## **2024** ## **Annual Report** **SC030369** **Comfort International (Scottish Charitable Incorporated Organisation SC030369) Contents of the Annual Report and Financial Statement for year ending 31[st] December 2024** ## **Contents** |Headlines|P 3| |---|---| |Preface|P 4| |Thanks|P 4| |Charity Details & Governance|P 5| |Charitable purpose and activities|P 6| |Partners|P 6| |Personnel|P 7| |Risk management|P 7| |Financial Information|P 9| |Project highlights & developments|P10| |Visiting groups|P15| 2 ## **Headlines** - 2024 marked 25 years since the charity was founded. A range of activities, both celebrating the difference that the charity has made over time and raising funds for specific projects, was organised and delivered. - Key activities during the 25 year anniversary were a wonderful Thanksgiving Service, the Charity Ball and key fundraising events such as the Everest Climb (17 hours cycling up and down the Cairn O Mount covering the height of Everest) by , our Director. - Hugely special visit of from Comfort Congo 3 - Kyezye extension school built, Central Hospital of Rusayu maternity building begun and Comfort Transformation Centre building continues to make progress. - Conflict in DR Congo continues to put pressure on partners with 2000 children now being fed, school numbers escalating and hospital above capacity. - Overall income of £693k and funds sent to projects of £485k both exceed any previous year. To God be the glory. ## **Preface** In so many ways 2024 was a special year although that carried with it considerable challenges in undertaking a heavy schedule of activities revolving around 25[th] anniversary events, the visit of Dieudonné from DR Congo and a growing income and project support expenditure. The staff and volunteer team carried out their work with commitment and passion and, as always, our partners' perseverance and dedication were a constant inspiration. Without the endeavours of our partners abroad and our volunteers at home we would not be able to achieve our goals. ## **Thanks** As we do every year, we extend our genuine, deep thanks to: Our **volunteers** who continue to invest time, thought, energy, money and emotional capital into their work for the charity. Our **staff** team which works together beautifully well, with respect for each other and our partners, and reflects the values of the charity. **Our partners** working in Rwanda, D.R. Congo, Burundi, South Sudan and Uganda who are also our beloved friends and continue to inspire us. **Comfort International Brasil** and the team which shows passion for work and inspires many in Brazil to support the work. **Our donors, sponsors, FoundationMakers and funders** who sacrifice their resources so willingly and generously and touch our hearts with their commitment and faith in the work we and our partners do. . Thank you, , for investing your time to prepare the accounts. Thank you, Iain, for so much you have done to run the finances with skill and goodwill. **The Charity Ball team** , led by rest of our lives , which gave us a night we will remember for the As a Christian charity we believe in God’s gracious leading, support, provision and wisdom for ourselves and our partners and register our deep thanks to Him for that. 4 ## **Charity Details & Governance** ## **Registered office** ## **Main office** 23 Lochty Street 14-15 Carron House Carnoustie Cumbernauld DD7 6EE G67 1ER **Bank Website** : Co-operative Bank Gordon Street, Glasgow www.comfortinternational.org ## **Independent Auditor** , Chartered Accountants and statutory auditor Mercantile Chambers, 53 Bothwell Street, Glasgow, G2 6TB ## **Charity Status** Comfort International was formed in September 1999 and established as a charitable organisation under the name Comfort Rwanda on 28 April 2000. It became a Scottish Charitable Incorporated Organisation on 17 December 2014 and its name was changed to Comfort International on 6 March 2018. The charity is governed by a Constitution. ## **Governance** Comfort International is overseen by a trustees’ team (Board) comprised in 2024 financial year 5 ## **Charitable purposes and activities** The organisation is established for charitable purposes only and the objects are: - The prevention or relief of poverty and the promotion of development amongst needy persons in Rwanda, The Democratic Republic of Congo and such other countries as the trustees decide. - The support of the Christian Church in Rwanda, The Democratic Republic of Congo and such other countries as the trustees decide. - The advancement of reconciliation in Rwanda, The Democratic Republic of Congo and such other countries as the trustees decide. - Our values are Redemption, Partnership, Sustainability and Integrity. Our vision is to see wholeness, purpose and unity restored in people and communities across the nations of the world through the powerful love and practical action of Jesus Christ and His Kingdom. Our mission is to help rebuild lives devastated by poverty, genocide and conflict in the nations the world. ## **Partners** We are indebted to the sacrificial commitment of our partners abroad. They genuinely put others before themselves and are an inspiration to us. We work hard at building and maintaining strong relationships with our partners and the difference that they make in their stakeholders’ lives, often with limited resources, is testament to their desire to share God’s love in actions and not just in words. 6 Our African partners, in alphabetical order, at the close of 2024 consist of: _Africa Hope Ministries_ Principal contact – _Comfort Burundi_ Overseen by Comfort Rwanda, in-country team leader _Comfort Congo ASBL_ Principal contact – _Comfort International_ Principal contacts – (Uganda) _Ministry School_ Rukerandanga Gerard (Burundi) _Comfort Rwanda (registered as Building Better Nation)_ Principal contact – _Comfort South Sudan_ Overseen by Comfort Rwanda, in-country team leaders, _Good News International_ Principal contact – _Life Edifying Ministries Africa_ Principal contact – _Solace Ministries_ Principal contact – _The Living Church_ Principal contact – . ## **Personnel** left us in 2024 to take on a post at Nottingham University. gave birth in July to and has been on maternity leave for the rest of the year. returned from South America and resumed _in situ_ working. ## **Risk Management** The trustees recognise the need to identify, assess and manage risks to the charity’s assets, including its staff, volunteers, finance and reputation. The trustees have entrusted the day-to-day risk management of the workplace and operations of the charity to the Operations Manager. The Operations Manager is helped in this by the Director. As support for this the trustees regularly review policies and procedures amending existing policies or developing new policies as required for good governance. A staff handbook is also being prepared. 