REGISTERED CHARITY NUMBER: 8C046536
Reportof theTrustees.and Unaudited Financial Statements forthe Year Ended 31 May 2025:
for
Scotland-Africa Surgical Training (SCIO}.
_ Accountants Plus Chartered Certifled Accountants Second Floor Airbles. House 270 Airbles Road . Motherwell MLI3AT :
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Scotland-Africa Surgical Training (SCIO)
Contents ofthe Financial Statements for the Year Ended 31 May 2025
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|Reportof|theTrustees|1|to|4|
|Independent Examiner's.|Report|5|
|Statement|of Financial|Activities|6|
|Balance Sheet|7|
|Notes to|the|Financial|Statements|8|to|11|
|Detailed|Statement|of Financial|Activities.|12|
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Scotland-Africa Surgical Training (SCIO}
a
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Report of the Trustees:
for the Year Ended 31 May 2025
; The trustees present their report with the financial. statements of the charity for the year ended 31 May 2025. The trustees. have adopted the provisions ofAccounting and Reporting by Charities: Statement.of Recommended Practice applicable to charities-preparing their accounts. in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims The objectives of the charity are:
To advance education of African surgical trainees, nurses and healthcare:professionals through the provision of training programs.
To advance the health outcomes of patients.in African countries after surgical operations by ensuring those carrying out the procedures are fully trained thus resulting in the relief of symptoms and suffering. )
To promote the education and skills enhancement of African surgeons and other healthcare professionals.
To:relieve those in need by reason of ill-health by increasing the skills. of the local surgeons -and healthcare professionals, thus improving the-health and wellbeing of hospital patients.
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‘Scotland-Africa Surgical Training (SCIO
Report of the Trustees 7 forthe Year Ended 31 May.2025
OBJECTIVES AND ACTIVITIES Significant activities: Income. . 7 income for the year was sufficient to support the objectives of the organisation in its operations. The Trustees would like to: thank. everywh o donatedne. funds to support the work of the charity in East. Africa. We would also like to thank Johnson & Johnson Ethicon and of Operation Hernia who donated sutures and ligatures. We are also grateful to the Rotary Clubs of Linlithgow and Culloden and. the various local businesses in Lochaber who also.donated various items.which. were ofdonationsuse in promoting the work.of the charity in Rwanda. A number of individuals made generous to the charity for which we.are grateful. outstandingThe2 BasicsuccessSurgicalandSkillsattractedCoursesparticipantsand the fromTraining throughoutthe. Trainers Rwanda.coursein Rwanda were an Special thanks must be made to acknowledge the invaluable help from the Royal College of Surgeonsthe past yearof Edinburgh,and the supplyparticularlyfree of chargethe Educationof course Sectionmaterials for theirandsupportaccessandto online-trainingguidance throughoutvideos, The surplus funds held by the charity at the end of the financial year'are considered sufficient to meet the needs and operating costs. of the. charity. It is acknowledged that further fund raising will be required to support the planned coursesfor the financial year 2025 - 26. Expenditure The operating expenses were.wholly and solely used to cover travel expenses, accommodation and operating costsHospital of running the Basic Surgical Skills and Trainingthe Trainer courses at the University used forinsurgicalKigali, Rwanda.skills demonstration The operating costspurposes includedto basicitems rangingitems such fromas:pigkitchenorgans towelsand trottersand disinfectant. Specialprepare thanksthe annualshouldaccountsbe mentionedat no cost (EEEto the organisation.of Accountants Plus who donated his time to theThe surgical teamoffi were joined byEEfrom thecollege2Skillstechnicians: who Centre allowedatin the [athe. Royalnew Collegepurposego onibuiltofthis SimulationSurgeons.visit: ofCentre. Edinburgh:The TrusteesEEwould trainedlikeandto thank.mentoredthe Allremuneration.funds were and have always been used solely in financing the training coursesinRwanda. No member or personal expenses or payment of any kind was paid to any trustee, office bearer, ‘surgical[team] or individual[who][travelled] duringtotheRwanda financial paid yearfor their covered ownbyflightthis costsreport. to Rwanda.It should be noted. that the
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Scotland-Africa Surgical Training (SC1O)
Reportof the Trustees _ | . forthe ‘Year Ended 31 May 2025
OBJECTIVES AND ACTIVITIES : Training Courses . . . — . oo The ultimate objective of the.training courses is to train the Rwandan medical staff to enable them ta ultimately run the: training courses on their-own with oversight and regulation from the Charity and the Royal College of Surgeons of Edinburgh. Training the Trainers Course a The primary objective is always: sustainability of training. This will not only improve the ‘skill set of surgeonsessential trainingbut alsocourse createasanthatenvironmentattended wherebyby UK trainee.surgeons,the Consultant Surgeons can deliverthe same Basic Surgical Skills Course The junior surgeons who successfully complete the course are awarded the. Basic Surgical. Skills theCourse Certificate which is accredited by Royal College ofSurgeons of Edinburgh in partnershipwith College of Surgeons of East, Central and Southern Africa. This award is accepted in the UK and worldwide. leaders.In achieving such a high level-of success is a measure of the competence and skillsof the course hospitalInin the additionfuture.in Rwanda so that theyprovided can set uptrainingall theto equipmentthe techniciansand animalin the tissueSimulation to support. Centre the coursesat the It is with pleasure that the Trustees can report that lives will be saved, changed and improved by the commitmentwould like to andthank dedicationthem forgivingof thosetheirinvolved time and in expertise organising to and make runninga-difference.the courses. The Trustees ‘The courses could not.have happened without the support of the financial su pporters:and the trustees would like to thank them for their generosity.
