## **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|
- 1 -
## **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
- 2 -
## **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:
- the advancement of health by promoting the wellbeing of young people over the age of 16 and adults with Autistic Spectrum Disorder (ASD) including Asperger’s Syndrome, their families and carers.
- the advancement of education about and with respect to ASD, targeted towards their families, carers and other members of the public who would benefit and be able to use the knowledge to enhance their own lives and/or the lives of people who have ASD and their families and carers.
- 3 -
## **Pasda**
## **Report of the Trustees For the Year Ended 31 March 2026**
We achieve these charitable objects through:
- Organised meetings for carers e.g. Edinburgh, East and West Lothian groups, walking group and social events such as the storytelling sessions in person and online
- Attend relevant meetings e.g. Autism, Carers, Disability and Health Inequalities Cross Party Groups, Edinburgh Carers Council, Carers Council, Coalition of Carers, Carers Scotland, contribute to consultations e.g. Mental Welfare Commission
- Organise Scotland wide zoom meetings to discuss topical issues e.g. Where is the qualified support? What post diagnostic support is available in your local area?
- Organised zoom meetings to maintain contact with carers who are still reluctant to leave home e.g. storytelling
- Respond to carer enquiries, 4 - 5 a week and meet individuals as required
- Prepare and send electronic monthly e-Newsletter, social media posts and update website
- Explore potential new funding opportunities and attend consultations on funding; and
- Develop website and maintain calendar of events
## **Achievements and performance**
- 1) City of Edinburgh Council Mental Health and Well Being (Jan 2025 to 31 March 2026)
- 2) West Lothian Mental Health and Well Being (Feb -July 2025)
- 3) Donation from Johnston Smillie
- 4) Midlothian Carers Fund (from March to 21[st] October 2026)
- 5) Private donation to purchase IT equipment
- 6) Edinburgh Mental Health and Well Being (April 2026 to March 2027)
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_
- 4 -
## **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**
- 5 -
## **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:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 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.
## **Judith M Pritchard BA CA**
**Date: 20[th] June 2026**
Chartered Accountant 9 McLauchlan Rise Aberdour Fife KY3 0SS
- 6 -
## **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.
- 7 -
## **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
- 8 -
## **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.
- Computer equipment 20%
## _**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.
- 9 -
## **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.
- 10 -
## **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).
- 11 -
## **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
- 12 -
## **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|
- 13 -
## **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**|
- (a) Funding was received in a previous year to help carers develop effective coping strategies in order to reduce anxiety.
- (b) Funding was provided to support communities in the Midlothians to build capacity within Pasda to deliver community supports for unpaid carers.
- (c) Pasda's Complementary Therapies Service started in February 2016. Funding was received in previous years to provide carers with individual and group complementary therapy sessions.
- (d) The Oldhurst Trust provide funding to support Pasda's East Lothian Support Group which meets monthly at the Carers of East Lothian premises in Musselburgh.
- (e) Funding was received towards purchase of new computer equipment.
- (f) A grant was received in previous years from Charities Scotland for workshops and group activities.
- (g) Funding was provided to help set up the Men's Group.
- 14 -
## **Pasda**
## **Notes to the Accounts (continued)**
## **13 Movement on Funds: Current year (continued)**
- (h) Funding was provided to cover general running costs of Pasda, including payroll and office running costs and any other expenditure deemed to be for the furtherance of the aims and objectives of the organisation.
- (i) Funding was received to improve the health and well being of carers in the West Lothian area, offering support and workshops for members.
- (j) Funding of £9,555 was received to improve the health and well being of carers in the Edinburgh area, offering support and workshops for members. Funding granted is for the year 1 April 2026 to 31 March 2027 and has therefore been included as Advanced income (note 12). Advanced income of £9,100 received in the previous year's accounts has been released into this year's figures.
## **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**|
- 15 -
## **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**|
- 16 -
## **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) Funding was received in a previous year to help carers develop effective coping strategies in order to reduce anxiety.
- (b) Funding was received from Edinburgh City Council. The purpose of the grant is two-fold and is to provide the carers of adults with autism spectrum disorder, living in Edinburgh and the Lothians, with such support and development that they will:
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.
- (c) Pasda's Complementary Therapies Service started in February 2016. Funding was received in previous years to provide carers with individual and group complementary therapy sessions.
- (d) The Oldhurst Trust provide funding to support Pasda's East Lothian Support Group which meets monthly at the Carers of East Lothian premises in Musselburgh.
- 17 -
## **Pasda**
## **Notes to the Accounts (continued)**
## **16 Movement on Funds: Prior year (continued)**
- (e) Funding was received to facilitate groups and interviews in Edinburgh.
- (f) A grant was received from Charities Scotland for workshops and group activities.
- (g) Funding was provided to provide afternoon tea for carers. The overspend has been met from the General Fund.
- (h) Funding was provided to cover general running costs of Pasda, including payroll and office running costs and any other expenditure deemed to be for the furtherance of the aims and objectives of the organisation.
- (i) Funding was received to improve the health and well bring of carers in Weest Lothian area, offering support and workshops for members.
- (j) Funding of £9,100 was received to improve the health and well being of carers in the Edinburgh area, offering support and workshops for members. Funding granted was for the year 1 April 2025 to 31 March 2026 and was therefore included as Advanced income (note 17).
## **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**|
- 18 -