THE NEURO THERAPY PLACE
(Fomierly COMPASS THERAPY SUPPORT COMMUNITY LIMITED)
FOR THE YEAR ENDED
310ECEMBER 2025
Charlty NumberSC014991

THE NEURO THERAPY PLACE
ANNUAL REPORT OFTHE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Charlty Number SC014991
THE NEURO THERAPY PLACE ANNUAL REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 31
DECEMBER 2025
The Trustees are pleased to present their annual Trustee5' report together wlth the financial statements of
the Charity for the year ended 31 December 2025.
The financlal statements have been prepared in accordance with the actounting policies set out in note I to
the financial statements and comply with the charltys constitution, the Charities and Trustee Investment
(Scotlandl Act 2005. the Charities Accounts (Scotlandl Regulations 2006 las amended), and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable In the UK and Republic of Ireland
IFRS1021 leffective l January 20191.
Our vision Is to be a leading centre where personallsed therapy and wellbeing support enable5 people with
neLJrologieal condition5 to thrive and live l￿fe on their own terms.
Our mission is to support people with neurological condltions by providing accessible, affordable therapies
that improve wellbeSng, quality of life, and connection withln our community.
The organisation5 objects and principal actlvities are..
To provide co-ordinated, holistic and person-centred therapy, support and advlce to people
living with long-term neurological conditlons, and to their families and carers, helplng them to
addre55 the physical and emotional challenges they face.
To work alongslde people living with long-term neurologlcal condltlons, actively involving them
Sn declslons that affect their lives, and supportlng their confidence, independence 2nd abllity to
make informed choices.
To improve the physlcal, mental, emotional and soclal health and wellbeing of people living wlth
long-term neurological conditions, enabling them to reach their potentlal and participate
attively In thelr communitie5.
To provlde therapy 5ervice5 to people with other long- or short-term health condltlons where
there is a clear benefit and sufficient capacity to do so.
iv.
The main activities employed to asslst The Neuro Therapy Place in meetlng Its objective5 in 2025 included the
following..
Provision of a facility that offers Information, advice and wellbeing support to help people living with
neurological and other long-term conditions, and their families and carers, to manage their lives.
Specialist I:1 neurological physiotherapy and l.'I neurological rehabilitation Service for people 1Sving
with neurological condltions and other long-term conditions.
Adapted speclallsed exercise (physical activltyl classes are offered to people living wlth neurological
conditions and other long.term conditions.
Complementary therapies including acupuntture, reflexology, massage and myofasclal release
service5.
Oxygen therapy 15 available to people living with neurological condition5, Other long-term health
condition5 and a wide range of other condition5.

THE NEURO THEIiAPY PLACE
ANNUAL REPORT OF THE BOARD OFTRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Change5 to the Board of Trustees
At our AGM on 18 June 2025, DanSel Balgrie was re-elected to the Board of Trustees. On 13th May 2025,
Carole Macartney conf1rmed to the board that she would be stepping down as a Trustee at the AGM. The
current Trustees would Ilke to thank Carole for her time, skills, expertise and dedication over the years.
The current Trustees would like to thank everyone fortheir contributions, commltment all the hard work that
they have put into The Neuro Therapy Pla￿. The Charity is grateful to have an enthusiastic and hard-working
team of individuals with relevant and complementing professional skill sets.
Working in partnership with the staff, all Board meetings are attended by the CEO, providing operational and
strategit quarterly report5. Although not part of the board, Service user Professor Catherine Heyman Is The
Neuro Therapy Place'5 patron and representative.
Conversion to a SCIO
What was "Comp35s Therapy Support Communlty Limited" is now a Scottish Charitable Incorporated
Organisation ISCIOI, registered with the Office of the Scottish Charity Regulator IOSCRI, charlty number
SC014991. The charity was formerly a limited cornpany by guarantee and converted to SCIO status on 5
November 2025. The governing document is the SCIO Constitution adopted on that date. The organisation 15
managed by a Board of Trustees, who have overall responsibility for its governance, strategic direction, and
compliance with charity low and the constitution.
Change of Name
Part of this conversion to a SCIO allowed the organisation to formally adopted Its new name. The Neuro
Therapy Place. These changes represent a slgnificant milestone in our development, strengthening the
charity'$ governance, identity, and long-term sUStaln3bility.
As a membership organi53tion, both the transition to a SCIO and the adoption of the new name were voted
on and approved by our rnembers. The decislon to become a SCIO followed detailed conslderation by the CEO
and Board, supported by professlonal advice. The SCIO Structure offers a modern and efficient framework for
governance, with clearer accountability for trustees and simplified reporting to the Scottish Charity Regulator
IOSCRI. Thls transltion provide5 a more resilient and transparent platform to guide the char￿t¥S next phase of
development.
As part of this process, the Trustees also undertook a cornprehensive review of the charitVs publlc identity
and name. The previous narne, Composs Therapy Support Community limited, was re¢ognised among existing
cllents. However, consultation with stakeholders and external partners highllghted that it did not clearly
convey the nature of our Services neurological rehabilitation and Oxygen therapy and could cause
confusion with othèr similarly named organisations In the lotal area.
To ensure any change wa5 evidence based and collaborative, a working group was formed, comprising
trustees, staff, and service users, with input from marketing professionals. External feedback wa5 also sought
from individuals unfamiliar with the organisation to test understanding and accessibility. Following this
process, The Neuro Therapy Place emerged as the most effective and representative name.
The new name clearly communicates our core purpose whlle remalning approachable and memorable. It
better reflects the servlces we provide, strenBthens our vlsibility among healthcare professiona15 and
referrer5, and creates a cohesive and professional identity for use across all communications and fundralsing
materials.
Feedback indicates that the name re50nates strongly wlth both professional audiences and the wider
community, providing immediate clarlty about who we are and what WÈ do.

THE NEURO THERAPY PLACE
ANNUAL REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER2025
The Tru5tee5 are confident that these changes posltion The Neuro Therapy Place for a strong and sustainable
future. While our name and structure have evolved, our mission remains unchanged, to deliver high quality
neurological and oxygen therapy in a eornpa55ionate, community focused environment. These developments
ensure that we are better equipped to grow our reach, strengthen partnership5, and continue supporting
people living with neurological condition5 across Scotland.
Impact of Cost-of-Llvlng Crlsls
The cost-of-living crisis has continued to make the working environment increasingly difficult, wlth operational
cost5 continuing to rise. At the same time, our donors and supporters are experiencing higher bills and reduced
real income5, lirniting their capacity to contribute at previous levels. With numerous charities now vying for a
smaller pool of funding, we have needed to be more diligent than ever in managing our finances and budgets.
Assessin8 Rlsk and Resilience
Over the past few years of unprecedented trading conditions, the Board of Trustee5 and staff team have
demonstrated remarkable resilience, adapting swiftly, managing rlsks and flnan¢e5 effectively, embracing new
ways of working, and conslstently planning carefully for the future.
A strong 8overnan¢e framework
The Board of Trustees, along with a dedicated staff team have worked hard to provide good strong leadership
with a clear strategic direction.
Wlth a raft of cost pressures due to inflation from 2023 onwards, the charlty malntained all Its therapie5 and
support servlces and has been proactive in using new technologies to help it maintain and sustaln Its servlce
provision. During the yearThe Neuro Therapy Place has achieved its broad strategic objective5 and alms:
Develop strategic and productive alliances to intrea5e our influence and ability to act.
Build financial and staff stability to increase our Smpart, services, and client outcomes
ACHIEVEMENTS AND PERFORMANCE
Durlng the last year The Neuro Therapy Place has:
Had a full overview of our data and communication infrastructure- dlgital processes anil 5yStem5,
and are plannlng to Smprove client online experience, data management and data security.
Successfully recruited for and hired a fixed term Community Fundraiser and Buslness Development
Manager.
Reviewed all policles and procedures, increasing benefits to the staff team.
Reviewed and built on our health and safety systems.
Streamlined our processes to ensure our services are sustainable.
Secured core funding to support investment in Services and Service development.
Continued offering our rehabilitation service based on new innovatlve rehabilltation technology and
equipment,. Alter G treadmill, Molli Suit and G Move Suit.
Held multiple open day5 to external partners and healthcare provlders, showta5ing our equipment,
servlces and how we support the community.
Developed new marketing strategyi Including bullding a new website and recreating our brand
identitv.
Maintained Real Living Wage accredltatlon.
Maintained services, our values and our purpose.
Minimised the financlal rlsk to the organisation.

