REGISTERED CHARITY NUMBER: SC022695 cerebraL paLs scoLLand Report of the Trustees and Financial Statements for the Year Ended 31 March 2026
Pals Scotland ntenl of the Financial Statements r the Year Ended 31 March 2026 Page Report of the Trnstee$ Report of the Independ¢nt Audilors 8 to 10 Statement of Financial A¢tivitie5 I I to 12 Balance She 13 Cash Flow Statement 14 Not¢s to th¢ Cash Flow Statement 15 Not¢s to the Financial Statements 16 to 26 D¢tail¢d Statement of Financial Activities 27 to 28
Cerebral Pals Scotland ort of the Trustees for the Year Ended 31 March 2026 Th¢ Trustees are pleased to present their annual TNstees' report together with the financial statements of the ¢harity for th¢ year ending 31 March 2026. The financial statements comply with the Charities and Trustee Investment {Scotland) Act 2005, the Charitie5 Accounts (Scotland) Regulation5 2006 {as amended) and 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) (effective l January 2015). Who We Are and What We Do Cerebral Palsy Scotland focuses on what people wsth cerebrdl palsy can achieve. Our services support people with cerebral palsy. We artn to help people with cerebral pa15y to build skills to explore the world. to tommunicate their needs and to participate in all aspects of Isfe. Cerebral Palsy Scotland occupies a unique position within Scotland's health. care and voluntary sector. We are= Condition specific.. We focus ¢x¢lusiv¢ly on c¢r¢brdl palsy, enabling ¢on¢entrat¢d, specialist expertise that is rarely available els¢where. Lifespan focused.. We support people with cerebral palsy from infancy through adulthood, addressing th¢ significant gaps that emerge beyond childhood services. Multi-disciplsnary and holistic.. W¢ bring together spla1]st th¢rapy, psychologically informed prdctice, practical advice and comrnunity ¢onn¢¢tion, r¢¢ognising that Cerebral palsy affects physical, emotional and social wellbeing. Focused on complexity and transition.. W¢ support F¢ople with ¢erebrdl palsy at key life stages and point5 of change Founded by families. we have been helping people with cerebral palsy in Scotland for over 30 years. We aim to help anyone, of any age, with any type of cerebral pa15y in Stotland, as well as 5UPPOrting their families, carers and cerebral palsy professionals. We listen to what people with cerebral palsy tell us they need and design and deliver our services accordingly Our vision remains constant.. A Scotland where every person affected by cerebral palsy is supported to thrive. Our mission is to-. 5UPPOrt ¢hildren and adults WSth cerebral palsy and their familie5 through specialist therapy and practical advice_ arnplify the voi¢e5 of th¢ cerebral palsy community in Scotland. and work to increase awareness and knowledg¢ of the condition. advocate for people with cerebral palsy io have access to lifelong excellence across clinical care, education, employment and independent living. What is Cerebr#l Palsy. People with cerebral palsy have damage to their brdin or have a brnin that has developed atypically. The damage to the brdin occurs either before birth or during the child's early development. It causes disrnption to the development of rnovernent and posture. Cerebral palsy 15 the mos¢ wmmon physical disability in children. In Scotland over l 00 children each year will be diagnosed with cerebral palsy. Cerebral pa15y affects a person's ability to control their movement, P05ture and balance. Muscles can be tight. stiff or floppy. Cerebral palsy affe¢t5 mobility, p05ture and balance. One in three children with cerebral palsy are unable to walk. It can also affect communication, eating and drinking, sleep. vision, saliva and bladder ¢ontrol. Three-quarters of people living with cerebral palsy experience Chronic pain. one in two will have a leaming disability and sensory processing difficulties are common in people with cerebral palsy. Cerebral palsy is a lifelong condition. While the original injury io the brain will not worsen over time. as a person with cerebral palsy grows. they can develop secondary problems with their muscles or skeleton. such as increased tightness in muscles and joinis and dislocations. This can change a person's physical abilities over time. People can also experience problems with pain and fatigue as they grow older. No two people experience cerebral palsy in ihe same way. There is no cure. but therapy can influence how the brain develops and is the most important ireaiment for cerebral palsy. Page I
rebral Scotland on of ihe Tru for the Year En 2026 Revlew of the year 2025 2026 was a year of two halves. Given the changes we had to implement at the end of 2024 2025 due to the ongoing challenging financial situation, the first half of the year saw us adapting to our new structures and ensuring that services for our beneficiaries were protected. The second half of the year focused on making new structhre5 work. listening to the needs of our community and developing our strategic focus for the longer terni. The year in numbers: Betwe¢n April 2025 and March 2026 we.. Saw 275 people with cerebral palsy for therapy input (2024125.. 243 individua15) 130 were children and 145 adults (2024125.. 95 children1148 adults) Delivered 103 first assessment appointments (2024125.. 109) 2 families with children and 12dult were seen for therapy with no specific fvnding due to clinical need Presented 7 training webinars and inforniation sessions to 155 people Welcomed 66 people who attended ¢vent5 in the Centre Hosted 156 delegates at the annual conference along with a programme of 16 speakers, I I breakout sessions, and 55 exhibitors a¢r055 30 sta115 Responded to 3 public consultations during the year (Long Temi Conditions Framework, Assisted Dying and Child Poverty) tk21t with over 600 enquiries specifically seeking inforniation on cerebtal palsy Therapy We are delitshied to have helped childTen, adults and families from all across Scotland, supporting people from all but one of Scotland's 14 health boards and all but four of Scoiland's Local Authority areas. Though we are based in Glasgow, we are proud of our ability to help people from all across Scotland living with Cerebral palsy. Everyone who contacted us for therapeutic support was offered a first assessment consultation, either virtually or in person. This assessed the individual needs and identified the appropriate follow up according to clinical need. Therdpy interventions for children included: Baby groups.. 16 families (2024125.. 15 families) Better Start Glasgow.. 12 families (2024125.. 9 families) Therapy with family contributions.. I I families (2024125: 2 families) Argyll and Bui¢ Outreach (17 children and families) Western Isles Outreach (7 families) AAC children's groups 2 group5 with I I children in total Adult support was delivered through-. The Self-management Fund.. 27 adulis (2024125.. 39 adults) Specialist Reviews.. 30 adults {2024r25.. 18 adults) Helping Hands contributions.. 12 adult5 (2024125- 8 adult5) In addition to the alx)ve we delivered p5y¢hologioally infonned support for parents, children and adults. through team working with our Consultsnt Psychologist and provided direct input for 24 people {2024125.' 34 people). Sessions were delivered in a variety of ways to suit service users. 425 were face to facelin person sessions in our therapy centre whilst 200 sessions took place virtually. via Nearme. Our team went on 22 homelschool visits and delivered an additional 52 in person sessions whilst on outreach across Scotland. Post-input reports were collat¢d and issu¢d to all thos¢ who attend for therapy. Our 5¢rvi¢e 15 impacted by cancellations. In total there were 110 appointments canc¢lled durints the year. 64 appointments were cancelled by service users. 12 appointments were wasted by non- att¢nd¢rs, with no notice given. Event5 We hosted 5 50¢ial events. (2024r25.. 9 events) providing a wdriety of opportunities to bring our ¢ommunity together. 66 people attended events during the year. (?0?4n5". IOJ) which included our family Christmas party, adults. lunches. coffee connections. family walk and picnic, messy play session and a pizza party. The 12th annual Cerebral Palsy Scotland conference was held at th¢ Crown Plaza Hotel On 8th October 2025.
