduli anLI Lhildren's h(i%piial%. SLotiish hLalth boards are in Lon%uliation ivitli I l¢alih IIiipi'L)vLmenl SLI)tlancl in whiLh we are al%0 InvolvLd. Fl(Iwever altl)i)ubyli thL mLLlingy% havL' n()I ree.%tabli%hed 4ince thL pandLni ic, we arl kL'pt up to (latL' via emai Is. 'I'IIL Lharily hLavi ly invi)Ived iviih Il)L SLI)tli%li Acliili L'i)ngFLnilal CardiaL S¢rw ILL'% I SAL'L'S I ILain in allLndingy Ii'ansiliuii cvLnl% supp()rii ngT ILLllab?Ll'S ITlI)vin&, tr()111 Llii IilrLli sLfviLLb ensuringi d %iii()oili trdn.%ilion. We LonlinuL' li) pr()vid¢ sUPP()It Ii) thL LardiaL niii-%L %PLLialis1.% Ihi'()ugihi)ul the yLaf Linil allL'ncl rLgFulai- me¢lingys. WL Lonlinu¥ li) be hLavi ly involved ii'iih IhL' LliniLian% troin IliL Lhi IdrL'n's h()%pilal%, pri)vidingT .%UPP()rl witli proJLLt% inLluclinb paLiliatriL Ldl'cliaL res¥dfLh clL'I'LI()pinLnt l()i)kingF at bLtIL'r Myay% to %uppi)I tamil ie%, us wel I liLlpiiig¥ willi planiiingy an (Ipeii d(ly. InvL'stmLbnts P(Illiy 'I'IIL' 11-Il%tLL'% havL Ll)nsiclLrLcl the iniiL%lin¢nl i)ptii)ns avai lablL l() tlie cl)¢irily ancl havL agFrLLd t() hiild Jny cxLess tund% in IhL batik. InanLlal rLview TIIL fLsults i)f' Il)e ()PLrali()n i)f' IliL Lhai'ity ti)I' IhL year arL .%h()Ivn iii ihL aiiaLhLII SialLIIILnl ()t' P in(InLidl ALlivitiLS. The nLI inLI)ming rL%ourLLS tor IhL yLar LndLd 31 MarLlI ?0?5 arL £13,335 {2(1?4 . LL),851)}. The nLI inLI)iiiiiigF resourLes will bL ac4dLd i(I reser.¢ aiicl IhL balanLe ()t- £181,080 (?0?4 - £167,745) will bL' Larried ti)rward.

