Charity registration numtrkr.. SC021851 Tourette Scotland Annual Rewt Finala1 Statements for the Year EThJed 31 ALgLLSt 2025 exander J Fyfe MAAT.. CA. tth. Morri5 & YoLmg tharttred Accountsrts 6 Atholl Crescent PERTH PHI 5JN
Tourette Scotland Contents Reference and Admlni5trative Detsils Trustees, Report 2to4 Staternent of Trusteeg Responsibilities Independent Examin*5 Rewrt statement of Nnanclal Actlvltles Balance Sheet Notes to the nanCIal Statements 9t019
Tourette Scotland Reference and Administrative Detsils Chalrperson Andrena Duncan Dek Miller, Treasurer Lauren Reid Gillian MacPherson Carol Gilmour Andrea Lee PrlnflpJl Offlce Inveralmond Business Centre Bond Road Perth PHI 3FX Charlty Reglstr•tlon Number SC021851 Independent Examlner exander J Fyfe M.A.A.T., C.A., Ocha, Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PHI 5JN Page I
Tourette Scotland Trustees, Report The trustees piesent the annual rep)rt together with the flnanclal statements of the charity for the year ended 3E August 2025. The financial statements have been prepared in accordance with the accounb'ng policies set out in note I to the flnanoal statements and comply wlth applicable Law and the Ststement of Recommended Pradice, "Accounting and Rewting by Charib'es" applicable to Charities preparlng their acccunts in accordan with the Financial Reporting Stsndar(i applicable in the UK and Repu1( of Ireland IFRS 102) (effective l January 20191. Objertlves and artlvltles Objerts andalms Our purposes, as recorded in our constituts'on, are: To advance the education of the public in Scouand and In particular members of the medical and educational professions about the neurologlcal movement dlSDrder knDwn as fourette Syndrome. and The relief ol persons suffering from the disorder by the Provision of supwo¢ induding moral, prattiol and financial support, fDr such persons and thdr famllies. ObJertlve4 strateglesandartlvltles Our rlon81 sUPPOrt groups have been the lifeblcKJd of the charity for many years now and a key part of the help and support we offer to all people living with and are affected by Tourette Syndrome. We are currently operating our regional groups Sn Lothian, Gramplan, West of Scodand and Flfe as well as a 5peofic sUPPOrt group for Adults. The deman¢J for awareness of Tourette Syndrome has remained constsnt throughout the year, and tralnlng sesslons hdd by local authodties at schools have been well recelved by those attending. The training Is provided free so that funding constraints within Education do not Impart on the ed for trainlng on Tourette Syndrome. Schools are asked to con51der Tourette Scotland for any fundraising events that they take on during their school year. We continue to work wlth organisations such as NHS Scodand. local councils and private companies along with other 3rd secior charities that support people wrth Neurodiversity and are likely to support peopie Itving with Tourette Syndiome. Flnancial rwlew Policy on reserves The trustee5 aim tr) hold within unrestritted reserves 12 months of employment costs for the Projeci Manager role. Page 2
Tourette Scotjand Trustees, Report The flnancbal results for the year are set out tx page5 7 to 19. The unrestricted surplus for the year has been allocated in full to the general reserve. The Trustees also aim to keep at least enough wthin the General Reserve to keep the charity going for a peri(*J of months in the event of no income being generated, and as such consider the reserve5 to be satbsfactory. The Trustees have been considering their options goiro forward and recognlse the need to brlng In further grants and donattons and have been dedicating thelr me to do We currentsy have over 800 reglstered members of the charlty vla our webslte wlth many of them providing monthly gift-aid donations. A massive thank you goes out from all the board to everyone who has contributed to the charity. This ha5 been absolutdy key to our long-term stsblllty and Is gready appreciated by everyone. We have also received funding from a number of ofganisations which has allowed us to ClU1t a full time employee to dea with the day to dèy running of the charity. Funding has also allowed the support and advancement of our Training, Outreach and Peer Support (rops) program. Overall the trustees are satisfied wilh the charity's current financial position and are confident of the continued growth of the organatr"0 in the coming years. structurei governance and mjnagement Recru1tmentandappntMent of trustees The trustees