ONE STEP BORDERS: TRUSTEES' ANNUAL REPORT 2023–2024
1. REFERENCE AND ADMINISTRATIVE DETAILS
Board of Trustees:
2. OBJECTIVES AND ACTIVITIES
Our work includes: One-to-one therapeutic support (volunteer and trainee-led) Trauma recovery sessions using the REWIND method Group-based wellbeing sessions Partnership-based outreach in colleges and communities Crisis support including hardship grants and food parcels
3. ACHIEVEMENTS AND PERFORMANCE
Key Statistics: 618 young people supported one-to-one Over 400 supported in groups 4,689 sessions delivered (200+ virtual) 65 trauma sessions using REWIND 21,333 miles travelled 12 trainee therapists placed Engagement up 0.5%, outcomes up 1% New Developments: Regular presence at Borders College campuses Continued partnerships with CAMHS, NHS, Social Work, Housing, and LGBT Youth Scotland Featured in multiple Youth & Philanthropy Initiative (YPI) presentations — one winning £3,000 Strengthened crisis support, including hardship grants, food parcels, and ILF referrals
4. FINANCIAL REVIEW
Income: £41,9898 Expenditure: £6.734 Reserves: £35,164 We continue to be supported by: National Lottery Community Fund (to September 2025) The Robertson Trust (3-year commitment) Scottish Borders Council Rotary Borderlands, Borders Crematorium, Just Give Campaign Impact Funding Partners (ended March 2025) We are grateful for all funders and donors whose continued support has sustained our service.
5. STRUCTURE, GOVERNANCE AND MANAGEMENT
6. RISK MANAGEMENT
Key risks identified include: Funding uncertainty: mitigated through diverse funding applications and continued donor engagement Safeguarding: robust safeguarding procedures are in place and regularly reviewed Staff turnover: mitigated by investment in new staff and structured supervision for trainees
7. PLANS FOR THE FUTURE
Our future plans are contingent on securing continued funding. If successful, we intend to: Maintain current services and office locations Continue rolling volunteer and trainee recruitment Expand digital/remote access options Deepen relationships with education, health, and housing services Resume our befriending programme if feasible Our goal is to provide consistent, flexible and empowering support to every young person who needs it.
8. DECLARATION
This report was approved by the Board of Trustees on [insert date] and signed on their behalf by: Signature: ________IName: [Insert name]IPosition: Trustee / Chair
Chariry rryi51rnlion nwnb¢r.' SC051374 One Step Borders SCIO A Scottish ajaritsble IncoTrorated Or89Dition Annual Rert and Financial St2temen for th¢ Year Elld 30 Trlovrmiw 2023
One Step Borders SCIO Contents (Continued) Rcfcrencc and Adrninislraiive Details Sraiement of Tntstees, Responsibilili¢s Indepcndcnt ExllMis Report Staten*nt of FiDon¢i81 A¢tiviii¢5 Balancc Sheet Note5 to thc Financial Statcmcnts 7t012
One Step Border$ SCIO Referente and Adnrfnlstrallve Details Chlef Exetutlve Officer TTh•tee Cbarlty RegistratlDD Number SL051374 Prlndpal Offl¢e The Tchole Midlem Sclkirk TD7 4QB D¢8n$ Chartered Ac¢outttaniy 27 North Bridge Strect Hawi¢k Independeut Zxaminer TD9 9BD
