2025-03-31-accounts

REGIsfE]IED CHARITY PIUMBEK. SC7148355 ort of the Tntsttes and nel#l Ststernents for the Y rEn ror Unaudltod Fln arcb 2

f the Arc P•8e Ryrt ofthe TTUBtxi Ito4 tndryffjdmt ETamin¢tri Re￿rt Stat¢rn¢nt of R￿p11 & Pwmenls of Bolan¢ Notes to the Flnancial Slatunonts 8t09

Brnemar scio of the Truat ThctrU5tK&prc8¢ntth¢irre￿rtWlth the fitwic1￿ ststements of the chArity forthe seventh year of oFKraticds for the y¢ ded 31 March 2025. OWECTIVES AND AcrivrriES ObJtdive8 and aims Thcor8ani8ation's charitabl¢ wJryoJE Is lh¢ relipf ofthoselrt need by tsf 88e. illth¢alth. disability, tlnancial harthhlp or other disldvantsge. ACHIEVEMBNT AND PERFORMANCE Charltablo Atdvltlii Bracmar Care establl8hed a model of Gqre provision for th¢ ¢ornrnunity of Braemar an<i Crathi& Th¢ Care proVi8ioD IB made in one or a comlxnation of the following wws: Tn c4)njunL#ion with the Aberdeettshire Heoith Social C#re Pvthership (AHSCP) Through 5elf.onployed c4rers Through the voluntr¢r nrtwffk A Care And Volunteer Services Manager w(x8 with the local GP and AHSCP to all(￿ Lxrcrs in ￿8ponse io th¢ n¢ed8 of¢lients ond she also ei￿rdIna￿Ayar1DuS volunteer &ctivitla forwe ¢ll¢nLq A8well as othtt m¢mbtt8 of5be c4)mmunlty. aln aeblevements Brothnar Core SCIO Is'ourrthtly operating in its Seventh year. It Cl￿￿￿e8 to Krow and evolv4 vAth mort clfients And volunt¢tr 8ervlc¢s. Our arer numbern ore Stable. and we o)ntlnue to provlde the voluntett hospitil trattsptxt Jcryic4 dL¥ w￿1n& SD¢lai trlp4 shopp1￿ And help to build Te8ilience in the village. Thij y¢ rted al the new Volunteer SeNicu MAnAw. W¢ be8an the y¢Ar 10 tralned, local ggr¢rs e original I six yearn a80) and ￿ded wlth 12. most of whom are deployed via Cornerston¢. All e self-cmpioyed. aelf-in5ur&l and chooying to work thrnugh.Brxmar Care and the 8¢if-Direrte41 SupFL)rt (SDS) We ccmtinueto nmintain and UExlate a Ruddy Sy81cm to sll￿rt som¢ of th¢ morcvulnttable folk might a icity visit in an adverse weather LYiSiS. Trathlng Ourtrnining bjdget Is a $18niflcant part of our ￿￿ttIng cogrs 88 we alKJ cover the trainin£ time for the (xrers. Th18 Is one wiy to 8UPPOrtthe ongoing skills &vdopment of our carers without it being aweighty ￿rden on their busy lives. Btiemar Cve csrws urtd￿ake th¢ online maudatory training as AHSCP carers. it 18 reco8nised however that Mt all BC carors wish to undertake the eAmirnitsncnt of trainlng of all SVQ and htt￿e work AS self•employ¢d P¢ry)nai As5iSt•nts thrDu8h Cornerstone SelfDiiwted Support. Bra¢mar Car¢ do￿ ￿w￿¢r with lo support the developmcnt or thox wishing to undatoke the SVQ and thi8 cornu at & of C.£3,0￿ per cattr. We have put thrK duou8h tb¢ SVQ with more re8i5t¢ring for noLt y¢Br. For thc Se￿nd year running we re￿IVed a Scottish GovaThnent Comniunitiej Pdental Health and W¢llbelnB Fulld. The grHnt admillistered by Aberdeenshfjre Volunlary Artlon for £3.51)D was to cover some of the transp￿ costs of our VoluThtcer Tr8nSPOrt Service a]though this fund is depleting f98t due to a he￿thY uptake. We receive excellent feedback on this s•rvic¢. 8iv¢n the int)rquart bu5 con0￿¢[0￿ and •glng demo￿￿￿*10 ofthe vllla8e. We fire expanding th18 rYi¢e to indude s￿111 trips ViBits. and shoFoinB but to Lxjntinue regour¢in8 it requirej xveral srant appllcRdon9 to en8￿￿ it ¢orrtinues. We remain indth w all voluThtw driv¢r3 as the 5eryic¢ is deptht on the￿ being ready and willin8 to undertake the driving accompAnied assistance which is a sI8nlflL￿tu￿dertaklng rc8kx)n8ibiJlty. - Thaok you PA8e I