A furtherset of training courses in Rwanda have been arranged for the Autumn 2025.
Charity.Onbehalf of the trustees, | would like to thank everyonewho contributed in support the work of ‘the
FINANCIAL REVIEW
Financial position _ The Statement of Financial Activities shows a net surplus for the year of £921 (2024: £2,008), and our reserves stand at £4,561 (2024:£3,640). , to.The surplus funds heldby the charity atthe end of the. financial year are considered to be sufficient meet the needs and operating costs of the charity. The trustees consider that the reserves in the. general fund will enable. us to continue to provide and safeguard facilities throughout the next year and future years in accordance.with our purposes. : FUTURE PLANS Future training courses are being arranged due to the success of the.courses held in prior years. STRUCTURE,Governing document GOVERNANCEAND MANAGEMENT The charity is. a Scottish Charitable Incorporated OrganisationOo (a SCIO). It was registered. in its current legal formon 08 May 2016.
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Scotland-Atrica Surgical Training (SCIO
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- Report of theTrustees . forthe Year Ended31 May 2025
STRUCTURE, GOVERNANCEAND MANAGEMENT AilRecruitment.and appointment of new trustees. of the trustees. are appointed or reappointed by the members at our annual general meeting, whichis held in the Autumn each year.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number $C046536
Independent Examiner
Accountants Plus Chartered Certified Accountants Second Fioor Airbles House 270 Airbles Road Motherwell ‘ML1 3AT
Approved by order of the board of trustees on. Is | a laces and signed on its behalf by:
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Scotland-AfricaIndependent Examiner'sSurgical TrainingReport.to(SCIO)}_—- the Trusteesof
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| reporton theaccounts for the year ended 31 May 2025 set out on pages six to eleven.
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Respective responsibilities of trustees and examiner. The: charity's: trustees. are responsible for the preparation of theaccounts in accordance with the terms of the Charities and Trustee. Investment (Scotland) Act 2005 and. the Charities Accounts (Scotland) Regulations.2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 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 the independent examiner's report . . My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a réview 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 seeking explanations from you as trustees concerning any such matters. The. procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not-expressan audit opinion on the view. given bythe accounts.
Independent examiner's statement In connection with my examination, no matter has come to my atterition :
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(1) which gives me reasonable causeto believe that, in any material.respect, the requirements - to Keep accounting records in accordance with Section 44(1)(a) of the 2005 Act. and Regulation4 of the 2006 Accounts Regulations; and
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to prepare accounts'which accord with the accounting records and to comply with Regulation 8.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.
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Accountants Plus
Chartered Certified Accountants
Second Floor
Airbles House
270 Airbles Road.
Motherwell
ML1 3AT
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Date: —aalteles..
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Scotland-Africa Surgical Training (SCIO):
Statement of Financial. Activities. forthe Year Ended:31 May 2025
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|315.25|31.5:24|
|Unrestricted|Total|
|fund|funds|
|‘|Notes|£|iy|
|INCOME|ANDENDOWMENTS|FROM|-|a|
|Donations|and. legacies.|4,191|6,719.|
|EXPENDITURECharitable|activitiesON|.|
|Gharitable|Activities|270|‘4,711|
|NET INCOME|921|2,008|
|RECONCILIATION|OF FUNDS|
|Total funds brought forward|3,640|1,632|
|TOTAL FUNDS CARRIED FORWARD|4,561|3,646|
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The notes form part of these financial statements:
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Scotiand-Africa Surgical Training (SCO
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|Balance Sheet.|
|31|May 2025|
|31.5.25|°°|31.524|
|Unrestricted|Total|
|fund|funds|
|:|Notes|£|£|
|CURRENT ASSETS|
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|Cash at bank|4561|3,640|
|NET|CURRENT|ASSETS|4,561|3,640|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|4,561|3,640|
|NET ASSETS.|4,561|3,640|
|FUNDS|4|
|Unrestricted|funds|4,561|3,640|
|TOTAL FUNDS.|4,561|3,640|
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The financial statements were approved by the. Board of Trustees and authorised for issue .on ASA al as2>. ....- and were signed on its behalf by:
The notes form part of these financial statements
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Scotland-Africa Surgical Training (SCIO)
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Notesto the Financial Statements.
