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ANNUAL REPORT AND STATEMENT OF ACCOUNTS

YEAR ENDING 31 AUGUST 2025

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Trustees’ Annual Report ............................................ 2 – 14 Independent Examiner’s Report……………………..….15 Receipts & Payments account...................................... 16 Statement of Balances ................................................. 17 Notes to the financial statement …………………………18 - 21

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TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 31 AUGUST 2025

The Charity Trustees have pleasure in presenting their annual report together with the financial statements and the independent examiner’s report for the year ended 31 August 2025. This is the seventh 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 Registered office: 3 Heather Wynd, Newton Mearns, Glasgow, G77 6AT Bankers: Clydesdale Bank, 15A The Avenue, Newton Mearns, G77 6AA Independent Examiner: Philip Morrice, FCCA, TC Group, 180 St Vincent Street, Glasgow, G2 5SG

Trustees

The following currently serve as trustees of the charity:

Julie Griffin Chief Executive Fiona Craig Treasurer Linda Millar Secretary Gemma Devlin Centre Coordinator

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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 advancement of education
The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage

The charity delivers these purposes through:

Activities and training courses and programmes that provide a beneficial effect on the mental and physical health of the public
Delivering mindfulness and meditation programmes and activities for children, young people and adults
Making gifts, donations, grants to organisations and to individuals through our Glasgow’s Spirit of Christmas gift campaign and activities

Achievements & Performance

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Cultivating Mindfulness aims to offer 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 continued 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.

The Wellbeing Centre delivered an accessible indoor timetable of wellbeing activities, mindfulness meditation courses and wellbeing classes including health qigong, hatha, seasonal and vinyasa flow yoga, pilates and meditation classes. Due to increased utility running costs, classes increased from £3.50 to £4.50 which is still lower than most community class offerings. We continued to offer concession rates and free places for anyone on a low income to ensure cost was not a barrier to inclusion.
Funding opportunities to support community wellbeing is becoming more challenging with an increase in the number of organisations applying and restrictive criteria aimed at specific demographics. We were fortunate and very grateful to receive vital funding to continue to deliver support for our senior’s community for the fourth year, through the Communities Mental Health and Wellbeing Fund, to reduce isolation and loneliness.
We made the decision to continue providing mental wellbeing support with funding raised from The Glasgow Kiltwalk to support teens and young adult referrals or selfreferral requests through our Mindfulness Family Wellbeing Programme. Parents tell us how vital this complimentary alternative support has been while they are waiting on a long list and unable to afford private clinical health services such as counselling or support from a child psychologist.
Unexpected changes to the Board of Trustees during the year, as a result of a key board member suffering a serious life threatening illness, and another leaving just a few days before the launch of Glasgow’s Spirit of Christmas in October 2024, increased pressure and significant time and energy demands were placed on the remaining trustees. The attempt to replace one of these roles was unsuccessful and affected our efforts to raise additional fundraising opportunities with limited volunteer support during the charity’s busiest time of the year.
We also faced a last minute challenge with the Tech company no longer being able to support Glasgow’s Spirit of Christmas website which meant Julie had to build a working website for the charity herself in record making time at the end of August for the launch on 1[st] October 2024. In the longterm this has been a great opportunity to own and have access to the website to develop for future campaigns.

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Special thanks to STV for covering our 10[th] year for GSOC 2014-2024 and 11[th] annual children’s gift campaign, and to Oliver and Ros at Luminoscine for covering and capturing on video the Christmas campaign activities at The Wellbeing Centre in December 2024. This has been a success to help raise awareness of the important work we provide to the community and through our partnering organizations.

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.

In our seventh year we received over 3,500 visits to the centre and delivered our wellbeing activities to senior’s, adults, children, parent and young adult’s family sessions.
We delivered 8 week mindfulness meditation training courses and day retreats for adults that were accessible to ensure cost was not a barrier to inclusion.
We also delivered Mindfulness Meditation workshops to private, public and third sector organisations at a reduced cost or no cost to support mental health awareness and wellbeing of staff.
We continued to deliver support to young people and their families through our Family Wellbeing Programme at no cost to improve young adult’s mental wellbeing from September 2024 until May 2025. Impact showed significant positive results to participant’s wellbeing scores.
The programme ran for 8 weeks using a trauma-informed approach including a combination of short experiential practices and didactic teaching which aims to reduce stress and anxiety, anger/behavourial difficulties, depression and overwhelm and improve young people’s;
Self-Awareness
Focus & Concentration
- Kindness
Self-Compassion
Resilience

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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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Year four with funding from The Communities Mental Health & Wellbeing Fund enabled us to continue to deliver a weekly Senior Sunday Club for 32 weeks of the year. We provided a warm safe and welcoming space focused on reducing isolation and loneliness. The sessions included health, movement, arts & crafts and entertainment activities and a free afternoon tea with an opportunity to connect, chat and make friendships in a friendly, inclusive and consistent space.
The fund meant we could also support local independent health and wellness practitioners and businesses to become involved in sharing their services and skills with our senior community to benefit from.
We saw our register grow to support 71 seniors. These sessions were well attended throughout the year with between 16-25 seniors attending each week. They have become a lifeline for many seniors who live on their own.

