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 Th￿tee$
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 T￿￿te¢S
for the Year Ended 31 Marnh 2025
The trustees present their report with the f￿ancIal 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 pU￿0￿e$, 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. "ll￿e 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 buSine￿e8
towards the work of Lucky2BHere. W¥ are especially grate￿1 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 l￿d 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 is1￿lds 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 dI￿L¢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
fO￿nder. 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 Cha￿ge 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 Org￿lSationS 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¢
F￿ANCIAL RE￿￿w
Reserves policy
The Cornmittee consider the general fund of £201,984 will enable ￿ to continue rnmlng L.u¢ky2Bhere for the
forthcotniDg year 8￿d sUPPOrt future exp&n8lon pl2ng.
STRUCTURE, GOVERIYANC'E AND Ma_YAGEMENT
ROSS COWIE- tounder of LuelThQBHere
The Lucky2RHLrc tru4tees, voluntsers, fAmAly and friends were dev￿tated when: on the 6th October 2024 our foundcr
and friend ￿l￿d 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 m￿r￿ 2025 set oiit ottpages six to thirtcen.
R¢speetlve T49PDMslbllil•¥s of tnrnt,oeB and exAmlike
T￿¢ ¢hariry'8 tllL9t￿s arè rospf)JJsRJle for th¢ pryarution of the acLx>uThts ID a¢cotthce with the torrn8 of the ¢knitie*
end Tnxstw14v￿tr(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 exaM￿n¢T,1 tyort
My exa4thation wag oatrl¢xi out &C￿rdOn￿O tyith R¢BI￿atIon I l of th¢ ChaTitir8 Ac¢ounts (scotl￿dI ReBul&tiob8
2006. An ¢Kamina*Rott inch￿5 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 uAd￿l8kell do llot proviiie ali
the ¢YidEurelti#t w¢,uld bo requir￿1 io audit, Bad c¢)ll£equentls' I do not e%press'..aTr Audit,oplnion th¢ 8iV#
by th¢ aC￿ll￿¥s.
l￿de￿￿￿etst QXQllliucY'3 Stat•DtyJt£
lu r&wwtton with my eXary*l￿tiOll, 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 p￿Par&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¢'a￿oI￿ts 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 leg￿l¢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 fL￿dS
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 flu￿5.
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 aT￿ll&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 fi￿dS 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
fi￿dS
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
mOVe￿ellt
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 move￿ent 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