Cerebral Pals Scotland Re ort of the Trustees for the Year Ended 31 March 2026 156 delegates (2024.. 218) 16 speakers, I I breakout sessions and 55 exhibitors acr0s5 30 Stalls Training Our training programme was curtailed by our re-structuring and organi5ational development Work. During the year we hosted 7 webinars and infortnatlon se5sion5 (2024ll5.. 13. In total, 155 people (2024125.. 345) people engaged with our training opportunities throughout the year. Organisational Development We have worked on convening around our core purpose and setting out a longer-terni vision for the organisation. In Febrnary, the Trustee5 approved a new l O-year strategic plan for Cerebral Palsy Scotland based on input from people with cerebral pa15y. their families, staff and board during the process. The new strategic plan commences from April 2026. Fundr4i5ing Cerebral Palsy Scotland is wholly reliant on the generosity of individuals, trusts and corporat¢ partner5 to enabl¢ u5 to offer support for people with cerebral palsy and their families. With(wt th¢ir sUPPOrt, it would not hav¢ b¢¢n possible to ensure that the lifeline of vital infomiation and specialist therdpy was acc¢5sibl¢ to ¢V¢ry P¢Tson with ¢¢r¢bral pa15y in Scotland who needed it. W¢ welcomed the new Fundraising team in August 2025, following a human r¢source gap of s¢v¢ral rnonth5. Fundraising closed the 2025r26 financial year at 94 /0 of income target. Individual Giving perfornied well, following successful eampaigns for World Cerebrdl Pa15y Day and The Big Give Christmas Challenge. Campaigns with new creatives were sted across the year to establish benchmarks on propensity to give and conversion on digitsl and direct mail campaigns. We also tested digital donation ask activity with the general public who are unknown to us, with positive Tesulis. We continue to be very ateful io our regular givers who provide the charity with dependable, ongoing support. Community Fundraising had minimal attention for the fjrst Six months of 2025126. However the new Fundraising team worked to estsblish a roster of events, develop Stewardship journeys and make individual connections with some of OUT top community fundraisers. We launched IOK Your Way in October - an accessible, virtual event people could do in their own time, at their own pace. Tru5t5 and Grants The Fundraising team submitted 69 applieations and approached 22 new tru5t5 and restricted grant income exceeded target. The decline in smaller, unrestricted grant5 wa5 observed throughout the financial year which led to the le55 than ¢xpe¢ted unrestricted income fvom TNsts. We are grateful to The National Lottery CO[nu7tIe5 Fund, The CYPFEIF & ALEC Fund, Garfield Weston Foundation. The Glasgow Communities Fund, RS Macdonald Charitable Trust, The Health & Social Care Alliance, Agnes Hunter Trust and others for their continued financial support. Corporate Partnerships We established a new partnerthip with Slater & Gordon Lawyers, with whom we have built a positive working relationthip in 2025126. Digby Brown supported the charity by sponsoring the 12th Annual Conf¢ren¢e in October 2025. Following a difficult financial year in 2024r25. we are reassured by the performance of the Fundraising Team during the second half of the year and by the data and intelligence we haye gathered in order to suptK)rt income generation in 2026127. The drop of near £80k in unrestricted income from Trusts significantly iTnpacted our knttorn line, while the time spent on building the efficiency of oiher income streatn5 helped offset this. Page 3
Cerebral Pals tland ort of the Trustees for the Year Ended 31 March 2026 FINANCIAL REVIEW Financial position This year has been one of transition. Last year we 5ignifi¢antly r¢duc¢d our costs and thi5 y¢ar has ¢on¢entrated on building the foundations in order to operate within an ongoing ¢v¢r mor¢ ¢hall¢nging finan¢ial ¢nvironm¢Dt. We expected to end the year with a deficit but hav¢ planned for a br¢ak-¢v¢n budget in 2026127. W¢ are using our Tes¢rves to fund organisational change and to cover the d¢ficiL We continue to find the funding landscap¢ rhall¢nging. Our total income during th¢ year ending 315t March 2026 from all sources was £578,165 (2025- £783,327) a5 detailed in the attached accounts. Control of costs has been essential and our total ¢xp¢nditur¢ for the year amounted £668.487 (2025.. £917.745). We are therefore reporting a plann¢d d¢fi¢it of £76,087, but the Trustees have approved a break-even budget for 26127 and we remain on track to hi¢ve this. We have worked to secure income from a diverse range of sources. We continue to be reliant on Trllsis and Foundations, which account for 64/0 of our tottl income, but we have made gocKt progress over the year to build the foundations for increases in individual givin& corpolaie support and Community fundraising. Cerebral Palsy Scotland is committed to ensuring acce for AS many people with ¢¢r¢brnl palsy from across S¢oiland as possible and we aim to match funding to need. Ensuring people with cerebral palsy across their lifespan have a¢ces5 to specialist condition-specific support in practice mean5 we continue to rely heavily on ndraiSed incotne. 900/0 of our funding comes from income we have raised. In a challenging funding landscape, we work to ensure that we are not dependent on any one grdni-givet and we ailn to build up a portfolio of sUPWrt that varies in contribution level and grdnt length so that we can plan for and manage change in order to remain a5 Sustainable an organi5ation as p0$5ible. The majority of our costs are fixed comprising of our staff and our building costs, without which we would be unable to deliver our s¢rvi¢es. However, we keep a tight control on costs. and as we have demonstrated during the year we work to ¢nsur¢ that funding 15 spent on frontline services. Expendiiure on charitsble activities totalled £542,310 (2025= £764,091) which repr¢5¢n¢s 810/0 of our total expenditure. InvesttNellt Policy We hold a small number of investments to secure our medium to longer tenn sustainability (5-10 years). The Trus¢ees review the risk profile and the performanee of the fund5 in relation to strategic and immediate cash flow requiretnents and keep our investment policy under close review to ensure the best interests of the or8ani5ation are served. During a volatile investment period, the valuaiion of our investments at 31 March 2026 showed an unrealised gain of £14.235. It is our aim to build up a balanced endowment portfolio to protect the sustainability of the charity for the longer term. Reserves poli It has been the policy of the charity to maintain the unreslricied funds not committed or invested in tangible fixed assets. ('the free reserve5") at a level sufficient to support the current activities of the charity. The Trustees regularly discuss the