REGISTERED CHARrrY NUMBER: SC043664 ofthe Trustees and Financial Statrments for the Year Ended 31 Au st 202 Human Develo rnent Scotland Contents of the FitMn¢ial St nded IAU ust 2025 Page Report of the Trustees Independeni Examinerfs RqK>rt Statement of Finan¢ial A¢tivities Balantt Sheet Notes to the Firwjcial Ststements an Develo ment Scotland Trns forthey En The trustees present their rep)n with the financial ststements of Human D¢velopment Scotland I'HDS. or'the Charity") for the year ended 31 Au8llSt 2025. Th¢ tn￿te¢S have adopted the provisions of Ac¢ounting and Reportin8 by Charities.. Statement of Recommended Practice applicable ￿ Charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Irelgjhd IFRS 102) {effe¢tive l January 2019). owEcrivEs AND AcfIviTIES Objeetives The Charity's PUTposes ar¢.. Improvitjg health and social care professionals, understanding of, and ability to apply, psychodynamie Wdys of thinki1￿ specifically by delivering.- (i) A training escalator for profession￿5 working with adults, ¢hildren and young Fwple. {ii) A post qu￿lf1¢at10n CPD prograrnrne., and {iii) Consultancy and supervision servi¢¢s for practitioners and organisations,. and - Reducing mental distress by d¢liverirhg p5ychodynami¢ ¢ounsBlling atld Psychoanal￿1¢ psyclK>therdPy to the public. Our Aims Vision A mentally healthy and emotionally well Scotlond Mi551011 To relieve tnthtal and emotiona] distress by irtcreasing the a￿labilIty of, and acces5 to, high qua]ty psychodynami¢ and psycIM)analylit counsellinu & psychotherapy for all who nced them. Strgt¢gic objectives I. To iTnprove health & social eare professionals. understsnding of. and ability to apply. psYchodYt￿nic ways of thinking. 2. To reduce mental distress by delivering psychodynamie eouwlling & psyrhoana]ytic psythotherapy to the public. Dellvery objeetive5 i. 'ro deliver a Iiiiining?'escalalor' for prof¢ssiona]s worktng with adults, and children & yO￿g people. 2. .10 run a posl-qualificailon CPD programme. 3. To dvliver scrvices for praclitionerg & organisations leg EAP, supejvision. consu]tsn¢y). 4. To provide a psy¢hodynamir Counsellin￿p$Y¢hotherapY serV￿e to the public (adults. childr¢n & familie5). Busin￿5 objcrtives l. l._slahli%h 111)% a% Ih¢'go-10' 50urcc of training In psychodynanic counselling and p5ychoth¢r4py. 2. MaiDlain expand Ihc affordable therapeutic service. 3. M8jtilain an effiLien¢ And effective'HQ function to SUPPOrt the deliv¢ry of training and servt¢e& Page I ment Scot]and ort of the Tjustees rthe Year Ended 31 Au 25 ACHIEVEMENTS AND PERFORMANCE Re￿e￿ of the yeY4r The twn¢s of the charity's tNste¢s I'the Board") at the date of this trustees, rel￿ are shown on page 4. Other thaD th¢ changes mentioned below, th¢re were no other changes in the period since I Septembcr 2024 to the date of this report. Lindsay Shrubsole held the rol¢ of Chair throu8hout the year, but during the year inforncd the board of her intention to resign from her roles as tTUSte¢ a￿d Chair by th¢ end of 2025, and did so in tkc¢mber. Lindsay's skills and expeTi¢nGe were greatly valued by the Charity, and the IK>aTd expre55e5 its gratitude to Lindsay for her valuable cot)tribution to HDS. Joe Laffety was app)inted a5 a tru5*e in August 2025, and tix>k over &8 Chair in Decemiyr 2025. Sarah tknyle Tes]gr￿ as a ttustee in AprKI 2025, aod the Lx)aTd would like to that￿ her for her consid¢rable input during her lim¢ as a trustee. The Board met 7 times during th¢ year and contÈnu¢d to focus on their governance andoversight role. Two'away days, wett held in November 9￿d May. During the November se55kon, th¢ focus on exploring way5 to expand HDS'S external influence and profJl¢, and to develop the th¢rapEutir servic¢. The May session focussed on tnjstee recruitmcnt requirtments, work rcquired on Equa]ity, Diversity and Inclusion. and rew¢w gf organisational goveman¢e. Throughout the year the Board focussed on- l. Ensurin8 the continuing financial viability of the Charity. 