REGISTERED COMPANY NUMBER: SC321018 (Scotland) REGJSTERED CHARITY NUMBER,. SC002536 ort of the Tru5tee5 And Unaudite ancial Stattm¢nt5 theye ed3lD 025 for The BSMDH TBDunn&Co Ground Floot Ipartl 8000 Academy Business Park 51 Gower Street GLASGOW G5I IPR
SMDH ScotlAn ntetbts of the Financial StAternents l December 2025 Page Report of the Trustees Independent Examlner's Report Statement of Flnaner21 Activities BAIAnce Sheet Notes to the FinanciAI StRtements 6 to 10 Detsiled Statement of Financial Activities
BSMDH Re ort of the Tru5tee5 ror the Y er 2025 The trust¢es who are also diTectOT5 of the chartty for the purposes of the Companies A¢t 2006, present their report with the financial 5tatement3 of the charity for the year ¢nded 31 DecetnbEr 2025. The trustees have adopted the provisions of Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to chaTjti¢S PTtparing their accounts in accordance wth the Financial Reporting Standard applicable tn the trK and Republic of Ireland IFRS 102) (effective l January 20191. OBJECTIVES AND ACTJvrrILs Objectives and 15 The BSMDFI Iswtland) operaie&' under the Memorandum, Articles of Association and Byelaw5 of ourconstitution. The obj¢¢ts of th¢ Company are.. l) The advancernent of public education amongst Tnedical and dental students and duly qualified practitioner5 of Medicin¢ or Dentistry. and such other 8roups pr2Cticing a relevant dis¢ipline as the Company shall think fit, in the principles and practice of clini¢al hypnosis and hypnotherapy by the promotion of trainin8 and teachin8 of appropriate 5ki11s and leaming required for those profes5ion5 and the mounting of courses, lectures, seminars, classes, workshops, demonstrations, exhibitions and such other likc events as will fvrth¢r the object of the Company,. 2) The conduct of research and audit of PTaCtice5 of the subject of Clinical hypnosis Rnd the publi¢ation of the useful results of th&t research. The society provide5 and 5UPPOrts locally or8anised free meetings for do¢tOTS and dentists who a members of the society and who wish to further their experience and be supported by more experienced members of the society. The so¢iety has a web site which give5 infomiation about the society and promot¢s ¢du¢ational m¢¢tings. Our members continue to promote the use of hypnosis by doctors and denllSIS. FINANCIAL REVIEW Reserves policy Resetves are held at at level which will enable the Charity to continue to promote its objective5. Fund5 in Te5erve The net incoming resou¢$ for the year wa5 a deficit of £3,50712024 £1,395 deficit). At 31 DecembEr 2025 reserves were £17,208 (2024- £20,715). STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity i5 controlled by its governing document, a deed of trusL and constitutes a limited company. limited by guarantee, as defined by the Companies Act 2006. A member may stand for ele¢tion to the Council at the Annual General Meetin8. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number SC321018 (Scotland) Registered Charity number SC002536 Registered office Va@Va 14 Polsons Crescent Paisley PA2 6AX Page I
TheB MDH ort f the TrustQ¢S December 025 Tru$tees DrMAGow Dr K Long Dr A Dewar Dr F Ayatollahy Dr P Mccarthy Mrs A McGovern Dr D Toncheva Mrs J Nelson {appointed 20.1.25) {r#ign¢d 16.2.26) Ms P Kalsi (appointed 16.1.251 Iresign¢(J 14.9.25} Compgny Setretary Dr A Dew8r Independent Examlner M W Blair FCCA TBDunn&Co Grond Floor (part) 8000 Academy Business Park 51 Gower Street GLASGOW G51 IPR Thts repKIrt has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. AppToved by order of the board of trustees on 17 March 2026 and signed on its behalf by.. Dr M A Gow- Trustee Page 2