level of free reserves held and maintain a desire to comply with our previously stated reserves )11¢Y to hold around 6 month5 of expenditure to ensure a level of reserves that will ensure continuity of service provision for our beneficiaries. Ai 3 1st March 2026 we were holding free reserves of £227,105. which currently represents 4 tnonths, operating costs. The Trustees accept that this is below the ideal level of our policy but feel it should be acknowledged that we were required to use our reserves over the last two years due to extremely challenging times. Given that the charity owns its own building and is debt-free. the Trustees are keen now to build up our reserves again so that we can meet our existing policy, rather than aTneRd the policy. We have a plan in place to achieve this over the next 3 years and early signs in the fir51 quarter of 202612027 are encouragin8. In the meantime, the Trnstees will ¢105¢1y monitor th¢ level of free reserves at each board meeting and the policy will be reviewed again in 12 month5. Property The charity holds a designated propety fund of £1,042,937. The purpos¢ of this d¢signated fund 15 to cover the costs of the property owned by the charity as explained in Note 16 on page 24. The specially adapted therapy centre 15 key to delivering the charitable purpose of Cerebral Palsy Scotland. whether providing therapy. training or hosting events for our beneficiarie5 In the building or preparing for the delivery of outreach and other programmes from the building. Page 4
rebral Pal Scotland ort of the Trustees for the Year Ended 31 MaT¢h 2026 FINANCIAL REVIEW Going CoNetrn We continue to operate in a challenging financial context that is unlikely to ease in the near future. We are working to maximise our income potential across a variety of income streams, but we continue to be heavily reliant and profoundly gratefvl to our donors and our fundraising team. As an organisation, we are depettdent on our ability to continue to raise fvnds and the Trustees remain vigilant to the challenges faced. The TSteeS review the charity's Cash flow and reserve5 on a regular basis. A5 Outlined above, the charity has adequate reserves to carry on for the foreseeable fi]ture. Detailed budgets and management accounts are prepared and reviewed regularly by the Trustees. A break-even budget for 2026127 was approved by the Board in February 2026 and reviewed and revised in May 2026. A top level. going ¢on¢ern, budget to March 2028 has also been prepared. All budget a5suinptions are Teviewed by the Board and the CEO regularly throughout the year. The Trustees are confident that the organisation r¢main5 a going concern and are certain that the financial prudence and quick decision5 to adapt to changing financial circumstances that we have demonstrated over a number of recent year5 will Stsnd u5 in good stead to weather the challenges being faced by all organisations. We remain committed to conserving our cash flow, to adapting our services to serve our beneficiaries and to fulfil our charitable purposes of helping and supporting people in S¢otland with cerebral palsy. NEXT STEPS 202612027 will see us re¢urn to a non-defi¢it financial position as we begin the implementstion of our new strategy. Results in the first quarter of 202612027 are enwuraging. We believe we have built solid foundations that will enable us to work towards our aim of enabling people with ¢er¢bral pa15y to build skills to explore the world. to communicate their needs and to participate in all aspects of life. Our clinical, condition specific expertise 15 highly valued and gur community surveys confimi that our multi-disciplinary support is not available elsewh¢r¢. Our development has always been guided by what is best for the cerebral palsy community and we continue to serve the needs of our beneficiaries first and foremosL rather than seeking change and expansion as 2n end in itself. In Scotland, there is an inadequate provision of specialist support and services for people with cerebral palsy and their farnilies. The purpose of our new strategy is to close this gap. Ollteomes Success for us is a Scotland where every person affected by cerebral palsy is supported to thrive. We know we cannot achieve this on our owrt and therefore we remain advocates for Systemic change so that everyone with cerebral palsy has life-long access to knowledoeable, cornpas5ionate services and support. srRUCTURE. GOVERNANCE AND MANAGEMENT Coverning document Cerebral Palsy Scotland is a Scottish Charitsble IncoTPOTat¢d Organisation (SCIO). Its stTUCture, governan¢e and management is set out in the constitution, which is r¢vi¢w¢d from time io time by the Board of Tru5tee5. Recruitrnent and appolntment of new Trustee$ The appointment, removal, power and duties of Trus¢ees of the SCIO are set out in the constitution. The TTUStees are recruited from the following sources.. Parents of ¢hildren attending treatment or adult service user5. and Businesses and individual p¢opl¢ from a PTofessiona] background including medical. legal and financial. Induetion and iraining of new Trustees On appointment new Trustees are provided with relevant infomiation and trainints including provision of inforn)aiion about the SCIO and a discussion of their role with another board member or members. Organisational structure The Trustees meet regularly to discuss the operations of the charity whilst the day-to-day running of the charity is delegated to Stephanie Fraser. Chief Executive iogether with the Senior Management Team of the Centre Manager, the Head of Fundraising and Communications and Senioi Therapists. Page 5
erebrdl Pals Scotland Re ort of the Trustees for the Year Ended 31 March 2026 STRUCTURE, GOVERNANCE AND MANAGEMENT Key maD3gernent remuneration The charity has defined key management as those thai direct and contToI the day-to-day administration of the organi&ition. The CEO leads the Senior Management Team and has overall responsibility for all the charity's activities with support from the Centre ManageT and the H¢ad of Fundraising and Communications. The clinical govemance of th¢ therapy team is shared between the two Senior Therapists, both of whom are Bobath Tutors. Tnjsiees and stsff work Closely together and all Trustees serve on a purely voluntary basis. Management staff remuneration is decided by th¢ Board of Trustees who mark to tnarket. There were no pay increases during the year, apart from those required to meet our commitments to pay the Real Living Wage. Risk mAnaEement Risk review is an itnportanl agenda item for the Trustees, particularly as we Continue io navigate OUT path through challenging times. The Trnstees, together with staff and appropriate external advisors, such as our health and Safety and legal consultants, continue to identify the many risks th¢ organisation fa¢es, r¢¢ording responses and actions and allocating responsibilities and review dates for these. Th¢ ¢harity has a rolling Table of Risk and current risks and any other risks that have been identified or changed are reviewed at each Board meeting. The full Table of Risk is reviewed annually. REFERENCE AND ADMINISTRA TIVE DETAIts Regi%tered Charity number SC022695 Principal addre55 Bradbury House l O High Craighall Road Glasgow G4 9UD Trusttts John5tone- Chair K Campbell- Treasurer K Colquhoun G Craig B Dunn M Ingli5 G Macaulay (appointed 20.8.2025) E Macleod (resigned 22.4.2025) A Mathews J McFarlane (appointed 24.112025) L Miller P Morris F Smart (appointed 20.8.2025) Chief Executive Stephanie Fraser Auditor5 B¢ll Barr & Company, Statutory Auditor 2 Stewart Street Milngavie Glasgow G62 6BW Solicitor5 Mitchells Roberton 36 Hanover Street Glasgow GI 2AD Page 6