2. LobbyinglPromotinE Psychoanaiiryi¢ thinking, 3. Expanding our TherdFeutic Services. 4. Improving the organisational stjucture to provide bd*rcontainment forstaff and students. 5. Equality. Divetsily and Inclusion. A¢￿deMiC t￿nin Doctor*te Child Ind Adole5een¢ Psychother9py tr8illiDg (CAP) The 2024-25 year was the final academi¢ year forth¢ 2021-2025 CAP cohortof 5 trainees. All Iraine¢s are on course to complete th¢ir doctoral theses. 9￿d excell¢nt feedback w&8 received from the exlemal ¢xamin¢r in relation to both the quality of teaching delivered, and the high academic standard of the trainees, work. There ¢ortlinues lo bc a strong working relationship with Rolxrt Gordon University {'RGU') who validalc IhL progrunmq and wilh NHS Educalion for Scotiond I'NES") who coThfirni¢d funding for a third cohort of th¢ wursL. sla¥lin&i Jn Septembcr 2025. I'(iyr%e leads Lynnc Cnnway ond Gillian Donachy retired from their wsts at the end of the yw, ond th¢ tru51ees Ihank Ihcin lor their signilicani Input over two successful cohorts of the CAP programme. Kasia Zych was appointed 4Lty iouf5L leod I1￿M Septcmbcr 2U25 f()r Ihe third run of the programme, with Jay Dhillotl apwjllited as ¢trlead from April ?026. MSrJPI)*tgrgdugle l)iplom# in P5ycho8Dalytic Observat￿tt and Retiective Pradiet: Thergpeutic Work With I'hildren & Young Pe(bi)l¢ ITWCYP) 'IlILrL wvre 18 %tudLiil% Liirolled on the TWCYP course in this academic y¢aT, with 2 students enyollryl for thc M%c. 'lThr¢*' %ludcnls siradiiiilLd ¢11 lh¥ end of the acadeTnic year. with 2 obtaining their MSC. and I with the PGDip. I I ncw %ludenls wcrc fCCfuiI￿ for the 2025126 aGademic ye&T, with 5 fijnded placement5 made availabl¢ by NES. ludy events l)urinb Ihc ycar. IhrLL .ji)Iiii %ludy events foi Sludenis on the clinical {CAPI and pre-¢linical ITWCYP) c(iur4¢s lix)k pluL¢.'IhLs¥' brou¥hi iiilLniiilivn4lly retK)wned speaker5 to HDS to explore the topics of.. Pa8e 2 Human Lkvel Re ort of the Tjustee IAU - Dual Citizenship and Wicked Probl¢ms.' A leadership S￿¢¢ ill child a[￿ adolescent psy¢hoanAiytic psychotherapy IAndr¢w Dawson artd Linda Ellis) A Confusion of Aggre55ion {Katy Lewis) Finding an authenti¢ voi¢¢.' observatio￿ intuition and the use of the Counter-t￿nsferenGC in child psychotherapy (Margaret Rustin) Human Relations ind Counselling (HRC) POSI￿aduate Diploma - numbers ￿ntinUed to be high on the wwse with 16 sttthnts graduating in the year, and a fiJrth¢r cohort of 18 S￿d¢nts completing theiT first year of training. The Children, Young People and their Families course ran with I l thdents enrollel 3 of whom were fomier PGDip students. 10 students completed 5UCCC5sfully, with the remainiJJg studeni granted an ethnsion. The Msc with 3 students in the year, with one graduating ￿ the year and the remainithg 2 ¢xpe¢ted to complete in early 2026. Approva] was received from COSCA to deliver the pOst￿UallrIe&tJQn ¢¢rtificate in Counselling Supervision. Wlth the first cohort taking place in 2025126. Short courses conference5 and event8 Alongside our core work of academi¢ traithing, we continued to deliver i rdnge of short wurs¢s, continuing ptofessional development ond alumni events. Our ser¥ice is acceptirtg self-referrdls and the number of Clients in¢reased slightly on the previous year. We continued offLr Irainee placements to students from ihe HRC Diploma coutse. The service offers affordable