Chjrity regstrtion nUffl￿r: SC021851
Tourette Scotland
Annual Repwt and St*rnents
for the Year Eryled 31 2024
Morris & Young
Chartered k£ouritants
6 Atholl C￿ent
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 ststen￿ts
9t016

Tourette Scotland
Reference and Administrative Details
Chairperson
Prlnclpal Offlce
Inwerélmno &JSltvfj CetKre
Aukj Bort Roa1
PHI
Charlty Regtstration Nwnber SC021851
independent Examifftr
m￿ri< & 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 p￿pared in acrordartt wth the accounting policies set in
note I to the finanaal statements and C(￿Pty with aP[I￿able and the Statement of
Recommended t4ath"ce. 'ActountirKJ ReF(rttng by Charities., appIl￿ble to Charities preparing
ltsr acc￿nts in accordan￿ wrth the F1nancial ReP￿"r￿j sts5￿ri1 app1Ka￿e 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 a￿1 in parb"cular members of the m&Jical arKI
educational professions at￿ the neuroktyjical movement dis(X￿r kTh)wn as Towette Syndrome. and
The rdief of persons sufferirKJ from the disorder by the prO￿5k)n of wrwt. itKludiThJ nwal. ￿￿tiCal
and financrdl SUFPOrt. for such pewns and their familie&
l)ur Tegional SUP￿Trrt groups have been the lifeblLyxI of the charty for many years r￿W and a key part
of the hdp and suptx)rt we offer to all Imng wrth are affelted ty Tourette Syndrome. We
a￿ currently Opera￿ng our rwJional groups in L0th￿n, Gr#mpian. West of Scotkind atxt Frf
The demand awareness of Towette SyrKlrome ha5 r￿nal￿ constant thr(MJghout the year, and
trdining sewon5 hejd by l(& authoribes at schools have iEen well re￿￿d 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. S￿s are asked to consider Tourette Sci*larKI for any FU￿1raisIrKj
events that they take on durirg ￿1r 5ch)J year.
We continue to Work with organisati￿6 such as NHS S(DIJa￿. ILxal c(NJncils and private companies
along ￿ other 3rd sector char￿$ that 9JPPX)rt p8)k4e Neu￿￿1v￿￿ty 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 1￿C￿e gewated, and as wch consider ￿ re5erve5
to be satisfactory. The Tnstees have been ccmsidering 0[￿or￿ goirKJ forward and r￿nISe tt
need to bring in further grants and d(nati(ns and have teen (joj￿Ca￿"ThJ their time to do so.
We OJ￿enUY have over 800 regi*ered MemL￿5 of the charity via ￿Jr Y￿b￿te 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(￿ut￿Y 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
Recruitmentandapp￿nt￿￿toftTVStees
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 ma￿r¥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)oat￿n
and the purp)se and &1M1r￿strat1￿ arrangements are set ￿t in our mn5tituticffl.
Finantial instruments
Obierti¥es andpolicies
The char￿S activitEs expose it to a number of finaroal rtsks I￿lUding tyedit risK cash flow risk and
liquklty risk.
Cash Ilowr
The trustees a￿ conscious of the aim to retain gfftiert cash r￿Ur￿ to meet ￿ immediate
requiremert5 of the charty.
Creditrisk
The charitys prinapal ffnancial assets are bank bala
The clkirtty has no ￿gnI￿ant credfc ris
The credlt ri4( ffi liquid fijnds is limited ￿use the cwnterpaths a￿ banks with hlgh ryedfit-ravrwjs
a￿gned by irtemab"0￿4 credit-rdtiThJ agenci
Page 3

Tourette Scotlarnl
Trustees, Report
Llquldityrist
In order to mantain IiwKfity to ensu￿ that 5ufficiert fvrKls are a￿ailable for On￿1r￿j owati)rs and
future devebpments, the Charty's liquid fuThls arE kept in a combinabon of bank accounts to ￿3t￿e
it to Se￿￿ rts every￿aY finèr￿1 ￿ts.
The annual was approved by the biJ5t￿ of the th3rity ffi 30 May 2025 and 5wJned on
behalf by..
p￿e4

