THE DAVIDSON CLINIC
SCOTTISH CHARITY NO SC013317
ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR TO 315' DECEMBER 2025
## THE DAVIDSON CLINIC REPORT OF THE TRUSTEES
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[he trustees are pleased to present their report together with the financial statements and the independent examiner’s report for the year ended 31*' December 2025. Legal and Charitable Status
lhe Davidson Clinic is established by Constitution originally effective from 1952 and as updated on 20" February 1987. The Clinic is a Scottish Charity No. SC013317 and is recognised by HMRC under reference number CR 39195. The address of the principal office of the charity is 3 I IT 7 7
The aims of the clinic are to provide and maintain without financial profit a centre or centres for the prevention and treatment of the neuroses and any similar or allied conditions and to encourage education and training in these fields and to support other like-minded charitable organisations.
Trustees
he trustees throughout the year were as follows :-
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The appoint m i removal of trustees is in accordance with the Constitution which
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requires the approval of a majority of the other trustees in general meeting.
lhe trustees received no remuneration during the year. Fees and expenses were paid to the professional accountancy practice ofJ fj Ij amounting to £535 (2024 - £1060) for providing book-keeping, accounts preparation, secretarial and investment services.
Review of Activities
During the year the clinic carried out activities in pursuit of the above stated aims and the following financial statements show that a Surplus arose amounting to £3758 (2024 — Deficit £415). The Clinic supported other Scottish charities whose purposes include the provision of health, welfare and education services for disadvantaged persons with donations of £5,000 to Rock Projects, £5,000 to ECRAD, £5000 to Street Connect, £5,000 to International Justice Mission and £1,000 to Primary Care Chaplaincy Scotland.
Policy on Reserves
All surplus funds are held in an unrestricted general fund and are available to be utilised in supporting charitable activities.
On behalfof the Trustees
## pe Dated :9th February 2026
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## THE DAVIDSON CLINIC
Page 2
## RECEIPTS AND PAYMENTS ACCOUNT
## FOR THE YEAR ENDED 315' DECEMBER 2025
||Unrestricted Funds|Unrestricted Funds|
|---|---|---|
||2025|2024|
||£|£|
|Receipts|||
|Donations|18400|18400|
|Investment Income|7167|7519|
||25567|25919|
|Payments|||
|
Professional Fees& Expenses|175|700|
|General Expenses|188|188|
|Accountancy Fee|316|316|
|Independent Examination|130|130|
|Charitable Donations|21000|25000|
||21809|26334|
|
Surplus/DeficitforYear|3758|(415)|
|THE DAVIDSON CLINIC||Page 3|
|---|---|---|
|STATEMENT OF BALANCES AS AT 315' DECEMBER 2025|||
||2025|2024|
|Listed Shares at Market Value|167666|132311|
|Cash -in Bank|23441|19808|
|-on Deposit|15795|15670|
||39236|35478|
|CURRENT LIABILITIES|-|-|
||206902|167789|
|Represented By :-|||
|GENERAL FUND —UNRESTRICTED|||
|Balance at Credit 1.1.2025|167789|172751|
|Surplus / Deficit for Year|3758|(415)|
|Unrealised Profit/Loss on Investments|35355|(4547)|
||206902|167789|
These Accounts were approved by the Trustees on 9" February 2026 and signed on
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. APPENDIX3 OSCr Page Le
Officeof the Scottsh Charty Regulator
Independent examiner’s report on the accounts
trustees/membersReportto theof Charity‘ name if_e[BE k&SAVUIBSOAh+7 SSON CPLIMtemPhe
Registered charity >, 2210
number - OI SS)'T
On the accounts of the eee a ——- “te _
charity for the period Cl Month of “M2025 bya 2 “2025
(remember to inciude the page
Set out on pages ; = 2 numbersof additional sheets)
Respective The charity's trustees are responsible for the preparation of the accounts in
responsibilities of accordance with the terms of the Charities and Trustee Investment (Scotland)
trustees and examiner 2005 Act and the Charities Accounts (Scotiand) Regulations 2006. The charity
trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the
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 My examination is carried out in accordance with Regulation 11 of the Charities
examiner’s statement Accounts (Scotland) Regulations 2006. 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, | do not express
an audit opinion on the accounts.
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independent examiner's in the course of my examination, no matter has come to my attention -fethertharstatement thatdisclesed-on the attached page*}+
1. which gives me reasonable cause to believe that in any material respect the requirements:
e to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or 2. to which, jn my opinion, attention should be drawn in order to enable a proper unders ing of the accounts to be reached. Signed: Date: |f. 02. ZOZL Name: Relevant professional qualification(s) or body NS }a (if any): —_ a “Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention[on] the following page.