Report of the Trustee and Financial statements Forthe year ended 3111 May 202S Orphan Ald Scotland SC052115
Orphan Aid Scotland Contents forthe Financial Statements For the Year Ended 31st May 2025 Page Report of the Trustees Accountants Report Income and Expenditure Account
Orphan Aid Scotland Report oftheTrustees Forthe year ended 31Bt May 2025 The trustees. present their reportwrth the financial st8iemeni of the charityforthe year ended 31st May 2025. The trustees have adopted the provisions of Accounting and Reporting by ChBrities.' Statement of Recommended Practi¢8 applicable to Charities preparingtheir accounts in accord8n¢e with the Financial Reportingstand8rd 8pplicable in the UK and Repubknc of Ireland IFRS 10211gffec1ive 1 january 20191. Oblectlves and Actlvltles. Obloctl8nd alm• Th8 ch8rltles obS8ctive is: The Organi8ation8 elm to be 8pplied Pfin¢ipally (but not exclusively) in the Indl8n Sub-Coniin8nt are8 to provide ald ond support to organisation8 Ihat operat¢ a sgrvice to Orphan8 ond other care experienced children up to the 8ge of 18. Fundr8i5é on a regu18r bas18 and In response to unforeseen events such 8$ natufol dl8aster. Hold one off events like musl¢ niBMswilh 011 proceed¥ goin8to the Charlty. Achlevements and Performance: Ch8rltable A¢tbvStleg None. Flnanclal Rovlew Flnanclal po•ltlon The Hn8nci81 results are set OLrt in ihe Income and expenditure account. Incoming resources totalled £0.00. Reglsterod Charity No. SCO52115
Orphan Aid Scotland Report of the Trustees For the year ended 31st May 2025 Reglstered Offlce 22 Colliston Road Duntsrmline Fife KY12 OXW Tru8toe• C Mcivor A Miah SAgnew L B8llantyne Wardlaw Accountants GM Accouniing Servlce8 68 Ch8lmeTS Str881 Dunfermline Flte KY12 8DI Statomant of trustees R88pon8lbllltle¥ The Trustees are re8pon8Sble for preparingthe Repofl of the Trustees and ihe fin8n¢i81 st8t8menis In occordan¢8 with appLIc8blo law and Uniied Kingdom Accounting Standards (Uniied Kingdom Generally Accepted Accounling Practice). Company18w requlres the trusteesto prep8Tefin8ncial statements for each flnancial ye8r whl¢h giv0 true and fair view otthe state of affair8 of the chority 8nd iho incoming resources and applic8tion of resourcès Includingthe Income 8nd expendhure ol the thartyfor that period. In prep8ringthos8 fin8nclal statements ihg trustees are requlred in. Select suitsblè accounting policles and ihen apply them ¢on8istèntiy: Observ¢ the methods and principles of charity SORP.. Make judgements and estimates thai are reasonable and prudent.. Prepare the financi8L staiements the goingconcefn basis unless it is appropri818 to pre$ume that the ch8rity will continue in business.
Orphan Aid Scotland Report of the Trustees Forthe year ended 31ST May 2025 The tTUStees 8re re8ponslble for keeping proper accounting records whlch di8c108e wlth reasonable 8ccuracy at any lime Ihe financial position of the charlty and to enable them to ensure that thè financial statements comply with the companies act 2006. They 8re also responsible for safegu8Tdingihe assets ofthe charity and hence for iaking re880nobl6 steps for the prevention ond detaclion ol fraud and other irregularities. In 80 fai as the Iru3tees are aware: There is no relgv8nt information of which the ¢harity 8ccountaniS are unaware. and Thertru$t8es hAv8 taken 811 the Steps thatthey oughtto have taken to make themselves aware of any relevani tinanclal inlormatlon and to establish th8t th8 a¢countantS 8re 8W8re of th* Information. Accountants The 8ccouniant$ GM AccountlngServlce8 wlll be propo8gd for rg-appointmgnt 8t thé forthcomln8Annual Gene¥81 Meeting. Approve by order of th¢ board of trusiees on ihe. kal& And Slgned on It behalf by; An18 M18h-Truste¢.