are a5 Stated on the administration page. The trustees are volunteefs and they admlnbster the soclety. New trustees are tralned by the exlsting trustees as to their legal a+gationS urwjer charlty law, the Scottbsh Charlty Regulator's guldance on trustees, duties, the declslon making duties and the (ent financial perforrnan and plans for the future of the charlty. oryanItIonalstrnctVre Tourette Scouand is a registered charity. The Association is a charrtable unincorporated association and the purpose and admlnistration atTangements are set out In our constitution. FSn•nclal Instruments Objethves andpolicies The charitys artivities expose it to a number of financial risks induding credit risk, cash flow risk and Ilquidity risk. Cash Ilowrisk The tru5fees are conxious of the aim to retaln Sufficient cash resources to meet the Imm&Jlate requbrernents of the charity. Creditrisk The charity's pAncipal financlal assets are bank balan. The charity has no Signint concentration of credit risk. The credit risk on liquid funds is Ilmited because the counterparties afe banks with high credit-ratings assigned by international credit-rab'ThJ agencle5. Page 3
Tourette Scotland Trustees, Report quhlltyrisk In order to maintain Illuty to engJre that sufficient funds are avallable for ¢xooing operat)ns and future developments, the Charity's liquid funds are kept in a combination of bank accounts t¢ enae it to seNce its everyday fina01 r1% The annual pcrt was ap&j by the tru5tee5 of tr charity on 29 Ayil 2026 aNI Sigrd on Its behalf by: Andrena DUan Chairperson Page 4
Tourette Scotland ststement of Trustees, Responsibilities The trustee5 are r&Ep)rL9ble for the Truste, Annual Rep)rt and financsal ststements In accordance w.th the United Kingdom kcounting StsTrJards (Untsd ngdorn Generally Acpty Accounts'ng Pracbce) and applicable law and regulabon& The Law applicable to charib.es require5 the trustees to prepare fironcial statrments for each finanaal year which give a true and tsir wew of the stste of aifdirs of the charity and of the incomirYJ resources and applEcAtr)n of resources of the tharity for that In preparing these finala1 Statements, the trustees are required to: select suitable accDuntiThJ pc4icie£ and then apF4y them condY. observe the mettrKKls aThJ prinoples in the Charities SORP: make judgements &mètes that are reasonable and prudt. state whether apicae accounting stsndards have been fooWed. wbiert to any material departures disdosed and exF4ained in the finanaal 5tatements,' ar)d prepare the finarKial statements on the g¢ing cortem bass e$S rt is Inaplate to pre5U that the charity will cDnb"nue in trIneSS. The trustees a resptsnslte for keeping prOr accounting records that disdose wth reasonatAe accuracy at any time the finark ption of the charity enae them to ewre that ts financial ststements comply with the charit and Twstee Investment Iscodandl Act 2CK)5, the Charities Accounts (Scouand) Regulatior6 2[ (as amended) and the prowsions of the Constitution. The trustees are al resPible for safeguardiThJ the assets of the charity and hence for tsking reaS)nab steps for the preventb)n and detecbon of fraLKI aTrJ Otr irregubrities. Page 5
Tourette Scotland Independent Examiner's Report to the trustees of Tourette Scotland I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 7tol9. Respectlve responsibllities of trustees and examiner The charity's trustees a responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10{l)(al to {cl of the 2LY)6 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)Icl of the Act and to state whether particular matters have come to my attentlon. Ba$1$ of Independent examlner's report My examlnatSon was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulation5 2006. An examination includes a review of the accountlng records kept by the charlty and a comparison of the accounts presented with those records. Tt also includes consideration of any unusual Items or disclosures in the accounts, and seeking explanations from you as trUstS conrnng any such matters. The procedures undertaken do not provide all the evldence that would be required in an audlt, and consequently I do not express an audit opinion on the view glven by the accounts. Independent examlner's statement In connectlon wlth my examlnatlon, no matter has come to my attention.. (l}whlch glves me reasonable cause to belleve that In any materlal the requirements: to keep accounting records In accordance wlth Settlon 44{1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and to prepare accounts whkh accord wlth the accountlng records and cOmY with Regulation 8 of the 2006 Accounts Regulatlons have not met,, or (2)to whlch, in my opinion, attent6on should be drawn In order to enable a proper understandlng of the accounts to be reached. Alexander J Fyie M.A.A.T., C.A., Dcha. Institute of Chartered Accountants of Scotland Morris & Young Chartered Accountsnts 6 Atholl Crescent PERTH PHI 5JN 30 April 2026 Page 6
