REGISTERED CH&lRITI' NLNIBf.R.. sc.fl4fjn91
Report of the Trustees and
Unaudited Finaneial Statements for the Year Ended 31 December 2021
for
Avril's Tru31

Avrllls Trnst
Contents of the Fln&nclil S¢atements
for the Year Ended 31 Deeember 2021
Pagt
RepTrrt of the Trustees
llldeptndent EX•n￿Mer,5 Report
StAtflDellt of Ftn8nclal Attlvltles
B#lanee Sbeet
Note5 to the FIDanelal Statements
7 ttTr 11

Avrll's T￿￿t
Report of the Trnstees
for th¢ Year Ended JI De¢ember 2021
The truste¢s present their report wth the financial statements of the charity for th¢ ye&r ended J l December 2021. The
tn]stees have adtspted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to ch8¥iti¢s preparing theiy accounts in accordance with the Finartcial Reporting stADda￿ applicable in the
UK and Republic of Ireland (FRS 102) {¢ff¢ctive l January 2019).
OBJLCTIVES AND ACTIVMES
Ob5tetSves and aim$
Charltable Purpose5
The Twst is estsblishcd for choritsble purpos¢s 0￿y, at]d in parliculsr, lh¢ objective5 to advance healtb by
supportlng &¢tiotss to iesearcb. raise awareness and diagnose bEart disease in adults aged 25-50.
Posltlon
The T￿$t works with other bodSe$ in¢ludin8 charities, wiiyersity reseaKh departments ?nd heart sp￿581181$ to achieve
its aims.
Operatlon$
The Tr￿¥¢ carrics out fimdroisiDg eyents pnd activities to generate the income requtred to thlfil its aims.
ACHtEVEMENT AND PERFORMAI¥CE
Charltable actlvities
We hav4 to daiE. complded the plawrtetji of PADS in 10¢81 Schools, in Hawi¢k.. Wilton Primary School, Drumlattrig
Primary School, Stirches Primary S¢hool, Bwnfoot Community School and Trinity Primary SchooL In Selkirk.. Selkirk
High S¢hool.
We also have units avatlable at..
Burrtfoot Community Hub. Hawick
Heart of Hawiek, Hawick
Morrisoii's Plc, Hawick
Lochp8rk Inéustrt81 Estat, Hawiek
V¥ttish Golf Club, Flawick
Joht)sloDS of Elli￿ Hawi¢k
Chisbolme House, Roberton
Hassendeart Burn, Nr Hawiek
Lillie51eaf Village Hall, Lilliesl¢af
Oregon, Selkirk
Bisley Clay Pigeon Shooting at Braidwo(Ml, Midlem.
Wilion Bowling Club. Hawi¢k
Wilton Deatt Hall, Ha￿l¢k
Lauder Pr4rnary School, Lt4udor
Lauder Bowlillg Club. Lauder
We alsu have a Mtsbil¢ Unit which ts used within th¢ commullity to cov¢r ¢v¢nts. Future pl8ns aT¢ tt> provide PADS fo
primary schools in Selkirk.
The focus on this year h¥s been 10 ensiire, where possible, the defibrillwtors we have in th¢ ¢ommuniry were fi￿lY
¢tional' and not on fundraising due to the Coron8viNs.
Avril'$ Tntst has been unabk to eomplete arnu&l fimdraisitig &ctivities due io th¢ itt¥aet of Coronavirus. Ovet 2021 tht$
has impacted nom?il rwining of the Charity wtth one of our main aiDL8 being to check d¢fibrillatot$ within the local
community, which has beeth impossible in some places due to lockdown restrictions.
Coronavirus h&% therefore bad a m#ssive in)p8ct on A￿1[,5 Trust ond our aims atsd objectives. Unfortunately we are now
lookit]g into closiDg Ibe Charity.
Pa8e I