Orphan Aid Scotland Accounting Report to the Trustees of Orphan Aid Scotland Oplnlon We have prepared the flnanclal statement ofORPHAN AID SCOTLAND forthe y88r ended 31" May 2025 whlch compfomise ofthe Income and Expendit¥Jre Account. In our opinion the Income 8nd Expenditure Account: Give a true 8nd ts5r eW of the stale of the ¢ttarIil affairs as ot 3111 May 2025 and of it Incoming r8sourc88 and application of resources. Includbng Its income 8nd expendlturg, for the year ended; H8ve been properly prepared In a¢cordance with tho Unltgd Klngdom Generally Accepted Accounting Pr8¢tice: and Have been prepared in accordance with the requirements of ih8 Charitie8 8nd Truste8S Inve¥tment Iscotlandl Act 2005 and Regulotion 8 of thg Charities Accoursls {Scotlandl Rggu18tion 2006. 88819ft)r oplnlon We prep8red Ihe Income and Expenditure account with UK 8t8n¢J8rd3 on ac¢ounling and 8ppIic8bLg law. We are independent of tho charity in occordance Wlth the ethSc81 r8qulrements that are relevant io tha preparotlon of Ihe Accounts in the UK includingihe FRC Ethieal Stand8rd. and the provisions Évai18ble for 8m811 enlitias, we belleve ihal the flnancl81 evlden¢e we have obtalned18 8ufflclent and approprlote to provide 8 b881$ lor our oplnion. Concluslon relatlngto a golngconcern In prepaTingth8 Accounts we have concluded that lh8 trusiees, use otthe golng concern bB818 of 8ccouniln8 in the prepar8tion ofthe 8ccounts 18 8ppropriate. Based on the workwe h8ve performed. we have not Identlfied any motari81 uncertainiie8 rè18tlngto evenis or eonditions thai. Individuolly or ¢ollectively, may c8St signlflcani doubt in the charities ability to continue 8S 8 golndconcern for 8 period of at least 12 monthsfrom when the accounls are authorised tor issue. Our responsibilities and the responsibililies of the tTUSteesvAth respectto going concern ere d8SGfibed In the relevant seciion of this report. Other Intormatlon The trustees are respon8iblo lor other infoTm81ion. The other information comprises the Inform8tlon Included in the Annuol Report. Olh8r th8n the financi81 ststement8 and Ouf report. Our opinion on the aGcounts does not cover other information and. exceptto the extent otherwise explicitlyststetj In our report. we do express 8nyform of assurance concluslon thereon.
Orphan Aid Scotland Accounting Report to theTrustees of Orph8n Aid Scotland Matters on whlch we 8re report by exception In light of the knowledge and understanding of the charity and fts environmeni obtained in th6 course of preparingthe accounts. we have not identified material misst818m8nt$ in the Report of the Trustees. We have n01hlngio report in respect of the followlng matters where the Charitles Accounts IScoti8ndl Regulation 200618s Amended) requires us io report to you if, in our opinlon. Adequ8te 8nd prop9r accourbting recor(Js have not boan kept or returns adequate for the account3 PTepor8tion have not been rècehved: or The financi81 st8iemenlS 8re not in agreement wrth the accountlng re¢ords and returns.. or We have not rece6v8d all Ihe Intormatlon and 8xpi8natlon3 we require for proporing th8 accouni9- Responslbilltles of trust¢e8 As expl8in8d mor8 lully in the St8tgment otlhe TfUStees' Responsibilrties. the trustees orè responslble for the preparation of the financl81 statements and for being s8tisfied that tfiey give a true 8nd fair view, and for such Internal control as the trustees deiermine is necessary to enable 1he prepofBtlon of the final accountsthat are frte from materlal m18818iem8nl. whether due to fraud or tsrror. In preparingthe fln8ncI81 statemgnts, Ih8tru8iee$ are re8ponslbio lor assessingthe eh8ritl8s abilltyto continue as a golng concgrn. disclosing. 