Chty registration nnber SC023779 (Scotland) Con4)Ary r•glstratlon number SC373771 (Scotland) REACHOUT WITH ARTS IN MIND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
REACHOUT WITH ARTS IN MIND CONTENTS Page Legal and Administrative Inlormahon Trustees. Report Indepèndént eX8minefs repo1 Stai8m8nt of fin¢la1 actlvitios Balance Sheet Notes lo tho financi81 st8temenls 17
REACHOUT WITH ARTS IN MIND LEGAL AND ADMINISTRATIVE INFORMATION Twstees Chair TreasurerNic4 Chair M6mb8r Member Member Mrg J D Rennie G Sarnson S Day {apFoinl•d 24106120251 s E Davey Ms S Sirtlair Ex•cutlvé Artlstle Dlr•ctor Lesley AtIr Charlty Numbor18Gthland) SC023779 Compwry Numb•r SC373771 Rogl•terod offl¢o and prfn¢lpal addrom Unil 27 & 28 Lime Tree Housè North Stra8t Alloa FK10 1EX Ind•pond•nt •xanln•r Ami in Arn) A¢untIng Herkimer H(yJ8e Linliltwv EH49 7SF Bank•r Bk of So)tfa
REACHOUT WITH ARTS IN MIND
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
The trustees, who are 8130 the directors cl th& charitable company fc* the purpws of cThny law, prosent
their report and financial st8mlS for Ihe year ended 31 March 2026.
Th& fin8nci81 statements hava been prepared in the 8cLolIng F(JIici8s sat out in note 1 to
th8 financi st81omenls and comply with the charills oJv8ming ¢knJm8nl, the Charities and Truslee
Inve$lmenl {Scotland) Act 2C¥)5, the Charities Accovnts IS¢otlandl Regulations 2CK]6 las amended), the
Companies Act 2(X6 and AttOting and ReF
REACHOUT WITH ARTS IN MIND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (Continued) FOR THE YEAR ENDED 31 MARCH 2026 Achlevemfrnts and perforniance During th& y&ar, R8achoul cnntinued to pyovide a safe and in¥irirvJ environment in vthich members could expres8 themselves, build confid0n¢e form Meing[U1 connèctions. Trough ihe powgr of tho arts, I charity cnnlinued lo support Thntal wellbeing, strengthen ptherships across alth. educallon employability, and provide a 8UPPOrtiv8 studio enVIrment for th8raFéutic angagemenl. The Charity continued lo ddiver activity thro its three core Kwranmes.. . Make - InuSive access volLrtearing cworbJnilios for adults requiring Support and those living with n8urodiv8fsity, disabilitr"8s and hidden disabilrtie$'. . Change - creative $8W-manag8mant and ¥Ilbe1Thj OPFMxnitlès for •Jults agod 16+ 8n¢J a stepping stone lo volunteeriw, further education and employability; and . In8pf'r8 - studio-based outreath eY intentIOn preventativo pr<Trar95 for Ghildrgn and ygjng peo0. The lalesl anwal report recc¥ds 449 bwwiaaries, comprisirvJ 155 m8mb•rs. 71 non-membgrs aged 16+, and 223 thildr8n and young Ffjople. 11 also rec(Kds 6.394 trèaiive opptUnitI, comprising 3.081 artist-led opportuniti88, 1,590 m9mbw-1od opportuniti•8, 485 Vol¢9914ad opwtunitsas, 1,238 staff and volunle8T-1gd 8essions. The charity also c4Jnlinued to support volunloariry, omployabilty and progression opportunitlgs during thè y•ar, along$id• •xhibilien$ 8nd public-f8cing xti¥ity vthith el8br8led livod oxpori•nc•, cr•alivily and communily resili8nce. Flnanclal r•vlew Total incoming r¥source¥ for ihe Ye £225,20312025". £217,308), LXNnpn'$ing £1,138 in dgngtion$ and legacies, £193,051 in grant incne, £29.548 in otrw irKomo and £1,466 in investment incom8. Total expenditure cn thari18bl6 al¥ll1e$ was £X6.C6512025.' £165,020), rUr¢In9 in a W Surplus for the yagr of £19,138 {2025. £S2,288}. The prinupal Èources cl grant furKling during the y&ar indudgd th8 National Lollory cMnItY Fund - Reaching