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2026-03-31-accounts

Parents of Autism Spectrum Adults

Financial Statements

for the year ended

31 March 2026

Charity Number: SC 042678

Pasda

Report and Accounts For the year ended 31 March 2026

Contents Pages
Reference & Administrative Information 2
Report of the Trustees 3 - 5
Report of the Independent Examiner 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 - 18

Pasda

Reference & Administrative Information

Principal Address:

Unit 26 Norton Park 57 Albion Road Edinburgh EH7 5QY

Scottish Charity reference:

SC 042678

Website:

www.pasda.org.uk

Members of Committee

Susan Chambers Convenor Lesley Slessor Treasurer Dr Jane Neil-McLauchlan Tom Wightman Lesley Taylor Elected 14 June 2025 John Gannon Resigned 15 February 2026 Kirsten Mutch Resigned 14 June 2025

Independent Examiner:

Judith M Pritchard Chartered Accountant JP Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS

Pasda

Report of the Trustees For the Year Ended 31 March 2026

The Trustees are pleased to present their report and the accounts for the year ended 31 March 2026.

Structure, Governance and Management

Pasda is a Scottish Charitable Incorporated Organisation (SCIO) governed by a constitution. It became a SCIO on 8 December 2016, having previously been established as an unincorporated organisation, governed by a constitution dated 20 October 2011. The affairs of Pasda are conducted by the members of the Management Committee, who are the trustees of the charity, and who are elected at the Annual General Meeting of members.

Appointment of New Trustees (Members of the Management Committee)

The Board of Trustees consists of up to 10 elected members and up to three co-opted members. It must have a minimum of 5 but no more than 12 members. An elected Trustee shall generally serve a term of 4 years (maximum 5 years) and can be re-elected up to 4 times but cannot serve more than 20 years. A co-opted Trustee shall serve a term of one year but can be co-opted again subject to a maximum of 3 terms.

Recruitment of New Trustees

A vacancy notice is included in the Newsletter and anyone interested is asked to contact the office. Prior to election as a trustee, prospective trustees will meet with existing trustees in order to explain the role they feel they can fulfil in Pasda. If both sides are agreed an appointment is made according to the constitution.

Structure

The Management Committee meets monthly to continue to guide the future direction of Pasda, set policy, consider risk and oversee delivery of the organisation's objectives. Staff are tasked with implementing the Management Committee's policy and operating the organisation on a day-to-day basis under the supervision of trustees. There were two salaried posts during the year.

Key Management Personnel Remuneration

The trustees consider the Board of Trustees comprise the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in note 9 to the accounts.

Trustees are required to disclose all relevant interests and register them with the Convenor and in accordance with the charity's policy withdraw from decisions where a conflict of interest arises.

Other reference and administrative information, including the names of the trustees, is shown on page 2.

Aims and Objectives

Pasda is a health and educational charity with voluntary members whose prime objectives are:

Pasda

Report of the Trustees For the Year Ended 31 March 2026

We achieve these charitable objects through:

Achievements and performance

The main events of the year were:

The funds allowed us to continue to offer carers social groups, locality groups and information sessions such as workshops. We continued with all 6 groups, some with invited speakers such as Merrick Pope on self- harm, in East Lothian, a speaker about Pathological Demand and in West Lothian NHS occupational therapists spoke about the documents required for adults without capacity. There were 3 workshops sessions, 2 in West Lothian and 1 in Edinburgh. These were all well received and we would like to run them again if funding is available. There was also a zoom presentation on Pathological Demand Avoidance which was very successful and we would like to organise another session in 2026.

Carers’ week in June was a good opportunity for parent carers to meet and have a break and come together for a walk with Llama’s or a guided tour of New Hailes house. It provided a great time for carers to catch up with old friends, provide reassurance and exchange kind thoughts.

A new Men’s Group was initiated with funding from Johnston Smillie. The reason a separate group for men was set up is because men are in the minority, less than 10% of carers. In 2019 the men’s group met as part of a photography project and it was felt it would be a good idea to resurrect the group in 2026. It gives the male perspective of caring, which is often hidden.

