REGISTERED CHARITY NUMBER: SC041103 Re ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Luck 2BHere Donald Rankin Business Services Tigh an Oisean Bridge Road PORTREE Isle of Skye Highland IV519ER
Luck 2BHere Contents of the Financial SÉatements for the Year Ended 31 March 2025 Page Report ofthe Thtee$ Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to th¢ Financial Stat¢ments 8 to 13 Detailed Statement of Financial Activities 14 to 15
Luc 2BHere Re ort of the Tte¢S for the Year Ended 31 Marnh 2025 The trustees present their report with the fancIal statements of the charity for the year ended 31 March 2025. The trustees have adopted the pmvisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accord8llc¢ with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effertive l January 2019), OBJECTIVES AND ACTIVITIES Our pU0e$, as recorded in our constitstion is to raise money in order to meet the objectives including fimdraising for acute medical care, training) research and equipment, Our objectives Tern&in the same: - Advancement of health Saving of lives - Advancement of education Page I
uck BHere f..rhe Tru$ forthe Yw End¢iJ 31 ACHIEVEfvIF,N-1S AN, t) PF,RFORIILINC In Ma5, 2024 ercived th¢ Prime Minister's Pnint of J.isht Award. This recogni%ed. the (Jutstanding wo aryied out by R.os"s in communities across the county as he was drivcll to lse aivareness of publlc acccss defibrillators alld emerg¢n¢y lif¢ support trnining. LucLT2BHere training tearns from Pottree, Kl>:eakin, Western 1sl&q, Diugw'alL Inverness, Badenoch and Strathspey, UllapooVGairloch hai'e been providing emergency life support training to many Gollllnuniti¢s. schools &nd businesses across Scotland inGludinir visits to several islands within th¢ tmicr H¢bridcs including R(mA Tire4 COIL Raasay and Canna. "lle visits hai'e been most enjoyable for the volvnteer instructor6 as we continue to tsach adults and children alike of all abilities bow to save a lrfe. All ne, knstructors conth]ue to romplete the online Resuscitation Council (UK) B8sic Life Support instrn¢tor course 45 part of their continuing profession8J development to ensure all ernergency life support training follows Resuscitation Coullcil {UK) current guidelities. Suptx)rt is then prosided by experienced trainers to ensu uniforn]ity across all training groups. Ibe certlfi¢ate la5ts three }ears after w'hich instructo .111 repeat the course. Throughout tbe 2(PJ-25 we have appreciated the fun(Iraising efforts of families, schools, com]nunities and buSinee8 towards the work of Lucky2BHere. W¥ are especially grate1 to the family of the shinty referee who survivcd all out of hospital C'dIaC arrest who eonilnued to raise Lund5 during 2024 along with diildren of a prKnw school who donated theii sponsorship money followlno wi event and we have subsequently enjoyed building a relationship with th¢ school as we plan to install a public aeeess defibrillator next to the school in additloll to a C'onmnunlty Investment Fund grant in the We8rem Isles, a Boxiug Day cliariLy golf c'vvnt ld Generous IIeart 13all. These are only a few examples, atsd we are teful for tlic trust put in Lucky2BlJer¢ to provide a high qLLality, personal service. Previous challenges with supply issues have improved considuyably and subsequently we have been able to set up deliverv of defibrillaior consumabley dlrecily from Zoll to is1lds Such &8 Tiree, Shetland and tkwig. This h streamlined our supply to OUT most rejnotc 'ca8. OTHL,R ACTIV]TIES Luck)QEIHere ha8 continued to implcineiit its "Happy Hearts project across all primary schools in Skye and Loclialsh along with training 130 pupils at one cvcnl on Skyc l&u¢ky2BHere trainers havc been involved in trialling the BHF Classroom RcvivR tool to assess the suitability for secoiidary schiK)I piiDi1g throiigbout Highland Council, After some IT upgrades within h{)01S this showed polential and the wnrk was ongotng