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
PR￿CIPAL 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 Cu￿ent 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 C￿11trOlled 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