Scottish Association For Children With Heart Disorders Trustees, Annual RL'port (i'iiiiliiiued) Year ended 31 March 2025 inancial reTr'iew iL'iTrniiiiiii.d) RI'SLbrves l-lie IruslL'L's havc LonsiLlered LarL'tiil ly IliL pi)1 ily li) bL adL)pl¢d Lind liav¢ deleriiiinecl tliat the unre%li'iLied rLsLrvLs 1)t' IliL Lhariiy IL'XLIuLlingJ I'LsLn'L.S I'LlalingT t() tIXLd iinil Ilii)%L alti'ibutLible l() Lle%igTnaiLd t'unlls) s1i1)ulcl iii)I bL Il)aii L25,00(l i)r IIIL Ll)s1 lif- iiieeliiigF ()iie year lit. Ih¢ Lharily's ovei'l)eads, IhiLhL'VLr is tl)L hig,IILr. Plans lor t'uluri. pi'ri()ds ThL aim.4 anLI i)bjL'LliV¢% L)t' Ilic Lliarily ivill L()niiniiL in IhL Ll)ming' yLar. Fun(Ii'ai%ingT acliviliLS IIIILIL'rlakLii li) aLIIiLI'L' IhLsL aiiiiN Il'l I l als1I rLinciin I hi %LlllIL, I'I)L L IILlI-ily li1% 41gYI'LLd Iii LL)nliniiL tun(ling' L oabyu(.'hL'k IN IlcingFL melei's ti)r bi)Ih %LI t'.IL%tingy anLI sclt'.iiianagiLinLlli (It. anti-LuagFuliltiun Lare. In Il)L' Liiiiiinb yL'ai' IVL wi I l L()nlinii¥ Witli thL l&iiinLli ut. a nLW gwr()up Li)n4i%lingF ()' gyr(Iwn-up Ll)llgFLnital li¥&irl paiiLiiIs L'&il l¥cl13r&ll.'¥liLarl ALL%. -[ i) clLil¥ I lily IIJVL Jri'aiig'LLI J L()tfLL 1111)fiiiiig 411icI iliLir iiLxl L vLiil 1% a wLllnL%S Ii'alk ti)11()NVLII by a Lc)t'fLL (incl Lhal. 'I'1i1s gFrc)up will ()t'tLf sUPP()rl li) all gii'()Ivn up Ll)llgyLni lal hL.'Iri i)iiiieni.% Iliri)ugihi)Lil SLI)I liinil 'ind bLyI)iicI. li 1% h()pLLI IliLy will ()rg¥¢llii%L iiiany suppi)I'l aLliN'iliL% l)ver IIiL' yLars. WL arL bLiildingi a tund li) rLI)laLL IhL LJfai'¢in al Fa%kally Qarav¢in P¢irk. CJlWLn IhL agFe ()f' Ilie LurrLnl Laf41V6in (incl IliL U%L Iiiii. faiiii l IL% gFLI ()Iil {)I' il, IIIL Lai'iiiiaii is %1i()Iviiigi 1)t' WLar aiiil IL'<lr. WL plc)i) li) L()Illinii¢ (iui. iiii.'IilvL'IMcni ivi Ili IhL %('('8 <111(I l)Iibl IL I-IL¢ilili SLI)Il¢iiicI li) tiii'iliLr iini)ri)I'L L'ifL t()I' Ill I i)illiLiils. IIILII. LcifLfs &inil i)Ill'¥llis 11i1'()Iig,Iii)Iil %L()IlanLI. WL al%() i)lan Iii ii)nlinuL C)ur inv()li'L'mL'ni vi Ili biiili Lli ilLlrLn anLI acliili% li()sPilcils g¥jK'ji)bT sllPPI)I'I IiLIv pi'()jLcI%. 'li¥ ¥li'iri Iy 511.11 I CL)IIIiiiLIL ivi Il) IIIL %UPP()rl LVLiIIs SilLli IIiL laii)i l! ai)Ll ILL'II IVUL'kLiicls ivhi l%( Ii)i)king' l() aLlcl iiii)rL tilln i ly anLI ILLn day% i)Iil i)ttLI-i ngT .%llPI)(Irl l() al l i)Iir IiLai'l tai)ii l iLs. I'ru4tL'L'5' fLSP(Trn5ibilities StatLinent I'hL triislLLS afL fL%I)Iinsi blL t()I' prLI)Lll'ing' IIIL Irii4lLL*' I'eP()rl cinLI IhL' tincinLial %l<ilLinLnls in <lLL()rclJnLL' Iviili cippl iLabl L la, dliLI UiiilLcI K illgYLI(Iiii A¥L()111)li lig¥ %ILiiiilJrLI.% l U iiilLII K iiib?Lli)iii (JLIILI'cil ly AL¢LPILd ALL()unlingy PraLIiLL), I"IIL I'iw appl ii'41blL tcl Lhai'iliLS in SLI)Il'incl rLLiiiifL% thL Lhai'ily triistLe% t() prL'parL tinanLI'II stalLniLnr t'()I' LLILII yLLir ii,IIiL h giivL a iriiL ancl tair i'lLW (It. IhL %14ilL ()t- attairs 1)l- IhL Lliari iy and ot. IliL inLoiiiing 'LS()LII'LLS anLI appl iLatii)n ()t' rL.%()urLL'%, i)f' Ili¢ oliai'il! t()r Ilial PLri()d.

Scott15h Association For Children With Heart Disorders Trustees, Annual Report (I'iiniiiitsedj Year cnded_ll March 2025 Trustees, responsihilities slatement Ci'nnlinued) In preparing these tinancial stalen)enls. Ihe trusl¢¢s are rcqutred to.. eleLI suitable accounting pol IL ies and IhLn applv them L()nsislently; observe the meihods and principles in thL applicable LharitiLS S()IIP; make Judgymenls and dLLounling esliinaies Ihai arL rLas1)nable and prudL'ni: siaie ii,heiher applicablL UK Accouniing, Siiind(Ird% hai'¢ b¢¢n £olluw¢d. subj¢LI Iv <iny Indlci-iiil depdrtures disLlobed and Lxplain¢J in ihL tinanLliil siatLmcnis' pr¢pare Ihe lin£iiiLial sldieiiienlb ()n Ili¢ lig LUliLei11 b&lSiS uiil¢%s it IS I IldPPI'opfi&iie to presumc Ihtil Ihe Lhariiy will cuniinuc in busine5%. Tlic trustC¢S &llC rcsp()nsiblL liir kc¢pinbJ adLqU<lte ilLL()unlin&y rLLI)rds that arL t4uf'ti¥iLnt to show und ¢xpl<lili ilic ilidl"ily's ti"illlSdLIiuiib <iiid disi10sL ii'itli rcii*uiiablL a¢iuracy al ()ny tiniL ihc tinanLiiil posilion ol" lh¢ Lhiirily dnd LndblL Ilittiii io Lii%ui"L Ilial IIIL Iin(Illii<il bialLIIILlli% Ll)Iiiply ii'itli tlie L IiariliL.% <ind Trusiee% I nvesimenls l SLI)Ildnd l ALI ?00S, Ili¢ C Ii<ll'llV ALLuunts I S¢i)Il<iiidl RLbpulatii)nb ?00(). and tliL pri)I'isiiills Qt- IhL Tru%t DLed. 'fhey are al%1) rL%pi)n%ible l ()r %dl ¢giuarding' IhL ()I' IIIL Lli<ll ily iiiid hinLL lor lakinbj reason&iblL 5tLps tor IhL pfLI'enii()n and deieL l i(In ()t' traud <ll)d i)IhLr irrebFulariiiLs, The tru5tees' anniial reporl wa5 Jppr()vLd on 27 SepiLinhLr ?()?.S <ind sigine(I nn hehal t. nt. the bnard ot" trustees by: .1 rustce

