Company registration number.. SC380628 Charity registration number. SC023164 RELATIONSHIPS SCOTLAND ORKNEY TRUSTEES. REPORT AND FINANCIAL STATEMENrs FOR THE YEAR ENDED 31 MARCH 2026 ORCADIA CMARTeRtD AccounTANT5 Orcadia 1.3 E¥st Road Kirkwall Orkney KWIS EH7.
Rdatlonship5 Seotland OrkD CoDtethts Pjge Trustees, R¢port Independent Examin&s Report Statement of Financi Activities (includin8 Income and ExF*ndihtre Account) Cotnparative St¢mellt of Financial Activiiies (includin8 lrtome and Exwiditure Account) Balance Sh¢¢i Notr$ to ihe Financial Statements 10-18 The following pA8es do not forTn part of th¢ stawtory accounts: Det4iled Swement of Fin¢181 A¢tivili¢s (includin8 Income and ExpendityJr¢ A¢¢ount) 19-20
Relatlonshlps S¢otlond Orl(ney Company No. SC380628 Truste¢s' Report For The Year Ended 31 March 2026 The trustees present their repon und the financial slHtcmcnis for the year ended 31 March 2026. ObJe¢tlYe$ •nd Actlvities Alm$ Objtttlves The chariry's objeetives are to relieve the needs and promote the welfare of individuJls, familics and children affected by relalionship diificuliies by providing 5UPPOrt scrvices, principally family mediation, child contact centres and confidential counsellin8 services, and lo develop other appropriaie services 10 meet thc changing needs of those disadvanta8ed by sueh diffi¢ulti¢s. Slgnificant Actlvltles IndlvlduAI and RelAtlonshlp CO$ellIng We provide a safe. eonftdential place for individuals ond couple5 to talk to a professional Counsellor al)out issues includirtg relationship difficulties, trauma. anxietyldepression, b¢r¢av¢mtntlloss. Durin8 th¢ year 2025-26, a total of 87 cases aiiended for ¢ounselling lirtcluding 14 ¢ouples ond l young person). A totsl of 694 counselling Sessions were attended. Famlly Medlwtlon Family mediyiion is a voluntary pro¢ess which help scparatcd parents and family members when communication becomes difficult or has broken down. With the hclp of a trained and imphrtial m¢diatOT, long. painful and ¢xpcn5ive le8al batiles can bc Avoided. 41 families attended 143 mediation 5es5ions in 2025-26. Chlld Contact Th¢ Child Conih¢t Centr¢ provides a Safe, friendly neutrAI and child•centred environment where children affccted by family breakdown can m¢¢t and maintain their relationship with Ihe pareni they no longer live with or wilh other family members. 7 familie$ used this service. and aitended 119 contact sessions. 16 new cases We opcned. FAmlly Support Our Family Support Workers help individuals and families to identify their str¢ng¢hs and build capacity, so ihey be¢om¢ better able to copc with relationship issues. mental health. parentin8 and other lifc challenges, Onc-to-one 5UPPQrt is off¢red for adults, young pcople and thildrert.. 191 people aiiended 1.425 support sessions. In 811 ¢he work w¢ do with familics. we seek to ensure that ihc voice of th¢ child 1$ h¢ord when de¢isions are beirt8 made or actions taken whi¢h atT¢¢t a Child's fuiur¢. PIAY Thernpy This an evidence-based creativ¢ 8nd arfs ¢h¢rupy which can help children to expres5 th¢m5¢1v¢s, parti¢ulwrly where they are stNg81in8 to understand their fe¢lin85 OT find it hard to put their feelings into words. This ycar 24 childrcn uttcndcd 303 5¢S5ion5 of Play Therapy. and we ¢onlinue see stron8 demand ftir this Service. W¢ or¢ working with local partrters including Schools, Social Work and Child ¥nd Adoleseent Mental Health Service5 to broadcD actts5 to Play Therapy for ehildren who may benefLI from this approach. Alcoholmrug Counsellln% & SpPOrt Thi5 service helps individuals slrusgling with dru8slalcohol to reduce harni and, where appropriate, to explore the underlyin8 causes of their addiclion through counselling. 36 adults (who had 19 dependent children) altended for supportjcounselling.. 17 accessed Counsellin8 and 22 Support13 a¢ce5sed both), attendin8 343 sessions. Furthcr detail on our aclivilies ¢an b¢ found in our Impa¢t R¢port at ht¢ps.'Ilrsorkney.or8.uklabout Imp¢t We work hurd io gaiher infom)o1ion so we can underbtand ihe irnpact our work 15 having in our Community. R¢lationships Scotland Also collaie dats nationally. which showed that- 76010 of parcn¢s Teport¢d pn impTovcd abiliry lo Cope with their ¢urrcn¢ family situation aftcr cngaging with a Relationships Scotland service. Local daia shows the difference wc madc for people in Orkney.. ..CONTINUED Page I
