2025-05-31-accounts - Keirans Legacy

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APPENDIX 1

From

Trustees’ Annual Report for the period Period start date Period end date Day Month Year Day Month Year 01 June 2024 To 31 May 2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name

Keirans Legacy

Other names charity is known by Registered charity number $C047384 a ee

Names of the charity trustees on date of approval of Trustees’ Annual Report

Trustee Dates acted if Name of person name Office (if any) Rol lor wihie veer (or body) entitled to y appoint trustee (ifany) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

APPENDIX 1

Reference and administration details

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Names of all|other charity trustees|during|the period,|if any,|(for example, those who|resigned|part way| |through the financial|period)| |Name|nm|Dates|acted|if|not for|whole year| |Structure,|governance|and|management| |Type|of governing|document|Keirans Legacy was set up and|recognised|as a Scottish|Charity on 9 May 2077. It| |is|administered|and|governed|by|its|Constitution.| |Trustee|recruitment and|appointment|—|Theminimum|number of trustees|is three. The maximum numberof|[trustees]|[is][ ten.]| |The|board|of trustees may|at any time|appoint any person|to|be a|charity|trustee| |by way of a|resolution|passed|by|majority|vote|at|a|board|meeting.| ||| |Objectives|and|activities| |Charitable|purposes|The advancementof education,|the|saving|of|lives,|the|provision of|recreational| |facilities,|or the|organisation|of|recreational|activities,|with|the|object|of improving| |the|conditions|of|life|for the|persons|for whom|the|facilities|or|activities|are| |primarily|intended| |Summary|of the|main|activities| |in|relation|to these|objects|Details on the|main|activities are|provided|in|the Annual|General|Report|attached.|

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APPENDIX 1

Achievements and performance

Summary of the main achievements of

the charity during the financial period _ Details on the main achievements of the charity during the financial period are provided in the Annual General Report attached.

Financial review

Brief statement of the charity’s policy The charity's policy on reserves is to be good custodiansof the funds received on reserves from general donors in order to best serve the object of the charity being the building of a legacy in memory of Keiran McKandie.

Details of any deficit

Donated facilities and services (if any)

APPENDIX 1

Other optional information

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)

Position (e.g. Chair) Chair

Date 1/oz /2026

be te $C047384

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Keirans Legacy $C047384
%
(q ) yi f"pD Receipts and payments accounts
Weel : y ‘
net Yee BY For the period l to Da. |
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds ‘Total funds last
funds funds funds funds current period period
to nearest £ to nearest £ to nearest£ to nearest= to nearest £ to nearest£
Ai Receipts
Legacies | a|
Grants 50,000 | _ 45,000 |
\Grosstrading receipts | 74.024
land and buildings
[Bank interest received |_| | [as] || [at] |
activities
At Sub total 199,941 105,494
A2 Receipts from asset &
investment sales
[Proceeds from sale offiedassets | |
[Proceeds fromofinvestments sale A2 Subtotal| __-]
A3 Payments
Expenses fortunes acivties | |
nwestmentmanagementcosts || es |
Cl => Ps.
Gran and donations | |
[Govemancecoss: | Cd ae
[Preparation ofannvat accounts] | es |
A3 Sub total 130,088
A4 Payments relating to asset and
investment movements
Purchase ofivostneris [TT |
Ad Sub total[ 50,661]
Net receipts /(payments)[see2][ “IE(|) ~ CL -_]
ve 19,192 11,906
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$C047384

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Keirans Lega
Section B Statement of balances
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, aresndeicted Restricted funds Expendableendowment endowmPerman en tt Totalourent Total last period
, funds funds ad
to nearast £ to noarest £ to nearest £ to nearest £ to nearest£ to nearest £
Cash and bank balances at end of year 107,638 107,638
{Agree balances with receipts and payments
account(s)}
Details. Fund to which asset belongs Market valuation Last yoar
to nearest E to nearest £
_ — —=
Total
Details Fund to which asset belongs Cost (If available} Current valueavailable) (if Last year
to nearest£ lo nearest £ to nearest
B3 Other assets Table & chairs | [Unrestricted] || [112] P12£
Macbook Air
|
Total 56,819 | [8,158)]
Details Fund to which liability relates Amount due Last year
i to nearest £ to nearest£
— ——
Total
Details Fund to which liability relates Amour ewe Last year
— —— — to nearest £ to nearest £
Total
Signed by one or two trustees
an behalf of all the trustees Signature Print Name Date of approval
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€

