Charity registration number SC047597 (Scotland) HEARING VOICES NETWORK DUNDEE (SCIO) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
HEARING VOICES NETWORK DUNDEE (SCIO) LEGALAND ADMINISTRATIVE INFORMATION Trustees other than office bearers (Appointed 4 S¢ptember 20241 (Appointed 30 May 2025} Chair Treasurer (Appointed 041Q912024) Charity number (Scotland) SC047597 Contact Address 21&222 Hilltown Dundee DD3 7AU Independent examiner BK Plus Limited 144 Nethergate Dundee DD14EB Bankers The Royal Bank of Scotland plc 133 Albert Street Dundee DD4 6PR
HEARING VOICES NETWORK DUNDEE (SCIO) CONTENTS Page Trustees, report Independent examiner's report Statement of financial activities Balance sheet Notes to the financi81 statements 8-15
HEARING VOICES NETWORK DUNDEE (SCIO) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees of Hearing Voices NebNork Dundee present their annual report and financial statements for the year ended 31 March 2025. Legal and Administrative Information The Hearing Voices Network Dundee is a Scottish Charitable Incorporation Organisation. registered on 20 July 2017 (number SC047597} and is govemed by constitution. Overview This year has been a period of significant growth and consolidation for the Haven. We have focused on strengthening our internal structures, expanding our support offerings. and enhancing collaboration with statutory and community Servi$. Our goal has remained consistent= lo provide a safe. inclusive, and supportive environment for voice hearers and others in the community facing emotional and mental health challenges. Our opening hours are Monday to Friday 10am-4pm and Saturday 9am-2pm. We currently have a full-lime operations manager, two part time support workers. a part time development worker, a part time kitchen coordinator and a part time office coordinator. Volunteers are a crucial part to the organisation and under the supervision of the development officer they support the activities of the charity. As of this reporting year. the Haven benefits from the dedication of 20 active volunteers (excluding board members). who contribute across a wide range of activities within Ihe organisation. Many volunteers support multiple areas. The current breakdown is as follows". Community KitcheF7= 9 volunteers Peer2Peer.' 3 volunteers Befriending= 3 volunteers Group Facilitation.- 2 volunteers Dropln Support. 2 volunteers Reception: 1 volunteer Miscellaneous Support: 2 volunteers The financial statements have been prepared in accordan with the accounting policies set out in note 1 to the financial statements and comply wilh the charity's governing document, the Charities and Tnjstee Investment {Scotland) Act 2005. the Charities Accounts (Scotland} Regulations 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Ihe Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicaLle to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" Achievements and performan¢e During the reporting period, the charity has worked alongside local and national organisations and bodies to provide a greater support mechanism for members arid afford a better awareness to external agencies and the general public. Introduced a more intensive 1..1 support structure and expanded our drop-in provision. Launched a new weekly group timetable. offering structured support tailored to individual needs. Developed a comprehensive internal recording system for communication. note-taking, risk assessments, and crisis managemenl. Strengthened partnerships with statutory and non-statutory agencies, enhancing the continuity of care. Created a shared sense of belonging and connection within our community hub. Overhauled internal processes including implementation of a new accoLJnling system, revival of our social media presence, and updates to operational policies and procedures.
HEARING VOICES NETWORK DUNDEE (SCIO) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support Provision All new members undergo an initial contact session to assess needs. risks, and agency involvement. Support options indude drop-in sessions, long-term and short-lemi 1.1 work, group participation, and general emotional or practical support. A new reflective tool. 'The Trèe,, has been introduced to assist in goal setting and personal development during 1..1 sessions. Daily, staff provide consistent emotional support and reassurance to attendees. A wide variety of support groups now run weekly (8 core groups), with additional informal sessions. Groups include support for voice hearers, general support, art, meditation, life skills, and social activities. New initiatives include a history group and improvised drama sessions, fostering creative engagement and emotional expression. Sewing group run by two members designing and making clothes thal support service users. Community Kitchen A weekly cooking group led by staff supports 3 regular attendees in leaming meal planning. preparation, food hygiene. and cooking skills. 1..1 cooking support is also offered for those unable to engage in group seltings. Discounted meals for members of the charity- Partnership and Collaborative Working Increased referrals and close coordination with Community Mentsl Health Team, NHS Tayside IC8rseview hospital) and other psychiatric services. Ongoing collaboration with NHS Community Nursing (monthly drop-inl, Learning Disability Team, Old Age Psychiatry. and Social Work. Strong links with community organisations such as Art Angel, Positive Steps. WRASAC, Advocacy, and Scottish Autism. Good Practice and Governancè Continued development of robust risk assessment and recording practices. Regular staff supervision and weekly team meetings support professional boundaries and reflective practice. Ongoing internal and external training aligned with staff development needs. Focus on the wellbeing and safety of both staff and community mèmbers underpins all activities. Funding Dundee Health and Social Care Partnership {DHSCP} continue to be the main funder. enabling the charity to operate its day-to-day activilies. In this reporting year we also received funding from the Lang Foundation to financially support people learning lo cook. TheArnold Clark Community Fund also supported the art group run by a dedicated art teacher. Financial review The results for the period are set out in the attached accounts. The Trustees are currently working towards achieving their reserves policy. which is to maintain unrestricted funds that equate to approximately three monlhs, expenditure. At the period end the reserve policy is not being met. At 31 st March 2025, unrestricted reserves amount to £30,087 12024-£21,391).