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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.

As the cost of living increases year on year, we managed to maintain the accessibility of our classes to the community by maintaining classes starting at £4.50 per class and supporting individuals where cost is a barrier to access courses and programmes.
We offered concessionary rates or free places for the mindfulness and wellbeing courses and programmes to ensure the community is able to access the psychological, emotional and physical health benefits which have included people

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with disabilities or chronic illness, carers, refugees, domestic abuse survivors, young people and adults with mental health difficulties and adults and young people suffering hardship.

The research conducted to measure and evaluate the wellbeing of carer participants attending our programmes using pre and post eight week self-reporting wellbeing scales and anonymous feedback continued to show positive outcomes, with significant increases in overall wellbeing and a significant reduction in low wellbeing.

PROPORTION OF STUDENTS IN EACH GROUP BEFORE AND AFTER INTERVENTION

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% Low wellbeing % Moderate wellbeing % High wellbeing
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25%
50%
75%
50%
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BE F ORE I NT E R VE NTI ON A F TE R I NT ER V ENT I ON
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MINDFULNESS & WELLBEING COURSE PARTICIPANT FEEDBACK

“The course has taught me how to be present and how to let the past go and continue life. To forgive others and yourself and to be kind. To try to be more conscious of the ways in which I create harm for myself through thoughts and holding of feelings and to make small inroads in improving this. It's gave me hope for myself and my life.”

“I've learned that mindfulness is a factor that many people lack, which causes their minds to be distracted and ultimately a mess. Attitude, gratefulness and self-awareness are extremely important keys to live life fully. The course has made me even more grateful for my life and what I have as I now see that everyone is in the same boat.”

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“I've learned to slow down, enjoy my surroundings and people in my life. I've valued my peace of mind. The course has helped me to focus and on what I want. Not to strive for it without thinking on how to go about it. I feel I have a toolbox now to help me in difficult times.”

“I can’t recommend this course highly enough. Julie is an amazing teacher who lives what she teaches. I have learned so much about my mind and about others too. It’s made me realise how much time I waste on worrying about stuff that will probably never happen and how this affects me day to day. I feel like a cloud has been lifted and I can see more clearly my habits and how to use the techniques to break free from them. I feel like I’m taking control of my life again for the first time in a long time, thank you for sharing such helpful information.”

“This course is excellent and I am so grateful for the support. I enjoyed all the resources available in course and the audio recordings. I feel more calm and have confidence in myself that I will be able to handle certain situations a lot better, knowing that I will be able to cope and that I don’t have to get sucked in to every stress that comes my way.”

“The techniques I have been practising through the course were challenging at first as I kept forgetting to do it, but I was encouraged to stay with it. I am so glad I did. My low moods and angry behaviour are being replaced with a calmer me and I feel better able to cope with people, my studies and at work. I am getting better and feeling happier and not feeling as confused and unahppy as I used to be before the course.”

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 11[th] gift campaign and highlights the work we do to support children who are suffering from hardship or poverty. In 2024 we accepted over 19,300 referrals from 114 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.

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Together with generous Just Giving and cash and gift donation we purchased and packed around 12,000 individual toys and gifts for 0-16+ years of age into gift bags. Our volunteers managed to organise, pick and pack these into approximately 2,000 gifts made with love. We cannot thank all supporting organisations and individual volunteers enough for absolutely staggering and inspirational teamwork from

In total from 1[st] October until 24 December 2024 we were able to provide a gift bag full of age relevant toys and gifts to 19,089 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 £706,000 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 141,089 children with 1,048,623 Gifts Made with Love at an approximate value of £5,247,000 million representing an average gift donation of £36.50 per child.