Avrll'$ Trust
Repori of the Tru81¢¢s
ft)r the Y¢8r Etkded 31 Deeembtr 2021
FtNAf4CIAL REVtEW
FIDavtial p05itlon
Due to Coronavirns no fundraising activitie8 were ¢)rgatiised by tbe Tn￿ this year, howeyer third parties completed
ittdividual events and donated fvnds to the Charity.
Ai the year end the chwrity had f￿ld& to carry fonvard of £31,57812020- £35.475). The d¢ficit for the year wgs £3,897
(2020 defi¢il- £4,531)
Rest￿e$ polley
At1¢gst 4 years niaint¢naTrc¢ eosls will br retained for the sundrics r¢4uir¢d to etssu￿ that all our defibrillators are kept
fully operatiollal. 8nd that all training is kept up to date. We will al80 en5urc that we Tetsith ful￿8 to replace ihe pa¢kage
after their Itfe span. Due to Coronavirus and the imp&ct on fimdrdlsl￿ the Reserve Policy ha8 been depleted.
FUTURE PLANS
2022 and Onw8rds'.
Unfortunately we are looking into closing the Charity due io the imp4¢t of C4Yro￿vIn￿.
STRUCTUIiE, GOVERNANCE AIYD MANAGEMENr
Goveralng document
The Charity is ¢onttolled by its gov¢ntitw document. a d¢cd oftrust Alld constitute8 an Unincorpo￿tCd charity.
Chkrlty eonstitutlo
Th¢ Charity is a SL'ouish Clwitsble tftcorporated Organisrdtion (SCIO). It was regkstered on th¢ 4 S¢p*mber 2014. Jt
has 8 Sitl8le tier stsucture and as such the trustees are the members of the ¢barÉty.
Rtcrnltment 4nd appolTrlmellt of new trujtees
The n)ana8ement committee, which normally meets on the %econd last Thursday of the month, ar¢ the charity tNstee$.
Membership of the management eoTnmitttt is open ¢0 Jll volunteers wl)o otd with all the fundraising activities of Ayril's
Trust.
Trustees are el￿*d gt th¢ Atttwal General M￿ting which was held in November. Ther¢ must be a minimum of tbree
nd a maximum of ¢ight tr5]stc¢s.
Deelslon th8klftg
Due to Covid and other issue4 meeting8 between tr￿te¢S have been don¢ over face time. Howev¢r thie to the pandemie
it b88 been difficult to do muclL
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charlty llumber
SC045091
Prlncl al Address
Trustees
Page 2

Avril's Trust
Report of the Truitees
the Year Ended 31 Dectn)ber 2021
REFERF,NCE AND ADMJNISTRATtVE DETAIts
Inde
t.ndent ftrxaminer
Gall kobcTLson CA
Tweedside Park
Tweedbank
Gal￿ble[S
S¢lkithire
TDI 3TE
Approved by orderof thc board of tru$t¢¢s on
. and si￿ed ort its be￿lf by..
Page 3

llldepeDdeDt Ex*mlner'$ Report to the Trustees of
Avril's Trust
I ￿pOrt the awjunts for the year ended 31 Dccomber 2021 set out on pag¢s five to elev¢n.
Respe£*ive responslbllities thf trllstees And examlTrer
The charitys tniSt￿8 are rcspottsible for the preparation of the accounts in accordance with the terms of the Charilirs
and TNstee Investment {Scoiland) Act 2005 and the CIMrities A¢¢outhts (Scotland) Regulations 2006 {aq a￿nded)- The
charIt￿S tru$t¢C5 consider ihat the audit requiremeni of Regulation 10{I)(a) lo {¢) of the Accouttts Regulotions does not
apply. It is my respojjsibility to examine Ihe accol￿ts as r¢quired under Seclion 44(1)(c) of the Act and to state whether
p8rttcular rnatteTS have come 10 my ait¢DliotJ.
Ba818 of tbe Independent exlmlller's report
My examinAtion was Ca￿ied out in acgordao¢e with Regulation I l of the Charities Accounts (Scotland) Regulations
2(H)6. An examination iucludes a r¢vi¢w of the 8ccountiDg records kepl by the charity and a colnparison of the accounts
present¢d with those reLord$. 11 also includ¢5 considetation ot &ny unusu81 items or disclosures in the uccounts, and
8e¢knng explanatiojs from you a$ trustees Co￿erning any 8uch matters. The pro¢edures undertakell do not prov5de all
the eviden¢¢ that Would be required in an audit, at￿ ¢ons4uently I do not expres9 an audit opinion oll the view given by
the accounts.
IJMlependt*t examiner'5 Stateme*t
In connection with my ¢xaminalion, no mott¢r h8s come to my altentio￿..
(l) which gives me reasonable c4ug¢ to b¢lieve thaL in any ntsterial respect, the requirertmts
to keep a¢counting records in a¢¢ordanc¢ with Se¢tion 44(1)(a) of the 2005 Act and Re8ulation 4 of the 2006
outtts Regulaiiot)s"
to prepar¢ accounts whi¢b accord with the accountin8 records and to comply wtth R¢gulatiort 8 of the 2006
Accounts Regulations
haye not b¢¢n m¢t- or
(2) to which, in my opiniort. attention should be drawn in order to enable a propet und¢rst&ndinE of the a¢¢ountS to b¢
reached.
Da¢e'.
Page 4

