HINHAMvro
SURGERY
HARITABLE TRUST
FIN
NCIAL STATE
ENTS FOR THE
YEAR ENDED 31" JULY 2024
R¢gi$tered Charity Number: 1125063
SH￿ER MrrcHELL FISHER & CO. LIMITED
Aeeountants a￿d Registered Auditors
Smith House
George Street
Nailsworth
Stroud
Glos
GL6 OAG

MtNCHINHAMpfoN SURGERY CHARITABLE TRUST
tNANCIAL STATEMENTS
FOR THE YEAR ENDED 31" JULY 2024
CONTENT
Ito3
Report of the Trustees
Report of the Independent Examiner
Income And Expendtture Account
Statement of Financial Activities
Balance Sheet
8t09
Notes to the Financial Statements

MINCHINHAMPTO]Y SURGERY CHAIUTABLE TRUST
TRUSTEES, ANNUAL REPORT
FOR THE YEAR ENDED 31" JULY 2024
The Trustees, present their report with the unaudited financial statements of the charity for the year ended 31 July
2024.
REFERENCE AND ADMINISTRATIVE INFORMATIOIY
The purpose of the charity is to provide benefit to the patients of Min¢hinhampton Surgery and other5 residing
within three mile5 of Minchinhampton.
The following Trustees served during the year:
Mrs A Neal
Chair of Trnstees
Dr A Simpson
Dr J Beard
Mr J Howes
Mrs S Lamb
Mrs F Englefield
Hon Secretary
Hon Treasurer
The day to day admintstration of the Charity was undertaken by the treasurer. Mrs F Englefield.
The main agents for the charity are:
Bankers..
Lloyds TSB plc
12 Rowcroft
Stroud
GL5 3BD
Independent Examiner-
Shiner Mitchell Fisher & Co.
Smith House
George Street
Nailsworth
GL6 OAG
STA TEMENT OF TRUSTEES RESPoNsIB￿lTIEs
The trustees are responsible for preparing the Trustees Report and the accounts in accordance with applicable land
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Policies). The law
applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which
give a true and fair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that year.
In preparing these accounts, the trustees are required to select Suitable aceounting policies and then apply them
consistently. observe the methods and principals in the Charities SORP. make judgements and estimates that are
reasonable and prudent: state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained the accounts. and prepare the accounts on the going concern basis unless it is
inappropriate to presurne that the charity will continue in operation.
The Tnsstees are ￿ponsIble for keeping sufficient accounting records that disclose wilh reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act
201 l and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and
hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemin
cument
The Charity. which is a Charitable Incorporated Organisation with registered charity number.. 1125063, is governed
by its Constttution.

MINCHINFIAMFfoN SURG ERY CHARITABLE TRUST
TRUSTEES, ANNUAL REPORT
CONTIINUED
FOR THE YEAR ENDED 31°, JULY 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT COLYTINUED...
Recruitment and A
ointment of Trustees
The charity trustees for the purposes of charity law are known as members of the Management Committee. Under
these requirements one third of the trustees are elected each year to serve for a period of five years after which they
must stand down and offer themselves for re-election at the next Annual General Meeting.
As a needs led ¢harity, the Tnjstees are selected to offer a wide range of skA115 and experience ihat are of benefjt to
the charity.
Trustees Induction and Trainin
AII trustees are made familiar with the work of the Charity and the requirements of the Charities Act.
New trustees take part in an induction process that introduces them to the purpose of the Charity and the workings
of the venue. It covers:
The obligations of trustees
The main documents which set out the operational framework for the charity
The operation and management of the trusts activities.
Resourcing and ihe current financial position as set out in the latest published aeeounts
Future plans and objectives
k Mana
ment
The Trustees have conducted a review of major risks to which the charity is exposed. A risk register has been
established and is updated at least annually. Where appropriate. systems or procedures have been established to
mitigate the risks the charity faces. Internal control risks ar¢ minimised by the tmplementation of procedure5 for
authori5ation of all transactions and projects.
anisational Structure
The trustees meet regularly and are responsible for the Strategic direction and policy of the charity together with the
review of the various projects currently being undertaken.
OWECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The Trust aims to provide benefit of patients from time to time of Minchinhampton surgery and for other people
residing within three miles of Minchinhampton towards relieving, either generally or individually, persons who are
sick, convalescenL disabled, haiidicapped. infimi or are in conditions of nee(L hardship or distress.
The Trust a150 Strives for the advancement of the education of the public in the preservation and protection of good
health along with supporting other charities whose obj¢cts enable them to provide substantially the same benefits as
the Trust.
ACHIEVEMENTS AND PERFORMANCE
The trust is pleased with its efforts during thi5 financial year and looks to the future to both providing more help and
support along with providing a5SlStance in the proposal of buildTng a new surgery on the Cirencester Road.
FINANCIAL REVIEW
The charity is a not-for-profit organisation and Telle5 upon its reserves to facilitate fftts costs of providing services to
the patients of Minchinhampton. It relies on fundraising and donations for any additional activities.
The trustees do not have any concerns regarding the financial position of the Charity.
Reserves Polic
Trustees of Minchinhampton Surgery Charitable Trust have benchmarked the reserves level at three months of
unrestricted core costs. This will ensure that the charity is able to function for three months without income. This
covers core staffing for the acupuncture. Yu Go. Extend and counsellin8 clinics.

