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2024-08-31-accounts

ANNUAL REPORT AND STATEMENT OF ACCOUNTS

YEAR ENDING 31 AUGUST 2024

Cultivating Mindfulness

SC048634

Contents

Trustees’ Annual Report ..................................................... 2 - 15 Independent Examiner’s Report ....................................... 16 Receipts & Payments account ........................................... 17 Statement of Balances ........................................................ 18 Notes to the financial statement ........................................ 19 - 22

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Cultivating Mindfulness SC048634

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 31 AUGUST 2024

The Charity Trustees have pleasure in presenting their annual general meeting report for the year ended 31 August 2024. This is the sixth report of the charity which was established on 20 August 2018.

Reference and administrative information

Charity name: Cultivating Mindfulness Legal form: Scottish Charitable Incorporated Organisation Scottish Charity Number: SC048634 Bankers: Clydesdale Bank, 15A The Avenue, Newton Mearns, G77 6AA Independent Examiner: Alexander Sloan LLP, 180 St Vincent Street, Glasgow, G2 5SG

Trustees

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Cultivating Mindfulness SC048634

STRUCTURE, GOVERNANCE & MANAGEMENT

Governing document

The Charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered as a SCIO with the Office of the Scottish Charity Regulator (OSCR) on 20 August 2018.

Appointment of trustees

Trustees are recruited and appointed in accordance with the terms contained within the charity’s constitution. There must be a minimum of three and a maximum of six trustees. The trustees normally meet quarterly.

Objectives & Activities

The charity was granted charitable status on 20 August 2018 and aims to improve the physical, emotional and psychological wellbeing of children, young people and adults through offering the benefits of mindfulness and meditation programmes and activities. We aim to build mindful, kind and compassionate communities that enable our society to thrive.

The charitable purposes are :

The charity delivers these purposes through:

Achievements & Performance

The charity was granted charitable status on 20 August 2018 and aims to improve the physical, emotional and psychological wellbeing of children, young people and adults through offering the benefits of mindfulness and meditation programmes and activities. We aim to build mindful, kind and compassionate communities that enable our society to thrive.

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Cultivating Mindfulness SC048634

Cultivating Mindfulness aims to offer accessible non-clinical community wellbeing programmes tailored to young people, adults, families and seniors focusing on mental wellbeing education and wellbeing skills development to empower individuals to take charge of their own health and wellbeing and to support those around them.

Due to long waiting lists for services, there is a need for accessible, preventive measures and early intervention strategies that can alleviate the burden on formal healthcare settings and offer complimentary alternatives to support and improve public health outcomes.

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1. To advance education through activities and training courses and programmes that provide a beneficial effect on the mental and physical health of the public.

There is evidence that mental health problems in children and young people have risen in recent years. There are many factors that are negatively impacting adult and young people’s mental health and wellbeing. Mindfulness has demonstrated that it can be an effective early and preventative intervention for stress, anxiety and depression including other psychological impacts of chronic long-term illness and stress related physical conditions.

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Our project focuses on early intervention and prevention to enable young people and their parent/carer to access support at the earliest possible stage of their difficulties being identified.

The programme we offer helps young people reach their potential by helping them to understand their mind; emotions and behaviour better.

They learn proactive skills and responsive strategies to manage intrusive thoughts; emotions and unpleasant physical bodily sensations to maintain positive mental wellbeing and resilience.

This increase in personal knowledge; skills and training offers a sustainable approach to alleviate symptoms; improve behaviour and reduce demand on services prioritising clinical cases in the community.

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2. To promote the relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage by delivering mindfulness and meditation programmes and activities for children, young people and adults.