7 The trustees recognise the requirement to ensure funding provided to partners is appropriately used and accounted for and require overseas partners to suitably provide evidence for this. The trustees recognise the particular difficulties concerning travel to high-risk areas. They accept that the charity is set up to support those in situations of conflict or unrest and that visiting partners and project members operating under those conditions is an important sign of solidarity and support. They seek to gather and provide all available information pertaining to those risks, including that from partners operating on the ground as well as international and governmental channels and produce regularly updated risk assessments for this. Risk assessments are shared with all visiting group members. They are asked to sign for them acknowledging they have read, understood and accepted the identified risks and control measures. The trustees also recognise that the urgency of the work they are overseeing requires a certain level of risk through expending charity resources rather than conserving them. They have sought to create a balance between a reasonable level of reserves and a quick turnaround for income to reach projects. The reserves policy is available on request. As a faith-based organisation the trustees recognise that there is a requirement on them to operate in faith and therefore, in some circumstances, to make decisions of support which require resources beyond those that can be foreseen. The trustees do not consider investment of the charity’s financial resources in trusts, bonds etc. at this time to be commensurate with the risk of life-impoverishing resource poverty to potential project members should such funds be squirrelled away at present. By requiring frequent financial reporting from the treasurer at all trustees’ meetings the trustees believe that any decisions which endanger the financial resources of the charity can be quickly identified and remedied. Safeguarding is a standing item on every trustee meeting and is regularly reviewed between meetings. Relevant policies and reports are requested from partners and support provided when needed. Communication and cultural differences can provide challenges to this but the charity treats this as a priority and continues to work with partners to ensure the safety of all stakeholders. A new risk in 2023 was identified as the Cumbernauld Town Centre was slated for demolition. This is unlikely to take place until 2028 at the earliest and correspondence in 2024 indicated this is likely to be 2030 or later, but we are aware that alternative arrangements for office accommodation may be needed. At this point we continue to be pleased with the arrangements for the Cumbernauld Town Centre office and do not expect to move in the next 24 months. 8 ## **Financial Information** ## Summary - The income for the year was £697,723 and expenditure was £677,920 giving a surplus of £19,803 for the year. The reserves are £66,528 comprised of £22,863 of restricted funds and £43,665 of unrestricted fund ## Highlights - Overall income rose to our highest ever at £697,723 - Unrestricted funds income rose by 44% - £486,193 was sent to projects in Africa, our highest ever amount. - Overall staffing costs were up 21% on the previous year. - Congo support decreased as a result of the large grant received in 2023 for the Tongo VTC - Expenditure on the Transformation Centre increased sharply as building work intensified - Comfort Babies and the Burundi and Kanombe Street Kids Rescue projects were the projects for which expenditure grew most markedly. - Under grantmaking, the figure of £41,991 for Comfort International Ministry School Includes £11,142 given to our partners running CIMS in Burundi for projects with the Batwa community and £16,378 for the LEMA Hope Centre for street children. ## Grantmaking ## Grantmaking funds went to: - Comfort Congo 37% - Living Church 1% - Comfort Rwanda 37% - Solace Ministries 5% - CIMS 9% - Good News Int. 4% - South Sudan 3% - Burundi 4% ## Going concern Although there continues to be strong pressure on available funds because of the scale of need our partners face, the trustees consider the charity to be in good financial health and to be a going concern for the foreseeable future. 9 ## **Project Highlights and Developments** Comprehensive information about our various projects can be found under the ‘News’ section on our website www.comfortinternational.org ## **Rwanda** Our support for Good News International’s (GNI) Joy Centre vocational training developed into sponsorship for thirty students from resource poor backgrounds. Currently training is in either Construction or Sewing although it is hoped to expand training with the development of a joinery workshop. Outcomes have been good with employment secured by most graduates of the six-month training cycle. Some have started their own workshops and employed other young people while others formed cooperatives and worked together. They are now earning enough money to live independently. Comfort International, supported by volunteer , is developing a programme for evaluating and measuring the impact of our work: the Monitoring, Evaluation, Accountability and Learnings programme (MEAL). The current goal within the MEAL programme is to establish a central data base within Podio which will host key data on project members, project communities and other initiatives undertaken by Comfort International. The aim of this database is to achieve the following key outcomes: - Standard reporting of support & outcomes across all projects 10 - One central location where any one at any point can go to, to understand how many people and communities are supported across all partner projects - Clear tracking of active vs members who have graduated and the outcomes they have achieved - Better reporting to support with regular activities such as supporter updates, funding applications