Charity registration number SC016961 Iscotland)
ENABLE (EDINBURGH BRANCH)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

ENABLE (EDINBURGH BRANCH)
LEGAL AND ADMINISTRATIVE INFORMATION
Tru81005
Charity number
Charity number Iscotland)
SC018%1
Regltst•r•d office
9 Balfour Drive
East Catder
EH53 OTS
Indop•ndent oxamlner
Johnston Smillie Ltd
S South Gyie Crescent Lane
Edinburgh
EH12 9EG
Banker5
B8nk of Scotland
206 St Johns Road
Edinburgh
Barclays Bank
Edinburgh
Sollcltors
Connell & Connell WS
10 Dublin Street
Edinburgh
EH13PR

ENABLE (EDINBURGH BRANCH)
CONTENTS
Page
Trustee5' report
Statement of trustees, responsibilities
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-15

ENABLE (EDINBURGH BRANCH)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial slatements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with Ihe accounting policies set out in note 1 to the
financial statements and comply wlth the charity's constltullon, the Charilles and Trustee Investment (Scotland) Act
2005, the Charities Accounts {Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by
Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth
the Financial Reporting Stsndard applicable in the UK atid Republic of Ireland (FRS 102)° (effective l January
2019).
Objectives and actlvities
The main aims and objectives of ENABLE are to provide support, infomiation and services for people with leaming
disabilities and their families.
The Edinburgh branch runs a number of different clubs and activities for its members, which are well supported and
popular. These are run by volunteers to whom the branch Is very grateful for giving up their time. There are no
employees.
Achievements and perfomiance
As always, we begin by thanking everyon8 whc> h81ps the Branch in so many ways. Most of what we do as a Branch
would usually go into running our three clubs: the Wednesday Club, the Thursday Club and the Saturday Disco.
Without the help of the people who organise and run them there would be no clubs. We are very grateful ID a loyal
team of helpers, inGluding the group of Best Buddies who helped with the club, for all their hard work. Our particular
thanks go lo the tnembers of the Branch Management Committee and for the support given to us by the Office
Bearers. Commlttee members continue to be responsible, on 8 rota system, for openlng and closlng the bulldlng,
running the coffee bar and performing membership checks.
We have ¢ontlnLied to SLSPPOrt the ACE Group whlch Is stlll meetsng r8gula¥ly by Zoom. Ivan Cohen, one of our
committe& members, is still closely involved with ACE.
We continue to work closely with FAIR and wilh the Edinburgh and Lolhians Branch of Downs Syndrome Scouand.
Financial r8view
The18vel of reserves held by Ihe d)arity is £366,698 {2024". £360,985), of which £nil is restricted (2024.. £61) and
£56,321 designated (2024.. £56,321 }. Income has increased to £41,276 (2024- £35,901) while resources expended
have decreased to £35,563 (2024= £35,816) resutting in a net surplus in the year of £5.713 (2024: £851.
Policy on reserves and investmènts:
The office bearers confirm that on a fund by fund basi5, the branch's assets are available and adequate to fulfil the
obligatsons of the Edinburgh Branch of ENABLE. The available, unexpended reserves are, in these uncertain
financial times, held at a level that helps to fund the charity's ongoing activities as well as be available for use in
mainlaining the ageing propety. Temporary surpluses of cash are held in sultsble interest-bearing bank deposit
accounts with the charity's bankers.
The charity maintains restriGted and unrestricted funds depend8nt on Ihe nalure of the funds reGeived.
The committee has periodically reviewed its procedures for minimising intemal risk and the strategy for investing
fLtnds.
Risk Assessment
The Trustees have considered the major risks to which the charty is exposed and have reviewed those risks and
established systems and procedures to manage those risks. There are adequate reserves, and the charity remains
a going concern.

