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2025-02-28-accounts

Charity reBi$traiion number. SC049971 Nurture the Borders SCIO for th¢Year EDded28 Febrwy 2025 P¥o1rf14

Iyurture the Borders SCIO Contemts (continued) R¢fer¢nc¢ atxl Athninigtrative Details Trustees, Report 2to4 ststemcnt ofFinancial knivitie Balance She¢t Not¢B to th¢ FiDDrKial Stat6DKntB 8toll Pty•2•f14

Nurture the Borders SCIO Reference Admintstrrdtlve Details Chattty Reglrtr*tlDn Number SC049971 Indep¢ndent Zx•ther tkans chart￿£d Accountattts 27 Nortb Bridge Stteet Hawi¢k TD9 9BD Pagc I P4b3¢X14

Nurture the Borders SCIO Trustees, Report Th¢ ¢ru8t¢¢$ pttstsrt th¢ Teport tO8ether with the fin8ncial of the Gharity for th¢ y¢r ended 28 Fcbruory 2025. Objéthem ullvlt Ch&rb4ble Puryfv•seJ The charlty's PUEpose is to Iromo¢¢ wd prote¢t th¢ pbygi¢al and bthith ofrn their itifantl Jnd families affected by or at risk of developin8 a perioafal rMt41 be81th cotiditiott, Tbis is achieved by providing suppw4 ¢du¢auoffj 4ud advice ongsTd¢ Servic￿ ¢omplementary io ststutory provisions. The or8aDisation also aims to raise Pdwareness of perinatal t)WDtsI be41th amoDg wornea. father4 f8milLes. &Dd the broader advaacing public hedlth and eth￿4￿0￿ about Th¢ p48t y¢ar ￿￿￿Ellted both C]￿llenge8 Bnd oppotmmitses for fatnili&q aeross the s￿￿18￿ Borders. With illCNgiDB pr¢88UTe QD mBlltsl health 8eThice8, rising living ¢08ts and levd& of isolation atD)ttg new and expeclant p8rent& Nuth the Bordern w)liD￿d to TesporJ proBGtively, adapting Bttffjwh¢nin8 tslivery to meet the evolviDg nee4ts of par¢rts atyl b8bie8. During the y¢ar. the charity dd7ve￿a awide rall8¢ of impa¢tfid perinatsl infa￿ ttmitsl health servi¢4 ithjin . One-tfyone Peritlltttl & Mento1 H¢AIth Swport". birllK¢lat¥d cbAlleD8e$ aDd isolation. This I￿l￿ded vi8its. Outr¢￿ 8UPPOT4 8dYo¢ocy> pJycho¢ducation and P¢¢r attd BethendiD¥: Volunt¢ff Mum B¢fiiellders provided livedaexperience enKttiollaJ supprt thmugkn ￿8VI￿r one-ts-ODe EebSiOJ￿ he]ping par¢nts f¢tl I￿ iwlated and tnor¢ ¢ottfid¢nt iti their PfjTcnlin¥ rolc. . CouN¢llmg P8￿￿￿. . Video Int¢radion GuAdallC¢ (VIG).. • Doula and Bitih Prq)aration sup1￿. th]rKDg tho eariypostnatal ￿1¢ Support for Ft1￿$ ￿ P4rkners: Clllh segthrns offe￿d inf￿n3] PEer siipport, helping father8 build ¢oJfidenc4 reth*e isolatiott al￿ strEn8kn e4rty lall'onships with theirbabie8. cournes, ail desi8tted to wport etllotion41 ￿lIbe]￿& Confid￿¢¢ and ¢omL¢¢tioL Across all servI￿s. the charity Wo[k￿ c105dy Trith Tr4HS Border4 JDidwives. health viy1t0￿ GP8 and otlw p4rkn¢r or8anisation$ to eA4Ute joine&up and tr8UtDa.infornxd supporL Pa8e 2

