Chjrity regstrtion nUfflr: SC021851 Tourette Scotland Annual Repwt and St*rnents for the Year Eryled 31 2024 Morris & Young Chartered k£ouritants 6 Atholl Cent PERTrt PHI 5JN
Tourette Scotland Contents Reference and Adminlstrative Details Trustees, Report 2to4 Statement of Trustees, Responsibilits"es Independent Examinee5 Report Ststemert of Finoncial Actlvitles Balance Sheet Notes to the Financlal ststents 9t016
Tourette Scotland Reference and Administrative Details Chairperson Prlnclpal Offlce Inwerélmno &JSltvfj CetKre Aukj Bort Roa1 PHI Charlty Regtstration Nwnber SC021851 independent Examifftr mri< & YoJng Chartered kcourtants 6 Atholl Cresco PERTH PHI 5JN Page I
Tourette Scotland TNstees' Report The trustees present the annua re[t tcgets with financh statements of the tharty for the year ended 31 August 2024. The financial statements have been ppared in acrordartt wth the accounting policies set in note I to the finanaal statements and C(Pty with aP[Iable and the Statement of Recommended t4ath"ce. 'ActountirKJ ReF(rttng by Charities., appIlble to Charities preparing ltsr accnts in accordan wrth the F1nancial ReP"rj sts5ri1 app1Kae in the UK aThJ Reputlic of Ireland {FRS 102) (effective l Jarwjary 2019). Obje¢lives and activities Obiectsandaims Our purp(, as recorded in our constituticffi. are: To advance the ejucation of the public in k(thnd a1 in parb"cular members of the m&Jical arKI educational professions at the neuroktyjical movement dis(Xr kTh)wn as Towette Syndrome. and The rdief of persons sufferirKJ from the disorder by the prO5k)n of wrwt. itKludiThJ nwal. tiCal and financrdl SUFPOrt. for such pewns and their familie& l)ur Tegional SUPTrrt groups have been the lifeblLyxI of the charty for many years rW and a key part of the hdp and suptx)rt we offer to all Imng wrth are affelted ty Tourette Syndrome. We a currently Operang our rwJional groups in L0thn, Gr#mpian. West of Scotkind atxt Frf The demand awareness of Towette SyrKlrome ha5 rnal constant thr(MJghout the year, and trdining sewon5 hejd by l(& authoribes at schools have iEen well red by those attending. The training is provided free so that fvThling o)nstraints within Education do not IMW on the need for training on Twrette Syndrome. Ss are asked to consider Tourette ScilarKI for any FU1raisIrKj events that they take on durirg 1r 5ch)J year. We continue to Work with organisati6 such as NHS S(DIJa. ILxal c(NJncils and private companies along other 3rd sector char$ that 9JPPX)rt p8)k4e Neu1vty and are likdy to SUPkKSrt people living th Tourette SyrKlrome. Page 2
Tourette Scotland Trustees. Report financial review The financia results for the year are set pages 7 to l& The 5ufF4u5 foy the year has een alkKated in fijll to reserve. The Trustees aim to keep at least erbwgh within the Genera Reserve to keep the charty goir¥J for a peTi¢JJ of three months in the event of no 1Ce gewated, and as wch consider re5erve5 to be satisfactory. The Tnstees have been ccmsidering 0[or goirKJ forward and rnISe tt need to bring in further grants and d(nati(ns and have teen (jojCa"ThJ their time to do so. We OJenUY have over 800 regi*ered MemL5 of the charity via Jr Ybte wth many of them proMdirvJ monthly gift-aid donat¥)ns. A 59¥e thank you from all the board tr) everyo who ho conthbuted to tharity. This has been abs(utY key tr) ¢r long-term st3bl1 ty and is greauy appredoted by every¢. ra11 the trustees are sab"sfi&J wrth the d)ariVs ajrrent financkil position. structurei governan and management RecruitmentandappnttoftTVStees The trustees are as stated on the administrati(Yb page. The tnL5tees are vdunteers and they administer the New trLth are trained ty the existing trustee5 as to their le9al otligation5 under tharity law, the Scottish Charity Regulatr¢s guidan truste duties, the dec49on mar¥j duties