FASD Scotland (A company Ilmitad by guarantael Report and Flnanclal Statemonts Year Ended 31 July 2025 Company No." SC428983 Charlty No: SC043581 FASD Scotland Index to the Financial Statements Year Ended 31 July 2025 Page Reference and Administrative Inforniation Roport of the Dlrector8 statement of Financial Actlvrtles Balance Sheet Noto8 to the Financial Ststsments 10 FASD Scotland Report of the Directors Year Ended 31 July 2025 The Directors have p￿asUre in presenting their report arKI the financral statements of the charity for the year ended 31 July 2025. Refernnce and Admlnlstratlon Infomialion The directors of the company. who are also charity trustees for the purposes of charity law. who served throughout the year and up to the date of thts ￿port are listed on page 1. together with particulars of the principal address of the charity and details of its professional advisers. structure. Governan¢e and Manag•mw rnin Document The organisation is a ¢haTitable company limtted by guarantee, in¢orporated on 25 July 2012. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is govemed under its Articles of Associalion. In the event of the company being wound up member8 are required to contribute an amount not exceeding £1. itmen ointment f new dir lo Under the requirements of the Memorandum and ArtKleg of Assockqtson a person shall not be eligible for appointment as a director unless they are a member of the Company. The directors of the board shall consist of the subscribers lo the Memorandum ofAssc¢iation and such other persons as are admitted to membership and appointed as a director. Any person appointed to the Fost of Ch￿1 Executy've will be appointed a director lan EX￿Ul*Ve Director) of the Company. An Executive Director shall continue lo hold office until helsh? ceases to hold the post of Chief Executive. A person shall not be el￿1b1& for eleclh)nlappoinlmenl of a director if helsh8 is an employee of the company except in the case of the Executive Director. The minimum number of directors is 5 and the maximum number of directors 1$ 12. ObJectlvo8 and Actlvttl The charity's objects are.. lal To provide info￿ation, educath)n, training and research tho prevention of, eafly dlagnosis and support for individuals, their family and professionals affected by Fetal Alcohol Spectrum Disorders {FASDI and the general public. Ib) To establish and develop a comprehensive and coordinated mulb'-disciplinary se￿1￿ designed lo me$t the complex needs of those affected by FASO. ass0¢￿ted Neurodfrvelopment Disorders and disabilities for the prevention of secondary disabilrties. 1¢) To relieve those in need by working with govemment. other agencies and communltias providing specialist advi¢0, devek)ping polw and utilising evKlence baged best pra¢tic8 to improve societsl problems related lo FASD. To support these objects FASD Scotland offers.. lal Infomiation and awareness atout the lifelong rtsks of p￿natal exposure to akohol. Ibl 1nf0rrnat￿n, support and adv¢)cacy to families caring for a child affected by FASD. Icl Slrale9ies for managing FASD. Idl Advice and training to reduce FASD Secondary Disabilrti8S. lel Training for professionals involved with indr¥iduals affected by FASD. ifj Partnefship with other agencies to prevent FASD and Secondary Dlsabilities. FASD Scotland Reference and Adminlstrative Inforniation Year Ended 31 July 2025 Directoys: Eileen Calder Ray Calder ison Leconte Sarah Rooney Shaunie Calder (appointed 22 October 2024) Reglstorod Offic•: 3 Or¢hard Place Hamilton ML3 8PG Registsred Number. SC428983 Scottlsh ChaTIty Number. SC043581 Indopgndant Examln•r: Prfn¢ipal Bankors: Virgin Money Almada Street Hamilton ML3 OEX FASD Scotland Report of the Dlrectors Year Ended 31 July 2025 Adol•sc&nts and Adults wlth FASD Although there is a growing recognibon that exFrt)sure to alcohol in the womb has a detrimental impact on the child's development and causes a wide range of comorbKI condrtrons. there is still littf8 understanding across public and third sector organisations. As yet no FASD services developed for affected adults or adolescents exist in Scotland. Similar to previous years the lack of developed FASD servtss in earfy years means behaviour challenges and leaming difficulties lead lo increased drfficutties. including secondary disabilities. in adolescence and adulthood. FASD Scotland has seen cons￿erable gr￿￿h specifically for areas such 8$ Criminal Juskn'ce, sexualised behaviours, managing finances, employability. substance miquse and