**REGISTERED CHARITY NUMBER: SC052218**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
The Nest Wellbeing Group
WR Accountants Bank Chambers 31 The Square Cumnock Ayrshire KA18 1AT
## The Nest Wellbeing Group
## Contents of the Financial Statements for the Year Ended 31 December 2024
|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|8|
|Independent Examiner's Report||9||
|Statement of Financial Activities||10||
|Balance Sheet||11||
|Notes to the Financial Statements|12|to|18|
|Detailed Statement of Financial Activities|19|to|20|
Report of the Trustees for the Year Ended 31 December 2024
## The Nest Wellbeing Group
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The advancement of citizenship or community development and the provision of recreational facilities, or the organisation of recreational activities The purpose of the organisation is to create the space to advance the social needs, health and wellbeing of community members of all ages and backgrounds living in Cumnock and surrounding area.
This will be achieved by:
a) Establishing a robust programme of Health & Wellbeing activity that is built on the strengths, interests and support needs of local people and delivered by qualified practitioners
b) Provide opportunities and experiences where community members build confidence and capacity, develop new skills, which in turn encourages steps towards a more hopeful future
c) Creating a more connected community, where people share interests, ideas and aspirations through peer-to-peer interactions.
d) Proving a platform for staff within multi-disciplinary teams and wider community to connect with people in place, offering the right support at the right time
e) Empowering the community to create and run a facility based on their ideas
Page 1
Report of the Trustees for the Year Ended 31 December 2024
## The Nest Wellbeing Group
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities**
The 2024/2025 year has been a truly remarkable journey for TNWG and The Nest community-a year of growth, connection, and hope. We have welcomed new families, deepened community-wide recovery programmes, and expanded our reach delivering support with compassion at its heart.
Our new permanent home for The Nest has become more than just a building; it is a home from home where individuals and families can feel safe, supported, and encouraged to build a better sense of togetherness. Every smile, every small step of progress, and every shared moment of learning or laughter has reminded us of the power of community.
This year celebrates, not only the milestones we have achieved, but also the courage, resilience, and kindness of everyone who walks through our doors-our Nest family of valued members of our community volunteers, staff and partners. Together, we have created a space that encourages community recovery and healing and the conditions to better the lives of local people.
## Health & Wellbeing Programme
Health and wellbeing activities at TNWG are at the heart of what we do. They provide safe spaces for people to nurture their physical, emotional, and mental health, build resilience, and connect with others. Through these programmes, individuals gain confidence, practical skills, and a sense of belonging, helping them to thrive personally and within their community. This year we
" Celebrated a 100% increase in numbers attending our programme
" Offered an exciting range of new groups and activities including
o Delivered our pilot Peep (0-5 years) sessions, supporting the reach of our family focussed programme.
o Provided outdoor sessions including Paddle Boarding and Beach walks/combing
o Delivered additional support through our Family Support Group and Bereavement & Suicide Support group
o Created a group specifically for woman called Unity Serenity Women's Group (known as US Woman)
o Developed our sports programme promoting greater wellbeing through physical activity
o Increased our delivery of creative arts, using this as a tool to connect with others and contribute to greater mental wellbeing
o Provided community cooking sessions led by members of our Nest community as a way to explore different cultures and traditions through food
Throughout the year, TNWG delivered a wide range of other workshops, activities and events designed to nurture wellbeing, inspire creativity, and strengthen community connections. These sessions provided opportunities for learning, engagement, and joyful experiences for people of all ages.
Feedback has indicated popular activities include Mindfulness, Personal Development, Badminton, Clubbercise, and Colour splash.
## Other Health & Wellbeing activity
We also help 'share the love' and provide sessions for other local, regional and national organisations. The activities delivered engage, support, and uplift participants, providing opportunities to strengthen connection, inspire creativity, and contribute to improved wellbeing.
This year some of the highlights include
" Wellbeing Drumming Sessions and Sound Healing for
" HMP Kilmarnock (weekly sessions)
- " Refugees at Wellbeing Event
- " EACH Day Centre
- " The NHS Mental Health Annual Celebration
- " Things Tae Dae Club
" Facilitation and Leadership Embodiment at Corra Foundation Place Development Day
" Camerado Virtual Campfire
Page 2
Report of the Trustees for the Year Ended 31 December 2024
## The Nest Wellbeing Group
## **OBJECTIVES AND ACTIVITIES**
" Supporting a Wellbeing Day and Recovery Walk at Bowhouse
" Delivering MS Support Group Wellbeing Sessions
" Hosting the Breathe Easy Group
" Supporting Helping Hands Day at Ailsa Hospital
" Hosting several Community Living Rooms across the region
" Providing First Aid provision at Local Gala Days
## Community Events / Trips
Our community events are the heartbeat of The Nest. They are times when people come together not just to celebrate, but to truly feel part of something-moments where laughter is shared, friendships are strengthened, and a sense of belonging shines through.