Tourette Scotland Statement of Financial Artivities for the Year Ended 31 August 2025 Total 2025 Total 2024 Unrestrlrted Rertrlcted Note Income and Endowments from: th)nations and legacies Charitable acty'vits'es 43,239 509 43,239 40,606 Total Income Expenditure on: Raising funds Charitable ath'vities (19,810) (19,8101 27,035 (6,105) Total Expenditure Net income Gross transfers beeen fvnds 11,333 51,741 63,074 24,556 419 Net movement in funds 11,752 51,322 63,074 24,556 Reconclll•tSon of funds Total fund5 brought forward Total funds carried forward 14 132 150 l of the charlty's activities derive from continuing operatlons durlrvJ the above two perlcé5. The funds breakdown for 2024 is shown in note 14. Page 7
Tourette Scotland (Registration number: SC021851) Balance Sheet as at 31 August 2025 2025 2024 Note Flxed assets Tangible a55ets io 1,777 1,242 Current assets stocks Debtors Gish at bank and in hand 899 1,090 130 570 604 367 li 12 132,559 68,195 Credltors: Amounts falllng due wlthln one ye•r 13 361 Net current assets 130 373 Net assets 132 150 Funds of the charlty: Restilcted income funds Restrirted funds 53,045 1,723 UnrestrlLted Income funds Unrestricted fund5 Total fund$ 14 132 150 The financial statements on pages 7 to 19 were approved by the trustees, and authorised for issue on 29 April 2026 and signed on thelr behalf by: Andrena Duncan Chalrperson Page 8
Tourette Scotland Notss to the Financial Ststements for the Year Ended 31 August 2025 l Accounting poliaes ststement of complian The finatKial statements have been Prepar in acC[Ydan Accwnting and Reporting by Charitie5: Statement of Recommended Pracbce applKatrAe to d)arib"e5 preparing their accounts in accidance with the Rnanaal Rewrting StsrKlard apIcatIe in the UK and Reputlic Df Ireland (FRS 1021 (effertwe l JanLJary 2019) - (Chartties SOPP (FRS 102)). the Finanoal Reporb'ng stslard applicable in the UK aThJ RepU1C of IrdaThJ IFRS 102), the Charities and Trustee Tnvestment Iscodandl Att 25 (Jarities Accounts (oaTrI} Regulations 2006 (as amend1). Basls of preparation Tourette Sc(iland meets the definition of a w)111 benefit entity under FRS 102. Assets and liabilits"e5 are inits'ally recognised at hi5tOfical cost or transactyon Val Un ¢Jtherwise stated in the rdevant acccAJrting wlicy mtes. The finar1 5tsterrents are presented in steding 1£) are roed to nearest £1. Going concem The tnJst congder that tlwe are Th) material uncutsinties about the charrvs ability to continue a5 a gthng concern. Income and endowments Voluntary inccyne induding (ksrotKJns, gifts, ae5 aNJ grdnts that provide c(e fvnding or are of general nare is reco9nise(I when the charity has entidement to the income, it is bate that the income will be e1Ved and the amount (an k measur&J wrth suf1nt rdobilty. Donati(¥ and legacies are rOgniSed a rece¥vab bass when rerept 15 babIe and arrt)unt can be relialAy measured. Grants recelvable Income from tharitst4e acbvtbes indudes grant funding subject to wofic performarKe condilions. Grant income included in this catry provides fuThJiJvJ to support prrfvJramme activities and is recognié where there is entiUemen¢ tKobability of receipt aThJ the amount can measured with suffiaert rdiability- Expenditure All expendittjre is recognffA once there is a legal or constnKtive ob1lgatsc to that exrend"thre, it is probable sdement is required and ihe amount (an be meayjred rJab. All casts are allocatsé to the applicable expeTrJittJre heading that aggregate smilar costs to that category. Where costs cannot be direLY attributed to party.lar headirvjs they have been allocAted on a basis c()sistent with the use of resour, with ntral stsff costs alk(ated on the W's of time spen¢ and depreciati¢)n tharges allocated on the tiOn of asset's use. Othw suprxxt costs a allLKated base(S on the spread of staff c05t Page 9