Tourette Scotland
statement of Trustees, Responsibilities
The tru5tee5 are responsi￿e 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
re￿urCeS and appliCat￿n of resources of the charity for that period. In preparing these fIna￿la1
statements, the trustees are required to..
selert Suitable accounting policies and then apply them con5iStenttyi
observe the rnethods a￿1 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 dI￿Osed 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 reaSona￿e
accuracy at any time the financial pO￿tiOn 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 Ca￿led 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 Com￿￿rIson of the accoun& presented with those ￿ords. It Èlgo includes consideration of any
unusual items or d￿k)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 reSp￿t the reqUirem￿ts..
to k￿p 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 or￿r to enab￿ a proper understsnding of
the accounts to be reathed.
Morris & Young
Chartered Accountsnts
6 Atholl cre￿nt
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 fO￿ard
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
CUrr￿t assets
Stocks
1,242
io
li
367
119
Cash at bank and In hand
68,195
44,127
Credltors.. Am￿rtS 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 state￿￿nts 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 h￿e been prepared In acC￿thn￿ wtth kn(AJntsng aThJ Reportlng by
Charities: Ststement of ReComMeThJ￿j Practice applKaLle to tharities preparing their accounts in
accordance with the ￿nanCIal Rewrfjng StsThlard applicatle in the UK and Repu14ic of I￿aThJ (FRS
102) (effective l January 2019) - {Charities SORP (FRS 102)). the Financial Reporting StsrKJard
appliCa￿e 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 be￿t entity uniler FRS 102. Assets and Ilabilltles
are iniually recognised at hIst￿cal c05t or tran5acdon value unless otherwise stated In ￿ rdevant
accounting pc4icy r￿.
The flna￿tal ststen*nts are presented In stertlThJ (£) ar#J aR rounded to the nearest £1.
Golng conc•rn
The trustees Con￿der that there are r#) materlal unctrtslnves abwt the tharws a￿ltrty 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 suffic*nt oliabilty.
C<$natIc￿5 and legacle5 are reccrfjnlsed a rec*vabk ba* recdpt Is wobable and a￿l)Unt
cèn be rdkbty measurejj.
GrnntsrecelvaWe
Income from charStat4e I￿1[K*S grant fijndlng subject to SFedfic perf0mlan￿ LX*ndltions.
Grant income IrKI￿ in this tategory promdes futMliThJ to YJFfQrt prcgramme ￿t￿ltIeS and is
r￿ogniSed 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 cOnstr￿tIllE ¢blvJaticffl to that exp&M1iture, it is
probable setdement is required and the amount can be Thw5ured refiabty. All costs are allooted to
the aP￿Icable expe￿Iknre 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 res￿rCeS, with central staff costs albxat&J on the of tr.n￿ spent, and depreciats'on
charges all￿ted 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 co*s inDJrred In attracdng YO￿ntrry inconE a￿1 ttrKJse InoJrred in trading xty"vltles that
raise funds.
Charitable Kuvltles
Charitstle exFendlture comprises th05e co*s 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 ba￿5
consistent wth the use of reS￿r(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 reSP￿t 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 ￿a￿eatle 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 r￿de(l at c(rt le55 any ￿ts￿ueftt
accumukited depre0at￿n aTrJ wbsequent ￿(￿mUlate￿I 1mpairn￿t 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 ec￿￿n￿ 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.
P￿e 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 5￿cifiC purpcses, the
use of which is restrict&J to that area Or purpose.
Flnancial inslrnments
The charity onfy has fnancial assets and liabir￿eS of a knnd th* woukj qualify as bagc finanoal
instruments whith are rLrc4Jnised at their trdnsaclM)n Vall￿ and 9JWuently measured at their
settl￿￿nt Value.
Z Income from donatK*n$ and legacies
funts
Trrtal
2024
Totsl
2023
t>onatKJns and legacles;
D)nations frcth Compan￿5, 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 Y￿r 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 tr*sartN)ns trtsteas..
£232 12023.. £604) d exp￿￿ wwe to ￿wIng ift year.
Tr￿e1 expu￿ aThJ ￿￿ty exper
exper6e5 s*re r8mbur**d t0￿umn9 the year.
Travel wense5.
£Nil (£02): £1031 of ex￿Se5 rE1m￿￿ to
ring the year.
Travel expenses and attNty expenses
£850 12023.. £711) ￿ exFenses were re1M￿rse￿ tc
during the ￿￿.
Tr￿1 eypenses atr.Nity
èxpngÈs wÉYe re1M￿r$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
Tr￿e1 e￿enSeS aTrJ activity exFense&
il) of expe￿ wwe reimbursed trnNLrir#J the year.
) trLSt&s, any perx)ns Cl￿nected 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 regIster￿1 charity and is therefore exempt from taxation.
9 Tangible fixed assets
Furniture
and
eqyipmert
Tot•1
At I September 2023
Additic￿5
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 Sp￿￿C wrFoses for whith ￿ fvrKIs are to be a￿1￿1 are as fo￿￿.
The TOPS Pr(*3rnm Fund represents monies advanced from ￿ Nati(￿al Lctiery to be l￿ed for OLr
training outreach and peer ￿jp￿ (TOPS) projram. The rr￿n￿S are restricted in that they can only
be uwj for the purkxY￿ set OUL
Fordell Firs Annual Camp Fund represents M￿leS 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 ge￿al 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
Tangl￿e 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