An Open Hand Shiniiig Light on Birthdays An Open Hand Scottish Charity Number: SC054530 Annual Report & Financial Statements for the seven months ended 31 March 2026 An Open Hon(t SC054530 C ntents Our Charity Details Introduction Our Work Our First Seven Months Our Impact Our Future Plans Acknowledgements Would you help continue our wor Our Structure, Governance and Management Our Finances Independent Examiner's Report 11 14 23 24 26 27 29 35 An Open Hand SC054530 r Charit D t il Name An Open Hond SCIO Charity Number SC054530 Address Greenbank Parish Church, Braidburn Terrace, Edinburgh, EHIO 6ES Email enquiries@anopenhand.org.uk Webslte vM*w.anopenhand.org.uk Our Trustees Names of the charity trustees on date of approval of Trustees. Annual Report: Catherine Bogie - Chair Anne Ratter ~ Secretary Stephen Hadden - Treasurer Rosemarie Crawford - GDPR officer Rona Ferguson - Trustee Hazel Mocoulay - Trustee Independent Examiner Liam Donnachie - MA (Hons) Adv Dip MA An Open Hantt. SC054530 Shine •ns'Amazing K',r¥J Klr)d Re8dlWP Plau sMr• cere￿8¢10￿￿￿LoWe w Jov yant._ Glf ts_ -BOC*- F_am_Iiy_ Re8a" Delloteo Birthday Love -ThoixJhtfUI? Share Glrts Help- Serndce HapDy_. "" Frlen(W pjnptrv .. Ceietsrat,.oi= -Deiighted-. -He Book Jov Frter 8ooK b)u Shining light on birthdays! An Open Hantt. SC054530 Introduction An Open Hand is a Christian outreach ministry established in response to a need among some families for support in providing birthday gifts for their children. Its name is taken from Deuteronomy 15:11 which guides Christians to 'open wide your hand. _ to be generous and open handed towards those in need within our community. we aim to provide parents, experiencing financial hardship, with birthday presents they have personally chosen for their child, opening the door to joyful birthday celebrations. we strive to shine God's light and hope into children's birthdays, helping create positive memories for the whole family. We began as a small project in 2021. a partnership between Greenbank Parish Church and Edinburgh City Misson. Since then, we have provided hundreds of parents in Edinburgh with birthdoy gifts they have chosen for their children, along with books, games and stationery for the whole family to share together. we are based in Greenbank Parish Church, entirely ,BIRTHDAY: Edinburgh, volunteer run. and are We became a registered SCIO on 2nd September 2025. This is our first Trustee Report covering the tirst sieven months of being a charity. An Open Hantt. SC054530 "t 11 start The seed for An Open Hand was planted one morning in a foodbank in Edinburgh. While a young mother was collecting food for her family, she quietly shared that it was her youngest daughterfs third birthday thot day. With no money to buy a gitl the family felt unable to mention or celebrate it at all. They had asked the child's nursery not to mark the day, or sing happy birthday so that she didn't find out. She went on to soy the hardest part was hearing her daughter ask again and again when it was going to be her turn to have a birthday, just like her friends. A birthday is a time to create positive, happy memories and help strengthen family bonds. Buying presents for a birthday can put a strain on many families, can move them into debt or is not possible and the child goes without a birthday presenL When a child feels theii family is celebrating their birthday, they feel special and significant. It is a time when families can show how much they love and care for someone. An Open Hand aims to provide parents with birthday presents they have personally chosen for their child, opening the door to joyful birthday celebrations. An Open Hand. SC054530 We strive to shine God's light and hope into children's birtlKlays, helping create positive memories, gift by gifL family by family. To provide parents in firKJncial hardship with a present for each ol their children's birthdoys along with books, games arKJ stationery for each family to enjoy together. Our Pur ose TO 'open wide our hands, and give generously arKI freely in our community. To offer parents the opportunfty to give their child a birthday gift they know they will love, without the financial burden that it brings. To offer children the opportunlty to celebrate each birthday ond receive a gift personal to them. We hope this helps them feel special and loved within their family. To enable families to create positive family memories of birthdays. To brlghten tamily time together through the additional games, books and stationery provided. An Open Hantt. SC054530 r Work Referral agencies across Edinburgh can apply to An Open Hand on behalf of families who are eligible. An Open Hand will then call the family before the birthday to find out exactly what they would like to give their child. on the dayarranged, the gift is delivered directly to the family's home while the children are out at school. Wrapping paper, a birthday card and an extra package for the whole