REGISTERED CHARITY NUMBER: SC039523 rt ofthe Tr Unaud'ted Finncl21 tements r Year Ell th March 202 for The Sc nd Malllw duc ¢1 SCIO Fanicg Kirk & McVe8n Dumfries Enterpri5c Park Hezthhall Dumfri¢s DUMFRIESSHIRE DGI 3SJ
Th nd Milwi Ment l H lon Pr of the FinAntiHI Statemen for the Ye4r kndod 30 h Marth 2026 Report of the Trustees I to 5 lttdepelldent ExAmlner'$ Report ststement olFinan¢iil Actlvitits B¥lance Sheet Notes to the FithnclAI Stlltements 9 to 12 Detsiltd Ststsmttht of Financial A¢tlvltles
e S¢otlAnd Mllliwi Mellt 111 Edtstxtion Pro rt tsf the Trustee for the Year End arch 2026 The tru5t¢Cs presefti their r¢wrt with the finan¢2al stat¢m¢nts of the charity for the year ended 30th March 2026. The trustC¢5 hav¢ adopted the provisions of Accounting and Reporting by ChaTlti¢s.' Sratcmeni of Recomm¢nded PTaciicc appliublc io charities preparing their accounts in a¢¢ordance with the Fin8n¢i&l R¢porting Stsndard applicable in the UK and Republic of Iteland IFRS 1021 leffe£tiv¢ l January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims The orBoni5&1ion 15 esthblished for ch8ritsbl¢ purposcs onlys to adv4nc¢ and 5UPPOrt the t¢xhin8 and training of psy¢hiairisis in Malawi. inpui into quality improvetnent proj¢Gts in menthl health service in5tituiions whcrc these staff work and develop b5p¢ciality scrvi¢¢s. The area within which the or8Anisation shall operate lin this ¢onstitution refcrred the 'Area ofB¢n¢fit'l shall be the wtLole of Malawi including, bui not resiticled to. 7Mba Mcnraj Hospitttl and K4muzu Univcrsity of Hcalth Sciences IKUH¢SI in Blaniyrc. Previotssly Ibul not in thi5 rcwrtinE wiodl we havc had joint projctt5 Within Zambia including bul not rEstrict¢d to the University of Zambia School of Medicine. Th¢ Organisation promo1¢5 (but not promote exclu5iv¢lyl its activities and delivery op¢raiions to peoplc within the 'Arca of B¢n¢fil' who are psychiatrists. Mmed (psychiatry) Irainees, medicd and nursing siudcnis, healthcare professionals, and other groups with a intrre5t in mental h¢alth. Thcse people will b¢ the organisatitin's beneficiaries. ACHJEVEMENTS AND PERFORMANCE Charitllble activities SMMHEP h&$ Lssi5ted m¢dicaJ studen¢ teaching and provided inpui to meet the trning need5 of ihe p)stgraduttte traine in Malawi by recruiting iwo overse1 psychiatrists {knewn 0$ SMMT4EP leciurcrs) durin8 Ihc reporting period. Ont of Ihesc lecturers took up tM)st in January 2025 and left in June 2025 bui the other hag remained in posi frozn (ktob¢r 2024 Ihrough the whole period. Th Posts w¢r¢ 5upporred by tt bursary. Thc rol¢ involvc5 both direct l¢aching and helping th¢ Head of tkpartmeni ai KUHeS with d¢vclopmental and teathin8 task& The interim funding for this was secured through a grant of £39560 itt Scpicmber 2024 from th¢ Scottish Government. As reported l&st yeor a5 a resuli of SMMHEP'5 training work in maW1. frotn 2024 ther¢ will basically be enough lo¢al mcntsl he[h ¢xpertise to Tun the und¢rgraduatc teaching programme. SMMHEP'S emphasis ha5 b¢¢n on supporting further postgraduat¢ training to me¢1 ihe service need5 of th¢ country and tum to other la5ks lo supwrt the developtnent of psychiairy in Malawi such as quality impmvem¢nt in Zomba Menial Hospitsl and the dcv¢lopment of subsperiality serYic£s (like ehild 01¢S¢¢t car¢l. Th¢ Mmed irnIng PTogramm¢ 