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The former chief executive of a Scottish charity that supported people living with HIV has been charged with fraud.

Nathan Sparling was reported to the police after leaving his role at HIV Scotland in December 2020.

HIV Scotland last month announced it was to close down as a result of "number of significant challenges".

The charity's latest accounts state £10,649 of expenditure was identified as being "fraudulent or not recovered".

The accounts add that following a review by management, "it was identified that the former CEO had entered into a number of transactions that were not deemed to be in pursuit of the charitable aims of the company and were deemed to be fraudulent".

Both Police Scotland and the Office of the ­Scottish Charity ­Regulator (OSCR) are aware of the issue, the accounts state.

HIV Scotland was set up as the Scottish Voluntary HIV and AIDS Forum in 1994 and was at the vanguard of prevention and treatment initiatives for the virus in Scotland.

A police spokeswoman said: "In February 2021, we received a report of a possible fraud at a ­premises in York Place, Edinburgh.

"Inquiries were carried out and a 32-year-old man was arrested and charged in connection with ­financial offences. A report was sent to the procurator fiscal."

The Crown Office said: "A report ­regarding a 32-year-old man has been received and is under ­consideration by the ­procurator fiscal."