counselling io all who could benefit froin it. and the addition of the tr￿n¢t$ eoables usto offer a furtherreduction in costto clients. EIDS also continued lo offer therapeutic services throughout the year to e]nployees through agreements with a numbcT of etnploycT5. mainly Third Sector organisations and local auihorities, although engagement with this servicc is r¢du¢in giv¢n the wider adoption of bn)ader Employee A55iStance Pro8Tammes by organisations. W¢ Continue lo explor¢ ways to extend the reath of our serV￿c through advertisit)g, marketing and collaiK)ralion with oihLr ()rgiiini%llli(Ins. and by cxpanding our therapeutic offerings to in¢lude Child and adolescent psychothLrapy. adult psy¥h()IhLrilPy iind byroup %upervision. Adminibtyiiliv¢ S14trand Volunl¢¢J> I'hL'fL' WLfL' nc) tslafy Changes during the year. and the teatn continued to put their efforts into keeping the IrRinirh8 and pLralio11s running. blNAN<'IAI, Rb,Vlb;W l)iiring IhL yL¢ir IhL rhaTily had incominx resources of £430,803 {2024.. £417,901) and expenditure of £444.Vl)I l?0?4.. £4U¥.¥_541 IL'Jdiiigk 10 a dcfjcil for Ihc ycai of £13.288 12024.. surplus £12,770). The defitit was driven larbpL'ly hy l(Iwer tniiimL Inini ii>nlraLL% wc>rk, 'fhc Irvslcc5 focussed on the need to increase income from this and oiliLf iiiiii-Ll)r¢ 41)urces. utid iirl L.xploTinLi way$ lo do qo. Nei assets at the year end ar¢ a total of £131,892 (2024.. £14%.11101 wilh £115.4?4 111 ￿tn£[￿l lund% l?0?4-. £1.17,7121. Page 3 ment cotland Re rt of the Trustees for the YearEnded 31 FINANCIAL REVIEW Reserves poliey Th¢ charity h&$ considered the r￿erVeS required thd have taken into account their Current and liabilities. The trustee5 aim to maintain free reserves in unrestricted funds at a level which equates to approximately thT￿ Tnonth5 of unrestri¢ted Charitable expenditure. The trustees considcr that this level will provide sufficient funds to ¢ftsU￿ that support and governance wsts are wv¢red. For th¢ y¢ar to 31 August 2026 this ha5 been estimated ￿ £110,773 based on expendiwre in th¢ year to 31 August 2025. The ba]ance held as unrestricted funds at 31 August 2025 was £125,424 of which £124,080 are regarded as free r¢s¢rv¢s, after allowing for funds ti¢d up in tangible fixed &gsets and investmetlts 12024.. free resejves £135.7351. The level of res¢rv¢s &s at 31 August 2025 are sutYi¢ient to meet ihe target ￿ set out above. STRucfuRE, GOVERNANCE AND MANAGEMENr Constitution The charity is ¢onstituted as a Scottish Charitable Incorporattd Or8anisatiotL and was established on 19 December 2012. Re¢ruitment Ind appointment of Dew trustets Trustees (members of the ix)ard) are appointed at th¢ AnllU￿ General M¢eling under the tern)5 of the Consiittltion. T￿$￿e$ cath a]so be ¢o-opt¢d to the tK)ard at any board meeting during the year bui must stand Lknwn for re-election at the subsequent AGM. New Tnjstees are selected through app]i￿10n process which ensures they have the appropriate skil]s and knowledge required to create a Strong balanced tK)ard. REFERENCE AND ADMINISTRATIVE DETAILS Rtgistereil Charity nurnber SC043664 Prineip21 gddre5S 4ih I',loor- South Suite Victoria Charnbets 142 Wesl Nile Str¢et Glasg)OW GI 2RQ 'rru5tee5 'I'w%lLes Mhairt kae- Tr￿urer l)chhiL I Iindle Iresignd 28.11.241 l.ind%ay Shrubsole- c.hair Iresigned I1.12.25) MiihaLI Smiih Jonaihan Dellafield Bult PuulinL Brown %ardh lknylL lappoinkd l.10.241 Ir¢signed 22.4.26) NiL(Ilnyl ACPA FCIE ( i)W42n & l)artncrs Litniled 1.'116 6KK Page 4 Human Develo ment Scotlalld Re rt of the Trustee5 forthey Approvcd by orderof the board oftruthes on... .................. .................... and 5i8ned on its behalf by.. Joe Lafferty. Trusttt