THE NEURO THERAPY PLACE
ANNUAL REPORT OF THE BOARD OFTRUWEES
FOR THEYEAR ENDED 31 DECEMBER 2025
RefininB Howwe Measure Our Impart
During the course of this year, we undertook a comprehensive review of our client data and reporting5yStems.
As a result, we implemented more robust systems to Improve the 3¢curacy and eonsistenLy of data collection
going fonhfard. These lrnprovements provlde a stronger foundation for monitoring our impact and planning
for the future.
Performance:
The Charity delivered a total of 8,076 attendances across a total of 2,610 oxygen, physlotherapy,
physiotherapy classes and complementary therapy appointments. We sUPPOrted a total of 433 Clients. The
Charity welcomed: a total of 287 new clients.
2025
Total
Oxygen
Se55ion5
2025
Total
Physlotherapyl
Rehabllitatlon
Se55ions
1,121
2025
Total
Physiotherapy
Cla55e5
2025
Total
Complementary
Theraple5
2025
Total Client
Numbers
2025
Total New
Cllents
I,ogi
94
314
433
287
J(

THE NEURO THERAPY PLACE
ANNUAL REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
2r.25 T￿lo￿,y.A4IerbYanL¥ F b)J.'CS
&*..
Thls reductlon of 346 appolntments and 1,245 booklngs can be attrlbLrted to several factors:
Reduction In phy510therapy staff frorn 3 to I, with a staff change in August 2025. This ¢hange reflects
Service demand and utilisation levels. The three physiotherapy roles were not operating at full
capacity, and there was Insufficlent cllent demand to justify maintaining all three positions.
Consolidating to one physlotherapist has reduced Staffing c05t5 while aligning provision more closely
with artual need, ￿mproVIng efficiency without comproTllising access to appropriately scheduled
care.
Proactive suspension of oxygen sessions that did not meet minimum volume requlrements
Iminimurn 2 client51. In 2024, solo clients had staff or volunteer support to meet safety pararneters-
this is no longer policy as it is not cost effective. Moving to a mSnlmum threshold ensures that
staffing and operatlonal costs are proportlonate to the number of clients attending. This change
reduces unnecessary staffing expenditure while maintaining safe delivery Standards.
More proartive documentation of cancellations for physSotherapy. Improved tratking and
documentation of cancellations has enabled more effective backfilling of appointments. This has
increased utilisation of available slots, reduced lost clinical time. and maximised Income 8eneration
from existing capacity without requiring additional stafflng.
Reduced and compacted available slots for oxygen services. Oxygen se55ions have been streamlined
into fewer, more concentrated time slots. While this has resulted in a redurtlon in the total number
of sessions delivered, it has increased the average number of clients per session. This is particularly
Smportant given rising energy cost5, ensuring that each sesslon Is flnancially viable and that
resources are used more efficiently.
Significant turnover in eomplementary therapy services, leading to reduced availability and client
engagement.

THE NEURO THERAPY PLACE
ANNUAL REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
The Therapy Support Fund and Minimum Contribution System
The Therapy Support Fund IT5FI, established in 2017, operates to provide a subsidy on the cost of deliveTing
our therapies through our minimum contrlbutbon scheme, and provides, where possible, additlonal support
for those receiving mean5 tested benefits. TSF helps in reducing the financial burden for people livlng Wlth
neurologlcal condltions. The TSF provides a 50% subsidy on phy510therapy costs, and 20% on oxygen therapv
and group classes costs. This help5 provide client5 Wlth full and continuing access to all the charity's therapies
and servlces. Funds raised through community fundraising activities, donations and grants from award glvlng
bodies maintain The Fund.
Fundra15ing
The Charity would like to take this opportunity to thank all its members, clients. friends, and local Eroups for
their support. The charlty is extremely grateful for the support received from trust and foundation5 in 5UPPOrt
of the development the charity and its services.. Garfield Weston Foundation, Lady Marian Gibson Charitable
TrLJSt, james T Howat Charitable Trust, Tillyloss Trust, Henderson Loggie Charitable Trust, Rotary Club of
Edinburgh Jubilee Fund, Walter Scott & Partners Giving Group, Lodge of Journeymen Masons No.8. Ward
Family Charitable Trust, Charities Aid Foundation Building Resilience Fund, Hospbtal Saturday Fund, The
February Foundation, RS Macdonald Charitable Trust, National Lottery Communlty Fund (improving Lives
Programmel, Agnes Hunter Charitable Trust, Walker-shoolbraid Charitable Trust, J Smart & Co, Ann Rylands
Srnall Donètions (Sir Jules Thorn Charitable Trust), Lothian Buses Ernployees Charitable Fund, The Batchworth
Trust, PF Charitable Trust and Eldon Charitable Trust.
Rlsk Management
The Board of Trustee5 regularly undertakes a revSew of the rlsks to whlch the Charity is exposed, particularly
business, operational and financial risks. The Charity has introduced procedure5 and reporting reglmes to
mitigate and manage risks. Internal control systems are desiEned to meet the Charity's operatlng needs, the
risks to which It Is exposed and to provide reasonable assurance agalnst mlsstatement or loss. The Charity
ensures disclosure checks are carried out on all new staff and volunteers, and the Health and Safety policy
outlines procedures to ensure compliance with health and safety of staff, volunteers. client5, and vi51tors to
the centre. Internal control risks are minimised by the implementation of procedures for authorisation of all
transactions and projects. Other policie5 are in place ¢overlng the Protection of Vulnerable Adults, GDPR-data
protection. complaints, confidentiality, handlln8 and retention of disclosure information, volunteering, and
equal opportunities. The Charity operates regular procedures to monitor the receipt of income and both
revenue and capital expendlture,
Future Plans
The Board welcomes the fresh ideas and enthusiasm demonstrated by our Trustees, volunteers, members,
and staff team. The ongoing cost-of-living cri515 and wlder econom1c challenges continue to shape the charity's
strategic priorities for 2026 and the following three years. Our key strategic objective for 2026 is resilience.
Our alm is to strengthen The Neuro Therapy Place's v1sibility, credlblllty, and reach. We will do this by
embeddlng our rebrand, improving our data and operatlonal systems, and developing partnerships that
increase awareness of, and acces5 to, our services.
Our three-year strategic plan focu5e5 on building a resillent and sustalnable organlsation that maximises
outcomes and Impact. To achieve this. we will continue to build on our learnlng and achievement5, diversify
income streams, and widen access to our 5ervice5.
l. Bylld a flnanclally sustalnable organisation with systems that are flt for purpose.
We wlll modernise and streamline our internal systems to strengthen our financial sustainability and
reduce operational uncertainty. By improving data management, reducing manual processes, and
enhancing the accuracy of financial and servlce delivery records, we aim to free up organisational

