REGISTERED CHAIUTY NUMBER: SC051503 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for East Dunbart0118hire Befriejjding Service (scio) Stevenson & Kyles CharteTed Accountants 25 Sandyford Place Glasgow G3 7NG
East Dunbartollshire Befriending Service (scIo) Contents of the Financial Statements for the Year Ended 31 March 2025 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of FiDaDcial Activities Balance Sheet Iyotes to the FiDan¢ial Statements 9 to 12
East Dunbartonshire Befriending Service (scio) Reference 2nd Administrative Details for the Year Ended 31 March 2025 TRUSTEES PRCIPAL ADDRESS Units4&5 18-20 Townhead Kirkintilloch Glasgow G66 INL REGISTERED CHARITY NUMBER SC051503 INDEPENDENT EXAMINER Stevenson & Kyles Chartered Accountants 25 Sandyford Place Gl858OW G3 7NG BANKERS Unity Trust Bank plc 9 Ilrindleyplace Birniingham BI 2HB Page I
East Dunbartonshire Befriending Service (scIo) Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the fmancial statements of the chaTity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practicc applicable to charities pr¢paring their accounts in accordance with the Financial Reporting SLqndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AIYD ACTIVITIES Objectives and aims East Dunbartonshire Befriending Service (EDBS) was fornierly part of East Dunbartonshire Voluntary Action (EDVA) but a decision was made to move it out of EDVA and it was constituted as a separate Scottish Charitable Incorporated Organisation with charity number SC051503 on 14 January 2022. It has two charitable pulposes as follows: (i) Provision of relief from loneliness and isolation by means of a Befri¢nding Service for adults over the age of 18 who ar¢ socially isolated by reason of age, ill health, disability. financial hardship, or another disadvantagye and living independently in East Dunbartonshire. This service may be d¢livercd in person or by phone to individuals or groups of service users. (ii) Advancement of social interaction and wellbeing in children aged 12 -18 living in East Dunbartonshire, by means of a mainly actiVAty based Befriending Service designed to incr¢as¢ their confidenc¢ when dealing with others and reduce social uncertainty. This service may be delivered in person or by phone to individuals or groups of service users. EDBS provid¢s support through I to I befriending, running group befriending activities. supporting telcphonc befriendingy and providing hot m¢als and companionship in lunch clubs. It currently supports 120 matches and distributes in excess of 200 monthly ncwsletters as well as engaging in a number of group activities. We also plan and organise a Christmas Party and Summer Outing for Service Users which are k¢enly anticipated and well attended. Pagc 2
East Dunbartonshire Befriending Service (scio) Report of the Trustee8 for the Year Ended 31 March 2025 ACHIEVEMENTS AIYD PERFORMANCE Charitable activities Th¢ year 2024-25 has once again seen significant progress for our Befriending Service, in tern]s of staffing, volunteer recruitment and training, profile An the comrnunity and reputation. Two of oiir lon staff members retired: community link worker and our Service Manager, ComrnuDity link worker was appoiniLd as our new Service Manager in D¢cembcr 2024, and in addition, w¢ hav¢ two u¢iv community link workers and an administrative assistan( making 6 staff members (4 FTE) in total. Interestingly, by the ¢nd of th¢ fAnancial year 2024-25 our staff line-up was completely different to when we were awarded charitable status in January 2022 and we now have 2 younger. enthusiastic and more engaged team than ever before. est-.gervin Finance is our major risk at present with the annual sum provided by the Health and Social Care Partnership insufficient to cover our most basic costs. Due to a gcneral and persistent lack of funds, this position is unlikcly to changc in thc near future and may even detcriorate furthcr. Our community link workcrs are paid slightly more than the living wag¢ which is inconsistent with the qualifications and thc dedication they bring to thc Scrvic¢. ThAs inability to offcr compctitivc salarics is anothcr risk wc run which n¢ccssilatcs thc Sourcing of additional funds. Our legacy sum continues to dwindle and this will only IK arrested once we can source considerable additional funding for the Service. The fundraiser we had employed left our service at the end of December 2024 due to ill health. His success had bcon limited and we decided to try a mor¢ dynamic and vari¢d