## **Namaste Care Education and Resources Trustees’ Annual Report** **1[st] April 2024 to 31[st] March 2025** ## **Charity contact information** Your charity’s name: Namaste Care Education and Resources Scottish Charity Number: SC052410 ## **Charity Trustees** ## **Objectives and activities** The organisation’s purposes are: (a) To advance education in Namaste Care for staff and family caring for people with advanced dementia in care homes, community orientated organisations and at home: - Raise awareness of the Namaste Care programme for people with advanced and end-stage dementia - a system of care demonstrated through research to enhance the quality of life of people living and dying with advanced and end stage dementia. - Provide education and resources to enable professional health and social care staff supporting people with advanced and end-stage dementia within institutional settings (such as care home, hospice or hospital), or at home to deliver Namaste Care. In time we hope to extend educational support to unpaid family carers of people with advanced and end-stage dementia. 2 (b) To improve the health (physical, psycho-social, spiritual and emotional) of people with advanced dementia living and dying in care homes/care at home: the Namaste Care programme supports communication through the senses, especially touch and music; enables improved nutrition and hydration; and seeks to create connection with other people. (c) To promote equality, diversity and inclusion for people with advanced and end-stage dementia through raising awareness that people living with advanced dementia are treated unequally and discriminated against globally. Having a cognitive disability that is not yet widely understood often means that the fundamental psycho-social and spiritual needs of people with advanced dementia are not met. Namaste Care provides a practical redress to this inequality through raising awareness and education. (d) To provide information, resources and tools to enable care staff/family carers to meet the fundamental physical, psycho-social and spiritual needs of people living and dying with advanced dementia. (e) to improve the knowledge and skills of professional health and social care staff in order to change practices around under-recognition and treatment of pain and agitation, and communication challenges. (f) To provide relief from isolation and loneliness for people with advanced dementia through Namaste Care offering a calm, welcoming environment and daily interaction dedicated to the wellbeing of the group. ## **Activity Summary** NEAR gained charitable status on the 16th of March 2023. Our objectives for the **April 2024 – March 2025** year were: 1. To continue to develop the NEAR website adding information about various resources 3 2. To undertake monthly on-line reflections for the 1[st] cohort of NEAR students to provide a supportive programme for the implementation and sustainability of Namaste Care in their setting 3. To begin to collect data evaluating 1[st] cohort of NEAR students 4. To continue collaboration with Worcester University and develop course material. 5. To continue to establish relationships with the Namaste Care community including Prince & Princess of Wales Hospice, Glasgow and the Ayreshire Hospice 6. To develop content for NEAR in-person training in care homes and on-line course for ‘at home family carers’ ## **Achievements and performance** The trustees of the charity are delighted to report that we successfully met all of the above objectives. - Following our 1st cohort of Namaste Care students across six care homes in Edinburgh, we commenced the NEAR online supportive implementation and sustainability programme. Four of the six care homes attended monthly online sessions for the year. (No other Namaste Care training programme includes any on-going implementation and sustainability support – and without it many care homes fail to sustain Namaste Care). 4 - The Association of Dementia Studies at Worcester University was awarded a grant from Marie Curie together with NEAR to develop an online Namaste Care course. NEAR trustees helped to shape the course through the steering and created content for their online course. produced a film on “Recognising pain in people with advanced dementia”; a film on “Toptips for implementing the Namaste Care programme” - Opened negotiations for joint working with Worcester University for NEAR to provide on-going Namaste Care implementation and sustainability support for their course students. A financial agreement will be established. **Structure, governance and management** Type of governing document Namaste Care Education and Resources (NEAR) is a Scottish Charitable Incorporated Organisation (SCIO) – single tier. Trustee recruitment and appointment We have tried to engage people (CQC, universities, care home managers, educators) regarding becoming a trustee but this is a slow process. We are conscious that we also need trustees with livedexperience of dementia alongside those with a background in accountancy, legal work, fund-raising. It has proved difficult to recruit people with lived-experience of dementia (including carers of people with dementia) as trustees. As NEAR’s work takes us into care homes we anticipate recruiting relatives to support our work in an advisory capacity. An induction programme for all new trustees will include: attending a training day, observing Namaste Care sessions in a care home, being given a copy of book (“ _The End of Life Namaste Care Program for People with Dementia_ ”). 