**REGISTERED COMPANY NUMBER: SC395905 (Scotland) REGISTERED CHARITY NUMBER: SC020924**
## **Report of the Trustees and**
**Financial Statements for the Year Ended 31 October 2025**
**for**
**Resurge Africa**
Brett Nicholls Associates Herbert House
24 Herbert Street Glasgow G20 6NB
**Resurge Africa**
## **Contents of the Financial Statements for the Year Ended 31 October 2025**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|17|
**Resurge Africa**
**Reference and Administrative Details for the Year Ended 31 October 2025**
**TRUSTEES** S J Collier LLM S P Hodgson FRCS C Liao PhD A B Paintsil FRCS (resigned 30.6.26) O P Shelley FRCS M Strick FRCS P E Turay MD O W Ampomah FRCS P Smith (appointed 23.2.25) **REGISTERED OFFICE** 4a Liberator House Prestwick International Airport Prestwick South Ayrshire KA9 2PT **REGISTERED COMPANY NUMBER** SC395905 (Scotland) **REGISTERED CHARITY NUMBER** SC020924 **INDEPENDENT EXAMINER** David Nicholls FCCA Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB **BANKERS** The Royal Bank of Scotland 23 Sauchiehall Street Glasgow G2 3AD
Page 1
**Resurge Africa**
## **Report of the Trustees for the Year Ended 31 October 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Mission**
Establishment of a sustainable self-sufficient reconstructive plastic surgery service in Africa.
## **Objectives**
To use the techniques of reconstructive plastic surgery to alleviate suffering caused by damage to bodies from fire, disease, trauma and birth defects.
To provide training that will enable the establishment of essential self-sustaining reconstructive surgery units in West Africa.
This involves training of African reconstructive surgeons, anaesthetists, nurses and therapists. It includes working in partnership with local authorities to ensure that these highly skilled trainees will be able to function within a supported unit - by providing or facilitating mentorship, clinical infrastructure, equipment and auxiliary support staff.
There have been no changes in the objectives since the last financial statements.
## **Background**
Resurge Africa was established in Scotland in 1992. On a visiting surgical mission to Ghana, surgeon Jack Mustarde rose to the challenge issued by the president of Ghana to address the critical absence of a reconstructive surgery service; there was no local surgical facility to treat the life-changing trauma caused by burns, road traffic accidents, cancers, or congenital disorders (like cleft palates). In partnership with the Ministry of Health, Resurge Africa successfully established West Africa's first Reconstructive Plastic Surgery and Burns service in Ghana, based in Accra and Kumasi. By intensively training Ghanaian surgeons, anaesthetists, nurses and therapists and by supporting the provision of facilities and the necessary medical equipment, a self-sustaining, highly skilled service has developed to serve the people of Ghana. Resurge Africa now consolidates this achievement through continuing to support postgraduate surgical trainees from Ghana through advanced fellowships at recognised international reconstructive surgery units. In December 2018, the Ghanaian ministry of health paid tribute to the Charity’s pioneering and ongoing support, in the opening of Ghana’s locally funded, locally run $1.5 million Reconstructive Surgery and Burns Unit at Korle Bu. Today the 15 highly skilled Ghanaian reconstructive surgeons perform thousands of operations per year, and crucially, are an advanced surgical training hub for clinicians from across the continent.
In 2011 Resurge Africa extended its work to Sierra Leone, to support the establishment of a sustainable reconstructive surgery and burns service. A devastating civil war ended in 2002, leaving minimal medical facilities, staff or training infrastructure. In partnership with the Holy Spirit Hospital in Makeni, the Sierra Leonean Ministry of Health, and the Reconstructive Surgery and Burns Unit at Korle Bu in Accra, the charity has provided infrastructural support and the training of surgeons and ancillary staff in the techniques required to treat conditions encountered locally. We recognise among the many achievements of individual doctors, nurses, physios and anaesthetists trained with our support during this time, the graduation in 2021 of Sierra Leone’s first two reconstructive surgeons.