Nurture th¢ Borders SCIO Truste￿, Report (eontinued) A¢bleveTheDts •nd Perf￿n￿an£t DLrn8 the y¢ar, 256 p￿¢￿ts a¢¢￿#¢d our mi¢rJ. Key athi¢v¢tn¢nts I￿1￿1¢d. • 771 swrt 8esgions 573 peer swort se&%iorn% . 368 eouus¢lling and PO￿¢[apY Bessio . 22 VIG 5CS5iODS • 43 advrfacy m¢etin8S •A wid¢ Trnge of groy at)d work8hopg, incl￿￿8. - 38 DAd Club s¢Bsi(o]s - 6 aDteDa¢a] ¢I￿S blocks - 8 Binth & Baby worL4hops - 6 Baby Ma6saBe counes • Average improvement of +13.9 points OD the warwick￿l￿b￿rgh Metttal Wellbein8 Sule 94.5Yo shO￿d tmpmved Jnentsl wellb¢in8 • WelLbE]￿ Web out¢om¢8 illduded.. . Bondiu8 4nd P￿eUtsDg ¢onfid¢uc¢ ill¥rovem¢nts in 83% . Reduced isolation for 730 D￿]llE the yettr, th¢ Gharity inwm¢ frotn KstrICt￿ gratkts. cbaritable activiti¢s alld donations. Expenditure ￿lated to The chw Contitiu￿ to monitoi finw¢8 do8¢fy througboth the ye4r. The detailed f￿anCial Statell￿, w¢5ent¢d lottt in this ieport. provide * sunrw of illcoftu4 exExDdI￿ ond year-￿d stsbility aDd ¢olltittuity of serYi¢¢8. R￿rICted fimdtng sumyotts direct I￿nData1 and infant m¢ntsi health work, while wjrcstrictd income supports Core costs ond P8ge 3 PH4• 5(414

'urtur¢ the Borders SCIO Tru$te¢g1 Report (eontinued) In the year ghead, the cbarity will focus on SI￿￿]ning its LY]rrent level of hi￿￿u311ty. trauma.inform¢d 8llPPOrt for por¢Dts S￿1 families across the Scottish Borders. The tnLStee&' priority is to tDOilltsin the slabitity and eff¢rtiv¢nE85 of exi8ting servi¢0 W staff and volunteers. and enwe that families cOntiM￿ to receive coMisteDi aDd accesgible ¢are. Th¢ dwity Iwill Coll¢1￿ to work GioAy Trith NHS Bord03 and pDrtn¢r orgaDisatioTrs, nM)nitor loral aT41 alt will remain akey 8tr8te8ie focus. Tru•teM 1￿ offlterg oAx•v¢rnlMg do¢wMeN¢ Nkn the BoTdth 15 4 Scotti5b Charit4ble l￿d Ory8Ditson (SCIO) Ind li 8oveEned by its ¢Or4t1￿ The Board of Trustees is reyDsible for 51ric dirtio4 8overnaDce. fi￿81￿1￿1 oversiBbL ay)d enmiD8 that the L1)era￿ in lit* with Its clwithble pwposes. T￿￿te¢S 8t¢TeuuityJ thtough open invitstion4 wordrf.mouth recoThLnendation8. livedq￿r1en¢c itivolvatsxt and tar8etsd [c￿Ul￿1 whue p￿tia￿ar skills are needed. All receive an illduction ¢oveiing Ic8al re8ky)Jsibilitie& 58fc8uaTdin& 80v¢nW￿e, and 4D overyi¢w of the dwity'6 wwk. Day.trkday service delivery is by th• thff t8W sup￿rted by volunto¢r4 Ihe BoaTdre¢oivittg r¢gul&r u 2025-11-27 Th¢ allDual rcpm was appTov¢d by the tTh￿￿¢s of the cFoTity on.................... and Si￿d on its bcbalf by. Trll5tee Pa8e4 P￿@￿14

