Digitally Signed Document Document ID: FB555157BB8939 Document Details Filename: 2024 Accounts (revised).PDF Cllent of: Thomas Barrie & Co Signature Details Name: ".mail: Date & Tlme: 2111Y2024 16.'45:32 PM (GMT) IP Addres5: I().159.81.2O6 Th¢ Dun¢•n Hospithl Clwitable Tn1 ¢onfirn the inforniaiion 18 C4)treci complete to the best of their knowledge and belief. Slgnlni StAtemtnt: Digital Certificate The approved PDF file been digitslly cenif1ed.Ple theck the Digitsl Certifi¢8* inforniation in your PDF viewer to verify the Di8ithl Certificate authentscity and the PDF bas Dot bceD tampered with. On behalf of: Thomas Barrie & Co PDF digital certific41e: IIUS Soflware Group Limited Digit41 certific4le issued b!.: Globalsign Plw¢ keep a Copy of this do¢um¢nt for your r¢cords.
REGISTERED CHARITY NUMBER: SC042538 REPORT OF THE TRUSTEES Af*D FIYAN4CIAL STATENIEliTS FOR THE YEAR ENDED 31 MARCH 2024 FOR TIIE DUNCAN IIOSPITALCIIARITABLE TRUST ThoTnas Barti¢ & Co LLP Ailaniic Housc la Caduyn Street G135gow G2 6QE
THED ANH PITAL HARITABLE TR COPiTEP4'15 OF 'fHE FI),INCI,IL s'r,i'i'ENIENTS fgr thr }'¢ur 31 ILARCH 2024 P> Report of the Trusttes Independent Examltttr's Report Stglement of FlnDclal AttltleS Blance Sheet Notes to the Finantial Statements Detailed Statement of Financlal Attil'lties 10
THED AN H0cHARITABLE TR REPORT OFTHE TRLSTEES lor the ear ended 31 ILIRCH 2024 The trnstees present their report with the financial statemellts of the charity for the year ended 31 March 2024. The tnis1eL have adop(Ld the proi'isions of Accouniing and Rcw1irtg by Charities". Siaiemerti of Recommended Praciice applicable lo charities preparing theii accounts in aCCQTdance 1th the Firwicial Reporting StandaTd applicable in the UK and Republic of Ireland IFRS 1021 letT¢aiYe l January 2019}. OBJEcfivES AND ACTIVITIES Objectlves alms As outlined in the charity'5 1)eed of Trust. the tru5te¢5 shall hold the Trust Fur and income of it to PAY and apply the same to or for the benefii of or in funherance of.. - the advanc¢Tnenl of health through. in particular (bul wthout prejudice to the foregoing generality), the support of the Duncan Hospitsl in Raxaul, Bihar. India: and 10 promote such similar ¢bariiable purr)ses or inSiilUliw$ and Jn such pw]M)nions ar>d manr)er as the Twsiees shall think fit. slgnificunt ctivitles Thc Lhariiy intLnds io meet these rtljeciives by way of raising funds via donations and in turn providing donations io fund rL'Icviint projLLts and ¢nlili¢g. ACHIEVEMENT AliD PERFORI¥IAYCE Ch#rltable #ctivltie5 Durin¥ lh¢ y¥Jr, th)naiior)s ioialling £184,520 wmr mad¢ 10 Th¢ Duncan Hospitsl in R)x)ul, Bihar, Indta, tn rcswi of the Lon%lru¥lion uf u ncw Nuping H¢¢1. Donaiions ioiallin¥ £1.13 wer¢ al¥0 made in of collLge f¢e4 for Iwo nuTses. FINAP4CIAI. R Tr.I'IEW Itb#fbell p051tlon ThL ILN'LI