One Step Borders SCIO Trustees, Report The trustees Present the repon tog¢ther with the fUne1a1 ststtnrnts of the charity for the year ended 31) Novembry 2023. ObJetll¥e8 id ttfvldes Objeets rtnd41ths The ehrity ai1115 to suptK)rt young people acroBs the Scottish Borders kn overcome ern¢Aional and mentsl lThlth challenges througb l-l and 4divi¢ies. Achlevemethis ald perforthathce We have Iressed our referral numbers rtd volunt¢cr nurnber5 a5 well estsblishing additional pgihways for indivithjal$ requirin8 mild io rnodernle Ént¢rYentions. We have working with ditiOnal Ial sthkeh)Iders in¢l11th8 the ILx•I ¢oun¢il aTMI colle8e. FiDaneknl revie We convcrtcd from a commuAity interest company (Onc Step Border5 CIC) io a Scottish Chgrithble IorPorat Or88ni%ation in order to further our aims Attd Jttcrta5e our fithding opprjrtsmitics 10 5U5tain us in thc futu. All assets frotn the CIC wer¢ transf¢rred dir¢cdy from th¢ C]C to the SCIO convet5ion. This is represffljtcd as a dork4tion of £40J70 in th¢ ats. Unrestricted reserves Amouoted to £35.164 whi¢h 8r¢ to be sp¢ni solcly for the char¢t8ble aims and obje¢tive5 of the scio. The trustce5 S¢t H targ¢t of 3 rnonth5' ofKTBtin8 costs to hold in Teserve. Trust&s •ffiter• The tru#ees It officers setvin8 during the year and since the year ¢nd were ?5 follows.. TnL8t¢e8: Chief Execytivc Offi¢¢r: Strthr4 g•verDICe Ad managemettt Thcdwrity 15 a Swttish Charitsble Incoryorated (kganis&tion (SCIO) and as such is by its ¢OnlI110Th. Tn¢¢$ er¢ d¢¢knl at th¢ AnDuhl G¢n¢ral Meefin& The repDrtWBS Approved by th¢ of the ehant>' on.................... siglled on 118 behalf by: Tnjstee P88e 2
One Step Borders SCIO Statemenl of Tru$lees' Respon$ibllitie5 The llwsiees are reSpoL81 le for preparing the trl¢t$' r4 aTMI the finid1 statements in accordance with the Unit Kingdom AcwuTLtiDg StaDdards Iunitrd Kiogdom Generally Acccptcd AccoyDting Practice) and appliubl¢ law and gulations. law applible ¢0 ¢h•Tilics rcquircs the tne¢S to prcparc financial statements for eaeh ffinancial ycar which give a ue and fair view of t stats of afhirs of the chariry ind of the incornin8 reM$ attl 8pplication of ruour¢es of the charity for period In preparlng these fmatscial the tyllees w¢ required to.. sclcct suitabk accountin8 poli¢ies and then apply th¢m ¢onsi8t¢#tty: observe the methods and principles in the Charilies SORP. makc jud¥1& and ¢51im&i&s thai are rusonabic and prudEnt: &tste whether applicable acto1]nE stafr)dords knve been followd, subject to any rnaterial departur disc]oscd atsl explained in th¢ finan¢ial stat¢n. and prepare the fin8nciv41 statements on tbe 80in8 con¢ttn bAsis unless it is inapprtipriare to presu that the eharity will Continue in bu5ine5 The trustees are responsfftble for keeptÉJ8 prow accoutstiog reeonis tbat disck)s¢ with re850nable a¢¢urn¢y 81 arty titnt t financial SItion of the charity and enable them to ensre that the financial statements comply with the Ch9rifieS 2nd Trugtee Investment (Scotlandl Ad 2005. Ihe applicable Charities A¢¢ounts (Scotland) R¢8ulation8 2006, attd the provisions of the coDsiitu¢ion. The tru>ie¢$ ar¢ also T¢SP)nsibl¢ for syfeguarding the assC15 of th¢ ¢hAriiy and hencc for toking r¢&8onabl¢ sl¢p6 forth¢ pr¢ven¢ion and d¢rection of frAwJ other irr¢gularitie& The tsustees &re rttAM)nsible fttle maitttenance inteErity of the ¢oryrate And fiNn¢i [OmtIon itKlud¢d on the chAri¢able con)panYs websire. Legislation goi'erning Ihe pieparation and diss¢tyiD8tion of fmaAcial statsn*nts mgy ditT¢T from l¢gisl¥iion in oih¢r jurisdiGtio rDI'cd b Ihc Irustccs of th¢ chari .an sign on its behalf by- Trustee Page 3
