## **Cairdeas International Palliative Care Trust**
**Scottish Charitable Incorporated Organisation (SCIO)**
**Trustees Report and Accounts for the period 1[st] October 2024 to 30[th] September 2025**
Registered Address: 10 Hazledene Drive, Aberdeen, AB15 8AU
SCIO: SC037431
www.cairdeas.org.uk
## Contents
1. OFFICERS AND PROFESSIONAL ADVISERS ............................................................................. 1 2. ABOUT US ............................................................................................................................................ 2 2.1 Constitution ...................................................................................................................................... 2 2.2 Charitable purposes ....................................................................................................................... 2 3. SUMMARY OF ACTIVITIES ............................................................................................................... 3 3.1 Introduction ...................................................................................................................................... 3 3.2 Africa ................................................................................................................................................ 3 3.3 Middle East ...................................................................................................................................... 3 3.4 India .................................................................................................................................................. 4 3.5 Humanitarian Palliative Care ........................................................................................................ 4 3.6 Small Scholarships fund ................................................................................................................ 4 3.7 Conferences and Papers .............................................................................................................. 4 3.8 Future Plans .................................................................................................................................... 4
4. GOVERNANCE SUMMARY………………………………………………………………………...5
## APPENDICES
- A. Notes to the accounts for the year ended 30[th] September 2025
- B. Statement of Financial Activities (SOFA) for the period 1[st] October 2024 to 30[th] September 2025
- C. Balance sheet as of 30[th] September 2025
- D. Income and Expenditure Summary for the period 1[st] October 2024 to 30[th] September 2025
- E. Independent Examiner’s report for the accounting year 1[st] October 2024 to 30[th] September 2025
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## **1. OFFICERS AND PROFESSIONAL ADVISERS**
The Trustees of Cairdeas International Palliative Care Trust are pleased to present their report together with the financial statements for the year ended 30th September 2025. During the period 1st October 2024 to 30th September 2025, the following roles were undertaken:
|**Trustees**||
|---|---|
|Chair:|Dr David Knight|
|Deputy Chair:||
|Trustees|Prof. Marie Fallon|
||Prof. Margaret Sutherland|
||Dr Marian Morrison|
||Ms. Karen Robertson (Treasurer) Resigned January 2025|
|**Staff**||
|Medical Director:|Dr Mhoira Leng, FRSE, FRCP|
|Finance Officer (UK):|Mr. Ian Robinson (Retired December 2024-based in the UK)|
||Mr. Cameron Don (Part-time - based in the UK)|
|Operations Director (UK):|Mr. Cameron Don (part-time - based in the UK)|
|Projects & Policy Officer:|Ms. Jennie Abwooli (part-time - based in Kampala)|
|**Bankers**|Royal Bank of Scotland,|
||Aberdeen Queen’s Cross Branch|
||40 Albyn Place,|
||Aberdeen,|
||AB10 1YN|
|**External Examiner:**|Ralph C Tiffin BSc FCA|
||Chartered Accountant|
||Flat 19 Melville Court|
||Croft Street|
||LONDON SE8 5DR|
SCIO: SC037431
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## **2. ABOUT US**
## **2.1 Constitution**
Cairdeas International Palliative Care Trust is a charitable trust established under a Trust Deed. Cairdeas was first recognised by the Inland Revenue as a charity on 4[th] September 2006. On 7[th] March 2014 it was granted charity status as a SCIO: Scottish Charitable Incorporated Organisation with the same Scottish charity registration number and Trustees. The registered charity number is **SC037431** .
## **2.2 Charitable purposes**
The organisation is established for charitable purposes only with the objects:
- to advance the relief of suffering and pain through access to health care and support through the development of world-wide palliative care
- to advance health education in the UK and world-wide through the establishment of consultancy, educational and training services in palliative care and related health and care issues through curriculum planning and design, leadership skills and course delivery, mentoring and service planning and development
- to promote these advancements through the facilitation of partnership working, sharing expertise between interested parties involved in developing world-wide palliative care.