and general showcasing of Comfort International’s work. GNI feeding projects were chosen as a test of change. Our partners in Rwanda both bought into this approach and fully understood how to put it into effect. The impact on the feeding project was so successful that it was agreed to begin to roll this out to other projects and also to other partners. A new village in Gishyita of twenty homes for genocide survivors and other vulnerable individuals and families was completed and settled in. This was supported by Bishopbriggs Community Church and Sandyhills Church of Scotland. Families who lived in fear and instability are now home-owners and secure in the knowledge that they have a safe place to live that will not be taken away from them Progress continues to be made with the Comfort Transformation Centre. Construction is keeping pace with the available funds. This is our biggest financial undertaking as a charity but the impact and transforming effect that it will have on thousands of lives is worth all the commitment. There has been lots of progress and we want to keep you abreast of all that’s going on. The centre will provide much needed alternative accommodation and a safe place for beneficiaries. This will help to stabilise the lives of the young people and young mums supported by Comfort Rwanda. A significant part of the building work has been completed but a specific drive is needed in 2025 to raise the funds necessary to bring this project to completion. In 2024, three girls, , spent 5 months in Rwanda volunteering with Comfort Rwanda. They worked with young people in Street Kids Rescue projects, mums and children at Comfort Babies, the Comfort Babies Nursery and also in local schools. The time spent in Rwanda provided invaluable support for the team in Kigali and 11 also provided an experience of a lifetime for all three of them. If you are interested in sharing a similar experience please contact Comfort International to ask for information. Projects with Solace Ministries maintained momentum. Vocational Training options were broadened to enable students to choose the best suited training for their needs and support for genocide survivors through the SOS sponsorship programme continued. The survivors’ communities at Jari and Rukumberi face the challenges of aging members and funding for house repairs, the sponsorship of the vulnerable elderly members and help with Christmas celebrations brought joy to many. A further grant was made to Africa Hope Initiatives for expansion of the work with Solidarity Groups in the area of income generating activities. ## **D.R. Congo** With much of North Kivu, DRC being subject to fighting between various armies, with the war between M23 and the Congolese government and FDLR, the Goma area experienced a continued but increased pressure of displacement as hundreds of thousands more people arrived in the displacement camps around Goma. In partnership with the Congolese Social Funds a new school (Kyezye Extension) was built in the middle of displaced people camps to provide education access to displaced children. In 2023, with the support of Cornerstone Trust, a Vocational Training Centre was built at Tongo and equipped with blackboards, sewing machines and materials, carpentry equipment and construction equipment. Unfortunately, the conflict in the area intensified 12 and with most people fleeing from the area the Tongo VTC was unable to begin. However, despite the M23 occupying part of the VTC, the first intake of ex-child soldiers took place. The building is also being used to house Peace and Harmony groups from the locality. Further advances by the rebel M23 group and retaliation by government forces saw a rapid deterioration of the situation in the Goma area where most of our partners’ projects are situated. The orphaned/malnourished children being looked after at Sake fled to the displacement camps around Goma. A small number fled in the other direction round the north end of Lake Kivu and are being supported by boat. By the middle of the year Comfort Congo was feeding approximately 2000 orphaned and/or malnourished children in the camps. Even before the current conflict began the situation at the Central Hospital of Rusayu (CHR) was incredibly challenging both for the staff and the patients. At the top of their priorities they have put renovation of the walls in the current buildings which are in need of repair, the recruitment of a hygienist and the construction of a laundry room for the relentlessly busy hospital, x-ray and haematology (blood cell count) machines and continuing funds for medicines, staff costs and ongoing maintenance. It is clear that there is a need both for one-off but especially for regular on-going donations to help the hospital provide the life-saving service that reaches the needy and dying in North Kivu. 13 ## **Burundi** The Street Kids Rescue project at Bujumbura has continued along similar lines to previous years. Although Burundi experienced some political and civil challenges last year the project maintains its work. Plans for increased support of mothers of children on the project to develop income generating activities are under discussion. The project among the Batwa at Ngozi made significant progress as land was purchased and tools and seeds provided. The field was cultivated and initial growth looks positive. ## **South Sudan** Our partners in South Sudan, possibly the poorest country in the world, continue to face some of the most brutal circumstances on the planet, with lack of access to food, health care and education. However, the project is helping to make a difference and is changing lives. The Child Support Project continued along similar lines with positive results. The grassroots local team are working hard to look after the children. Food and education costs remain high but provide essential support. Some children have graduated from the project. Some of this is through business start-ups and others through the children being taken in by relatives and supported that way. With the key needs of the children being hunger, secure housing and access to school, it is no surprise that the major support items at the project are food, support for house rent and school fees. School fees are extremely high – part of the reason that UNICEF estimates only 30% of the children in South Sudan go to school. We are looking at the possibility of building our own basic school but land is very hard to come by in South Sudan. The project was visited by a small team from Comfort International. ## **Comfort International Ministry School** The CIMS programme in Uganda expanded to a second location with Mbale joining Busia as a teaching centre. We are blessed to continually see lives and ministries being transformed. Seventy-nine students from the Busia training graduated at Certificate level and thirty-six at Diploma level. 