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-Ir<iilingy ancl is LngiagFLLI in raising tunLI% iincl inviiingy ancl reLL'ivingT L()nti'ibuli(Ins ti)
YjiIL' IILlp ancl %iipi)()rt lo LarcliaL Llii lilrLn and IliLir tillii il IL% Lind i(} IILIp Iiui'Llia%L L'%%Lnlial SPLLial i%Ld
IqLiipinLni Ilidl ]% ni)1 alway% ti)riliL()Ininbi Il)I'()Libih n(>rinal Naiii)nal I ILiilih SLI-VILL LhannL Is,
'IIL 1i.LisILI% <inLI iiiLiiibLr% i)i' IhL' LC)Ilii)i i IILe reLeivL iii) rLiiiiinLralii)n t()I' IlILir %LfviLLS. bLlI, l i k¢ al I i)IhLr
V()luiilLLrs liLI i)1 iibp IIiL Lliari iy. al'e I'LiiiibiirsLcI IliLi r IrdvL I l i nbi aii(l i)ul ()t' l)(ILkLI L'x P¥ii%L%. 'l-IIL Lliarily
Il()L% ni)l Linpli)y Jny(InL bLII rLlies %()ILly ()n vi)ILintLLI' Li)niri buti()n%.
A¢hlLiyLimLsnts #nd PL'rl(>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. pl<iy b>aine4 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 li￿1% 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<ili(Trn4 dues ni)l apply. It is iiiy r¢sponsibilily to LX¢iminL Ihc
ICL()unis d5 fLquir¢d undLI" >¢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 bTl￿e5 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 <lLL()Iinl% whiLh JLL()r(l ii'ith the aLL()untingi re¥(Irds dnd L()Inply ￿'1th RLLiulali()n 8
nt. thL 11}{l() ALLniints RL'giiil(Iiinn
havL niil heen met. ()r
( ? I Ic) u'hiLh. in my opinii)n. attLntion should be draiiin in ordLr to Lndble a prL)pLr undLrsianding> 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"¥ <LPPI"I)I'Ld b), Ilie bo<ll'd ()t' Iru>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<in. PitlL)Lhry. EdinburgFh.
CJlas&y(Iw and M()ntros¥ branLh¥s.
BASIS of preparation
Th¢ tinaiicial Siaiemcnis hai'e been pi'eparLd 01) Ihe hi%l(IriLal cii%l basis, as mo(litied by Ihe
rLI'Jlualion L)t' LLrlain ti nanLial and liabi l i lie5 and ini'LsimLni propLrliL's InLa%iire(l al tair
'alue Iliri)ugFh inL()niL l)r LxpendilurL.
The finaiicial slaieTmeni% are prepared in SlLrliiibJ, H'hich is Ihe funLiional LurrenLy ()f IhL L'niiiy.
Amounis are shown 10 Ihe nLarLs1 L.
Thc cliarity constitutcs a publiL benctit Lntiry ab dLtineol by FRS I O?
Going ¢one¢rn
I'here are no material unLLrtainties about the charity'4 abilily to continue.
Judgement5 and ke> 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'll￿11*￿tle￿j
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 <iin()Iiiil ()I' (ll) il55LI a fL%iIII (If. a l-LIlLIIuLIIii)11, 1% l-LL()g7iijsLcI in i)IIILr
rLLI)g7ni%LII giain% ancl l()5SL%, unlLS% Il rLI'LfsL* a LIILirg'¢ ti)I' ii)Ipaii'iiicnt Ihal hci% prLvii)Ii%ly bLLn
rLL()gTn i.%L(l Lxi)Liiililui-L wi Iliiii IliL' s1'llclllLIII ()I' tll)4111Lial aL liviliLS. A LIL'LfLa%L i n IhL Larryiii
ain()Lilli i)t' Lin aSbLI as (I fLsuII L)t- I'evaluali()n, is rL¢(>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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