- to promote the profile of palliative care needs in the developing world with nongovernmental organisations (NGOs), AID agencies, governments and academic institutions.
- to co-operate with statutory bodies and with voluntary bodies, both within the area of benefit and outwith, and which support the organisation’s purposes; and to do all things which are lawful to promote these purposes.
Comparative figures in this report relate to the 12-month period from 1[st] October 2023 to 30[th] September 2024.
Cairdeas’ income comes from several sources of which the most significant are donations from individuals and churches. Cairdeas also received a large legacy in November 2022, which we invested to secure our future work.
**We are very grateful to all our supporters who have continued with their generous and regular support of our work.**
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## **3. SUMMARY OF ACTIVITIES**
## **3.1 Introduction**
Our work continues to grow and is led mostly in country by strong partnerships in India, Uganda and Gaza. Our social media, blogs and regular newsletters backed up by an active website has greatly improved our communications and allows us to showcase our work to a wider audience. Cameron Don continues as UK Operations Director.
We are also active in the academic sphere with our Medical Director representing us in many different university and global forums. We continue to affirm the same vision to support palliative care developments in low income and fragile settings and to work through partners in-country and internationally. Our common aim is palliative care for all.
## **3.2 Africa**
During the reporting period we have continued to support the work of Palliative Care Education and Research Consortium (PcERC) and Mulago and Makerere Palliative Care Unit (MMPCU) as well as Peace Hospice Adjumani.
- National referral hospital clinical work has continued in Mulago and Kirrudu Hospitals. Resources have been very constrained, but despite the tight finances no staff had to be let go. The clinical lead, Liz Nabirye, is completing her Masters in palliative care with a scholarship from Cairdeas IPCT. We also continue to provide support as she leads and directs the clinical team. Dr Liz Namukwaya, lecturer in Makerere University is the research and education lead for PcERC
- University teaching at Makerere and the Islamic University in Uganda (IUIU) has continued and our Education Programmes coordinator, Bernadette Basemera, has been supporting the curating of materials and direct teaching for medical students.
- • The Specialist Fellowship in Palliative Care project has continued to develop and is at the accreditation stage. This work has been supported by Cairdeas IPCT through a financial grant and technical support from Dr Mhoira Leng and other Cairdeas Faculty. We are also exploring other funding sources and grants. This will be the first professional Fellowship in sub-Saharan Africa and represents wide collaboration between Cairdeas, Makerere University, UK experts, including The Royal College of Physicians of Edinburgh, The Royal College of Physicians and the Association for Palliative Medicine, and other countries in the East, Central and Southern Africa College of Physicians region (ECSACOP). The latter is a widely distributed College of Physicians in East, Central and Southern Africa. The curriculum has been developed and is in the process of final approval by Makerere University and then by Uganda Medical Dental Practitioners Council (UMDPC).
- We have been able to support members of the PcERC team to submit their work at the Palliative Care Association of Uganda Conference in Kampala and at the African Palliative Care Association conference in Botswana. These are supported by travelling scholarships from Cairdeas IPCT and are crucial to showcase and network the research achievements. For the first time ever one of our Cairdeas scholars, a refugee, was able to attend an international event and present his own work.
- In response to requests from our lead partners, PcERC and Peace Hospice Adjumani. We have continued to support scholarships for Philip Amol (social work), Ronald Mukasa (social work), Liz Nabirye (Masters in Palliative Care) and Toko Friday Santiago (Masters in Social Work).
## **3.3 Middle East**
During the reporting period we have continued to support the work in Gaza during this time of conflict and genocide. It has been extremely difficult for our partners. Dr Mhoira Leng was able to visit West Bank on 2 occasions and support work in the hospitals there. Support for Gaza has only been feasible remotely. She also visited stakeholders including the WHO in
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Cairo but also in several international forums and conferences. Direct support is very difficult, but we are reserving funds given to support Gaza until they can be utilised. As part of advocacy for our colleagues and our partners in Gaza, our Medical Director accepted invitations to speak about Palliative care, humanity, hope and conflict at several international conferences and WHO events.