approach to fundraisin8. Our senior community IAnk workcr has some ¢xp¢rience in fundraising and has incrcased her hours to accomrnodate this. She has dev¢lopcd positive rclations with the Lottery Funders (Awards for All) and hopes to be able to s¢curc sotne core funding for the Service from them. The team is also looking for support from local businesses - in cash or in kind - and we are encouraging our supporters to sign up to some online apps which are used to raise cash when purchases are made. In addition we have also made changes to our printing and phone facilities which have reduced costs as well as increasing elficiency. In January 2025 w¢ launched our website and new branding which is also used on social media channels. It's colourful, fricndly, ¢asy to use and informativc. Wc havc rcccived vcry positive feedback for thc websitc which has cnhanccd our profile and allowcd us to Tccord sornc of the events which our scrvice uscrs havc enjoyed over the yeaT. Since its launch, visits to the website have increased incrementally during the few months it has been in operation and as search engine optimisation takes hold we expect these will continu¢ to increase. The Befriending Service continues to provide the full range of befriending opportunities, one-to-one b¢friending at home or in thc community, telephone befriending, onc vcry succcssful lunch club and group befriending wc currently have fiv¢ groups across East Dunbartonshir¢. In additAon to thcse regular aLtivities, our evcnts programrnc during the year consisted of a summcr bus trip lu Larg5 for the day. Barg¢ trips over three days took everyone up the Clyde canal and back. A trip to the pantornime at the Kings Theatre in Glasgow in December: Christmas lunch for the volunteers, and our much anticipated Christmas in February party. All the events wer¢ w¢ll attended and enjoyed as positive feedback demonstrated. All this activity has l¢d to the nccd for more B¢fri¢nding Volunt¢¢rs who ar¢ th¢ lif¢blood of the Scrvicc and wc havc bKn succ¢ssful in rccruiting and training 15 new volunteers across East Dunbartonshir¢. Members of our stsff hav¢ attendcd volunteer recruitment evellts and with the benefit of our new branding and marketing material have been able to engage ]K)Sittvely with the public. With a full staff complement in a]1 three areas (Bearsden]Milngavie' Bishopbriggs" Kirkintilloch and villages) we have been able to reduce waiting lists considerably. Page 3
East Dunbartonshire Befriending Service (scio) Report of the Trustees for the Year Ended 31 March 2025 In tenns of governance. we have now completcd our suite of policy documents which will enable us to contKnu¢ our m¢mbership of Befriending Networks and to r¢n¢w th¢ Quality in Befriending standard which is so important to us. Communication with our Befriending Service Users corAtinues in the form of a monthly letter, sent in hard copy in recognition of the fact that many of our service users struggle with IT. We also know anecdotally that our newsletters are kept and often read more than once. All our Befrienders are volunteers without whom we would not be able to continue. They receive comprehensive training and we have regular support and supervision meetings with them to ensure that their Befriending expcricnc¢ and that of their Befriendees continue to be positive and effective. At the end of financial year 2024-25 the issue which requires our most urgent attention is the need to attract additional funds for th¢ day to day running of th¢ Befriending Service. While we are confjdcnt in our ability to attract Befriending Volunteers, mak¢ matches for one-to-one bcfriending and run group activities, we need additional funds in order to stand still, let alone increase our activities. In addition to funds, we also need new members and would welcome somc additional trustees to augment our Cuent board of thr¢¢. Investment performance AII EDBS investment is directed towards work which meets the key outcomes. This is reported to the Local Authority as the key funder. FINANCIAL REVIEW Financial positlon I'otal income for the year amounted to £121,960 (2024: £149,647). Total expenditure for the year amount¢d to £150,114 (2024: £143,764) leaving a deficit for the year of £28,154 (2024: £5,883 surplus). Principal funding sources The charity's principal funding source is East Dunbartonshire Health and Social Care Partnership for the provision of a befreinding service and lucheon clubs. Investment policy and objective8 The Manager and the