REGISTERED CHARITY NUMBER.. SC038795 REPORT OF THE TRUSTEES AND uNAuDED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 FOR RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY Bell Ogilvy Chartered Accountants 36 King Street Castle Douglas Dumfries & Galloway DG7 1AF
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Page Roport of the Truste8s Independent Examiners Report Statement of Financial Activities Balanc9 Shogt Notes to the Financial Statemonts 7 to 14 Detailed Statement of Flnanclal A¢tivlties 15 to 16
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 The trustees present their report with the financial stslements of the charty for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporbng by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectlves and alms The purpose of Relationship Scoll8nd (Dumfries and Galloway) as recorded in the constitution is lo relievg the needs and promote th8 welfar8 of families, individuals and children affected by relationship difficulties" This is achieved 'by promoting, developing and co-ordinating confidential seTvices. principally family mediation, child contact cenlres and adult relationship counselling. throughout Dumfries and Galloway. Volunteers The charity makes use of several volunteers. and is greatly indebted to them for their commitment and support. ACHIEVEMENT AND PERFORMANCE The year saw the ending of most Covid 19 reslriclions and a return lo face lo face working. This was a great relief especially for our Child Cont8cI Centres. Remote working via zoom has had a permanent effect on our seNice opening up new opportunities. Many clients choose zoom sessions allowing us lo offer more appointments. We are more flexible geographically enabling us to include practitioners outwilh our imm8diat8 area. Training events have been held via zoom thus reducing travel costs to Edinburgh. Between 1 April 2021 and 31 March 2022 the charity has provided the followng services.. Relationship Counselling for individuals and couples who are experiencing difficulties in their adull relationships., 2202 Relationship Counselling sessions were provided - Child Contact Cenlres in Dumfries and Stranr8er to improve wntsct between children and the parent or extended family they no longer live with-, Contact sessions representing 533 contact hours Relationships Scotland Dumfries and Galloway had the following number of personnel in post at 31st March 2022., 7 Relationship counsellors, 1 SRT counseltor, 8 Child contact centre staff and full time Centre manager lon ill health leavel- They were supported by a part lime Chief executive officer, a part lime Appointments coordinator, a part lime Admin assistant and 2 Evening receptionists. FINANCIAL REVIEW Financial position Nel inwme for the year was £64,478, which has increased total reseNes al the year end lo £190,599 {2021- £126,121>. At the year end lotsl restricted reserves held were £22,000. Creditors includes deferred income of £29.724 carried forward. Investment policy and objectives Aside from retaining a prudent amount in reserve each year most of the Charitys funds are lo be spent in the short term, so there are no funds for long tem) investment. Grants received in advance are held at the bank at beneficial rates where these are available. Reserves policy The management committee has decided the unrestn'cted funds not committed or invested in tangible fixed assets {Ihe free reseNesl held by the Charity should equal to approximately three months of the resource expended £45,000. Al this level the committee believes they would be 8ble to continue the current activity of the Charity in the event of 8 significant drop in funding. This level of reserve was maintained during the period 1 April 2021- 31 March 2022. Page 1
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Goveming document The Charity is an unincorporated association, formed under a constitution dated 27 September 2007 and is a registered Scottish Charity with the reference number SC038795. The Charity was formed as a result of a merger beeen Relate Dumfries and Galloway and Famity Mediation Dumfries and Galloway. Since 1 November 2015 the registered office and adminislralive centre for the Charity has been 11 Nilh Avenue, Dumlries, DG1 1 EF, Recrultment and appointmenl of new trustees Trustees, who also are members of the Charills Management Committee, are appointed for an initial threo year period. Al the end of this period they are eligible lo stand for re-election. The founding Deed provides for maximum of fifteen members of the committee. Organlsatlonal structuro The Management Committee, who meet regularly, administer the Charity. The Committee appoint a manager lo oversee and control the day to day operations of the Charity. At Management Meetings, the Trustees agree