15 ongoing. A further s¢ven trainees are turr¢ntly undergoing wst graduat¢ trainin& paid for by the University of North Carolina 141 tnd the MoIAwi Ministry of Health 121 Hnd Si John of God Hospitaller Servic¢5111 using the model ¢51abli5hed by SMMHEP. SMMHEP continues to provide postBradu2ie training SUPPOrt via KUHeS foi all thcs¢ Iraine¢s. The thtee Irdinees who are not supportcd by Ihe Univcrsity of North Carolina sai Ihcir part i exBrn5 in March 2025 and all pa5$¢d. They will now bc preparing to undcrtakc thc South African componertt of their trwning at the University of Cap¢ Town. Quality Improvement projetl to improve training in risk as5es5m¢nl and manag¢n]cnt of mentslly ill paiicnts hL% continued involving clini¢al staff from Zomba Mental Hospital and Ihe Blair Unit Cornhill Hospitsl Aberdeen. Th¢r¢ have been changcs Cmbcdded into the we pToce55es in Zotnba Hospital as a sU11 and more Ylsits from the Blair Unit are dlle 10 tak¢ pl&c¢ in April 2026 and in the following year. We can rewn in the PTevious year Thc UniveTsity of Edinburgh, tO8eiher wilh KUHeS, ha5 r¢ceived funding from the W¢llcom¢ TTUSI for a large r¢sC8r¢h project to improve the idcniifitation and tr¢aimettt of major Ment illn¢s5 in Malawi. Two of SMMHEP'S trustees are inv¢5tigators in this PTOjCCt. P2ge I
d Ml%wi Men ¢tion Pro ects l Helth f the Tru Oth h 2026 ACHIEVEMENTS AND PERFORMANCE Major Funding Hi$tori¢ funding background VirtU211y all the funding of SMMHEP has come through the Scottish Governmeni. SMMHEP w&s iniiially fundcd by two grants ftotn th¢ Sc011I5h Governm¢nt Intcmational D¢v¢lopmcni Fund. The Scotland-malawi Psychiatry Capacity Development Projeci ISMPCDPI 2016-2024 awaTded in March 2016 with Dr Robert SiewarL a SMMHEP Trusice. as the Prtncipal Investiga1. support¢d scholarships for up to four Malawian MBBS graduate5 10 study foT ihe MM¢d IPsy¢hiairyl quaJifi¢ation. Graduates on (his tr82ning progrdmmc rtttived full funding to cover tuiiion fees and living penS'S to allow them to tske th¢ ntcessary fouT ye3rs of study in Blantyre and Capc Town. A second 8Tonl, Con501idaiing Psychiatry Capacity Developm¢nt in Malawi and Zambia iei)MZI 2018 - 2021. Thi5 has now tll¢ to an end. Ji fijnded a CollaratIon betwe¢D the Colle8ts of Medicine in Malawi and Zambia which supptsrted.. 111 UndeTgraduate leaching at the Malawi Ctslleg¢ of Medicine, Supporting boih lort8- shon-temi volunt¢¢r psychiatrists 10 stsy ID Malawi and leach on Ihe undergraduate and ptrstgraduate psychiatry t¢achin8 prograriimes. 121 Work to slundardize e-leaming materia15 for use in 7.ambia and Malawi. {3} Quality Impioveffj¢nt work 10 Strengthcn th¢ training cnvironmertts for p5y¢hi&irists and other mental health workers in Malawi 8rtd Zarnbia. In May 2021, in response to the Covid-19 $iluHtion. the charity discussed ¢han8eS to the grants with the Scoiiish Govertun¢nt Int¢rnational Development Team. It was agreed io ¢on501idatc the CPMZ grant into Ihc SMPCDP grani inio a single grant to.. Continue to support undergraduaie teaching and cxtend th¢ contract of thr course administrator bBs¢d in the Colleg¢ of M¢dicin¢ and ¢onlinu¢ a Quality Improv¢m¢ni project in Malawi and 2atnbia uniil October 2022. Thc Scottish Govemment &w¢d an extcn5ion of the SMPCDP grani to allow continuation of aciiwity {1) abo until