family (see next page) are also included. This way, parents can wrap, prepare and give the presents themselves on the birthday. All siblings are included on one application form so that each child in a family receives a gift on their birthday. An Open Hand has no paid staff and the day to day work is done by five volunteers. In addition to this. six members of Greenbank Parish Church very klndly moke themselves available to help with deliveries when the need arises. An Op8n Hantt. SC054530 What is Included in a deliv The birthday present chosen by the child's parent approx. £35 in value plus a birthday card, wrapping paper and sellotape A bag lor oa¢h famlly to sharg contalnlng: a book for each child in the family a lamily game bubbles for each child drawing paper colouring pencils, writing pencils. a sharpener, rubber and pencil case a mug with tea, coffee ond hot chocolate for the parent an optional Praying. booklet +1 • In., -8IRTHDAY! An Open Hantt. SC054530 Families who are facing financial hardship because of job loss or benefit delayslinterruptions and have no other means (e.g. savings) of helping their child celebrate their birthday. Families who have no recourse to public funds . Families facing unexpected billslcostsldebt repayments around the time of their child's birthdoy which prevent them from buying their child a present. Wh kesa lications? We are currentty In contact wlth 44 dlffor•nt charltl•s. churches and oryanlsatlons In Edlnburyh Includlw. Barnardos Goodtrees Neighbourhood Centre Homelink Family Support Homestart Edinburgh Kindred Edinburgh Kinship Carers Low Income Families Together Link Living One Parent Family Scotland Pilton Cornmunity Health Partnership Prestonfield Primary School Richmontts Hop8 Safe Families Bethony Christian Trust Christians Against Poverty Community Help and Advice Initiative Children First Circle Citadel Youth Centre Cyrenions Dad's Rock Deon and Cauvin Young Peo1￿e'S Trust Edinburgh City Mission Edinburgh Council Edinburgh Food Project Families Outside Sparkle Sisters Spartans Community Foundation Stepping Stones North Edinburgh Woman's Aid Edinburgh Ferrywell Youth Project An Open Hand. SC054530 As a Christian outreach ministry we find deep joy in our faith. Providing birthday gifts to families, for their child's birthday, is a practical way to live out Jesus. teaching of serving and caring for others, particularly those in need, and of love and compassion. By providing the birthday gifts, and enabling celebration of each child, we hope each child feels valued, remembered and cared for and gives their parents a feeling of supporL dignity and being thought of. Each family we deliver to is offered a TryPraying book. It is entirely optional if the parent wishes to take it or not. We have been greatly encouraged that almost all parents have been curious about it and nterested to praying receive it. It is a very simple and non-intrusive way of sharing hope with others. io An Open Hantt. SC054530 First even Monthsl Slnce we began In 2021. 384 chlldren have recelved birthday presents Chosen especlally by thelr parents, 60 of these in the last slx months! In the same time. 699 siblings have received books, games and stationery to share together as a family. 124 in the last six months. li An Open Hantt. SC054530 As a result of applying to become a Scottish Charitable Incorporated Organisation the amount of administrative tasks significantly increased for our project. We hove worked diligentty to familiarise ourselves with all the legal requirements needed to become o charity in Scotland and also to put these in place. This list of jobs hos included writing and agreeing o Constitution, appointing trustees, having the necessary insuronce in place, registering with the Information Commissioner's Office and liaising with HMRC to set up Gift Aid. We hove written and implemented a General Data Protection Regulation Policy and provided training in it to our volunteers. In addition to the legal requirements we have built a website, created comprehensive volunteer and trustee induction packs, updated our stationery, set up social medio accounts, and organised a fund raising eventl We have enjoyed putting everything in place to make An open Hand a fully-fledged charity. At the same time as developing this administrative arKI governance structure we have continued to process applications and helped to support families in financial hardship in Edinburgh to open the door to joyful birthday celebrations. It has been a busy but fulfilling time for all of our team. in our harit We became a Scottish Charitable Incorporated organisation on 2 September 2025. At the same time os setting our charity on a firm footing administratively we have continued to improve our core service of supporting families in need across Edinburgh. The core team makes calls to parents, buys gifts and delivers them in time for birthday celebrations. Recently we have recruited another vOlunt￿r