Pain Assoclatlon Scotland
(Limlted by Guarantee)
Report and
Financial Statèmonts
For the Yoar Endod
31 March 2026
Company Number: SC105105
Charlty Number: SC014486

Pain A$$oclatlon Scotland
Report and Flnanclal Statements
For the Year Ended 31 March 2026
Contents
Pagos
Reference and Administrative Infom)ation
Rewjrt of the Directors
Chairman's Report
10
Independent Examin8rfs Rèport
11
statement of Financial Acllvltle$
12
Balance Shèèt
13
Notes lo the Accounts
14-22

Pain Association Scotland
Reference and Administratlve Infomlatlon
Company R•gistrallon Number.
SC105105
Scottish ChaHty Number..
SC014486
Reglstered Offlce..
Pain Association Scotland
Unit 3 Mullion House
Maidenplain Place
Aberuthven
PH3 1EL
Webslte:
www,throni¢painti)fo.org
Natlonal Management Commftt8•.'
The following were members of the National Managament Committee - Directors of the cy)mpany and
trustees of the charity. who served during the year=
Present Registered Directors."
Dr Margaret Dunham
Dr Mary Harper
Dr Gregor Purdie
Dr David Rigby
Miss Marlgne Jane Lowe
Dr Zahir Irani
Mr Christian Mathieson
Mr Rod Fotheringham
Mr Kevin McAndie
Mr Christian Kumar
(Chair)
(Treasurer)
(Resigngd 5 February 2026)
(Resigned 5 February 2026)
(Appointed 23 June 2025)
(Appointed 13 October 2025)
IAppointed 13 October 2025)
Senior Manag•nMnt Staff..
Prof. Sonla Atken
(DI￿CtOr)
Indop•nd•nt Examlner..
Sheena Gibson FCCA
James HairGroup Ltd
59 Bonnygale
Cupar
Frfe, KY15 4BY
Bankers."
Royal Bank of Scotland
239 Sl John's Road. Corstorphin8
Edinburgh. EH12 7XA
Virgin Money
Jubileg House. Gosforth
Newcastle upon Tyne, NE3 4PL
The Charity Bank Limited
Fosse House. 182 High Street
Tonbridge, TN9 1 BE
Bath Building Society
15 Queen Square
Bath. BA12HN

Pain Association Scotland
Report of the Dlrectors
For the Year Ended 31 March 2026
The Directors present their report and the financial statements for the year ended 31 March 2026.
Stru¢ture, Govemance and Manag•m•nt
Pain Association Scotland is a company limited by guarantee and not having a share capital. The
liability of Ihe members is limited lo £1 each. The Association is govemed under the tems of its
Memorandum and Articles of Association (as amended by special resolution on 13 August 2010) and is
registered as a Scottish charity.
Directors. who are also trustses of Ihe charity, are elected at the AGM and may be appointed al any
other lime by the existing directors. subject to retiral and 8ledion al the nexl occurring AGM. Elected
directors retire after 3 year5 and are eligible for reappointment.
Induction and relevant training are given to directors Itnjstees) as requlred. Responsibility for day to
day operations is delegated lo the senior management staff and those under their direction.
The nam8s of those who seNed as directors of the company and trustees of Ihe charity during the ye8r
are shown on page 2 together with other r8fer8nc8 and administrative infomialion.
Key Management
The Directors consider the National Management Committee and the Senior Management Staff
Diredor, who is not a diroctor or trustee, lo be the kay management personnel of Pain Association
sCo￿and, in charge of direeting and controlling the charity and running and operating the charity on a
day to day basis. AFI members of the National Managemenl Commrtiee give of their time freBly and no
remuneratson was paid to them in the year.
Directors are requlred to dlsdose all relevant interests and regisler them with Senrfyr Management Staff
Director and In accordance with policy, wilhdraw from decisions wh8re a conflict of interest arises.
pay of the Senior Management staff Director Is revlewed annualy.
ObJectlv•$ and Revlew olActlvltles
Once again I sit here looking back on the last year wonderlng firstly, how we have achieved everyth1ng
we hav&, but also wondering why I have been having the same difficulties and Iruslrations as I was
having 16 years ago. What do I mean by tha￿ Well. 18hall speak about this shortly. but flrst and
foreff*)st I want to focus on the positives.
We have the most amazing team who live and breathe the whole ethos of what we do each every
day. TheSr hard wot* and commitment over the year once again exceed anyone's expectations. So. I
Ihank them most sincerely for this. Likewise, we are supported by a fantastSc skillset within the National
IAanagement CommAtee who have been challenged this last year In r6shaping our future strategy - not
a light t89k by any means. Again. I thank them for all their SUPFM)rt and encouragement, particularty as
we embark upon new income explorations as a resull of r¢du¢ed fundlng, desiite an increase in noed
for our services.