Resurge Africa primary goal is the delivery of specialty education. We enable the infrastructure for specialist surgical units, and invest in the long-term training of clinical staff to run these units. Surgical training visits are used as part of setting up self-sustaining surgical units. Our real achievement is the lifelong contribution that a trained African surgeon will make to the lives of countless people over the span of their career. This is measured not only in transformed lives of patients, but in the leadership and inspiration that our trainees will provide to those who follow.
Page 2
**Resurge Africa**
## **Report of the Trustees for the Year Ended 31 October 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
Over the past year ReSurge Africa: Hope Through Training, progressed towards our strategic goal of sustainable reconstructive surgery in West Africa. We achieved this through ongoing training of doctors and nurses, infrastructure development, and equipment provision. We also strengthened our board though consolidation of an executive director role, with Steve Hodgson leading in this position.
Our board has been further strengthened by our newest director Pascalle Smith, who brings new ideas and energy. We have also engaged with a number of allied individuals, corporations and organisations internationally, which we believe will provide further opportunities for collaboration. We are also very proud that one of our directors Catherine Liao, has been awarded a doctorate from the University of British Columbia for her work documenting and designing strategies to redress health inequities in burns care locally and globally.
In Ghana, our directors Opoku Ampomah and Albert Paintsil have continued a substantial training programme in reconstructive surgery, now firmly established as an international centre of excellence. We are grateful for their ongoing support in training and developing clinical care. I am delighted too, that Opoku has been recently appointed to the editorial board of the Journal of Plastic Reconstructive and Aesthetic Surgery. We remain committed to partnering with all to ensure that ReSurge Africa continues to develop services that further reconstructive care.
In Sierra Leone, we look forward to the effective development of national networks to provide reconstructive surgery. We strongly support the integration of all those that we have trained in the past, and those we continue to train for future roles, into a coherent reconstructive service across the country. In this we are very happy to congratulate one of our nurses, Fatmata Jalloh who has now joined the Department of Nursing at the University of Makeni. Alongside our significant presence in Freetown, building these networks over the past year was further enhanced by Eric Wongo and Pascalle Smith providing training in Masanga.
Aside from provision of training, one of the most significant achievements over the past year, has been our collaboration with Leonoil, National petroleum, Ecobank and the Connaught Hospital. This has resulted in the building of a 36 bedded burns and plastic surgery unit on the Connaught Hospital Campus in Freetown. This will provide two theatres, critical care beds and rehabilitation facilities. These facilities, and those we have trained, will undoubtedly transform burn care and reconstruction services in Sierra Leone.
We have committed to the equipment and kit out of these facilities, to ensure that we can provide care to the highest standards. We have worked with other partner organisations Medical Aid International and Medigive to maximise donations of equipment, and undertaken to fund remaining kit through a partial drawdown of investment funds. This represents not just a significant financial commitment from our charity, but a pledge to the success of the goals of the charity itself. We hope that our courage in making this commitment will be recognised and matched by new funding streams.
## **Finances**
While we have committed funds to the new Burns and plastics services, our finances have remained sound, but as we seek to build new services we recognise the need to actively support these in ways that we have not done previously. We realise that in a fragile health economy that the newly built services will likely need our support financially, including for consumables, something which we have not done in the past to any significant degree. This means that we must redouble our efforts to build funding streams.
## **Strategy and Governance**
Over the past year we have reviewed our activity to ensure that we remain focused on key objectives. We recognised the need to strengthen our board, which we have through new appointments and defined roles, including associates and advisors to the board. We have also established a Burns Unit Steering Group in Sierra Leone, with members across the multidisciplinary team including management, to oversee the new services during commissioning and delivery. We envisage that this will take two to three years.
I would like to thank all of our international collaborators and funders. I thank those international societies including the British and American Burn associations who have invited us to address their membership, and promote our mission. I thank Interburns and the British Society for Surgery of the Hand for their partnerships. I thank all of our directors whose energy and enthusiasm has ensured the ongoing success of our charity over the past year. I thank Steve Hodgson and Valerie Smith on our executive team, I thank Patrick Turay in Sierra Leone, Opoku Ampomah and Albert Paintsil in Ghana for their commitment to training, Catherine Liao, and Stephen Collier for their insights and guidance. I thank Margaret Strick in Glasgow, and especially thank our manager Elizabeth Dell, who has made it all possible. I also thank all those who have funded us, and those who have undertaken to train others in person. I thank all of those we continue to train today - we give our commitment to long term partnership with you as the trainers of the future.
