2025-12-31-accounts

REGisfERED CHARtTY NUMBER: SC041268 RT FTHETR EE NAN IAL sfATEME aB Serv￿$ Chartered Accovntsnts 63 Kenneth Street Stornoway Isle of Lewis Western Isles HSI 2DS

CONTEII IAL STATEMEN Page Report of the Trustees Independent Examiner's Report ststement of Financial Activities Balance Sheet Notes to the Financial St•tements 6 tr) 10 Detsiled Ststement of Flnancial Artivitie5 li

THE LEANNE F REPORT OF THE TR EE The trvstees present their report wth the financial ststements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by chariti￿.. Staternent of Recommended Practi applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Strndard aP￿Icable in the UK and Republic of Ireland IFRS 102) leffertwe l January 2019). OBJECTIVES AND ACTivrrIES Objertive5 and airns The organisabon is established for charitable purroses only, and in particular, the objects are.. to advance the health of those suffering from Cystic Fibrosis,. and to advance the understanding of Cysknc Fibrosis; and to promote and irnprove the life and facilities and conditions of (the beneficiaries} those suffenng from or affected by Cystic Fibrosis ,' and to relieve those in need by reason of ill-health, disability, financial hardship or disadvantage as a cOnWuen￿ of Cystr Fibrosis Significant artivities The Leanne Fund now delivers its specialist support seNices on a nationwide bass, following expansion into NHS Fife, NHS Lothran, and NHS Dumfrie5 & Galloway. The Fund continues tr> St￿ftgthen its provi&on across existing regions, with ongoing support from The Nab'onal Lottery Fairer Lrfe Chan￿5 pr(oramme, particularfy in relation to sport and fitne5S equipment and counselling and mindfulness service5. Working in partnership with the natonal cystic fibrosis tearns aCr￿S Scotland, The Leanne Fund currently supports approximately 600 individuals and their families, ensuring access to a comprehensive range of tailored se￿iCe5. In 2025, a total of £31,277 was raised through fundrai9ng activ￿￿5 in supp)rt of the charitable objecbves of The Leanne Fund. In addition, donatton income amounted to £138,332. This included a sKJnificant contribution of £36,026 from the Bridge tts Bridge Highland Cycle team (including a proportion relab.ng to the 2024 event receNed in 2025), as well as a further generous donation of £10,000 from the family of the late Jenna Mctntosh through Jenna's Fund. Other notable contributions Included £3,143 frorn collettion can income, £5,000 from the Grampian Truck Show, and £4,903 from the Robertson family, who continue to support the Fund through regular monthly bingo events. The annual 5kllOk event was On￿ again well attended and highly successful, alongside a range of other key fundraising initiatives during the year, including the 15th Anniversary Rainbows and Roses Ball and Tea Party, and the popular Dusk2Dawn walk, all of which contributed significantly to the overall totsl raised. The Board ￿MaInS deeply grateful to all individuals, groups, and organisations who conts.nue to sUp[￿rt the work of the Fund, whether through financial contribth'ons, volunteering, or fundraising efft)rts urKlertaken on its behalf. ACHIEVEMENTS AND PERFORMANCE Charitable activities During the year, the Fund received supp)rt from a range of oryanisations, induding Point and Sandwick Trust, the Scotknsh Children's Lottery Trust, and generous awards from Jeans for Genes and Scotsnid, all of which contributed to the delivery of its supwjrt servies. Significant funding was also secured from the Garfield Weston Foundation and the People's Postcc¥Je Twst towards the core costs of the Comerstone projett, enabling the Fund to meet essential Operati￿al expenses and sustain effective service delivery. Jn additson to grant incorne, the Fund experienced an Increase in fundraisng activty and dOnat￿n income throughout 2025. The Board extends ts sncere thanks to all supw>rters, whose conb'nued generosity has been instrumental In enabling the ongoiw provision of vrtal se￿iceS for indivwjuals and families affected by qstic fibros5. Page I