Scottish Association For Children Il'ith Heart Disorders Independent F.xaminer's Report to the Trustees of Gicottish Association For Children With Heart Disorders Yoar ended.11 Nlareh 2024 I rLP(Irt ()n IhL tinanLial slaieinenis ti)r Ihe vLar ended 31 MarLh ?0?5, sLi oul un pagFeS 7 iy 16. RespLLrli'e respvnslbllltles uf irustL'L& aiid L'xdiiiiiii'r Tli¥ iliiiritv's truslLLS arc rL%p()n8ibl¥ lor thL pfLPiirali(>n i)t" rhc JLLuunls in uLL()rdanLe 'Ith IhL? iems (If tIIL Lli<iriii¢s ai)Il "fi'uslc¢ Iiii'i%tiii¢ni ISLOtlaiid} Aci l{)Oi und IhL L'huritiLs ALcc)unts (S¢otlund) RLgiul&ltiulls 200() (¢14 al)i¢iidcd }. 'ri)L Llilil'ily Ii'u%tLLJ LollsiLILI' tlial IliL audit ri4uifLmLnt ot. Rcbvu141tic)n l 01 111 (il iu (L) ol. Ili¢ 2006 ALLuunls Rcbiul¢Llii)n 441111 L l ul, tli¥ ALI <iiid to sliilc ii'licili¢i' p(IrliLulai- illallLfs havL Lom l(} Iny aiieiiiion. ljdsis 01. iiidcpcndent exaininL'f's rL'port My LX&iininaii()n LurriLd out in &lLLcirdanLL Il'itlI RLgTulaiiun I l i)t thL ?006 ALLounts RLJgTulation%. An cxJiiiin<ltii)n iiiiludcy <1 I'L1'i¥l. l)t- thL <iL¢uunlin&v I'LLords k¥pI by IhL Lhai'ily and a Li)niparison ot. the iIiLI)uiIIs1)I'CSLiilccl iviili Ilii)%L I'ClI)rds. It al.%i) i iiLludLti L()tlsidLralion i)t' an). ui)U%ual il¥lnS or disLlosurLs iii (ILLiiuiIIi, &iiid cxi)lan(Ilions t'i'ciiii Ili¢ Iru%lLLs Lonoiminby any SULh rnullLf*. I'hL proLLdurLS undL'riakeii du iic)I pri)I'iilL ill I Ili¥" LVILl¢iii¢ Iliiil Il'(Iiilil b¢ r¢quir¢d iii (in <iudit lind LonsLqu¥ntly I do not express an iiudi l opinii)n un ihe vieiv by ji'Ln by ilie iiL¥()unts. dcpcndLnl cx#mincr'5 sl#tcmL'nt In L()nnL'Ltion ith iny LxJniinalii)n. nu IndttL'r h<1% Liiine lii i)iy 'itlL'nl iLIn'. { I l h1¢h bTle5 me reasonabl¢ to bLliei'L Iliat in aiiy inalLrial rL'speLI IhL requirements: to kLLp aLLounlin&i rLLords in aLLordancL '71h S¢LIiL)n 4411)(d) L)t' Ilie ?00$ ALI anLI RLgTulafion 4 ot'the ?00() AILI)unts Regulations, and li) prep'ire ol. Ihe aLLI)unls ti) be I'eaLIILd. C'liJri¢fLd A¢Luunidni InLILpLiidLni I"-xainiiiL'T S Si)Iiili CJYIL CrL%iLni Liin Ldl iibui gli F.1112 9LG )025 Relciiant Protessional Body.. -I'he Inslttule ot. L hai'iei'ed Accounianls In Engyland and Wal¥S