Page 3
**Resurge Africa**
## **Report of the Trustees for the Year Ended 31 October 2025**
Lastly, I note with great sadness the recent death of Martyn Webster, our former chair and pioneering surgeon, who was central to the successes of ReSurge Africa: Hope through training, from the beginning. This journey, started over thirty years in Ghana, and now in Sierra Leone has helped to deliver reconstructive surgical care to those who need it most. We plan to acknowledge Martyn’s huge contribution with a scholarship in his honour. Martyn’s legacy is tangible and alive, not just in the structures and facilities built, but in the health professionals whose training he supported. It is they who deliver clinical care and training today. It is our charity’s work and ambition to ensure this continues in the future.
This vision has touched the lives of countless thousands for the better.
## **FINANCIAL REVIEW**
## **Results**
In the year to 31 October 2025, the charity incurred a net deficit of £57,071 (2024: surplus of £32,208). The majority of this deficit represents planned expenditure of designated funds totalling £86,767.
At 31 October 2025, reserves stood at £324,000 (2024: £381,071) with all of these being unrestricted reserves (2024: £374,093) and nil being restricted reserves (2024: £6,978).
## **Principal funding sources**
The charity continued to secure funds to meet its objectives in the form of donations, both large and small, from many kind donors. The Trustees would like to express their thanks and gratitude to all those individuals, trusts and organisations that have contributed either in cash or in kind to the charity.
## **Investments**
The Patients' Assistance Fund decreased from £258,512 as at 1st November 2024 to £189,888 as at 31st October 2025. There were unrealised gains of £51,376 attributable to an increase in the value of listed shares. However, the charity transferred £120,000 from the Patients' Assistance Fund to the Main Bank Account during the year, decreasing the fund balance.
## **Reserves policy**
The trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed should be approximately nine months of the expenditure. The reserves are needed to meet the working capital requirements of the charity and the trustees are confident that at this level they would be able to continue the current activities of the charity.
For the year ended 31 October 2025 nine months of expenditure equalled £178,181. The total unrestricted reserves, held at this date, were £324,000 therefore the trustees are satisfied that this policy is being met. Additional reserves will be reinvested in future projects.
## **Free services**
The charity is grateful to its skilled volunteers for the time they dedicate to training medical staff in West Africa, and to the hospitals and suppliers who donate surplus equipment for the African hospitals.
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Voluntary plastic surgery services and voluntary nursing activities|42,500|19,500|
|Donated storage space and subscriptions, estimated value|5,712|5,712|
||||
||48,212|25,212|
||||
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is registered as a limited company and is governed by its Memorandum and Articles of Association and its constitution.
Page 4
**Resurge Africa**
## **Report of the Trustees for the Year Ended 31 October 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Charity structures and future**
We are fortunate to have so many people involved with our charity who share our vision and are passionate and committed to our goals. As the Charity takes on supervision of an increasing number of trainees and opportunities, we must recognise the workload associated with delivering our responsibilities. To this end we need to consider developing an executive structure to better facilitate delivery of our activities.
ReSurge Africa will continue to work on collaborative projects in areas of shared strategic development, and with our colleagues who supervise trainees, to ensure that goals are achieved in a sustained manner.
We will continue to focus on developing reconstructive surgery in West Africa, recognising that those individuals we train, will become the carers, trainers, and health care leaders of the future.
## **Recruitment and appointment of new trustees**
Appointment of directors is governed by the Constitution of the Charity.
The trustees are authorised to appoint new committee members to fill vacancies arising through resignation or death of an existing committee member.
## **Organisational structure**
The Charity is managed by the Board of directors who meet on an annual basis to align the direction of the charity and any future developments. Day-to-day management is under the lead of the executive director, assisted by an admin assistant and treasurer. An executive subgroup of directors meet monthly or bimonthly, or according to project need, to discuss individual areas of work and project development. Directors have particular areas of expertise and responsibility within the charity.