CommunilieslPartnership, Creative SwtlaTrY. Youth Link Scotland, The Rob8rtson Trust, tho Communities Mental Health and Wellbeing F1. No One Left Bahind fundtng, Scottish Childron'$ Lotlary Trust and Mccon11. Expènditure continued to be direcl8d priMty tOWgfds chantable activits"eg. Staff costs anthnled lo £151,74S, with othor $ignificant cools induding rent, rates, waier w¥J insurC8 of £21,CISO. Iralning and recruitment of £7.836. loGal project costs of £7.4, and fT costs of £5,334. policy At 31 March 2026, total funds amoLnted to W1.186 12025.. E322,0481, comprisirg £317,985 unrestrlcted funds and Q3.201 réstricted f)d8. Of the u)reslTicted ft$. £182,324 pre do*wated and £135,861 wer8 general unreslncted funds. The designated funds comwise(I'. • Art 'n' Mind SplUs- £50,039 C8Pit81 FuThY- £6,485 . Short-Twm FdIng G4) Fund . £60,405 . Emargew & Equipwment Failur8- £3,6C(J . vrford Chanps & Staff Cover- £61,795
REACHOUT WITH ARTS IN MIND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (Cont5nued) FOR THE YEAR ENDED 31 MARCH 2026 Reserves policy {Contlnu•dl The M 'n' Mind surplu$ originated from the clogjrè of lh8 trading sub51diary on 31 March 2017 and has bwi sel aside tc all1¥ forward plannirvJ in tho event of closure of the organisalion. 8$ wèll as 8d hc projects idenlrfied by the Boafd. During th8 y&ar, £11.281 w8s transferr1 from unrastricted funds lo the designated reserve in line with the Board's decision in January 2026 and the charity's reserves wlicy. Th8 Capital Fund rowasents assels set aside for future c4ital purposes. The Board a150 agreèd tc create three D8signated funés.. Emwgency & Equipméth Failure - £3.6CQ, Wothload CharKJes & Slaff Cover - £61,795 K1 Short-Tem Funding Gap Fund - £6Q.4Q5, The Iru$lo6s keep the level crf reserves under rewlar review to ans8 that th• charrty ha5 sufficAent resourcgs lo fflge ItlallonS in fvThJing. its commi1ff¢S arKI support fvlur8 suslainabilily and d8velopm8nt. Futur• plan• The charity will conllnue lo focus on stren9tnIng Sustainth'lity, expanding opportunrti?$ for m8mb8r$, and advocating for th8 imwtanc8 of 8rts-bas•d wellb8ing and manlal health support. The Iruste8s reccgnise th& continl thallenge$ within the wder furKI1 8nvirorMn8nt ar)d wll cInue to pursuè lorw-lerm commissioning, core funding p•rlnwship oP[mi11es. vknilo exploring additional irtom• slr•ams whore apprepriate. The organisation remain5 C4Jmmitied to ils lorKJ4emi vision of tithng a c8ntr8 of 8xcell8ncé for creativity and wellbeing indu8ive to 811. Stfuclure, governan¢o and manawmoi Tha charity is 8 priv8to company limited by guar1•8 ineorporal8d in Scolland Tl r8gistarod office is Unil 27 & 28, Lime Tree HGu88, N¢)rth Castle Slreel. Alloa. FKIO 1EX. The tru5te8s, who are also ihe diredors for the pwposes of company law, arml 4th0 s8Th8d durlng th& ar and up lo the date of approval of lh8 finanrial slatefflts. were.. Chalr Tr•asurQrM Chalr M•mbor Meml)er Memb•r Mrs J D Ronn Mr G Sams M$ E Davey Ms S Sindair MrSDay ir)bJ 24 June 2025 Recwltmont and appolntment of tN•t•o• Reachoul maintains an ongoing for trustee rocruitfiwnl, "ect to the numter of vKancies and Ihe skills reqUIrj by the 8owd. The charity saeks to SUre that key g0veMCe roles ara filled and that tha Board has an appropriate mix of expertise, community kJThl@dg8 and livÈd Lmderstanding. New Irustaes are recruited through an application aThl interview w0c5 and ¥e provid8(J with inthjction gnd $upporting inforniation i)n apporntment.
