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 Tn￿1 ¢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 Fln*Dclal Attl￿tleS B*lance Sheet Notes to the Finantial Statements Detailed Statement of Financlal Attil'lties 10 THED AN H0￿cHARITABLE 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(L￿d 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 Nup*ing H￿¢¢1. Donaiions ioiallin¥ £1.1￿3 wer¢ al¥0 made in of collLge f¢e4 for Iwo nuTses. FINAP4CIAI. R Tr.I'IEW Itb#fbel*l p051tlon ThL ILN'LI i)I' lund% dunakd to ihc charii/s i￿ncrI¢lanes1S dclcnnincd by thc level of donaiions reccivcd. During the ycar. th¢ ¢hariry mad¢ donations of £195,057. which mainly ¢ompris¢d of donations r￿e1Ved 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 liabi1iliL￿cann0t bc mci from charity fund& ihcsc arc covcrcd by donaiions fr￿ll 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 fIn￿1n¢la1 cofflrnitm¢nl of Th¢ DHCT for the new college of nursing atMI h051el. Di%cU￿810n% around funding for J*)ssibl¢ el¢¢tiV¢ tr2inLtI8 Post for a S¢nior Trainin8 Fellow ba*d 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 docu￿￿￿1, 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 TT￿slee5 15 IhTee and the￿ shall be no Tnaxirnum HUTn￿l of Twsttts. A SiTnple majority of all thc Truslces must approve the aproinimcnl of any ncw Tr￿SICcs. The Tnjsitts shall appoint from their own numbcrs a Chairnian who shall hold oftjce lor a peri￿1 of three y&vs. renewable on any number of occasions. Page I THED AN H0￿cHARITABLE 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 TRuSTEE￿LF 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 eXaMi￿tr 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 p￿￿ed￿eS 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 g￿Ven by the account5. IndL'pendent examincr'5 Statement In COnnL￿tion 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 2￿5 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 ex￿n$t8 193,961 378 185242 378 Total 194,339 185,620 NET INCOME 778 4,899 RECONCILIATIOY OF FUYDS Total fund$ brought fo￿2Td 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 $tyt¢menrs were •ppmved by the Bcth of Tru￿¢￿ •Dd outh￿13￿1 for i69U¢ I)D 18 1)e¢¢mb¢r 2024 and were signed on its beh￿f by: Pa8e 5 THED ANH HARITABLE TR NOTES TO THE FI).4JCIAL STATEMENTS for the 'edr ended 31 ILIRCH 2024 ACCOUNTlTriG POLICIES Basl5 of preparing the financial statements Thc tinanLial siaiLmLnis of thL Lharity, %4'hich is a public t￿nefit et)iiry under FRS 102. have kn prepared in acco￿anLe with th¢ ChaTities SORP IFRS 1021 'AcCoutht￿g aJ]d Re]x)rting by ChaTities". Siatemeni of Recomrn¢nded Practice applicable io chariiies preparing their accounrs in accordance with the Financial Rcponin8 Siandard applicable in the UK and Republic of Irciand IFRS 102} (etyeaiie l Janllary 20191,. Financial Reporting Standard 102 The Firtarteial Rew)rting Stsrtdllrd applicable Jn ihe UK and Republic of Ireland. and Ihe Charitie5 and TTU5t¢¢ Inv¢smThi Iscotlandl Aci 2(K)5. The financial sta*ments haN'e been p￿pared undeT the historical c051 convention. The PT¢5entational and fvnctional Currency of the financia] sta*m¢nts is Pounds Sterling 1£). CJtslng ¢oneer AtILr rcNiLwingr the charity's forecasts and projeciion5. the trus*es have a Teasonable expecration that the charity has adcqiiaiL rL￿urCcS io Coniinue in 0￿ra110￿2] exisien¢¢ for th¢ foJvse¢abl¢ futur¢. The ¢hariry Ih¢r¢for¢ cortliniils io adopt ihe ¥oiDg Cwcem bwis io prcpating Jts fJnan¢ial sta*mcDts. Crltl¢ttl *¢¢ountlt)g Jud2emenis #nd k¢v soyr¢¢s of ¢stlmatlott unctrt8lnti, In prLparing IhL.4L linaniial %UILiiILlliN. Ihc are Tcquircd i(} nwkc judgiemeThts, estiina*5 & a55UlllPtions that afteci the application of the charity's accouniing pTrlicies and Ihe re￿rted amouiits of assets. in¢omc & ¢xp¢nscs. A¢iual rcsulis may differ from lh¢ ¢Slimaiw. Estjina￿S & undcrlying assumpiion$ arc TeviewLd on ar) or)going basis. Revision$ ￿ esiimaies are reCo￿lS¢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¢¢0￿15¢d in Ihc Stakmcni of Financial A¢iivilic5 oncc Ihc ¢liiirily ha5 LniiilLmL'ni lo the funds. it is probable ihai the IT￿7Me 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 Obli￿tIOn 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. 1x￿7dlIU[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) 011￿4*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