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APPENDIX 1

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Period start date Period end date
OS C r From 01Day MoJu e n th Year2024 To Day31 M onthay 2025Year
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Office of the Scottish Charity Regulator

Charity name Hamish Dear's Warm Hugs Other names charity is “<*> Registered charity number $C046526 Charity’s principal address Address held by OSCR — not to be disclosed.

Postcode:

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee name Office (if any) pear y cannayear (orappoint ody anttrustee (if to any) 1 2 3 4 5 6

ir 8 9 10 11 12 13 14 15 16 17 18 19 20

	APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, ifany, (for example, thosewho resigned partway
through the financial period)
Name	Datesacted ifnotforwholeyear
Structure, governance and management
Type ofgoverning document	Declaration of Trust
Trustee recruitment and appointment
Objectives and activities
Charitable purposes	The relief of those in need by reason of age, ill-health, disability,
	financial hardship or other disadvantage - to relieve children aged
	0 - 19 years (inclusive) diagnosed with cancer and being treated at
	any hospital in Scotland - by providing financial support for
	provisions including day trips, short breaks or gifts as well as
	entertainment for the ward.
Summary ofthe main activities : . . in relation tothese objects	Between 01.06.24 - 31.05.25therecontinued tobetheprovision of giftvoucherswhichareaccessibleon the cancer wards in hospitals in Glasgow, Edinburgh and Aberdeen. All gift wouchers are £50 denominationsandareforvariouslocalamenities. Childrencanaccessthegiftvouchersinstantaneously, choosing two at a time. With regards to short breaks, families apply for funding towards a short break
	This application details plans fortheir break and eitheraYoung Lives vsCancer Social Worker or medical
	staff will verify the application, confirming that the child is at an appropriate stage in their treatmentwhere
	the likelihood ofgoing on a breakaway is possible. Until May 2025 Hamish Dear's Watm Hugs provided
	up to £400 per short break application, this was reduced to £300. A child could also apply for a gift(s) up
	to the value of£400 and this was also reduced to £300 in May 2025. Gifts are ordered Online and sent to
	the ward/nominated address. Until May 2025 a child could access £800 of funding pef annum, this has
	been reduced to £600 per year
	Entertainment can also be provided to the ward which may include toys/gifts for the ward or items
	requestedbytheplay-nurseswhichtrusteesconsidertobeentertainmenttotheward

