The Wellington Mental Health and Wellness Trust Charity No. SC048828 Trustees, Report and Unaudited Accounts 31 March 2025 The Wellington Mental Health and Wellness Trust Contents Page5 Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 2to3 Balance Sheet Statement of Cash flows Notes to the Accounts 8t013 Detailed Statement of Financial Activities 14to15 Page I The Wellington Mental Health and Wellness Trust Trustee5 Annual Report The trustees present their report with the unaud ited financial statements of the charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. SC048828 Principal Office The Wellington Wellness Centre 2 Alloway Place Ayr KA7 IEN Trustees The following Trustees served during the year.. M. Dolan L. King J. Marr R. Savage Accountants Digits Accountancy Co Ltd 112A Cumbernauld Road Muirhead Glasgow G69 9AA OBJECTIVES AND ACTIVITIES To provide mental health support to individuals within the UK either by face to face or remote counselling. Support groups for men run by Andy's Man Club. ACHIEVEMENTS AND PERFORMANCE Over the13st year, we have seen more and more mental health charities and groups popping up of South Ayrshire which and we now act as a referral service to those organisations through AMS. FINANCIAL REVIEW We have used the fund5 available to provide counselling, PLANS FOR FUTURE PERIODS We have taken the decision to close the charity as it is no longer financially viable to run. STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is run by volunteers with funding used to secure both the counsellor services and offer free counselling sessions to the general public. Page 2 The Wellington Mental Health and Wellness Trust Trustees Annual Report Statement of trustees, responsibllities in relation to the financial statements The charity trustees are responsible for preparlng a trustees, annual report and financlal statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdorn Generally Accepted Accountlng Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accLsracy at any tlme the flnancial position of the charity and to enable them to ensure that the flnanclal statements comply with the Charitles and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 (as amended) arKI the Accounting and Reporting by Charlties: Statement of Recornmended Practice appllcable to charltles preparlng their accounts in accordance wlth the Flnancial Reporting Standard applicable in the UK and Republic of Ireland {FRS102). The trustees are a150 responsible for safeguarding the assets of the charSty and hence taklng reasonable steps for the preventlon and detection of fraud and other Irregularities. Signed on behalf of the charity's trustee R. Savage Trustee 06 March 2026 Page 3 The Wellington Mental Health and Wellness Trust Independent Examiners Report Independent Examiner's Report to the trustees of The Wellington Mental Health and Wellness Trust I report on the financial statements of The Wellington Mental Health and Wellness Trust for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Ba lance Sheet, the Statement of Cash Flows and the related notes. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulation 2006 las amended). The charity trustees consider that an audit requirement of Regulation 10111 {al to (cl of the 2006 Accounts Regulation5 does not apply. It is my responsibility to examine the financial statements as required under section 44{11 Icl of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements. Independent examiner's statement In connection with my examination. no matter has come to my attention.. {11 which gives me reasonable cause to believe that in any material respect the requirements- to keep accounting records in accordance with section 4411) lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Accounts Regulations have not been met.. or 121 to which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. QJ•. Paul Stevenson CIMA Digits Accountancy Co Ltd 112A Cumbernauld Road Muirhead Glasgow G69 9AA 06 March 2026 Page 4 The Wellington Mental Health and Wellne55 Trust Statement of Financial Activities for the year ended 31 March 2025 Unrestricted funds Total funds Total funds 2025 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activities