## 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
1
||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|
2
|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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|
;
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3
## 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
4
## 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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}
}
,
|
}
|
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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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Page 1
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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7
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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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|
|
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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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,
|
|
|
||
|
|
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Page 1
HDWH 31.05.25
|Statement|3||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|
Page 2
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|
Page 3
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|
Page 4
HDWH 31.05.25
|Statement|12||Statement 13|Statement 14||
|---|---|---|---|---|---|
|||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|
Page 1
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|
-
Page 2
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%
4%
#DIV/0!
289% 216% -100%
271%
-140%
Page 4
HDWH 31.05.25