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2025-03-31-accounts

REGISTERED CHARITY NUMBER: SC051986

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

Bell Ogilvy Chartered Accountants 36 King Street Castle Douglas Dumfries & Galloway DG7 1AF

RELATIONSHIPS SCOTLAND DUMERIES & GALLOWAY CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page Page
Report ofthe Trustees 41 to 5
independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements § to 15
DetailedStatementofFinancialActivities 16 to 17

RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 freland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims Mission and Purpose Relationship Scotland Dumfries and Galloway exists to support families, individuals, and children affected by relationship challenges. as outlined in its constitution. This mission is fulfilled by providing and coordinating confidential services across the region, including: - Family mediation - Child contact centres - Adult relationship counselling

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Mediation Services

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- Provided to separated or divorced parents to heip them make arrangements for their children.
- 24 intake/first appointments delivered
- 36 mediation sessions completed
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Child Contact Centres
- Located in Dumfries and Stranraer, these centres facilitate safe and supported contact between children
and family members they no longer live with,
- 385 hours of contact delivered
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Staffing and Reach

As of March 31, 2025, the team included:

Community Engagement - 915 enquiries received (via website, phone, or email) - 370 referrals processed - 253 young people (under 18) directly or indirectly supported, including 917 children under age §

Partnerships and Outreach We continue to collaborate with a wide range of partners, including: - Carers Centre - Change Mental Health

We also staff the Carer Hub at DGRI every Tuesday and work closely with colleagues across the third, public. and private sectors to deliver services.

Promotion andAdvocacy - Delivered talks. presentations, and maintained an active social media presence - Participated in steering and operational groups for Macmillan’s Improving the Cancer Journey initiative - Co-organized a 3-day Parliamentary exhibition at the Scottish Parliament. engaging over 40 MSPs and showcasing our work locally and nationally

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Awards and Recognition

\We were proud to receive the following accolades during the year: - Scottish LGBTI+ Rainbow Mark from Equalities Scotland - Carer Positive - Engaged Employer Award ~ Living Wage Employer Certification

FINANCIAL REVIEW

Financial position

Net expenditure for the year was £19,843 (2024: £21,634), which has reduced total reserves at the year end to £161,921 (2024: £181,764). At the year end total restricted reserves held were NIL. Creditors includes deferred income of £13.724 carried forward.

investment policy and objectives

Aside from retaining a prudent amount in reserve each year most of the Charity's funds are to be spent in the short term, so there are no funds for long term investment. Grants received in advance are held at the bank at beneficial rates where these are available.

Reserves policy

The management committee has decided the unrestricted funds not committed or invested in tangible fixed assets (the free reserves) held by the Charity should equal to approximately three months of the resource expended - £45,000. At this level the committee believes they would be able to continue the current activity of the Charity in the event of a significant drop in funding. This level of reserve was mainiained during the period 1 April 2024 - 31 March 20285.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Charity converted to a SCIO on 7 September 2022 with reference number SC051986 It was previously an unincorporated association, formed under a constitution dated 27 September 2007, as a registered Scottish Charity with the reference number SC038795 The Charity was formed as a result of a merger between Relate Dumfries and Galloway and Family Mediation Dumfries and Galloway. Since 1 November 2015 the registered office and administrative centre for the Charity has been 11 Nith Avenue, Dumfries, DG1 1EF,

Recruitment and appointment of new trustees Trustees. who also are members of the Charity's Management Committee, are appointed for an initial three year period. At the end of this period they are eligible to stand for re-election. The founding Deed provides for a maximum of fifteen members of the committee.

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY FOR THEREPORTYEAR OFENDEDTHE TRUSTEES[31] MARCH[2025]

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Management Committee, who meet regularly. administer the Chanty. The Committee appoint a manager to oversee and control the day to day operations of the Charity

At Management Meetings, the Trustees agree the broad strategy and areas of activity for the Charity, including consideration of activities, reserve and risk management policies and monitor periormance. A scheme of delegation is in place as noted above and the day to day responsibility for the provision and delivery of services rests with the manager. The manager is responsibie for ensuring that the Charity delivers the services specified and, as such, has responsibility for the day to day operational management of the Charity. individual supervision of the staff team and also for ensuring that the team continue to develop their skills and working practices in line with good practice.

Induction and training of new trustees

New Trustees and members of the management committee are briefed on their legal obligations under charity law, the contents of the constitution, the committee's decision making processes, the business plan and the recent financial performance of the Charity. They are introduced to key employees and other Trustees. All Trustees are encouraged to attend appropriate training events where these facilitate the understanding of their role and responsibilities as Trustees of the Charity.