i)I' lund% dunakd to ihc charii/s incrI¢lanes1S dclcnnincd by thc level of donaiions reccivcd. During the ycar. th¢ ¢hariry mad¢ donations of £195,057. which mainly ¢ompris¢d of donations re1Ved ftom Th¢ Ma¢kay Clini¢. Resenes pollc>' Oih¢r than gov¢rnan¢¢ ¢osis. lh¢ ¢harity has v¢ry liiil¢ overheads du¢ 10 th¢ na(ur¢ of IL% a¢iiviii¢s. Wh¢T¢ any shon tlmi liabi1iliLcann0t bc mci from charity fund& ihcsc arc covcrcd by donaiions frll The Mackay Clinic. Al Ihc cnd of the yLJr, the Lhdriiy hold% unrtsiriLied reserve% of£3.745 12023- £2.9671. The charity will eoniinue io focu% on rai%in funiLg for sp¢¢ifi¢ purp05e5 Wlth donations mad¢ in lin¢ with fvnds rrfeived. FUTURF. PI.ANS - Ongoing fIn1n¢la1 cofflrnitm¢nl of Th¢ DHCT for the new college of nursing atMI h051el. Di%cU810n% around funding for J)ssibl¢ el¢¢tiV¢ tr2inLtI8 Post for a S¢nior Trainin8 Fellow bad at Th¢ Dlln¢an H05Pltal for 6 month plar¢m¢nt. STRucfuRF.. GOI'F.RNANCF. AND MANAGF.MF.NT Go%'ernln% docurnent Thc charity 15 conlrollcd by 115 govurting docu1, a d¢d of trust arKI ron5titut¢5 an unincoTrffttd chanty. Thc managcmeni of the charity is conducied by the Trus*es and all decisioThs are made by the Trllstees at regular Board Meetings. Recrultment 9nd gppolntment of new trnstees Th¢ minirnuTn nurnber of TTslee5 15 IhTee and the shall be no Tnaxirnum HUTnl of Twsttts. A SiTnple majority of all thc Truslces must approve the aproinimcnl of any ncw TrSICcs. The Tnjsitts shall appoint from their own numbcrs a Chairnian who shall hold oftjce lor a peri1 of three y&vs. renewable on any number of occasions. Page I
THED AN H0cHARITABLE TR REPORT OFTHE TRLSTEES lor the l'ear ended 31 ILIRCH 2024 REFERENCE ATr4D AD111P4lSTIL4TIVE DETAItS Regislered c.harity number SC042538 Principal address 32 Granr Drive Durtblane FK159HU Independent Tr'xarniner Thoni4i% 114irriL & C'o LLP Ailartlic House la C'ad(Igan Street GlasbTOW G2 6QE B*Dker$ Ri)yul Elank vfscoiland UniLS 22123 Thi%lil¢% Shopping Centr¢ FK8 2EA Soll¢ltor$ TurLdn C'onn¢ll Princ¥% Lxrhangc I tarl (jray Sirccl Edinhiir¥h F.H3 9F.E Approved by order of the Fx)ard oftrusiees on 18 Decemkr 2024 and si8ned on its behalf by.. Page 2
IliDEPEYDEYT EXAIqIN'ER'8 REPORT TO THE TRuSTEELF THE DUNC.4N HOSPIT.4L CH.4RITABLE TRLST I TqK)rt on the accounts for the yrar ¢nd¢d 31 March 2024 5¢¢ out on pages fourto nine. Respective r¢5ponsibililics of Iru5ttt5 and eXaMitr The charity's Irusiets are re5pon5ible for Ihe PTeparaiion of the accounts irh accordance wirh the teTms of the Charitie5 and Trnstee Invcstmeni (Scoilandl Aci 2(K>5 and tht Charities Accounts (Scotla]) Regulations 2(K16 las amended). The hari$ tTW51e¢& consid¢r Ihat ihe audit Tequii¢m¢iit of Regulation 10(1 Xal to Icl of th¢ Accoun15 R¢¥ulations doe5 not apply. 