HEARING VOICES NETWORK DUNDEE (SCIO) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Golng Concérn After making appropriate enquiries, the Trustees have a satisfactory expedation that tho company has adequate resources lo cor)tinue in Jperalional exiglence for the foreseeable future. For this reason, they continLre to adopt th¢ going concem basis weparing financial slalements. Structure. gc•vernance and management The Trustees. slrat8gic leadership and governants dulles are carried out vla Six weekly Scheduled Board Meetings. During the peri(xl, operational day to day managoment ha8 been Carried out by Operations Manager. People with liv experience of mental health Ghallenges have a positive influgnc8 on Ihg direction of th& charity, and as such, al least trustee must be a voice hearer. Only full members of Ihe charity are able lo 8ervp a Truslees and are normally deded at the Annual General Meeting. Nomination tor a Trustee position must be made either in writing or during the annual general meeting. If nominations exceed vacancies, elections are held by a ballot. In addition to the Trustees elected. the Board may -opt up to two further tru51ees who, after COvOPtlon, wlll seNe until the condusion of the next annual general meeling. Iri the absen of members WFKS are willinq to be nominated or appointed as Truslees. vacsncies are advertised lo the wider voluntary sector via Oundee liolunteer and Voluntary Aclion (DVVA), Scottish Council for Voluntary Organlsal¥Jns (scvo). kscal newslettws and social media platforrns. The potential Trustee will complete an application form, Supply two references. PVG theck and meet the Boarcl prior to any appointment. Charilable Purpo The objecttves in the tharity's constitution are.. To relieve the suffering and distress of persons suffering from °hearing voicBs- dua to menlal Ilness To educate society, professionals and carers in what it Means to 'hear voices. an¢J the effects il has on the "hearer. To promole greater inlegrallon In the coMrnty for those who suffer mental health prlemS énd 6xporience "hearing voices" To provide mutual sUPP)rt for'voicg hearerB ond their Garer8. The triJqtp.p.8 of Hp.Éring Voieés Network Dundee who served durlng the year and up to the date of signaiure of Ihe financial statemen15 were. (R8sign8d 5 March 2025) (Resigned 17 May 20241 (App¢inled 4 September 20241 (Resigned 4 September 2024) (Resigned 13 Decpmber 20241 (Appointed 30 May 2025)
HEARING VOICES NETWORK DUNDEE (SCIO) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Trnstees, rep(rt was appr¢Tred by the Board of Trustees of Hearing Voices Network Dundeg.
HEARING VOICES NETWORK DUNDEE (SCIO) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEARING VOICES NETWORK DUNDEE OF HEARING VOICES NETWORK DUNDEE (SCIO) I report on Ihe financial slatements of the charity for the year ended 31 March 2025, which are sel out on pages 6 10 15. Respective responsibilities of trustees of Hearing Voices Network Dundee and examiner The charity's trustees of Hearrng Voices Network Dundee are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Account5 (Scodand} Regulations 2006. The charity trustees of Hearing Voices Network Dundee consider that the audit reqltirement of Regulation 10(1)(al-{G} of the Charities Accounts {Scotland) Regulalions 2006 does not apply. It is my responsibility to examine the financial ststements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to stale whether particular matter5 have come to my attention. Basis of independent examiner's statement My examination is Garried oul in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination indudes a review of the accounting records kept by Ihe charity and a comparison of the financial statements presented with those records. It also indudes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the Irustees Conrning any such Matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do nol express an audit opinion Dn the view given by the financial statements. Independent examiner's statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 44{1)(a) of the Charities and Trustee Investment (Scotland} Act 2005 and Regulation 4 of the Charities Accounts (Scotland> Regulations 2006, and lo prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland} Regulations 2006 have not been met, or 2. to which. in my opinion, attention should be drawn in order to enable 3 proper understanding of the financial statements to be reached. Pb (L LIJ BK Plus Limited 144 Nethergate Dundee DD14EB Date..
