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(x*8 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
ic*ity 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 H*alth 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 C*re
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 m*rial 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
Ye*r
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
& Tru*e lllve*Jiifflt (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 regtrlL*ed rnrp)scs withln the objects of the ¢harlty. Rc*idion8
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 tru*oe•
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¢n*i
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