5 Appointment: The board may at any time appoint any person to be a charity trustee – by way of a resolution passed by a unanimous vote at a board meeting. Trustees can be re-elected after a three-year period but will leave the charity after maximum of nine years as a trustee ## **Financial review** We had a successful first year as a very new small charity with a turnover of £4,246. Most of which came from collaborating with Worcester University in creating content for their university Namaste Care course and being a part of a collaborative steering group for 12 months to guide and shape the course. We also educated 6 care homes in Namaste Care. After expenses we have an end of financial year balance of £915 which will go supporting the ongoing background administrative costs and to purchasing merchandise for several conferences in late 2025. We hope these conferences will continue to generate wider awareness into Namaste Care and as a result, provide finances for NEAR to continue to provide this much needed education and awareness to everyone who is involved in the care of someone with advanced dementia. Donated facilities and services The NEAR trustees have generously continued to donate their time to all stages of the charity set up including, all website creation, accounting, creating the course content for NEARs course, providing three in-person education days, holding monthly implementation and sustainability support sessions, providing in person implementation support and additional training. ## **Future plans** Our goals for April 2025 – March 2026 financial year are to: 1. Recruit additional trustees and steering group especially people with lived experience of dementia 2. To establish a financial agreement with Worcester University, and Prince and Princess of Wales Hospice to support their engagement with the NEAR sustainability initiative. 6 st nd 3. Analyse data from 1 and 2 cohort of the 12-rnonth implementation and sustainability pilot programme 4. Set up a "community of practice" for all those who have completed a Namaste Care course and taken part in the NEAR on-line supportive implementation and sustainability reflections. 5. Advertise NEAR'S sustainability programme with other providers of Namaste Care education 6. Produce and distribute an infographic and short video about Namaste Care for care homes and community centres 7. Attend and present at conferences and develop merchandise to advertise NEAR 8. Develop the content for NEAR'S bespoke Namaste Care programme for: Staff in care homes that includes 'sustainability and ongoing support,. b. Family carers 'at home, caring for relatives who have advanced dementia Declaration Signed on behalf of the charity trustees: Print name Director Designation th 17 November 2025 Date Enter SC No. below **SC052410** APPENDIX 2 Enter charity name below **Namaste Care Education and Resources (NEAR)** |||||**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|**Receipts andpayments accounts**|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||Period start date|||||||||Period end date|Period end date|||||||| |||**For the period**
**from**|||1
Day||April
Month||||2024
Year||**to**|Day
31||Month
March|||||Year
2025|||| |**Section A Statement of receipts and payments**
i||||||||||||||||||||||||| |||**Unrestricted**
**funds**|||**Restricted**
**funds**||||**Expendable**
**endowment**
**funds**|||||**Permanent**
**endowment**
**funds**||||**Total funds**
**current period**||||||**Total funds last**
**period**| |||**to nearest £**|**to nearest £**||**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||||||**to nearest £**| |**A1 Receipts**||||||||||||||||||||||||| |Donations||**226**|**226**|||||||||||||||**226**|**226**|**226**|**226**|**226**||**1**| |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||**4,020**||||||||||||||||**4**|**4**|**4**|**4,020**|**020**||| |||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |**_A1 Sub total_**|**_A1 Sub total_**|**4,246**|||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**4,246**|**4,246**|**4,246**|**4,246**|**4,246**||**1**| |**A2 Receipts from asset &**||||||||||||||||||||||||| |**investment sales**||||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 4,246**
**-**
**-**
~~—~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**4,246**|**-**
**-**
**-**
**4,246**|**-**
**-**
**-**
**4,246**|**-**
**-**
**-**
**4,246**|**-**
**-**
**-**
**4,246**||**-**
**1**| |**A3 Payments**||||||||||||||||||||||||| |Expenses for fundraising activities||**883**|**883**|||||||||||||||**883**|**883**|**883**|**883**|**883**||| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |Payments relating directly to charitable|Payments relating directly to charitable|||||||||||||||||||||||| |activities||**2,201**||||||||||||||||**2**|**2**|**2**|**2,201**|**201**||| |Grants and donations||||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |Governance costs:||||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |Preparation of annual accounts||**102**|**102**|||||||||||||||**102**|**102**|**102**|**102**|**102**||| |Legal costs||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |Other|Other|Other||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |||||||||||||||||||**-**|**-**|**-**|**-**|**-**||| |**_A3 Sub total_ **||**3,186**|||**-**|**-**|**-**||**-**|**-**|**-**|||**-**|**-**|**-**||**3,186**|**3,186**|**3,186**|**3,186**|**3,186**||**-**| |**A4 Payments relating to asset and**||||||||||||||||||||||||| |**investment movements**||||||||||||||||||||||||| |Purchases of fixed assets
**144**
Purchase of investments
**_A4 Sub total_ 144**
**-**
**-**
**_Total payments_ 3,330**
**-**
**-**
~~—————~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**144**