Braemu Cwre (nttDUa to lrnd th¢ Brn¢m•r Re4111enoe Grw. (vAth our pKthcr8 a¢ E4Jth th• vllla8e hall BCC) Our n)le in BRG bem l￿ding on fimd[￿lill1 and supwting Em•r8¢nw R¢wsep]•nninfv W£ h8￿J01nfA the ALxYdeM8hir¢ Councll reJiliène fonlln qnd ar¢ now l(wkin8 at fflhancin8 our lo¢￿ LThllnunlcatlon8 povrtr out4d and Improving T¢Biiiwoe voluntev tralnln Sinc•re thankj to the Board of Tru8teeJ forthelr dedlcation. tim4 and bupprt. Ofving ¢ommItn￿lL ¢nKAY vid poaftlve thinkin8 to Braemar Carels valuable ¢&9￿ti91 I￿t ft Is not somethln8 we takn for 8TantriL Being L Viabl SU5tain8ble or8Mnl8alion neAds us to plan for ￿￿￿8810n. And wlll be lookittg At Intrcthln8 new lft &%)mln8 year. AS alwys I huge thank you of ￿Ur to of th• and Voluntsvwoth8 u& Wlthout the pwie, we simply could not dellver this gervi¢e. NANCIAL REVIEW Wc continuo to look 4t way8 to Tfwiase our fun(ting w tha¢ Br8¢mar I.￿ ￿￿ be s￿Ined as o rellable Jervlc¢ wlthout a yeur on yer 8eard] for ST￿t• and build in up to two years of opernti(mal fimdB and gxpfind our 8eDAcL This 15 L fine ballr￿ ￿ Althou8h we ts> have a wthion ofopcr&tln8 fun￿ Es & dwlty we obli8ed to U8e our fundJ and so our Tesrn Fdicy 18 limitcd. WE ve algo delighted to r¢rdve a fiwther want frorn the Abade¢n Halth soci￿ Care Patherthlp (AHSCP): our 0ri8inAI, fowidltt8 We hAve also received isi8nlficant 8r4nt ro supportowtrniningfrom the Braemar Community Hydro ￿lld as well ￿ aevexal prlvat¢ th)n￿l0￿3. from itrclients. lo￿] sllp￿ and from our hospitsl pau¢ngpAB, We also ral3￿ £3,897 of (kJndi¢)ns via a ryowdilllthr ts ptwcba# a MLX)nd Raiz¢r. to ov¢ryon¢ who Awthltd w 4ift41 BC funding thii y¢arf Flllandll Sllmmary At the Md of Yw 7 w¢ had in(ome of £31.46S m&lMly frnffj ¢kniation8 and Brnnts AHSCP And Dur wmual e%penditur¢ wu8 £32.184. rewltln8 in a anall deficit of £718 and J¢Avln8 £55,357 bank bAl4wA at the Stth of Y¢gr (AErll 2025). Notr that a n¢L £5356 of that sum Is rin8-fKKed for ReiiIien￿ work with BCC and thc Ifilla8e H￿1 Attd 4025 18 reBtrictcd fimdln8 for we a8akn# tranwt $￿ts attd £2.776 li r#￿eted for trnlnlng cc4t& CoBts thi8 year hav• Incr¢4a¢d and we wlll uttanpt lo ke4p them undtt c•)ntrDI lft Y¢x 8 and beyond. Th¢ Ti4W)nJ for th¢ incrnx ve I￿rea￿ed hom for our CVSM and th¢ put¢haJe of a RA17Ar. In summ￿1 thi8 me￿8 th4L even thou8h we a small defiGittho y¢Ar. w¢ have fund• In the bank to keep the wh4rity 8olll8 at gn av•rn8e SF￿ of c £25k PA ftir almoat 2 y4Ars. We will ¢onthu¢ to Apply for n¢w funding 8ourca to ItAin the charity. Res¢Nei ofthe Trustare that FWrt ofthe fjjndslhui are frttly Available and oxGlu¢kn th03e rG8tri¢ted fi￿d5 andtknse thnds Twhich ￿Uld be reaiised by the dispo￿ of fixed 8&gets I￿ld for the Truats ReserYeB aL31 Traarch are £45298. The T￿￿¢8 ￿l1¢Y r•gardln8 gen¢rnl reo#veB Is kn ty to milntthi a mlnlmum level equatln8 to ¢￿￿¢ month8 opvatlng T4t& The l¢vd of ruerv¢s at 31 Marth 2tr2J ar• lo b¢ ffitl8f￿ry. Th¢ ThA51￿ qnlure rtWV¢8 Ilthk to nwetthe obllgation of all rLStrlcted funds. P489 2