the broad slralegy and areas of activity for the Charity, including consideration of activities, reserve and risk management policies and monitor performance. A scheme of delegation is in place as noted above and the day to day responsibility for the provision and delivery of seNices rests with the manager. The manager is responsible for ensuring that the Charty delivers the services specified and, as such, has responsibility for the day lo day operational management of the Charity, individual supervision of the staff team and also for ensuring that the team continue lo develop Iheir skills and working pradi¢es in line with good practice. Inductlon and tralnlng of new trustees New Trustees and members of the management committee are briefed on their legal obligations under charity law, the contents of the conslitulion, the committee's decision making processes. the business plan and the recent financial performance of the Charity. They are introduced lo key employees and other Trustees. All Trustees are encouraged to attend appropriate training events where these facilitsle the understanding of their role and responsibilities as Trustees of the Charity. Risk managemgnt The Trustees have examined and keep under review the major str8tegic, business and operational risks which the Charity faces and are satisfied that systems are in place to mitigate these risks, including.. the establishment of a system of prOdureS for aulhorisalion of all transactions and piojecls, an annual review of the risks which the Charity faces and the implementation of actions designed to minimise any impact on the charity should any risk malerialise. REFERENCE AND ADMINISTRATJVE DETAILS Registered Charlty number SC038795 Principal addrèss 11 Nilh Avenue DUMFRIES DG1 1EF Page 2
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Bell Ogilvy Chartered Accountants 36 King Street Castle Douglas Dumfries & Galloway OG7 1AF Approved by order of the board of truste8s on .. nd signed on ils behaw by.. TrL*slee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RELATIONSHIPS SCOTLAND OUMFRIES & GALLOWAY l pOrt on the accounts for the year ended 31 March 2022 sel out on pages five lo fourteen. Respgctive responsibilities of trustges and examiner The charills trustee5 are responsible for the preparalton of the accounts in accordance with the terms of the Charities and Trustee Investment (Scollandl Ad 2005 and the Charities Accounts (Scollandl Regulations 2006 las amended). The charitys trustees consider that the audit requiremenl of Rggulalion 1011}lal to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Sgclion 44{11(c} of the Acl and lo slate whether particular matters have come lo my attention. Basls of the Independent examinerfs report My examination was carried out in accordance with Regulation 11 of the Charities Accounts Iseotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the 8CCOUllts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by th& accounts. Independent oxaminerfs statement In connection with my examination, no matter has come to my attention '. 17) which gives me reasonable cause lo believe that, in any material respect, the requirements lo keep accounting records in a¢¢ordan¢e with Section 44{11{a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations- and to prepare accounts which accord with the accounting records and lo comply with Regulation 8 of the 2006 Accounts Regulations have not been met., or {21 to which, in my opinion, attention should be drawn in order to enable 8 proper understsnding of the accounts to be reached. Bell Ogilvy Chartered Accountsnts 36 King Street Castle Douglas Dumfries & Galioway DG7 1AF Date.. ..13.tscoywfv....X)T Page 4
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY BALANCE SHEET 31 MARCH 2022 2022 Total funds 2021 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 748 748 997 CURRENT ASSETS Debtors Cash al bank and in hand 97,890 84,684 22.000 29,724 119,890 114,408 13,065 156,303 182,574 51.724 234,298 169,368 CREDITORS Amounts falling due wthin one year 114,7231 129.7241 144,4471 {44,244) NET CURRENT ASSETS 167,851 22,000 189,851 125,124 TOTAL ASSETS LESS CURRENT LIABILITIES 168.599 22.000 190,599 126,121 NET ASS$ 168,599 22,000 190,599 126.121 FUNDS Unrestricted funds Restricted funds 10 168.599 22,000 126,121 TOTAL FUNDS 190.599 126,121 Th financia eme wer8 approved by the Board of Trustees and auth0ri5ed for issue on nd were signed on its behaff by. Trustee Treasurer- Trustee The notes fomi part of these financial statements Page 6
