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