reb al Scotland R ort of the T ste¢s for the Year Ended 31 March 2026 REFERENCE AIYD ADMINISTRATIVE DETAILS Battkers Bank of S¢otland 836 Crow Road Gl&sgow G13 IET Virgin Money 30 St Vincent Street Glasgow GI 2HL STATEMENT OF TRUSTEES. RESPONSIBILITIES Th¢ Trustees are responsible for preparing the Report of the Trust¢e5 and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A¢counting Practice). The law applicable to eharities in S¢otlan(L the Charities and Trustee Investment (Scotland) Act 2005, Charities Accounts (Scotland} Regulation$ 2006 (as amended) and the provisions of the charity's constibjtion, requires the Trustees to prepare finartcial stat¢ments for each financial year which give a tnje and fair view of the state of affairs of the charity and of the incoming resources and application of resources. including ihe income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are Tequired to.. select suitable aOUntIng wlicies and ihen apply them consistently- observe the meth(5 and principles in the Charities SORP. follow the prin¢iples and key element5 of good govemance as set out by the Scottish Government Code for the Third Sector. state whether applt¢able UK Accounting Standards have been followed subject io any material departures disclosed and explained sn the financial statements: make judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unles5 it 15 inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting re¢ord5 which disclose with reasonable accuracy at any time the financial position of the chariry and to enable them to ensure that the financial statements comply wÉth the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Reoulations 2006 (as amended) and th¢ provision5 of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hen¢e for taking reasonable steps for Ihe prevention and detection of fraud and other irregularities. In so far as the Trustees are aware: there is no relevant infortnation of whi¢h the charity's auditors are unaware. and the Trustees have taken all the steps that th¢y ought to have taken as a Trustee in order to make them aware of any audit infomiation and to establish that the charity's auditors are aware of that infonnation. Approved by order of the Board of Trustees on 25 August 2026 and signed on its behalf by.. l Johnstone- Trustee Page 7
ortof the Inde endent Audit Cerebral Pals Scotland OpÉnion W¢ have audited the financial statements of C¢r¢brdl Palsy Scotland (the 'charity') for the year ended 31 March 2026 which comprise the Stsiement of Financial A¢tivilie5, the Balance Sheet. the Cash Flow Statement and notes to the financial statements. including a sumtnary of 5ignifi¢ant accounting policies. The financial reporting framework that has been applied in their preparation is appli¢abl¢ law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial siatemenis.. give a true and fair view of th¢ state tsf the charitys affairs as at 31 March 2026 and of its incoming resources and application of resources, for the y¢aT ih¢n ¢nded. have been properly prepared in a¢cordance with United Kingdom Generally Accepted Accounting Practice: and have been prepared in a¢cordanc¢ with the requirements of the Charities and Trustee Investment {Scotland) Aci 2005 and R¢gu[lOn 8 of the Charities Accounts (Scotland) Regulations 2006. B¥si$ for opinion We ¢ondu¢ted our audit in accordance with Intemational Standards on Audiiints (UK) {ISAs (UK)) 2nd applicable law. Our responsibilities under those stsndards are further described in the Auditors, responsibilitie5 for the audit of the financial Statements section of our report. We are independent of the Charity in a¢cordan¢e with the ethical requirements that are relevant to our audit of the financial staternents in the UK. including the FRC'5 Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the Tru5le¢5' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfornied, we have not identified any material uneertainties relating to events or conditions that, individually or ¢olle¢tively, may cast significant doubl on the charity's ability to continue as a going Concern for a period of ai least twelv¢ months from when the financial statements are authorised for issue. Our respon9ibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Other information The Trustees are responsible for the other inforniation. The other inforniation comprises the infoThnation included in the Annual Repor¢ other than the financial staiements and our Report of the Independent Auditors thereon. Our opinion on ihe financial statements does not cover th¢ oth¢r information an(L except to the extent otherwise explicitly stated in our report we do not express any forni of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other infomation and, in doing 50. consider whether the other inforniation is materially inconsistent with the fknancial 51at¢m¢nts or our knowledge obtained in the audit or otherwise appears io be materially misstated. If we identify su¢h mat¢Tial in¢onsist¢n¢ies or apparent material mi5Statements. we are required io detemiine whether this gives ris¢ io a mal¢rial misstatement in the fjnancial statement5 thems¢lve5. If. based on the work we have perfornied, we conclud¢ that theTr is a mat¢Tial mi$5tatetnent of this other inforniation. we are required to report that fact. We have nothing to report in thi5 regard. Matters on which we are required to report by exeeption We have nothing to report in respect of the following tnatters where the Charities Accounts (Scotland) Regulations 2006 require5 US to report to you if, in our opinion.. the infomiation given in the Report of the Trustees is inconsistent in any material respect with the financial statements. or proper accounting records have not been k¢pt,' or the financial statements are not in agr¢em¢nt with the accounting records and retums: or we have not received all the information and explanations we require for our audit. Page 8
