REGISTE.RF.D COMPAN'Y NLMBER: SC2139Tr4 ISc(btlandl REGISTEKED C.HARI'I'I' ryLIIBFR.. SC019270 REPORT OF THE TRUSTEES FIryAN'CI.4L s'r.li.ljTs FOR THE YEAR ENDED 31 L4RCH 2026 FOR S-I'LPPILNG S'I'ONILS URGilNiI8ATION MEN'T.4L HEALTH D M MLNau¥ht & Cu Ltd Chart¢rtd Ac¢oLinlant Laiiarksliire GI 2LIV
STFPPINC. ST()NF..% ORC.ANISATS0) IENTIIL HEALTH CUj'I'LN1'S OF fHE TrINANC.IAL STATEfvIENTS FOR THF. I'F.,kR F.NDF.D 31 MARCH 2026 Report of tho Trustees Independent Examiner's Report Statement of Fin&ncial ActIltieS 10 B2lance.Sheet Notes to tlie Finaneial Statements Detailed StgtemeDt of Financial Activities
STF.PPTYC. ST()NF.S ()RCrANI.8A TION IF.NT,kL FIIALTII REPORT OF I'HE TKUSTEES F()R I'HE I'F..IR f.N DfD 31 f*iARCH 2026 The tTU%lees are al%U direilur% ofilie LhJiily (ur Ilie putPLbses vf Ilie Cump£iiiie% Act 200(7. prtseiil Ilieir repori with the tinancijl stat¢nients ot. Ihe chariry tnr Elle ye.Ir ended JI March 21126. Thc m151ccs hal'c adoplcd ilie proi'i%ions of aLcoiinl& iii accordance '1th the Fi111£ ncial RepuTlin¥ Standdrd appliLable In the UK and R¢public of Irulaiid IFRS 1021 l¢ff¢ctii'e l Jaiiugiv ?f)191. OBJECTIN'ES,IND ACTIVITIES Ohjectives And aim5 SILppiiig Sloiiis Ivas esiablislied lviih a niissioii 10 provide our cominuniiits willi J fdiige ul. services that will liavc a positive Itnpacl on their tnenlal he[th Lind welS-bein¥ and tiill Inspire hope. re¢0cry and tackl¢ .gtigina and prejudice. OUL. aiins aiid objeciivts are. Tu PTLTrvidL' SUPPtJrl prumvlL ivLII-billl¥ 10 individua15 aiid fainiliLs iii West Diinb£ll-Eoiishii-¢ lliid Illl widLY cotntniiniry. giving thern the oppDrtiiniEy In cope iviih and recover frorn issiies that atlect Ilieir menial hcalih and ivell_ bcing.. To provide a netWOTk of self-help groups thai ernpowers and enables rneTnbers ot Si¢pping Sion¢s io develop peei support opportLllliti¢s parlicipale IiiOTe effLclively withiii IhL wider Lommuiiily.. practice. eqiialily and diversity. To pi'oinole Jiid orgaiiise Lo-operaiioii in th¢ aclii¢v¢ni¢iil of the b0ve objects. Thmuglioul th¢ year. w¢ havc reinained stcadfast iii our dcdiLation lo luifillin¥ OJT mission and creaiiiig a posiliv impacl on Ihe liv¢5 Ot iiidii'iduals and the cornmuiiity a% a whole Pi?gc I
-STF.PPINL C. STOINES ORGANISATION I.IENT.4L HEALTII kEPOR'I" OTr"'I'HE TKUSTEES r()R THF. I"F.,KR FN DED 31 lAR(H 2026 ACHIEI'EMENTS AYD PERFORNIANCE 'ision ad lis51011 Vision We ivanl p¢aplt who experience di8tte%s and pool Tnenlal health ta b¢ able lo access great support in Iheir coinmiiniiics Mission To providc oiir cominiiniries wilh a range ot 5¢rvic¢5 Ihai will havc a postlll'L impaei on their mcnial lih and well- bLiii¥ aiid ivill IiispirL Ilupi. fcLuvery aiid iackle 51JgTma Illd prLjiidiLC. Sitpping Sionc5- 10 %Yellness. Ivell-being and recovery. Kei. Achievellients P+lilestone$= Ir Services In ioial. 939 pcoplc refcd or signp05tcd to Stcpping Sroncs scn'iccs. The Iti'el of rL'fLrrals i'Lmains high and iva siniilar lo Ihc previgus yea15 ref¥rrals. We offered 4186 iiidividLliil appoiiilni¢iii8 diiriii¥ iliis p¢iiod St¥ppiiiu Stones rail niii¢ reoLII41' 5llPPOrt group. throiighout the year. We provided couiis¢lling. ialking lherapi, one to one siipport ivork, diid Ihl dclivcry ol. ps>'LlioLducatlOll S¢5SIOllS. NcurodiN'¢rsil}, Work There nLimirous sUCCC5sful ouicornes from rlie firsi yC4?r of deliveriiig ULir Naliuiidl Loiiery Fuiided projcct 'Siepping Up TD Neurodiversiiv We received an i1lCIEli se in refealS ivli1lt also tnaiiaging to hJi'e reduced ivaiiiiig tiincs lor Ilioso lookiii& for neurodivergent guppoit. We supported .18 iiidii'idiials wlio Id¢iiiily as nLiirodii'eiiei71. We Loinplered assessmenis foi. .35 iiLiv IncTnbers ivho idcntiticd as neurodivergelli. We Llused 7 neui-odikergent tnernber Dur oiiii ivoi-kplaLe culture and neLirodivL'fsily.' an OUlLome hil5 been to intruduce d neurodiverqe 'workin¥ £PaCE. havc We piirLhased products fni neurudivei-gent Tneinbets. InLluding Slitn t{18 Ii nd weighted bl&nkel% To help us to belter uiidet%tJnd pcoplc's experienies. 'e created a 4uesliunnaire - Neiirodii'er¥eiiLe'. Wlial's yoiir Story W¢ irealed J iv¢h¥ite workiiib gra11p 10 rcvicm, our oivn wcbsiie and li¢li) u.£ lo niak¢ il INor¢ acc¢%siblc tor ncui'odii'LrgLni people. Wc held meeiirtgs and iembers. this included tei'iewin¥ refLrral PTVLesscs. procediires tor acce8%iii¥ uur ofrfice. aiid aiiy of our supp011 ¢rkice%. Wt also ackli01¢(l¥td NeLirodiver4ily Awareiieb% Week. TlTr¢se airli iiies have lcd 10 115 ni&?kiiig oiir serviLes niore aLL¢ssiblL'. for cxaiiiple our'walkiiio Group, liad speLIIIL Iixining and updaied their aLliviiies 10 be itture inclusive lor Iliose i¥irh aiitisin. and can be further adapled fur ii¢iirodiv¢r&7¢nc¢. Gruups '.15 Impltn)ciiicd In sprinL 2025. Gruup blLKkg now havL start and cnd daiLS. This LliangL l)elps nietnbers aLhieve Iheii" lun¥ei" term gual%. bccoinc Page 2