APPENDIX 1
Achievements and performance
Summary ofthe main achievements . . . ofthe charity during the financial period	AttheRoyalHospitalforChildren inGlasgowwithinthefinancialyear105familieshaveaccessedHamish Dear'sWarm Hugs, this isanincrease in7 familiescompared tothelastfinancialyearwherethecharity alreadysawa significantincrease inapplications—thereforethenumberofapplicationsreceivedthisyear has remained considerably high. 17 familiesaccess the giftvouchersfordays out accessiblefromYoung Lives vs Cancer Social Work. 86 families applied for gifts, and 20 families have accessed funding for
	short breaks, the number of gift applications has increased by a further 6 applications and the number of
	short break applications has increased by 7 applications.
	At the Royal Aberdeen Children's Hospital, 26 families accessed the charity within the financial year, this
	is a decrease of7 families compared to the last financial year. 9 families have actessed gift vouchers for
	days out, 11 families also applied forfunding towards a short break and 16 familiés applied for gifts— this
	is a decrease in applications for the area
	At the Royal Hospital for Sick Children in Edinburgh, 62 families accessed the charity within the financial
	year. This isdecrease in 17 families. 10 families accessed gift vouchers for daysout accessible from the
	Young LivesvsCancer SocialWorker'swhich isadecrease in numberoffamiliesaccessing this provision
	At this time we have had contact with the social work team about the use the vouchers — which remains
	available to children with cancer and receiving treatment at this hospital. 26 families applied for funding
	towards a short break , and 49 families applied for gifts which again is a reductidn in applications. That
	said,10 families did apply on more than one occasion for gifts
	in total, within the financial year 2024-2025a total of 193 families accessed support from Hamish Dear’s Warm Hugs. Whilst this is adecrease of 16 familiescompared tothe previous year,the number offamilies
	accessing the charity remains high — given the significant increase the previous year. As a result of the
	high demand on the charity and less funding being received within the past financial year, the overall
	amount familiescan accesswas reduced at the start ofMay 2025 to £300 per short break application and
	£300 per gift application — with a total a family can access being £600 per year. The social work teams
	who we liaise with were supportive of this decision. Overall, the charity considef that this decision will
	allow us to continue to support all applications received going forward
Financial review
Briefstatement ofthe charity’s policy	The charity does not operate with reserves; all finances afe unrestricted on reserves funds available to spend. However, trustees have agreed that should the
	bank balance fall below £30,000 then the charity will discuss measures
	that can be implemented to ensure that families can continue to access
	the charity, as well as being proactive with fundraising ideas and access
	funding available toensure continuity ofthe charitable activities available.
Details ofany deficit	Within the financial yearthere has been a deficitof£15,411. Trusteesmet
	in February and April to specifically discuss the charity accounts, noting
	that the income for the charity within this financial year wag significantly
	less than the previous year. Thiswas therefore monitored in meetingsand
	continues to be discussed. Whilst therewas a deficit the charity continues
	to have an adequate income and positive bank balance to support the
	charities main activities.
Donatedfacilitiesandservices(ifany)	Notapplicable

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APPENDIX 1 Other optional information

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s)

Position (e.g. Chair) Trustee

Date 13.10.25

APPENDIX 3

Office of the Scottish Charity Regulator

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independent examiner’s report on the accounts’ «
Report to the Hamish Dear’s Warm Hugs
trustees/members of
Registered charity SC046526
number
On the accounts of the Period start date Period end date
charity for the period Day Month Year Day Month Year
01 June 2024 to 31 May 2025
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Set out on pages 1 -6 of receipts and payments accounts

Respective the charity's trustees are responsible for the preparation of the accounts in accordance responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scotland) Regulations 2006. 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 accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of Independent My examination is carried out in accordance with Regulation 11 of the Charities examiner’s statement Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts 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, | do not express an audit opinion on the accounts

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Independent examiner's
statement
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|r, the course of my examination, no matter has come to my attention

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1. which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
¢ to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Signed: Date: Vo/io/2H
Name:
Relevant professional
qualification(s) or body chartered Accountant
(if any):
—|
“Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the
following page.
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APPENDIX 3 Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

APPENDIX 2

$C046526

Hamish Dear's Warm Hugs

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Receipts and payments accounts
Forthe period | [JTeeJECd tgp LCL CL
Section A Statement of receipts and payments
Unrestricted Restricted ExPendable Permanent Total funds Total funds last
funds funds endowmentWee endowmentfinde current period; period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£
Ai Receipt:
55,817 | [86,817]
Legacies | RES.
Gents | UERRETT,
Receipts from fundraising activities ar)
Gross trading receipts Fs CRRA
Income from investments other than
land and buildings
Rents from land & buildings | ee
Gross receipts from other charitable
activities
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets fe
Proceeds from sale of investments fF
AZ Sub total
A3 Payments
frvesmentmenegerentcons [| at
creteactivitiesPaymentsandrelatingdonatorsdirectly to charitable 75,891 sree| ti ecg"alla
a a era
| Frearaton of anna eccuns] Rew
a mec
AY Sub total 77.557 77887]
A4 Payments relating to asset and
Purchasesinvestment ftredaseetsmovements [|
Purchase ofmvestments |
Aa Sub total
Toa payment Ea Ce ee ase
Hist reanipts /ipayments) Bere Ee ais. Se
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Page 1 HDWH 31.05.25