to this team. Enlarging our team has meant that during busy periods and holidays we are still able to meet the needs in the communities we serve. An Opgn Hand. SC054530 We continually review the contents of the bags we prepare for families. Since September 2025 we have added a small gift of a mug with tea, coffee ond hot chocolate for each paren¢ so that something is included for each member of the family. We are also looking to update the contents of our bags for teenagers. Our local Scout Troop and Explorer Scouts took time to learn about our charity and completed questionnaires for us. This has helped us to better understand what young people in this age group might appreciate. We have added a variety of water bottles, fidget toys, sports socks and cosy socks to our teenage bags! Measuring the impact of our work is an important part ol continuing to develop and grow. We have streamlined and formalised our efforts to obtain feedbock from the fomilies and referrers who use An Open Harid. We have designed a simple and short google form for parents to complete once the birthday has F)assed. Similarly we seek feedback from referrers annually, and also informally, when we have an opportunity to meet. ONE up Si)ot Goes t i the Farni 16-£r OKLY R£EH04)SE 13 An Open Hand. SC054530 Our Im act AS a small charity, we measure our impact to ensure that our service is truly making a difference and that our resources are reaching those who need them most. AS well as recording data. we seek feedback from parents, referring orgonisations and our volunteers. Parents are asked for feedback after their child's birthday. Each family we reach has its own set of clrcumstances and our impact wlll be felt in different ways. The measurable data is presented first and then followed by direct quotes from parents. We have orgonised these quotes into themes to show the breadth of the impact that giving birthday gifts can make. Referring organisations were sentfeedbackquestionnaires in February 2026. Each referrer was given the opportunity to share their thoughts as well as answer our questions. The Impact Data has also been categorised into themes and is in the form of direct quotes. Referrers were confident they would like to use the serrfice again. Volunteers were sent feedback questionnaires in February 2026. The measurable data is presented first and then the narrative feedback follows in the form of direct quotes. 14 An Open Hand. SC054530 act Data from Parents 100% ot parents were happy with the birthday gift they chose I we helped choose for their child found the bag of books, games, Fxjper and bubbles useful and fun thought it was worthwhile to be given books were happy to receive the mug felt supported by our service would use our seniice again 'It was so thoughrful that group games and activities were providedfor my other child to also enjoy, Feedback on the package for the fomily to share together '1 think this was an incredibly kind touch, not something that was expected at all and a very welcomed item. Feedback on the mug given to F)arents 15 An Open Hand SC054530 Try provided things which I may not have been able to give my son. It was an incredibly kind gift and I am forever grateful." 'We ore currently goirY3 through a diff icult time and it meant so much that I could make my child's birthday special. We h(wen't really celebrated birthdays much in the past. My daughter said 'this is the best day ever." "An Open Hand made the celebration possible. Without An Open Hond, the boys wouldn't have had a birthday celebration and thankfully we would hove been able to get away with it as they aren't old enough to know their birthdays. We would just not have told them ifs their birthday." ou provided all the things you need for a birthday which you can easily forget. It was a joy to see him so happy with the gifts and I didn't have that worry of gifts.. "Made a 9 year old boy very happy havlrKJ a fun nightwith the magic box." 16 An Open Hantt. SC054530 in °Really helped as I was struggling and I managed to get the dolls she wanted that I wouldn't have managed to get myself.. ith the cost of livlng increasing with everything it was a masslve help." "Everything was vwy appreciated with the cost of everything going up.. "I really appreciate it and your help wtth the delivery. You are amazing in what you do.- "I was so touched by the thoughtfulness of An Open Hand. As a single mum you sometimes feel too proud to ask for help. But right now I do need the help so thank you from us both. Your charity does a great job." he service was absolutely amazing. Lovely way to help people. Nothing I would change. Thankyou so much." 17 An Open Hantt. SC054530 °He was so very hoppy with his gift! He loves rocks and found so much to add to his he seNice takes a financial burden off mum, the child receives a gift on their birthday like their peers regardless of mum's financial situation." collection from the gift you guys provided!" on our servi Ihe ladies were very lovely and will get the gifts to you in plenty of time. I think the service is very helpful to families or single parents like myself." .1 think the women who deliver the presents are diamonds so lovely and polite and you can tell they enjoy what they do." "Amazing communication. They l)ave been in communication with me throughouL Brilliant service." 