STf.PPlNG STONES ORGANISATION IIENT.11. FIEALTH REPOKT OF THE TRUSTEES r()R I'HE I'I.4R ENDED 31 NIARCH 2026 With Ihe %iippori of IhL West Dunbartonshirc Communiiy Mental Health and Wellbeing Fund M'e acceyged £9963 10 help u& tTial aiid eslcib11511 Ilie Woineii'% Cjruups -fiiis project aimed ILI ad¢lre%s ili¢ local need lo SUPPVTI woin¢ii willi rurLiiigliily Sieppiii¥ Siviits Wuineii's GIULIP IIi Clydeb£iith and Duiiibarlun Ihruu¥houl the year. WV huped for ?.% ait¢ndees bul ive achieved 47 individiial alleiid¢e£. iiearly daiibliiig oiir niinibers. Women b¢nefitt¢d trom safe concems iii a lernale only enviroiinicni. Venues had privi?Ly. WLfc aCLeSible, cind offLrcd appropriciie spate for the planned a¢tiviii¢s and discu55ioiis. WL suppli¢d Ttfreslim¢iils and paid 4icliviiies al cosr lo all¢ndees. Il'e also credied 'comlori agrtenienls. to ¢n.4iiK a s¢1 ot. agr¢ed riiles ID proiLLI our aiiendee&. gLndir InL4ualily. provided nitEiiiiii¥ful aLllVlty away fioni Ilie dailv slTe5ses or raiiiil}' lifc, and cnsurcd Ih&t their 01)inions were Viiluc. Wc coprodiiccd facilitated a .4¢rie8 ot. Icti¥'ities tliat iv¢i-¢ liin. informalii'¢. suppoi'tlvc (Trnd enga4iJiB. Tlie projeLt aitntd lo creaie opportutiiliLS fui dLVLlvpniiiil. LduLdlioIi on woinen's IsLs, support psychocducaiion and (he developmeni ot coping sirdlL'git% Ihdl w'ill Tediice IhL risk of scII'_hamiinL bchaliours and 5uicidiil idLaliuii- Ihe ItnpruvL'd liealili and wcllbLing QLilwm¢s iv¢i¢ ieslanienl lo that. AnoihLf proiid achi¢venitiii is that meniber% from thi% project have formed triend5hips. and expi'essed ali inieresl iii becoining P¢tr5 and VoliinieeTS for a lolloiv up Wvtncn'5 Grtsup iiexi year. Oiir Peopl¢ slnlegiL deLISiOn Wa5 made 10 Inv<s1 iii the dcvcloprncnt ol our p¢er aiid voluiitc¢r pailiays-. we speni tinje coini?l¢ling iiidividiial tnetnbei revieil's EO idciitify individiials. nexi Slip ai Si¢pping SroiiLs. Wt cr¢at¢d a voliinteer modLI aiid llpproaclicd the Nalionlll Lottery throubkli Ihcir SirLngFIIILnlliB OIBTal115alioiis prograinniL lor Liirtdin¥- we i¢re aiiaTdLd fpl'ani ot. £49.Y82k oi'cr ycai's w,hteh allvi%'ed Ll5 tv i-ecruil i1 Palt titne .lunteer CooTdin&ior to tli¢ siaft l¢am aiid help lo develup this serviLe. We are Iii¢redibl}' proud dial oiic of our bolujitcc ivas forinally i¢iogiiibed for commitm¢nt and didication to voluiiteeriiig. wiiining rhc "Unsung HLYO Award" ai Wcsi DuiibartonshirL VII-A AivaTd In f¥tsvcn)b¢r ?(J?5. Stepping Sioiics rcain rccoglliscd Ili¢ iini)act and al'teei and rallied iogether lu eoiitinue 10 deliver quality high staiidards vppoiluiiilies. dLliverin¥ a %%'idL rdilgPL' of support seTViLes foi- the people of West Dunbaitonshiie. Funditsising In the secoiid halt ot the financial yeai.. Sieppiiig Sioncs iniroduceil fundraising Ollin(Cr rolcs and esiablished Afternuon Tea Party fvT InenibLfs. 5UPPOrt uf a ratlle and activiti¢% at tlie meinbeTS Festive Paitty. aiid planning calendar ol'¢ient.% for n¢xl yeDr. OLir ?0)5 Kilii¥alk CanipiTrigii raised £?i24 whiLli li¢lp¢d boosi oiir Pelric - Shaiik% Meniber Benefit fund. Overall, our lundraiqing and dunatioll4 iulalled mor¢ than £500U. Progranjs #nd Service: SeNiLe Provided Oui. Str1C¢S uonliiiued to be popular ainoiig Ilie peoplt who UiL Iliiin. and oiir funding aiid Byranl Inaking bodies. As listed belo1, tont1nii¢ 10 run Ll broicd riLnge Df liidl.1dilI siipport £1nd group service5. Usiiig our Rcsilienl Coininuniti¢s Siiatt tiU)l -Ytl?&. wliil8t iollaboratiiig and ioproducing with our illembers and our lived experienco Service%'. Per%LTrn CLntred Couiiselling? I l.. I I P¢tr Support Work I l-. I I General Mcnliil Hcalih Support IWork I l.. I I Page 3
