## APPENDIX 1 _______ w Trustees” Annual Report forthepetiod | OSCR =ieFrom | Day01 Period| Mon h01 s **t** artdate _ **|** ver2025 || To ai 01SoPeriod[42t **e** anddate| raeOe.2025 : Scottish Charity Regulator - __—fsaes
a|Dates acted if not forwholeyear——
=
elee
ere||| |Structure, governance and management||| |Typeofgoverning document|The charity is a Scottish Incorporated (SC10). It was registeredin tS
current legal form on 20" September20217.|| |Trustee recruitmentand appointment |Trustee membership has remained consistentduring 2026 financial year.||| ||||| |Objectives and activities||| |Seeee|TTTeo=
1—Torelievethesufferinganddistressofadultsandolderadultswhoare|| ||isolated and
lonely as a
result of
illness,
disability, age
or family|| ||circumstances.|| ||2 — To promote the welfare of adults and older adults by providing,
managing and operating Elim Befriending Service to bring vulnerable
adults and older adults together to reduce isolation and to participate in|| ||social recreational opportunities.|| ||3 — To do all things aswell as properly attain the above purposes as to|| ||fulfil the constitution.|| |Summary ofthe main activities
in relation totheseobjects|Service users meet every Monday and Wednesday with Tuesdays spent
with volunteers visiting those thatare housebound.A telephone service is
available for those who prefer this. Activities for users have included
crafts,
exercises
classes,
bowling,
board
games
and
music/dance
activities, Through the
year,
various
external 3°
party groups have
attended the service users group providing entertainment. An annual day|| ||tripand aChristmas Day outwereenjoyed by participants.|| ||2|| ## APPENDIX 1 ## Achievements and performance Summary of the main achievements of _ i a the charity during the financial period | The main achievements for this year have undoubtedly been the positive feedback from users and carers in relation to positive health benefits of the User Group. There have been a few bereavements this year in the Group and volunteers. The Project Director and Admin support are considering | retirement in 2026, | ## Financial review Brief statement of the charity’s policy | -, — on reserves The Reserves Policy is focused on the short term to ensure sufficient | funds are available to satisfy any financial obligations that may arise in the | foreseeable future, that being a period of 12 months. | | Details of any deficit = | There is no deficit. Donated facilities and services (ifany) | —™” = a 2 There have been no donated services of facilities. | ESTE | ## APPENDIX 4 ## Other optional information ## Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees **----- Start of picture text -----**
Signature(s) | —=— i
- ‘
OSCRdigital [will] or [ accept] typed ‘a, en *signatures IM ) bon By We
aeaT ee — er ee
| Mary Anne Kane Alison Stevenson |
Position (e.g. Chair) | ———e
_ Chair/Trustee Trustee
Date | |
| 18-02-26 | 18-02-26
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4 —— ~~ ee eee \ **----- Start of picture text -----**
IEE
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APPENDIX 2
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yf ye i) Receipts and payments accounts
ye ml Forthe period | [a7] atau Te I fg ee Jet Je
Section A Statement of receipts and payments
Unrestricted Restricted pes shai iste i Total funds Total funds last
funds funds ake Furids current period period
to nearest £ fo nearest £ to nearest £ to nearest£ to nearest £ to nearest £
A‘ Receipts
1,624 1,964
legacies | aS |Se
a646| | [2,028] | 10,674 12,792
Receipts from fundraising activiies | | ee|ee”
Gross trading receipts aaa||eee a |
Income from investments other than
land and buildings
GrossRents fromreceipts landfrom& buildingsother charitable i a SS:|ey
activities
Af Sub total 7o267| [306 P15
160 |
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets ——
Proceeds from sale of investments (_— —__— —f|
AzSubtotal]=|
A3 Payments
Payments relating directly to charitable
activities 4,327 16,275 20,670
a ee |ae
[eeee |eee S| | [Sa]
A3 Sub total 4,327 46,275 | __20,602| 20,670
A4 Payments relating to asset and
investment movements
Purchases of fixed assels a:
Purchase of investments SS)
Aa Subtoral|_____—|
Surplus / (deficit) for year ae(8,311) (5,511)
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APPENDIX 2 **----- Start of picture text -----**
Section B Statement of balances
Unrestricted Expendable Permanent Total current
Culagories Details funds Restricted funds endowmentfunds endowmentfunds Peid Total last periad