Page S Ind dent ExgJnin¢r's Re rtkn the Trustee5 of I report on the accouThts for the year ended 31 Augiist 2025 setow on pages seven to seventeen. Respettive respon$ibilitie5 of tru$t¢¢5 #Nd exarniDer The charity's trusttts are responsible for the preparation of th¢ a¢¢oynts in accordantt with the tenns of the Charities and Trnste¢ Invesknent (Scotlandl Act 2005 and the Charities AGrounts (Scotlandl Re8ulations 2￿16(￿5 arnetLded}. The charity's trustees consider that the audit requirement of Regulation IOIIXal to l¢} of ihe Acwunts Regulatiotjs does not apply. It is my responsibility to examine the accounts as required und¢r Section 44(IKcl of the Act and to state Ivhether particularmatter5 have come to my attention. Bgsis of the indet*ndent examiDerfs report My &xaTnination w&% carried out in accordance with Regulation I l of the Chariti¢s A¢¢ounts {Scotland} Regulations 21Kk6. An examination in¢ludes 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 wiusual items or disclosures in the accounts, and sceking Cxplanations frorn you as trust¢¢s wncerning any such tnatters. The Prec￿ureS undertaken do not provide all the evidence that would be required in an audi¢ and consequently I do ￿t express an audit opinion on the view given by the accounts. Independent exgminer'8 8tstement In connection with my examination, no maffer has come to my attention '. 11) which gives me re&8onable cause to believe that, in any material respec¢ the requirements to kttp a¢¢ounting records ui a¢¢ordan¢e with Section 44(IXal of thc 2005 Act and Re8ulation 4 of the 2006 Accounts Re8ulations' and to p￿part accounts which a¢¢ord with the a¢¢ounting records aT￿ to comply with Regulation 8 of the 2006 Accounts Regulations have not been met. or 121 to which, in my opinion, att¢ntion should be drawn in order to enable a pro￿ understanding of the accounts 10 be reached. Maihew Gillies LLB (Honsl ACPA FC Full member of the Association of Charity Independent Examiners C'owan & Partners Limited ()0 ('Iin51ilulion Street I,'dinhurgh Ihi¢ 201512026 Page 6 Statement of Fina￿tIal Actlvllies for th¢ 31.8.25 Total funds 31.8.24 Unrestricted fijnd R¢strict¢d funds funds Note5 INCOME AND Ef4DOWMEiYfs FROM tknnatioThs and l¢gaci¢s 275 275 5.122 Charltabie ictivities Core charitable &tivities 416,355 416,355 391.811 Other trading activities Other in¢orne 12,514 1,659 12,514 1,659 19,892 1,076 Total 430,803 430,803 417,￿1 EXPENDITURE ON Raising funds Rwsing donattons and legacies Other trading actlVLties 592 26.893 592 26,893 585 28,513 27,485 27,485 29.098 Charitable activities c.ore ¢haritsble actLVIti¢s 415,606 1.000 416.606 379,756 Totsl 443.091 1.000 444,091 408,854 NF.T INCOMEIIEXPENDITURE) 112.288) (13,288) 9.047 RF.CONCII.IATION OF FUNDS Tolal funds brought forward 137,712 7,468 145,180 136.133 IY)TAL FIINDSCARRIED FORWARD 125,424 6,468 131,892 145.180 CON'fiNIIINC. OPFRATIONS All inLC)IIIL nd LXPLndiiurc derive from continuing activities. I'hc Sialcinenl of financial activitie5 Lncludes all gains and losses r¢¢ogDised in the year. The fomk part of these f￿ancial statem¢nts Page 7 IAU t202 31.8.25 Total funds 31.8.24 Total funds Unrestricted filnd Restricted funds Notes FIXED ASSETS Tangible assets 14 lJ44 1.344 1,978 CURREf4T ASSETS Debtors Cash at bank and in Iwid Is 8,121 167,578 8,121 174,046 15.003 236,037 6,468 175,699 6,468 182.167 251,040 CREDlTOtL8 Amounts fallin8 due within one year 16 (51,619) {51,619) (107,838} NET CURRENT ASSETS 124.080 6,468 130,548 143.202 TOTAL ASSETS LE&S CURRENr LIABILITIES 125.424 6.468 131.892 145.180 NET ASSETS 125,424 6.468 131,892 145,180 FUNDS Unre5tncted futjds Restricted fund5 17 125,424 6.468 137.712 7.468 