Company rtgistration numbèr SC130788 Iseotlandl Charity rtgistration numbèr SC008471 Iseotlandl RELATIONSHIPS SCOTLAND TAYSIDE & FIFE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE LEGALAND ADMINISTRATIVE INFORMATION Trust•os Sherrff lson McKay Duncan Mackinnon Eunice McLennan Lind58y Bedford Selina Mackay Shirfey Wilson Chlèf Ex•eutlv• Offlc•r Marta Muranyi Henderson Socretary Marta Muranw Hendersc Charlty numb•r Iseotlandl Sc8471 Company nUMr SC130788 Reglst•r•d offlc• 4 Dudhop8 Terrac6 Dundeè DD36HG Audltor Findlays Audit Limited 110udhope Tenace Dundee DD3 6TS Bankers Bank of So)lJ8nd 2 Wesl Mathelgail Dundee DD1 1aN Solicltors Lindsays Seabraes House 18 Gmnmarkét Dvndee DD140B
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE CONTENTS Page TrustÈes' réport Statement of trustees, responsibilie$ Ind8pèndènt auditofs r8port 9-12 Statement ol financial activities 13-14 Balance sheet 15 Statement of cash flows 16 Notes ¢0 the financial statements 17-31
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2026 The trustees present their annual report and financial slatements for the year ended 31 March 2026. The financial statements have been prepa in accordance with the accounting poliaes set out in note 1 to the financial statements and comply with ihe charitsble company's goveming document. the Charities and Trustee Investment IScotlandlAct 2005. the Chariti'es Accwnts Isixjtlandl Re9ulation5 2006 las amended) and "Accounting and R8porting by Charities.. Statgment of Recomrnended Practice applicable to charities preparing their account5 in accordanc8 Wlth th8 Finanrjal Reporting Standard applicabl8 in the UK and R8public of Ireland IFRS 1021" leffective 1 January 20191. Objectlves and actlvltl•g The obj&cts of th8 Ch8rity ar8 to promote lor th8 public b8n8fit. pr8dominantly but not 8xcIusiv81y, th8 provision of seNices direeted towards mediation, conciliation, reconciliaiion and counselling with the object ol assisting any persons concerned in matrimonial and family disputes ol any kind whatever. whether or not Involved in any Court proceedings, so lar as possible in the arnicae r&solu1n ol such disputes, in appreciation and understanding ol the problems and the interests ol children and young people in adapting to and coping with their changed circumstances and in any other way whatever. Stratogle¥ lor achl•vlng obJgctlv•s Our new Ihree-year Business Plan was approved lor 202fv2029, ent[fi8$ key strategic priorities to aid the Organis81ion's growth p18ns. Ovr 89rtred sc¢ial objectives 8re to... • Improve children's ability lo Cope wilh their famity confiict Improve individuals. ability to deal with relaiionship difficulli8s and (1cL . Improve individuals. ability to wmmunicale and negotiate wth Iheir parlner or ex-partner • Improve p8rents' ability 10 ¢OPe Wth their 18mily ¢onflict To enable us to meet our social objectiv&s we hav& devised th& followng business objectlves as our focus over the next Ihree-year p8ri0d. 1. To expand our geographical and Ihematic a¢h. induding (subjec¢ to due diligence and Board approval) the planned takeover and inlegration of Family Mediation Central Scotland. 2. To strèngthèn r8f8ffal pathways and inex*8 8ppropri8t6 sèff-rèfèrr81s. 3. To ensure long-temi financial sustainability through diversified income and prudent financial management. 4. To develop workforce capacity and intrastructure io support safe, high-quality service delivery. 5. TO 5treng¢hen governance, evalu8tion 8nd organisational leamirwJ. 6. To actively 8ngage and 188d in nats.onal d8velopm8nts, induding Earfy Dispute Resolution initiatives 8nd the regulation ol Child Contact Centres, and maintain a strong strategic tde within the Relationships Scotland Netwo.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Actlvltles undertaken to aChIe objecllves .Assessment. triage and stqnposting o Intake Mediation services o Child-focLJsed Mediation o Consulting Children in mediats.on o All Issues Mediation IAIMI o Family Mediation in different family contexts Istepfamly-, family group. Intergenerational, homelessness) o Step Ahead and Parenting Apart Groups Counselling services o Play Therapy Inewl o Children and Young Persons. Cwn8elling o Relationship Counselling o Carèrs Counsdling o Sèxual Rèlationship Thérapy o Family Counsèlling and Family Th8fapy Children's Contact Centre seiCeS o Supervised Contact o Supported Contact o Supported Handover Contact o Oigital P05t-box and other Indirert Emplo Involv•m•nt EmployÈ8s havè fully eontribut8d to d6vèlopmnls ovèr thè past yèar, and havè bèan kèpt Inftsrmad tsn all rèl8v8nl mallers via various channels. A Oevelopment Ev&nt was arraThJed on 10 February 2026 for the workforce and Trustees, for the second year in a row. The evenl specifically locuses on strategic priorities, challenges and opportunits'es, and on building relationships between the Trustees and operatsonal learn. It was welbattended and well-received by all attending. The Charity ¢¥rries out annu81 appr8i$81s of 811 $t8ff and has a(lopi8d procedures to enable furthtr feedback to the m8nagement te8rn and Trustees, induding annu81 workforce $uwy$. Th¥ Charity has in place a number of detsilgd policies in relation to all aspècts of pèrsonnel matters including.. Anti-Harassment Policy Equal Opportunities policy Disciplinary and Conduct and Capabilily PreduS Cornplainls Policy and Procedures Gri8v8nce Policy and Pr(Kedure Health & Safety Policy Managing Mental Health at Work pIeY Sickness Absen Policy Whistleblowing Policy In accordance with the Charitys equal opportunities policy. it has kjng esiablished fair employment practiS in the recruitment, selection, retention and training of slaff. The policies are regtjlarfy reviewed by the Trustees. Full details of thes8 policies ar8 available frorn th8 Ch8rity's offices. Volunt•ws The Charity continues to engage some volunteers in Ihe delivery ol its Sery•$. They generally contribute to the operats'on ol our Children's Contact Centres. supporting the paid members ol staff in attending to families who are using the cern1. There are provisions in pla for the recwitmenl. induction and ¢raining of volunteers and other mhaniSm5 for their ongoing suptK)rt within the Servi. induding opportunib'es to apply ft)r paid employment should any 8riSg.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achlevements and perfomiance The Charity s key achiev8rnents during 202&26 are rw8W8d in light of signthcant 8conorni¢ challenges. Key accomplishments indude.. Embedding Play Therapy in our operats.ons Continued commitment within the Together to Thrive multi4lisciplinary partnership. supporting families with neurodiverse chIldn SucSsful application to introduce a Floats'ng Support Se7¢ in Angus Continued leadership of Angus Thiril Sector CollatK)r8tive Strategy Group (now Angus Support Partnership) Successful support of Perth and Kinross Balms Hoose project, wth w)ssibility of continuation Stabilising our Child Contact Centre operations through appointment ol new Manager Roll-out of further resources and materials to support Child Contsct cent families Devising a new Supp)rted DiscussThs service and preparations for official launch in 202&27 Implemenlation of new. more user-friendly initial client paperwork Review of Outcomes gathering processes K?ypgrfgrmon¢¢ Indkotorn The following ou1M$S are koy in 811 we ¢Jo'. Children, ability to cope with their family conflict will improve. Adults, ability to deal with their relatsonship difficulty and conflict, wll impfOV8. Adults, ability to communicate and negotiale with their partner or ex.partner. wll improve. Parents. ability to cope with their family conflicl will improve. Recent statists'cs indicate the lollowing suttess rates.. 