Charity Reglstratlon No. SC041088 (Scotland)
FRIENDS OF THE BORDERS GENERAL HOSPITAL
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Frlends of the Borders General Hospltal

FRIENDS OF THE BORDERS GENERAL HOSPITAL
CONTENTS
Page
TRUSTEES, REPORT
LEGAL AND ADMINISTRATIVE INFORMATION
STATEMENT OFTRUSTEES, RESPONSIBILITES
INDEPENDENT EXAMINERS REPORT
STATEMENT OF FINANCIAL AcfiviTIES
STATEMENT OF FINANCIAL POSITION
NOTESTO THE FINANCIAL STATEMENTS
8-12

FRIENDS OF THE BORDERS GENERAL HOSPITAL
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are pleased to present their annual report together with the financial statements for the year ended 31 March
2025.
OBJEcfivES & AcfiviTIES
The charlty's prlncipal objective is to advance health by supplementing the service provided by the Borders General Hospital
for the health, welfare and comfort of patients and staff through the provision of facilities, buildings and equipment which
may be required for the efficient running of the hospital To relieve those in need by reason of age. ill health. dlsability,
financial hardship or other disadvantage.
ACHIEVEMENTS & PERFORMANCE
During the year to 31 March 2025 The Frlends held two fundraislng events, belng a quiz night and golf day which were both
great success.
The Friends purchased entries and t-shirts for both the Kiltwalk and Great North Run, both events raised much appreclated
funds for the charity and hopefully increased awarene55 of the charity.
The charitable donations made by the Frlends totalled £140,416 12024- £15,446). These Included medlcal equlpment
(resuscitation trollies, tens machines, accuvein machines and prostate equiprnentl, furniture, appliances, vouchers and
various other items for the wards within Borders General Hospital and community nurse5. Included in this amount is
£25,000 donation which was forwarded onto the chronic pain team. Also included is £30,000 for the 'Friendly Bursary,
Staff are always extremely appreciative of these donations and the Friends are delighted to support them.
FINANCIAL REVIEW
The only ftJndln8 sources of the charity were donations and le8acies and fundraising income.
Reserves
At 31 March 2025 the charity had total unrestricted funds of £695,296 of which £163,749 are designated funds. These
designated funds are donations received with an expressed wish for the use of the donation.
It is the policy of the charity that unrestricted funds which have not been designated for 3 specific use should be malntained
at a level equivalent to one years critical expenditure. The critical expenditure of the charlty Is no more than £10,000.
Overall Posltlon
For the year to 31 March 2025 the charity has recorded a surplus of £69,432 compared wlth the surplu5 of £556,084 in the
year to 31 March 2024.
Income
The total Income for the year amounted to £215,7518 lar8e decrease compared to the previou5 year whSch was £591,446.
During the year we received very generous le8acy donatlons of £178,58912024-£565,0001.
We could not continue without the generous Support of the public and the f undralslng efforts of clubs, individuals and
organisations. Donations recieved by The Frlends of Borders General Hospital allow us to continue to support the Hospital
and wider community.
Expendlture
Expenditure for the financial year amounted to £146,319, an Increase from the previous year £35,362. This is as a result of
increasing charitable donatlons from the requests received during the year. The Charitable donations were £140,416 for the
year which is an increase from £15,446 in the previous year.
Goln8 Concern
There are no material uncertainties regarding going concern and the charity remains in a very strong positlon financially for
the next financial year.