STF.PPINC STONES ORGANISATIVN IFYTIlL FIL.IL TTrI KEPORT OF THE TRUSTEES r()R I'HE Yr.AR F.YDED 31 NIARCH 2026 Giiided Sclf Help I l.. I I Si)cial Ciroiips Walking 6roiips Reliixalion C.lasse5 Healthy Mind8- Mental Health Awareness S¢s51011S Pobiiive Fuiures C.ouist Berci?I'cmcnl and Loss Picr Siipport Groiip Lived Experieiice Paiicl M¢¢liiigs Mln's Groiip Pcci2PL'CI CuuTSL' Scollish McnlLI1 Health First Aid Phvio¥rapliy PLLf Group WomLn's SIippoTI Groiips (Diimbarton & Clydebanki Our s¢pAic¢s can be acces%ed in th¢ folloiving locations across WesE Dunbartollghire. St¢pping Stones Ilffice Clyd¢baiik Libiary Ben Viciv Rcsoiircc C¢ntrc. Diimbarion Riverside ChiirLh. DULbartoil Val¢ l¢ntre for Health and Care. Alexandria. ThroughLlili (he yLar WL also ran one otf events. or additional services. these incliidcd.. For¢si E4Jrhing A seriLS of holistic and IheTapeuiic toniplimentary therpieS Il'nrld M¢nt&l I l¢dlili Day F.¢11 NLLirodii'Lrsiry C'clLbraiion EvLnt We al%0 oflcred 5UPPDrt 1% Ith the National Eiitiilernent C'are schetne, and via our Peiiic Shanks MLtnbcr%hip Funli. SeTViLe DevelupinenLs The Board ot Directors and siaff coniinue io develop new ivays ill ivhich to support 113¢ developiiient of Siepping Siuiie% SL TrILLS. Thei'e .?S a focLlS sthly d¢velopm¢iil aiid conliiiiiou% professioiilll dev¢lopmeiil Sioff completed reLominended staft'Loinpleied 'Traiiiiiig fui. Ti'aiiiei's" 10 facililare inLI'eased nuinber ot psychoeducJtioii sessioiis. Ive a150 li1nd tv Tli¢ orgaThi5alion conlinucd to be an ediicalioiial placeinenl provider. 8upporting and benefitting froiii 15 Iraiiie Whilst iiTrl n traunilL .4crvice. Etal'f liave nll coniplcied Trniini& Infornied trainin¥ and wc will coiiliniie lo look al Wi?yS 10 develop our servic¥s so that they will be able lo siippori Ilie rnany people who coiilinLle to u8e our serviiLS that have experieThccd IrillltniL tic cvcnts. We will cqiiip our .staff with Ihc skill8 tcqiiircd lo Lnablc Iliose who r¢f¢r rn ger Ihc suppoit tliey n¢¢d when they present ivitli niental liealili chall¢ng¢s that are wiiliin Scope of tli¢ service. Pa¥e 4
STF.PPING STONFS ORGANISATION ILNI-.41. 11Tr.'AI.-I'II REPORT OF THE TRUSTEES F()R I'HE I'F..4R E.NDED 31 .MARCH 2026 In siirnrner 20?5 a Communicaiions and Markcting Siratcgy ivas dcsigned lo hLlp SILpping Sioncs implL'mcttt a new solution. aiid the irnpacl. I'he strategy ideiililied eight goals and aSSOCialed pi-ocedui'e% support th¢ acliici'cmcni of oiir orgaiJisElllOllS' objeLlives. They aimed 10 bt rel¢vaiii 10 Ilie iargei gLiditiice aiid Iiispire Ihem its Idke aLlioii. wlieih¢r Ihtti's placinL* a reterral. tnakinLY a dDnLltion, volunieering. or ad0tlIng foi the calise. Oiitcornes iiicliidcd the iinplemenlatioii of s iiei¥ 'tS1c. increas¢d use ol-suiial media plJifurms. eiigag¢nitiil willi iialioiial days aiid relevaiii cainpaign% iised to higlilinhr thc w(Irk .¢ do locally. CTealion ot a calendar of ¢vent.s. incrcascd markeiing m21 ieriii Is nd promulion via press and media En¥agemenl aiid reJLh lias shoivii si¥niFILaiil ¥TUW'th. The new wel)sile ivas lJuiicliid iii Janiiary •1126 and enal)l¢J Elic opfion ot online reterrLils lo the seTvice. As parl of th¢ wcbsirc working groiip liiiding ld Inclusivity ivork carried out. SILppiJig Stoiics also lauiiched gn updaied brjiid aiid branding guidLliiiiS. FINACIAL RIVIIII PrincipJl fuDdipg sources Tht or¥aiiiiaiioii's pnnLIPcil luiidiiig source is an oiigoijig conlraLI iviili Ihe WLSI DunbJrtoiishire Hecilili aiid Social Cdre Parlnetship IWDHSCPI. There Ivere two projeLlS dklTing ?0?5.10?6 tunded by the National Loiiery, aiid one pi"ojecl by the West Diinbartonshire In MaiLh 2026 thc acLOillllS also shoiv fuiidiiig reLeii'eiJ lor Ili¢ next financial yec1r. L9505 reLeived fTom W¢st Dunbarlonshire Cotnmiinity tnenlal health and Il'tllbeirtg Fiind for 2 Young person rnental health project beginning Apiil ?026. In dddilion. IIIL compli ny fiiiidraises by applyin¥ fur grniiis oiid reL¢ives dDiiaiions fTgni SL'Trice rnenibers. InTr'e5tmen¢ polici. and objectii'e5 Thl IfLIStei hd%'L eoiisidLrLd IliL' mosi appropriate policy lor ini'esiing fuiids. Funds i'eeeived in ddvaiiLL of expeiiditur¢ are plaLcd iii ali inve_8lincnt accounl to raise a hi¥hcr IcTrL'I of iiilcrcst. Aiiy fiiiaiice% iiii'ested will h¢ ¢Kposed 10 moderaie risk OrkI11g withiii Ihe ¢llviroiiin¢ntal. social ond gov¢rnaii¢e frainework. The Iruslees finanle subLoinimiiiee Re5erve5 poIicTr' ThE InisiiLS havL LStablishLJ a poliLy whLrLby thi iinristric1L tunds iiot coinniiiiLd or ini'L'sIL'd In lanLTiblc fixed a.8s¢ls feel that rh¢y 'QUId bc abli to contillue the operatiun of the charity. fuT a shurt PCTiod. in the ¢v¢nt of a sigiiificani drop Page 5
