The Rooney Plastic and Reconstructive Surgery Trus Trustees, Report and Financial Statements Year ended 31 August 2025 Charity no. SC043823 The Rooney Plastic and Reconstructive Surgery Trust Year ended 31 August 2025 Contents Page Legal and Administrative Inforniation Report of the Trustees Report of the Independent Examiner Statement of Financial Activities Balance Sheet Notes to the Financial Statements The Rooney Plastic and Rèconstructive Surgèry Trust Year ended 31 August 2025 Legal and Administrative information Trustees Mr Mark S Buttenvorth Mr Patrick D Addison Mr Hilal Bahia Mrs Dominique Davidson Mr Luca Lancerotto Secretary Mr Hilal Bahia Scottish charity number SC043823 Address Department of Plastic Surgery St John's H¢spitsl Livingston Wèst Lothian EH54 6PP Bankers Barclays Bank Pl¢ Mayfair 1 Stanhope Gale London W1K 1AF Investment Advisors Barclays Wealth 11 Melville Crescent Edinburgh EH3 7LU Accountants David Marshall Associate5 CBC House 24 Canning Street Edinburgh EH3 8EG Page 1 The Rooney Plastic and Reconstructive Surgery Trust Year ended 31 August 2025 Report of the Trustee5 The Trustees present their report for the year ended 31 August 2025. Objectives The objectives of the Trust are for the benefit of the public to promote research into the treatment of burns and research into plastic surgery techniques. The results of such research wll be disseminated to the public. The Trust's objectives allow for such other charitable purposes as are incidentsl or conducive to the attainment of the primary objectives. The Trust was established in 1997 under the terms of the Will of Mr William Rooney who died in 1995. He bequeathed the residue of hi5 estate for the above objectives. In 2012 the Trustees decided to dissolve the Trust and reconstitute it in order to simplify administrative procedures. On 1 Octob&r 2013 all of the assets and liabilities were transferred to The Rooney Plastic and Reconstructive Surgery Trust a Scottish Charitable Incorporated Organisalion la SCIOI. Trustees The Trustees are named on page 1 of these financial stalemenls. The Trustees hold office for life unless they become physically or méntally incapabl8 in which cas8 they shall retir8 as a Trustee or b* déemed to have retired and any one of th8m shall have the power to resign. In thè Èvènt of the dèath of any Trustee and any Trustee resigning hislher appointment or for any reason being unable to nlinue acting as a Trustee. the remaining Trustees shall have the power lo appoint any person to the office of Trustee whether by nomination or election. Thè Trustaes mèat sèvaral timès èach yèar and considér invéstmènt advicè from thé invèstmènt advisor and lo consider applications for awards. Thé Trustees havé appointèd a chartèréd accountant to maintain thè aecounting rècords of thè Trust and to advise them of the finances of the charity The Trustees also receive regular reports at their meetings on those matters which have an impact on thèir dutiès as Trustéés. Applications for awards are invited and reviewed by the Board of Trustees. The Trustees decide on thè outcomè of thé application and in soma casès may ask for ralèvant information or opinions from qualified third parties. in order lo reach their decision. Awards are made when thè Board agré85 that there is sufficiant mérit in thè spplieation and that it is in liné with thé objèctivés of thé charity. Financial Review The incoming resources for the year amounted to £2212024.. £01. Research grants totslling £22,334 12024.. £3,0001 were awarded during the year, and Operating expenses were £2,70812024'. £2,571). Investment gains for the year were £41.92212024." £45.9071. The net surplus for the year was £16,90312024. £40,3361. Page 2 Report ofthe Trustees cont... Reserves Policy The majority of the Fund's assets are invested in a range of equities and government securities. Investment decisions are taken on the advice of Barclays Wealth. Inve51menl Advisors. The policy is for a moderate to higher risk investment policy with the aim of maintaining