Re rt fth Inde endent Audit Cerebral Pals Scotland to the Trnstees of ResnSIbilItieS of Trustees As explained more fully in the Ststement of Ttustees, Responsibilities. the Trustee5 are responsible for the preparation of the financial statements which give a true and fair view. and for such internal control as the Trustee5 detertnine 1$ necessary to enable the preparation of financial statements that are free from material mi5Stat¢ment, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going ¢onc¢m. disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the TNstees either Innd to liquidate the charity or to cease operations, or have no realistic alternativ¢ but to do so. Our responsibilities for the audit of the financial $tal¢rn¢nt$ We have been appointed a5 auditors under Section 4411)Ic) of the Charitie5 and Trnstee Investment (Scotland) Act 2005 and report in accordance with the Act and relewant regulations Tnade or having ¢ff¢ct theTeund¢r. Our objectives are to obtain reasonable assurance about whether the financial s¢atemen¢S as a whole are free from material misstatement. wherher due io fraud or eor. and to issue a Report of the Ind¢p¢nd¢nt Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarant¢e that an audit conducted ll) accordance with ISAS {UK) will always detect a material MisstaMent when it exists. Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. We design procedures in line with our responsibilities. outlined above, to detect mat¢rial misstateTnents in respect of irregularities, including fraud. The extent to which our procedures are capable of d¢t¢Gting irregularities, including fraud, is detsiled below.. Based on our understanding and accumulated knowledge of the charity we considered the risk of acts by the charity which were contrary to applicable laws and regulations, including fraud, and whether such actions or non-complianc¢ might hav¢ a material ¢ff¢ct on th¢ financial statements. These laws and regulations included bui were not limited to rinan¢ial r¢porting standards, charity regulation5 and HMEiC legislation. We evaluated management incentives and opportunitie5 for fraudulent tnartipulation of the financial statements, including the risk of management bi&s and override of controls. Our audit procedures included. bui were not limited to.. Examination of supporting documents for all material balances, transactions and di5cI()sures' Review of minutes of Board meetings,. Revenue year end CutOff procedures- Identifying and testing journal entries; Enquiries of manag¢m¢nt regarding known or suspected instances of non-colnpliance with laws and regulation and fraud. and Obtaining an understanding of the control ¢nvironm¢nt in monitoring compliance with laws and regulations. Because of the inherent limitations of an audit, there is a risk that we will not prevent all irregularities, including those leading lo a material mi5Statement in the financial statements or non-compliance with regulations. The risk increases the more that compliance with law5 and regulations is rem(Trved from the events and transactions reflected in the financial statements. a5 we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than eTror. as fraud involves intentional concealmenl forgery, collusion, omission or misreptesentation. A further description of our reswnsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditoisresponsibilities. This description fornis part of our Report of the Independent Auditors. Page 9
ort ofthe Inde ndent Auditors to the Trustees of Cerebral Pals Scotland Use of our report This report is made solely to the charity's Trustees. as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we rnight state to the charity's Trustees those Tnatters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent perniitted by law, we do Dot accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for our audit work. for this repo¢ or for the opinions we haye fomied. Bell Ba)T & Company, Sta 2 Stewart Street Milngavie Glasgow G62 6BW ry Auditor 25 August 2026 Page 10
Cerebral Pa15 Scotland Statement of Financial Activities for ihe Year Ended 31 March 2026 Unrestricted fund Designated Funds Restricted funds Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 253.283 275,417 Charitable 3ctivitl¢S Cerebral Palsy 5UPPOrt services 9.560 Other trading tIvItieS Investment income Other income 34,163 242 Total 300,471 275417 EXPEiYDITURE ON Raising funds 125,937 Charitable activities Cerebral Palsy support services 210.164 16.260 275,417 Total 336 101 275.417 Net gains on investtnents NET INCOMEI(EXPENDITURE) (21,395) {16,260) RECONCILIATION OF FUNDS Total fund5 brought fotiward 249,503 1,059,197 TOTAL FUNDS CARRIED FORWARD 228.108 1.042.937 The notes forni part of these financial siatetnents Pagell
Cerebral Pals Scotland Statement of Financial Activities for the Year Ended 31 March 2026 31.3.26 Total fund5 31.3.25 Total funds Endowment fund Note5 INCOME AND ENDOWMENTS FROM Donatiorts and lega¢ies 528,700 698,541 Charitable aetivities Cerebral Palsy support services 9,560 22.220 Other trading activities Investment income Other income 34.163 2.519 60,529 469 2277 Total 2,277 578,165 783,327 EXPENDITURE ON Raising funds 240 126,177 153,654 Charitable activities Cerebral Palsy 5UPPOrt seTViC¢S 40.469 542.310 764,091 Total 40.709 668,487 917.745 Net gains on inYesm]ents NET INCOMEI(EXPENDITURE) (38,432) {76,087) (130,691) RECONCILIATION OF FUNDS Total funds brought forward 160,350 1,469,050 1,599.741 TOTAL FUNDS CARRIED FORWARD 121918 1392 963 1.469,050 The notes form pan of these financial siatemenis Page 12
Cerebral Pals Scotland Balance Sheet 31 March 2026 31.3.26 31.3.25 Notes FIXED ASSETS Tangible assets Investments 1,043,940 140.917 1,060,561 126682 12 1,184,857 1,187.243 CURRENT ASSETS Debtors Cash at bank and in hand 13 16,010 21.923 431.877 300.088 453,800 CREDITORS Amounts falling due within one year 14 (91.982) (171.993) NET CURREf4T ASSETS 208,106 281,807 TOTAL ASSETS LESS CURRENT LIABILITIES 1,392,963 1,469,050 NET ASSETS 5 392 963 1469 050 FUNDS Unrestricted funds.. General fund De5Lgnated fund- Propety 16 228,108 1 (142.937 249.503 1.059,197 1271045 1308.700 Endowment funds 121918 160.3SO TOTAL FUNDS 1,392,963 1469 050 The financial statements were approved by the Board of Truslees and authori5ed for issue on 25 August 2026 and were Si8ned on its behalf by.. nstone- Trustee The notes form part of these financial statements Page 13