18 An Open Hantt. SC054530 IA ery appreciative of the gift otherwise their child might rK)t have got o grft due to financial strains." "I think it is a great service to help parents and carers impacted by cost of living and living in poverty to get help with their kid's birthday gifts and add a little blt more. Thank you!" "AS part of the brief work and involvement of dlfferent senriees in a person's life, it's such a positive addltlon that makes a difference in their "An open Hand is an amazing service and l am so grateful for all the families they have supported and I have had so many happy children over the past few years and carers who have felt less pressure in trylng to find extra funds to make the confidence and mental -tt made a difference to the child but to the mum as well. child's birthdcry special." After the loss of hèr husband and being unemployed for o year itwas a moment of light for both ot them." 19 An Open Hand. SC054530 es, as we don't have a budget so we always look for support from other organisations and I feel I would not have been able to support these families. l also think birthdays are a big deol for children so being able to support families with this wos so lovely and to hear how much they appreclate this was lovely." "I think the service works really well and is very easy to refer to. The communication with the "One family said having this grft was a big weight lifted off his shoulders and was so corer is great too.. grateful." "It has been good to know we have somewhere to go to, to get gifts for our families that need the "Being able to offer more to our clients thanks to An Open Hand.. supporL" 20 An Open Hantt. SC054530 °Thank you for being kind and non- "Everyone I have applied for has been delighted." judgmental, appreciate support without the judgemenL° mums the "Lovely and friendly." "Lovely seNice and families really do appreciate the extra effort that cl)orities put into them." "Excellent service. Great communication. Families really appreciate the help." 21 An Open Hand. SC054530 Dat fro Volunteer IO0% ol volunteers: were satisfied with their volunteer experience felt valued as a team member and supported would recommend volunteering for An Open Hand feel they received adequate training and preparation felt the workload was manageable felt their volunteer work with An Open Hand made a meanlngful impact "l am so pleased that we are relieving parental anxiety about celebrating birthdays and empowerlng parents to choose a gift for their child. Also In knowing that a child will have the opportunity to celebrate their special day wlth a gift they love. I hope that when we deliver the bags from An Open Hand that we have made a reol difference to a parentlfamily that day & beyond." -1 enjoy thework ond I like my fellow volunteers enormously. I thoroughly enjoy being a part of An open Hand." "Feeling part of the teom providing such meaningful support to families as they mork the celebratlon ot their child's birthday.- 22 An Open Hand SC054530 Our Future Pl We are very excited about the year to come! As well as continuing to deliver birthday gifts to families around Edinburgh we hope to improve and develop the following: Relationships with current referrers and broaden our referral network Our supporter and referrer communication Our impact measurement Our fundraising Relationships with local schools The gifts for teenagers in our lamily package Our book gifting strategy Our social media presence (Facebooklinstagram) 23 An Open Hantt. SC054530 A knowle em nts We cannot overstate how much the support of the Greenl￿nk Parlsh Church family has meant for An Open Hand. The whole team at Greenbank have supported, and continue to supporL the quest to make An Open Hand an effective and helpful charity. This has included everything from building storage cupboords to donating wrapping Pa￿r, providing space for trustee meetings and reviewing risk assessments! The congregation are hugely generous with their donations of money, mobile phones, wrapping paper and time. The vast wealth of experience in the congregation has been generously shared. The minister and congregation regularly give encouragement arKI prayers which are treasured. we also extend immense gratitude to Edlnburgh Clty Mlssion who were instrumentol in supporting and nurturing the idea of An open Hond from the very beginning. Sarah Johnson, Duncan Cuthill and Fiona Russell, in particular, helped shape the initial idea into a functional project and into partnership with Greenbank Church. Edinburgh City Mission have