REACHOUT WITH ARTS IN MIND TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (Contlnued) FOR THE YEAR ENDED 31 MARCH 2026 Stat¢ment of tnJ8tO88' r•sponsibllitl•s The Irustaes, Nyho are a180 thé dir6clor8 of R88choul Wilh in Mind Ihe purpo of rnpanY law, arè respon8ible for preparing th& Trustees, Rerx¥t and thg financAal StaterrtS in accordance with applicablè law and United Kingdom ACCO11n9 Slandards Iunited kn"ry1om Génorally Ac¢epied Accounting Practice). Company law rlre$ the trustees to prepare financ1 slataments for each financial year vknith give a true and fair view of the state of affairs of the tharity arxl of the incoming resourc&s ar)d application of resources, including th• ineomè and 8xp8ndilur8. of the thBritaJl• om1pY for Ihal yèar. select suitable accounting polici8s and th8n apply them ccnsislently.. r)bserve the m8lhc*ls and Fxinciples in lh9 Charities SORI>, ' make judgemenls and estimates Ihal are reasonable and prudenl., and ' prepare lh& fina181 stalemenls on the goirKJ concom basis unless it 1$ inapprow'at& lo presume that the charity will ccrfiT¥Je in opvrJlioYb. Tho truslees aro respon$ibl8 for kewro Wuato aOtIng roc8 that disclose wrth reasonable accuracy at any time ltte financial rx)srtion of the ¢harity and enabk Itwn to &nsum that the financial 8lalement$ ¢omply with the Charitiès and TnJst86 InveslThnt Iscollandl Act 25. th8 Charilifrs AOunt$ (Scotland) RegUlatiC5 20C6 (as amend8d}. the Companies Acl 20C6 and applicabl& xcounliry slandards. They are also re8pon¥iblo for f•guardIng tho a$8ats of thè thlrity and henee for taking reagonablo $tOP$ the prevention and d818ctH)n of frwd other irregulanties. Signed on behalf of the trusie8s Mrs JD R•nnl• Chair Dal•d.. 6th July 2026
REACHOUT WITH ARTS IN MIND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF REACHOUT WITH ARTS IN MIND I r8POrt to the trustees on my examination the fi.D¥Ial siatemer)ts of Reathout with Arts in Mind I'the ¢haritl} for the y8ar 8nded 31 Mareh 2026. Rosponsibilities basis of report As th8 trustees of the company land a180 Its directors for the PLKposes of company law} ycw are rosponsible for the prepaiation of the financial Statennts in with Ihe require15 of the Charities and Tru81e& Inveslmenl (Scotlandl Act 2005 ('the 2CQS Act'l, th8 Charities Accounts (st18nd} Regulations 21) {as amended) and the Companies Act 2C£6 I'lhe 21Th Act'l. You satisfiad that thg account$ cf th8 company are not rèquired by Larity or o)mpY law lo be wJdited and hav8 clwn instead lo have an independent examination. Having satisfied myseff that Ihe accounts of the company are rNJt reired to be aLKlit8d under Part 16 of the 2CNJ6 Act and are diuibl8 for independ8nl examination, I repxt In respect of my examination of the tharity. act)nIS c4rried out undèr SCAion 44(1)Icl of Ihe 2rx)5 Acl. In exrying ojl my examirN91ion I have followed the requirement5 of Regulalicn 11 of th• Chantios ACcots ISrA)tkndl Roguletions 2(th (8S 8m8nd8dl. knlependent ext4nin8rf$ Stat Since the ¢harily 18 rewirod by company law to propara bts acrthint8 on an accruals b•$i$ and is r8glst8red as a charily in Scotland your examiner must be a member of a body lisled in Regulation 11121 of th8 Chariti?$ Ac¢ounls IS¢otlandl RegulaIK$ 2CQ6 las w)ènd•d). I can confirm that l am qualified tc undertaka th8 éxamination bocause l am a re9iStered membor of ICAS whiGh 1$ 0 of the li$led Èodies. I have completed my examination I confim thal Th) matters hav8 to my 8tt8rtion in wnn8Ction wllh th8 examination giving me caus& lo believe. 