end September 2024. In addition, thts grant fi2nd¢d a bursary for a leciurer rtom th¢ UK to work in KLH¢S to support the posi8radudlc Iraining programmc and fund furth¢r Quality Improvem¢nl work in Zomba M¢ntal Hospitsl Qucen Eli2abeth C¢ntraJ Hospitsl. Blanty to train sthtTin sp¢cial aspects of clirlical assessment and nwi2gem¢nl. Funding during the current reporting period At the cnd of this grant ISepi¢mbcr 20241 Ihe Scottish Government ve 8n intcrim grdllt1£393601 to keep the proj¢ct going until the new Scottish Govcrnmenl funding system Iihe Health Partnership Programme) b¢camc active and new funds Could be appli¢d for. The inttrim grant funding period ¢nds ai the end of March 2026. SMMHEP su¢¢e55fully bid for furth¢r funds from th¢ Scottish Government through their int¢rni¢diary GlobAI Health Partnerships who will administeT the grant and receiv¢ the monitoring Dnd reporting Underk¢Tr by SMMHEP. This n¢w grant (£1992301 will have three aims. One will b¢ to cortlinuc to support the dcvelopmenl of clinied l¢ad¢rs in mcntal health- 5pccifically the training of psychitttrigt5 by using thc model of two bursaries for SMMTqEP lecturers Ènd targeted support for two of thc Irainces m051 in ne¢d during their training in South Afric& Th¢ 5¢cond project will be th support the dcvcloptncnl in 81antyrc of a child and adoleseenl mental health training clinic with district ouireach. The third projc¢i will build on Ihe quality improvemcni initiativ¢ in £omba ment H05piiaJ to enhanc¢ the SesSment and managcmcnt of psychiatric risk. Th¢ funding period for thi5 grani is CiEhteen tnonihs with a possibl¢ ¢xtension of six. The grant start date 15 February 2026 but as of laie Marrh ihe funds are y¢t to arrive. Other A¢tivitles Wc have developed a rBng¢ of policies to ¢nhance our 8OVtrnance. These includ¢ anti-fraud hara55m¢nt and bullyin8 wli¢i¢s and a rinanee policy. Sifeguarding Policy SMMHEP hBs rcvicwed its fegUardIng tx)licy ar in n¢t$hiP wath KUHeS i$ d¢v¢loping a prokncol for the n¢w grant p¢riod. These pro¢cdures have been d¢ssgn¢d io ensute th¢ welfare and proi¢¢tion of any adult or child who access¢5 services provided by SMMHEP. The procedures recognise ihat adult or d]ild abuse can bc a dityicult subjcci for workers io deal with. SMMHEP is commild to the belief that the proicetion of vulnerable adults or childKn frotn harm and abuse 15 ¢v¢rybody's rcspon5ibility, and the aim of Ih¢s¢ procedures Is to en5urc that 211 tru5tces of lh¢ organi5ation and velunt¢¢r5 act appropriately in rcsponsc to any conccrn around adult or Child abuse. The procedures SMMHEP has adopted 2ddr¢55 the following.. prevcniing of abu5¢' recognising the 51gn5 and symptotns of abuse", rc5wnding to people who have experien¢¢d or are cxptcling to cxpcricnce abus¢; mana8ing allegations mad¢ against a member of staff or a volunteer., Tecording and mani8inB confideniial infonnation,. disseminating and reviewing policy and proc¢dures. Dr David Crossley. th¢ Convenor. is the Dcsignated Natned Person for safegu4rding adults within SMMHEP. Pag¢ 2
