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2026-03-31-accounts

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Annual Accounts 2025/2026

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Financial Review

The majority of our income, £330,968 in the year to 31st March 2026 (2025: £270,584) came from grants. This was complemented by generous donations from individuals, much of which was raised by members taking part in events and fundraising for EOS.

Our expenditure during the year was £313,514 in 2026 which was similar to expenditure of £313,007 in 2025.

The Charity had a profit this year of £17,454 compared to a deficit last year of £42,423.

The result of the income and expenditure figures given above was that the charity had a balance of funds at the year-end of £130,070 (2025: £112,616). £72,769 of this balance (2025: £38,215) was held as restricted funds – made up of a variety of different grants provided for specific purposes, as detailed in Note 11.

Reserves Policy

Introduction

EOS is primarily dependent on restricted income from trusts, foundations and private sponsors, which means that income can fluctuate. In order to protect EOS members and staff from sudden major changes in the service provided, it is considered prudent to have some financial reserves to bridge any short-term funding gaps or to ensure EOS can be closed in an orderly manner.

Reserves to be held

The aim in any financial year should always be to hold unrestricted reserves equivalent to at least 25% of the planned operational expenditure in that current year. This does not include any major one-off expenditure eg. investment in new infrastructure or research. This should allow several options if a funding shortfall occurs, while also ensuring there is money for any contract and/or redundancy payments due.

In certain periods additional investment may be required which could take the unrestricted reserves below the target. The level of unrestricted reserves held should never go below the calculated cost of redundancies to all eligible staff at the end of the financial year + the cost of the most expensive sick leave to one person that could be incurred that year (whichever member of staff that may be depending on eligibility and salary) + any major contractual obligations.

Setting amount of Reserves

At the beginning of every financial year (April) once the annual budget has been agreed the amount aimed to be kept in reserves will be set.

Spending of Reserves

Should the situation arise where the reserves are required the Board and the CEO will decide how best to spend the reserves (e.g. staffing and activity levels) depending on the circumstances.

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(continued) Reserves Policy

Review

We are committed to formally reviewing our policy and good practice every two years however this does not prevent any changes taking place at any other time due to changes in practice or legislation.

At the year end the Charity holds £130,070 (2025: £112,616) in reserves of which £57,301 (2025: £74,401) is unrestricted and of this, free reserves not invested in fixed assets amount to £57,301 (2025: £74,401). No material amounts have been designated. The funds held at the year-end place the charity in a strong position to commence the next financial year. As with most charities the Charity constantly needs to seek new sources of funding in order for the work to continue.

Going concern

The trustees are not aware of any circumstances which would lead to the winding up of the Charity and thus are confident in its status as a going concern.

Reference & Administrative Information

Charity Name: Eczema Outreach Support is a Scottish Charitable Incorporated Organisation. The charity changed its name on 1 April 2018 from Eczema Outreach (Scotland). Also known as Eczema Outreach Scotland and EOS.

Board of trustees at date of approval of Annual Report and Accounts:

Elected during the year Heather Bell (16 Sep 2025)

Julija Gurman - Treasurer (16 Sep 2025)

Karim Hussain – Vice treasurer (16 Sep 2025)

Jim Emmott – Vice chair (16 Sep 2025)

Re-elected during the year

N/A

Trustees co-opted since the AGM

N/A

Other trustees

Sarah Jane Mitchell – Chair

Emily Manning

Rebecca Alderdice

Catalina Runcie

Resigned Trustees during the year Steven Macdonald (16 Sep 2025)

Faisal Dubash (17 Mar 2026)

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Reference & Administrative Information

Charity Address : Linlithgow Partnership Centre, Tam Dalyell House, 93 High Street, Linlithgow, EH49 7EZ

Tel : 01506 840 395 / 07 807 048 070

Web www.eos.org.uk E-mail: info@eos.org.uk

Independent Examiner : Andrew Niblock, Henderson Loggie LLP, 10 – 14 Waterloo Place, Edinburgh, EH1 3EG

Governing Document: EOS is a Scottish Charitable Incorporated Organisation, governed by its constitution. It was registered with OSCR on 17 June 2011.

