REGISTERED CHARITY NUMBER: SC049385
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st May 2025
for
Prostate Buddies D&G (SCIO)
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
Prostate Buddies D&G (SCIO)
Contents of the Financial Statements for the Year Ended 31st May 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
Prostate Buddies D&G (SCIO)
Report of the Trustees for the Year Ended 31st May 2025
The trustees present their report with the financial statements of the charity for the year ended 31st May 2025. The trustees have adopted the provisions of Accounting 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
To provide support to men who have been diagnosed with Prostate Cancer and also those concerned that they may have Prostate Cancer, and to raise Prostate Awareness in the Dumfries and Galloway region.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Prostate Buddies D & G has certainly established itself on the map in Dumfries & Galloway, as name awareness has grown to the point where many more people are coming forward to seek the service we offer, namely providing moral and emotional support, mainly to men who have recently been diagnosed, are going through the treatment, or in recovery. Also, the 'Prostate Partners' group, aimed mainly at providing solace and support to the wives and partners of men with Prostate Cancer or Disease, continues to gather momentum and in turn, their participation at every level of the charity's activities, means that the public can more easily relate to us.
Having an 'open house' policy means that attendees can visit as often as they wish and simply having access to a point of contact, months and even years after treatment, means that they can come along and discuss any issues or side effects they may have experienced without any embarrassment, knowing that they are surrounded by men who are in a similar position and more than happy to help where they can.
Indeed, male attendances at our monthly meeting regularly exceed 30 and the partners group, whilst it is still newer by comparison, regularly attracts between five and ten attendees. Our radio advertising continues and is made up of a mix of Prostate Awareness reminders plus, reminders that our monthly meetings still take place at the same place and on the same day, every month.
The cost of hiring the large auditorium and a side room on one evening every month is far outweighed by the obvious benefits provided, attendees often exclaiming that they wished they had come along months earlier and not sat at home, worrying by themselves.
Advertising is our most direct method of getting the messages out and whilst we do have quite a large spend on this, we never commit ourselves to any budget that exceeds the capital we already have on account.
Where possible, we will run our TV advert, filmed for free by a professional TV cameraman whose father succumbed to Prostate Cancer and also edited for free by ITV Border, at the local studio. The ITV advertising sales executive also helps us out in this regard by providing several free minutes of air time, so that our advert can be seen more times than we pay for. The 60 second advert was run for a few weeks over Christmas and New Year 2024 and by all accounts was successful in getting our message across. We deliberately run the TV ad in the darker months of the year, when more people are watching TV.
As with radio, we will only ever commit to a TV campaign when we know we have the funds and will continue in this vein in subsequent years.
Whilst we spend much of our funds on advertising, we now know very well from experience that whilst Prostate Awareness across the region is greatly improved, many men still appear to know little or nothing of the risks that they may face. This is where our programme of visits to large outdoor events scores heavily, in reaching out to those who are either too heavily concentrated on their own careers, assume that they will never get ill, or are in denial that a minor ailment they have, may be a symptom of Prostate Cancer or Disease.
Spending around £6,000 in total on buying and refurbishing our new show stand has certainly been validated by the many of thousands we get to speak to each year, face to face and answer the questions they might be less likely to ask their GP or practice nurse. Being that we have in fact been attending these seven or eight events for four years now, men are now coming forward to thank us for our advice and to confirm they have had the treatments they required for an illness that they didn't know they had.
Clearly, we still have work to do, made difficult by the fact that the region is large and the population is spread sparsely. Conversely, our experience is that running our own 'pop up' open door public events just doesn't work, as men are still reluctant to come forward to these, so the decision has been taken not to run any more as the cost heavily outweighs the very poor numbers willing to attend.
We still operate a seven-days-a-week telephone helpline and also continue to guarantee taxi transport to any man who has no other way of getting to the Edinburgh cancer hospital, for consultations or treatment. Neither of these services are used very frequently but both are a vital lifeline for those who desperately need our help.
Page 1
Prostate Buddies D&G (SCIO)
Report of the Trustees for the Year Ended 31st May 2025
ACHIEVEMENTS AND PERFORMANCE
Fundraising activities
Due to the fact that Prostate Cancer has become more of a household word in the six years since we commenced, it appears that many individuals, organisations, clubs, councils etc are very keen to support us financially. This means that we only carry out a bare minimum of fund raising for ourselves, the benefit of this being that we can all spend more time providing group or individual help to men and their partners.
We do not rely on local or national government funding and nor do we intend to, as long as the generosity we have experienced to date continues.
The charity is in a very strong financial condition, notably because all members of the group are entirely voluntary and that no wage is taken by anyone.
FINANCIAL REVIEW
Financial position
The charity generated unrestricted and restricted income resources totalling £19,591. Resources expended totalled £24,297. The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.
Reserves policy
The charity intends to retain sufficient reserves to meet any immediate costs as they fall due.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The organisation is a Single Tier Scottish Charitable Incorporated Organisation (SCIO), registered as a charity on 17 June 2019. The SCIO was established under a Constitution in line with the Charities and Trustee Investment (Scotland) Act 2005 and the Office of the Scottish Charity Regulator (OSCR), which established the objects and powers of the charity.
Recruitment and appointment of new trustees
The board may at any time appoint any person to be a charity trustee, by way of a resolution passed by majority vote at a board meeting.