THE NEURO THEFiAPY PLACE
ANNUAL REPORT OFTHE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
capacity SO that rnore time and energy can be focused on dellvering our mission and supporting
clients. We will invest in creating SOP'S that will ensure continuity regarding processes where
possible.
2. Strengthen operatlonal effectlveness through Improved Infrastructure and processes.
We will review and update our organisational infrastructure to ensure that our systems, policies, and
processes support efficient service delivery. This includes investing in too15 and prattices that
improve workflow, Increase data reliability, support staff effectiveness, and enable us to monitor
outcomes more effettively In a streamlined manner.
3. Bulld and deepen strategic partner5hlps to Increase our reach. influen¢e. and impart.
Through our rebrand, targeted marketing, and newly strengthened busine55 development,
fundraising, and operational roles led by the CEO, we will Brow external relationships, expand
referral pathways, and enhance our ability to respond strateglcally to the wider environment. This
wlll increase awarene55 of what we offer and expand our client base.
4. Lead a ¢oheslve transition to The Neuro Therapy Place to strengthen our Identlty and future dlrèctlon.
We wi51 Implement our rebrand in 3 clear and consistent way acros5 all communlcations, services,
and internal processes. This transition will reinforce our specialist focu5, increase recognlsabi1Stytr and
build trust with clients, partner5, and funilers, ensuring a unified organisational Identlty that
supports long term growth.
Financlal Revlew
Total income for the year wa5 £380,98012024.' £350,658). A breakdown of the main categories of income 15
shown overleaf. Fundraising 5%,. Donations; 13% Grant5/Awards 27%,- Services/Therapies'. 54%; Other income
Income 2025 and 2024
soy.
Sen.']cesnliera￿1.tss
54%
59%
fjra.ntslA" 3rds
27Y•
19/0
Dcrnari-.
Fur.¢rai>po ￿ 6¥
OiJ)er
o,
2025 ll 2024

THE NEURO THERAPY PLACE
ANNUAL REPORT OFTHE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Following a significant drop In 2024, Grants / Awards income has recovered in 2025, up by £37,000155%1. The
principal grant funders were Garfield Weston Trust1£30,0001,' Charities Aid Foundation 1£20,0001,. National
Lottery Community Fund 1£18,4341 and RS MacDonald Charitable Trust 1£18,4341. Although lower in
percentage terms, income from service51 therapie5 in 2025 wa5 only marginally lower at £204,000 in 2025 v
£206,000 in 2024. Donations and Fundraising were a150 lower in 2025. down by £7,000 and £3,000
respectively.
Total expenditure for the year wa5 £359,65312024: £468,762) of which 54%12024.' 64%) was staff costs and
46%12024.' 36%) was non-staff costs. The reduced staff expenditure principally refletted the restructuring at
the end of 2024.
Expenditure in 2025 and 2024
4￿.4
Stnfl
64%
Noy-staff
36%
2025 u2024
The net result for the year was a surplus of £21,327.
Reserves Poli¢y
A portlon of the reserves Is deslgnated for emergency or planned expendlture. The Board of Trustees considers
that 3-6 months of operatlng costs Is an approprlate level of general funds to maintain under normal
operations. With the current cost of living ¢rislS these funds are being carefully monitored and 8eneral funds
supplemented where posslble through grants and government aid programmes to ensure the Charity can
sustain service delivery dudng these challenging tlmes.
At the end of 2025 restrirted funds stood at £13,35812024'. £29,706). Unrestrltted funds stood at £231,957
12024: £194,282), of which £125,000 Is designated for emergency and urgent B3ro¢hamber repair,
improvement, or replacement. The Charl￿5 Costs are currently in the region of £30,WO per month of which
some £17,000 relates to salaries and pen5ion5. The general funds at 31 December 2025, were £106,957 which
represents a reserve of around 3.5 months running costs. This is at the lower end of the level of general funds
that the Board considers appropriate but an improvement on the previous year. However, the 51tu3tion will
Continue to be c105ely monitored in 2026.

THE NEURO THERAPY PLACE
ANNUAL REPORT OFTHE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
Reference and admlni5trative details
Charlty Name
The Neuro Therapy Place
Formerly- Compass Therapy Support Communlty Limited
Charlty Number
SC014991
Reglstered offlce &
Operatlonal Addre55
Unit 40c Swanfield
Edinburgh
EH6 5RX
Independent Examlner
Kevin Cattanach CA
Whitelaw Wells
Chartered Accountants
9 Ainslie Pla
Edinburgh
EH3 6AT
Bankers
The Royal Bank of Scotland
2 Bernard Street
Edinburgh
EH6 6PU
Shawbrook Bank Limited
Lutea House
Warley Hill Business Park
Brentwood
Essex
CM13 3BE
Board of Trustees
Charlotte Eldon, Chair
Danlel Baigrie, Vice Chair
Carole Macartney, Secretary (resigned 13 May 20251
Jarne5 Richardson, Treasurer
Louise Murray
Ruth Saunders
Clalre Maclalne
Company Secretsry
Ruth Saunder5
Chlef ExecutSve Officer
Genevieve Harrison

THE NEURO THERAPY PLACE
ANNUAL REPORT OF THE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 20Z5
Structure, Governance and Mana8ement
Governlng Document
The organisation is a SCIO, incorporated on 5 Novernber 2025, having converted from a charitable company
limited by guarantee. When the orEanlsation converted to a SCIO its legal name also became The Neuro
Therapy Place. Previously. the organisation was a charitable company lirnited by guarantee having the
registered name Compass Therapy Support Community Limited.
As part of the conversion to 8 SCIO. the members of the charity adopted a new constitution. The terms
of the new constitution establish the objects and powers of the charity and reflect the objects and
powers of the Articles of Association that previously governed the charity when it was a charitable
company limited by guarantae.
The conversion to a SCIO and adoption of th8 new constitution was undertaken in full consultation with
the mernbers and complying withthe regulations as s8t out by the Off ice of the Scottish Charity
Regulator.
The structure of the organisation consists of.. the members who have the right to participate in
members. meetings (including 8ny annual members. m8etingi and have Important powers under the
constitution,. for ex8mple. the members elect people to seNe on the board and take decisions on
changes to the constitutlon itself., and the Board - who hold regular meetings, and generally control the
aetivitles of the org8nisation' for example, the board is responsible for monitoring and controlling the
fln8nci81 position of the org8nisBtion.
The members of the organisetion have no liability to pay 8ny sums to help to rn88t the debts lor othèr
liabilities) of the organisation if it is wound up- accordingly, if the organisation is unable to meet its debts,
the members will not be held responsible.
Recrultment and Appolntment of Board of Trustees
The member5 of the SCIO consist of persons with a medical condition whlch may benefit from the therapies
provided or an Interest in promotlng the objects of the organisation as admitted to membership by the Board
of Trustees. The Board of Trustees Ss selected from the members of the SCIO and external advert15ing. The
members of the Board of Trustees are Charity trustees for the purposes of charity law.
The Board of Trustee5 seeks to ensure that the needs of people with neurological conditions are appropriately
reflected through the diversity of the trustee body. with a mix of mernbers with neurological conditions and
those who, though not themselves, diagnosed with neurological condition have an interest In the aims of the
Charity, and can offer approprlate business, clinical or other relevant skills. All members. apart from
employees, are eligible to become members of the Board.
Trustee Inductlon and Tralnin8
Many new Trustee5 are already famlllar with the practlcal work of the Charity havlng either used the fatilities
or volunteered to help in the operation of the Centre prSor to taking up a Trustee role.
New Trustees are invited and encouraged to attend a series of short briefing sessions to familiarise themselves
with the Charity and the context wlthin which it operates. These are led by the Chair of the Board of Trustees
and the Chief Executive Officer and will cover..
The obli8atlons of Board of Trustees members.
io