TOTAL FUNDS 131.892 145.180 The financial statements were approved by the Board of Trustees atkd authorised for ..I'b M" Tr?.6. and were signed on its behaif by: 15SUe on - Trusiee The note5 fortn part of these fmancial Statements Page 8 Human Devel Tnent Scotland Notes to the Financia] Statements they IAU GENERAL INFORMATION Human Development Scotland {'the charity" or "HDS") is a Scottisb Ch￿lIable Incorporated Organisation r¢gist¢red in S¢otland. The regi5tertd office which is also tbe prin¢ipai address is shown on page 5 - Referenc¢ and Administrative Detail5. ACCOUIYnNG POLICIES Basis of preparing the fitLaDci81 staternents The financi￿ statements of the chaTity. which is a pthlic benefit entity under FRS 102. have been prepared in accordance with the Charities SORP {FRS 102) Accounting and Reporting by Charities.. Statement of Recommended Pra¢ti¢¢ applicable to charities preparing their accounts in accordance with the Financi Reporting Standard applicable in the UK and Republic of tTeland IFRS 102) leffective l January 2019y, Finwjcial Reporting Stsndard 102 'The Financial Reportin8 Standard 4)pli¢able in the UK and Republic of Ireland, and the Chartties and Tnjstee Investment Iscotlandl Act 2005. Tbe [￿￿icial statements have been prepared under the historica] ¢os¢ conv¢ntion. Th¢ ￿cOUnts ore pres¢nt&l in sterling which is the chsrity's functional currw¢y, and rounded to the nearest pound. No changes have been made to the b&sis of prepwing the fmancial statements this year or kn the previous yearfs financial ststements. Going CoDtern The Imstees consider that there no materiai uncertainties aEout the Tn]st's ability to continue 8 going concern and there are 5uffici¢nt reserves to meet the reserves policy detailed on page 4. therefore the accounts att PTepared on a going ¢oncern basis. Accounting tStim#tes ond #reas of judgernent Thc preparation of the ftnancial ststements ¢onfoTtns with the requirements of the Chatities SORP and genernl aLLepie(l a¢wun¢ing principles. The only arei in which it is considered that a¢¢ounting estimates and area5 of judbjemcnt have been applied is depreciation. the policy on which is outlined below. Income All income is rccognised in the Statement of Finan¢ia] A¢tiviiies once the charity has entitlement to the funds, it 15 pr()bd61¢ thai the in¢om¢ will be received the am(XEnt can be me&sured reliably. Donnlions recognised when re¢eived. Grant incorne 15 rtcognised within chsritable activities and is Tewgnised when the charity has entitl¢menl lo ihe rund8, any perfamiance related conditions attached to the grants are mel it is probabl¢ that the incotn¢ will be rcccivcd and Ihc amount can be M￿￿red reliably. Income froffl contracts and r(K>m hire is recognised as invoi(Yd when the services provided. ('harilablc Aclivilies includtng Courses and tyition are rewgMsed as invoiced and where related to PL'rli)miwce nd spccific deliverablc5. are accounted for&5 the charity earns th¢ right to Consideration by its perfomillnce. Iiiii)iiiL i% only deferred where entitlement ¢onditions have thot been met or related services have not b¢¢n pA>vidL(l ul Ihc year eiid. Illlnk Inleresi is rccognised when received. Page 9 Human Notes to th¢ Financial Stakments - cont2nued forthe Year Ended 31 Au U5¢ 202 ACCOUNTING POLICIES- cont1D￿ed Expenditu Liabilities are recognised as expenditure as soon as th¢re is a legal or ￿nStrU￿1v¢ obligation ¢omn]itting the charity to that expenditure. il is probable that a transfei of ewnomic beneflts will be required in settl¢ment and the amount of the obligation Can be measured reliably. Expenditur¢ is a￿ounted for on an accruals b&8is and ha5 b¢¢n classified under