Scottish Association For Children Il'ith Heart Disorders Statement of Financial Activities Year ended 31 March 2025 2024 Uni'LslriLILcI RL'slriLILd tund5 Total funds Total tunds Income and endowments l)()naii()n% aiid IL&FaLjL ()Ih¢r aLlivitie Inve%iniLni i iiLoimL ?2,154 8,.300 30,454 25,733 7,826 2.4$11 ?,450 I'otal inLI)me -35.¢)?5 8,-31)0 44.)?5 b:XPL'nditurL' LxpcllLliiiirL i)n rai.%ingF tiinds.. L ().sts i)t' rai%ingT (Ii)natii)n.% and 1(1.1157 15,753 E XPLndiiure ()11 Lhai'ilablL aLlivitiLs Tiital L'xpL)nditure 13,-3_31 17,SSL) 31).X91) 25.810 Lht incomLh #nd net moN'einL'nt in t'unds 18,-166 (5,0.11 I 9,856 RL'conc i15alinn ()t' I'unds i)lal tun(15 br()UgFlil tLifw4ll'cI 'rotal funds carriL'd forward 127.?8.1 40,462 167.745 157,889 14.5.649 -15.431 181,1181) 1()7,745 "I'IIL stalLiiienl i)I' tinancial aLlivitiL'.% inLluclLS cil l &vai n% and l()%%LS roLI)bynisLd in thL yLilr. A I l inc()IllL aiiil ¢xpL'iiililurL (ILrivL' tI'()11) L()1111 Illlillb clLliviliLS. The nntes on p#gcs g to 16 torm ptsrt of these lin#n£ial statenicTbt5.

ScottR5h Association l¢or Children M'ith Heart Disorders StatL'nient of Financial Position 31 March 2025 2025 ?0?4 Fixed 5(.t5 CurrL'nt 2ssi.ts C'J4h .11 b<ink .InLI in hand 181.9?0 16S,£?S Credi¢iirs', amniints fallin2 due within one Near 84() 78 Yet currenl issets 181.080 167.74) l-q)lul ussLits less current IlubilitlL'S 181,080 167.744 Nt¥l assets 181,080 167,745 Fundy lif ihc, churit), RL.s11'iLILcI tuncl.s Unrisiri¢tLd tund 35,431 14.5.649 40.46? 1 ?7.183 I'iital charitv fund5 14 181,080 167.745 'ri)LS¢ liii(IIILIKII il<il¥iii¢iits ii'fl"¥ t¢C> (Iiid auiliurisLd t.or i5suc on ?7 ScpiLmbL'I. ?11?.fi, iiiid dre slbJllLd uii bLlidl I. ()I' IliL bliai'd by: The nulL'S pa&ii'$ 9 iu l O f()rTll part uf tlbC'Sf fin¥nciMI slilcments.

Scuttish Assuciation For Children Ilith Heart Disorders otes to the Financial Staternents Year ended 31 March 2025 Cener*l information The Lh<2rity is £7 piiblic benetil enlilN- Tht. ¢ ddress nt. IhL prinLipal L)I'tiLe 1.% j)rit. d StateThenl of compliance I"hcse tinanLial italernents hI1.e been pr¢pared in complianc¢ wilh FRS 10? 'The F¥inanLial ReportingT Sidnclard appl iLable in IhL UK Lind the RepubliL ()t- Ireland,. 'ALL()unling? aiid Rcportin by Chariiics., SiaiLmLni ()1" RLLommLndLd Praclicc applicablL li) Lharilies preparingF Iheir aLLI)uni in aLci)rdanLe ii'iih Ihe FinallLldl RL'pL)rliT)gF Siandard appl iLablL in IhL L K anLI RLpubl IL of I r¥land (FRS 10?), let'tLLtiN'c l Januaiy ?0 I c)). iQ"l)ariliL% S()RP I FRS 10?)). IhL ChariliLS Lind l-rLi%IL'e Iiii'L%iiiieni (SLI)Ilaiid) ALI ?01)5 and IhL Q'liarily AL¢OUJIts Isioilaiid) RLLFulali(Ins ?006 las amen(le(11. Accounling policies Branches ThL aLL()unls inLI)rpi)ralL inLI)mc and LxpLnditLire tri)rn Bant7. and Buch sources of eslimatinn uncertaintv The preparation ot- the tinancial staleinenis requires managFement to make .judkTremenls. estimilte and assumptions Ihal afrteci Ihe arnounl% rep(irled. These estimale% andjudLFemenls are continuallv rLI'ieiwed and are b4i%ed Iin experi¢nL¢ and ()ther taLliir%. inL ludingy expeLtalll)ll% ()t' tuiure event that are bel iLved lo bL rea.%onahlc ulldLI- thL Lircum%lanLe.%. Fund accounting Llnrcstricted tunds are tunds that can be uged within Ihe charily's objcclifves. ai (he discretion of. the trustees.

