**THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH**
## **REPORT AND ACCOUNTS**
**YEAR ENDED 31 MARCH 2025 SCOTTISH CHARITY NUMBER: SC051149**
**_____________________________________________________________________ BK PLUS Chartered Certified Accountants 2 Marshall Place Perth PH2 8AH**
## **THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH**
## **Contents**
**Page(s) Trustee Annual Report 1-3 Receipts and Payments Account Statement of Balances Notes to the accounts Independent Examiners Report**
## **THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH Trustee Annual Report for the year ended 31 March 2025**
**Charity Name** The Global Society on Migration, Ethnicity, Race and Health **Name the Charity is known by** GSMERH **Registered Charity Number** SC051149 **Date of registration** 26 July 2021 **Principal Address** Unit 2 Q Court Quality Street Edinburgh EH4 5BP **Chairperson Vice Chairperson Other Committee Members** _appointed 13 February 2025 resigned 21 January 2025 resigned May 2024_ **Independent Examiner Bankers** Bank of Scotland PO Box 17235 Edinburgh EH11 1YH
## **Governing document**
GSMERH is an SCIO established on 26 July 2021 with a written constitution. The purposes and administration arrangements are set out in our constitution.
**1**
## **THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH Trustee Annual Report for the year ended 31 March 2025 (continued)**
## **Trustee recruitment and appointment**
Trustees are elected at the Annual General Meeting for the term of three years. A retiring Elected Trustee shall be eligible for re-election for a further term of office, but no Trustee can serve more than two consecutive terms of office, without at least one year out of office before being eligible again. Nomination of the Elected Trustees shall be in writing by not less than any two members. Election of Trustees shall be by vote of the members for each vacancy.
## **Charitable purposes**
Our purposes, as recorded in our constitution, are the advancement of health and the promotion of equality and diversity, with a focus on protecting and improving the health of migrants and minimising health differences between ethnic/racial groups in any and all parts of the world, by promoting research, enhancing understanding, disseminating information and advocating for beneficial change.
## **Review of activities in the year**
The main activities this year have focused on the planning for the 2nd World Congress on Migration, Ethnicity, Race & Health. This in person conference was taking place in Lisbon, Portugal, 7 years after the first conference was held in Edinburgh. Activities including venue searching to ensure that the chosen venue was cost effective and the facilities reached the requirements to hold such a conference. A budget was devised with contingencies implemented to ensure the conference gained a slight surplus. Registration fees were finalised and a sponsorship prospectus was drafted to send to potential sponsors.
Registration opened in November 2024 and one of the main focusses was to promote the conference to ensure budget targets were met. This included reaching out to potential sponsors and completing funding applications. Funding applications to the Oak Foundation and Wellcome Trust were successful, and the conference were granted funding towards venue hire, catering and audio-visual costs.
Other activities included conference and social venue logistics, programme planning and inviting plenary speakers to the conference.
## **Plans for future period**
The Trustees continue a single-tier structure (Trustees only) to ensure that the SCIO can continue to work on their charitable cause through the network of contacts.
Planning will continue for the 2nd World Congress to ensure budget targets are met and the conference attracts the desired number of delegates. Following the conference, feedback from delegates will be collated to ensure future conferences exceed delegates expectations. Also, consideration will be given to the next host country and dates for the next conference.
**2**
## **THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH Trustee Annual Report for the year ended 31 March 2025 (continued)**
To ensure the network remains after the 2025 conference, online and/or satellite sessions will be considered during the period between the 2025 conference and the next world conference.
## **Policy on reserves**
The general fund is primarily held to meet the working capital of the Society not covered by donations, fares and grants. As a result of the surplus of £36,914 for the year, the Society held a restricted fund of £39,701 and a deficit in the unrestricted fund of £1,247 at the year end being amounts owed to InConference.
## **Statement of Committee Members’ responsibilities**
The Committee is required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Association as at the end of the financial year and of the surplus or deficit of the Association for that period.
In preparing these financial statements, the Committee are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Association will continue in operation.