Avrll's Trust
Statement of Vln8nclAI AetlYlii4J
for th¢ YeAr Ended 31 D4¢¢mb¢r 2021
31.12.21
Unrcstricted
fund
31.12.20
Total
fithds
Noteg
INCOME AND ENDOWMENTS FROM
Don81ion8 and Icga¢ies
1.756
987
Other trading activities
278
624
Tot81
2.034
1,611
EXPENDrruRE ON
Raising fi]nds
1,239
833
CharitAble *ctlvltl¢s
Gen¢ral
4,692
5,309
Tot*1
5.931
6.142
NET INCOMEI(EXPENDITURE)
(3,897)
(4.531)
RECONCILtATION OF FUNDS
Tot￿ f￿ndS brought forwwrd
35.475
40,006
TOTAL FUNDS CARRIED FORWARD
31,578
J5,475
The note5 fomi part of these fin2n¢ial stat¢m¢nts
Page 5

Avril's Trust
Balanoe Sh¢¢t
31 Deeemb¢r 2021
31.12.21
UttrestFiCted
fimd
31.12.20
Totsl
fimds
Note
FtXED ASSETS
Tangible Assets
22,284
23,447
CURRENT ASSETS
Cash at battk
10,034
12.283
CREDrroRS
Anw)ynts falling due within one year
(740)
(255)
NET CURRENT ASSETS
9.294
12,028
TOTAL ASSETS LESS CURRENT
LIABILITIE8
31,578
35,475
NET ASSETS
31,578
35,475
FUNDS
UnT¢Sttirted fLwIs
31,578
35,475
TOTAL FUNDS
31.578
35,475
The financial stst¢ments were approved by th¢ Board of TTUStees attd authorised for issue
. and were signed on its behalf by..
on
Trustee
The notes fomi part of th¢se finartcial ststements
Pege 6