Cerebral Pals Scotland Cash Flow Statement for the Year Ended 31 Mar¢h 2026 31.3.26 31.3.25 Notes Cash nows frorn operating activitie5 Cash generated from operations Interest paid (111,886) {155.991) Net cash us¢d in operating aciivities 111.886) 156285) Cash flows from investing activitie5 Interest received 2,519 469 Net cash provided by investing activities 469 Cash flows from financing activities Loan repayments in year Income attrIbUbIe to endowment Expenditure attributable to endowment (14,868) 200,469 40.119) 2.277 40 709) Net cash (used in)Iprovided by financing activities 38.432) 145.482 Change in cash and cash equivalents in the reporting period Cash cash equivalent5 at the beginning of the reporting period (147,799) (10,334) 431.877 Cash and eash equivalents at the end of the reporting period 284.078 431877 The notes fomi part of these financial statements Page 14
erebral Pals Scotland Notes to the Cash Flow Statement for the Year Ended 31 Mawh 2026 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.26 31.3.25 Net ¢xpeDditure for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation Charges Gain on investments Interest received Interest paid Income attributable to endowment Expenditure attributable to ¢ndowtnent Decrease in debtors (Decreaseyinerea5e in creditOf5 (76.087) (130,691) 16.621 (14,235) (2,519) 17.090 (3,727) {469) 294 (200,469) 40,119 17,037 (2,277) 40,709 5,913 80011) Net cash used in operations 111,886) 155,991 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.25 Cash flow At 31.3.26 Net casb Cash at bank and in hand 431877 147 799) 284.078 431,877 147,799 284 078 Totsl 43 1.877 147.7991 284,078 The notes fom part of these financial statements Page 15
Cerebral Pals Scotland Note5 to the Financial Statements for the Year Ended 31 March 2026 Accouf4TING POLICIES Basis of preparing the financial Statements The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 1021 'Accounting and Reporting by Charitie5-. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectiv¢ l January 2019),, Financial Reporting Standard 102 'The Fsnancial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005_ The financial stat¢ment5 have been prepared under the historical cost conv¢ntion. with the exception of investments which are included at tnarket value, as modified by the revaluation of certain assets. The Trustees have reviewed the charity's operating costs and the sources of funds available and are satisfied that the charity has sufficient resources to enable it to continue io operate for the foreseeable future. The financial statements are therefore prepared on the going concem basis. Income All income is recognised in the Siatement of Financial Activities once the charity h25 entitlement to the funds, it is probable that the income will be received and the aTnount can be measured reliably. Charitable activities Income from the provision of treatment for children and adults with cerebral palsy is included in incoming resources in the period in which the treatment is provided. Voluntary income and don8tions Voluntary rncome and donations are accounted for when received by the charity. The income fron) fundraising event5 is shown gross, with the associated costs included in fundraising costs Legacies are recognised on the earlier of the charity being notified of an impending dtstribution. or receipt of funds. Endowment income is recogni5ed in the seTnent of Financial Activities on receipt. Rental income reeeivable Rental income is included in the Statement of Financial Activities on a receivables basis. Expenditure Liabilities are recogni5ed as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable thai a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been ¢la55ified under headings that aggregate all cost related to the category. Where costs cannot be directly attribut¢d to particular headings they have been allocated to activities on a basis consistent with the use of r¢sourc¢s. Fundraising costs Fundraising expenditure comprise5 COSt5 incurred in identifying and encouraging people and organi5ations to contribute financially to the charity's work. This includes the costs of fundraising salaries. advertising for donations and the staging of special fundraising events. Charitable activities costs Charitable activities costs comprise those costs incurred by the charity in the delivery of its activities and services for beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with m¢¢ting the constitutional and statutory r¢quir¢ment5 of the charity and Include audit fees and costs linked to th¢ strategic management of the charity. The stsff cost5 have been allocated on the basis of staff time spent on governance activiti¢s. Tangible fixed assets Depreciation is provided at the following annual rat¢s in OTd¢r to write off each asset over its estimated us¢fvl Page 16 continued...
Cerebral Pals Scotland Notes to the Financial Statements continued for the Year Ended 31 March 2026 ACCOUNTING POLICIES- CODtiDued Tangible fixed assets Freehold property Therapy equipment Fixture5 and fittin85 Office equipment 2QA on cost 20/0 on cost IOO/o on cost 250/0 on cost Fixed assets costing rnor¢ than £5,000 are capitaliscd. Taxation The charity is exempt from on its charitable aclivities. Fund accounting Unresrricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Restricted funds can only be used for particular regtricted purposes within the obje¢ls of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purp05e5. Further explanation of the nature and purpose of each fund is included in the notes to the financ2al statements. Pension eosts and other post-retlrement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Fixed asset investments Quoted fixed asset investments are included at closing mid-market value at the balance sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities. Cash at bank and in hand Cash at bank and in hand include5 cash, bank and deposit accout]ts with a short tem) maturity of ttvelve months or less. Financial instrumellts The charity only has financial assets and liabilities of a kind that qualify as basic financial instrum¢nts. B[¢ financial instruments are initially recognised ai transaction value and subsequently measured at their settlement value. DONATIONS AND LEGACIES 31.3.26 31.3.25 Trust income, grants and donations Legacies Supporters, and parents, donations Community fijndraising Corporate donations 368.363 10,021 80.091 50,650 19,575 549,474 5.000 78.157 59,132 528,700 698.541 Pase 17 continued...
Cerebral Pals Scotland Notes to the Financial Statements- continued for the Year Ended 31 March 2026 OTHER TRADINC ACTIVITIES 31.3.26 31.3.25 Events and merchandise Rents received 6,563 32.929 34,163 INVESTMENT INCOME 31.3.26 31.3.25 Deposit account interest 2.519 469 INCOME FROM CHARITABLE ACTIVITIES 31.3.26 31.3.25 Activity Cerebral Pa15y SUPPOrt service5 Cerebral Pal%y 5UPPOrt servi¢e5 Self-funding Scottish Government 9,560 11.660 10.560 9.560 22.220 RAISING FUNDS Raising donations and legaeies 31.3.26 31.3.25 Staff costs Print 2nd design General fundraising 75,543 5,999 114,017 1,676 37.842 125 937 153535 lrtvestment management eo$t$ 31.3.26 31.3.25 Bank fees 240 119 A&tsregat¢ amounis 126,177 153.654 Page 18 continued...
