2021-03-31-accounts

Trustees			Elaine Healey
			John Phillips
			Robert Gordon
			Mirrick Koh
			Prof N Bishop
			Gareth Cumming
			Yvonne Grant
			Angie Stewart
			Prof M Smith
Chief executive		office	Patricia Osborne
Charity	number	(England and Wales)	272100
Charity number		(Scotland)	SC010951
Principal	address		Grant Paterson		House
			30 Guthrie Street
			DUNDEE
			DD1 5BS
Auditor			Bird Simpson	&	Co
			144 Nethergate
			Dundee
			DD1 4EB
Bankers			The Royal Bank		ofScotland
			3 High Street
			Dundee
			DD1 9LY

Trustees' report
Statement ofTrustees'	responsibilities
Independent auditods	report
Statement offinancial	activities
Balance sheet
Notes to the financial statements

Current financial year
		Unrestricted	Unrestricted		Restricted	Total	Total
		funds		funds	funds
		general		designated
		2021		2021	2021	2021	2020
	Notes			E	E	F	E
Ittgglgafmm;
Donations and legacies	3	107,097			64,724	171,821	226,435
Other trading activities	4	19,848				19,848	59,979
Investments	5	101				101	543
Total Income		127,046			64,724	191,770	286,957
Raising funds	6	51,778				51,778	57,755
Charitable activities	7	89,034		1,510	60,936	151,480	296,007
Total resources expended		140,812		1,510	60,936	203,258	353,762
Net (outgoing)/incoming	resources
before transfers		(13,766)		(1,510)	3,788	(11,488)	(66,805)
Gross transfers between funds		(109,196)		99,470	9,726
Net (expenditure)/income	for the year/
Net (outgoing)/incoming	resources	(122,962)		97,960	13,514	(11,488)	(66,805)
Other recognised gains and losses
Other gains or losses	11	182				182	(103)
Net movement in funds		(122,780)		97,960	13,514	(11,306)	(66,908)
Fund balances at 1 April 2020		285,568		47,040	40,315	372,923	439,831
Fund balances at 31 March 2021		162,788		145,000	53,829	361,617	372,923

Prior financlat year
			Unrestricted	Unrestricted	Restricted	Total
			funds	funds	funds
			general	designated
			2020	2020	2020	2020
		Notes	E		E	E
IttggmfLIfgm;
Donations and legacies			133,429		93,006	226,435
Other trading activities			4e,767		11,212	59,979
Investments			543			543
Total income			182,739		104,218	286,957
Raising funds			57,755			57,755
Charitable activities		7	110,080	42,589	143,338	296,007
Total resources expended			167,835	42,589	143,338	353,762
Net (outgoing)/Incoming	resources before
transfers			14,904	(42,589)	(39,120)	(66,805)
Gross transfers between	funds		(23,746)		23,746
Net (expenditure)flncome	for the year/
Net (outgoing)flncoming	resources		(8,842)	(42,589)	(15,374)	(66,805)
Other recognised gains	snd losses
Other gains or losses			(103)			(103)
Net movement in funds			(8,945)	(42,589)	(15,374)	(66,908)
Fund balances at 1 April	2019		294,513	89,629	55,689	439,831
Fund balances at 31 March 2020			285,568	47,040	40,315	372,923

				2021		2020
			Notes			6
Fixed assets
Tangible assets			12		53,638		55,530
Current assets
Debtors			13	8,458		4,290
Cash at bank and	in	hand		310,452		330,308
				318,910		334,598
Creditors: amounts		falling due within
one year			14	(10,931)		(17,205)
Net current assets					307,979		317,393
Total assets less	current liabilities				361,617		372,923
Income funds
Restricted funds			16		53,829		40,315
~nr ttlgtgtt f~un
Designated funds				145,000		47,040
General unrestricted		funds		162,788		285,568
					307,788		332,608
					361,617		372,923

Unrestricted	Unrestricted	Restricted	Total
funds	funds	funds
general	general
2021	2020	2020	2020
f	f	F
19,848	48,767	11,212	59,979

	Fundraising	events		19,848	48,767	11,212	59,979
5	Investments
						Unrestricted	Unrestricted
						funds	funds
						general	general
						2021f	2020
	Interest receivable					101	543
6	Raising funds
						2021	2020
	F n r
	Direct staff costs					29,703	34,522
	Direct fundraising		costs			(215)	2,931
	Share ofsupport costs (see note 8)					22,290	20,302
	Fundraising	and publicity				51,778	57,755
						51,778	57,755

				2021	2020
					6
Direct staff costs				84,102	90,624
Members events				1,957	13,243
Conference	expenses			996	38,638
Staff travel				1,261	7,199
Wheelchair purchases			and repairs	34,156
Welfare and	equipment			4,681	10,857
Newsletters					3,707
Subscriptions				2,397	3,009
Research costs					37,027
				129,550	269,248
Share ofsupport costs			(see note 8)	17,460	19,466
Share ofgovernance		costs (see note 8)		4,470	7,293
				151,480	296,007
Analysis by	fund
Unrestricted	funds - general			89,034
Unrestricted	funds - designated			1,510
Restricted funds				60,936
				151,480
For the year	ended 31 March 2020
Unrestricted	funds - general				110,080
Unrestricted	funds - designated				42,589
Restricted funds					143,338
					296,007