headings that aggregate all cost related to the category. Where Costs cannot be d￿￿tlY attributed to particular headings they have been a]loat&l to activities on a basis CODSj$tent with the of resources. Tangible fixed 955ets D¢ptt¢iation is provided at the following at￿Ual rdtes in order to write off each a5SCt over its estimated usefi]I Improvements to property Fixtures and fittings Computer equipment 250Aon reducing balathce 25Vo on cost 200/0 on cost The poli¢y is to capita]ise &%sets where they have an ex￿ed usefut life of over one year. TIMtion The charity is exempt from tay on its ¢haTitsble activities. Fund accounting Unrestricted fvnds Can be in a¢¢ordan¢e with the charitable objectives atthe discretion of the trustees. Restricted funds can only be used for particular ￿$tri￿ed putTroses within the objects of the charity. R¢stric¢ions arise when specified by the donor or wh¢n thnds are raistd for particular r￿trICted purposes. Further explartation of th¢ nature and purwse of each fi]nd 15 included in the tLOt¢5 to the fLnan¢ial staiemcnts. Me&surernent of debtors Trade and other debioTS are r¢wgnised at the setdemeTht amount due after any trade di5couril offLred. Prepayments are valued at thc amount prepaid nct or athy trade discounts due. Cash At Bink and on HAnd c.ash al bank and cash in hand includes cash any short temi high]y liquid investhients with a short imalurily of thr¢¢ monihs or less from the date of acquisition oropening of the deposit or similar a¢¢ow)i. Creditors Loan$ Credilor5 and loan5 are recogtlised wher¢ the charity has a present oblt8ation resulting from a past eveni thai will pr(ibobly rL'%uII in Ihe Iransfer of funds to a third pty a￿d the amourtt du¢ to settle the obligatioii can mc&%urLd Dr cslimaled reliably. Creditors and loans aye nomiaily T¢wgnised * their settlement amouni nlllr Ili?wing l(Ir any Iradc discounts due. VA'I. Human tkvcloptn¢n¢ Scotland is VAT rewsterd and in¢om¢ and ¢xpenditure is recognised net of VAT. Page 10 COll1iiiuid,,. Human tkvelo ment Scot]and Notes to the Financial Statem¢nts- coniinued for the Year Ended 31 Au U5t 2025 DONATIONS AND LEGACIES 31.8.25 Total fithds 31.8.24 Totsl funds Untestricted fund5 Restricted fund5 Don￿lOnS 275 275 5,122 OTHER TRADING AcrivrriES 31.8.25 Tot nds 31.8.24 Total funds Unrestriaed fiujds Restricted fi￿d$ Generating fiJnds- Contra¢is Roorn hire and refreshments 6.325 6.189 6,325 6,189 17,4(V) 2.483 12,514 12,514 19,892 INCOME FROM CHARITABLE ACrnqTIES 31.8.25 31.8.24 Activity Core charitable a¢tivities Core charitable activities Core charitable activities Core chaTitable activitits Confe￿nCeS and event5 Short Co￿rseS Tiaining and tuition C.ouns¢11ing 2,080 360 24.000 356.469 10.982 403,346 10,929 416,355 391,811 RAISING I)ONATIONS AND LEGACtEs 31.8.25 Total fijnds -31.8.24 Unrcstricted funds Restri¢t¢d filnds fulld5 Siaff costs oirice costs 500 92 500 92 500 85 592 592 -$8.5 OTIIF.R TRADING AC.TIVITIES 31.8.25 Tot funds Unrestri¢t¢d funds Restricted ruThds 18,753 3,737 18.753 3,737 9,509 -f7 978 iindriL ()Ily¢c ￿nI 1,055 1,055 606 325 2.408 325 2,408 I,C)20 20,893 26,893 Pagell Hutnan Develo ent Scotlattd Notes to the Financial Statements- continued for the Year Ended 31 Au ust 20 CHARITABLE ACTIVITIES COSTS Dire Costs (see note 9) Support costs (see note 10} Tota]$ Core charitable activities 324,426 92,180 416.606 DIREcf COSTS OF CHAKITABLE ACTIVITIES 31.8.25 31.8.24 Staff costs Insurance Telephone Sundries Staff ttav¢I Academic staff costs Counsellor costs Office rent 8,876 3,564 217 611 42 21S,281 12.991 12,876 8.858 3.442 175 767 193,268 10.624 11,926 È 11 University ac¢reditation Marketing costs Books and literature Vcnu¢ ¢osts