lo nearest E to nearest& lo nearest£ fo nearest£ to nearest £ to nearestE
B1 Cash and bank balances
Cash funds nces at start of year 4,274 24,043 | aaa | 27,793
paymentsSurplus / account(deficit) shown on receipts and (14,250) (8.611)
Cash and bank balances at end of year 7,210 6,762 13,972 | 22202
(Agrea balances wilh receip!s and payments
accounl(s))
DetailsJ Fund to which asset belongs Markel valuation Last year
to nearest& to nearesl £
= — —
Total
Detalls Fund to which asset belongs Cost (if& available) Currentavailable} value (if Last yoar
to nearest£ to nearest£ to neares{ E
- == =
Total
Details Fund to which liability relates Amount due Last year
to nearest £ ta nearest E
os —— ==
Total
Netails Tund to aiewhich liabilityr relates Amount(estimate) due Lastyear-
to nearest to rlearest£
. = ———
Tatal
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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2025-03-14-1p-aces-cs-version-excel-wilh-amended-cell - Elim Befriending Service Accounts 2025 / Slatement of balances December 2007 EIS: TTT iE EEE EEO eee lle a ## APPENDIX 2 **----- Start of picture text -----**
Section B Statement of balances
Onres{sictedfunds Restricted funds Expendableendowment endowmentPermanent Fatal aurgsnelod TotalNt last period
Gategories Details funds funds per
to nearest £ tc nearestE to nearest£ to nearesl& to nearest £ lo nearest£
B1 Cash funds Cash and bank bal:balances al stl a rr\ of ye: year 4,274 24,013 | zz03 27,793
paymentsSurplus / account(deficit) shown on receipts and (74,250) (8,371) (5,511)
Cash and bank balances at end of year 7,240 6,762 13,972 | anse |
(Agree balances with recelp!s and payments
account(s))
Details@ Fund to which asset belangs Markel valuation Last year
to nearest E to nearest £
i == —-
Total
Details Fund to which” asset belongs Cast (ifi available). Current valueavailable) (if Las! year
to nearest E to nearest& fo nearest£
- = =
Total
Datails Fund to which liability relates Amountto nearestdue £ toLastnearest year £
i —— —=Total
Details Fund to which (lability relates er phen Last year
to nearest£ to nearest £
Sapo _—— —
Total
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name approval
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2025-03-14-rp-aces-cs-version-exael-wilh-amended-cell ~ Elim Befriending Service Accounts 2025 / Statement of balances December 2007 APPENDIX 2 - 0 **----- Start of picture text -----**
Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be staled on analysis of funds worksheets) Type of activity or project supported pie mig r / == 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 mo expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of £ trustees C4b Trustee expenses - details Transaction Balance Nature of relationshipA Nature of transaction amount (£) outstandingerlod end (£!at C5 Transactions with trustees and connected persons _ as 2025-03-1 4-rp-aces-cs-version-exce-wilh-amended-cell - Flim Befriending Sérvice Accounts 2025 / Notes December 2007 APPENDIA 2 - O ## Additional analysis (1) Analysis of receipts and payments 1 Donations Unrestricted Expendable Permanent funds Restricted funds endowmentfunds endowmentfunds Telaperiod estrrent Total last period to nearest& to nearest & fo nearest£ tonearestE to nearest £ to nearest & Total ==—= = reference - - - reference reference 2 Grants Unrestrictedfarts Restricted funds lotalAdit current Total last period; to nearest e to nearest £ to nearest[£] to neareste Total == = reference reference reference reference 3 Gross receipts from other charitable activities Expendable Permanent Unrestrictedfunds Restricted funds endowmentfunds endowmentfunds Fotalperiod ourrenit Total last period to nearest E lo nearest£ to nearest E to nearest & to nearest fo nearest[&] Total ==== = 4 Payments relating directly to charitable activities a Expendable Permanent Unrvetietedfunds Restricted funds endowmentfunds endowmentfunds Talalperiod chrran Total last perlod lo nearest fo nearest £ lo nearest£ lo neareste to neareste fo neareste Total Z2.= 2 reference eror reference error - - reference error reference error 2026-03-14-rp-aces-cs-Vversion-excel-wilh-amended-cell - Ellm Belriending Service Accaunts 2025Additional notes (1) December 2007 APPENDIA 2 0 Additional analysis (2) **----- Start of picture text -----**
5 Breakdown of unrestricted funds
Waeesty ' Wha | “i ' i 3
i) wy thet 1t tina “t
un ‘ 1 thal ot ‘ i
Total Total
unrestricted unrestricted
funds funds last
