MIAd blo8alc Chlld knd Fwnlly Th•rapl•A 8eIO Aacount• ?•rlod •nd•d 31 Maroh 2025 CojTQ4ny No. C8003873 Charlty No. SC049103 M114D MOSAIC CHIUI h24D FAMILZ THERAPIU 8CIO CONTEWf8 Page Company Intormatlon Trustaès Report Independent Examlnet 8 Report io statement of Flnancial Activities Current Year 11 Statement of PLnanclal Actlvltles cornparative Year 12 Balance Sheet 13 Cashf low Statement 14 Notes to the Account3 15-25 MIND MOSAZC CHIID AND FAMILY THEwrEs scio page I TRUSTEES CHAI RPERSON Rotated between Trustee3 BOAR[) MEMBER COMPANY NIiMBER C$003873 CEIARITY NUMBER se049103 REGISTERED OFFICE INDEPENDENT EXAhfINER BANKERS Unlty Tru8t Bank PIC Nlne Brlndley Place Binnlngha BI 2HB MIND M08AIC CHILD AND WAMILY tHERAPIE3 8CIO page 2 USQRES I ARFOR Trot th• P•r￿ad endad 31 blarch 2025 The trustees are pleased to présènt thelr annual tru8tees report together wlth the financial 8tateThents of the charlty for the perlod encled 31 Narch 2025 which are also prepared to meet the requIren￿ntS fot a trugtees, report and accounts for Charlty Law purposea. he flnanclal Statarnents comply wlth the Charlt188 and Trustee Inve3tnent Iscotlandl Act 2005, thÈ Charltles Accounts (Scotland) Regulatlons 2006 las arnended), th8 Constitutlon of thé SCIO. and Accountlng and Reportlng by Chatltles: Statement of Recc)nllnended Practice applicable to charlt.. es preparing ttrAeir 3ccount3 accordance wlth the Financlal RepotLlng Standard appllcable in the UK and Republic of Ireland IFRS1021 . PAThCiPAL T¢ advance hoalth and mental wellbelng through the provI31on of high quality acce83ible therapeutic Servlces and Chlld and Famlly theraples particuL8rly coun3ellLng and p8y¢hotherapy to ehlldren. young PéOP&O and famllles. and wLth partlcular £ocu3 on deprived areas and the Con￿UnitY wheré thére greater need. Tno provlslon 0£ play therapy service3 for chLldren and young people up to the age of 18 year8 and for the advancement of educaLi¢Th through the provi8ion of. tralnlng and workshops. SCIO OBJECTMS AND AUIIVITIE8 The aim 0£ Lhe EliariLy to p.*omote méntal health and wellbeing of chLldren by thg provlslon 0£ therapy services to young children, young people, and fanulles ag fol IOWB The dellvery of play therapyi Goun¥elllnqr psychotheraples arid £amily work wlth parent8. In the local cominunity in an area ot h£gh deprlvatlon. The provision of acce38ible play therapy for young chlldren, and young people up to the age of 18yr8 t.o advanc6 health and weLlbeinq. The advaTrcernent of educatlon by provlslon of training ancl workshop3 to parents, carers and prote8slonals Involved In the life and development 0£ the child. The provlslon of fheraplay• Filial therapyr and groap work for young chiLdren and parents . Thè provlsion of cllnical supérvlslon and practlce placement educaLlon for 3tudent3 Ln tralning and tor qualified therapist3. ThcrapeutLc aupport f or families includiDg parent¥, kln3hlp earar8 siblings• teaching staff, 3rd 3ector and social Gare 8taff. MIIID MOSAIC CHILD AND FAMILT iWEIIAPIES SCIO pagé 3 Rus￿￿5 I REFORT {(Jontl d. > ror the perlod ended 31 Marah 2025 REFERENCE AND ADMINISTRATIVE DETAIL3 Charlty Number: Cornpany NLuYther , Reglstered Oef Ice: SC049103 CSJ03813 Independent Examlner: Bankers: Unlty Trust Llank Plc. Niné Brlndléy FLace. BITh￿ngham. BI 2HB YRU8YKfS I'h8 followinq tru8LÈes hav8 held otrice slnce l Aprll 2024: No trustee has a t'nancial inter.e8L In the 8f'O. ACBIEVEHEMT8 IN PKRIOD AND PIthNS YOR FUW Since becornlng a SCIO in March 2019 Mlnd Nosdic Chlld and Famlly Theraple3 contlnue o loc'us on growth and sustainabllity. We continue to dellver the only specialist play therapy aervlce to chlldren and parents In Inverclyde fac.ilttat.ed by linxcally trained and quallfied BAPT regl8t8red play thcrapi3t8. Thi8 year we have continued to inLreay8 servlce to IrtvercLydo families by provlslon of Attachment based qroupa providinrj .81Jpport to InfaDt8 born during lockdown and their parent8 Wlth a particular focu8 on helping to promote critical early re.l.ationshipa between parent and child,. social inclu3ion for bcibies and childreni a reductlon of lonel iness and isolation,. therapeutic ¥upporL to decreage postnatal depre881011, trauma and anxlety. As children, young people and parents tnenLaL heaLth and wellbeing referral8 to our .qervlc6 become rnore complex post covid referrala to our 3ervLce continue Lo rlse and demand foi support tor childLen and parents has increa8èd by approx. 