Office costs Copyright li￿1￿¢$ Subscriptions IT software and consumables Post, stationery and storage Event ¢osts 57.778 892 620 533 7,3(A 248 401 880 531 721 60.162 1.063 138 456 6,247 347 199 497 1.087 297 324,426 299.634 10. SUPPORT cosrs Governon¢e cosls Core charitable a¢(ivities 92,180 Supwrt costs, included in the above. are as follows.. Covernxnct ¢ost$ 31.8.25 Core charitable activities 31.8.24 Toi Insurancc ALLounlanLy and leyl fees LLgJal fvL'5 orii¢i' reni UIIILL L()515 'r¢lLphi)n Depr ofcoinpulcr s()Ilware 1268 1.760 1,950 7,177 1.629 541 349 ,()8 4.17 lwicd forword 15,674 15,&47 Page 12 Human ment Scotland t t the Financial Stat¢n]ents- continued SUPPORT COSTS- tontitiutd Governance costs- CODtinlled 31.8.25 Core Charitable activities 31.8.24 Tot activitics Brought foNard Admin s￿arieS Bank fees Post, stationery and storage RepaiTS and mwntenanc¢ Sundry expens M¢rnbershiplSubscriptions IT software and consumable5 Depln propejty improvements 15,674 65.634 954 531 2,525 33 384 6,161 284 15,647 58,041 66 379 ,514 199 419 3,478 379 92.180 80,122 TRusfEES' REMUNERATION AND BENEFITS The Trustees serving during the year were not paid for the time on the board however the following Trustees aTried oui 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 trusleel received £250 for luloring on the Therapeutic Work with Children and Young People coutse. (2024.. £1.800). Debbie I lindlc resigned from the IMioJd effective 28.112024 . the figure alx)ve refleas WO￿ caffied out whilst in ]x>sl as a Twslee. No Iruslee5 Lir¢ (>n ihe payroll for Human Development s￿lIand and payments to board Mem￿1$ for un%ulidnLy work are approved by the board and are allewable withtn the constitution. I'.XLLpI as rLPOrted above, no Iru51ees (who are th£ charity's key management personnel) nor any pcrs(Ins LonnL*lcd with th¢m rL'¢¢tved any remun¢ra¢ion or other benefits for th¢ year to 31 August 2025 or ihe year t() .1 I Au¥ttsl 2024. Truyl¢N' expenses 'There were no I l Au&iii%l *U*4. Irusle¢s' expenses paid for th¢ yw end¢d 31 Aug￿ 2025 nor for the year ended PaBe13 Human Devel ment Scthland s to the Financial Statements- contin 12. STAFF COSTS 2025 2024 Gros5 Salarie5 Employers National Insurance Employer Pejjsion Cotttributions 199.089 175.381 9,168 7,695 192,244 9,080 219,320 The average monthly number of employtts durÉng the y¢oxwas ls follow5.' 31.8.25 31.8.24 No cmployee5 received ernoluments in excess of £60,000. 13. COMPAIL4TIVES FOR THE sfATEMENT OF FINANCIAL ACT]NITtES Unrestri¢*d fi]nd Restricted fi]nds Total fijnds INCOME AND ENDOWMENTS FROM Donations and legacies 5.122 5,122 Chiritable attivities Core charitable activitie5 391.811 Other trading activities Other income 19,892 1,076 19,892 1.076 Tot81 417,901 417,901 EXPENDITUREON Raisin% funds Raising? doDalion5 and legacies Oiher Irading aclivilies 585 28.513 29,098 29,IV)8 C.hwritgblc artivitit Corc charitsblc activities 378.756 1,000 .179.756 Tolil 407.854 I,O(K> 40a,854 NET INC.'OMEI{EXPENDITURE) 10.047 (1,000) 9.047 Rb,C'C)P4C'.11.IA-I'I()N OF FUNDS T(11411 fund5 brought forward 127,665 8,468 TOTAI, FIINtKS C'ARRIED FORWARD 137.712 7,468 'Th¢ li¥ur¢s ab(Iv¢ art for the Year¢nd￿ 31 August 2024. Page 14 Hutnon Devel Notes to the Financial Statements- ¢ontinu¢d for the Ye En IAll ust 2025 14. TANGIBLE FIXED ￿ETs Improvements Fixtures Computer equipment property fittings Totsls COST At I Sewffljber 2024 and 31 August 2025 6.490 8.878 4.1>69 19.437 DEPRECIATION At I September 2024 Charge for year 5353 284 8.878 3228 350 17,459 634 At 31 August 2025 5,637 8,878 3,578 18,093 NET BOOK VALUE At 31 August 2025 853 491 1.344 At 31 August 2024 ,137 841 1.978 DEwfoRS 31.8.25 31.8.24 