## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **ANNUAL REPORT AND FINANCIAL STATEMENTS** ## **PERIOD ENDED** ## **30 JUNE 2025** Registered Charity in England and Wales Charity number is 1195213 Registered on 19 July 2021 Address: Highfield House Red Shute Hill Thatcham West Berkshire RG18 9QH ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **ANNUAL REPORT AND FINANCIAL STATEMENTS** ## **PERIOD ENDED** ## **30 JUNE 2025** ## Table of Contents **Reference and Administrative Information** ..................................................................................................................................... **3 Trustees Report** ............................................................................................................................................................................. **4-7 Statement of Trustees’ Responsibilities** ........................................................................................................................................... **8 Independent Examiners Report to the Trustees** .............................................................................................................................. **9 Statement of Financial Activities** .................................................................................................................................................... **10 Comparative Statement of Financial Activities** .............................................................................................................................. **11 Balance Sheet** .................................................................................................................................................................................. **12 Notes to the Accounts** ............................................................................................................................................................... **13-17** ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **REFERENCE AND ADMINISTRATIVE INFORMATION** ## **30 JUNE 2025** |**Charity number**|1195213| |---|---| |**Address**|Highfield House| ||Red Shute Hill| ||Thatcham| ||West Berkshire| ||RG18 9QH| |**Bankers**|Lloyds Bank| ||Maidstone Branch| ||Maidstone| ||Kent| ||ME14 1RW| ||Metro Bank| ||One Southampton Row| ||London| ||WC1 5HA| |**Independent examiners**|UHY Ross Brooke| ||Suite I,| ||Windrush Court| ||Abingdon Business Park| ||Abingdon| ||OX14 1SY| |**Trustees**|Dr John Philip (Treasurer)| ||Dr Drago Pausek| ||Gillian Pearce| 3 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **TRUSTEES REPORT** ## **FOR THE PERIOD ENDED 30[TH] JUNE 2025** The Board of Trustees presents its annual report together with the financial statements of the charity for the year ending 30 June 2025. The financial statements have been prepared in accordance with the accounting policies of the charity and comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. ## **Objectives and Activities** The International Rotary Fellowship of Healthcare Professionals (IRFHP) operates in accordance with Rotary International policy, but is not an agency of, or controlled by, Rotary International. IRFHP has 706 members from about 80 different countries – all have interest in healthcare. Being a Rotary organisation, IRFHP is able to access Rotary International’s global network of over 1.4 million members and its various Action Groups and Fellowships – each with areas of interest such as Peace building, Literacy, Water and Sanitation, Maternal and Child Health, Environment and Economic Development. IRFHP’s objective is to build a global networking group to improve healthcare and to address issues that affect the equitable provision of healthcare. International Rotary Fellowship of Healthcare Professionals (UK) Trust Fund was registered as a Charity in England and Wales on 19th July 2021 (Charity number is 1195213) as the Fellowship’s charity arm to raise funds ‘to apply both the capital and income thereof to or for the relief of the poor and needy anywhere in the world or such other charitable purposes as the Board of Directors of IRFHP (hereafter referred as ‘the Board’) shall in duly constituted meeting from time to time direct.’ ## **Achievements and Performance** ## Ukraine As in previous two years the main humanitarian activity of the Trust was to support the victims of the Ukrainian war. The medical needs of Ukraine, a country at war for over two years, are complex and extensive. The Board decided that as a small charity we should focus our efforts on a small achievable project with measurable outcomes. The Association of Neonatologists in Kiev appealed to the Board for support to offer emergency care for premature babies. Even before the war Ukraine's birth rate was dropping. Since the beginning of the war the birth rate has dropped even further. Babies born into war face immediate risk from inadequate healthcare, clean water, and nutrition support, including disruption to breastfeeding and early childhood care. We decided to offer support by a low cost, high impact life-saving programme targeting the vulnerable newborn in Ukraine by training mothers and health professionals to use Kangaroo Mother Care (KMC) wraps to all frontline hospitals. In July 2024, we commissioned the manufacture of 2000 KMC from a reliable supplier in Moldova and delivered to the Institute at a cost of £48,750. Feedback from health professionals and mothers indicated that this is a project with huge potential for scaling. ## Heart2Heart project in Egypt This is project we have supported previously. It offers non-invasive, high-tech surgery to children with life threatening heart conditions. We were pleased that we were able to support this by donation of £1,645. 