Pain Assoclatlon Scotland
Report of the Diractors {continued)
ObJe¢tlVg5 an41 Rovlew of Adivities (continued)
So, more of an explanation of my previous statement about going back in time - and not in a good way
I have to say. Chroni¢ pain is a prevalent and complex condition that affects millions of individuals
worldwide, 5ignificanUy impacting th8ir qualty of life, mental health, and ability lo engage in daily
activities. It 1$ well documented that traditional medical treatments, such as pharmacological and
intervenlional approaches. often provide limited relief or come with adverse side effects. As a result,
self-management strategies have gained increasing attention as a complementary or atternatlve
approach to managing chrontc pain and yet we continue lo 8xperience the same challenges of getting
$uGh approaches 8mbedded within Health Board systems and pathways. We have continued to
emphasise and prorTh)18 the beneffts of self-management and yel barriers to self-managemenl still
exi$t. more than ever. This last year, with 811 the various initiatives being undertaken within respective
Health Boards, our joumey is marked by our resolve lo address systematic Issues wrthin patient
pathways. 11 has been a task that demands both conviclion and determination - presenting evidence to
stakeholders illustrating the real-world impact of ineffective systems on people's quality of life.
owever, Ihg problèm remains that chronic pain management overall remains reactive rather than
proactiv&. Such systems are not failing bgcause of lack of Care, they are failing because of misaligned
design. Th8 biggest issues we see as bafflers for patients accessing the non-medKal model of care.
such as thosè provKled by third sector are:.
Funding flows often follow policy na￿ath'Ve5. not patient need
Policies follow political cycles. not long-1gTm health Iralectories
+ Metrics reward throughput, not transformation
Success is defined by delivery. not recovery
Much of our work thts last 12 months has been focused on developng policies and pathways that
facilitate timely and effective treatments for patients, avoiding the piffall of a fragmented system ihal
could lead to a postcode lottery in healthcare services. This has included responding lo the Long-Temi
Conditions Framework consultation as well as the updated SIGN Guidelines for chronic pain. Despite
many stalulory seNices looking to change the way they adopt their approaches to chronic pain
management support. in particular to address the particular long wait limes. many patients report that
this is simply not working and that they often remain lost in a system. Such care g8ps in chronic pain
management highlight the need for more integrated, patient￿entered approaches that address th8
multifaceted nature of chronlc pain. Despite decades of Glinical research, policy reform, and guideline
development. the management of chronic pain ￿MainS deeply inadequats for many people who
continue to experience fragmented care, poor oulwmes. high disability rates. and di$sakn"sfaction with
healthcare systems.
The problem with chronic pain is thal as a model. it does not fit th8 clear<ut pathways of ar) acute
sèrvicè because il requires long-term relationships, continuity of Care, behavioural change support,
inlerdisclplinary collaboration and psychosocial integration. Instead. patients are placed into systems
optimszed for speed, volumo. and throughput, producin9 suporfi¢ial eare rather than meaningftjl
transformation. This means that pain services are often disconne¢te¢J from primary care, mental h8alth
services, rehabilitation. and srKial support systems, often leading lo duplication of seNI￿s, inconsistent
messaging, conflicting treatment plans, patient confusion and indeed, care fatigue.

Paln Assoclatlon Scotland
Report of tho Directors {¢onllnued)
ObJe¢tlves and Revlew of Activitles {contlnued)
Here are the overarching Issues as I see them'.-
Despite having prevention as a Government prlorty. there Is a persistent evidence gap limrtin9
the systematic integrat￿n of third sector contributions into national resource allocat￿n
decision8. Furthemiore, this last year, once again the planned public health campaign for
¢hronic pain failed lo the get the budget allocation from Scottish GovemmenL
Despite rhetorical consensus across successive health, social care, and community planning
reforms, the evidential regime underpinning public finance has remained biased toward acute-
reactive cost logics. Such a regime privileges auditable ￿st events - hospitslisalions. s¢xial
care placements. crisis interventions - over long-run outcome trajectories.
Public sector organisations across the UK face growing demand for reactive servic8s aThJ
increasing financial pressure. The widening gap between need and capacity is a threat to the
suslainability of public services. The shift towards a more preventative approach. lo increase
the resilience of individuals and communities and reduce or delay tha likèlihood or severity of
demand for reactive services. must be embedd6d at the heart of public s9rvice reform.
National policies have Continued to rely heavily on short-term transf￿MatIOn tx)ts and pilot
programmes. Howevèr, we know that these approachos simply cannot delivery syslgmic
change.
National strategies lend lo equato pravenlion wtth a focus on particular conditions or risk
factors, screening, medical InleNentlons or behaviour change. Whilst these are important, Ih8y
represent only part of the picture
We constantly here the term "person<Entered care.
meanlng that each pationl shwld be
ITeat8d with their values, preferen¢gs, and unique needs taken into wnsideralion. However,
{Entwistle and Watt, 20131. would argue that even with this emphasis. there has been
significant overall improvement in how patients and family mom￿rS perceive the quality and
patient-centeredness of Ihe care they receive.
Whilg th& traditional biomedical mod81 of health care does not preclude a Iherapeutk alllance. it
is not considered essential lo qvalily care.
If we look al th8 r8suIts of various sludi8s, namely. Mead and 8ower12000), Scholl el al12014).
Hobbs (2009} they emphasise that person4ent8red care should be around being r¢$pectful.
empathotic, toloranl and compassionate. However, this is all very well but systems arKI
processes often do not allow this. There is a disparity be￿een gotling lo know patkgnt
preferences and developing a therapeutic relalionship to what is possible or expected when the
emphasis within healthcare is on efficiencies, standardization and perfoTmance metrics.

Paln Association Scotland
Report of the Dlrectors (continued)
Objectivès and Rovlow of Activilies (Continuéd)
It is unfortunate that 16 years on, it still feels that third sector is undervalued. poody understoc#Y and
often neglected with funding, more Ihan ever. When you dig deeper into this. you see that third sector
provNJe a great percentage of patient care with a fraction of the bLJdget. Howev8r. we do whal we do
best and soak up the extra demand without an increase in fvnding. For how long we can be expected
to do this is seriously questlonable. particulady when you look at the signfficanl deficit this year we are
having to endure.
The Scottish Government publlshed its Operational Improvement Plan for NHS Scotland, detailing
actions to Improve speclfic aspects of NHS Scolland delivery to build on NHS board planning for 2025-
26. Cabinet Secretary for Heallh and Social Ca￿, Neil Gray. advised that the plan focuses on four
critical areas that the Government is committed lo delivering. to help protect the quality and ￿fety of
care, supported by the increased investment for health and social care in the 2025-26 Scottish Budgel.
These critical areas were:
improving access to treatment Published in Marth 2025. this plan targets sfrtt)rt-temi
Improv&ments. focusing on reducing waiting times, shifting the balantA of care to the
communty, and enhancing digital techmlogy
shifting the balance of care - A major focus is on moving care out of hospitals and into homes
and communities. induding the expansion of'Hospital al Home, services.
improving access to h8alth and soclal care services tt)rough digital and technological innovation
prevention
ensuring we work with people to provent illness and more proactivaty meet their
needs. ThL8 is part of a 10-year framework.
Whilst l absolutely endorse this. cognisance must bg taken that thls requires funding ￿h1n third sector.
Unfortunately, over this last 12 months, funding has very much been for project-specific services, wilh
the level of reporting far from matching the amount of funds provided. Moving forward. a big ask to
ensure the fulure $u$tainablity would be for multi-yèar fundlng aligned with oTrgoing work, rather than
project-specific.
If Iheie is one legaey for change which I would want us all lo work towards, it is to transition from
institutional logie to human logic, silogd funding to integrated investment, reactlV8 care to preventalwe
care. condiuon management to life onablement and system efficiency to human sustainability.
One year Summary
2025126
Provided 1041 hours ol staff-led selfrymanagement training
Provided 501 hours of self-managemenl courses for 551 participants with 8 87V/o completion
rate
Issued infomiation pa(*s to 4885 enqulrers.
2017 people registered for the monthly self-managemenl groups
883 direct referrals to the mOn1h￿ $elf-management groups.
54 SCI Gateway referrals (double the amount from last year)
Provided a 1.1 service for 46 Veterans via phone along with 3 intensive courses for 20
participants resulting in 36 hours of 1-1 $elf-management tr8ining for Veterans
16.5K visits to the website
101.790 Facebook reach
19,39 Instagram reach
80.2K Twitter impressions