6701 ol childrèn 8xrine an improvèmént in thèir ability to copè with their f8mily situation 73% 01 pawnts report an improvoment in their 8blity lo d&al with lati¢)nShip conflict 78% 01 parents port an improved ability lo ¢omnwni¢ats and negotialo with thoir partngr or &x-partn&r 76% 01 parènts report an Improv•d ability lo cw with their cuty8nt family sitU81ion R•vl•w of actlvltks This past year. the Charlty has offered famili&s 6,805 appointments be it for init181 assessments, medlation, contact or counselling and therapeutic supp)rt. 94°A ol beneficiaries have said that they would cOMMend our services to others. To offer further statistical highlights ol our year. we publish an annual report separately. Fundrnlslng Jctlvltles Jnd Income generJll( The Charity's core fun(Jers re-confirrned their cornmilment lo (x)n¢inue their support during 2025-26. The Charity was also fortunate to b8 5uc(%ssful in securing 8 nurnber of grants mad8 available to the third 5ect(r, to offer ènh8neÈd support to local familias and indidual$. and dèvèlop tts path8rships fijrthèr. Financial r8vi•w At the year end the rharity holds £510,287 {2025 - £521.042} in reserves. of which £484.427 12025 £481.6421 is unrgStrict8d and of this fr88 res8ry8s not inv8Stgd in fix8d assets or d85ignated amount to £184,354 12025 £187,697). Amounts designated tot8118d £75.81912025- £63.TT41. The Trustees regulady monitor the level of unrestricted funds as these are vital in allowng flexbility in our work. Having reviewed the ieserves position of the Chari(y the Trustees agreed that a general reserve of three to six months should be maintained as minirnum.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Golng concern After making appropriate enquiries. the Trustees have a asonable expectation that the Charity has adequate resources lo continue in operational existence lor the foreseeable fvture. For this reason. they continue tc adopt the going concern basis in preparing the finanoal statements. Further details regarding the adoption of the going concern basis can be frnd in the accounty'ng policies. Ra$•$ Polley It is the FKJlicy of the charitable company that unrestricled lunds which have not been designated for a specific use should be maintained at a level equivalent to belween lh and six month's expenditure. The trustees consider that reserves al this level will ensure that. in the event of a significant drop in funding. they will be able io continue the charitable companys currenl activities while consideration is given lo ways in which additKnal fvnds may be raised. This level of reserves ha5 not been maintsined Ihroughwt the year. Prlnclpal Mndlng Thè Charity's princip81 lunding sour$ 8rè Ihè Scotlish Govèmmèftt, Local Authoritiès, grant making Tnjsts, and Fee income generated from chargeable activities. The majonty of its lees relate tts Its work with the Scottish Family Courts, locally based in Ounde6. Peflh. Forfar. K1CaldY. and Dunlemline and are mostly pai¢J by the Scottish Legal Aid Board. Our collaborative working partnership with family law colleagues is supported by ongoing intemal reviews and CPD opportunities we offer. This ensures that we facilitate the work of the Courts in the most responsible and efficient way possible and that we remain an accessible altemative for families who require to addres5 future arrangements lor their children or vtho atte55 the ryjurt systern for any other farnily rnatter. Fln•n¢l81 rl$k m•n•g•m•nt obfvctl$ 4ndpoll¢h$ The Charity took advantage of additional funding availablo for sèrvicè adaptab.ons and spècifieally, to craata additional capacity to support the mental and heallh and wellbeing of the communities it serves. Trustees reviewed and amended the Charity's Financial Controls Policy io ensure it reflects the changed operational landscape, and it offers a suitable Irarnework wlhin which the Charity is finanaally managed. Our Treasurer has routine reviews of balance sheets and other finanrAal inf0mtIon, as parl of Executive Meetsngs, as well as sland4lone rneetings.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Prlnclpal rlsks and uncertalntles The Trustees have a formal risk management pr$S to assess business risks and implement risk management slralegies. This involves identifying the types of risks the Charity faces. priorilising them in temis of potential irnpacl and likelihood of occurrence. and identifying means of mrtigab'ng the risks. As part of this process the Trustees revi&w8d the adequacy of the Charitys current intemal (x)ntrols. The Trustees are pl88s8d to report that the Charity's int8rnal financial controls, conform to guelineS issued by the Office of th8 Scottish Charity Regulator. Th8 following risks réprèsènt8d kèy priorities to the Charity for 202S26.. Depleting number of Practitioners Loss of funding l Depletion of reserves Increase in expenditure - Demand for service- up¢umldowntum Building sust8in8bility1rn8in headqu8rter31 A kèy alèmant in thè m8n8gèmant of finanual risk is a re9ular re•W of availablè liquid funds to sèttlè debts as thay fall due, regular liaison with tha bank, and active management ol tradè ¢JebtS and crèditors balan$ to ensur8 sufficient working capital by the Charity. Our Financial Controls Policy and Contingency Plan address thesa measures. and our 3 Year Business Plan and annual Operational Plan address the main risks. providing an analysis of how they are to be managed. Other risks are managed via robust policAes and procedures and regular formal and informal training events for staff. In addition, the Trustees have ¢onsider¢d the guidance for tJire¢lors of public listed companies cix)tained within the Turnbull Report. Thèy balièva that the Charity should, as a public intèrast bcxjy, a¢Jopt thas& guidalinès as bèst practice. Accordingly. they have set policies on intemal controls which address the following.. . consideration ol the type ol risks th8 Charity faces- the18vel of risks whKh they regard as acceptable the likelihood ol the risks concerned malerialising - the Charily's ability lo reduce the incidence and impacl on Ihe business of risks that do malerialise the costs ol operating particular ¢x)nlro15 relative lo the benefft obtained ¢larify Ihe sponsIbl11[Y ol m¥nagemoni 10 implom¢nt th¢ Truste¢$' pol*xs and i¢J¥ntify and to evalu8t¥ risks for thèir considaration communlcate that staff have th6 responsibility for inlemal control as part of their accountability for achVIng objectives - embed the control system in the Charivs operations so that il becomes part ol the culture ol the Charity develop systems to Spond quickly to evolvirvJ risks arising from lactors within the Charity and to changes in the external environrnen¢ include prwedures for reporting failing$ immediately to 8ppropri810 l¥vel$ ol man8gem¥nt and the Trustees, togather with dètails of c<xr6ctiva actitin bèing undèrtak8n. The Trustees review the Charity's risk register, risk management pdicy. and contiThJency and business plans. annually. Flnanclal rtsk management objectlves andpollcles The Charity took advantage of additional lunding 8vai18ble ft)r Servi adaptab"on5 and specifirally, to create additional capacity to 5UPPOrt the mental and heamh and wellbeing of the cornrnunities it serves. Trustees rèview6d and amended the Charity's Financial Contr(As Polity to Ensu rt reflects the changed operational landscape, and it offers a suitable framework wlhin which the Charity is finanaally managed. The Treasurer has routine reviews of balance sheets and other finanual infomiation.