1 aco)unling records were not képt in rasp8Ct cl the thartly as required by Secti 386 01 th8 20C6 Act, section 44111181 ol tho 2005 Act and ReqU1alK 4 of the 2C(6 Accounts Regulations, or 2 thg finaneiAI gtAtom8nlg do not Kcord with Iho$g rerdS or with the a¢Gounling requirement? of Regulation 8 crf the charl1$ Accthnls {Sccllandl R8gulatth$ 2Crf)8; or 3 th8 finaneial $talem8nts do not comply with th8 a(xounling requirernents of $8caion 396 of th8 2CQ6 Act Other than any r4uirement thal th8 UnIS give a 'true and fairf VI which is not a matter considerod as part of an independt examination.. or 4 the financial slalemenls have ncl been pyepared in adce with the m81htxts and principlos of the 8tal¢mgni Recommendeo Practsce for alr11 ana reponing tyy charities appii&qble lo charities epwirrfJ their accothits in accc{d¢9 with th& Fin¢¥81 Reporting Standard applicAt)le in Ihe UK and Republi¢ of Irold IFRS 102). I have no ¢AThems aThJ havg comg att0s5 other matters in conne¢tion with Ihe examination to whi attention yhould bo (tre in this reF¥Jt In order to Qble a woper Understl)inG of the ac£ounts to be ckin {CAI On behalf of Arni in Am Accowting Limllod Ind8pendent Examin•r Herkimor House Mill RO Industrial Estato Linlilhge)w, EH49 7SF
REACHOUT WITH ARTS IN MIND STATEMENT OF FINANCIAL ACTIVITIES INCLLIDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 202J Total T21al Incomkng from.. t)onalions and1•9ade$ Grnnl snccfflg 1.138 1.138 193,051 3.307 188.576 23,524 1.901 217,308 163,051 Other incom In¥estsr4nl Inm• 1.466 225.203 Total 81152 183,OSI Eyp•ndllurn ofi.. Charil•blo adiyitiei T•t#l 20,132 20.132 185,933 185.933 206.065 206,065 165.020 185.020 N•t ln04%{•Xp•nauV•) 42.02Q 122,882) 19,138 52.288 TrnnJf•rs b•hv••n fund* N•t m0m•Tht In Fund• 42,020 22.882) 19,130 52,288 Total fundi at slgrt ol y•ar 275.965 322.IMI 289,780 Tot•1 fund• •t •nd of y••r 317,985 Z3.201 341,1B6 322,IM8 The st8lement of financial 8clivitie$ indud88 all gains and lossos recognisad in thg yw. All ir£ome and 8xnditUre denve from conlinuirvJ activilies. The 8tatem&nl of financial activities also complles th Ihe requiremgnl$ for an income and expandilure •ccounl under the Companie¥ Act 20C6.
REACHOUT WITH ARTS IN MIND BALANCE SHEET AS AT 31 MARCH 2026 2026 2025 Flx•d aM•t• Tengible asse18 Current a8s•ts Debtors Cash al bank in hand 10 1,707 11 12 340.911 366.608 343,816 368,008 Crndltorn: amounts l•lllng th• wlthln one y•ar 13 14.33n 147,917 339,479 341.186 320.092 322,048 Nel rent assets Totsl AM•1• l•M curT•nt Il•blllllo• Income lund• Reslrlcted fund5 23,201 46,083 Desonated fiJnd$ UnrasMct runcJ8 16 14 182,324 135.661 45,243 230,722 317,985 341,1&8 275,965 322,048 Tho company is gntitl8d lo the 8xempts.on from the audit rewirem•nt o)nlaingd in section 477 of th8 crpanIeS Act 20%, for the year end8d 31 Marth 2026. The dir8Ctors aokrMJvl8d90 Iheir rosp&bIl1e complwng with ttt8 rnquirom8nts of the Companies Act 20C6 with respe to gccLKinlrng rocords aTrJ the preparation of fInarla1 s18tern8nl$. Tho merthrs have Trat fgquire(I tne oThpany lo otlain audit of ils finala1 st8lernents for th• year in qStIon in OrdanI% wilh section 476 These financial statements have bgen prepared in acccwdance wth the prowsions applicable lo conyanies subject to the Small Companies Regime. The financial statements wwe approved by the Trustee8 on 6 Juty 2W28.. Mrs JD Romie Chalr Company regl•tratk>n numbfrr SC373771 Mr G Samson Tre•surnr