14 Despite difficulties posed by the closed Burundi-Rwanda border we were able to finish the CIMS programme at Ngozi, Burundi and look forward to a graduation in 2025 and a new intake of students. Plans are in place to pioneer CIMS in DR Congo. ## **Sierra Leone** During 2024 Comfort International was approached by to consider the possibility of expanding support into Sierra Leone. The trustees are exploring this possibility and a meeting with is planned for January 2025. ## **Visiting groups** Over the year three groups visited partners and projects. In spite of the conflict in some areas almost all partners received a personal visit. The visits continue to receive positive feedback, are a great blessing to our partners and project members and result in significant support for projects. All visiting groups are PVG checked. 15 There is often a dilemma when planning a trip to visit our partners. They are expensive, so should the money be used to support projects rather than for a 10 or 12 day trip to a foreign country? Our partners themselves repeatedly tell us how important the visits are to them and that they would rather meet people than just receive funding from a distance. The trips are an invaluable way of building strong and lasting relationships with stakeholders. 16 |Charity Name: Comfort International|Charity Name: Comfort International|Charity Name: Comfort International||Charity No
(if any)|SC030369|| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||**CC17a**| |Period start date||**1 Jan 24**|**To**|Period end
date|**31 Dec 24**|| |**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Incoming resources from**
**generated funds**
Voluntary income
S01
200,307
342,878
-
543,185
521,369
Activities for generating funds
S02
149,971
-
-
149,971
131,828
Investment income
S03
430
-
-
430
254
**Incoming resources from**
**charitable activities**
S04
2,595
-
-
2,595
3,270
**Other incoming resources**
S05
1,542
-
-
1,542
360
S06
354,845
342,878
-
697,723
657,081
**Section A Statement of financial activities**
**_Total incoming resources_**
~~Le~~||||||| |**Resources expended (Notes 4-8)**||||||| |**Costs of Generating Funds**
Costs of generating voluntary
income
S07
76,489
-
-
76,489
62,128
Fundraising trading costs
S08
74,919
3,376
-
78,295
53,277
Investment management costs
S09
-
-
-
-
-
**Charitable activities**
S10
163,343
358,593
-
521,936
554,900
**Governance costs**
S11
1,200
-
-
1,200
1,200
**Other resources expended**
S12
-
-
-
-
-
S13
315,951
361,969
-
677,920
671,505
S14
38,894
(19,091)
-
19,803
(14,424)
S15
-
-
-
-
S16
38,894
(19,091)
-
19,803
(14,424)
**_Total resources expended_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
**Gross transfers between funds**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
~~a=~~||||||| |**Other recognised** **gains/(losses)**||||||| |Gains and losses on revaluation of fixed assets||||||| |for the charity’s own use|S17|-|-|-|-|-| |Gains and losses on investment assets|S18|-|-|-|-|-| |**_Net movement in funds_**|S19|38,894|(19,091)|-|19,803|(14,424)| |**Total funds brought forward**|S20|4,771|41,954|-|46,725|61,149| |**_Total funds/(deficit) carried forward_**|S21|43,665|22,863|-|66,528|46,725| 1 ## **Section B Balance sheet** ## **Restricted** |Note
**Fixed assets**
**Tangible assets (Note 9)**
B01
B02
**Investments (Note 10)**
B03
**_Total fixed assets_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 11)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
**Creditors: amounts falling due within**
**one year (Note 12)**
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
**Creditors: amounts falling due after**
**one year (Note 12)**
B13
**Provisions for liabilities and charges**
B14
**_Net assets/(liabilities)_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
B17
**Restricted income funds (Note 13)**
B18
**Endowment funds(Note 13)**
B19
**_Total funds/(deficit)_**
B20
These financial statements were approved by
the board of trustees and authorised for issue
on 20 August 2025, and are signed on behalf
of the board by:|**Unrestricted**
**funds**
**£**
F01|**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Endowment**
**funds**
**£**
F03|**Endowment**
**funds**
**£**
F03| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||43,810|-|-|43,810|44,386| ||-|-|-|-|-| ||33,668|22,863|-|56,531|49,247| ||77,478|22,863|-|100,341|93,633| ||||||| ||28,813|-|-|28,813|46,908| ||||||| ||48,665|22,863|-|71,528|46,725| ||||||| ||48,665|22,863|**-**|71,528|46,725| ||||||| ||5,000|-|-|5,000|-| ||-|-|-|-|-| ||||||| ||43,665|22,863|-|66,528|46,725| ||||||| ||43,665|||43,665|4,771| ||-|||-|-| |||22,863||22,863|41,954| ||||-|-|-| ||||||| ||43,665|22,863|-|66,528|46,725| ||Signature||||| ||||||| Name 2 Section C Notes to the accounts Note 1 Basi8 of preparation This section should be completed by all cha17ties. 1.1 Basis of accounting These accounts have been prepared on the basis of historic cost in accordan￿ with: Statement of Recommended Practice applicable to charities preparing their accounts in accordance Mith the Financial Rewrting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities SORP {FRS 102)) and with" Accounting Standards: or FRS 102 and the Charitie5 and Trust￿ Investment (Scotlandl Act 2005 and the Charity Accounts {Scotland) Regulation5 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **INCOMING RESOURCES** **Recognition of incoming** These are included in the Statement of Financial Activities (SoFA) when: **resources** • the charity becomes entitled to the resources; • the trustees are virtually certain they will receive the resources; and • the monetary value can be measured with sufficient reliability. **Incoming resources with** Where incoming resources have related expenditure (as with fundraising or contract income) **related expenditure** the incoming resources and related expenditure are reported gross in the SoFA. **Grants and donations** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. **Tax