Cerebral Pals Scotland Notes to the Financial Siatemenis - conthnued for the Year Ended 3 I March 2026 CHARITABLE ACTIVITIES COSTS Support costs (see note 8) Direct Costs Tota15 Cerebral Palsy support 5erviees 528 087 14 542.310 SUPPORT COSTS Governance CQ5ts Cerebral Palsy support services 14,223 TRUSTEES. REMUNERATION AND BENEFITS No remuneration was paid to Trusiees for the year ended 31 March 226 nor for the year ended 31 March 2025. Trustees. expenses No expenses were paid to Trustees for the year ended 31 March 2026 nor for the year ended 31 March 2025. io. STAFF COSTS 31.03.26 31.03.25 Salaries Employer pension Social security costs 409,870 34.828 33.637 543.435 50,328 45,338 478 335 639.101 The average monthly number of employees during the year was as follows.. 31.03.26 31.03.25 Direct charitsble work Fundraising and communications Administrative The key manftgcmeni of Cerebral Palsy Scotland is undertakert by the Chief Executive Offieer. the Head of Fundraising and Communications, the Centre Manager and those staff delegated to perforni Head of Therapy duties. The remuneration of these employees, including employer pension contributions. totals £187.977 (2025: £211,829). One ernploye¢ had emoluments in exces5 of £80.000 but les5 than £90,000 during the year (2025= one employ¢¢ had ¢moluments in exce55 of £90,000 but less than £lOO.000). Page 19 continued...
C¢r¢bral Pals Scotland Notes to the Financial Statements- continued for the Year Ended 31 March 2026 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold propety Therapy equipment Office equipment Totals COST At l April 2025 and 31 March 2026 1313,074 116.598 1620.487 DEPRECIATION Ai l April 2025 Charge for year 253.877 16,260 116.598 94,879 94,572 361 559,926 16.621 At 31 March 2026 270 137 116598 94,879 576 547 NET BOOK VALUE At 31 March 2026 ,042.937 580 423 1.043.940 At 31 M&rch 2025 1,059.197 580 784 1060,561 Included in cost of freehold property is freehold land of £500.000 (2025-. £500,000) which is not subject to depreciation. IL FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At I April 2025 Revaluations 126,682 14.235 At 31 March 2026 140.917 NET BOOK VALUE At 31 March 2026 140.917 At 31 March 2025 126.682 There were no investment assets outside the UK. 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Trade debtors Other debtors Prepayments 6.157 250 11,476 10,197 9.853 16.010 21.923 Page 20 continued...
ere ral Pals Scotland Notes to the Financial Statements - continued for the Year Ended 31 Mawh 2026 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Trade cr¢ditor5 Social wurity and other taxes VAT Other creditors Pension contributions Defe)Ted income Accrued expenses 11.498 9.666 1,390 2,632 4.026 52,084 12,229 10.887 907 15 4.273 45.893 97.789 91.982 171,993 Deferred Income At l April 2025 Release of 2025 deferrdls Incorne received in 2026 for fvture periods 45,893 (45,718) 51.909 At 31 March 2026 52.084 15. Af4ALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted fund Designated Fun(ts Restricted funds Fixed assets Investments CuJTent assets Cu)Tent liabilities 1.003 140,917 178.150 91.902) 1,042,937 228,108 1,042,937 31.3.26 Total funds 31.3.25 Total nds Endowment fund Fixed assets Investments Current assets Cuent liabilities 1,043,940 140.917 300,088 1,060.561 126.682 453.800 171.993) 121,938 121.918 1,392.963 1.469.050 Page21 continued...
otl Notes to the Financial Statcments- for the Y ar Ended l March 202 io. MOVEMENT IN FUNDS Net mov¢rnent in funds At 31.3.26 At 1.4.25 Unrestri¢ted funds General fund Designated fund- Property 249,503 1,059.197 (21,395) 16260 228.108 1,042,937 1,308,700 (37,655) 1,271,045 Endowment furtds The Edward Gostling Fund 160,350 (38,432) 121,918 TOTAL FUNDS 1.469 050 76.087) 1,392,963 Page 22 continue(L..
Cerebrnl Pals Scotland Notes to the Financial Statements- continued for the Year Ended 31 March 2026 16. MOVEMEf4T IN FUNDS- eontinlled Net movement in funds, included in the above are as follows.. Incoming resources Resource5 exp¢nd¢d Gains and losses Movement in funds Unrestricted funds General fund Designated fund- Property 300,471 (336,101) 16,260) 14,235 (21,395) 16.260) 300,471 (352,361) 14,235 (37.655) Restricted funds Appletree Trust (Tayside Outreach) The Scottish Govemment'g Children artd Young People and Families FArly Intervention Fund The Hospital Saturday Fund The National Lottery Community Fund. Awards for All Stafford Trust The Glasgow Communities Fund The Pixel Fund Health and Social Care Alliance Scotland Baby Buds Glasgow Community Mentsl Health and Wellbeing Fund Nan¢i¢ Massey Charitable Trust The National Lottery Community Fund. ImproviRg Lives WCH Trus( for Children Souter Charitable Trust Agnes Hunter Allied Vehicles Charitable Trust William5 S Philips Fund Merchants House of Glasgow Tillyloss Trust Cordis Charitsble Trust DWP Acce55 to Work Cornmonweal Fund 2,000 (2,000) 52.500 2.000 {52.500) (2,000) 16,700 3,250 33,853 8,000 38,225 15250 (16,700) {3.250) (33,853) (8.000) (38,225) (15250) 3,996 5,000 (3,996) (5,000) 64.742 3.000 3.000 10,500 1,950 2,000 2,500 1,000 1,000 3,744 (64.742) {3.000) {3.000) (10,500) (1,950) (2,000) (2.500) (1.000) (1,000) (3,744) 275.417 (275.417) Endowment funds The Edward Gostling Fund 2.277 (40.709) (38.432) TOTAL FUNDS 578,165 668 4871 76 087) Page 23 continued...