The Midlothian Carers fund awarded money for a Pasda Midlothian group to start in April 2026. All the groups, workshops and campaigning requires organisation and so in March we were able to recruit John Gannon, previously a trustee and walking group leader.

/continued

Pasda

Report of the Trustees For the Year Ended 31 March 2026

Achievements and performance (continued)

Staff and Trustees attended various groups to hear from others and represent our carers, at the Carers Trust, Carers Parliament, Cross Party groups and parliamentary hustings for May 2026. All trustees are actively involved and one trustee sits on the Advisory Panel of Experts by Experience (APEX) for Edinburgh University's clinical psychology trainees.

Sarah Cornelious’s one year contract ended in April 2025 and we wished her well for the future. The other major change was the resignation of trustee Kirsten Mutch after 16 years of active contribution. There could never be an exact replacement but there was recruitment of a new trustee, Lesley Taylor, also with an interest in publishing. P Hannigan was co-opted onto the board the previous year but did not seek re-election.

Financial Review

Income and expenditure for the year is set out in the statement of financial activities on page 7 and the accompanying notes on pages 11 & 12. Grants of £12,380, including advanced income released from the previous year) were received as detailed in note 2 to the accounts. A further grant of £9,555 was received: however, as this is for expenditure during the year ended 31 March 2027, it has been classified as Advanced Income, as detailed in note 12 of the accounts. Together with membership, donations and gift aid reclaimed from HMRC, net total income for the year amounted to £4,266. Expenditure totalled £18,777, as detailed in notes 4 to 8, resulting in a decrease in funds of £2,131 for the year (2025: decrease of £2,650). Funds carried forward amount to £33,778 comprising £21,417 in restricted funds and £12,361 in the general fund (note 13). The Fixed Assets fund is currently £nil (2025: balance £nil).

Reserves

The free reserves of the charity are represented by the balance of £12,361 on the general fund. This equates to 8 months’ expenditure (based on current annual expenditure) and meets the trustees’ policy of maintaining 3 months expenditure as a contingency against any shortfall in future income.

Signed on behalf of the Trustees

Susan Chambers BEM

Pasda Convenor

Trustee

Date: 20[th] June 2026

Report of the Independent Examiner To the Trustees of Pasda

I report on the accounts for the period ended 31 March 2026 set out on pages 7 to 18.

Respective responsibilities of the 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. The charity trustees consider that the audit requirement of Regulation l0(1) (a) to (c) of the Accounts 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 Charities Accounts (Scotland) Regulations 2006. 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:

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

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

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

Judith M Pritchard BA CA

Date: 20[th] June 2026

Chartered Accountant 9 McLauchlan Rise Aberdour Fife KY3 0SS

Pasda

Statement of Financial Activities (Including Income & Expenditure Account) For the Year Ended 31 March 2026

Unrestricted
Funds
Note
£
Income :
Grants receivable
2
-
Donations & memberships
3
1,350
Gift Aid
916
Total income
2,266
Expenditure
Staff costs
4
(24)
Other direct costs
5
53
Property costs
6
(46)
Office running costs
7
1,196
Other administrative expenditure
8
1,179
Total expenditure
2,358
Net Income/(Expenditure) for year
(92)
Net transfers
-
Net movement in funds
(92)
Funds brought forward
12,453
Funds carried forward
12,361		 Restricted
Funds
£
12,380
2,000
-
14,380
7,487
4,550
2,753
795
834
16,419
(2,039)
-
(2,039)
23,456
21,417		 Total
2026
£
12,380
3,350
916
16,646
7,463
4,603
2,707
1,991
2,013
18,777
(2,131)
-
(2,131)
35,909
33,778		 Total
2025
£
18,450
3,933
-
22,383
14,764
4,088
3,060
909
2,212
25,033
(2,650)
-
(2,650)
38,559
35,909

All incoming resources and resources expended are derived from continuing activities. The Charity has no recognised gains or losses other than those included in the Statement of Financial Activities above.