Rel#tion5h¥p5 Scotland Orkne Trustees, Report (continued) For Thl, Year Ertded 31 MArch 2026 Impg¢1- <ontlnved 74°Jn of coull5clling cliLnt5.4aid Ihiir abilil). lo inoi'c loN'Ard wd4 g(M)thliery g()od compurcd tii 8;, bcltiri Loui)sclling. ot. niLdiutitsii cli¢ni.s sold IhLy could dcal wilh contliLI wilh lh¥ other pJrL'ni iVLllI ery IVLII. ¢()mparLd to 70/. biltirc ni¥dialioll. and 9201ti werc nol rteeding lo go tu Court tp resol¥e lh¥ i¥suLs lollow'ing mediaiion. 72°/d of suppon ¢liLTrnts' agrecd.'%iroThgly agrecd that iheir rclJiion%hips wsih f£imily and fricnd% hJ(l improved. and 77 /. agrcc(Vslrongly agrLed thot thiy fclf niow able lu mdnJ¥e ihcir Linutioiis. afier acLe&%ing suppon. AChIe'ttthtS And Performwnce M8ln Aehlevement5 Rclation5hips Scotland IRS) Orkney has hud another very busy ycar supporting pcople o¢ros$ Orkn¢y's 19 inhabiied islands. Thank5 10 funding from u rang¢ of sources described in this report, wc havc been able to con¢iDU¢ off¢ring fice. professional services to those affecred by relationship di)cultieS and ocIated challcn8es. We offcr a nhnbTC ul scrviccs tailored to the need¥ ol. individuals and familiLs. who ollcn accebs muliiplc %crvi¢c5 siniultan¢¢)usly OT over time. lls iheir necds chJng¢, includin8'. Counselling (for couple5 #nd individuals), Family Mediolion Child Conla¢l' Family S4JPPOrt in¢ludingy ono-lo-on¢ support for adulis. children and young pcoplc. Play Thcrapy: Alcohol and Drug Counsellin Ind Support. In Ihe year l ApTiI 2025 tv 31 Mareh 2026. wc suprK)rted 380 Adulis and 253 childrcnlyuung people in Ihc local community lirtcluding children of adu1¢5 w¢ wf)rk¢d with). Clienis ailended 3.429 appoinlmenls across our different service&. Benefl¢larles Most of thos¢ we wurk with live on Ihe Orkncy mainlund and linked South l%les195¥al, 4'/o Lbf clien1& live on ferry-linked islands and If/•o elsewhere in Scotland (usually as pon of 8 fomily whcrc o(her lamily mcmb¥rs are based in Orkneyl. W¢ wurk with peoplc of all ageb.. wc havc sccn a growth in w¢)rk with children and youn¥ peopl¢ agcd 5 10 16 over the Illsi 5 yoars., llnd a sharp increasc MOTC rcccnily in our work wilh 4dulis in their 30s. Clicnt5 pre.4ent w'iih a complcx rnn¥c of nceds.. 51 0/0 idcnlify a disability ur dilliculiy. including 38Yo wilh o mcniul health condition. 17 /0 wilh a long.Iclln illness, dibca4e OT condiiion. I IO/Th Wlth a physical disability dnd IOO/o with a ILamin8 disabiliiy or di]eIly. I/D of those we work with described ¢hemsclves as carc-experienced. OvLr 8 Ivo of clients. present with one or more risk lac¢or¥ al their initial a55essmcnt rneelin8, includin8 menial hcalih conccrns, suicide. dom¢stic abuse. alcoholldru8¥. Of these, rncntal hc4lih concemy arc the mosi pRvalent risk factor, prcsen¢ in over 70•/D of In addition 10 ihesc issucs. many cliinls tac¢ finaneipl challcnB¢5, ollen exll¢erbal¢d by r¢lalionship br¢akduwn. 320/0 earn Icsb Ihan L12.000 per year and hall'earn l¢¥s ¢hdn 120,000. II 15 Ih¢rcfoTc vi141 that w¢ conlinuc lo off¢r %rvi¢¢5 frec of chaTgc, which w¢ 4r¢ ubl¢ to do thanks io Ihc funding wc rcceive from o rjngc of sources. Thc number of rcferrals we receive has increased sleddily vvcr Tecent ycar5, With 453 n¢w case5 opcn¢d in 2025-26, the highest numbcr iver. Rcferrals c(Trme from a rangc ¢)fsources'. 38Yo of clienis 5elf-refer,' 40Vo of cases are int¢rnal ref¢rrals; 7n/o are refcrrcd by a hcalih professional le.g. GPI; 20/0 by Schoul: 30/¢ Social Work nd th¢ resi from other source% including third 4eLlor partnLrs. Inicrnal rcferrals arc where. for example, pdrenib comc lor Family Mcdia¢ion and one or borh parenils Ihcn aeccs&es individual Support. Ihey may also use ihe Child Coniaci cen. #ndlur be rn.f¢rrLd for Counsclling. Fln8ncilll Revlew Finanelal Position Incoming resource% for the ycJr toiall¥d £380,770. RL%ourcLs expended totitlled £387.354. The chariiy lin2%hed the yeiir with unrc.%triclcd fund5 atnounling lo L237.676 lind iol&il fund% uf £335,480. ThL dirLcior% have Jsses%LIJ thL inajur risks lo which ihi chariiy 14 cxpos¢d. and fjifL %IiILsfJLd ihat sy%tclii al'i in place to miii&patc cxposurc l<) IhL major risks. Pagc 2