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APPENDIX 2 A
Hamish Dear's Warm Hugs $C046526
Section B Statement of balances
uUnneetcses Expendable Permanent
funds Restricted funds endowmentfunds endowmentfunds Torapent ed Total last period
to nearest £ to nearest £ to nearest £ to nearest £ ta nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year || 84738
Surplus / (deficit) shown on receipts and
Payments account
(Agree balances with receipts and payments
account(s))
a Fund to which asset belongs Market valuation Last year
to rest£ to nearest £
_ — —
Total
Current value (if
Details Fund to which asset belongs Cost (if available) avaliable) Last year
to nearest £ to n@arest £ to nearest£
- = =
Total
tails Fund to which liability relates Amoust due Last year
to neafest£ to nearest £
i — —
Total
z 7 Amount due
Details Fundto which liability relates Cooticale) Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name o
approval
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HOWH 31.05 25

APPENDIX 2 Hamish. Dear's; Warm Hugs

$C046526

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

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C3b Trustee remuneration - details

C4b Trustee expenses - details

Unrestricted funds consist of donations and income from fundraising activities and will be distributed in line with the charity's intentions. eae a Individual / Number of grants £ Type of activity or project suppor ed institution made = Total Authority under which paid £ Number of £ trustees Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction

C5 Transactions with trustees soeiinnns sels

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N/A _ ai Page 1 HDWH 31.05.25

Year ended 31 May 2025 Annual summary

Year ended 31 May 2025 Annual summary
	Statement 1		Statement 2
	June/July 2024		July 2024/Aug	2024
Donations		5685.16		5000.37
Legacies
Grants
Receipts from fundraising activities		34.5		21.02
Gross trading receipts
Total income		5,719.66		5021.39
Gross trading payments		46.59		18.82
Investment management costs
Vouchers/short breaks etc.
		8748.79		6666.99
Expenses for events
Charity merchandise
Grants and donations
Governance costs:
Audit / independent examination
Preparation of annual accounts
Legal costs
Total expenditure		8795.38		6685.81
Surplus/(deficit)		-3075.72		-1664.42
Opening bank balance		54738.24		51662.52
Closingbankbalance		51662.52		49998.1

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Page 1

HDWH 31.05.25

	Statement 4	Statement 5
Aug-24	Sept 2024/October 2024October	October 2024/Nov 2024
12774.09	2374.65	5538.24
130.63	3923.23	295.82
12904.72	6297.88	5834.06
17.34	17.26	17.26
5426.42	7640.65	6517.34
683.57
6127.33	7657.91	6534.6
6777.39	-1360.03	-700.54
49998.1	56775.49	55415.46
56775.49	55415.46	54714.92

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HDWH 31.05.25

Statement 6		Statement 7		Statement 8
Nov 2024/Dec	2024	Dec 2024/Jan	2025	Jan 2025/Feb	2025
	5797.44		2161.72		3257.14
			27.65		243.88
	5797.44		2189.37		3501.02
			17.26		17.26
	5542.54		11623.17		2858.51
					750
	5542.54		11640.43		3625.77
	254.9		-9451.06		-124.75
	54714.92		54969.82		45518.76
	54969.82		45518.76		45394.01

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HDWH 31.05.25

Statement 9	Statement 10	Statement 11
Feb 2025/March 2025	March 2025/April 2025	April 2025/May	2025
1991.59	7840.95		1610.44
1441.77			184
3433.36	7840.95		1794.44
17.26	34.52		20.86
4525.2	4301.38		6719.98
7.98
4550.44	4335.9		6740.84
-1117.08	3505.05		-4946.4
45394.01	44276.93		47781.98
44276.93	47781.98		42835.58

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HDWH 31.05.25

	Statement 13
May-25	1/5/2024 - 31/05/2024
1785.23
26.18
1811.41	0	0
5319.61
5319.61	0	0
-3508.2	0	0
42835.58	39327.38	39327.38
39327.38	39327.38	39327.38