ENABLE (EDINBURGH BRANCH)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
The ¢h3rrty plans lo wnlinue with its main objeGtives as above. There are also plans made for many new activities
during Ihe year.
Struclure* govèrnan¢& and management
The Organi$8tion 1$ an unincotporatell association and is governed by the Charilitss and Truslee Investment
(Scolland) Acl 2005, the Charities Accounts (Scolland) Regulations 2006 (as amended> and the Constitution of the
charty.
The Trustees are elected or r&elected by the 808rd of Truslees at an annual general meeting_ The induction
process for new Truslees involves infomial training by the existing Trustees. The new Truste8 is also provbded with
Ihe charily's Conslitulion, prior year acojunls and prior year meeting minutes.
As this is a relatively small charitsble organisalion the decision-making pro*ss is performe(I by at least two of the
Board of Truslees, as they are heavity involvèd in the day lo day rkjnning uf the Charily,
Although constiluled as a sep8rate charity, we consider ourselves as a branch of ENABLE S¢xlland which has ils
head office in G18sgow but has no other relaled parties except as shown in the notes to the aceounts.
The trustees who served durin
the
ear and u
lo the date
cisl statements were-

ENABLE (EDIN
URGH BRANCH)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Trustees, Responsibllities In relatlon to thè Actountg
Charity law rewires Ihe Trustees to prepare financial statemen15 for each financial year which give è true arEd fatr
view of the charity's financial activities during ihe year and of its financial position 3t the end of the year. In
pr8P8rin9 flnancial statements giving a tnje and fair view, th8 Trustees should folluw best practlce 8nd.
Select suitable aGGounting policies and ther* apply Ihem consislentty:
Observe the me.thods and prlnciples tn ihe Charities SORP:
Make judgements and estimates Ihat are reasonable and prudent;
State whethei applicable accounting standards 8nd statemenls of fecommended practlGe havg been fallowed,
subject to any departLtre5 d15closed and explained in the finanoal st8tements-, and
Prepare the financial statements on th8 going collcern basis unless it is inappropriale to presvme that the
charlty IMII continu8 in operatic￿.
The Trustees 8re ￿sponsible for keeping proper accounting reeords whlch disclose with reasonable accuracy at
any time the financial position of the tharlty and whicli enable Ihem to ensure that the fin8ncial statements compty
with the Chariti6s and TrusLee Invesiment (ScotLgnd} Act 2005. the Ch8ritses Accounts (Scotland) Regulatknns 2006
(as amended} and the. Constitution of the charity. They are also re•ponsible for safogu8rding the assets of the
charity and hence for taking ieasonable steps for ihe prevention and detection of fraud and other irregularitles.
This report has been prepared IN accordance with the Statpment of Recommended PracUc£ - Accounting and
Reporting by Charities FRS 102.
The tNstees' re.
ort ￿,38
roved b the Board of TTUStees.

ENABLE (EDINBURGH BRANCH)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ENABLE (EDINBURGH BRANCH)
I report on the financBI statements of the charity for the year ended 31 March 2025: which are set out on pages 5
to15.
Respective responsibllltles of trustees and examlner
The thaity's trustees are responsible for the preparation of the financial slale.47ents in accordance with Ihe terms
of the Charitses and Trustee Investments (SccAlÈnd> Act 2005 and the Chèritles Aocounls (Scotland j Regulations
2006. The char6t¢s trustees consider that tha audlt raqulrèment of Règulatlon 10(1)(a> to (c) of the 2006
Accounts Regulations does not apply. It is my responsibllity to ex8mine the financial statements as required
under stsciion 44(1)(G) of tlie Act arKI to state whether particular m3tt8rs have conie to my atlentkon.
Bas15 of Independent examlnerfs statement
My exami4ation is carried out in accordafjce wilh Regulatton 1101 the Charilies Accounts (Scotland) Regu121ions
2006. An examinatlon Indudes a revlew of the accountlng records kepi by the charity and a comparisoD. of the
rinancial statements presented wilh Ihose record5. 11 also Includes CDnsiderallon of any unusual Itemg or
disdosums in tho f￿anCial statements. and seeking exolanalions frr)m the trustees conuerning any suth mstters.
The procedures undertaken do not provide 811 the cvidentt that would be required in an audit and consequently I
do not expr&ss an audlt opinlon on the view giv8n by th8 financial gt8t8mènl&.
Independent examinerfs 8tat&m•nt
In conneclion with my examination. no matter has como to my attention..
(a) which gives rne reasonable cause lo believe that iii any material respect the requirements..
(i) to keep a￿untIng r8cords in accordarKe willi seLlion 44{1 J la) of th8 2005 Acl and Regulation 4 of
the 2006 Accounts RegulBtions,' and
[ti) to prepare financial stalements which accord with the accounting records and comply with Regulation
8 of the 2006 Accounts Regul8tions-
have not beeTr met or
(bl to whicli, in my opinion, allention should be drawn in order to enable a proper uiiderstanding of the
financial st8tements to be re8ched.
Johnston Smèllie Ltd
5 South Gyle Crescent Lane
EdirFburgh
EH12 9EG
Daled..