The Scotlind M orl of the Tru5teos fDr the Y FINANCIAL REVIEW Finaneil position Th¢ Iru5t¢es are satisfied wilh the fi[CIal position of the SCIO. Thcy s0 note the SCIO owns th¢ following equipmenL kept in Malawi.. 2 x Data Projector Ep50n EMP-S3L Sony Digital CamLX)rder DSR.PD150P UHf Synihcsized Transmitter Microphone UTX-B2 uiir Synthesized Div¢r5ily Tuner URX.P2 Sony El¢ctr¢t Condenser Microphone ECM 44B IS" L#ptop- HP Pavillion Vehicles Two cars PrineipAI funding source5 As outlin¢d abov¢ the original gTanis totsllinB £474.449 awarded by the Scoiiish Govemtntni Malawi D¢v¢lopment Fund toward5 the devclopment of psychiatry capacily in Malawi wa5 supplemented by a furth¢r grant of £103875 paid in Iwo ittstslments in July and Ociobcr 2023. Thc further inierim paymeni of £39560 w45 paid in S¢piembu 2024 10 iide SMMHEP over until n¢w funding application proc£sses w¢r¢ in place from th¢ Scotiish Govemrnent Healih PthncTship Fr0mme. As of mid-mr 2026 we awaii ihe new funds of £199230 from Globa] H¢alih Parffictships (see ttbov¢l Re5eTves policy Plans for spending th¢ SMPCDP 8rani8 ate alTeady with the Scottish Government. The IseS will de¢id¢ on th¢ plans for the UnrtrIcted funds throughout the coming year. AcknowledEctnents The project is wcry 8ratcfiJl for the support of thc following.. Th£ Swlti5h Government Malawi Developtnenl Fund ha5 provided ihe main funding for the project'5 O¢tiviti¢5. The Royal Coll¢g¢ of Psychiatrists supports the prvjecl a5 & suitable p05tgraduaie training experience for senior irdinee psychiatrists and The Royal ColltEC of Psychiatrist$ in Swtland supports ihe project by providin8 a n¢twork for raisin8 the profil¢ of the proj¢ct, especially important for volunteer recruitmeni. Postgraduate dean5 in the West and SouihcLst of ScotlantL Taysid¢ and Aberdttn. have given support foi volunteer trainee psychiatrists participating in the undergr&duat¢ a¢hing project. NHS Education Sroiland also 5UPPOrted thc projtd a suitable Po18Tau4l¢ training expcrience. NHS Educaiion Scoildnd httve also Provid training in QI principles and practice frec of Charg¢. W¢ w¢ graiefvl for the individual artd smaller instiwtl0n financial donations teceived, donations of equipment and to the voluDt¢er5 for their iimc and expertise. Wc arc grateful to the KUH¢S in Blantyre and Ihe menial he21th professionals in Malawi for their continuing approval 2nd support for Ihe volunieer psychiatrists. In particular. we graieful its Dr K&iont Kuli8ew& the curreni Head of thc Psychiatry Dcpartmenl in KUH¢S, and Dr Olive Liwitnbi. th¢ psythiatri# in ctLaTg¢ of Zomb8 Mental HospitAI, for providing clear guidanc¢ and sUPPOrt for the Project. FUTURE PLANS We ar¢ now in partnership with ihe Departmcnt of Psychiatry at KUHCS to deliveT the tunt project. A Mcmorandum of Urtd¢rstandiug 15 in draft to underpin the working arrangem¢nts. We anticipate ihis being signed off very soon. W¢ are the Icad agcn¢y in this trrangcment. Wc also have a working arr8n8ement with Malawi'g Mentsl H¢alth U5¢rs and Carer's Associ*ion IMEHUCAI 10 help furth¢r the qtsality ifflprovement work 8t Zomba mental Hospital and ernbd th¢ Srotli5h Govemments participatory design principles, The new proje¢1 h2$ thr¢¢ aim5 but our priority is to ensure thrtt Mmed P5ychialry trainecs will reccive supFx)M throughout their renlning time in Malawi ond South Afrir& We will apply for funding from StOtti5h Government international dcvclopment sources &% ond when these becomc available. discussion with Malawi partncrs. we will consider how to usc of new funds for Irainirtg furth¢r postgraduates in Malawi and for building up the training Infrastructure in KUHeS. Our plans for th¢ Quality Improvcmenl pro8ramme at Zotnba M¢ni#l Hospital will also &upport further visit5 to Zomba from the Blair Unit in 2026. Pagc 3
