Statement of Balances
Neil's Hugs Foundation As at 31 December 2025
| Statement of Balances Neil's Hugs Foundation As at 31 December 2025 |
||
|---|---|---|
| 31-Dec-25 | 31-Dec-24 | |
| Opening Balance Cash Movement Closing Balance Represented by cash funds as at 31/12/25 Bank Current Account (Santander) Fixed Assets |
127,871 -3,724 124,147 124,147 |
110,163 17,708 |
| 127,871 | ||
| 127,871 | ||
| Total Fixed Assets Current Assets |
573 | 858 |
| Total Current Assets Creditors: amounts falling due withinone year |
144,509 | 128,755 |
| Total Creditors: amounts falling due within one year | 28,089 | 21,131 |
Notes to the Accounts
1. Donations & Fundraising:
We are indebted to all those who donated to us or fundraised for us during 2025, which includes the following events and organisations:
Broxburn United Sports Club Armadale Partnership Kingdom House Association Workflo Solutions Rotary Club Lothian Relics Charity Digs Dark Horse Tattoo Parlour VW Van Centre Glasgow Linlithgow Amateur Musical Productions YPI - The Wood Foundation
West Lothain Council Disbursement Fund from local councillors
Student of West Lothian College West Lothian Council - Wellbeing Fund Stirling Voluntary Enterprises - Wellbeing Fund All individuals and businesses that have supported us inlcuding those via Just Giving
2. Insurances
The Foundation's insurance policy includes Trustee Indemnity Insurance for all trustees
These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) Unrestricted funds as those that may be used at the discretion of the trustees in furtherance of the objects of the charity, including the day-to-day running of the foundation. Restricted funds can only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
The accounts were approved by the trustees on Sunday 29th March 2026 and signed on its behalf by:
Annemarie Rickis (Treasurer)
Kerry Hammond (Chair)
Receipts & Payment Statement Neil's Hugs Foundation For the year ended 31 December 2025 Cash Basis
| Account | Account | 2025 2024 |
|---|---|---|
| Receipts | ||
| Donations | ||
| Donations - Individuals | 33,455.60 27,998.66 |
|
| Total Donations Fundraising |
33,455.60 27,998.66 |
|
| Neil's Hugs FundraisingRevenue - Kiltwalk | 0.00 4,400.00 |
|
| Total Fundraising | 0.00 4,400.00 |
|
| Donations - Corporate | 14,036.70 30,129.37 |
|
| CommunityFundraisingEvents Revenue | 76.05 0.00 |
|
| Restricted Grant Income - Other | (3,478.26) 9,151.18 |
|
| Restricted Grant Income - Tesco | 375.00 375.00 |
|
| Neil's Hugs FundraisingRevenue - WhiskyFestival | 0.00 1,060.00 |
|
| Craft Groups Revenue | 158.78 0.00 |
|
| 50,060.00 28,732.00 |
||
| 94,683.87 101,846.21 |
Payments
| Advertising& Marketing | 626.00 585.99 |
|
|---|---|---|
| CounsellingSupport | 1,760.00 1,925.00 |
|
| Catering | 560.39 700.52 |
|
| Subscriptions | 350.88 0.00 |
|
| Legal Expenses | 110.83 21.17 |
|
| Audit & Accountancyfees | 5,599.20 4,702.80 |
|
| Insurance | 1,384.31 193.97 |
|
| Staff IT & Website Costs | 575.65 188.93 |
|
| Motor Vehicle Expenses | 60.00 0.00 |
|
| Postage,Freight & Courier | 8.49 4.95 |
|
| Printing& Stationery | 170.27 156.22 |
|
| Staff Salaries | 50,722.49 43,572.59 |
|
| Trainingfor Staff / Volunteers | 1,518.00 378.00 |
|
| Volunteer Expenses | 179.93 171.38 |
|
| Staff Employer Pension Costs | 1,209.72 1,256.20 |
|
| MarketingResources | 0.00 2,007.80 |
|
| Craft Groups Costs | 639.51 0.00 |
|
