REGISTERED CHARITY NUMBER: SC043664
Report of the Trustees and
Financial Statements for the Year Ended 31 August 2024
for
Human Development Scotland
Human Development Scotland
Contents of the Financial Statements for the Year Ended 31 August 2024
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 |
Human Development Scotland
Report of the Trustees for the Year Ended 31 August 2024
The trustees present their report with the financial statements of Human Development Scotland ("HDS" or "the Charity") for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives
To improve the mental health and emotional wellbeing of individuals, families and communities in Scotland, regardless of context and means, and increase the effectiveness of organisations to the public good by;
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providing professional education as a means to increase the resilience of individuals and communities, and for the understanding and development of mental health and emotional wellbeing in all contexts
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providing accessible and affordable therapeutic services
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supporting professionals in their work by all appropriate means, specifically by providing continuing professional development, supervision, opportunities for reflective practice and organisational consultancy services
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promoting the study of mental health and emotional well being
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undertaking research in the fields of mental health, emotional wellbeing and organisational effectiveness to contribute to the evidence base for interventions in these areas and disseminate the results to the public.
Our Aims
Vision
A mentally healthy and emotionally well Scotland
Mission
To relieve mental and emotional distress by increasing the availability of, and access to, high quality psychodynamic and psychoanalytic counselling & psychotherapy for all who need them.
Strategic objectives
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To improve health & social care professionals' understanding of, and ability to apply, psychodynamic ways of thinking.
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To reduce mental distress by delivering psychodynamic counselling & psychoanalytic psychotherapy to the public.
Delivery objectives
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To deliver a training 'escalator' for professionals working with adults, and children & young people.
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To run a post-qualification CPD programme.
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To deliver services for practitioners & organisations (eg EAP, supervision, consultancy).
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To provide a psychodynamic counselling/psychotherapy service to the public (adults, children & families).
Business objectives
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Establish HDS as the 'go-to' source of training in psychodynamic counselling and psychotherapy.
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Maintain and expand the affordable therapeutic service.
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Maintain an efficient and effective 'HQ' function to support the delivery of training and services.
Page 1
Human Development Scotland
Report of the Trustees for the Year Ended 31 August 2024
ACHIEVEMENT AND PERFORMANCE
Review of the year Trustees
The names of the charity's trustees ("the Board") at the date of this trustees' report are shown on page 5. Other than the changes mentioned below, there were no other changes in the period since 1 September 2023 to the date of this report.
held the role of Chair throughout the year. resigned from her role as trustee, vice-chair of the board and chair of the HRC training committee in March 2024. was our longest standing trustee and had been involved in HDS since it's beginnings. The board expresses its gratitude t for her valuable contribution to HDS. stood down as a Trustee in March 2024 in order to take up an employed role with HDS as Clinical Co-ordinator.
The Board met 8 times during the year and continued to focus on their governance and oversight role.
Two 'away days' were held in November and May. During the November Session, the focus was on addressing HDS's financial vulnerabilities, a topic that remained under discussion throughout the year. The May discussion centred around HDS's position in Scotland, with particular attention to how the Scope of Practice and Education (SCoPEd) framework impacts our organisation.
Throughout the year the Board focussed on -
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Raising Funds.
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Collaborating with other organisations.
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Improving the organisational structure to provide better containment for staff and students.
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Equality, Diversity and Inclusion.
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Expanding our Therapeutic Services.
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Lobbying/Promoting Psychoanalytic thinking.
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Training committees structure.
Academic training
Doctorate in Child and Adolescent Psychotherapy training (CAP)
The 5 trainees continued successfully through the third year of the CAP training which will run from 2021 - 2025.
Excellent feedback was received from the external examiner in relation to the quality of teaching delivered. Both the external examiner and Robert Gordon University (RGU) remarked upon the high academic standard of the third-year submissions.
In May 2024 the Association of Child Psychotherapists (ACP) carried out their 5-yearly re-accreditation of the course. The accreditation committee commended HDS and the course leads on their delivery of the training and there were no conditions attached to the re-accreditation.
HDS continued to follow up on the commissioned report submitted to NHS Education for Scotland and Scottish Government in 2023. This report outlined the requirements for improving access to, and the long-term sustainability of child psychotherapy in Scotland. It highlighted the importance of Child Psychotherapy in Scotland and HDS's position as the only training school in Scotland for Child and Adolescent Psychotherapists in Scotland.