One Step Borders SCIO Independent Examlner's Report to the trustees ofone Step Borders SCIO I r¢port ty tbe tr$tee& on my examination of the aCunts of ODe 5iep Borders SCIO for ihe year ended 30 NovenJer 2023. RtspDns1Thili¢i¢g •nd b411$ of rtporl As th¢ cknvity trustrrs of Ollc Step Bord5 SCIO y)u ate rcspoll5iblc for the prepardtion of the 8¢Goiint5 itj xcoIdaDce wilh thc rcquiTorKnts of thc Chariti¢i and Trustee Invutmcnt (Scotland) Act 2005 and thc ChBrities Accots {Scotland) Re8ulations 2006 (a8 amerKEed). Y are satisfied that the audil requirem¢Jrt of Rc8ulation 10(1) (a) to (¢) of the 2(MJ6 AccoThJts RegullonS does not apply. I repon ID respect of my examinaiion of the On¢ St¢p Borders SCIOS a¢¢ounrs ¢atTl ow¢ under sectlon 44 (IKe) of the 2005 Act sectiott 145 of the 2011 Act. In cAtryiDg out my I havr followed the requit¢mellts of Re8ulatioD 11 of the ChArities Accouttts {S¢otlaud) Reguiation5 2006 (45 4UKDd¢d). An cxaDJiDatioll in¢lud¢$ a T¢Vi of the accountijjg recoTds kept by the chArity and a eomparison of the aeeourtts presethd with Ib0 r¢ixbrds. It also includes coAsidthitim of 2ny un$u2] items or distlosum its the o¢¢outsts. #nd seeks explanatiotts frott) the In Concerning any such matters. Thr procrdurE5 undertakcn do not provtde all the evidence that would be Tequired in an JdiL and con5eq)J¢Dtly I dtsnot expEf55 an audit opiJJion on the Yiew 8iYcn by thc accounts. Indepedent eMiner's StAtent SinG¢ th¢ Gharity has pr¢par¢d its acGouDt5 OD K¢nlS basts and is a150 rcgÉsterd in Scot]and your examinEr must be member of N body listed in Rc8ulalion I1{2) of the Charitie4 AcKounts (Scotland) Reguts¢ions 2006 (as anded). I confjnn thli l arn qualificd to undertake the examinlltion b#awe l arn a registera maDb¢r of ICAS. wthich 1$ one tsf the listed bodies. I h4v¢ cornpkt¢d my ¢xarninaiioll. I coofirni that matters hve come io my &ttethion in ctdmeciioft wlth the cxamiiMtion 8iViD8 rne cause to believe: . CordS wcrc rvjt kept in wsp¢ct of Stq) BoTd¢rs Scto as r¢quired by s¢Gtion 44(IKa) of 2(K)5 Act and ReBulation 4 of the Charities Accounts (Scotland) Regu]Ations 2006 (AS am¢nd¢dl: or 2. the do not ac1 with ttw records. or 3. th¢ a¢¢tsunts do not mplY with the r¢quir¢JrKDts Rcgulrttion 8 of th¢ Charilies Arcounts (Scotlandl Regul4tions 2006 (0$ amAd¢dl. I hav¢ no ¢0crn5 aDd havtt Lon)¢ a¢robts tjo oihcr inaltcrs in collne£tion with tbe examjnotion to 1¢h 8ttMtion should diog ofthe accoutlts to b¢ r¢o¢h¢d. Py4
One Step Borders SCIO Ststement of Ffjnanelal Aetivities for the Year Ended 30 Noyember 2023 Uttre$tri¢¢ed fund5 Restricted fuDds No¢¢ l•com¢ and Endowmenti from: Doll•tion5 and k8&Gies Total inwme 15,147 41.898 15,147 ExpendIre OD: Ch•ritable 8¢tivili¢5 734 15 1471 Tota] ¢xp¢ndititye Net income 15.147 N¢t ny)v¢rnent in hnds Re¢on¢iliatioN of fyDdi Tot41 fimds ¢aThial forw 12 35,164 Unrestrkted funds Tot•1 2022 Iyote Ineome and Endowtntnts from: Exp¢nditure Ch&ritable activit*s 28 28 Tothl cxp¢nditUTC Not ¢xpenditwr 28 28 28 28 Re£DTrclliatlon of Totsl fi¥nds calricd forward 12 28 The Mtes on pages 7 to 12 foJuL #n inte1 p4rt of fuMucAal slatements. P88e 5
One Step Borders SCIO (Registration nunjber: SCO51374) Balance Sheet a5 at 30 November 2023 2023 21122 Nute CMrTent asxts Deor$ Cash At bgnk ond in ho1 10.213 100677 10 110.89) 56 Creditors: Amounts filling due witkin y 175 7261 Net Aue{10bl1l1fje5) 28 Funds of the charity: Unre8trkted Ineome fud5 UnrJGtcd fimds 28 Totsl fnry 12 ¢¥1* SECUR 2•M10144tl'.lJ The finala1 stslemenl$ poges 5 10 12 were Approved by the trustees attd authorised for issue on ................... cd on IhciT bchalf b Th¢ notes on pages 7 to 12 fomi an ititewl part of these financial statements. Page 6