Avril's Tr￿8*
Notes to the Flngncial State)nents
for the Ye•r Ended 31 December 2021
ACCOUNTING POLICIES
Basls ofprep#rin8 the nnanclgl statememts
The fsnancial statements of ths charity> which 1$ a public benefit entity under FRS 102, have been prepared in
accordance with the Charitics SORP (FRS 1021 'AccowitiDg and Report￿￿8 by Charities.. Slatemellt of
Recornmended Practice &pplicobl¢ to charities preparing their accovnls in ac¢ordance with the Financial
R¢pDrting StHndard Applicable in the UK and Republi¢ of Jr¢land IFRS 102) (effective l January 2019),,
Financsal Reporting Standard 102 The Fin8ncial Reporting Standard applicable in the UK and Republic of
Ir¢land' and the Charities and TTh￿tee lrtv¢stment IScotlaT¥l) Act 2005. Th¢ financial stattments have been
prepared uDdei the histOriC81 c05t convelltiotL
Golng ConcerN
Th¢ trustees have &5SEssed a period of 12 moTrths from the date of approvtl of the finfincial statements and
consider that no tnaterial unc¢rtainl5¢5 exist that cest Significant doubt about the abiltty of the charity to contit)ue
a8 a gotn¥ concern. Thus th¢ tru5teey adopt the 8Otng conc￿ basis of 4￿cOUntIng iti preparing ibe financial
Income
All income is reco￿]ISed in the Statement of Fimncial Activitie5 once the Chprity has entitl¢meDt to thE fifflds, it
15 prob&ble that th¢ income will be r¢ceiY¢d and the omowit ¢allbe measured reliably.
Expenditurt
LiabilitiC$ Are re¢ognised 88 expet)ditDTe a5 soon as there is a legal or constnactive obligation committing the
chatity to that ¢xpenditttre, it is probable that & transfer of economie benefits will be reiNired in settlement and
the amount of the obligF4tion can be measured reliably, Expenditurc is accounted for on an ac¢rna18 b881S 8nd ha8
been classified und¢r h¢adiD¥S thai aggr¢gale yll c05t related to the cetegory. Where costs cgnnot be directly
attributed to particular headings they have been allocated to octivitics ott a b￿18 consistent witb tbe we of
resource5.
T4llelble llxed a8wts
D¢precialion is provided at th¢ followiD8 alln￿1 rates in tsrd¢r to writ¢ off eAch asset ov¢r its estilliated use￿1
life.
Plant and n￿Chinery
I￿/0 on cost
TangiblB assets arc initially recorded at cost, and are subs¢querttly stated at C05t less any ￿CuMulat
depreciation and impaimlelli lo￿8. Any tangibl¢ 85sel8 carried at revalved a£nounl$ arc r¢corded at th¢ fair
valuc at the dat¢ of rcvaluation I¢s$ any subsegu¢nt acewnulated d¢pFeck8tion and subsequent a¢¢unwlated
impairniet)t losses. If th¢re is an indication that there has been a si8nifi¢ant change in depr¢cia¢ion rate, useful
life or tt8Adual value of tangible assets, th¢ depretiation is revlsed prospectively to reflect the new estimates.
An incre48c iti the Larrying ani(Truttt of an asset as # result of a ￿valuatio￿ is re¢ognised in oth¢r compreb¢llsive
it]cotnc and acLumulat¢d in capital and reserv¢s. except to th¢ ¢xtent it ￿verseS a revaluation decrease of the
$#￿e asset previously reeo8tiised in profit or loss. A dwrease in the eorrying kmount of 2n a&8et as result of
revaluation ts recognised in other compTehensive income to the extent of atsy previously recO￿￿Sed revaluatio
I￿r¢￿se accumulated capital and reserves in respect of th&1 asset. Where 8 revaluation decrease exeeeils the
accutnulatcd revaluation gains accwnulAttd in capital and res¢￿$ in respect of that asseL th¢ ¢xc¢ss shall b¢
recost)i$¢d ill profit or Ios5.
Impaim￿llt
A rcview ftir indi¢atoYs of impaimmt is earried out at ¢a¢h Teporting (late, with the recov¢rable amount being
estimated where such indicators ￿]st. Where the c4rying value ¢xceed5 the recoverable Amount, th¢ 85set is
impoired ac¢ordingly. Prior impaÈnnents ar¢ a580 revi¢wed for possible reversal at each rq)tsrting d8t¢.
When it is t)ot POS5ible to esiimate the Tecov¢rable amount of an individual as8¢L an esthmote is mad¢ of th¢
r¢wvcrable amoumt of the cash-geneiating unit to which the as5d belongs. The cash-gen¢rating unit is the
S￿￿1[cSt idenliftabl¢ group of ussets thai includes the a5S¢t aud get￿at¢S cash inflows that are largely
independent of the ￿sh inflows from other assets or group5 of assets.
Page 7
continued...

AYrii'5 Tr￿st
Notes to the FinAThclAI StAtetnent8- eontlnyed
for tlte Y￿r End¢d 31 December 2021
ACCOUNTING POLICIES- eontlnued
Tax#tlon
The charity is exempt from tax on its chftrithble a￿1vitieS.
Fund
Uhrestricted fuftds be used in occordance witb the charitable objectives at the discretion of Éh¢ trustees.
R¢5tri¢t¢d funds con onlyb¢ u5¢d for particular restricted pu￿05¢8 within the objects of ihe charity. R¢stri¢tions
arise when sp¢¢ified by th¢ donor or when hthds are raised for particular T¢Stricted purposes.
Further explanation ofthe Dature Hnd purpose of uch fbnd is iM¢luded in the notes to the fin&ncial 8tutsmanis.
Donated goods
WheTe measurable, the value of donated go¢yJs has been reco￿15£￿ 88 both inc¢)m¢ alld cost. Ther¢ were Do
dotyated goods io the y¢ar.
The ¢hority ha5 also ben¢fitt¢d frt>m other non-exchange transactions in the forni of unpaid volunteefs. Thi$ has
not been re¢ognised in the aecounts as the valu¢ of volunteer time canllot be measured.
Legal form of entlty
The Chority is a Scottish ch￿itable tncorpoTated Entity, register¢d in Scotland. Its prineipal office is 91
Burnfoot Road Hawi¢[ TD9 8EJ.
OTHER TIIADING AcfiviTIES
31.12.21
31.12.20
Sponsorship5
278
624
TRUSTEES, REM15NERATIOIY AND BENEFrrs
Th¢re were no tru8tees' Temwietlltion or other benefits for the y¢4r ended 31 Decenther 2021 nor for the year
ended 31 December 2020.
Tru$t¢u' ¢xpeoae8
There were no tnL8te$ eX￿￿¢S paid for the ye8r endEd 31 D¢￿mb¢r 2021 ￿0T for tho year ended
31 December 2020.
COMPARATtVES FOR THE STATEMENT OF FJf4A14CIAL ACTNMES
Utirestricted
fund
INCOME AND ENDOWMKNT,4 FROM
Dtsnatiot)s and legaciEs
987
Other trading aciivities
624
Total
EXPENDITURE ON
Raising thnds
833
Charltable Actlvldeg
General
5,309
Pag¢ 8
contioued...