Nurture the Border5 SCIO IndependeDI KsaJDiDer's Report to the ¢rustee5 of Nurture the Borders SCIO I reportto th¢ tnwtees on tny ¢x4tniJJ&tion of the &¢couttts of NuTture thc Border5 SCIO forthe ended 28 Febnmry 2025. R¢8poDilbllltlu aBd bagts of report AJ the clwity InL8tee8 of Nurture the Bordus SCIO you ar¢ r¢Spoll8)￿Ie for the preparation of the I￿O￿llts itt athan¢¢ with tbe requirctr£nts of thc Charities and Trustee Investment {S(%)tland) Act 2005 and the Charities A¢cowLts {Scotland) RcgulatiOD8 21)06 {as atJKDded). You are sati8fied that the a)Jdit requirement of Regulation 10(l) la) lo {c) of the 2000 Accounts R¢gu]atiOll8 do¢8 not •ppty. l ryort ID rewt of Jny exominthott of th¢ Nwlure the Borderi Saots ￿cOUl￿ c￿lea out uodw 8ectioll 44 (1)Ic) of the 21X)5 Act At)d se¢tton 145 of tbo 2011 ACL tts Ca￿1n8 Out my examitmtion I h4v¢ follow¢d th r4uirgrn￿ of Rcguiation I I of the Ch2ritieB AccÉMWrts (S￿[and) Regulitiong 21￿ (as atllended). AL eX￿niDatiOn i￿ludeS a r¢vi¢w of the ￿OUnt1￿8 T¢￿rdS kepi by the charity and a eomptirison ofthe aecownts presented with those ￿Ords. It a]BO inclth eoL8ideration of y unusual or disclosures in the accounts, and seek8 explanatiODS from the ttu8t¢e8 concerning ￿Y sueh mwtt¢rB. The proGedurc5 Ulldtrtak￿ do not provide all th¢ evid¢ll¢e that would b¢ rqui[￿ in aD audii and coDsequEntly r do noi express Jnd¢pend¢nt eumlner's rtatement Since th¢ charity bas prepared its accounts on an acc￿￿15 basis and is a]so regist¢ftd in Scotland yout examiw rnu¥¢ b¢ a m¢Dilytt of & body listed in Rcyulation I1(2) of the Cbarities Accounts (Scotlaud) Re8uiati4)ns 2(H)6 (as amended). I call confirm that l qualified to uttdertth the ex¥mitwtion b￿8￿¢ l am a registered of lals, whieh is one ofthe listed bodiw. 8iiryllB me cause to b¢lieve: I. re¢ods werB not kept in re4pett of Nurture the Borders SCIO 98 requred by sethion 44(1)(a) of the 21X)S Act ￿)d R¢8￿all0ll 4 of the Chartties ALxounts Iscotland) R¢￿￿10n$ 21X%5 (a5 4mended); or 2. the a￿O￿llts do Dot accordwith th08e OT 3. the 8¢couJts do not con¥ly with th¢ acrountiD8 ryuirenx￿ R¢gulatioll 8 of thc Chariti¢8 A¢¢ouDts (Scoti￿) Re￿8¢]0￿9 (98 amer#led). I hllve no co￿tm¥ and have come across no other matters in coone¢tioD svith the eXami￿tiOn to whidl attention sbould be in order to ettabl¢ & ders4ndill8 of tb¢ a¢coullts to be rcac PA8¢ 5 P4•71rf14

Nurture the Borders SCIO St8tement of Finn¢i41 Activities for the Year Ended 28 February 2025 UnreJtrltt¢d fundj To¢al 2•25 fun Nots Income and Endowmettts from: Grantb and donations Total incorn¢ 1.340 29,442 ExpEoditsre on: ChaTitable aL1ivili¢i Totsi exp¢DJittue Net (expenditureyincorne {1.454) 2,536 1.0 1,082 1,082 Reeondlltl•M offun 10 Rutr5¢t¢d fwidj Totgl 2024 Note DO￿l0￿& alld l¢ga¢i¢s Tijtal incom 60 EApettditurt thi: Charitable acliviti¢s ,601 24,601 24,601 Nd izKome 19.759 19.759 Tot81 bJw8ht fonv4rd Totsl fun¢ts cgnied forward 40 85 46285 10 All of the cbaritys aetivities derive from CA￿]n￿l￿g operations dwin8 the Above two periods. The fillmls breakdown for 2024 is sI￿VIn in Dote 10. The notes on pages 8 to 11 fonn an integrnl part of thcse final￿131518tC￿eth. Page 6 P4yD8rf14