FRIEND5 OF THE BORDERS GENERAL HosprrAL
TRusfEES' REPORT (INCLUDING DIREcfoR5' REPORTI{CONTD)
FOR THE YEAR ENDED 31 MARCH 2025
STRucfuRE. GOVERNANCÉ & MANAGEMENT
The Frlends of Borders General Hospital Is an unincorporated charity that is governed by its Constltutlon, last updatÈd ITh
2025.
Recrultment and Appointment of New Trustee5
Trustees can put forward recommendations for new Trustees. All current Trustees wlll then be asked for thelr approval for
the admisslon of the new Trustee.
Declslon maklng
When a rpquest comes In for a donation the prop05al 15 presented to all Trustee5, usually via emall. The majorlty of trustees
then either reject or approval the proposal. We are worklng on a more structured procedure for donatlons requests. thls Is
to ensure all requests ère kept on one re8lster and the progress can be easily tracked. This should also help us work with
the hospital more efficiently when dealin8 With requests.
Prlnclpal rlsks and uncertalnties
We consider a principal rlsk of the charity to be successlon . In order lo mltlgate thls rlsk currerit Trustees are encouraged
to conslder and put forward any recommendations for nèw Trustees. this has resulted in the appointment of a new Chair in
the year to 31 March 2025 ané we will continue lo encoura8e the recruitment of new Trustees.
Another risk Is the reduction in the level of donations recelved due to the ongolng cost of Ilvlng cr15iS Wlthin the country. In
order to mltlgate thi5 rlsk we keep up a social media presente, regularly updatlng our facebook pa8e wlth recent donations
and any f undralslng efforts carried out by individuals. We buy places in events such as the Great North Run to encourage
Individuals to partlcpate to ralse funds for the charity.
Plansfor future periods
We will continue to develop and move forward the following plans:
Implement a more structured procedure for donation requests
-continue lo work closely with staff members withln the various departments in the BordeTS General Ho5Pital to best
support them.
Chair
Dated..

FRIENDS OF THE 80RDERS GENERAL HOSPITAL
LEGALAND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025
Charfty number
SC041088
Re8lster•d office
Trustees
Independent examlner
ankers
Royal Bank of Scotland
6 The Square
Kelso
TD5 7HG
Scottlsh Wldows Bank
25 Gresham Street
London
EC2V 7HN

FRIENDS OF THE BORDERS GENERAL HOSPITAL
STATEMENT OF TRUSTEES. RESPONSIBIUTIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees are responsible for preparing a Trustees, annual report and financial Statements in accordance with applicable law
and United Kingdom Accountin8 Standards Iunited Kingdom Generally Accepted Accountin8 Pratticel.
The law applicable to charities in Scotland require5 Trustees to prepare financial statements for each financial year which glve a
true and faSr view of the state of affairs of the charity ond of Its incomin8 re50urce5 and application of resources, including the
Income and expenditure of the charity for that period.
In preparin8 these financial statements the trustees are requlred to:
select suitable accountin8 policie5 and then apply them con515tently;
observe the methods and principles in the Charities SORP..
make jud8ements and estimates that are reasonable and prudent,.
state whether applicable UK occountins 5tandard5 and Statements of Recommended Practlce have been followed, subject to
any material departure5 disclosed and explained in the financial statements,. and
prepare the financial Statements on the going concern basis unle55 It is inappropriate to presume that the charity will contlnue
In operation
The Trustees are responsible for keeping adequate accounting records that are sufficlent to show and explaln the Charity's
transoctions and disclose with reasonable accuracy at any time, the financial p051tion of the charity, and to enable them to
ensure that the financial statements comply with the Charitles and Trustee Investment Iscotlandl Act 2C(J5, the Charitie5
Accounts Iscotlandl Regulations 2006 las amended) and the provisions of the constitution. They are also responsible for
safe8u3rding the assets of the charlty and hence for taking reasonable steps for the prevention and detection of fraud and other
irre8ularlties.