period
Receipts =a
=a
eso
Receipts from fundraising activities =a)
Gross trading receipts _mz=)
Rents from land & buildings <==. 13)
Gross recelpts from other charitable activities Pete
Sub total Saas
cross ref error
Receipts from asset & investment sales
Proceeds from sale of fixed assels
Proceeds from sale of investments
Sub total
cross ref error
Payments
Expenses for fundraising activities ———— “5
Gross trading payments aa
Investment management cosis —— ss]
Payments relaling directly to charitable activities |
Grants and donations =a)
=a
Audit / indspendent examination aes
Preparation of annual accounts} =a
Legal costs hi —— 2
Sub total 9
cross ref error
Payments relating to asset and investment
movements
Purchases of fixed assels
Purchase of investments
Sub tofal
cross ref error
cross ref error
—and purpose of funds
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2025-03-14-rp-ancs-cs-version-excel-with-amended-cell - Elim Befriending Service Accounts 2025Additional notes (2) December 2007 APPENDIX 2 - 0 Additional analysis (3) |6 Breakdownofrestricted funds|6 Breakdownofrestricted funds|||||||||| |---|---|---|---|---|---|---|---|---|---|---| |||val|wed|‘|teed|‘||fared|an|| |||‘|'||'|'|||vie|els|| ||||||||||Total restricted|=Total restricted| ||||||||||funds|funds last| |||||||||||period| |Receipts||||||||||| ||||||||||———"|| ||||||||||P||| |Receipts from fundraising aclivilies
Grosstradingreceipts|||||||||‘<——
||| |Income from invesiments other than|land and|||||||||| |buildings
Rentsfromland&buildings
Grossreceipls fromothercharilable|activities
Sub{otal||||||||aa
==
[|
|
cross ref error|| |Receipts from asset& investment|sales|||||||||| |Proceeds from sale of fixed assets||||||||||| |Proceeds from saleof investments||||||||||| |||Sub total||||||||| ||||||||||cross ref error|| |Payments
Expenses forfundraising aclivilies
GrossIradingpayments
Investmentmanagement costs
Payments relating direclly tocharitable activities
Audil /independentexamination
Preparationofannual accounts
Legal costs|||||||||i
a
«ey
[EE
fe
f= 3
—
[|
3
=.3]
|
||| |||Subtotal|||||||= gt]
crass ref error|| |Payments relating to assetand investment||||||||||| |movements||||||||||| |Purchases of fixed assets|||||||||Z|| |Purchase ofinvestments||||||||||| ||Sub total|es|||es**|**||||a!|a|Ey|
cross ref error||| |iene renal||SSSo||||||||eS| ||||||||||cross ref error|| |—
and purposeoffunds||||||||||| 2025-03-14-rp-accs-cs-version-excel-wilh-amended-cell - Elim Befriending Service Accaunts 2025Addilional noles (3) December 2007 ## APPENDIX 3 **----- Start of picture text -----**
Scottish Charity Regulator
Independent examiner'sreport on the accounts _w _ |
Report to the |Charily name |
— 7 _
trustees/members of [Elim Befriending Service |
Registered charity $c048011 |
number to _ = —— ee
On the accounts of the ~__ Period start date a : Period end date =a)
_—_|_Year_ ai
charity for the period Day | Month |Year4} to _____}—Day [|][Month] i :
Oi ——E| or. pene|2025=|| —— oOQla 0 | el e [es2z$|——
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 and examiner | Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 40(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
HeesON44(1) (c) of the Act05 2 anderhaltenReento state whetheral particularSS matters have come to my a ttention.
Basis of independent | \Vly examination Is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement | 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 | In the course of my examination, no matter has come to my attention [other than that
statement | disclosed on the attached page”)
| 4. whichrequirements:gives me reasonable cause to believe that in any material respect the |
'» 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
| 2. to which, in my opinion, attention should be drawn in order to enable a proper
___ understandingofthe accounts to be reached. : 2 a oe
signed: | Uys WEGous [Date (J@foz[2o26- |
Name:| Feancis MEGoRRY =
Relevant professional |
qualification(s) or body | |
(if any): |
Address: | ANZ Guiza de Je = — ad
Mo Wee woe
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the
following page.
** OSCR will accept digital or typed signatures
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## APPENDIX 3 ## Disclosure section **----- Start of picture text -----**
Only complete if the examiner needs to highlight material problems.
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Give here brief details of : any items that the | examiner wishes to | disclose | - | | |