reclaims on donations** Incoming resources from tax reclaims are included in the SoFA when the monetary value can **and gifts** be measured with sufficient reliability. **Contractual income and** This is only included in the SoFA once the related goods or services have been delivered. **performance related grants Donated services and** These are only included in incoming resources (with an equivalent amount in resources **facilities** expended) where the benefit to the charity is reasonably quantifiable, measurable and material _._ The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in the **Volunteer help** trustees’ annual report. ## **EXPENDITURE AND LIABILITIES** **Liability recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. **Governance costs** Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. ## **ASSETS** **Tangible fixed assets for use** These are capitalised if they can be used for more than one year, and cost at least £1,000. **by charity** They are valued at cost or a reasonable value on receipt. **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of incoming resources** ## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_ |**Voluntary income**
**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||**_Unrestricted funds_**||| ||All General Donations|154,491|85,189| ||Gift Aid|45,816|54,251| ||**Subtotal unrestricted funds**|**200,307**|**139,440**| ||||| ||**_Restricted funds_**||| ||Rwanda - GNI Income|4,608|30,114| ||Rwanda - LivingChurch income|5,520|9,033| ||Rwanda - Comfort Rwanda|130,214|121,076| ||Rwanda - Solace Support|19,391|23,779| ||Rwanda - Transformation Centre|23,391|13,523| ||Comfort International MinistrySchool|17,025|7,394| ||Congo|110,573|156,690| ||South Sudan|16,239|10,271| ||Burundi|12,541|7,649| ||Salarysupport|3,376|2,400| ||**Subtotal Restricted funds**|**342,878**|**381,929**| ||||| ||**Total**|543,185|521,369| ||||| ||Groupvisit income|66,890|81,939| ||Income from Comfort International shops|54,601|49,514| ||25year Anniversaryevent|27,845|-| ||Book and Calendar sales|635|375| ||||| ||**Total**|149,971|131,828| ||||| ||Bank interest|430|254| ||||| ||||| ||**Total**|430|254| ||||| ||Craft Sales|2,595|3,270| ||||| ||||| ||**Total**|2,595|3,270| **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** ## **Resources expended may be further analysed if this would help the reader of the accounts.** |**Charitable activities**
**Costs of generating**
**voluntary income**
**Governance costs**
**Fundraising trading**
**costs**|**Analysis**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| ||Wages and Salaries|76,489|62,128| ||||| ||||| ||||| ||||| ||**Total**|76,489|62,128| ||||| ||Property costs|24,702|25,684| ||Admincosts|10,447|7,289| ||Wages and Salaries|19,122|16,998| ||25 year Anniversary|15,337|-| ||Other|8,687|3,306| ||**Total**|78,295|53,277| ||||| ||**_Unrestricted funds_**||| ||_Donations to:_||| ||Rwanda GNIsupport|13,529|5,951| ||RwandaLiving Churchsupport|-|-| ||Rwanda ComfortRwanda support|-|-| ||Rwanda Solace support|4,810|3,703| ||RwandaTransformationCentre|2,525|-| ||ComfortInternational Ministry School|24,966|14,371| ||Congo support|69,934|76,147| ||SouthSudansupport|-|6,689| ||Burundisupport|9,882|5,206| ||||| ||Income Generationsupport|1,954|2,747| ||Groupvisit expenditure|35,743|76,441| ||**Subtotal Unrestrictred funds**|**163,343**|**191,255**| ||||| ||**_Restricted funds_**||| ||_Donations to:_||| ||Rwanda GNIsupport|4,608|30,114| ||RwandaLiving Churchsupport|3,534|5,688| ||Rwanda ComfortRwanda support|123,210|111,510| ||Rwanda Solace support|19,391|23,779| ||RwandaTransformationCentre|51,060|9,073| ||ComfortInternational Ministry School|17,025|7,394| ||Congo support|111,947|158,167| ||SouthSudansupport|15,277|10,271| ||Burundisupport|12,541|7,649| ||**Subtotal Restrictred funds**|**358,593**|**363,645**| ||||| ||**Total**|521,936|554,900| ||||| ||||| ||||| ||||| ||**Total**|-|-| **Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**_support costs._**||||| |---|---|---|---|---| |**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**| |Audit fees|-|-|1,200|1,200| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**Total**|-|-|1,200|1,200| |**This year**
**Last year**
NONE
NONE
NONE
NONE
NONE
NONE
**Note 6 Details of certain items of expenditure**
**6.1 Trustee expenses**
**_Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to_**
**_trustees or to third parties for expenses incurred by trustees. If no expenses were paid,_**
**_please enter ‘None’ in the appropriate box(es)._**
**Number of trustees** **who were paid expenses**
**Nature of the expenses**
**Total amount paid**||||| ||||**This year**|**Last year**| ||||NONE|NONE| ||||NONE|NONE| ||||NONE|NONE| ## **6.2 Fees for examination or audit of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_ |**Independent examiner’s or auditors' fees for reporting on the**
**accounts**
**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||1,200|1,200| ||NONE|NONE| **Section C Notes to the accounts (cont)** ## **Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **7.1 Staff Costs** |**7.1 Staff Costs**|**7.1 Staff Costs**||| |---|---|---|---| |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**7.2 Average number of full-time equivalent employees in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**£**|**Last year**
**£**| |||89,706|72,899| |||-|5,278| |||5,901|4,549| |||95,607|82,726| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|5|4| ||**Charitable Activities**|-|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|5|4| ## **7.3 Defined contribution pension scheme** ## _**Please complete if a defined contribution pension scheme is operated.