Keirans Legacy

$C047384

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Type of activity or project supported individual / — & - —= Total

C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)

Authority under which paid £

C3b Trustee remuneration - details

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees oa rrustee expenses - Mileage allowance payments fortravel in relation to the charit a ee Telephone expenses in relation to the chari ee ee a Transaction Balance Nature of relationshi Nature of transaction amount (£) outstandingi at

C5 Transactions with trustees and connected persons _ Be 7

$C047384

Keirans Legacy

Additional analysis (1)

Analysis of receipts and payments

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1 Donations
Vareswictes Restrictedfunds Expendableendowment endowmPerman ent TUL carte Total last period
to nearest £ to nearest£ to nearestfunds £ to fundsnearest £ to nearest£ to nearest£
ee) ar
a) ar
ee | |
PT ar
PO {—-
nga reeer |e
PO ———-|
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re |
nia es
a ) ||Det
reference - - - reference reference
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||||||| |---|---|---|---|---|---| |2 Grants| |Unrestricted|Total current| |fund:|Restricted|funds|period|Totallast|period| |to|nearest £|to|noarost£|to nearest £|to nearest £|

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reference

reference reference

3 Gross receipts from other charitable activities

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— Restrictedfunds Expendableendowment endowmPerman ent Total current Total last period
to nearest £ to nearest £ tofundsnearest £ tofundsnearest £ to Periodnearest £ to nearest£
|e|
ars
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4 Payments relating directly to charitable activities

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dnvesticted Restrictedfunds Expendableendowment endowmentPermanent ama Total last period
to nearest £ to nearest £ to fundsnearest £ to nearestfunds £ to nearest £ to nearest£
po BA at) ee]
a | 5||) ee)
a rs |es|
PO6 0 4,711
Defibrilator training a |)A||| ||| |
| [3067]] 3,067} [2,720]
[aa0) es [Faeo| [re
|rs|| ar)
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$C047384

Additional analysis (2)

5 Breakdown of unrestricted funds

		uno 4-ent
			Total unrestricted funds	Total unrestricted funds lastperiod
Receipts
[Legacies Grants Receipts fremfundraising activities Gross trading receipts	B ank interestreceived Ren!sfrom land & building Gross receiptsfromothercharitableactivities	activities Sub total		es
Receipts from asset & investment Proceeds from sale of fixed assets Proceeds from f investmen	sale:			] ! 1
	Sub total
	Totalreceipts,=		Fase	ae
Payments
			a
Audit ;independentexamination Othe —CS—CSY PT Subtotal			-	{
Payments relating to assetand investment
movements
Purchasesof fixedassets
			P
	Sub total
Totalpayments(=) Net receipts/(payments) Tranefers to (rom) funds		(=)(JCE] [—.][7]7]
Surplus /(defiet) foryear[__[JId)				[11,906]
Nature and purpose offunds

APPENDIX 3

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Office of the Scottish Charity Regulator
Reporttothe Charity__ Independentname examiner’s report on the accounts = «
trustees/members of Keirans Legacy
Registered charity
Oncharityforthethe accountsnumberof the _ eePeriodstartdate $C047384 _____ Period enddate; _
period | Day = =, Month = Year Day | Month | Year
1 June 2024 to 31 _ May: 2025
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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 andexaminer = 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 Independent examiner’s and,In the consequently, course of my examination,| do not expressno anmatter audit has opinion come onto the my accounts. attention [other7 than that statement disclosed on the attached page*]

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

Signed: 2. to which, in myi opinion, attentions to beshould reached.be drawn in order to enable a proper Name: Date: i€ 62.2 £ Relevant professional ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS qualification(s) or body (if any): Address: The Long Partnership Chartered Accountants & Chartered Tax Advisers Park House Centre South Street Elgin \V30 1B

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

Aa\ JETS LEGACY —— SAVING LIVES ——

SCO 47384 ANNUAL REPORT 2024--2025

Keiran’sM4 bd Legacy 8th Annual Report

Scottish Charity Number: SC047384

Chairperson’s: 9 Report

Keiran’s Legacy — 8th Annual General Meeting Reporting Period: 1 September 2024 — 30 November 2025

This year has been one of progress and meaningful impact for Keiran’s Legacy. The charity exists to ensure that Keiran continues to make a difference in the world, with his values of compassion, energy, and community care guiding everything we do.