## **3.4 India**
During the reporting period we have continued to support the work of our partners.
- We attended and presented at the Indian Association of Palliative Care Conference (IAPCON), which was held in Jamu in February 2025.
- With our partner, Believers Christian Medical College Hospital and our Indian lead, Professor Chitra Venkateswaran, we developed and delivered a Compassionate Leadership Fellowship February 2024 to February 2025 with 19 participants and 9 mentors. Participants were mainly from India but also included Nepal, Kenya and Rwanda. This is now being evaluated. Work from this programme was presented at the European Palliative Care conference in Helsinki May 2025.
## **3.5 Humanitarian Palliative Care**
During the reporting period we have continued to support work with PallCHASE
- Our Medical Director sits on the executive and coordinates the research working group. Quarterly webinars have reflected work across the world and Cairdeas Faculty members and partners, including Northern Uganda and Gaza. This has continued to be a growing network addressing an increasingly problematic and missing area of need globally.
## **3.6 Small Scholarships fund**
This is a specific Cairdeas project in which small grants of around £5000 are awarded each year. Several individuals and groups, mostly in Uganda, have benefitted from this, many of whom have been able to expand their knowledge and experience through relevant training.
- A grant was extended to PcERC for the Development of a Fellowship programme in palliative care.
- A scholarship grant was awarded to Philip Amol, Vicky Opia, Liz Nabirye and Ronald Mukassa.
## **3.7 Conferences and Papers**
This year Cairdeas presented academic and technical papers to the IAPCON, Global Humanitarian Assistance, a WHO High Level Technical Meeting, Palliative Care Association of Uganda and many local events hosted by Makerere University.
## **3.8 Future Plans**
We will continue to work with local leadership and partnerships in Uganda, South Sudanese Refugees in Northern Uganda, Gaza, West Bank and India.
Our specific plans include:
- continuing our main area of clinical work through PcERC.
- the accreditation of the first Fellowship for palliative care doctors in sub-Saharan Africa
- training in Gaza at undergraduate, postgraduate and community levels and supporting the development of a new cancer hospital palliative care programme
- evaluating the Compassionate Leadership programme and considering the next cohort.
- continuing our work to integrate palliative care in humanitarian settings, including working through PallCHASE.
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## **4. GOVERNANCE SUMMARY**
## **Introduction**
My name is David Knight. As Chairperson of Cairdeas International Palliative Care Trust, it is once more my privilege to present this annual report for OSCR summarising our achievements, challenges and aspirations over the past year. This report includes our annual accounts from 1 October 2024 to 30 September 2025.
Cairdeas Palliative Care remains committed to providing high quality teaching, care, comfort, and dignity to individuals, families and healthcare workers navigating the complexities of lifelimiting illnesses. Most of this work is delivered by our extremely able Medical Director, Dr Mhoira Leng. This year has been one of continuity as we have striven to ensure our services reflect the highest standards of compassionate care.
This year’s Trustees Board comprised Mr David Knight (Appointed as a Trustee in July 2023 and then as Chair of the Trustees in March 2024), Professor Marie Fallon (Appointed as Trustee July 2023), Dr Marian Morrison (Appointed as Trustee November 2023), Professor Margaret Sutherland (Appointed as Trustee November 2023) and Ms Karen Robertson (Appointed as Trustee in February 2024, as Treasurer in March 2024, and resigned in January 2025). Our Trustees have a wealth of experience and knowledge and help Cairdeas fulfil its charitable purposes. We were sorry to lose the services of Karen Robertson who had given a lot of very helpful advice and needed support. We wish her well in her future ventures. No remuneration was paid to retired or current Trustees other than to reimburse them for travel or other expenses.