MINCHINHANwfoN SURGERY CHARITABLE TRUST
TRUSTEES, ANNUAL REPORT
CONTINUED
FOR THE YEAR ENDED 31" JULY 2024
PLANS FOR FUTURE PERIODS
The plans for the immediate future is to support the Surgery in its ambitious plans to build a new Surgery for the
patients of the community. Thi5 will provide state of the art facilities for the community and also allow the trnst to
build on its existing offering to the patrons.
The team continue to work incredibly hard and with passion to deliver excellence and brtng joy to our community.
to continue to develop the financial stability. and to ensure that additional support is available to everyone within
the local area.
We would like to thank everyone who continues to accompany us on this journey.
RESPONSIBILITIES OF THE MANAGEMENT COMMIThEE
Charily law requires the Management Committee to prepare financial statements for each financial year that give a
true and fair view of the state of affairs iTrf the Charity as at the balance sheet date 2nd of the incoming resources and
application of resources, in¢luding income and expenditure. for the financial year. In preparation of those financial
statements, the Managernent Committee should follow best practice and-
Select suitable accounting policie5 and apply them consistently
Make judgements and estimates that are reasonable and prudent" and
Prepare the financial slatements on the going concern basis unless it is inappropriate to assutne that the
charity will continue on that basis
The Management Committee is responsible for maintaining proper accounting records which disclose with
reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial
statements comply with the Financial Reporting Sthndards. The Managetnent Committee is also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Members f the Mana
emeni Committee
Members of the management committee who are trustees for the purpose of charity law, who served during the year
and up to the date of this report are set out on page l. In accordance WAth charity law, as the charity's trustees. we
Certify that-.
So far as we are aware. there is no relevant infomiation of which the charity's examiners are unaware;
and
As the Trustees of the charity we have taken all the steps that we ought to have taken in order to make
ourselves aware of any relevant information and to establish that the charity's examiners are aware of
that infonnation.
Signed on behalf of the Management Committee
A Neal
Chair
Date

INDEPENDENT EXANItNERS REPORT TO THE TRUSTEES OF
IVllNCHINHAMvfoN SURGERY CHAIUTABLE TRUST
FOR THE YEAR ENDED 31" JULY 2024
Respective responsibilities of trustees examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an
audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 I Charities Act). and that
an independent examination has taken place instead of an audit. A dispensation was requested from the Charities
Commission a5 per Regulatioii 31 {D for the prior financial year and this WRS granted on 4 January 2024.
l am qualified to undertake the examination by being a qualifjed member of the Chartered Association of Certified
Accountants.
Having satisfied myself that the charity is not subject to audit under company law, or othenvi5e, and ts eligible for
independent examination. it 15 my responsibility to..
• examine the accounts under section 145 of the 2011 Charities ACL
+ to follow the procedures laid down in the general Directions given by the Charity Commission under section
145{5)(b) of the 201 I Charities Act, and
• to state wheiher particular matteTS have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Cominission. An
independent exaTnination includes a review of the accounting records kept by the Charity and a compari50n of the
a¢counts presented with those records. It also includes Consideration of any unusual iterns or disclosures in the
accounts, and seeking explanations from the trustees conceming any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently no
opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matter5
set out in the next statement.
Independent examiner's statement
In connection with my examination. no matter has come to my attention..
which gives me reasonable ¢ause to believe that in any material respect the requirements:
• To keep accounting records in accordance with section 386 of the Companies Act 2006 and
• To prepare accounts which accord with the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles of the
Statement of Recommended Practice.. Accountlng and Reporting by Charities
have not been met or
2. to whiGh, in my opinion, attention should be drawn in order to enable a proper understanding of the a¢counts
to be reached.
SHfNER MITCHELL FISHER & CO. LTD
Independent Examiner
Date
Smith House
George Street
Nailsworth
Stroud
Glos
GL6 OAG

MllYCHINHAMPTON SURGERY CHARITABLE TRUST
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31" JULY 2024
Note
2024
2023
INCOME
34,015
1,780.912
EXPENDITURE
Administrative and operating expenses
35,008
1,787.014
1787014
(6.102)
NET INCOMING RESOURCES
(993)
Interest receivable
424
SURPLUS/(DEFICIT) OF INCOME OVER
EXPENDITURE BEFORE TAXATION
7.793
(5,678)
Taxation
RETAINED SURPLUS/(DEFICIT) FOR
THE YEAR AFTER TAXATION

