Charity reglstration number SC047233 (Scotlandl EMMIE SMILLIE CHARITY FOUNDATION SCIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 EMMIE SMILLIE CHARITY FOUNDATION SCIO LEGAL AND ADMINISTRATIVE INFORMATION Trustees Secretary Charity number IS¢otlandl SC047211 Principal address Independent Examiner A7_els 3 Wollington SqLJare Ayr Ayrshire United Kingdom KAI IEN EMMIE SMILLIE CHARITY FOUNDATION SCIO CONTENTS Page Trustees, report Independent examiner's report Statement nf financial activities Balance sheet Notes lo the finaricial statements 7- 10 EMMIE SMILLIE CHARITY FOUNDATION SCIO TRUSTEES. REPORT FOR THE YEAR ENDED 30 JUNE 2024 The TnJ%te8s present their annual report and financial slalements for the year ended 30 Jur)e 2024. The financ,ial statements have been prepared in accordance with the ac.r.ounting policies set oul in note 1 to the financial statements and cotnply with Ilie Clidlity's Igoverning documentl, the Charitie8 and Trustee Investment (Scollandl Act 2n05. the Charilie5 Account4 (Scollandl Regulrilions 2006 las 3mendèdl and Accounting and Rcporting by Ch3rilies' Slalemenl of Recommended Practice applicable lo charitie5 preparing their ac.COLJnls In accordan￿ with the FinanLi81 Reporting Standard applicable in thc UK and Republic of Ireland IFRS 1021 leffcctivc 1 January 20191. Objectives and activitie5 The ESCF Is a f3rril fountlèd Cancer Chari established on 14th April 2016. Sel up In mcmory ol Emmie Smillie. who aller 3 long 11 buiiday. &fyth July 2015 at a bdllle b.d.'oly ￿￿1￿,.L,, dbldy, Pg. Lontjon Clinic. uriu.IidL'L J In her tnemory, the ESCF aims, goals and objectivos locus on positively and proactively supporting. through financ131 donations, Canccr Chdrilies and Palliative Care Hospices who provide care, support and medical treatment lor all patients suffering canTrr related illnesses, spccilically In young people. Additionally, lo provide fin3nci31 support in specilic circumstances for medical Iredtment and specific support antjlor p3lliative care where necessary. There is quile clearly a limil to what the ESCF can achieve in terms of 115 Gapacity, lully considering that the ESCF is a small family supported Ciincer C8r8 Charity wilh limited resourGe and exposure bul operales with a big heart and focus on everything that Emmie would have done. However, wliat must also be recognised Is Ihal within Ilie Trustees and the wider ESCF supporters, tliere Is an endle55 drive and determination to don3le and to work volunt3rily to raise the ￿e￿SSary lund5 to suppurt the endless costs Ihal are rèquired lo support all patients who are Imp2Cted by cancer. The ESCF will o)ntinue to support Canccr Care Charities and Palliative Care Hospices as an Indepen(knl and family run Charity Foundation. The principal aims. goals, and objectives of the ESCF have been rnet through the endless qpngrosity of the trustees, family friends, biJ£iness assDciales IcorporAle & privatel supplemented with thp ongoing evèryday efforts and the hundred5 of hours of voluntary work to ensure pvery ESCF event hihp.r innov21ive fundraising Opportunitie.￿ Ihal Ihe ESCF both prornoted 2nd supported. Tl)es& fundraising events werp furthcr supplpmpnted Mrith on-line lundino and on-linc donation facilities which were contacied cqnd funded through on-line digital websites and portals. This ypar, ESCF acted a% an agent on behaff of a ILimily lo org2nise and mznage fundraising efforis. Through a single event and an auction. a lolal of £71.160 32 was raised. Of Iliis amoijnt £15.050.50 was used to cover the e.osls nf nrganising and r¢)ndiJLling the &vent and auc.tion. Aflpr Ihp deduciinn of these expenses, a net total balance of £56 109 82 was then provided directly lo the family, wilh these lunds both offering and providing them with rinanci81 suppori following the 1055. EMMIE SMILLIE CHARITY FOUNDATION SCIO TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Achievements and performance The ESCF has surcessfully held and supported Charitrqble events and Fundrdisers al donor favourable venues ranging from the ESCF lcd events suLh a5 the ESCF Charity Golf event al Loch Lomond, Ladies Oay at the Old Fruit Market, C3Ddelriggs, Glasgow. In addition, the ESCF was generously supported by many businesses both private and corporale and with continuous ongoing commitment lo support the ESCF aims, goals and objeGtives. this Cdnnol be understated which Is so very much appreciated by the ESCF Trustees. A wide-ranging and overarching Sincere 'Thank Yuu lo everyone who ha5 SUPPOrted the ESCF during Year 5. The principal beneficiaries ol the ESCF and the lund5 f¢llSed to SUPPO[1 cancer and palliative care cover a wide raF)ge of Hospioes and Cancer fciLililies and includes some bespoke don3lions to support palliative. The Cancer Chariiies and Palliative Care Hospices supported by the ESCF ar8 as follows".