## **Governance Summary**
For this 12-month period, 1 October 2024 to 30 September 2025, Cairdeas’ accounts show a net asset surplus of £232,023.04
The unrestricted reserves at the end of this accounting period were £229,931.06. According to Cairdeas’ reserves policy, the charity should hold minimum reserves to allow three months of continuing operations should its income cease; once this level is reached, all income is available to be used to expand Cairdeas’ charitable activities.
Reserves in designated funds (money put aside for committed Cairdeas activities or to support projects) ended the year at £189,384.93, whilst restricted fund reserves amounted to £2091.98.
During 2024/25, Cairdeas received a total of £2,833.75 in Gift Aid payments. £2.563.75 was received direct from HMRC; the remainder was collected through Just Giving.
Our total income for 2024/25 was £53,076.75. This is nearly £12,000 less than the previous year. Expenditure in 2024/25 was over £35,000 more than the previous years. Much of the increase in expenditure is accounted for by catching up of payments not made in previous years. In recent years we have had the benefit of a large legacy, but that is gradually being spent, and we are currently looking at ways at increasing our income from grants and donations and further reducing our expenditure.
Mr. Cameron Don was appointed as Operations Director (UK) in September 2024 and started work in October 2024.
Mr. Ian Robinson retired from his role as Finance Officer in December 2024. He had served Cairdeas faithfully for several years and we are very grateful to him. Mr. Cameron Don was appointed to replace him with effect from 1 January 2025. After his retirement Mr. Robinson provided support and advice to Mr. Don for several months and we were very grateful for his help.
The Trustees record their thanks to all the staff for their services to Cairdeas through the
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course of this year. The Trustees also thank the many volunteers who have supported Cairdeas during this period; their contribution is far more than the monetary value of their time. We are particularly grateful to those who were able to self-fund visits to support aspects of our work overseas. We are also extremely grateful to those who pray regularly for the work of Cairdeas.
The registered office and contact address of Cairdeas IPCT is 10 Hazledene Drive, Aberdeen, AB15 8AU.
The accounts for the period are attached and form part of this report.
This report was approved by the Trustees at on 24 June 2026.
Signed on behalf of the Trustees.
Dr David Knight, Chair of Trustees Cairdeas International Palliative Care Trust Scottish Charitable Incorporated Organisation SCIO No. SC037431
SCIO: SC037431
www.cairdeas.org.uk
=
## APPENDICES
The following appendices include:
|A.Notes to the accounts for the year ended 30 September 2025|Page 8|
|---|---|
|B.Statement of Financial Activities (SOFA) for the period 1 October 2024|Page 9|
|to 30 September 2025||
|C.Balance sheet and Summary of Funds as of 30 September 2025|Page 10|
|D.Income and Expenditure Summary for the period 1 October 2024 to 30 September 2025|Page 11-13|
|E.Independent Examiner’s report for the accounting year 1 October 2024 to 30 September 2025|Page 14|
=
## **Appendix A**
## **Notes to the accounts for the year ended 30[th] September 2025**
## **1. Basis of accounting**
These accounts have been prepared in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **2. Nature and purpose of funds**
Unrestricted/Designated funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds may be used only for specific purposes as explained in more detail in the Trustees Report.
## **3. Related party transactions**
No remuneration was paid to the Trustees or any connected persons during the year (2024/25: £Nil).
Payments for the reimbursement of Trustees for travel or other expenses amount to (2024/25: £Nil).
## **4. Grants received**
Grants received are explained in the Trustees Report and set out in the detailed Income & Expenditure account attached.
## **5. Cost of charitable activities**
Cost of charitable activities are analysed in the detailed Income and Expenditure Account attached.