how to include FASD in social servicelbenefits fvnding application. This year has shown increased demand for professionals seeking to understand adolescent behaviours and in assislance to link behaviours lo FASD, often undiagnosed. In addition, 'misdiagnosis' IBordertine Personalty Disorder IBPDI. anger management issues) is a parbcular problem as inappropriate understanding and medub'onsl treatment is adding to the risks foradults wrth FASD. Thus the adolescent with FASD is at in¢￿8sed risk and misjudged negab'vely by swety. In particular, exclusion from education, sexual vulnerabilrty, involvement wth the criminal justice system and fi'nan¢ial exploitation are areas where FASD Scodand has contributed. In $upk¥xt of this FASD Scotland has developed a way lo summarise adolescents, needs on one page which has been useful for sharing with school, $o¢ial work, CAMHS and r8sidential stsff. In addilion. an FASD pack on sexualised behaviours has been useful. l$sues such as anxiety, menlal heamh issues and managing financially and socially are common. Opportunille8 for employment have decreased and will further marginalise individuals wth FASD both socially and fi'nancially. FASD Scotland has beon working with families to improve their understanding of the risk and to empower them in seeking support and understanding for their affected family members and to assist in finding appropriate College courses or employment opportunities. To this end FASD InfoThnation packs on Anxiety, ancl Employability have been provided to families. AneGdotally, there appears lo be an increase in adolescents wrlh FASD becoming involved with the polth and accommodated in residential oare or entering the criminal justice system Behav*)urs related lo FASD are not well understood and judged to be intentK)nal. This problem is expected to continue unts'l Criminal Justice Staff become fully aware of FASD and rts impli¢ations on behaviour. This ir￿reaSe can be traced back to a lack of NHS provision in eady and sch¢)ol yeafs wilh no appropriate treatment or management plans leading to secondary disabilrties in adolescence or adulthood. Wrthout these families will be blamed for behaviours that are symptoms and appropriate supports will be ab88nt Profo8•lonal8 who Work wlth chlldr•nladolu¢&ntsladuM8 wlth FASD AS In previous years, increasing demand continues for FASD Scotland services during this year 8$ motlV8ted professionals were looking to understand FASD and improve 8UPPOrts to famil￿S and their childrenlleens. AWa￿neSS of FASD is increasing the demand for supkhyt. training. input and infomiation from 8 range professional staff throughout Scotland. Training has been delNered to multi-disciplinary professionals via Zoom or Microsoft Teams. DI￿lp11neS attending training include Health (Health Vtsitors and CAMHS), Disability Teams. Addiction servi￿$, Social Work, Family Support Services and Fostering and Adoption organisations. In particular training has been specifically develoFed for EdUcat￿n ASN (Addrtional Support for Leaming) and speclalist materials provided following training to fvrther support Ihese educators. In addition, thildren's home resklential staff have demonstrated kaming from FASD Seouand training sessions and utilised this lo prepare for transition to worf( placements. Training has been delivered in person where possible. ZooM￿eamS training appears more popular currently for a range of professional disciplines i.e. Edu￿b"on. NHS, Social Work. CAMHS elc. With no evident progress in the development of 'Universal SeEvices' for FASD, childrenladolescents 8nd adults rely on eharilable Services and FASD Scotland for FASD services and supwrts for this large and highly vulnerable population and their complex. lrfelong risks and needs. FASD Scotland Report of the Directors Year Ended 31 July 2025 Achlovemgnts and Parforniance Support to Affected Famllle8 Continued requests for FASD infrntion and FASD support for complex behaviours and education learning ditFicultiesl challenges in particular continue. Working on parentsl concems FASD Scotland has been supplying information on FASD but the implementation of neurodiversty infonned classrwms and education is still far from a reality causing increased stress for the child and family. Sadly, for some families, their children have come to the attention of the education department as chIld￿n cannot sustsin high levels of attendance ongoing due to the pressures of the school environment and an expectation that children wth