THE LE E FUND ETRU TEE EM R THEY AR FINANCIAL REVIEW Financial position During the period the charivs incoming reSoUr￿S exceeded the outyoiro resourc￿ resutting in net Incomlng resources of £86,673 for the period (2024 - net outgoin9 ￿soUrceS of £381}. Closing restrirteo funds are £43,587 (2024 - E19,9321, wlth ¢tsing unrestrfcted reseNes of £226,751 12024- £203.733) Closing restriLted funds comprSse funding received for 5r￿ctrIed services, either ty service type or geographical location, not yet spent. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity was set up in 2010 as a charitsble unincorporated group and the purpo￿ and administration are set Dut in our con5titLrtion. The charity became a Scottish Chartsble Incorporated Oryani5ation ISCtO) on 16 May 2014. Recruitment and appolntmtnt of new trustees All of the group'5 truste￿ are appointed or reappointed by the members at our annual general rHeeting in accordance wlth our constitution. The Annual Ge￿ra1 Meeting is usually held in June each year. REFERENCE AND ADMINISTRATIVE D￿AlL5 Reglstered C￿rity number SC041268 Principal addre$5 18 Bells Road Stornoway le of Lewls HSI 2RA Trust M Macleod Chairperson C Clelland Treasurer (appointed 1.7.25} K Craigie W A Mitchell W Mi(chell M Maciver J Macleod N Libby Inilependent Examlner John E Moffat BA FCA CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of le￿S Western 151eq HSI 2DS **)proved by order of the board of trustee5 on 4 August 2026 and signed on its behalf by.. C Clelland - Tr￿tee Pa9e 2

IMDEPENDEMT EXAMINER, THE LEA THE TR I report on the aetounts for the year ended 31 DeCem￿r 2025 t out on pages four to ten. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charib'es and Trustee Investsnent Iscodandl Act 2005 and the Charibes Accounts1Scotland) Regulations 2006 (as amended). The chanty'5 trustees consider that the audit requirement of Regulation Iollllal to Ic) of the Accounts Regulations 0￿5 not appFy. It is my reS￿nSIbIlity to examine the acctsunts as required under Sertion 44{Illc) of the Act and to #ate whether particular matters have come to my attention. Basis of the independent examlner's report My examination was carried out in accordance with Regulation 11 of the Charities Accwnts (Scotland) Regulations 20C6. An examination indudes a review of the accountsng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideratr'on of any unusual itetns or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would required in an audit, and consequendy I do not express an audrt ormnion on the Mew gwen by the accounts. Independent examiner's ststement In connection with my exarnination, no matter ha5 come to my attention .' 11) which gives me reasonable cause to telieve that, in any material respect, the requirernents to keep acc(wnting records in aCcOrda￿e with Serti() 44{1)(a) of the 2005 Act and Regulation 4 of the 2006 AccoLJnts Regulation5- and to prepare accounts which accord with the accounting records an(J to comply with Regulation 8 of the 2006 Accounts R￿ulationS have not been met. or 12) to which, in my opinion, attention should be drawn in order to enable a proper under5tsnding of the accounts to be reached. John E Moffat BA FCA The Institute of Chartered Aceountants in England and Waks CIB SeNi Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis Western Isle5 HSI 2DS 4 August 2026 Page 3

STATEMENT F FINAN IALA THE YEAR ENDED 31 DE EMBER 31.12.25 Total nds 31.12.24 Totsl fijnds Unrestrirted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 148,560 148,560 82,680 Charitable activities Charitsble activities 99,592 99,592 69,270 other trading artivities Investment income 32,902 32,902 1,609 25,021 2,018 Total 183,071 99,592 282,663 178,989 EXPENDThURE ON Raising funds 13,049 3,027 16,076 4,654 Charitsble artlvltles Charitable artivities 107,004 72,910 179,914 174,716 Total 120,053 75,937 195,990 179,370 NET INCOMEI(EXPENDrnJRE) 63,018 23,655 86,673 13811 RECONCIUATION OF FU14DS Total funds brought forward 203,733 19,932 223,665 224,046 TOTAL FUNDS CARRIED FORWARD 266,751 43,587 310,338 223,665 The notes fom part of these financial statements Page 4