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Plans for future perlods Ov&r th8 n8Xt year w8 will focus on sp8cific activities relating to the key ar88s which have b88n identified by our new Business Plan la5 detailed above). These activities are induded in our separate Operational Plan 2026-27. A key task for the new finanual year will remain dose finanual monitoring to ensure that any sh'ft in income and expenditure streams is identffied at the earfiest opportunity. and responded to. Trustees have agreed to continue the Charity's provision of rts serwces for the year ahead. Resources will continue lo be allocated to C4ynply and align with the Charity's main aims and objectives. and with any contractual obligation5. Struetur•, gov•mane• and manag•mènt Constltutlon The Ch8rity was set up on 10 June 1986 and incOrrated C 26 M8r¢h 1991. It is registered 8s a ch8rit8ble company limited by guarantee and was set up by a Memorandum ofAsswation. Tho Charity chang&d its name lo Rèl8titsnships Sctstl8nd Tayside and Fifè on 28 March 2022. Tha trustees, who are also Ihè directors lor lh& purp ol company law, and who seNed during the year and up lo the date ol signature ol the financial statements were= Sheriff Ali50n M¢Kay Duncan Mackinnon Eunie8 McLennan Lindsay Bedford Bavèrlèy 8ètt Selina Mackay Shlrlèy Wilson IR8signed 3 July 20261 M•thods of appolntmant or •I110n ol Trust8•s The Trustees are elected al the Annual General mee.ng. One third of Trustees are required to retire by rotation at the AGM but are eligible lor reelection. Tnistses. Indemnltles None of Ihe Trustees receive remuner8tion ry other benefii from Iheir work with the Ch8rty. Any ntIl¢1 of interest by a Trustee or senior manager of Ihe Charity must be disclosed to the hjll board of Trustees. In the current year no such r6latod party transaction5 wèré rèported. The dirèctors considar thts tx>ard of dirèctors. who are 8150 th6 Trustees, and thè senior managemènt t6am comprise thè key managemant personnel ol the Charity in charge of directing and controlling, running, operating the Charity on a day-tdaY basis. Al directors give of their time freely and no director received remuneration in the year. Organlsatlonal sIrUcTe and decislonvmalrlngpollcles The governing document is delailed above. The direclors have the power to invest Ihe rnonies of the company. not immediately required lor the furtherance of its objects. in Such investments. securits'es or property a5 rnay be thought fit, subject to such conditions and consents as may be imposed or required by law. The Trust88S 8re r85pon5ib18 for the overall strategy and administration of the Charrty. The chief executwe officer, Marta Muranyi Henderson is delegated the responsibilrty ol the day to day running of the Charrty. The Board meets every two nnthS and may at any point agree to fom sub-committees covering development. membership, finance. and audrt.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Pollcles adopted for the Inductlon and tralnlng of Tyuslees The Charity aims to recruit trustees from a wide range of expertise. seclors. and geographical locations. New trustees undergo an induction process that indudes safeguarding and an overview of their responsibilities under the PVG Scheme. They are given access to serving Trustees. accounts. budget. committee meeting minutes and other relevant documents. Th8 Charity has 8 number of formal drrnents to aid this pr$$, e.g. Application pack, Induction pack, Cod8 of Conduct of Tru5t88s, etc. Pay polley fork•y manag•m•ntpwsonft The pay ol staff Is reviewed annually and nomially inCse*l in a¢¢ordance with average eaming$. PVG Reglstr•tlon Trustees are appointed in accordance with the Chanty's cDnstrtution. As a qualifying Charity providing services direcuy to children and young peo8. all Trustees are required to be members of the PVG Scherne. During the reporting year all Trustees have submitted the appropriale PVG-registration through Disclosure Scotland and registered with Companies H<xJse and OSCR. We remain committed lo ensuring Ihal all staff. volunlears, and truslees who eThJaga Sn règulatad rnaet th8 legal requirements under the Disclosure IScolJandl Act 2020. R•lat•dparty rnlatlonshlps The Trustees have no related party relationships to dedare. Audltor In accordance with the companvs articles, a resoluknn proposing that Findlays Audit Limited b8 r8appointad as auditor of the company will be put al a General MeetiThJ. Dlsclosure of Infomiatlon to audltor Each of the trustees has confimied that therè is no inlomalion ol which they are aware whid) is relevant to tha audit, but of which the auditor is unaware. They hav& further confimed that they have taken appropriate steps to identify such relevant information and lo establish Ihat the auditor is awa ol such infomation. The trustees, report was approved by the Board of Trustees. 17.41.08 GMT+11 Sheriff Ali50n McKay Trusi•e 21 July 2026
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2026 The trustees, who are also the directors ol Relationships Scotland Tayside & Fife for the purpose ol company law, are responsible for preparing the Twstees. Report and the finanaal staiements in accordance wth appluble law and United Kingdom Accounting Standards (United Kingdom GeneraIlyApted Accounting Practice). Company Lqw rgquires the trustees to prepare financial strtem8nts for each finanual year which give a Irue and fair view of the State of affairs ol the charitable company and of the incoming re50urcgs and application of rgsources, including th8 income and experlture. 01 the tharitable company for that y8ai. In preparing these finanaal slalements. the Iruslees are wuired to.. select suitable accounting policies and then apply them consistenuy: - observe the methods and principles in the Charities SORP.. make judgements and estimates that are reasonable and prent., st8te whether 8pplicable UK Accountsng Standards have been lollowed, Subject to any material dep8rtures disclosed and explained in the finaneJ81 slalements,. and prepare the financial statemènts on thè going (x)neAm b8si$ unlèss il is inappfopri8t8 to prèsumè that th8 charbtsbl& company wll continuè in 0ration. The trustees are responsible for keeping adequale accountiThJ records that disdose with reasonable accuracy at any ts'me the financial Frt)srtion of the charitsble company and enable them lo ensure that the financial statements comply with the Companies Act 2006. the Charities and Trus¢ee Investment Iscouandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006. They are also reSnsIble lor safeguarding the assets of the charitable company 8nd hence lor laking reasonatAe steps lor Ihe prevention and detection of fraud and other irregul8rilie5.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF RELATIONSHIPS SCOTLAND TAYSIDE & FIFE Opinion We have audited the financial statements of RelatThships Scolland Tayside & File Ithe'charitable company'l for the year ended 31 March 2026 which comprise the ststement of finanaal acts'vits'es. the balance sheet, statement of cash flows and notes to the financial statements. including signrficant accounting rM)licies. The financial reporting fr8mework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporbng St8nd8rd 102 The Financi81 Repory St8nd8ril applAG8ble irl th8 UK 8nd Republic ol Ir61and IUnit8d Kingdorn Generally Acc8pt8d Acrx)unting Practic81. In our opinion, the financial stalements.. give a true and fair view of the slate of Ihe charilatle companys affairs as at 31 March 2026 and of its income 8nd 8XP8nditur8 for the year then gndgd; have been property prepared in accordance with United KiThJdom Generally Accepted Accounting Practi., and havè b88n prèp8red In 3ecoMlane• wrth the r8qtsii•mènts of thè Companles Act 2006, thè Ch8ritlèS and Trustee Investment (Scotlandl Act 2005 and regulation 8 of the Charits'es Accounts (Scotlandl Regulatlons 2006. Ba81s for oplnlon We Conducted our 8udll In a¢cordancè with Inlmational Standards on Audiling IUKI IISAS IUKII and 8ppllcabl8 law. Our responsibilities undar thosè slandards are lurth•r descnbed in the Auditorfs r&sponsibililies for th6 audit ol Ihe financial statements section of our report. We are independent ol Ihe charitable company in accordance with the ethical requirements that are relevanl to our audit ol the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilrties in 8ccortlance with these requirements. We believe thal the audit evidence we have obtained is Sufficient and appropriale to provide a basi5 for our opinion. Conelu$lon$ rglatSn9 to golng con¢grn In auditing the finanaal slalernents. we have cnduded ihat the tnjstees, use of the going concem basis of