**_ ## **Brief details of the scheme** Comfort International operates under the Smart Pensions Workplace Pension scheme ||**This year**||**Last year**|| |---|---|---|---|---| ||**£**||**£**|| |**The costs of the scheme to the charity for the year**|5,901||4,549|| |**The amount of any contributions outstanding at the year end**||-||-| |**The amount of any contributions prepaid at the year end**||-||-| **Section C Notes to the accounts (cont)** ## **Note 8 Grantmaking** ## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **8.1 Total value of grants** |**8.1 Total value of grants**|**8.1 Total value of grants**||| |---|---|---|---| |**Purpose for whichgrants made**||**Grants to**
**institutions**|**Grants to**
**individuals**| |||**Total amount £**|**Total amount £**| |Congo support||181,881|| |Rwanda Street Kids Rescue||19,458|| |Rwanda Transformation Centre||53,585|| |Rwanda Comfort Babies||49,253|| |Rwanda GNI support||18,137|| |Rwanda Solace support||24,201|| |Rwanda LivingChurch support||3,534|| |Rwanda Batsinda Street Kids||13,786|| |South Sudan support||15,277|| |Rwanda Gasanze Street Kids||16,244|| |Rwanda Nyabasindu Street Kids Rescue||8,428|| |Comfort International MinistrySchool||41,991|| |Burundi support||22,423|| |Gatenga Street Kids||6,153|| |Rwanda Kanombe||9,466|| |Rwanda crafts||1,954|| |Rwanda Other||420|| ||||| |**486,193 -**
**£ -**
**8.3 Grants made to institutions**
**_If the charity’s accounts are prepared on the “activity basis” please give details of any support cost_**
**_associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support_**
**_costs._**
**8.2 Grantmaking costs**
**_Total_**
**Support costs of grantmaking**
**_If the charity has made grants to particular institutions that are material in the context of its grantmaking_**
**_please give details of the institution supported, purpose of the grant and total paid to each institution_**
**_listed. Sufficient information should be given to provide a reasonable understanding of the range of_**
**_institutions supported._**||**486,193**|**-**| |**Names of institutions**|**Purpose**||**Total amount of**
**grantspaid £**| |Comfort Congo|Provision of support for the poor in Democratic Republic
of Congo||181,881
| |Comfort Burundi|Provision of support for the poor in Burundi||22,423| |Comfort South Sudan|Provision of support for the poor in South Sudan||15,277| |Living Church|Provision of support for poor||3,534| |Good News International|Provision of support for poor||18,137| |Solace|Support for individuals and groups of genocide
survivors||24,201| |Life Edifying Ministries Africa and
Elim Church Ngozi|Interdenominational Training for Pastors||41,991| |Comfort Rwanda|Provision of support for the poor in Rwanda||178,749| |**_Total grants to institutions_**|||**486,193**| **Section C Notes to the accounts (cont)** ## **Note 9 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **9.1 Cost or valuation** |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
-
-
-
-
-
-
Additions
-
-
-
-
-
-
Revaluations
-
-
-
-
-
-
Disposals
-
-
-
-
-
-
Transfers *
-
-
-
-
-
-
Balance carried
forward
-
-
-
-
-
-
****Basis**
SL or RB
SL or RB
SL or RB
SL
SL or RB
**** Rate**
5years
Balance brought
forward
-
-
-
-
-
-
Depreciation charge
for year
-
-
-
-
-
-
Impairment provisions
-
-
-
-
-
-
Revaluations
-
-
-
-
-
-
Disposals
-
-
-
-
-
-
Transfers*
-
-
-
-
-
-
Balance carried
forward
-
-
-
-
-
-
Brought forward
- - - - - -
Carried forward
- - - - - -
**9.2 Accumulated depreciation and impairment provisions**
**9.3 Net book value**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |||||||| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ## **9.4 Revaluation** _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_ **Section C Notes to the accounts (cont)** ## **Note 10 Investment assets** ## _**Please complete this note if the charity has any investment assets.**_ ## **10.1 Fixed assets investments** |**Add/(deduct):**net gain/(loss) on revaluation
**Add:**additions to investments at cost
Carrying (market) value at end of year
Carrying (market) value at beginning of year
**Less:**disposals at carrying value|**£**| |---|---| ||-| ||-| ||-| ||-| ||-| ## _**Please provide below:**_ **10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.** ## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.** |**Total**
**Investment properties**
**Investments in subsidiary or connected undertakings and companies**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Other investments**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**
**Analysis of investments**|**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **10.4 Material investment holdings** **If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.** **Investment held** **Market Value** **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**
|**Amounts falling due**
**within oneyear**
|**Amounts falling due**
**within oneyear**
|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||43,810|44,386|-|-| ||-|-|-|-| ||43,810|44,386|-|-| ## **Note 12 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **12.1 Analysis of creditors** |**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||5,000|9,000|5,000|-| ||-|-|-|-| ||-|-|-|-| ||23,812|37,908|-|-| ||-|-|-|-| ||28,812|46,908|5,000|-| ## **12.2 Security over assets** _**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_ **Section C Notes to the accounts (cont)** ## **Note 13 Endowment and restricted income funds** ## _**Please complete this section if the charity has any endowment or restricted income funds.**_ ## **13.1 Funds held** **Please give a brief description of any of the following type of funds held by the charity:** - **permanent endowment funds (PE);** - **expendable endowment funds (EE); and** - **restricted income funds, including special trusts, of the charity (R).** |• **restricted income funds, including special trusts, of the charity (R).**|• **restricted income funds, including special trusts, of the charity (R).**|• **restricted income funds, including special trusts, of the charity (R).**| |---|---|---| |**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**||| |Rwanda - Good News
International|R|Provision of support for genocide survivors and youth on GNI projects| |Rwanda - Living Church
|R|Provision of support for poor at Ihumure vocational training| |~~i~~
Rwanda - Other projects
support|R|Provision of support for Comfort Rwanda projects with street children
and vulnerable mothers and babies| |Rwanda - Solace Support|R|Support for individuals and groups of genocide survivors| |Rwanda - Transformation
|R|Funds for building Comfort Transformation Centre| |~~C~~
Comfort International Ministry
School|R|Funds for Interdenominational Training for Pastors| |Congo|R|Provision of support for Comfort Congo projects in Democratic


| |South Sudan|R|~~R~~
~~li~~
~~f C~~
Provision of support for child support project in South Sudan| |Burundi|R|Provision of support for projects with Batwa and street children in

| |Salary support|R|Funds for financial assistance to pay employees
~~B~~
~~di~~| ## **13.2 Movements of major funds** ## _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_ |**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---| |Rwanda - GNI Income|-|4,608|(4,608)|-|-|-| |Rwanda - Living Church