however time constraints within a single school loss0 has proven dIL¢u11. Feedback was pmvided to the PTograrn. me develop¢. The adminiftrative wnrk involved in the rnnning nf Lucky2BHerc 18 Vft,%t with a high %tandLird required in cnmrnunication with many people reque%ttng defihrillatoTh, con.gumabl&8, edlication entries to The Circuit etc. The adminisiyator carri¢(l a h¢avy load through the 2nd half of the >peaY as ghe navTgated the wnrk of the charity without ow fOnder. This wa% only prJ&8ible with the work b¢ing carried out along.8ide the charity's treasurer and secretary and tnL8t¢s. ithin this fjllallcial year, following th¢ d¢ath of Ross CoTh'ie work began on the Chage of the charity from an UllillCOTporat¢d organisation with cbaritabl¢ statu5 to a Scottish Charitable IncorrK)ratsd Orgallisation. The truste aTe working with a SolicitQT from MacLeod and Maccallum to take thi5 foThYgTd, At the elld of Maroh 24 the secretary conllnenced the process of buildins up a current membership list and this is progr¢ssing w¢ll a]oDg with planning to ensure all volunteers Gornplied with PVG legislatLOn. The charity also engaged the services of Ma¢kenzi¢ Busines8 Solution8 to build a lleiv website as the prcvious provider had entered liquidaÉion. Lucky2BHere Gonttnue8 to work collaboratively with the partnetthip orEanis&tions Save J Life For Suotl2nd (SALFS) attending meetings quarterly, sharing the work of the charity &rtd leamitig from oth¢r OrglSationS represellte(L Page 2
ort of th¢ Trustc¢s for th¢ Year End¢d 31 M Ch 2025 Tho 8¢coud half of this financial y¢ar h&8 bc¢n ¢hall¢nging for all involved in l.u¢ky2BHerc. l)ur adn)inistrator, tru8t¢cs and volunte¢TS d¢alt iyith th¢ Ios5 of R0&8 m.ith d¢t¢rThination that w¢ woulij attempt to carry oll th¢ WOTk started bv him alld this w¢ do moi'ing fonward tog¢th¢r. Of particular not¢ is th¢1¢8d¢rthip Onstrat by th¢ Ch&ir, ,ho st¢d th¢ Ch[ty with compassion and prof¢s$ionali5m. Cbciir Luoky2BHer¢ FANCIAL REw Reserves policy The Cornmittee consider the general fund of £201,984 will enable to continue rnmlng L.u¢ky2Bhere for the forthcotniDg year 8d sUPPOrt future exp&n8lon pl2ng. STRUCTURE, GOVERIYANC'E AND Ma_YAGEMENT ROSS COWIE- tounder of LuelThQBHere The Lucky2RHLrc tru4tees, voluntsers, fAmAly and friends were devtated when: on the 6th October 2024 our foundcr and friend ld haviiig become unwell following a visit to th¢ Svottish Parliatnent's 25th 1V¢$8ry celebr&tiony in EdrThbu. His funeral was held iii PoTttre wher¢ tiibutes friim our Chair along with loiigstanding friends reflected bib pdyslon for all 8spects of his life including his dedication ts) pmviding liresaving equipmunl and emeTg¢ncv Lifc support troining thrnughollt Scotland. We miss him ¥reatly and the current Trusieog and volunteers wo to the best of our abilitics lo contilllle hts grcat l¢gA¢y, REFEREYCE AND ADMINISTRATIVE DETAILS RogisterL'd ChAriLy number SC041103 PriDCI l addre84 Trustees Independenl Examiner l.sadora Holden ACCA Donald Rankin Busill¢ss Services Tigh tm Oi%oan BrAdge Road PaRTRF,F Isle of Skye Highland IV.S19ER Pag¢ 2
2BH¢rc f the Tru8te& Year Ended 31 March 2025 or Approved by order of the board of trustees on ..a: I C) :.as...... . and siwed on its behalf by: Page 4
l report on the a¢coDJrs fly Ibe ye ended 31 mr 2025 set oiit ottpages six to thirtcen. R¢speetlve T49PDMslbllil•¥s of tnrnt,oeB and exAmlike T¢ ¢hariry'8 tllL9ts arè rospf)JJsRJle for th¢ pryarution of the acLx>uThts ID a¢cotthce with the torrn8 of the ¢knitie end Tnxstw14vtr(lent (Sootlllnd) Act 2005 ¥nd tbe Charitke8 Acix)unts (S0oU[r} ReguLitions 2006 (as am¢nd¢d). Ibe ]witys lTrstQ¢s eDnsider thatth¢ &udit r¢quirtrll¢nt of RegulaLion 10(lJ(a) to (t) of the A¢L¥vuts KoAultttiotL8 do¢s not apply. It is my Tp&potsibllity to exathill¢ th¢ aovA)unts a8 requiycd urLdor Section 44(IXc).of the Act to state wh¢th¢t particular Daatt¢ts have ¢ome to my attsntiDD. Ba of the