provided considerable and caring encouragement and prayer, along with insight and experience in advising us how to move fonNards. We are very thankful for this. Our work would not be possible but for the great generosity of our donors, many of whom give monthly or annually to support the operation of An Open Hand. This support is so appreciated so that we can keep going out to buy presents for children who otherwise would not have. 24 An Op8n Hand. SC054530 Thank you also to our fantastic refeTrers who take the time to identify families who might benefit from our service and send in application forms. We wouldn't be able to reach thefamilies we deliver to without this help and we are so grateful to you all. Toys Galore Morningside and Th• Edlnburyh Bookshop have fully supported us since we started as o small project. Thank you so much to these local businesses who have committed to supporting work which benefits children and families. We are also very grateful to the Scottish Book Trust who kindly donate beautiful books for our younger children. Finally, deep thanks are extended to the volunteers of An Open Hand. Our charity is entirely volunteer run and would not operate V¥ithout their service each week. All aspects of the charity are covered by volunteers giving their time ond energy ensuring each delivery is carried out smoothly and the charity is njn carefully and effectively. 25 An Open Hantt. SC054530 Would hel ontinu ur work? It is wonderful having the support of all our donors. to help as many families as we can in our city. We welcome, and are thankful for, donations of any value. If it is helpful to understand what we spend on each birthday, the following may help. A full birthday package costs around £50 which includes the chosen gift (valuing around £35), books for each sibling, a family board game, drawing paper and stationery and bubbles for each child. One in five children in Edinburgh are living in povety, rising to one in three in some oreas. For these families, poverty means not being able to provide the essentials. A birthday present becomes an added financial stress, or is simply not possible, and the children go without a gifL You can help change that. Your donation gives a child the joy of being celebrated on their birthday, and mokes sure no child wakes up on their birthday to find it set oside. How might it feel for a child to wake up on their birthday with no presen¢ no celebration - just another ordinary da￿ No sense of'this is my special day,. How might this feel for the parent? Con we fill this gap? Can we provide the gift so families feel they can celebrate? Help us shine light on birthdays! If you would like to donate to An Open Hand please go to httpsjlano nhand.or .uk donate If you would like to r•ceive updates from our'monthly message. newsletter please email en uiries ano nhand.o .uk 26 An Op8n Hontt. SC054530 Our Structure Governance and Mana ement AA An Open Hand is a Scottish Charitable Incorporated Orgonisation {sc054530). It was registered on September Z 2025. having previously been an unincorporated association. An Open Hand operotes under a constitution which stotes our purpose, structure and how we will operate. This constitution is reviewed annually in January by the trustees to ensure that An Open HarKI continues to adhere to all that is stated within it. The assets of the unincorporoted association were transferred to the scio on September 2, 2025. It has a single tier structure and as such the trustees are members of the charity. An Open Hand's charitable purF)ose is the relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage, with a particular focus on families in Edinburgh ond the immediate surrounds who are in severe financial hardship. An Open Hand is specifically a Christian outreach minlstry established in response to a need omong some families for support in providing birthday gifts for their children. We aim to provide parents experiencing severe hardship, with birthday presents they have personally chosen for their child, opening the door to joyful birthday celebrations. 27 An O￿n Hantt. SC054530 The board of the charity, which normally meets quarterly, are the charitys trustees. The trustees as at March 31, 2026 were those who were elected on September 02, 2025. One third of all trustees shall retire from off ice at eoch AGM and shall be eligible for reappointment at the next board meeting. There must be a minimum of three and a maximum of nine trustee& All the current trustees were appointed ot that time. Four of the trustees are regular volunteers with the charity carying out the day to day work. The members of the board have a broad mix of experiences and backgrounds to all add valuable contributions to governing and running the organisation. The trustees. policy is to retain four months worth of nomal running costs in order to meet commitments and to cover ony unexpected expenditure. Four months expenditure equotes to c. £4,000 and reseNes are over £13,000 at the year end. An Open Hand was previously an unincorporated association under the umbrello of Edinburgh Greenbank Parish Church of Scotland. At the time of incorporation as a SCIO, £11,379 was transferred from the unincorporoted entity. On an ongoing basis the main source of income are donations from individuals and reclaimed grft-oid relating to these donations. In the seven month period, excluding the initial transfer of funds, receipts exceeded payments by £2,007. 