THE NEURO THERAPY PLACE
ANNUAL REPORTOFTHE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
The main documents which set out the operational framework for the Charlty Including the
Constitution.
Resourcing and the current financial position as set out in the latest published accounts.
Future plans and objectives.
Information is provided drawing from the various Ch8rSty Regulator publication5, and this wlll be distributed
to all new Trustees along with the Constitution and the latest financial statements.
Trustees are encouraged to attend appropriate trainlng events and any notes from these are circulated to
other Trustees to ensure the key learning points are shared.
Or8an15atlonal Structure
The Charity has a Board of Trustees of up to 11 rnembers who meet every three month5, on a formal ba51S.
Trustees will be Invited to contribute thelr skills and expertise in agreed sub-groups for certaln project5. In
addition, the office bearers communicate Te8ularlyforthe purposes of taking forward speciflc work areas. The
Board of Trustees is responsible for the strategic dirertion and policy of the Charity.
A scheme of delegation is in place. Day-to-day responsibility for the provision of the seNices rests with the
Chief Executive Officer, who oversees operational management of the Centre and Individual supervision of
the staff team, carrles out fundraising activities, and ensures that the team contlnues to develop their skllls
and working practlces in line with good prèctlce.
The Board of Trustees would Ilke to acknowledge the continued and valued contrlbutlon to the smooth
running of the centre fr()m its dedicated group of volunteers. Volunteers contribute to all aspects of service
deliveryfrom supporting the operation of the oxygen chamber, essential maintenance and repair and cleaning
and hygiene input. The Board of Trustee5 15 also acting In a voluntary role and make considerable input to the
direction of the Centre. In 2025 volunteer time contrlbution amounted to the equlvalent of some £83,575.23.
This can be broken down to £32,191.23 operational volunteer time and £51,384 Tru5tee5' input. As of
December 2025, there were 22 active volunteers, excluding 6 Tru5tee5.
Related Partles
In 50 far as it is complernentary to the Charl￿5 objects, the Charltyls guided by both lotal and national policy.
The Charity is a rnemberof the Neuro Therapy Network INTNI, formerly MS National Therapy Centres IMSNTCI
an umbrella Charity registered in England and Wales and In Scotland. As a member of NTN, the Charity benefits
from the provision of national standards for the delivery of oxygen therapy. NTN holds Open Meetings around
the UK to enable Centres to communicate and share ideas and best prattlce. The representation of other
Centres wlthin this group has proved invaluable to the Charity in establlshlng Improved links within the MS
community and identifying relevant policy developments and prospective treatment5 and how they may be
funded. The charity 15 also an actlve member of.. The Alliance- The Health and Social Care Alliance Scotland,.
The Neurological Alliance,. Voluntary Health Scotland.. Self-Direeted Support Scotland; Scottish Councll of
Voluntary Organisations; Edinburgh Council for Voluntary Organi5ations.
RESPONSIBIUTIES OFTHE BOARD OF TRUSTEES
The Charity Trustees are responsible for preparing a dlrectors, annual report and flnanclal statement5 in
accordance with appllcable law and United Kingdom Accounting Standard5 Iunlted Kingdom Generally
Accepted Accounting Practice).
The law applicable to charltles In Scotland require5 the Trustees to prepare financial statements for each year
which give a true and fair view of the State of affalrs of the charity and of the Incomlng resources and

THE NEURO THEFiAPY PLACE
ANNUAL REPORTOFTHE BOARD OF TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2025
application of resouTces of the charity for that year. In preparing the flnancial statements, the Trustees are
required to..
selett sultable accounting policies and then apply them consIstentlv,'
observe the method5 and principles in the Charities SORP;
make judgements and estimate5 that are reasonable and prudent,.
state whether applicable UK accounting standards have been followed, Subject to any material
departures disclosed and explained in the financial statements;
prepare the flnancial statements on the going concern basls unless it 15 inappropriate to presume
that the Charity will contlnue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial posltion of the Charity and to enable them to ensure that the financial statements
comply with the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Accounts Iscotlandl
Regulations 2006 las amended) and the provisions of the charity's constitution. They are also responsible for
safeguarding the assets of the Charity and hence taking reasonable steps for the preventlon and detection of
fraud and other irregularities.
The Trustees are responsible for the maintenance and Sntegrity of the corporate and financial Information
included on the charittys website. Legislation in the United Klngdom governing the preparation and
dissemination of financial statements may dlffer from legislation in otherjurisdictlons.
Signed by order of the Board of Trustees:
Charlotte Eldon
Trusteelchalr
James Richard50n
Trusteerfrea5urer
Registered office..
Unit 40C, Swanfield
EdinburEh EH6 5RX
Approved by the Board of Trustees on 16, June 2026
12

THE NEURO THERAPY PLACE
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OFTHE NEUROTHERAPY PLACE
FOR THE YEAR ENDED 31 DECEMBER 2025
I report on the accounts of the Charity for the year ended 31 December 2025 whith are Set out on pages 14
to 32.
Respective Responsibilities of Trustees and Examlner
The Charity Trustees are responsible for the preparation of the accounts in accordance with the temis of the
Charity and Trustee Investment Iscotlandl Act 2005 and the Charitie5 Account$1Scotlandl Re8ulations 2006
las amendedl. The Charity's Trustees consider that the audit reqLJirement of Regulation 10111 lal to Icl of the
Charities Account5 Iscotlandl Regulations 2006 las amended) does not apply. It is my responsibility to exarnine
the accounts as required under sertion 4411) Icl of the Att and to state whether partScular matters have come
to my attention.
Basis of independent examinerfs statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl
Regulations 2006 las amended). 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 include5 consideration of any
unusual items or disclosures in the accounts and Seeks explanations from the trustees concerning any such
rnatters. The procedures undertaken do not provide all the evidence that would be required in an audlt, and
consequently I do not expre55 an audit oplnion on the view given by the accounts.
Independent examinerfs ststement
In the course of my exarnination, no matter has come to my attention-
which Elves me reasonable cause to believe that in any material respect the requirements..
to keep accountlng record5 in accordance with Sertion 441lllal of the 2005 Act, Regulation 4 of the
2006 Accounts Regulations las amended); and
to prepare accounts which accord wlth the accounting record5 and comply wlth Regulation 8 of the
2006 Account5 Regulations la5 amendedl
have not been met, or
to which, in my opinion, attentlon should be drawn In Order to enable a proper under5tandlng of the
accounts to be reached.
Name.. Kevin Cattanach
Relevant Professional Qualification.. Chartered Accountant IICASI
On behalf of Whitelaw Wells
9 Alnslie Place
Edlnburgh, EH3 6AT
Date.. 16, June 2026
13

