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 Tespor*J 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 F*t1￿$ ￿ 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 Ory8Di*tson (SCIO) Ind li 8oveEned by its ¢Or4t1￿ The Board of Trustees is reyDsible for 51r*ic dir*tio4 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¢o*ds 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 Fin*n¢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 Reeondll*tl•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 oAtye*r Net 113910 of the ¢h*rtty: 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 prep*r*tlo 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 co*B 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 c*gori¢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 <ributable 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 ¢bvlt*blt 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) Att*ly610 ofgov•rD4nee I￿pport eO8ts UDreknlrt¢d fwidj C¢nerAR Rertrfctt Total 384 Tot*1 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)et*lled St8temont of FlTraDel*l ArtlvStlu for tht Yur Ended 28 Febrn*ry 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