Page 5

HDWH 31.05.25

Statement	15		Statement 16 Statement 17
		0 0 0 0
		0 0 0 0
		0	0 0 0
		39327.38	39327.38 39327.38 39327.4
		39327.38	39327.38 39327.38 39327.4

Page 6

HDWH 31.05.25

Total

55817.02 0 1) 6328.68 0 62145.7 224.43 0 75890.58 1441.55 0 0 0 0 0 0 77556.56 -15410.86

Page 7

HDWH 31.05.25

APPENDIX 2

$C046526

Hamish Dear's Warm Hugs

Additional analysis (1)

Analysis of receipts and payments

1 Donations Unrestricted Expendable Permanent funds Restricted funds endowment endowment ho se Total last period to nearest € to neerest £ tofundneare s t £ tofundsnearest £ to asnearest € to nearest[£] Total —==— = reference : - - reference - 2 Grants Unrestricted Total current to nearestcancion £ Restrictedto nearest funds£ tonerindnearest £ Totalto lastnearest period[£]

2 Grants

3 Gross receipts from other charitable activities

aescted = Restricted funds = Expendableendowment endowmPerman e ntnt aia Total last period funds funds to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£ Total ==== = 4 Payments relating directly to charitable activities —— Restricted funds endowmentExpendable endowmentPermanent Total current + otal last period funds funds period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest£ reference error - - - reference error -

Page 1

HDWH 31.05.25

, | , | | |

			2025		2024
		Current year		Prioryear
Donations			55,817		77,200
Legacies
Grants
Receiptsfrom
fundraising activities			6,329		19,816
Gross trading receipts
Totalincome			62,146		97,016
Gross trading			224		379
payments
Investment
management costs
Vouchers/short			75,891		87,408
breaks etc.
Expenses for events			1,442		2,152
Charity merchandise			-		1,434
Grants and donations
Governance costs:
Audit / independent
examination
Preparation of
annual accounts
Legal costs
Total expenditure			77,557		91,372
Surplus/(deficit)	-		15,411		5,643

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HDWH 31.05.25

	2023	2022		2021	2020	2019	2018
Prioryear		Prioryear		Prioryear	Prioryear	Prioryear	Prioryear
	42,019	60,344		41,329	73,519	58,141	32,016
		.		-	3,000	-	3,000
	7,506	9,763		-	6,041	17,158	14,065
		‘		:	700	:	-
	49,525	70,106		41,329	83,261	75,298	49,081
	235
		642		216	571	291	15S
	71,445
		59,021		54,904	74,784	58,545	26,159
	634	660		-	732	560	1,522
	1,426	.		541	2,575	1,288	1,415
	73,740	60,323		55,661	78,663	60,684	29,251
	24,215	9,783	-	14,332	4,598	14,615	19,829

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HDWH 31.05.25

2017	Grand total		Difference	24to 25
Prior year				% Change
29,740	470,125		13,798	72%
3,000	9,000		-	#DIV/0!
26,963	107,639	-	1177	32%
-	700		-	#DIV/0!
59,703	587,465		12,621	64%
-	2,714	-	TH	59%
19,511	527,667		4,446	87%
457	8,159		808	67%
918	9,598	-	1,426	0%
20,886	548,137		3,817	85%
38,817	39,327		8,804	-273%

Page 3

HDWH 31.05.25

Y17T0 25 % CHANGE

88%

-100%

-77%

DIV/0!

289% 216% -100%

271%

-140%

Page 4

HDWH 31.05.25

OpenCharities

2025-05-31-accounts

APPENDIX 1

Names of the charity trustees on date of approval of Trustees’ Annual Report

APPENDIX 1

Other optional information

Declaration

APPENDIX 3

APPENDIX 3

Disclosure section

Section C Notes to the Accounts

Hamish Dear's Warm Hugs

Additional analysis (1)

2 Grants

DIV/0!