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PROPORTION OF PARTICIPANTS IN EACH GROUP BEFORE AND AFTER INTERVENTION

----- Start of picture text -----
% Low wellbeing % Moderate wellbeing % High wellbeing
0% 0%
12%
100%
88%
0%
B E F O R E I N T E R V E N T I O N A F T E R I N T E R V E N T I O N
----- End of picture text -----

MINDFULNESS & WELLBEING COURSE PARTICIPANT FEEDBACK

“I got a lot of knowledge about how our minds work, where our thoughts go everytime, how to work with my thoughts, how to be more present and how mindfulness works and how it can help me. The course helped me feel more relaxed, I now know where my thoughts go and I know how to bring them back and treat them with kindness. I’ve enjoyed the breathing practices and the kindness and self-love practises.” “I've learned to understand my patterns of thinking. In the beginning I was absolutely sceptical and I always judge people and myself. But now I have had great methods how to cope with those issues. I've stopped thinking about myself in a negative way. I've got used to thinking positively and objectively. Even when I have some issues.” “This course has made me more open-minded and I’ve noticed my self-awareness has been good recently. I’m starting to be more mindful around others and to be kind to myself and making time for self-care.” ~~—~~ 9

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“I have learned the importance of calming the mind and being in the present moment. I have learned useful mindfulness techniques to get me in touch with my body and emotions and mind. I have learned to be more kind to myself and others. The course sessions have made me feel more cheerful and happy day to day, more relaxed and less busy for no other reason. I’ve learned you don't need to operate from feelings of threat, survival and drive all the time, you can operate from the soothing, mindful, calm paradigm and practice it.” a “These sessions have given me the skills to notice and control my bad thoughts about the past and stop them affecting my feelings. I am starting to see the good in things and not pay attention to the bad stuff by doing the breathing practices.” —_— “I have learned about myself as a human, how we feel, how to regulate, come home to my mind and be present. The full course has been very eye opening, I have implemented the practices into my daily life and I feel a big shift. I’m being more present, learning about self-acceptance and becoming the observer and that we are not our thoughts.” a 3. The relief of those in need by reason of age, ill health, disability, financial hardship or other disadvantage by making gifts, donations, grants to organisations and to individuals through our Glasgow's Spirit of Christmas gift campaign and activities.

Our Christmas gift campaign completed it’s 10[th] gift campaign and highlights the work we do to support children who are suffering from hardship or poverty. In 2023 we accepted over 19,500 referrals from 105 partner charities and children’s organisations. ~~—_~~

In addition to gift donations made online from 1[st] October, behind the scenes is a massive communication, logistical, distribution and labour intensive gift challenge which begins and ends in just the three short weeks before Christmas to fulfil gift shortfalls as best we can. To achieve this we pause our wellbeing services to utilise The Wellbeing Centre relying solely on committed and kind volunteers to help us make a difference and protect the spirit of Christmas for children in need. ~~a~~ We managed to purchase with generous Just Giving and cash donations around 16,000 individual toys and gifts for 0-16+ years of age. Our volunteers managed to organise, pick and pack these into an additional 3,000 gifts made with love. We cannot thank all supporting organisations and individual volunteers enough for absolutely staggering and inspirational teamwork from everyone. a 10

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In total from 1[st] October until 24 December 2023 we were able to provide a gift bag full of age relevant toys and gifts to 19,511 children and young people living in Glasgow, Dunbartonshire, Dumbarton, North and South Lanarkshire, Renfrewshire, Inverclyde, Ayrshire and East Renfrewshire, wake up to Gifts made with Love on Christmas Day.

The approximate gift value was £741,000 donated by our compassionate and generous members, donors, local businesses and organisations. This couldn’t have been achieved and distributed in time for Christmas without the help and kind support from our big-hearted volunteers and our partnering organisations.

To date the campaign has supported 122,000 children with Gifts Made with Love at an approximate value of £4,541,000 million representing an average gift donation of £37 per child.

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sponsoring this and their generous staff gift donations to help us reach more disadvantaged children in the magic of Christmas.

appointed CEO

The day to day management of the charity is driven by Founder appointed CEO by the Trustees. s the key contact for all those that approach the charity and she also delivers the centre’s Wellbeing and Mindfulness Programmes. The Trustees of the charity meet bi-monthly to review and discuss the progress of the charity and it’s goals.

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Financial Review

The financial statements for the period ending 31 August 2024 are attached, showing a surplus for the period of £5,172 (2023: deficit £1,045). In this sixth reporting period for the charity, the income was £167,991 (2023: £167,225) with expenditure of £162,819 (2023: £168,270). Restricted funds held as at theyear-end were £9,735 (2023: £42,622).