FASD will be able lo keep up with the pa¢e of 'neurotypical' children of the same age. Anxiety for scffie chIld￿n is so severe their mental health ha$ been impacted and they I￿￿ no longer manage school. This negative impact is not restricted to mainstream school as children with FASD within Special Needs School are also being impacted by lack of understanding and support for their complex needs within an educational sett¢ng. As previously ￿ported 'blaming' the child or parent is not uncommon among educats'onal professionals who are uneducated and lack understsnding of FASD and how this impacts their pupils. As behaviours andlor atlendance i￿ueS escalate social services will likely become involved. As thesè serwices are generally not FASD infomied the￿ is a tendency for the parents or carers to be further blamed. This can open up involvement from the Children's Panel. Police, NHS seNi￿s and residential or cuslodial care. Again, these agencies are generally not trained in FASD. FASD Scotland is becoming increasingly involved in residenlallsecure care wth•re placements have lyoken down and no other solution has be8n identified. FASD Scotland aims to empower the Pa￿nts or ￿rerS to have sUffic￿nt knowledge to ￿1VOCate for the children in their care and to offer some FASD inslght to services. Parents and Ca￿r& are also supported to r8SiSt being blamed and to accurately identify pre•natal exposure to akohol as the issue and not parenting capaclty. FASD ScotlarKI has been particulady active in assisting parents and carets understsnd the requirements necessary to obtain an FASD diagnosis. An FASD Diagnosis pack has made and shared across S¢oUand for Ihis purpose with some families infomiin9 that they had ffinally obtained a diagnosis for their child after 'many years of fighting for this to assist their chikl gain necessary understanding for hislher needs,. However. finding medical professionals familiar, trained and able to carry out an FASD assessment remains a massive dlfficulty as so few professionals have this knovledge and skill set. Parents who manage to obtain a diagnosis are not being supplied wrth a lull assessment and Treatrneftt Plan which means they are still 'in the dark, regarding what supports would work best for their ¢hild wrthout a fvll FASD assessment reportlfeedback and Treatment Plan it is impossible for thè parent make robust plans for their child's fvtU￿, minimi$ing risk and building on strengths. FASD Scolland has been working with familie5 to Klentify the children's needs {10 Brain Domains) and strengths as a way to assist parents better understand and support their Child￿n. stressed Birth families have been challenged by Social Seryice staff who'blame, children's behaviour of'poor parenting,, rather that the toxic effects of exposure to alcohol in the womb. FASD Scotland has been working to support famil￿$ stressed rather than supported by socBI servThs staff and other professlonal groups. Support is offered vla onlin¢ media. phonelem8hl. tailored infonnation packs, individual familylparent support, advocacy advice, infomation and support at Education and Social Work, ResHJential meeb"ngs, support at court and ￿th police investigations, advice regarding ChaI￿nging behaviours. Ikgising AdoptivelFosterlSoc¢al work agenues. advice when parents are seeking a diagnosis. Sharing knowledge to empower the families and affected individua15 is an ongn Strategy has been dev&loped by the Scothsh Government. COVID-19 reslrictr'ons and rned￿ reporting increase in alcohol consumption during lockdown may well indicate an increased FASD prevalen¢e in Scotland. FASD ScotLqnd cc￿tinueS to participate in th& ongoing development ol GIRFEC. Reductlon ln prevalence of FASD and FASO S•¢ondary Dknabllltl•• In Scotland Education and awareness raising has been undertaken by- 11 Continuing lo share FASD prevention infomation as wthly as possible across Scouand. 2) All training sessions advO￿ted FASO prevention and ene￿raged trainees to share FASD awareness and prevention knowledge. 