=
## **Appendix B**
## **Cairdeas International Palliative Care Trust Statement of Financial Activities For the period from 01 October 2024 to 30 September 2025**
||**Unrestricted**|**Restricted**|**Total**|**Prior year**|
|---|---|---|---|---|
||**funds**|**funds**|**funds**|**totalfunds**|
|**Totalincome**|**53,062.12**|**14.63**|**53,076.75**|**64,868.58**|
|**Totalexpenditure**|**147,512.88**|**2,247.47**|**149,760.35**|**114,738.71**|
|**Net income / (expenditure) resources before transfer**|**(94,450.76)**|**(2,232.84)**|**(96,683.60)**|**(49,870.13)**|
|**Transfers:**|||||
|Gross transfers between funds - in|115,315.04|254.52|115,569.56|57,545.26|
|Gross transfers between funds - out|(115,569.56)|-|(115,569.56)|(57,545.26)|
|**Other recognised gains / losses**|||||
|Gains/losses on investment assets|-|-|-|-|
|Gains on revaluation,fixed assets,charity's own use|-|-|-|-|
|**Net movement in funds**|**(94,705.28)**|**(1,978.32)**|**(96,683.60)**|**(49,870.13)**|
|**Reconciliation of funds**|||||
|**Total funds brought forward**|**324,636.34**|**4,070.30**|**328,706.64**|**378,576.77**|
|**Total funds carried forward**|**229,931.06**|**2,091.98**|**232,023.04**|**328,706.64**|
=
## **Appendix C**
## **Cairdeas International Palliative Care Trust**
## **Balance Sheet (Summary)**
||**As at**
**30/09/2025**|**As at**
**30/09/2024**|
|---|---|---|
|**Fixedassets**
**-**
**Current assets**
Investments
172,500.00
Cash At Bank and in Hand
59,523.04
**232,023.04**
**Liabilities**
**-**
**Net current assets less current liabilities**
**232,023.04**
**Total assets less current liabilities**
**232,023.04**
**Liabilities**
**-**
**Total net assets less liabilities**
**232,023.04**
**Represented by**
**Unrestricted**
Unrestricted - General Funds
40,546.13
**Designated**
Designated - Cairdeas Support for Sudan
2,217.00
Designated - Capital Investment Fund
168,219.96
Designated - Compassionate Leadership Project
7,545.70
Designated - Gaza Relief Fund
3,242.50
Designated - General Scholarship Fund
8,159.77
**Restricted**
Restricted - Cairdeas Sahara
2,091.98
**FundTotals**
**232,023.04**|||
|||**-**|
|||274,431.43
54,275.21|
|||**328,706.64**|
||||
|||**-**|
||||
|||**328,706.64**|
|||**328,706.64**|
||||
|||**-**|
|||**328,706.64**|
|||32,746.20
1,620.00
271,168.49
8,179.46
5,212.50
5,709.69
4,070.30|
|||**328,706.64**|
=
## **Appendix D**
## **Cairdeas International Palliative Care Trust Analysis of income and expenditure Selected period: 01 October 2024 to 30 September 2025**
|||**Total**|
|---|---|---|
|**General Designated Restricted**|**This Year**|**Lastyear**|
|**Income and endowments from:**
**Donations and legacies**
1000 - Regular Gift Aid donations
1001 - Regular Non-Gift Aid donations
1003 - Regular JustGiving donations
1005 - Regular Church donations
1010 - One off Gift Aid donations
1011 - One off Non-Gift Aid donations
1012 - One off Charity account donations
1500 - Gift aid
1501 - Gift aid - JustGiving
**Donations and legacies Totals**
**Investments**
1900 - Interest
**Investments Totals**
**Other income**
1901 - Operations UK: Office Cost Refunds
1902 - Operations UK: Travel Related Income/Refunds
1905 - Third Parties: Travel and Expenses re-imbursements
1906 - Medical Directors Travel Related Reimbursements and
Refunds
1907 - Refund - Correction of Duplicate Recorded Expenditure
