## LONG COVID SCOTLAND
FINANCIAL STATEMENTS FOR THE PERIOD FROM
## 1 NOVEMBER 2023
## TO
31 MARCH 2025
Charity Number SC 052053
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Office of the ScottishOSCFCharity Regulator Long Covid: Scotland $C052053
Receipts and payments accounts
a9 |ee TON |EYee a)AC |SS|
Section A Statement of receipts and payments
Unrestricted Restricted -- [ExPendable] Fareaarene Total funds Total funds last
funds funds owmaTe endewrmerit current period riod
my funds funds P pe
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Ai Receipts
Donations CLC | er
Legacies, =| a
Grants,[Receipts | eee | [28.000] |
[Gross tradingfrom receipts fundraising activities|| | ae;io) ie
land and buildings
Rents fromland & buildings | |
6,431
activities | iz
ee— (ere
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets |
[Proceeds from saleofinvestmentsA2 Sub total|_______—-| |
|
A3 Payments - |
Goastredngpamens TT a. —_
fnvestment managanentooss fT Lo
activities 1,683 18,713
rants anddonatons TT ia|ae
fGovernancecostes TL oat
[Act Tindopendent examination) | ho
[Preparation ofannuatecsourisy | (ee Se
ee,| nobi |
AB Sub total cary C20
A4 Payments relating to asset and
investment movements
Purchases of ied asses — Pesta
Purchase ofiwvesiments ee!|
Aa Subtotal[____—- 6140
Total payments EE) Ea)
Surplusrps / (deficit) for year
/ (dei for yes Ee] Sa
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APPENDIX 2 Long Covid. Scotland $C052053
Section B Statement of balances
a —nds Restricted funds Expendableendowment endowmentPermanent Totalperiod current Total last period
t B¢ Details funds funds
to nearest£ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
paySurplus /f (deficit)ae shown on receipts and 7,8437,843 | (462) | 7,681
Cash and bank balances at end of year 8,772 ee 8,772 | 1,081 |
(Agree balances with receipts and payments
account(s))
Fund to which asset belongs Market valuation Last year
peraDetails
to nearest £ to nearest £
-_ —_ ——
Total
_! Fund to which asset belongs Cost (if available) ppertocrny = Last year
ee to nearest £ to nearest £ to nearest £
Printers Soot Govt Suppo | 366 | [2985]
Scot Govt Suppo |
iPad
& keyboard Scot Govt Suppo ||
Scot Govt Suppo | 20 |__|
Scot Govt Support
roa [__ 6,40 2047
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
_ — —<
‘Total
Details Fund to which liabilityrelates Amount(estimate)due Last year
to nearest £ to nearest £
— — —
Total
Signed by one or two trustees Date of
on behalf of all the trustees approval
24 fioj25
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Section B Statement of balances
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OSCR R&P Accounts final / Statement of balances
2
December 2007
Trustees’ Period Annual Report forthe period = O S C r Day | Mon hs **t** art date| Year Day Period| Month end dat| Y ar **e** | From | 01 | Nov | 2023 | To | 31 {Mar | 2025 Office of the Scottish Charity Regulator
Charity name **_** | Long Covid Scotland Other names charity is known by Registered charity number $C052053 Charity’s principal address 12 Kemnay Place Aberdeen | AB15 8SG Postcode
## Names of the charity trustees on date of approval of Trustees’ Annual Report
Trustee —: Dates acted if ame ee pe on name Office (if any) not for whole year (or body) entitled to appoint trustee (if any) 1 Chair 2 Treasurer 3 4 5 6 7 Appointed 1/4/24 8 9 10 11 12 13 14 15 16 17 18 , 19 20
1
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 Dates acted if not for whole year Appointed 1/4/24, resigned 1/3/25 Resigned 3/7/24
## Structure, governance and management
## Type of governing document
## Constitution
Trustee recruitment and appointment Any member of the organisation who is eligible (not debarred) can be elected as a Trustee at an AGM. The Board may appoint any member who is eligible as a Trustee. All Trustees retire from office at each AGM and are eligible for re-election.
## Objectives and activities
Charitable purposes
The advancement of health.