Support costs
		Support	Governance	2021	2020 Basis ofallocation
		costs	costs
			6
Staff costs		14,808		14,808	11,960 %allocation
Depreciation		1,892		1,892	1,892 %allocation
Sundry office costs		3,070		3,070	6,144 % allocation
Rates &water		1,464		1,464	867 %allocation
Light &heat		4,046		4,046	2,912 %afiocation
Repairs &maintenance		1,597		1,597	4,238 %allocation
Insurance		2,272		2,272	2,606 %allocation
Legal &professional	fees	1,628		1,628	254 %allocation
Telephone		2,722		2,722	1,958 %allocation
Postage &stationery		1,347		1,347	3,032 % allocation
Computer expenses		4,904		4,904	3,668 %allocation
Website expenses					237 %allocation
Audit fees			4,440	4,440	3,600 Governance
Cost oftrustee meetings			30	30	3,693 Governance
		39,750	4,470	44,220	47,061
Analysed between
Fundraising		22,290		22,290	20,302
Charitable activities		17,460	4,470	21,930	26,759
		39,750	4,470	44,220	47,061

Number ofe	mploye	es
The average	monthly	number	ofemployees	during the year was:
					2021	2020
					Number	Number
Charitable activities		staff
Administrative	staff
Management	staff
Employment	costs				2021	2020
Wages and salaries					118,536	125,617
Social security costs					7,333	8,777
Other pension	costs				2,744	2,712
					128,613	137,106

			Unrestricted	Unrestncted
			funds	funds
			general	general
			2021	2020
			8	f
Foreign	exchange	losses	(182)	103

12	Tangible fixed assets	Tangible fixed assets
			Freehold	land	Fixtums and	Computer	Total
			and buildings f		fittings f	Software
	Cost
	At 1 April 2020		94,595		69,906	30,658	195,159
	At 31 March 2021		94,595		69,906	30,658	195,159
	Depreciation and impairment
	At 1 April 2020		39,065		69,906	30,658	139,629
	Depreciation charged	in the year	1,892				1,892
	At 31 March 2021		40,957		69,906	30,658	141,521
	Carrying amount
	At 31 March 2021		53,638				53,638
	At 31 March 2020		55,530				55,530
13	Debtors
	Amounts falling due	within one year:				2021	2020f
	Other debtors					4,000
	Prepayments and accrued income					4,458	4,290
						8,458	4,290
14	Creditors: amounts	falling due within one year
						2021f	2020f
	Other taxation and social security					2,707	3,001
	Trade creditors						5,538
	Other creditors					8,224	8,666
						10,931	17,205

The mcome funds ofthe chenty indude	restnctsd	funds compnwng tha	funds compnwng tha	fofknwng unexpanded	fofknwng unexpanded	balances ofdonsbons	balances ofdonsbons		end prents	hald on trust	for	spaa8c	purposes:	purposes:
			Movement In funds						Movsmalt In funds
		sou	h IM	fa	T		I	I	Is	n	T	a	eoueo ot
	I	Asrll 20ul	rmow	oxsomua			I As a1010	rooowao		oxsomua			11 22	h 2021
		E	E.	E		E	E.		E	E				5
Restdcled fuflds		29,333	29,514	(42,468)		4,888	21,267		27,565	(24,359)		4,442		28,915
hldlvldusls		25,073	53,492	(62,232)		2,715	19,D48		37,159	(35,581)		4,288		24,914
Confennlce		1+83	21,212	(38,638)	16,143		-		-	(996)		996
		55,688	104,218	(143,338)	23,746		40,315		64,724	(6D,936)		9,726		53,829

			Balance at	Rescurces	Balance at	Resources	Transfers	Balance at
		1	Apra 2010	expended	1April 2020	expended		31 March 2021
			6	f			6	6
Wheelchair	fund		29,629	(5,562)	24,067	(1,510)	37,443	60,000
Research	fund		60,000	(37,027)	22,973		37,027	60,000
Equipment	fund						25,000	25,000
			89,629	(42,589)	47,040	(1,510)	99,470	145,000

18	AnMysts oftlat assets between	fttnds	Un~	tysstgnatsd	Rastrkted	Total	Unrestncted	Deslgneted	Restnrned	Total
			funda	funds	funds		funds	funds	furide
			2021	2021	2021		2020	2020	2020	2020
			6	E	E.		E	E	E	E
	Fund balances at 31 Marut 2D21	are represented
	by
	Tangible assets		53,638			53,638	55,530			55,530
	Currant assets/tgebtldss)		109,150	146,000	53,829	307,979	230,038	47,04D	40,315	317,393
			182,788	145,000	53,829	361,617	285,568	47,040	4D,315	372,923

19	Capital commitments						2021	2020
								E
	At 31 March 2021 the Charity	had capital commitments				as follows:
	Contracted for but not provided	in the		financial statements:
	Acquisition of property, plant and equipment						3,236
20	Related party transactions
	Remuneration ofkey management			pemonnel
	The remuneration of key management			personnel	is as	follows.
							2021	2020f
	Aggregate compensation						128,613	137,106
	In 2021 there were no transactions		with related		parties	(2020: None).