INDEPENDENT EXAMINER'S REPORT
TOTHE TRUSTEES OF FRIENDS OF BORDERS GENERAL HOSPITAL
I report to the trustees on my examinètion of the financièl statements of The Friend5 of tho Borders General Hospital (the charity)
for the year ended 41 March 202,5. which are set out on pages 6 to 12.
Re5pon51blltles and ba51s of report
The trustees of the charlty èle responslble for the preparatlon of the linanclal statements In accordance wlth the terms of the
Ch3ritie5 and Trustee Investment Ikotalndl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The trustees
conslder that the audit requlrement Df Re8ulation IOlillal-Icl Df tho Charities Accounts (Scotlandl Regulations 2006 doe5 not
applv.
It Is my responsibllity to eKamlne the flnanclal statements as requ5red under 5ertlon 44llllcl of the Chailties and Trustee
Investrnent (Scotlandl Aci 2005 and to State whether particular matters have come to my atleiition.
B•il$ ol Independent •x•miner'i ststem•nt
My examlnatlon is carried oui In accordance with Regulation 11 of the Charltles Accounts Ikotlandl Regulations 2006. An
examination Includes a review of the accounting records kept by the charlty and a Lc)mparison of thè findnci#l staternents
presented with thosè records. It algo Includes tonsideration of any unusual items or disclosure% in the financlal statements, anci
seeklng explJnatlons from the trustees concernlng any such mattels. The procedures undertsken do not provlde all the evldence
that would be requlred In an audlt, and consequently I do not express an auolt oplnlon on the vlew Given by the finantial
statements.
Indtp•nd*fit e¥amlner's st•temont
In the course ol my examinètlon, no matter has come to my attention
l. whlch 8l¥es me reasonable cause to belleve thJt In any material respect the requlrementS'.
to keep accountlng records In accordance wlth Seclton 44llllal ol the Charltles an(J Trustee Investment Iscotlajdl Act 2005 and
Re8ulation 4 of the Charltles Ateounts (Acotlandl ReEulatlons 2006 and
-to prepare flnai)cial statemei)ts wh5ch accord wlth the accounting records and comply wlth Re8ulati¢n 8 of the Charities ALCQUnts
IScotl8ndl Regulations 2006
hove not been fTiet, or
2. to whlch, In my oplnlon, attentlon should be clrawn In order to enable a proper understandin8 of the flnanclal statements to be
reachEd.
Date

FRIENDS OFTHE BORDERS GENERAL HOSPITAL
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlrted Unrestrlcted
Desl8nated
Funds
Total funds
Total funds
Funds
2025
2024
Note
Income from:
Donations
15.074
10.567
9.651
180.460
19S.534
10,567
9,651
582,707
7,716
1,023
Fundraising
Investment income
Total Income
35,292
180.460
215.751
591,446
Expendlture on:
Charitable activities
119,767
26,552
146,319
35,362
Total resources expended
119,767
26,552
146,319
35,362
Net Incomlng/loutgoln8) resources before transfers
184,4761
153,908
69,432
556,084
GRO55 TRANSFERS BETWEEN FUNDS
NEf MOVEMENT IN FUNDS
184,4761
153,908
69,432
556,084
TOTAL FUNDS BROUGHT FORWARD
616,023
9,841
625,864
69,780
TOTAL FUNDS CARRIED FORWARD
531,547
163,749
695,296
625,864
The statement of financial activities includes all 83ins and losses recognised in the year
All income and expenditure derive from continuln8 actlvlties
The notes on pages 8 to 12 form part of these financial statements.

FRIENDS OFTHE BORDERS GENERAL HOSPITAL
STATEMEpif OF Fif4ANCIAL POSITION
Charlty Registratlon No. SC0410881Seotlandl
As at 31 Marth 2D25
2025
2024
Note
CURRENT A55ET5
Debtors
405
304
Cash at bank and in hand
780,317
780.722
648.394
LIABILrriES
Credltors.. omountsftjlling due wlthln one yeor
185.4251
122,5301
NEf CURRENT ASSETS
625 864
TOTAL ASSETS LESS CURRENT LIA8ILrriES
695,296
625,864
FUNDS OF THE CHARITY
Unrestricted funds
531.547
616,023
Deslgnated funds
163,749
9,841
TOTAL CHARITY FUNDS
695.296
625,864
The. f Inanclal statements on pa8es 8 tc 15 were approved by the Trustees on
. and were si8ned by:
Chalr
The notes on pages 8 to 12 form part of these financial 5latements.