62 per cent. In an attetclpt. Lo 8ignp08t referrals to the approprlate Service internal and external we have aet up weekly chcck in appointnent Blots tor general enquiries and for parents who have a child placed on our waiting list to help pr.iorxt13e need. MIND 1408AIC CHLLD AND PAbttLT IHRRAPIIS SCIO page 4 Rus￿￿￿51 Rzpowf (eofttl d. ) Fot th• parl•xI onded 31 Marth 2025 Thls year there has been an inctea3ed demand In refertals for whole f&mlly supp6tt for Infant3, chlldren, teenagers and parents, which Include8 in-depth work wLth aeparated or divorced parents and 138ue8 relatlng to family breakdown/parÈnt8 under pressure. As the need for service increases In nurnbar It also Includes specLall3t pLay therapy for Infant and paront where referrals Include More eomp16x p3ychologlcal and dlffleult Il£e Ls3u8s that require one to one Input Crom a traiftéd Play Therapljt. Increase in referraLs has been noted In all area3 and now over 100 chlldren and parents are seen at our therapy base in Ladyburn Bu31neg8 Centre and In two local Schoo13 In Inverclyde wlthln any wcck. We contlnue to provlde therapy and coun8elllng yervlc68 to two local 8chools In Inverclyde on8 Sen￿Or SO￿ndarY 8chool,' and one primaty/8econdary 8chool for childten and young people wlth ASD where we provide £ull play therapy/young people'a ¢ovngelliiigi ¥upport to paient8 and In-8eLvlce trainxnq and supp¢¢t tc teachlng staf f . The post pandernic eftect of CovLd 19 contj.nues to Impact on young people and £aniLias mental health and a3 the rl8e of refetrals Increase we have Increased oiar Staff team by tha addltlon Of. one part tlme play th6rapI3t, and two Young P6OPl.e and Adult Coun8ellor8. We provlde practlce placement8 for gtudent3 at UniveK3ltie3 acroa8 Scotland for the Msc in Play Therapy• Msc in Mental Health,. Bsc In P3ychologyi Msc in Adult Coun3911ing and the Msc In Social Work. This year our staff team of Play Theraplst31 Coun3eLlor8,' and Intenslve Family Workers traLned In Story Stern AJJe33ment Proflllng dellvered by the t6am from the Anna Freud Centre In London and th18 wlll enhance the ¥ervice we can deliver to famllie8, SSAP is a Ndtional Inatitute for Health and Caie F4xcel.LenGe recomrnended tool and will enhance 3peciali3ed work wlth £'arnilie8. Two of our Play TherapLst3 have completed Autplay therapy tralning whlch will benetlt chlldren and young people affected by Autlsm. We continue to op8n on8 8vening a week to meet demand and deliver Group Work vla Superhero Change Grief dnd Lo83 group8 for childrgn and teenager8 and we were also involved in a new £ootball group £or chLldren' 8 mental health and wellbeing where we have partnered with Morton in the CoThnunity tunded by UEFA and The National Lottery. Dernand for train.i.ng fr¢)m P.r¢f88s.ional..8 a8 wel.l. as parents and carera ha3 increased and thi8 year we have deli.vered training work8hop3 to 8Laff and tiu¥tee3 who de.liver local 3ervice3 and to volunteer8, parent8 and carera. MIND MOSAIC CHILD AND FAMILY THERAPIES SCIO page 5 TRU8TAE8 I REPORI Icontl d. ) Tor tha p•r&od ozxd•d 31 Mnrch 2025 ACHIEVEM￿5 IN WARIOD AND PLANS YOR (contld.) rh thè pa3t year attendance has Increased for our Therapi8t, Coufisellor and Famlly Worker support forum whieh enables colleague3 and netwotk partnÉr3 In the caring and Lherapy profe83Ion3 to corne together for a se8sLon of selfcate, conversatlon and cup of tea after work where they can reflect on and receive support for thèlr own rnental health and wellbelng a 8afe and therapeutic envltonment thi3 forum s currently unfunded and 8tdff facllltate tt113 In a voluntary capacity. Interest In thls group has grown and pro£e38iona18 frorn oLher agÉnel89 attend on a regular ba8L8. We Increa¥ed cllnlcal 8upÈrvlslon and workplace supervision sesslons to support 3taff's own mental health In the coffolex work that they provLde and a8 a response to the more complex referrals £oi rttental héalth gupport now belng recelved to the organisation. We now 3upport two other external agencles staff by delLverlng monthly formal SupervI3ion to thern. Appioxlthate.i.y 100 Inverclyde chlldren and parent8 per week are In receipt of therapyi coun8elllng• Incen31ve farnlly support and wellbeLng group work and all therapL3t3 and ¢oun8elloi3 are reglstered prof essiona18 who receive cllnlcal 8uperviglon of thplr case8 on a monthly baals as we adhere to an ethleal bagL3 and guldellne of our reg12tration bodlos BAPT. PTUK and BACP whicli ensures confldence and tru8t for the public. Plan8 for the comlng year include g-owth of the whole family approach to our ¥ervLce3 to aupport mental health and wollbeing acro88 the Llfè .8pan from birth Lo parent/kln¥hlp carer/grandparent vla Intensive £amiLy workp Thentor.tng and life coachingi? perl-naLal and Infant groupJ; paront di3cua3ion aea3Ion8; unlque play therapy Bervice3# Leenage and young Foople's ¢oun8elllnqi parent coun88lllng. we pr()vide increa8ed 8upport Lo achools aa Headteacher3 requeyt contlnuatltsn of therapy