accounting in the preparation of the financial ststements is appropriate. Based on the work we have performed. we have not identified any material uncertainties lating to events or conditions that, individually or colle¢tively, may ¢a$t signthcant doubl on th& ¢harit8ble ¢ompanys ability to continug 8s a going conc8rn for a pèriod of at 1è8sl iwèlvè mnths Imm when tha fin8na81 st8tèmants arè authorisèd for issue. Our responsibilities and the spOnsibl118S of the trustees respect to gng concem are described in the relevant sects'ons ol this report. other infomion The other information comprises the infomiation induded in the annual report other than the finarrial statements and our auditorfs report Ihereon. The Iruslees are responsible for the other inforniats'on conlained within the annual port. Our opinion on the financial statemenls dc*s not crnr the olher infomialion and. except to the extent olheN4ise explicitly stated in our reporl. we do not express any fomi of a$5urance conclusion thereon. Our responsibility is to read the other informatK)n and, in doing so, consider whether the other information is rn8teri811y inconsi5tenl with the financi81 statements or our knowledg8 oblain8d in the course of the audit, or otherwis8 app8ars to be materially misstated. If we identrfy such material inconsistenaes or apparent material misstatements, we are required to deterniine whether this gives rise to a material misstatement in the financial statements themselves. 11. based on the work we have perfomied, we condLMJe that there ts a material misstatement of this other inlomation, we are required to report that fact. We have nothing to rewrt in this regard.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF RELATIONSHIPS SCOTLAND TAYSIDE & FIFE Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit". the inforrnation given in the trust88s' report for the financial year for which the financi81 st8tementS are preparèd, which includes thé directois. rÈporl prépared lor the purposes of ex)mpany law. is consistent with the financial statements," and the directors. report included within the twstees. repNt has beerh Prepared in accordanc8 Wrth applicable legal requirements. Mattèrs on whleh w• arè r•qulr•d to rèport by •xe•ptlon In the light of the knovAedge and understanding of the charitable npanY and its environment obtaned in the course of the audrt, we have not kYentifieLI m8leri81 misststements in the directors. report induded within the trustees, report. In thè light ol thè knovAÈdgé and undèrstanding of the eompany and its environment obtainèd in thè COLJrsè of th8 audit, we have not identified material misslaiemenls in the trustees, report. We have nothing lo report in respect of the following matters in relation lo which the Companies Act 26 and the Charities Accounts (Scotlandl Regulations 2CN)6 las amended) and Ihe Charits&s and Trustees Investrnent Iscotlandl Act 2005 requires us to report to you if. in our opinion.. propèr a¢eounling rèeords have not been kept. or relums adyal¥ for ouf ausjlt have not ¢Ve from branch8s not Visit by us., or the financial st8lements are not in agreernenl with the accounting cordS and retums., OT C8rtain disclosures of trustees, remuneration specffied by law are not made., or we have nol received all Ihe informalion and explan81ions we requi lor our 8udil,' or the trustees were not entitled lo prepare th8 financial stalernents in accordance with the small companies regime and take advantage of the small companies. exemptsons in preparing the trustees. report and from the requiremenl to prepare 8 8trategic report. Re8ponslblllt5¥8 of trutyle As explained MO lully in the slaternenl ol trustees. responsibililies. the trustees, who are also the directors ol the charitable company for the purpose ol company law. are responsible for the preparalion of the financial statements and lor being satisfied that they give a true and fair ¥w. and for such inlemal control as the trustees deterrnine is necessary to enab Ihe preparation ol financial slalernenls that are free from rnaterial mis5t8tement, whether due to fraud or error. In preparing the financi81 statements, the Iruslees are responsible for 8ssessing the charitab18 company's ability to continue as a going concem. disclosing, as applicable, rnattèrs related to goin9 concern and using the going concem basis ol accounting unless the trustees èith&r intend to liquidate the charita& company or to cèase operats'ons, or have no realistic altemalive but to do so. Audltorfs responslbllltles for the audlt of the flnanclal statements W8 have been appointed as auditor under sectjon 4411llcl of the Chariti8s arm1 Trustèè Invèstmant (Scotlandl Act 2005 and under tho Companios Act 2006 and rèport in accordance th the Acts and rèlèvant règulations madè or having effect thereundei. Our objectives are to oblain asOnable assurance abwt vthether the finanaal statements as a whole are free from material misstatement. whether due lo fraud or error. and to issue an avditorfs report that includes our opinion. Reasonable 85surance is a high level of assurance but is not a guarantee that an audil conducted in accordance with ISAS IUKI will always detect a material missialement when it exists. Missialem8nts arise from fraLJd or error and are considered material If, individually or in the aggregate, they could reasonably bè expected to influenca the economic decisions of usets taken on the tmsis of these finaniial statements. 10
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF RELATIONSHIPS SCOTLAND TAYSIDE & FIFE Irregularities, induding fraud are instsnces of non-(x)mpliance with laws and regulations. We design pro¢8dur8s in line wth our reSNSIbl11tl&5. Outlined above, to det8ct material mis5-Staternents in resp1 of irregularities, including fraud and nen-compliane8 th laws and r8gulab"tsn$ is detail8d b810w. The audit team has appropriate skills and eXpe"se reqUId and through discussions with management and trustees and knovAedge of the seclor to ensure any Th)n•compliance is recognised and all necessary disclosures are made. The contrds in place help the charity rn'gale the risk of fraud and also aids thern in highlighting any instances of fraud that Mht have occurred. Thè extent lo which our procedures aro capab of detects.ng irregularits"es, Iru6n9 fraud, 1$ detalled below. Making enquiries of management about any known or suspecied instances of non compliance with laws and regulations. including GDPR. empbyment law and fraud Review of Correspondence with regulators including OSCR Review of legal lees experKlilure and Boar(I minules Challenging assumptions and judg&monl$ madtr by manag¥ment in Iheir significant a¢¢ounting estimates including fix assèt dèpreciats"on, bad debt provisions and allocation ol ovèrhèads Auditing the risk ol management overrid& controls. indudin9 through testing of journal antries aThl other adjustments for appropriateness Because of the field in vthich the charity operaies in. we identified the followng aa5 as those most likely to have a material impact on the financial statefflents: DIr impact on finan¢ial s1MentS.. Companiès Act 2006 FRS 102 SORP2019 T & Cs stipulated in granl funding Indirect impact on financial statements.. Employments laws GDPR Charitiès Consts'tution Health & Safety at Work Act 1974 OSCR Money Laundering Regulations Because ol the inherent limitations of an audil. Ihere is a risk tha¢ we will not detect all irregularities, including Ihose leading lo a maleri81 mi5St8lement in the finaniial statements or non-compli8nce wth regLJl8tion. This risk increases the more that compliance with a law or r8gulation is removed from the 8vents and Iransactions reflected in the financial statements, as we will be less likely to become aware of instances of ntsn-compliancè. Thè risk is also greater regarding Irregularities occurring due to fraud rather than èrror, as Iraud involves Intentional concealment, forgery, collusion, omission or MIspreSentI0n. A further description of our responsibilities is available on the Finanryal Reports'ng Council s website at.. https.'Il www.frc.org.ukjaudilorsre5ponsibilities. This desCripln fcThs part of our auditofs report. 11