FRIENDS OF THE BORDERS GENERAL HOSPITAL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
l Accountlng Pollcles
Charlty Infomiatlon
Friends of the Borders General Flospital Is a charity established by constitution and it is registered as 8 charity with the
Office fo ihe Scottish Charity Regulator, its registered number is SC041088. The registered office i
Basls of preparatlon
The financial statements have been prepared under the historlcal c05t convention unless otherwise specified within
these accountlng polScles and in accordance with United Kin8dom Accounting Siandards, including Financial Reporting
Standard 102, 'The Financlal Reportin8 Standard applicable in the United Kingdom and Republic of Ireland. I"FRS 102.1
Iunited Kingdom Generally Accepte.d Accounting Practice), the Statement of Recommended Practice ISORP) 'A¢counting
and Reporting by Charities prep8ri118 the.ir account5 in accordance with the Financial Reporting Stondard applicable in
the UK and Republic of Ireland IFRS 1021.. Ihe Charitie5 and Trustee Investment (Scotland) Act 2005 and the Charitie5
Ateounts IScotland} Re8ulations 2006 las amended>.
The charlty meets the deftnltlon Df 3 publlc beneflt entlty under FRSIQ2.
The preparatlon of financial statements requires the use of certain critical accounting e5timate.5. It also require5 trustees
to exerclse their jud8ement in the Pfocess of applying the accounting policie5. Use of available information and
applicatlon of judgement aTe inherent in the formation of estirnates. Actual outcomes in the future could differ from
such estimates.
The accounts are prepared in sterling. whlch is the functlonal currency of the charity. MonÈtèry amounts in these
financial statements are rounded to the nearest £.
Golng concern
The finanrial statements are prepared on the 8olng concern basls. The Trustees have consldered a perlod of 12 months
f rom the accovntlng perlod end date and are satislfled that the charity has sufflcient reserves to continue in operational
existence for the foreseeable future.
Charltable funds
Unrestricted funds are income sourtps whlch are receivable for the objects of the charity without frjrther specifled
purposes and are available 35 general funds. Designated funds are donations which have been received with an
expressed wlsh. the charity aim5 to fulfil any wi5he5 and therefore keep5 the donations within a deslsnated fund.
Incorne re¢o8nltion
All Income Is recognised once the charlty has legal entitlement t¢ the Intome. It Is probable that the lThcome will be
received and the amount of Income receivable can be measured reliably. Where donatlons or grants are received for 3
specific purpose, they afe induded within restTiCted income and any unexpended portlon is carrled forwaFd a5 3
restricted fund. Where a donation is 8iven with an expressed wish, the income is included within a desi8nated furid and
any unexpended portion is carried forward as a desi8nated fund. Assets Of 8ifts in kind received by the charity are
recognised as income when receivpd and are included at market value or at an e5tirnale of their value where market
value Is not readily known.
Expendlture recognltlon
Liabilities are recognised as expenditure a5 soon as there is a legal or constructive obli6ation committing the charity to
that expenditure, it 15 probable that 5ettlemenl will be requiwed and the arnounl of the obligation can be me3svred
reliably. All expenditure is accounted for on an accruals basis and ha5 been Classified under headin85 appropriate to the
charity's circumstances.

FRIENDS OF THE BORDERS GENERAL HOSPITAL
NOTES TO THE FINANCIAL STATEMENTS ICONfDI
FOR THE YEAR ENDED 31 MARCH 2025
l Accountlng Policles {Contlnued)
Debtors
Debtors are amounts due for donations which have not yet been received from fundraising platforms.
Accrued income is amounts due for interest but not yet recelved. Accrued income is recognised at the undiscounted
amount of cash receivable.
Cash and cash equlvalents
Cash and cash equivalents consist of cash on hand.
Credltors
Creditors are obllgations to pay for £oods or services that have been acquired. They are recognised at the undlscounted
amount due to the supplier, which is normally the invoice price.
Flnanclal Instruments
Flftanclal instruments are recognised In the statements of financlal actlvities when the charity becomes a party to the
contractual provision5 of the instrument. Flnancial instruments are initially measured at transaction price. Subsequent to
initlal reco8nltion, they are accounted for as set out below.
Financial Instruments are cla55ified as either 'basic' or 'otherf in accordance with Chapter 11 of FRSIO2.
At the end of each reportlng period, basic financial instruments are measured at amortised cost usln8 the effective rate
method.
Financial assets are derecognlsed when the contractual rights to the cash flows f rom the assets expire, or when the Trust
has transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognised only once the
liability has been extinguished through dischar8e, cancellation or expiry.
Judgements and kÈy sources of estlmatlon uncertalnty
In the appllcation of the charity'5 accountin8 policies, the trustees are required to make Judgements. estlmates and
assumptions about the carrying amount of a55ets and liabilities that are not readily apparent from other sources. The
estimates and associated assumptions are based on historical experience and other factors that are considered to be
relevant. Actual results may differ from these estimates.
The estimates and underlying assumptlons are reviewed on an ongoin8 basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised where the revlsion affects only that period, or in the period of
the revision and future periods where the revision affed5 both current and f uture period5.