Avru's Trmst
Notes to the Flnan¢lal Staternents- eontinyed
for th* Year End¢d 31 December 2021
COMPARATIVES FOR THK STATEMENT OF FINANCIAL ACTNrriES- eontlnued
Unrestrieled
fimd
TotAI
6,142
P4KT INCOMEI(LXPENDmJRE)
(4,531)
RECONCILIATION OF FUNDS
TotAI fuDds brought fonvard
40.006
TOTAL FUNDS CARRIED FORWARD
35,47S
VOLUNTEERS
The volunteers assist with ihe ￿ndraISing involved with the charity. This includes helping at the fiwdraising
events and activities.
TANGIBLE FIXED ASSETS
Plant at)d
mochinery
COST
At l January 2021
Addition5
35,789
2,521
At 31 De¢¢mb¢r 2021
38,310
DEPRECIATION
At l January 2021
Ch&rgc foryeaT
12.342
3,684
At 31 Deccmber 2021
16.026
IYET BOOK VALUE
At 31 D¢¢mbor 2021
22,284
At 31 Dex¢Jth¢r 2020
23,447
Pa8e 9
eonttnued...

Avrll's Tru$t
No¢e$ to tb¢ Flnan¢lg1 St14tezrteMt$- contlnuwl
for the Year Ended 31 December 2021
CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.21
31.12.20
Trade CTeditOTS
Other creditors
480
260
255
740
255
MOVEMENT IN FUNDS
Net
moyemont
in
At
31.12.21
At 1.1.21
ilnreitrRet¢d funds
Getter&l flwd
35.475
{3,897)
31,578
TOTAL FUNDS
35,475
{3,897)
31,578
Net moyemenl in fundi, included in the 8tr*)ve are 88 follows..
Incomin¥
resDiirc¢s
ResouTces
expended
Movement
Unre5trictsd ftsttds
General fi￿d
2,034
(5,931)
[3.897)
TOTAL FUNDS
2.034
(5,931)
(3,897)
Comp4rAtlYe¥ for movemevt
Net
movement
n fund5
Ai
31.12.20
At 1.1.20
Ullre5tYicted funds
Gen¢ral fL￿d
40,IYJ6
{4.531)
35,475
TOTAL FUNDS
40.1K16
(4.531)
35.475
Comparative net wK)vement in fimd4 rn¢luded ill the above ar¢ 83 foSlow8'.
Incoming
Resources
expended
Movement
in fvnd5
Vw¢Jtrlcted fvnds
General ￿nd
1,611
(6,142)
(4.531)
TOTAL FUI¥IDS
1,611
(6.142)
(4,531)
Page 10
ntinu¢d...

Avrtl's Trmst
Nfjtty to the Flttancl41 Ststenwnts- ¢ontlttued
for the Y*Ar Ended 91 December 2021
MOVEMENT IN FUNDS- ct)vtlnued
A Current year 12 months 8t￿ prior year 12 months combined position is as follows..
Net
ovement
in fwids
At
31.12.21
Atl.1.20
UnrÈ5t¥lcted fwhd$
General fimd
40.006
(8.428)
31.578
TOTAL FUNDS
40.006
{8,428)
31.578
A ¢uttent year 12 months and prior year 12 months Comb1D￿ oet movement in fijnds, included in the abov¢ are
as follows:
tncomkng
rc80urces
lieSou￿e&
cxpended
Movement
in fund8
Vnres*Tlcted funds
General fijnd
3,645
(12.073)
(8.428)
TOTAL Fuf4DS
J,645
(12.0731
(8,428)
RKLATED PARTY DISCLOSUREII
There ￿re no related party transactions for the y¢ar ended 31 Dec¢tnber 2021.
INDEPENDENT KXAMINERS
The amount pttyable to Gall Robertson CA for the independent ¢xati)it)ation of the acwunts for tbe period is
£485 including VAT.
GOING CONCERN
Th¢ Trustees know of no m&teriAI un¢ertaiThties regarding tILe cbaritys ability to continue.
IL
PUBLIC BENEFIT
The Charity is A l￿blIC Bellefit Entity.
P&ge 11