|3,345|5,520|(3,534)|-|-|5,331| |~~i~~
Rwanda - Comfort Rwanda|9,566|130,214|(123,210)|-|-|16,570| |Rwanda - Solace Support|-|19,391|(19,391)|-|-|-| |Rwanda - Transformation

|27,669|23,391|(51,060)|-|-|-| |~~C~~
~~t~~
Comfort International Ministry
School|-|17,025|(17,025)|-|-|-| |Congo|1,374|110,573|(111,947)|-|-|-| |South Sudan|-|16,239|(15,277)|-|-|962| |Burundi|-|12,541|(12,541)|-|-|-| |Salary support|-|||-|-|-| |**Total Funds**|41,954|339,502|(358,593)|-|-|22,863| ## **13.3 Transfers between funds** ## _**Please give details of any transfers between funds.**_ **From Fund (Name) To Fund (Name) Reason Amount** **Section C Notes to the accounts (cont)** ## **Note 14 Transactions with related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_ ## **14.1 Remuneration and benefits** _**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_ |**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---| |||**This year**
**£**|**Last year**
**£**| |(Trustee)|Employee|30,670|29,094| ||||| ## **14.2 Loans** _**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_ |**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**| |---|---|---|---|---| ||||**This year**
**£**|**Last year**
**£**| ||(Trustee)|Loan from Trustee to Comfort
International|-|9,000| ||||-|-| ## **14.3 Other transaction(s) with trustees or related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_ |**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**| |---|---|---|---|---| |||||| |||||| |||||| **Section C Notes to the accounts (cont)** ## **Note 15 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** Comfort International Independent Auditor's Report to the Trustees of Comfort InternationaF Year ended 31 December 2024 Oplnlon We have audited the financial statements of Comfort Intemational (the 'charity'l lor the year ended 31 December 2024 which comprise the statement of financial activrf(ies. statement of financial position. statement of cash flows and the related notes, including a summary of signthcanl accounting w11￿es. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accwnting Standards. including FRS 102 The Financial Reporb'ng Standard applicable in the UK and Republic of IreLqnd (United Kingdom Generalty Accepted Accounting practi￿). In our opinion the finanaal statements= give a true and fair view of the stale of the chariils affairs as at 31 December 2024 and of its incoming resources and application of resourc*s. includiThJ its income and expenditure, for the year then ended" have been property prepared in ￿(￿)rdance with Untted Kingdom Generally Accepted Accounting Practice., have been prepared in 8c¢ordance with the requirements of the Charities and Trustee Inveslment (S¢otland) Act 2005 and regUlat￿)n 8 of the Chartties knounts {Scotland} Regulations 20C6 las amended). Basls for oplnlon We conducted our audit in ￿rdan￿ wtth International Standards on Auditing (UK) IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the au(JitoVs resp)nsibilities for the audit of the financial state￿￿nts section of our report. We are independent of the charity in accordance with the ethical requirerrEnts that are relevant to our aud1( of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fuffilled our other elhical responsibilities in accordance with these requirerrents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opin￿rn. Conclusions relaling to going concem In auditing the financial statements. we hav8 conduded that the trUSt￿s. use of the going cy)n¢em basis of accounting in the preparat'on of the financial statements is appropriate. Based on the work we have perfOrn￿d, we have not identif*ed any material unCertairtrt￿ relab'ng to events or conditions that, individually or colWThety, may cast sunificanl doubl on the charity's abillty to continue as a going concern for a period of at least ￿nthS from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with resFect to going concern are describ8d in the relevant sections of this report. Comfort International Independent Auditovs Report to the Trustsas of Comfort Intsmational (conllnuedj Year ended 31 December 2024 Other Inforniatlon The other infomiation comprises the inforniation included in the annual re￿rt, oiher than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other infc)rmalion. Our opinion on the financial statements does not cover the other information and, except lo the extent othermse explicitly slated in our repo¢ we do not express any fom of assurance conclusion thereon. In connection Mth our audit of the financial statements. our resp)nsibility Is to read the other informatior7 and, in doing so. consider whether the other infomation is materially inconsistent with the financial statemgnts or our knovledge obtained in the audit or othemise appears to be mal8rially misstated. If we identify such material inconsistencies (x apparent material misstatements, we are required to delemine whether there is a material misstatement in the financial statements or materlal misstalemenl of the other inf0m￿tiOn. If. based on the work we have performed, we ￿nClude that there is a material misstatement of this other inf0m￿tiOn, we are required to report that facL We have nothing to report in tr*is regard. Matt8rn on whlch w• arn roqulr¢d to report by exceptlon In the Irght of the knowledge and understanding of the charity and its environment obtained in the course ofthe audit, we have not identrfied material misstatements in the trustees, report. We have nothing to report in ￿SpeCt of the followThJ matters in relation to which the Charil Accounts (Scotland) Regulat&)ns 20(6 (as amended) requires us to report to you rf. in our opinion.. the information gwen in the trustees, r8pcrt is inconsistent in any material reSp￿t with the financial statements., or adequate accounting re￿dS have not ￿en kept or the financial statements are not in agreement wilh the accounting r￿ordS and retums,. or we have r￿t recewed all the infomwtion and explanations we require for our audil Responsibilitles of tru8te88 As explained more fulty in the trustees, ￿Sponsibl11tieS stalemeTrt, the trustees are responsible for the preparation of the ￿nancIal statements and for being satisfied that they give a true and fair view, and for such intemal ￿ntrol as the Irustees determine is necessary to enable the preparation of financial