Treasurer are responsible for ensuring that thc organisation maximises income from any funds and minimises interest charges. The Manager will identify future cash flows and plan the movement of funds accordingly. Any investments made will be in accordance with the powers set out in the constitution and within the ethical constraints set by the Board. Reserves poliey EDBS rccognises the need to develop a sustainable organisation. Thc Board are committed to maintaining continuity of service provision in the event of any significant decrease in funding. In order to achieve this, the organisation will aim to hold a level of unrestricted funds. being those funds not ring fenced or invested in tangible fixed assets, cquivalcnt to the sum requircd to finance core activities of the organisation for a 6 month period. Going concern The financial statements have been prepared on a going concern basis after consideration of the future prospccts of the charity, its financial forecasts, expcctcd income from its funders and non-contract services and availablc free cash reserves, to support its activities in thc currcnt year. Page 4
East Dunbartonshire Befriendlng Service (scio) Report of the Trnstees for the Year Ended 31 Marth 2025 FUTURE PLANS The charity's principal funding source is East Dunbarlonshire Health and Social Care Partnership, The charity has engagcd ihc scrvices of a fundraiser io assist in raising addilional funding. STRucfuRE, GOVERNANCE AND MANAGFMENr Governing doLuJnent The cliarity is C11trOlled by its constitution and is constituted as a SCIO {Scottish Charitable Incorymt¢d Organisalion). Recruitment and appolntment of new trustees AJI prospcctive twstccs comple1¢ a fom]al application forni which identifies tl)eir key skills and experience iich makes tliem suitable for the position of ttustee. An intcresl in the work of the EDBS is obviously rquire(L although tlic organisalion, in order ro fLmCtion properly requii'L% tlie following skills wiihin the Board; - Financial Management - Human R&8ource MEmAgcment Monitoring and Evaluation Legpal issues relating to Business - PR and Fundraising - Project Managernenl/ Busine86 Planning - Quality Management All board inembers will complete a skills audit to identify whxch spccialisin they mily be able to suppon. 'rrainin8 will be available lo assist in the d¢v¢lopiiieni of new skills. Rlsk mRnAgement The tru.Slees have a dury to idejitify and review the risks to wliicli the charity is exposcd and io ensure appropri81¢ confml8 are in place to provide reasonable assurance asainsi frnud and ror. 2025 and signed on its bchalf by.. Page 5
Independent Examiner's Report to the Trustees of East Dunbartonshire Befriending Service (scIo) I report on the COunts for the year ended 31 March 2025 set out on pages seven to twelve. Respective responsibilities of trustee8 and examiner Thc charity's truste¢s ar¢ rcsponsiblc for thc prcparation of the arxounts in accordance with the ternis of th¢ Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(I)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of the illdepeDdent examiDer's report My cxamination was Garri¢d out in accordanc¢ with Rcgulation I l of the Charitics Accounts {Scotland} RcgulaÈion5 2006. An ¢xarnination includes a Vi¢W of th¢ accounting records kcpt by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual it¢ms or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audlt opinion on the view 8iven by the accounts. Independent examlner's 5taÉemellt In connection with my examination. no matter has come to my aÈt¢ntion . (l) which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Rcgulations" and to prepare accounts which accord with thc accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met. or (2) to which, in my opinion, attention should be drnwn in order to enable a proper understanding of the accounts to be reached. Stcvcnson & Kyles Chartered Accountants 25 Sandyford Place Glasgow G3 7NG 9 Scptembcr 2025 Page 6
East Dunbartonshire Befriellding Service (scio) Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total funds Unrestricted Restricted fund funds Not¢s INCOME AfiD ENDOWMENTS FROM Donations and l¢gacies 155 155 205 Charitable activities Core activities 101,362 12,740 114.102 144,158 Investment income Oth¢r incom¢ 7,703 7,703 784 4.500 Total 109,220 12,740 121,960 149,647 EXPENDITURK ON Charitable activities Core activities 137.374 12,740 150,114 143,764 ET INCOMEI(EXPENDITURE) (28,154) (28.154) 5,883 RECOIYCILIATION OF FUNDS Total funds brought forward 234,822 234,822 228,939 TOTAL FUNDS CARRIED FORWAIU) 206.668 206.668 234,822 The notes forni part of thes¢ financial statcm¢nts Page 7