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1. ACCOUNTING POLICIES Chttity InfomMllon Rfrachout With Arts in Mind is a pnvate cA)MpY limited by Lwaranléè incorporated in S¢olland. The registargd office is Unil 27 & 28. Lim8 Tree Hcxjse. Ntyth cast Str881. Alloa. FK10 1 EX. 1.1 A¢¢4xMttlng eonv•ntlon The financial staiement$ h8ve been pryod In nce with the tharit$ goveming docurlwil. the Charities and TTuslee investment IS¢otlandl Acl 2CrfJ5, Charities AcLoLYrts (Scollandl Regulations 2CQ6 {as amondsdl, Ihe Companies Art 2CC6 "ArxAJnting Reporting by Chariti85. Slatemenl of Rocommend8d Prath'ce applicablo to tharilies yepanng th6ir accwnts in accordan¢o wilh the Financial Reporting Standard aFyicable in ltrte UK 8nd Republic of Ir•land IFRS 1021'15erxJnd edition- Odober 20191 18ff8ctive 1 Janu8ry 20191. Tho tharily is a B8n8fil Enisty as ¢Jefined by FRS 102. Th8 financial 8lat8menl$ we pryr8d in slerliThJ. which 18 functional uJrgnty of lh• carily. fvkn8lary amounls In thes8 fin981 slatem8n15 are rouTrJed lo the nearést £. Tha flnancial statements have been prepared urthr hisloncal cost ci¥ivenlion. The principal arxounting KK)licies adopted 8re $91 ojt l)g10w. 1.2 Golng ¢one•m Th& Irusle8s havè a reason4e expectaticffi Ihal the tharity has ad8quat8 r•Src•S to continue in OF4f81ional existenc& for lh8 forests8b future. Thus, tho Irust8os continue to adopt th8 goin9-eon¢ern b88is of accounting in proparing tho finar1 stat•m•nt8. 1.3 Charltable fund• Unreslrlcled fdS are availablè for use al Ihe disuetion ol Ihg trustees in furthoranc8 of their charilablg oty'ects'ves. Designat•d funds c4)myi¥e funds which have bo8n set aSKle at discrth.on of th8 trustees for Specific purposas. The purpos88 ond (tsè$ of tho de$ignaled fd8 we get out In the notes lo tha finanrAal s181ements. Restricted ftmds arg subject to ¥)8crfic rtI5 by dorK¥5 as to 1118y may be used. The purposes and uses of the restrictgd funds af& Set in the notes lo th8 finatwl siai8m8nts. 1A In¢¢me All income is reISed in the StateThl crf Finanal Ath"vities (SOFA) once thg tharity has enlillernenl to th8 lunds, r( is probable that th8 income will be received. 8fKI Ihe arnI W b8 measur8d liablY. Donatlons and siff•lar Inco C)onthis and similar income are indudgd in ts year in hi¢h are receivabk. is when th8 tharity becomes enlilled to Ihe resourca 8fKI receipt is wob)18. Grants receiyablo Grants rK*ivable a erèdited to the SOFA in t year in vknith Ilw acc¥ue are trealgJ as restrictea or dasignatod funds. dewding on the grenl fundtrs. regJir8ments.
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS (COnNUED) FOR THE YEAR ENDED 31 MARCH 2026 1. ACCOUNTING POLICIES (Continuod} Income from eharitabl• aetlvlll Incomè from ch8TitaJle activities includes from l¥ltieS or tse anliilament is subject lo specrfic performance eonditions is recognised a$ ewned {8s Ihe relat8d SaNi¢ is provthd). Inv••tment incaffle, renlal Income and similar incom• Inm from invesiments armj from rental incm similar sow5 is Iluded in th8 Sialemenl of Financial Adiviliel in tho yt8r in vthith it is rKeNablo. Intor8St on funds held on deposit is incl(MJ8d receivable th8 8m(xJnt can be measur8d r8liably by the charity., this is nomally upon rkryIrfIlan of thè int£rèsl pa or payable ty the Bw. 1.5 Exp•ndltur• Liabiliti89 aro rocognisad 89 0XpIlur• as scrfjn as th8re is a18gal or t£trUCtiv0 obligation txmrnrttina the charity lo that oYPonditur•, rt is wob)1o that g Ironsfer of 9¢nIC benefits will b& required in sètt16m8nt. and the amount of the obligation can be measured reliably. Exp8nditure Is aCCOLmled for on an accrual¥ basis and has beèn elassifibd Lmdér h&Jiros that aggr8gat& 811 cost related lo the category. Wh8re costs cannot be directly allribul8d lo