FRIENDS OF THE BORDERS GENERAL NOSPtfAL
NOTES TO THE FINANCIAL sfATEMENTS (CONT'D)
FOR THE YEAR ENDED 31 MARCH 1025
2 Income
2025
2024
General Donations
Kiltwalk donatlons
Great Scottish Run donation5
Great North Run donations
Total donatlons
189,399
628
579,432
1.549
476
168
5,339
195,534
1,250
582,707
(Designoted.. £180,460 2024., £8,950)
Golf event
Qulz night
Total fundralslng
(All unrestrictedj
9,375
1,192
10,567
6,420
1,296
7,716
2025
2024
3 Investment Income
ank interest
fAII unrestrlctedj
9,651
9,651
1.023
1.023
4 Charltable Actlvltles
2025
2024
Attend
Audit fees
Donation5
Friends of BGH mug5
General Expenses
Golf event expenses
Quiz night expenses
Great North run costs
Kiltwalk costs
Postage
Println8 & Statlonery
Subscriptlons
Website costs
(Designated.. £26,552 2024.'£360)
725
690
14,280
15,446
297
140,416
31
1,970
180
2,029
21
1,907
342
1,768
359
25
30
32
216
702
146,319
216
35,362
5 Trustees
None of the trustees IOT any persons connected with them) received any remuneration or travellin8 expenses during
the year.
6 Taxatlon
The charity is exempt from taxation on its activities because all of its income Is applied for charitable purposes.
-1(

FRIENDS OF THE BORDER5 GENERAL HOSPITAL
NOTES TO THE FINANCIAL STATEMENTS ICONT'D)
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
7 Debtors
other debtor5
Prepayments
Accrued income
297
75
243
32
405
61
303
8 Current Ilabllltles
Creditors
Other payables
Accruals
995
8,250
84,431
85,425
14,280
22,530
Accruals include expenditure on charitable donations that the Friends have agreed to pay for but have not yet been
invoiced for.
9 Charltable Funds
At l Aprll Incomlng
2024
resources
Resources
expended
119,767
At 31 March
2025
Transfers
General funds
616,023
35,292
531,547
Designated funds..
Margaret Kerr unit
9,351
150,000
11,1021
158,249
ITU
490
4,981
5,471
Ward 7
29
29
Ward IS
450
1450)
25,0001
26,5521
1146,3191
Chronic pain services
25,000
180,460
215,751
9,841
625,864
163,749
695,296
De518nated f unds are donations received with an expressed wlsh.
-11-

FRIENDS OF THE BORDERS GENERAL HOSPITAL
NOTES TO THE FINANCIAL STATEMEf+lTS ICONT'D)
FOR THE YEAR ENDED 31 MARCH 2025
10 Analysls of net assets between funds
General
Deslgnated
Total
Debtors
Cash at bank and in hand
Creditors amounts falling due within one year
Net assets at 31 Marth 2025
405
615,573
184,4301
531.547
405
780,317
85,425
695,296
164,744
995
163,749
11 Related party transactlons
There were no related party transactlons in the year.
-12-