for the Year Ended 31 May.2025
- “ACCOUNTING POLICIES
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Basis of preparing the financial statements . a The financial statements of the charity, which is a public-benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accountingand Reporting by Charities: Staternent of Recommended Practice applicable to charities preparing their accounts in accordance with: the Financial Reporting Standard applicable in the UK and Republic'The Financialof IretandReporting(FRS 102)Standard (effectiveapplicable1 Januaryin the2019)',UK Financial Reportingand Republic of ireland’ Standardand 102the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income i oo All income. is recognised in the Statement of Financial Activities once the charity has ‘entitlementmeasured reliably.to the-funds, it is probable that the income will be receivedand the amount can be Expenditure . . ‘willcommittingLiabilitiesbe requiredare the. recognised charityin settlementto that as expenditure expenditure,andthe amount as it soonis probableofas thethereobligationthatis’a a legal transfercan or constructivebeof measuredeconomic:obligationbr e liably.nefits Expenditure. is accounted for on an accruals basis and”has been classified under headings ‘that. aggregate all cost related to the category. Where costs cannot. be directly attributed to resources,particular headings they have been allocatedto activities on:a basis. consistentwith the use of
Taxation
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The: charity is exempt from taxon its:charitableOC activities.
Fund accounting , , ; Unrestricted funds.can be used in accordance with the charitable objectives at the discretion. of the-trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the ‘charity. Restrictions. arise when specified by the donor or whenflinds.are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is-included in the notes to the financial statements.
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Scotland-Africa Surgical Training (SCIO}
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Notes to the Financial Statements -.continued for the Year Ended 31 May 2025
2, TRUSTEES’ REMUNERATIONAND BENEFITS
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There: were.no trustees' remuneration or other benefits for the year ended 31 May 2025 nor for the year ended 34 May 2024.
Trustees’ expenses
There were no: trustees' expenses paid for the year ended’ 31 May 2025 nor forthe year ended 31 May 2024.
- COMPARATIVES FOR THE STATENENT OF FINANCIAL ACTIVITIES
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|Unrestricted|
|fund|
|INCOME AND|ENDOWMENTS.FROM|
|Donations and|legacies|6,719|
|EXPENDITURE|ON|
|Charitable:activities.|
|Charitable|Activities|4,711|
|NET|INCOME|2,008|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|1,632|
|TOTAL|FUNDS|CARRIED:|
|FORWARD|3,640|
|4.|MOVEMENT|IN|FUNDS|
|Net|
|.|movement|At|
|.|At|1.6.24|31,6.25 in'funds|
|Unrestricted|funds.|
|General fund|3,640|921|4,561|
|TOTAL FUNDS:|3,640|921|4,561|
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Scotland-Africa Surgical Training (SCIO)
Notes to the Financial Statements - continued for the Year Ended.31 May 2025
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4, MOVEMENTIN FUNDS- continued
Net movemient in funds, included in the above are as follows:
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|__|Incoming|Resources|Movement|
|fesources|¢éxpended|in funds|
|,|£|£|£|
|Unrestricted funds:|
|General fund|1,191|(270)|921|
|TOTAL FUNDS|1,191|(270)|921|
|Comparatives|for|movement in funds|
|Net|
|At.|1.6.23|movement.in|funds|31.5:24At.|
|Unrestricted|funds|
|General fund|1,632|2,008.|3,640;|
|TOTAL|FUNDS.|1,632|2,008.|3,640|
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Comparative netmovement in funds, included in the above are as[follows:]
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|Incoming|Resources|Mavemerit|
|resources|expended|in funds.|
|Unrestricted|funds|
|General fund|6,719|(4,711)|2,008|
|TOTAL FUNDS:|6,71 9|(4,71 1)|2,008|
|Acurrent year 12|months-and|prior|year 12 months combined|position.is as|follows:|
|Net:|
|At|1.6.23.|movementin funds|315.25At|
|Unrestricted|funds|
|General|fund|1,632|2,929|4,561|
|TOTAL FUNDS|1,632|2,929|4,561|
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Scotland-Africa Surgical Training (SCIO})
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Notes to the Financial Statements - continued forthe Year Ended 31 May 2025:
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4. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12. months combined net movernent in funds; included in the above. are as follows:
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|Incoming|‘Resources|Movement|
|resources|expended|in|funds.|
|£|£|£|
|Unrestricted funds:|.|.|7|.|
|General fund|7,910|(4,981)|2,929|
|TOTAL FUNDS|7,910|(4,981)|2,929|
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§ RELATEDPARTY DISCLOSURES
There were no related party transactions forthe yearended 31 May 2025.
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|Scotland-Africa|
|Surgical|Training|(SCIO)|
|Detailed|Statement|of|Financial|Activities:|
|.|for the|Year Ended31 May|2025|.|
|315.25|31.524|
|INCOME AND ENDOWMENTS|
|Donations and legacies|7|
|Donations.|1,197|6,719|
|Total|incoming|resources.|1,194|6,719|
|EXPENDITURE|
|Charitable|activities|
|Travel|and subsistence|270|4,711|
|Total resources.expended|270|4,711|
|Net income|921|2,008|
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This page does not form part of the statutory financial statements.
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