The committee members are responsible for keeping proper accounting records, which should disclose with reasonable accuracy at any time the financial position of the Association and enable them to ensure that the financial statements have been properly prepared from the records of the Association, are in agreement therewith and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Association’s constitution. They are also responsible for safeguarding the assets of the Association and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
on their behalf by
Date: 19 December 2025
**3**
## **THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH Receipts and payments account For the year ended 31 March 2025**
|**Restricted**
**Fund**
**2025**
**Unrestricted**
**Fund**
**2025**
**£**
**£**
**RECEIPTS**
Delegate fees
**-**
2,732
Membership
**-**
-
Grants
39,701
-
39,701
2,732
**RECEIPTS RELATING TO ASSET SALES**
Proceeds from sale of fixed assets
-
-
39,701
2,732
**PAYMENTS FOR CHARITABLE ACTIVITIES**
Speaker expense
**-**
2,845
Administrative support
**-**
1,709
Bank charges
**- **
502
-
5,056
**GOVERNANCE COSTS**
Legal and professional fees
-
-
Independent examiner’s fee
-
480
-
5,536
**PAYMENTS RELATING TO ASSET MOVEMENTS**
Purchases of fixed assets
-
-
-
5,536
Foreign exchange differences
-
17
**Surplus/(Deficit) for year**
39,701
(2,787)|**Total**
**2025**
**£**
2,732
-
39,701
42,433
-
42,433
2,845
1,709
502
5,056
-
480
5,536
-
5,536
17
36,914|**Total**
**2024**
**£**
-
-
-|
|---|---|---|
|||-
-|
|||-|
|||-
-
466|
|||466|
|||840
960|
|||2,266
-|
|||2,266|
|||-|
|||(2,266)|
All amounts relate to continuing operations.
There were no recognised gains and losses other than the (deficit)/surplus for the financial year reported above.
**4**
## **THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH Statement of Balances as at 31 March 2025**
|**Restricted**
**Fund**
**2025**
**£**
Balance at 1 April 2024
-
(Deficit)/Surplus for period
39,701
Balance at 31 March 2025
39,701
_Represented by:_
**Current assets**
Current account at Bank of
Scotland
-
Euro account at Bank of Scotland
39,701
**Current liabilities**
Amount owed to InConference
-
39,701
**Assets**
Prepayments
**Liabilities**
Trade creditors
Income received in advance of conference
Independent examiner’s fee|**Unrestricted**
**Fund**
**2025**
**£**
1,540
(2,787)
(1,247)
1,155
573
(2,975)
(1,247)|**Total**
**2025**
**£**
1,540
36,914
38,454
1,155
40,274
(2,975)
38,454
2,845
19,518
2,732
480
22,730|**Total**
**2024**
**£**
3,806
(2,266)|
|---|---|---|---|
||||1,540|
||||2,116
-
(576)|
||||1,540|
||||-|
||||-
-
480|
||||480|
Approved by the Committee on 19 December 2025 and signed on its behalf by:
Bernadette Kumar
**5**
## **THE GLOBAL SOCIETY ON MIGRATION, ETHNICITY, RACE AND HEALTH Notes to the Accounts for the year to 31 March 2025**
## 1. **Accounting policies**
## (a) _basis of accounting_
The financial statements have been prepared under the historical cost convention.
- (b) Income is included in the financial statements when received and entered in the accounting records (i.e. under the cash basis).
- (c) Expenditure is charged to the income and expenditure accounts on an as paid basis (i.e. under the cash basis).
- (d) The Society is not registered for Value Added Tax purposes.
## 2. **Remuneration/reimbursement of expenses**
No remuneration was paid to any Office Bearer or Committee member in the year (2024 – none).
During the year no Office Bearer was reimbursed expenses (2024 - none).
## 3. **Funds**
The nature and purpose of each fund is as follows:
## _General fund_
This comprises membership income and donations received that will be spent on the primary object of the Society.
## _Restricted fund_
This comprises an Oak Foundation grant towards the provision of bursaries for young researchers and practitioners, awarded on a competitive basis primarily to young people from the Global South. This was unspent by the year end.
**6**
## **Independent Examiner’s Report to the members of The Global Society on Migration, Ethnicity, Race and Health.**
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 4 to 6.
## **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) (d) of the 2006 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 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 accounts, and seeks explanations from the 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 the course of my examination, no matter has come to my attention to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
BK Plus Limited 2 Marshall Place Perth PH2 8AH
Date: 19 December 2025
**7**