wiiculaf headings they have been allocated lo activilies on a basis eonii8t•ni with th• u$• of rosoureM. Chafitabb aclivilies and govemance costs ar• c081$ incjarrtha on t chwity$ aducational oporations, Induding 8UPPOrt costs and costs relalirvJ to the govemance of the charity apportioned lo cwilable activities. Charitable experJilure comprises those costs incurred by th8 tharily In the delivery of it5 activities and services f¢X ils beneficiaries It indLxle$ both CO5 that c4n b• allcKal•d diroctly to SLKh activitiés and those 81$ of an indirect nature necesw to 8UPFhyI Ihom. Govemanc• costs are th068 costs associated ¥th meeting cotrIUOnal statutory requir8morts of the charty 1.6 Tanglbl• I1x amets Tangible fixed assets arg initially measured at cost and stheqw)tly measwod at st or valuation, n81 of d•preGiaticn and any impairment lossès Depreciation is renised lo wrrte off the cost or valuation of assat8 18$$ Iheir residual values over th8 Ugeful livès on the following bases.. Plant and equipm8nt Fixtwes and fittings Computers 25% reducing balance 25% reducing balance 33%¢ Th• gain (Y loss arising from the disposal of an asset is determined as ttle drff8rence between th8 sate protxeds and the carying value th8 assei and 18 récogni5•J in the statement of finanual activities. 10
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 1. ACCOUNTING POLICIES {Conllnued) 1.7 Flnanclal Instrumenls Th8 charity only has financial assets finan81 lrt411ts'85 of a Kind that qualrfy as basic financial Inslrumonts, Basic financial instrum8nts are initbalw récogni5ed al Iransaetion v81ue and sub66quenlly m&asured at their sèttlém8nt value with the exception ol bank loans are subsequently nSred al amortised cost using the 8ffeclive interest method. 1.8 Employw beTr•fits The st of unused holiday enliuemenl is recow1 in the p8riod in whith the employo8'8 s•rwic•s rècèived. Termination benefits are r8cognised immediately as an expense when th8 Gharity is demonstrably (y)mmitted to lerminaling the employment of an yloyee lx providiTra Iwmination be111$. 1.9 R•tlr•m•nl benefit• Paymnts to defined contribution retirenI tArnfil sc*thne8 are chwged a8 an expense as they fall d. 2. DONATIONS AND LEGACIES 2028 TOTAL 2025 TOTAL Um•trl¢t•d R8otrlcl•d Donth"oni 1.138 1,138 3,307 3. GRANT INCOME 2026 2026 Unrestrfct•¢V De4lgnated TOTAL TOTAL Nats'on81 Lottery Community Fund (Reacfing Communllie¥partnerth"psl Crèative Seoyand Youth Link Th6 Robgrtson Tn1 Communiti¥8' rn¢ntal Theallh and welbelng furKI NOLB Fund SGottish Chikyrens Lottery Mcconnel Cbcksworks Glasg(w4 Ljniversfy Inlemship Garfeld Weston Poslcode Lottery sIng oyabIty stheme 80.634 47.917 15,IXJO 30,OCQ 10,OC 5,OCK) 100,0(X) 8,333 47.917 15.( 10.CQJ 10,000 10,CKJO 3,5CK) 523 1,920 25.OC() 2S,OQhJ 7,800 163,051 193.051
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 OTHER INCOklE 2026 TOTAL 2025 TOTAL WoTk$htsps Klembership $ubsuiptKin$ Prfc Ar adluslrn•nls 20.7C 8.842 20,7C 8.842 19,335 6,325 12,1361 23,524 . INVESTMENT INCOME 2025 TOTAL TOTAL B•nk int•rnst 1,901 1,901 1,468 I. CHARITABLE ACTMTIES 2025 urwe•trlctu D••lwat•d RMtrl¢t•d TOTAL TOTAL Stsff M8t$ D•pr•¢ithl•n Ront. ral•¥, w•ler and Insufan T•phOn Adv•rtising, FQSt4qe, wintlng Ind $thInIry R•p8irs •nd maint•n•nc• ST ¢osis L1 proj•Gts Cleaning, rofvse w•Jie Travel expenses Staff and wohJnte•r •xpens•s Membern. trlps and •venis Refroshm•nts Sundri¢¥ Trainino and reuuitment Pmfes¥on&l le•s A)UntInGY Prior r •djustrn•nts 5.933 145.812 151,745 127,912 731 20,253 3.327 51 17,732 1.037 21.059 1,088 2.595 1.181 263 2,119 3,859 428 4.054 4,715 1,188 3,215 5,020 295 5.334 847 140 1.142 336 1.531 377 503 123 1.154 493 1,386 287 375 7,253 1,8tY) 1.455 1,574 600 235 2,035 {4.813} 165.020 20.132 115,933 12