PaSn Assoclatlon Scotland
Report of Ihe Dlrectors {contlnued)
Obiectivos and R•vlew ofActlvltles {contlnu•d)
Health Board Collal)orations
Our six month SLA with NHS Dumfries and Galloway to provide a service in all four localilies
ame lo an end in S8plemb8r 2025. Endowment funding was sought to ensure we tould cover
the remaining six months to year end.
Renewed a one year SLA with NHS Fife and NHS Borders for local seif-managem8nt groups.
Continued with y8ar one of a 3 year SLA vlith NHS Tayside for 10 intensive self-management
courses and four local self-managemenl groups
Renewed a one year SLA with NHS Angus Health and Soaal Care Partnership for four
intensive courses.
Continued with the dellvery of 3 self-management groups in NHS Lanarkshlre.
Continued with year tsvo of a 3 year SLA with NHS Western Isles for the delNery of 8n on4ine
group and intensive courses.
Unfortunately. the SLA with NHS Ayrshire and Arran cam& lo an end in OcictJeT 2025 89 the
Board were unabl8 lo providè funding to cover this given the deficit wlthin Ihe Health Board
funding. Again, this is èxtr8mely sad and disappointing for all those within the Health Boards
area who have gained so much from allending our on-going supported sew-management.
Continued with yearly ren8wal of an on-line model of group deliv8ry wilh NHS Lom 8n¢J Islands.
Started a one year pilot in January 2026 for direct clinical referrals frcffi NHS HighlaNJ Pain
Clinic
Conlinu8d with t￿ on-going development of the website providing we8kly blog5 aThJ new
downloadable material as well as the addition of our new PALM web$lte.
Key Conterenceslevents- Various conferenceslevents which have been attended over the last 12
months are'.-
rf Brlti5h Pain So¢iety- We presented the outcomes from the Bradford Model at the British Pain
Society Annual Scientific Conference in lune 2025 in Wales. It was 8reat to meet so many
people interested in our worK particularly healthcare professionals who are indeed crying out
for a service like ours but the usual funding restrirtions apply.
0 Royal Society of Edlnburgh- following a conversation around chronic pain with Professor Guy
Berwick, we were invited to be part of a workshop held in February 2026. This Is where
delegates from Taiwan who have been instrumental in chronic pain research have the
opportunity to visit Scotland with the ultimate aim of tteating a centre of excellente. The aim
of the workshop is to develop a common framework for understanding sndnociplastic pain
and accelerate research for treatment translation. Recently. researchers from Taiwan and
Scotland jointly discovered "sn8'
a unique chronic pain pathway characterlzed by persistent.
debilitating soreness distinct from typical acute pain.

Pain Association Scotland
Roport of tho Directors (contlnued)
Newfield Medlcal Centre, Dundee- I was asked to go along for a visit the GP training centre
to look at the potential for increased collaboration. Interestingly, the practice is run as a co-
operative model and therefore they spend a lot of time with patients who are facing hardships
85 well as addictions Imany with addirtion to paln killers) and they have a Hub where they can
take patients to find out more informatlon about what is affecting them. They already refer a
number of patients to our Dundee groups and we also have an agreement that they send a
number of their student5 to sit in on the 5es5ions In order to get a better understanding of
self-management, which they are finding very beneficial. On the back of this collaboration, I
have been delivering lectures to Students each month around the Issues of1Sving wlth chronic
paln and how they can better help patients by asking the right questions about how It impacts
their quality of life. This Is continuing on a month-by-month basi5.
rf Evaluationlstudy - our contact at Napier, Dr Michael Fascia has finally been Suc￿$$fUl In
getting funding from the university for I day p/week to provide a paper to be used for Boards
and Scottish Government around modelling our 10 year outcome data which will have the
purpose of demonstratlng the cost effectiveness of our work which in turn will have the aim of
informing future Government policies. Initial finding work has started or) this and anonymous
evaluation data has been submitted.
O PALM- Health and Wellbeing Exhibition at NEC, Birmingham- this was a two day launch of
our PALM wellbeing package. We were delighted at the amount of engagement we managed
to generate and now continue to work on the potential follow-up collaborations.
Award8
I was delighted to receive two awards this year of CEO Monthly- M051 Infiuonlial CEO 2025-
ScoUand.
Flnanclal Revlew
There was an overall decrease in fvnds of £62,239 over the year {previous year decrease 01 £2,566)
comprising a decrease of £32,680 in unrestricted funds and a decrease of £29.559 in restricted fuThJs
as detailed in the Statement of Financial Activities I"th8 SOFA'I on p8ge 12 and the accompanying
notes on pages 16 to 18.
Overall income is approximately 23Yts lower than the previous year. This was due mainly to a decrease
in donations received.
Expenditure is also approximately 3Y• higher as detailed in note 6 on page 17. This is mainly due to
incr8ase in direct operating costs.
Details of funds carried forward are shown in note 12 on pages 20-21 and indude £12,032 for regions
and local group$. and £31.953 in other restricted funds,. £342.169 in designated fijnds and £78,700 in
the gener81 fund. The d8signaled funds include £245,000 in the reserves fund. equivalent lo 12
months. expenditure in line with the reserves policy, and a balance of £19,470 set aside for research
arising from the legacy of Marjorie Mclnnes. a fomier patron, who had a particular inleiesl in this area.
Amounts designated also indude £30,000 allocated to group support and development. lo enable
continuance of this work even rf specrfic funding is nol available, and other non-standard items of
exp8ndrtUTg in 2025126. 88 it8mised in note 12.