Summary of the main activities in relation to these objects Advocating for and representing people living with Long Covid in Scotland Amplifying the voices of people living with Long Covid in Scotland = Promoting equality and diversity
2
APPENDIX 1
## Achievements and performance
Summary of the main achievements of the charity during the financial period
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|---|---|---|---|---|---|---|---|---|---|---|---|
||=|LCS Trustees|prepared|for and|submitted|a|paper to the|Long Term|
|Conditions|consultation.|We|also|supported|and|encouraged|our|members|
|to|participate|in|the consultation.|Attended|2|consultation|events|in|relation|
|to|the|Long|term|Conditions|consultation|
|Continue|to|work on|fundraising|activities|as much|as|possible|to|actively|
|explore|other avenues|for|funding|LCS work|and|core|function.|
|Long|Covid|Scotland|has|actively|engaged|with|the|Scottish|Government|
|and|its|agencies|to|advocate|for fair and|effective|services|for people|with|
|Long|Covid.|Our ongoing|work|has|included:|
|e|Regular|meetings|with|NSS|(National|Services|Scotland),|
|particularly|the|Clinical|Priorities|Directorate.|Which|is the team|in|
|charge|of Long|Covid|Policy.|
|e|Under the NHS|Scotland/NSS|Long|Covid|Network:|Helped|
|contribute|to|a|blueprint|for Long|Covid|services|to|support|
|Health|Boards|in|implementation|
|e|Wecontributed|to the|NSS|Sustainability|Report|(in|Dec|
|2024):|Which|evaluated|progress|and|recommended|exploring|
|integrated|services|for|Long|Covid,|ME/CFS,|and|other chronic|
|conditions.|
|e|We|have|had|Discussions|with|multiple|Ministers|for|Health|
|to|push|for|policy|improvements.|
|e|We|have|Lobbied|MSPs—both|individually|and|collectively—|
|through|election|hustings|and|direct|action,|including|protests|at|
|the|Scottish|Parliament.|
|e|We|actively|participate|in|the|Cross-Party|Parliamentary|
|Group|on|Long|Covid,|applying|pressure|on|the|Scottish|
|Government to|take|meaningful|action.|
|e|We|Collaborate with|other|charities|working|on|Long|Covid,|
|both|in|Scotland|and|across|the|UK,|to|strengthen|our|collective|
|voice.|
|This|sustained|effort|has|been|crucial|in|keeping|Long|Covid|on|the|
|political|agenda|and|pushing|for|better support|for those|affected.|
|Continue|to|work as|co-applicants|and|PPI|representatives|with|several|
|UK|universities|and|researchers|on|a|range|of|LC|Research|projects,|
|including|bidding|for|funding.|
|Supporting|the|development|of|Local|LC|peer support|groups.|Work|with|
|our|members|and|volunteers|across|Scotland|
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Brief statement of the charity’s policy on reserves It is the policy of the charity to deploy funds received to achieve the purposes of the charity rather than to accumulate funds. Retained funds represent only the reasonable working capital requirements to support the activities of the charity. Details of any any deficit There are no fund deficits.
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||||||
|---|---|---|---|---|
|Details|of any any|deficit|
|Donated|facilities|and|services|(if any)|
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LCS Trustees and volunteers donated their time to the work of the charity. Without this, the charity could not have achieved its purposes.
3
APPENDIX 1
## Other optional information
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Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s)
Position (e.g. Chair)
CHAIR
Date a4 |e} as
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4
APPENDIX 2 : Long Covid Scotland
$C052053
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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on See individual worksheets analysis of funds worksheets)
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Type of activity or project supported rane eS ee ©
/ S—<—= Total
C3a Trustee remuneration 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)
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"i os ‘ cs i E Authority under which paid
C3b Trustee remuneration - details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
C4b Trustee expenses - details
Nature of relationship
Nature of transaction
Number of £ trustees Transaction Balance amount (£) outstanding at i
C5 Transactions with trustees and connected persons
C6 Other information
Trustees donated £225 to charity funds during the period
OSCR R&P Accounts final / Notes
3
December 2007
APPENDIX 2
$C052053
## Long Covid Scotland
## Additional analysis (1)
Analysis of receipts and payments
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|---|---|---|---|---|---|---|---|---|---|---|---|
|1|Donations|
|Unresticted"|Restricted funds|Expendableendowment|endowmPerman|en|tt|«Tal Current|Total|last period|
|funds|funds|4|
|to|nearest £|to|nearest £|to nearest £|to|nearest|£|to|nearest £|to|nearest £|
|Initial funds|contributed on founding|[i|||eee|
|3,469|
|2|Grants|
|unrestricted|lotal current|
|hae|Restricted funds|ssarlia|Total|last period|
|to|nearest|£|to|nearest£|to|nearest £|to|nearest £|
|sl|caddis|| [a|
|Tota|es |EE)|