East Dunbartonshire Befrlendlng Service (SCAO) Balance Sheet 31 March 2025 31.3.25 Tothl funds 31.3.24 Tolal Unrestriclcd RLstricted fimd funds Notes CURRLNT ASSETS Cash at bank 215,160 215,160 240,273 CREDITOKS Arnounts falling due ivilhin one year (8,492) (8,492) (5,451) NET CURRENT ASSETS 206,668 206,668 234,822 TOTAL A,%SETS LESS CURRENT LIABILITIES 206.668 206.668 234,822 NET ASSETS 206.668 206,668 2.34,822 FUNDS Unrcstricted funds 206,668 234,822 TOTAL FUNDS 206,668 234,822 Tlie financial statements were approved by the Board of Twst¢¢s and audi(x'isa for issue on The notes fom] part of these financial slatancnts Page 8
East Dunbartonshire Befriending Service (scIo) Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial Stalements The financial statements of the charity, which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have be¢n prepared under the historical cost convention. Income All income is reeognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probabl¢ that the income will be r¢¢¢iv¢d and the amount can be measur¢d rcliably. Expenditure Liabiliti¢s are recognised as expenditure as soon as there is a l¢gal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxalion The charity is exempt from tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitsbl¢ objectives at the discretion of the trustees. Restricted funds can only bc uscd for particular restricted purposes within the objects of the charity. Restrictions arise when specified by th¢ donor or when funds are raised for particular restricted purposes. Hire purchase and leasing commitments Rentsls paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over thc period of the lease. Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Pagc 9 continued...
East Dunbartonshire Befriending Service (scIo) Notes to the Financial Statements - continued for the Year Ellded 31 March 2025 INVESTMEIYT INCOME 31.3.25 31.3.24 Jnterest Teccivable 7,703 784 CHARITABLE ACTIVITIES COSTS Support costs (see note 4) Core activities 150.114 SUPPORT COSTS Governance costs Management Finance Totals Core activities 143,570 3,544 3,000 150,114 TRUSTEES, REMUNERATION AIYD BENEFITS There were no trustees, remuneration or other benefits for th¢ year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There wcrc no truste¢s' ¢xp¢nses paid for the year ¢nd¢d 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 31.3.25 31.3.24 Wages and salaries Social security Costs Other pension costs 102.047 2,063 5,466 102,311 1,777 5,678 109,576 109.766 The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Management Support staff No employees received emoluments in excess of £60,000. Page 10 continued...
East Dunbartonshire Befriending Service (scio) Note5 to the Financial StatemeDts - continued for the Year Ended 31 March 2025 STAFF COSTS - continued Total remuneration (including employer NIC and pension contributions) in respect of kcy management personnel was £38.970 (2024: £38,943). CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Taxation and social security Other creditors 1,525 6,967 1,174 4,277 8,492 5,451 MOVEMENT IN FUM)S Nct movement in funds At 31.3.25 At 1.4.24 Unrestricted funds Core activities 234,822 (28,154) 206,668 TOTAL FUNDS 234,822 (28,154) 206,668 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds Core activities 109,220 (137,374) {28,154) Restrlcted funds Newslctter CMHWF 2,740 10,000 (2,740) (10,000) 12,740 (12,740) TOTAL FUNDS 121,960 (150,114) (28,154) Pagell continued...
East Dunbartonshire Befriending Service (scIo) Notes to the Financial Statements - continued for the Year Ended 31 Ivlarch 2025 MOVEMEiYf IN FUIYDS - continued Comparatives for movement in funds Net movement in funds At 31.3.24 At 1.4.23 Unrestricted funds Core activities 228,939 5.883 234,822 TOTAL FUNDS 228,939 5.883 234,822 Comparative net movement in funds, included in the above ar¢ as follows: Incoming resources Resources expended Movement in funds Unrestricted funds Core activities 149,647 (143,764) 5,883 TOTAL FUNDS 149,647 (143,764) 5,883 RELATED PAIITY DISCLOSURES There were no related paty transactions for the ycar ended 31 March 2025. 10. PROJECT INFORMATION Core activities Used in thc operation of core services as set out in the objectiv¢s. Newsletter Used for the production of a monthly newsletter. CMHWF Used to support u)ental health and wcllbcing. Page 12