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% & S￿pPOrt
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￿'t￿tthtS 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￿]e￿Ily. 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 Supe￿iS1o￿ 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 organi￿tIOnal
Members of COSCA (the Professional for Counselling and Psychotherapy in Scotland). Scottish Mediation and ihe Colle8e of
Mediators, and a Si￿atOry 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 grate￿1 to the Scottish Government for funding awarded to the Relationships S¢o¢lond NetworK whieh ¢ontribu*S to th¢ core
Costs of running our Counselling and Family Mediation services. and for fimdin8 for Child Coniaet Se￿1¢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 S￿111￿d Orkney
Tr￿stee$. Report (¢•tttinued)
For The Yur Ended 31 Mlreh 2026
Structure, Govern*nce •Dd M•nA8ement
GovtrnlDg Dotument
Relationships Scotland Orkney is a re8iStered Scottish CFÈarity and a compw limited by BuaTantee. in¢oryx)r4¢¢d on 18 June 2010 and
having no share capital. The Articles of Association and Memorandum are the charity's governing docum¢nt.
RefeTenee #nd AdmlDtstratlve Detaus
Tru$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 tn￿teeS 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 a￿Ounts.
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
f￿NdS
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 cOn￿t 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
97￿04
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
r￿0Vered.
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 A￿umulated 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 EquI￿letsts
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 rel￿ed to the statement of financial activiiies over the usefvl life of th¢ a5￿t 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 fu￿dS
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(ExpendIt￿re)
The net (expenditureyincotne is stated after chargin￿{CredItI￿8)'.
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 FiD*llciAI Ststem¢nts (tontlttued)
For The Year Ended 31 M*rcb 2026
13. Tanglble Assets
Le*sehold
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 Ma￿h 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 Y￿r
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
Defer￿d 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 rela￿d 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