services for children and teenagers. Two of our Senlor Staf f team have utllL3ed an vpyorLunlty for Leadership training and 8ucce88ion plannlng ovÉr 4 months wlth the RS NacDonald charltable tru8t a3 well a8 an additional t.rainlng focused on build£ng a su3tainable charlty which led to our whol8 Staff team work.lng together on the future direction cf our organisation Ln a recent 8trategy day Ed.i.nburgh. Admln staff wlll continue to progress idea8 and 8y.gtpms followlnq a bur¥ary place internship 12 month tralnlng tbat covered a range 0£ data, digltaL and de8ign tOPlC8. We will continue to offer opportunltie3 to young volunLeera whirh xnrliides current placement for a young person working on the Duke of Edinburgh Award Schen and for young people seeklng work 8xperience placements. At Chri8Lma8 time 2024 wc dellvered our 6th annual Little Box of Lovfi at Chri8tmas campaign which resulted in donations of over 600 qiftJ being re¢eLved at our baae and di8Lributed to over 200 local families In need ident.ifie.d by ()ur network partners from schooLs* local 3￿ sector orgs and 8tatutory agencle8. We are currently woIklng toward our 7th appeal for thi8 year. 3 Little Box of Love campaign. 141ND bDSAIC CHILD AND FAMILY TEEIIAPIE8 SCIO page 6 TRUSTEES l RZPI)RT {a¢)ntl d. > For tha p•rlad •nd•d 31 March 2025 ACHIEVEM￿5 IN PZRIOD AND pIMs foA IcontFd. ) We contlrtué to work wlth ouz partner8 frorA Health Improvement Scotland via thé local Sulclde preventlon forunL. and we continue Lo work with and recelve rÈ£erra18 to our servlcÈA erom local and national network partner3 includlng MaglcTorch.. WithKids Glasgow: Play ThÈrapy Basel Morton in the cOn￿Unity.' Play Therapy Base Mldlothianii Homestart Inverclyde: Saf e Harbour; Skil, s Uevelopment Scotland; Inverclyde Schools* Action for Children; Inverclyde HSCP: CVS Inverclydel rnverclyde Famlly Contact Centre. Th13 year w8 atè soeklng to Increase our Board mernbershlp vla iocruiLm•nt ovér the comlThg months. All staff, volunteers and trustees will contlnue to attend and r8eelve Annual Safeguardlng and Child Protectlon Ttainlng dellvered by the local Child ProtÉct&on Lead Erom Inverclyde Health and Soclal Cara Partner8hlp. The organ13ation Is a Scottish Charitable In¢orporatad Organlsatlon I SLIOI , regl8teied a ¢harlty In March 2019. Ot •atlon The core team of staff and acbuin support hav6 long standLn9 experiénce In t.iis fleld vlth the Manager leadlng the change2 whlch are rÈqu&rÈd to 3UIt cllent needs and a vary pro-acLlve Board whlch IncLude3 managers fron the prlvate and public 3ecLor. The Board holds thp flnal authorlty on implernentation of any stratoglc planning or f Inancial proposals. The .gCIO is conmnitted to che prof•ssional developLent of their employee development and encourages opporcunity to undertake cralning for thelr CPD and Lo 8u¢porL tho improvements and atandarde of work performance in tho déllvery of their ¥ervlces. APPOINTr4Eln OF TRUSTKES Most director3 who apply for appolntlllent to the Board come frorn the poo, oe volunteers who support the day-to-day actlvities of the organi8atl.on and itg charltablc actlvitica. The Yru8Lee8 roflect experience3 in working In support of services within the voLuntaiy 8ector and are active members of Lheir local conllnunity and have good knowledge and under¥tanding of the sector and community planning within the charities operational area. The founding trustee of the organi.8at.ion is the only qualifled, rcqi3tered Flay Therapist in Inver2lyde with specialist knowledge 0£ Lhe unique play therapy interv8ntr.ion. All Board rnernber3 are clrculated with inviLaLlons to nominate trustees priot to tThe AGH adviaing them of any retlring tru8tee8 and requesting nominatlOn5 £or the AGM. When con3iclering co-opting trustees. the Board haa regard to tlie requirement for any speciali3t sk.il,l8 needed that. rtsay be requiied. All trustees are experienced and a succession planninq process is being put in place to ensure stahllity and contirLUity of governance. Ihe Board recognise that developmenL of t.hi8 base wi.11 strengthen the organisatLon. MIND MOSAIC CKILD AND FANILZ TIIEFAPIE8 SCIO paqe 7 RUSTEE81 RE￿T (conti a. For the pazlod endad 31 tdar¢3h 2025 APPODfTr4ENI or TrUSTrRE£ Ineormal briefitLg3 are held monthly by the Board to explain the process baLng rnada, the direction of a3sociated fundlng and all general Concerns that could and would enable u3 Lo give a better servlce. The year to 31 March 2025 saw the SCIO report ta surplus 0£ £35,761 {2024 def ici of £148, 686>. Of thia Surplus £6, 293 was generated fron unrè8trlcted reserves. New £undlng ha8 been recelved In t'he year to 31 March 2026 providing sufflcierkt Income to fund the activiLle3 of Lhe