STEPPING STONES ORGAIYISATIO MEIYI".KL HLIlL"I'H REPORT OF THE TRUSTEES FOR THE I'E.4R ENDED 31 .lARCH 2026 ruTURE DEVELOPMENT8 who Teler lo Stepping Stones. Ive shall dL'monstraie UiiT value% in oiir day 10 day w'ork. Wc w-.ill continut to work rowards oiir long renii goal ol.drilIlg dowii w?iliiig liiiies lor people whu have Luminuii nieiilal healih Lhallenge5. We strive lo eiisiir¢ iliat Ilie people who use OUF services ar¢ offered suppon iviiliin reasoiiable iimescales. Curtenily. ur .4laiidard .)it1]ig linie for an initial as8e%snienl 1% gi¥ teks. hawciicr. given Ihe leiels of dcmand. tnembers notmJlly expeiienLe wailing limeg of ninc iVLLk5 or lortgei. We will coiitiiiue lo discuss our ivgiliiig limes willi sLrviLC cfirnniis%ioner% and grant making badtes In the hope that Ehe 4erviccs we prOld¢ iTrre ol'lertd morL qiiickly. Wc shall explore drop iii opiioiis and d¢velopiii¢iit ofr¢len'al patliways with thi oiiliiie naliuiial piu¥ianiniei. Io buppurt iiiciiibers who iieLNd LL)lloal siippori whilsi ivaiiing on a Sicpping Siones service. As the CilTr¢nl Resilient l.'otnniiinitle5 Sttalegy cotlle5 into Ihe linul ycar of delive we shall coniiniie 10 le.iCW and evaluaie Ilie exisiiiig serviLeb, we slijll laLililate conversaiions with serviLe inembers. direLIDrs. sldfr. volunteers aiid cottitThls%iollL'rs about IhL mLnial hL'alih pi'ioYiiiL5. then dEvelop a %tralegv that %iipi)Drts lh¢ iipcomiiio Scoriish Mental Healili Slrdltgy and the loial FISCP. Wc will Iiivolvc oiir SLtVlLL rt)cnitK'rs dl)d cuininuiiiliL's In thL desi¥ii and delivery ol. our serviL¢b uiilisinbi oiir peer led approach¢4. S¢rvic¢ tneniberE will be invited lo conlribul¢ to Iht d¢%ign ol- Ihe sen'iLes Ihroiigh IivLd CXPLrienLe pdiiels. STRUC.TURE. GOVERNANCE AND MAYAGEMENT Governinu documcnt ThL Llidrity Is LoiilrullL'd by ils govi'niiiig doLuniertl, d deed of ITu81, and ¢onslitul¢s a liiiiiled conipDny. liniilLd by Buarantcc. as detined by the C'unipdnies Act )006. li ha.s chai-itable status and is I'¢gisiifL'II 14'iih Ihc OITILe ot Ehe Scotiisli Cli&rili¢s R¢Bulator IOSCRI. Tli¢ coiiipaiiy's gov¢niiiig doLuiiieni LUllSisls uf IhL MLniLTrrdiiduiii diid ArtlL1¢5 Ot Assoeiaiton. The lijbiliiy of each of tile guarantors in the event of winding up is limilcd lo £ l. Recruilinent and appoiiitment of neiTr trustee5 bL¢n wide11L and SILppiiig Stoncs is woi'king to cnsuir Ihai ttiisiees hdi'e a broad Tllix of appropriatc skills ihai will Menibers of Steppiii¥ Stones aiili In widel- ieLI-uilment drives froni tli¥ genci'al public. All nLW Irusiccs arL' gTiVLn in- (he IrusiLes in rheir dei'elopineni. New truste¢4 are tamiliarised willi IheiT role aiid respon%ibilities aloiig wilh Ihai ot otlier Irusiees of Ilie chdrity- Tliey alsu ieLeii'e Lopies vf Ilie lasi ai)nuiL l aLLoiiiilS, SlrJiegry clilli'ity rerI for iiiforinatioii aiid also rclcvant dulutneiitdtion ab(iut the ran¥e uf seTr'iLes that are pruvided. Trusiees are expecied 10 play an acrii'e pan in tlie dtvLIopiMeni and muniluring uf skn'ategic plan5 thTough attcndanee at rneetlllbTS or faciliiaLed wurkshups. Alsu, In151ees tnay use their expcni51 iii Ihc siib groiips or ii'ork111b gTfuLIPS fli cili1lL ted by iliL organisaiion. Trustee£ a150 f¢pTe8eiit and sui)pon Sicpping Stones irt neguliaiiuns 11.itli the Wesl Diinbaitoiishire HecTrlih and Social CJFL Pi2fiiici%hip ai varioLlS partncrship Ll'enls. A d¢lcgEilcd tnisigc is respoiisible tor representing the bo1rd of direciurs duiinb¥ Staff recruittnent. Page 6
STf.PPliNC. STOINF.S ORGANISATIOIN IENT..11. IIF.,AI.TFI EiEPOKT OF THE TRUSTEES FI)R I'HE I'EAR ENDED 31 lARCH 2026 STRUCTL.RE. GOvERNAcE AND [ANAGEIE1T l)r¥ttnis#tiortal s¢rllttllre Mcnibei'.4 at. the Bniird ot Directors aTe ttlsn tru.4tee% ot thc charity as pcr rcqiiircm¢nl in charity law. Dircclors are elected ai oiir AJill71 Gelieral Meeiiiig IAGMI and tllily be appoiiiied al Liihei liines dunnL Ilie ye4ir. The m¢iiiber directors shL111 seive the board for a penvd of 3 yeaT% and iipon oxpiry ot ihJt j.vear perind. they may stand tor rc- eleciion. Tli¢ iiiaxiinum iiuinber ofJireLlurb IS twelve. 