Report of the Trustee and Financial statements Forthe yearended 31# May 2024 Orphan Aid Scotland SC052115 Orphan Aid Scotland Contents forthe Financial Statements For the Year Ended 31# May 2024 Page Reportof the Trustees Income 8nd Expenditure Account Orphan Aid Scotland Report of the Trustees For the year ended 31* May 2024 Registered Office 22 Colliston Roa Dunfermlinè Fife KY12 OXW Trustees Accountants GM Ac¢ouriiing 5eNiGes 68 Ch81meTS Street Dunyermllne Flle KY12 80J Statement of trustees Responslbllltles The Trustees are responsible for preparing the ReportOTthe Trustee5 and the linanGiaL Jtatemenls In accordance with applicable18w and United Kirg(JomAixounUn8 stsndards {United Kingdom Generally Accepted Awounting Praclicel- Companylaw requires the trustees to prepare ffnanc'al st*emenisfor e8chfin8n¢ialy8arwhich give a tiue and lair view of the state of aff8irs of the chanry ane the incoming resources Bnd appliG￿lOn of resource£ includingihe income anO expendTture otthe eh8r1tytorth￿ perlod. In PTeparingthose flnanciel *atements 1hetiustees are required in. Sele¢tSUTlable accouni.ng pdieies 8nd then apply thern conSi￿entlY. ObSe￿e ihe methcsds and princlples of charity SORP. Make judgements and estimatesthat are reasonatsleand piudeni: Prepare the financial ststemems the going concern Da￿S unless It15 appropriate to presume th8t the chartywiLI contlnue in I￿Siness. Orphan Aid Scotland Report of the Trustees Fortheyearended 3151 May 202a The trustees are iesponsiblefvr keepin8propef accouniing Tecor(l$ which disclosewlth ￿SSonable accuracy at any time the financialposltion of Ihe charity and toenable them to ensure that the financial statements complywith thecompanies act 2006. Th8y are also Tesp)nsibLe for safegu8Tdingthe assets of the charty and hence for takn'ng reasonable steps foi the prevention and det8¢tion of fraud and other irregularities. In sofar asthetrustees are 8w8re'. There is no re18V8nt infofmalion olwhlch lh8 ¢hartty accountsntsare unaware., and ThertTUStees have iaken all the stepsthat they ought to have taken to make themselves aware of any relevant financ￿1 informat￿￿ antl to esi*ii5h Ihat the accountants 8r8 aw8re of that information. Accountants The accountants GM Accountingserviceswiu be proposedfor re-8ppointmeni aithefonhGoming Annual Gen8ral Meeting. 15/.coJ.as Appro￿￿ by order of the board ofirustee8 on the .. And Signed on r( behaLf ty; OrphanAld 5cotianO Income and expndftureforthe ar ended 31st May 2024 Fundraslng Totsl Income Donations Tolal Expenditure Totsl Funds The$ÈfnartIalstatw)￿ISlWe ptV*TSW 8￿￿at￿lO￿lft￿. Thefln8nc131staieTr*rtswereawo¥ea tythe MarODfTIu5*esandJuknx¢¢Otortssw wth•..._ afidwe'e sgneo on itsbeNilf by.. Orphan Aid Scotland Accounting Report to the Trustees of Orphan Aid Scotland Opinion We have preparet1 the fln8ncial statement of ORPHAN AID SCOTLAND forthe year ended 31" May 2024 which compromise ofthe Income and Expenditure Account. In our opinion th8 Incom8 and Expendtlure Account: Give a true and tsirview of the st*e of the charities affairs 8$ at 31* May 2024 and of it incoming resources and application of resources. including r(s income and expenditure, for the year ended. Have been properly prepared in accordance with the United Kingdom Generally Accepted Accounting Practice- and Have been prep8red in accordance with the requirements of the Charities and Trustees Investment Iscotlandl Aet 2005 and Regulation 8 otthe Chaiitles Accounts {ScotLan(Jl Regu18tion 2006. Baslsfor opinion We prepared the Income and Expenditure a¢countwrÉh UK standards on accouniing and 8pplic8ble law. We are independeni of the charity in accordance with the elhical requirementsthat are relevant to the preparation ol the Accounts in the UK includin8the FRC Ethical *andard. and the provi8iofbS av8ilabie for small entities. we believe that thefinancial ewdence we have obtained is sufficient and 8ppropii81e to provide a basis for our oplnlon. Conclusion relatlngto a going concern In preparingthe Accounts we have concluded thai the trustees. use of the going concern basis of acGouniing in the preparation of the accounts 18 8ppropriate. Based on the workwe have per1ofmed. we have not Hdentthed 8ny materi81 uncertainties relatingto events or conditions that, individuauy or collectively. may cast signrficant doubt in the eharities 8bilityto continue as a goingconcein for a period ot8r le8St 12 monlhsfromvthen the accounts aro authorised for IS8ue. Our responsibililies and the responsibilitigs of the trusteeswith respect to goingconceTn are described in tha relevant section of this report. Other Informatlon The trustees are responslble for other inform*ion. The other information comprisesthe information included in the Annual Report. othef than the financial statements and Ouf report. Our opinion on the accounts does not coveT Other inform8tion and. excepttothe extent otherwlse explicitly Mated tn our ￿pOrt, we do n(rt express 8nyfom otassur8nce conclusion thereon. Orphan Aid Scotland Accounting Report to the Trustees of Orphan Aid Scotland Matters on whlch we are report by exception In light of the knowledge and understanding ofthe charityand its emronment obtained in the course of preparingthe accounts. we have not identified maierial misstatements in the Report ofthe Trustees. We have nothingto report in respect otthe following rnatters where the Ch8rr(ies Accounts IScot18ndl Regulation 2006 las amended) requires us to reporttoyou if. in our opinion. Adequaie and proper a¢¢ounting records have not bèen kept or rotufns adequate lorthe accounts preparation have not been Teceived: or Thefinancial statements are not in agreement with the accounting recoids and returns.. or