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
m￿th
Period end date
Monlh
Year
Year
01
23
31
08
2(r24
Set out on pages
1-3
rE￿￿￿bert0IndLKI2tt￿ ￿e
u￿t￿3 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