11014-.ei'tr. Sieppiiig Sioiiei is Iiiitorically a user led organisclliun. Ihcrctoir. oiit of rhe maxirnum iiiimber ot. dir¢clor5, no morc rhan eighi shall bc Nlcmbcr DireeiDfs 74 nd no more than four shall be Cu-upted DireLlurs. Iii lerms uf bDard tn¢eliiigs. IiiiniiiiuiiTr of tlii'¢¢ Direllgrs 51iould be PFesent. bui in all meciings. a majnrity of those Direclnr5 111 atlendaiicc shoiild bc IMLxnber Direeiors. The BodTd of DirecioTS has oierall reyportsibiliLy fui the strale¥ic tnanagetneiit ot the COTnpdny. Tlie post of 'Dir¢cior or Opiraiioiis, w'as rtplaced in the organ1591ioiial sirucwrL tolloiiiiig reiirLmLni nd a Board dcLisioii to rcsiriiciure. Th¢ neis'ly crLalid posi ot'Chi¢l-Oltic¢rf wa% appoinicd in fvlav ?O?S and is a non-voling member of Ihc Board of DITector.%. A SULLLSS(ul TruslLL reLruttiyietii tveni WdS liLld in OLlubei 20?S res111iin¥ iji five new direLiOts were appoint¢d lli Jankiary ?11?6. There is one .Lnl P0511ioii on the board. Ihiq 1£ reserved tor yoiin¥ei' PeTson represenlalive. The board alsLTr WLILDML guL'SI fipr¢seiii4111V¢S trom WDIISCP bul IhLSe rule5 have nu VLilJn¥ riglils. Dav to day i-esponsibilily IOT ninning Ihe urgdni.4Jlion 1% delegated to th¢ C'hiet i)t'ficer. whose role is to d¢v¢lop and ensiii'e rliai Sleppiiig Ston¢5 mee15 the obj¢ciiv¢s as sti out iii IhL siraiLgic plan. ThL Chief Oltic¢i' has re5ponsibilitv for eiisurin¥ Ihilt SILpping SiuiiLs delivLf5 4Uiilily SLYVILeS lur people .110 experieiiLe InL'iiial healih piublem¥ in Wcsi Diinl)ai-1gnshire. Thi8 incliidLS en%iiring IhL service 14 deliii¢red iii a sale and coiiip¢t¢nl m311n¢i-. Ivoiking wirh those wlio use Ilit servic¢ lo support Ili¢rn to develop copiiigj siraiebiies aiid build resilieiiLe. Tlie Chieroi'riL¢r role Is lu lead. mLnior. and dLI'elop Ihe nianagemenl leani and bldff. supporting Ihc team lo MLL'I the contniLt rLqiiiremenls ivith the IIDIISCP as %LI1 as IIIL oihL'r fuiidL'ts who Lonlribul¢ lo th¢ ivoi-k of Ihe grg8ii¥sJiioii SILppiiiiY Sioiics Lived Fxpcriciicc Paiiel comprisLS of imLinbLfs MLLI rcyularly 10 disciis& the fiiiurL diFLclion of SicppinL Sivnes StrlLeS as 'ell as local, SLOltish and Ccnlial Ciovetnrnent IlllEiatl&CS Ehal tnay have an iTllPaCt on Ihem. The ¥roup5 llre opeii nd organic llnd tneel iii Ilie three Inaiii popiilalion ientres ol'west Duiibarioiishire. Related i)arlie5 Steppiii¥ Sioiies Is guided by local and naitonal iniiiiltiveg aTound tnenlal health well.being. siich tts. thc RLgulation GuNetnn)eiiis Menial Healih Siraiegy and oiher dev¢luprnenls in the pur8llancc ut its objectives. Si¥pping StOllCS IS T¢gisr¢red with thc Cal'e Iiispcclorarc and is rcgularly inspLeied. Locally. Stepping Siurtes has a parinership iviih the WDHSCP iiieets regularly ¥vith culleagues of that kndy 10 Norably, siaft sir on th¢ W'est DunbaiToDshirc Suicid< PrLI'eniion Groiip and Ihe Wesi Diinbanonshire Equalilv Fotutn. Sicpping Ston¢s holds metnbersliip aiid 8tTili&lions witli Ihc Povlriy Alliance. Ilic Glasgow Louncil for Vuluntary SerN'ice. IE nd IliL BACP. Sieppiiig Sioiies lias CSlEiblished SlronBF WVtkinL. links V¥iih Ilie IoLcTrl NHS Priinary Care and Coiminuiiity meL[ Health Teams aiid established referral PToce4se%. which tnake referrals to the seivicc InorL aecessiblc. Steppinbl Siunes is a Di&ibilily Confidenl Etnployer. and accredited Living Wi£ Employer. Risk management The trusiées iindersiand rlieir tiduLiary diiiy 10 Identily review Ilie risks tu ivhiLli Ilie Lhaiily is expo.yd and 10 ciisiirc appropriLlt¢ Controls are iii place lo PrO.1d¢ reasonabl¢ assiirancc again51 t'r4?iid and crror. The Boi2rd ot Diriciors moniiors poieniial opcrniioniL I nd tinartcial risks lid reviews systems and L2 process lo ¢iisure Page 7
STEPVING STONES ORG.,INIS.I'I'IO IIENT.4L HL.IL'I"TrI REIIOII-I I)F'-I'TrIL'I'RI S'I-Tr.b.. FOR'fHE I'b.4k LNDLD 31 NI,IRC'FI 21)26 RETr'F.RLry(-F. IINI.STRA TIN'E DET.IILS Registered C'vmp#ni' nutnbcr SC21i904 (Scoilandl Rtgisteri'd C'haritv number SLOI¢)270 Regi51ercd Thffice 6) Kilbuii IL. RuJd ClJd¢bank G81 IBL I'ru5tees A Piirtlr)n Chiiirper&un J S'l'r l. fvl Niski l Andersun M l)ul-lN' E l-.dinonds B Aiidcrson D A Biiillie L r fvlcKenziL D P%IolLn Mwilie BTrcird lL1ber 14D%?rd limbCr IJDard ln]her 14oard Meirkr iiard Meiiikr BO1rd Memki ogrd fvl¢inkr Board Mem[ oard M¢nikr Board Mernkr Iresigned 291ii2tJ251 lappoitsied ?611nO?61 lappoinled ?6,'112n261 iappuinl¢d ?611110?61 lapwint¢d ?N'IIIO?61 liiPFK)inied ?6711?0261 Independeni Eiamither D M lNLi¥1 & Cli Lid Lhclrtered ALLuiintants 166 Buchanfjn Sir¢¢i Laiiarks'hire GI 2LII.' Appro%'ed b). (>rder ol'th¢ board ot rrLisi¢e5 011 ?7 Augu51 ?026 and Signed on lis b¢half bk.. N Hynes- Triisiee Page 8
