awriiy flegislration No. 043567 Ikotlandl Sr4>tttsh Charlty IM4xporated Organ15ètlon 140. C51100978 IScotl8ndl INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT LEGAL AND ADMINisfRATIVE INFORMATION Chirlty number1Sroili 043567 Prbn¢lp•l •ddr•ss Butterhole Oalteattie DG5 4LX R•rt•r•d offlt• Birknsfvaw House 8tsttefhole DOIattle C5 4LX Independent Salnt & C 26 Heh Street Annan DumIrS & Gallwav I12 &
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT CONTENTS Trustees. rert Independent examiner's rep)rt ststemert offinancial actiwThes 8alance sheet N¢xes to the financial statements 6-11
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT TRUSTEES, REPORT FOR THE YEAR ENDED 30 NOVEMBER 2024 The trustees present thelrannull report and finarKial 5tstements for the yearended 30 NrF•emtrr 2024. The hnanclal statements have been prepared in accordance with the ac(ountin8 policies set out in note I to the hnancial statements and comply with the chariiy's Memornndum and Amcles of Association. the Charitse5 and Tfustee Investment Iscotlandl Att 2CQ5. the Charitses Account5 (Scotlandl RegulatioA$ 2({•5 affendedl ond-kcounnng and Repornng by Charities.. Statèment of Recornrnended PrartKe applicable to charifies weparin8 their accounts in accordance with the Flnancial Rep(irting Stsndard applicab in the UK and Republi¢ of Irel•nd IFRS 1021- la5 amended for accounting perlods commenclni from l January 20161 Oblectl¥•s and ¥rtl¥ftl•s The charrty's objects are l. The 4d¥aThcement of healih through the kYo4lslon ol evthnce based psyrhological Inter¥entyons to relie¥e the 5ufferin8 of individL¢als or thetr lamlty membery or frnds, of community 8roups who suffer Irom ment•1 health i55ue5 ITh the Dumfries and Galloway aiea and Sufrounds. 2. The advancement of educ•tlon of Indfvidu•ls and the community thrOh the Pr1140 ol edttal workshops and proBrarnmes for indlvlduals of thelr f•mity member5 or frnds. or communlty groups who suffer from rnental htalth Issue5, includin¥ the provision of Informatlon, support •nd aifvke In the Dumfrlesand Galbw•yai¢a and surrounds. 3. The •dvan¢ernent ol connkt rewlullon or torllIOon through the prtylslon of med6•kn or •djudication of mlsundersi•ndlng5, d15a8reements, dlsputes or tonfiict tweeTh IndNlduals , lamily members or comrnunities tn the Dumfrles and G•ll¢)w•y area and surrounds. 4. The advancement of citiienshlp or community dtvelopAnt throu8h ihe imprryrtmeni of the sttlal Infrastructure ol Dumfrles and G•lloway and surrounds and by •ssi5tinK pwple who are ai a diydvant•Ke beuu5e Df thelr 50clal clrcumstances and to entourage mar8lnallsed communrtbes to work together fof social unity •nd provide a range of soluthjns thai Indl¥ldy•ls ¢•n use to address lsxs •nd cornmunlty coheslon. There has teen no ch•n¢t In these QtyettiS duriw the )ar. The trustee5 have ld due regard to Wldance Issued ty the Charlty Cornmisslon In decldin8 wt athvths the charfty should undertaP. A(hle¥ements and perlowrn• Fln•bKl•l rvlew The charity continued In the •th•n(ement of It's obieth¥s duriry the yèar and had a SuU$ of fvnds of É20,70512023.. surplus E15,7371 for the 31 eAded 30th November 2024. It Is the polty of the charlty that unre5tdued fvnds whKh not been designated lor a specth"c use should te malntained It a level equtvaleni to between three and six month'5 exndItre. The trustee5 consider that reserve5 at this l¥el will ensure that, in the event of a si8nrficant drop In lundin& they will be able to COne the charitvs current a£VIde$ while con51deraiioN Is yven to ways in wh*h ad¢&tional fvnds m•y ralsed. Thfjs level of ieserves ha5 been rnalntained throughout the ar. Under the memoondurn and artic$ of a550cfjatKJn . the charity ha5 the power to any In¥estments whKh the tru5tee5 see ht. The trustee5 have as5e55ed the major risk5 to whKh the charity is FSed. and are satislied thatsystemsare in place to miti8ate exposure to the majoT risks. The Charity plans to continue in the advanrnent of it's obJe(ttves tyTMwking with the Icol comftviity and other organi5ations to lurther these plans.