organi8Atlon. Ri8ERVES EIOLICT AND GOING CCWCEEN It Is the policy of the SCIO to maintain unrestrictèd funds, whlch are the free reserves of the charltyi at a level not leas than three Nonths expondlture. ThL3 ensures 8ufflclent tund3 to cover Tranagement and admln18ttatlon and support costs, Includlng pre)nia08 ¢oat8. he current level of unre3trLcted fund8 equates Lo Just over 2 monLhs 0£ total expendlture. Co3t8 have been revlewed In the year to 31 March 26 Lo reduce the overhead costs of the organl8ation. Based on J ust unresttlcted costs the organisation ha8 4 rnonth8 of costs held in unre8trlcted funds. REIATXD PARTUS Any ¢onnecLlon between a trustee and/or senlor rnanager of Lhe SCIO wlth a staff ember, 3eivaGe user or partner3hip organlsatlon production companyi mugt be dlscLosod to the lull board of tru8Cee8 In the same way a5 any other cont=actual reLatlonshlp wlth a related party. he foundLig tru3teei receLved a 8aLary froffl the SCIO for her work as a LIILLdk)&4¥. The Salary 19 pald In accordance wlth the Jalary 8cal8 for thls level of work and l¥ approved by Che remalnlng truytees aL Lhe AGM. One family rnember 0£ a trugL8e8 18 al80 employed hy t.ha SCIO. The reLevant trustee was not involved in the iecLultment proce3a for the role8 undertaken by the famiLy membar. The Board of Truste83 hav8 carrled out a review of the SCIO18 bu8ine88 activity. The review ha3 a8818Led future decL8lons regardlng ttie govcrnance of VJind Mogaic and Its future direction, and provided an evaluatlon of the current programes dellvered and developrnent of future prograrnme8, which wlll bo bupporced through future servlco contracts, SLA'S and funding partner8 8ervice priorltie8 over the next three to five years. The £evLew has been developed in conjunction with the Board of fru8tee8 1 8taf f, servlcè users, volunteera and widor con*nunity consultation. Risk management for the organi8ation 13 recognised as the re8ponsibility of the Board of Trustees. A risk asaessment has be8n carried out to monitor the busine88 situation and is carried out yearly. The Tru8tee8 are aware of Cheir r8spon3ibility in regard to health ana safety issues and procedures, and staff trai.nlng Is in pLace to ensure compliance with legI31atlon for all staff, ernployee31 Service users, volunteer8 and member8 of the public accessing our 3ervlce8. MIND I￿SAIc CHILD AND FAblILT THERAPIES SCIO page 8 TRU8TEfg1 REPORT {contl d. ) For th• p•rlod •nd•d 31 Maroh 2025 PAT POLICY VQR SENIOR STAFF The trustees and the genior taanagement Leam cornptise the key management of personnel 0£ the SCIO In charge of dLroctlng and conttolllftgl runnlng and opératlng the organlsatlon on a day-tc-day bas18. The salary of the £oundlng director is di3cu83ed and agreed annually at the AGM by th8 Board 0£ Trustees, and to ensure that salary does not exceed a 35 hour week. TRUSTEE8 1 RE8PON8IBILIYIEa Charlty law reqU￿re5 the Ttustèès to pr8par6 flnanclal statements tot éach flnanclal perlod whLch give a tru8 and falr vlew of the state of affairs of the SCIO and of the income and expendi.ture of tkie SCIO for that period. In preparing thos8 flnanclal 3tatements, the Trustee8 are required to: 361eet 3ultabl• accountlng policle8 and Chen apply thern con8I3tentlyj make Judgement3 and estlrnate8 that are reasonable arld prudent. prepare the financlal statemente on the golng con￿rn bast8 unles8 It 13 inapproprlate to pre8uTr.e that the SCIO will contlnue In bu3Ines3. The Trustèes are regponslble for keeping propeL accountlng records whlch dL3close wlth reasonable accuracy at any tirne the flnancial position of the SCIO and to enable them to onsure that ttrke SCIO flnanclal 8taLement8 cc)mply wlth Charlty legl8lation. They are also reypon3ible for Safeguarding the aB8etg of the SCIO and hence for taking reasonable step3 tor the prevention and detection of £raud and other irreqularitie8. In 30 tar as the trustees are aware at the tlme of apptovlng our trusteeB' annual report: there no relevant Information, being infonnation needed by the Independent Examlner In connectlon wlth preparlng their report, of which the group's Tndependent Examlner 13 unaware, and the trustees, havlng made enqulrle3 of fellow trustees and the group'8 Ir.dependent Examlner that they ought to have indlvidually taken, have each taken all 3teps that he/3ha Is obliged to take as a trustee in order to mak6 the￿selves aware of any televant Informatlon and to èstabllsh that the Independent Examiner is aware of that inforJnation. MItID MO8AIC CHI￿ af4D THSFAPIES SCIQ page 9 TRUSTEE8' REPORT (cont• d. I For the perlod anded 31 14arah 2025 The tru8tee8 are rf)GouwAending that f Henry Brown & Co. Chartered AccountanL3 1 continue8 as Independe-. /.ai ij lie a