1908 - Refund - Correction of Mistake in Equals Records
**Other income Totals**
**Income and endowments Grand totals**|20,980.00
-
-
20,980.00
21,171.00
1,100.00
-
-
1,100.00
935.00
1,080.00
-
-
1,080.00
1,140.00
8,774.96
-
-
8,774.96
14,354.96
2,650.00
1,560.00
-
4,210.00
5,720.00
616.56
-
-
616.56
185.00
-
4,488.00
-
4,488.00
558.90
2,563.75
-
-
2,563.75
8,037.72
270.00
-
-
270.00
170.00|
|---|---|
||**38,035.27**
**6,048.00**
**-**
**44,083.27**
**52,272.58**
8,082.84
-
14.63
8,097.47
11,461.37|
||**8,082.84**
**-**
**14.63**
**8,097.47**
**11,461.37**
371.09
-
-
371.09
-
58.50
-
-
58.50
-
-
-
-
-
738.31
31.80
-
-
31.80
396.32
266.99
-
-
266.99
-
167.63
-
-
167.63
-|
||**896.01**
**-**
**-**
**896.01**
**1,134.63**|
||**47,014.12** **6,048.00**
**14.63** **53,076.75** **64,868.58**|
|**Expenditure on:**||||||
|---|---|---|---|---|---|
|**Raising funds**||||||
|2000 - JustGiving monthly fee|216.00|-|-|216.00|216.00|
|2002 - JustGiving transaction fee|67.56|-|-|67.56|62.56|
|2003 - Stripe charges|38.98|-|-|38.98|49.86|
=
|**Raising funds Totals**
|**322.54**|**-**|**-**|**322.54**|**328.42**|
|---|---|---|---|---|---|
|**Expenditure on charitable activities**||||||
|3000 - Medical Director salary|24,014.04|-|-|24,014.04
27,003.81||
|3002 - Medical Director: Travel insurance|128.25|-|-|128.25|255.70|
|3003 - Medical Director: In country expenses (Uganda Expenses)|2,012.23|-|-|2,012.23|7,832.88|
|3004 - Medical Director: Car in Uganda|308.99|-|-|308.99|452.26|
|3006 - Medical Director: International Travel and expenses, incl.|9,289.93|-|-|9,289.93
20,109.45||
|Visas||||||
|3007 - Operations Director: International Travel Expenses incl.|950.60|-|-|950.60|-|
|Visas||||||
||||||**Total**|
||**General Designated Restricted**|||
**This Year**|**Last Year**|
|3014 - Operations Director: In Country Expenses (India)|236.79|-|-|236.79|
-|
|3017 - Medical Director - In Country Expenses (India)|80.01|-|-|80.01|-|
|3025 - Operations Director: Training|109.78|-|-|109.78|-|
|3100 - Third Parties: International travel incl visas etc|3,211.28|-|864.30|4,075.58|1,415.61|
|3102 - Third Parties: In country expenses|660.00|-|-|660.00|4.41|
|3103 - Third Parties: Other Volunteer costs|-|-|-|-|6.57|
|3120 - Conferences: Fees|2,615.08|-|-|2,615.08|220.99|
|3121 - Conferences: Expenses|2,516.53|-|-|2,516.53|117.29|
|3125 - CLF India expenses|396.15|-|-|396.15|-|
|3200 - Scholarships|8,190.48|-|-|8,190.48|3,219.15|
|3206 - Gaza Relief|-|3,530.00|-|3,530.00|-|
|3300 - Cairdeas Sahara in-country costs|-|-|1,383.17|1,383.17|-|
|4041 - Operations Uganda: Expenses and Other Costs|4,754.51|-|-|4,754.51|34.86|
|4042 - Operations Uganda: Development of Training Materials and|-|-|-|-|3,281.31|
|Videos||||||
|4043 - Uganda Operations: International Programme Consultant|-|-|-|-|6,119.17|
|4500 - Governance: Independent examiners fee|360.00|-|-|360.00|720.00|
|5100 - PcERC salaries & admin|3,304.44|-|-|3,304.44|-|
|5106 - PcERC - Fellowship Programme|-|-|-|-|10,280.00|
|5108 - Support for Sudan 2023|-|3,891.00|-|3,891.00|4,100.00|
|5109 - Toko Friday Scholarship|-|-|-|-|2,649.34|
|5110 - Godfrey Oziti Scholarship|-|-|-|-|1,322.36|
|5112 - Phillip Amol Scholarship|-|152.87|-|152.87|2,594.62|
|5113 - Vicki Opia Scholarship|-|1,229.20|-|1,229.20|2,181.58|
|5114 - Cathy Namuto Scholarship Nursing Diploma|-|-|-|-|964.27|