- Sl Andrews Hospice, 1 Henderson Streèt, Airdrie, North Lanarkshire Kilbryde Hospicp.. 30 Canbtrrra Drive. East Kilbride. Glasgow Sl Margaiel of Scotland Hospice, 2346 Durnbarton RoAd, Cly(Jebank, Glasgow Mane Cuiie Greater G135gow, 133 Belomoch Road, Drumchapel, Glasgow Tho Prince & Princess of Wales Hospice, 20 Drurnbreck Road, Glasgow Royal Hospilal for Sick Children, Ynrkhill. Glasqow Bealson we.sl of Scotland Cancer Cenlrc, 1053 GrÉal Western Road. Glasgow Queen Elizabeth Univer.%ity Hospital, 1345 Gov3n R03d, Govan, Glasgow Cancer Fund for Children (Bolfasll. Portside Busine%￿ Park Airport Road Wesl. Belfast This list of beneficiaries Is not precluded or endle£s and the ESCF Trustees fully considered the wider society impact in advance, of the financial donations and financi31 supported within the cancer care aren3. The ESCF chzrilable donations mAde lo the principal Cancer Cenlres and PalliaÈive Care HospiCP￿ 8upports all of society who develop caDrE.r and In p8rticular the young peoplp In society who need care. as Ihey are less likely lo be able to financially support therDselves Ihrough cancer trealmenl or where t?rminall¥ ill and undergoing palliative cancer r2rc. Financial review ESCF Is a non-profst making orqanisalion registered cornpany with all fijnds iaised being 100,1, fully dislribulpd 2rrcJs8 the desired charities and benef8clors. Donations received decreascd In Ihp year by £11,896 due ta decreasod fundraising activities bping carried out Total costs havc decreased this year by £494.361 this Is due lo a decrease in donations paid this year t)y the company This Is a decre35e Irom £56.f,noo lo £50.000. However lundraising 3ctivilio.s CXK)enses have increased this year from £16.580 10 £37,266, which 1% axpeeted due lo the increasp In the co81 of activities and e.vpnls hcld this yei?r. It is the policy ol the Charity that unreslricled funds which have not been designated for a specific use should be maintained at a level equivalent to between three 8nd six munth's expeildilure. The Trustees consider that resenjgs al this level will ensure Iliat, In Ilig event ol a significant drop in funding. they will be able to continue the Charity's current acliviiios while consideration Is given to ways In which additional funds may be raised. This level Df reserve5 has been mainlaingd throughout the ye(If. Strijcture, governance and management The Emmie Srtiillie Charity Foundation Is a cancer focused charity formed by the Smillie Family. as trustees in 2016. The Foundatlon W3s foTrrio11y registered a5 a Scullish ChdrilGible Incoipuialances 8t 1 July 2023 36,502 345,070 Fund balances at 30 June 2024 187,324 36,502 The slatetmenl of financial aGlivilies includes all gaiiis and losse5 recognised in the year All incorne and expendilijre derive from continuing aotivilip.8. EMMIE SMILLIE CHARITY FOUNDATION SCIO BALANCE SHEET AS A T 30 JUNE 2024 2024 2023 Notes Current assets Cash at bank and in hand 187,324 36,502 Nel current assets 187,324 36.502 Income funds Unrestricled funds 187.324 36,502 187,324 36,502 187.324 36,502 Ihp"Fri.s-.-es on 13 March 2025 Trustee EMMIE SMILLIE CHARifi FOUNDATION SCIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Accounting policies Charity information Emmie Sniillie Chaiity Foundation SCIO is a charity reqistered In Scotland. The principal address Is 1.1 Accounting convention The financial 51alernenls h3ve been prepared in accordance with the Charity's Igoverning documeiitl, the Charities and Trustee InveslfTienl (Scotlandl Act 2005. the Cliarities Accounts (Scotlandl RegLJlalions 2006 las JlTiendedl, FRS 102 "The Financi£ql Reporting Standard applicable in the UK arid Republic ol Ireland. I'FRS 102,1 and the Charitie5 SORP "Accounting and Reporting by Charitie5 Slalement ol Recommerided Practice applicable lo charities preparing tlieir accounts in accordance with the Financial Reporting Standard applicabla In the UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The Charity is 2 Public BEnefit Entity a5 defined by FRS 102. The Charity has taken advantage ol the provisions in the SORP lor charities