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS AND TRUSTEES OF RELATIONSHIPS SCOTLAND TAYSIDE & FIFE Use of our report This report is made solely to the charitable company's members, as a trthy, in accordance with Chapter 3 01 Part 16 of the Companies Act 2006, and to the charitable company s trustees, as a tr*)dy. in accordance with Regulation 10 of the Charities Accounts (Scotlandl Regulations 2006. Our audit work has been undertaken so that we might state to the charitable companys members and trustees those maiters we a required to state to them in an auditor's report and for no other purpose. To the fullest extent permiited by law, we do not accept or a$5um8 responsibility to anyon8 Oth8r than th8 charitabl8 company, the tharitable cornpanys fflembers as a body and the charit8b18 company's trustees as a body. for our audrt wo, for Ihts rert. or lor the opinions we have lomed. L•sltry Campb•ll, 8A, CA. IS•nSor Statutory Audltorl For and on behalf ol FindlaysAudll Limited, Statutory Auditor Chartered Accountants 11 Dudhope Terracè Dundee DD3 6TS 21 July 2026 FlnfJlay$ Audlt Llmitg¢J is &ligible for appointm&nl a$ auditor of thg ¢harrtable ¢tynpany by virtug ol It$ gllglbillty lor appointmènt as auditor of a company under sèction 1212 of the Companies Act 2006. 12
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE STATEMENT OF FINANCIAL ACTIVITIES IINCLUOING INCOME AND EXPENDITUREACCOUN FOR THE YEAR ENDED 31 MARCH 2026 Current financial year UnstrICted funds 202fj Restricted funds 2026 Totsl Total 2026 2025 Not•s Income and endowments from: Donations and legacies Charitable activities Investments Othèr Incomè 358.548 230,061 3.969 56,351 414.899 230.061 3.969 509,178 218,853 4,729 7SO Total Ineom• 592.578 $6,351 648,929 733,510 Expendltur• on.. Charitable 8divilig8 569,793 69.891 659,684 672,461 Total •xp•ndltur• 589,793 89.891 659,684 672,461 N•t Ineom•ll•xp•ndlturèl and movèm•nt In fund• 2.785 113.5401 110.7551 61,049 Reeonclllatlon of funds.. Fund b818nces al 1 April 2025 481,642 39.400 521,042 459,993 Fund balancès at 31 March 2026 484,427 25.860 510,287 521,042 The stslement of financial activities include3 all gains and h)sse8 recognised in Ihe year. All income and expenditure derive from continuing aclivilies. Thg not&s on pag0$ 17 to 31 fomi part ol thesg finan¢ial ststsmgnts. 13
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED IINCLUOING INCOME AND EXPENDITUREACCOUNT) FOR THE YEAR ENDED 31 MARCH 2026 Prlor financial year Unrestricted funds 2025 Restricted funds 2025 Total 2025 Notès Income and endowments from: Donations and legacies Charitable activities Investments Othèr Incomè 425.877 218,853 4.729 750 83.301 509,178 218,853 4,729 7SO Total Ineom• 650.209 83,301 733,510 Expendltur• on.. Charitable 8divilig8 554.319 118.142 672,461 Total •xp•ndltur• 554.319 118.142 672,461 N•t Ineom•ll•xp•ndlturèl 95.890 134,8411 61,049 Transfers been funds 3.3521 3,352 Net mov•ment In funds 92.538 131.4891 61,049 Reconclllatlon of funds.. Fund balances at 1 April 2024 389.104 70,889 459,993 Fund balanc•s at 31 March 2025 481,642 39,400 521,042 14-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE BALANCE SHEET ASAT 31 MARCH 2026 2026 2025 Flxed assets Tan9ible as58ts 13 224.254 230,170 Currènt ass•ts Debtors Cash at bank and in hand 14 119,645 291.946 115.017 296.158 411.591 411.175 Cr8dltors- amount$ falllng due wlthln onè ytar 16 156,6631 142.6841 Not eurr•nt ass•ts 354,928 368,491 Total a88•t81•88 curr•nt Ilabllltl•s 579,182 598,661 Creditors: amounts falling du• aft•r moro than on• year 17 168,8951 177,6191 Net as¥et• 510,287 521,042 Th• funds of th• charltabl• MpanY R&slrict8d IneomÈ funds Unrestricted funds 25.860 484.427 39,400 481,642 21 510.287 521,042 The notes on pages 17 to 31 forni part of these financAal ststemenis. These financial statements have been prepared in aco)rdance wth the prOvisnS applicable to o)mpanies subject lo the small companies regime. The financial 5tstements were approved by the tru$t8es on 21 July 2026 17".41."08 GMT+11 Sheriff Alison McKay Trustee Company registration numbèr SC130788 (Scollandl 15
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026 2026 2025 Not Cash flows from op•ratlno aetl¥lti•s Cash (absorbed byygenerated from operats'ons {5111 52,951 Invostlno aetlvltlos Investment income received 4.729 Net cash generated from SnvestSng actlvlti•s 3.969 4,729 Flnan¢ing adivitlg5 Repayment ol bank loans 17.6701 16,6581 Not cash us•d In financlng actlvlti•8 7.6701 16,6561 Nel Idecroas•lllncr•a•• In ca•h and cash equlvalen¢s 14,2121 51,024 Cash and cash equivalents al beginnM)g of year 296,158 245,134 Cash and ¢o$h •qulvol•nts ot •nd of yoar 291,946 298,158 The note8 on pages 17 to 31 fonn part of these finanrial staternenls. 16
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Accountlng pollcles Charlty Infomiatlon Relationships Scotland TaysidÈ & Frfe is a private CoMnY limited by guaranteè incorrxjrated in Su)Uand. The registered office is 4 Dudhope Terrace. Dun¢Jee. DD3 6HG. 1.1 8asSs of preparatlon The financial statemènts havè beén prepar in a(*A)rdancè th the charitable (xjmpany's govèming docurnent, the Chanlies and Trustee Investment Iscouandl Act 2005, the Charities Accounts (Scotla) Regulations 2006 las amended). FRS 102 "The Financial Repon9 Standard applicable In the UK and Republic of Ireland. I"FRS 102.1 and the Charities SORP 'Accounting and ReFN)rting by Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The charitable company is a Public Benefit Entity as define(I by FRS 102. The fin8n¢ial ststements are prepared in slerling. which is the functional currency of the charftsble company. Monetary amcwnts in th¢$e finawal $tsl¢ments aro lcwn(J lo lh$ near$$l £. The financial stataments havè been prapar8d under th8 historical ojst convèntion. The principal accounts'ng policies adopted are set out below. 1.2 Going conc•m At the timè ol approving financial st8t8ments. th8 trust have a i•asonabl• èxpeetation that tha charitable Company has adequate resourcès to continue in operational &xistence for the loreseeabla lulur6. Thus the Iruslees continue lo adopt Ihe going concem basis of accounting in preparing the financial staternents. 1.3 Charltabl• funds Unrestricted lund8 are available lor usè at thè discretion ol the Iruslees in fvrtherance of their charitsble objectives. Designated funds are unrestrided lunds vthich have been set aside by the Trustees for a specific purpose. Restricted funds are subject to SP8crfic conditions by donots or grantors as to how they may be used. The purposes and uses of the restricted funds are sel out in Ihe notes to the finanaal ststements. 1.4 Ineemè Income is recognised when the tharitable company rs legalty enlitled io it after any perfomiance o)nditions have been met, the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donaticS are recognised once the charitable company has been notified ol the donation. unless perfom)ance condilions require deferral of the amount. Incorne tax coverable in relation io donations received un(ler Gift or deeds of covenant is recognised at Ihe time of the donation. Legacies are recggnised on receipl OT otherwse if the charitable o)mpany has been noiffjed of an Thpending distribution. Ihe amount is known. and relp1 is expecled. If the amount is not known. the legacy is treated as a contingent asset. Grants are included in the Ststement of Finanaal ActsvifEs on a receivable basis. The balance of income ceived for Splf1¢ purposes but not expended during the period is shown in the relevant funds cin the Balance Sheet. Where in(x>me is received in advance of entitlement of re{lpt. its recognition is deferred and included in creditors as deferred income. Where entsuemenl IKcurs before Incorne is received, the incorne is accrued.