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 2022 Total funds 2021 Total funds Unrestricted funds Restricted funds Noles INCOME AND ENDOWMENTS FROM Donations, legacies and giants 107,693 110,170 217,863 199,940 Charltable activitigs Charilable activities 28,293 28,293 15,069 Investment income 513 513 501 Total 136,499 110,170 246.669 215.510 EXPENDITURE ON Charitable activities Charitable activities 94,021 88,170 182,191 180,603 NET INCOME 42,478 22,000 64,478 34,907 RECONCILIATION OF FUNDS Total funds brought forward 126,121 126,121 91.214 TOTAL FUNDS CARRIED FORWARD 168,599 22,000 190.599 126,121 The notes fomi part of these financial statements Page 5
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practic8 applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irgland IFRS 1021 {8ffecliv8 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scollandl Act 2005. The financial statements have been prepared under the historical cost convention. INCOME All income is recognised in the Slalemenl of Financi81 Activities once the charity has enlillement to the funds. il is probable that the income will be received and the amount can be measured reliably. EXPENDtruRE Liabilities are recognised as expenditure as soon as there is a legal or conslnjctive obligation committing the charity to that expenditure, il is probable that a transfer of economic benefits will be required in settlemenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate 811 cost related to the Category. Where costs cannot be directly attributed lo particular headings they have been allocated lo activities on a basis consistent with the use of resources. Volunteers In accordance wth FRS 102 paragraph PBE34B.11, it is not possible to reasonably quantify the value of the services provided by the volunteers. and donated services ar8 not recognised in the financial statements. TANGIBLE FIXED ASSETS Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment 25Yo on reducing balance The ass8ts' residual values and us&ful lives are reviewed, and adjusted. if appropriate, at the end of each reporting period. The Trustees have a policy regarding fixed assets, only capilalising those assets of material value, and to recognise smaller items as immediate costs through the Statement of Financial Affairs. Short life assets costing less than £2,500 are fully charged as expenditure in the year of acquisition. TAXATION The cha¥sty is exempt from tax on ils charitable activities. FUND ACCOUNTING Unreslrieled funds can be used in accordance with the charitsble objectives al the discretion of the Iruslees. Restricted funds can only be used for particular reslricled purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is Included in the notes to the financial slatemenls. PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS The charity operates a defined conlnbution pension scheme. Contributions payable lo the ¢haritys pension scheme are charged lo the Statement of Financial Aelivilies in the period lo which they relale. Page 7 continued...
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES . continued FINANCIAL INSTRUMENTS Cash Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid investments that are readity convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade Debtors Trade debtors are amounts due from customers for the sale of goods and services perfonned in the ordinary course of business. Trade debtors are CogniSed initially al the transaction price and represent the full value of the goods and setvices charged lo customers, including any amounts charged on for third parties. Trade Creditors Trade creditors are obligations lo pay for goods or seNices that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as curTrnl liabilities rf the company does not have conditional right, al the end of the reporting period, lo defer settlement of the creditor for al least twelve months after the reporting date. If there is an unconditional right lo defer settlement for at least twelve months after the reporting dale they are represented as non current liabilities. Borrowings Interest bearing borrowings are initially recorded at fair value. nel of transaction costs. Interest bearing borrowings are subsequently ¢arried at amortised cost, with the difference between the proceeds, nel of transaction costs. and the amount due on redemption being recognised as a charge lo the stslemenl of financial activities over the period of the relevant borrowing. Provisions and contsngencies Provisions are recognised when the organisalion has a present legal or eonslruetive obligation as a result of past events., it is probable that an oufflow of resources will be required lo settle the obligats'on; and the amount of the obligation can be estimated reliably. GOVERNMENT GRANTS Government grant income is recognised in the Ststemenl of Financial Activities on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. DONATIONS. LEGACIES AND GRANTS 2022 2021 Donations Grants Prostate Cancel UK 401 216.930 532 110 199.830 217,863 199,940 Page 8 continued..
