Aberfeldy Community First R
ders G
Scottish registered charity no.SCO47017
Aberfeldy Community First Responders G Scottish° Charityes No - SC047017
Annual Report and Financial Stat t For the year ended 31 December 2025
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Aberfeldy Community First Responders Group
Trustees’ Annual Report For the year ended 31 December 2025
The Trustees have pleasure in presenting their report together with the financial statements for the year ended 31 December 2025.
Reference and Administrative Information
Charity name
Aberfeldy Community First Responders Group (known as ACFRG).
Charity no
$C047017
Address
Cuilaluinn, Aberfeldy, Perthshire, PH15 2JW
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||||||||
|---|---|---|---|---|---|---|
|Website:|http://acfrg.net|
|Email:|info@acfrg.net|
|Current Trustees|
|Rick|Foulsham|Chairman|
|Adrian|Ewer|Treasurer|
|Judy Ewer|Co-ordinator with the Scottish Ambulance Service and|First|Responder|
|Lindsay Bott|Secretary and|First|Responder|Appointed|13|March 2025|
|Tom|Lough|First|Responder|Appointed|13|March 2025|
|Mark Jenkins|First|Responder|Appointed|13|March|2025|
|Meg|Dougall|Appointed|13|March 2025|
|Janette|Barrie|(resigned|13|March|2025)|
|Dr.|Hamish|Dougall|(resigned|13|March|2025)|
|Dr.|Andrew Todd|(resigned|13|March|2025)|
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Structure, Governance and Management
Constitution
ACFRG is a Scottish Charitable Incorporated Organisation (a SCIO). The Charity has a two tier structure that comprises a Board of Trustees and Members. All of the Trustees are Members. The Charity's objectives, structure, governance and management arrangements are set out in its Constitution document which can be found on the website; http://acfrg.net.
Recruitment and Appointment of Trustees
The Board of Trustees reviews the skills and experience represented by the Trustees on an annual basis, so as to ensure that these skills are relevant and sufficient for the charity to meet its purposes. The Board of Trustees meets as a matter of course on a quarterly basis. The Board of Trustees comprises the key office holders, a medical consultant and members who have relevant experience in the voluntary sector. New Trustees are initially appointed by the Board of Trustees. All Trustees are required to retire, and if they so wish, to stand for re-election on an annual basis at the Annual General Meeting. Any Member of the Charity may stand for election as a Trustee at the Annual General Meeting.
Newly appointed Trustees receive an induction, copies of relevant documentation, and are directed to relevant guidance on the responsibilities of a Trustee.
The constitution stipulates a maximum of eight Trustees and a minimum of three. The Trustees are entitled to coopt relevant specialists onto the Board of Trustees but no more than two Trustees will be co-opted at any point in time.
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Aberfeldy Community First Responders Group
Objectives and Activities
Charitable purposes
ACFRG's main purposes are set out in the constitution and are:
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© The advancement of health, the saving of lives.
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© Toprovide pre-hospital emergency care on behalf of the Scottish Ambulance Service in accordance with the first responder callout system set out by the Scottish Ambulance Service.
A Community First Responder is a person trained, as a minimum, in basic life support and the use of a defibrillator, who attends a potentially life threatening emergency.
The purpose of Aberfeldy Community First Responders Group (ACFRG) Scottish Charity No SC047017 is to provide assistance to those experiencing a medical emergency and most importantly to start and maintain the CHAIN OF SURVIVAL in CARDIAC ARREST patients until a fully equipped ambulance arrives.
ACFRG are based in Highland Perthshire, geographically an area where emergency medical service response is likely to be delayed beyond the critical first 8-10 minutes.
Activities
ACFRG is staffed entirely by volunteers and comprises a Board of Trustees and a number of volunteers who have been trained by the Scottish Ambulance Service. The volunteers are on call to attend medical emergencies in and around Aberfeldy during "GP out of hours" while an ambulance is on its way . The volunteers carry fully equipped kit bags that enable them to take and record the vital signs of patients, to assist with breathing difficulties and to attend to cardiac arrests. The volunteers are not permitted to prescribe or deliver medical treatments except in the case of suspected drug overdoses.
First Responders attend monthly training updates to maintain appropriate levels of competence. In addition, individual skills assessments are carried out every 6 months, monitored by SAS staff.
Community First Responders are trained by SAS and are required to adhere to certain policies and procedures as instructed by SAS including safeguarding GDPR and the detailing of call out particulars.
Achievements and Performance
ACFRG has continued to attend emergency medical cases when called to do so by The Scottish Ambulance Service. We have been operating with 8 trained first responders, who have been on call for a total of 5,416 hours, and have attended 49 call outs in the year under review.
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Aberfeldy Community First Responders Group
Financial Review
For the year ended 31 December 2025 the Trustees took a conscious decision to restrict fund raising because funds brought forward were sufficient to meet routine running costs and because the Trustees intend to launch a significant fund raising campaigne in 2026 ahead of replacing defibrillators in 2027. In the year to 31 December 2025, ACFRG did not apply for any grant funding and, therefore, raised total incomeof just £503 (2024 - £4,250). Expenditure in the year amounted to £2,481 (2024 - £2,132) which resulted in a net deficit for the year of £1,978 (2024 surplus - £2,118)
The accounts are prepared on a receipts and payments basis, such that the accumulated annual surpluses are held entirely in bank balances, which totalled £8,229 at 31 December 2025 (2024 - £10,207). Looking to the future, we will continue to raise funds from charitable trusts and at local events to broadly cover routine running costs. In addition, the Trustees will initiate targeted fund raising events so as to build up reserves for the replacement of medical and training equipment as and when required.