the capital value of the fund in real terms and producing an income that can be used lo support suitable projects. The Funds are now invested in accumulation funds with Barclays Wealth. Any dividend and interest income is reinvested in the fund and therefore is included in the Investment gains figure shown in the Statement of Financial Activities on page 5 of the accounts. Over the years the Trustees endeavour to spend the income from the fund on suitable projects consistent with the Trust's aims. The Trustees aim lo continue with this policy and are actively seeking 5uilable projects. Funds There are no restricted funds and the balance on the free funds is available lo the Trustees to ulilise in furtheran¢e of the Trust's objectives. Related Parties The Trustees are the only related parties and there are no related party transactions. Trustees. Responsibilities Charity law requires the Tru51ee5 to prepare accounts for each financial year, which give a true and fair view of the slate of affairs of the Rooney Plastic and Reconstructive Surgery Tru51 and of the incoming resources and resources expended by the Trust for that period. In preparing those accounts the Trustees are required lo.. select 5uilable accounting policies and then apply them con5islently make judggmgnts and gslimatgs that are rgasonable and prudent prepare the accounts on the going ¢on¢ern basis unless il is deemed inappropriate. Thè Trustèes arè rèsponsiblè for keaping proper accounting rècords, which disclosa with reasonable ac¢ura¢y at any time the financial position of the Trust and lo enable them to ensure that the a¢¢ounls comply with ils Deed of Trust. the Charities and Trustee Investment IS¢ollandl A¢1 2005 and the Charitie5 Accounts (Scollandl Regulations 2006. They are also responsible for safe guarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitiès. BY ORDER OF THE TRUSTEES Mr Hilal Bahia Honorary Secretary 1 May2026 Page 3 The Rooney Plastic and Reconstructive Surgery Trust Year ended 31 August 2025 Report of the Independent Examiner to the Trustees Wè report on tha accounts of tha Roonay Plastic Surgèry and Raconstructiva Surgery Trust for the year ended 31 August 2025 which are set out on pages 5 to 9. Respective responsibilities of Trustees and Examiner The ¢harity's Irustges arg responsibla for Ihg prgparation of thè ac¢ounts in a¢cordan¢g With the lems of thè Charities and Trustea Investment (Scotlandl 2005 A¢1 and the Charities A¢counts IS¢ollandl Regulations 2006. The Charity Iruslees consider that the audit requirement of Regulation 10111 lal lo 1¢) of the Accounts Regulations does not apply.11 is my responsibility to examine the accounts as required under section 44111 Icl of the Act and lo slate whether particular mallers have come lo my attention. Basis of independent examiner's statement Our 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 accoun15, and seeks explanations from the Iruslee5 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on tha view givèn by the accounts. Independent examiner's statement In the course of our examination, no matter has come to our attention which gives us reasonable cause lo believe that In any material respect the requirements.. 1. to keep accounting records in accordancè with saction 44111 lal of thè 2005 Act and Règulation 4 of the 2006 A¢¢ounls Regulations. and lo prepare a¢¢ounts which a¢¢ord with the a¢¢ounting records and comply with Regulation 8 of the Charities Accounts Iscotlandl Regulations 2006 have not been mel, or 2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. P44 David Marshall Associates Chartered Accountants Edinburgh Date.. 1 May 2026 Page 4 Thè Roonty Plastic and Reconstructive Surgery Trust staternent of Financial Activities for the year ended 31 August 2025 Year to 31108125 Year to 31108124 Notès Incomin resources Incomlng rèsourcès from gèneratèd funds.. Investment income Inteie5t Incotne Interest received on Dèaling Acc.. 22 Total Incomlng resources 22 Rèsourcès èx ended Charitable donations Costs ol generating