INDr.pr.I'T)r.NT F.AlIF.R.$ Rf.PORT TO THf TRUSTF.rs OF STEPPING STONES ORG.4NISATION i ifi NT.4I. HFAI.TH I report on th¢ accounts for tli¢ y¢ar ended 31 Matcli 2026 set oiil on Pciges tell lo eiglil¢en. RespectiNe respollsibilities of tru5tee5 8nd ThL ehclTilj's Inisieeg drL' responsiblL lor Ihc prcpilli21ion ot. the accoiints in aecDrdart¢e with the teTms of the Charities apply. li Is Iny re&ponsibilily ILI exaiiiine Ilie E1LCOUlllS as required ujider SeLlioii 441 I Ilcl of the Act and lo slat¢ ivheth¢r particular Tnalterg httve cOe to tny atienliort. Bthsis ol the independertt ex*miner's report 2006. An Lxaminarion tncliides a r¢vic, ot ihc accoiinting rccoi'd5 k¢pl bv thc charii! and coniparison of Ihc dccoiinl% seekiiig explanations froni vou truSEees conLerning any SLlth malleT. The piocedui-e4 iindcrtaken do not pi'ovidc all th¢ evidilicc Ilial ivould be rquir¢d iii an audit. and cons¢qu¢iitly I do not express ali audit opijiion on the vieiv &riveii bv the accoiinis. Independent exaniiner's stalemenl I I I which bTives nie reas(mable couse 10 b¢lieve Ililll. ir] any Inaterial r¢5Ptct. the requircmLIIIS lo keep JLcuuiiling teLvrds In dLLOTdcinLC with SLLlioii 441 Illal of IIIL ?005 ALI aiid Re¥ulJliun 4 of the 20(J6 Account% Re¥iilalions-. aiid lo pr¢parL eLOLLI11ts wliicli aLLord iviih Ilie a¢couiiliiigi reiords and to coniply %¥iili Rcgulalioii 8 of Ihe 2006 Accounts Regulttiion have t]01 been mer: or 121 lo which. in rny opinion. attention shoiild be diaivn In OTdei to enable a proper und¢FslandiDg of th¢ accouiits to bc Stuart NlcBeaii. CA The Tiislilulc of Cliartercd ALcuuniilllls of Scoilaiid t) M McNau¥lil & Co Lid CliartLfLd Aicounianis 166 Buchanaii Sircel Gla5goi¥ GI 2LW 17 August ?0?6
STFPPINC 8TONF.S ORGANISATIOY IF.NT,II. IIF.Jll.Tll STATENIENT OF FINANCIAL ACTITr'ITIES FI)R THf i'F..4R rl i)FD 31 P¥lARCH 2026 31.3.26 31.3.25 Total ruiids Unresincted fund Re%lricled fuiids INCONqE IIND ENDOIVTrIENTS FROM 8,669 8.669 Charitable actlVLties 463.tioi 463.801 431.340 Inveslineni IiiLOrtie 5,788 5.788 4.342 Total 478,?58 478,258 441.093 LXPEliDI IURE OIY Charitahle actiiitios 468.698 478 469.176 397,379 I ET INcOlE/{EPEDITuRE 9.560 14781 9,082 4.3.714 REC()INCILIATION OF FUNDS Total tund& brou¥hi l'or'ard 3.187 ?26.300 187 586 TOT.4L FUNDS CARRIED FORWARD ?32.673 2.7a9 23i.-182 Page 10
STF.PPING STOYES ORGANISATION IENT.IL HLIILTH BAL.4YI CE SHEET 31 .M.4RCH 2026 Unre51riLied I'und Resiricied funds Total ruiid FIXED LKSSETS TJn¥ible as%els 10 13.739 2.709 16.448 CURRENT A.8SETS D¢btDfs C?& sh at bank and Tn hand 25.478 ??y.752 25.478 ??9.752 7.964 21K>.545 ?55.230 ?55 ?30 708.509 CREDITORS Aiiiouiiis fallin¥ due within one year 12 136.2961 I.IC).2961 NET CURRLN'I'.488L'I-S ?18.934 218.934 206.94¥ TOTAL ASSETS LESS CURREN4T LL4BILITIES 232.673 2.709 235.382 226.300 NET.4SSETS 23? 673 ).709 235.382 )?{).300 FUNDS Unrtstiictid tuiids Rcsiricicd fund ?3?.673 ?,709 3,187 T()TAL FUNDS ??6.300 Tlie cliaritable Lomptsny Is entitled 10 e.xetnption frotn audit uiider Section 477 of the Conipanies Act 2006 for rhe yeaT eiid¢d 31 fvlaiLh 20?6 The tneittbers hawe iioi required Ilie coimpJn}' lu ubicliii Jii audil uf ils finJiTrLial slatemeiils year elided .1 l Mai'cli YO?6 in accordance With Section 476 ot'the Campani¢8 Aci ?11116. The Inisiees &cknowlLdgc their respnnsibilitics lor eiisuriiig ilial Lli¢ cliarilJbl¢ coinpJny keeps accouiiiing records Iliai coinply iviili Stctioiis 386 and 387 Of the Compi?nics Aci 2006 aiid al Ili¢ end of eL1cli tinancial year and nt it4 surylii8 ni. deticil tor e%?cli financial year in accni-d4?iice wilh th rLNLiifilllLllls of SLLIi0115 394 aiid 395 and w.IIiLh uilietw-lse LLbinpl) wjili Ihe re4uirernLIJls of IliL' Coinpanies Aci 2006 relating 10 financial siaicmLnts, so far as applitable lo the charitable tornpany. Tlie note& foTin part of tli¢s¢ findnLi81 slate1elI1S Pag¢ 11
IF_NT.-11. IIEALTH INI,ANI'F. SIIEET- cuntinucd 31 11.IR(.-112026 I'hese IItLqncial siaivniinis havL btLn prepaied in dciurdiince %viih the provisions applicable ID charitable Ll)mpanieg iibj¢Lt 10 th¢ &inall companiL5 siTne. Thi fiiidnLial slalLmenls iiere approi¢d hi tli¢ Board ol Frusi¢¢s and aurh(>ris¢d lor issiie on ?7 ALl811512026 and iv¢r¢ N H)nes- Tiustee The noie8 lorm part of Ili¢sL' linanlial slalemenls Pag¢ l?