INCREASED ACCE55 Z PSYCHOLOGICAL SUPPORT TRusfEES' REPORT (copinNUED) R)R niE YEAR EPIDED 30 Af•VEM8ER 2024 The tharity is a Scottish Chanty Incorpornted 0mF3010. Th¢ tru5tee5 served durin8the year and up to the d•te of *nature ststementswere: Tliy li IisIEL'S' IL'LTrUTt WJS &pproved byihe Board of TruMe¢&
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT I rewrt on the financlal statomènts of tho chariry (Dr the •r end•d 30 Mcwmbw 2024. whfjch arn Mt out On Pa8•s 4 to ii. rwonsibllitle5 oltrnstots•nd The charity's trustees are ie%pon5iblE fo¥ the prEparatron of the linancial stmenis In Can¢t with the ierms of the Charities andTrusteÈ Investrrerbts IScotlarKII Act 2(MlS anrtt Charities Accounts Istottsodl fte8ulation$ 2006 Th eh•fity's trustees consider that the audit reqU1reffnt ol legulation ICqIMal to Icl of the 2LM16 Accounts Re8ulab"or& does not applv. r( Is reswnsSbility to examine the hnal31 Ststents as Yle section Hllllcl of Act and to state whethef parncular Matte havecome to my atteniion. Ba$ of Indepe1•1 ew¥mlrnr's stst•m• Indepd•t statem Yoijr att•nrion is driwn ro firt that th• charlty has y•p•r•d thnaficlal statements •ccord•rt• wlth Aetoufifjfi8 and ieporrin& bv Charl5 oreparin¢ thelr OCCDUDt5 in accordaTrce with the Financial R•.portln¢ Standard iprAitabltr in thp UK nd Republic ol IlaThd IFRS 1021 in prtference lo the kcountirq and rteporrin£ try Charities.. Ststemeftt ef RecomrnerKSed Practtce issued l 25 whkh Is rerftrrnl to In the ¢Ktant reylalions but has been wlththawn. l understand thai th15 ha5 been done In orderforthe flnanclal stattments to wthldea true and talr ¥lew In •cwrdance wlth Generally Accepted Accountin8 Pr•rtice effeaive for rekKJrtfni perbds be8innin8onor after l J•nuary 3015. In wnnecdon with my vAmination. no Lher matter exttpt that referr•l to tn the ffious p•rnBryJh has come to my atteThtton'. lal whth gi¥ts rne reaJonable c•use io belithe that in •ny matenal re5ped qLreffent$.. lo keep accovnYn8 record5 in accryd•nce wilh 44111141 of tht 2(5 Art and Res¥1>n 4 d the 26 counts Rewlatons.' and to prepare hnancial stements ¥thkh accord wlth the •ccowty"ni reco$ Ind cc4nply with KulatiOn 8 of the 2Cffi kcounis P*iulalon have not been met or Ibl to which, In my oplnlon, attention bt drawn in orrfer to enible • proper uftderstan(hn8 of the an(lI statements to be leatd. Saint & Co 16 Fligh siet Annan Dvmfrie5 & Gallowav DG12 6AJ
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED30 NOVEMBER 2024 Totsl fuThls 2024 2023 Oonamns and grnnts 71.883 66,970 CharItae acrNities 51.178 51,233 Nrf Income forth¢ yearl Nrt movement in lunds 20.705 15.737 Fund balances at i Dttember 2023 72.974 57.237 Fund bo1gn¢es at 30 No¥eml)er2024 93.679 72.974 The statement of financial attivmes includes all gains and10sses recrwised the ar. The ststement of thnanclal acOvffjes includes all Bains and losses reuenised in the *ar. irKome and expenditure derNe from continvingattivmes.