One Step Borders SCIO Notss to the Financial Statements for Ibe Year Ended 30 November 2023 a¢eme#t of Cop11#(C The financial statrments have bccn prtpared ID a¢wrd¥nce with A¢¢oynting and Reporting by Clwili¢s: Stat¢rn¢Dt of R¢cornm¢ndcd Practice appliFable ¢0 th4riti¢s pr¢paring thrir aGwNn15 iD a¢cordance with the Financial Reportin8 Stsrtd8rd kppli¢able ID the UK and R¢public of Ireland (FRS 102) leffcctivc (ktobcr 2019)- (ChwTti¢5 SORP {FRS 102)), thc Financial RcportillB Standanl applicabl¢ in the UK ond R¢publi¢ of IrelaTrJ (FRS 102) and the tharities Accounts (Scot]and) Regulations 2(K)6. Basis of prepHr8tion OJ]¢ St¢p Borders SCIO the d¢fiftition of 8 F4Lbli¢ benefit entity FRS 102. The accounts lfinan¢ial 5tatcments) have PTeparcd UDder thE hidoric•l cost Gonventioll with Tt¢nJs recolSed at wst or tsans&¢tioD value uts1¢s5 oth¢rwise stated in the relevant note(s) to these accounts. The account5 4T¢ pre5¢nt¢d in £ andare Towed ty the nearesi £1. The trustees consider thai thtre art matetial uncernintie5 about ttr chariry's ability to continue as a Boing concern. endowmettts Voluntary income itjcluding donation4 gift5. IwGiC5 and gELts that provid¢ wre fi]nding or are of a general nan]re is recogtlised when the chority ha$ entit1Gnt to thc iDcorne, it is probablc that the incom¢ will bc rcc¢iv¢d and ttr gmoupt Can b¢ m¢•$ur¢d with suffi¢11 relthilÉty. DothTrfons arydl¢godes Donations and l¢£@¢i¢s ¢ re8n1$¢ on a re¢eivobl¢ btiJi5 whefft rtceipi is tthbk th¢ amount can b¢ reliably Expenditure All expcndittue is recognised once thert is • les¥1 or con$tsiJ¢¢ive obligation to that expettdittwe. it is prnb•ble scttlemcnt is requiTed attd the amunt can bc mr45ured Teli•bly. All cost5 Ore allocated io the applicablc expenditure heading that aggTEgal¢ similar costs to that category. Where costs canTh)t direthty thlJut&4 ts purticuiar hcadin85 they hllve b¢¢n allAd on 4 basis ¢on$isl¢n¢ with th¢ u9e of r¢sour¢¢s. with ¢¢ntr415taff costs allocated on the basis of lim¢ 5penl. find dcpreci•tion chotges allocated th¢ rtIOn of the 488¢t's us¢. Oth¢r support ¢osts ar¢ allated b&%d ott the spread of staff costs. Th¢8¢ 4r¢ ¢o$i$ in¢urr¢d th Airra¢ting voluntary iDCOm4 the tMHnaserttDt of invL8tmeJJts those incurTed iffj tradiu iviti¢s that rais¢ funds. Cfjrtsabl¢ 4¢11tieS Choritable ¢xp¢ndiwr¢ ¢orApris¢$ th09¢ ¢0St$ iDcuJrcd by thc Chty in thc delivery of its tiViti&$ and services for its beneficisries. It iocludeg both ¢osts that can be allocat direcdy to such tiVItieS 8nd kn Costs of att indire¢t uaturc Governance eosts These includB ihe costs atiributable ro the ¢lwity's coryliance with c0ttsiinrti0n aDd stsrntory requirements, ]nrIj]ng audit. strat¢SiC ard tnl¢c$ Dti and ]n*U[s ¢xp¢n6es. Pa8e 7
One Step Borders SCIO Notes to the finvdlltial Ststements for tbe Year Ended 30 November 2023 (eonllnued) Government gnnts Goveromellt grants are recogllised bascd on the accnMI ]Th)del and are me&sured at the fair value of the aBBet Te1Ved or rivablv. Grants. ate classified a5 Telatili8 either to revenue or EO asseis. Grants relatig to Eev¢nu¢ are reColSed iti income over the period in which the lated co$ts aT¢ reco. Grout$ Irlaling to assets are over the cXCted useful Iif¢ of th¢ 888¢t. Whrrr pllrt of a grAnt r¢lutin8 to assrt is defe it k8 rwJ8nised as def¢ed incotDe. C4sh and t8$h •4uivaIeTrts Cash ¢osh equivalents tivISe eash on hand and call depoBits. 