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022 DONATIONS. LEGACIES AND GRANTS - continugd Grants received, included in the above, are as follows: 2022 2021 Dumfries and Galloway Council - Commissioning Scottish Govemmenl CYPFEIF and ALEC Fund grant DGHB NHS Endowment Fund (Covid 19 Carer Health and Wellbeing Support} Robertson Trust Response Recovery & Resilience Grant Small Business Grant Scottish Government Wellness Grant Dumfries and Galloway carS Strategy- Counselling for Carers Lottery Fund DGHB NHS Endowment Scottish Govemmenl CYPFEIF and ALEC Fund grant Third Sector Dumfries and Galloway- Communiles Mental Health and Wellbeing Fund Dumfries and Galloway Council - Mental Health and Wellbeing 30,400 76,360 3,250 30,400 15,000 15,000 1,(X)O 10,000 2,000 51,920 9,900 3,250 76,360 51,920 30.000 10,000 216,930 199.830 INVESTMENT INCOME 2022 2021 Interest 513 501 TRUSTEES. REMUNERATION AND BENEFITS During the year a Trustee received remuneration, as an employee. tolalling £3.422 12021= £2.240} for Counselling services and associated travel costs. TRUSTEES. EXPENSES During the year no Trustees received expense payTnents12021.'nil} for Iwstee expenses. STAFF COSTS The total number of employees during the year was as follows.. 2021 2021 Managers Administrators Mediators and counsellors Contact centre stsff 12 22 28 Page 9 ontinued...
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - Gontinued FOR THE YEAR ENDED 31 MARCH 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations, legacies and grants 116,870 83,070 199,940 Charitable activities Charitable acts'vilies 15,069 15,069 Investment income 501 501 Totsl 132.440 83,070 215,510 EXPENDrruRE ON Charitable activities Charitable activities 78.283 102.320 180.603 NET INCOMEIIEXPENDITUREI 54,157 119.2501 34.907 RECONCILIATION OF FUNDS Total funds brought fomard 71,964 19,250 91,214 TOTAL FUNDS CARRIED FORWARD 126,121 126,121 TANGIBLE FIXED ASSETS Computer gquipmenl COST At 1 April 2021 and 31 March 2022 2.363 DEPRECIATION Al 1 April 2021 Charge for year 1.366 249 At 31 March 2022 1,615 NET BOOK VALUE Al 31 March 2022 748 Al 31 March 2021 Page 10 ttjnlinued...
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Trade debtors 119,890 13.065 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Trade creditors Other creditors Accrued expenses Deferred govemment grants 771 812 13,140 29.724 914 466 13,140 29,724 44,447 44,244 10. MOVEMENT IN FUNDS Nel movement in funds Al 31.3.22 At 1.4.21 Unrestrlcted funds General fund Accommodation Fund Staff Wages & Training Fund 60,599 50,000 15,522 42.478 103.077 50,000 15.522 126,121 42.478 168,599 Restricted funds Dumfries and Galloway Council Communities Mental Health and Wellb8ing Fund rhird Sector Dumfries and Galloway Communities Mental Health and Wellbeing Fund 5,000 5,000 17,000 17.000 22,000 22,000 TOTAL FUNDS 126,121 64,478 190,599 Page 11 continued...
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022 10. MOVEMENT IN FUNDS-contlnuod Nel movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement irb funds Unrestrlcted funds General fund 136.499 194,0211 42,478 Restrlcted funds Dumfries and Galloway Carers Strategy- Counselling for Car8rs Robertson Trust DGHB NHS Endowment Fund Dumfries and Galloway Council Communities Mental Health and Wellbeing Fund Third Sector Dumfries and Galloway Communities Mental Health and Wellbeing Fund 51,920 15.000 3,250 151,9201 115,0001 13,250) 10,000 (5,0001 5.000 30,000 {13.000) 17.000 110,170 188,1701 22,000 TOTAL FUNDS 246,669 1182,191) 64,478 Comparntlves for movement In funds Nel movement in funds Al 31.3.21 At 1.4.20 Unrostrictad funds General fund Accommodation Fund Stsff Wages & Training Fund 6,442 50,000 15,522 54,157 60.599 50.000 15,522 71.964 54.157 126.121 Restricted funds Corra Foundation Macmillan Fund 12,000 7,250 (12,000) 17.250} 19,250 119,250) TOTAL FUNDS 91,214 34,907 126,121 Page 12 continued...