Pain Associalion Scotland
Report of the Dlrectors (continued)
Futur• Funding
As we look ahead to th8 next financial year, as ever, there remains many uncertainties in tems of
future Heamh Boardllnlegrated Joint Board fundlng. Despite chronic pain being a Scottish Government
priority. we know that it is going to be incre8slngly difficult lo oblain funding from resp8clive NHS
Boards as they too face signffi¢ant budget cuts. Cognisance also needs to be taken of the fact that Ihe
predicted finanaal budgetary forecast for the Association for 2025126 shows a potential £43,500 deficit
our costs to delnier such a valuable swvice continue to rise whilst we need to ensure we remain
competitive in terms of costs. The main factors for this include the wilhdrawal of the Scottish
Government S.10 core fvnding and non-recurring research funding. This n6Xt financial year will Or￿
again be challenging In ensurlng that the Association can continue to provide the same level of service
that people oc¢es$ing our setvlce and Boards hav8 come to expect, as well as o)ntinuing to ensur8 thè
organisatfion moves lo￿ard with new developments In order to meet the needs of chronic paln
sUffe￿r$.
ReseNes Policy
The Assoclation aims lo mainlain its reserves at a lev81 equivalent to 12 months, expénditure, so that
servlces can be continued, at least in the $hort term. in the event of a drop in funding. An amount of
£245.000 has been set aside in the designated 'roserves fund, for this purpose. In addition there is a
balance of £64,920 in the general lund which is considered adequat8 for day to day working capital.
Investment Policy
The Association's reserve fvnds have been Invested in a charlty deposit accounts Mth Vlrgin Money,
Bath Buildino Society and Charity Bank. which are consider8d to b8 a relatively risk4ree investment and
also give flexibility for th8 deposlt and withdrawal of funds on demand.
Risk Management
The principal risk faced by the charity lies in its ability lo continue to secure 8ppropriate funding to
enable it to carry out ils ongoing operations. The ongoing financial position is reviewed and discussed
by dir&ctors at each meeting. This review process enables us lo ensure we continue to only provide
services where we have the financial ability to do $0.
Membets of the National Management Committee visit the Strategic Roadmap throughout the year
ensuring that we remain ahead in lemis of our values, our purpose, our guiding prindp16s. inlemal and
exlemal factors affecting our servioe delivery and a SWOT analysis.
The report of the directors has been prepared taking advantage of the Small companles. exemption of
section 415A of the Compantes Act 2006.
By Order of the Board
k8t zithkahf
0810312026
Dr Margaret Dunham
Dal•".
Director

Paln Assoclatlon Scotland
Chalm)an's Report
The Pain Association (PAS} Is a provlder of paln management support across Scolland. with year-on-
year inixease in demand alongside dimlnishlng retums from the NHS boards and S¢otti$h Government.
In the last 12 months, ably supported and promoted by our amazing team, the As$ocialion is slowly and
steadily reaching out to employers and other non-NHS partners to gmbra¢e and maximise the potential
of the PALM (Prevent, Adapt. Leam. Maintsln), a workplace solub'on project lo keep people healthy and
in work. Pain Association Scouand continues to support the lives of many in a very positive way and
has a massive commitment where local pain services are either diminished or non-existenl.
The landscape of polillcs has refram8d pain servi¢es with the new Scottish Long Term Conditions
Framework, so the imperative to ensure that pain is on the agenda of politicians, heaFth service
¢ommissioners and the general public has only increased. Our able CEO Sonia Aitken conliiues as our
champion. and we as trusttss can continue lo support her in all possible channgls to reinforce an
promote the work of PAS. Without the rwnition of ¢hronic pain as a major socigtal issue, we are In
danger of being diminished in the chasm of health care need to an optional extra rather than as a
fundamentsl resource for sCo￿and and the UK. We are already working within England. in Leeds an
London. and Ihis can only increasé $0 to support this we are aiming for a rebrand this year to reflect
that the work of the Association is broad and not confined to Scotland. The output of the Association
continues to grow with signifi¢ant impact in 2025-26, for a small organisation11 provKJes 8 huge setvice.
The Pain Association will ¢ontinue to be ambitious and optimistic. We have a small but very able team
in the employ8es of PAS who continue to work axeèèdingly efficiently. In such a bleak economi
landscape wo ¢an only hope that the inevitable changes at governmental level {Scottish and UK) will
18ad to a renewed understsnding of the importanc& of managing chronic pain in the wider wpulation. I
hope that together we can continue to SLIPPDrt and promole PAS and support the population living with
chronic pain.
10-

Report of Ihe Independent Examlner
To the Directors of Paln Association Scotland
I report on the accounts of Pain Association Scotland for the year ended 31 March 2026. ￿lch are set
out on pages 12 10 22.
Respectlve responsibilities of dlrectots (trnstees) and examlner
The directors, as trustees of the charity, are responsible for the preparalK)n of the accounts In
accordance with the terms of the Charities and Tnjstee Investment (Scotland) AGt 2005 {th8 2005 Act}
and the Charities Accounts ISrA)Ilandl Regulations 2006. They consider that th8 audit requirem&nl of
Regulation1011) {a} to {c) of the Accounts Regulations does not apply. It is my responsibility to examine
the accounts as required under section 44(11 Ic} of the Act and to state whether patticular matters have
come to my attention.
Basls of Independent examlnèrs stat•M￿t
My examinalion is carried out in accordance wrth Regulation 11 of the Charities Accounts (Scotlandl
Rogulations 2006. An examination includes a review of Ihe accounting rewrds k8Pt by the charity and
a Comparison of the accounts presented with those records. It also includes conslderation of any
unusual items or disclosuras in the accounts and seeks explanations from thè truste6s conceming any
such matters. The procedu￿$ undertaken do not providg all the evidènce that would be required in an
audit. and consequently I do nol express an audit opinion on the view ghv•n by the accounts.
Independent examlnerfs $tatomont
In th6 ¢ourse of my examination, Th) mattor hos come to my attention:
which gives mo reasonable cause to believe that in any matèrial respect the requirements..
to keep accounting records in accordance vAth Section 44{1) {a) of the 2005 Act and Regulation
4 ¢f Ihe 2006 Accounts Regulations, and
to prep8re accounts whieh 8CLord wth the accounting records and comply wlth Regulation 8 of
the 2006 Accounts Regulations
have not been mel,
2. to which. in my oplnion, attention should be drawn In order lo enable a propgr urKlarslanding of tha
accounts to be reached.
Sheena Glbson FCCA
0811012026
James Halr Group Lld
59 Bonnygate
Cupar
Fif¢
KY15 4BY
11