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accounting policies (Continue(11 1.5 Exp8nditur8 Expenditure is recognised On there is a legal or n$tctive obligation io transfer economic benefit to a third paty, it is probable that a transfer of economic benefits wll be required in settlement, 8nd the amount of the obligation can b8 m88sur8d r81iably. Expenditure is classffied by activity. The costs ol each activity are made up of the total of dir&t costs and shared costs. induding SUPPOrt costs involved in undertaking each activity. D1ct costs attribu1ale to a single activity are allocated directly to that aclimly. sha costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apporboned befften those acb'vits on a basis consistent with the use of resources. Cenlral stsff costs are allocated on the basis of time spent, and depreciation charges are allocated on th8 porlion of Ihe 8sset's use. 1.6 Tanglbl• flx•d asuts Tangibl& fixed 8ss8ts costing t1,IK)O or morè arè (%pitalised and recognisèd when futurè gconomic ben8fits are probable and the cost or value ol the asset can be measured reliably. Tangible fixed assels are initially measured al cosl aThJ subsequently measured at cosl or valuation, net of depreciation and any impairment losses. D8pr8aatlon is r8cognised so as lo writè off thg co$l or valUaln of assgts less their r8sidual valuès ovar thalr useful lives on the folking bas6s'. Fre8hold buildings Fixtures and fimings Computars Str8Wt linè 0r 50 &r5 strah1 line over 10 years Strawt lina 0r 3 yaars The gain or loss arising on Ihe dispos81 ol an a&%el is detennined as ihe dillerence between the sale proceeds 8nd thè e8rrying valué ol tha 8SSet, and is re¢iyJniseil in Ihe S1Ment of finan¢i81 a¢tivitie$. 1.7 Impalrment of flxed assets At each reporting end date, the charitable company reviews the carryng amounts of Its tangibla assats lo determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the assel is estsmated in order to detemine the extent of the impaimienl loss lil any). 1.8 Cash and cash •qufvalants Cash and cash equivalenls inrjude cash in hand. deposits held at call with banks. other 5hort-terrn liquid inv85trn9nts with original maturities ol thr9e months (x 1855. and bank ov9Idr8fts. Bank gverdrafts are shown within btsrrtswings in current liabilities. 1.9 Flnanclal Instrumènts The charitable cornpany has eleded to apply the provisions of Section 11 'Basic Fin3noi81 Instruments. and Section 12 '0ther Finanaal Instruments Is5U85' of FRS 102 to all of rts financial instrurn8nts. Financial instruments are recognised in the charitable companls balan sheet when the charitable company becomes party to the contractual provisions of the instrumenl. Financial assets and liabilities are offsel. with the net amounls presented in ihe financial statements. when there is a legally enforceable right to set off the recognised arnovnts and there is an intention to setue on a net b85is or to realise the asset and setue the liabilty sirnultaneousty. 18
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accounting policies (Continue(11 Basic financial 355ets Basic financial assets. which indude debtors and cash and bank balances. are initially measured at transaction price incjuding transaction costs and a subseqvenuy carried at amortised c05t using the effective interest method unless the arrangement (x)nstitut85 8 financing transaction, where the transaction is mèasured at the prtsent value ol the future receipis disctsun18d at a market rdt& of inter8sI. Finanoal 85sets classified as receivable within one year a not amortise(l. Baslc Iln•nel•l Il•blllll•s Basic financial liabilities, including creditors and bank bans are inrbally recognised at trdnsaction pric8 unless the arrangerngnt wnstitutes a financing transa¢tson, where the debt in$trument is measured al the psent valuè ol the futurè payments discountèd at a market ratè of interèst. Financial liabilities classified as payabl8 within one year arè not amortised. Debt instruments are subsequentty c4Thied at amorbsed cost, using the effective interest rate method. Trade crediiors are obligations to pay for goods or services that have been aCqUid in the ordinary course of oper81ions Irom suppliers. Amounts payable are ¢18ssified as ¢urrenl li8biliti&s if p8ym$nl is due within on8 y88r or lèss. 11 not, thèy arè prés6nt*d as non-current liabilities. Tradè creditors arè reeognisèd initially al transaelion pn and subsequently measured al amorbsed ¢ost ugn9 the eflectwe Interesl method. D•r8cognltlon of Iln•nel•l Il•bllhl•s Financial liabilities are derecdO9nised when the ¢h8ritsbl• Company's cJ)ntra¢tual obligations expire or are disch8rgÈd or eancéll8d. 1.10 Employ•• b•n•flt8 The cost of any unused holNJay entiuement 1$ re¢ogni8ed in the peri¢xl in which the employee's services are received. 1.11 R•tlr•m•nt b•n•fits Payrnents lo defined contribution retirement benefit schemes are tharged as an expense as they fall due. Crltlcal a¢countlng estlmate¥ and judgements In tho application of the ¢haritable ¢ompany'$ a¢o)unting poli(i&s, th¥ trustees a requirgd to mak8 judgemènts. estimates and assumptions about thè carrying amount ol assets and liabilities that arè ntst raadily apparent from other sources. The estsmates and associated assumptions are based on historical experience and other laciors that are considered to be relevant. Actual SUltS may differ from these estimates. The estimates and underfying assumpbons are reviewed on an ongoing basis. Revisions ¢0 accounting estimates are recognised in Ihe peri¢xl in which the eslimate is revised where Ihe revision 8ffects (nly that P8riod, or in the pgriod ol the revisiijn and luiure periods wher8 the revision affects both current and fLJtLJre pafiods. Crltieal judgèm•nts Depreciation Tangible fixed 8s5efs are depreted over a period to refiecl their eslimated useful lives. The applicability of the assumed lives is rewewed annually, laking into aUnI factors suth as physical (xjndtbon, m8intenance and ob501esc8nce. Fixed assets a also assessed as to whether the are indict(xs of impaimient. This assessment invdves consideration of the economic viability of the purpose lor which the asset is used. 19