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3 Gross receipts from other charitable activities . Expendable Permanent Unrestricted Restricted funds endowment endowment fon prrent Total last period funds funds funds period to nearest £ to nearest£ to nearest £ to nearest £ to nearest & to nearest £ University payment for research input [6,434 | [8431[|] a ear pat
## 4 Payments relating directly to charitable activities
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Unrestricted Expendable Permanent
funds = Restricted funds endowmentfunds endowmentfunds Totalperiod current Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
Computer related costs & equipment [42s] [82 i
insurance re |eee ee |ee
Admin & related services CS | - eee: [349
Training
& development ee | po | [«5,000]
Website & advertising es| |
ee p284] |
[250] | ee<)
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OSCR R&P Accounts finalAdditional notes (1)
December 2007
APPENDIX 2
$C052053
## Additional analysis (2)
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|||||||||
|---|---|---|---|---|---|---|---|
|5|Breakdown|of|unrestricted|funds|
|General|Total|Total|
|unrestricted|unrestricted|
|funds|funds|last|period|
|Receipts|||3.4689 ||
|aes|po|
|[|||a||as|
||rs|
|buildings|Pd|a eee|
|Gross receipts from other charitable activities|||sé|4311 ||TG ABT|||
|Sub|total|
|Receipts|from|asset &|investment|sales|
|Sub|total|
|Total receipt|Sas|as|
|GrossPaymentstrading payments|=|S|)|[6aes||
|GrantsPayments|relating|directly to charitable|activities|Pd||aJ|[18]|||
|and donations|aoe|ae:||al|
|Audit/independentexamination||-—|a|a|
||||eS |TE|
|—|||a||oes|
|ee|a||ae|
|a|a|e |||aaa!|
|Sub total|SSsn|
|Payments|relating|to|asset and|investment|
|movements|
|Sub|total|
|Total payments|ey|||=n|
|Hc|ti|ES Bs Eas|
|Transfers|
|to/(rom) funds|En]|ee|ee|Ee|Ee|
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|Nature and purpose of funds The general fund holds the funds which allow the charity to conduct activities to meet the purposes for which it has been established - advancement of health through adveacy, representation and amplifying the voices of people living with Long Covid in Scotland and promoting equality and diversity.
OSCR R&P Accounts finalAdditional notes (2)
December 2007
APPENDIX 2
$C052053
## Long Covid Scotland
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Additional analysis (3)
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,
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6 Breakdown of restricted funds
Scottish Total restricted Total restricted
Government funds. funds last
Support period
Receipts
eee
See|REI
|| | 25,000 |
|
Re ed
Income from investments other than land and buildings fo |
Rents from land & buildings |
Gross receipts from other charitable activities fe i
Sub total P= L__ 28,000
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Tota soceiptsSub total (TE) Ee EER] fed es
Payments
Expenses
for fundraising actives Ct os]
ai a |
Payments relating directly to charitable activities -462 | | [462.] a [|]
- e ese | |ee
Audit independent examination) [| es|ee
dt es| |
Subtotal [___162| aE
:
Payments relating to asset and investment
movements
aa
Sub total 6,140
Tisae ae a 7aae
Net receipts / (payments) EEE] Eas) ae
Transfers
to / (from) funds EnES ees ESS) BSS Eel
EE oes) RS) eT
Nature and purpose of [funds]
Scottish Goverment Support - this holds funds awarded to the charity by the Scottish Government to fund temporary administrative support, the development and
delivery of educational resources, the purchase of IT hardware and software, website development. The balance on the fund at the previous year end date of £162 was
applied in this period to eligible costs of the charity
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OSCR R&P Accounts finalAdditional notes (3)
December 2007
## APPENDIX 3
Office of the Scottisn Charity Regulator
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Independent examiner’s report on the accounts
Report to the .
trustees/members of Long Covid Scotland
Registered charity |
nunnber | $C052053
On the accounts of the | Period start date Period end date
charity for the period Day Month Year Day Month Year
01 November 2023 to 31 March 2025
Set out on pages 1 —10 commencing from statement of Receipts & Payments rainsber toadditionalinclude shasta.th
Respective the charity’s trustees are responsible for the preparation of the accounts in accordance
responsibilities Of with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
trustees and examiner Charities Accounts (Scotland) Regulations 2006. 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 My examination is carried out in accordance with Regulation 11 of the Charities
examiner’s statement 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, | do not express an audit opinion on the accounts.
Independent examiner’s In the course of my examination, no matter has come to my attention other thanthat
statement disclosed-on-the-attashedpage”
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
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2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: 95 | io} as Name: Relevant professional qualification(s) or body:
Address:
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E
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“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.