Reserves Policy
The Trustees’ policy is to maintain general reserves at a minimum of £1,000 as a contingency against any unexpected expenditure. In addition, designated reserves will be accumulated through fund raising initiatives for the purchase of medical equipment. This is particularly relevant to the replacement of our 10 defibrillators which have a 10 year life and which currently cost up to £2,000 each. The general reserves at 31 December 2025 were £1,047 (2024 - £2,155). In addition, at 31 December 2025 the Trustees had designated a total of £7,182 as an equipment replacement reserve (2024 - £8,052). It is intended to replace defibrillators on a rolling basis after the initial units, which were purchased in 2017, reach their end of life. The Charity does not have access to any overdraft or loan facilities and the Trustees do not intend to enter into any such arrangements.
Plans for the future period
With just 8 active first responders we will cover as much of the "GP out of hours" time as we possibly can, but this will be limited. We will continue to focus on recruitment of new volunteers in an effort to boost our numbers and increase future coverage.
Thanks
On behalf of the Trustees, | would like to express our sincere thanks to the SAS for their assistance with training and, most importantly, to our volunteers who have demonstrated huge enthusiasm and committment over the 9 years since ACFRG was formed.
Rick Foulsham Chairman 23 February 2026
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Aberfeldy Community First Responders Group
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any tirne the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the Trust Deed. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Aberfeldy Community First Responders Group
Statement of Receipts and Payments for the year ended 31 December 2025
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Year ended Year ended
note 31-Dec-25 31-Dec-24
£ £
Receipts
Donations 4 13 250
Grants 5 - 4,000
Receipts from fundraising activities 6 490 -
Total receipts 503 4,250
Payments
Payments relating directly to charitable activities 7 2,481 2,132
Total payments 2,481 2,132
Net incoming / (outgoing) resources (1,978) 2,118
Statement of Balances
2025 2024
£ £
Cash and bank balances at start of year 10,207 8,089
Surplus/ (deficit) for year (1,978) 2,118
Cash and bank balances at end of year 8,229 10,207
Unrestricted Funds
General reserves 8 1,047 2,155
Designated reserves 8 7,182 8,052
Total Funds 8,229 10,207
Signed on behalfofthe Trustees [Wp
Rick Foulsham : Adrian Ewer
Chairman Treasurer
23 February 2026 23 February 2026
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Aberfeldy Community First Responders Group
Notes to the Accounts - for the year ended 31 December 2025
1 Basis of accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purposeoffunds
All of the Charity's funds are held on an unrestricted basis. Unrestricted funds are those that may be used at the discretion of the Trustees in the furtherance of the objects of the Charity. The Trustees maintain a single unrestricted fund for the day to day running of the Charity.
3 Related party transactions
The Charity's insurance policy includes Trustee Indemnity Insurance for all its Trustees. No remuneration was paid to any of the Trustees or any connected person during the year (2024 - £nil).
4 Donations
~
“Sy
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2025 2024
£ £
Individual donors 13 -
Community groups - 250
13 250
5 Grants
2025 2024
£ £
Grants from charitable trust funds - 4,000
- 4,000
6 Receipts from fundraising activities
2025 2024
£ £
Quiz night . 490 -
~~ 490 a
7 “ %&. : :
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Aberfeldy Community First Responders Group
7 Cost of charitable activities
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|---|---|---|---|---|
|2025|2024|
|£|£|
|Administrative|expenses|8|83|
|Volunteer|costs|242|43|
|Insurance|412|358|
|Uniforms and|protective|clothing|213|-|
|Consumables|1,354|1,392|
|Website/internet|service|provider|252|256|
|2,481|2,132|
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8 Charity funds analysis
As set out in the reserves policy, ACFRG intends to build up an equipment replacement reserve in order to accumulate sufficient funds to replace the defibrillators over a 10 year cycle and the defibrillator batteries over a 5 year cycle. The use of this reserve will remain at the sole discretion of the Trustees.
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|---|---|---|---|---|---|---|---|
|2005|2004|
|£|£|
|Unrestricted|Reserves|
|General|Reserve|
|Balance|at|start|of year|2,155|1,037|
|Surplus / (deficit|)for the year|(1,978)|2,118|
|Transfer from|/|(to)|Equipment|Replacement|Reserve|870|(1,000)|
|Balance|at end|of year|1,047|2,155|
|Designated|
|Equipment|Replacement|Reserve|
|Balance|at|start of year|8,052|7,052|
|Transfer from / (to)|General|Reserve|(870)|1,000|
|Balance|at|end|of year|7,182|8,052|
|Total|reserves|
|General|Reserve|1,047|2,155|
|Equipment|Replacement|Reserve|7,182|8,052|
|Total|at|end|of year|8,229|10,207|
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Aberfeldy Community First Responders Group independent Examiner’s Report to the Trustees of Aberfeldy Community First Responders Group
| report on the accounts of[the][ charity][ for][ the][ year][ ended][31°*][ December][ 2025][ which][ are][set][out][ on][pages 6][ to][ 8.]
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 Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's Trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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 examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts
to be reached.
EASES Le Dorothy Edwards CA
Member of The Institute of Chartered Accountants of Scotland: Carn na Fion
Boltachan, Aberfeldy Perthshire PH15 2LB
23 February 2026
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