Charity registration numtrkr.. SC021851
Tourette Scotland
Annual Rewt Fina￿la1 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
De￿k 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 Repu￿1(
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 r￿lon81 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 organ￿atr"0￿ in the coming years.
structurei governance and mjnagement
Recru1tmentandapp￿ntMent 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.
oryanI￿tIonalstrnctVre
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 Signi￿nt 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 Illu￿ty 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¢ ena￿e
it to seNce its everyday fina￿01 r￿1%
The annual ￿pcrt was ap&￿￿j by the tru5tee5 of tr* charity on 29 Ayil 2026 aNI Sigr￿d on Its
behalf by:
Andrena DU￿an
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 Ac￿pt￿y
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 fina￿la1
Statements, the trustees are required to:
select suitable accDuntiThJ pc4icie£ and then apF4y them co￿￿ndY.
observe the mettrKKls aThJ prinoples in the Charities SORP:
make judgements &mètes that are reasonable and prud￿t.
state whether ap￿ica￿e accounting stsndards have been fo￿oWed. 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 Inap￿￿late to pre5U
that the charity will cDnb"nue in trI￿neSS.
The trustees a￿ resptsnslt￿e for keeping prO￿r accounting records that disdose wth reasonatAe
accuracy at any time the finar￿￿￿k p￿tion of the charity ena￿e 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￿ resP￿ible for safeguardiThJ the assets of the charity and hence for tsking
reaS)nab￿ steps for the preventb)n and detecbon of fraLKI aTrJ Ot￿r 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 trUst￿S
con￿rn￿ng 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 cOm￿Y 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
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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 be￿een
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.
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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
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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
acci*dance with the Rnanaal Rewrting StsrKlard ap￿IcatIe in the UK and Reputlic Df Ireland (FRS
1021 (effertwe l JanLJary 2019) - (Chartties SOPP (FRS 102)). the Finanoal Reporb'ng sts￿lard
applicable in the UK aThJ RepU￿1C of IrdaThJ IFRS 102), the Charities and Trustee Tnvestment
Iscodandl Att 2￿5 (Jarities Accounts (￿o￿aTrI} Regulations 2006 (as amend￿1).
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 finar￿1￿ 5tsterrents are presented in steding 1£) are ro￿￿￿ed 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, ￿a￿e5 aNJ grdnts that provide c(*e fvnding or are of
general na￿re is reco9nise(I when the charity has entidement to the income, it is ￿￿bat￿e that the
income will be ￿e1Ved and the amount (an k measur&J wrth suf1￿￿nt rdobilty.
Donati(¥￿ and legacies are r￿OgniSed 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 cat￿ry provides fuThJiJvJ to support prrfvJramme activities and is
recogni*é 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 s*dement is required and ihe amount (an be meayjred r￿Jab￿. All casts are allocatsé to
the applicable expeTrJittJre heading that aggregate smilar costs to that category. Where costs cannot
be direL￿Y 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
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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 Corporat*on 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$5 any subsequent
accumulated depreciabon and subwuent accumulatsd impairment losses.
Depreclatlon anfl amortisatlon
Depreoation is provided on tangl￿e fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expetted useful economic life as follows..
Asset da$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 dc￿at￿l 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 ki￿1 that WLNJIO qualify as financial
instruments which are recC*Jr￿Sed at their tran&iC￿)n value and sUb￿￿en11Y 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,C￿l2024 - £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 adI￿tIeS
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 ex￿r6e5 were r￿rnt￿lse0 to Sarah Mcaory during the year.
Travel expenses and &tivity expense
Gillian Macpherson
£525 (2024.. £138) of exFerses were ￿MI￿r5ed to Gllkin MacPr￿tA)n dunng the year.
Travel expense
Carol Gilmour
£14812024: £1,106} of expenses were ￿1MlMjr5ed to Car(4 GIm￿r 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
FurnI￿re
and
equipment
Totsl
At I Septembu 2024
ditiC￿5
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
re￿￿r¢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
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