**Annual Report and Financial Statements For the year ended 31 October 2025** 

**Registered Charity – SC040193** 

**Scottish Network for Arthritis in Children** 

## **Annual Report and Financial Statements For the year ended 31 October 2025** 

|**Contents**|**Page**|
|---|---|
|Trustees’ Report|1 – 3|
|Independent Examiner’s Report|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Accounts|7 – 9|



**Scottish Network for Arthritis in Children** 

**Trustees’ Annual Report For the year ended 31 October 2025** 

The trustees have pleasure in presenting their report together with the financial statements for the year ended 31 October 2025. 

## **Reference and Administrative Information** 

**Charity name** Scottish Network for Arthritis in Children **Known as** SNAC **Charity number** SC040193 **Contact address** Annfield, Pirnmill, Isle of Arran, KA27 8HP 

## **Trustees** 

Current trustees of the charity are: 

Lois Freeland (Chair) Karen Barrie (Secretary) Kirstin Weir (Treasurer) Michael Kent Anna Sherriffs Joyce Davidson (resigned 31 october 2024) Sharon Douglas (resigned 31 October 2024) 

## **Structure, Governance and Management** 

## **Constitution** 

The Charity is an unincorporated association registered on 16 January 2009 and governed by a constitution. 

It is the intention to wind up the charity in 2026 as all assets, liabilities and activities have transferred to the Scottish Network for Arthritis in Children (SCIO) – SC053434, in line with the consent from the Scottish Charity Regulator (OSCR). 

## **Recruitment and appointment of Trustees** 

At each annual general meeting, the members may elect any member to be a member of the management committee, which form the Trustees of the charity. The management committee may at any time appoint any member to be a member of the management committee. At each annual general meeting, all of the members of the management committee shall retire from office - but shall then be eligible for re-election. 

1 

**Scottish Network for Arthritis in Children Trustees’ Annual Report For the year ended 31 October 2025** 

## **Objectives and Activities** 

## **Charitable purposes** 

The charity’s object is to provide a national support network for children with arthritis (and associated conditions) and their families through the provision of factual, practical and emotional support. It aims to pull together the wider community of affected children in Scotland as well as raise public awareness of childhood arthritis. 

The charitable purposes are: 

- the advancement of education, 

- the provision of recreational facilities, or the organisation of recreational activities, with the object of improving the conditions of life for the persons for whom the facilities or activities are primarily intended, and 

- the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage. 

## **Achievements** 

The Trustees continued their responsibilities in managing the charity and organising events, and achieved their aim of transferring all assets, liabilities and activities of the charity to the Scottish Network for Arthritis in Children (SCIO) with effect from 15 March 2025. 

Refer to the accounts of Scottish Network for Arthritis in Children (SCIO), with charity number SC053434 for a full review of the activities of the year. 

## **Financial review** 

Total receipts in the period to 15 March 2025 were £5,833. Payments in the period amounted to £2,171. Funds on 15 March 2025 were £117,707, all of which were unrestricted. These were subsequently transferred to SC053434 in line with agreement from OSCR. The balance of funds at 31 October 2025 is £nil. 

## **Trustee remuneration and expenses** 

There were no expenses or remuneration paid to Trustees in the year. 

## **Reserves** 

As the charity has transferred all funds to the Scottish Network for Arthritis in Children (SCIO), there are no reserves held by the charity. 

2 

**Scottish Network for Arthritis in Children Trustees’ Annual Report For the year ended 31 October 2025** 

## **Future plans** 

The Trustees will apply for consent to wind up the charity as the Scottish Network for Arthritis in Children (SCIO) has taken over the activities of this charity. 

Approved by the Trustees and signed on their behalf 

_L Freeland_ 

**Louis Freeland Chair** 

## **1 February 2026** 

3 

**Scottish Network for Arthritis in Children Independent Examiner’s Report For the year ended 31 October 2025** 

## **Independent Examiner’s Report to the Trustees of Scottish Network for Arthritis in Children** 

I report on the accounts of the charity for the year ended 31 October 2025, which are set out on pages 5 and 6 and the related notes on pages 7 to 9. 

## **Respective responsibilities of trustees and examiner** 

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006(as amended) (“the 2006 Regulations”).  The charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the Regulations does not apply.  It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s statement** 

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

## **Independent examiner’s statement** 

In the course of my examination, no matter has come to my attention: 

1. which gives me reasonable cause to believe that in any material respect the requirements: 

   - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations 

   - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations 

have not been met, or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

## E Alsop 

**Elaine Alsop ACA DChA FCIE EA Independent Ltd 5 South Charlotte Street, Edinburgh, EH2 4AN 16 March 2026** 

4 

## **Scottish Network for Arthritis in Children Receipts and Payments Account For the year ended 31 October 2025** 

|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Notes**|**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
|**Receipts**||||||
|Voluntary income|3|3,448|-|**3,448**|41,974|
|Receipts from fundraising||||||
|activities|4|2,385|-|**2,385**|16,238|
|||──────|──────|**──────**|──────|
|||5,833|-|**5,833**|58,212|
|||──────|──────|**──────**|──────|
|**Payments**||||||
|Fundraising activities|5|408|-|**408**|1,373|
|Grants paid|6|580|-|**580**|867|
|Charitable activities|7|1,183|-|**1,183**|32,240|
|||──────|──────|**──────**|──────|
|Total payments||2,171|-|**2,171**|34,480|
|||──────|──────|**──────**|──────|
|**Transfer of funds to**||||||
|**SC053434**||117,707|-|**117,707**|-|
|**Net (payments) / receipts for**||||||
|**year**||(114,045)|-|**(114,045)**|23,732|
|||═════|═════|═════|═════|