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS (CONnNUED) FOR THE YEAR ENDED 31 MARCH 2026 7. QOVERNANCE 2026 TOTAL 2026 TOTAL AuntancY fees Prole3sional lee? 600 1.574 2,174 235 2,035 2.135 835 1,400 8. TRUSTEES Nona of the Irustè8s (or ary pers5 connecled wilh them) received any remuneration or b6r)efil6 or expenses from th• chanty during tha yew. 9. ANALYSIS OF STAFF COSTS AND COST OF KEY PAANAGEMENT 2026 2026 TOTAL &118rie5 and wag8s Sooal ¢o$l• P8nsion costs 136.732 6,164 2,916 145,812 142.358 8,471 2,916 131,748 119,712 5,$72 2,629 127,913 307 S,933 The average numb8r of staff ployed durlrvJ the year was.. 2026 2025 The tharlty considers ils key m8n&Jemgnt porsonnèl to tnpris0 Trusteos and tho ExgrJJtive Artigtie Dir8¢tor. Thè total 8mploym9nt benefits, induding employer p8n#ion contributs.ons of tho key management Fersonnel, were £60,681 12025. £55.6251. There was ono amployee ose annual remunw*iion was morè than £60.00). 13
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 10. FIXED ASSETS Pnt Ind Furnltur• & •wym•rt Filtings Tanqlblv fix•d Au•ts TOTAL Co•t Al 1 Awil 2025 Addbtlons C¥'spos*ls Al 31 hAgrth 2026 2,913 16.054 8.370 319 25,337 319 2.913 16,054 6,689 25,656 D•prnOlQn At l April 2025 Charge for the ye•r 0Ssp05a15 Al 31 M•reh 2026 2.812 25 14.199 6,370 79 23,381 2.837 14,e63 6,449 23.949 N•t Valu• Al 31 March 2026 78 1,391 1,707 At 31 March 2025 101 1.8&4 1.9 11. DEBTORS 2026 2026 Trndè d•btors 1,316 Prtpaymènls Othor d•btorn 85 500 1,400 12. CASM AT BANK ANO IN HAND 2026 2025 Cash in hand Cash at bank 175 340.736 340.911 234 366.374 368,608 13. CREDITORS: Amounts Fllllng Due Wlthth Ikn Ymr 2028 2026 Deferred grant ints)me A¢¢al3 8n¢J defeffad irrf>)mo Taxakn & so¢i8150curity Other c¥edit¢rs 47,917 4.337 4.337 47,917 14
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS (coKllNUED} FOR THE YEAR ENDED 31 MARCH 2026 14. UNRESTRICTED FUNDS 01 Wl 20WJ 31 Mr¢h 2026 Unr¢stricled Fund> 230.722 62,152 12D.1321 1137.081 135,661 N•t irtws• in unrestrict•<l luThJs 95.081 2024125 MOVEMENT Balane• Mt 01 April 2024 227.361 Exp•ndhtu Tr•n•f•r• Balanc• #t 31 M&roh 2025 230.722 Unrestri(aed Fund$ 29,255 110.1621 15.732 N•t intt¢•se in unreslrict•d funds 3,361 The transfer of £11,281 12025.. £15,732) from unrestrided fijnds to the (Jesignated rewve was agre8d by thg br in January 2026 10 increase the amoLml h8ld in the Designated reserve in line with the Reachoul3' reserves wlicy. The Board also agreed lo transfer an addtional £125.8C(J lo thr88 nw D8signaled funds., Emergency & Equipment Failure. Wofkload Change5 & Staff Cover arxl Short-Term Fundin9 Gap FurKI. 16. DESIGNATED FUNDS lanc• •t In¢om• Expthdlturn Trnnsf•rn 8alan •t A12025 31 M•r¢h 2020 Art 'n' Mind SulUs C4phl Fund EmeTg•ncy & EqupThnt Failur• Chang¢¥ & Staff Covef ShoM-T•m FdIng Gap Fund 38,758 6,485 11,281 50,039 6,485 e1,795 60.405 13T.081 61,795 60.405 182,324 Not Incr•A$V in des4nal•d ndS 137.081 2024r25 MOVEMENT 811n at 01 Aprfl 2024 In¢om• Exp•nditur• Trnnsf•rn B•lan¢e at 31 Marrh 2025 Art'n. Mind Su13 Cathl Fund 23,026 6,485 29,511 15,732 38,758 6.485 4S,243 15.732 Néi in¢re8s• in dosignaled fLfrnds 'n' Mind surplu* This funding was initially acquired when ts trading subsidiary M 'n' Mind dosed on 31 Mwch 2017. li has bo8n Sel aside lo allow fcThard plarning in event of of thg organisation. as wpll 89 adthoc PTojects 4d9n1rfd by tha Board. 15.732 15
