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 sp￿la1]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[n￿u￿7tIe5
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 T￿SteeS 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 a￿OUntIng 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
Res￿nSIbilItieS 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 In￿nd 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 e￿or. 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 Missta￿Ment 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 Cut￿Off 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 attrIbU￿bIe 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 s￿eTnent 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 2￿26 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
Cu￿ent 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 f￿ndS
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