Charitable Purposes:

Charity Governance & Management:

The trustees are responsible for the overall strategic direction of the organisation. New Trustees are recruited and appointed by the Board using a process of applications, interviews and “taster” board meetings.

A senior management team, led by the CEO, is in place to manage the day-to-day operations of the charity.

This annual report was approved by the board, signed on its behalf by Julija Gurman, Treasurer.

Date: 19 June 2026

Signature: Julija Gurman - 2026-06-19, 14:57:01 UTC

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Independent Examiner’s Report

I report on the financial statements of the charity for the year ended 31 March 2026 which are set out on pages 18 to 29.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended); and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended);

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Andrew Niblock - 2026-06-19, 15:10:27 UTC Andrew Niblock CA Independent Examiner For and on behalf of Henderson Loggie LLP The Stamp Office, Level 5, 10 – 14 Waterloo Place Edinburgh EH1 3EG

19 June 2026

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Statement of Financial Activities

For the year ended 31[st] March 2026

Note Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2025-26 Funds Funds 2024-25
£ £ £ £ £ £
Income and endowments
from:
Donations and legacies 2 33,936 291,538 325,474 31,329 229,352 260,681
Charitable activities 3 5,098 - 5,098 9,350 - 9,350
Investment income 396 - 396 553 - 553
_ _ _ _ _ _
Total income 39,430 291,538 330,968 41,232 229,352 270,584
Expenditure on:
Raising funds 4 29,549 2,628 32,177 20,743 7,225 27,968
Charitable activities 5 26,981 254,356 281,337 36,360 248,679 285,039
_ _ _ _ _ _
Total expenditure 56,530 256,984 313,514 57,103 255,904 313,007
Net (expenditure)/ income (17,100) 34,554 17,454 (15,871) (26,552) (42,423)
Transfer between funds - - -
_ _ _ _ _ _
Net movement in funds (17,100) 34,554 17,454 (15,871) (26,552) (42,423)
Reconciliation of funds
Total funds brought forward at 1 11 74,401 38,215 112,616 90,272 64,767 155,039
April 2025
_ _ _ _ _ _
Total funds carried forward at 11 57,301 72,769 130,070 74,401 38,215 112,616
31 March 2026

The notes on pages 22 – 31 form an integral part of these financial statements.

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Balance Sheet

As at 31[st] March 2026

Balance Sheet
s at 31stMarch 2026
Note 2026 2026 2025 2025
£ £ £ £
Fixed assets 8 1,504 - -
Current assets
Debtors 9 3,136 2,884
Cash and bank 138,189 116,157
_ _
141,325 119,041
Liabilities:
Creditors: Amounts falling due
within one year 10 (12,759) (6,425)
_ _
Net current assets 128,566 112,616
_ _
Total net assets 130,070 112,616
Unrestricted funds 11 72,769 74,401
Restricted funds 11 57,301 38,215
_ _
Total funds 130,070 112,616

These financial statements were approved by the Board of trustees and were signed on its behalf by:

Julija Gurman - 2026-06-19, 14:57:01 UTC

Julija Gurman Treasurer

19 June 2026

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Notes to the Accounts

For the year ended 31[st] March 2026

1 Accounting policies

The following accounting policies have been applied consistently in dealing with items which are considered material and significant in relation to the company’s financial statements.

Basis of preparation

The financial statements have been prepared on a going concern basis in accordance with applicable accounting standards and under the historical cost convention. The charity is a public benefit entity and a Scottish Charitable Incorporated Organisation with the registered office as noted on page 18. The financial statements are compliant with the charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, the Statement of Recommended Practice (SORP) FRS 102 “Accounting and Reporting by Charities” (revised 2017), and in accordance with Financial Reporting Standard 102 (FRS 102).

Going concern

These financial statements have been prepared on the going concern basis which assumes that the charity will continue its operations. There are no material uncertainties that exist or material changes in the way the charity operates and the trustees consider it appropriate to prepare financial statements on a going concern basis.