Each gathering, whether a Burns Supper, a Spring Fling, or a Christmas lunch, has been about more than food or entertainment-it has been about connection, joy, and the warmth of being surrounded by people who care. Outings to the theatre, sports venues, Loch Lomond, and local attractions have offered people the chance to experience new things, make special memories, and enjoy the simple pleasure of being together.
## Highlights from this year's community events include:
" Burns Supper (130 people)
" Christmas Lunches (120 people)
" Spring Fling (120 people)
" Halloween Party (75 people)
" Delivering High Teas for Local Sheltered Housing ×75
" Delivering Christmas gifts to Local Sheltered Housing ×230
" Quiz Nights
" The Glasgow Kilwalk
" Burger / Movie nights (Shire Housing)
" Cinema Trip (20 people)
" Loch Lomond Trip (Shire Housing)
" Rangers Football Trip / Stadium Tour
" Glasgow Kiss Musical (35 people)
" Christmas Pantomime (35 people)
" Local community Gala days
" Keir Hardie Hill - Fun Day
" Woodroad Park Fun Day " Fun Day at EACH
" Community Council Carnival
" Special birthday celebrations (including two 50th birthdays and a 70th)
" Seasonal Celebrations: Winter Solstice & Summer Solstice
For many, these events are a lifeline-a reminder that they are not alone, that they are valued, and that there is always a community ready to celebrate life's moments with them.
## Learning & Development Programme
This year, we offered over 30 training opportunities, nurturing people's skills, confidence, and aspirations. Each session was designed to empower participants, promote personal growth, and support their journey toward wellbeing and resilience. Highlights included:
- " Trauma-Informed Parenting
- " Mini First Aid
" Mindfulness & Trauma Training - Mindfulness Association
- " Community Course - in collaboration with Vibrant Communities
- " Women's Health & Menopause - Dr. Joss
" ASSIST Suicide Prevention Training - Participants Qualified
Page 3
## The Nest Wellbeing Group
Report of the Trustees for the Year Ended 31 December 2024
## **OBJECTIVES AND ACTIVITIES**
" Reiki - Hospice & End-of-Life Care
" Trauma-Informed Care - Dr. Jessica Taylor
" Body-Oriented Coaching
" Stand-Up Paddle (SUP) Trained Facilitators ×3
" Doodle Your Emotions
" Equation of Emotions " Emotional Global Positioning Systems
" WM2U Community Research Training
" Leadership Embodiment Level One
" Leadership Embodiment Level Two
" Leadership Embodiment Coach Training
" Leadership Embodiment Teacher Training - Ongoing
" ADHD Awareness Training
" Reiki Level One (12 local people trained)
" Action for Happiness Training
" Taming the Tiger Retreat
" Self-Defense Workshops ×2 - including sessions for women affected by sexual violence
" Finding Light in Darkness - Creative Writing Workshop
" Naloxone Train-the-Trainer Program
" Adverse Childhood Experiences (ACE) Training
Each of these opportunities has helped our community members build confidence, learn new skills, and feel supported in their personal and professional journeys.
## - Recovery (Community wide) & Support
At The Nest we truly believe everyone is in recovery from something - whether that's recovery from poor health, trauma, loss, loneliness, addiction or simply the daily pressures of life. At The Nest, recovery is not about fixing or treating, and we do not offer a formal service. We instead, create the right conditions for change and offer a space where people feel safe, valued, and supported as they rebuild confidence, friendships, and a sense of belonging. By holding this belief at our core, we ensure that The Nest is a place of dignity, healing, and hope for all.
Our work in this area is far reaching
This year we celebrate
" The launch of our Recovery Skills Programme which supports 12-20 participants per week.
" An increase in members sharing their recovery at our Moving On, Moving Up (MUMO) group.
" Woman in recovery through our new US Woman group, including a Women's Recovery Pamper Day.
" Offering greater support to those who have suffered loss through our Bereavement & Suicide Group (partnership with NHS and community partners.)