MSc/Postgraduate Diploma in Psychoanalytic Observation and Reflective Practice: Therapeutic Work With Children & Young People (TWCYP)
There were 18 students enrolled on the TWCYP course in this academic year. 5 of these students were funding by NHS Education for Scotland (NES) to complete a two-year PG Diploma. There were no graduating students this year.
an experienced Child Psychotherapist and Analyst from Leeds, took over the role of course lead starting in September 2023.
We successfully achieved a re-accreditation with the University of Strathclyde for a further five year period from July 2024.
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Human Development Scotland
Report of the Trustees for the Year Ended 31 August 2024
Study events
During the year, three joint study events for students on the clinical (CAP) and pre-clinical (TWCYP) courses took place. These brought internationally renowned speakers to HDS to explore the topics of:
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Just Sit With It - How Psychoanalytic observation can sustain thinking and containment in educational settings
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What we can learn from Serious Case Reviews (
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Using the Tools of Psychotherapy in a Community Context
Human Relations and Counselling (HRC)
Postgraduate Diploma - numbers continued to be high on the course with 11 students graduating in September 2024. A cohort of 19 students completed their first year of training in 2023-24.
6 students completed the Foundations in Human Relations and Counselling certificate course with 4 progressing to the diploma course.
The Children, Young People and their Families course ran in 23-24 with 10 students enrolled. 8 students successfully completed the certificate with the remaining 2 requiring extensions.
The MSc did not run in 2023-24 but is running is 2024-25.
Staffing remained stable during the year with more recent graduates being invited to provide support for triad work with a view of succession planning.
Short courses
Alongside our core work of academic training, we continued to deliver a range of short courses and continuing professional development. The Couples Study and Clinical Applications group continued to meet until November 2023 when the group came to a close. This group was run by or many years and the board would like them to thank them for their efforts in this.
NHS Lanarkshire ran a further two iterations of our 10-week Infant Mental Health and Early Intervention with Under 5s and their Parents/Carers during the year, however this work has now come to an end.
Conferences and Events
Alumni
During the year, we had 4 gatherings of the HDS Alumni on Zoom which were all well attended and valued.
In September 2023, the speaker was HDS Alumni, who spoke on the topic, "Attuning to the Attachment Trauma of Adoption (Fresh Perspectives from a Range of Clients)". We received the following feedback from one of the attendees who joined us from Spain: "I wanted to pass on how much I enjoyed it - it was a stimulating presentation from and it was really nice to do a bit of small group work with like-minded like-thinking people. The event was run smoothly and it seemed the perfect blend of content and exploration."
In December 2023, the Alumni met in central Glasgow for an in-person social gathering enjoying drinks and a Christmas dinner.
In April 2024, the speaker was our Chair of the Board, who spoke on the topic of "Managing Clinical Risk from a Psychodynam
In June 2024, the Alumni met for a book review and discussion. Led by our convenor, Ross Chalmers, they looked at "The Anxious Generation: How the Great Rewiring of Childhood Is Causing an Epidemic of Mental Illness" by Jonathan Haidt.
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Human Development Scotland
Report of the Trustees for the Year Ended 31 August 2024
Recruitment events
During the year, we had two in-person Open Days for TWCYP and one virtual Open Day for HRC attracting 30 prospective students. We also exhibited at the University of Strathclyde counselling department's Diploma Market Stall event in October 2023 and April 2024. The stall attracts prospective students who we can market our courses to for future enrolment. We added 46 new contacts to our HRC course enquiries list after these events.
We ran three intensive study events as detailed above. We also had an in-person graduation event in September 2024 for the students from HRC.
Therapeutic services
replaced Clinical Co-ordinator of our Therapeutic Services in January 2024. Our service is accepting self-referrals and the number of clients increased steadily through the year. We continued to offer trainee placements to students from the HRC Diploma course. The service offers affordable counselling to all who could benefit from it and the addition of the trainees enables us to offer a further reduction in cost to clients.
HDS continued to offer therapeutic services throughout the year to employees through agreements with a number of employers, mainly Third Sector organisations and local authorities.
Staff and Volunteers
The staff at HDS continued to put their efforts into keeping the training and operations running. A new office manager, tarted in January 2024.
FINANCIAL REVIEW
Financial position
During the year the charity had incoming resources of £417,901 (2023: 415,547) and expenditure of £408,854 (2023: £428,317) leading to a surplus for the year of £9,047 (2023: deficit £12,770). Net assets at the year end are a total of £145,180 (2023: £136,133) with £137,712 in general funds (2023: 127,665).