Scottish Association For Children With Heart Disorders Notes to the Financial Statements fL'l&llllllllI,d) Year ended.11 March 202$ Accounting p(blicies (I'{&iiriiiiiiidi Tr u nd aLcounting (L'll11*tlej RLStriLIL'd tiincls 411'e tuncl% tliiil Lc)n i)nly be Us¢cl ti)I' i)artlLular I'e%lriLtLIl pui'p()%e% iviihin the Ll)cirily'b i)bjL¥ljllc%. Fun(1s arL rLslriLfc(l '1]un Ilicii. i)Lifpi)%L 1% sPLLitIL(I b}, IliL don(Ir i)r by IhL tLI-Ins 1)t' cin appLal ()r ii,IILrL IIILY arL' I'<ll%L(I I()I' cl l)ai-IiLLilar PLirp()sL i)r pri)jLLI. I ni(ImL' rLLI)xniti¢)n Al l inL()Ine is inLIuLILLI in IIIL. %laiLinL'nl ()t' ti nanL ial aLtiviliL% lI]en enliilLinL'nl lia% passLd t() Ilic Lharily, il 1% pri)bablL Ilicil IIiL' LLI)n()IlllL bLlILtil.s a%%()Ll&ile(I wiih (h¢ IrcinsaLliiiii will tIiiiv i() Il)L Llicirily anil IliL ain()Liiil Lan bL fLliably IllLasiirL(i. "fiiL t()Ili)wingF %PLLltic p()IiLiL.% arc appliLd to PiifiiLular CiltLg¥{)I'iL% L)t' i nLL)IllL.' i nLI)Ine ti'iiin cli)naiion5 L)r g¥rani% 1% rL¥()b¥ni%LcI whLn IlierL IS L'vidL'nLL Ot-Lnliilenienl li) Ihe &Fi fi, i'eLL'iPI Is probable (incl its aiii()unl Lan bL iiieasurL(I rel iably. ILbaLy illLoine is reLI)gFniseLI Il'hcn rLL¢I Pl 1.% pri)bablL (Ind LniiilLmcni is establ i%hLd. intLI-L%t Iin tuncls hLld c)n dLPI)sii 1% inLluilLIl wh¥n tlIL' ain()Iint rLLL'ii.'ablL Lan be mLa%urLd r¢1 iably by IliL' Lhai'ity. b.xpenditurL' recognition F.XPLndi lui'L is rcLI)gFiii%LiI i)n an ÉlLLI'iial% ba.si% a.s a l iabi lily 1% iiioiii'i'Ld. F.XP¢n(lilurL iiILluLIL% any V Al- wh ILII Lannc)t bL tully rLL()vLfLcI. MLcliLal LquipiiILnl 14 aLquirLcl a.s a V A-I- LXLinpt .supply. LxpLniliturL 1% LlatssitiLcl iindLr hL'ading'b i)t' IliL llillLlllinl c)t' tinanLiiil ilLtiviiiLb Ic) iiiliiLli il rLlatLS'. LXI)LncliiurL' l)n rai%lllgY tiiiiil% iiiiluLIL.% IIiL L()%1% ()t' all tui)(Ii'ai%i ngi £iLliw'iliL% Jncl L V¥iil%. LXPL'ncliiurL (Jn Lharil<iblL aLl1.717L% illLIuLIL.s all Ll)%l% inLurrLd by IhL' Lharity in ui)dL'riiiking aLl1.111Lts Ilial turiliLr li% LharilablL t()r IIiL bLllLtIl i)t' ils bLnLtILiariL's, illLILidinbv Il)1)SL upp()i-l Lc)%ls aiid L(i%1s rLlaliiigi Ici IIiL g?{)VLrnai)LL (It. thL Lhai-ity apporli()nLd to Lliariiable I"unkFiblc as&Lt I"angyibl¥ cifL initiJl ly rLL()I'cILLI al LL)s1, anLI .siib%LquLntly stalLII at Ll)St any aLLLiiiiulaiLd (ILI)I'LL ial i()ii aiiLI iliiP<lil'lnLnl l()s%Ls. Aiii, Iciiig%iblL L¢irriLIl ill I'L valiiLLI aini)unl% arL fLL()r(ILd al IhL' tail. valuL al IIIL cla1¥ ()f' I'Lvaliialii)n IL.%% any %ub%LqULnl aLLuinulalL£l dLpfLLiiilil)n dnd ub.%L'quL'ni &ic¥UIIILil&ilL£I iiiipai rinLnl l()SSL%. An inLrLLI%L iii IhL Lai-t'yinbi ginisLcI in (Iiher r¢L()gTni%Lcl gFains ancl Ii)%sLs, L'XLLI)I li) wliicli Il ()t'fsLI% (Iny pi'evic)Ub fLI'aliiali(In giain, in wliiLli ca%L IIIL I(15% is sh()Ivn iviiliin i)ther rLLOgFllisL'd gyains ancl l()ss¥s ()n rlie siaieinent c)t' tinanL ial aLlivitiLs. 10