Iyurture the Borders SCIO (Reglstrailon number: SC04997J) Balanee Sheet AS at 28 F¢bn￿ry 2025 25 2124 Current •MetB Ekbtors 11,923 169 132 181.036 688 Cr¢dl¢or8: A￿•￿￿ts fallimg d•e wlthkn oAtyer Net 113910 of the ¢hrtty: Re￿I¢(ed lll¢om¢ t)m To1￿ fun io Tho fman¢ial st4t¢ments on p48e8 6 to I I were 4yovod by the 1Th￿te£S and allthoriA¢d for i38u¢ tsO.25.11-27 And Big0￿1 on thetr behalfby.. Trusiee pw8 8 to 11 form OD intryal part of these fjnmrial statenwnts. Pa8¢ 7 Pap9of14

Nurture th¢ Borders SCIO otss to the Flnarnelal Statements for the Year Ended 28 February 2025 l Aee•untlng Wldej The fitN]cial sratemeDts have tten n7ared iti ￿A)rd￿ce with Accou￿8 and Rewrting by Clwities.. St8teDYDt of Recommu￿ Prncli¢¢ applicable to charities PryiD8 thcir accOUT￿ acwrdance with the FiDaDcia] Reporting Stat applicable in th¢ UK R¢public of Ir¢land IFRS 102) (effective l JaDuary 2015) - (C]witiN SORP (FRS 102)), th¢ Fin4ti¢iAI Reportin8 Stsndard applicable in the UK and Rybli¢ of lrtland (FRS 102) and th¢ Charitie6 A¢c¢)uttts {Sc4Aland) Regulgtiollg 2(KJ6. BM19 of preprtlo Nurth the Borde¥s SCIO meets thE defiDition of a ￿blIC b￿efit entity under FRS 102. The #ccounts (fingllci￿ 8tatemots) ststed in the relevant note(s) to these a¢e4)thL The accovuts arepresented in £ and ar¢routthd to th¢ n¢•r¢st £1. The Intste¢s ¢on6id¢rtbat tkn areno nwterial Un¢¢Tts￿tiC5 abo￿the ¢bariW8 aknlity to cotiti￿ ￿ a 80in8 rollco%d conditiom which bemet befor¢ th¢ ¢FJarity ha8 uttcondttional ¢Dtitl¢n)ènL Expemdltnre Ail exp¢ndtture 1$ reLa)gni8ed once the￿ is 8 legal or corLknth obligation to exp￿Ill￿￿ it is probable settlcmEDt li req1￿red and the 4mouDt ￿ be n￿•Su￿ reliably. All 4110¢8t¢d to the applicable ¢XPCDdittre l)e￿ing that &Uocat¢d on a basis consistent with the u5¢ of r¢50urces, with central staff costs all￿atrd on the basis of tim¢ sp￿( and d¢prtti4tiw ¢b4T8e8 all￿tea on the ponion of the asth's usè. Other support ore allo¢&tsd baJ¢d on the Spread of staff ¢o#s. Charitabk expetjdith wises tb05e co6¢8 Im]￿ed by the c￿lty in th¢ deliytty of its &ctiYitie$ athl sernc&q for its benefi¢iarie8. It in¢lud¢s both t￿t$ t]￿t be alliJ¢&ted direKtly to such aclivits¢8 tknse coB of In iodit%ct Pa8e 8 P4•10rf14