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 Raising funds These are costs Incurred In attracting voluntsry income and tho incurred In trading actlvltle5 that raise funds, Charftable artlvltles Charltable expendlture comprfses those costs Incurred by the tharity In the ddivery of Its activltses and services for its beneflclaries. It Includes both costs that can be allocatsd dlrectly to such 1VIde5 and Ihose costs of an indirect nature nece55ary t0 5UPPOrt thern. Support costs Support costs inclLKte central functtons and have been allocated to cost categorles on a basls consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by thelr usage. Govern•nce costs These include the costs attributable to the charity's compliance wlth constitutlonal and statutory requirements, induding audit, strategic management and trustees, meetings and reimbursed expenses. Taxatlon The charity is considered to pa55 the tests set out In Paragraph I Sthedule 6 of the &nance Act 2010 and tt)erefore it meets the definition of a charltable company for UK corporation tax purposes. Accordingly, the charlty Is potentially exempt from tsxation in respert of Income or capltal gains recelved wlthin categorie5 covered by Chapter 3 Part 11 of the Corporaton Tax Act 2010 or Section 256 of the Taxatlon of Chargeable Gains kt 1992, tr* the extent that such Income or galns are applied exdusively to charitable purposes. Tanglble flxed assets Individual fixed assets costing £100 or more are initially recorded at cost, le$5 any subsequent accumulated depreciabon and subwuent accumulatsd impairment losses. Depreclatlon anfl amortisatlon Depreoation is provided on tangle fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expetted useful economic life as follows.. Asset da$s Computer Equiprnerst Hxtures and fittings Equipment Depreciation method and r•t• 250/0 reducing balance 25010 reducing balance 33% straight line Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call dep051t5, and other 5hort-term highly Ilquid investments that a readily convertible to a kntswn amount of cash and are subject to an insignificant risk of change in value. Page 10
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 Fund structyre Unrestricted incrxne are ga)ernl fuTrJs that are avali able fw use at the trustees, L1is(retion In fvrtherance of the obiectyves of the d)arty. Restrirted income funds are those dcatl use in a particular area or for speofic purp¥)seS1 the use of which is restn.ctsl to that area or wrrxjse. Financial instwments The charity has fiThan(ial assets and liatilites of a ki1 that WLNJIO qualify as financial instruments which are recC*JrSed at their tran&iC)n value and sUben11Y rnea5ured at the(r settlement value. 2 Incon fr(wn donatitins and legacies funds General Totsl 2025 T¢)tal 2024 Donations and legacies,. Donations frrxn companEs, trusts and similar pi(Keeds Donations from iTrJividik4s Gift aid redaimed 23,(IXI 17,671 23.000 17,671 27,750 11,112 3 Income from charitsble activities funds General Totsl 2025 Total 2024 FurKiraisi DVDS, books, barids etG Grants 125 125 37 Page 11
Tourette Scotland Notes to the Financial Ststements for the Year Ended 31 August 2025 The fdlowlng grants were recelved: Better Breaks - £8,50012024 - E7,61Y)I Johnston Smillie - £l,OW12024 - £1,f£(J) Hays Travel Foundation £2,485 (2024 - £nll) Volvox Trust - £l,01]012024 - £nil) Agnes Hunter Trust - E5,IXx) (2024 - £nil) Thi5tledown Trust - E5CQ12024 - £nil) Conundwm Charitsble Trust- £i.C(NJ12024 - £nil) White Top Foundats"on £S,C#)J (2024 - £nil) Jexander Moncur Trust - El,OCrf) {2024 - £nil) Erskine Cunningham Hill Tru5t- £l,OCQ (2024 £nil) New Park Educational Trust- £1,5(KJ (2024 - £nil) Ponton Trust - £3,00012024 - £nill Awards for 1 - £17,19112024 - £nil) Weir Charitsbse Trust- £5,OCQ12024 £nil) Hugh Fraser Foundation - £4,99512024 - £nill Schuh Trust - É5,OC(1 (2024 - £nll) Hospitsl Satyrday Fund £2,Cl2024 - £nil) North Ayrshlre Council £l,CKX)12024 - £nil) 4 Expendltur• on ralslng funds a) Costs of generntlng donatl(bTrs and legxles funds Genernl Total 2025 Total 2024 Cost of raising funds Page 12
Tourette Scotland Notss to the Financial Statements for the Year Ended 31 August 2025 5 Expenditure on charitable activities fuNIs General Totsl 2025 Totsl 2024 fun¢ts Service user adItIeS Insurance Depreciation, amortlsatk)n arrfl other &milar costs Stsff costs G)vernance costs 11,616 742 8.761 20,377 742 18,150 1,102 247 593 5,263 414 5.263 Page 13
