2025-05-31-accounts - The Learning to Understand Needs and Abilities Project

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

APPENDIX 1

~~a a~~	Period start date ~~a~~	Period start date ~~a~~	Period start date ~~a~~		Period end date	Period end date	Period end date
~~a a~~	Day ~~a~~	Month ~~a~~	Year		Day	Month	Year
From	30	5	2024	To	30	5	2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name The Learning to Understand Needs and Abilities Project The Learning to Understand Needs and Abilities Project Other names charity is known The LUNA Project The LUNA Project by Registered charity number SC 050148 050148 Charity’s principal address 14 S 14 Spottiswoode pottiswoode Road Road Edinbur Edinburgh gh

Postcode EH9 1BQ

Names of the charity trustees on date of approval of Trustees’ Annual Report

William Tanner
Alison Lloyd
~~AmberDa~~ Elizabeth Dillon
~~AmberDa~~ Amber Daw
~~Amber Da~~ Abbie Johnston
Sophie Mattholie

APPENDIX 1 Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name	Name	Dates acted if not for whole year







Structure, governance and management
Type of governing document Trustee recruitment and appointment
	Cntittin
	osuo
	SCIO


Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	"th dt f dti""th ti f lit d
	e avancemen o eucaon,e promoon o equay an diversity","the relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage"
	Pdi li il di
	roucng resources, consutaton, soca mea awareness, working with health professionals and empowering young disabled people.

APPENDIX 1 Achievements and performance

Summary of the main achievements of This past year has been a period of rest and rethinking about the charity during the financial period the future of LUNA. We curated and produced the Disabled Joy Zine, continued with posting infographics on our social media, and held our third AGM.

Financial review

Brief statement of the charity’s policy n/a on reserves Details of any deficit n/a Donated facilities and services (if any)

APPENDIX 1 Other optional information

Declaration

The trus tees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

Signature(s) OSCR will accept WRMT ARD digital or typed signatures Full name(s) William Tanner Amber Daw Position (e.g. Chair) Cofounder Trustee Date 12/10/2025 10/3/2026

Enter SC No. below

Enter charity name below

																					SC
					Receipts andpayments accounts
								Period start date							Period end date	Period end date
		For the period from				Day 30	Day		Month 05	Month	Year 2024	to	Day 30		Month 05				Year 2025
Section A Statement of receipts and payments
		Unrestricted funds				Restricted funds				Expendable endowment funds			Permanent endowment funds				Total funds current period				Total funds last period	Total funds last
		to nearest £	to nearest £			to nearest £	to nearest £			to nearest £			to nearest £				to nearest £		to nearest £	to nearest £	to nearest £	to nearest £
A1 Receipts
Donations		502																502		-	561
Legacies																				-
Grants																				-	4100
Receipts from fundraisingactivities		467															467			-	653
Gross tradingreceipts																				-
Income from investments other than
land and buildings																				-
Rents from land & buildings																				-
Gross receipts from other charitable activities																				-	250
																	-	-	-	-
*A1 Sub total*	*A1 Sub total*	~~969~~		-		-	-	-	-		-		-	-	-		~~969~~			-	- ~~5564~~	-
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets Proceeds from sale of investments *A2 Sub total* - - - *Total receipts* - - - ~~—~~ 969													- -	- -	- -		969			- - - -	- - 5564	- -
A3 Payments
Expenses for fundraising activities																				-
Gross trading payments																				-	300
Investment management costs																				-
Payments relating directly to charitable activities	Payments relating directly to charitable	373															373			-	2997
Grants and donations
																				-
Governance costs:
																				-
Audit / independent examination																				-
Preparation of annual accounts																				-
Legal costs																				-
Other	Other	Other
																				-
																	-	-	-	-
*A3 Sub total*		373		-		-	-	-	-		-		-	-	-		373			-	- 3297	-
A4 Payments relating to asset and
investment movements
Purchases of fixed assets Purchase of investments *A4 Sub total* - - - *Total payments* - - - ~~——————~~ 373													- -	- -	- -			373		- - - -	- - 3297	- -
*Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*	- - - - - - - - - - - - - ~~=——————~~ 596 596 5564 596 596 5564

APPENDIX 2

Section B Statement of balances

Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
Cash and bank balances at start of year	8272 596				- 8272	6005
Surplus / (deficit) shown on receipts and payments account					- 596	2267
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 8868	-	-	-	- 8868	- 8272
	-	-	- Fund to which	- asset belongs	-	-
					Market valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £	-	-
					Current value (if available) to nearest £	Last year to nearest £









Details			Total Fund to which l	-	-	-
				iability relates	Amount due to nearest £	Last year to nearest £





Details			Fund to which l	Total iability relates	-	-
					Amount due (estimate) to nearest £	Last year to nearest £



Signature�			Print Name	Total	-	-
						Date of approval
WRMT			William Tanner			12/10/25

�lease note � OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

Section C Notes to the Accounts

We have only recieved funds from donations and fundraising activities from LUNA week and small events throughout the year. Most of our spending was related to our continued project From Me and My Friends to You and Yours, with its costs pertaining to the printing and distribution of them. We recieved no grants.	We have only recieved funds from donations and fundraising activities from LUNA week and small events throughout the year. Most of our spending was related to our continued project From Me and My Friends to You and Yours, with its costs pertaining to the printing and distribution of them. We recieved no grants.	We have only recieved funds from donations and fundraising activities from LUNA week and small events throughout the year. Most of our spending was related to our continued project From Me and My Friends to You and Yours, with its costs pertaining to the printing and distribution of them. We recieved no grants.	We have only recieved funds from donations and fundraising activities from LUNA week and small events throughout the year. Most of our spending was related to our continued project From Me and My Friends to You and Yours, with its costs pertaining to the printing and distribution of them. We recieved no grants.
Type of activity or project supported	Individual / institution	Number of grants made £