## **Induction and training of new trustees**
Most trustees are already familiar with the practical work of the Charity.
## **Key management remuneration**
The trustees consider the key management personnel of the charity to be trustee, Steve Hodgson. Steve is the executive director and gives his time freely to the charity.
## 30/07/2026
Approved by order of the board of trustees on ...... ~~....~~ 618B0000-AFEA-72DC-ECB1-08DEEC7E2F92 .......................... ~~....~~ ..... and signed on its behalf by:
~~.............~~ .................................... 618B0000-AFEA-72DC-ECAC-08DEEC7E2F92 ~~..............~~ ...........
O P Shelley FRCS - Trustee
Page 5
**Independent Examiner's Report to the Trustees of Resurge Africa**
I report on the accounts for the year ended 31 October 2025 set out on pages seven to seventeen.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
## **Basis of the independent examiner's report**
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention :
- (1) 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 Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**----- Start of picture text -----**
618B0000-AFEA-72DC-ECE2-08DEEC7E2F92
**----- End of picture text -----**
David Nicholls FCCA Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
30/07/2026 Date: ........ ~~....~~ 618B0000-AFEA-72DC-ECE6-08DEEC7E2F92......................... ~~....~~ ....
Page 6
## **Resurge Africa**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 October 2025**
|**Unrestricted**
**funds**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
58,375
Investment income
4
359
**Total**
58,734
**EXPENDITURE ON**
**Charitable activities**
5
Establishment of medical services in Africa
160,203
Net gains on investments
51,376
**NET INCOME/(EXPENDITURE)**
(50,093)
**RECONCILIATION OF FUNDS**
Total funds brought forward
374,093
**TOTAL FUNDS CARRIED FORWARD**
324,000|**Restricted**
**funds**
**£**
70,394
-
70,394
77,372
-
(6,978)
6,978
-|**2025**
**Total**
**funds**
**£**
128,769
359
129,128
237,575
51,376
(57,071)
381,071
324,000|**2024**
**Total**
**funds**
**£**
39,316
446
39,762
52,883
45,329
32,208
348,863
381,071|
|---|---|---|---|
## **CONTINUING OPERATIONS**
All income and expenditure has arisen from continuing activities.
This statement of financial activities includes all gains and losses recognised in the year.
Comparative figures for the previous year by fund type are shown in note 10.
The notes on pages 9-17 form part of these financial statements
Page 7
**Resurge Africa**
## **Balance Sheet 31 October 2025**
|**Notes**
**FIXED ASSETS**
Investments
12
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
15
Unrestricted funds:
Unrestricted funds
Designated - Sierra Leone
Patients Assistance Fund
Restricted funds
**TOTAL FUNDS**|**2025**
**£**
189,888
169,121
(35,009)
134,112
324,000
324,000
119,172
14,940
189,888
324,000
-
324,000|**2024**
**£**
258,512
125,039
(2,480)
122,559
381,071
381,071
13,874
101,707
258,512
374,093
6,978
381,071|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
30/07/2026
The financial statements were approved by the Board of Trustees and authorised for issue on . ~~....~~ ...........................618B0000-AFEA-72DC-ECD7-08DEEC7E2F92 ~~....~~ ......... and were signed on its behalf by:
618B0000-AFEA-72DC-ECBB-08DEEC7E2F92
~~......~~ .................................. ~~.....~~ O P Shelley FRCS - Trustee
The notes on pages 9-17 form part of these financial statements
Page 8
**Resurge Africa**
**Notes to the Financial Statements for the Year Ended 31 October 2025**
## **1. GENERAL INFORMATION**
Resurge Africa ("the charity") is a limited company and is governed by its Memorandum and Articles of Association and its constitution. It was registered as a charity in Scotland (registered number SC020924) on 23 December 1992. Its registered address is 41 Liberator House, Prestwick, KA29 2PT.