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Critical accounting estimates and judgements (Continue(11 Bad debt provision The level of provision for doubtlul debts is based on slow moving debtors over 3 years old. The level of provision is reviewed annually with ¢he assumptions made depending upon the recoverability of fee income. Allocation of 5UPPOrt costs The are some costs incurred which are nol directy lated to the charitaNe project but are deemed general support costs lor the running ol the organisation. Support costs are apports'oned over the projects on a perntage basis based on stafl time. Allocatlon of overheads Staff wages and other overhead o)sts are apportioned over Ihe projects on a percentage basis based on stsff tirne. Incomo from donatlons and 1ggacl•¥ Unrè8trtet•d Rè*trlettrd funds fund8 2026 2026 Total Unr•strlet•d Rèstrlet•d funds funds 2025 2025 Total 2026 2025 Donations and gifts Grants 3,054 355.494 21,731 34.620 24,785 39).114 4,938 420.939 21,731 61.570 26,669 482,509 358.548 56.351 414.899 425.877 83.301 509,178 Donatlon• and g1ft8 Donalions Rent in kind 3,054 3.054 21,731 4,938 4,938 21,731 21.731 21,731 3,054 21,731 24,785 4,938 21.731 26,669 20-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Income from donations and legacies (Continue(11 Unrèstrfct•d R•$trlct•d funds funds 2026 2026 ToLIl Unmstrlct•d R•strlct•d fund$ fund$ 2025 2025 Total 2026 2025 Grants Local Authorities Fife Young Carers The Robertson Tnjst Scottish Government- CYPFEIF and ALEC Fund Scottish Government- CCC Fund VAA Communitiès Mèntal Health & Wellbeing Fut)d VAA Whole Family Wellbeing Fund Northwood Trust Hugh Fra$èr Foundalion DVVA Communrties Mental Health & Wellbeing Fund FVA Communities Mental Health & Wellbeing Fund PKC Communitiès Montsl H8alth & Wellbeing Fund Tesco Groundworks PKAVS Communities Mental Health & Wellbeing Fund Alexandèr Moncur Trust Leng Charitable Trust 64.148 6.750 33.(rf)O 64,148 6.750 33,0 116,593 10.750 33,000 116,593 10,750 33,000 125.883 125,883 125,883 125,883 104.213 104.213 104,213 104,213 12,705 12,705 25.th) 25,orKI 20,OCQ 20,000 5,000 20,000 5,000 5,805 5,805 9.620 9.620 12.000 12,000 18,500 500 18,500 500 12.060 12,060 4,000 1.500 4,000 1.500 355.494 34.620 39J.114 420.939 61,570 482,509 Income from charltable actlvltles Unr•strict•d funds 2026 Unrèstrlcted fvnds 2025 Counselling & Mediation Counselling, Mediation & Family Support Services 230,061 218,853 21
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Income from Investments Unregtrlcted UnrestrScted funds funds 2026 2025 Interest receivable 3,969 4,729 Olh•r Ineom* Unr•gtrScted Unrègtrlded funds funds 2026 2025 Othar income 750 22-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Expendlture on charltable a¢¥1119 CounsellSng Counselllng & Mediation & Mediation 2026 2025 Dlrect costs Stsff oosis Bank charges and loan Inle$t Toys, equipment and re$ources Repairs & renewals Computer and IT Advertising Office costs Rent, rates and insumance Premises exp6ns8S Bad debts Cleaning Consultsno and $upeNision Subscriptions Miscallaneous eXn$9$ Motor and travel Training and COU lèas Reimbursed professional lee3 388,981 8,396 3,296 16.096 16,319 3.182 5,110 33,359 15,586 740 12.319 4,769 4.968 3,601 4,781 4,795 930 367,120 9,557 937 61,909 18,614 853 5,057 32,018 24,740 801 7,255 6,584 5.741 3,607 5,073 5,092 2,736 527,228 557,694 Shar d support and gov*rn•nu ¢o$ts lstt not¢ 81 Support Goveman¢o 102.353 30,103 91.379 23,388 659,684 672,461 Analysls by fund Unrestricted lunds- g$n$ral Restricted funds S89,793 69.891 554,319 118.142 659.684 672,461 Support costs allocated to actl¥ltles 2026 2025 Staff costs Govemance costs 102.353 30,103 91.379 23,388 132,456 114,767 Analysed between: Counselling & Mediation 132,456 114,767 23-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Support costs allocated to acti¥i¢ies (Continue(11 2026 2025 Governance costs comprise: Depreciaty'on Audit fees Accountancy Legal and professional 5.916 15.282 2.400 6.505 5,916 13,650 3,354 468 30.103 23,388 N•t movement In lunds 2026 2025 The net movement in funds is slated after chargingl{ueditiThJl: Fees payable lo the charity's auditor.. lor thè audit of thè charity's financial stat8ments for other financial services Depreaation of owned langible fixed assets 15,282 2,400 S,918 13,650 3,804 5,916 10 Tru8t••• Nonè of the trusteès lor any r%)nS connectsd vnth them) I1V8 any remun&ration or b&neffts from tha charitable company dunng the year. 11 Employ••s The average monthly number of emFloyees during the year was: 2026 Nurnber 202S Number 33 34 Ernployment costs 2026 2025 Wages and salaries Social secunty Costs Other pension Costs 428,313 29,830 33,191 405,751 20,470 32,278 491,334 458,499 There were no ernoYeeS whose annual MUneratIon was mcle than £60,000. 24-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 11 Employees (Continue(11 Remuneration ot key manzgement personnel The remuneration of key management personnel was as lollows.. 2026 2025 Aggr8gate comp8ns8tion 62,535 59,598 12 Taxatlon The ch8rrty is exempl from ta¥aln on its activities because all its income is 8pplied for charit8ble purposes. 13 T•nglblg flxod o8s•ts Fr••hold Flxtuv¥ and bulldlngi fiitlng Computam Totsl Cost At 1 Aprll 2025 260,806 6.999 6,816 274,621 At 31 March 2026 260.806 6.999 6.816 274,621 Oepre¢latlon and Impalmignt At 1 April 2025 Depredatlon charged In the year 33,035 5,216 4,600 700 6,816 44,451 5,916 At 31 March 2026 38,251 5,300 6.816 50,367 Carrylng amount At 31 March 2026 222,555 1,699 224,254 At 31 March 2025 227,771 2,399 230,170 14 Debtorn 2026 2025 Amounts falling du8 wlthln one year: Trade debtors Other debtors Prepayments and accrued income 90,$30 4,523 10.132 89,090 9,805 2,075 105,185 100,970 25-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 14 Oebtors (Continue(11 2026 2025 Amounts falling due after more than one year: Trade debtors 14.460 14,047 Totsl debtors 119.645 115,017 15 Loans and ov•rdrafts 2026 2025 Bank loans 77.419 85,089 Payable within one year P8y8ble after one year 8,524 68,895 7,470 77,619 Amounts included above which lall due after five years.. Payable by in8tslrnenls 125.7561 38,818 Bank loans tolalling £77.41912025 - £85.0891 are Secu over the heritable interest in the propwty with a fixed and floating charge over all the assels and underl8king5. A charge over the bank loan in the amount of £14,46012025- £14.0471 has also been held as security. Thè séeurèd b8nk108n tèrms ol repaymènt 8r8 MlhIY repaymènts ovar 15 yè8rs and intèrègt Is r6p8y8blè 8t 6Wo on th$ pnneipal amount. 16 Cr•dltors: amounts falllng du• wlthln one y•ar 2026 2025 Notes Bank loans Other tÈxats"on and soclal secuifty Deferred income Trade creditors Other creditors Accruals 15 8.524 8,208 7.108 11,874 3,665 17.284 7.470 6,054 6.901 4,035 3,277 14,947 18 56.663 42.684 26-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 17 Credltors: amounts falllng due after more than one year 2026 2025 Notes Bank loans 15 68,895 77,619 18 Oeferred Income 2026 2025 Other deferred income 7.108 6,901 Deferred income is included in the financial ststements as lollows.. 2026 2025 Deferred income is included wlhin.. Current liabilities 7,108 6,901 2026 2025 Movgm&nts In the y&ar'. Deferred income a¢ 1 April 2025 Released from previous periods Resources deferred in the year 6,901 16,9011 7,108 6,700 16,7001 6,901 Defed income 8131 March 2026 7.108 6,901 Resources deferred in the year relates to Angus Counal SLAfor 2026127 received March 2026. Deferred income released in the year relates toANJus CouncAI SLA 2025126 received March 2025. 