We have not received allthe infom18tion and ￿planatIOnswe require for preparingthg accounts: Responsibilitles of trustees As explained more lully the Statement of the Trustees. Responsibilities, the irLbStees are responsible tor the preparation of the linancial staiements and for being satisfied thatthey give a true and fairview, and for such internal control asthe trustees deteTmine is necessaryto enable the Preparation of the final accounts that are free from m8terial misstatement. vthether due to fraud or error. In preparingtheflnancial statements. the truste8s ale responsible for 8s8essingthe charities 8bilityto continue as a going conoern, disclosing, as applicable. matters retsied to goingconcern and usingthe going coneern basis of accounting unlessthe trustees intend to Liquid8te the charry or to cease operaiions. orto have no realistic alternative bLrt to do $0. Our responsibillties for the preparation of the accounts. Our objectives are to obtain reasonable assufance about whether thè financial statements are as a whole are free ITOM material misstaiement. whether due tofraud or error. and to issue a Report that includes our opinion. Reasonable assurBnce is a high level of assurance but is not a guarantee thai will always detect a material misstatement when ft exists. Misstatements can 8rise from fraud or error and are considered ma16Tial if. indNidually or in the aggregate, they Could reasonably be expected to influence the economi¢ decisions of users iaken on the basis rfth￿e account The extent to which our PTocedure8 are capable of detecting irre8ul8ritie5. includingtraud is detailed b810w'. We g8ined an understsndingof the Legal and regulatory framework 8pplicabLe to the charity and the sector in which it operates 8nd considered the risks of acts tythe charitythat were contrary to applicable laws and regulations. includingfraud. We dosigned proceduresto respond tothe risk. recognisingthat the risk of not deleciingfraud moy involve concealment by. for pJample. forgery or Intentional misrepresentations, orthrough collusion. We focused on laws and regulations which could wve fise to a material misstatement in the financlal statements. in¢Luding but not limtied to. the Companies act 2006 and UKtax Legislation. Our test ncluded 8greeingthe finarici81 statemenis disclosures to underlying supporting documentation and, enquiries wtth the trustees. There are inheTent limitations in the procedures describecl 8bove 8nd. the further removed non-CoMp￿8nCawth Laws 2nd regulations is from the evenls and transactions iertecled in the Accounts, the less likelywe would become awa￿ of it. We did not identify Xey matters reming to irregularities, includingfraud. We also 8ddressed the riskof management override of internal contfols, includingtestingjournais and evaiuaiingwhethertheiewas evidence ol bias bythe direciorsthat iepresented a riskof material misstatemeni due totraud. Orphan Aid ScotLand Accounting Reporttothe Trustees of Orphan Aid Scotland Useofour report This report is made solelytotne cnariiles member5 a¥ a body. in accord8ncewth ReguLAtion 10 of the Charities Accounts Iscottandl Regulaiions 2006. Ourwork has been undert8keA so thatwe might slate t¢ the charity members and tll8 trustees ihls marEers we are reqwred to state to them in our report end for no oiher purpose. To thefuilest exteni penniueu by Law, we do tkot &cepl orassume responsibilityto anyoneothefthan the charity members as a r)otyfr)r ourwoik, f¢J this report ortor the oplnion we have formed. GM Accounting Seivices 68 Chalmers Street Dunlermline Frfe KY12 8DG Orphan Aid Scotland Notes to the Accounts Forthe year ended 31¥t May 2024 AcGountlng polkles Basis of preparingthe Accounts. The Accounts of the charrty have been prepa¥ed in accordance with charities SORP IFRS 1021 Accounting and Reporting by Charilies. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and ReputiLic or Ireland IFRS 1021 l ett8¢tive l January 20191 Financial Reportingstandard 102.. The Tru￿88$ consider that there are no m*eri8l uncertainties aboutthe charities abilityto continue as o goingconcern. I Incomo All Income is recognised in the Income and Expenditure Statement. 3. EX￿nditur8 Ali donationwants are re¢ognised inthe Income and Expenditure Statement. Toxatlon The charity is exemptfrom onytaxatlon on its charitable activities. S. Funds Funds can be used in accordance with the ¢harities objectives atthe discretion of the Twst80s. Ststt Costs No staff are employed. rim8 is gNenvoluntarily. Orphan Aid Scotland Report of the Trustees Forthe year ended 31st May 2024 The trustees, presenttheir reportwith the financial st*ement of the charity forthe year ended 31*1 May 2024. The trustees have adoptsd Ihe Provisions of Accountingand Reporting ty Charities- Siatement of Recommerbded Practice applicableto ch8riiies preparingiheir accounts in 8ccordance with the Fin8ncial ReportingStandar(J applicabLe in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. Objectlves and Acttvities. Objectlves and aims The charities objectNe is: The Org8nisations aim to be 8pplied Pfineipally (but not exclusively) in the Indian Sub-continent area to provide aid and support to organisations that opeiate 8 service to O¥pharks and other care experienced ¢hildren up to the age of 18. Fundraise on a regular basis an(J In responseto unforeseen events such as natural di88Ster. Hold one off events Like music nights with all proceeds goingtothe charity. Achlevements and Performance: Charltablo A¢tlvltle5 None. Fln8ncial R8vlew Flnanclal position The Financial results are set out in the Income and expenditure 8ccount. Incomln8 resource8totaUed £0.00. Registered Charity No. SCO52115