At the conclusion of the first AGM, one of the charity trustees shall retire from office. At the conclusion of each further AGM any trustees appointed during the period since the preceding AGM shall retire from office and of the remaining charity trustees, one shall retire from office. All maybe re-elected under clause 22 of the Constitution. A charity trustee retiring at an AGM will be deemed to have been re-elected except for the sub-clauses 23.1 or 23.2 of the Constitution.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
SC049385
Principal address
16 Hunter Avenue Heathhall Dumfries DG1 3UX
Trustees
Independent Examiner
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
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Prostate Buddies D&G (SCIO)
Report of the Trustees for the Year Ended 31st May 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
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Independent Examiner's Report to the Trustees of Prostate Buddies D&G (SCIO)
I report on the accounts for the year ended 31st May 2025 set out on pages five to nine.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts 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 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 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 I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
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.
The Institute of Chartered Accountants of Scotland
Farries Kirk & McVean Dumfries Enterprise Park Heathhall Dumfries DUMFRIESSHIRE DG1 3SJ
Date: .............................................
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Prostate Buddies D&G (SCIO)
Statement of Financial Activities for the Year Ended 31st May 2025
| Unrestricted Restricted fund funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 18,660 - Other trading activities 2 931 - Total 19,591 - EXPENDITURE ON Charitable activities Prostate Cancer Support and Awareness 24,297 - NET INCOME/(EXPENDITURE) (4,706) - RECONCILIATION OF FUNDS Total funds brought forward 9,790 - TOTAL FUNDS CARRIED FORWARD 5,084 - |
2025 2024 Total Total funds funds £ £ 18,660 27,900 931 7,759 19,591 35,659 24,297 39,164 (4,706) (3,505) 9,790 13,295 5,084 9,790 |
|---|---|
The notes form part of these financial statements
Page 5
Prostate Buddies D&G (SCIO)
Balance Sheet
31st May 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cash at bank and in hand | 5,084 | - | 5,084 | 9,790 | |
| NET CURRENT ASSETS | 5,084 | - | 5,084 | 9,790 | |
| TOTAL ASSETS LESS CURRENT | LIABILITIES | 5,084 | - | 5,084 | 9,790 |
| NET ASSETS | 5,084 | - | 5,084 | 9,790 | |
| FUNDS | 5 | ||||
| Unrestricted funds | 5,084 | 9,790 | |||
| TOTAL FUNDS | 5,084 | 9,790 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
The notes form part of these financial statements
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Prostate Buddies D&G (SCIO)
Notes to the Financial Statements for the Year Ended 31st May 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
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) 'Accounting 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable 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 when funds 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.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 931 | 7,509 |
| Sale of mobile display trailer | - | 250 |
| 931 | 7,759 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st May 2025 nor for the year ended 31st May 2024.
Trustees' expenses
During the year ended 31st May 2025, trustees' expenses of £290 (2024 - £98) were paid.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted fund funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 27,900 - Other trading activities 7,759 - Total 35,659 - EXPENDITURE ON Charitable activities Prostate Cancer Support and Awareness 39,164 - |
Total funds £ 27,900 7,759 |
|---|---|
| 35,659 | |
| 39,164 |
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Prostate Buddies D&G (SCIO)
Notes to the Financial Statements - continued for the Year Ended 31st May 2025
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | funds | funds | |||
| £ | £ | £ | |||
| NET INCOME/(EXPENDITURE) | (3,505) | - | (3,505) | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 13,295 | - | 13,295 | ||
| TOTAL FUNDS CARRIED FORWARD | 9,790 | - | 9,790 | ||
| 5. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| movement | At | ||||
| At 1.6.24 | in funds | 31.5.25 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 9,790 | (4,706) | 5,084 | ||
| TOTAL FUNDS | 9,790 | (4,706) | 5,084 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 19,591 | (24,297) | (4,706) | ||
| TOTAL FUNDS | 19,591 | (24,297) | (4,706) | ||
| Comparatives for movement in funds | |||||
| Net | |||||
| movement | At | ||||
| At 1.6.23 | in funds | 31.5.24 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 13,295 | (3,505) | 9,790 | ||
| TOTAL FUNDS | 13,295 | (3,505) | 9,790 | ||
| Comparative net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 35,659 | (39,164) | (3,505) | ||
| TOTAL FUNDS | 35,659 | (39,164) | (3,505) |
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Prostate Buddies D&G (SCIO)
Notes to the Financial Statements - continued for the Year Ended 31st May 2025
5. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.6.23 | in funds | 31.5.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 13,295 | (8,211) | 5,084 |
| TOTAL FUNDS | 13,295 | (8,211) | 5,084 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 55,250 | (63,461) | (8,211) |
| TOTAL FUNDS | 55,250 | (63,461) | (8,211) |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st May 2025.
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Prostate Buddies D&G (SCIO)
Detailed Statement of Financial Activities
for the Year Ended 31st May 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 18,660 | 27,900 |
| Other trading activities | ||
| Fundraising events | 931 | 7,509 |
| Sale of mobile display trailer | - | 250 |
| 931 | 7,759 | |
| Total incoming resources | 19,591 | 35,659 |
| EXPENDITURE | ||
| Support costs | ||
| Management | ||
| Insurance | 520 | 260 |
| Printing, post and stationery | 90 | - |
| Advertising | 17,722 | 24,953 |
| Sundries | 3,005 | 4,464 |
| Travel expenses | 1,352 | 871 |
| Website costs | 390 | 390 |
| Room hire | 1,218 | 1,156 |
| Fundraising costs | - | 765 |
| Donations | - | 750 |
| Repairs and renewals | - | 555 |
| Purchase of show trailer | - | 5,000 |
| 24,297 | 39,164 | |
| Total resources expended | 24,297 | 39,164 |
| Net expenditure | (4,706) | (3,505) |
This page does not form part of the statutory financial statements
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