INCREASED ACCE55 2 PSYCHOLOGICAL SUPPORT BALANCE SHEEr ASAT30 NOVEMBER 21724 2024 2023 Fijod 355et5 Tangible assets 1.930 2.412 CuTfÈnt assots Debtors Cash at bank and io hand 25.309 68.3 71,796 93.665 11.9161 71.796 11.2341 Crtdltors.. •mounts due vlthln on¢y¢ar li Net ¢iirrent •ssets 91.749 7Q562 Tot•1 4ssets kn cwrvrt 1¥1115 93.679 71974 The fisnd5 01 ihe ¢harrty Re5rricted income funds 93,679 71974 93.679 71974 The financial ststements were apprfftd the irurtees .... *L51zJ.._. airperson
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 A¢¢oUnt1 poticl¢s Chality Informa0 Increased Access 2 P5ycholcyal &Jpport 15 a Scottish Charity Inc0rpcwad lknnisaiion. J.1 Accounting ton¥ention The financial statEments hè¥È been prepared in accordarKe wth the charit¢5 governing docurrent, the CharitiÈs Att 2011. FRS 102 "The Finantial RewJrrin8 standard applKabk in ihe UK and Republic of Irelantl" the Charitie$ 50RP "A¢counting and ReFK)rrin8 by Charmes.. Ststement of Recommended Pr3cDce applicable to chafitie5 PQPaTing thelr accounts in accordance with the Financial Reporrin8 aThdard applicable in the UK and Republic of Iland IFRS 1021" The charity is a Public Benefit Entity as defined ty FRS 102. The charrty has takers advarrtage of the pThisJns in the SORPforcharrbes not to Wep0 a strtement of cash flows. The ftnancial statements have departed from the Chaiiiies (Accounts and Rerts? Regulations 2( OTr to the extent requbred to provide a tr and fail view. Thi5 departure ha5 invofved lollowin8 the Ststement of Recommended Practice for charities applying FRS 102 rather than the ve15 of the 5teof Re[OrThnded Practice which is referred to in the Regulations but which has since been withdrawn. The financial 5tstefrentS are prepared in 5terlin& which is th? fvn¢tional Cunency of the charity. MoThetary amounts irs these linanc&al ststernents are rounded to the neare51 £. The fioancial ststerrents have prepared under the historKal mst convention. Ird[fied to indude the WaluaOn of freehold properries and to incIJe Investmeni properries and certain financk?l insiruments at far valuel. The principal accounting policies athjpted are set bekw. 1.2 Going ¢on¢ern At the time of approving the financial staterrents. the tru5tee5 have a reasonable eXpecln that the charity has dequate resoufces to continue in operational existence for the foreseeable futvre. ThLt5 the trustees continue to adopt the going concern basis of accowtin8 in preparing the financial staternents. 1.3 Charltable fur Unstried fund5 are available for use at ihe dretiOn of the trustees in fvJrthence of theircha¥itsble objectives. Restrirted fvnds are Subject to 5pecthc condrbons th)nO or grantors as to how they nw be used. The purp)ses and ses of the restrthd fvnds are set out in the notesto the finanual statements. Endowment funds are subjert to 5PEcific Condrn5 fy doTry5 that the caprtal must be maintslned bythe chartty. 1.4 InEomlng resource5 Income Is recognised wherb the charrty is legally entitled to r( after any performance condtttons have beers met. the mounts can te measured reliabty. and11 Ès wobable that income wll i recewl. Cash donations are recogTri5ed on receipt- Other (k)nations are reccyised once the charity has been notilied ()f the donation, unless performance ¢ondilK)ns require deferral of the amovnt. Income tax recoverable in relation to donations receNed underGift Aid or deedsof ttNenafit 15 recOgned at the tir of the donation. Le8aties are recognised on receipt or otherwise frf the charity has been of an impendifi8 distribution, the amount 15 known. and rece¢pt is expected. If the amount is not kncrwn. the Ba£Y is treated as a tor¥tin8ent a55et.