ntil H Ith eet SCI ofthe Trustees rch2 for the Year E STRUCTURE, GOVERNANCE AND MANAGEMENT Coverning do¢llment Th¢ charity is controlled by lis goveming documenL a CoDs¢itution, and constitute5 a Scottish Chariiable Incorporated Organisaiiort Iscio). Rttruitment and appointment of new trustees Charity InJsi¢eship 15 opcn to any person consid¢r¢d by ihe Board 10 bc suitably qualified, any individual nominal¢d by an unincorporated orgartisaiion and l or any corporat¢ body who subscribes to the purposes of ihe OT8anisation a51d wishe5 to th¢m fulfilled. Any person wishes to be¢om¢ a trust¢¢ must sign a wriltcn application to considered by the B02rd at its next tn%ling. Thc Board may at its discreiton re$¢ to Adtnil any person, nominat¢d individual or corporalc body kn charity trustCC5hip and must notify ¢8ch applicant promptly. The eon$titution r¢quires that the number of Charity Trustses should noi be less thon thTe¢ nor mor¢ than fifieen. At cach AGM one third of the chaTily tTusiees {to the DeaTl whole numb¢T} musi r¢tir¢ bui are eligible 10 stond for re-ele¢iioD. We havc had two ncw tTUStee aptx)intm¢nt5 in th¢ reporting period - Heike van Klinkcn Ipsy¢holoBisi at KUHeSI and Paul B3rnes lour trcasurerl REFEREYCE AND ADMINISTRATIVE DETAILS Re8l$tertd Charity number SC039523 PrintlPAI Iddress Dr D Crossley 5 Kilmailing Road Gl85gow G44 5UH Trustets Dr R C Sicwart Dr C Robcnson DT S Gilfilla Dr M Osbom Dr J Ahrtn5 Dr S Leslie I Maclcod Dr D CTOS51ey Dr J Mutch Di D Mullin (resigned 31.3.251 Dr H Gatdiner Dr O Liwimbi P Barnes lappoint¢d 1.4.251 H van Klinken (appointed 31.3.251 Independent Ex•min¢r Craig Patetson. Bcom, CA Farri¢s Kirk & Mcvcan Dumfries Enterprise Park Heaihhall Dumfrie5 DUMFRIESSHIRE DGI 3SJ TAX sfATUS SMMI4EP is r¢cognis¢d a5 a ch2rity for purposes by HMRC. The Bank tsf SwtlHnd proc¢s5e5 the bank accounis as th05¢ of a charity and no lax 15 being clainJ¢4J pr05p¢clively. P4g¢ 4
M19wi M u¢tion Pro'ect ort of the Trus 26 Approwed by order of the boord oftru5te¢s on 29th June 2026 and signtd on its behalf by.. Dr D Crossley- Trust¢e Page 5
Inde endent Exmi The ort to tht Trustee5 Miliwi Mentsl Health Ition Pro ett SCIO I report ort the OCVrytS for the ytar ended 30th March 2026 Set out on pagch sewen (O Iw¢lv¢. Resptctive respDnsibilities of trustees ind txÈminr Th¢ chariiy's irustecs arE sPonSible for the prcparation of the accounts in accordance with the teim5 of th¢ Charit1¢5 and TnTStcc Investment Iscoilandl Act 2005 and th¢ Chariiies Acwunts IScotl&ndl R¢gulations 2006 la5 amendcdl. Thc charity's trustC¢5 consider ihat the audit reguiiernent of Regulation Iollllal kn (cl of the Accounts Regulations does noi apply. It is my r¢5ponsibility to examin¢ the accounts Ls requiTed under S¢dion 44llllcl of the Aci 8nd to 5tat¢ whether perticular maiters have ¢otn¢ to my attention. aasis of the Independent txxminer's report My examination carried out in accordance with RegulAtion I l of the Charities Accounts IScotlDndl R¢8ulation5 2006. An examination includes a rcview of the accounting r¢cord5 kepi by the charity and