" Offering a Suicide Prevention Group - in collaboration with EAC and CMHT
" The opening of our new Community Living Room - and our staff and volunteers who provide vital support
" Our trusted network of partners who we work with at The Nest, encouraging the right support at the right time. " An increase to our crises support and emergency provision, supporting those facing often extreme life challenges and barriers. This includes our new Nestmaker project which is delivered in partnership with EAC Housing. This project helps encourage a greater sense of home for individuals and families living in often chaotic surroundings. This year we have supported 65 households through this project.
## Recovery Events
Throughout the year, TNWG supported several key events, celebrating recovery both regionally and nationally. These events helped to raise awareness, and promote connection within the recovery community. These gatherings provided opportunities for reflection, learning, and collective support.
Highlights included:
" Recovery Concert (July 2024) - Bringing people together to celebrate achievements in recovery through music and community.
Page 4
Report of the Trustees for the Year Ended 31 December 2024
## The Nest Wellbeing Group
## **OBJECTIVES AND ACTIVITIES**
" Recovery Walk 2024 - A shared journey of support, reflection, and hope.
" International Overdose Awareness Day - Honouring lives lost, promoting awareness, and supporting those affected by addiction.
## Our Community Spaces
The Nest is not just one building-it is a growing network of safe, welcoming places that bring people together, each with its own unique role in nurturing recovery, creativity, and belonging.
The Nest @ Greenbraes - Our home from home, built around a community living model. This is our main community space offering a warm, safe space where people can share, connect, and support one another in an environment of care and acceptance. This year there has seen growing ambition to purchase this site . We have made some progress securing funds through Scottish Land Fund and Corra Foundation to carry out a Feasibility Study. Conversations continue in advance of submitting a Stage 2 Application which now has over 90 letters of support.
## Community Garden @ Greenbraes
A flourishing outdoor space that invites people to nurture both the land and themselves. The garden provides opportunities to grow food, learn new skills, and find peace in nature. For many, it has become a gentle entry point into community life-an uplifting place where wellbeing, connection, and hope can take root.
The Wee Office @ 17 Barrhill Road - A dedicated space for one-to-one support, advice, and guidance through our community-wide recovery programme. Here, people find privacy, compassion, and encouragement as they take steps forward in their personal journey.
Creative Studios @ 39 Barrhill Road - An ambitious collaboration with another local organisation. This £480,000 renovation project of an old derelict space will offer 'hands-on' opportunities for art, craft, and self-expression, empowering people to discover new skills, confidence, and ways to connect through creativity.
Together, these spaces are much more than buildings-they are lifelines of hope, growth, and belonging for the whole community.
## Community Engagement & Partnerships
Throughout the year, TNWG actively participated in consultations and forums to ensure that the voices of our community are both heard and valued. These opportunities at local, regional and nation levels, allowed us to advocate for rights, share learning, influence policy, and strengthen partnerships to better support local people. Highlights included:
" Charter of Rights - contributing to the development and awareness of community rights.
" GIRFE Work - supporting initiatives that improve access and inclusion.
HSCP & Scottish Government prototype SRC - Bill of Rights
" Trauma & Poverty Conference with the First Minister - sharing insights and lived experiences to shape future approaches. " Contributing towards East Ayrshire Anti-Poverty & Inequalities Strategy
" BBC Children in Need Conference - contributing to the development of a funding strategy to better serve children and families.
" Learning & Development Events with Corra Foundation
" Belonging Forum with MP Elaine Stewart - promoting connection, inclusion, and a sense of belonging within our community.
" Podcasts and Media Collaborations with Ayrshire Film Company - Sharing stories of the Nest community, promoting resilience, recovery, and community impact.
" Creating the Nest Community 'Vision of Change' alongside our friends from the Corra Foundation
" We developed three short films to share the powerful stories of our community members, these have helped raise greater awareness of our work and highlighted the incredible strength, resilience, and journeys of the people we support.
Each consultation allowed us to listen, learn, and collaborate, ensuring that our programmes remain responsive, compassionate, and empowering for all.
Page 5
Report of the Trustees for the Year Ended 31 December 2024
## The Nest Wellbeing Group
## **OBJECTIVES AND ACTIVITIES**
## Partnerships
We feel truly grateful to be part of a network of friends and partners from other organisations, whose support and collaboration enrich our work. Together, we can build a stronger, more inclusive community where everyone feels valued and empowered to contribute.