resolution to re-appoLnt hi and authorlsing the trustee8 Co f ix his remuneratlon wlll be propoaed at the meetlng of the tiustees. ari 025. MIND MOSAIC CHILD AND FJ4ldILT THERAPIES SCIO page 10 INDEPENDM EXAMINER'S REPORT TO TBE IRUSIEES OF MIND 2408AIC CHILD AND FAMILY TBEPAPIKS scro I report on the account8 of the SCIO for the period ended 31 March 2025 which are set out on pages 10 to 21. R¢8pectlva r•aponfjAblllt*•g of tzusts•B and •xulnoz The charity'3 trustees aro re8pon81ble ror the preparatlon of the accounts In accordance with the terms of the C.harlt.ies and Trust.ee Investment (Scotland) Act 2005 and Lhe Charitie3 Account3 (Scotlandl Regulatioris 2006 (a3 araended) The ch8rLty tfU3teea con?ider that Lhe audit requirement of Regulation 10<1) lal to IGI of the 2006 Accounts Regulatlon? does not apply. Ic Is My respon3lbllity to examine the account8 a8 required under Section 4411) Ic) of the Act and to ¥La¢e whether partlcular matters have come to my attentlon. Ba•xA of andap•nd•nt •xuin•r' * 8tLt•A•nt y examination 13 carried out in accordance wi.th Regulation 11 of the 2006 Accounts Requlatlon8. An ex8mination Include.8 a revlew of the accountlng records kept by the charity and a comparlson of the accounts presented with thoae records. It also includes consideration of any unuaual &tem8 or dl3closure8 Lhe accoiintg, and 88eks explanatlona trom the tru8tee8 concerning any 8uGh matter3. The procedure3 undertaken do not provide all the evldence that would be requlred In an audlt, and consequently I do not expres.8 an audLt oplnlon on the vlew given by the account8. Ind•p•rthnt •xamln•z' o •tat•RJ•nt In the course of my examination, no matteI has come to my attention wh&ch glvcs me reasonable Cause to belleve that any materlal re8pecL the requirernenta: to keep accountlng records in acLordance with Section 44 {11 {al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation3 to ptepar8 accounts whlch accord wlth the accountlng records and comply with Regulatlon 8 of the 2006 Accounts Regulations have not been ￿et, vr to whlch, In rAy oplnlon, attentlon should be drawn In order to enable a proper understanding of the accounts to be reached. MIt4D t40SAIC CKILD AND FAbllLY ￿H￿RAP12s SCIO page 11 STATEMrn OF rnIANCIAL ACTIVITIES Pot the parlod •ndod 31 Mazch 2025 R•8trlot•d Total rund• 2025 Note8 2025 2025 In¢omlnq A•4ourc•• Donation8 and Legacies Incotrle from Charitable Activities Grant8 Received rundiaijing other Incon 19,628 111,705 64,497 7,021 3, 800 19,628 111,705 301,514 7,021 3,eoo 237, 017 Total IncoThlnq R•Bourc•• 206, 651 237, 017 443, 668 ReBoura•8 oxp•nd•d Dlrect Charltable Expen9es b1anagemant & Admini3ttation Tot•1 R••ouTe•• Xxp•nd•d IS3. 997 46.361 183, 001 24,548 336, 998 "10, 909 200, 358 207, 549 407 907 N•t (InfJomLng) r•soura•• 6.293 29.468 35,761 R•¢onc*l*Atl¢)n 0£ £und• Total fund8 brought forward 67,-1.55 41, 250 109,005 Total funds carrled forward 74,048 70, 718 144, 766 The Statement of FlnanclaL ActLVltles Includes all galn8 and losse3 In the yeaz. All incomlng resourcos and rosourcL%s expended derive f'rom conLinuing a¢Liv&Lle3. MIiID IffjSAIC CHILD AND FAb£ZLY THERAPIES 3elO page 12 OF FINAWCIAL ACTIVI?ZES - COMPARATIVE YEAR ror tho ￿tIod endad 31 Narah 2025 Unr•• er&ct•d P*strlet•d Total Not•8 2024 2024 2024 Inconanq Raaourca• Donat£on3 and Legacies Income f rom Charitable Actlvitle8 Grant3 Recelved VundraI3Ing other Incomé 29, 888 122, 151 54,622 775 29,888 122,151 148, 575 775 93, 95.3 Total Inoornlnq Ra8outc•B 207, 436 93, 953 301, 389 Ro•our r•Bouro•8 1 15,668 ) ( 133,018 1 { 148,686 R•aonclllat*on 0£ eund8 Total funds brought forward 83, 423 174,?.68 257, 691 Total fundJ carried forwaid 67,755 41,250 109, 005 The Statement of FlnanelaL Actlvltle8 ￿ncludeS a. I galns and 108ae8 in the year. All Incoming resources and re3curce8 expended derlve f rom continuinq actlvlt188. MIND E40SAZC CHIIJ) AND TAblILT THRPAPIES SCIO page 13 BAlaNCX SHEET • at 31 Marah 2025 Not•a 2025 2024 CUlU1￿ ASSZT8 Debtor8 Cash at bank and in hand 15, 993 133, 803 5,84Q 115, 772 149.796 121. 612 CREDIWRS .' •thourAt* Ealllng du• w&thln on• 5,030 12.607 iqET CUPJIZNT A88ET8 144,766 109, 005 144.766 109, 005 RESMIVE8 Unrestrlcted Reserves ReaLrlcted Re3erve¥ 74,048 70, 718 67,755 41,250 144,766 109, 005 prnber 2025. MIND b￿skIc CHILD X14D FAiaLT T3ZBA?IES 3CIO page 14 CASEFLOW STATRHiNf For t7￿ p•rlod ènded 31 blateh 2025 2025 2024 Surplus / (Deflcltl for the year 35. 