Pain Associatlon Scotland
Statement of Flnan¢lal Actlvltles ( Including Income and Expgndlture Account )
For the Year Ended 31 March 2026
Unrestrlcted Restrlctsd
Funds
Funds
Total
2026
Total
2025
Income:
Note
Donation$ and lega¢les.'
Grants receivable
Donallons & fundraising
Membership fees
Charltable actlvltles..
SeNice level agr8em8nts
Training fees & sales
Investments."
Bank deposit Interest
Total Income
47.200
21,500
47,200
25,925
565
51,700
63,735
4,425
565
63.607
14,075
63.607
33.939
73.390
33.139
19,864
12,053
12,053
13.070
36,907
146.382
183,289
235.532
Exp8ndltur¢:
Charltablfj activitio5.-
- Pain managempnt services training & development."
Direct operating ¢osts'.
Administrative support costs..
13,456
48,959
162,098
21,015
175.554
69.974
184,363
53.735
Total expendlture
62,415
183.113
245.528
238,098
Net (expfrndlture> ft*r year before transfers
(25,508) (36.7311 (62,2391
12,566)
Transfgrs between funds
7.172
7,172
Net (expenditure) and movement In funds aftor transfers
(32,680)
(29,559) 162,2391
{2.566)
Balances brought forward
453,549
73.544
527,093
529.659
Balances carrlgd forward
420 869
43 985 ￿54 527 093
Further details of funds are shown in note 12.
The statement of financial a¢livities includes all gains and bsses in the year.
All incoming resources and resour￿ expended derive from continuing activities.
The notes on pages 14 10 22 fO￿n part of Ihese financial $talements.
12-

Poin Asso¢lation Scotland
Balance She•t at 31 March 2026
N¢t•
2026
2025
Fixed Assets
Intangible assets
Tanglb18 assets
1,350
1,350
Curr•nt Assots
Stock
Debtors
Cash on d8POSit
Othèr cash al bank and in hand
263
23,591
270.276
196.783
490.913
281
7,879
264,980
298,073
571,213
10
Cr•dltors
Amounts falllng du• wlthln one ytar
11
26.758
45.470
Net Current
464,155
525.743
Net A880ts
464.854
527,093
Funds
Unr•strletedlunds.'
General fund
Design81ed funds
rotai unrnstrlct8d funds
12
12
78,7(10
342.169
420.869
129.729
323,820
453.549
R•strkt8d funds
Total Fund$
12
43.985
464.854
73,544
527,093
For the year ended 31 hrtarch 2026 Ihe r￿MpanY was ttntilkd to exemption from aL*Jit under
section 477 of the Companie$ Act 2006 relating to small cc¥npani#s.
Tho m&mber8 h8vo not r8quir8d the company to obtain an audit in accordance section 476.
The directors acknowledge their re$pon$ibililies for coMp￿ng ￿th the requirements of the Act
with resped to accounts'ng records an(J the preparation of accounts.
These a￿untS have been prepared In accordance wlh th8 prov15ions applicablg lo companies
subject to the small companles, regime and Sn accordance FRS 102 SORP.
Appro¥•d by th• Board of Directors and authorls•d for issue on .
Dr Mary Harp
Date:
0810312026
DIT•¢tor
The notes on p8ges 14 to 22 form part of these financid sts1en￿t$.
Company r•gistration numb•r. SC 105105.
13-