9$ applicable. matters related to going concern and u8lng the golng concern ba31s of OCGOLsnting unless the trustees intend io Uquldate the cttarity or io cease operations. or io have no reall811¢ aiiernwive but to do 80. Our responslbllltlesforthe preparatlon of the account$. Our obj8ciives are to obtain reasonable assurance about whether the fin8n¢ial ststements are 88 8 whole Ère Ir8e from MeriaL mlsstatement, wheiheT due io tToud or 8rror, and to I8sue a Report that includes our oplnion. Roasonable assui8nce is a high level ol assur#nce bul is not È guar8nte8 that will always deiect o m81erlal mlsstatemenl when It exists. MisstOt8ments can arise from fraud or efror an¢J are considerèd material if, inONidu811y or in the aggregaie, they could reasonably be expgrfod to influence th8 economlc decislons ol users 18ken on the basis rfthese accounts. The gxtenl to which our procedures or¢ cable of deteciing irre8ularlties, Includlngfraud Is detalled below: We gain8d 8n understanding of the legal and regu18torylr8mework applicable to the charity and the Sector in which li operates and considered the risks of acis bythe cheritylhat were conirary to applicable 18WS 8ncl regulalions. includingfraud. We designed proce¢Jures to respond to the r18k. recognisingthat the risk of not detectlngfraud may involve concealment by. for exomple, forgery or int8nlion81 misrepresentstions. or through Gollusion. We focused on Laws and regulalions which could give rise to a material m188t8tement in ihe financlal Statements. including but nol limrted to, the Companies act 2006 and UKtax leglsiatlon. Our test ncluded agreeing the financi8L statemgnts disclosures to underlwng SUPPOfting documeniation and, enqviries with the trustees. There are inheTenl limitations in the procedures described above and. the further removed non-complianc8 with 18ws and Tegulations isftom the events 8nd transactions reflected in the Aceounts, the less likelywe would become aware of it. We diL1 not identify key matters relatingto irregularities. includingfraud. We also addressed the rlsk of m8nagement override of Internal controls. includingtestingjournals and evaluating whether there was evidence of bias tylhe directors Ihot represented 8 rlsk of material fflisstatement due to Ir8ud.
Orphan Aid Scotland Accounting Report to the Trustees of Orphan Aid Scotland Use of our report This report is made solely to the charities members as a body. in 8ccordance with Regulation 10 of the Charitiès Accounts {ScotL8ndl Règulations 2006. Ourwork h88 been undertaken so Ihat we might state to the charity members the irustaesthis matters we are required to slate io them in oui report arid tor no oihef purpose. To the fullest extent permitted by Law. we do not accept or assume responsibilityto anyone oth8rthon the charity members 89 8 body for our worl for this report Of lor the opinion we h8ve formed. GM Accounting SeMce8 68 Ch81mors Str98t Dunfermllng Fif8 KY12 8DG
Orphan Ald Scotland Income and expndltureforthe year ended 3tst May2025 Fun(Jrasing Total Income Expeodlturi Donatlons Total Expendlture Tolal Funds Thesefinanci8IststntS haye nOpard Inxcord•rtcewfththe wtyAshatat4ewtharfllvs. lheflnarti8lststements%4pty0%*ItyIhe board olTrustert•Th1 awhtyl8edftylssueMtr l%loaJaoa ano were Amlah CMC
Orphan Aid Scotland Notes to the Accounts Forthe yearended 318r May 2025 A¢¢ountlng poll¢l•• B•sl$ of preporlngth• Accounts. The Accounts otthe charlty have been prepared in occordance with charitles SORP IFRS 1021 Accountingond Reporting by Charities. Statement ol Recommended Practice applicable to charitSes preparingiheir accounts in 8c¢ordance with the Financial Reporting Standard appllcable In the UK and Republic or118nd IFRS 10211 eff8Ctive 1 January 2019) Flnanci81 Reporting stsndord 102.. Th8 Trustees consldef that Ihefe 8re no mat8rlal un¢grtainii98 aboLrttho charltl•8 abllity to continu8 88 8 goin8conc8rn. 2. Ineomo All Income is recognised In the Incom8 and Expenditure Statement. 3. Exp•ndttur• All donationgrantS are reco8nlsed In tho Income and Expendiiure St8ternont. 4. Taxatlon Tho chadty Is exempt from arry taxatlon on its ch8rltsbLe actlvitie8. 6. Funds Funds can be used Sn 8ccord8nce wlth the charltl88 objectlves 8tthe discretion of th¢ Tru8toe8. Stsff Costs No staff are employgd. Tlmè 18 w¥en voluntarlly.