Reserves policy
The charity has considered the reserves required and have taken into account their current and future liabilities. The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.
For the year to 31 August 2025 this has been estimated as £101,963 based on expenditure in the year to 31 August 2024.
The balance held as unrestricted funds at 31 August 2024 was £137,712 of which £135,735 are regarded as free reserves, after allowing for funds tied up in tangible fixed assets and investments (2023: free reserves £125,315).
The level of reserves as at 31 August 2024 are sufficient to meet the target as set out above.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The charity is constituted as a Scottish Charitable Incorporated Organisation and was established on 19 December 2012.
Recruitment and appointment of new trustees
Trustees (members of the board) are appointed at the Annual General Meeting under the terms of the Constitution. Trustees can also be co-opted to the board at any board meeting during the year but must stand down for re-election at the subsequent AGM.
New Trustees are selected through an application process which ensures they have the appropriate skills and knowledge required to create a strong balanced board.
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Human Development Scotland
Report of the Trustees for the Year Ended 31 August 2024
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC043664
Independent Examiner
Cowan & Partners Limited 60 Constitution Street Edinburgh EH6 6RR
Approved by order of the board of trustees on ...... 3/5/25................................... and signed on its behalf by:
Page 5
Independent Examiner's Report to the Trustees of Human Development Scotland
I report on the accounts for the year ended 31 August 2024 set out on pages seven to eighteen.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It 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 the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Cowan & Partners Limited 60 Constitution Street Edinburgh EH6 6RR
26 May 2025 Date: .............................................
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Human Development Scotland
Statement of Financial Activities
for the Year Ended 31 August 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 5,122 Charitable activities 5 Core charitable activities 391,811 Other trading activities 4 19,892 Other income 1,076 Total 417,901 EXPENDITURE ON Raising funds Raising donations and legacies 6 585 Other trading activities 7 28,513 29,098 Charitable activities 8 Core charitable activities 378,756 Total 407,854 NET INCOME/(EXPENDITURE) 10,047 RECONCILIATION OF FUNDS Total funds brought forward 127,665 TOTAL FUNDS CARRIED FORWARD 137,712 |
Restricted funds £ - - - - - - - - 1,000 1,000 (1,000) 8,468 7,468 |
31.8.24 Total funds £ 5,122 391,811 19,892 1,076 417,901 585 28,513 29,098 379,756 408,854 9,047 136,133 145,180 |
31.8.23 Total funds £ 411 386,836 28,220 80 415,547 656 39,203 39,859 388,458 428,317 (12,770) 148,903 136,133 |
|---|---|---|---|
CONTINUING OPERATIONS
All income and expenditure derive from continuing activities.
The Statement of financial activities includes all gains and losses recognised in the year.
The notes form part of these financial statements
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Human Development Scotland
Balance Sheet
31 August 2024
| 31.8.24 | 31.8.23 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 14 | 1,977 | - | 1,977 | 2,350 | |
| CURRENT ASSETS | ||||||
| Debtors | 15 | 15,003 | - | 15,003 | 5,663 | |
| Cash at bank and in hand | 228,569 | 7,468 | 236,037 | 178,258 | ||
| 243,572 | 7,468 | 251,040 | 183,921 | |||
| CREDITORS | ||||||
| Amounts falling due within one year | 16 | (107,837) | - | (107,837) | (50,138) | |
| NET CURRENT ASSETS | 135,735 | 7,468 | 143,203 | 133,783 | ||
| TOTAL ASSETS LESS CURRENT | ||||||
| LIABILITIES | 137,712 | 7,468 | 145,180 | 136,133 | ||
| NET ASSETS | 137,712 | 7,468 | 145,180 | 136,133 | ||
| FUNDS | 17 | |||||
| Unrestricted funds | 137,712 | 127,665 | ||||
| Restricted funds | 7,468 | 8,468 | ||||
| TOTAL FUNDS | 145,180 | 136,133 |
The financial statements were approved by the Board of Trustees and authorised for issue on ........3/5/25................................. and were signed on its behalf by:
The notes form part of these financial statements
Page 8
Human Development Scotland
Notes to the Financial Statements for the Year Ended 31 August 2024
1. GENERAL INFORMATION
Human Development Scotland ("the charity" or "HDS") is a Scottish Charitable Incorporated Organisation registered in Scotland. The registered office which is also the principal address is shown on page 5 - Reference and Administrative Details.
2. 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 (FRS 102) 'Accounting and Reporting 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
The accounts are presented in sterling which is the charity's functional currency, and rounded to the nearest pound.