ENABLE (EDINBURGH BRANCH)
STATEMENT OF FINANCIAL ACTivrriES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activiti&s
Investments
Other income
5,025
14,778
14,305
5,601
1,567
5,025
14.778
14.305
5.601
1,567
6,724
11,703
14,743
3,029
302
6,724
11,703
14,143
3,029
302
Total Income
41,276
41,276
35,901
35,901
Expendtture on:
Charitable activities
35,502
61
35,563
34,342
1,474
35,816
Total expenditure
35.502
61
35.563
34,342
1,474
35,816
Net Incomel(expendlture) and
movement in funds
5,774
(61)
5,713
1,559
{1,474)
85
Reconciliation of funds:
Fund balances al l April 2024
360,924
61
360,985
359,365
1,535
360,900
Fund balances at 31 March
2025
366,698
366,698
360,924
61
360,985
The statement of finahGtal acllvities includes all gains and10sses recognlsed in Ihe year. All incoRie and expenditur8
derive from conlinuing activities.

ENABLE (EDINBURGH BRANCH)
BALANCE SHEET
ASAT31 MARCH2025
2025
2024
Notes
Fixed assets
Tangible assels
14
27.752
29,991
Current assets
Debtors
Cash at bank and in hAnd
15
679
340,661
679
332,595
341,340
333,274
Creditors: 8mounts falling due withift
one year
16
{2,394)
(2.280)
Not current assets
338,946
330.994
Total assets less current Ilabllltles
366,698
360,985
The funds of the charity
Restrlcted income funds
Unrestricted funds
17
61
360.924
366,698
366,698
360.985

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity Information
Enable is an unincorporated charity règistered in Scotland with regist8r8d office address 9 Balfour Drive, East
Calder, Livingston, EH53 OTS.
1.1 Accounting Convention
The financial statements have been prepared in accordance with the charity's constitution, the Charities and
Trustee Investment {Scotlandl Act 2005, the Charities Accounts (Scotlanc5) Regulations 2006 (as amended),
FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and
the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102)" leffe¢tive 1 January 2019).
The charity ts a Pubb'c Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in th8 SORP for charities not to prepare a Statement of
Cash Flows.
The financial statemenls a￿ prepared in sterling, which is the functional currency of the charity. Monetary
amounts in thes8 financial stateménts are round8d to the nearest £.
The financial statements have been prepared under the historical cost convention.
1.2 Going concern
Al the time of approving the financial statements, the trustees have a reasonable expectation that the eh3rity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continuè lo adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Designated funds are funds originally denominated as unrestricted income which have been set aside to be
used for a designated purpose in the future.
RestriGle(J fvnds are subject to specific conditions by donors or grantors as lo how they Tnay be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
IA Income
Income is recognised when Ihe charity is legalty entitled to it after any performanGe conditions have been met,
the amounts Gan be measured reliably, and it is probablè that incom6 will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
LegaGies are recognised on receipt or otherwise rf the charity has be8n notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asseL