11 15 niy Tesponsibility to examine ihe accounts as Tequired under Secriorh 4411 Xcl of ihe Act and to State whether panicular maners have Con to my attention. Basis ofthe independent examiner's report My Lxaminaiiort carriLd out In accordanLL with Regulation I l of the Chariiies Aecounts (Scoilandl Regulations 2006. An ¢xatninaiion includ¢5 a rn'i¢w of the accouniing records kept by the chaTiry and a comparison of the accountS' presented with those records. It also includes consideration of any unusual iiems or disclosure5 in ihe accounts, aiid sL.kIng cxplanaiions from you as irnsiees conceming any such mallers. The pedeS undettsken do noi provide all Ihe ¢videnLe that would be Tequired in an audiL and corwu¢nily I do not expre55 an audit opinion on the view gVen by the account5. IndL'pendent examincr'5 Statement In COnnLtion wilh my Lxamiiiaiion. no m&N¢r has conw 10 my '. 11 I which gives me reasonable cause lo trKlieve thaL in any material re5pecL tk requirements io kccp accouniing rc¢ord$ in a¢¢ott1anc¢ with S¢¢¢1 44 Ixal of the 25 Aci and R¢gulaii(m 4 of th¢ 2006 Acc(iiinL4 RLgulalion%'. and io pr¢parc aLLounts which accord with the accounting records ar c4>mply with Regulation 8 of the 2006 Ac¢ounts RcgulaiioThs have noi met. or 121 io whiLh. in my opinion. aiicniion sh)uld be drnwn in ordcr io ¢ble a prow understhnding of the a¢¢ounts io bc reaLhLd. Thorna5 Barric & Co LLP Ailaniic House la Cadogan Street Glasgo. G2 6QE 18 D¢c¢mber 2024 Page 3
prrAL ABLE TR ATEMEPU OF FtYANCtAL Acr for the ear ended 31 MARCH 2024 2024 2023 Total INCO.ME AND ENI)OWMENTS FROM Donations w)d kga¢ 195,057 190,499 Totgl 195.117 190.519 EXPENDITURE ON ChArlthble atdvlthj Direct charitable expenditw¢ Administrative exn$t8 193,961 378 185242 378 Total 194,339 185,620 NET INCOME 778 4,899 RECONCILIATIOY OF FUYDS Total fund$ brought fo2Td 2,967 (1.932) TOTAL FUNDS CARRIED FORWARD 3,745 2,967 CONTINUING OPERATIONS All incom¢ and exwL(b"wre h¥ arisen from CODtinuin8 activitit& Pa8e4
prrAL ABLE TR BALAfiCE SHEET I lARCH 21124 2024 2023 Totsl CURRENT ETs 81 bank 4.123 3,345 CREDITORS (378) 1378) I¥ET CURRENT ASSETS 3.745 2.967 TOTAL ASSETS LLSS CURRENT LIABII.ITIES 3.745 2.967 NET A&SETS 3.745 2.967 FUNDS Ur)rc%th¢t¢d 3.745 2,967 TOTAL FUNDS 3.745 1967 Th¢ finan¢ial $tyt¢menrs were •ppmved by the Bcth of Tru¢ •Dd outh131 for i69U¢ I)D 18 1)e¢¢mb¢r 2024 and were signed on its behf by: Pa8e 5
THED ANH HARITABLE TR NOTES TO THE FI).4JCIAL STATEMENTS for the 'edr ended 31 ILIRCH 2024 ACCOUNTlTriG POLICIES Basl5 of preparing the financial statements Thc tinanLial siaiLmLnis of thL Lharity, %4'hich is a public tnefit et)iiry under FRS 102. have kn prepared in accoanLe with th¢ ChaTities SORP IFRS 1021 'AcCouthtg aJ]d Re]x)rting by ChaTities". Siatemeni of Recomrn¢nded Practice applicable io chariiies preparing their accounrs in accordance with the Financial Rcponin8 Siandard