No changes have been made to the basis of preparing the financial statements this year or to the previous year's financial statements.
Going Concern
The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern and there are sufficient reserves to meet the reserves policy detailed on page 4, therefore the accounts are prepared on a going concern basis.
Accounting estimates and areas of judgement
The preparation of the financial statements conforms with the requirements of the Charities SORP and general accepted accounting principles. The only area in which it is considered that accounting estimates and areas of judgement have been applied is depreciation, the policy on which is outlined below.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Donations are recognised when received.
Grant income is recognised within charitable activities and is recognised when the charity has entitlement to the funds, any performance related conditions attached to the grants are met, it is probable that the income will be received and the amount can be measured reliably.
Income from contracts and room hire is recognised as invoiced when the services are provided.
Charitable Activities including courses and tuition are recognised as invoiced and where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
Income is only deferred where entitlement conditions have not been met or related services have not been provided at the year end.
Bank Interest is recognised when received.
continued...
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Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
2. ACCOUNTING POLICIES - continued
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement 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 all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance Fixtures and fittings - 25% on cost Computer equipment - 20% on cost
The policy is to capitalise assets where they have an expected useful life of over one year.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted 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 statements.
Measurement of debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net or any trade discounts due.
Cash at Bank and on Hand
Cash at bank and cash in hand includes cash and any short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and Loans
Creditors and loans are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and loans are normally recognised at their settlement amount after allowing for any trade discounts due.
VAT
Human Development Scotland is VAT registered and income and expenditure is recognised net of VAT.
continued...
Page 10
Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
3. DONATIONS AND LEGACIES
| Unrestricted Restricted funds funds £ £ Donations 5,122 - 4. OTHER TRADING ACTIVITIES Unrestricted Restricted funds funds £ £ Generating funds - Contracts 17,409 - Room hire and refreshments 2,483 - 19,892 - 5. INCOME FROM CHARITABLE ACTIVITIES Activity Conferences and events Core charitable activities Short courses Core charitable activities Training and tuition Core charitable activities Counselling Core charitable activities Grants Core charitable activities Grants received, included in the above, are as follows: Perinatal and Infant Mental Health Details of the purpose and other details of grants received are shown in Note 18 6. RAISING DONATIONS AND LEGACIES Unrestricted Restricted funds funds £ £ Staff costs 500 - Office costs 85 - 585 - |
31.8.24 Total funds £ 5,122 31.8.24 Total funds £ 17,409 2,483 19,892 31.8.24 £ 360 24,000 356,469 10,982 - 391,811 31.8.24 £ - 31.8.24 Total funds £ 500 85 585 |
31.8.23 Total funds £ 411 31.8.23 Total funds £ 28,220 - 28,220 31.8.23 £ 1,305 19,920 339,859 9,250 16,502 |
31.8.23 Total funds £ 411 31.8.23 Total funds £ 28,220 - 28,220 31.8.23 £ 1,305 19,920 339,859 9,250 16,502 |
|---|---|---|---|
| 386,836 | |||
| 31.8.23 £ 16,502 31.8.23 Total funds £ 500 156 656 |
|||
| 656 |
continued...
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Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
7. OTHER TRADING ACTIVITIES
| Unrestricted funds £ Staff costs 15,571 Counsellor costs 9,509 Sundries 57 Office rent 978 Office costs 516 Telephone 262 Insurance 1,620 28,513 8. CHARITABLE ACTIVITIES COSTS Core charitable activities 9. DIRECT COSTS OF CHARITABLE ACTIVITIES Staff costs Insurance Telephone Sundries Staff travel Academic staff costs Counsellor costs Office rent University accreditation Marketing costs Books and literature Venue costs Office costs Copyright licences Subscriptions IT software and consumables Post, stationery and storage Event costs Bad debt write off |
Restricted funds £ - - - - - - - - Direct Costs (see note 9) £ 299,634 |
31.8.24 Total funds £ 15,571 9,509 57 978 516 262 1,620 28,513 Support costs (see note 10) £ 80,122 31.8.24 £ 8,858 3,442 175 767 81 193,268 10,624 11,926 60,162 1,063 138 456 6,247 347 199 497 1,087 297 - 299,634 |
31.8.23 Total funds £ 15,461 19,343 107 1,067 607 292 2,326 39,203 Totals £ 379,756 |
|---|---|---|---|
| 31.8.23 £ 6,815 3,649 195 415 135 197,669 6,870 13,013 49,516 700 324 235 7,339 158 60 831 780 1,009 450 |
|||
| 290,163 |
continued...