THE NEURO THERAPY PLACE
INCOME AND EXPENDITURE ACCOUNT INCORPORATING THE STATEMENTOF FINANCIALAcfiviTIES
YEAR ENDED 31 DECEMBER 2025
Note Unrestricted Restricted
2025
2024
INCOME
Income and endowments from:
Donations and legacies
Charitable activitie5
Other trading activities
Investments
Other income
48,947
253,380
17,873
2.752
3,900
48.947
307,508
17,873
2,752
3,900
55,497
273,199
21,153
809
54,128
TOTAL INCOME
326,852
54,128
380,980
350,658
EXPENDITURE
Expèndlture on:
RaisinE funds
Charitable activitie5
25,311
263,866
25,311
334,342
32,607
436,155
70,476
TOTAL EXPENDITURE
289,177
70,476
359,653
468,762
NET IEXPENDITUREIIINCOME
FOR THE YEAR BEFORETIiANSFERS
37,675
116,3481
21,327
1118,1041
Transfers
18,19
NET MOVEMENT IN FUNDS
37,675
116,3481
21,327
1118,1041
Reconciliation of Funds.,
Balances brought forward at l January 2025
194,282
29,706
223,988
342,092
Balances carried forward at 31 December 2025
231,957
13,358
245,315
223,988
The Charlty has no recognised gains or105ses other than the results for the year a5 set out above.
All of the actlvltSes of the Charlty are classed as continuing.
The notes on page5 19 to 32 form part of these flnanclal statements.
14

THE NEURO THERAPY PLACE
BALANCE SHEEr
AS AT 31 DECEMBER ZOZ5
202S
2024
Note
FIXED ASSETS
Tangible assets
li
62.690
109,627
CURRENT ASSETS
Stock
Debtors
Cash at bank and in hand
1,751
12,178
205,311
2,090
6.796
150.459
12
219,240
116,3431
159.345
119.0791
CREDITORS: amounts lallin8 due wlthin one year
13
NET CUARENT ASSETS
202.897
140.266
TOTAL ASSETS LESS CURRENT LIABILITIES
265,587
249,893
CREDITORS
Amounts fallin8 due after More than one year
14
120,2721
125,9051
NET A￿ETs
245,315
223,988
FUNDS
Unresrricted..
Designated funds
General funds
18
18
125,000
106.957
125.000
69,282
231,957
194,282
RestrScted Funds
19
13,358
29,706
245,315
223,988
The financlal statements were approved bythe Board of Trustee5 on 16 June 2026, and are slgned on their behalf bv..
Charlotte Eldon
james Richardson
15

THE NEURO THERAPY PLACE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Note
Cash flows from operating activities:
IDecreaselllncrea5e in cash from operating activities
58,317
168.1931
Cash flows from investlnE actlvltles:
Interest received
Purchase of tangible fixed assets
Proceeds from disposal of a55ets
2,752
809
119,2061
1,735
Net cash used in Investlng actlvltle5
2,752
116,6621
Cash flows from financing activities..
Repayments of borrowings
16.2171
16,2161
Net Cash lused inl financin8 actSvlties
16,2171
16.2161
IDecreasel/ln¢rease In cash and cash
equivalents in the year
54,852
191,0711
Cash and cash equivalent5 at the
beglnning of the year
150,459
241,530
Cash and cash equivalents at the
end of the year
Z05,311
150,459
16

THE NEURO THERAPY PLACE
NOTESTO THE FINANCIALSTATEMENTS
YEAR ENDED 31 DECEMBER 2025
ACCOUNTING POLICIES
The principal accounting policies adopted, Judgements and key sources of estlmation uncertainty In the
preparation of the flnancial statements are as follows..
Basls of a¢countlng
The accounts have been prepared In accordance with Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charlties preparing their accounts in accordance wlth the Flnancial
Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective I January 20191- Charities
SORP IFRS1021, the Financial Reporting Standard applicable In the UK and Republlc of Ireland IFR51021.
The Neuro Therapy Place meets the definition of a public beneflt entity under FR5102. Assets and liabilities
are initially recognised at historical cost or transaction value unless stated in the relevant accounting pollcv
notelsl.
Le8al Status Note
The charity converted from a company limited by guarantee to a Scottish Charltable Incorporated Organisatlon
I"SCIO"l on 5 November 2025 in accordance with the Charltles and Trustee Investment IScot5andl Art 2005.
Prior to conversion, the Charity operated under the name Compass Therapy Support Community Ltd and was
registered with Companles House under company number SC122837 and with the Office of the Scottish
Charity Regulator I"0SCR"l under charity number SC014991.
On conversion, all assets, liabilities, rights and obligatlons of the former charitable company transferred
automatically to the SCIO by operation of law and the charltable activities continued wlthin the SCIO structure
without interruption.
The charity now operates as The Neuro Therapy Place, Scottish Charity Number SC014991.
The trustees consider the conversion to represent a continuation of the same charitable undertaking and
accordingly the flnancial statements have been prepared on a golng concern ba515 reflecting continuity of
operatlons.
Comparative figures for the prior year relate to the former charitable company.
Preparatlon of the accounts on a goln8 concern basls
At the time of approving the accounts, the Tru5tees' have reviewed the future funding and attlvities of the
Charity including current economic uncertainties and inflationary pressure5. The Trustees, have a reasonable
expectation that the Charity has adequate resources to continue in operational existence for the foreseeable
future and for a period of at least 12 month5 from the date of approval of these financial statements. Thus the
Charlty continues to adopt the going concern basis of accountin8 In preparlng the accounts.
Income
All income is included in the Statement of Financial Activitie5 when the Charity is entltled to the Sncome and
the amount can be quantifled with reasonable accuracy. Thefollowing specific policies are applied to particular
categories of income-
Income from donatlon5 and legacies Include5 all income that is in substance a gift, made to the Charity on
a voluntary basis. Thls is included in full in the Statement of Financlal Activities when receivable.
Membership income and gifts in kind are included when received. Gifts in kind are valued at a price the
17

THE NEUROTHERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
Charity would have to pay in the open market for the equivalent item. Grants of a general nature, where
entitlement is not conditional on delivery of a specified level of service, are recognised when the Charity
becomes unconditionally entitled tothe grant. A legacy, in whole or part, is only considered probable when
the amount can be measured reliably, and the Charity has been notified of the executols intention to make
distribution. Where legacies have been notified to the Charity, or the Charity is aware of the granting of
probate, and the criteria for income recognition have not been met, then the legacy Is treated as
contingent asset and di5tlosed if m3teria5.
Income from charitable attivities includes fees for treatment theraples and income earned both from the
supply of services under contrartual arrangements and from performance-related grants which have
conditions that Specify the provislon of particular services to be provided by the Charity.
Grants where related to performance and specific deliver2ble5, are accounted for as the Charity earns the
rlght to tonsideration by its performance.
Income from other tradlng activities Includes income earned from both trading activities in order to raise
funds for the Charity and income from fundraising events and is recognlsed when receivab5e.
Investment income is included when receivable.
Expenditure
All expenditure is Included on an accruals basis and Is recognised when there Is a legal or constructive
obligation to pay. All costs have been direttly attributed to one of the funttional categories of resources
expended In the Statement of Financial Actlvlties. The Charitv 15 not registered for VAT and accordingly
expenditure Is shown 8ross of irrecoverable VAT.
Expenditure on raising funds includes all expenditure incurred by a Charity to raise funds for its charitable
purposes. It includes the costs of all fundraising attivities and events and the sale of bought in goods.
Charrtable expenditure cornprlses those costs incurred by the Charity in the delivery of its attivitles and
services for its beneficiaries. It includes both costs that can be direttly attributed to such activities and those
of an indirect nature necessary to support them Including Costs related to the governance of the Charitv.
The value of services provSded by volunteers has not been Included in these accounts a5 the monetary value
is not easily measured.
Support costs are those funciions that asslst the work of the CharSty but do not directly undertake charitable
activities. Support costs include finance, personnel, payroll and governance costs which support the Charitvs
activities. The bases on whlch support costs have been allocated are set out in note 9.
Stocks
Stocks are valued at the lower of cost and net reallsable value.
Tangible FSxed Assets
A55ets are initially included at C05t. Depreciatlon is calculated 50 as to write off the cost of an asset, less Its
estimated residual value, over the useful economlc life of that asset as follow5:
Equipment
Fixtures & fittlngs
Property improvements
20% straight1Sne
20% straight line
20% straight line
The Charity Capltalises Items above £SOO.
18