Tourette Scotland Notes to the Financial Ststements for the Year Ended 31 August 2025 6 Net Incomlngloutgoing resources Net incnming resourcs fof the year indLKIe: 2025 2024 tkpreoakn.on of fixaJ assets 593 414 During the year the charity the folkM1 transath.ons with trusts. Sarah MCCI £54712024.. £8501 of exr6e5 were rrntlse0 to Sarah Mcaory during the year. Travel expenses and &tivity expense Gillian Macpherson £525 (2024.. £138) of exFerses were MIr5ed to Gllkin MacPrtA)n dunng the year. Travel expense Carol Gilmour £14812024: £1,106} of expenses were 1MlMjr5ed to Car(4 GImr dumg the year. Travel expenses and acbvty exper6es. No trustees, n(r any per5)r connerted with them, any remuneratirm from the tharity during the year. 8 Staff costs The &Jgregate payrrAI cosfs were as fdltsws: 2025 2024 Stsff costs during the year were: Wages and salaries Penswjn costs 5,228 35 The monthly averwje number of pwg)ns (induding senior management team) emFloyed ty the d)arity during the year expressed as full time equivalents was as folbws: 2025 2024 Providing supwort s&%or Page 14
Tourette Scotland Notes to the Financial Ststements for the Year Ended 31 August 2025 1 12024- nil l of the above employees partiopated in the Defined Contribution Pension Stheme5. No employee recelved emoluments of more than £60,000 during the year Page 15
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 9 Taxation The charty is a regi51ered tharity arKJ is thereft*e exempt from taxatk)n. IOTangible flxed assets FurnIre and equipment Totsl At I Septembu 2024 ditiC5 2,848 1,128 At 31 August 2025 3,976 3,976 Depreciation At I September 2024 Charge for the year I,E4)6 593 1,606 593 At 31 August 2025 Net Ix•ok value At 31 August 2025 At 31 August 2024 li Debtors 2025 2024 Other debtors 367 12Cash and cash equlvalents 2025 2024 Cash at bank 130 570 13 Creditors: amounts falling due within one year 2025 2024 other creditors Acuuals 126 235 2.120 361 Page 16
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 14 Funds Balance at Balance at 31 August 2025 September Incoming Resources 2024 rer¢e5 expended Transfers Unrestrirted funds General General 67,353 43,748 132,4151 419 79,105 Restricted funds TOPS Program Fund Fordell Firs Annual Camp Fund Project Support Fund Lothian Events Fund West of kovand Events Fund Project Manager FUTh 33,480 {5,4631 (4191 27,598 127 8,500 (5,926) (7161 (1,485) 2.701 716 395 1,000 1,000 Total restrlrted fund5 419 Totsl funds 109 919 132 150 Balan at i September 2023 Balance at 31 August 2024 Incomlng Resources resourc85 expended Unrestricted fvnds General General 43,418 41,127 117,1921 67,353 Restricted funds Fordell Firs Annual Camp Fund Projert Support Fund Lothian Events Fund 7,60D {7,4731 (3861 720 127 716 1,102 Total restricted funds Total funds 50 327 25,771 69,076 Page 17
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 The specTfic wrposes for which the funds are to be appl are as follows.. The TOPS Program Fund represents mcrf)ies a(fvanced from 14 different funders to be used for our Training, Outreach arld Peer pport (TOPS). The monies are restricted in that they on only be used for the purposes set OUL Fordell Firs Annijal Camp Fund represents monles advarKed from Better Breaks to be used for the Fife Group's annual camp trip to Fordell Firs. The monies are restritted in that they can only be used for the purposes set OUL The Project Support FuThJ represents monie5 advanced from The Gannochy Trust to be used for training, outreach, website and general running and support Costs. The monies are restrttsd in that they can only be used for the purposes set out. The Lothian Events Fund represents monies advanced from Johnston Smillie to be used specifically for events for the Lothian Group. The West of Scouano Events Fund represents monies advanced from North Ayrshire Councd to be used specifically for events for the West of &ofjand Group. The Projert Manager Fund represents monies advantrd from Awards For All, Agnes Hunter and RS MacDonald for the salary and employment Costs for the charity's fvll time project manager role. The monies ale restricted in that they can only be 4Jsed for the purposes set out. Unrestricted Reserve5 The trustees aim to hold within reseNes 12 months of emF4oyment costs for the Projert Manager 15 Analysis of net assets between funds funds General Restricted funds Total funds 2025 Tangible fixed assets Current assets Current liabilities 740 1,038 52,007 1,778 132,558 2,186 80,551 Totsl net assets 132 150 Page 18
Tourette Scotland Notes to the Financial Statements for the Year Ended 31 August 2025 funds Restricted Totsl funds funds 2024 Tangible fixed assets Current a55ets Creditor5 over l year 418 67.296 361 824 1,242 68,195 36L Totsl net assets Page 19