STEPPING STONES ORGANISATIOY MENT.4L HEAL'I'H NOTESTO THE FIIYANCI.4L sTATEIET5 FOR THE YEAR ENDED 31 MARCH 2026 ACCOUINTINC. POLICIES B&is 0( preparinx the fith#rtcll slateinents prepared in &CLordaiice wilh Ihe cli4lriiics SQRP I FRS 11121 'AccDiintiiig and Rcportiiig by Cliariiics.. Siatemcni Reporting Standard applicable In the UK and Rtpublit of Ircliind IFRS 10?) lelTLLlike l Jiiniiliry 20191,, Ireland, and Ilie Conipiinies Act 2006. The financiiL I siaiements have been prepared urtder the historical eosi coiiveniion. All inconie 15 r¢cogni£¢d in the Sidtetnenl of Financial Aclivilie5 once the charity has entitletnent to the liinds. it is probable th11 Ilie iiJLome will be r¢c¢iv¢d and Iht Jmouiii cali b¢ in¢gsur¢d reliably. Expenditiire Liabilities (ire reeognised as expcndimre as soon as there is a legal or consiniciivt obligation comrnitting Ihe he arnoiint ot Elie obligation can bc tncasiircd rclidbly. Eipcndiliiro Is actoiinlcd for on dLLfLials bclsls and ha be¢ii Lla551fiLd ui)der lieadiiibTS Iliiil aggregbit all cosl relat¢d to thc (le¥OrY. Wlier¢ c051s canjiol be LlireLIIy allnbiited to particular headings they have been allocai¢d to aciiviiiLS on a basis consisieni wilh thL iise of r¢souTL¢S. AIIu¢Atioth and #pportioThment of costs Charitable expeiiditure compri.ses thosc c0518 incurrL'd by Ihe chai-iiy in thL deliN'ery ol Il% a¢iii'ilic% and %cr¥'iccs indiiLCI naiurL ncctssaiy lo support Ih¢m. Govemaiice costs iiiclud¢ th0 costs associated with rneeting the constitutional and strategic Tequirement5 of Ilie charity aiid iiicludc lludit f¢es aiid costs linked lo the slrJlEgic i¥ellI of Ilie charity. AII c0515 ai'c 4llocat¢d b¢tM'een tlie expendiliite Ll. le¥ories ul the SUFA uii a desi¥iied lo reflect tlie ii£c of IhL resoiirLL. Cosis rclaring to a paniculai. actiliY ar¢ allocated dircctly. othcrs apportioncd on an apprupi-iale basis. Tangible fiNed a55els DepreLiation is provided ar Ihe following aiinual i?tes in order to ivriie off Cach assct over its csiimaied usetul Office equipment aiid filtin 15P/u on rediicin¥Tr balance Taxation Tlie Lharily is exenipi frotti corporaiion rax on lis chariiable activiiies. Fund aeeounling Resirieied I'iinds can only be used for parliciilar restricted piiipa£¢s 'it171 the obj¢cL4 of rliL cliariry. Re%trioions ari4e when %pecified by the donor or wlien funds are raised for partilular restriLied piitposes. Further explai110n ol'rhe narure and purpost of eaih nd is inlluded in the note.s to the finaiicial siareinenis. PensÉon c05ts other post-rLltirL'mcni btllL'fit5 ContribLltinns pay%ible lo rhc LhJTltdble Lumpdiiy's pensiun SLlieine arc Lhargcd ru Ilic SiarLiiicnr of FinanLial ALllI'lllCS in Ihc penod 10 whieh rhey relc?re. Page 13 coniinuLd...
.STF.PPING STONTr-.S ORGANISATIVIY MENT.4L HEALTH NOTES TO THI FlINANC.IAL STATEIENTs- contlnued FOR THE I'E.4R ENDF.D.3 I f*iARC H 2th26 DnryATinNS AND LEGACIES 31.3.26 31.3.?5 Doiiaiioiis aiid QEher inLVtn 8.669 IIyIIESThIENT IIYCONI 31.3.25 Bank Inlcr£s1 recLived 5.788 4,342 INCOME FRO1 CHARITABLE ACTIVITIES 31.3.26 31.3.25 Actibity Grgnls 463.801 431.J40 Graiits rccLived. InLlud¢d itt thL above. arc as follo¥vs.' 31.3.?6 31.3.?5 WDC IqISG Conrracr Incom¢ NHS (i(i&C CoiinsLlliii¥b Coiiiracl bicom WDC Action 15 ('ontract Incorne WDCVS Coiiimuiiity Meiiial Flealili aiid W¢llb¢iiig Fuiid Gr4111 Iiiconic LotteTV Cuniniiiniiy Flind NciirodlvciItv (iranl Income Lottery ConiinLiiiily Fiind VtsliiiiiLcr ProjLLI Graiii InLoiiie ?56.%?3 82.357 411.i04 245.830 78.974 3%.¥15 9.963 57.808 59.666 24.7) I 463.801 431,340 SUPPORT CC)STS GLivcmaiiLe Opcriltional Siipport aCtilIt¢S 465,905 3,?71 46g,176 F,T INC()lF.11ExpF.NDlTURF.l Nel incotnellexpendiiiircl is siaiLd al-ier chL2rkinglCredillnbl'. 31.3.?6 Dcpreciaiian owiied assets Page 14