a Comparison of thc ac£ounts presented with thos¢ records. It also includes considcration tf any unusual i*ms or disclosurcs irt the acrounts. and seeking explanaiions from you a$ rrnst¢¢s conccrning any such matters. The proecduTes und¢rtak¢n do not provide all the evidenc¢ that would be require41 in an audii and conKqu¢nily I do not ¢xpre5s an audii opinion on the view 8iv¢n by the accounts. Jndeptndent examiner's st4tement In connection with my Examination, no matter come to my Attenlion ' 111 which give5 me reL80nabl¢ 5¢ to believe tha¢ tn any mateTittI r¢spec( Ihe requirements to keep ÈccouDting records in accordance with S%tion 44llllal of ihe 2005 Act and R¢gulation 4 of the 2006 Acrx)unis Rcgulaiions., artd to pr¢pare accollnts which acwrd with th¢ accourtiing recoTd5 and to comply with Regulation 8 of th¢ 2006 Accounts Regulations h8ve noi been mei or 121 to which, in my opinion, attention should bc drawn in order to ¢nable a proper uttderstonding of th¢ accounts to be reached. Craig Paterson. Bcom, CA The Insiiiuie of Ch&rteT¢d Accountants of Scotland Farric5 Kirk & M¢Vea Dutnfries Enterprise Park Heaihhail Dumfri¢5 DUMFRIESSHIRE DGI 3SJ 29th June 2026 Page 6
otlnd MÈlwl M t I EducAtion Pro Itement of Financial Activitie5 rEn 2026 lotal fvnd5 2025 Totsl funds unrestrled fund R¢stri¢ied fijnds Notes INCOME AliD ENDOWMENTS FROM Donations and legttcjes 16,821 2J75 19.196 1,544 Charitiblt Adivitits D¢velopm¢nt of Psychiatry Capacity in Malawi 246,647 246.647 39.560 Totsl 16.821 149,022 265.843 41.104 KXPENDITURE ON Raising fund5 216 216 216 Chgrit•ble activities DcvclDPtnent of Psychiatry Capacity in maw1 1,184 63.588 64.772 46.434 Total 1.400 63.588 64,988 46,650 NKT INCOMFJIEXPENDITURK) 15,421 185.434 200.855 15.5461 RECONCILIATJON OF Fuf4DS Totsl funds brought forward 414 31,203 31.617 37.163 TOTAL FUNDS CARRIED FORWARD 15,835 216,637 232.472 31.617 The noies form port of these financial 5ts1ements Page 7
Paul Barnes
Paul Barnes (Jul 21, 2026 21:30:27 GMT+1)
The Scotland M I wi Mental Heilth e¢t SCIO FinAlltIAI Stternents r the Ye#r Ended 3 thm 2026 ACCOUNTING POLICIES B85 of preplrlng the finAnci415tAtemtnty The financial ststemcnis of the charity, which is a public benefit entity under FRS 102, have been PrePad in accordance with Ihc Charitie5 SORP IFRS 1021'Accountin8and ReportinB by ChaTilie5.' Statement of Rewmmended Practice applicable to rhgrities preparing their Unts in accordance with th¢ Financial Reportln8 sLdrd applicable in ihe UK and Republic of Ircland IFRS 1021 leffeciive l J9nuary 20191,. Financial Rewrting Standard 102 The Financial Reporting SiandaTd applicable in th¢ UK and Republic of IT¢land' and the ChÈrtlies and Trustee Invcsunent (Scotlandl Act 2005. Th¢ financial sthicmenis have b¢¢n prepared under the historic cost convention. Jncomt All income is recognised in the Statement ofFinan¢ial Activities once ihe ch8rity ¢ntLtlcm¢nt the fund& it is probable that the income will b¢ rceived and the amount tan be measured reliably. Expenditure Li&bilit1¢5 are recogniscd as expenditure as soon as theie is a legal or construciive obliEMtion committing the charity 10 that cxpcndilure, it is probable thti a tratJsf¢r of onoMiC benefils will b¢ required in sctilcmefyi th¢ amouni of the obligarion bt meBsur¢a reliably. Expcndilur¢ is accounted