Income

Income is recognised when the charity has entitlement to the funds, when it is probable that the income will be received and the amount can be measured reliably. Donations, grants and similar incoming resources are included in the year in which they are receivable, which is when the charity becomes entitled to the resource. Other trading income includes consultancy and research fees, which are recognised when the charity has delivered the service and is therefore entitled to the income.

Income that relates to a future period as a result of donor imposed conditions specifying the time period in which it must be used, is treated as deferred income.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. The charity is not registered for VAT and accordingly costs are shown gross of irrecoverable VAT. Where directly attributable, expenditure is allocated to the relevant functional category.

Expenditure on raising funds includes costs associated with generating income for the charity, either through fundraising initiatives or research projects. Expenditure on charitable activities includes costs incurred in supporting the charity and its objectives as set out in the trustees’ report.

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1 Accounting policies (continued)

Expenditure (continued)

Support costs are allocated between governance costs and other support costs. Governance costs comprise those costs involving the public accountability of the charity and its compliance with regulations and good practice. They therefore include the costs of the independent examination, together with the costs of trustees’ meeting and some staff costs. Other support costs relate to the administrative costs of running the charity and are allocated to charitable activities accordingly.

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Fixed assets

Tangible fixed assets are stated at cost less depreciation. Assets below £1,000 are not capitalised but are expensed in the year they are incurred. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment 25% straight line Furniture and fittings 25% straight line

Debtors

Other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid at the reporting date.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity, without further specified purpose and are available as general funds.

Restricted funds are those funds which are subject to restrictions on their expenditure imposed by the donor.

Pensions

The charity contributes to employees’ individual pension plans. The amounts charged in the Statement of Financial Activities represent the contributions to the defined contribution scheme and to individual pension plans in respect of the accounting period.

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2. Donations and legacies

onations and legacies
2026 2025
Unrestricted Restricted Total Total
£ £ £ £
General Donation 29,344 - 29,344 20,129
Corporate Donations 2,092 - 2,092 6,000
Grants from Trusts 2,500 222,504 225,004 113,716
Private Sector Grants - 69,034 69,034 107,876
Donations in Kind - - - 12,960
_ _ _ _
33,936
291,538
325,474
260,681

Of the prior year figures, £229,352 was restricted.

Included within general donations is £nil(2025: £330) received from a Trustee.

3. Charitable activities

haritable activities
Unrestricted
Restricted
£
£
Awareness Raising
5,098
-
Project Income
-
-
_
_
_
5,098
-


Expenditure on raising funds
Unrestricte
d
Restricted
£
£
Fundraising
6,244
2,628
Salaries
21,137
-
Employers N.I.
1,316
-
Pension
852
-
_
_
29,549
2,628

2026
Total
£
5,098
-
______

5,098

2026
Total
£
8,872
21,137
1,316
852
_
32,177
_ 2025
Total
£
8,740
610
__
9,350
2025
Total
£
4,344
21,759
1,013
852
_____
27,968

4. Expenditure on raising funds

Of the prior year figures, £nil was restricted.

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5. Charitable activities

haritable activities
2026 2025
Unrestricted Restricted Total Total
£ £ £ £
Support 1,214 36,068 37,282 29,044
Awareness 1,035 8,024 9,059 5,214
Behind the Scenes 3,504 16,621 20,125 14,109
Donations in Kind - - - 12,960
Salaries 13,198 168,276 181,474 193,071
Employers N.I. 706 12,301 13,007 11,021
Pension 1,220 6,104 7,324 7,517
Governance costs 6,104 6,962 13,066 12,103
______ _ _ _
26,981
254,356
281,337
285,039

Of the prior year figures, £255,904 was restricted.

6. Governance costs

2026 2025
Unrestricted Restricted Total Total
£ £ £ £
Salaries 2,741 6,202 8,943 8,611
Employers N.I. 142 519 661 655
Pension 127 241 368 343
Accountancy 3,059 - 3,059 2,494
Governance 35 - 35 -
costs
______ _ _ _
6,104 6,962 13,066 12,103

Of the prior year figures, £6,468 was restricted.