8nd other short.tem higbly liqwd Inv¢sttne that are retidily ¢onvtttible to a amount of cash Are sllbjt to gn insigDifi¢ani risk of ehÈng¢ itt value. Fund girncture Unre$d income finds are gettttal fidS that are available for use at the trw¢es dis¢r¢tson in furtherance of the obj¢rtiY¢$ of tbc cbarity. Resrri¢d incojne funds are those don8ted for e in 8 particul areo or for spe¢ifi¢ ]xtrpo8e8, th¢ use of l¢b is restrict to thal area orpurFrf)se. 2 from donalions nd leg•¢i¢s UDrestri(ed funds Genergl R¢strieted fuTrds TTrt•l 2(J23 DoNtions a( l¢gaci¢s: Donations from companie& trusts and 5irni]ar proceed5 Donations from crowd-futbJinB Grants, it)¢luding ¢Ital gr8n¢4" 40,370 1528 40370 1528 15.147 57.045 PÈge 8
One Step Borders SCIO Notes to the FIDancial Statements for the Year Ended 30 November 2023 (continued) 3 Exp¢ndl¢yr¢ on cbarltsble adSvltleJ Unre5tricttd funds Genergl RestrictEd funds Tot41 •) General Gosts Staff costs 747 5,987 4,084 10,697 366 4.831 16.684 366 Totsl for 21)23 6,734 Totsl for 2D22 28 28 Ullrestrltted fund5 R¢itrkted fuDds Wages aml s&lar&cs Slaff training 5,043 10,697 15.740 944 889 172 422 2J16 366 14 3JS 463 889 172 120 2.516 366 14 Telephone Printtng, postag¢ $tllion¢ry TTavel and subs¢C A¢t{)untcY fees Bnk ¢harg¢5 Swidry ¢xp¢ns¢$ 011[ ptofr55ionat fcc5 Tot•1 ffjT 2023 302 355 90 373 6,734 15.147 21.881 Totsl Cor 21122 28 28 4 Analysis olgoverance and Support eosts Governin¢t colts Re5trlcted fllDds Tu¢l 2023 Independent exarniner fees 366 366 366 366 S Trustees remuntritioo expenes No trusteos, noT any tKrsons ¢onn¢¢i¢d with th¢m. have re¢¢iwed any remuneraiion from the charity during the ye4r. No trustees have received any r¢imbur%d expenses or any other betfits fiDm the chèrity durill8 the year. Pa8e 9
One Step Borders SCIO Notes to the Financial Ststements for the Year Ended 30 November 2023 (continued) 6 Stsff costs The a88rewdte p8yroll cosrs re follows.. 2023 Stff ¢wtJ tb¢ y¢ar were: Wages arvj sa]arie# Socia] 5ccurity costs Pension ¢osts Othcr costs 14.447 988 305 The monthly av¢rAEe nber of peTson5 (llKlwling senior I le&dership teBm) en¥loy•J by the charity during th¢ y¢ar vxprc55ed as (ull time equivalents was as follows.. 21123 Emp]oF5 No ¢mploy¢¢ rettived ¢nlumentS of nxprE tljan £60.000 during thc yc 7 IndepeDdent exgmlner's rewuntrthh 212) RxAthiMation of the fMMn¢ial ststements 366 Page 10
One Step Borders SCIO Noles to the Finnei&l Statements for the Year Ended 30 November 2023 (continued) 8 Tayatioi The ehariry is a reBisternl charity and is therefe exempt from taX8ti0 9 Debton 2023 PrepaytMIts Othtr debtors 9,782 431 10 Csh equIlents 2023 2022 C48h at bank 56 IJ Credltors." Amounts fillill8 due wlthth on¢ y 2023 21122 Othcr cm4iton ACcnlS 84 169 75.726 84 12 Fulldi Balance at30 November 1023 Incoming Resourtes expended Umrestrf¢ted fund$ GeDeral 41.898 (6.734) 35.IfA RestActed Totsl 21881 35.164 Res0ree$ expend N•vember 2022 Ullregtrlcted funds General P8gell
One Step Borders SCIO Notes to the Finan¢R81 StstenKnts for the Year Ended 30 Novernber 2023 (contlDued) A3 AD8ly5is of Det betsYeeD funds Uth$tri¢ted fund$ Cejml Total fund$ #t 30 November 2023 Reltrlrte fud$ Curt¢nt assets cu1 liabilitics 35.171 75,719 110,890 Total tset asse UDre8trleted Tothl funds t 311 Novemher 2022 General Curr¢JJt 45%15 Currertt liabilities 56 56 Total net assets 28 28 14 Rehted pArty trABvActions Thr weTe no reia*d party 1TrJStIOr in th¢ year. Pa8e 12