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 Or89Di￿tion
Annual Re￿rt 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 ExllMi￿s 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 T￿cho￿le
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 fU￿ne1a1 ststtnrnts of the charity for the year ended 31)
Novembry 2023.
ObJetll¥e8 i*d *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 I￿ressed 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 I￿al sthkeh)Iders
in¢l￿11th8 the ILx•I ¢oun¢il aTMI colle8e.
FiDaneknl revie
We convcrtcd from a commuAity interest company (Onc Step Border5 CIC) io a Scottish Chgrithble I￿orPorat
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¢ a￿￿ts.
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•verDI￿Ce *Ad managemettt
Thcdwrity 15 a Swttish Charitsble Incoryorated (kganis&tion (SCIO) and as such is by its ¢On￿lI￿110Th.
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 reSpoL8￿1 le for preparing the tr￿l¢t$' r4￿ aTMI the fin*￿id1 statements in accordance with the Unit
Kingdom AcwuTLtiDg StaDdards Iunitrd Kiogdom Generally Acccptcd AccoyDting Practice) and appliubl¢ law and
gulations.
law appli￿ble ¢0 ¢h•Tilics rcquircs the tn￿e¢S to prcparc financial statements for eaeh ffinancial ycar which give a
ue and fair view of t￿ stats of afhirs of the chariry ind of the incornin8 re￿M￿￿$ 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 acto￿1]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 ens￿re 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 f￿ttle maitttenance inteErity of the ¢ory￿rate And fiNn¢i￿ ￿[Om￿tIon 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￿$tee& on my examination of the aC￿unts of ODe 5iep Borders SCIO for ihe year ended 30 Noven*Jer
2023.
RtspDns1Thili¢i¢g •nd b411$ of rtporl
As th¢ cknvity trustrrs of Ollc Step Bord￿5 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 Acco￿ts
{Scotland) Re8ulations 2006 (a8 amerKEed). Y￿￿ are satisfied that the audil requirem¢Jrt of Rc8ulation 10(1) (a) to (¢) of
the 2(MJ6 AccoThJts Regul￿lonS 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 coAsidth*itim of 2ny un￿$u2] items or distlosum its the o¢¢outsts. #nd seeks explanatiotts frott) the In
Concerning any such matters. Thr procrdurE5 undertakcn do not provtde all the evidence that would be Tequired in an
JdiL and con5eq)J¢Dtly I dtsnot expEf55 an audit opiJJion on the Yiew 8iYcn by thc accounts.
Indepe￿dent e￿Miner's StAten￿￿t
SinG¢ th¢ Gharity has pr¢par¢d its acGouDt5 OD ￿ K¢n￿lS basts and is a150 rcgÉsterd in Scot]and your examinEr must be
member of N body listed in Rc8ulalion I1{2) of the Charitie4 AcKounts (Scotland) Reguts¢ions 2006 (as an￿ded). I
confjnn thli l arn qualificd to undertake the examinlltion b#awe l arn a registera maDb¢r of ICAS. wthich 1$ 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 ac￿1 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 ¢0￿crn5 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
ExpendI￿re 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 inte￿1 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
De￿or$
Cash At bgnk ond in ho￿1
10.213
100677
10
110.89)
56
Creditors: Amounts filling due witkin y
175 7261
Net Aue￿{10￿bl1l1fje5)
28
Funds of the charity:
Unre8trkted Ineome fu￿d5
Unr￿JGtcd fimds
28
Totsl f￿n￿ry
12
¢¥1*￿ SECUR
2•M10144tl'.lJ
The fina￿la1 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 Co￿p11#￿(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 reco￿lSed 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 Tow￿ed 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 g￿ELts that provid¢ wre fi]nding or are of a general nan]re is
recogtlised when the chority ha$ entit1G￿￿nt to thc iDcorne, it is probablc that the incom¢ will bc rcc¢iv¢d and ttr
gmoupt Can b¢ m¢•$ur¢d with suffi¢1￿1 relthilÉty.
DothTrfons arydl¢godes
Donations and l¢£@¢i¢s ￿¢ re￿8n1$¢￿ 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$tsiJ¢¢ive obligation to that expettdittwe. it is prnb•ble
scttlemcnt is requiTed attd the amunt can bc mr45ured Teli•bly. All cost5 Ore allocated io the applicablc expenditure
heading that aggTEgal¢ similar costs to that category. Where costs canTh)t ￿ direthty thlJut&4 ts purticuiar hcadin85
they hllve b¢¢n all￿A￿d on 4 basis ¢on$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¢ all￿ated 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.
C*fjrtsabl¢ 4¢11￿tieS
Choritable ¢xp¢ndiwr¢ ¢orApris¢$ th09¢ ¢0St$ iDcuJrcd by thc Ch￿￿ty 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,
]nrI￿j]ng audit. strat¢SiC ard tn￿l¢c$ D￿ti￿ 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 T￿e1Ved or
rivablv. Grants. ate classified a5 Telatili8 either to revenue or EO asseis. Grants relati￿g to Eev¢nu¢ are reCo￿lSed iti
income over the period in which the ￿lated co$ts aT¢ reco￿￿￿. Grout$ Irlaling to assets are over the
cX￿Cted 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$h •4uivaIeTrts
Cash ¢osh equivalents ￿tivISe eash on hand and call depoBits. 8nd other short.tem higbly liqwd Inv¢sttne￿ that
are retidily ¢onvtttible to a amount of cash Are sllbj￿t to gn insigDifi¢ani risk of ehÈng¢ itt value.
Fund girncture
Unre$￿*d income finds are gettttal fi￿dS 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¢ $tllion¢ry
TTavel and sub￿s￿¢C
A¢t{)unt￿cY fees
B*nk ¢harg¢5
Swidry ¢xp¢ns¢$
011￿[ ptofr55ionat fcc5
Tot•1 ffjT 2023
302
355
90
373
6,734
15.147
21.881
Totsl Cor 21122
28
28
4 Analysis olgover*ance and Support eosts
Governin¢t colts
Re5trlcted
fllDds
Tu¢*l
2023
Independent exarniner fees
366
366
366
366
S Trustees remuntritioo expen*es
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 bet￿fits 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
St*ff ¢wtJ tb¢ y¢ar were:
Wages arvj sa]arie#
Socia] 5ccurity costs
Pension ¢osts
Othcr costs
14.447
988
305
The monthly av¢rAEe n￿ber 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 ¢n￿lumentS of nxprE tljan £60.000 during thc yc
7 IndepeDdent exgmlner's rewuntr*thh
212)
RxAthiMation of the fMMn¢ial ststements
366
Page 10

One Step Borders SCIO
Noles to the Fin*nei&l Statements for the Year Ended 30 November 2023 (continued)
8 Tayatioi
The ehariry is a reBisternl charity and is theref￿e exempt from taX8ti0
9 Debton
2023
PrepaytMIts
Othtr debtors
9,782
431
10 C*sh equI￿lents
2023
2022
C48h at bank
56
IJ Credltors." Amounts fillill8 due wlthth on¢ y
2023
21122
Othcr cm4iton
ACcn￿lS
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
Res0￿ree$
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
fu￿d$
Curt¢nt assets
cu￿1 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
Th*r weTe no reia*d party 1TrJS￿tIOr￿ in th¢ year.
Pa8e 12