Reserves policy

The trustees made the decision to maintain the reserves policy to retain 12 months of running costs in order to meet and to cover unexpected expenditure. The charity’s unrestricted reserves as at the year-end amounted to £72,614 (2023: £34,515).

23/5/2025

This report was approved by the trustees on .............................. and signed on their behalf by

Treasurer

Chief Executive

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Cultivating Mindfulness SC048634

INDEPENDENT EXAMINER’S REPORT

PERIOD ENDED 31 AUGUST 2024

I report on the accounts of Cultivating Mindfulness (SC048634) for the year ending 31 August 2024 which are set out on pages 17 to 22.

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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trusteesconsider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. Itis my responsibility to examine the accounts as required under section 44(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of theaccounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanation from the Trustees concerning 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 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 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare Accounts which accord with the accounting records and comply with Regulation 9 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.

Accountants and Business Advisers 180 St Vincent Street Glasgow G2 5SG

23/5/2025

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Cultivating Mindfulness

Statement of Receipts and Payments for the Year Ended 31 August 2024

Unrestricted
General
Fund
Notes
£
Receipts
Donations
5
3,428
Grants
-
Income from charitable activities
6
24,886
Fundraising
7
35,261
Total Receipts
63,575
Payments
Charitable activities
8
22,526
Governance costs
9
2,082
Total Payments
24,608
Net Receipts/(Payments)
38,967
Transfers
(868)
Net Receipts/(Payments) for year
38,099
Restricted
Funds
£
95,296
9,120
-
-
104,416
138,211
-
138,211
(33,795)
868
(32,927)
Total
2024
£
98,724
9,120
24,886
35,261
167,991
160,737
2,082
162,819
5,172
-
5,172
Total
2023
£
110,954
25,874
24,169
6,228
167,225
164,418
3,852
168,270
(1,045)
-
(1,045)

The Notes on pages 19 to 22 form an integral part of these Accounts

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Cultivating Mindfulness

Statement of Balances as at 31 August 2024

Unrestricted
General Restricted Total Total
Fund Funds 2024 2023
Notes £ £ £ £
Bank and Cash in Hand
Opening balances 34,515 42,662 77,177 78,222
Net Receipts/(Payments) for the year 38,099 (32,927) 5,172 (1,045)
Closing Balances 72,614 9,735 82,349 77,177
Reserves
General Fund 72,614 - 72,614 34,515
Restricted Funds 11 - 9,735 9,735 42,662
Closing Balances 72,614 9,735 82,349 77,177
Other Assets
Fixed Assets 4 411 - 411 411
411 - 411 411
Liabilities
Independent Examiner's Fee 2,186 - 2,186 2,064
2,186 - 2,186 2,064

23/5/2025

Approved by the Trustees on ..................... and signed on their behalf by:

Treasurer/Trustee

Chief Executive/Trustee

The Notes on pages 19 to 22 form an integral part of these Accounts

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Cultivating Mindfulness

Notes to the Accounts for the Year Ended 31 August 2024

1. Basis of Accounting

The Accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

Funds

For the purpose of the Statement of Receipts and Payments (page 17) and the Statement of Balances (page 18), Funds are defined as follows:

General fund encompasses all income and expenditure relating to the primary focus activity of the charity, other than those for which funding is restricted.

Restricted funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.

VAT

The charity is not registered for VAT and accordingly, expenditure includes VAT where appropriate.

2. Charitable Expenditure

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

3. Governance Costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner’s fee.

4. Fixed Assets

Fixed Assets (per page 18) of £411 represent the carrying value of the charity’s assets.