STEPPING STONES ORGANISA TION IILN'r.4L HEALTH NOTES TO THE FINANCIAL STATEINIENTS- continued FOR THE I-E.4R EIDED 31 P¥lARCH 2026 TRII.%TEES' RENIUIERATlnN AND BEIYEFITS TheTe were no trtisieeg, remiineraiion or other benetils foT lh¢ year ¢nded 31 March tyU?6 nor for the year ended 31 March 2021. TrustL'C5' ClPI'llSe$ TruslLe5 arL' rcimbursed (or ajiy oiil of pockel expens¢s. principally Iravelling exp¢iises. oil produclioJJ ol STAFF COSTS The average nionihly Diimb¢F Ot ¢inployees diiring ihc year ivas as folloivs.. 31.3.?5 16 SialT No emplvyeLS f¢Leived ¢inoluinenig ii) of L60.000. COMPAILITIVES FOR THE STATEMEJT OF FI.IAYCL4L ACTII'ITIES Unre4lTiCEed fund Restricted fuDd5 Toral (uiids INCO.1E.ND ENDOW'METS FROM Donations dnd Ic¥aciL 5.411 Charitable activities 431.340 431.340 4.342 4.342 Total 441.093 441,093 EXPEiYDITURE O Charitable ActLI'itie5 396.817 562 397,379 NET INCOMEIIEXPENDITUREI 156?1 43.714 RfcoNcIi.IATION OF FUNDS Toial tunds brou8hr to1.ard 178.837 3.749 18?.586 TOT AL FUINDS CARRIED FORWARD 3.187 220,300 Page 15
STEPPING STONES ORCANISATIVN MLj"1'.4L HEAL'I'H NOTES TO THE FlINANCI.4L STATEfvIENTS_ tontinucd FOR THE I'E.4R ENDED 31 MARCH ty26 io. TAINGIBLE FIXED.4SSETS Office eLiuipmenl aiid COST AI l ApTiI 2025 and 31 MarLlI ?ll?6 67.609 DEPRECIATION Al l April ?U25 ClJai.gc lor y¢ar Al 31 March 20?6 NET BOOK V.4LUE Ai .1 l M4llLlI ?026 16.448 At 31 Mareh ?0?5 DEBTOR8-. ANI IOUNT8 FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Othei debioTS Pi'¢pavmenls 6,373 .675 7.9fA 12. CREDITORS: ANIOUNTS F.4LLING DUE WITHIN ONE YEAR 31.3.?6 Detcrred gr4?Thi iiicome ALLrued expensc5 34.736 1..%60 1.560 36.296 1,560 13. .IOVEMENT IIW FUNDS NLI movcinLni tn tunds Ar 1.4.?5 Unrestricted fund5 FrLe Reservts 223.113 9,560 232.673 Re5trictcd fund5 Reniwals ?L nd Repl4 Irs Fund 3,187 14781 2.709 TOTAL FI[Ds ?26.300 ?.35.38? Page 16
STEPPIYC. 8TONfs ()Rf.,IVISATION I'lE'TAl. IIFAI.TFI OTES TO THE FINANCI.4L STATEMENTS- continued FOR THk I'F.,KR L.NDED 31 fvIARCH 20?6 13. I0VEIElyT IN FLINDS- eonrinued Nel rnnvenieni in fiinds. incliided in th¢ above ar¢ fnllows.. Incoming rtsourLeS Resoiirces expeiid¢d Moi'cmcnl Unrestricted fund5 Frcc Rcscrvcs 478,258 1468,6981 9.560 Re51ricled lund5 RilliivJls aiid irs Fund 14781 14781 TOTAL FUNDS 478,?58 469,1761 9.(>82 Comparatives lor moi"ement in fund5 el Ar 1.4.74 In lunds Unrestricted fuThd 178.8J7 44.276 ReslriLted lunds Renewals and Repair5 bund 3,749 156?) 3.187 TOTAL FUNDS 18? 586 43.714 226.3UO Comparaiive net movement In funds 1llLliidLd in Ihc i2bovL are i2S follows.. Incamino resoiirLes Resniirces expeiided Movement restrirted fund 441.(J93 1.396.Sl 71 44.?76 Re5trictEd funds 156?) 15621 TOTAL FLTNDS 441.093 397,3791 43.714 Page 17 coniinued...
STf.PPlNC. 8T()NF.S VRCJANISATIOI I'IENT.4L HEAL TII ,Noi'Es'ro THE FINANCIAL STATEIVIENTS- conrinued rc)R THF I'F.AR I.N DLD 31 lAR(H 2026 13. mO.EmENT IN FUNDS- continued A CillTcni year 12 moiiih5 and prioT y¢aT 12 maiiths combined posiiion is as follows.. Net moveiiieni in funds At 1.4.?4 31.3.26 Unrestrieted 178,837 53.836 232,673 Restricted lund5 Rkllkwals diid RLpairs Fuiid 3,749 {1.0401 2.709 TOTAL FUNDS 18? S86 52.796 ?3).38? Nel mov¢in¢nl in funds included in the above are as follows.. IncuTning Ic%oiirc¢s Resources expeiided Movenienl Unreslri¢ted fund 1865,5151 53.83& Restricted funds Reneiyals and Repairs Flind 11.0401 I i.(hi(>i TOTAL FUNDS 91Y,351 1866,i551 14. RELATED P.IRTI' DISCLO8LRES There were no telaied party Iransaeiions tor Ihc r ended 31 March 20?6. Pag¢ 18
STEPPING STONF.S ORGANISATION IIEN'f.4L HEALTH DETAILED STATEMENT OF FIAINc.1AL.cTI1.ITIEs FOR THE I-EAR EYDF.D31 .lARCH 2026 31.3.?6 INCOP41E AND E.NDOIVMENTS Durtaliott5 and lexacles .669 5.411 lrtve5tmL'rtt irteome Bank iDI¢T¢51 rec¢ii'¢d 5.788 4,34? 463.801 431,340 Total Sn¢omlng resources 478,258 441,093 ExPEDITu Support Costs Operiltional Staft'custs and tt?iniiig 388.447 9.190 24.361 6.466 5.167 318.036 7,395 Rent. raies & insuranLe 6.037 4.819 3.520 3.317 17,964 (1,036 .1.414 Tllcplionc Posi. Sli?rinncry &. %idi'enising Trdn%purt & irawellin R¢paiiE Lliid siindry expen%e$ Supirvisiiigy & faLiliraiing OtIicL eqiiipmcni 2L nd fiiiings 5.637 2.903 465.905 393.914 Goi'ornsnie co5tS PTLTrfL'ssitsiiE11 and Lonsuliajicy fccs Accoiinlancv fees 1.905 1,560 3.465 Tuial resourLes expeiided 469.176 3()7.379 Net income 9.082 43.714 Tliis page dues not furni part ut tlie qlatutory frinaiici31 stdlements Pag¢ 11)