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
De51gnated Funds
Designated funds are unrestritted fund5 designated by the Board of Trustee5 for a specific purpose.
Unrestrirted Funds
Unrestricted funds are grants and other Income receivable or generated for the objett5 of the Charity wlthout
further specified purpose and are available as general funds.
Re5trlrted Funds
Restricted funds are to be used for specific purposes as laid down by the donor.
Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain
with the lessor are charged against income on a strai8ht-line basis over the period of the lease.
Penslons
The Charity operates a deflned contribution pension scheme for all employees who have opted to participate.
The assets of the schemes are held separately from those of the Charity in an independently administered
fund.
Barochamber
The costs of the Barochamber were written off to the income and expenditure account in the year of purchase.
Merger Accountlng
These financials statements have been prepared using merger accounting, in accordance with the
Charities Statement of Recommended Practice ISORPI.
Mergèr accounting Involves aggregating the a55ets, liabilitie5 and funds of the comblning charities and
presentlng them as though they had alway5 been part of the same reporting charity. Although the merger may
have taken place part way through a reporting period, the financial statements must be drawn up to include
the results of the combining Charitles for the whole reporting period in which the merger occurred.
Charitie5 can use merged account5 if..
The beneficiarie5 of the charity have not changed slgnSflcantly,'
The purposes for which fLJnds are held have not changed significantly; and
The charity Trustees have not changed signiflcantly
2. INCOME FROM DONATIONS AND LEGACIES
2025
2024
Donations
Legacies
Gift Aid
40,544
6,510
1,893
53,988
1,509
48,947
55,497
Income from donations and legacies was £48,947 12024.. £55,497) of which £48,497 12024.. £51,6471 was
unrestricted and £nil12024: £3,850) was restritted.
19

THE NEUROTHERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
3. INCOME FROM OTHER TRADING ACTIVITIES
2025
2024
Fundralslng- event5
Other fundraising
Merchandise & refreshment sale5
1,674
12,383
3,816
984
17,616
2,553
17,873
21,153
Income from other trading activltles was £17,873 12024.. £21,153) of which £17,873 12024: £21,513) was
unrestricted and £nil12024.. £nlll was restricted.
4. INCOME FROM CHARITABLE ACTIVITIES
Llnrestrlcterl
Restrlrted
2025
2024
Oxygen Treatment
Physiotherapy
Other therapies
Grant5'.
Agnes Hunter Charitable Trust
Charities Aid Foundation
Febru3ry Foundation
Garfield Weston Foundation
Henderson Lo8gle Charitable Trust
Hospital Saturday Fund
National Lottery Cornmunity Fund
RS MacDonald
CEC- Health & Soclal Care Partnership
James Wood Bequest
Russell Trust
162,690
33,031
8,659
162.690
33,031
8,659
138,249
55,434
13.131
7.260
10,000
7,260
20.000
5,000
30.000
2.000
2,000
18.434
18,434
8.260
iO.ODO
5.000
30,0)0
2,C4)0
2,(K)O
5,000
30,000
2,000
18,434
18,434
9,125
10.000
2,￿0
253,380
54,128
307,508
273,199
Income from charitable activities was £307,50812024.. £273,199) of whlch £253,38012024.. £250,939) was unre5trltted
and £54,12812024.. £22,260) w35 restricted.
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025
2024
Net movement in funds
Add back depreclatlon charge
IGainl/Loss on disposal of fixed assets
Interest received
Decreasellincrea5el In stock
Decreaselllncreasel in debtors
IncTeaselldecTeasel In credStors
21,327
46,937
1118,1041
47,575
11,1971
18091
11091
13901
4,841
12,7521
339
15,3821
12,1521
IDecrè8sel/lncrease in cash from operating activitie5
58,317
168,1931
20

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
6. NET IEXPENTUREIIINCOME FOR THE YEAR
Thls Is stated after charglng:"
2025
2024
Inéependent Examinels remuneration..
External Scrutiny
Payroll administration
2,520
1,459
46,937
1,920
1,321
47.575
11,1971
Depreclatlon
IGainl/Loss on disposal of fixed assets
7. EXPENDITURE
CHARITABLE ACTIVITIES
Treatment
Project
Services
Costs
Rai5in8
Funds
2025
2024
Dlrect costs
allocated to actlvltles:
Fundraising & marketing
Physiotherapy staff costs Inote 101
Physio & other therapy services
Beneficiary support costs
Equipment maintenance
and running costs
Support Costs
allocated to activities:
Other staff costs (note 101
Staff recruitment & training
Volunteer & Trustee expenses
Purchases
Rent, rates, insurance & repairs
Heat & light
Telephone & IT support
Office supplies, post and stationery
Travel & subscriptions
Independent Examination fee
Accountancy support
Legal and consulting fees
Payroll administration
Bank charges & other admin
Loan interest
Depreciation
IGainllL055 on disposal of fixed a55et5
7,017
1,145
44,628
8,162
16,010
77,443 140,153
7,375
5,900
4,000
32,815
7,375
4,000
11,842
244
12,086
10,648
17,354
91,787
2,356
879
7,975
117,116 162,148
2,356
3,102
879
196
940
1,127
30,075
29.990
18,685
18,784
11,158
10,026
2,464
4,014
4,707
4,978
2,520
1,920
5,118
4,830
1,350
2,245
1,459
1,321
4,101
4,135
722
857
46,937 47,575
11,1971
940
30,075
18,685
11,028
2,464
4,707
2,520
5.118
600
1,459
4,101
722
35,333
130
750
11,604
25,311
263,866
70,476
359,653 468,762
Total expenditure was £359,65312024- £468,7621 of which £289,17712024: £424,449) was unrestrlcted and
£70,47612024.' £44,313) was restrlcted.
21