statements that are free from rrkqterlal misstatemen( whether due to fraud or error. In preparing Ihe financial statements. the tTUStees are responsible for assessing the Charity's ability to continue as a going concern, disck)sing, as appl￿b￿. matters felaled to going concern and using the going ￿ncern basis of accountiry unkns Ihe trustees either intend to IM]uidate the chaiity or to cease operations, or have no realistic alternative but to do so. Comfort International Ind8pendent Auditor's Report fo the Trustees of Comfort International (conNfvued) Year ended 31 December 2024 Audltorfs responslbllltles lor the audlt of the finan¢lal stat¢m¢nts Our objectives are to obtain reasonable assurance about whether the financial statsments as a whole are free from material misstatement. whether due to fraud or errDr, and to issue an auditor's report that includes our opinion. Reasonable assurance is a hwJh ￿Ve1 of assuran￿, bul is not a guarantee that an audit conducted in accordance wibh ISAS (UK) will a￿ayS detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, irKJividualty or in the aggregate. they could reasonably be expected to influence the eo)nomic decisions of users taken on the basis of these financial statements. Irr8gularities, including fraud, are instances of r￿n-coM￿lanC£ with and regulations. We dosTrgn procedures in line wrth our responsibilitr"es, outlined above: to detect material misstatements in respect of iiregularities. including fraud. The extent to which our prOc￿￿re$ are capable of detecting irregularities, including fraud is detailed bek)w.' Based on our understanding of the charity, we identiffed the prinupal risks of non-compliance with laws and regulabons and the extent lo which non-compliance might have a material effect on the ffinancial statements. We also considered those laws ané reguLations that have a direct impacl on the preparation of the financial statements such as the Chartties and Trustee Investment Iscouandl Act 2005, the Charities Accounts IScoliand} ReguL4tions 20(k8 and the Companies Act 2006. evaluated man2gements' incenttves and opportunit￿S for the fraudulent manipulation of the ffinancial statements, including the risk of override of (xjntrols. Based on our assessment we adopbj a $ubslantNe appro&h to our audit lesling. Audit pr(xEdures performed included.. Testing a sample of transactions to source dO¢un￿lation. We select sample sizes having regard lo the inherent risk (Specific and general). the quality of the internal controL% and the risk that our testing might not delecl possible misstatements. Making enquiries of management. ihose charged with g0Veman￿ and the entity's solicrtors around actual ar￿ potential litigation and daims. Identstying legi51alK)n of particular ￿le¥ante to the entity and obtaining audit evidence regarding Complian￿ with that legi51atK)n. Auditing the risk of management override of controls. induding Ihrough testing joumal entries and other adjustments for appropriateness. and evaluatirKJ the business ra￿ona￿ of significanl transactions outside the normal course of business There are inherent limitations in the audit pr￿dureS described above. Also. the risk of not detecting a material misstatement due lo fraud is higher than the nsk of not detecbng one resulting from error, as fraud may involve deliberate concealment ty. for example forgery or con￿8￿ment As part of an audit in accordance wrfh ISAS IUIQ. we exenxse professional judgment and maintain professi)nal scepticism throughout the audit ￿ also: Identify and assess the risks of material misstatement of the finana81 st2tements, whether due to fraud or error, design and perform audit Pr￿edureS responsive to those risks. and obtain audit evidence that is suffioent and appropriate to provhle a basis for our opinion. The risk of not detecting a material missta1eTh￿llt resulting from fraud is hKJher than for one resulting from error, as fraud may involve collusv)n, forgery. intentional OMI￿Ons, misrepresentations. or the override of intemal control. Obtain an urmlerstanding of intemal ￿ntr￿ releyanl to the audtt in order to design audit procedures that are appropriate in Ihe circumstan(￿. but not for the purpose of expressing an opinion on the effecknveness of the intemal contrd. Comfort International Independent Audilorfs Report to the Trustees of Comfort International (continu•d) Year endod 31 December 2024 Evaluate the appro￿latene$S of aCc￿UntIng pollcies us&J and the reagonableness of accounting estimates and related disc4osures made by the Injstees. Conclude on the 8ppropriateTresg of th& tru51ees' us8 of the going concem basis of arAxunting and, based on the audit evide￿8 oYJtalned. whether a material uncertainty exists reL8ted to events or conditj'ons that may cast ￿gnificant doubl on charity's abilty lo (L)ntinue as a going concem. If we conclude that a material unctrtainty exists. we are required to draw attention in our auLlitoff s report to the related disclosu￿ In the financ4al statement8 or: rf such disclosures are inadequate, to modify our opinion. Our conclusions are based an the audtt evidence obtained up to the date ol our audrtor's reFort. Htr*ever, fv￿re events or Condit￿n5 may cause the charity to cease to ￿nImUe as a going concem. Evaluate th8 overall presentation, structure and content of the financi81 statements, induding the disclDsures, and whether the financial stateThnts represent the undertying transaclion8 and events in a manner that ￿hleVe5 fair presentation. We Comrnunrcate with those charged govemanc• regarding, among other malters, the planned scope and timing of the audit and Signif￿nt audit findings, iThJuding any signfftant defiaencies in Intamal control that we identify during our audit Use ol our report Thrs report is made sO￿ty to the charity's trustees. as a t4￿Y. in ac￿rdanCe with Regulatpjn 10 of the Ch8rities AcLounts {Scodand) Regula￿nS 2CYJ6. Our audrt work has been underlaken so ihal we mighl stste lo the Gharity's trustees those matters we are required to stale to them in an audilo¢s rep)rt and for no other purpose. To the lullest extent permitted by Lyw, we do not accept or assume responsibility to anyone other than the charity and the GhariVs trust￿ as a bc*Jy, for our audit work, for thk8 report or for the opinTrDns we have formed. For alld on behawof Nelson Gilrnour Smith Chartered a(tountanls & slatutw auditor Mercantile Chambers 53 Bolhw811 Street Glasgow G2 6TB /v4lL