Cerebrdl Pals Scotland Notes to the Financial Statements- continued for the Year Ended 31 March 2026 16. MOVEMENT IN FUNDS- tontinued Comparatives for movtmertt in fllnds Net movement in funds TTansfers between fund5 At 31.3.25 At 1.4.24 Unrestricted funds General fund Designaled fund- Property 478.329 1.060.590 (213.959) 16.260) (14.867) 14.867 249,503 1.059,197 1,538,919 (230.219) 1,308,700 Restrieted funds The Hospital Saturday Fund People's Postcode TTU5t Ab¢rdeen Fund 5,662 25.000 30,160 (5,662) (25.(HJO) 30.160) 60,822 (60,822) Endowment funds The Edward Gostling Fund 160,350 160.350 TOTAL FUNDS 1599.741 130.691) 1.469.050 Page Y4 continued...
Cerebral Pals ScotlÈn Notes to the Financi21 Statements- c for the Year Ended 31 March 2026 ntinu 16. MOVEMENT IN FUNDS- CODtTDued Comparative net movelnent in funds, iD¢luded in th¢ above are a5 follows- Incoming resources Re50ur¢es expended Gains and losses MoveJnenl in fund5 Unrestricted fllnd5 General fund Designated fund- Property 379.674 (597.360) 16.260) 3.727 (213,959) 16,260) 379,674 (613,620) 3.727 (230,219) Restricted fndS The Scottish Government's Children and Young People and Families Early Intervention Fund Glasgow Credit Union (PPE) Scottish Government (NACNC Chair) The Hospital Saturday Fund The National Lottery Community Fund. Awards for All The Glasgow Communitie5 Fund Arnold Clark Community Fund Health and So¢ial Care Alliance Scotland Baby Buds People's Posteode Trust Glasgow Community Mental Health and Wellbeing Fund Aberdeen Fund HFD Charitable Foundation Scottish Scotmid Communiry Nancie Massey Charitable Trust Leng Trust WM Mann Foundation Ternpleton Goodwill Childrens Aid Scoiland Individuals The Alexander Moncur Trnst 52.500 250 10,560 (52.500) (250) (10,560) (5,662) (5.662) 33,352 33.853 500 35.706 3293 (33,352) (33.853) (500) (35.706) (3.293) (25.000) (25.000) 4,995 (4,995) (30,160) (10,000) {475) (4,0001 (1,500> (1.000) (2,000) (6.000) (200) 3.000) (30.160) 10.000 475 4,000 1.500 1.000 2.000 6,000 200 3,000 203.184 (264,006) (60.822) Endowment funds The Edward Gostling Fund 200.469 {40,119) 160.350 TOTAL FUIYDS 783 327 917 745) 3,727 130 691) The Edward Gostlin(r Fund is 2 restricted expendable endowment fund. The total amount of the award was £200,000 and the eharity is permitted to spend £40,000 each year out of the endowment on therapists salarie5. The Designated Property Fund r¢pr¢sent5 th¢ net book value of the property. The Scottish Government'5 Children and Young People and Familie5 Early Intervention Fund is to provide early ini¢rvention support for children with cerebral pa15y across Scotland. Th¢ National Lottery Communities Fund awarded ttvo grants. Awards for All provided funding for a therapy roup for children who use AAC devices, (Augmentative and Alternative Communication). Improving Live5 awarded funding for year 2 of Briiyht Beginning5. providing sustainable support across Argyll & Bute for children with ¢erebral palsy from the age of 18 months to 16 years old and their families. Page 25 continued..
Cerebral Pals Scotlan Notes to the Financial Statements - continue for the Year Ended 31 March 2026 16. IVIOVEMENT IN FUNDS- ¢ontinN¢d The Glasgow Communities Fund funding is for the Better Start project to provide a¢¢ess to $pe¢ialisi services for children wilh cer¢bral palsy in Glasgow and their farnilies. Health and So¢ial Car¢ Alliance S¢otland provide funding through the Self-management Fund to empower people with cerebral palsy by providing them with the tools and support necessary to effectively manage their condi¢lOn. The Baby Buds fund represents funds from the The Crerar Tnjst and The Hugh Frdser Foundati4)n that ollectively cover the costs of the regular baby group. 17. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2026. Page 26
Cerebral Pals Scotland Detailed Statement of Financial Activiti for the Year Ended 31 March 2026 31.3.26 31.3.25 INCOME AND ENDOWMEl+rrs Donations and leggcies Trust income. grants and donations Legacies Supporters, and parents, donations Community fundraising Corporate donations 368.363 10.021 80.091 50.650 19.575 549,474 5.000 78,157 59.132 6.778 528,700 698.541 Other trading activities Events and merchandise Rents received 6,563 27,600 32,929 27,600 34,163 60,529 IMve5tment income Deposlt account interest 2,519 469 Charitable activitie5 Self-funding Scottish Governtnent 9,560 11.660 10.560 9,560 22,220 Other ineome Other income 3,223 Totsl ineomlng resources 578.165 783,327 EXPENDITURE Raising donations and legaci&s Salarie5 and NIC Employer pension Print and design General fundraising 74,209 1,334 5,999 44,395 109,074 4,943 1,676 125.937 153.535 Investment management eosts Bank fees 240 Charitable activities Salarie5 and NIC Employer pension Therapists, salaries and NIC Therapists, employer pension CatTied forward 174,405 10,066 185.458 24,090 394.019 212.J53 10,901 258,004 34,485 515,743 This page does not fomi part of the statutory financial siatemenis Page 27
Cerebral Pals Scotland Detsiled Statement of Financial Activitie for the Year Ended 31 March 2026 31.3.26 31.3.25 Charitable activities Brought forward TheTapy supplies Other centre running costs Profe5si0nal fees Redundancy costs Depreciation Loon interest 394,019 1.849 81,015 34,583 515,743 2,219 82,499 43,043 88.442 17,090 294 16,621 528,087 749,330 Support ¢0sts Governance costs Salarie5 and office costs Auditors, remuneration 8,773 9,341 14.223 14.761 Total resources expended 668,487 917.745 Net expenditure 90 322) 134418) This p2ge doe5 not fomi part of the siatLTtory financial statemen15 Page 28