RelatSon$lbiP$ Scotland Orkney Tru5tees' Report {eontinved) For The Yur Ended 31 March 2026 Reserves Polley It is the policy of the charity that uiirestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at le&st three months, expenditure. The direciors consider that reserve5 at this level will ensure that, in the event of a significant drop in fijnding. they will be able to eorttinu¢ the eharity's current activities whil¢ ¢onsiderdtion is given to ways in which additional fijnds may be raised. Staff Funding Staff We have a dedicated staff team with a broad range of skills. We employ 13 fulvport-time staff, including 2 Counsellors and S Support Workers, and 8 sessional Child Contact Workers. In addition, we have a team of self-employed practitioners.. 4 Counsellors. 3 Family Mediators and 3 Play Therapists. We also work with 10 Supervisors who provide clinical SupeiS1o ftir our practitioners. Our Child Contsct Centre Workers are trained in line with Relationships Scotland national policies and 5tsndard4 and pay particular atten¢ion to th¢ needs and voices of children when facilitating contact with a parent or other relative they no long live with. We are committed to developin8 our staff artd to building Orkney's specialist workforce for th¢ future. This year, we supported 2 Counsellors and l Family M¢diator through practice placements. These are postgraduate Diploma level qualifications which require significant commitm¢nt from the trainee4 supp)rt and funding from the organisation. As a Relationships S¢oiland {RS) member. we are part of a Scotland-wide netWOTk of locally rurt servlces, are organitIOnal Members of COSCA (the Professional for Counselling and Psychotherapy in Scotland). Scottish Mediation and ihe Colle8e of Mediators, and a SiatOry to The Scottish Mediation Charter. Funding In response to local ne& our services h&v¢ expanded in recent year& and as the Annu¥41 A¢¢ounts show. we have been fortunate to secure fijnding from a wide range of sources to sustain this activity. Most grants are awarded annually. which pr&gentS 8i8nifi¢ant challenges for planning delivery of elient services. We are grate1 to the Scottish Government for funding awarded to the Relationships S¢o¢lond NetworK whieh ¢ontribuS to th¢ core Costs of running our Counselling and Family Mediation services. and for fimdin8 for Child Coniaet Se1¢eS in Orkney. Together these ontribut¢d 300A of our total fundin& We have received generous grants from The Henry Smith Founda¢ion, The Natiotthl Lottcry Community Fund artd The Robertsort Trust for our Family Support work, which helped 191 adults, children and yOUDg people iti the Orkney tommunity IL%t year. Charitable grdnts accounted for 42Q/p of our funding. The Orkney Alcohol and Drugs Partnership (OADPI commissions services to support those irt the community impactcd by their own or 8om¢one else's alwhol or thug use. We were commissioned to provide counselling and harni reduction support and outreach. r¢presenling 12% of our total funding for the year. Orkney Islands Council (OIC) contributes toward5 th¢ fwiding of our core scrviees. and the management of the Orkney Courtsellin8 Centre. as well as providing a small grant for s¢rvi¢¢s to support those experiencing or at risk of homelessness. The Couneil contributed I l /ts of our income for the yw. Our remaining income Comes from a range of sourccs in¢ludin8 clieTht donatiorts, fundraisin& earned income and other small grartts. Without the support of these individuals and organisations. we could not continue to help the individuals and families we wot with across Orkney's island communities. CONTtNUED Page 3
R¢latloBships S111d Orkney Trstee$. Report (¢•tttinued) For The Yur Ended 31 Mlreh 2026 Structure, Govern*nce •Dd M•nA8ement GovtrnlDg Dotument Relationships Scotland Orkney is a re8iStered Scottish CFÈarity and a compw limited by BuaTantee. in¢oryx)r4¢¢d on 18 June 2010 and having no share capital. The Articles of Association and Memorandum are the charity's governing docum¢nt. RefeTenee #nd AdmlDtstratlve Detaus Tru$tees MTS Gillian Johnston Ms Marianna Van Der Es Ms Amanda Bettison Mr Raymond Knox Ms Uka Summers Mr Mark Causer Mrs Shona Flana8an MTS Alison Skea Ms Lucy Stansfield (resigned 0310712025) MT Johny McEwen (resigned 2310912025) Company Secretary Ms Tamsin Bailey Charlty Number SC023164 Company Number SC380628 Regl¥ter¢d Offl¢¢ I Floor Kirkwall TTav¢l C¢ni West Castle Streei Kirkwall Orkney KWIS IGU Independent ExamlTher Doris Hui¢hison CA, Arr Orcadia 1-3 EASt Road Kirkwall Orkney KWIS IHZ Small Comp8ny Rules This report h¥s been prepared in accordance with the special provisions r¢latin8 to companies subjeci to the smll companies re8ime withirt Part 15 of the Companies Act 21)06. The trust¢rf' rep)rt w&s approved by the board of twstees and sign¢d on its ithlf by. Ms Amand4 Bettiso Trust¢¢ 2 July 2026 Pag¢ 4