		Total	-

If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)			X
Authority under which paid			£






If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b)		this box
Nature of relationship Nature of transaction Sophie Mattholie - Resourceprintingandposting Amber Daw - LUNA Week fundraising expenses		Number of trustees	£
Sophie Mattholie - Resourceprintingandposting			52
Amber Daw - LUNA Week fundraising expenses			131



Nature of relationship		Transaction amount (£)	Balance outstanding at period end (£)

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

APPENDIX 2

Additional analysis (1)

Analysis of receipts and payments

1 Donations	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
~~Union of Kingston~~	~~28~~				- ~~28~~
	~~26~~				- ~~26~~
~~Newcastle University Union~~	~~450~~				- ~~450~~
					-
Total 2 Grants	- ~~502~~	-	-	-	- ~~502~~	- 561
	- Unrestricted to nearest £ funds	- Restricted funds to nearest £	-	-	- Total current to nearest £ period	- Total last period to nearest £
					-
					-
					-
					-
Total 3 Gross receipts from other charitable activities	-	-			- ~~0~~	- 4100
	- Unrestricted funds to nearest £	- Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
					-
					-
					-
					-
					-
					-
					-
					-
Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities	-	-	-	-	- ~~467~~	- 653
		- Restricted funds to nearest £	- Expendable endowment funds to nearest £	- Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
~~Google Workspace~~	~~96~~				- ~~96~~
~~LUNA Week~~	~~131~~				- ~~131~~
~~Printing and postage~~	~~126~~				- ~~126~~
~~Alliance membership~~	~~20~~				- ~~20~~
					-
					-
					-
					-
					-
					-
					-
Total	- 373	-	-	-	- ~~373~~	- 3297
	-	-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

APPENDIX 2

Additional analysis (2)

Receipts 5 Breakdown of unrestricted funds	Unrestricted fund 1 - enter name of fund below	Unrestricted fund 2 - enter name of fund below	Unrestricted fund 3 - enter name of fund below	Unrestricted fund 4 - enter name of fund below	Total unrestricted funds	Total unrestricted funds last period
Donations	~~502~~				- ~~502~~	~~561~~
Legacies					-
Grants					-	~~4100~~
Receipts from fundraisingactivities	~~467~~				- ~~467~~	~~653~~
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-	~~250~~
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	- ~~969~~	-	-	-	- ~~969~~	- ~~5564~~
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	- ~~969~~	-	-	-	- ~~969~~	- ~~5564~~
					-
Expenses for fundraisingactivities					-
Gross trading payments					-	~~300~~
Investment management costs					-
Payments relatingdirectlyto charitable activities					- ~~373~~	~~2997~~
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	- ~~373~~	- ~~3297~~
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	- ~~373~~	-	-	-	- ~~373~~	- ~~3297~~
					-
	- 596	-	-	-	- ~~596~~	- ~~5564~~

					-

	-	-	-	-	-	-
					-
Nature and purpose of funds
We recieved a large amount of £450 donation from Newcastle University Union. Other fundraising activities like small events in Easter and the summer raised us £467. We are continuing developing, printing and posting our resources which is where the majorityof our moneyis spent.

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

Additional analysis (3)

Receipts 6 Breakdown of restricted funds	Restricted fund 1 - enter name of fund below	Restricted fund 2 - enter name of fund below	Restricted fund 3 - enter name of fund below	Restricted fund 4 - enter name of fund below	Total restricted funds	Total restricted funds last period
Donations					-
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
Income from investments other than land and buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	-	-	-	-	-	-
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	-	-	-	-	-	-
					-
Expenses for fundraising activities					-
Gross trading payments					-
Investment management costs					-
Payments relating directly to charitable activities					-
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	-	-	-	-	-	-
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	-	-	-	-	-	-
					-
	-	-	-	-	-	-

					-

	-	-	-	-	-	-
					-
Nature andpurpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX 3 Independent examiner’s report on the accounts

Charity name

Report to the trustees/members of

The Learning to Understand Needs and Abilities (LUNA) Project

SC	SC 050148	SC 050148
	Period start date					Period end date
Day		Month	Year		Day	Month	Year
	30	5	2024	to	30	5	2025
						(remember to include the page numbers of additional sheets)

	SC
Registered charity number	SC 050148
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year
	to 30 5 2024 30 5 2025
Set out on pages	(remember to include the page numbers of additional sheets)

Respective responsibilities of 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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
	consider that the audit requirement of Regulation 10(1) (d) 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 2006 Accounts Regulations. 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 viewgiven bythe accounts.
Independent examiner’s	In the course of my examination, no matter has come to my attention [other than that
statement	disclosed on the attached page*]
	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 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 : i	Date: Jeff Ruddell 12/03/2026
Name:	Jeff Ruddell
Relevant professional qualification(s) or body	Ex-HMRC Inspector
(if any):
Address:	91 Kings Road Harrow, HA2 9LD

*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 No material issues identified. any items that the examiner wishes to disclose