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollGies
(Contlnued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party. it is probable thst a transfer of economic benefils will be requlr&d in settlemenl. and the amount of
the obligation can be measured reliably.
Resources expend8d are allocated to the particular activity where the cost relates directly to that activty. The
trustees consider there is only one activity of the charity and therefore no costs are apportioned.
ReSoUr￿S expended are recognised in the period in which they are incurred. Rgsources expended include
attfibulable VAT, which cannot be recDvered.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at coyt and subsequenuy measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the followng bases..
Freehold land and buildirtgs
Plant and equipment
2Q/r& straight line
33.30/0 straight line
The gain or loss arising on the disposal of an asset is detemiined as the differen￿ between the sale prO￿edS
and the carying value of the asset, and is recognised in the ststement of financial activities.
1.7 ImpaRrment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to delermine
whether there is any indication that those assets have suffered an impaiment loss. If any such indication
exists, the recoverable amounl of the asset is estimated in order to determine the extenl of the impainnent
loss (rf any).
1.8 Cash and Cash 8quivalènts
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid
investments with orlginal malurities of three months or less, and bank overdrafts. Bank overdrafts ar6 shown
within borrowings in current liabilities.
1.9 Flnanclal instruments
The charity has elected to apply the provisions of Section 11 'Basic FinancAal Instruments. and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
FinanGial instruments are recognised in the Gharity's balance sheet when the charity becofnes party to the
Contractual provisions of the instrument.
Financial assets and liabilitles are offset, with the net amounts presented In the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to seltle on a net
basis or to realise the asset and settle the li3bilily simultaneously.
BasiG r
Inanclal assets
Basic financial assets, which include debtors and cash and bank balanGes, are initially measured at
transaction price including transaction costs and are subsequently carried at 8mortised cost using the effective
Interest method unless the arrangement Gonstitutes a flnanThng transactiDn, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Contlnued)
Basic financial liabir
Basic financial liabilities, including CTeditors and bank loans are initially r&cognised at transaction price unless
the arrangement constitutes a financing trans8Gtion, where the debt Instrument is measured at th& pr&senl
value of the future payments discounted at a mark&l rate of interest. Financial liabilities classified as payable
wilhin one year are not amortised.
Debt instruments are subsequently Carried at amortised Cost, Using the effective int6rest fate niethod.
Trade creditors are obligations to pay for goods or selvices that have been acquired in Ihe ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is dtje within one
year or less. If not, they are presented as non-CU￿enÉ liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are dere¢ognised when the charilVs contractual obligations expire or are discharged or
cancelled.
Critical accounting Èstlmates and judgements
In the application of the chartty's accounting policies, the trustees are required to make judgements. estimates
and assumptions about the carying 8mount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may dÉffer from these estimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects On￿ that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donatiC*ns and legacies
Unrestrfcted
funds
2025
Unrestrlcted
funds
2024
Donations and gifts
5.025
6,724
Charitable activities
Unrestricted Unrestricted
funds
funds
2025
2024
Memberships
Coffee bar income
Raffle income
1.800
10,568
2,410
1,405
8,674
1,624
14,778
11.703

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
IncomÈ from other tradlng actlvities
Unrestrlcted Unrestricted
funds
funds
2025
2024
Non-charitable trading activities
14,305
14,143
Income from Investments
Unrestrlcted Unrestricted
funds
funds
2025
2024
Interest receivable
5,601
3,029
other Income
Unrestricted Unrestrleted
funds
funds
2025
2024
Other income
1,567
302