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIALSTATEMENTS
YEAR ENDED 31 DECEMBER 2025
SUMMARY ANALYSIS OF EXPENDITURE AND RELATED INCOME FOR CHARITA8LE ACTIVITIES
This table show5 the cost tsf the two main charitable activities and the sources of income directly to support
those activitie5-
Treatment
Servlces
Project
Activltles
TOTAL
Costs
Contributions for therapy
Direct grant support
1263,8661
204,380
49,000
170,4761 1334,3421
204,380
103,128
54,128
Net shortfall of funds from charitable actSvltles
110,4861 116,3481 126,8341
9. ANALYSIS OF GOVERNANCEAND SUPPORTCOSTS
The Charity initially identifies the cost5 of its support function5. It then identifies those cost5 which relate to
the governance function. Governonce costs and other 5UPPOrt Costs are apportioned separately between the
two maln charitable activities undertaken (see note 71 In the year. Refer to the tsble below for the basis for
apportlonment and the analysis of support and governance costs.
Analysls of Support and Governance Costs
General
Support
Governance
Functlon
TOTAL
Basls of
Apportlonment
Salarles, wages & related costs
Volunteernrustees expenses
Premises & office costs
Independent examination fee5
Accountancy / other professional fees
111,497
879
108,056
111,497
879
108,056
2,520
7,177
staff time
exp, claim
Invoiced exp,
governance
Snvolced exp.
2,520
700
6,477
TOTAL
226,909
3,220
230,129
22

THE NEURO THERAPY PLACE
NOTESTOTHE FINANCIALSTATEMENTS
YEAR ENDED 31 DECEMBER 2025
10. STAFF COSTS
The aggregate staff costs were:
2025
2024
Salaries
Reéundancy costs
Employers, Nl
Pension
Staff insurance/Health Plan
183,485
263,859
16,212
15,946
4,421
1,863
6,951
2,957
1,166
194,559
302,301
No employee re￿iVed emoluments totalling more than £60,OW in the year. No trustees received any
remuneration or reimbursed expenses in the current or previous year. No trustees received payment for
profe55ional or other services Supplied to the Charity12024.' £Nill.
The policy for redundancy follows the statutory redundancy provlslons. There were no redundanLy payments
outstandlng at the year end.
Particular5 of employee5:
The average number of staff. calculated on a head count basis, excluding trustees, employed by the Charity
during the financial year was..
2025
No.
2024
No.
Senior Management and Administration
Physiotherapist5
Project Officers
12
23

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIALSTATEMENTS
YEAR ENDED 31 DECEMBER 2025
11. TANGIBLE FIXED ASSETS
Computer Flxtures &
Equlpment
Fittln85
Property
Improvements
Total
COST
At l January 2025
Additions
Disp0531s
6,349
196,752
107,709
310,810
At 31 December 2025
6,349
196,752
107,709
310,810
DEPRECIATION
At l January 2025
Charge for the year
Released on disposal
4,938
651
114,296
35,019
81,949
11,267
201.183
46,937
At 31 December2025
5,589
149,315
93,216
248,120
NET BOOK VALUE
At 31 Docember 2025
760
47,437
14,493
62,690
At 31 December 2024
1,411
82,456
25,760 109,627
12. DEBTORS
2025
2024
Gift aid receivable
Prepayments and accrued Income
Other debtors
1,624
6,026
4,528
1,535
3,956
1,305
12,178
6,796
13. CREDITORS: amounts falllng due wlthln one year
2025
2024
Bank loans (note 151
Other creditors & accruals
5,633
10,710
5,494
13,585
16,343
19,079
24

THE NEURO THERAPY PLACE
NOTESTO THE FINANCIAL5TATEMENTS
YEAR ENDED 31 DECEMBER 2025
14. CREDITORS: amounts falling due after more than one year
2025
2024
Bank loans (note 151
20,272
25,905
20,272
25,905
15. BANK LOANS
2025
2024
Due in less than one year
Due in one to two years
Due in two to five years
Due in more than five years
5,633
5,775
14,497
5,494
5,633
17,767
2,505
25,905
31,399
The Charity secured the UK Government backed Bounce Back Loan Sn May 2020. The loan term has been
extended to ten years with no payments in the first twelve months and interest covered by the UK
Government. The interest rate 15 2.5% fixed for the remaining nine years.
16. ANALYSIS OF CHANGES IN NET DEBT
At
I" Jan
2025
At
31st Dec
2025
Cash
flows
Other non-
cash changes
Cash and cash equlvalents
Cash
Instant access bank accounts
Fixed or notlce term deposlts
164
150,295
164
122,397
82,750
127,8981
82,750
150,459
54,852
205.311
Borrowlngs
Debt due wlthln one year
Debt due after more than one year
15,4941
125,9051
11391
5,633
15,6331
120,2721
131,3991
5,494
125,9051
25

THE NEURO THERAPY PLACE
NOTESTOTHE FINANCIALSTATEMENTS
YEAR ENDED 31 DECEMBER 2025
17. COMMITMENTS UNDER OPERATING LEASES
At 31 December 2025 the Charity had total commitments under non-cancellable operating lease5 as set out
below.
Land and bulldlngs
2025
2024
Operatlng leases whlch explre.,
Within I year
Within 2 to 5 years
18,268
3,953
17,289
22,192
22,239
39,481
18. UNRESTRicfED FUNDS
Balance at
l January
2025
Balance at
31 December
2025
Income
Expendlture
Transfers
Designated Funds..
Barochamber Repair &
Improvement fund
Therapy support fund
125,CQO
125,000
234,074
1260.6461
26,572
125,000
234,074
1260,6461
26,572
125,000
General funds
69,282
92,778
128,5311
126,5721
106,957
194,282
326,852
1289,1771
231,957
The Barochamber Repair and Improvement fund (formerly the Development Fund) is set up to finance any
future major repairs to the chamber system or any future re-location costs of the Centre, or the purchase of
new Barochamber should the existing chamber need replacing. The replacement C05t Is antScipated to be in
excess of the balance currently held.
The Therapy Support Fund has been set up to enable anyone to access the services of the Centre and by 50
doing address health inequalitles by removing financial barriers for those who are unable or find it difficult to
pay for the cost of treatment.
26

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
18. UNRE5TRicfED FUNDS Iconvdl
The other main funders contributlng to the Therapy Support Fund in 2025 are listed below.
Freemasons
Harper Macleod LLP
JSmart&Co
Lothian Buses
PF Charitable Trust
Rotary Edinburgh
Sir Jule5 Thorn Charitable Trust
£1,000
£500
£2,244
£450
£3,000
£1,000
£3,500
The Batchworth Trust
The Eldon Charitable Trust
The Lady Marian Gibson Trust
The Walter Scott Giving Group
The Ward Charitable Trust
Tillyloss Trust
Walker Shoolbraid Trust
£5,000
£2,500
£2,000
£5,000
£1,500
£1,000
Ei,000
UNRE5TRl￿ED FUNDS- 2024
Balance at
Balance at
l January
2024
31 December
2024
Income
Expendlture
Transfers
Designated Funds..
Barochamber Repair &
Improvement fund
Therapy support fund
125,000
125,000
250,233
1389,2421
139,009
125,000
250,233
1389,2421
139,009
125,000
General fund5
165,577
74,315
135,2071 1135,4031
69,282
290,577
324,548
1424,4491
3,606
194,282
27