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7. Staff costs

Staf costs
2026 2025
£ £
Wages and salaries 211,554 223,441
Social Security costs 14,984 12,689
Other pension costs 8,544 8,712
_ _
235,082 244,842
The average monthly number of employees during the year was as follows:
2026 2025
No No
12 13
No employee earned in excess of £60,000 (2025: £60,000).
2026 2025
£ £
Key management compensation 113,050 92,798

Key management includes the Chief Executive Officer, Head of Services and Chief Operating Officer.

During the year there were no trustee expenses paid (2025: £nil paid to trustees).

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8.
Fixed assets
2026
Office
equipment
Furniture
and
fittings
£
£
Cost at 01/04/25
-
807
Additions
1,900
-
__
_
Cost as at 31/03/26
1,900
807
Depreciation as at 01/04/25
-
807
Charge for the year
396
-
_
____
Depreciation as at 31/03/26
396
807
NBV at 01/04/25
-
-
NBV at 31/03/26
1,504
-
9.
Debtors
2026
£
Trade Debtors
1,283
Accrued Income
1,853
______

3,136
10.
Creditors
2026
£
Social Security and Other Taxes
4,714
Other Creditors
5,405
Accruals
2,640
______

12,759
Totals
£
807
1,900
_
2,707
807
396
_
1,203
-
1,504
2025
£
2,230
654
__
2,884
2025
£
2,742
1,588
2,095
____
6,425

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11. Movement of Funds

Movement of Funds
Opening Closing
Balance Balance
1/4/25 Income Expenditure Transfers 31/3/26
£ £ £ £ £
Unrestricted Funds
General Fund 72,837 39,430 (54,966) - 57,301
Unrestricted grants 1,564 - (1,564) - -
_ _ _ _ _
Total Unrestricted
Funds 74,401 39,430 (56,530) - 57,301
Restricted Funds
Abbvie - 10,000 (10,000) - -
Alliance 3,724 34,910 (38,066) - 568
Almirall - 15,000 (15,000) - -
Awards for all – NI - 19,882 (10,636) - 9,246
Awards for All – - 19,866 (6,401) - 13,465
England
Awards for All – 13,670 - (13,670) - -
Scotland
Children in Need - 15,000 (15,000) - -
Garfield Weston - 25,000 (25,000) - -
Health Lottery - 19,847 (19,847) - -
Hive Accenture 3,617 - (3,617) - -
Leo Pharma - 7,500 (60) - 7,440
Peoples Postcode - 25,000 (25,000) - -
Lottery
Pfizer 676 13,294 (13,970) - -
Pierre Fabre - 12,479 (12,479) - -
UCB - 10,000 (10,000) - -
Viatris 15,740 761 (15,302) - 1,199
VTCT - 55,000 (16,307) - 38,693
Small Funds 788 7,999 (6,629) - 2,158
_ _ _ _ _
Total Restricted 38,215 291,538 (256,984) - 72,769
Funds
_ _ _ _ _
Total Funds 112,616 330,968 (313,514) - 130,070

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11. Movement of Funds (continued)