JndeptndeDt exaMn¢T,1 tyort My exa4thation wag oatrl¢xi out &CrdOnO tyith R¢BIatIon I l of th¢ ChaTitir8 Ac¢ounts (scotldI ReBul&tiob8 2006. An ¢KaminaRott inch5 a rBvicw oythe aècouttting r¢oords kept by the obaTity and a OOthparfsoD of the Èwomits pres¢nitd with th06# rnLOI. It also iocludes consiilwation of &ny ullwual tt¢ms or diqclosur¢s in th¢ acoouftts aD.d so¢king expl4DAtti)n6.fEom you ay trustees (xy.]ng auy Juch M&1$. The pr4G¢aure8 uAdl8kell do llot proviiie ali the ¢YidEurelti#t w¢,uld bo requir1 io audit, Bad c¢)ll£equentls' I do not e%press'..aTr Audit,oplnion th¢ 8iV# by th¢ aCll¥s. ldeetst QXQllliucY'3 Stat•DtyJt£ lu r&wwtton with my eXaryltiOll, llo matter ha6 com¢ Éa rny alteDtion . (l) which give m¢ rebsonable caus¢ to b¢li•E that, in gjjy tnsterial resp,.th¢ rc.qulrets)¢n to kecp affr)UDtill¥ recora8 in &cordance with 8e¢tiou 44(1)(8) ot.tho 2005 Act alld Rtgulfftson 4 of th¢ 2006 Accounts RL'gulutions' alld to pPar&I ACC¢>Ulli) whicb M4th a¢wuL*ihE record8 and to comply ROgn1a& 8 of tbe A¢oouths R¢8ulati()tsA have not b¢onllrt' (") to Wtil¢ ib my op1ju0 att#ntiou thouia b¢ drawn ill onlor to #nthl¥ a pmptr ujthst&ry'tsg of th¢'aoIts to b¢ I)OtsBLd Raokin BF&8ines8 %¢wices Tigh an Oi&wa Bridge koad POKTREE IV519EK PÈ]gt 5
Luc 2BHere ststement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total fund5 Unrestricted funds Restricted funds Notes INCOME AND ETr41)OWMENTS FROM Donations and legl¢S 238,078 238,078 248,983 Other trading activities Investment income 10,854 384 10,854 384 Total 249316 249316 250 066 EXPEI NDITURE ON Raising fLdS 131,059 131,059 195232 Charitable aetivities To raise money for a¢uts medical care, training , research and equipment, Empowering communities, cooperating with organisations and making basic lifesaving skills part of the school curriculum. Macleod Research Project 62,501 2,161 64,662 58,760 Total 193 560 195 721 258 128 NET INCOME/(EXPENDITURE) 55,756 (2,161) 53,595 (8,062) RECONCILIATION OF FUNDS Total funds brought forward 146,228 23,895 170,123 178,185 TOTAL FUNDS CARRILD FORWARD 201,984 223 718 170,123 The notes form part of these fmanci&l statements Page 6
l March 2025 31.3.25 Total funds 31.3.24 Total fLmds Unr&8tricted funds Restricted funds Notes IrixED ASSETS Tallgible dssets 307 1511 2,818 3,718 CURRENT ASSETS StOLkts' Debto Casli at bank and in halld 32,222 14,930 32,222 14,930 185 193 16,872 16,793 141369 19.223 213,J22 19,223 232,345 175.034 CREDITORS Aniounts falling due within one year 10 (11,445) (11,445) (8,629) NET CURRENT ASSETS 201 677 19.223 220,900 166 405 TOTAL ASSEI TS LESS CURRENT LIAJ31LITILS 201,984 21,734 223,718 170,123 I%ET ASSETS 201,984 21,734 223 718 170 123 FULYDS Unrestricted flu5. General fund Designated:Equipment 201,512 472 145.711 517 201984 146,228 Restricted fLmds: M&cLeod Research Project 21,734 TO'I'AL FUNDS 223 718 170,123 The financial statements were approved by the Board of Trustees find authOriS for issue on 2.:.L.o.. ..2..,..........-. and ivere signed on it$ behalf bv: 'rbe notes forni part ef these fJnanci&l statements Pagc 7
Luc 2BHere Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basfis of preparfing the financial statements The fmancial statements of the charity, which is & public benefit entlty und¢r FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice appliGabl¢ to charities preparing th¢ir arwunts in accordance with th¢ Financial Reporting Standard appli¢abl¢ in the UIC and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Irelalld, and the Charities and Trnst¢e Investment {Scotland) Act 2005. The financial statements have been prepared under the historical cost Gonvention. Income All income is recognised in the Stat¢ment of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constrnctive obligation comtnitting the harity trj that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all c05t related to the category. Where costs cannot