The comparative figures are analysed by category in note 15 to the financial statements.

The notes on pages 9 to 18 form part of these financial statements.

Pasda

Statement of Financial Position (including Balance Sheet) at 31 March 2026

Note
Fixed Assets
Tangible assets
10
Current Assets
Debtors
11
Cash at bank and in hand
Current Liabilities
Creditors
12
Advanced income
12
Net Current Assets
Net Assets
Funds:
Restricted funds
13
Unrestricted general fund
13
Total Funds		 2026
£
-
1,582
43,016
44,598
1,265
9,555
10,820
33,778
33,778
21,417
12,361
33,778		 2025
£
-
1,652
44,261
45,913
904
9,100
10,004
35,909
35,909
23,456
12,453
35,909

The accounts have been prepared in accordance with the Charities SORP (FRS 102).

Approved by the trustees on 20th June 2026 and signed on their behalf by:

Lesley Slessor Pasda Treasurer Trustee

Date: 20th June 2026

The notes on pages 9 to 18 form part of these financial statements

Pasda

Notes to the Accounts For the Year Ended 31 March 2026

1 Accounting Policies

Basis of Accounting

The financial statements of the charity, which constitutes a public benefit entity as defined by FRS102, have been prepared on the historical cost basis and in accordance with the requirements of the Charities Accounts (Scotland) Regulations 2006 (as amended).

The charity has applied the alternative structure allowed by paragraph 4.22 of the Charities SORP and has not reported on an activity basis. It has also taken advantage of the exemption permitted for smaller charities not to prepare a Statement of Cash Flows.

Going Concern Basis

The financial statements have been prepared on a going concern basis. The Trustees have assessed the charity's ability to continue as a going concern and have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these financial statements.

Income

Generally income is recognised and included in the accounts when the charity has entitlement to the funds, any performance or other conditions attaching to the income have been met, the income has been received or receipt is considered probable and the amount can be measured reliably.

Income from annual grants is recognised in the period to which the grant relates. Any grants received in advance or arrears are included as deferred or accrued income as relevant. Any grants or donations received for performance in a future financial period are also included in deferred income.

Income from other grants and donations is recognised on receipt. Where a grant or donation is received for a specific purpose, it is included in restricted income and any unexpended portion carried forward as a restricted fund.

Expenditure

All expenditure is accounted for on an accruals basis and when there is a legal or constructive obligation to make a payment to a third party.

Tangible Fixed assets & Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation on office equipment is calculated by the straight line method at the undernoted rates to write off the cost of the assets over their estimated useful lives. Generally assets costing less than £250 are not capitalised.

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments relate to amounts paid in advance for expenditure attributable to future financial periods. Accrued income relates to income due for the current year, which had not been billed or received at the year-end.

Pasda

Notes to the Accounts For the Year Ended 31 March 2026

1 Accounting Policies (continued)

Creditors

Creditors are recognised at settlement amount, where the charity has a present obligation resulting from a past event, which is likely to result in the transfer of funds to a third party, and the amount due can be measured or estimated reliably.

Advanced Income

Income received in advance of a future period is treated as Advanced Income.

Operating Leases

Rentals under operating leases are charged on a straight-line basis over the lease term.

Taxation

Pasda is exempt from corporation tax on its charitable activities. The charity is not registered for VAT and expenditure includes VAT where appropriate.

Other basic financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently at their settlement

l

Funds

Unrestricted funds can be used in accordance with any of the charitable objects at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Accounting estimates

The trustees do not consider that there are any areas of the financial statements where significant judgements are being carried out.