Scottish Association For Children Il'ith Heart Disorders Notes to the Financial Statements (L'i)iiiiniivd) Year ended 11 March 2025 Accounting policies (I'ijiitiiiiiedj Depreelatirfvn Depreci¢ilion 1% ¢alLulaiLd s() li) IKyrilL i)tt' Ili¢ L()st ()r N'alualii)n cit. an asset, IL'S% it% rL%idual valuL, over thL USLtul eL()n()IniL l itL L)t' Ihat aSSLI a% ti)1 Ii)W%'. C ai'<ivan l inpairmLint ot. tiNed assets A I'eviL'w t()r indiLat(Irs ()t' inipciifiiiLnl is LarriLd ()ut al LiiLh r¥p()rtingF clatL, With rhL r¢cL)vL'rablL ain()uni bLinb LsiiinaiLLI ii,hLI'L %ULli inLIiLcil(I1'S LXi%t. WhLrL IhL carrs'inby valuL LxLLLcI.% IhL' rLLC)vLrablL ainounl, tIIL <1%sLI is IIIIPall'LLI aLL()rdingFly. Prii)I' iiiipairinLnls ai'L als() rLiyiLwL'(I ti)r P(ISsiblL r¢vei's£il £11 LaLh rLpi)rlingF dalL. 'InanLlal instrumLbnts A tinancial aSSLt c)r a tinanLi<il l iabil iiy ]% i'LLiigFni%Ld (In ly ivhLn Ilie Lntity bLL()mLs a P&irly ti) thL ci)nlraLlual provi%ii)n% (It. IhL in4lruir)Lnt. Currcni assels ancl LLiri'Liii liJbi IiiiLS are %ub%LqIILnily mLa%ufLd al (lie La411 1)r ()IlILr L()1isiilei'dli()ii ¢XPLLleil li) bL paid ()I' I'L¢LiVL'(l an(1 niil cli%c()Iiiil¢il. l)Iinations and legaciLS Uiii'LsifiLIL'LS Piind RLslriclLcl I'()tal Tr'und F'uncl. 2U25 Donati()ns l)(Inalii)n ()n I Inc. Il()nalic)n C'ai-'civaii (li)iialii)n aiiiily fun day d()nati(In ami Iy iVLLkLncl dunali()ns 8.()84 1? ?4() 92.5 ),6119 I? ?4l) (),47() 6,470 9115 )11.5 22,154 8,.11)0 -31),4.54

Scottish Association For Children With Heart Disorders ' otes to the Financial .StatementS (L'ijiiiiiiiied) Year ended 31 March 2025 Donations and legacies (c'iiiiiiiiiiL.di Uni'e%lricted Re51riLlcd Tolal Funds Fuiids l)i)nations l)iin:Iiii)n. ()nlinL Ili)nati()n Cai'avan diinari()n. F aini ly t'un (lay Ili)nali()n. ami ly ii'L'ek¥ncl di)naiii)n. 3,200 4.731 8,1144 ?,116.5 (),1?9 6.7L)() 6,1?9 ()77 887 (177 887 8.608 ?5.73.3 ()thL'r llctlvitli's U ni'LsiriL ILCI 'I'otal F u ndi Uni'L'slriLILd .1 ()ral F'uncls l.'uncl% 'un(I ?{1)4 iin(Ii'aising¥ Lveni% :Incl C lirisliiias Lal'cl 7,8?6 7.11?6 I nvL'5tinent Inc()mL' Uni'esifiLieLI I'(btal Tr u nds U iii'eslriLIL(l T()lal F Lin(Is uncls 2025 211?4 Flank inlL'fLs1 rL'LLIV&iblL !,4.5{) ?,450 2,1 (17 Cosls ol. ruising d()natiiins and IL'kFucii's Uni-LsiriLILcl 'l'otal Tr"unds Uni'ebtriLILcI I i)tal F Linils k'unils uncl ?1)?4 4,751 4,75? 2,8()8 C liri%liii<lN P&ifiiL% an(1 panl()111 IlllL L()sl Pri niillgF, %tali()nLry ancl p().%lJgi¥' I n%iiraiiLL F'un Llay L()%ts I"LL'II L VLIII L<)s1 .3()? 3()2 1 ,6X(I 100 4?9 7111 4,279 l .()80 614 43() 1.401 614 41(1 ?,401 429 7111 4.279 8,5811 8,580 10,U57 10,0.57