761 1 148, 686 1 (Increa8e) l Decrease In Debtor6 1 10.153 ) 19.472 (Décrease) / IncreasA In Credltor3 1 7,577 ) ( 36,275 Inat•a8• 1 (D•ar•a••) cagh In p•rl¢d 18,031 ( 165 489 ) Bank and Cash brought forward 115,772 281,261 Bank and Ca•h aazr&•¢l £OTh￿d 133 803 IlJ,772 HIIID MO8AIC CHILD AND FAbSILT TH£RAPIES SCIO page 15 Not•• to th• Aee¢unt• rot thé pèrlod and8d 31 Rdatah 2025 ACCOUNTING POLICIZ8 Company Incozmatlon Mlnd Mosalc Ch￿Id And Famtly Theraples SCIO is a Scottish Ch Incorporated Organisatlon lan SCIOI The registeted offiee Is whlch 18 also ritable Its principal place ot bu8ine33. l. l B&•A8 0£ Accountthq The flnanclal statement3 havè been prepated in accordance wlth Accounting and Reporting by Charitie8: Statement of Recommended pract.￿ce applicable to charltie8 preparlng thelr accounts accordance with the Plnanclal Reporting standard appllcable In the UK and Republic 0£ Ireland IFRS102). The dl8cloBure requirernenta of Section IA of FR3102 have beèn appli?d. Th6 flnanclal 8tatement3 are prepared In sterllng, which Is the funcLlonal curtency of the eompany. MoTh¢tary amount3 in t.hase flnanclal 3tatement8 are rounded to the neat68t £. The flnancial statement8 have been prepared under the hlsLorlcal cost conventlon. The principal accounting policies adopted are 3et oiit below. 1. 2 Goknq Con¢azn The truscee8 have revlewed thé posltlon and conslder the SCIO to be a going concern. The flnancLal statements wlll be prepared ort th6 golng concern baslL¥. This a3se8ament has been based on the funding that ha8 been 8e¢ur8d slnce the 31" March and due to the level of re8crvcs held by the Scla at th8 31 Narch. lal Unre3Lrlcted fund.% are available for use at t.he discretion of the trustee3 In lurtherance af the general objectlves of the SCIO. Ib) Restricted funds are 8ubjected to re8trictions on LheLt expenditure i￿pOsed by the donor. MIND t4OSAIC CHILD AND FAMZLT THERAPIES SCIO page 16 Hot4• to th• Aae¢xmts (¢Jont•d. ) ror th• p•rlod andad 31 blarch 2025 1. 4 In¢omaAq R••¢)uro All Incoming resource3 are Included che statemenL of flnanclal actlvltlos when the SCIO Is enL&LLed to the income and the amourtt can be ￿antIfIed with reasonabl8 accuracy. The following Specific policies are applied to particular categorle8 or income: la) Incoming reaouzces fron charltable activltles are accounted for when earned. Ib) Incomlng resources from grants. where related to pètf0tft￿Thce and specltLC dolivoricg are accounted for as tlie charlty earns the tlght LO conslderatlon by IL8 Petformanc8 and are released to the Statemont of Financial Activitie8 a8 the related exp8nditure 18 incurred. Grant81 where entLtlernent Is not conditional on the dellvery of a 3peclflc performance by tlie charityi are recognI3ed when the charity become3 uncondltlonally entltled to the grant. 1. S R•Aouro•8 Exp•ndAd 8xpèndltur8 18 r6¢ognls¢d on an 4c¢fu¢ila baslj as a ILablllty 18 Incutf•d. la) r)i.rect Charitable expenditure cornprises those costs Incurred by the SCTO in the dellvery of it8 actLVltie3 and service3 for Its benefielarles. It ncludes both cojts that can be allocated dlrectly to auch activities and those Costs Ot an Indlrèct natut& nacessaty LO SUPPOtt them. Ibl Management and ikdmlnistratlon costs include those co8t8 assoclated wlth TAaÉtlng the con8tltutlonal 8nd 8tatutory requiremenc8 of the SCIO and Includ8 the accountancy fe03 and costs Ilnked to Lhe 8trateglc ll￿nagement of the SCIO. 1.6 CaBh and CaBh Equlvalantg Cash and cajh equlvalent3 are ba31c flnanclal a?aet8 and include caski In hand, dèposles held at call wLth banks, other short-term Ilquld Investment8 with original maturitles of three months or lea8, and bank Ove£draft3. Bank overdrafts are shown wiLhln borrowinga in currenc Ilabllltles. 1 . 7 Finanolal Instrury•nt• The 3CIO has elected to apply the prcvl8ion3 of Section 11 'Ba81c Flnancial In8Lrument8' of FRS102 Lo all of It8 flnanclal instrumenta. Rasi¢ flnanci.al assets. which Inclvdo debtor3 and ca3h and bank balances, are initially measured at transaction price including transact.ion ¢o$tB and are subsequently carLLed at amort13ed c08t using the effective intere3t rate roethod unless the arrangement constitutes a f inancing tran8action• wh&re the transaction 13 rnea3ured at the pre3ent value of the future receipts discounted at a rnarket rate of intere8t. Financial a8Bet8 cla88Ified aa receivable within one ye.ar are not arnortised. Flnanclal assets. other than th03e held at tair value throuqh the State￿¢￿¢ of Flnancial Activities, are a88883ed for indicators of irRpairment at eaGh reporting end date. t41ND bfy)8AIC CBILD ATrID FANZLT THZRAPIIS SCIO pag8 17 Not•8 to th• Ao¢Jount• (oontld. ) ror th• period •nd•d 31 MazfJh 2025 FLft4ncx•I In•ttuwttt• (¢¢AtI d. ) FirianLial a83ètY éire impaired where there 13 objectlve evidence that, as a result of one or more events that occurred after the Initlal recognltlon of the financlal aJ?et, the e8tinated future cash flow3 have been affected. an asset 13 Impalred, the