Pain Assodatlon Scolland
Notes to the Aeeounts
For thè Y•ar End•d 31 March 2026
1 ￿¢truntIng Polleles
88sls of Accounllng
Th& finanual statements of the charity. Gonstitutes a public banefil entty as defir*d by FRS 102, have been
prepared on the historical c05t basis and in accordance wlh the requirem8nts ot.
the Cunp8nles 20(
Accountiry and Rewrting by Charities.. Ststement of ReGomrnended PTr¢t1￿ applica￿0 to charitie5
thdr ar£ounts kn 8cc£Ydance the Finan¢ipJ Repgrthg Stsndard applicable sn th6 UK and
RepuNK of Irel￿d IFRS 1021 issued tsn 16 July 2014 (Charities SORP IFRS 10211: ond
Th¢ FinantAal Rep￿n9 SlaThJ8rd applicable ￿ the UK aTrY Republt of Irebnd IFRS 1021.
The Charfles and Tw$tse InvesttrLent IScotl8ndl Act 2005, and tho charit￿ Ac¢ounts IScotL8ndl
ReguLqts'ons l&$ Jmendedl
The charity has t*¢n a¢Jvanlag0 of the exemp￿On p9rmitted for smalet charthes not to prepar8 a Slaternent of
Cash Flows.
G￿￿8 ¢oiJewn
The finanrial Statements been prepar8d on a ping conGern basis. The directors have assessed I
cthaY6tabl8 companls ability to continue as a goin9 con¢em and consh18r that the charitabk cornpany has
adequate resources to Lx>ntinue in weratK)nal exl$ten¢e for Ihe foreseoablg lulure. Tlws they cOr￿￿￿e to adopt
the going ¢knJ)¢em bas1$ d a¢o)unting in prep8ring these ststement$.
Accounling E$tim8tes
The trustees do not ¢onskler Ihare are any weas of the slat￿￿n￿ wthere S￿an1￿C8￿1 ILwJg8ffl8nts or
e$tknales are bel￿ Olrt.
IAcom•
Generally Is recognlsed Ihe tharity has entiuement to the fijnds, any perfomon¢e ¢ondllk)r18
8ttathed to the income have been met, Pr￿able that the irKome VAII bB ro¢&lved and the amtyjnt can t
rn8asured ￿lIablY.
Incc*ne from periodic ￿ants #nd $wvl¢e18v81 aw8m8nts is recognised In the perftyj to wthl¢h the grarbt relats8.
Income from other granls and donaiion$ is recognlsed on r?Tript. Where the grant or donatlon 18 gN&n for a
¥edfi¢ puvpo&8. thè ￿d￿ded in a r8slrict8d fvnd and any unoxp8nd8d porbon is c￿rIed fward In thai
fund.
F88 irKome c¢rnprtses amount& Invoif*d for pain manageM￿t tralnlng, but exd￿1￿ any amount in¥ored
athant* for hJ¢ur& work, thlch 18 indud8d as delerred ￿COme.
￿￿k Inter￿tI5 8ecrued lo the date of th8 accounts.
Expendllts￿ and CostAlloc&llon
Generally exp8nditur8 is accountod loron 8n accruals bas18 and wh8n thgrg16 4 ￿941 or Co￿trU￿va oblty3alion to
rnak8 a p8yfflent to a th*d paty. There B a singl8 charitab18 athivity of 'p&ln M8n898￿￿t services and
developrnenv and c¢)5ts are daSsif￿ 88 either direct owraiing. or'admlnlstr8ti¥e supporf under that headlng.
EXpen￿￿Urfy In¢ludÈs 9)vernar￿e costs, thlch are th059 a$50fAated ￿1th the running of the chari18ble company
and Indude ènnual accountancy (￿sts. legal costs and 8 prowton of staff costs and ov8rhéads assouated
m88Ing5 of the tsuste0$, ats In note 6.
Int•nglbl• Flx•dA$$•ts andknortl4aflon
Iniangible assets awuire 5eparatety from lh8 busness we recognthl at ¢ost and are subsequenly measured at
cost les$ a¢unu18t8d an￿rtIst10Th and accumulated iTnpairryEnt I￿￿.
Durfng tho prwous year the ¢harfty d8¥810￿￿ a new wBb5it9 and bogarb wk filming a library of vid•os Yhthich
may be marketed for $ale In ftjturo accounting period5. As It Is not know) wh8n any such sal88 Income may
o(Kur, Ihe d11￿￿)r8 h8v8 mode lh8 d8cJ$ion to wrrt¢ t)ff Ihese cosis In frjll In the yw of pwGhès•.
Tangible FthedAsset$ •nd D¢precl•llon
TgnglbTe IL¥ed 8$sets 8r8 $tated at co4 or valuatlon less depreclatbn. DeprecLqt*Jn on Ivrnlturo & eqtjtpment Ls
charg8d by the strauht line method at rat8s varying frorn 10% to 33YJ of cost per wnum In arthYdanc8 with thg
88tirnatgd uselul lih dea¢h 8sset.
G8n8rally a55e*swth a ¢ost or v8tuatlJn1066 than £250 arn rot taprfall%ed.
14-

Pain Assoclation Scotland
Notes to the AccouTrls
For the Year Ended 31 March 2026
1 Accounting Policias (ts)nlinued)
Stock
Stock of re$our¢e materials for resale IS stated Èt thé lowèr of Cost and net realisable valug after maklng due
allowance for obsol8t8 and sknw mowng rtoms.
D•bto
s￿ lem d9btOTS are recognised al transa¢tion pricè lèss any impaimiont. Prepayrnen15 relat8 to amounts
paid in advance for expènditura attribulable to hrture financi81 pgriods. Accrued income relate5 to income due
for the cuir8nt year, which had not bèan billed or received al the year*nd.
Crodltors and Pmvlslons
Crgditors 8nd provisions are reCognis￿l. at $Otil8m&nt amount, where the charity has a prèsènt obligation
resulting from 8 past ev8nt, whlch is likely lo result in the transfèr ot funds lo a third paty. and the arnount dué
can b• measured or estimatèd rèliabty.
Leaslng Commitmgnts
Rentals paid under operating basès ar& charged to the Statement of Financial Activities on a straight line basis
Ovgr the pwiod of the lease.
Pgnsloft Costs
The Company Ixjntributes to pension plans for all emF4oy88s. Contributions are charged to expenditure 8S thèy
bacc¥na payable.
Taxation
The compèny is a reeognised charitable bo(ly and 18 8X8tnpt from corpofatH)n tax on its charitsble 8¢tlwtl8$. It Is
I reg15tefed for VAT 8nd èxpenditure includes irrecover8ble VAT wharg ral&vant.
Fund A¢counting
Resfvl¢t8d funds may only be used for partI￿lar purpos•s within the objects of the charity as sp8cified by the
donor ￿ by the lerms of an applicati*Jn lor th• funds.
Designated fvnds are Sel a$*Jè by the trustees out of unrestricted fund3 for spe¢ifi¢ pU￿oSeS or projects.
The Unr¥slriGled ggnw&l fund is avai18t4e lo be used for any of the charllable objects al the di$¢rÈtlon of tt)8
trustees.
Cuffen¢y
The finanoal st8lèmènts ar8 pr•pared in sterfing, which is th• functional currency oflhe charity. MonelBry
amounts in these financial stattrments are rounded lo the nearest £.
OtherBa$ie Fln•ttelal Instruments
The company only has financial assets and liabilities of a that quallfy as basic financial instruments. B8S
financial instruments are initially r8cogni58d at transaction value and sub5èqu8nlly at th&ir settlement value.
15.