4 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **TRUSTEES REPORT** ## **FOR THE PERIOD ENDED 30[TH] JUNE 2025** ## International profile In June 2025, the Trustees had the opportunity to highlight achievements at the Rotary International Convention in Calgary. At a special meeting, - Past RI Vice President Pat Merryweather spoke about ‘Sepsis the Silent Killer’. - Dr Amal El-Sisi gave an update about the Programme of Scale project in Cairo introducing HPV vaccination in schools to prevent cervical cancer. - Other presentations included ‘Preventable Blindness’ and ‘Outpost clinics in NE Haiti’. We were delighted to showcase our achievements to a global audience. ## **Public Benefit** The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s purposes and aims, and when planning future activities. They are satisfied that the Trust’s aims and objectives and overall activities in serving those in need comply with the requirements. There is a glut of medical information on social media and the internet some of which may be less than helpful to those who access them. The Charity and the Fellowship have used their network through online seminars to disseminate reliable information, often to an international audience. During the year, IRFHP’s subgroup on Patient Safety was engaged in highlighting many complex issues relating to ‘patient safety’. Its vision is of a world in which no person is harmed in health care, and everyone receives safe and respectful care, every time, everywhere. The subgroup - Safe and Sustainable Medical Equipment Supply - is a resource to anyone engaging in repurposing medical equipment for use in another country. A ‘Guide to Good Practice’ compiled by a team of experienced health professionals has been a helpful source to many. ## **Future plans** The Charity’s focus remains bridging the gap in healthcare provisions between low- and middle-income countries and highincome countries. The Ukrainian experience has shown us that although we are a new charity, we can gain credibility and recognition by focusing on sustainable programs. The Trustees will apply these lessons to all future activities. 5 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **TRUSTEES REPORT** ## **FOR THE PERIOD ENDED 30[TH] JUNE 2025** ## **Financial Review** The charity was formed on 19th July 2021. Most High Street banks were then unwilling to entertain new applications for Charity Accounts. The Trustees had to be content with using the historic accounts in Lloyds Bank. In March 2023, the Charity and the Fellowship opened two new accounts in Metro Bank (IRFHP Trust fund and IRFHP Fellowship account). The Lloyds Bank account was closed and the residual funds transferred to the Metro Bank account. The Trust started the year with a healthy balance of £110,102. The Trust income comes from donations mainly from Rotary Clubs and individual donations via a Crowd funding platform – Global Giving https://www.globalgiving.org/donate/69873/international-rotary-fellowship-of-healthcare-professio/ The Trust does not have an active fundraising policy, and its income has dropped significantly since the beginning of the Ukraine war. At the height of the Ukrainian war there was an outpouring of sympathy to the people of Ukraine. Rotary members then made generous donations to support the Trust but as the war has dragged on donations have fallen significantly. The Trustees are content that its credibility and reputation within the Rotary family will help it to undertake small, meaningful humanitarian projects in the future in Ukraine and in other parts of the world. The charity reported a surplus for the year of £15,967 (2024:£126,651). Funds to carry forward at the year-end were £ 7,233 (2024:1,322)unrestricted and £70,499 (2024:60,443) restricted. ## **Reserves and Grant Making Policy** These are closely related. The Trustees would seek broadly to equate year on year the amounts received and distributed. It is the Trustees’ policy to maintain a minimum reserves balance of £3,000 to enable the Charity to respond at any time to requests of an urgent and immediate nature. ## **Structure, governance and management** The International Fellowship of Healthcare Professionals operates within its own constitution and bylaws. It has an International Board elected annually following due process. The term of office of the Board is from June to July. It is a requirement that the Fellowship hold an annual meeting usually in July to receive an annual report and accounts and elect officers. It is also a requirement that the Fellowship file