Ind xaminer's Re ort to the TTU5tees of The BSMDH Scotland I report on the acwunts for the year ended 31 Decemb¢r 2025 set out on pag¢5 fourto ¢¢n. Respective responsibilities oftrustees and examiner The ¢harity'S trusteE5 are responsible for the preparation of the ac¢ounis in accordance with th¢ temis of the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 2Q06 (a5 atn¢nded). The charity's trustees consider that the audit requir¢tllent of Regulation 1011)la) to Ic) of the Accounts Re8ulation$ does not apply. It Is rny Tesponsibility to examine the accounts as required under Section 4411ll¢l of the Act and to state whether pajticular matteTS hov¢ ¢om¢ to my attention. Basis of the independent examiner's report My examination was carried out in accordance with Regulation I l of the Charities A¢wunts (Scotland) Regulations 2006. An exatnination include5 & Teview of the accounting records kept by th¢ charity and a comparison of the a¢counts pr¢sented with those rewrds. Jt also includes consideration of any unusual item5 OT disclosures in the accounts, and seeking explanations frotn you &$ truste¢s wn¢eming any su¢h matters, The procedures und¢rtaken do nol provide all the evidence that would be TequiTed in an audit. and consequently I do not expre55 an audit opinion on the view given by the accounts. Independent exaTniner'$ Statement In ¢onn¢ction with my examination. no matter has corne to rny attention '. (l) which give5 me r¢psonable Cause to believe that. in any material respect. the requirements to keep accounting records in accordance with Section 4411)la) of the 2005 A¢t and Regulation 4 of the 2006 A¢¢ounts Regulations: and to prepare accounts which accord with the aOunting rewrds and to comply with Regulation 8 of the 2006 Accounts R¢gulaiions have not been met. or (2) to which, in my opinion. attention should be drawn in OTd¢r to enable a proper understanding of the accounts to be reached. M W BlairFCCA The Association of Chartered Certified Accountants TBDunn&Co Ground Floor (part) 8000 Academy Business Park 51 Gower Streei GLASGOW GSI IPR 17 March 2026 Pag¢ 3
MD Statement Of FinAnoial AetlVLties orAtin Income And Ex en ure Aec for the YeAr Ended 31 December 202 2025 Total funds 2024 Tota] funds Unrestri¢ted fund Restricted fund Not¢s JNCOME AND ENDOWMENTS FROM Donations and legacies 2,531 2,531 3,018 Charitxble Activities Training 1,515 1.515 5.150 Inve5tmertt ineome 171 171 302 Totsl 4.217 4,217 8,470 EXPENDITURE ON CharitHble activitkes TTaining General costs 1,808 5.916 1,808 5.916 2.164 7,701 Total 7,724 7,724 9,865 NET INCOMEI(EXPENDITURE) (3,507) (3,507) {1.3951 RECONCILIATION OF FUNDS Total funds brought forward 20,715 20,715 22,110 TOTAL FUNDS CARRJED FORWARD 17,208 17,208 20,715 The notes form part of these financial 5tat¢ments Page 4
MDH Ba141nce Sh Dec 2025 Total nds 2024 Total funds Unrestricted fund Restricted fund Note5 CURRENT ASSETS Debtors Cash at bank 14 21,759 18,682 18,682 18,691 18.691 21.773 CREDITORS Amounts falling due within oneyear 10 11,4831 11,483) 11,058) NET CURRENf ASSETS 17,208 17,208 20,715 TOTAL ASSETS LESS CURRENT LIABILITIES 17,208 17,208 20,715 NET ASSETS 17,208 17,208 20,715 FUNDS Unrestricted fund5 17,208 20.715 TOTAL FUNDS 17,208 20,715 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025. The members have not required the cornpany to obtsin an a111 of its financial statements for the year ended 31 December 2025 in accordance wth StIOn 476 of the Companies Act 2006. The trustees acknowledge their rEsponsibiliti¢s for (a} ensuring that the charitabl¢ ¢ompAny keep5 aw)unting ordS that comply with Sections 386 and 387 of the Companies Act 2006 and pr¢paring financTal statemetjts which give a tNe 2nd fair vi¢w of the slate of affairs of the charitabl¢ ¢ompany as at the end of each financial year and of its 5UTpIu5 or deficit for each finan¢ial year in accordance with the requirernent5 of Sections 394 and 395 and which otherwise cornply with the requirements of the Companies Act 21)06 relating to financial statements, so faras applicable to the charitabl¢ ¢ompany. Ibl These financial slatemenis have been prepared in accordance with the provisions applicable to charitable companies subje¢t to th¢ small cornpanies regime. The financial staternent5 were approved by tht Board of T$1¢¢5 and authorised for issue on 17 March 2026 And were signed on its behalf by.. Dr M A Gow- Trustee The notes fom) part of these financial Statements Page 5