be directly attributsd to particular headings they have been allocated to activities on a b&8is consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following aTll&l rates in order to write off each asset over its ggtimated useful life. Plant & equipment Computer equipment 15Q/o on reducing balance 25 % on reducing balance stocks Stocks are valued at the lower of cost and net realisable value, after malcing due allowance for obsolete and slow moving items. Taxation The charity is exempt from tax on its charitable activities. Fund accountlng Unrestricted fidS cm be used in accordance with the charitable Dbjectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when Thds are raised for particular restri¢t¢d purposes. Further explallation of the nature and purpose of eath fund is included in the notes to the accounts. Hire purchase and lea8ing commitments Rentals paid under operating leases are cbarged to the Statement of Financial Activities on a straight li¢ basis over the period of the leas¢. Page 8 contillued...
Luc 2BHere Notes to the Financial Statem¢nts - continued for the Year Ended 31 March 2025 OTHER TRADING AcfiviTIES 31.3.25 31.3.24 Fundraising events INVESTMEf4T tNCOME 31.3.25 31.3.24 Deposit account interest 384 1,083 CHARITABLE ACTIVITIES COSTS Dir¢ct Cost5 Support costs Totals To raise money for acute medical care, training > re8e&rch and ¢quipm¢nt, Empowering communities, cooperating with organisations and making basi lifesaving skills part of the school curriculum. TRUSTEES, REIIIUNLI RATION AND BENEFITS 31.3.25 31.324 Trustees, fees and expenses 7,858 A total of £7,858 ( £IOOO/month + £858 expenses) was paid to Ross Cowie (Trustee) for the period April 24 October 24 for work undertaken in the management of the charity. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restricted fidS Total funds NCOME AND ENDOWIIIENTS FROM Donations and legacie5 233,576 15,407 248,983 Investtnent income Total 234 659 XPENDITURE ON Raising funds 195,232 195,232 Charitable activitles To raise money for acute rnedical care, training , research and equipment. Bmpowering communities, coopeTatillg with organisations and making basic lifesaving skills part of the school curriculum. Macleod Research Project 58,760 58,760 4,136 4,136 Page 9 continued...
Luc 2BHere Notes to the Financi tatements - continued for the Year Ended 31 March 2025 coiItPARATIVES FOR THE STATEMENT OF FJNANCIAL ACTIVITIES - continued Unrestricted Restiicted funds funds Total fimds Total 253 992 258 128 NET INCOMEI(EXPENDITURE) (19,333) 11271 (8,062) RECONCILIATION OF FUNDS Total fimds brought forward 165,561 12,624 178,185 TOTAL FUNDS CARRIED FORWARD 170 123 TANGIBLE FIXED ASSETS Plant & equipment Computer equipment Totals COST At l April 2024 and 31 March 2025 670 5,984 DEPRECIATION At l April 2024 Charge for year 373 45 2,563 855 2,936 900 At 31 March 2025 418 3,418 NET BOOK VALUE At 31 March 2025 252 At 31 March 2024 297 3,421 STOCKS 31,3.25 31,3,24 Stocks DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Other debtors 14,912 18 15,325 14,930 16,793 Page 10 continued..,
Luck 2BHere Notes to the Financi taternents - continued for the Year End¢d 31 March 2025 10. CREDITORS: AMOUNIS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade creditors Other oreditors 5,261 6,184 2,199 8,629 ii. MOVEMENT IN FUNDS Net mOVeellt in lld8 At 31.325 At 1.4,24 Unrestricted funds General fund Designated..Equipment 145,711 517 55,801 45) 201,512 472 146,228 55,756 201,984 Restrlcted funds MacLeod Research Project 23,895 (2,161) 21,734 TOTAL FUNDS 170 123 53,595 223,718 Net movement in funds, included in the above as follows: InGon)ing resources Resources expended Movement in funds Unrestrlcted funds General fund Designated:Equipment 249,316 (193,515} 55,801 45) 45) 249,316 (193,560) 55,756 Restricted funds MacLcod Research Project (2,161) (2,161) TOTAL FUNDS 249316 195 721) Pagell colltinuod...