LEANNE FU HEET 31 DEC BE 31.12.25 Total fvnds 31.12.24 Total funds UnrestriLted fund Restriaecs funds Noteg FIXED ASSETS TangiNe assets 1,969 1,969 2,625 CURRENT ASSErs Cash at bank 264,782 43,587 308.369 221,040 NET CURRENT ASSEf5 308 369 TOTAL A55Efs LESS CURRENT UA8ILrnES 266,751 43,587 310,338 223,665 NET ASSETS 266 751 310 338 223 665 FUNDS Unrestricted funds Re5triLted funds 266,751 203,733 TOTAL FUNDS 310 338 The financial staternents were approved by Boatd of Trustees and authorised for issue on 4 August 2026 and were sgned on Its ￿*haIr by.. O C.L.£. L ¢,, C aelI￿d - Trustee The notes form part of these financial statements Page 5

NOTES TO THE FINAN FOR THE YEAR ENDED IAL STATEMEN I DECEMBER 202 ACCOUNTING POLICIES Basls of preparlng the financial statements The financ￿1 statements of the charity, which is a public benef￿ entity under FRS 102, have been prepared in accordance W￿ti the charib.es SORP IFRS 1021 'Accounting and Reporting by Charrties.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive l January 2019),, Financial Repo￿n9 Standard 102 The Financial RerK)rting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investrnent (Scotlandl Act 2005. The financial ststements have been prepared under the historical ctsst convention. Income All income is recognised in the Ststernent of Finanaal Ath'vth'es once the charity has entitlement to the funds, it is prObat￿e that the income will be recewed and the amount can be measured reliab￿. Expenditure Liabilities are recognised as expenditure as ¥M)n as the￿ is a legal or construrtive oblvJation committing the harty to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation ￿n be rneasured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot direttly attributed to particular headings they have been allcKated to actwf(ies on a bags consistent wrth the use of resour￿. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equI￿ent 20% on cost Taxation The charity is exempt from tsx on its charitable activities. Fund accountlng Unrestrirted funds can be used in accordan￿ with the tharitable obieLti'ves at the discretion of the trustees. Restricted funds can only be used for pathcular restncted purposes wthin the objects of the Cha￿ty. Restrictions arise when speafied by the donor or when fvnd5 are raised for parb"cular restricted purptsses. Further explanab.on of the nature arKJ purpose of each fund is included in the notes to the flnanaal statements. Hire purchase and leasing commitments Rentals paid under operats.ng leases are charged to the Ststement of Financial Activibes on a straight line basis over the pericd of the lease. OTHER TRADING ACTIVITIES 31.12.25 31.12.24 Fundraising events Merchandise sales 31,277 1,625 23,665 1,356 32,902 25,021 Page 6 conb"nued...

OTES TO THE FINANCIAL STATEMENT THE YEAR ENDED 31 DE EMBER 2 INVEsfMENT INCOME 31.12.25 31.12.24 Deposit account irterest 2,018 TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees. remuneratK)n or other benefits for the year etkled 31 December 2025 f¢x the year ended 31 De￿[￿ber 2024. Trustees. expenses There were no trustees, exLEnses paid for the year end8J 31 December 2025 nor for the year ended 31 December 2024. STAFF COSTS The average monthly nurnber of employees during the year was a5 follows.. 31.12.25 31.12.24 Charity staff No employees received emoluments in ex￿$$ of £60,000. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACtIvtriES Unrestricted fLJnd Restritted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 82,680 82,680 Charitable activities Charitsble artWit￿S 69,270 69,270 other trading adivities Investment income 25,021 2,018 25,021 2,018 Total 109,719 69,270 178,989 EXPENDThURE OM Raisillg funds 4.654 4,654 Charltable artlvities Charitable artivities 77,746 96,970 174,716 Total 82,400 96,970 179,370 NET INCOMEI{EXPENDThURE} 27,319 127,700} (3811 RECONCILIATION OF FUNDS Total funds brought fotward 176,414 47,632 224,046 TOTAL FUNDS CARIUED FORWARD 203,733 19,932 223,665 Page 7 continued...