The PtsMDH tts to the Fin8ncisl Statements d 31 Decem er2 ACCOUNTING POLICIES Basi$ of preparing the financial Statements The financial statcmEnts of the charitable company, which is a public benefit entity under FRS 102, have been prepa in accordance with th¢ CharitlC5 SORP IFRS 102) 'A¢¢ounting and Reporting by Charities.. Statement of Recommended Pra¢tice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {¢ffe¢tive I January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Irel&nd' and the Cotnpanie5 A¢t 2006. The fsnancial statements hav¢ been prepared under the historical Cost convention. FinAnciAI retmrting stsndard 102- reduced dlsclosure exemptioN5 The charitable company has taken advantage of the following disclosuTe exemption in preparing these financial statements, as permitted by FRS 102 'The Fitlancial Reporting Standard applible in the UK and Republi¢ of IrelaThd': the requirem¢nts of Section 7 Statetnent of Cash Plows. Ineome All in¢ome is reeognised in the Statement of Financial Activities on¢e th¢ charity has entitlement to the funds, it is probable that th¢ iDwme will be receiv¢d and the amount can be me&sured reliably. Expenditure Liabilities ar¢ Tecognised as expenditure as soon as iheTe is a legal or eonstructive obligation committing the chariry io that expenditure, it is probable that a transfer of ewnomic benefits will be required in settlement and the amount of the obligation can be rneasured reliably. Expenditure is accounted for on an accrua15 basis and has been classified under headings ihat aggregate all c05t related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to a¢tivities on a basis consistent with the use of r¢sour¢es. TAngible fixed assets Depreciation is provided at th¢ following atjnual Tate5 in order to write off each asset over ils estimated useful lif¢. Fixtur¢s and fittings 250/0 on cost Tsxation The ¢harity is exempt from ¢OTporation tax on its charitable actiwties. Fund atcounting Unrestri¢ted futlds can be used in accordance with the charitable objectives at the dis¢retion of the trustee5. Restricted funds Can ottly be Used for pariicular re5trict¢d purposes within the Ob]lS of the Charity. Restrictions arise when specified by th¢ donor or when funds are raised for particular restricted purtM)SCS. Further explanation ofthe nature and puwse of each fund 15 iThcluded in the note5 to the financig15tatements. Company inforniAtion The BSMDH IS¢oilandl is a Private conipany limited by guarantee Incoorated in Scotland. The registered offire is 14 Polsons Cresc¢nt, Paisley, PA2 6AX The accounts ar¢ prepared in sterling. which is the functional cUncY of the charity. Mon¢tary amounts in these financial statements are rounded to the neare51 £. Page 6 continued...
MDH S otlAn Notes to the Financial StRtements- continue Year Ended 31 December 2025 DONATIONS AND LEGACIES 2025 2024 Subscriptions 2,531 3.018 INVEsfMENT INCOME 2025 2024 DeTK)51t account interest 171 302 INCOME FROM CHARITABL8 ACTIVITIES 2025 2024 A¢tivity TTaining Training Workshop income Training COUTse 30 5,120 1.515 1,515 5,150 CHARITABLE AcfiviTIES cosrs Support costs (see note 6) DI¢t Costs Tota15 Trdining General costs 1.808 1.808 5,916 5,916 1,808 5.916 7.724 SUPPORT COSTS Governance ¢osts General Costs 5,916 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, Temuneration or other benefits for the year ended 31 December 2025 noT for the year ended 31 De¢ember 2024. Trustees, expense5 Two coiincil mernber5 Teceived reimbursed expenses in the period lotalling £1.417 {2024.. £1 J931. These expenses relate to travel expense5 and workshop expen5e5. Page 7 ¢ontinued...