Risk management

(he Trustees have examined and keep under review the major strategic, business and operational risks which the Charity faces and are satisfied that systems are in place to mitigate these risks, including: the establishment of a system of procedures for authorisation of all transactions and projects, an annual review of the risks which the Charity faces and the implementation of actions designed to minimise any impact on the charity should any risk materialise.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

Principal address

71 Nith Avenue DUMFRIES DG1 1EF

independent Examiner Bell Ogilvy Chartered Accountants Castie Douglas Dumfries & Galloway

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

RELATIONSHIPS SCOTLAND DUMERIES& GALLOWAY

Approved by order of the board of trustees on . P y (4 as. ... and signed on its behalf by

INDEPENDENT EXAMINER‘SRELATIONSHIPS REPORTSCOTLANDTO THE TRUSTEES OF DUMFRIES & GALLOWAY

{ report on the accounts for the year ended 31 March 2025 set cut on pages seven to fifteen,

Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audi requirement of Regulation 10(1}(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 independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of alsclosures 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 audit, and consequently | do net express an audit opinion on the view given by the accounts.

independent examiner's statement In connection with my examination, no matter has come to my attention

(1) 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 Regulations: and ” lo prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

Nave not been met: o7

Chartered Accountants 36 King Street Dumfries & Galloway DG7 1AF

RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £. £ pi e
INCOME AND ENDOWMENTS FROM
Donations, legacies and grants 2 110,580 72,580 183,160 166,136
Charitable activities
Charitable activities
32,720 - 32,720 47.975
Investment income 3 4,021 - 4,021 4,061
Total 147,321 72,580 219,901 218,172
EXPENDITURE ON
Charitable activities
Charitable activities
167,164 72,580 239,744 239,806
NET INCOME/(EXPENDITURE}) (19,843) - (19,843) (21,634)
RECONCILIATION OF FUNDS
Total funds brought forward 181,764 - 181,764 203,398
TOTALFUNDSCARRIEDFORWARD 181,921 161.921 181,764

The notes form part of these financial statements

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RELATIONSHIPS SCOTLAND

BALANCE SHEET 31 MARCH 2025

2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ 3 £ a
FIXED ASSETS
CURRENT ASSETS
Deodtors F 6,106 - 6,106 18,687
Cash at bank and in hand 175,127 13.724 188,851 207.728
181,233 13,724 194 957 226,415
CREDITORS
NET CURRENT ASSETS 161,921 - 161,921 181,343
TOTAL ASSETS LESS CURRENT
LIABILITIES 161,921 - 161,921 181,764
FUNDS 9
TOTALFUNDS 161,921 181,764

The financial statements were approved by the Board of Trustees and authorised for issue on

The notes form part of these financial statements

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

‘46 ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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 1 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 been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is prebable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal 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.

Volunteers

In accordance with FRS 102 paragraph PBE34B.11, it is not possible to reasonably quantify the value of the services provided by the volunteers, and donated services are not recognised in the financial statements.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

The assets’ residual values and useful lives are reviewed. and adjusted, if appropriate, at the end of each reporting period.

The Trustees have a policy regarding fixed assets, only capitalising those assets of material value, and to recognise smaller items as immediate costs through the Statement of Financial Affairs. Short life assets costing less than £2,500 are fully charged as expenditure in the year of acquisition.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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RELATIONSHIPS SCOTLAND

DUMFRIES & GALLOWAY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

  1. ACCOUNTING POLICIES - continued

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.

FINANCIAL INSTRUMENTS

Cash Cash and cash equivalents comprise cash on hand and call deposits, and other short term high liquid investments that are readily convertible to a known amount of cash and are subject to an_ insignificant risk of change in value.

Trade Debtors

Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have conditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are represented as non current liabilities.

Borrowings

Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the siatement of financial activities over the period of the relevant borrowing.

Provisions and contingencies

Provisions are recognised when the organisation has a present legal or constructive obligation as a result of past events, it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

GOVERNMENT GRANTS

Government grant income is recognised in the Statement of Financial Activities on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2 DONATIONS, LEGACIES AND GRANTS
2025 2024
£ 3
Grants 183,160 166,136
Grants received, included in the above, are as follows:
2025 2024
£ £
Dumfries and Galloway Council - Child Contact Centres 30,401 30,400
Scottish Government CYPFEIF and ALEG Fund grant 80,179 80,178
Dumfries and Galloway Carers Strategy - Counselling for Carers 59,580 55,556
DGHB NHS Endowment 13,000 -
Other grants - 2
183,160 166,136
3. INVESTMENT INCOME
2025 2024
f £
Interest 4,021 4,061

During the year no Trustees received remuneration, as an employee (2024: £2,093) for Counselling services and associated travel costs.

TRUSTEES’ EXPENSES

During the year no Trustees received expense payments (2024: Nil) for trustee expenses.