HE LEANNE TES TO THE FINANCIAL sfATEMENTS- con ' ER 202 TANGIBLE FIXED ASSETS Computer equipment COST At l January 2025 and 31 De￿Mb￿ 2025 3,281 DEPRECIATION At l January 2025 Charge for year 656 656 At 31 December 2025 1,312 BOOK VALUE At 31 De￿mber 2025 1.969 At 31 DeCeM￿r 2024 2,625 MOVEMENT IN FUNDS Net rnovement n funds At 31.12.25 At 1.1.25 Unrestricted funds General fund 203,733 63,018 266,751 Restricted funds SeNices l Grants 19,932 23,655 43,587 TOTAL FUNDS 223,665 86,673 310,338 Net movement in funds, induded in the above are as follows.. Incoming reSoUr￿S Resource5 expended Movement in funds Unrestricted funds General fund 183,071 (120,053) 63,018 Restrirted fynds Servi￿$ l Grants 99,592 (75,937) 23,655 TOTAL FUNDS 282,663 {195,990) 86,673 Page 8 continued...

HE EAN TEST THE FINANCIAL STATEMENTS - IDE EMBER 202 MOVEMENT IN FUNDS- Continued Comparatives for movement In funds Net ovement In funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 176,414 27,319 203,733 Restricted furbds se￿ICes / Grants 47,632 (27,700) 19,932 TOTAL FUNDS 224,046 1381) 223,665 Comparative net movement in funds, included in the atsjve are as folk)ws'. Incorning resources Resources expended Movement in funds Unrestrirted funds General fund 109,719 182,400) 27,319 Restricted funds Services / Grants 69,270 196,970) {27,7001 TOTAL FUNDS 178,989 {179,3701 13811 A current year 12 months and prior year 12 months combined poS￿"0n Is as follows: Net movement in funds At 31.12.25 At 1.1.24 Unrestricted funds General fund 176,414 90,337 266,751 Restrirted funds Servi￿$ / Grants 47,632 14,0451 43,587 TOTAL FUNDS 224,046 86,292 310,338 Page 9 continued...

THE LEANNE E FINAN IAL EME nu MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months combined net movement in funds, induded in the above are as follows.. Incoming resour￿5 Resources expended Movement in funds Unrestrirted funds Geneièl fund 292,790 (202,453} 90,337 Restricted funds Service5 1 Grants 168,862 (172,907) 14,045) TOTAL FUNDS 461,652 1375,360) 86,292 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 De￿mber 2025. Page 10

LEANN D￿AlLED ATEMENT OF FINANCIAL A I DECEMBER 2 31.12.25 31.12.24 INCOME A14D ENDOWMENTS Donations and legacies Donations Gifta 138,321 10,239 77,315 5,365 148,560 82,680 Other trading activities Fundraisir)g events Merchandise sales 31,277 1,625 23,665 1,356 32,902 25,021 Investment Income DerKJsit account interest 1,609 2,018 Charitable activities Grants 99,592 69,270 Totsl incoming resources 282,663 178,989 EXPENDMJRE Raising donations and legacies Fundraising expenses 15.028 2,864 other trading activities Merchandise 1.790 Charltable artivltles Wages Other operating leases - rent Insurance Light and heat Telephone Postsge, ststionery & adve￿sIng Sundrie5 Service expenditu Computer costs Professional fees Travelling Subscriptions Bank charges Volunteer costs Computer equipment 74,234 7,200 967 4,510 757 3,407 655 84,801 664 911 676 222 60 194 656 70,029 7,200 923 4,074 3,600 85,350 375 912 449 160 220 656 179,914 174,716 Totsl resources expend 195,990 179,370 Net incomel(expenditure) 86,673 {3811 This page does not form part of the statutory financial ststements Page 11