applicable in the UK and Republic of Irciand IFRS 102} (etyeaiie l Janllary 20191,. Financial Reporting Standard 102 The Firtarteial Rew)rting Stsrtdllrd applicable Jn ihe UK and Republic of Ireland. and Ihe Charitie5 and TTU5t¢¢ Inv¢smThi Iscotlandl Aci 2(K)5. The financial staments haN'e been ppared undeT the historical c051 convention. The PT¢5entational and fvnctional Currency of the financia] stam¢nts is Pounds Sterling 1£). CJtslng ¢oneer AtILr rcNiLwingr the charity's forecasts and projeciion5. the truses have a Teasonable expecration that the charity has adcqiiaiL rLurCcS io Coniinue in 0ra1102] exisien¢¢ for th¢ foJvse¢abl¢ futur¢. The ¢hariry Ih¢r¢for¢ cortliniils io adopt ihe ¥oiDg Cwcem bwis io prcpating Jts fJnan¢ial stamcDts. Crltl¢ttl ¢¢ountlt)g Jud2emenis #nd k¢v soyr¢¢s of ¢stlmatlott unctrt8lnti, In prLparing IhL.4L linaniial %UILiiILlliN. Ihc are Tcquircd i(} nwkc judgiemeThts, estiina5 & a55UlllPtions that afteci the application of the charity's accouniing pTrlicies and Ihe rerted amouiits of assets. in¢omc & ¢xp¢nscs. A¢iual rcsulis may differ from lh¢ ¢Slimaiw. EstjinaS & undcrlying assumpiion$ arc TeviewLd on ar) or)going basis. Revision$ esiimaies are reColS¢d prospcciively. Thcr¢ Arc t)0 $ignifiut)i judg¢ments or ¢$iimai¢s used in th¢ Jx¢pwaiion of thes¢ finat)¢ial s¢ai¢mcnis. Incom¢ All iTIL(Iin¥ rclai¢b dothaiions and is r¢¢015¢d in Ihc Stakmcni of Financial A¢iivilic5 oncc Ihc ¢liiirily ha5 LniiilLmL'ni lo the funds. it is probable ihai the IT7Me will be received and the amouni can bc measurcd Tcliably. F.xpendlture LidbiliiiL'% are reco8nised as exwdiiure as soon &$ there is a legal or constnlciive OblitIOn committing the churity 10 Ihat cxpcndilujt, it 15 probablc Ihat a ¢rdn5fcT of ¢£onomic b¢ncfits' will rtquircd in %cltlcii)Clil aiid thc amounl of Ihc obligaiion can k mca5urcd rcliably. 1x7dlIU[c is accounlcd for on ali accrua15 basi5 and lia been Ll&%sified under hLadings thai a¥we8aie all co%1 rclaiLyI 10 the caie¥ory. Where LO%ts cannoi be dirL'LiIy aiiribui¢d to parti¢ular h¢adit)gs tw hav¢ ttet) 0114*d to a¢tivities on a basis ¢onsistent with the use of TC50urccs. TaA8tion Thc Duncan Hospitsl Charitable Trust L5 rccognlscd &$ a charity for thc purposcs of applicable xatIOn legislation and 18 therefore not %ubjeci io iaxaiion on iL% ¢hdriLLble aciiviii<%. Th¢ Charity is noi r¢¥ist¢red for VAT and Te50urc¢s expended therefor inrlu<k irrecoverdble input VAT. Fund #¢¢ounting Unrcsiriclcd tiiiid5 can be used in accordanc¢ with the charitable obj¢ctive5 at the di8crction of thc trustees. Restricted funds only be used for particular ff5tri¢ied purpo5e5 Wthin the objerts of the charity. R¢5thdion5 arisc whcn spccificd by the donor or when fund5 are raised for particular restricted purposes. Further explartatioth of the nature and pw of ea¢h fiLNI 15 In¢luded In the notts to the financial 5tatem¢nts'. Flngntlxl Instruments Th¢ charity ha5 financial awts & finarKial liabilities of 3 kind that qualify a5 basic fiTwirial in5trurnents. cash uivalents Cash and cash ¢quival¢nls QOTnpnK rash balan5 Creditors Page 6