  1. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations. legacies and grants 110,579 55,557 166,136
Charitable activities
Charitable activities
47,975 - 47,975
Investment income 4.061 - 4,061
Total 162,615 55,557 218,172
EXPENDITURE ON
Charitable activities
Charitable activities
184.249 56,557 239,806

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 341 MARCH 2025

5. COMPARATIVES FORTHE STATEMENT OF FINANCIALACTIVITIES ACTIVITIES -continued continued
Unrestricted Restricted Total
funds funds funds
£ 1m £
NETINCOMEEXPENDITURE) (21,634) - (21,634)
RECONCILIATION OF FUNDS
Total funds brought forward 203,398 - 203,398
TOTAL FUNDS CARRIEDFORWARD 181,764 - 181,764
6. TANGIBLE FIXED ASSETS
Computer
equipment
COST £
At 7 April 2024
Disposals
2,363
(2,363)
At 31 March 2025
-
DEPRECIATION
At 1 Apnl2024
Eliminated on disposal
1,942
(1,942)
At 31 March 2025
~
NET BOOK VALUE
At 31 March 2025
i
At 31 March 2024 421
hs DEBTORS: AMOUNTS FALLING DUE WITHINONE YEAR
2025 2024
Trade debtors £
6,106
£
18,687

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors 621 721
Other creditors 1,020 164
Accrued expenses 17,671 17.463
Deferred government grants 13.724 26,724
33,036 45,072

MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31,3:25
£ £ £
Unrestricted funds
General fund 117,718 (12,908) 104,810
Accommodation Fund 50,000 - 50,000
StaffWages & Training Fund 14,046 (6,935) eel
181,764 (19,843) 161,921
TOTAL FUNDS 181,764 (19,843) 161,921
Net rnovement in funds, included in the above are as follows:
incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 147.321 (160,229) (12,908)
StaffWages & Training Fund - (6.935) (6,935)
147.321 (187,164) (19,843)
Restricted funds
Durnfries and Galloway Carers Strategy
- Counselling forCarers 59,580 (59,580) -
DGHB NHS Endowment Fund 13,000 (13,000) -
72,580 (72,580) -
TOTALFUNDS 219,901 (239,744) (19,843)

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

9. MOVEMENT IN FUNDS- continued

Comparatives for movement in funds

Net
movement At
At 1.4.23 in funds 31.3.24
Unrestricted funds by £ £
General fund
Accommodation Fund
StaffWages & Training Fund
139,352
60,000
14.046
(21,634)
-
-
117,718
50,000
14,046
203,398 (21,634) 181,764
TOTALFUNDS 203,398 (21,634) 181,764

Comparative net movement in funds, included in the above are as follows:

incoming Resources Movement
resources expended in funds
Unrestricted funds i £ £
General fund 162,615 (184,249) (21,634)
Restricted funds
Dumfries and Galloway Carers Strategy
- Counselling for Carers
5§,557 (55,587) -
TOTAL FUNDS 218,172 (239,806) (21,634)
UnrestrictedFunds

General Fund

The general fund is available to be spent on any of the purposes of the charity.

AccommodationThese Fund are funds that were transferred from the General fund to assist with the funding of new premises.

Staff Wages & Training Fund

These are funds that were transferred from the General fund to assist with provision of an increase to wages earned and with providing additional staff training.

Restricted Funds

DumfriesFunding and GallowayCarers Strategy - Counselling for Carers from Dumfries & Galloway Council towards the provision of counselling services to carers. DGHB NHS Endowment Fund (Covid 19 Carer Health and Wellbeing Support} Funding to develop a young persons counsellor service.

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RELATIONSHIPSSCOTLAND DUMFRIES & GALLOWAY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

10. RELATED PARTY DISCLOSURES

There were no related party transactions during the year.

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RELATIONSHIPSSCOTLAND DUMERIES & GALLOWAY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

2025 2024
£ Pa
INCOMEAND ENDOWMENTS
Donations, legacies and grants
Grants 183.160 166,136
Investment income
interest 4,021 4,061
Charitable activities
Clients
Hire of rooms
Registrationfees and contributions
25,055
134
6.931
39,112
383
8,480
32,720 47,975
Total incoming resources 219,901 218,172
EXPENDITURE
Charitable activities
Wages
Employers NIC
Pensions
Insurance
Light and heat
Telephone
Advertising
Sundries
Staff travel
Rent
Cieaning
Building maintenance & repairs
Meetings and development
Computer expenses
Subs & fees
Office costs
CPD Counsellors
Mediation fees
Water charges
Bad debts
Computer equipment
169,534
6,205
1,948
859
5,063
584
380
§54
4,472
26,318
1,341
Ti A2Z2
938
7,133
1,000
2.584
6,935
1,590
450
(1,400)
421
172,458
6,276
1,830
1,783
5,476
565
1,366
189
6,384
22,789
1,456
324
926
5,965
4,300
2,608
3,174
1,300
596
1.400
140
238,028 238,305
Support costs
Governance costs
Accountancy and legal fees
Carriedforward
1,688
1,688
1,320
1,320

This page does not form part of the statutory financial statements

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RELATIONSHIPS SCOTLAND DUMFRIES & GALLOWAY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

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|||||| |---|---|---|---|---| |2025|2024| |Governance|costs|£|£| |Brought|forward|1,688|1,320| |Bank|charges|28|181| |1,716|1.501| |Total|resources|expended|239,744|239,806| |Net expenditure|(19,843)|(21,634)|

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This page does not form part of the statutory financial statements

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