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitable actfjvities
Total
2025
Total
2024
Depreciation and impainnent
Coffee bar expenditure
Branch membership
Printing, postage & telephone
Repairs & Renewals
Heat & light
Cleaning
MI￿11an80uS expenses
Parties & functions
Insurance
2,239
7,386
250
358
1,193
8.009
5,743
962
6,463
566
3,072
6,972
250
227
896
8,491
6,053
1,370
5,214
991
33,159
33,536
Share of governance CL)Sts (see notè 91
2,394
2,280
35,563
35,816
Analysls by fund
Unrestricted funds
Restricted funds
35,502
61
34,342
1,474
35,563
35,816
The trustees consider ther8 is only Charitable activity which is to provide support. information and services
for people with learning disabilities and their families.
Support costs allocated to activitie5
2025
2024
GovemanrE oosts
2.394
2,280
Analysed between:
Charitable activities
2.394
2,280
2025
2024
Govèrnance costs comprise:
Independent examination fees
2,394
2.280
2,394
2,280

ENABLE {EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Net movement In funds
2025
2024
The net movement in funds is statèd after ch8rgingl(crediting)'.
Depreciation of owned tangible fixed assets
2,239
3.072
11
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
12 Employees
2025
Number
2024
Number
Total
There were no staff employed by the charty, therefore there are no staff or pension costs.
There were no emp5oyees whose annual remuneration was More than £60,000.
13 Taxation
The charity is exempt from tax on income and gains to the ext8nt that these are applied to its charitable
objects.
14 Tangible fixed assets
Freehold land
and bulldlngs
Plant and
equlpment
Total
Cost
At 1 April 2024
144,584
9,223
153,807
At 31 March 2025
144,584
9,223
153,807
Depreclation and Impalmient
At l April 2024
Depreciation charged In the year
114,593
2,239
9,223
123,816
2.239
At 31 March 2025
116,832
9,223
126.055
Carrylng amount
At 31 March 2025
27,752
27,752
At 31 Mardt 2024
29,991
29,991
12

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
15 Debtors
2025
2024
Amounts falllng due wlthln one year:
Other debtors
679
679
16 Creditors: amounts falling due within one year
2025
2024
Accruals and deferred income
2,394
2,280
17 RestrÉcted funds
The restricted funds of the charity comprise the unexpended balan￿S of donations and grants held on trust
subject to specific conditions by donors as to hDW they may be used.
At 1 April
2024
Resour¢e5 At 31 March
expended
2025
The Martin Connell Trust
61
(61)
Previous year:
At 1 April
2023
Resources At 31 March
expended
2024
EnableLink
The MartÉn Connell Trust
1,408
127
(1.408)
(66)
61
1.535
(1.474)
61
Purpose of funds:
Restricted funds
EnableLink: This project is intended to establish a structured volunteertng programme within the Branch. This
could support and strengthen existing club activities, and potentially identify new activities in which the Branch
could become involved.
The Martin Connell Charftable Trust- Thls donation is the resutt of a funding application and the Branch
r6¢eived a cheque of £1.000 from The Martin Connell Trust to d&v&lop the volunteering activities.
13-

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specffic conditions by donotE and grantors as to how they may be used. These indude
designated funds which have been set aside OLSt of un￿stricted funds by Ihe trustees for specrfic purposes.
At l Aprll
2024
In¢omlng
resources
Resources At 31 March
expended
2025
Designated funds
General funds
56,321
304,603
58,321
41,276
(35,502)
360,924
41,276
(35.502)
366,698
Previous year-
At t April
2023
Incoming
resources
Resources At 31 March
expended
2024
Designated funds
General funds
56,321
303,044
56.321
304.603
35,901
(34,342)
359,365
35,901
(34.3421
360,924
Purpose of Designated Funds:
The designated funds have been set aside to cary out roof repairs, to purchase and install a new heating
system and to replace the kitchen.
19 Analysls of net assets between ￿ndS
Unrestrlcted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current asselsl(liabilities)
27,752
338,946
27,752
338,946
366,698
366,698
Unrestrl¢ted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current assetsl(liabilities)
29,991
330,933
29,991
330,994
61
360,924
61
360.985
14-

ENABLE (EDINBURGH BRANCH)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Related party transactlons
There were no disclosable related party transactions during the year (2024 - none).
15-