3) FASD Scotland Facetook, Twtier and Linkedln media used to communicate key resèarch and support updates from a range of countries to famil*s, and otheT organisakn'ons. 41 Awareness infomiatlon cards, F4)Sters. leafiets shared ongoing throughout the yoar. 51 Ongoing interaction and input as part of FASD Scotland's engagement wrth professionals, families and the public las permitted by COVID restrictions) Medla- spreadlng the word Facebt)ok, X and Linkedln updates made reguiar1y to share awareness, resoaTch and best practice. Numbers viewing and sharing ￿Inue to increase with muth F*)sitive feedback. Flnanclal revlew Our main source of income was by way of donations and training fees with £2,C62 ￿Ing recelved in the year. 12024. £5.885}. Thls inGlude(1 £100 kIn￿ty (Jonoted to the char￿ by Iwo of the tnjstees. Expenditure in the year was £2,62312024.' £5.907) resuttsng in a deficrt of £561 bein9 realised tr*is year12023.' deficr( £1,266}. Reserves P The trustees would like lo build up reserves to a level that is sufvent to allow the Charity to continue ts current activities. They beI￿ve that reserves should be at least the equivalent of three months annual costs. Current reserves exceed this target. FASD Scotland Report of the DirectorJ Year Ended 31 July 2025 Statement of DirqGtof s responsibilities The Board of Directors are resFOnSib￿ for preparing the fir￿n¢la1 statements in xcordance with applicable law and the United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to p￿pare financial statements for exh financial year which 9ive a true and fair view of the stste of affairs of the chantsble company and of lis incoming resources and applitstion of resources, including income and expenditure. for the ￿￿ncIal year. In preparing these finanthal statements, the directors have.. selected suilable accounb'ng polides and applied them consistently.. made judgements and estimates that are reasonable and prudenL prepared the financial slatements on th8 9(Mng c(xKem basis. The dlrectors are responsible for keeping proptrr accounting records whth disclos• Nwlh reasonab￿ accuracy at any time the finandal position of the tharltsbie company and to enable them to ensure that the financial ststements comply wth the Companies Act 2006. They are al80 reSwn$Ib￿ for safeguarding the assets of the charitable company and heneè for tskirvj re8$￿able steps for the prevention and detectlon of fraud and other irregularities. This report has been prepared in accordance wth the Accounting and Reportin9 by Charities.. Statement of R•commended Practica applicable to tharities preparing their acwints in accordance wlth thè Financial Reporting Stsnd8rd FRS102 and in ac¢utsnco with the Special provisions of Part 15 of the Companies Act 2006 relats'ng to small comFonie8. Approved by the 8oard on 20 May 2026 and Signed on its behalf by.. g,Iw CJ&ttr 201 osl 1£ Ello•n Cild•r Dlrnctor FASD Scotland Directors Report to the Trustees of FASD Scotland I report on the accounts of the tharity for the year ended 31 July 2025 which are Set out on pages 8 to 11. Rèspe¢tiV8 respon$ibilitles of trnstee8 and examingr The charity's trustees are responsible for the preparatron of the accounts in ￿rdance wth the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The chanty trustees consthr that the audit reqU1￿ment of Regulation 10111 la) to (cl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under sects.on 44{11 Ic) of the Act and to State whether particular matters have come to my attention. 8a818 of Indep•ndent •xamlneV$ ¥tatement My examination is carried out in accordance ReguLgtion 11 of the Charitres Accounts {Scollandl Regulations 2006. An examination includes a ￿VIeW of the a￿OUntIng records kept by the Charity and comparison of the accounts presented with those records. It also includes eonsideration of any unusual items or disclosures in the a¢¢ounls and seeks explanations from the trustees con¢eming any such matters. The procedur8s undertaken do not provide all the evidence that would be required in an audiL and consequently I do not expres8 an audit opinion on tho view gNen by the accounts. Independent examln•f8 8tatement In the course of my examinakn'on. no matter has com8 to my attention 1. which gNes me reasortablè cause to believe that in any material respect the requirements.. to keep accounting records In accordan¢e with Se¢bon 44(1) (a) of the 2005 Aot and Regulation 4 of the 20(k8 A¢¢ounts Regulations, and to prepao accounts which accord wlth the actounting records and comply wlth Regulation 8 of the 2006 Accounts RegulatM)ns have not been met, or 2. to which, In my opinion, attention should be drawn in orderto enable a proper understanding of the accounts to be r8ached. Print Name '. £ILEEW LALOrR Sign C_i Dated.. 