Nurture the Borders SCIO Notes to the FinaA¢ial Statements for ihe Year Ended 28 February 2025 (contlnued) Sllpport tb Support CQ5ts include eentrd fi￿ctIo￿$ And htve bten allocated trj activity ¢o$t cgori¢s on a basis ¢onsi8L¢nt with the us¢ of tesour¢e4 for exampl< ll¢)catin8 property costs by fl¢)or ar¢85. OT per ￿Pit￿ Staff ujsts by the tim¢ 8p¢M othtt costs Tbesc include the costs &ltributable to the charity's compli￿￿ with ¢owtitutiotul atyj siaiittory requr¢W incluthn8 Trxde d•btors TTrde d¢btoyJ du¢ from for ￿￿h￿se ￿]d or perforn￿d ID the oTdiDary cowse of Trade delknrs are rKo8Di¥ed initialty 8t th¢ Izansa¢¢kon pri¢¢. They ar¢ 8ubs4ueLtly Measll￿ at AJMtisa cost usitis thv effective illterest JDethod. wovision ts impainn¢Dt. A proTrision for tbe il￿PaI￿ent of trade debtors is esthb]isbed vAwi thue is obj¢ctivc wd¢DC¢ tbt the cbty Trill Dot be able to collect 411 amounts accorditig to Ih¢ origin41 ternw of the T¢￿}Y￿bk8. •ud •4ulvai¢llts Cash equival¢nts WmPTiS¢ coth on hand and rnll Ikpo8it4 and oth¢r 8hort4enu Illghly liquid illvesttnents dBt ￿e re￿IlY convertiblc to amLMmt of c46h ond arc gubjcct to 8D iDSi8Dificart risk of ¢hw¢ in Vakn￿. Fund strne￿re Restti¢ted I￿OrDe fimds 8r¢ tho0¢ doDAted for in a Particu￿ aY¢a or for sp¢¢ifie purpose8. uoe of which IB f¢8trict¢d to that aTea OT PU￿092. 2 from donatloD• l¢g•d Restrict fwids Don￿lOn5 and lcgaci DonatiOD8 l.Q91 1.091 249 Tutsl for202S Total for 2024 3 ExpeLdltMre on ¢bvltblt thities Uwrertrfrttsl fullds General RÈAtrleted funds T•txl AlkKatsd swrt costs 2,410 25,565 27.976 Totsl for 2025 2,794 25.506 Tot￿ for 2024 Pw9 P•q• 11 th114

Nurture the Borders SCIO Notes to the ￿a￿ti¥ll Statements for the Year Ended 28 February 2025 (continued) Attly610 ofgov•rD4nee I￿pport eO8ts UDreknlrt¢d fwidj C¢nerAR Rertrfctt Total 384 Tot1 for 2025 Totsl ftsr 2024 422 422 2025 1•24 422 6 Tautlo 7 D•btorJ 2025 2024 19 11.91M Other debtor8 11.904 2•25 24 169 132 9 Credl¢•rs: 4JDounts fa]]Ing vAtlthI one y 2025 20 137 633 422 113910 644 PA￿ 10 Pw12e*14

Nurture the Borders SCIO P4otei to th¢ Flnandal Statsments for the Year Ended 28 February 2025 (contlnued) l• FuDds Balamce at I Mareb 2024 re￿￿re£ Re•ollrt¢ expend¢d Bal￿¢¢ it 28 February 21)25 Transfe 1.340 (1794) 1,454 Reltrlttrd fund• Tot￿ fimds R￿¥re expended DA1￿ce at 29 February 2•24 March 2123 Re&tri¢l¢d Iullds 46285 24.601 Totsl fund8 11 All￿￿1& of met aisrtl betheem UDrt4trlcted Totsl fuBdi *t 28 February 2•25 24.1 156,837 181,036 113910 Thtai at fwid8 2024 66.688 66,688 Totol ttet48 Page 11

Nurture the Borders SCIO l)etlled St8temont of FlTraDell ArtlvStlu for tht Yur Ended 28 Febrnry 2025 2025 2•24 Donations and lewi￿ (4nalyKd b¢low) 29,442 44,360 Exp¢w1ilwTe Charitsble activities (8nalys&1 below) 124 601 su￿1￿5 (d¢ficit) forth¢)ur Tot￿ fill￿$ brou8btfoNard Totsl fimds ¢arri¢d forwHrd ••dleg4eleJ Grattts- other ageneits 28351 44.360 Direct costs 772 1.846 467 245 1212 256 431 245 268 Otri￿ Computcr Boftware and maintenance costs 310 Payroll fe¢5 Wo8es 4ttd srdarAeB Staff NIC (Employo5) Staff penGion8 (Defmed Col￿rA￿tion) Pn'Dt1llgF￿ts8C and 8iati(ithy Tr8veL ￿ 8ubslstence A¢¢oulltsn¢y 230 21,035 21.0 869 261 53 1.083 422 198 176 564 384 PaBe 12 P40 140114