EMAT SCIO (SC051059) Annual Report
12 months ended 31 December 2024
1
Trustees’ Annual Report -------------------------------------------------------------------------------------------- 2 Aims and Outreach -------------------------------------------------------------------------------------------------- 3 Structure, Governance & Management ------------------------------------------------------------------------- 4 Statement of Financial Activities For the 12 months ended 31 December 2024------------------------ 6 Independent Examiner’s Report --------------------------------------------------------------------------------- 10
2
Trustees’ Annual Report
The trustees are pleased to present their annual report together with the financial statements and independent ‑ examiner’s report for the 12 month period ending 31 December 2024.
The year 2024 marked a period of transition for the charity. Activities remained limited; however, trustees focused on strengthening the foundations of the organisation to support future sustainability and growth.
‑ During 2024, the charity began preparations for trustee succession. Long standing trustees fF Pe have signalled their intention to retire during 2025. In response, the charity has prioritised recruitment of new, younger trustees with a broader mix of skills to pass on the baton and revitalise the charity.
A key focus for the incoming trustees will be the development of new fundraising approaches, reviewing the charity vision and improvements to digital and online payment systems, to make donating simpler and more accessible.
Following the resignation of fF in 2024, ma was appointed Chairman and has led the trustees through this transitional period.
The trustees wish to thank all supporters, donors and volunteers for their continued encouragement and assistance.
3
Aims and Outreach
Charitable Aims
-
Provide free medical eye care
-
Establish an eye clinic
-
Assist in disaster relief as appropriate
-
Provide the above services to all irrespective of age, religion, gender or race
Outreach in 2024
-
Joined hands with Islamic relief charity to pick and pack food parcels
-
Distributed food parcels to Cyrenians as they provide local care and support in Aberdeen
Structure, Governance & Management
Constitution
The Charity is a Scottish Charitable Incorporated Organisation (SCIO). The Charity was granted charitable status by the Office of the Scottish Charity Regulator (OSCR) on 18[th ] June 2021 and is governed by its constitution.
Organisational structure and decision-making
The charity trustees are responsible for the strategic direction, governance, and day-to-day management of the charity. The trustees give their time freely and receive no remuneration or financial benefits.
The trustees meet on a regular basis and are responsible for all decisions taken in relation to the running of the charity and the activities provided by the charity. The charity also has ambassadors/volunteers, to help with the day-to-day activities and services.
The trustees also have Quarterly Board Meetings and an Annual General Meeting (AGM).
Recruitment and appointment of trustees
The existing trustees are responsible for the recruitment of new Trustees but in so doing the Trustees seek the views and recommendations of the team.
In selecting new Trustees, we seek to identify people who regularly attend meetings and events organised by the Charity and are willing to volunteer to help in our broader community work.
4
.emat.owy u Potential trustees are 8iv•n mora details of the Chantys aims and activities. They ar8 then proposed as new trust8es at the subsequent truste8s' meeting. This process allows for due consid8ration of the person's eligibility, personal competence, specialist knowledge. and skills. Usually after completion of six months of shadowing, trustees are voted in. Following appointment. new trustees are introduced to their new role and given a copy of the constitution and a 8uide to the policies and procedures adopted by our charity. Rlsk Managornont Tho trustees have assessed the risks the foundation faces and have drawn up a risk matrix which identifies the major risks by area of activty. the nature of those risks, the likelihood of the risks occurring, and the measures taken to rnitigate them. The trustees are satirfied that systems are in place, or arrangements aro in hand. to mana8e tho risks that have beon identifiod. Reference & Admlnlstratlve Infomlallon Ch•rlty Nm•- EMAT SCIO. Prlndpal Offlc•- IA Mounthooly way. Ab•rd••n.AB24 SER Charlty Number- SCIO ISC051059) Board of Truste¢$131 D•c 20241 Namg p•tiOn Off9 Riirednpft Office Sollcltors Q&A Law Prartice, I St Swithin Row. Aberdeen. ABIO 6DL
.emat.owy u Bankars Tho Coop•rativ• Bank, Swindon, SN4 4LP Trustees, responslbllltles Statement Th¢ trust•¢s are responsible for preparing the trust¢•s' Annual report and the financial stat¢m¢nts in accordance with appli¢abl¢ law and United Kingdom Accounting Standards (United Kinzdom Generally Accepted Accounting Prartic•). Th• law applicabl• to chariti•s in Scotland r4uir•s th• trustees to prepar• financial stat•m•nts for each financial yoar which give a tru• and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. The trustees are responsible for keeping propor accountin8 records that disclose with reasonable accuracy at any tim• the financial position of the charity and •nabl• th•m to •nsure that the financial stat•monts comply with th• Charities ind Trust0• Inv•stm•nt Ikotlandl Act 2005, th• Chariti•s Accounts IScotl*ndl R¢8ul•tion$ 2006 14$ am•nd•dl and th• provisions of th• ¢h•riVs constitution. They ar¢ also r¢sponsible for saftguardin8 the assets of the charTty •nd h•nc• for taking reasonabl• steps for the prevention and detection of fr•ud and other irre8ularTti•s. Examlners