Pasda

Notes to the Accounts For the Year Ended 31 March 2026

2
Grants receivable
Barchester_to provide Afternoon teas for members_
Edinburgh Mental Health & Well Being_to further mental health and well being_
within Edinburgh offering support and workshops for members
Less advanced income for 2026/27
Add advanced income from 2024/25 for 2025/26
West Lothian Mental Health and Well Being_to further mental health and well_
being within West Lothian offering support and workshops for members
VOCAL Midlothian_to build capacity and deliver community supports for unpaid_
carers.
National Lotteries Awards For All_to cover general running costs_
Total grants
3
Donations & memberships
Memberships
Gift Aid claimed
Donations
4
Staff costs:
Gross salaries
Employer's NIC
Employer's allowance
Employer's pension
Staff training
Staff benefits in lieu of pay
Total staff costs
The average number of employees on a head count basis		 2026
£
-
9,555
(9,555)
9,100
-
3,280
-
12,380
£
530
916
2,820
4,266
£
7,178
-
0
215
70
-
7,463
1		 2025
£
600
9,100
(9,100)
-
7,850
-
10,000
18,450
£
679
-
3,254
3,933
£
14,049
376
(376)
421
151
143
14,764
2

There were no higher paid employees earning over £60,000 per annum.

Pension contributions

The charity makes contributions to a defined contribution scheme on behalf of its employees. Contributions to the scheme are charged to the Statement of Financial Activities in the period to which they relate. Contributions payable during the year were £215 (2025: £421).

Pasda

Notes to the Accounts (continued)

5
Other direct costs
Service delivery
Travel & subsistence
Subscription
6
Property costs
Office rental
Room hire
Rates
7
Office running costs
Telephone
IT costs (including IT support)
Printing
Stationery & postage
8
Other administrative expenditure
Independent examination/accountancy
Payroll
Insurance
Other expenditure
Depreciation		 2026
£
4,092
511
-
4,603
£
1,826
891
10
-
2,707
£
130
1,835
25
-
1,990
£
628
758
415
212
-
2,013		 2025
£
3,157
911
20
4,088
£
1,724
1,176
160
3,060
£
21
888
-
-
909
£
500
657
284
426
345
2,212

9. Trustees remuneration & related party transactions

Remuneration of £70 was paid to 1 trustee for massage therapy (2025 - £280).

No expenses were paid to trustees in either year.

The Charity's insurance policy includes Trustee Indemnity Insurance for all its trustees

Pasda

Notes to the Accounts (continued)

10
Tangible Fixed Assets
Computer
equipment
Cost
£
At 1 April 2025
1,725
Additions
-
Disposals
-
At 31 March 2026
1,725
Depreciation
At 1 April 2025
1,725
Charge for period
-
On disposals
-
At 31 March 2026
1,725
Net Book Value
At 31 March 2026
-
At 31 March 2025
-
11.
Debtors
HMRC (PAYE refund due)
Prepayments
Other debtors
12.
Creditors
Accruals & other creditors
Advanced income (Grants - refer note 2)		 2026
£
737
485
361
1,582
£
1,265
9,555
10,820		 Total
£
1,725
-
-
1,725
1,725
-
-
1,725
-
-
2025
£
736
570
346
1,652
£
904
9,100
10,004

Pasda

Notes to the Accounts (continued)

13
Movement on Funds: Current year
Note
Restricted funds:
Anxiety Management
(a)
VOCAL Midlothian
(b)
Complimentary Therapies
(c)
Oldhurst Trust Award
(d)
Computer fund
(e)
Charities Scotland
(f)
Johnston Smillie Men's Group
(g)
National Lottery Awards For All
(h)
(i)
(j)
Total restricted
Unrestricted funds:
General fund
Fixed asset fund
Total unrestricted
Total funds
West Lothian Mental Health & Well
Being
Edinburgh Mental Health & Well
Being		 At
1/4/25
£
2,757
-
7,492
156
-
639
-
4,817
7,595
-
23,456
12,453
-
12,453
35,909		 Incoming
Resources
£
-
3,280
-
-
1,000
-
1,000
-
9,100
14,380
2,266
-
2,266
16,646		 Outgoing
Resources
£
(1,909)
-
(95)
(133)
(640)
(221)
(200)
(4,753)
(3,688)
(4,780)
(16,419)
(2,358)
-
(2,358)
(18,777)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 At
31/3/26
£
848
3,280
7,397
23
360
418
800
64
3,907
4,320
21,417
12,361
-
12,361
33,778