Relatlon$blp$ Scotland Orkney Independent Examlner's Report to the Trn$tees of Relationshlps Seotlatsd OTkney For The Yettr Ended 31 March 2026 I report to the chariry trustees on my examination of th¢ acwunts of the Company for the year ended 31 March 2026. Re5ponsibilitles and Bas1$ of Report As the ctmrity truste¢s of the Company (and a150 its direciors for the purposes of company law), you are responsible for the preparatiort of th¢ CoUnts in a¢cordance with the ternis of the Charities and Trustee Investment (Seotland) Act 2005 and the Charities Accounts {S¢otland} Regulation5 2006 (as amended). The charity tnteeS consider that the audit requirement of Regulation 10(1) (al to (c) ofthe 2(M)6 A¢¢ounts Regulations does not apply. li is my responsibility io examine the aceounts a5 requir¢d under section 44(1) {c) of the Act and to State whether particulor malters have come io my attention. My examination is carried out in accordance with Regulation I l of th¢ 2006 A¢counts R¢gulations. An ¢xHmination includes a review of the accounting records kept by the charity and a compwison of th¢ ae¢ounts pr&s¢nt¢d with thos¢ record$. It #Iso includes consideration of amy unusual items or dis¢losures in the aeeounts, and seeks explanations from rhe trustees coneerning any such matters. The procedures undertaken do not provide all th¢ evidence that would be required in an audit. and consequently I do not express an audit opirtion on the view given by the aOunts. Independent Examlner's Statement Since the Charity has prepared its accounts on an accNals basis and 18 registered in Scotland your examiner must be a member of a body listed in Regulation I1(2) of the Charities Accounts (Scotland) Rcgulation5 2006 (&s arnended). I confimi that l am qualified io undertak¢ the exumination because l am a member of The Institutc of Chartcred Accountants of SeotlaAd, whieh is on¢ of the li5t¢d bodi. oris Hutchison CA, Arr 2 July 2026 Orcadia, Chartered Accountants 1-3 East Road Kirkw411 Orkn¢y KW15 IHZ Page 5
Rel£tlollshlps Scotland Orkney ststement of Flngncl*l A¢tlvltfies (Including Income and ExpeDdltilTe Account) For The Year Ended 31 M4rch 2026 2026 2025 Unrestricted Restrleted fuDds Cunds Total funds Total fuDds Notes INCOME AND ENDOWMENTS FROM: DoDatiorts and legacies Charitable aciiviiics.. Counsellin8, Mediation, Child Contacl and Family Suppon Other trading activities lrtvesimenis 85,674 286.158 371.832 334.957 2,200 2.200 1.445 ,156 4,951 631 1.156 4,951 631 223 6,081 Other 94,612 286,158 380.770 342.706 EXPENDITURE ON: Charitable activities- Counselling, Mediation, Child Contact and Family Support (71.7211 (315,633) 1387.354 > (323,304) NET IEXPENDITUREIIINCOME 22,891 (29,4751 {6,5841 19,402 NET MOVEMENT IN FUNDS 22.891 129,475) 16,5841 19.402 RECONCILIATION OF FUNDS: Total funds bToughi forward 214,785 127,279 342,064 322,662 TOTAL FUNDS CARRIED FORWARD 18 237,676 97,804 335.480 342,064 The notes on paBes 10 to 18 forni part of these financial stat¢menls. Page 6
Relallonshlps SeotlaDd Orkney Comp#r*tive Statement of FiD•nfial Aetfvltles (kneludlng Income and ExptDditure Account) For The Year Ended 31 Mareh 2026 21125 Unr¢5tricted Restrleted fNdS funds Total fllnds Notes INCOME AND ENDOWMENTS FROM: Donations ond legacies Charitable 4¢tivili¢s.' Counsellin8, Mediation. Child Conlact and Family Support Other trading activiiies Investments 93.3 241.597 334.957 1,445 1,445 223 6.081 223 6,081 101.109 241,597 342,706 EXPENDITURE ON: Charitable activities.. Counselling, Mediaiion, Child cOnt and Family Support NET TrJCOME {48.7 ) <274.6041 {323.3041 52.4¢)9 (33.007) 19,402 NET MOVEMENT tN FUNDS 52.4¢19 (33,007) 19,402 RECONCILIATION OF FUNDS: Total fund$ brou8ht fonvard TOTAL FUNDS CARRIED FORWARD 162.376 160.286 322,662 18 214.785 127,279 342,064 The notes on pa8eg 10 to 18 fonn port of thes¢ financial Matements. Page 7