for on art atcruals basis and has been classified und¢r headings that aggr¢gate 811 cost related to the category. Where costs cannot bc directly attrJbut¢d to particular hradings they hav¢ been allocaied to activiiies on A bosis consistcnt with th¢ use of resources. Tixatio The charity is cxempi from tsx on its charitable A¢tivitie& Fund 4tcounting UnrestrJcl¢d funds cal) be used in accordance with the charitable ObJIlVe$ at the discTetion of the trustees. Rcstricitd fund5 can only be used for p8rticular rtriCted puttX)scs within the objects of the thaTity. Restrictions aiisc when specificd by the donor or Wh funds are raised for particular resili¢1 purposes. FurtheT explanation of the natur¢ and purp)se of each fund is included in the rtoies th¢ fIrCIal staiements. Fin•ll¢iil instrumtnts Cash And bnk C95h and bank compTiS¢S cash on hand and call dew)sits. and other short term hi8hly liquid investments thai are readily nvertible to a knowi amount of cash ajjd are subject to an insignificant risk of change in value. Trade credltor5 Trade cr¢ditors are obligation$ 10 pay for goods or scrvices that hav¢ bccn acquircd in the ordinary course of business fro]n suppliers. AOnts payablc are el&ssified current liabilities if the compwjy doc5 not have an unwnditional Tight. 81 the end of the reporting pcriod, to d¢fer settletnenl of the CrlIor for aL least twelv¢ months after the reporting dale. If ihcrc is an uncondiiiotl right lo defer sett]¢ment for at lea51 I1ve months after the i¢FKirting date they trc present¢d a5 non ¢urr¢nt TRUSTEES, RK.MUNEIL4TION AND BENEFITS During the year. ot)c trusoe of th¢ SCIO. Dr J Ahrett& Te¢¢ivd a burs8Jy of £24,900 foT ducational development. This was approved by the Board in a circular e*mail daicd 20th February. 2026. No payment was made for h¢r serviccs as a Ttustee and th¢ rost 15 accounicd for as ConsuliaJ)cy fecs. Tru5tees' ¢xpen$ts There were no ttU5teeg expenses paid for the year ended 30th Mar¢h 2026 nor for Ihc yc8r cnd¢d 30th March 2025. During the year under review, the following Iruslee5 Teccived iefunds towards airfares and in wuutry running expenses.. Dr H Gardincr £1,52212025.. £2,500), Dr J AhT¢ll5 £3,80212025.. £3.5281 and Dr M OstM)m £3,628. Pag¢ 9
wl MentAI Hell h nPro ttt SCIO Notes tD th FinAn¢il St#temertt$- Cotinued for the Ytar Endcd COMPARATIVES FOR THE STATEMENT Ob D"INANCIAL ACTIVITIES Unr¢sirici¢d lld Restriclcd funds Total funds INCOME AND ENDOWMEPTS FROM DonRtions and legacies 1.544 1.544 Charitable a¢tivitie$ DcvclopnKnt of P5ychiairy Capaeiiy irt Malawi 39,560 39,560 Totsl .544 39,560 41,104 EXPENDITURE ON Raising funds 216 216 Charitsble ittlVLtie5 D¢v¢lopment of Psychiairy Capacity in MaIawi 1,094 45.340 46,434 Totil 45,340 46,650 NET INCOMEIIEXPENDITUREI 234 11,0751 15.780) 1.075 (5.5461 Trinsfery between funds Net movement in funds (841) 14.7051 15.546} RBCONCILIATION OF FUNDS Toral funds biouEhi forward 1.255 35.908 37,163 TOTAL FUNDS CARRIED FORWARD 414 31,203 31.617 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2025 Other debtors Prepayments 199.290 13.500 8,3( 212,790 8,300 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2025 Oth¢r crcdilors 720 660 MOVEMENT IN FUNDS Net mov¢Tn¢nt in fvnds Al 31.3.25 At 30,3.26 Unrestricted funds General fund 414 15,421 15.835 Restricted funds Scoiiish Government Merged CJrant 31,203 185.434 216,637 TOTAL FUNDS 31.617 200,855 232,472 Page 10