Statement of Financial Activities For the 12 months ended 31 December 2024
| 2025 | 2024 | |
|---|---|---|
| Donations received | 600 | 2,320 |
| Donations raised for 2010 Pakistan Flood relief | 0 | 0 |
| Zakat donations received | 0 | 0 |
| Sadaqa donations received | 0 | 0 |
| Gross Interest Received £ | 0 | 0 |
| Profit received Rs a/c (£) | 0 | -0 |
| Loan repaid | 0 | 0 |
| Bounce Back Loan | 0 | 0 |
| Total Income | 600 | 2,230 |
| Expenditure | ||
| Eye Camp | 0 | 0 |
| Charitable Donation | 0 | 0 |
| Zakat paid | 0 | 0 |
| Transport & Shipping | 0 | 0 |
| Medicines & medical fees | 0 | 0 |
| Web Site | 0 | 0 |
| Miscellaneous | 0 | 0 |
| South Asian 2005 Earthquake appeal | 0 | 0 |
| Bank charges | 0 | 0 |
| Land for Eye Hospital | 0 | 0 |
| Eye Hospital construction | 0 | 0 |
| Funds remitted to 2010 Pakistan Flood Appeal | 0 | 0 |
| Donation fees deducted | 0 | 0 |
| 2010 Pakistan Flood relief expenditure | 0 | 0 |
| Transfer | 0 | -1638.29 |
| Deposit paid to a/c | 0 | 0 |
| Loan repayable to benefactor | 0 | 0 |
| BBL Repaid | 0 | 0 |
| Tax deducted UK | 0 | -567 |
7
Tax deducted Habib a/c
| Tax deducted Habib a/c | ||
|---|---|---|
| Tax deducted Habib a/c | 0 | 0 |
| Total expenditure | 0 | -2,206 |
| Net movement in distributable funds | 600 | 114 |
| Cum surplus | 7,941 | 7,341 |
| Comprising: | ||
| BoS £ a/c 1 | 600 | 0 |
| BoS £ a/c 2 | 0 | 0 |
| Habib Rs a/c 1 (£) | 19,775 | 19,775 |
| Habib £ a/c 2 (£) | 67 | 67 |
| Loan repayable to benefactor | -12,500 | -12,500 |
| Total bank balances | 7,942 | 7,342 |
8
Supplementary notes relating to the financial activities (For the 12 months ended 31 December 2024)
The Charity received £2320.00 gross income in the year. By the end of the year, the charity accounts were mainly made up of the following:
-
Expenses £2206.00
-
Cash held, £7342.00
-
Independent Examiners remuneration for examination, £75.00
Trustees were not remunerated and were not entitled to claim expenses. Neither the Trustees nor any person connected with them have received remuneration or have claimed expenses for services carried out on behalf of the charity in the current year or previous period. The Trustees can be reimbursed for expenditure incurred on behalf of the charity (such as stationary etc.) if receipts are provided.
Furthermore, the charity did not employ any paid staff.
Reserves Policy
The trustees have reviewed the reserves policy as of 31 December 2024. The charity maintains unrestricted reserves to ensure that it can meet ongoing obligations and remain financially secure. Trustees aim to hold sufficient funds to cover essential operating costs and any unexpected expenditure, particularly during periods of limited activity or organisational transition. The level of reserves will be monitored and reviewed annually in line with operational plans.
9
Plans for the Future
The trustees recognise that 2024 has been a year of consolidation and transition. As the charity prepares for the next phase of development, the trustees have identified several key priorities for the coming year:
1. Updating the charity’s vision and direction
The charity intends to review and refresh its overall vision, branding, and website to ensure it remains relevant and engaging. Newly appointed trustees will play a central role in shaping this updated direction.
-
Trustees aim to modernise fundraising and donation infrastructure by introducing improved online donation tools and modern payment options to make giving easier and more accessible.
-
Charitable outreach and causes
The trustees plan to review and update the charity’s outreach focus, and the causes supported, ensuring future activity delivers meaningful benefit locally and internationally.
Independent Examiner’s Report
I report on the accounts of the Charity for the year ended 31 December 2024 which are set out in pages 3 -10.
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 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 independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 seeks explanations from the trustees concerning any such matters.
10
.emat.owy u Th8 proc8dur8s undertaken do not provide all the evidence that would be requir8d in an audit, and consaquently I do not express an audit opinion on the view givon by the accounts. Independent 8xamln•rfs stateMt In the course of my examination. no matter has come to my attention.. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in a¢¢ordance with Sertion 44111 lal of thè 2CQ5 Act and Regulation 4 of the 2006 Accounts Regulations,. and to prepar¢ accounts which a¢¢ord with the a¢¢ounting r•cords and comply with Regulation 8 of the 2LX)6 Accounts Regulations- have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable ¥ proper und•rstandini of th* accounts to b• re•ch•d.
Em•ry•ncy U•dl¢•l TnAt Swim•ry ol •nd oulgDln ¥J20 2011 P•kiilw Ft•>J Telsf Ei E>• Cry tg Lwrfj lty ElQ Ep É11 lo P$7 FKK•J E12 l•MeAtslryd Trnrl 1 OJI ' ai JLJuJ¥'J 1'4bb 7,J41 Se&ri eDSlbti 19.715 i•.m cc2 (Q 12WO PJi pw ¢B bwrC8 008 2