Our aim is to include all children in the magic of Christmas no matter what their circumstances are. We aim to alleviate the psychological and emotional distress of children feeling excluded around this festive celebration due to financial difficulties and hardship being experienced by families and carers.
Our grateful thanks goes to Iain Mitchell , MDP3 Social Responsibility Pathway Lead, Strathclyde University for allowing GSOC to participate in their programme again this year to enable 3rd year degree students to become Gift Managers and manage the communication of our pledges and who all did a fantastic job.
Our annual campaign private Facebook community remains at approximately 38,000 members and continues to be the main source of raising awareness, communication and social media interaction. We are very thankful to the commitment of the 12 Moderators who volunteer their time to manage it day and evening throughout

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October until December each year.

This longterm partnership and support we have with ITISON in association with Social Bite has enabled us to bring more joy to many children year on year. Our sincere and grateful thanks goes to ITISON in association with SOCIAL BITE for their significant gift donation again this year and their team’s generous contribution in helping to pick and pack in excess of 650 gifts in 2024.
We are very grateful to GO RADIO and The Malcolm Group for their continued support in helping raise awareness of the annual campaign and for gifts delivered on behalf of staff to The Wellbeing Centre.

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We ran our first Christmas Raffle to support Glasgow’s Spirit of Christmas which ran from 1-12th December 2024. Thanks to our sponsors Barratt Homes, Cigna Healthcare, The Trades House of Glasgow, Aver Generics, Ambassador Living, MacKenzie Construction, Celtic Football Club, Rangers Charity Foundation, Satelliet UK, McQueens Dairies and Finsbury Foods, we raised a further £2,500 for the children’s gift programme.
We’d also like to offer our sincere gratitude to Barratt Homes for their support in helping us to raise awareness of the campaign by running our first ever outdoor advertising campaign at the end of November and beginning of December 2024.

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We’d also like to express our grateful thanks to all the organisations and community members who have offered their support, donations, services and staff volunteering to help us achieve our goals during the year, and to our charity partners who deliver the gifts to families in time for Christmas Day.

The day to day management of the charity is driven by Founder, Julie Griffin, appointed CEO by the Trustees. Julie is 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.

Financial Review

The financial statements for the period ending 31 August 2025 are attached, showing a deficit for the period of £7,288 (2024: surplus £5,172). In this seventh reporting period for the charity, the income was £123,108 (2024: £167,991) with expenditure of £130,396 (2024: £162,819). Restricted funds held as at the year-end were £9,380 (2024: £9,735).

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 £65,680 (2024: £72,614).

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

Fiona Craig Treasurer

Julie Griffin

Chief Executive

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INDEPENDENT EXAMINER’S REPORT PERIOD ENDED 31 AUGUST 2025

I report on the accounts of Cultivating Mindfulness (SC048634) for the year ending 31 August 2025 which are set out on pages 16 to 21.

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 trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is 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 the accounts 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

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
to which in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.

Philip Morrice, FCCA

Partner

TC Group Business Advisors and Accountants 180 St Vincent Street Glasgow G2 5SG

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Cultivating Mindfulness

Statement of Receipts and Payments for the Year Ended 31 August 2025

Unrestricted General Fund Notes £ Receipts Donations 5 1,162 Grants - Income from charitable activities 6 27,533 Fundraising 7 7,355 Bank Interest 167 Total Receipts 36,217 Payments Charitable activities 8 36,521 Governance costs 9 2,184 Total Payments 38,705 Net Receipts/(Payments) (2,488) Transfers (4,446) Net Receipts/(Payments) for year (6,934)	Restricted Funds £ 76,411 10,480 - - 86,891 91,691 - 91,691 (4,800) 4,446 (354)	Total 2025 £ 77,573 10,480 27,533 7,355 167 123,108 128,212 2,184 130,396 (7,288) - (7,288)	Total 2024 £ 98,724 9,120 24,886 35,261 - 167,991 160,737 2,082 162,819 5,172 - 5,172

The Notes on pages 18 to 21 form an integral part of these Accounts

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Statement of Balances as at 31 August 2025

Unrestricted General Fund Notes £ Bank and Cash in Hand Opening balances 72,614 Net Receipts/(Payments) for the year (6,934) Closing Balances 65,680 Reserves General Fund 65,680 Restricted Funds 11 - Closing Balances 65,680 Other Assets Fixed Assets 4 411 411 Liabilities Independent Examiner's Fee 2,186 2,186	Restricted Funds £ 9,735 (354) 9,381 - 9,381 9,381 - - - -	Total 2025 £ 82,349 (7,288) 75,061 65,680 9,381 75,061 411 411 2,186 2,186	Total 2024 £ 77,177 5,172 82,349 72,614 9,735 82,349 411 411 2,186 2,186

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

Fiona Craig Treasurer/Trustee

Julie Griffin Chief Executive/Trustee

The Notes on pages 18 to 21 form an integral part of these Accounts

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Notes to the Accounts for the Year Ended 31 August 2025

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.