RelAtloThship5 Scotland Orkney B#laD¢e Sheet As At 31 March 21126 2026 2025 Unre$tritted Restrleted fMDd5 funds Total funds Total funds Notes FIXED ASSETS Tangible Assets 13 6.659 3,356 10.015 15,735 6.659 3,356 10.015 15,735 CURRENT ASSETS Debtors Cash at bank and in 14 1,651 232.533 610 138.751 2.261 371.284 17,524 363,923 234,184 139,361 373,545 381,447 Crtdltors: Amounts Falllng Due Wlthln One Year Is {3.167 (44.913) (48.080) (55,118) NET CURREwf ASSETS {LIABILITIES) 231,1117 94,448 325,465 326,329 TOTAL ASSETS LLSS CURRENT LIABILITIES 237.676 97004 33S480 342,lJ64 NET ASSETS 237.676 9704 335.480 342,064 FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds 97.804 237.676 127,279 214,785 TOTAL FUNDS 18 335,480 342,064 Page 8
Relatiortsbips Stoll8nd Orl(ney B*l#nce Sheet (contEnlled) As At 31 Martb 2026 For the year ending 31 March 2026 the ¢haritsbl¢ company was cntiil¢d to ¢x¢mption from audit und¢r xc¢ion 477 of the Companies Act 2006 relating to small compani¢s. The members have not required th¢ compyny lo obtsin an audit in a¢¢ordance with section 476 of the Compani¢s A¢t 2006. Th¢ trustees acknowledge their responsibilities for complying with the requir¢mertts of the Aet with respe¢¢ to accounting records and the pr¢parAtion of accounts. Th¢$e a¢eounLq have been prepared in accordance with the provisions appli¢4bl¢ io ¢omporties subje¢¢ to the small companies regime. On behalf of the board Ms Amanda Bettison Trnstee 2 July 2026 The noies on Se5 10 to 18 forni part of these fin4n¢i818tatements. Pag¢ 9
Rtlatlonshlps ScotlAnd Orkney Notes to the Flnanclal St8tem¢nt$ For The Year Ended 31 M#r¢h 2026 l. General IDformatlon Relationships Scotland Orkney is a company limited by 8uarante¢, incorporated in Scotland, registered number SC380628 and regLStered charity number SC023164 . 2. AecouThtlng Poll¢les 2.1. Bayls of Preparatlon ofFln8n¢lal St*tements The financi¥415tatements have been prepared in accordance with ihe Charities SORP (FRS 1021 "Accouniin8 and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing ih¢ir a¢eounts in accordance with the Financial R¢portin8 Sthndard applicable in the UK and Republic of Ir¢laThd IFRS 1021 (effective l January 2019). Financial Reporting StAndard 102 "The Finan¢i81 Reportin8 Standard applicable in the UK and Republie of Irèlbnd" and the Companies Act 2006. This report 15 prepJr¢d in accordance with the specio1 provisions contained within Part 15 of the Companies Act 2006 relating io small Companies. 2.2. Incomlng Resour¢es Income is recognised wh¢n the chAriry is legally entitled to it after any p¢rfonn8nc¢ condi¢ions hove been mei. lh¢ 8mourt(s can be m¢a$ur¢d reliably, and it is probable ihat income will bc rcccived. Donations. legacies And other forn)s of voluntary incomc are recogni5¢d as incoming r¢sour¢es LTI the Swtement of Finan¢i81 Activities (SOFA) when r¢ceiv8bl¢, except insofar as they are incapable of financial measurement. The value of s¢tvi¢¢s provided by volunteers noi been included in th¢s¢ a¢¢ounis. Grants, including 8raoi$ for thc purchase of fixed 85s¢1$. are r¢¢ognised in full in the SOFA in rh¢ year in which they receivable. Grants rclating ¢0 future 8¢¢ountin8 periods ore d¢ferred. Incomin8 r¢sour¢es from service5 and from the 1¢ of 8oods Are included when receivable. 2.3. Rejoureeg Expended Expenditure is included in r¢sour¢¢s expend¢d on an a¢¢nJo1s basis. inclu$ive of any VAT which cannot be r0Vered. Costs of raising funds comprise the ¢08tS OSSO¢l8ted with 8ttroctin8 voluntary income and the costs of fundraising ev¢nts. Charitsble activities expenditure ¢ompri3¢s thos¢ eosis incurred in the delivery of the chariry's activities and services for its beneficiaries. It include5 boih Costs thai ean be AIIocAied direcrly to such acliviiies. those costs of an indir¢¢t naDJre necessary to support them, and Bovernance costs which include those costs associated with me¢tin8 the constitutional and statu¢ory requirements of the charity 2A. Tanllble Flxed Asset5 #nd D¢preelitloD Ton8iblc fixed assets are m¢a5UTed 8t cost less accumulated depreciation and any Aumulated impaimient losses. Depreci¥tlQD is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their exp¢¢t¢d useful lives On the followin8 base5'. L¢asehold Fix[¢5 & Fittin8S Computer Equipment strai8ht line over lejse t¢rni 25V. reducing balance 33Yo reducing balgn¢¢ Page 10