Pasda

Notes to the Accounts (continued)

13 Movement on Funds: Current year (continued)

14 Analysis of Net Assets Between Funds - current year

Tangible Fixed Assets
Debtors
Cash at bank & in hand
Less: Creditors
Less: Advanced income (note 13(j))
Net Assets at 31 March 2026		 Restricted
Funds
£
-
-
31,594
(622)
(9,555)
21,417		 Unrestricted Funds
Fixed
General
Assets
£
£
-
-
-
1,582
-
11,422
-
(643)
-
-
-
12,361		 Total
Funds
£
-
1,582
43,016
(1,265)
(9,555)
33,778

Pasda

Notes to the Accounts (continued)

15. Prior Year Statement of Financial Activities

Unrestricted
Funds
£
Income :
Grants receivable
-
Donations & memberships
3,933
Total income
3,933
Expenditure
Staff costs
3,296
Other direct costs
163
Property costs
2,592
Office running costs
909
Other administrative expenditure
1,714
Total expenditure
8,674
Net Income / (Expenditure) for year
(4,741)
Transfer between funds
(60)
Net movement in funds
(4,801)
Funds brought forward
17,254
Funds carried forward
12,453		 Restricted
Funds
£
18,450
-
18,450
11,468
3,925
468
-
498
16,359
2,091
60
2,151
21,305
23,456		 Total
2025
£
18,450
3,933
22,383
14,764
4,088
3,060
909
2,212
25,033
(2,650)
-
(2,650)
38,559
35,909

Pasda

Notes to the Accounts (continued)

16
Movement on Funds: prior year
Note
Restricted funds:
Anxiety Management
(a)
Carer Communication Fund
(b)
Complimentary Therapies
(c)
Oldhurst Trust Award
(d)
CEC Unpaid Carers Fund
(e)
Charities Scotland
(f)
Barchester
(g)
National Lottery Awards for All
(h)
(i)
(j)
Total restricted
Unrestricted funds:
General fund
Fixed asset fund
(i)
Total unrestricted
Total funds
West Lothian Mental Health & Well
Being
Edinburgh Mental Health & Well
Being		 At
1/4/24
£
4,546
3,327
8,192
463
4,138
639
-
-
-
-
21,305
16,909
345
17,254
38,559		 Incoming
Resources
£
-
-
-
-
-
-
600
10,000
7,850
-
18,450
3,933
-
3,933
22,383		 Outgoing
Resources
£
(1,789)
(3,327)
(700)
(307)
(4,138)
-
(660)
(5,183)
(255)
-
(16,359)
(8,329)
(345)
(8,674)
(25,033)		 Transfers
£
-
-
-
-
-
-
60
-
-
-
60
(60)
-
(60)
-		 At
31/3/25
£
2,757
-
7,492
156
-
639
-
4,817
7,595
-
23,456
12,453
-
12,453
35,909

a) experience an improvement in their own health and well-being, be better informed about issues relating to their caring role and be more confident in managing their caring role.

b) be more effectively connected to other carers of adults with autism, as well as local services and resources through greater levels of contact, being more supported as a consequence and be able to participate actively in Pasda's peer support network.

Pasda

Notes to the Accounts (continued)

16 Movement on Funds: Prior year (continued)

17 Analysis of Net Assets Between Funds - prior year

Tangible Fixed Assets
Debtors
Cash at bank & in hand
Less: Creditors
Less: Advanced income (Note 13(j))
Net Assets at 31 March 2025		 Restricted
Funds
£
-
100
41,675
(119)
(9,100)
32,556		 Unrestricted Funds
Fixed
General
Assets
£
£
-
-
-
1,552
-
2,586
-
(785)
-
-
-
3,353		 Total
Funds
£
-
1,652
44,261
(904)
(9,100)
35,909