The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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).
The objects of The Leprosy Mission Scotland are to support The Leprosy Mission Global Fellowship in ministering in the name of Jesus Christ to the physical, mental and spiritual needs of sufferers from Leprosy, to assist in their rehabilitation and to work towards the eradication of leprosy.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The Leprosy Mission Scotland (‘TLMS’) transferred all its assets and operations to The Leprosy Mission Great Britain (‘TLMGB’) on 31 December 2023 and ceased operating with effect from that date. TLMS as a legal entity is continuing as a ‘shell’ charity to enable future legacies to be received. During 2024, TLMS received £53,940 of legacies which were passed directly on to TLMGB.
The charity is controlled by its governing document, a deed of trust and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of The Leprosy Mission Scotland for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Leprosy Mission Scotland for the year ended 31 December 2024, which comprise the statement of financial activities, the cash flow statement and the related notes from the charity’s accounting records and from information and explanations you have given us.
This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter dated 30 May 2025. Our work has been undertaken solely to prepare for your approval the financial statements of The Leprosy Mission Scotland and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Leprosy Mission Scotland and the charity's trustees as a body, for our work or for this report.
It is your duty to ensure that The Leprosy Mission Scotland has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of The Leprosy Mission Scotland. You consider that The Leprosy Mission Scotland is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.
We have not been instructed to carry out an audit or a review of the financial statements of The Leprosy Mission Scotland. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The Leprosy Mission Scotland is a private company limited by guarantee incorporated in Scotland. The registered office is 10 Ben Sayers Park, North Berwick, East Lothian, EH39 5PT.
The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
On 31 December 2023 the charity merged with The Leprosy Mission Great Britain and transferred its operations and assets as at that date. Accordingly the charity has not operated since that date.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
All income is recognised in the Statement of Financial Activities once the chairty has entitlement to the funds, it is probable that the income will be recieved and the amount can be measured reliably.
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
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued expenditure.
Raising funds
These are costs incurred on attracting voluntary income and those incurred in trading activities that raised funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activitiesand services for its beneficiaries. It includes both costs that can be allocated irectly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to acticity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributatble to the charity's compliance with constitutional and statutory requirements, time spent and other costs by their usage.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The charity is exempt from corporation tax on its charitable activities.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The charity participates in The Leprosy Mission Central Pension Scheme, a multi-employer defined benefit plan. The employer is not legally responsible for the plan and does not have sufficient information to use defined benefit accounting. Accordingly, the plan is accounted for as if it is a defined contribution plan.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Trusts
Telephone
Support to those affected by leprosy
Support to those affected by leprosy
Support to those affected by leprosy
Support to those affected by leprosy
Support to those affected by leprosy
Raising donations and legacies
Support to those affected by leprosy
Early termination costs
Professional fees
Transfer of residual net assets
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
There were no trustees' expenses paid during the year.
The average monthly number of employees during the year was:
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
The Leprosy Mission Scotland did not have any employees during 2024.
In the previous year employees of The Leprosy Mission Scotland participated in The Leprosy Mission Central Pension Scheme, a multi employer defined benefit scheme. The employer was not legally responsible for the plan and did not have sufficient information to use defined benefit accounting. Accordingly the scheme was accounted for as if it was a defined contribution plan.
The various employers are jointly and severably liable for any scheme deficit at 31 December 2024, the date of the latest information, the funding liability was £nil.
The scheme is currently in surplus and, as a result no recovery plan was required. The Leprosy Mission Scotland's share of liability at the end of the year was £nil (2023 - £nil).
There were no disclosable related party transactions during the year (2023 - none).
The charity had no debt during the year.
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amounts not exceeding £10 towards the assets of the charity in the event of liquidation. The charity transferred its remaining net assets and accordingly the contingent possibility of the company receiving those funds is considered by the trustees to be remote, and is not reflected or disclosed further in the accounts.