impairnent 1088 L3 the dlffcrcnce between the carrylng amount and the present value or the e8tlmated cash flow8 dlscounted at th8 a8A@tls orlglnal èffectlve Interest rate. Thé Impalrnent 103s Is r8cognl38d in th8 Statement 0£ Financial Actlvltle8. If there a decreas8 In the ImpaLrment 108s arLslng £rom an event occurrirAg after the irnpairnent was recognlsed, the lrnpairmont is rever3eLI. The rever3al Is such that the eurrent carryLr)g amount doo3 not exceed what the catryittg amount would have been, had thé i.mpaitrnent not prevlou31y beèn r8cognlsed. Tha Impairn•nt rèv8r8al Is r8cf)gnlsed the Statamant of Financial Activitie8. Basic £lnanclal Ilabllltlesi Includlng credltOf3 and bank loans, are Inltlally recognlsed at transact.lon prlce unless the arrangement constitutes a financlng tran3actLon, where the debt &n3trument measured at the present valu8 of the futur8 receipts discounted at a market rate of Interest. Flnancial liabilitie8 clas8ified aa payable within one yéar are amorti3ed. not Tlnanclal ILabLI￿tIeS are derecogni3ed when the charity, s contractual obligat.ion3 explte ot are d13charged or cancelled. 1. 8 lthploy•• B•n4fat• The co8t8 or 3hort-terrn employee benefits Includlng holiday pay are recognised ag a Ilabillty and an expense. 1. 9 Bene£lt• Pawentg to defin8d contribut.ion ret.4.rémertt b•rtèflt Schemes are charged as an expen3e as they fall due, MIND ￿)8￿1c CHIID AND fAMILT THERAPIES SCIO page IB Not•J to th• Aaoounts (contld.) ror th• parlod andod 31 blarah 2025 Unt•8triat•d R••trletsd Total 2025 2Q25 2025 Young Start Awards foi All E4acDonald Trust Cattanach Trust Big Lottety Children In Need The Robertson Tru8t Childrens IL)ttery Garfleld We3tern The Newark Trust Trusthouse Srnall GranLS 30,000 10,017 15, 000 37,000 loo, 000 15,000 30, 000 30. 000 10, 01? 15, 000 37, 000 loo. 000 15. 000 30, 000 5. 000 25, 000 10, 000 23. 122 1. 375 5, 000 25, 000 10, 000 23, 122 1,375 64,497 237, 017 301, 514 Unt•mtrlotad R•str￿at•d 2024 2024 2024 Young Start Mental Health Foundatlon MacDonaLd Trust Cattanach Trust Volant Chlldren in Need The RobertJon Tru¥t Huqh Fra9cr Foundation Trusthou3e TeJco 30,000 5,000 15, 000 18,500 7,453 15, 000 30, 000 5, 000 15, 000 10,500 7,453 15, 000 30, 000 3. 000 23, 122 1,500 30,000 3, 000 23, 122 1, 500 54,622 93,953 148. 575 IdniD M08AIC CHELD AND FAMILY TIiiRAPIR8 SCIO page 19 Not•• to tha Aooounts (oontld.) Por th• p•rlod •ndgd 31 M•roh 2025 DIRE￿ CIIARITABLf XXPXNDZTIJR TJnz••triotsd R••triat•d 2025 2025 2025 Wages Training P8nsion Cost Purchases 133,118 12, 006 6, 760 2, 113 174, 170 500 1,537 6,794 307, 288 12.506 8,297 8,907 153, 997 183, 001 336, 998 DIRICT CHARITABLI UPThDITIIAE - Unr•¥trxat•d R••tr*at•d Total 2024 2D24 2024 Wag63 Trainlng Pension C08t Purchas88 164, 957 3, 520 7, 489 3,623 181,835 1,445 1,200 5,335 346. 792 4,965 8.689 8.958 179, 589 189,815 369, 404 MZND IXI8AIC CHILD AND FAMILT 2HERAPZE8 8CIO page 20 Not•• to th• Aeaount• (contld.) For th• p•r&od •nd•d 31 blaroh 2025 Unr•strlct•d R•atrlatsd lotal 2025 2025 2025 Rent Cleaning UtIIItiA3 Repalrs & Maintenance T81ephone & IntèrneL LnsuranGe Photocopier Cost8 stationery Advert.leJlng s markèt.lng Dues & Subscrlptlons Computér Costs Travel. C08L8 Professlonal Fee8 Bar.k Charge3 Volunteer Expenses Meetlng Costs Fundralslng Costs General Expenses 23, 949 2, 134 8,123 600 1,081 1,349 1, 664 1,050 32. 455 1,552 53 2,095 278 375 313 683 575 15, 54$ 625 2,050 39,497 2,759 10, 173 600 L, 731 1,974 2,214 2, 425 32 1,005 2,252 650 625 550 1,375 550 700 I, 000 3,095 278 1,250 313 683 575 875 46,361 24,548 70, 909 Unr8atrxot•d R•Jtriat•d Total 2024 2024 2024 Rent Cleaning utllltie8 Répalts & Malntenance Telephone & Internèt Insurance Photocopier Costs statlonery dvÈttising s Markétlng Dues & Subsctlptlons Computer Costs Travel Costs Prof esslonal Fee3 Bank Charges Volunteer Expenses Meeting C03ts Fundraising Costs General Expenses 21,082 2,141 3, 610 21, 690 42,772 2.141 12,086 8,476 1,013 1,876 1,300 1,594 Igo 637 1,448 238 6,706 313 907 1. 920 1.876 2.026 3, 317 409 928 1.929 1.377 7, 570 313 571 855 171 410 726 1,723 219 291 481 1, 139 864 571 786 171 410 43,515 37,576 80,67L MIND KI3AIc CHILD AND TAMILY TBBRAP118 SCIO page 21 Notso to tha Account• (contld. ) th• ￿rIOd •nd•d 31 Ilarch 2025 DEB￿OR& 2025 2024 Held by GCVS Accrued Incorne 4,948 11,045 15,993 5, 840 5,840 CPXDITOR8 - aa￿Unts fallknq duo wlthln on• yoar 2025 2024 Aceruals Def erred Incomé Wages Control Credlt Card 4,534 4.265 8,250 92 496 5, 030 12, 607 MIND MOSAIC CHIU> AND FAblILT fllERAPIES SCIO page 22 Nots3 to the Aoaount8 (eont'd.) for th• p•r&od •nded 31 blaroh 2025 JIIIALY8Z8 OF OT Jill4D8 - CIJPIIZNT ¥EhR Atl Aptll 2024 t 31 Ine¢Aing Re8ourco8 Rasourco• 2025 Funds Cattanach Tru8t Awards foL AII MacDonald Trust The Robertson Tru8t Blg Lottery Young Start Children In Need 37,000 10,017 15,000 30,000 loo, 000 30, 000 15, 000 20,042 5, 007 15, 000 7,500 100, 000 30,000 15,000 16, 958 5, OLO 12,SDO 22, 500 12,500 17.500 11.250 17, 5DO 11,2SO TOTAL RESTRICTED FUNOS 41.250 237, 01.7 207, 549 70, 7L8 Unraatrlet•d ninda General Re8erve3 67.755 67.755 206. 