Relationships Scotland Orkney Notes to tbe Finxncial StatemeThts (eontlnlled) For The Year Ended 31 M*rch 2026 2.5. Casb and Cash EquIletsts Cosh and eash equival¢nts are basic financial assets and inelude ¢4sh in hand Jnd d¢posits held r4t call with banks, other short-t¢rni highly liquid investments that maDJre in no mor¢ thpn thr¢¢ mon¢h5 from th¢ date of acquisition and are readily ¢onvertible to a known any)unt of cash with insignifieartt risk of ¢hang¢ in valuc. and bank ovethfts. 2.6. Fln•Thclal lThstrnments The chariry has elected to apply the provisions of Section I I 'Basic Financial Instsunents. of FRS 102 to all of ils financial instruments. Financial instruments are recognised in ihe company's balance sheet when the company becomes paty to the contractual provisions of the instwment. Financial asset5 and liabilities are offsei, with the net amounts presented in the financial statements. when there is a legally enforccable right 10 Sei off the re¢o8rtised omounts And there is an inteniion LO settle on a net basis or to realise the asset and settl¢ the IiY4bility simultaneously. Basic financial assels Basic financial assets. whi¢h include debtors and cash and bank balances, are initially measured 81 transo¢1ion pri¢e including transaction c051$ and Are subsequently carried ai omortised cost using the ¢(f¢c¢ive iDt¢r¢st m¢thod unless the arrangcment constitutes a financing transaction, where the transAction 15 measured at th¢ present value of fijttwe receipts discounted at a market rnte of interest. Financial gssds ¢lassified as receivable within one year are not amorti8ed. Classification of financial liabililies Financial liabilities and equity in$tTumenis ore ¢18SSLfied according io the substance of the conlractual arrangcments entered into. An equiry in5tNment Is any eontraet that evidences a residual interest in the assets of the company after deductin8 all of its li4biliiie8. Basic financial liabilities Basic financial liabili¢i¢s, including ¢r¢ditors Are iniiiolly reco8nised at transaction price unless the arrnn8em¢rtt eonstituies financin8 transaction. wher¢ thc d¢bt instrum¢rtt is measured at the present value of ihe fuiure payrnents discounted a¢ a market rale of interest. Financial li4bili¢ies cl?s5ified 8$ payable within one year are not amortised. Debt instruments are subsequently ¢grried at ?rnortised cost, u$in8 the effective interest rate method. Trade creditors Are obligations ¢0 p4y for goods or rViceS thai have been acquired in ihe ordinary course of operalions from suppliers. Amounts pay4ble aT¢ classified as ¢urrent IiAbiliiies if payment is due within one year or less. If not, they are presented as non-CUTr¢nt Ihabililies. Trade Creditors are reco8nised initially At tran5aclion price and subsequently measurcd at amortised ¢o$t usin8 the effeciive interest method. 2.7. Employee B¢nefit$ The costs of 8hort-¢em) employee benefits are reeognised as a liability and an expense. unless those costs are required to be r¢cogni5ed as part of th¢ cost of Stock of fixed assets. The ¢o$t of any unused holiday entitlemeni is reco8nised in the period in which the employee's services are received. Terniination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terniinate the employment of an employee or to provide terniination b¢nefi¢5. 2.8. Pen$lon$ The charitable compAny operaies A defined pension contribution scheme. Contributions are charged to the Statement of Financial A¢tivities as they beeome payable in aeeordance with the rules of the scheme. Pagell