and the recent financial perf0rrnan and Flans for the fubjre of the tharity. T¢urette Scotland is a registered tharity. The A59yiatK)n is a chariiable unincorwrated a59)oatn and the purp)se and &1M1rstrat1 arrangements are set t in our mn5tituticffl. Finantial instruments Obierti¥es andpolicies The charS activitEs expose it to a number of finaroal rtsks IlUding tyedit risK cash flow risk and liquklty risk. Cash Ilowr The trustees a conscious of the aim to retain gfftiert cash rUr to meet immediate requiremert5 of the charty. Creditrisk The charitys prinapal ffnancial assets are bank bala The clkirtty has no gnIant credfc ris The credlt ri4( ffi liquid fijnds is limited use the cwnterpaths a banks with hlgh ryedfit-ravrwjs agned by irtemab"04 credit-rdtiThJ agenci Page 3
Tourette Scotlarnl Trustees, Report Llquldityrist In order to mantain IiwKfity to ensu that 5ufficiert fvrKls are aailable for On1rj owati)rs and future devebpments, the Charty's liquid fuThls arE kept in a combinabon of bank accounts to 3te it to Se rts everyaY finèr1 ts. The annual was approved by the biJ5t of the th3rity ffi 30 May 2025 and 5wJned on behalf by.. pe4
Tourette Scotland statement of Trustees, Responsibilities The tru5tee5 are responsie for preparing the Ttustee5' Annual Report and the financial 5tstements in accordance with the United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practi) and applicable law and regulation5. The law applicable to charitie5 requires the trustees to prepare financial 5tstements for each financial year whlch give a true and fair view of the state of affai of the charity and of the incoming reurCeS and appliCatn of resources of the charity for that period. In preparing these fInala1 statements, the trustees are required to.. selert Suitable accounting policies and then apply them con5iStenttyi observe the rnethods a1 princip in the Charities SORP; make judgements and estimate5 that are reasonable and prudent; State whether appllcable accountlng standards have been followed, subjert to any material departure5 dIOsed and exrAained in the financial statements; and prepare the financial ststements on the going concem basis unless it is inappr4iriate to presume that the charity will continue in LHJsrness. The trustees are responsible for keeping proper accounting records that disdose with reaSonae accuracy at any time the financial pOtiOn of the charity and enable them to ensure that the finatKial statements comply with the Chanknes and Trustee Investment (Scodand) Act 2005, the Charities Accounts lkntland) Regulations 2006 (as amended) and the provis1or of the Constitution. trustees are alw ie5ponsible for safeguarding the assets of the charity and hen for tsking reasonable steps for the prevention and detection of fraud and other irreguLiritES. Page 5
Tourette Scotland Independent Examiner's Report to the trustees of Tourette Scotland I rewrt on the accounts of the charity for the year ended 31 August 2024 which are set out on pages 7tol6. Respertlve responslbllltles of trustees and examlner Tre charity's trustee5 are reswnsible for the preparab'on of the accounts in accordance with the tems of the Charities and Trustee Investment (Scotknd) Art 2005 and the Charities Accounts (Scotland) Regulab'ons 2006. TFE charity's trustees consider that the auést requirement of Regulation 10(11(al to (c) of the 2006 Accounts Regulations dces not appfy. It is tny re5wnsibility to examine the accounts as requiral under SectDn 44(1)(cl of the Act and to state whether partiojlar matters have ccffie to rny attenb'on. Basis of independent examiner's report My examinatk)n was Caled out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 21K)6. An examination indudes a review of the accounting records kept by the charity aTh a ComrIson of the accoun& presented