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Cultivating Mindfulness

Notes to the Accounts for the Year Ended 31 August 2024

5. Donations
Donations (Individuals)
Donations (Organisations)
6. Income from Charitable Activities
Mindfulness Courses
7. Fundraising
Fundraising events
The Kiltwalk
Charities Trust
The Wellbeing Centre
Barratt Developments
Other
Christmas Ball
Pop Up Shop
Just Giving General Appeal
General
Fund
£
3,428
3,428
General
Fund
£
24,886
24,886
General
Fund
£
3,190
31
19,523
8,646
3,870
35,260
Restricted
Funds
£
86,821
8,475
95,296
Restricted
Funds
£
-
-
Restricted
Funds
£
-
-
-
-
-
-
-
-
Total
2024
£
90,249
8,475
98,724
Total
2024
£
24,886
24,886
Total
2024
£
3,190
-
-
-
31
19,523
8,646
3,870
35,260
Total
2023
£
75,241
35,713
110,954
Total
2023
£
24,169
24,169
Total
2023
£
865
100
236
5,000
27
-
-
-
6,228

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Cultivating Mindfulness

Notes to the Accounts for the Year Ended 31 August 2024

8. Charitable Activities
General purchases
Glasgow's Spirit of Christmas purchases
Utilities and building costs
Marketing
Rent, venue hire and online costs
Legal & Insurance
Staff costs
Professional Supervision & Training
Bank, finance & Just Giving charges
Travel
Total
9. Governance Costs
Independent Examiner's fees
General
Fund
£
1,230
-
5,657
2,237
8,317
1,816
-
2,115
1,154
-
22,526
General
Fund
£
2,082
2,082
Restricted
Funds
£
4,051
50,555
3,541
16,447
13,203
-
38,400
12,014
-
-
138,211
Restricted
Fund
£
-
-
Total
2024
£
5,281
50,555
9,198
18,684
21,520
1,816
38,400
14,129
1,154
-
160,737
Total
2024
£
2,082
2,082
Total
2023
£
2,713
86,094
10,684
1,777
16,679
907
38,400
6,580
562
22
164,418
Total
2023
£
3,852
3,852

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Notes to the Accounts for the Year Ended 31 August 2024

10. Restricted Funds Balance at Balance at
31.08.23 Receipts Payments Transfers
31.08.24
£ £ £ £
£
Glasgow's Spirit of Christmas 22,882 95,296 (119,046) 868
-
Wellbeing Fund 4,835 9,120 (5,778) 8,177
Tesco Community Grants 1,000 (1,000) -
National Lottery 9,320 (7,763) 1,557
Glasgow City Council Children's Services 4,625 (4,625) -
Total 42,662 104,416 (138,212) 868
9,734

Purpose of Restricted Funds

Glasgow's Spirit of Christmas

Represents donations/grants received specifically for the Glasgow's Spirit of Christmas project.

The Wellbeing Fund

Represents a grant received from the Voluntary Action East Renfrewshire to improve wellbeing and social emo

Tesco Community Grant

Represents a grant received to bring benefits to the community and was fully expended in the year.

National Lottery Fund

Represents grants received from the Voluntary Action East Renfrewshire to improve wellbeing and social emotional skills and a seniors club to reduce isolation and loneliness.

Glasgow City Council

Represents a grant received from the Young People's Heart-Mind-Body Wellbeing programme to deliver enhancements to systems of mental health support available to children, young people and families in their local communities. The fund was fully expended during the year following a repayment of £3,381 back to Glasgow City Council.

11. Trustees' Remuneration and Expenses

The Trustees received no remuneration in their role as Trustees.

None of the charity Trustees received remuneration or expenses during the year in their capacity as Trustees other than reimbursement of purchases made on behalf of the charity.

During the year a Trustee and Chief Executive of the charity received remuneration of £32,822 (2023:£32,020) in her capacity as the Chief Executive. This is in agreement with the other Trustees and the charity constitution.

During the year a Trustee and Chief Executive of the charity also received £7,500 (2023:£2,858) for the provision of training for beneficiaries. These services were provided at arm's length and with the agreement of the Trustees.

During the year, , a former Trustee of the charity received £1,505 (2023:£665) for the provision of cleaning servi ices were provided at arm's length and with the agreement of the Trustees.

During the year, , Son of (a Trustee and Chief Excutive of the charity), received Nil (2023:£1,070) in relation to reception e Wellbeing Centre when no volunteers were able. These services were provided at arm's length and with the agreement of the Trustees.

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