Funds

For the purpose of the Statement of Receipts and Payments (page 16) and the Statement of Balances (page 17), 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 17) of £411 represent the carrying value of the charity’s assets.

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Notes to the Accounts for the Year Ended 31 August 2025

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 Bucket donations	General Fund £ 1,162 1,162 General Fund £ 27,533 27,533 General Fund £ 5,151 1,000 21 - - - 1,183 7,355	Restricted Funds £ 67,875 8,536 76,411 Restricted Funds £ - - Restricted Funds £ - - - - - - - -	Total 2025 £ 69,037 8,536 77,573 Total 2025 £ 27,533 27,533 Total 2025 £ 5,151 - - 1,000 21 - - - 1,183 7,355	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

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Notes to the Accounts for the Year Ended 31 August 2025

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 Total 9. Governance Costs Independent Examiner's fees	General Fund £ 1,218 - 8,296 1,465 10,574 1,849 3,984 8,433 702 36,521 General Fund £ 2,184 2,184	Restricted Funds £ 2,655 39,366 47 3,607 11,600 - 34,416 - 91,691 Restricted Fund £ - -	Total 2025 £ 3,873 39,366 8,343 5,072 22,174 1,849 38,400 8,433 702 128,212 Total 2025 £ 2,184 2,184	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

Cultivating Mindfulness Notès to thè Aeeounts for the Y6arEnd6d 31 August 2025 10. Rèstrlet•d Funds Balancè at Balane• at 31.08.24 Receipts Payments Transfers 31.08.25 Glasgows Spirit of Christmas Wellbeing Fund National Lottery 76.211 10.680 {80,6571 {11,0341 4,446 8,177 1,557 9.734 7,B23 1,557 9.380 Total 86.891 {91.6911 4.446 Purpo$• of Rtstrf¢t¢d Fund$ Glasgow's Spirit of Christmas Represents donationslgrants received specificalty for the GlasgoWs Spirit of Christmas project. Thè Wellb8lng Fund Represents a grant receivwj from the Voluntsry Acbon East Renfrewshire and 8 donation from Arnold Clark lo improve wellbeing and social emotional skills arKI a seniors dub lo reduce isolation and loneliness. Natlonal Lottery Fund Repres8nls a grant recewed from Ihe Natnd1 Lottery in relation to the famity and youg people's funding programme. 11. Tru5tees' Remuneration and Expens•s The Trustees received no remuneratson in their role as Tfustees. None of Ihg charity Trustggs receiv8d remuneration or expenses during the year in Ihgir capacity as Trustgfjs other than rgimbursemenl ol purchases made on behaw ol Ihe charity. During the year, Julie Griffin, a Trustee and Chief Executive of the charTty received remuneration of £33,309 12024..£32,8221 in her capacrty as ihe Chief Executive. This is in agreement the other Trustees and the charity conslilution. During the year, Julie Grlffin, a Trustee 8nd Chief Executive of the ch8rtty also receiv8d £4,80012024.'£7,5001 for the provision ol training for beneflanes. Those services were provided at ami's length and with the agreement of the Truslees. During the year, Elaine McKinlay, a former Trustee ol the charity ceiVed £21012024'.£1,5051 for the provision of deaning services. These services were provided at ami's lengtt) and wth the agreement of the Trustees. 21

2025-08-31-accounts

ANNUAL REPORT AND STATEMENT OF ACCOUNTS

Contents

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD ENDED 31 AUGUST 2025

Reference and administrative information

Trustees

STRUCTURE, GOVERNANCE & MANAGEMENT

Governing document

Appointment of trustees

Objectives & Activities

The charitable purposes are :

The charity delivers these purposes through:

Achievements & Performance

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PROPORTION OF STUDENTS IN EACH GROUP BEFORE AND AFTER INTERVENTION

MINDFULNESS & WELLBEING COURSE PARTICIPANT FEEDBACK

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Financial Review

Reserves policy

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INDEPENDENT EXAMINER’S REPORT PERIOD ENDED 31 AUGUST 2025

Respective responsibilities of Trustees and Examiner

Basis of Independent Examiner’s statement

Independent Examiner’s statement

Philip Morrice, FCCA

Partner

Cultivating Mindfulness

Statement of Receipts and Payments for the Year Ended 31 August 2025

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1. Basis of Accounting

Funds

VAT

2. Charitable Expenditure

3. Governance Costs

4. Fixed Assets

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