The notes on pages 7 to 9 form part of these accounts 

5 

## **Scottish Network for Arthritis in Children Statement of Balances** 

## **For the year ended 31 October 2025** 

|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Notes**|**2025**|**2025**|**2025**|**2024**|
|||**£**|**£**|**£**|**£**|
|Opening funds||114,045|-|**114,045**|90,313|
|Net (payments) / receipts for||||||
|year||(114,045)|-|**(114,045)**|23,732|
|||──────|──────|**──────**|──────|
|**Closing funds**|8|-|-|**-**|114,045|
|||═════|═════|═════|═════|
|**Represented by**||||||
|Bank accounts||-|-|**-**|114,045|
|||═════|═════|═════|═════|



All funds at 31 Ocober 2025 and 31 October 2024 are unrestricted 

Approved by the Trustees on 1 February 2026 and signed on their behalf by: 

## _L Freeland_ 

## **Lois Freeland Chair** 

The notes on pages 7 to 9 form part of these accounts 

6 

**Scottish Network for Arthritis in Children Notes to the Accounts For the year ended 31 October 2025** 

## **1. Accounting policies** 

## _Basis of accounting_ 

The accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 

## _VAT_ 

The charity is not registered for VAT and, accordingly, expenditure includes VAT where appropriate. 

## _Resources expended_ 

Payments for fundraising activities comprises those costs incurred by the charity in raising funds for the charity and selling charity merchandise. 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. 

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner’s fee. 

## _Nature and purpose of funds_ 

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. 

Restricted funds may only be used for specific purposes.  Restrictions arise when specified by the donor or when funds are raised for specific purposes.  There were no restricted funds in the year. 

## **2. Payments to Trustees** 

There were no payments to trustees in the year. 

7 

## **Scottish Network for Arthritis in Children Notes to the Accounts** 

**For the year ended 31 October 2025** 

**3. Voluntary income** 

|**3.**<br>**Voluntary income**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|**Grants**|||||
|The National Lottery|-|-|**-**|14,000|
|Bank of Scotland Foundation|-|-|**-**|10,000|
|The Wood Foundation|-|-|**-**|2,500|
|St James Place|-|-|**-**|2,500|
|**Donations**||||-|
|Shepherd & Wedderburn|1,000|-|**1,000**|1,000|
|HSBC & match funding|-|-|**-**|2,507|
|Race Night|-|-|**-**|2,300|
|Benevity|-|-|**-**|1,600|
|Shepherd & Wedderburn|-|-|**-**|1,000|
|Others under £1,000|2,448|-|**2,448**|3,654|
|Gift Aid|-|-|**-**|1,913|
||──────|──────|**──────**|──────|
||3,448|-|**3,448**|41,974|
||═════|═════|═════|═════|
|**4.**<br>**Receipts from fundraising activities**|||||
||**£**|**£**|**£**|**£**|
|Fundraising activities|2,345|-|**2,345**|13,466|
|Trading activities|40|-|**40**|2,772|
||──────|──────|**──────**|──────|
||2,385|-|**2,385**|16,238|
||═════|═════|═════|═════|
|**5.**<br>**Costs of fundraising activities**|||||
||**£**|**£**|**£**|**£**|
|Fundraising activities|360|-|**360**|1,214|
|Trading activities|48|-|**48**|159|
||──────|──────|**──────**|──────|
||408|-|**408**|1,373|
||═════|═════|═════|═════|



Trading activities relates to the purchase of branded merchandise for resale 

8 

## **Scottish Network for Arthritis in Children** 

## **Notes to the Accounts** 

**For the year ended 31 October 2025** 

|**6.**<br>**Grants paid**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Grants paid to inviduals for|||||
|equipment and similar|580|-|**580**|867|
||═════|═════|═════|═════|
|**7.**<br>**Costs of charitable activities**|||||
||**£**|**£**|**£**|**£**|
|Blair Drummond Event|-|-|**-**|16,372|
|Local Events|158|-|**158**|5,877|
|Buzzy 4 Shots|28|-|**28**|5,876|
|Welcome packs|49|-|**49**|1,888|
|Administration and travel costs|948|-|**948**|890|
|Insurance|-|-|**-**|676|
|Training and membership|-|-|**-**|261|
|Governance costs|-|-|**-**|400|
||──────|──────|**──────**|──────|
||1,183|-|**1,183**|32,240|
||═════|═════|═════|═════|



## **8. Funds** 

|**.**<br>**Funds**||||||
|---|---|---|---|---|---|
||**Balance at**|||**Transfer**|**Balance at**|
||**1 Nov 23**|**Receipts**|**Payments**|**to SCIO**|**31 Oct 24**|
||**£**|**£**|**£**||**£**|
|Unrestricted Fund|114,045|5,833|(2,171)|(117,707)|-|
||═════|═════|═════|═════|═════|



## **Nature and purpose of Funds** 

**Unrestricted Funds:** This fund has no restriction and is administered on a discretionary basis by the trustees in line with the objects of the charity. This was transferred to the Scottish Network for Arthritis in Children (SCIO) – SC053434, in line with the consent from the Scottish Charity Regulator (OSCR), on 15 March 2025. 

9