Receipts and Payments Account for year ended 31 March 2015

               SCOTTISH ASSOCIATION FOR SLEEP APNOEA
                         Scottish Charity Number SC023352
       Receipts and Payments Account for year ended 31 March 2015
                                        Unrestricted        Restrictedd    Total       Total
       Funds      Funds    2014/15 2013/14
RECEIPTS          £            £            £            £
Members’ Subscriptions/Donations 1,693 1,693 2,193
Other Donations 0 0 190
Gift Aid – Tax refunded 508 508 209
Conference/AGM – Fees 555 555 567
                       Sponsorship donations 450 450 300
                       Fund Raising – Raffle 123 123 82
Bank Interest 397 78 475 544
3,726 78 3,804 4,085
PAYMENTS-for charitable activities
Conference/AGM – 2014-Venue costs 1,082 1,082 1,845
                               Speakers expenses 225 225 49
                               Other 33 33 200
Venues for Meetings 157 157 99
Web site 65 65 145
Awareness – Subscriptions 105 105 105
                     Roller Banner purchase 0 0 119
Research Grant 1,000 1,000 0
Travel to Meetings/Conferences 201 201 708
Printing/Stationery 465 465 317
Postages/Telephone 390 390 151
Equipment – Voice meeting recorder 139 139 0
Insurances 435 435 434
Local Group – Tayside 0 0 80
Other 0 0 4
4,297 0 4,297 4,256
(DEFICIT)/SURPLUS FOR YEAR (571) 78 (493) (171)
STATEMENT OF FUNDS AS AT 31 MARCH 2015
Balances brought forward 27,529 5,939 33,468 33,639
(Deficit)/Surplus for the year (571) 78 (493) (171)
Balances carried forward 26,958 6,017 32,975 33,468
Represented by the following assets
Royal Bank of Scotland 896 37 933 926
Virgin Charity 100 days Notice Account 22,000 5,980 27,980 0
Virgin Money Charity Deposit Account 4,035 0 4,035 32,542
Clydesdale Bank 27 0 27 0
26,958 6,017 32,975 33,468
Assets – Gift Aid/GASDS – Tax due xxx 0 509
Liabilities- Edinburgh RI -database 2,000 2,000 2,000
Raigmore Inverness-3 PAP devices 810 810 0
NOTE – Restricted Funds belong to the Borders Branch.
12 May 2015 R Scott Elliot Treasurer

With a deficit on the year of £273, the unrestricted funds have decreased to £27,528. The Association continues to look for new opportunities to fund projects and studies in the furtherance of its Objects. One such project is to set up a patient database by the Edinburgh Royal Infirmary and SASA has pledged a sum of £2,000, to be paid over when all other funding is in place.

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Independent Examiner’s Report to the Trustees of Scottish Association for Sleep Apnoea

Scottish Charity Number SC023352

I report on the accounts of the charity for the year ended 31 March 2014 as set out on page 4.

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) Act 2005 and the 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 Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the Charities 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 these records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning 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 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 respects 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  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    23 June 2014

Name          John I Campbell  FCCA

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