BrAemir Cre oCtheT FWTURE PLANS , Whilst dcvclopin8 th¢ Carer, Voluntc¢r And Resilience of the Charity. continu¢ to ¢xpand ow interets further. into M￿ts1 H¢81th Flr8t Aid (MHFA) supp￿1 4nd l&styew began the p08&1bllity of loc￿ Dcm¢ntia JupwrL MFHA- Thc'Li$tenin8 in Confidence, service BC1ou￿hed last year has had a dis&pp)inting uptBk¢ for m4ny ws3ibl¢ r¢AX)ns in¢l￿aInS awfirene￿ of th¢Jervicc, dcrnand for the service and trust in anew %rYice. We will (wtinue to n]n the service untll the MHFA training ovtlfi(tss ar¢ up for ramval and will then decide wheAher to contlThue it. Dementia Supp)rt - BC has l¢en investi8Oting DemeDd& the wrt And Lyekng the right rec4Jdve and dementia friondty envlronment overthe lfistyear. We are aware it ila significantissue andth¢ dern￿d for supportwlll only Incroose wIth d¢rnartla affe¢tin8 a nmrnber of pur cllrmts. In ttrAiS DJminB ye4r we will renew our to L¥)Dunlt to a strate8y to address dementia awartntts in the ¢ommunlty. B1￿MIT Car¢ S￿&tain1b1lity Strate8y Docurnrnt-we (M)ntInue to d￿lOp a sLrw doeum￿l to Identify th¢ thollellg we fllce ￿ & L*￿itAble C2Te orsani￿t10n and thc av¢nu¢J for sustsinin8 our operntlon. The clc4r¢4t thailM8¢ is how to msintwn fill￿Ing a small organisatioti, the dolland on ￿1¢h continues to grow. CAfttY And volunt£¢r4' recraiting, troiningp ￿lltInUed ryotssionol ￿eloPMe￿t and cn8urin8 we ovw uk or over strdch our Lzr¢r8 15 a slgnlflcant thollenÈe for US in a v¢ry 3mail wmmunity. We value them hi8hly and SUp￿rt them with tr&inin& insurittcc, and re8u]ar stnKtured feedback 8essiork8 to under9tand any ¢¥ncrgillg i8sue5 and share best pra(aic¢. We otsn to grow our caru wol to surprt our oF￿atiOn. W¢ will a]Éo ix lookin8 at IncreAglns the Integrn¢ioA of our voluntsen Into the BUPFQrt we offu thvj rnlly SUPFrf)rt our pr￿emptIVe intervention foo￿ and L¥n make a signifiL￿t differen¢e to P￿Ie.$ lives at hornein thc QDmmunity. srRUCTUR4 GOVERfrfANCK AP4D MANAGEMENT GoverDlng dotwlltnt The charity 18 conlrollol by its 8overnin8 th>Cum￿L the ￿nIti￿tim, Imd is a Scott48h ￿ETIt￿ble InL¥)rwra¢¢d Or8anisatiOJL R•erultm•nt and appolntmeJJt ofnew trustees Tntstees art nDminated by the cxitring tsijstees ofBraan•r Care. Eath boord meffibcr TS giv￿ acc￿£ to the fil¢s and given a copy of the governln8 do¢wnent and the ptittcipajs of Br&emor Care well 88 an operations thartwhich explAin3 the mAnnef the oY8thiialioll provlde8 eare within the communiry. B￿h tru8te¢ h8 r¢cdved the OSCR Ch8rity tnth hanthut. Repre8¢nlinB a 8mall eommunity and the ohallfflges that pre8ent8, Brnrm&r Cav¢ ne4d8 to m&intgin the Lximmitsn¢nt and m(on¢nium ift ourBO￿. wehav¢ad¢dl￿t¢dtrarn ofTru&ees. I would idthtifythc followin& are4810 nRintain awatchful -w¢ nwia8e from year toyeu wlth onnu8197nts but th¢ ideal yet difflcult PO8itson Is to build fvnding option(s) to sustain u5 for the next 5 y￿rs. ELofiltrAfter 6 ye4rs mqny lo￿[ wple aren't fvlly Avrne aèout how we fftiBht help. we must improve our meiao8ln& -we Jomctirnej are 5tretthed to meetall reque#a. Weneed to LX)ntinU￿IY re￿￿1t and train m(r¢ Local Cor iv) -we need to ensur¢ su¢¢&Yion Tefreah the BoArd with new input pwi0di(￿Iy. Page 3