**-**
**144**
**3,330**|**144**
**-**
**144**
**3,330**|**144**
**-**
**144**
**3,330**|**144**
**-**
**144**
**3,330**|**144**
**-**
**144**
**3,330**||**-**
**-**| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**915**
**-**
**-**
**-**
**915**
**1**
**-**
**915**
**-**
**-**
**-**
**915**
**1**
~~——————~~|||||||||||||||||||||||| APPENDIX 2 **Namaste Care Education and Resources (NEAR)** **SC052410** |**Section B Statement of balances**|**Section B Statement of balances**||||||| |---|---|---|---|---|---|---|---| |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**1**
**915**|**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|||||**1**|| ||Surplus / (deficit) shown on receipts and
payments account|||||**915**|**1**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**916**|**-**|**-**|**-**|**916**|**1**| |||- 0|-|
-|
-|
- 0|-| |||||**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 £**| ||Printer||Unres|tricted|**144**|**72**|**-**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**144**|**72**|**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||Amounts due to trustees for expenses|||Unrestrict|ed funds|**95**|**-**| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**95**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| NEAR OSCR accounting 24-25 / Statement of balances 2 December 2007 APPENDIX 2 **Namaste Care Education and Resources (NEAR)** **SC052410** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C3b Trustee remuneration -**
**details**
**C2 Grants**
**C4b Trustee expenses -**
**details**
**C5 Transactions with trustees**
**and connected persons**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**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|**X**| |||Expense reimbursement
**Nature of transaction**||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| ||**Nature of relationship**

Trustee|||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||
Trustee|Expense reimbursement||**95**|
**95**| ||||||| ||||||| ||||||| ||||||| ## **C6 Other information** NEAR OSCR accounting 24-25 / Notes 3 December 2007 APPENDIX 2 **Namaste Care Education and Resources (NEAR)** **SC052410** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**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 £**| |General donations|**226**|||||**226**||**1**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**
**2 Grants**|**226**||**-**|**-**|**-**|**226**||**1**| ||**-**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |||||||**-**||**-**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|||**-**||**-**| ||**-**||**-**|||**-**||**-**| ## **3 Gross receipts from other charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**-**| ||reference error||-|-|-|reference error||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Marie Curie Research Project|**2,520**|
||||**2,520**|









|| |Training programmes|**1,500**|||||**1,500**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**4,020**||**-**|**-**|**-**|**4,020**||**-**| ||reference error||-|-|-|reference error||-| NEAR OSCR accounting 24-25Additional notes (1) December 2007 APPENDIX 2 **SC052410** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Unrestricted**
**fund**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**Unrestricted**
**fund**|**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|**226**|||||**226**|**1**| |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|**4,020**|||||**4,020**|**-**| |**_Sub total_**
**Receipts from asset & investment sales**|**4,246**||**-**|**-**|**-**|**4,246**|**1**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**4,246**||**-**|**-**|**-**|**4,246**|**1**| |||||||-|| |Expenses for fundraisingactivities|**883**|||||**883**|| |Gross tradingpayments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**2,201**|||||**2,201**|| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts|**102**|||||**102**|| |Legal costs||||||**-**|| |Other||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**3,186**||**-**|**-**|**-**|**3,186**|**-**| |||||||-|| |Purchases of fixed assets|**144**|||||**144**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**144**||**-**|**-**|**-**|**144**|**-**| |||||||-|| ||**3,330**||**-**|**-**|**-**|**3,330**|**-**| |||||||-|| ||**915**||**-**|**-**|**-**|**915**|**1**| ||||||||| |||||||**-**|| ||||||||| ||**915**||**-**|**-**|**-**|**915**|**1**| |||||||-|| |**Nature andpurpose of funds**|||||||| ||||||||| NEAR OSCR accounting 24-25Additional notes (2) December 2007 APPENDIX 2 **Namaste Care Education and Resources (NEAR)** **SC052410** ## **Additional analysis (3)** ## **6 Breakdown of restricted funds** |**6 Breakdown of restricted funds**||||||| |---|---|---|---|---|---|---| |**Receipts**|**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 tradingpayments|||||**-**|| |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**||||||| |||||||| NEAR OSCR accounting 24-25Additional notes (3) December 2007 BF ## **APPENDIX 3** Scottish Charity Regulator ## **’ Independent examiner s report on the accounts V2** **Report to the** Charity name **trustees/members of** NAMASTE CARE EDUCATION AND RESOURCES (NEAR) |**Registered charity**|**SC052410**| |---|---| |**number**|| |**On the accounts of the**|Period start date
Period end date| |**charity for the period**|Day
Month
Year
Day
Month
Year| ||01
04
2024
**to**
31
03
2025| |**Set out on pages**|1 to 6
(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**|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| ||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**
**statement**|In the course of my examination, no matter has come to my attention
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:**|**Date:**
24 NOVEMBER 2025| |**Name:**|| |**Relevant professional**|| |**qualification(s) or body**|CHARTERED ACCOUNTANT| |**(if any):**|INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES| |**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