Paln ASS￿latiOn Scotland
Notes lo the Accounts
For the Year Ended 31 March 2026
Curr•nt Y•ar
Pr•vlou$ Y•ar
Unr•strlct•d R•strlct•d
Funds
Funds
Total Unre$tri¢tsd R•8trietod
2026
Funds
Funds
Total
2025
2 Grants Receivable
Sttjtttsh Govemmenl..
S.10 Core funding
Hèalth & Social Cara ￿lianC
H•alth Board grants
Tgtsl gr#nt¥
11,500
25,000
15.200
11,500
25.000
15,200
51.700
30,000
17,200
47,200
30,000
17.200
47.200
51.700
3 Donations & Fundral8lng
Trusts
Individual donations & other
3.100
1.325
21,500
24,600
1.325
25.925
50,000
2.235
11,500
61,500
2.23S
Totsl
4,425
21,500
52,235
11,500
63,735
4 Sorvlce Level Agreements
NHS Tayside
NHS Fife
D￿lfrIeS & Galloway NHS Boafd
NHS Ayrshire & Arr8n
NHS Western Isles
22,500
12,430
7,127
6.750
12,000
2,800
63,607
22.500
12A30
7.127
6,750
12.(h)O
2.800
03.607
22,500
12,187
14,253
10,050
12,000
2.400
73,390
22.500
12,187
14,253
10,050
12,000
2,400
73,390
NHS Bordèrs
Tot81
5 Tralnlng fees & sale$
Chronlc Paln Ir•land
University of Bradford
NHS Taysld$
NHS Borders
NHS Highlands
Sutton Mgntal Hgallh
Comp18x R•gional Pain Syndrome
York
Suse Workshops
Sale of rwJourc8¥
17.850
17,850
14,125
14.125
3.650
7.140
1,800
4.800
100
1,500
3.650
7,140
1.800
4.800
7.275
7,275
6,800
6,800
100
1.500
1,200
800
14
1,200
800
14
24
24
Total
19.8fj4
14,07S
33,939
15,749
17,390
33.139
16-

Pain Assoclatlon Scotland
Noto$ to the Accounts {continu•d}
Curr•nt Y•ar
Pr•vious Y•ar
6 Expendlture
Paln management
- troinlng & develo[￿ent..
Dlre¢l operatlng ¢osts.'
Staff cxJsts- training delivery
Tr8vg1 costs
Confgr8ncas & vonue costs
Group rne8ting5
Wabsite, puNicity & printing
staff training & other direct ￿sts
Total dfract operating costs
UnT•strict8d
Rgstrlctsd
Total Unr•strlct•d R•strlct•d
Funds
Funds
Totsl
2025
Funds
Funds
2026
4.888
4.833
1.331
2,223
31
138.493
9,049
1.577
7,455
1,435
4,089
162,098
143.381
13.882
2.908
9.678
15,373
3,491
732
141.546
7.943
156.919
11,434
732
7,642
882
7.642
882
150
13,456
4.239
175.554
1,760
21,356
4.994
163.007
6.754
184.363
Admlnlstratfve support costs..
Staff costs- managernenl & admin
OccLpancy ¢osts
Office mnning costs
AC￿UntsncY l irKlependent ex8mlner
Legal & other professional fees
Depreciation
Other expenditure
Tot818dmit>ff$lr8two support costs
24,151
6,664
13,641
2,256
81
14,452
6,500
45
38.603
13.164
q3.686
2.256
81
651
1.533
69.974
8,703
6,702
7,778
5,736
775
9.500
6,762
5.000
18,203
13.464
12.778
5.736
775
651
1,515
48,959
18
21,015
2.095
32,473
2.095
53.735
21,262
Total exp•rtdltur•
62.415
183.113
245.S28
53,829
184.269
238.098
Go¥emance costs
Govemance ojsts licluded in expendftuw above are as follow8..
2026
2025
Staff costs
Occupancy & office Nnning costs
Accountancy l independent 0￿miner
Legal & statutory fees
Travel & meoting costs
Totalgovernance costs
7021
1,340
7,618
1,312
5,736
639
81
732
16,037
A¢¢ountan¢y h¢$ and r•mun•r•tion ofth• Ind•p•nd•nt 8xaminer
. Accountancy fees
Fee of the Independent Ex¥m5nèr
3,996
1,740
5.736
756
2,250
17-

Pain A8soelatlon Scotland
Notes to the Accounts (eontlnuedl
Staff costs
1lull.time equivalent number31
2026
Number
2026
2025
Number
2025
Training & development staff
M8nagem8nt & admin staff
T•Xals
162.530
19,454
181.984
1S6,919
18,203
175,122
Gross salaries
Socld security ￿$ts
P&nS￿n1death In satvice costs
Total employed 8tsff
ReBnJitrnent
Tolalslaff costs
157,616
10,140
150,844
10.789
181,984
175,122
181,984
175,122
No a￿￿UmentS were paid lo dirgclors duiing the ygai, nor In the previous year.
Travel eypenses of £nil was reimburs8d to 1 dlreciof Iprevths year- £nil}.
The total amounl of emF4oyee benefits, h)cluding ompbyor pensi￿ ¢￿tributIons. pah4 in re5Wt ol key
managernenl personnel was £77.52712025.. £76,589). Th)e employ8e recewed ernoluments ol than
£60.000 In the current year.
Intsnglblg flxed a850ts
Wgbslt•
Costs
Fllmlng
& vld•os
Total
Costor Voluatloft
18.000
18.000
4.600
4,600
22.600
At 31st March 2026
22.600
D•proGladon
4.600
22.600
Al 31st March 2026
18.000
N¥1 Book Valuo
At 315t March 2026
At 31st Mard) 2025
Tangiblg Fixed AAsets
Furnitur•
&equipment
Costor Valuatlon
At 1st Awil 2025
Additions
Al 31st March 2026
15,046
15,046
D•pr•¢l*llon
At 1stApril 2025
Charge lor year
At 31st Maich 2028
13,696
651
14.347
Not Book Valu•
At 31st Marth 2026
At 31st M8rch 2025
1,350
18-