REACHOUT wrrH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 16. DESGNATED FUNDS l¢ontlnuedl pital Fund This ropfosont8 the ¢hariti6s' assets, whith e #al ld& for thjtwé w'tal wrpog85. Em•rpncy & Equlpmtnt Failur• Tho truslegs recogni5e that Ihts di8rty may facE Lmplann6d ¢¥)8rational events. including equipment failure. cyber In¢ts. pr1888 disrupti or oth8r urwt needs not covered by exisling funding. Thi$ fund h88 been designated lo provide • level of fIncIal wc4edion th8r8 uraent expendilure is required lo mainlain sèrwic&s and safeLW8rd the charity's op8rations. Workload Changes & Slaff cOr Tha Iru51995 recogni5e that additional staffing $s1On•1 resources may b8 rewir8d from lime lo time lo cover peak workloads, Sickness 8bsenoe. matemrty covér, annuol leave or other short lo m?dium-lerm staffing pressures This fund has been dg8ign8ted to SUPE tMJ$inèss C4)ntinuity and swvica delivery during Such pericds without divorting ldir0 from axisling r•slrict•d or propd-funded 8Ctivilies. SIrt-T•rnI Fundlw G•p Fund The tfusleos rec&ani58 that funding streams and relalJ •ypeTrJiture conmilments do not alway5 operate over identical lime penods. There may be where ftnding Is delayed, reduced or comes to an en before replacement fvndirvj is secured. This ld has been desionaled lo provide short-lerm financial Gover where a lemporary funding gap arisgs, all¢>ving tho charity lo mage commitments in an orderly way whilfj fwther fvnding de¢i8ion$ aro made. 16. RESTRICTED FUNDS lnE• •t 1 Apr 2025 Incom• exp•nthtur• Tr4n•f•fs B•lan at 31 M•r 2028 National Lottery Camfflunity Fw {Reathng Communiti•slPtr•rships) NOLB 2&26 Stirfing èmployability fd Crn4tivo tIan O•rl•ld W••l•n klcconnel YoutNink Scotligh Childrens Lottery fru3120 Community M•ntd HèMh & Wéllbe¢"ng 2&26 Community Mental Heallh & Wellbein9 1.910 eo,834 (73.4431 8.701 Is,cooi {1,2411 {%,2501 125,¢JOOI 1,241 8.333 25.000 47.917 1,C¥JO 15.000 115,000) 10,rM 10,or (9,999) 48.083 183.051 1145,9331 23.201 N•t decreASO in rgslrict•d ldI {22,8821 The income funds of the tharity indvdè rostrld•d ¢ompn"$wy the followry unexpendèd banceS of donaiw)ns and grant? hold on trusl fcf specific purposes.. 16
REACHOUT WITH ARTS IN MIND NOTES TO THE FINANCIAL STATEMENTS (CONnNUED) FOR THE YEAR ENDED 31 MARCH 2026 RESTRICTED FUNDS 8•laneé at ealance at 2023124 MOVEMENT 1W2024 31 Mar 2025 National Lottary Commurwty Fund IRe8thiftg CommunrtfvWPartnerghipsl )LB Stirting employ)Ility ILtnd Crativ• PKoll•nrfJ Garfield We3ton Posteodè Lottory Gla>9ow Urver3ity Intemghip Community MMl•l H••llh a W¢llbeina 1C#),IY)) 10.1 1101.0791 1102991 (6,5591 1,510 1.241 8,333 2S.OCQ 8,333 25,IX(I 25,t 1.920 {25.1 11.9201 10,0 10,0 110,0011 (154.8581 9,999 188.OSJ 46.083 N•t incr•as• in restricl•d funds 33.195 Natur• and purpom of fund• Th• N•tion41 Lottery Community Fund- R•4¢hiro ¢KrtIparllIp 18 for cJ)r• costs th• Cmllvo nmwllws •xpr•¥$lv• art PTpgwff. The Community Mfffjl41 H¢alth wdfboity and l&inl41 Fknalth Fund 11¢•$ lowards InwTr costs. 17. FUNDS Fwd b8lanca$ at 31 Marth 21Y28 ar• rowesented by.. Unmtri¢tod RHlrfcl•d Total Al 31 Mwch 2026 Tangible Fixed Assets Currnnl A5setsl Iliqbilitle81 1,707 316.278 317985 1,707 339,479 341 188 23.201 2024125 COMPARATWE Tonolblè Fixtsd A•t Curr8nl Asselsl {liabili118s) 19 320,092 274.008 46.083 18. OPERATING LEASE COMMrrMENTS Al the reporting date, lh• had tstandIng commilmenls fc fLrture minimum lease paymanls nder nOn-&7nl1ab1& operating leases. which fall du8 as fo11tr.. 19. RELATED PARTY TRANSACTIONS There were no dk8do$able relat&J party trSaC¢M dLrng the year. 17