## **Statement of Balances** 

Neil's Hugs Foundation As at 31 December 2025 

|**Statement of Balances**<br>Neil's Hugs Foundation<br>As at 31 December 2025|||
|---|---|---|
||**31-Dec-25**|**31-Dec-24**|
|Opening Balance<br>Cash Movement<br>Closing Balance<br>Represented by cash funds as at 31/12/25<br>Bank Current Account (Santander)<br>**Fixed Assets**|127,871<br>-3,724<br>**124,147**<br>**124,147**|110,163<br>17,708|
|||**127,871**|
||||
|||**127,871**|
||||
|**Total Fixed Assets**<br>**Current Assets**|**573**|**858**|
|**Total Current Assets**<br>**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**<br>**2024**|
|---|---|---|
|**Receipts**|||
||**Donations**||
||Donations - Individuals|33,455.60<br>27,998.66|
||**Total Donations**<br>**Fundraising**|**33,455.60**<br>**27,998.66**|
||Neil's Hugs FundraisingRevenue - Kiltwalk|0.00<br>4,400.00|
||**Total Fundraising**|**0.00**<br>**4,400.00**|
||Donations - Corporate|14,036.70<br>30,129.37|
||CommunityFundraisingEvents Revenue|76.05<br>0.00|
||Restricted Grant Income - Other|(3,478.26)<br>9,151.18|
||Restricted Grant Income - Tesco|375.00<br>375.00|
||Neil's Hugs FundraisingRevenue - WhiskyFestival|0.00<br>1,060.00|
||Craft Groups Revenue|158.78<br>0.00|
|||50,060.00<br>28,732.00|
|||**94,683.87 101,846.21**|



## **Payments** 

||Advertising& Marketing|626.00<br>585.99|
|---|---|---|
||CounsellingSupport|1,760.00<br>1,925.00|
||Catering|560.39<br>700.52|
||Subscriptions|350.88<br>0.00|
||Legal Expenses|110.83<br>21.17|
||Audit & Accountancyfees|5,599.20<br>4,702.80|
||Insurance|1,384.31<br>193.97|
||Staff IT & Website Costs|575.65<br>188.93|
||Motor Vehicle Expenses|60.00<br>0.00|
||Postage,Freight & Courier|8.49<br>4.95|
||Printing& Stationery|170.27<br>156.22|
||Staff Salaries|50,722.49<br>43,572.59|
||Trainingfor Staff / Volunteers|1,518.00<br>378.00|
||Volunteer Expenses|179.93<br>171.38|
||Staff Employer Pension Costs|1,209.72<br>1,256.20|
||MarketingResources|0.00<br>2,007.80|
||Craft Groups Costs|639.51<br>0.00|
||CommunityFundraisingEvents Costs|1,832.95<br>480.00|
||Neil's Hugs Events Costs - Kilt Walk|130.00<br>264.00|
||Staff Expenses|866.49<br>1,046.58|
||Volunteer Mobile Phone Costs|3,805.53<br>3,531.09|
||Grant Funded Delivery|2,000.00<br>1,657.43|
||Staff Employer NI|0.00<br>(474.24)|
||Neil's Hugs Events Costs - Remembrance Service|90.94<br>0.00|
|||12,347.36<br>5,139.56|
|||**86,548.94**<br>**67,509.94**|
||**Surplus /(Deficit) for theyear**|**8,134.93**<br>**34,336.27**|
||||
||Depreciation Expense|512.36<br>436.68|
||Entertainment-100% business|0.00<br>55.00|
||Interest Paid|0.00<br>60.09|
||Business NetworkingCosts|0.00<br>240.00|
||Gains / Loss on Disposal of Assets|0.00<br>107.15|
|||76.50<br>971.00|
|||**588.86**<br>**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
JarM￿ry
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 prepa￿tion 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 ACc￿nts {SI￿and) 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 aC￿￿dan￿ wrth Regulatton 11 of the 20(% Al￿ountS
examiner's statement Regulats"ons. An examination indudes a reV￿W of the a￿oUnting 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
eXPlanat￿nS from the twstees ￿ncerning any such matters. The procedure5 undertaken
do nol provide all the evidence that W￿ld 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 a0￿Unting 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 aLY￿r￿ 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 sh￿Id 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 de￿t& the words in thè brackets rflbey (k) r￿1 aK4*. IItt*MKxds 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