Paln Assoclatlon Scotland
Notes to the Accounts (contlnued)
10
Debtors
Amounts due within one year
Accrued income
PrepayTnonl$ & other debtors
2026
2025
10,150
13,441
23.591
4,630
3,249
7.879
11
Credltor8
Amounts due within one year
Tax & social security
Deferred Thicome (see b8lowl
ruals
2026
2025
4.784
15.600
6.374
26,758
5.226
31,943
8.301
45,470
Detalls of dofwred Income."
Chronie Pain Ireland fcr April to June
Veterans, FoundalKin grant in advancè
NHS Highla￿1
AJIIar￿ Project
Foundation Scotland
Frfè Voluntary Actic
3.600
6.000
6,000
3,843
6.000
15,000
2,600
4.500
31,943
Movemenl in deferred Income
Op8ning deferred income
Re￿aSed in Ihe year
Income deferred in the year
Closing deferred income
31,943
(31,943)
15.600
15.600
15.105
(15.105)
31.943
31.943
Lease commilm•nl$:
Total future minimum lease pay)nents under non4ancellable operating leases for
each of the following periods are:
2026
2025
Not later than one year
Later Ihan one and not later than years
Total
15.120
3,780
15,120
18,900
34,020
19-

Paln Assoclation Scotland
Notes to the Accounts (continuad)
12 Mov•mont on Funds
Movement In Resources
Ineomlng Outgolng
N•¢
Transfers
Note 114125
3113126
Restrict•d Funds."
Reglofts and Groups."
Edinbutgh a Lothians
Fife
GTe8tsr Glasgow &
L8narkshire
Dumfries & G8IIowAy
Tayside
CentrallForth Valley
Highlands
Westem Is18S
Borders
AyTshir& & Arran
Wdes
Grampian
Tolal Rgglons & Grnups
7.907
17.9071
116.3861
11.1751
{12.1131
115,7931
{47,7461
17,6681
13,8291
{12,6051
17.8171
111,9091
16,930
544
1.175
10,000
12,127
36,975
2.113
3.866
10.771
7.668
2.402
6,800
12,000
2,800
6,750
5.373
241
11.132
5,533
5,579
726
46.152
6,115
13741
15,5791
1726
1145,6741
104,382
7,172
12,032
Olher Restrl¢tedfvnds.'
Velerans. grant
Frfe Volunlary Acbon
Foundation Scotland
Health & Social Care Mliance
Universty ol Bradford
rotsi Restri¢lod fund5
121
131
141
151
161
2.252
12,000
111.7021
2,550
1,500
1,SOO
14,039
12,364
43,985
7.862
14.278
73,544
30,000
123,8231
1.914
183.1131
146,382
7,172
Unrestrlcted Funds."
Designaterl funds..
Fixed asset fund
171
1,350
Re8eTves fund
181 238,000
Research fund
191
19,470
Pharmacy campaign
110)
5,000
Group support & devèlopmgnt 1111
25,000
Legal costs
3.000
IT and offTh equipment
5.000
Publicity
1.500
AGM & conf6rences
3.000
Staff developTh*nt & training
2.500
Succ8ssion planning
20.000
Total Deslgnated funds
323.820
16511
699
245.000
19A70
5,000
30,000
3,000
5,000
1,500
10,000
2,500
20,000
342,169
12,8421
7,842
81
Is,0001
(1,5001
(8,2801
12111
15,280
211
118,5651
36.914
General fund
Total Unrnstrlcted funds
129,729
453,549
36,907
36,907
43,850
162,415
44,086
7,172
420,869
Total Funds
527,093
183,289
245.528
20-

Paln Association Scotland
Not•s to thg A¢eounts (contlnued)
12 Movement on Funds l¢ontlnued)
Notes on Funds..
11) The restrKled funds for Regions and Groups arise from grant futhjlng and sermce level agreements for
each Region or Group shown above for the provlslon of pain management service delivery.
(2) The Veterans, Foundation continued its funding by makSng an 8ward of £12,01)O for work to support
veterans suffering from Chronic pain.
13) Fife Voluntary Actwjn provlded funding to support complex regional p8in syndrome.
(4) Funding was received from Foundation Scotland for the Dundee Women's Prison prolecL
15) A grant of £110,000 has been awarded over 3 ￿arS from October 2023 to fund an interactive digilal
self management programme and toolkit for p8ople who aré working with chronic pain.
161 This is to fund a seif-management group for people sufferiw chronic pain. The 8UPPOrt group wll also
help lo enhancè student experience, by enabling direct observation by students, ultimately the goal
of Improving service provision and Ihe understanding of pain and h¢)w rt affects people.
(71 The fixed asset fund ￿rrespOndS to the net book value of tangible r￿ed assets. Deprecialon is
charged to the fund and the cosl of fixed asset$ purchased is transferred into the fund.
(8) The Reserves furKI has been set aside in 8ccordantté with the charitys reserves policy which equales
to 12 months. expendsture (see page 81
(9) The Research fund has been design8ted from the legacy of Marjorle Mclnnas, a former patron, Ytho
had a particular inleresl in this area.
(101 The Pharmacy campaign is a collaboration with the Scottish Govemment for a national pharmacy
poster campaign to raise awar8ness about chronic pain. The fund represenlg the Pain Association's
contribution to the campaign, which indudes promotion of the Association's services. We are awaiting
the go-ahead from the Scottish Govemment on this.
{111 Funds have been designated lo the various areas of expenditure as shown.
21

Pain Association Scotland
Notes to the Accounts {continuod)
13 Analysls of Net Ass•ts b•twe•n Funds
Curr•ntye8r
RestrlGtgd
Funds
Designated
Funds
Gengral
Fund
Total
Funds
Tangible fixed assets
Stock
Debtors
Cash on depo$ii
Cash at bank and in hand
Creditors
699
699
263
23,591
270,276
196,783
26,758
464,854
263
13,459
10,132
270,276
71.194
45.853
12.000
79,736
14,758
Total Funds at 31 March 2026
43,985
342,169
78.700
Provlou$ y•ar
Restrictèd
Funds
D•slgnated
Funds
General
Fund
Total
Funds
Tangible fix8d assèts
Stock
Debtors
Cash on deposit
Ca$h at bank ané in hand
Creditors
Total Funds at 31 March 2025
1,350
1,350
281
7,879
264.980
298,073
45.470
527.093
281
5,605
2,274
264,980
57,490
99,370
28,100
73,544
141,213
17.370
129,729
323,820
-22-