Scottish Association For Children With Heart Disorders Notes to the Financial Statements (&'rfinliiiiied) Year ended 31 March 2025 Expenditure on charitable activities bi, fund Ivpe Unrc%trictLd Re.%lriLILcl I'otal Funds F uiids 2025 CoagFuLhLk maLliinLS %iLk C l)1 l£lrLn - (ila%gT{)II' SiLk CliildrLn- ELlinbui'gFh I IL<lrtl ine - I IL'an C liilLlI'Ln bi)i)k% SiLk CliildrLn- Ldinbiirbsh- ti)y (ililS&1()w C'hi IdrLn's 1 I{)pital Lliill'ily F aniily aiid ILLiiJgTL Ii'L¥kLiid C ai'(IV(In L()sl L'(i.%l% i)t' L'XLL LIIiii L allLI ACIM IiiLLliiigT I ndLpLnilLnl L'xaii)inLr'% ILL 2.-3?6 3.1)00 5(11) 2,3?6 500 I,111)o I ,0(10 7,5118 7.508 5.823 I,.I 1.1 8411 84(1 Uni'L%iriLILd Funcl RL%triLILcl I"otal F uncl ?{124 CoagTuChLk In¥lLhinLS SiLk Q'lii ILlrLn CJ lJ.Igy()w SiLk L liilclrLn l..cli nbLlI'gyh Lcirl l iliL F ILiirl L'lii Icli'Lli b()()k SiLk C'lii IilrLn Lclinbiii'bvli l()y CJla%gi()Iv L h i Iili'LlI'S 111)spilal Lli'ii'ily aiii i ly anil ILLndgyL 1LLkLnd C aravaii Lo%1 L i)sts 1)f' LxL'LilliVC and A( im IneetingTS I ndLPL'ndLnl Lxaiiiiner'% tLL 2.01)1) 74 74 4,406 3,928 4,4ll6 .1,927 1,75 I 781) 1,7.$0 78(1 7,419 15,7_$3 l)uringT IhL yL(Ir IliL Lhcll-ily maclL giranl% ti) IhrL'L in%iiiiilii)ns1 ?{1?4 1)nL }, SiLk L"'lii Icli-Ln (ila%bi{)w. L.3.nlll) (2024 L?,(l{1111. Si¥k L IiilLlrL'n E. cli i)bui'bh. £500 (21)14 - £111 l) and (i141%gYL)w L lil Idreii, 1.10spital cliarily £ I ,01)1112024 - Lni I l. Duringi thL yLai' th¢ Lharity iiiadL donalll)n% lit. mLdiLal ¢qUiPlllLnt t() indii'iclual% li)lal ling7 £2,326 {2024- £? ?19). Independent examination t'ees 2025 2024 Feel Paydble to thL independ¢nt exaininLr tor.. I ndependeni Lxaminaliun of. tlie tinanLial slalemcnls 840 781) 13

Scottish Association For Children With Heart Disorders Notes to the Financi21 (ytatements (c'i)niiiiiii.di Year ended 11 March 2025 l O. Stal't. costs No salariLS ur ivagTL'S haiio bLun pdicl [(} ¢mpli)V¥LS. inLludingi ilie InembLrs Ot'ihL Lommiltee. during the yeai. l?0?4- £1)il). I l. TruslL'L' fLmuni'ratii)n and L'xpenses No I'LinunLraii(In ()r i)IhLr bLllLtIl.% tri)111 LiiipI()yinLiil ,111) IhL Lh<irily oi. a relaled Lniiiy wLre rLLLivLd by the tru%tLLs1 ?094 Lnil i. Ni) LxpLllsL.% werL paid i() Tru%lL'L% clui'ing, thL yLar l ?{1?4 - Lni l ). "I'hLrL IVLrL' n() rLlatL'd P<irty Iran%aLtii)n% Lluringy [IIL yLai- l ?1}?4 - £ni I l. 12, 1'an&iiblL' IixL'd assLItS E4uipinLnt Totul At l April 2024 #nd.11 MarL'h 21125 l)i'pi'eLilltlI)n At l Aprll 21124 #nd.11 M#rLh 21)24 C'urrvinky ainiiunt At.11 Marih 2U24 34,111(I .34,1111) -14,1111) 34.1(111 At 31 Mai-Lli !0?4 .1. C'redltors: aiiiiiLinls tal l iiigy cluL th'iiliin i)IiL yLar A¢crual% and dLtLrred i nLIIIIIL 840 781) 14, Analysls of chai'ltablL' I'unds Unrestrlcted lunds Ai l April At.31 March I nL()InL' Exi)Lndiiure Ti'anbfLr% J¢nLral tuiicl 1 ?7.?83 -3fj.9?5 {17.5$91 145.64l) Al l April ?(1?3 Al 31 Mai'LII 20?4 InLome ExpcnditurL "rrJn¥fer CJei)eral tuiid 139,?03 {17,476) 112,98.5) 127,983 14