Opening Closing
Balance Balance
1/4/24 Income Expenditure Transfers 31/3/25
£ £ £ £ £
Unrestricted Funds
General Fund 89,772 37,232 (54,167) - 72,837
Unrestricted grants 500 4,000 (2,936) - 1,564
_ _ _ _ _
Total Unrestricted Funds 90,272 41,232 (57,103) - 74,401
Restricted Funds
Abbvie - 15,000 (15,000) - -
Agents of Change 1,034 - (1,034) - -
Alliance 1,479 34,522 (32,277) - 3,724
Almirall - 15,000 (15,000) - -
Awards for all – NI 5,645 - (5,645) - -
Awards for All – England 5,920 - (5,920) - -
Awards for All – Scotland - 20,000 (6,330) - 13,670
BSPAD - 5,048 (5,048) - -
Brian Murtagh 6,902 - (6,902) - -
Children in Need - 15,000 (15,000) - -
Garfield Weston - 25,000 (25,000) - -
Hive Accenture - 10,000 (6,383) - 3,617
Hugh Fraser Foundation 2,731 - (2,731) - -
Leo Pharma 6,154 - (6,154) - -
Pfizer - 3,254 (2,578) - 676
Pierre Fabre - 12,032 (12,032) - -
Sanofi 4,445 - (4,555) - -
Viatris - 47,542 (31,802) - 15,740
VTCT 9,589 9,071 (18,660) - -
Small Funds 20,858 17,883 (37,953) - 788
_ _ _ _ _
Total Restricted Funds 64,767 229,352 (255,904) - 38,215
_ _ _ _ _
Total Funds 155,039 270,584 313,007 - 112,616

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Fund Details:

Restricted funds

Abbvie Towards supporting families with eczema

Agents of Change To develop TikTok channel for teenagers with AD Alliance Enhancing the self-management skills of children with eczema and their carers in Scotland

Almirall Helping children and young people with eczema to thrive Awards for All England Towards supporting families with eczema in West Midland area

Awards for All NI To increase support to families with eczema in Northern Ireland

Children in Need Towards Family Worker salary Garfield Weston Towards work reducing isolation Hive Accenture Towards support and activities for children with eczema aged under 13

Sanofi Towards increasing confidence of children with eczema and their families.

The Health Lottery Towards supporting young people with eczema

The Peoples Postcode Lottery Towards the work of the charity

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UCB Towards supporting families with eczema

Viatris To support the charity’s work in education settings & printing of information resources VTCT Foundation To support young people with severe eczema

Small grants Includes a number of smaller grants towards supporting EOS’ activities, including grants from BAD, Etauliers, Global Skin WED and St James Place

12. Commitments under operating leases

At 31 March 2026 the charity had total commitments under non-cancellable operating leases as follows:

leases as follows:
2026 2025
£ £
Total operating lease payments fallen due:
Within one year 3,780 3,780
Between two and five years 930 1,494
_ _
4,710 5,274

13. Analysis of net assets by fund

Analysis of net assets by fund
Unrestricted Restricted Total
2026 £ £ £
Tangible Assets - 1,504 1,504
Net current assets 57,301 71,265 128,566
_ _ _
57,301 72,769 130,070
Unrestricted Restricted Total
2025 £ £ £
Net current assets 74,401 38,215 112,616

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Henderson Loggie Secure Messaging E-SIGNATURE CERTIFICATE

Certificate Summary

ENVELOPE SUBJECT: Final Eczema Outreach accounts DOCUMENT: Updated full accounts 19 June 26.pdf DOCUMENT ORIGINATOR: Keri Ritchie (keri.ritchie@hlca.co.uk)

ENVELOPE ID: 1841a158-0401-43f7-916f-45cceae46d26 DOCUMENT ID: 313760ac-020d-4060-9df7-7ceb533f1fd0 ORIGINATOR IP ADDRESS: 87.246.91.14

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Signatures

E-SIGNED BY: Andrew Niblock (andy.niblock@hlca.co.uk) SECURITY LEVEL: Secure Email (Authenticated) E-SIGNATURE ID: c7fb7856-ec0a-46f2-b0df-a4c2c3aa3753

Timeline

SENT: Jun 19, 2026 2:32 PM UTC VIEWED: Jun 19, 2026 3:09 PM UTC SIGNED: Jun 19, 2026 3:10 PM UTC USING IP ADDRESS: 91.223.67.31

I AGREE TO THE CONTENTS OF ALL PAGES ABOVE WITH AN ELECTRONIC SIGNATURE PRINT NAME: Andrew Niblock EMAIL: andy.niblock@hlca.co.uk

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NAME: Dorte Al-Gailani EMAIL: dorte@eos.org.uk

Updated full accounts 19 June 26.pdf [313760ac-020d-4060-9df7-7ceb533f1fd0] Page: 30 / 30