Rel8tionshlps Scotl8nd Orkney Notes to the FinanclAI Statements (ctsntinued) For The Year Ended 31 Mar¢b 2026 2.9. Government Grant Government gronts are recognised in the statement of financial activities in an appropriate manner that matches them with the expenditure toward5 which they are intended to ¢OAtribuie. Grants for immediate financial support or to cover costs already incurred are rccogni5ed immediately in the staiement of flnancial activities. Grants towards generdl activities of the entity over a specific period are recognised in ihe statement of rirwlcial activiiies over that period. Grants towards fix¢d assets are recognised over the expected useful lives of the related J55¢t5 and are treat¢d as deferred income and reled to the statement of financial activiiies over the usefvl life of th¢ a5t con¢¢rn¢d. All grants in the siaiement of financial activities are recognised when all Condilions for receipt h4v¢ be¢n ¢ompli¢d with. 3. ltteome from Donatlons and Legacles 2026 Total fund$ Unrestrlcted Restrlcted funds fuDd$ Donations and gifts Gift aid Grants 6.541 611 78,522 6,541 611 364,680 286,158 85,674 286,158 371.832 2025 Total funds Unrestricted Restrlcted rllnds funds Donations and gifts Gift aid Grants 7,281 846 7,281 846 85.233 241,597 326.830 93,360 241,597 334,957 4. Intome from Other Tradlng Aetlvlt5es 2026 2025 Unrestrleted fllnds UDrestrieted fudS Fundraising events 1,156 223 Page 12
Rel8t¥On5hips Scothnd Orkney Notes to the FinaTrci•l St•tements (continued) For The Ye*r Ended 31 March 2026 5. Investment In¢ome 2026 2025 Unrestrieted Unrestrieted fund5 rund5 Bank interest receivable 4,951 6.081 6. Otkner Income 2026 2025 Unreslricled UDre5trlcted fund5 Rental and other income from property 631 7. Net IDcomel(ExpendItre) The net (expenditureyincotne is stated after chargin{CredItI8)'. 2020 2025 Depreciation of tsngible fixed as5ets- owned 5,720 15,770 8. Analysi5 of Expenditure 2026 Activities undert8k¢n Support Costs (see nore 9) Total Counsellirt8. Mediation. Child Contact and Family Support 385.854 1.5(Kl 387.354 2025 Ae¢ivltie5 undertskeD Support ¢05ts dlrectly (5tt noi¢ 91 To¢41 Counsclling, Mediation. Child Conthct and Family Support 321.744 1.560 323.304 Page 13
Relationships Scotland Orkney i otes to the Financial Statements Icontinucdl For The Yethr Ended 31 March Z026 9. 5uppori Costs 2026 MediAtion nd Famil}. Support GLnernl administraiion 1.500 2025 Medlatlon and Family Support Gcneral adminisirdtiorE 1.560 10. Independent Examiner's Remuneration 2026 2025 Independ¢Tht examination of th¢ financial 5tatetncnis 1.500 1,560 I l. Staff Costs SthtTcobts were Bs follows: 2026 2025 Wage5 and salaries Other pcnsion e05ts 258,311 19.454 234,336 17,485 277.765 251.821 No employees received employee b¢ncfits {excluding cmployer pensivn costs) for th¢ reportiThg period of more than £60,000. 12. Ai'erage Number of Etnployees Averagc number of employees during th¢ year was.. 1912025.- 181 Pa£L 14
Re]tloDship5 S¢•thnd Orknry Notes to the FiDllciAI Ststem¢nts (tontlttued) For The Year Ended 31 Mrcb 2026 13. Tanglble Assets Lesehold Improvements Fixtuffs & Fittiny Computer Equlpment Total Cost As w l April 2025 16.119 10.637 29.778 56,534 As at 31 March 2026 16.119 10,637 29.778 56.534 Depreelatlon As at l April 2025 Provided during the period 14,996 1,123 7.841 698 17.962 3,899 40,799 5,720 A5 at 31 Mah 2026 16,119 8.539 21.861 46,519 Net Book V¥lue As at 31 MArch 2026 2.098 7.917 10,015 As At l April 2025 1.123 2.796 11.816 13.735 14. Debtori 2016 2025 Due wlthln one ye*r Trode debiors Other debtors 690 1.571 6,069 11,455 2,261 17.524 IS. Credltors: F•lllth8 Due Wlthln One Yr 2026 2025 Trode creditors Taxation and social securiry Accruals and deferred income 4J70 675 54.443 43.710 48,080 55,118 Page 15
Relatlon5hlps Scotland Orkney Notes to the FlnaRclAI Statement5 (contlnued) For The Year Ended 31 Marcb 2026 16. Dtferred Deferd incom¢ mov¢m¢nt5 in th¢ y¢aT were as follows.. 2026 2025 Balence 01 the start of the period In¢ome deferred in the current period Amounts r¢leas¢d in income frorn previous periods Balance ai the end of the period 52,843 42.210 {52,843) 25.0 52,843 {25,000) 42,210 52.843 17. Penslon Commltments The charithble company operates a defined contribution p¢n5ion scheme. The assets of the scheme ar¢ held separntely from those of ihe clwitable company in an independenily 4dminisl¢red fund. DurinB the year the char8e to ihe statement of finort¢ial activitie5 in respect of defined contribution schemes was £19,454 {2025.. £17,485). At the balance sheet date contributions of £NIL (2025.. NIL) w¢r¢ du¢ to thc fund and are included in creditors. 18. Movement In Funds As at l Aprll 2025 A$8t31 Expendlture Mareh 2026 In¢•me Untt$trl¢ted fund$ Genernl.. General unr¢stri¢i¢d fund Restrlcted funds Inrensive Family Support Child Con¢a¢t Alcohol & Dru8 SupponlCounsellin8 Counselling & Family Mediation 214.785 94,612 171,721) 237,676 57,053 2,432 35,121 32.673 139.904 71,137 49,449 25,668 {151.336) 172,2461 (48,4421 143,6091 45,621 1.323 36,128 14,732 Total restrlcted fundj 127,279 286,158 (J15,6331 97.804 Tot#1 funds 342,064 380,770 (387,3541 335.480 PaBe 16