Trdde debtors Other debtors VAT 5,832 869 1.420 14,306 437 260 8.121 15,00.1 16. CREDITORS: AMoup¥fs FALLJNG DUE WITHJN ONE YEAR 31.8.25 'rrade ¥r¢dilors %ocial sc£urity and other taxes 4,809 5,235 1,110 340 27,000 13.125 46.048 4.170 ()Ihcr Creditor5 Dcfcrrcd incotnc Ac¢ruLd ex￿nseS .640 25.200 51.619 107.8.18 RetoneiliAtion of Deferred Income DeferTed inLom¢ in 2025 comprises of RGU Registration fees invoiced for 2025126 prior to the year end. BalTrnce as at I Scpl¢mb¢r 2024 Am(iunl% T¢IL'4I%Ld duritlb> ihc year AiniiiiJil% dLfLrred during the year Ilulanc¢ ill 31 Augu.%12024 25,200 Page 15 oniinij¢d,,, Humart Develo ment Scotland Notcsto the Financial Statement Endd31 Au st 2025 tttinued 17. MOVEMENf IN FtTrlDS Net movement in funds At 31.8.25 At 1.9.24 U￿r￿trICted funds Generdl fund 137.712 {12288) 125,424 Re$trirttd funds Working below the surface Scottish Child Psychotherapy TTUSt Child and adult conf¢ren¢e fund Jock Sutherland Library Fund 5(K) 1,276 4.247 1,445 500 276 4.247 1.445 11,tKK)I 7,468 11.000) 6,468 TOTAL FUNDS 145,180 (13.288) 131,892 Net movement in funds, included tn the ab)ve aTE &% follows.. ItJ¢oming resources R¢source5 ¢xpettded Movement in fund5 Unrestricted funds Generdl fund 430,803 (443,0911 {12,2881 Restrirted f¥ndg Scottish Child Psychotherapy Tnjst 11,0001 11,0001 TOTAL FUNIY3 430,803 (444,091) {13.2881 Compgrntive$ for movemeDt in Net movement in funds At 31.8.24 At 1.923 Uthr¢strirttd fund5 Gcncral fiind 127,665 10,047 137.712 Reslricted funds wurK"in￿l bL'I()w Ihc surface SLLil1isli ('hild l)5yLhoiherapy Tnjst Child an(1 aduli wnference fund Jock %uihLrldnd l.ibrary Fund 5(K> 2,276 4247 1,445 500 11.000) 1.445 8,468 (i.o(Kk} 7.408 TOTAI, FIINI)S 136.133 9,047 141 180 Page 16 onliJiii¢d... velo mertt Scodand otes t eFin for the Year ded ents- continued ust 025 17. MOVEMEf4T IN FUNDS- continued Comparative net movement in funds. Includ￿ in the abov¢ are as folltsws.. Incomittg r¢sourc¢s Resource5 ¢xpended Mov¢ment in fvnds UDrestrieted funds Gert￿ fund 417,901 (407,854} 10,047 Re8trAct¢d funds Scottish Child Psychotherapy Trust 11,IK)o) 11,000) TOTAL FUNDS 417.￿] (408,854) 9.047 Working Below The Surface - Donation received specific to a series of planned "Working Below th¢ Surface" seminars. The balance h&$ been carried foThvard for use in 2026. Scottish Child Psychotherapy Trust - The Trust WoU￿j up in 2012 and 8tfted funds to HDS with the condition that they be used tt> support the developn]ent of the TWCYP (Therapcutic WO￿ with Children and Young People) training course and for TWc￿ student bursaries. Two bursarie5 of £500 eath were awarded in 2024125. the b￿rS￿leS are being promoted to S￿dents the balance is king Carri￿ forward to future years. Children And Adult Coofcrence Fund Funds donated to sllpw>rt ￿la]ng ajjd events which address issue5 arising for practitioners working with IK>th adults & children. There an agreement by the boanl vn how to spent this fund prior to the Covid-19 pandemic, however the pandemic has caused plans to ehan8e and lh¢ fund is currently bEin8 carricd forward to future ye&rs with plans to re-address this in 25126 now that the ¢Jfecls of ihe pandemic have subsrded. Jock Sutherland Library Fund - a th>nation given by Debbie Ffindle {tru5tee) with th¢ idea of makinb a publi appeal for more funds.Thi$ Tnoney is being used to re-organise our library of Psy¢hoan21yiic and Psychodynanii¢ litetature lo make it a¢ces5ible. 18. RELATED PARTY DISCLOSURES Oiher than those retK>rted in Noie 11 {truste¢s rernuneration 8t￿ bettefitsi. there were no rclaled pBrty tr8nsaLlions in the yearended 31 August 2024 orth¢ year ended 31 A￿gUSt 2025 that ￿quire disc105urL'. Page 17