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 Sc￿8471 Company nUM￿r 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, responsibili￿e$ 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 arnica￿e r&solu1￿n 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 se￿iCeS 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 d6vèlopm*nls 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 Pr￿edu￿S Cornplainls Policy and Procedures Gri8v8nce Policy and Pr(Kedure Health & Safety Policy Managing Mental Health at Work p￿IeY Sickness Absen￿ Policy Whistleblowing Policy In accordance with the Charitys equal opportunities policy. it has kjng esiablished fair employment practi￿S 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•￿$. They generally contribute to the operats'on ol our Children's Contact Centres. supporting the paid members ol staff in attending to families who are using the cern1￿. There are provisions in pla￿ for the recwitmenl. induction and ¢raining of volunteers and other m￿haniSm5 for their ongoing suptK)rt within the Servi￿. induding opportunib'es to apply ft)r paid employment should any 8riSg. RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achlevements and perfomiance The Charity s key achiev8rnents during 202&26 are rw8W8d in light of signthcant 8conorni¢ challenges. Key accomplishments indude.. Embedding Play Therapy in our operats.ons Continued commitment within the Together to Thrive multi4lisciplinary partnership. supporting families with neurodiverse chIld￿n Suc￿Ssful application to introduce a Floats'ng Support Se￿7¢￿ in Angus Continued leadership of Angus Thiril Sector CollatK)r8tive Strategy Group (now Angus Support Partnership) Successful support of Perth and Kinross Balms Hoose project, wth w)ssibility of continuation Stabilising our Child Contact Centre operations through appointment ol new Manager Roll-out of further resources and materials to support Child Contsct cent￿ families Devising a new Supp)rted DiscussThs service and preparations for official launch in 202&27 Implemenlation of new. more user-friendly initial client paperwork Review of Outcomes gathering processes K?ypgrfgrmon¢¢ Indkotorn The following ou1￿M$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 8x￿ri￿ne￿ 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 indi￿dual$. and dèvèlop tts path8rships fijrthèr. Financial r8vi•w At the year end the rharity holds £510,287 {2025 - £521.042} in reserves. of which £484.427 12025 £481.6421 is unrgStrict8d and of this fr88 res8ry8s not inv8Stgd in fix8d assets or d85ignated amount to £184,354 12025 £187,697). Amounts designated tot8118d £75.81912025- £63.TT41. The Trustees regulady monitor the level of unrestricted funds as these are vital in allowng flexbility in our work. Having reviewed the ieserves position of the Chari(y the Trustees agreed that a general reserve of three to six months should be maintained as minirnum. RELATIONSHIPS SCOTLAND TAYSIDE & FIFE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Golng concern After making appropriate enquiries. the Trustees have a ￿asonable expectation that the Charity has adequate resources lo continue in operational existence lor the foreseeable fvture. For this reason. they continue tc* adopt the going concern basis in preparing the finanoal statements. Further details regarding the adoption of the going concern basis can be fr￿nd in the accounty'ng policies. Ra$￿•$ 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 additK*nal 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. K1￿CaldY. 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 inf0m￿tIon, 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￿$S to assess business risks and implement risk management slralegies. This involves identifying the types of risks the Charity faces. priorilising them in temis of potential irnpacl and likelihood of occurrence. and identifying means of mrtigab'ng the risks. As part of this process the Trustees revi&w8d the adequacy of the Charitys current intemal (x)ntrols. The Trustees are pl88s8d to report that the Charity's int8rnal financial controls, conform to gu￿elineS issued by the Office of th8 Scottish Charity Regulator. Th8 following risks réprèsènt8d kèy priorities to the Charity for 202S26.. Depleting number of Practitioners Loss of funding l Depletion of reserves Increase in expenditure - Demand for service- up¢umldowntum Building sust8in8bility1rn8in headqu8rter31 A kèy alèmant in thè m8n8gèmant of finanual risk is a re9ular re￿•W of availablè liquid funds to sèttlè debts as thay fall due, regular liaison with tha bank, and active management ol tradè ¢Jebt￿S and crèditors balan￿$ 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¢$' pol*xs and i¢J¥ntify and to evalu8t¥ risks for thèir considaration communlcate that staff have th6 responsibility for inlemal control as part of their accountability for ach￿VIng objectives - embed the control system in the Charivs operations so that il becomes part ol the culture ol the Charity develop systems to ￿Spond quickly to evolvirvJ risks arising from lactors within the Charity and to changes in the external environrnen¢ include prwedures for reporting failing$ immediately to 8ppropri810 l¥vel$ ol man8gem¥nt and the Trustees, togather with dètails of card 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-t￿daY basis. Al directors give of their time freely and no director received remuneration in the year. Organlsatlonal sIrUc￿Te 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 n￿nthS 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 dr￿rnents 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 inC￿se*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 peo￿8. 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 Hme 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$t￿ctive 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. D1￿ct costs attribu1al￿e 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'vit￿s 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 valUal￿n of assgts less their r8sidual valuès ovar thalr useful lives on the folk￿ing bas6s'. Fre8hold buildings Fixtures and fimings Computars Str8Wt linè 0￿r 50 ￿&r5 stra￿h1 line over 10 years Strawt lina 0￿r 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 S￿1￿Ment 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 p￿sent 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 aCqUi￿d 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 depre￿ted over a period to refiecl their eslimated useful lives. The applicability of the assumed lives is rewewed annually, laking into a￿UnI 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 per￿ntage 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¢￿¥111*9 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 eX￿n$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) I￿1V8￿ 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 ern￿oYeeS 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¥al￿n 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 M￿lhIY 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 Defe￿d 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•$ •x￿nd•d Trans￿r* 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 A￿r08th. 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't￿le lowards salJri8s and other stsff costs. VAA Communiti8$ M&ntsl Health & Wellt*ing 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 prc*vide 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 pa￿nI to Pa￿nI, lo ¢onldbute tOW8rds salarfes. manag6m¢nt, travgl and offie8 ¢0$ts. 21 Unr•strlct•d funds The un￿stricted 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 •x￿nded 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$? and identified as requiring replacement in the lorseeable lulurè. The resèrve will also bè used to me8t d8preciaUon costs to be allocated over the useful lile ol the assets. The Redundancy reserve has been des￿nated by the Iruslee5 in order to ff¢ver costs in the event of stsff redundancies. 22 An•ly*l$ 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 tsngl￿e fixed assets 13,9691 5,916 14,7291 5,916 Movements In workin9 capltal: {lnC￿ase) 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 flo￿At 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