an annual report to Rotary International. The Trust holds its funds to apply both the capital and income thereof to or for the relief of the poor and needy anywhere in the world or such other charitable purposes as the Board of Directors of IRFHP (hereafter referred as ‘the Board’) shall in duly constituted meeting from time to time direct. The Board has the power to appoint Trustees or remove them. The Trustees are aware that they must act in all matters lawful independently and at the same time discharge their obligations to the Board. All Trust matters including minutes of meetings are submitted to the Board. All the current Trustees are members of the Board. This close link and accountability have helped the Trust to maintain stringent procedures in all transactions. When a vacancy occurs among the Trustees, the continuing Trustees initially discuss this. They then make a recommendation to the Board which would accept or reject the recommendation. New Trustees will be made aware of their responsibilities, and they familiarise themselves with the governing document, administrative procedures and the objects of the charity. The Trustees periodically review the risks that the charity faces and take steps to minimise such risks particularly those associated with the distribution and control of funds and health and safety issues. ## **Professional Advisers** 6 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **TRUSTEES REPORT** ## **FOR THE PERIOD ENDED 30[TH] JUNE 2025** **Bankers** : Lloyds Bank Maidstone Branch Maidstone Kent ME14 1RW. Metro Bank One Southampton Row London WC1 5HA **Independent Examiner:** Caroline Webster MA FCA UHY Ross Brooke Chartered Accountants Suite I Windrush Court Abingdon Business Park OX14 1SY Email: c.webster@uhy-rossbrooke.com Tel: +44 1235 251 252 Direct: +44 1235 251 568 Web: www.uhy-rossbrooke.com **Statement of Trustees’ responsibilities** 7 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **TRUSTEES REPORT** ## **FOR THE PERIOD ENDED 30[TH] JUNE 2025** The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law. Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its net incoming/outgoing resources for that period. In preparing these financial statements, they are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgments and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 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. The Trustees’ Report has been approved by the Trustees and signed on their behalf by: **Chairman John Philip On behalf of the Trustees** **Date** 8 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES** ## **FOR THE YEAR ENDED 30[TH] JUNE 2025** I report to the charity trustees on my examination of the accounts of the charity for the year ended 30[th] June 2025 which are set out on pages 10 to 17. ## **Responsibilities and basis of report** As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of your charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (accounts and Report) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **Caroline Webster FCA UHY Ross Brooke** ## **Windrush Court** ## **Abingdon Business Park** ## **Abingdon** ## **OX14 1SY** ## **09/02/2026** 9 **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** ## **FOR THE YEAR ENDED 30[TH] JUNE 2025** |**Note**
**Income From:**
Donations
**2**
Investing
**3**
**Total**
**Expenditure on:**
Charitable activities
**4**
**Total**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**2025 Unrestricted**
**2025 Restricted**
**2025 Funds**
**2024 Funds**
**Total**
**Total**
**Total**
**Total**
£
£
7,363
60,452
67,815
39,710
200
-
200
1,742| |---|---| ||7,563
60,452
68,015
41,452| ||1,652
50,396
52,048
168,103| ||1,652
50,396
52,048
168,103| ||5,911
10,056
15,967
(126,651)| ||1,322
60,443
61,765
188,416| ||7,233
70,499
77,732
61,765| The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 10 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **STATEMENT OF FINANCIAL ACTIVITIES – COMPARATIVE FIGURES** ## **(INCLUDING INCOME AND EXPENDITURE ACCOUNT)** ## **FOR THE YEAR ENDED 30[TH] JUNE 2024** |**Note**
**Income From:**
Donations
**2**
Investing
**3**
Other income
**Total**
**Expenditure on:**
Charitable activities
**4**
**Total**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**|**2024 Unrestricted**
**2024 Restricted**
**2024 Funds**
**2023 Funds**
**Total**
**Total**
**Total**
**Total**
£
£
-
39,710
39,710
259,406
1,742
-
1,742
996
-
-
-
1,920| |---|---| ||1,742
39,710
41,452
262,322| ||4,504
163,599
168,103
319,718| ||4,504
163,599
168,103
319,718| ||(2,762)
(123,889) (126,651)
(57,396)| ||4,084
184,332
188,416
245,812| ||1,322
60,443
61,765
188,416| 11 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **BALANCE SHEET** ## **AS AT 30[TH] JUNE 2025** |**Note**
**Current Assets**
Debtors
**5**
Cash at bank and in hand
**Creditors: Amounts falling due within**
**one year**
**6**
**Net Current Assets**
**Net Assets**
**Funds**
Restricted Funds
**7**
Unrestricted Funds
**Total of Charity’s funds**|**2025**
**2024**
£
£
-
2,071
78,682
110,102| |---|---| ||78,682
112,173
(950)
(50,408)| ||77,732
61,765| ||77,732
61,765| ||70,499
60,443
7,233
1,322| ||77,732