## **2. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:
- the Charities and Trustee Investment (Scotland) Act 2005;
- Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006;
- the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS
- 102"), to the extent that it applies to small entities and public benefit entities;
- '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, published in October 2019 (FRS102)' ("the Charities SORP");
- UK Generally Accepted Accounting Practice; and
- the historical cost convention.
The charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant accounting policy.
The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.
There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 9
continued...
**Resurge Africa**
**Notes to the Financial Statements - continued for the Year Ended 31 October 2025**
## **2. ACCOUNTING POLICIES - continued**
## **Creditors and provisions**
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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Financial instruments**
The charity has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer Equipment - 25% on cost
It is the policy of the charity to capitalise any equipment which has a useful life beyond 1 year and would not ordinarily be replaced in the course of business.
## **Taxation**
Resurge Africa is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.
## **Funds**
Funds are classified either as restricted funds or unrestricted funds, defined as follows:
- Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
- Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Investments**
Investments are shown in the balance sheet at their market value.
## **3. DONATIONS AND LEGACIES**
|Donations
Grants
Donations in Kind
Donations, included in the above, are as follows:||**2025**
**£**
76,557
4,000
48,212
128,769||**2024**
**£**
5,104
9,000
25,212|
|---|---|---|---|---|
|||||39,316|
||||||
|||**2025**||**2024**|
|||**£**||**£**|
|Choithram International Foundation||45,140||-|
|EcoBank||20,000||-|
|Individual Donations||11,417||5,104|
||||||
||||||
|||76,557||5,104|
||||||
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continued...
**Resurge Africa**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2025**
## **3. DONATIONS AND LEGACIES - continued**
Grants received, included in the above, are as follows:
|**2025**
**£**
Bryan Guiness Charitable Trust
-
Kirby Lang Charitable Trust
-
Lambie Estate Bequest
4,000
4,000
**4.**
**INVESTMENT INCOME**
**2025**
**£**
Bank interest
359
**5.**
**CHARITABLE ACTIVITIES COSTS**
**Direct**
**Support**
**Costs (see**
**costs (see**
**note 6)**
**note 7)**
**£**
**£**
Establishment of medical services in
Africa
227,103
10,472
**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
**2025**
**£**
Staff costs
9,927
Travel
-
Training
11,829
Anaesthetics
4,667
Surgeons
7,617
Donated Equipment
150,563
Volunteer Services
42,500
227,103|**2024**
**£**
4,500
1,500
3,000
9,000
**2024**
**£**
446
**Totals**
**£**
237,575
**2024**
**£**
8,945
491
3,236
-
6,639
-
19,500
38,811|
|---|---|
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continued...
**Resurge Africa**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2025**
## **7. SUPPORT COSTS**
|Store Room
Rent & Utilities
Bank Charges
Telephone & Internet
Office expenses
Subscriptions
Fundraising & Marketing
Preparation & Independent Examination of Accounts
Professional Fees|**2025**
**£**
5,400
1,733
125
-
153
958
123
1,980
-
10,472|**2024**
**£**
5,400
3,274
82
1,010
118
846
979
2,310
53
14,072|
|---|---|---|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024.
## **Trustees' donations**
During the year, two trustees made donations totalling £1,100 (2024: two trustees donated a total of £840).
## **9. STAFF COSTS**
|Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Charity Manager
Administrator|**2025**
**£**
9,898
29
9,927
**2025**
1
1
2|**2024**
**£**
8,916
29
8,945
**2024**
1
-
1|
|---|---|---|
No employees received emoluments in excess of £60,000.
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continued...