The Scotl Malawi Mentsl Heal h ¢ition Pro'ect Fin#ntSAI St#temont5 tinutd for thE Yegr En rch 2026 MOVEMENT IN FUliDS- continued Net movemeni in funds. included in th¢ above are follows.. In¢ominE resources Resourccs exp¢nd¢d Movem¢J)t in funds Uxrtstrict¢d funds General fijnd 16.821 (1,4001 15.421 Rtstricttd fund African Alliance for Matemal Menial Health Scotiish Governm¢nt Merged Grant 2.375 246.647 12,3751 185,434 249.022 163.5881 185.434 TOTAL FUNDS 265,843 {(A.9881 200.853 Compiratives for movement in funds N¢t moverncnt in funds TTan5fers betwccn funds At 31.3.24 At 30.3.25 Llnrestrieted funds Gcncrd fund 1.255 234 11,075} 414 Restricted funds Scotllsh Governm¢nt Merged Grant 35.908 15.780) 1.075 31.203 TOTAL FUNDS 37,163 15.5461 Cornpgrativc nct movement in fun(ts. included in th¢ above aTC &8 follows.. IncominB rc50urce5 Resources expended Mov¢mcni in fuDd5 Ullrt5tricted funds General fund 1,544 234 Rtstrieted fund5 Scoiiish Government Merged Grant 39,560 145,340) 15,7801 TOTAL FUNDS 41,104 146,6501 (5,5461 Govcrnment M ed Fund A merged fund supporting both the traininE of psychiatric 5pecialisis in th¢ Coll¢g¢ of Mcdi¢in¢ ond lJniver5ity of Malawi in Blantyre and undergradual¢ t¢4Ghing at the College of Medicine. MandaTdising e-leaminB materials and e5tsblishing a pecr gtollp of py5chiatrists in and Z4mbi African Allian ror Maicmal Mental Jl sLth Fund .. Fund$ w¢r¢ donated 10 SMMHEP forthe specific purpos¢ of 5UPPOrtin8 this projcci and werc duly transferied over dur8 the year. Morc dewis on these fvnd5 can be found in th¢ Report of theTrusiees. Pagc 11
Th d MAlawi MentAI He nPro o the Fin#ntiAI Statements CODtinu for the Year End 202 RELATED PARTY DISCLOSURES There wcre no related partv transactions lor the year ended 30th March 2026. Pag¢ 12
The Scotlxn i Mtntll Hellltb tSCI Detailed St ment of FinanciRI Activiti e Ytr Ellded JO 2026 2025 INCOME AND Ef4DOWMENTS Don$tions ind ItKxci Donations Bank compensation 1.544 75 19.196 ,544 Charitable activltLts Grants 246,647 39,560 Totsl ineomlth8 rtsour¢es 265,843 41.104 EXPEf4DITURE Rat5Éng donition$ nd Icgci Just Giving admin cosis 216 216 Charitsble Activltles FIiEhts In courtiry expenditure Rent Confer¢n¢e costs P05t graduate siudent support Consultancy fees AAMMH Costs Advertisement 10.465 20.848 3.830 17.475 9.572 3,750 546 2,182 1.620 24,900 2.375 975 63,39) 45.145 Support ¢o$ts MAn#gement Insurancc Sundrics 249 185 249 434 434 Fin4nce Bank ¢harg¢s 225 195 GovtrThnce ¢osts Accountancy 720 660 Total resources expended 64,988 46,650 Net intomelltxptnditsre) 200,855 15.5461 This pag¢ does noi form part of the Statutory financial Statement5 P88e 13
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SMMHE Accounts
Final Audit Report 2026-07-21
Created: 2026-07-02
By: Elaine Brown (elainem.brown@fkmcv.co.uk)
Status: Signed
Transaction ID: CBJCHBCAABAAtNqtJaNLyiRECvSyqP_6mRtUDFKZUp7d
"SMMHE Accounts" History
Document created by Elaine Brown (elainem.brown@fkmcv.co.uk)
2026-07-02 - 1:26:08 PM GMT
Document emailed to David Crossley (davidcrossley@doctors.org.uk) for signature
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2026-07-21 - 8:30:27 PM GMT
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