Relatlonshlp$ Scotland Orkney Notes to the Finattclal Ststements (continued) For The Ye#T Ettded 31 March 2026 A5 1¢ l Apr51 2024 As#t31 EJp¢ndlture MAreh 2025 Income Unre5tr1ct¢d fynd$ General: General unrestricted fijnd Restrleted funds Intensive Family Support Child Conts¢¢ Alcohol & Drug SuppoTVCourtselling CounsellinB & Family Mediation 162,376 101.109 (48.700) 214.?85 66,928 604 43,845 48.909 133,343 71.137 37.117 {143.218) (69,309) (45.8411 (16,2361 57,053 2.432 35.121 32,673 Total restrkted funds 160.286 241.597 (274.604 } 127,279 Tot*1 funds 322,662 342,706 1323,304 } 342,064 Famlly Support Is madt Up of the ffjllowlng fundi: The Henry Smith Foundation - Improvin8 Lives aims to help adults, children and families to work towards reducin8 conflict, strengthening r¢lJtionships and improving wellbeing, through the provision of Intensive Family Support. Th¢ fvnd includ¢s unspent balances from other funds tTansf¢rred into it in previous years. which have the same aims. VAO- Commurtitie$ Menial Health & Wellbeing Fund h4S the following purposes.. to promote and support Conditions (or good mental health and wellbeing; to signposi help adviee and support. and to provide a rapid and easily acc¢ssibl¢ response to those in distress; to ensure Mfe, ¢ff¢¢¢iv¢ ire•tmeni and care of people living wilh menlal illness. National Lottery- Improvin8 Lives fundin8 to Continue and expvlnd Int¢nsiv¢ Family Suppon work. Miftd-On- funding io allow the continuation of services, in particular support for ¢hildr¢n ond youn8 people. Chlld Contsct Is made up of the followln8 fund: Scottish Govemmeni- Child Contact Centre funding awarded to Rel¥tionship$ Scoiland, throu8h the CORRA Foundation. The remaining balance on this fijnd is for the net book value of &ss¢ts which hove been capitalised and will be expensed io ihe SOFA over the lifetime of the asset. in line with ihe d¢pr¢ciation policy. CONTfNUED Page 17
Relatlonshlps Seotland Orkney Notes to the Flnanclal Statements {eontlmlled) For The Year Ended 31 Mareb 2026 18. Movement ID Furtds- ¢ontinued Alcohol & Drug Supportl Counselling is made of the following fuDd$: Orkney Alcohol & Drugs Partnership IOADPI - Support and Outr¢ach- funds hann reduction support for people in OTkney engaged in harmfvl alcohovdrug u5¢ and their familie5, and associated outreach to ¢ncourJge pe¢)ple to acee$5 SUPPOrt. OADP- Alcohol and dru8 counselling {adults and older adults) funds counselling for individua15 engag¢d in persi51eDt alcohol or substance use, helping towards recovery. The fund includes unspent balances from other fvnd5 trJnsf¢Thed into it in previous y¢ar5 . which have the sgrne aims. Covnselling & Family M¢di#tion 1$ made of the following funds: The Henry Smith Foundation- CoYid-19 Long Temi Support- funds the provision of counselling and mediation for families affected by relationship difficultie$ and family breakdown, impacted by the COVID-19 pandemic. Inspiring Scoilwnd- H¢althy Islands Fund provided funding to enhance the Orkney Counsellin8 Centre. creating a eonducive iherapeutic environment for clients. The remaining balance on the fund represents the ryying value of the fixed assets purchased using the grant. The remaining balance on this fund is for the nei book value of assets whieh have been capitalised and will be expensed to Ihe SOFA over the lifetime of the assel. in line with ihe depreciation poliey. 19. Tr81158Ctions Ivith Trustees During th¢ yur th¢ expenses rekmbursed to the trustees or paid directly to third parties were as follows.. 2(126 2025 Travel 231 Number of trustees reimbursed for expenses during the year was l (2025: 01 20. R¢lated Party D15closures There were no disclosable relad party transaciions during ihe year (2025 - non¢l. 21. Company limited by gu8rsntee The company 15 limited by guarantee and has no share capital. Every member of the company undertakes to ¢ontribut¢ to the as5¢ts of the eompany, in ihe eveni of a winding up. such an amount as May be requiied not exceeding £1. Page 18