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Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
10. SUPPORT COSTS
| SUPPORT COSTS | |
|---|---|
| Governance | |
| costs | |
| £ | |
| Core charitable activities | 80,122 |
| Support costs, included in the above, are as follows: |
Governance costs
| Governance costs | ||
|---|---|---|
| 31.8.24 | 31.8.23 | |
| Core | ||
| charitable | Total | |
| activities | activities | |
| £ | £ | |
| Insurance | 2,191 | 2,322 |
| Accountancy and legal fees | 1,680 | 1,600 |
| Legal fees | 2,212 | 2,440 |
| Office rent | 6,647 | 7,253 |
| Office costs | 2,035 | 3,502 |
| Telephone | 437 | 487 |
| Depr of fixtures & fittings | - | 876 |
| Depr of computer software | 445 | 355 |
| Admin salaries | 58,041 | 71,482 |
| Bank fees | 66 | - |
| Post, stationery and storage | 379 | 169 |
| Repairs and maintenance | 1,514 | 689 |
| Sundry expenses | 199 | 376 |
| Membership/Subscriptions | 419 | 419 |
| IT software and consumables | 3,478 | 5,820 |
| Depr'n property improvements | 379 | 505 |
| 80,122 | 98,295 |
11. TRUSTEES' REMUNERATION AND BENEFITS
The Trustees serving during the year were not paid for the time on the board however the following Trustees carried out teaching and counselling services for HDS and were paid accordingly:
During the year Debbie Hindle who is a consultant child and adolescent psychotherapist (and a trustee) received £1,800 for the supervision of Doctoral students, teaching on Child and Adolescent Psychotherapy and Therapeutic Work with Children & Young People courses (2023: £1,080).
Alison Brown - Trustee received £3,811 for tutoring on the Human Relations and Counselling course (2023: £2,335). Alison Brown resigned from the board effective 31 March 2024 to become and employee in the role of clinical Co-ordinator. The figure disclosed reflects the work done whilst in the post as a trustee.
No trustees are on the payroll for Human Development Scotland and payments to board members for consultancy work are approved by the board and are allowable within the constitution.
Except as reported above, no trustees (who are the charity's key management personnel) nor any persons connected with them received any remuneration or other benefits for the year to 31 August 2024 or the year to 31 August 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
continued...
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Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
12. STAFF COSTS
| 2023 | 2023 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Gross Salaries | 175,381 | 170,602 | ||||
| Employers National Insurance | 9,168 | 8,848 | ||||
| Employer Pension Contributions | 7,695 | 6,523 | ||||
| 192,244 | 185,973 | |||||
| The average monthly number of employees during the year was | as follows: | |||||
| 31.8.24 | 31.8.23 | |||||
| Staff | 8 | 8 | ||||
| No employees received emoluments in excess of £60,000. | ||||||
| 13. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |||||
| Unrestricted | Restricted | Total | ||||
| fund | funds | funds | ||||
| £ | £ | £ | ||||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies | 411 | - | 411 | |||
| Charitable activities | ||||||
| Core charitable activities | 370,334 | 16,502 | 386,836 | |||
| Other trading activities | 28,220 | - | 28,220 | |||
| Other income | 80 | - | 80 | |||
| Total | 399,045 | 16,502 | 415,547 | |||
| EXPENDITURE ON | ||||||
| Raising funds | ||||||
| Raising donations and legacies | 656 | - | 656 | |||
| Other trading activities | 39,203 | - | 39,203 | |||
| 39,859 | - | 39,859 | ||||
| Charitable activities | ||||||
| Core charitable activities | 356,806 | 31,652 | 388,458 | |||
| Total | 396,665 | 31,652 | 428,317 | |||
| NET INCOME/(EXPENDITURE) | 2,380 | (15,150) | (12,770) | |||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 125,285 | 23,618 | 148,903 | |||
| TOTAL FUNDS CARRIED FORWARD | 127,665 | 8,468 | 136,133 |
The figures above are for the year ended 31 August 2023.
continued...