|5115 - Elizabeth Nabirye Scholarship|-|2,687.23|-|2,687.23|-|
|5116 - Ronald Mukasa Scholarship|-|1,155.41|-|1,155.41|-|
|5117 - Florence Nalutaaya Scholarship|-|3,393.92|-|3,393.92|-|
|5118 - Vicky Jemimah Scholarship|-|1,297.80|-|1,297.80|-|
|5120 - Expenditure relating to Compassionate Leadership|-|633.76|-|633.76|1,058.60|
|Programme India||||||
|5121 - Journey Through Uganda Fundraiser - Release of Funds to|-|-|-|-|1,200.00|
|PcERC||||||
|8400 - UK Aid - SCCF Grant H4WY-TS73-X7 Transfer to PcERC|-|-|-|-|493.84|
|8401 - UK Aid - SCCF Grant H4WY-TS73-X7 - UK Administration|-|-|-|-|48.56|
|Expenditure||||||
|**Expenditure on charitable activities Totals**|**63,139.09**|**17,971.19**|**2,247.47**|**83,357.75**|**97,686.63**|
|**Other expenditure**||||||
|3005 - Medical Director: Equipment & IT|857.10|-|-|857.10|1,922.34|
|3008 - Medical Director: Professional Development and Training|372.66|-|-|372.66|-|
=
|3010 - Medical Director: Pension Employee Contributions
3011 - Medical Director: Pension Employer Contributions
3012 - Medical Director: UK Based Expenses
3013 - Medical Director: Pension Lump Sum
4000 - Operations UK: salary
4002 - Operations UK: PAYE tax
4020 - Operations UK: expenses
4030 - Operations UK: other costs
4033 - Equipment & IT: admin purposes
4040 - Operations Uganda: Salaries
4100 - Memberships & subscriptions UK
4121 - Bank/Forex charges
4520 - Governance: public & trustee insurance
4525 - Governance: Refunding of Donations
9999 - Payments made in error|1,670.04
-
-
1,670.04
556.67
1,002.00
-
-
1,002.00
336.00
1,120.54
-
-
1,120.54 1,465.60
20,000.00
-
-
20,000.00
-
13,344.80
-
-
13,344.80 3,234.84
19,482.33
-
-
19,482.33 1,520.07
16.80
-
-
16.80
48.55
90.00
-
-
90.00
20.00
910.31
-
-
910.31
590.88
1,101.48
-
-
1,101.48 4,516.32
1,621.69
-
-
1,621.69
915.57
254.47
-
-
254.47
683.88
1,260.36
-
-
1,260.36
912.94
2,500.00
-
-
2,500.00
-
475.48
-
-
475.48
-
**Total**
**General Designated Restricted**
**This Year**
**Lastyear**
**129,541.69 17,971.192,247.47 149,760.35 114,738.71**
**66,080.06**
**-**
**-**
**66,080.06**
**16,723.66**
|
|---|---|
|**Expenditure Grand totals**
**Other expenditure Totals**||
P a g e | 14
## **Appendix E**
## **Independent Examiner’s Report to the Trustees of Cairdeas International Palliative Care Trust**
## **SC037431**
I report on the accounts of the charity for the 12 months ended 30th September 2025 which are set out on pages 1 to 13.
## **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. The charity trustees consider that the audit requirement of Regulation 10 (1) (a) to (c) of the 2006 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 independent examiner’s statement.**
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts regulations. 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 seeks explanations from the trustees concerning 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 the course of 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 (i) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
- to prepare accounts which accord with the accounting records and comply with Regulation 9 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.
Signed:
## _Ralph C Tiffin_
Ralph C Tiffin B.Sc. F.C.A.
19 Melville Court, Croft Street, London, SE8 5DR
19 June 2026