tIA Note5 to the FinAn¢iAI Statements- continued for the Year En 31 Decetnber 202 TANGIBLE FIXED ASSETS Fixtures and fittings COST At l January 2025 and 31 December 2025 294 DEPRECIATION At l January 2025 and 31 December 2025 NET BOOK VALUE At 31 Dernber 2025 Al 31 December 2024 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prtpayments and accrued income 14 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accru¢d expenses 1,483 1.058 ii. MOVEMENT IN FUNDS Net movement in funds At 31.12.25 Ai 1.1.25 Unrestricted funds General fvnd 20,715 13,507) 17,2Q8 TOTAL FUNDS 20.715 13,507) 17.208 Net movement in fund5. included in the above ar¢ as follows.. In¢orning resources Resources expended Movemcnt in funds Unre5tr5cted fud5 General fund 4.217 17,724) 13,507} TOTAL FUNDS 4,217 {7.724) 13,5071 Pag¢ 8 Continutd...
TheB MDH Notes to the Finaneial Ststements- eontinued for the YeAr En ii. MOVEMETrrf IN FUNDS- ¢ot)tinued Comparatives for movement in funds Net movement in fvnds At 31.12.24 At 1.1.24 Unrestri¢ted fud5 General fund 22.110 {1.395) 20,715 TOTAL FUNDS 22,110 {1.395) 20,715 Comparative net rnovemeDt in funds, included in the above are as follows= Incoming ResouTce8 exp¢nded Movement in ndS Unrestricted funds General fund 8,470 {9,865) 11.3951 TOTAL FUNDS 8.470 (9,865) 11.3951 A cuent year 12 month5 and prioryear 12 months wmbined p051tion is a5 follows.. Net movement in ndS At 31.12.25 At 1.1.24 Unrtstrieted funds General fund 21110 (4,902) 17.208 TOTAL FUNDS 22,110 14.902) 17.208 A ¢urrent year 12 months and prior year 12 rnonths ¢ombined net movement in fund5. included in the abov¢ are as follows.. Incoming resources Resource5 expended Movement in funds Unrestrlcted funds General fijnd 12.687 (17,589) {4.9021 TOTAL FVNDS 12,687 (17.589) {4.902) Page 9 continued...
MDH Scotl nd tes to the Fin cial Statements- continued IDec 12. RELATED PARTY DISCLOSURES There were no related porty transactions for the year ended 31 December 2025. 13. MEMBERS LIABILITY The liability of the members is limited. Every member of the Company undertakes to contribute to th¢ assets of the Cornpany. In the event of it being wound up while he or She ib a mernber, or within one year aft he or she ¢ease5 to bc a memb¢r, for payment of the debt5 and liabilit1¢5 of the CoTnpany, ¢ontra¢ted before he or she ceases to be a TneTnber. and of the costs, charges and expenses of winding up. and for the adjustment of rhe rights of the cofttribut0ri¢5 amon8 themselve5, such arnount as may be required, not exceeding Ten Pounds (£lOI. Page 10
MDH Detailed Statement ofFingncig1 Aetiyities for the Yegr ded 31 Decem 2025 2024 INCOME AND ENDONVMENTS Donation5 and legaeies Subscriptions 2,531 3.018 Investment incorne Dewsit account interest 171 302 ChRrÉtAble actlvlties Workshop incorne Training course Jo 5,120 1,515 5,150 Total incorning resources 4.217 8,470 EXPENDITURE Charitable gctivities Training wurse costs 1,808 2,164 Support costs Goverryance costs Secretarial services Storage costs Subscripiions Telephone, internet & website Printing and stationery Sundry expenses Accountancy f¢¢s Travelling 3.562 851 63 270 13 35 1,122 3.265 630 73 366 19 1,213 1,071 1,064 5,916 7,701 Total resources expended 7,724 9,865 Net exp¢nditure {3.507) (1,3951 This page does not fomi part of the statutory financial statements Pa8e 11