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
DOI￿attle
C￿5 4LX
Independent
Salnt & C
26 Heh Street
Annan
DumIr￿S & Gallwav
I￿12 &

INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT
CONTENTS
Trustees. re￿rt
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•emtr*r 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 fr*nds, 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 thrO￿h the Pr￿1140￿ ol ed￿tt￿al workshops and
proBrarnmes for indlvlduals of thelr f•mity member5 or fr￿nds. 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 ￿tor￿llIO￿on 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 dtvelopA*nt 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 lsx*s •nd cornmunlty coheslon.
There has teen no ch•n¢t In these Qtyetti￿S duriw the )*ar.
The trustee5 have ￿ld due regard to Wldance Issued ty the Charlty Cornmisslon In decldin8 w￿t athvth*s the charfty
should undertaP*.
A(hle¥ements and perlowrn•
Fln•bKl•l r*vlew
The charity continued In the •th•n(ement of It's obieth¥*s duriry the yèar and had a Su￿U$ 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 ex￿ndIt￿re. 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 COn￿￿￿e 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 ￿F￿Sed. and are satislied thatsystemsare in place to
miti8ate exposure to the majoT risks.
The Charity plans to continue in the advan￿rnent 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 0￿mF301￿0￿.
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 st*menis In ￿C￿￿an¢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 reqU1reff￿nt ol legulation ICqIMal to Icl of the 2LM16 Accounts Re8ulab"or& does not applv.
r( Is reswnsSbility to examine the hna￿l31 Stste￿nts as Y￿le￿ section Hllllcl of Act and to state
whethef parncular Matte￿ havecome to my atteniion.
Ba￿$ of Indepe￿1•￿1 ew¥mlrnr's stst•m•
Indep￿d•￿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 Charl￿5 oreparin¢ thelr OCCDUDt5 in accordaTrce with the Financial R•.portln¢ Standard iprAitabltr in thp UK
nd Republic ol I￿laThd IFRS 1021 in prtference lo the kcountirq and rteporrin£ try Charities.. Ststemeftt ef RecomrnerKSed
Practtce issued ￿ l 2￿5 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 L*her 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 ￿qL￿reffent$..
lo keep accovnYn8 record5 in accryd•nce wilh 44111141 of tht 2(￿5 Art and Res￿¥1*>n 4 d the 2￿6
counts Rewlat*ons.' and
to prepare hnancial st*ements ¥thkh accord wlth the •ccowty"ni reco￿$ 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 leat￿d.
Saint & Co
16 Fligh si￿et
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
CharIta￿e 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¥111￿5
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 Informa￿0￿
Increased Access 2 P5ycholcyal &Jpport 15 a Scottish Charity Inc0rpcwa￿d 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 I￿land IFRS 1021"
The charity is a Public Benefit Entity as defined ty FRS 102.
The charrty has takers advarrtage of the pThis*Jns in the SORPforcharrbes not to Wep0￿ a strtement of cash flows.
The ftnancial statements have departed from the Chaiiiies (Accounts and Re￿rts? 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 5￿te￿￿￿of Re[OrTh￿nded 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. Ir￿d[fied to indude the Walua￿On
of freehold properries and to incI￿Je 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 eXpec￿l￿n 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
Un￿stri￿ed fund5 are available for use at ihe d￿retiOn of the trustees in fvJrthe￿nce 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 Condr￿n5 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 recOgn￿ed 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 Sett￿ment. 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 Ta￿lts1* fixed a55ets
Tangible lixed a55ets are inknalty MeaSu￿d at C(15t and subsequentty [￿s￿led 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 val￿5 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 impaifrY*rbt lo55. If any such indication exists, the recoverable
amount of the a55et is estim*ed ift orderto determine the extent of the impairrnent b55 lif any>.
1.7 Cash and cash *qui￿lents
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 In￿r￿ments
The charlty h65 elected to appty the wovisions of Secrth 11 '8asic Fsnanckil Instrnrr*nts' ènd Section 12 .￿her
Financial Instruments15sues' of FR5 102 to all of it5 hnanckal instrurnents.
Financial in￿r￿Men1% 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 rel￿nISed afT￿lntS 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 arraThKe￿￿n¢ constitutes a hnancinE tranucbon. where the trdns•rtion is me•sured at the presert val￿e 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 ff*a5ured at the presert value ol the
future payn*nts dlscounted ai a ma￿t rnte of Interest. FlnarKlal Ilak￿lItieS Classi￿ as paY?￿e within one year ats not
amorrised.
Debt Instrurrnnts are subseqwrfly carrled at èftJYt￿Èd cosL ¢￿tffertIVe Intefe5t rate rmthod.
Trade creditors are obllg3tions to pay for 8oods or seThKes ihat ha¥e been aCquI￿d In the ordlThary course ol operations
Irom suppllers. Amounts payabte a￿ clas$5hed as Cufrent Ikbllities if pay￿￿t is wlthln one year or less. If ngt, they
ale presenied as non-current liabilitfes. Trade (￿dilOrS are recognised initial￿1 at transacDon prfce and subsequently
rneasured ai •mortlsed uslni the effethve Inierest ft*thod.
Dere¢tyAllloA olftmndollknblllll¢s
Fln•nclal lIa￿lItIeS *￿ deftto8nlsed when the ¢h•rWs ¢ontr•ttu•lobNyYons txplrt ty •re dlsch•ryed or uncelled.
In the èpplkation ol the charrtws accountin8 polk*4 the trnstees are requlfed to make ludyments, estimates and
a$5umptton5 about the carWTh8 amount ol assets and Ilabllities that are noi readity apparent from other sources. The
esfjrnate5 and a$s￿lI1ed assumpDon5 are based on hI￿oI￿al expefknce and oiher laciors that are ￿Tr51dered to te
relevant. Actual result5 may dsffer from these estimates.
The esYm•tes and vndertying assumpt*Jns are revle**d 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 t*vlsltsn and luture periods where ihe re*lslon affects knih Cu￿nt 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
CharIta￿e
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￿(¢￿e￿illMÉ).
Fees paYa￿e 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 emplO￿S whose annual remunerath)n was rI￿re ihan £f4).LKL).

INCREASED ACCESS 2 PSYCHOLOGICAL SUPPORT
NOTE5 TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 AIOVEMBER 2024
T￿al￿On
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 debt￿5
25.3CI>
11 c￿dItOrs. amounts￿11￿ 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
Ir￿l￿nIf
ResourcesAt JO November
expended
2024
71.974
71.883
151.1781
93,679
Pr•¥lous yMr.
At I ri•umbw IrK•ml
2022
R•sou￿At 30 Novemb•r
2023
57,237
66.970
151,2331
72,974
11