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT NOTES TO THE FINANCIAL STATEMENTS ICONTINUEO) FOR THE YEAR ENDED 30 NOVEMBER 2024 Accounti pol Icontlnuedl ExpenditurE Is reco8ni5ed once there is a Wl orconstrwb¥E oblieation to transfer economlc beneh"t to a third party is probable that a transfer of economK benettts will i required in Settment. and the amount ol the obli83tion can be measured ieliably. Expendituie is ctsssified ty adivffy. The costs of each activtty are made up of the iotal of dirrft co#$ and shared costs. intluding support cost5 invofved in undertakin8 eath actwity. Direct costs attribLrtable to a single activity a allocated diTectly to that athvity. Shared costs whith contribute to rrK>re than one activity and support COSt5 which are not attributable to a single attivrty a apw)rtioThed between those acti¥iEies on a basis cofisistent with the use of resource5. Central stsff costs are a11tt3ted on the basi5 Of time 5Ferbt. and depre(kiti0Th charges are èllwted on the porbon of the sset's Use. 1.5 Talts1 fixed a55ets Tangible lixed a55ets are inknalty MeaSud at C(15t and subsequentty [sled at cost orvalLgtion. net of depreciation and èny irnpairment kjsses. Depreciation ts recognised so as to write off the c05t or of assets le55 their residual val5 over thelr useful 14¥es on the following bases: Ofve equipment 20X reducing balance The gain or loss arisinR on the di5$al of an asset Is detemined as the drfference between the le p¥cKeed5 and the cairyingvalue of the a¥et. and 15 iecc6nised in the ststement of financial actwitie& 1.6 Impaimient of fixed assets At each reporring end date. the charity revEws the (arrying amounts of its tanwble assets to detemlne whetheT there is any indication that those a55et5 have suffered an impaifrYrbt lo55. If any such indication exists, the recoverable amount of the a55et is estimed ift orderto determine the extent of the impairrnent b55 lif any>. 1.7 Cash and cash quilents Cash and ¢ash equwalents include cash in hand. deposits held at (all with baThks. other short-term liquid inve5tment5 with original maturities of ihree months or less. and ban overdrafts. Bank overdrth5 are shown within trKJrrowin85 1 current lfjabiliknÈS. 1.8 Flnandal Inrments The charlty h65 elected to appty the wovisions of Secrth 11 '8asic Fsnanckil Instrnrrnts' ènd Section 12 .her Financial Instruments15sues' of FR5 102 to all of it5 hnanckal instrurnents. Financial inrMen1% are recognised in the dbarFWs balarKe She when the charsty becomes party to the contractual pfovisions of the instrurnent. FinancSal assets and liabilities ale offset. with the net amunts presented in the financhil 5taternents. when there is legally enforceable righr io set off the relnISed afTlntS and there is an inteniion to settle on a net basis orto reèlise the asset and sett the liability simuh3ne0u5.