MINCHINHAMPTON StJRGERY CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIE
FOR THE YEAR ENDED 31°, JULY 2024
2024
Total
Funds
2023
Total
Futtds
Note Unrestricted
Funds
Restricted
Funds
INCOME RESOURCES
Donations Received
Charitable activities
22,763
22,763
1,774.823
Total Income
42 801 ￿36
EXPENDITURE
Charitable activities
Other
29,547
29,547
1,784.032
Total Expenditure
35 008 ￿30
Net incoming resour¢e5 before transfer5
7,793
(5,678)
(5,678)
Gross transfers between funds
Net Income
7.793
7.793
(5,678)
Net Movement in Funds
7.793
7.793
(5,678)
Total funds brought forward
Totsl funds carried forward

m￿cHIl¥HA]￿lPT0N SURGERY CHARITABLE TRUST
BALANCE SHEET
AS AT 31" JULY 2024
Note
2024
2023
CURRENT ASSETS
Debtors
Cash at bank and in hand
260,000
1139 890
1,399,890
173 919
173,919
CREDITORS: Amounts falling due
within one year
1327 572
NET CURRENT ASSETS
Long tem) liabilities
NET ASSETS
80,111
72J18
RESERVES
General Funds
TOTAL FUNDS
72
The Charity's const&ttEtion does not require the charity to obtain a voluntary audit of its financial statements for the
year ended 31 July 2024.
The Tru5tee5 acknowledge their responsibilities for..
(a) ensuring that the charity keeps accounting records which comply with the Charities Act 2011 and
(b) preparlng financial statements which give a true and fair view of the slate of affairs of the charity as at the end
of each financial year and of its profit and loss for each financial year in accordance with the requirements of
the Act relating to financial statements, so far as applicable to the charity.
The financial statements on pages 5 to 9 were approved by the board of Trustees and signed on its behalf by:
14.4-. LS
Dr A Simpson
Trustee
Date

MINCH1NHATr￿0N SURGERY CHAIUTABLE TRUST
NOTES TO THE FIN
CIAL STATEMENTS
FOR THE YEAR ENDED 31" JULY 2024
ACCOUNTING POLICIES
The principal accounting policies are summarised below. The accounting policies have been applied
onsistenily throughout the year.
Basis of accounting
The financi&l statements have been prepared in ac¢ordance with Aecounting and Reporting by Charities:
ststement of Recommended Practtce applicable to charitie5 preparing their accounts in accordance wilh the
Financial Reporting Standard applicable in the UK and Republftc of Ireland {FRS 102) (effective l January
2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) and the Companies Act 2006.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity.
Designated funds are unrestricted funds earmarked by the Management Committee for particular
purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the
ternis of an appeal.
Incoming resourees
All incoming resources are included in the statement of finaT]cial activities when the charity is entitled to the
n¢ome and the amount can be quantified with reasonable accuracy. The following specific policies are applied
to particular categories of income.
Voluntary income 15 received by way of grants. donations and gifts and is included in full in the Sialement
of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a
specific perforniance by the charity, are recognised when the charity become5 unconditionally entitled to
the grant.
The value of donated services and facilities provided by volunteers has not been included in these
accounts.
Investment income is included when receivable.
tncoming resources from charilable trading activity are accounted for when earned.
Incoming resources from grants, where related to perfonnance and specific deliverables. are accounted for
as the charity earns the right to consideration by its perforn)ance.
Resources expanded
Expenditure is recognised on an accrual basis as a liability is incurred.
Costs of generating funds are those costs incurred in attracting voluntary income. and those incurred in
trading activities that raise funds.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both ¢osts that can be allocated directly to such activities and
those costs of an indirect nature necessary to support them.
Govemance costs include those costs associated with meeting the constitutional and statutory
requirements of the Charity and include the audit fees and costs linked to the strategic management of the
charity.
All cosls are allocated between the expenditure categories of the SOFA on a basis designed to reflect the
use of the resource. Costs relating to a particular activity are allocated directly. others are apportioned on
an approprimte basis eg. Staff costs per time spent and other costs per their usage.
Taxatio
The Charity is a registered charity and is not liable for any income, Capital gains or corporation taxes on its
current activilie5.

MINCHINHAMPTON SURGERY CHARITABLE TRUST
NOTES T
THE FINAN
L STATEMENTS
FOR THE YEAR ENDED 31°, JULY 2024
MANAGEMENT AND ADm￿lSTRATIoN
2024
Total
Funds
2023
Tot41
Fuuds
Unrestricted
Funds
Restricted
Funds
General administration costs
Legal & Professional costs
5,461
5,461
2,982
No r¢muneration was received by the Trustees during the year.
3. DEBTORS
Amounts falling due within one year:
2024
2023
Gift Aid Recoverable
Accrued Incorne
260 000
260 000
4. CREDrfoRS
Amounts falling due within one year:
2024
2023
Other Creditors
Accruals and Deferred Income
908
1327 572
5. ANALYSIS OF FUNDS
2024
Total
Funds
2023
Total
Funds
General
Funds
Restricted
Funds
{a) Movement ID funds
At 151 August 2023
Net incoming/(outgoing) resources
At 31. July 2024
72,318
72.318
77.996
72
(b) Representation of fund balances
Cash and bank balances
Current assets
Current liabilities
At 31" July 2024
81.637
92.282
173.919
1,139,890
260,000
1327 572
72