Across Scotland, the charity’s work has continued to save lives, strengthen community response, and promote wellbeing. Every training session delivered, every defibrillator deployed, and every conversation about preparedness contributes to communities that are better equipped to respond in critical moments.

We have faced challenges, including an international voluntary recall on some defibrillators, which required careful attention and communication. The Trustees and volunteers have ensured full compliance with all guidance while continuing to provide support to communities,

Our sustainability efforts have also made a difference. The arrival of our electric vehicle has enabled more visits across Scotland, supporting the delivery of training and equipment efficiently. Keiran’s Line at Bike Glenlivet continues to provide a space for outdoor activity and wellbeing, reflecting Keiran’s love of the outdoors and bringing people together.

None of these achievements would be possible without the dedication of volunteers, the generosity of funders, and the support of the communities we serve. Their commitment ensures that the charity can continue saving lives, enhancing education, and improving wellbeing.

Looking ahead to 2026, the focus remains clear: to expand access to lifesaving equipment and training, reach new communities, and develop projects that support both physical and mental wellbeing.

Keiran’s Legacy continues to makea lasting difference, ensuring that the impact ofone young life reaches far beyond its years.

1. Introduction

It is with pride, dedication, and heartfelt commitment that the Trustees present the Annual Report for our 8" AGM. Keiran’s Legacy continues to make a meaningful difference across communities in Scotland, focusing on saving lives, empowering individuals through education, and enhancing wellbeing through recreational activities.

Each initiative this year has been carefully designed to have a tangible impact. Our defibrillators have contributed to 25 lives saved, while training sessions empower individuals, groups, and businesses to act confidently in emergencies. Meanwhile, outdoor and recreational projects support wellbeing and resilience in communities.

2. Governance

Throughout this reporting period, four Trustees oversaw the charity’s operations, ensuring that every decision reflected its mission and values. One Trustee was unwell and missed some meetings, but governance continued effectively, with every major decision carefully considered and implemented.

Since the national rollout of life-saving defibrillators in Keiran’s name began in partnership with Police Scotland in September 2022, there have been 83 verified deployments across the country to date. This includes 33 in the North Division, 8 in the East Division, and 36 in the West Division, with a further 6 verified deployments added during the most recent reporting period,

Figures covering the period from November 2024 to March 2025 are still being gathered, and the total number of deployments is therefore expected to increase once all data is confirmed. We will be able to give an exact figure from initial roll out once these have been obtained.

These deployments continue to reflect the strong collaboration between Police Scotland and our community partners, working together to protect lives in Keiran’s name. We are especially proud to note that one life was saved thanks to a defibrillator carried in a local

police responder’s vehicle — a powerful reminder of the real and lasting difference this initiative is making.

Our sincere thanks go to all Police Scotland divisions, officers, and staff who continue to support this programme with professionalism, compassion, and care. Their commitment ensures that Keiran’s name remains a symbol of hope, courage, and life-saving action across our communities.

3. Activities and Impact

3.1 Saving Lives

At the heart of our work is ensuring communities are equipped to respond in emergencies. This year, our defibrillators have been actively deployed across Police Scotland divisions, with the charity receiving reports detailing their use and outcomes. These deployments contributed to 25 lives saved since the charity began.

In addition, we addressed an international voluntary safety recall affecting some of our defibrillators. Every guideline from the Resuscitation Council, Circuit, and suppliers was followed meticulously to ensure continued safety and community confidence.

The Moray Local Action Fund grant (£15,275) supported consumables and maintenance visits for communities without service contracts from October 2025 to March 2026. Postdeployment visits and ongoing support remain a priority, ensuring communities feel confident in using the equipment when needed.

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3.2 Enhancing Education

Education empowers people to act confidently and effectively in emergencies. Over the past year, our Certified First Aid program continued to provide CPR and defibrillator training to individuals, groups, and businesses. These sessions build confidence, resilience, and shared responsibility, giving participants the skills and courage to makea real difference.