19 R•tir•mènt b•n•fit sch•m•s 2026 2025 D•fined contrtbutlon schemes Charge to profil or loss in respect ol defined oxtribution schemes 33.191 32,278 The itharitable company operales a defined con¢ribution pension scheme for all qualifying employees. The assets ol the scheme a held separately fvom those of the charitable company in an independently administered fund. 27-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 20 Restrlcted funds The restricted funds of the charity comprise the unexpended balances of donations and grants hekl on trust subject to speryfic conditions by donors as to how they may be used. At l April 2025 Incomlng Rg$our¢g8 expended Transfers At 31 March 2026 VAA Whole Family Wellbeing Fund Rent in kind Pèrth & Kinross Council Communities Mental H8allh and Wellbeing Fund DVVA Communrties Mental He8llh a Wellbeing Fund FVA Communities Mental Health & Wellbeing Fund PKAVS Mental H&alth & Wellbeing Fund 25,0) 21.731 6,8351 121.7311 18,165 13.875 113,8751 15.8051 9.620 110.9251 7,695 10.720 110,7201 39.400 56,351 189,8911 25,860 Prèvlou8 y•ar: At 1 Aprll 2024 Incomlng soure R•8oure•$ •xnd•d Transr* At 31 Mareh 2025 Rent in kind Perth & Kinross Council Communities Menlal Health and Wellbeing Fund DVVA Communrties Mentsl Health & Wellbeing Fund FVA Communities M8nt81 Health & Wellbeing Fund The Clothworkers Foundation VAA Communities Mental Health & Wellbeing Fund Tesco Groundworks PKAVS Mental Health & Wellbeing Fund 21.731 121.7311 18,5fyJ 14.6251 13,875 11.960 5.805 111,9601 5,805 8,929 12.OLTh) 111,9291 153.3521 9,000 3,352 12.705 500 112.7051 15001 12.060 11.3401 10.720 70,869 83,301 1118,1421 3,352 39,400 28-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 20 Restricted funds (Continue(11 Purp05e5 of restricted lund5 Rent in kind - For locations in Glenrolhes, Perth aThJ Ar08th. The Clothworkers Foundation- awarded to o)ver the cost of major building pairS. DWA Comrnunities Mental Health & WellbeirwJ Fund - awarded to o)ntribute towards 58larie5. rn8nagement, trav81 and office Costs. VAA Whole Family Wellbeing Fund - awarded to provide earty, tr3um>infomwd therapeutic and mediation support lo families. FVA Communities Mentsl Heatth & Wellbeing Fund - awarded to c1)ntn'tle lowards salJri8s and other stsff costs. VAA Communiti8$ M&ntsl Health & Wellting Fund - awarded to support men181 hoalth and wellbeing in adults. PKC Communities Mental Health & Wellbeing Fund- awarded to CA)ntribute towards the'Baims Hoose. project to prcvide therapeutic and ctsjnselling suppcfft lor families invofved in child protectson procedures. Tes¢0 GrLwndworks- aw8rded to contribute towar(18 children's gartlèn improvements. PKAVS Communities M$nt81 Health & Wdlb&irvJ Fund - awardgd, in partnership with panI to PanI, lo ¢onldbute tOW8rds salarfes. manag6m¢nt, travgl and offie8 ¢0$ts. 21 Unr•strlct•d funds The unstricted funds of Ihe charity comprise the unexpended balances of donations and grants which are not 5vbject to speafic condrtions by donors ar graniors as io how Ihey may be used. These include d$$ign8led lund$ which have been sot aside out ol unrestri¢W funds by th& trustees for $pe¢ifi¢ purpo$. At 1 April 2025 Ineomlng r•soure88 R•8oure•8 •xnded Tranif•r8 At 31 Mareh 2026 IT Reserve Redundancy Reserve Ganèral funds 15,(X)O 48.774 417,868 15,000 60,819 408,608 12,045 112,0451 592.578 1589.7931 481,642 592,578 1589,7931 484,427 29-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 21 Unrestricted funds (Continue(11 Previou5 year= At 1 April 2024 Incoming Resource5 Èxportd•d Tran518rs At 31 March 2025 IT R8serv8 Redundancy Reserve Gèneral funds 15,(X)O 57.666 316,438 15,000 48,774 417,868 18.8921 5.540 650.209 1554.3191 389,104 650,209 1SS4.3191 13.3S21 481,642 Purpo¥g¥ of dg$lgnat•d fund Tha IT resgrve has begn dgsignatod by trustge$ for th¢ plaCeMent of IT rosour¢e$ ¢urrgndy in u$? and identified as requiring replacement in the lorseeable lulurè. The resèrve will also bè used to me8t d8preciaUon costs to be allocated over the useful lile ol the assets. The Redundancy reserve has been desnated by the Iruslee5 in order to ff¢ver costs in the event of stsff redundancies. 22 An•ly*l$ ol n•t a$sets b•tw••n fvnd¥ Unr•s¢ricted fvnd8 2026 Restricted funds 2026 Total 2026 Al 31 Mor¢h 2026: Tangible assets Current assetsllliabilitiesl Long term liabilities 224.254 329.068 168.8951 224,254 354,928 168.8951 25,860 484.427 25,860 510,287 Unrestrlcted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025- Tangible assets Current assetsllliabilitiesl Long terrn liabilities 230.170 329,091 177.6191 230.170 368,491 177,6191 39,400 481,642 39,400 521,042 30-
RELATIONSHIPS SCOTLAND TAYSIDE & FIFE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 23 Related party transactlons Name of related party.. Selina Mackay Nature of relationship. Trustee Transaction.. Selina Mackay. who served as a tr115tee during Ihe year. is a Partner of W & AS Bruce LLP. Al the year end, W & AS Bruce LLP were due Ihe th8rity £1.82212025- £1,019) in outstanding fegs. Name of related party.. Duncan MacKinr Natu of relationship.. Trustee Transaction.. Duncan MacKinnon, who seryed as a trustee duriThJ the year. is an employee ol MacNabs LLP. At the year end. MacNabs LLP were due the chanty £1.53012025- £2.2431 in outstsnding lees. 24 Cash labsorbed byllgenerated from operatSons 2026 2025 ID•ficitysurplus for thè ar 110,7551 61,049 Adjustments for: Investmonl income r?gniSed in statement ol finanual a¢ts"viti$S DeprecAation and impairment ol tsngle fixed assets 13,9691 5,916 14,7291 5,916 Movements In workin9 capltal: {lnCase) in debtors Incre8selldecreasel in ¢reditors Increase in deferred income 14,6281 12,718 207 11,9241 17,5621 201 Cash lab80rt>od byllg•nerat•d from op•ratlon* 52,951 2S Analysls of ehang•8 In n•t lunds At 1 Awll 2025 Ca•h floAt 31 M•r¢h 2020 C8sh at bank and in haMI 2%.158 14.2121 291,946 Loans falling due wthin one year Loans falling due after more Ihan one year 17.4701 177,6191 11.0541 8,724 18.5241 168,8951 211,069 3.458 214,527 31
F0037 Audited accounts and Letter of Rep YE 310326 Final Audit Report 202fA)7-21 Created.. 202&07-21 By.. 18818y fAmpbell I18818y.campb811 IndIay.¢0.Uk) Status.. SKJn8d Transaction ID.. CWCHBCAABAAFkn)y07F"SQ4g1hoDr3hok0DJDkaNks "F0037 Audited accounts and Letter of Rep YE 310326" History Document created by lesley campbell Ilesley.¢ampbell@findlayw¢a.¢o.ukl 202fv07.21 . 07..19".33 GMT Document emailed lo sheriff8mckay@s¢ot¢ourts.gov.uk for signature 202&07-21- 07..19'.41 GMT Email viewed by sheriffamckay@scolcourts.gov.uk 202&07-21 - 09..28..27 GMT Signer sheriffamckay@scotcourts.gov.uk entered name at signing as Alison McKay 202&07-21- 16..41..C6 GMT Document e-signed by Alison McKay 1sheriffamckay@scotcourts.gov.ukl Signaiuro Dato.. 202M7-21 . 16.41..08 GMT. Twno Swru.. sow. &llfialuro oppw8rK• $010¢1.. TYPE P+ Document emailed lo lesley campbell Ilesley.¢ampbell@ffindlay<a.co.ukl for signalu 202&07-21- 16."41".11 GMT Email viewed by lesley campbell llesley.campbell@findl8y-ca.co.uk) 202&07-21- 18..45."31 GMT Document e-signed by lesley campbell (lesley.campbell@findlay-ca.co.ukl Signature Dale.. 2027-21 - 16'.45..44 GMT- Swrce.. ser¥er- &gnalure 3ppware $81acted.' IMAGE Agreement completed. 2026-07-21 16..45..44 GMT Adobe Acrobat Sign