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Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
14. TANGIBLE FIXED ASSETS
| Improvements Fixtures to and property fittings £ £ COST At 1 September 2023 6,490 8,878 Additions - - At 31 August 2024 6,490 8,878 DEPRECIATION At 1 September 2023 4,974 8,878 Charge for year 379 - At 31 August 2024 5,353 8,878 NET BOOK VALUE At 31 August 2024 1,137 - At 31 August 2023 1,516 - 15. DEBTORS Trade debtors Other debtors VAT 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes VAT Other creditors Deferred income Accrued expenses |
Computer equipment £ 3,617 451 4,068 2,783 445 3,228 840 834 31.8.24 £ 14,306 437 260 15,003 31.8.24 £ 46,047 4,170 - 340 25,200 32,080 107,837 |
Totals £ 18,985 451 19,436 16,635 824 17,459 1,977 2,350 31.8.23 £ 4,198 1,465 - 5,663 31.8.23 £ 7,268 3,236 944 13,090 - 25,600 |
|---|---|---|
| 50,138 |
Reconciliation of Deferred Income
Deferred income in 2024 comprises of Human Relations and Counselling (HRC) students invoiced 24/25 prior to the year end.
| £ | |
|---|---|
| Balance as at 1 September 2023 | - |
| Amounts deferred during the year | 25,200 |
| Balance as at 31 August 2024 | 25,200 |
Page 15
continued...
Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
17. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Working below the surface Scottish Child Psychotherapy Trust Child and adult conference fund Jock Sutherland Library Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Scottish Child Psychotherapy Trust TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Restricted funds Working below the surface Scottish Child Psychotherapy Trust Child and adult conference fund Jock Sutherland Library Fund Bank of Scotland Foundation Perinatal and Infant Mental Health TOTAL FUNDS |
At 1.9.23 £ 127,665 500 2,276 4,247 1,445 8,468 136,133 Incoming resources £ 417,901 - 417,901 At 1.9.22 £ 125,285 500 4,276 4,247 1,445 857 12,293 23,618 148,903 |
Net movement At in funds 31.8.24 £ £ 10,047 137,712 - 500 (1,000) 1,276 - 4,247 - 1,445 (1,000) 7,468 9,047 145,180 Resources Movement expended in funds £ £ (407,854) 10,047 (1,000) (1,000) (408,854) 9,047 Net movement At in funds 31.8.23 £ £ 2,380 127,665 - 500 (2,000) 2,276 - 4,247 - 1,445 (857) - (12,293) - (15,150) 8,468 (12,770) 136,133 |
|---|---|---|
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Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
17. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Scottish Child Psychotherapy Trust Bank of Scotland Foundation Perinatal and Infant Mental Health TOTAL FUNDS |
Incoming resources £ 399,045 - - 16,502 16,502 415,547 |
Resources Movement expended in funds £ £ (396,665) 2,380 (2,000) (2,000) (857) (857) (28,795) (12,293) (31,652) (15,150) (428,317) (12,770) |
|---|---|---|
Working Below The Surface - Donation received specific to a series of planned "Working Below the Surface" seminars. The balance has been carried forward for use in 2025.
Scottish Child Psychotherapy Trust - The Trust wound up in 2012 and gifted funds to HDS with the condition that they be used to support the development of the TWCYP (Therapeutic Work with Children and Young People) training course and for TWCYP student bursaries. One bursary of £1,000 was granted in 2023/24, the bursaries are being promoted to students and the balance is being carried forward to future years.
Children And Adult Conference Fund - Funds donated to support training and events which address issues arising for practitioners working with both adults & children. There was an agreement by the board on how to spent this fund prior to the Covid-19 pandemic, however the pandemic has caused plans to change and the fund is currently being carried forward to future years with plans to re-address this in 24/25 now that the effects of the pandemic have subsided.
Jock Sutherland Library Fund - a donation given by (trustee) with the idea of making a public appeal for more funds.This money is being used to rebrary of Psychoanalytic and Psychodynamic literature to make it accessible.
Bank of Scotland Foundation - grant received of £3,430 in 2019 to cover the cost of soundproofing our counselling room as part of the affordable services pilot - the soundproofing was completed in October 2019. The costs of the soundproofing were capitalised and depreciation of this is charged to the Bank of Scotland Foundation Fund annually. This has now been fully depreciated bringing the fund balance to nil.
Perinatal and Infant Mental Health - Two year grant funding from the Perinatal and Infant Mental Health Fund to be received from October 2020 to September 2022 to provide infant mental health courses. The project has now received both years of funding - and came to an end in 22/23.
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Human Development Scotland
Notes to the Financial Statements - continued for the Year Ended 31 August 2024
18. RELATED PARTY DISCLOSURES
Other than those reported in Note 11 (trustees remuneration and benefits), there were no related party transactions in the year ended 31 August 2023 or the year ended 31 August 2024 that require disclosure.
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