Scottish Association For Children Il'ith Heart Disorders Notes to the Financial Statements (4'1111liiiiied) Year ended 31 March 2025 14. Analysis of charitablL' t'unds i¢'iiiiiiiiu£,d) Restricted funds Ai l April ?0?4 At .1 I filarch I nLOlll¢ ExpLndirurL 'I'ranstirs D()nation DLindLL,11-a>'%icIL Di)nati()n - Caravan 7,-17.S )).fj 113.-111) 18.41? 17.1)IL) l (}.(11)4 8..1110 I i_1,-1.11) 35,4.31 Ai l April ?0?.3 Ai 31 Mai'LIi 2024 I nLI)InL I,.xpen(lilure Ti-an%tLr l)(Inalii)n l)un£lL'elTaysid Di)nJtiL)n - Cai-avan 18,(18() 14.1)1() 3,1()9 18,-3.141 ?4,.368 1 (),1194 l? C)85 18.(186 {8,-1.341 l • L)8.5 4{1,46? .XPLnclilLlI'e'. F aiiii Iy <ind ILLnabi¢ weekLnd L arav(111 Losts 13,331 Dondtiiin _ DundLILI I"I'ay%i(IL - tuncls to be il%Ld in IhL 'I'ay%idL arLa. Di)n¢lti()n - Ldl'avan - tund% li) be U%L'cI ti)r il rLplaLL'IIILnl Laravan. 15-

Scottish Association For Children With Heart Disorders Notes to the Financial (ytatL'mL'ntS (c'iJiiliniii.d} YL'ar ended.11 March 2025 15. Analysi5 of net assets bLtWL'L'n I'unds Uni-LsifiLILLI F uiicls Re%li-ILle£l Total b u nd& unLI. 2025 C'urrLnl as.%L'I L'rLcliti)r% IL4.% tlian l yLar Nl't assets 14().48L) 1841)) -35,431 181.9?1) {114111 145,64L) 35.431 181,080 UnrL%lriL IL'd 'un(I RLslriLl¥d TL)ial Puncl 'UIILI ?{1?4 C urrLnt assL'I.% L'rLcli IL)r% IL5.5 Ilian l yeiir Nl't assets 1 ?8.1}().I 1781)) 40.46? l()8,5?.5 1781)} 1 ?7.?83 40.46? 167,74)

Scottish Association For Children With Heart Disorders Management Intormation Year ended 31 March 2U25 The following Pa%L doLs not I'orm part of thL, linancial statemL*nts. 17

Scottish Association For Children With Heart Disorders Detailed statement of Financial Activities Year ended 31 March 2025 2025 20?4 Income and endowments l)i)natii)ns and legaLies l)()natic)n. l)n l inc Lliinal i()ns C ar¢lV(In cli)nalii)n iiii ly tun clay Lli)nalii)n ainily iiyLLkLn(l Ll()natii)ns 9,609 (),796 6,1?9 677 887 (),4711 3(1,4 $4 ?5,733 ()thLbr #ctii'itlL'S iincli.cii%illgT L vLllis and C'hrislina% LarLI .%alL 7.%?6 I nvLhstmLnt inc()me 13aiik inl¥'fL.%l rLLLi vable Total in£i)Tni' 44,1?$ 35,(166 Tr'xpLhndlturL' C'(I51s ol. rai%inkv d(bnati(>nf¥ and IL'klllliL'% F UllLlr<liS1 Iigi aiid .lu%l ( li vii)gT LXPLIISL ('l)ris1iii'i% P<ll'l IL% anLI P¢iiil()iii iiii¢ c()%1 Priiiliiigy, 4lal j()IlLI'y aiicl pi)*labyL I n%iircinLL 'un (lily L()%Is TLLn LVLnl L()%15 4,75? 3()? ()14 4.1(1 ?,405 7UI 4,27L) 8,580 I11.()57 F.XPL'nditurL' on chai'ltal)li' actli'ltlLs LLgJJl Lin(1 priitLlliI)nal fLCS MLLIILLII LqUiPlii¥i)I l)L)niili(Ins ancl sPI)n%(Irship C'ai'avaii L()s1% :In(I taiiii ly aii(I IL'LiiagFL IIILLkLiid C'iist% i)t' LxLLul li'¥ cinLI A(iM IiiLLlillgT 84() 7811 4, 51111 13.331 1.-313 ?,()711 8,.33.3 92,3 |1} 15.753 I'olal expenditure 30.890 25.8lU Net income 13,335 9,856 18

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