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT NOTES TO ThE FINANaAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 Atcountlry pdlcles ICortfjnu•dl Basic hnancial asset5. whKh include debtor5 and ush and bank b•l•n¢es. • initialty measurÈd a transactiors prlce including transaction costs and are subsequently carried at arnorti5ed cost using the effectwe interest method unless the arraThKen¢ constitutes a hnancinE tranucbon. where the trdns•rtion is me•sured at the presert vale of the future receipts dbscounted at o market Trte of Inte$t. Financial a$5ets ¢1•55thed •$ e1¥able 1th1 one year are not am01$. 8vskflnvnclollknbllll 8a5ic hnancial liabilitr'es, including credr(ors and bank loans are initialty reco8ni5ed at transaction prKe unle55 the arrar$8ernent constitutes a hnancint traThsa(tioTh. where the debt instrument 15 ffa5ured at the presert value ol the future paynnts dlscounted ai a mat rnte of Interest. FlnarKlal IlaklItieS Classi as paY?e within one year ats not amorrised. Debt Instrurrnnts are subseqwrfly carrled at èftJYtÈd cosL ¢tffertIVe Intefe5t rate rmthod. Trade creditors are obllg3tions to pay for 8oods or seThKes ihat ha¥e been aCquId In the ordlThary course ol operations Irom suppllers. Amounts payabte a clas$5hed as Cufrent Ikbllities if payt is wlthln one year or less. If ngt, they ale presenied as non-current liabilitfes. Trade (dilOrS are recognised initial1 at transacDon prfce and subsequently rneasured ai •mortlsed uslni the effethve Inierest ftthod. Dere¢tyAllloA olftmndollknblllll¢s Fln•nclal lIalItIeS deftto8nlsed when the ¢h•rWs ¢ontr•ttu•lobNyYons txplrt ty •re dlsch•ryed or uncelled. In the èpplkation ol the charrtws accountin8 polk4 the trnstees are requlfed to make ludyments, estimates and a$5umptton5 about the carWTh8 amount ol assets and Ilabllities that are noi readity apparent from other sources. The esfjrnate5 and a$slI1ed assumpDon5 are based on hIoIal expefknce and oiher laciors that are Tr51dered to te relevant. Actual result5 may dsffer from these estimates. The esYm•tes and vndertying assumptJns are revled on an bays. Rthslons to 4¢countin8 esfjmates are reco£ni5ed In the period In which the esttmaie Is revSsed where the rvNisiors •ffecis On that periol. or in the perk)d of Ihe tvlsltsn and luture periods where ihe re*lslon affects knih Cunt and ( periods. Income Imm don•iioN •nd lund5 2023 2024 Donat5ons and Éffts 71.883 66,970 Donatlons Ilfts other 71.883 66,970 71.883 66.970
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT NOTES TO THE FINANCIAL ATEmENTs (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 Charitsble Ocbvities CharItae Charitable Expendff¢ure Expenditure 2024 2023 Wa£e5 Insurance 35.218 635 27.117 594 Project C05t5 Office expenses Travel expenses Sundry expen5e5 Accountanry Rent 4.316 2.492 2.965 146 14.598 1.311 2.207 137 924 666 Depreci¥ty)n 603 51.178 Sl.233 51.178 51.233 Net mo¥emeb)t In lur 2024 2023 The net movement in funds $5 ststed after Chargin(¢eillMÉ). Fees paYae for the independent examination of the charity'sffinancial sktements Depreciatton of owned tangible fixed assets NoThe of the trustees lor ary per50n5 (onnected wrth theml recep any remunernth)n or benef the charfty during the year. Emplo The average mnthty number of ernployees during the was: 2024 t4urnbEr 1023 Plumber There were no emplOS whose annual remunerath)n was rIre ihan £f4).LKL).
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT NOTE5 TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 AIOVEMBER 2024 TalOn The charity is exempt from taxaiion on its athl1 becattse all its •pplied for charitsble purposes. Tanglble flxed assets equlpment Cost At l Oecembey 2023 4.956 At 30 November 2024 4.956 Depreclatfion and imp•innEnt At l December 2023 Depreciation charged ifi the yEar 2.544 482 At 30 November 2024 3.026 C•TrI[ amount At 30 November 2024 1.930 At 30 November 2023 2,412 10 Oebtors Z024 2023 Amounts falllby e{thin oneyear. Other debt5 25.3CI> 11 cdItOrs. amounts11 due wlthln one *r 2024 2023 OthercreditCrf5 Arcruals 1.286 630 604 630 1.916 1.234 10-
INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024 ft*strkt fvnds The restricted funds of the charity comprise the UneXpend balarKes of &Jnation5 and ¥Trnts held on trust sublett to specihc condltions b¥ doThors a5 to how they may ke used. At i De¢ember IrlnIf ResourcesAt JO November expended 2024 71.974 71.883 151.1781 93,679 Pr•¥lous yMr. At I ri•umbw IrK•ml 2022 R•souAt 30 Novemb•r 2023 57,237 66.970 151,2331 72,974 11