**Resurge Africa**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 October 2025**
|**10.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||||
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**||**Total**|
|||**funds**|**funds**||**funds**|
|||**£**|**£**||**£**|
||**INCOME AND ENDOWMENTS FROM**|||||
||Donations and legacies|38,293|1,023||39,316|
||Investment income|446||-|446|
||**Total**|38,739|1,023||39,762|
||**EXPENDITURE ON**|||||
||**Charitable activities**|||||
||Establishment of medical services in Africa|52,667|216||52,883|
||Net gains on investments|45,329||-|45,329|
||**NET INCOME**|31,401|807||32,208|
||**RECONCILIATION OF FUNDS**|||||
||Total funds brought forward|342,692|6,171||348,863|
||**TOTAL FUNDS CARRIED FORWARD**|374,093|6,978||381,071|
|**11.**|**TANGIBLE FIXED ASSETS**|||||
||||||**Computer**|
||||||**Equipment**|
||||||**£**|
||**COST**|||||
||At 1 November 2024||||2,324|
||Disposals||||(2,324)|
||At 31 October 2025||||-|
||**DEPRECIATION**|||||
||At 1 November 2024||||2,324|
||Eliminated on disposal||||(2,324)|
||At 31 October 2025||||-|
||**NET BOOK VALUE**|||||
||At 31 October 2025||||-|
||At 31 October 2024||||-|
Page 13
continued...
**Resurge Africa**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2025**
## **12. FIXED ASSET INVESTMENTS**
|**MARKET VALUE**
At 1 November 2024
Unrealised gain/(loss)
Reclassification/transfer
At 31 October 2025
**NET BOOK VALUE**
At 31 October 2025
At 31 October 2024
There were no investment assets outside the UK.
The cost of the investments on acquisition was £95,000
Cost or valuation at 31 October 2025 is represented by:
Valuation in 2025
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other creditors
Credit Card
Accrued expenses
**14.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Investments
189,888
-
Current assets
169,121
-
Current liabilities
(35,009)
-
324,000
-|**Listed**
**investments**
**£**
258,512
51,376
(120,000)
189,888
189,888
258,512
**Listed**
**investments**
**£**
189,888
**2025**
**2024**
**£**
**£**
31,038
-
53
488
1,193
-
745
12
1,980
1,980
35,009
2,480
**2025**
**2024**
**Total**
**Total**
**funds**
**funds**
**£**
**£**
189,888
258,512
169,121
125,039
(35,009)
(2,480)
324,000
381,071|
|---|---|
Page 14
continued...
**Resurge Africa**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2025**
## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS - continued**
## **Comparatives for analysis of net assets between funds**
||||**2024**|**2023**
**Total**
**funds**
**£**
213,183
137,600
(1,920)
348,863|
|---|---|---|---|---|
|**Unrestricted**
**Restricted**|||**Total**||
||**funds**|**funds**|**funds**||
||**£**|**£**|**£**||
|Investments|258,512|-|258,512||
|Current assets|118,061|6,978|125,039||
|Current Liabilities|(2,480)|-|(2,480)||
||||||
||374,093|6,978|381,071||
||||||
|**MOVEMENT IN FUNDS**
**Unrestricted funds**
Unrestricted funds
Designated - Sierra Leone
Patients Assistance Fund
**Restricted funds**
Ghana
Perioperative Research Trust
Therapy Fund
Ghana Basler - Anaesthetics
Persons with Albinism Fund
**TOTAL FUNDS**|**At**
**1/11/24**
**£**
13,874
101,707
258,512
374,093
3,067
2,851
253
567
240
6,978
381,071|**Net**
**movement**
**in funds**
**£**
(14,702)
(86,767)
51,376
(50,093)
(3,067)
(2,851)
(253)
(567)
(240)
(6,978)
(57,071)|**Transfers**
**between**
**funds**
**£**
120,000
-
(120,000)
-
-
-
-
-
-
-
-|**At**
**31/10/25**
**£**
119,172
14,940
189,888
324,000
-
-
-
-
-
-
324,000|
**15. MOVEMENT IN FUNDS**
Page 15
continued...