| CommunityFundraisingEvents Costs | 1,832.95 480.00 |
|
| Neil's Hugs Events Costs - Kilt Walk | 130.00 264.00 |
|
| Staff Expenses | 866.49 1,046.58 |
|
| Volunteer Mobile Phone Costs | 3,805.53 3,531.09 |
|
| Grant Funded Delivery | 2,000.00 1,657.43 |
|
| Staff Employer NI | 0.00 (474.24) |
|
| Neil's Hugs Events Costs - Remembrance Service | 90.94 0.00 |
|
| 12,347.36 5,139.56 |
||
| 86,548.94 67,509.94 |
||
| Surplus /(Deficit) for theyear | 8,134.93 34,336.27 |
|
| Depreciation Expense | 512.36 436.68 |
|
| Entertainment-100% business | 0.00 55.00 |
|
| Interest Paid | 0.00 60.09 |
|
| Business NetworkingCosts | 0.00 240.00 |
|
| Gains / Loss on Disposal of Assets | 0.00 107.15 |
|
| 76.50 971.00 |
||
| 588.86 1,869.92 |
Neil's Hugs Foundation is a Scottish Charitable Incorporated Organisation (SC047055)
APPENDIX 3 OSCR oltish Charrty ReRuLIL Independent examinerfs report on the accounts Report to the Chanty name trusteeslmembers of Neil's Hugs Foundat Registered charlty SC047055 number On the accounts of the charity for the period PerK)d stsrt date MMth JarMry Period end date Day Day Year 01 31 Set out on pages Awthx 2. pages 182 Kdudethe pwJe uttkn theetsi Respective The charivs tTUStees are sponsIble foithe prepation of the accounts in accordance responsibilities of with the lerms of the Charities and Trustee Investment (Scotlandl 2005 Act and the trustees and examlner Charitres ACcnts {SIand) Regulab"ons 2006 las amended). The charity trustees consider that the aud¢t requirement of Regulation 10(11 {dl of the Acwunts Regulations does Th)t appty. It is my responsibiltty to examine the accounls as required under section 44{1 } {c} of the Act and to state whether particular matters have come to my attention. Basls of independent My examination is carried (yjt in aCdan wrth Regulatton 11 of the 20(% AlountS examiner's statement Regulats"ons. An examination indudes a reVW of the aoUnting records kept by the charrty and a comparison of the accounts presented with those records. It a150 includes (x)nsidetation of any unusual items or disclosure5 irt the accounts and seeks eXPlanatnS from the twstees ncerning any such matters. The procedure5 undertaken do nol provide all the evidence that Wld be required in an audtl and, consequently. I do not express an audrt opinion on Ihe view given by the accounts. Independent examlnerfs In the course of my examination. rK> matter has rne to my attention. statement which grves me reasonable cause to believe that in any material respect the requirements" to keep a0Unting re(ths in accorda with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Actx)unts Regulations, and to prepare accounts which aLYr the a(xountsng raxjrds and compty wtth Regutab"on 9 of the 2006 Aco)unts Regulattons have Th)t been meL or lo which. in my opinion. attention shId be drawn in order to enable a proper derstan g of the accounts to be reached. Signed- Name: Iarl Douglas Relevant professional qualification(sl or body MeThber of Association of AccouThtiThg Technicians (rf any): 2910312026 Address: 30 Beaton Drive Winchburgh West Lothian SH52 6FS "Please det& the words in thè brackets rflbey (k) r1 aK4. IIttMKxds th) apFty. se1oultlx mattÈts ll* have cwie to attÈntM)n on the following pagè.
APPENDIX 3 Disclosure section Only complete rf the examiner needs to highltght material problems. Glve here brfef detalls of any ttems that the examlner wishes to disclose