with those ords. It Èlgo includes consideration of any unusual items or dk)sure8 in the accounts, and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the ewdence that WOLJkl be required in an audit, arNI consequendy I do not express an audit opinion on the view given by the acrnunts. Independent examiner's statement In connection with my examination, matter has come to my attention.. (l)which gives me reasonable cause to belleve that In any maErial reSpt the reqUiremts.. to kp accounting records in aCccydan with Section 44(1)(a) of the 2005 Att and Regulation 4 of the 2006 Accounts Regulations,. and • to prepare accounts whKh accord with the accountin9 records and ccmply TrNith Regulation 8 of the 2006 Accounts Regulakn'oT have not been met; or (2)to which, in my opinion, attention should be drawn in orr to enab a proper understsnding of the accounts to be reathed. Morris & Young Chartered Accountsnts 6 Atholl crent PERTH PHI 5JN 30 May 2025 Page 6
Tourette Scotland Statement of Financial Activities for the Year Ended 31 August 2024 Total 2024 Total 2023 Unrestrirted Restricted Note Income and Endowments from: Donations and legacies Charitable activities 40,606 521 40,606 15,224 Totsl Income Expenditure on: Raising funds Chartable activib.es {6,105) 11,087 (6,105) (2,082) 17,598 Totsl Expenditure Net movement in funds 23,935 621 24,556 1.746 Reconciliation of funds Total fijnds brought forward Totsl funds carried fOard 12 67,353 44,520 l of the charty's activitie5 derive from contlnuing operations during the above two periods. The funds breakdown fr)r 2023 is shown in note 12. Page 7
Tourette Scotland (Registration number: SC021851) Balance Sheet as at 31 Au9USt 2024 2024 2023 Plxed assets Tangible assets CUrrt assets Stocks 1,242 io li 367 119 Cash at bank and In hand 68,195 44,127 Credltors.. AmrtS fallng due *lthln on¢ year 361 706 N•t curr•nt ass•ts Net assets Funds of the rharfty: Restrlcted Income fund• Restricted funds I,n3 1,102 Unrestrkted Income fvnds Unrestrirted fvnd5 T(knl fund¥ 12 The financial statents on pages 7 to 16 wtre apwoved by the Irusiees, arKI authons&1 for on 30 May 2025 and slgw1 M chelr tetslf ty. Page 8
Tourette Scotland Notes to the Financial Ststements for the Year Ended 31 August 2024 l Accountlng pollde statement of compllance The finanoal statements he been prepared In acCthn wtth kn(AJntsng aThJ Reportlng by Charities: Ststement of ReComMeThJj Practice applKaLle to tharities preparing their accounts in accordance with the nanCIal Rewrfjng StsThlard applicatle in the UK and Repu14ic of IaThJ (FRS 102) (effective l January 2019) - {Charities SORP (FRS 102)). the Financial Reporting StsrKJard appliCae in the UK and Rewblt of IrelarKI IFRS 1021, Chorlties aThJ Twstee Investment (Scotland) P£t 2005 aNI the Charitles Ac(QWbts (tland) RegJation5 2[ {as amended). Basls of preparatlon Tourette Scodand meets the definltson of a public bet entity uniler FRS 102. Assets and Ilabilltles are iniually recognised at hIstcal c05t or tran5acdon value unless otherwise stated In rdevant accounting pc4icy r. The flnatal ststennts are presented In stertlThJ (£) ar#J aR rounded to the nearest £1. Golng conc•rn The trustees Conder that there are r#) materlal unctrtslnves abwt the tharws altrty to contlnue as a golng concem. Income and ondowments Voluntsry income indudlrrtj donatK)n51 gfft, legarie5 ar#1 grnnts that pYovide ccfe fuThJing or are of general natu is recognised when the charity has entidement to income, it Is wobable that the income will te recewed and the amount on be measure(I with sufficnt oliabilty. C<$natIc5 and legacle5 are reccrfjnlsed a recvabk ba recdpt Is wobable and al)Unt cèn be rdkbty measurejj. GrnntsrecelvaWe Income from charStat4e I1[KS grant fijndlng subject to SFedfic perf0mlan LXndltions. Grant income IrKI