**Resurge Africa**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2025**
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Unrestricted funds
Designated - Sierra Leone
Patients Assistance Fund
Designated - Ghana
**Restricted funds**
Sierra Leone - Establishing Reconstructive
Service
Ghana
Perioperative Research Trust
Therapy Fund
Ghana Basler - Anaesthetics
Persons with Albinism Fund
**TOTAL FUNDS**|**Incoming**
**Resources**
**resources**
**expended**
**£**
**£**
54,371
(69,073)
2,430
(89,197)
-
-
1,933
(1,933)
58,734
(160,203)
65,756
(65,756)
-
(3,067)
-
(2,851)
-
(253)
4,138
(4,705)
500
(740)
70,394
(77,372)
129,128
(237,575)|**Gains and**
**Movement**
**losses**
**in funds**
**£**
**£**
-
(14,702)
-
(86,767)
51,376
51,376
-
-
51,376
(50,093)
-
-
-
(3,067)
-
(2,851)
-
(253)
-
(567)
-
(240)
-
(6,978)
51,376
(57,071)|**Gains and**
**Movement**
**losses**
**in funds**
**£**
**£**
-
(14,702)
-
(86,767)
51,376
51,376
-
-
51,376
(50,093)
-
-
-
(3,067)
-
(2,851)
-
(253)
-
(567)
-
(240)
-
(6,978)
51,376
(57,071)|
|---|---|---|---|
||||(50,093)
-
(3,067)
(2,851)
(253)
(567)
(240)|
||||(6,978)|
||||(57,071)|
## **Comparatives for movement in funds**
|**Unrestricted funds**
Unrestricted funds
Designated - Sierra Leone
Patients Assistance Fund
Designated - Ghana
**Restricted funds**
Ghana
Perioperative Research Trust
Therapy Fund
Ghana Basler - Anaesthetics
Persons with Albinism Fund
**TOTAL FUNDS**|**Net**
**At**
**movement**
**1/11/23**
**in funds**
**£**
**£**
10,236
3,879
119,273
(17,566)
213,183
45,329
-
(241)
342,692
31,401
3,067
-
2,851
-
253
-
-
567
-
240
6,171
807
348,863
32,208|**Transfers**
**between**
**funds**
**£**
(241)
-
-
241
-
-
-
-
-
-
-
-|**At**
**31/10/24**
**£**
13,874
101,707
258,512
-|
|---|---|---|---|
||||374,093
3,067
2,851
253
567
240|
||||6,978|
||||381,071|
Page 16
continued...
**Resurge Africa**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2025**
## **15.**
## **MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||**Incoming**|**Resources**|**Gains and**|**Movement**|
|---|---|---|---|---|
||**resources**|**expended**|**losses**|**in funds**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|Unrestricted funds|30,800|(26,921)|-|3,879|
|Designated - Sierra Leone|7,939|(25,505)|-|(17,566)|
|Patients Assistance Fund|-|-|45,329|45,329|
|Designated - Ghana|-|(241)|-|(241)|
||38,739|(52,667)|45,329|31,401|
|**Restricted funds**|||||
|Ghana Basler - Anaesthetics|783|(216)|-|567|
|Persons with Albinism Fund|240|-|-|240|
||1,023|(216)|-|807|
|**TOTAL FUNDS**|39,762|(52,883)|45,329|32,208|
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 October 2025 and year ended 31 October 2024, other than those disclosed in note 8.
## **17. PURPOSES OF UNRESTRICTED FUNDS**
General Fund - the unrestricted, free reserves of the charity
Designated Fixed Assets Fund - this represents the net book value of the charities tangible fixed assets
Designated Ghana Fund - for the cost of training and essential equipment in support of reconstructive surgery and burns services in Ghana
Designated Sierra Leone Fund - funds board specified to support specific training to be carried out in Sierra Leone
Patients Assistance Fund - initial investment to support patient costs abroad which has since grown and been agreed by the trustees to represent a programme fund against which new projects are guaranteed
## **18. PURPOSES OF RESTRICTED FUNDS**
Ghana - funding received to support training of Ghanian surgeons.
Ghana Basler - Anaesthetics - funds received for the cost of training and essential equipment in Anaesthetics for reconstructive surgery and burns, primarily in Ghana
Perioperative Research Trust - donation from the Perioperative Research Trust, secured by outgoing Director Dr Nick Scott, toward the cost of Anaesthetic training and development.
Persons with Albinism Fund - funds received for the cost of training related to support for persons with Albinism in Sierra Leone
Therapy Fund - funds received for the cost of training and essential equipment in support of rehabilitation for reconstructive surgery and burns, primarily in Sierra Leone
Sierra Leone - funds received to support establishing reconstructive service in Sierra Leone
Page 17