nol to prepare a Stalernenl ol Cash Flows. The fin8ncial statement5 have departed from the Charities (Accounts and Reports) Regulations 2008 unly to the exlenl required to provide a true and fair view. This departure has involved following the Statement ol Recommer)ded Practice for charities applying FRS 102 rather than the vcrsion of the Statement ol Recomrnendcd Pr3tlico which is referred lo in thc Regu13tions bul which hzs since been withdrawn. The financial statetnents are prepAred in sterling, which Is the functional currpncy of the Charity. Monetary amounts in these fin3nti21 si3lemenls are rounded lo thg nearest £. The financial 8lalemcnls havg bÈen prepared under the historic31 cost convention. The principal accounling policies are sel Out bclow. 1.2 CharitablB funds Unrestrictcd fund5 are available for usp Al th& discretion of the. Trustees in furtherance of their charitable objectives. 1.3 Income Income is recognised when the Ch£r11y Is legally entitled to il after any performance conditions have been tnet, the amounts cgn be measured reliably. *Jnd il is probable that Income will be ieceived. 1.4 Expenditure Expenditure 1s recognised once there is a legal or con5truLlive Dt]ligalion lo tran5fei economic bonefit tD a third p3rty, It Is probable that 3 Iransfcr of economic benefits will be required in settlement, and the amount ol tho obligation can be measured reliably. Expenditure is classified by activity. The c05tS DI each £lCtivity arc made up of Ihe total ol dirert costs and shared costs, including support costs involved In undertaking each activity. Direct costs 3ttribu12bl& to a single activity are allocated dirÈclly lo that activity. Shaicd c051$ which contribute lo morc than One dLlivity and support Costs which are not altribulrjble to a single activily dre apportioned belween those activitie5 on a basis CODSlslenl with the use of resuurces. Central staff costs are allocated on the basis of time speni, and depreciation ¢har9es are allocated on the portion of the ass8t's use. 1.5 Cash and cash equiv3lent5 Cash 2nd cash equivalents include. r.2sh in hand: deposits held 31 c311 with banks. other short-lerm liquid Invesimpnls with Driginal malurilies of three months or las£. and bank overdralls. Bank ovcidrafts are shown within borrowinqs In current liabilities. EMMIE SMILLIE CHARITY FOUNDATION SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Accounting policies Icontlnuedl 1.6 Taxation The rharily is exempt from corporation 18x on 118 charitzble activitie5. Donations and legacies UnTestrlcted Unrestricted funds funds 2024 2023 Donations and gift5 Gift Aid 226,527 12,865 238,42.1 35,940 239,392 274,363 Raising funds Unrestricted Unrestricted funds funds 2024 2023 ndrAisin Donation Fundraising activity 50.000 37,266 565.000 16,580 87,266 581.580 Charitable activitie5 Charitable Charitable Expenditure Expenditure 2024 2023 Ju81 giving 514 601 Shsre ol governdllGe costs (see nole 51 790 750 1,304 1,351 EMMIE SMILLIE CHARITY FOUNDATION SCIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Support costs Support Governance costs Costs 2024Support costs Governance costs 2023 Independent examination 790 790 750 750 790 790 750 750 An31ysod between Charitable activities 790 790 750 750 Trustees Noiie of the Tiustees lor any Dersuns connected with thernl received 3ny remuneration or benefits from Ihe Charity during the year or Indeed Ihe prior year. Employees Th& average monthly riumber of employees during the year was. 2024 Number 2023 Number Tolal Theie were no employees who89 annual remuneration was more than £60.000. Taxation The charity Is exttinpl from tax on Inconie and gains falling within section 505 01 Ihe Taxes Act 1988 or section 252 of the Taxation of Chcirgeable Gains Act 1992 to the extent that these are applied to Ils charitable objects. Designated funds The income fuiids of Ihe charity include the following unreslricled funds which have bccn sel aside out of unreslricfecl funds by the trusteeb not for specific purposes. Movement In funds Incoming Resourctts resources cxpended Movement In funds Incornlng Resources Balance at resources expoDded 30 June 2024 Balante al 1 July 2022 Bal8n¢e at 1 July 2023 Unreslricled 345,07U 274.363 1582,9311 36,502 J10,553 11.fj9,7811 187,324 EMMIE SMILLIE CHARITY FOUNDATION SCIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 10 Related party transactions There were no disclosable related party transactions during the. year12023 - none). 10