in this tategory promdes futMliThJ to YJFfQrt prcgramme tltIeS and is rogniSed Y4here there Is entiUemen¢ wobability of wipt the amount can te measured wlth sufficient rdlabillty. Expenditure JI expenditure is recwnised On there is a legal or cOnstrtIllE ¢blvJaticffl to that exp&M1iture, it is probable setdement is required and the amount can be Thw5ured refiabty. All costs are allooted to the aPIcable expeIknre heading that aggregate simlar costs to that category. Where costs cannot be direcdy attributed to particular headirvjs they have alkKated on a basis £(¥IStent with the use of resrCeS, with central staff costs albxat&J on the of tr.n spent, and depreciats'on charges allted on the p)rtion of the assei's use. Other costs a all(Kated based on the swead of staff cost& Page 9
Tourette Scotland Notes to the Financial Ststements for the Year Ended 31 August 2024 Ralslng fvnds These are cos inDJrred In attracdng YOntrry inconE a1 ttrKJse InoJrred in trading xty"vltles that raise funds. Charitable Kuvltles Charitstle exFendlture comprises th05e cos InoJreJ by the charty in the ddivery of its Ktivfa'e5 and servic&s f¢y its benefkiarte& It indudes cost5 that on be alkxated directly to such athvfoes and those ¢¢)sts of an indirect nature nec&sary to suppjrt them. Support costs Support costs Indude ntral fu and have been allocated to actmty c05t cateyorle5 on a ba5 consistent wth the use of reSr(e$, for example. dlocatir¥J proity costs by floor areas, or per cawa, staff costs by the bme spent and other c¢ by tha"r usage. T•xJtlon The charity Is ccnsklered to P3ss the tests set t In Paragraph I Sthedule 6 of the Hnance Act 2010 and therefore it meets the definttion of a charitai4e company for UK ccryiration tax purwses. Accrxdingly. the chèrity s potentially exempt tsxation in reSPt of income or capital gains recefved wthin categorEs covered by Chapter 3 Part 11 of the Corporaticffi Tax Act 2010 or Section 256 of the Taxation of aeatle Gains Act 1991 to the exient that 9Jch irKome or galns a applle(J exduslvely to tharitat4e purF4)5e& Tanglble Ilxed asMts Individual fixed assets costing Éi¢J) or more a InSUally rde(l at c(rt le55 any tsueftt accumukited depre0atn aTrJ wbsequent (mUlateI 1mpairnt kisses. DeprecIatI¢ and amortlsatlon Oepreciation is provided on tsrKJit4e flxed assets $0 as to write off the cos1 or valuation, less any e#imated regdual value, over th¥r eycted ecn lrfe as fdlows.. Asset dass Computer Equiwient Fixtures and ffttings Equipment Dewedallan method and rate 25% r&Xuong balarKe 25% redLKing balaiKe 33% straight line Cash and ush equlvalents Cash and cash equivalents u)mpr6e hand and call dep)gts, and (ther th)rt-term hlghly liquid investments that a readily ccrfwertitle to a known arrthnt of cash and are Sub to an in9gnificant rfsk of ch3ry in v Fund strurtur• Unrestricted incLNne funds are genera fuThJs that are avali atle for use at the tru#ee5's dvmtion in fiJrtherance of the obiertives of the charity. Pe 10
Tourette Scotland Notes to the Financi Ststements for the Year Ended 31 August 2024 Restricted inc(yne ftmds a those dcrtated ft use in a partirJJar area or for 5cifiC purpcses, the use of which is restrict&J to that area Or purpose. Flnancial inslrnments The charity onfy has fnancial assets and liabireS of a knnd th woukj qualify as bagc finanoal instruments whith are rLrc4Jnised at their trdnsaclM)n Vall and 9JWuently measured at their settlnt Value. Z Income from donatK*n$ and legacies funts Trrtal 2024 Totsl 2023 t>onatKJns and legacles; D)nations frcth Compan5, trLSts avd Ymthr prlxeeds DMatscfS frcfft in(Iwduds Gft aid redaimed 27,750 11.112 27,750 11,112 14,29J 934 15.224 3 Income from charitsble artivitles Total 2024 T(tsl 2023 Genernl Fundratsfjng DVD5, ks, ban(È etc Grants 37 51 1,401 4,750 9.200 521 The fdlowing gants w8e wved: 8etter Breaks - £7,6fKI12023 - £4,750] £1,6 (2023 - £nil) Page 11