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
19. RESTRicfED FUNDS
Balance at
l January
20Z5
Balance at
31 Decèmber
2025
Income
Expendlture
Transfers
Phy510therapy equlpment
999
Adapt & Thrive
14,499
Rehabilitation / Wellbeing Support
Online Physio class Equip Fund
Physio classes at LVSC
Long Covid Support Fund
Fatigue & Wellbeing Fund
Holst Fund
Shockwave Machine Fund
Building Resilience
19991
17,5141
136,8681
17151
13781
14,0001
17,7601
12441
11,9981
iio,0001
6,985
36,868
715
757
4,000
500
244
7,992
379
7,260
5,994
10,000
29,706
54,128
170,4761
13,358
Phy510therapy equlpment- Funds received from a number of Trusts and Foundations in 2023 to purchase up
to date èqulpment for use in the physiotherapy department including Funrtional Elettric31 Stlmulation IFES)
equipment and MOTOMed movement therapy equipment. Funds received from Nancie Massie Charitable
Trust, Cotton Trust and Percy Bilton Trust. The net book value of asset5 purchased is now nil.
Funding from the Communities & Recovery Fund IAdapt & Thrivel supporting the remodelling and reflttlng of
our premlses, expansion of phy510therapy treatment rooms with increased physio equlpment. The remaining
balance represents the net book value of assets purchased with these funds.
Rehabilitation 2nd Wellbeing Support Servi¢e- Match funding from the National Lottery Community Fund and
RS MacDonald for three years to 5UPPOrt people wSth complex neurological conditions. The projert will help
people to self-manage, develop coplng strategies and increase Social activities.
Online Physlo Class Equipment- funding from various sources to support the purchase of online equipment
for services and classes. The net book value of a55ets purchased Is now nil.
Funding from the SG Mental Health & Wellbeing Fund Ivia EVOCI to work in partnership with Edinburgh
Leisure to dellver physio/exercise classes at Leith Victoria Swim Centre ILVSCI. The remaining balance
represents the net book value of equipment purchased for asslstance with patient mobility.
Fundlng frorn the Souter Trust and Russell Trust to provlde support fgr clients suffering with Long Covid in
accesslng oxygen therapy. Thi5 funding has now been fully utilised.
Funding from the Agnes Hunter Trust allowed us to develop and dellver a serles of free fatigue and wellbeing
educatlon and sUPPOrt classe5 throughout 2024 and 2025. This Initiative was driven by client feedback,
gathered through a survey in which rnany expressed a need forgreater support in managingfatigue and overall
wellbeing. In re5pon5e, our physiotherapy and rehabilitation team designed and implemented a 19.
28

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENOED 31 DECEMBER 2025
RESTRICTED FUNDS I￿n￿dI
structured programme airned at equipping participant5 With practical strategies to Improve energy
management, enhance daily functionin& and promote overall health.
Funding from a client user to purchase a new hoist for the Physiotherapy department. The net book value of
asset5 purchased 15 now nll.
Shockwave Machine Fund.. With funding from the Hospital Saturday Fund and James Wood Bequest, we
purchased a Shockwave Therapy Machine for use in the Phy510therapy department. This investment
enhantes treatment options, particularly for clients with neurological conditions experiencing spasticity,
such as those with stroke, multiple 5clerosis, cerebral palsy, spinal cord injury, and traumatic brain injury.
Research shows that focused shockwave therapy can reduce muscle Stiffness, improve range of motion,
decrease pain, and enhance functlonal movement. By Integrating this non-lnvasive treatment into our
physiotherapy and rehabilitation services, we aim to support better mobility and quality of life for our
clients. The balance represents the net book value of the asset.
Building Reslllence.. Funding from CAF over two years to undertake work supportlng resilience buildlng
within the organisation.
RESTRicfED FUNDS- 2024
Balance at
l January
2024
Balance at
31 December
2024
Income
Expenditure
Transfers
Physiotherapy equipment
1,998
Adapt & Thrive
22,013
NLCF- Wellbein8 Support Service 22,852
Online Physio class Equlp Fund 1,517
Physio classes at LVSC
1,135
Long Covid Support Fund
2,000
Fatigue & Wellbelng Fund
Hoist Fund
Shockwave Machine Fund
19991
17,5141
122,8521
18021
13781
999
14,499
715
757
4,0
51)0
244
7,992
2,Ix)O
8,260
3,850
12,000
17,7601
13,6061
14,0081
51,515
26,110
144,3131
13,6061
29,706
29

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIALSTATEMENTS
YEAR ENDED 31 DECEMBER 2025
20. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Tangible fixed assets
Current assets
Ctjrrent liabilltles
Long term liabilities
49,332
219,240
116,3431
120,2721
13,358
62,690
219,240
116,3431
120,2721
Net assets
231,957
13,358
245,315
ANALSYSIS OF NET ASS￿5 BEfwEEN FUNDS- 2024
Unrestrlcted Restrlrted
Funds
Funds
2024
2024
Total
Funds
2024
Tangible fixed assets
Current a55et5
Current liabilitles
Long term liabilities
84,665
154,601
119,0791
125,9051
24,962
4,744
109,627
159,345
119,0791
125,9051
Net assets
194,282
29,706
223,988
30

THE NEURO THERAPY PLACE
NOTESTOTHE FINANCIALSTATEMENTS
YEAR ENDED 31 DECEMBER 2025
21. DISCLOSURE RELATING TO CHANGE IN LEGALSTATUSTO SCIO- MERGERACCOUNTING NOTE
On 5 November 2025, the assets and liabilities of Compass Therapy Support Community Ltd were
transferred to The Neuro Therapy Place. In accordance with section 27 of the Charity SORP, the transfer of
assets and liabilities has been treated as a merger with all item5 transferred at carrying value and no gain or
loss arising. The trustees conslder that the conversion to SCIO status did not alter the underlying charitable
activities or operatlDns of the organisation and therefore the comparative figures provide meaningful
comparative infoTmation.
ANALYSIS OFTHE PRINCIPAL COMPONENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Compass
The
The
Therapy
Neuro
Neuro
Support
Therapy
Therapy Combined
Llmlted
Place
Pla¢e
Total
pre-mer8er pre-merger post-merger
Total Income
Total Expenditure
335,621
1291,6771
45,359
167,9761
380,980
1359,6531
Net Income / Expenditure
44,944
122,6171
21,327
Other G31ns and Losse5
Net Movement in Funds
44,944
122,6171
21,327
ANALYSIS OFTHE PRINCIPAL COMPONENTS FOR THEYEAR ENDED 31 DECEMBER 2024
Cornpass
Therapy
Support
Llmlted
The
Neuro
Therapy Comblned
Place
Total
Total Income
Total Expenditure
35D,658
1468,7621
350,658
1468,7621
Net Expenditure
1118,1041
1118,1041
Other Galns and Losses
Net Movement in Funds
1118,1041
1118,1041

THE NEURO THERAPY PLACE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2025
ANALYSIS OF NET ASSEfsATTHE DATE OFTHE MERGER. 5 NOVEMBER 2025
Compass
Therapy
Support
Llmlted
The
Neuro
Therapy Comblned
Place
Total
Tangible fixed assets
Current assets
Current liabilities
Long term liabilities
70,512
235,736
117,2371
121,0791
70,512
235,736
117,2371
121,0791
Net assets
267,932
267,932
Represented by
Unrestricted funds
Restricted funds
231,205
36.727
231,205
36,727
Total
267,932
267,932
22.
COMPANY LIMITED BY GUARANTEE
The members have each agreed to contrlbute £1 In the event of the company being wound up.
23.
RELATED PARTY TRANSACTIONS
Dlrertors donated and contributed £3,793 12024: £1,5791 to the Charity during the year by way of
voluntary donation5 and contributions to services. Other than donations, no dirertor or a person related
to a director had any personal interest In any other contratt or transartion entered into by the Charlty
during the year.
24.
TAXATION
The company has charitsble status and is therefore exempt from tax on its charltable income under the
provision of section 505 of the Incorne and Corporatlon Tax.
32