REFERENCE AND ADMINISTRATh DETAIL8 Cbarlty nnmb•r SC048355 Briemar Health Centre St Andr¢w8 T¢rrae£ AB35 5WR Chair Vlce Chalr App¢)inted 4 D¢c*mbcr 2024 niiDer Bank of S(￿lInd The Dlrect BuJitieJs B•nk PO Box 1000 BX2 JLB roY¢d o.'der ofr. the b)ard ot, tr￿St¢es on J 6 1 i¢Lober 2025 and signed lin its b¢h￿f by:

Inde endent Exardtrdevl Re rt rca scio e of I rwrt on thi accoiints for the ptrlod l April 2024 to 31 MAreh 2025 $¢t on p￿e& Six to nine. Rw¢rliv¢ rHpomslblllthi of tnuttts Md •xAmlneT The charitys to￿tee& are [￿ponSIbl£ forthe pr¢paration of thc acc¥)unts in ac￿danCe with th¢ tcrmsof the Charides and Truslce Invorytrnrnt (Swtland) Ao 2005 and the chariti￿ Accounts (5cotlHnd) Re8ulation8 2CK16 (As amMded). Thc charity's tru&ees c4Jllsider that the audit requ]ran￿t of Regulation 10(IXa) to (¢) of the Accounts R¢8VI￿10￿5 th)cs not 8pply. It is rny r&5w)nwThility to e￿rnin¢ the actounts as required ￿nder Seclion 44(IXc) of the knt and to state wheth parti¢ular matt¢rs have ¢om• to my ￿tiO Bull orth¢ IndeptDd•nt ¢xwlllD¢r'i rq)ort My oxominatiott w&8 carried out in accordallce with RegUl￿10n I l ofthe Charities AKounts (Scot1￿￿ Regulations 20C6 (AJ wnended). An examiDat?on Includey a review of the otoJuntln8 records kept by the dwlty and A ¢4)mparl8on of the

Q￿U￿ts pruffltsd with th08¢ recor&& Tt aljo Includ￿ considerntion of any unusual Items OT di5closwes in the accounK.

Ind se¢kin8 explanations from you 88 tswste4S e4)n¢ernin8 any mAtrers. The procedur&8 undq¢Aken do rN)t provide all the evidence thatWDuld be r4uired in an audil and L%￿￿qU¢ntIY I do not a¥pr￿8 0Tr oudit opinion on th¢ view givul by th¢ awjunts. Ibdependtnt euminv'8 stattment In th¢ Course ofmy ¢xamination, no u]me kn my ultention: (l) whith gives n¢ r¢Asonabl¢ cause to believe thal In Any mrial respe4 the re4wiremeats to k¢cp orAYO￿ting r￿￿d8 In accord￿¢¢ Se£tion 41(1)(a) of the 2005 A( and Rryulatlon 4 ofthe 2006 Ac¢outrts Regulationg. to prepar¢ accounts which x¢¢Yd wlth the accountin8 le￿rdS and to ￿pty with Re￿lati(￿ 8 of the 2006 Accounts Re8ulakJns hay¢ not Ixm mck or (2) to whicty in my oplnion. &tta]tion sIMiuld be &awn in OTdEr to enable 4 prop¢¥ und¢r3tanding of the aw)wits to be rtached. 16 October 2025 Pase S

dPa Yer 31 Bnd¢d 31324 Totsl Fun 31.3.25 Totsj Unr¢lthd R￿trIcted rund fvnd INCOME AND ENDOWMETh VRQM Donation Glft Aid 5,781 814 3,897 9,678 814 19.958 6.657 1215 26.iIXI 628 19,958 Chadtable ActlvftleJ 1.015 T•tal 7.610 I3,￿5 31,465 36,012 EXPEf4DrruRE Raisin8 Funds 27 lTharitable AL*ivili¢s 11683 15,414 28,097 L,19 dLas¢J of Fixd Asgets Totsl 12.8n 19,311 32,183 2&764 ET INCOMMEXPENDrruRE) (5362) 4¥44 {718) 9248 RECONCILIATION OF FUNDS Totd brollw forw&Yd 50,562 5A13 5A075' 827 T(YfAL FUNDS CARRIED FORWARD 45 55 Page 6