28 An Open Hantt. SC054530 Our Finances The charity is a Scottish Charitable Incorporated Organisation ( scio). It was registered on September Z 2025, having previously been an unincorporated association. The assets of the unincorporated association were transferred to the SCIO on September 02 2025. The charity has an income below £250,000 and as such is eligible to prepare its accounts on a Receipts and Payments Basis. The governing document does not require the charity to prepore fully occrued accounts and neither does it require an audiL The charity s insurance policy includes Trustee Indemnity Insurance for all its trustees. Our accounts have been reviewed by an independent examiner. 29 An Open Hantt. SC054530 nt Notes Unrestrlcted funds 2026 Total funds 2026 Receipts Donations 19, 429 19, 429 Sub-total 19. 429 19. 429 Total 19. 429 19. 429 payments Payments relating directly to charitable activities 4,116 4, 116 Legal costs 1, 077 ,077 other 850 850 Subtotal 6, 043 6, 043 Total 6, 043 6, 043 Total payments 6. 043 6. 043 Net reeeipis l (payments) Surplus l {d•fklt) 13, 386 13, 388 13. 386 13. 386 30 An Open Hand SC054530 Unrostrfcted lurKIs 2026 Total lunds 2026 Cash ond bank balances ot start of the period Surplus l (deficit) shown on receipts and payments account 13, 386 13, 386 Cash and bank balances at end of year 13, 386 13, 386 An op•n Hand- Chalr ofTrust• Name- Catherine Bogie Signoture _._-. 2i.oQ .ZC>zG An Opgn Hand- Tr•a$ur•r Name- Stephen Hadden Si9noture 31 An Open Han(t SC054530 Notes to Nature and purpos• of funds All the funds held by the charity are unrestricted and are utilised at the discretion of the trustees solely for the purpose of furtherance of the objectives of the chority. Trustee remuneratlon No remuneration was paid during the period to any charity trustee or person connected to a trustee Trustee expenses During the seven month period, the following trustees received reimbursement of petrol expenses incurred when delivering gifts to families: Hazel Macaulay 55 Rona Ferguson 50 Catherine Bogie 30 Anne Ratter 39 32 An Open Hantt. SC054530 N t t th Fin ncial Statements con Analysls of recelpts and p(ryments Donatlons Unreslrfcted funds Total current perfod Transfer from unincorporated association 11, 379 1,1379 Charitable donations 7, 132 7,132 Tax recovered from gift aid 918 918 Total 19. 429 19. 429 Payments relatlng directly to ¢harftabl• actlvltles unrestrlcted lund$ Total current period Payments relating to charitable activities 4,116 4,116 Total 4.116 4. 116 33 An Open Hantt. SC054530 otes to ntinue Donatad faciliti•s and s•rvic•s The charity benelits from the contribution mode by volunteers who give their time and talents willingly for the benefit of An Open Hand. The areas of the charitywhich rely on the contribution of volunteers ore many and varied and all of the activity would be unable to continue if it were not for the commitment shown. An Open Hantt. SC054530 Inde endent Examiner. Re ort Indapandent Examlners Report totho Trustees of An Open Hand SCIO I report on the accounts of the charity for the 7-months ended 31st March 2026 which are set out on pages 30 to 31 and the related notes on pages 32 to 34. Respective responsibilities of trustees and oxamlner The charitys trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (ScotSand)ACt 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulotion 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(I) (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent examonerfs statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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 audiL and consequently I do not express an audit opinion on the view given by the accounts. 35 An Open Hantt. SC054530 Indep￿dent examlnor's statement In the course of my examination, no matter has come to my attention: l. 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 Regulotion 4 of the 2006 Accounts Regulations to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Liam Donnachie MA (Hons) Adv Dip MA Address:110 Mill Road, MLI ILL 23rd June 2026 ind•p•rKl•nt Examlner Nome- Liam Donnochie Signotur8 t)ate_2310612026 36 An Open Hand. SC054530 Kbyj FrerwJ ' Read*n Rea(1 Play LoveFamlly"" 8lrthd8y- Shlne 'Shine FiinHelp- Support Thank-. AmBzing Blrthday. _ Kind -Fun Jo¥4 ' Kind Bul)bleSMy Deiighteu Glfts bQf%irp [-. -Thank Book..: F=amily Share_ Sha'e Book Play "Let all that you do be done in love." -1 Corinthians 16:14 37