APPENDIX 3 OSCR ScottLth Charity Reguktor Inde endent examiner's re ort on the accounts Report to the Charity name trusteeslmembers of NERVES Registered charity SC044196 number On the accounts of the charity for the period Peric#J start date mth Period end date Monlh Year Year 01 23 31 08 2(r24 Set out on pages 1-3 rEbert0IndLKI2tt e ut3 ora(k*b& Sheets) Respective The charity's Irustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charrties and Trustee Invesbnent {Scotlandl 2005 Act and the trustees and examiner Charities Accounts (Scotlandl Regulations 2006 las amended). The charty trustees consider that the audit requirement of Regulation 10111 (dl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Icl of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examination includes a review of the accounting records kept by the charty and a comparison of the accounts wesented wilh those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming 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 c¢Jne to my attention lother than that disclosed on the attached page'l which gives me reasonable cause to believe that in any material respect the requirements" to keep accounting records in accordance with section 4411) la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wth the accountirvJ 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. Signed.. Date: 20.02.25 Name: Relevant professional qualificationls) or body (if any).. Mernber of Charterod Institute of PubLic Winance & Accountancy Address
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose
N.E.R.V.E.S
Scottish Charity Number - SC044196
Financial Statements For the year ended 31 August 2024
N.E.R.V.E.S. Scottish Charity Number SC044196 RECEIPTS AND PAYMENTS ACCOUNT FOR THE PERIOD ENDED 31 AUGUST 2024 Unrestricted Funds Restricted Funds For the year ended 31 August 2024 Total 2024 Total 2023 Receipts Donations Total receipts Payments Payments relating to charitable activities 2,963 2,963 Total pasrynents 2.963 2.963 Net receiptsl{paymentsl 12.9631 12.9631 Transfers tollfroml fvnds Surpluslldeficit} for year 2.963 Page 1
N.E.R.V.E.S. Scottish Charity Number SC044196 STATEMENT OF BALANCES FOR THE PERIOD ENDED 31 AUGUST 2024 Unrestricted Funds Restricted Funds For the year ended 31 August 2024 Total 2024 Total 2023 Cash Funds Cash and bank balances at stsrt of year Surpluslldeficit} on receipts & payments account 2,963 2,963 2,963 12,963) 12.963) Cash and bank balances at end ofyear 2.963 Bank and Cash balances TSB account 2,963 2.963 Signature Pnnt Name D8ta 20.02.25 Page 2
N.E.R.V.E.S. Scottish Charity Number SC044196 NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 31 AUGUST 2024 1 Basis of Accounting These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investsnent Iscouandl Act 2005 and the Charf(ies Accounts {Scotlandl Regulations 2006 (as amended). 2 Nature and purpose of funds Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the c*)jects of the charity. Restricted funds may only te used for specific purposes. Restrictions arise when specified by the donor or when fund5 are raised for specrfic purposes. At present all charity funds are unrestricted. 3 Trustee expenses There were no Trustee expenses paid in the year. 4 Donations No donations were received in the year. 5 Cost of charitable activities £2,963 was donated to MND Scouand. Page 3