funds Governance costs 22,334 1,508 1,200 3,000 1,371 1.200 Total resources expended 25,042 5,571 Net incoming resources before other recognised gainslllossesl 125,0191 15,5711 Investment gains I110s*$1 41,922 45.907 Net movement in fund5 16,903 40,336 Reconciliation of funds Tolal funds brought forward 504,245 463,909 Total funds 521 148 The notes on pages 7 to 9 form part of the Financial Statements Page 5 The Rooney Plastic and Reconstructive Surgery Trust Balance Sheet a5 at 31 August 2025 Notes 311081202$ 3110812024 Investments 483,550 483,080 Current asset5 Bank account 39,052 22,586 39,052 22,586 Creditors.. amounts falling due within one year 11,4541 11,4211 Net current assets 37,598 21,165 Net assets 521,148 504,245 Accumulated funds Unrestricted funds General funds 521,148 504,245 Approved by the Trustees on 1 May 2026 and signed on their behalf by., Mr Patrick D Addison Trustee Dale.. 1 May 2026 The notes on pages 7 to 9 form part of the Financial Statements Pagè 8 The Rooney Plastic and Reconstructive Surgery Trust Year ended 31 August 2025 Notes to the Financial Statements l Accountlng pollclès 1.1. Accountlng conventlon The financial staleTnenls are prepared under the historical cost convention, with the exception of investments whiGh are inGluded at tnatkel value. in aGGordanGe with the Charities and Trustee Investment ISGotlandl AGt 2005 and the Charities A¢¢ounts IS¢otlandl Regulations 2006 and all a¢¢ounting standards including the Charities SORP"A¢¢ounling and Reporting by Charities.. Statement of Re¢ommended Pra¢li¢e appli¢able to charities preparing their accounts In sccoidance with the Financial Repotting Standaid applicable In the UK and Republic ol Ireland IFRS 1021" leffeotive 1 January 20191. 1.2 Income Recognition Income from InvesttHents is ieinvested in the investrnent fund by the investment manager. 1.3 Incomlng rèsources Voluntary incorne 15 recognised when receivable. Investment income is credited upon ieceipt. 1.4 Resources expended Resour￿$ expended a￿ included in the statement of financial a¢tiwties on an a¢cruals basis, inclusive of value added tax which ¢annot be recovered. 1.5 Grants awarded The Trustees meet on a ￿gUlar basis and all grant applications are ¢onsidered on their own merit and must comply with the stated obje¢lives of the Charity. 1.6 Invèstments Investrnents are stated at market value at the balance sheet date. The statement of financial activities includes the net gain5 and losses arising on revaluations and disposals throughout the year. In order to spread any inve5ttnent risk to the Trust's assets the Trustees also tnaintain a balance of funds In an interest bearing bank account. 1.8 Unrestricted general funds These are funds which can be used in accordanc8 with charitab18 objects at the discretion of th8 Trustees. Page 7 The Rooney Plastic and Reconstructive Surgery Trust Year ended 31 August 2025 Notes to the Financial Statements (Confdl 2 Charitable donations 3110812025 3110812024 Research grants & Other donations 22,334 3,000 22,334 3,000 3 Costs of generating funds 3110812025 3110812024 Investments - Managem8nt f88S 1,508 1,371 4 Governance cost 3110812025 3110812024 A¢¢ounlancy Leg81 fees 1.200 1.200 1,200 1.200 5 Investment gains 3110812025 3110812024 Market value al start of year Additions at cost Disposals Investment gainslllossl Market value al end of year 483,080 438,544 141,4531 41.922 483,550 1,3721 45.907 483.080 Historical cost at year end 337,356 356,388 6 Credllors.. amounts lalllng due wlthln one year 3110812025 3110812024 Charitable granl Accrued charges 1.454 1,454 1,421 1,421 Page 8 The Rooney Plastic and Reconstructive Surgery Trust Year ended 31 August 2025 Notes to the Financial Statements (Confdl 7 Funds At 1Sept Incoming Resources Investment 2024 Resources Expended ILossllGain At 31 Aug 2025 General funds 504,245 22 25,042 41,922 521,148 The trust has no restricted funds. 8 Related parties There were no transactions with relat8d parties during th8 year. 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