Since the last meeting we have increased our defibrillators from 290 defibrillators to 332 which was achieved by the end of March, however due to the voluntary recall there has been unable to increase this number despite continued community engagement and communities asking for defibrillators to be installed. We sincerely hope this will be resolved in the very near future.

Since the national rollout of life-saving defibrillators in Keiran’s name began in partnership with Police Scotland in September 2022, there have now been over 180 verified police deployments across the country. This includes 33 in the North Division, 8 in the East Division, and 36 in the West Division, with an additional 6 verified deployments added during the most recent reporting period.

Figures covering the period from November 2024 to March 2025 are still being gathered, and we expect the total to increase further once all data is confirmed. These deployments continue to highlight the outstanding collaboration between Police Scotland and our team, ensuring that these vital devices are available whenever and wherever they are needed most.

Alongside this, our community deployments have now exceeded 300, with a further 72 new deployments this year alone. This growth reflects the incredible commitment of local groups, schools, and organisations across Scotland who have embraced Keiran’s legacy and helped make defibrillators accessible within their own communities.

We are also deeply proud to report that the number of lives saved has risen from 20 to 25 since our last AGM. Each of these lives represents a family, a story, and a moment when Keiran’s legacy has madea real and lasting difference.

Once all figures are fully verified, we plan to share a detailed breakdown of both police and community deployments, showing the full extent of the progress achieved and the lives touched since the programme began.

Our heartfelt thanks go to all Police Scotland divisions, community partners, volunteers, and supporters who continue to make this work possible. Their compassion, dedication, and belief in this mission ensure that Keiran’s name remains forever associated with saving lives and bringing hope to others.

3.3 Improving Wellbeing and Mental Health

Keiran’s Line at Bike Glenlivet has continued to thrive, offering a space for communities to connect with nature, enjoy outdoor activity, and improve mental wellbeing. Now in its 2"! year, this initiative honours Keiran’s love of sport and the outdoors, encouraging physical activity and social connection.

3.4 Sustainability and Growth

A major highlight of the year was the arrival of our electric vehicle, funded by the Just Transition Participatory Budget Fund. This vehicle has travelled over 10,000 miles and supported over 600 visits to communities and defibrillator locations, increasing the charity’s reach while reducing its environmental impact.

3.5 Volunteers and Fundraising

Volunteers are the lifeblood of Keiran’s Legacy. Their energy, enthusiasm, and dedication sustain every initiative, from training sessions to wellbeing projects and electric vehicle support. While small volunteer numbers sometimes limit attendance at all planned events, their commitment continues to underpin the charity’s work.

Fundraising and donations enable these activities, including grants for the electric vehicle and defibrillators, as well as ongoing support for communities.

4. Financial Review

This year, the charity received substantial support that has strengthened our operations:

¢ £50,000 grant from the Just Transition Participatory Budget Fund (electric vehicle) ¢ £15,275 grant from the Moray Local Action Fund (defibrillator consumables and maintenance visits)
e £40,000 anonymous donation
¢ Ongoing fundraising and smaller donations supporting all charitable activities

5. Challenges

This year, the charity faced several challenges:

e Limited volunteer numbers occasionally restricted event coverage e Securing grants and donations requires continuous effort and persistence
e The international voluntary defibrillator recall slowed the rollout of additional units, though every step of the recall notice was followed, with advice sought from relevant professional bodies

Despite these challenges, Keiran’s Legacy continues to thrive, with measurable impact across communities in Scotland.

6. Future Plans for 2026

Looking forward, the charity aims to:

e Expand defibrillator coverage to new communities and schools e Increase the reach of CPR, defibrillator, and Certified First Aid training
e Maximise the sustainable use of the electric vehicle
¢ Continue strong fundraising and partnership development

7. Summary

Keiran’s Legacy continues to save lives, educate communities, and support wellbeing. Through grants, partnerships, volunteers, and community engagement, the charity demonstrates clear and lasting impact. Testimonials and visuals will bring these achievements to life, highlighting the tangible difference made across Scotland and we would like to thank everyone who donates in so many ways.