20 May 2026 FASD Scotland Statement of Financial Activltles {including an Income and Expenditure Account) Year Ended 31 July 2025 Unrestrthd Restrthd Funds Funds 2025 Totsl 2024 Total Incomlng R880urce• Donations Training fees Other income 1CX) 100 1,935 27 891 4,870 104 27 Totsl incoming resources 2,C62 5,865 Resourcu Expend•d Charitabk8 activN￿$ 2,623 2.823 5,907 Total resources expended 2.623 5,907 P4ot movement In lund8 ($811 (561) 1421 Fund balanf25 broughl I￿rd 2,360 Fund balanc￿ at 31 July 2025 1,413 1,887 1,799 All amounts derive from continuiThJ operaljons. All galns and bsse8 recognised in the year are included In the Income and Ex￿ndIture Ac¢ount. The notss on pages 10 and 11 form part of these financial statements FASD Scotland (Company Number: SC428983) Balance Sheet As at 31 July 2025 2025 2024 Note Current wets Cash al bank and in hand Tiade Debtors 1,413 1.413 2,448 4,896 Creditors.. Amounts falling due wilhin year Not currnnt assets {6721 1,413 4.224 Creditors.. Amounts falthng due after one year Ngt a880ts 1.413 4,224 Unr¢8trlctad lund• - General funds 1.413 2,361 Total fund6 1.413 2,361 The company is entiued to exemption from audit under Section 477 Of1￿ Companies Act 2006 for the y ended 31 July 2025. The m8mbers have not required the Company to obtain an audit of rts financial statements for the year ended 31 July 2025 in accordance with Section 476 of the CompanwJ Act 2006. Thè d1￿Clor8 acknowledge their responsibllities ft)r. (a) ensurfng that the company keeps aco)untin9 records which ￿)mplY with Sectlons 386 and 387 of the Companies Act 2006 and (bl preparing financial ststements which give a tn￿ and fair view of the state of affairs of the ¢ompany as al th8 end of each financial year and of its profft or loss for each financial year in a¢cordan¢e with the requirements of Seelions 394 and 395 and whith othewse comply ￿th the requirements of the Companie$ Act 2006 relating to financlal statements, so far as applicable to the company. These financial statements have been prepared in accordance with the $p8cial provisions of Part 1 S of the Companies Act 2006 relating to small companles and with the Financial Reporting Standard FRS102. Approved by the board of directors on 20 May 2026 and stgned on ils behalf by.. Elleen Calder Dlrector The notes on pages 10 and 11 fom part of these ffinancial statements FASD Scotland Notes to the Financial Statements Year Ended 31 July 2025 l. Accountlng Policios Ba813 of •¢countlng The financial statements have been prepared in acts)rdance with A¢o)unting and Reporting by Charities.. Statement of Recommended Practice applicable to charit￿$ preparing their accounts in accordance wrth the Financial Reporting Standard FRS102, the Financial ReFMxb'ng Standard FRS102 and the Companies Act 20C6. Thé charity has applied Update Bulletin 1 as published on 2 February 2016 and does not includ8 a cash ow ststement on the grounds that li is applwng FRS 102 Section 1 The Chartty conslitute8 a public benefft entbty as defined by FRS102. Incomlng ro8oure•8 All incoming resources are I￿￿ded in the statsment of financial a¢ilviti85 the Charity is entitled to the in¢ome. Re•our¢os expendod ExpendituTr is recognised on an accrual basis as a liabilty is in￿rred. Expenditur8 include8 any VAT which cannot be fully recovered, and 18 reFth•J as part of the expenditure lo whth it relates: Charitable expenditure comprises thi)se costs incurred by the charity in the delivery of ils activitle8 and seNices for its benefici8rie8. It includes trf)th costs that Can be alk>*d directly to such activities and those costs of an indirect nature necessary to support them. Govemanee ojsts include those ¢)Jsts aS￿la￿d with meet'ng the constituwonal and stslutory requlrements of the charity and in¢lude the audit fees and ￿$ts linked to the strateglc management of the charity. Fund Ac¢ountlng Unrestricled funds are avaiL9ble for use at the discretion of the trustees in fvrtheranc8 of the general obje¢tives of the chanty. Restrlcted funds are subjected to restr￿lI0n3 on their expendiiuro imposed by the donor or through the tems of a grant. 2. Charttablo a¢tlvltlo• Unre$trw*d Restr Tolal Total 2024 Dlr¢ct ¢08ts Support group maleTia Travd & accommodation Support co•ts Stsb'onery Olfice equipment SofN¥are Other exFenses Governance Co•ts Independent EXan1￿￿8 Fee 102 102 503 3,298 42 297 16 332 240 297 744 2,623 2,&23 5.923 FASD Scotland 10 Notes to the Financial Ststements Year Ended 31 July 2024 3. Credltors: amunt• folling duo wlthln one year 2025 2024 Acc￿ed expensès 720 Rolated Party Tran8a¢tlons None of the Irustees received any remuneration. Travel and aco)mmodation costs of £944 (2024.. £3.2981 were reimbursed to ￿0(2024.. Irustses. 11