HEARING VOICES NETWORK DUNDEE (SCIO) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestricled Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Charitable activities Other trading activities 174,959 174.959 21,542 2,748 9,356 166.578 2,899 169,326 12.255 21.542 Total income 21,542 174,959 196.501 12.104 169.477 181,581 Expenditure on: Charitable activities 10,326 194,844 205,170 20.879 173,016 193,895 Total expenditure 10,326 194,844 205,170 20,879 173,016 193,895 Net Incomel{expenditure) and movement in funds 11,216 (19.8851 (8,669) (8,775) (3,539) (12.314) Reconciliation of funds: Fund balances at 1 April 2024 21,391 21,799 43.190 30,166 25,338 55,504 Fund balances at 31 March 2025 32,607 1.914 34,521 21.391 21,799 43,190 The st8lement of financial activities includes all gains and losses recognised in the year. All income and expenditLtre derive from continuing activities.
HEARING VOICES NETWORK DUNDEE (SCIO) BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Current assets Cash at bank and in hand 40,250 43.190 Credllors: amounts falllng wlthln vne year 11 (5.729) Net current assets 34.521 43,190 The funds ol the charfty Restrict& Incorne funds Unrestricted funds 13 14 1,914 32.607 21,391 34,521 43.190 The fiiiaiiGidl slalerTrent by the trustees of Hearing Voices Netrwork Dundee on ...................,.....
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity inforniation The Hearing Voices NeOrk Dundee is a Scottish Charitable Incorporated Organisalion, registered on 20th July 2017 (number SC047597) and is govemed by ils constitution. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's goveming document, the Charities and Trustee Investment (Scotland) Act 2005. the Charities Account5 (Scotland) Regulations 2006, FRS 102 The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounting and Reportng by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare 8 statement of cash flows. The financial statements are prepared in sterting, which is the functional currency of the charity. Monetsry amounts in these financial statements are rounded to the nearest £. The finxncial statements have been prepared under the historical cost convention. [modified to indude the revaluation of freehold properties and to include investment properlies and certain financial instruments at fair value]. The principal accounling policies adopted are set out below. 1.2 Going concern Al the time of approving the financial slalemenls. Ihe trustees of Hearing Voices Network Dundee have a reasonable expectation that the charity has adequate resources to continue in operational existeice for the foreseeable futu. Thus the trustees of Hearing VolS Network Dundee continue lo adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use al Ihe discretion of the trustees of Hearing VolS Network Dundee in further2nce of their charitable objectives. Restricted funds are subjeGt to speGific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are sgt out in the notes to th9 financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any pefftirmance conditions have been met, the amounts can be measured reliably, and it is probable Ih8t income will be received. Cash donations are recognised on receipt. Other donations are cogniSed once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribulion, the amount is known. and receipt is expected. If the amount is not known. the legacy is treated as a contingent assel.