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 MARCH 2022 10. MOVEMENT IN FUNDS-¢ontlnued Comparative net movement in funds. included in the above are as follows.- Incoming resources Resources expended Movement in funds Unrestrictod funds General fund 132,440 {78,283) 54.157 Restrlcted funds Dumfries and Galloway Carers Strategy- Counselling for Carers Corra Foundation M8cMillan Fund Robertson Trust Response Recovery and Resilience Grant Lottery Fund Scottish Government Wellness Fund DGHB NHS End(Iwment Fund 51.920 {51,9201 {12,0001 17,2501 {15,000) 112,0001 {7,2501 1 5,000 1,000 9,900 2.000 3,250 {1,0001 {9,9001 (2,0001 3,2501 83,070 {102,320) {19,250) TOTAL FUNDS 215,510 1180.6031 34.907 Unrestrlcted Funds General Fund The general fund is avaiLqble lo be spent on any of the purposes of the charity. Accommodation Fund These are funds that were transferrod from thg General fund to *ssisl wth the funding of new premises. staff Wa es & Trainir) Fund These are funds that were Iransferred from the General fund to assist wth provision of an increase to wages earned and with providing additional staff training. Restrfcted Funds Dumfries and Gallowa Carers Str8t Counsellin for Carers Funding from Dumfries & Galloway Council towards the provision of counselling services lo carers. Robertson Trust Core funding to assist with d8livery of services lo clients across Dumfries and Galksway which has been fvlly spent in the year. DGHB NHS Endowment Fund Covid 19 Carer Health and Wellbein Funding lo develop a young persons counsellor service. ort Dumfries and Gallowa Council Communities Mental Health and Wellbein Funding to provide free counselling sessions. Fund Third Sector Communities M8nlal Health and Wellbein Funding lo provide free counselling sessions. Fund Page 13 continued...
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022 11. RELATED PARTY DISCLOSURES There were no related party Iransaclions during the year. Page 14
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 INCOME AND ENDOWMENTS Donatlons. legacles and grants Donations Grants Prostal& Cancgr UK 401 216.930 532 110 199,830 217,863 199.940 Investment Income Interest 513 501 Charltablg activitiès Clients Hire of rooms Registration feos and contributions Genesis counselling services Bank Workers Charity Royal Navy and Royal Marines 17.450 6,340 84 8,395 250 9.963 350 203 271 28.293 15,069 Total Incomlng resour¥ 246,669 215,510 EXPENDITURE Chatable actlvltles Wages Employers NIC Pensions Insurance Light and heat Telephone Advertising Sundries Staff travel Rent Cleaning Building maintenance & repairs Meetings and development Computer expenses Subs & fees Office costs Training CPD Counsellors Mediation fees Water charges Carried fotward 135,868 3.122 1,219 1.243 1,935 1,017 520 60 2,973 14.096 1.487 6,219 586 4,359 138.523 3,932 1,434 1,339 3.533 266 283 2,200 13,471 1,601 246 567 6,483 335 2,766 947 278 600 1.699 1,762 1.720 490 180,375 178,804 This page does not form part of the slatutory financial statements Page 15
RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Charltable activities Brought forward Computer equipment 180.375 249 178,804 332 180.624 179.136 Support costs Govgman¢o costs Accountsncy and legal fees Bank charges 1,140 427 1,176 291 1,567 1,467 Total resources expended 182,191 180.603 Ngt incomè 64,478 34.907 This page does not form part of the statutory financial statements Page 16