L ck 2BHere otes to the Financial Statements - continued for the Year Ended 31 March 2025 ii. MOVEMENT IN FtJlYDS - eontlnued Comparatives for movement In funds Net mov¢ment in fLmd8 At 31.3.24 At 1.4.23 Unrestricted funds General fimd Designated:Equipment 164,991 570 (19,280) 53) 145,711 517 165,561 (19,333) 146228 Restricted funds MacLeod Research Project 12,624 11,271 23,895 TOTAL FUNDS 178 185 8,062) 170 123 Comparative net moveent in funds, included in the above are as follows.. tncoming resources Resourceg expended Movement in fimds Unrestrleted funds General fund DeS]ated.Equiprnent 234,659 (253,939) 53) (19,280) 53) 234,659 (253,992) (19,333) Restricted funds MacLeod Research Project 15,407 (4,136) 11,271 TOTAL FUNDS 250,066 258,128) A current yeaT 12 months and prior year 12 months combined position is as follow5,, Net movement in funds At 31.3.25 At 1.4,23 Unrestricted funds General fund Designated:Equipment 164,991. 570 36,521 98 201,512 472 165,561 36,423 201.984 Restricted funds MacLeod Research Project 12,624 9,110 21,734 TOTAL FUNDS 178.185 Page 12 contiTLued...
Luck BHere Notes to the Financial Statements - con for the Year Ended 31 March 2025 ii. MOVEMENT IN FUNDS - contlnued A current year 12 montbs and prior year 12 n]onths combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General fulld Designat¢d..Equipm¢nt 483,975 (447,454) 36,521 98) 98) 483,975 (447,552) 36,423 Restrlcted funds MacLeod Research Project 15,407 (6,297) 9,110 TOTAL FUNDS 499,382 453,849) 45,533 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 Mar¢h 2025. Page 13
Luc 2BHere etailed Sta t of Financial Activities for the Year Ended 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWl¥tENTS Donations and legacies Donations Grants 238,078 233,576 238,078 248,983 Other trading activities Fundraising events 10,854 Investment ineome Deposit a¢count interest 384 Total ineoming resources 249,316 250,066 XPELYDITURE Ralslng donatfions and legAcles Just Giving Fundraising costs 562 202 562 562 other tradlng aetlvltles Opening stock Equipm¢nt Closing stock 16,872 145,645 32,222) 65,756 145,786 16 872) 130,295 194,670 Charitable activities Trustees, fees Office rent Insurance T¢lephone Post, Stat & computer supplies Adv & promotional rnaterials Sundries Training Adrninistrative expens¢8 Donation5 Travel, accom & subsisten Repairs & renewals MacLeod Research Project Professional fees Sponsorship Car Hire Depn oFplant & equipment Carried forward 7,858 8,466 2,349 1,186 1,577 10,114 iio 3,183 20,231 12,000 9,979 3,048 865 1,949 6,090 451 2,782 17.945 155 1,053 687 1,324 1,440 1,600 255 45 61,478 749 3,020 53 59,086 This page does not forni part of the statutory fmancial statements Page 14
Luck BHere il d Statement of Financial Activitie for the Year Ended 31 March 2025 31.3.25 31.3.24 Charitable activitie5 Brought forward Computer equipment Bank interest & clwges 61,478 855 313 59,086 1,141 113 62,646 60,340 Support costs Governance costs Accountancy fees 2,016 Total resources ¢xpended 258,128 Net ineome/(expenditure) 53,595 This page does not forni part of the stathtory financial statements Page15