Tourette Scotland Notes to the Financial Statements for the Yr Ended 31 August 2024 4 Expenditure on rntsing funds a) Costs of 9enerntlng donatlons and le9acies funds General Totsl 2024 Total 2023 Cost of rai9ng funds 5 Expendlture on charitsble arti¥ibes Totsl 2024 Total 2023 General ice user actimb'es InsurarKe Depreciation, amorb'5ation and other gmilar costs 8,304 18,150 1,102 16,279 953 1.102 139 275 414 366 Page 12
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 6 Net incomln91(Wkng res4wrces Net incomiThJ resour for y&ir ir(lude: 2024 2023 Depreuation of fixed assets 414 366 urinc tfre }'ear tfr.e chty made the following trsartN)ns trtsteas.. £232 12023.. £604) d exp wwe to wIng ift year. Tre1 expu aThJ ty exper exper6e5 sre r8mbur**d t0umn9 the year. Travel wense5. £Nil (£02): £1031 of exSe5 rE1m to ring the year. Travel expenses and attNty expenses £850 12023.. £711) exFenses were re1Mrse tc during the . Tr1 eypenses atr.Nity èxpngÈs wÉYe re1Mr$e tc uring the year. Travel expense5. £Nd (2023: £28) of exper wwe reimbursed to during the year. Travel expenses. £I,IOé j2023. £40) of ejpenses were rdffltxK%d to Tre1 eenSeS aTrJ activity exFense& il) of expe wwe reimbursed trnNLrir#J the year. ) trLSt&s, any perx)ns Clnected with them, have recawj any ftom the (harty duriTrJ t Or. Page 13
Tourette Scotland Notss to the Financial Statements for the Year Ended 31 August 2024 Taxation The charlty Is a regIster1 charity and is therefore exempt from taxation. 9 Tangible fixed assets Furniture and eqyipmert Tot•1 At I September 2023 Additic5 2,291 557 2,291 557 At 31 August 2024 Depreclatl¢ At L September 2023 Charge for the year 1,192 414 1,192 414 At 31 Augusi 2024 Net book value At 31 August 2024 At 31 August 2023 10 Debtors 2024 2023 Other debtors 367 119 Ilcash and cash equivalents 2024 2023 Cash at bank Page 14
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 12 Funds Balano at i SeNembor 2023 InLvming Resources 31 August 2024 General 43,418 41.127 (17.192) 67.353 Restrkted funds Fordell Firs Annual Camp FurKI Project &Jppcrt FLtnd Lothian Events Fund 7.600 (7,4731 (386) 720 127 1.102 716 Total resbirted funds Ti>tal funds 44.520 69,076 Balance at i Sertember Incoming Resour 2022 BalaTr at 31 August 2023 UnrastriLted fvnds General 30,852 16,676 (4,110) 43,418 TOPS Program Fund Fordell Firs Annual Camp Fund Project pp(rt FuThJ {5,623) (4,750) Total restricted funds 15,570 1.102 Total funds Page 15
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2024 The SpC wrFoses for whith fvrKIs are to be a11 are as fo. The TOPS Pr(3rnm Fund represents monies advanced from Nati(al Lctiery to be led for OLr training outreach and peer jp (TOPS) projram. The rrnS are restricted in that they can only be uwj for the purkxY set OUL Fordell Firs Annual Camp Fund represents MleS from Better Breaks and the CamegE Trust to be used for the Fife's Group annual camp trip to Forddl Fir& The monie5 are restricted in that they can onty be used for the purryJse5 set OUL The Projett &Jpkxyt represents mcnies adva frcth The Gann(Khy Tnjst to be used troining. outreach. webg.te geal runnirrfJ and supw)rt costs. Tr moni¢s are restrKted in that trw only tr used for the pUr[K set OUL The Lcthian Events Fund represents advanoj from Johr&on gnillie to te u*J swtsIIy for events for the Lothkin Group. funds Ilestricted Total funds Genernl funds 2024 Tangle fixed assets Current assets cred.thrs ¢)ver l year Totsl net assets 418 67,296 361 824 1,242 68,195 361 1,723 69,076 fvnds Restric Totsl fvnds General funds 2023 Tangit4e fixed assets Current assets Current I1a.11t1eS 1,099 44,127 706 43,418 709 706 Totsl net a55ets 14Related party transartions There were no related rty transadion5 in the year. Page 16