61,765| The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts were approved by the Board of Trustees on **Dr John Philip (Trustee)** **The notes on pages 13 to 17 form part of these accounts.** 12 **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30[TH] JUNE 2025** ## **1. Accounting policies** The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Charity's accounts: ## **a) Basis of Accounting** The accounts are prepared under the historical cost convention, and in compliance with applicable accounting standards, Statement of Recommended Practice Accounting and reporting by Charities in accordance with Financial Reporting Standards applicable in the United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)). The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The entity constitutes a public benefit entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applies to all years presented unless otherwise stated. ## **b) Going concern** At the time of approving the financial statements, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **c) Charitable funds** Unrestricted funds are expendable at the discretion of the Trustees in the furtherance of the objectives of the charity and for the overall administration of the charity. Restricted funds are those upon which restrictions and specific criteria for their use are imposed by the donor. The costs of raising and administering such funds are charged against the specific fund. ## **d) Income** All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy and receipt is probable. For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. 13 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30[TH] JUNE 2025** ## 1. **Accounting policies (continued)** ## **e) Expenditure** All expenditure is accounted for on an accruals basis when the liability is incurred and has been classified under headings that aggregate all costs related to that category, including all applicable VAT. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of resources. - Charitable activities include expenditure associated with the provisions of activities and services for beneficiaries and include both the direct costs and support costs relating to these activities. - Governance costs include those costs incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. ## **f) Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. ## **g) Creditors** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. ## **h) Cash at bank** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowing in current liabilities. 14 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30[TH] JUNE 2025** ## **2 Donations and General Grants** |**Donations and General Grants**|| |---|---| |Donations through Global Giving
Donations through website
**Investment Income**
Bank interest received|**2025**
**2024**
**£**
**£**
2,474
1,305
65,341
38,405| ||67,815
39,710| ||**2025**
**2024**
**£**
**£**
200
1,742| ||200
1,742| ## **3 Investment Income** **4 Analysis of Expenditure** ## **Charitable Activities** |Supply of medical aid to Ukraine
Medical project in Egypt
Bank Charges
Governance Costs – independent examination
Legal fees
Governance costs – insurance
Foreign exchange losses
Other costs|**2025**
**2024**
£
£
48,750
1,645
163,599
-
75
182
1,100
-
224
-
254
2,160
1,680
294
188
-| |---|---| ||52,048
168,103| 15 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30[TH] JUNE 2025** ## **5 Debtors due within one year** |Donations due from PayPal
Prepayments|**2025**
**2024**
£
£
-
1,847
-
224| |---|---| ||-
2,071| ## **6 Creditors: Amounts falling due within one year** Accruals Due to IRFHP |**2025**|**2024**| |---|---| |£|£| |950|2,040| |-|48,368| |950|50,408| ## **7 Movements on Restricted Funds Current year** |Ukraine
Appeal
**Prior year**
Ukraine
Appeal|**Balance**
**1 July 2024**
**£**
60,443
60,443
**Balance**
**1 July 2023**
**£**
184,332
184,332|**Income**
**£**
60,452
60,452
**Income**
**£**
39,710
39,710|**Expenditure**
**£**
(50,396)
(50,396)
**Expenditure**
**£**
(163,599)
(163,599)|**Transfers**
**£**
-
-
**Transfers**
**£**
-
-|**Balance**
**30 June 2025**
**£**
70,499| |---|---|---|---|---|---| ||||||70,499| ||||||**Balance**
**30 June 2024**
**£**
60,443| ||||||60,443| 16 ## **THE INTERNATIONAL ROTARY FELLOWSHIP OF HEALTHCARE PROFESSIONALS (UK) TRUST FUND** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 30[TH] JUNE 2025** ## **8 Analysis of Net Assets between Funds** |**Current year**
Restricted Funds
Ukraine Appeal
Unrestricted Funds
**Prior year**
Restricted Funds
Ukraine Appeal
Unrestricted Funds|**Tangible**
**Fixed Assets**
**£**
-
-
-
**Tangible**
**Fixed Assets**
**£**
-
-
-|**Net Current**
**Assets**
**£**
70,499
7,233
77,732
**Net Current**
**Assets**
**£**
60,443
1,322
61,765|**2025**
**Total Assets**
**£**
70,499
7,233| |---|---|---|---| ||||77,732| ||||**2024**
**Total Assets**
**£**
60,443
1,322| ||||61,765| ## **9 Trustee Remuneration and Related Party Transactions** No Trustee received any remuneration during the and no reimbursed expenses. No Trustee of the Charity has any personal interest in any contract or transaction entered into by the Charity during the year. 17