prrAL ABLE TR THE FifANCIAL STATEmEry - for the ear ended 31 MARCH 2024 ACCOUNTING POLICIES- continned FwaDcil instruments Short tern) trade credilors ate at the tra¢tion price. Other fmancial lthbilities8re initially at f8Jr v8]u¢, of tr•n¢11th ¢o#s & #r¢ In¢•sw 8tnortistyJ Cost using the effe¢tiv¢ it)t¢r¢st Provislons market assesstjts of the time vahk of and the risks spetific to the liability. The unwindit)8 of th¢ INVESTMENT INCOME 2024 2023 20 TRUSTEES, REMUNERATIOY AND BENEFITS Th¢r¢ were In. remunerTh Of other ttfits for the year ¢n&d 31 Mw¢h 2024 nor for the year end 31 March 2023. Trnit¢ei' eJptn• Th¢re wu¢ no trustees. ¢xp¢nxs paid f(rth¢ y¢•rer¥W 31 March 2024 nor ftth¢ y¢ar ¢nded 31 Marrh 2023. COMPARATIVES FOR THE STATEMENT OF FI]¥AliCIAL ACTivrriES Unrestricted INCOME AND ENDOWMENTS FROM Donations and legacies IIM),499 Tot•1 190.519 EXPENDrruRE ON Chrltbl¢ •¢tiwttl¢i Dirtct chan'tablc exrKnditutE Administr8tive cxw$ 185242 378 Totsl 185.620 NET INCOME 4.899 RECONCILIATION OF FUNDS Totsl fimds brou8bt forward (1.932) T(YfAL FUNDS CARRtED FORWARD 2.967 Page 7
prrAL ABLE TR THE Fif*ANCIAL STATEmEry - for the ear ended 31 MARCH 2024 CREDITOILS: AM0s FALLINC DUE WITHIN ONE YEAR 2023 378 378 MOVEMENf IN FUNDS Nd At 31.J.24 At 1.423 in fund5 Umrestrlrted G¢n¢Tal fimd 2967 778 3,745 TOTAL FUNDS 2,967 778 3,745 movement in in¢lutsJ in the •Fx)ve are 88 follo. knc4)min8 Movemcnt Unrestrl¢ted Gcncral fund 195,117 1194J39) 778 TOTAL FUNDS 195.117 1194.339) 778 Com11¥e$ for movenKI¢ In fllDds Net mov¢m¢nt infiu At 31.3.23 At 1.4.22 Unrwtrlcted funds General {1.932) 4.899 2.967 TOTAL FUNDS {1,9321 4.899 1967 Incornin8 Re50urceJ Movement Umrutrftted G¢n¢rnl fijttd I,519 (185,620) 4,8YJ TOTAL FUNDS I.519 (185,620) 4,899 Page 8
THED ANH PITAL HARITABLE TR NOTES TO THE FI)AICI.4L STATEIIENTS- continued for the 'edr ended 31 ILIRCH 2024 RELATED PARTY DISCLOSURES During th¢ year 10 315t MaTch 2024. donaiions to ihe &alue of £184.878 12023 £184.7231 were receiv froTn The Mackay Clinic Lid. a company in w'hich PrOfeSr & MTS Mackay are directors. Page 9
prrAL ABLE TR DETAILED STATEME)T OF )cIAL A for the ear ended 31 MARCH 2024 2024 Doll•don$ And l¢EKles DoDatioD8 195.057 190.499 Investment Income Bank interest T¢rtg1 IntomlnK re¥oun 195.117 190.519 Charltsble tdvltl Sundri¢5 Donalions 8rant Bank char8es Fundrnisirtg ex 35 186.163 286 7,477 258 184.520 464 193,961 185242 $PpOrt cgjts Governanee eojts AOntancY and legal fee$ 378 378 TotBI resou exF¢nd¥J 194339 185.620 Net kneome 778 4,899 Thi$ pag¢ dtrs ni fomi p¥rt o(th¢ ststytthy P8Be 10