Ar Trust scio •rth2 2025 2024 Re*i¢teA Tothj fiuHIB Totsl fjJlld$ fimd Unrestric¢¢41 fund CASH FUNDS CA8h bank balartc¢s It stllrt oey¢ar 50J62 SJ13 56.075 46,827 Surplvs1(deficit) 8hovm on receipts and paymu o¢wunt 4.J (?IB) 9.248 Cuh and b￿k bil8ntu qt emd of yeAr 45 The financial stst¢m¢nts were approv¢d by the Board ofTrusteu on 16 Oclober 2025 ajxl wer¢ 8i8nèl on its IKhalf by:

rthoy BA•h of pr•P￿the IlllanelAI itste]ll•t8 The )Inan¢1￿ Itatemmts been pryJar¢d on the Re4xipts Pllymath in a￿￿ne¢ WAth th¢ alaritic & True lllveJiifflt (Swtlalld)AL 21J)5 md th• ChKitiHAmnts (Scotland) Regulthons 2006 (os a￿¢￿deA), Nthr• A•d purpw• of full Unre3tr1ctsl fiMM4s w bB uscd ID ￿ear￿¢t wlth th¢ tharitablc obieetlve9 at the dls¢retlon ofthetrasteu. RestrLthd Can only be uged for regtrlLed rnrp)scs withln the objects of the ¢harlty. Rcidion8 Jac Wh￿ gpeolfied by th¢ donlx orwhen fimds Are ra18ed forpartlcutsrr¢8trict¢d puryxJJe8. The restrleted fvn r¢pe8entrA by £5256 of 8fAnts ond don￿1£￿￿ for the fmmuntty Resillenoe ptojrt fimdin8 of £2,025 tsilnin8 fand1￿ of £2,776. Th¢K funth WUI be (truwn down ￿ rquired. No remu￿11 T+yU to th¢ or any wnnecknl pawD8 durlns the finm¢lal Fdod. Thr¢e truoe• w¢re Tambmed for voluntttr rnileage thirln8 the yeRr; £362 (2024 - £nil) Dnd three trusteGB rnade i￿￿tIOnS to the ch￿ty totsllin8 £360 (2024- th11). DoDthn• Year Y¢•r F￿ded 31103125 31103124 Raiztt donatlotss BrRun8r RoyaI H18hI￿a Qarity fjBcdlAlleou8 dOn￿OnI 3.897 1,0 9ts78 6,657 Ycor Fmded .Year End 3 I103r25 31103n4 ltssplrlng Scotland AHSCP Braemar Comrnunty Hydro Fw AVA Ab¢rdeffjthir¢ Couniil Roslll¢llLx Fund 13,C 9,fy)0 9.OCK) 3J(X) 58 19.958 Cbarltable A¢llvldN In¢om¢ Y¢•r End&i Year FAthI 31103ttJ 31103124 Ptiva¢e ¢are r¢¢elpts Fir# Ald TrAlnln8 1,015 lJ26 186 1,015 lJ12 The not&1 form part of thrse flnan¢ial Jtatemcnts Page S

Br•wmar Carc scio g to the FlnaTrel•l ￿￿teMeNt Ended 31 2 arltthle Artlvltlu Exp¢ni Year Ended 31103125 Ye4rEnded 31103124 Travel Telqjhone Posl ststiOn￿ & Advertlslng lrtsurance Rejilience Expen8e8 Tralnlng Sundry Expull Carer Supplies PrivNt¢ and L7rn Training offiLxr Carcr tsordinationlManagcrne4rt 2,453 565 599 942 1,737 2.848 2,185 323 1,115 1.032 4123 534 934 1,767 6.208 1.710 329 1.326 3,777 28,097 24,619 Th¢ nateA forni part of theae fmancial Itatanp Page 9