651 206, 651 200, 358 200. 358 74, 048 74, 048 TOTAL PU14DS 109. 005 443, 668 40'1,907 144,766 AIIALY818 OF I0)VEM￿ OF FUND8 - CQ4PAPATIVE YUR At31 Aprll 2023 Inaowinq RqBourca• 2024 R•8tr*ct•d Puzxds Cattanaeh Trust Mental Health Foundatlon MacDonald Trust Volant Big Lottery Hugli k'ra8tsr Tr'oundation ¥ounq Start Chlldren In Need 18,50D 5,OOD 15, 000 7,453 18,500 L7,451 15, OQO 7,453 149, 317 3, OQO 12,500 3, 750 12,451 12,500 12, 500 149, 317 3,000 30, OOD 15, OOC) 17, 500 11,250 TOTAL RESTRICTED FUNDS 174,268 93, 953 2?.6, 971 41,250 Unr•otrLct•d Tund• General R8se£ve8 83,423 83,423 207, 436 207.436 223, 104 223, 104 67,75S 67,755 TOTAL FUNDS 257,691 301,389 450. 075 109, 005 MIND MOSAZC CHILD AIID YAMILY THZIIAPII8 8CIO page 23 Not•• to th• Aooount8 (oontfd.) For the p•rAod •ndad 31 Marah 2025 Purpoqe 0£ R•8trlct•d Fur&d•: Bl Lotter Fund Fundlng to contLnue and expand the ex13tlng specia1I8t therapy 8ervlce. Core actlvltleg will include Play Therapy sesslons for age 5-18yr8. Filial thetapy for complex parent and chlld i83ues. FarAily Work sesjlons to 3upport parents. Th8raplay to children and patent8/oroup8 and professlonals. Specialist ntervention8 infant play th8rapy to chlldrén and young parents age O-Syrs. Therapeutlc groupa to child£en and young people. The grant wlll fund the nanager play therapI3t for 25hr3 per week. A full tirne famlly worker. Adll￿n of f Icer. Sessional staff Costs. Scrtte cora costs and training/profe53ional costs and utIIILle8. CattanaLh 'fzu3t To provide a 8ervlce fot 30 young chlldren age 0-3yrs to r@celve Infant pl8y therapyi and to help their parents improve and Strengthen attachment relationshlps and ￿nCrease parent conf idence through tralnlng workshops and parent and ehlld play sesslon3. Chlldren In Weed Funding to 8upport the provision of play therapy and group/£amily woik through onLrlbutlon towardg the staff costs of a play therapl'8t and Je88ioll¢il therapiat8. Youn start To provlde Superhero Group3 to enhance chlldren'8 conf.idence and wellbeLng and educe anxlety and atrog?. MacDonald Trust Fundlng to support chlldron, young peoplei parents and carers in Inverclyde who havé 8xp8tieneèd abuse and ne.glect. Awarda for All Funding £or Play In Mlnd a footr.F)all aiid Jtieiitdl hoalth and wellbeing project for ch£ldren age 10-12yrs delivered by Mlnd M03alc Child and Famll.y Therapies In partnershlp wlth Morton in the ComLnunity. The Robert.gon Trust Provldlng fundlng toward thc salary c08ts of a Play Therapist t0 3upporL the mental h8alth and wellbelng of chLldren affected by life di££iculLiea and a range of psychological 18SU88. 1124D IIOSAIC CHZILI AND TAMILY ￿llERAPI￿9 SCIO pag• 24 Not•J to tho Aaaounta (aont*d.) ror th• p•rx•d •nd•d 31 Mazah 2025 A14ALYSZB OT NET ASSZTS BllWKEN FtlblDS Unr••trletsd Total Current A85et8 Current Liabilities 79,078 1 5,030 1 70, 718 149,796 1 5,030 1 74. 048 70, 718 144,766 A21ALYSI8 QF ASSETS TU14D8 ~ P*•tslat•d t&1 current Assets Current LlabllltlG8 80,362 ( 12,607 ) 41,250 121,612 1 12,607 ) 67,755 41,250 109,005 STAFF CO8T8 AND NUMB The averagè rAonthly nuyfiber ot employee3 durlng the year wa9: 2025 2024 io Diioct t4agc3 Management and a¢Jminigtration li 13 The costs Incurrod In respect 0£ thé3e ernployeea wére: Gr083 Wages ER NIC ER Penyion Contribution8 Sessional Theraplsts 2eo, 678 22,045 8,297 4, 565 315,585 One empLoye8 received emoluments betW63en £70. 000 to £79, 999 In the year ended 31 March 2025. One in exc839 of £70,000 in 2024. Key management personnel cornpensation for the year totalled £71,833 12024 £70. 042) . Th13 Includes Gross w4gesi ER NIC and ER Pen3Ion. bJIND MOSAIC CKILD PalD FAMILY THEIIAPZBS 3CIO page 25 Not•0 t¢ tha Acaouttta (Qontl d. J th• P•r£￿ •nd•d 31 bfaroh 2025 10. For the period l April 2024 to 3: march 2025. recoived reThunerat&on of £71, 833 12024 £70, 0 Pen31onl t ru8tee) C and ER 1&4iG&U- Afi9 During the same period the followlng rwiuneration wa3 paid to close family merther8 of truatee8: K. Boyle 20, 666 (2024 £18,197) 11. TAKATI¢XI As a charltyp Mlnd Mosale Chlld knd Famlly Theraples SCIO i¥ exempt from tax on income and gainj falling wlthln sèctlon 11?? of the corporatlon Taxeg Act 2010 or 3256 of the Taxation OC Chargeable Gains Act 1992 to the extent thaL these are applled to Ita charltable obJeot3. No tax charges have 4rl8en In the SCIO.