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued> 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a third party, it 18 probable thal a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total Df direct costs and shared costs, including sUPPQrt costs involved in undertaking each activity. Direct cosls attributable lo a single aclivity are allocated directty to that activity. Shared costs which contribute to more than one actlvlty and support costs which are nol attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges a 811ocated on the portion of Ihe asset's use. 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call wilh banks, other short-t8rm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably Committed lo terminate the employment of an employee or lo provide termination benefits. 1.8 Retlrement benefits Payments to defined contlibution retirement ben8fit schemes are charged as an expense as they fall due. Crltical accounting estlmates and judgements In the application of the charity's accounting policies, the trustees of Hearing Voices Network Dundee are required to make judgements. estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien and other factors that are considered to be relevant. Actual results May differ from these èstimales. The estimates and undgrtying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable activitles Unrestricted Restrieted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 haritable activities Donations and gifts Performance related grants 2,748 26 2,774 174,959 174,959 166,552 166,552 174.959 174,959 2,748 166.578 169,326 Income from other trading activities Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Fundraising events Canteenlcafe Other Income 2,061 14,292 5,189 2,061 14,292 5,189 285 9.068 2,249 2,534 9,068 653 650 Other Irading activities 21,542 21,542 9,356 2,899 12,255 10-
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable activities Charitable activities Charilable activities 2024 2025 Direct costs Stsff costs Volunteer and Training Recruitment Rent payable Purchases Insurance Light & heat Repairs and maintenance Assets purchased Telephone & postsge Professional fees Meeting costs Sundry expenses Fundraising SeNiTr delivery and Activities 139.704 3.184 394 15,000 8,825 2,625 4,475 13.688 201 4,039 2,708 294 742 241 2.747 126,267 8,162 95 15,340 8,811 2,677 3,802 1,716 91 9,430 7,189 2,208 1,085 4,174 198,867 191,047 Share of support and govemance costs {see note 6) Governance 6,303 2,848 205,170 193,895 Analysis by fund Unreslricted funds Restricled funds 10.326 194,844 20,879 173.016 205.170 193,895 Support costs allocated to activities 2025 2024 Governance costs 6,303 2,848 Analysed between.. Charitable activities 6,303 2,848 11
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement in funds 2025 2024 The nel movement in funds is stated after Charging1(cditingl. Fees payable to the charity's independent examiner= for other financial services 6,303 2,848 Trustees Of Hearing Voices NetMork Dundee No trustees in their capacity as trustees received remuneration. Expenses reimbursed to trustees acting in their capacity as trustees of the charity amounted lo £229 (2024- £520}- Expenses reimbursed to trLJStees acting in their capacity as volunteers in the charity's activilies amounted to £65 (2024-£22}. Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Employment costs 2025 2024 Wages and salaries Other pension costs 135,014 4,690 120,655 5,612 139,704 126,267 There were no employees whose annual remuneration was more than £60,000. 10 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 11 Creditors: amounts falling due wlthin one year 2025 2024 Trade creditors Other creditors Accruals and deferred income 3,072 137 2,520 5.729 12-
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Retirement benefit schemes Defined eontribulion schemes 2025 2024 Charge to profit or loss in respect of defined contribution schemes 4,6SO 5,612 The charily operates a defined contribution pension scheme for all qualifying etnployees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 13 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific coriditions by donors as lo how they may be used. At 1 April 2024 Incoming sources Resources At 31 March expended 2025 DHSCP Snooker DHSCP World HV Congress Amold Clark- Granl Lang Foundation - cooking group 159 20,051 1,589 (159) (193.385) 173.659 325 1.589 300 1,000 (300) (1,000) 21,799 174.959 {194,844) 1,914 Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 CRF Free Fooc* For All DHSCP Snooker DHSCP Faith In The Community Wortd HV Congress Cooking Classes 242 159 19.627 226 5,084 (242) 159 20.051 166,252 {165,828) {226) (6,4201 (30Q) 2,925 300 1,589 25.338 169,477 (173,0161 21,799 13-
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Restricted funds (Continued) DHSCP Recurring (Dundee Health and Social Care Partnership) to fund core running costs of the organisation. CRF Free Food For All Project- to provide free mealslrefreshments for members and the local community. DHSCP Snooker Projecl d to fund external games activitiès. Faith In The Community Free Food 4 All Project refreshments for members and the local community. additional funding to assist in providing free mealsl World Hearing Voices Conference - various fundraising activities in relation to sending members as delegates to Intervoice World Congress. Cooking Classes - to provide fvnding to give cooking dasses to members. 14 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and granis which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming rèsources Resources At 31 March expended 2025 General fijnds 21.391 21.542 {10,3261 32,607 Previous year: At 1 April 2023 Incoming resOueS Resources At 31 March expended 2024 General fvnds 30.166 12,104 (20,879> 21,391 15 Analysis of net assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Current assetsl{liabilitiesl 32.607 1,914 34,521 32,607 1,914 34,521 14-
HEARING VOICES NETWORK DUNDEE (SCIO) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Analysis of net assets between funds (Continued) Unrestrieted lunds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Current assetsl{liabilities) 21,391 21.799 43,190 21,391 21,799 43,190 16 Related party transactions There were no disclosable related party transactions during the year (2024- none). 15-