Investments Other {1601 10,706 11601 10,706 11,407 20 20 12,041 Total 10,566 10,566 23,450 Expenditure on: Raising funds Charitable activities Other 3,400 6,730 8,483 6,730 8.483 14,343 Total 15,213 15,213 17,743 Net gains on investments Net (expenditure)/in¢ome Transfers between funds 14,6471 14,6471 5,707 Net {expenditure)/income before other gains/{losses) 14,647) 14,647) 5,707 Other gains and losses Net movement in funds {4.6471 {4.6471 5,707 Reconciliation of funds: Total fund5 brought forward 2,995 2,995 12,7121 Total funds carried forward 11,6521 11,6521 2.995 Page 5 The Wellington Mental Health and Wellnes5 Trust Balance Sheet at 31 March 2025 Charity No. SC048828 Note5 2025 2024 Current assets Debtors Cash at bank and in hand 11 5.305 1.090 6,395 (3,400) 2,995 548 548 Creditors.. Amount falling due within one year Net current (liabilities)/assets Total assets less current liabilities Net (liabilities)/assets excluding pension asset or liability Total net (liabilitles)/asset5 12 (2,200) (1,652) (1.652) (1,652) (1,652) 2,995 2,995 2,995 The funds of the charity Unrestricted funds General funds (1,652) (1,652) 2,995 2,995 Total funds (1,652) 2,995 Approved by the trustees on 06 March 2026 And signed on thelr behalf by.. R. Savage Trustee 06 March 2026 Page 6 The Wellington Mental Health and Wellness Trust Statement of Cash flows for the year ended 31 March 2025 2025 2024 Cash flows from operating activities Net {expenditure)/income per Statement of Finantial Activities 14,647) 5,708 Adjustments for: Dividends, interest and rents from investments Decrease/llncrease) in trade and other receivables 1201 5,305 (12,0431 {5,0801 Net cash provided by/{used in) operating activities 638 111,4151 Cash flows from investing activitie5 Dividends, interest and rents from investments 20 12,043 Net cash from investing activities 20 12,043 Cash flows from financing activities Repayment of borrowings 11,2001 11.2001 Net cash used in financing activities {1,2001 11,2001 Net decrease in cash and cash equivalents 15421 15721 Cash and cash equivalents at the beginning of the year 1,090 1.662 Cash and cash equivalents at the end of the year 548 1,090 Components of cash and cash equivalents Cash and bank balances 548 1,090 548 1,090 Page 7 The Wellington Mental Health and Wellness Trust Notes to the Accounts for the year ended 31 March 2025 l Accounting politie5 Basis of preparation The financial statements have been prepared in accordance with Statement of Recommended Practice.. Accounting a nd Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation ru les and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which incl ude a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms ofan appeal. Designated funds Revaluation funds Restricted funds Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with rÈlated Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Donations and legacies Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilitie5 where the benefit to the Charity is reasonably quantifiable, measurable and material. The value of any volunteer help received is not included in the accounts. Volunteer help Investment income This is included in the accounts when receivable. Gains1llossesl on This includes any gain or105s resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/llosses1 on investment 35sets This includes any gain or loss on the sale of investments. Page 8 The Wellington Mental Health and Wellness Trust Notes to the Accounts Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/indepèndent examination fèes, costs linked to the strategic management of the Charity, together with a sharè of other administration costs. These are support costs not allocated to a particular activity. Grants payable Governance costs Other expenditure Taxation The charity is exempt from tax on its charitable activities. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdraft5 are shown within borrowings or cu rrent liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Receipt of donated goods, facilities and services All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 9 The Wellington Mental Health and Wellness Trust Notes to the Accounts 2 Statement of Financial Activities - prior year Unrestricted fund5 Total funds 2024 2024 Income and endowments from: Donations and legacies Investments Other 11,407 11,407 12,041 12,041 Total 23.450 23,450 Expenditure on: Raising funds Other 3,400 3,400 14,342 14,342 Total 17.742 17,742 Net income 5,708 5,708 Net income before other gains/llosses) Other gains and losses: 5,708 5,708 Net movement in funds 5,708 5,708 Reconciliation of funds: Total funds brought forward Total funds carried forward (2,7121 2.996 12.7121 2,996 3 Income from donations and legacies Unrestricted Total Total 2025 2024 Donations received 11601 11601 {160) {1601 11,407 11,407 4 Income from charitable activities Unrestricted Total Total 2025 2024 Fees 5,100 5,606 10,706 5,100 5,606 10,706 Fund Raising Page 10 The Wellington Mental Health and Wellness Trust Notes to the Accounts 5 Income from investment5 Total Total 2025 2024 6 Other income Unrestricted Total Total 2025 2024 Grants received 500 Other Revenue Employee Assistance Programme 20 20 3,825 7,716 20 20 12,041 7 Expenditure on raising funds Total Total 2025 2024 Fundraising tr(7ding costs Fundraising Activities 3,400 3,400 8 Expenditure on charitable activities Unrestricted Total Total 2025 2024 Expenditure on charitoble activities Fees 6,730 6,730 Governonce costs 6,730 6,730 Page 11 The WellTngton Mental Health and Wellne55 Trust Notes to the Accounts 9 Other expenditure Unrestricted Total Total 2025 2024 Bank loan and overdraft interest payable Motor and travel costs 71 71 103 300 300 Prem ises costs 4,700 2,092 1,320 8,483 4,700 2,092 7,900 General admi nistrative costs Legal and professional costs 1,320 8,483 6,340 14,343 10 Staff costs No employee received emoluments in excess of £60,000. 11 Debtors 2025 2024 Trade debtors 5,305 5,305 12 Creditors: amounts fallinE due within one year 2025 2024 Other loans 2,200 2.200 3.400 3,400 13 Movement in funds Incoming resources At31 March (including other At l April gains/losse 2024 Resources Gross transfers expended 2025 Restrirted funds.. UnrestTlCted funds: General funds 2,995 10,566 (15,2131 11,6521 Total funds 14 Analy515 of net assets between funds 2,995 10,566 115,2131 {1,6521 UnTe5tricted funds Total Net current assets 11,6521 11.6521 11,6521 {1,652) Page 12 The Wellington Mental Health and Wellne55 Trust Notes to the Accounts 15 Reconciliation of net debt At31 At l April 2024 March Cash flows 2025 Cash and cash equivalents 1,090 1,090 15421 1542) 548 548 Borrowings 13,400) 13,4001 1,200 1,200 12,2001 12,2001 Net debt 12,3101 658 11,6521 Page 13 The Wellington Mental Health and Wellnes5 Trust Detailed Statement of Financial Activitie5 for the year ended 31 March 2025 Unrestricted funds Total funds Total funds 2025 2025 2024 Income and endowments from: Donations and legacies Donations received 11601 11601 11601 1160) 11,407 11,407 Charitable activities Fees 5,100 5,606 10,706 5,100 5,606 10,706 Fund Raising Investments Other Grants received Other Revenue Employee Assistance Programme 500 20 20 3,825 7,716 12,041 20 20 Total income and endowments 10,566 10,566 23,450 Expenditure on: Costs of other trading activities Fundraising Activities 3,400 3,400 Total of expenditure on raising funds 3,400 Charitable activities Fees 6,730 6,730 6.730 6.730 Total of expenditure on charitable activities 6,730 6,730 Other expenditure Bank loan and overdraft interest payable 71 71 103 71 71 103 Motor and travel costs Travel and subsistence 300 300 300 300 Premises costs Rent 4,700 4,700 4,700 4,700 7,900 7,900 Page 14 The Wellington Mental Health and Wellness Trust Detailed Statement of Financial ActivTrties General administrative costs, including depreciation and amort15ation Bank charges Stationery and printing 2,085 2,092 2,085 2,092 Legal and professional costs Audit/l ndependent examination fees fees Consultancy fees 1,320 1,320 1,440 4,900 6,340 1,320 1,320 Total of expenditure of other costs 8.483 8,483 14,343 Total expenditure 15,213 15,213 17,743 Net gains on investments Net lexpenditure)/income 14,6471 14,6471 5.707 Net (expenditurel/income before other gains/(losses) Other Gains 14,6471 {4,6471 5,707 Net movement in funds 14,6471 14,6471 5,707 Reconciliation of funds: Total funds brought forward 2,995 2.995 12,7121 Total fund5 carried forward 11,6521 11,6521 2,995 Page 15