2026-04-05-accounts - Moray Mental Health

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MORAY MENTAL HEALTH

REPORTS AND ACCOUNTS

FOR THE YEAR ENDED

5 APRIL 2026

SCOTTISH CHARITY NUMBER SC020830

. ;

MORAY MENTAL HEALTH CONTENTS

	PAGE
Legal and administrative information	3
Trustees’ Report	4-5
Report ofthe Independent Examiner	6
Receipts and Payments Account	7
Statement of Balances	8
NotestotheAccounts	9

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MORAY MENTAL HEALTH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

D Anderson J Meldrum

J Gordon

Charity number

S$C020830

Principle Address

12 Wardend Place Elgin Moray 1V30 6YP

Banker

Bank of Scotland PO Box 1000 BX2 1LB

Independent examiner Alan Long FCA The Long Partnership 4 North Guildry Street Elgin Moray 1V30 UR

MORAY MENTAL HEALTH TRUSTEES' REPORT

FOR THE YEAR ENDED5 APRIL 2026

The trustees present their report and accounts for the year ended 5 April 2026.

The accounts comply with current statutory requirements.

Structure, governance and management The charity is an unincorporated association, the purposes and administration arrangements are set out in its constitution.

The trustees who served during the year were: D Anderson

J Meldrum

J Gordon

No trustees received remuneration or expenses other than reimbursement of minor amounts incurred on behalf of the charity during the year.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Trustees are recruited and appointed during the year having regard to the skills available and required. Trustees recruited are subject to re-appointment at the next general meeting.

Objectives and activities

To offer friendship and support to members, to promote the understanding on mental health issues, to try and reduce the stigma associated with mental issues and to work with the authorities to seek the best levels of health service provision for those suffering from or recovering from mental illness.

Activities

We have generally provided the following services:

. Providing a drop-in facility on Saturday mornings.
. Organised occasional bus trips for members
. Organising social events like Christmas parties and Burms suppers
. Publishing a quarterly newsletter containing Information and advice.

Achievements

The group has been dormant for the last twelve months. There have been no meetings, events or outings.

Restricted funding

We did not receive any restricted funding in the year.

MORAY MENTAL HEALTH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED5 APRIL 2026

Financial review

The charity raised £nil during the year and spent £306, meaning that we had a deficit of £306 for the year. At 5 April 2026 the charity held unrestricted funds of £1,090.

It is the policy of the charity to maintain sufficient funds to cover basic running costs for three to six months. Additional funds are used to organise outings and activities for the charity's members.

On behalf of the board of trustees

J Meldrum Trustee Date: 22 April 2026

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MORAY MENTAL HEALTH

| report on the accounts of the charity for the year ended 5 April 2026 set out on pages 7 to 9.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

a) _ which gives me reasonable cause to believe that in any material respect the requirements:

i) to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

ii) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006

have not been met, or

b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be

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Alan Long FCA Independent examiner The Long Partnership 4 North Guildry Street Elgin Moray 1V30 UR

Date: 22 April 2026

MORAY MENTAL HEALTH RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 5 APRIL 2026

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted| |funds|funds|2026|2025| |Notes|£|£|£|£| |Receipts| |Public|donations|1|0|0|0|95| |0|0|0|95| |Payments| |Payments for|charitable|activities| |Rent|0|0|0|188| |Printing,|postage|and|stationery|0|0|0|18| |Photocopying|0|0|0|40| |Events|and|outings|0|0|0|162| |Other|charity|expenses|20|0|20|19| |20|0|20|427| |Governance|costs| |Accountancy|286|0|286|281| |Insurance|0|0|0|326| |Total|resources|expended|286|0|286|607| |Total|payments|306|0|306|1,034| |(Deficit)/surplus|for year|(306)|0|(306)|(939)|

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MORAY MENTAL HEALTH

STATEMENT OF BALANCES AS AT 5 APRIL 2026

		Unrestricted	Unrestricted	Restricted
			Funds	Funds	2026			2025
	Notes		£	£		£		£
Bank and cash in hand
Opening balances			1,396	-		1,396		2,335
Surplus/(deficit) foryear			(306)	.		(306)		(939)
Closing balances		~~	1,090 - sas=—a=aoe——_aoa——ao_—o—y=—e™——			1,090	1,396 —___________—
Reserves
General fund	2		1,090	-		1,090		1,396
Closing balances		1,090 - ——SSSSESSSIIICICLIIIS			1,090 _——SESESSEECO			1,396

Approved by the Trustees on 22 April 2026 and signed on their behalf

J Meldrum Trustee

MORAY MENTAL HEALTH NOTES TO THE ACCOUNTS

AS AT 5 APRIL 2026

Donations	Unrestricted	Restricted
	Funds	Funds	2026	2025
	£	£	£	£
Donations	0	0	0	95
	0	0	0	95
	—IIIIUICiHi_I>yUyyi _ liui—y= lll ==			V—=o

2 Analysis of net assets between funds

Analysis of net assets between funds
	Unrestricted	Restricted
	Funds	Funds		Total
	£	£		£
Fund balances at 5 April 2026 are represented by:
Current assets	1,090		0	1,090
	1,090		0	1,090

3 Trustee's remuneration

During the year no trustees received any remuneration for services provided (2025 - £Nil).

4 Trustee's expenses

During the year no trustees received reimbursement of expenses (2025 - ENil).