This year we have strengthened a number of key partnership including:
East Ayrshire Council, EAC Housing, Vibrant Communities, HSCP, NHS, ADP, Police Scotland, Women's Aid, Shire Housing, Scottish Prison Service, Job Centre, SAFD, National Art Gallery, SL66, Social Work, Barony Campus, Cumnock Action Plan, Cut & Connect
## - Achievements & Recognition Snapshot
This year has been filled with moments that remind us of the incredible progress we have made progressing community-led change. Each achievement, big or small, has been a reflection of the compassion, dedication, and resilience of the people who make up the Nest community.
## Some highlights include:
" Securing a new home - Moving into our new building in September, with special thanks to a local businessman who generously stepped in to support us.
" Awards & Nominations - Honoured with a Local Hero Award received at Scottish Parliament event with King Charles. A runner-up nomination for the Burns Award.
" Political & Community Recognition - Welcoming visits from MSP Carol Mochan, MP Elaine Stewart, and
(Chief/Deputy Executive Officer, EAC), continue support from Cllr Jim McMahon and Provost Claire Lietch and other local leaders who recognised the vital role of The Nest.
" Parliamentary Congratulations - Receiving a letter from Parliament celebrating the impact of our work.
- " Successful Funding Progress - Advancing to the 2nd stage of the Scottish Land Fund
- " United Prevention for Suicide Video - Contributing to a powerful national awareness campaign.
" Celebrating Our People - Congratulating a member of the Nest community on completing her Honours degree in Community Development.
Each of these moments is a reminder that the work of The Nest is recognised, valued, and making a difference not only locally, but also nationally.
## Where are we going?
As we look ahead, our vision remains rooted in compassion, connection, and community. The coming year will be a time of growth, creativity, and deepening support, as we continue to listen to the needs of our community and shape our work around them.
## Our plans include:
- " Continue developing our goal of creating community-own space
- " Developing our Community Garden & Green Space projects
- " Working alongside others to open a new building offering creative studio spaces and 'hands on' creative activity
- " Continuing to development of our Health & Wellbeing and Learning & Development programmes
" Promoting community-wide recovery through our Recovery Programmes, with focus given to growing our Homemaker project and widening the reach of our crises support work.
- " Securing additional funding to build our valued team of Nest staff.
These plans are not just about buildings or programmes-they are about people. They are about creating spaces where hope is restored, recovery is strengthened, and every individual feels valued, supported, and able to flourish.
Page 6
for the Year Ended 31 December 2024
## The Nest Wellbeing Group
## Report of the Trustees
## **OBJECTIVES AND ACTIVITIES**
As we look back on 2024/2025, our hearts are overflowing with gratitude for every person who has walked through the doors of The Nest. Each story, each smile, each step forward-no matter how small-has shaped this community into something truly extraordinary. TNWG and The Nest is a lifeline, a family, and a safe place where people rediscover hope, belonging, and the know that they are valued.
This year has shown us the incredible strength of compassion and the power of people coming together. Every new friendship formed, every milestone in recovery, and every moment of laughter shared is a reminder that healing and growth are possible when we walk side by side.
As we look to the future, our promise is to keep holding space for hope, to keep building connections, and to keep creating opportunities where everyone feels seen, heard, and cherished. With the love and commitment of our volunteers, staff, partners, and community, we step forward with open hearts, knowing that together, the best is yet to come
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
The company only holds cash funds and does not invest in any higher-risk investments. The funds are required for both short and long term strategies and therefore are not invested in longer-term investments
## **Reserves policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to the trustees estimate of the occasional administration expense that will arise over the next year. This level of reserves has been maintained throughout the year.
The trustees consider that the company's funds should have no exposure to risk. Accordingly, the company does not have any investments other than funds held on bank deposit from time to time, to allow ready access to monies as and when required.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Organisational structure**
The company's management is carried out by the relevant trustees to achieve the objectives decided at the board meetings.
## **Induction and training of new trustees**
New trustees are requested to familiarise themselves with the requirements from OSCR and the company policies in place.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
SC052218
## **Principal address**
17 Warrick Drive Cumnock Ayrshire KA18 1DF
Page 7
The Nest Wellbeing Group
Report of the Trustees for the Year Ended 31 December 2024
## **Trustees**
## **Independent Examiner**
WR Accountants Bank Chambers 31 The Square Cumnock Ayrshire KA18 1AT
Approved by order of the board of trustees on 29 September 2025 and signed on its behalf by:
- Trustee
Page 8
## Independent Examiner's Report to the Trustees of The Nest Wellbeing Group
## **Independent examiner's report to the trustees of The Nest Wellbeing Group**
I report to the charity trustees on my examination of the accounts of The Nest Wellbeing Group (the Trust) for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
WR Accountants Bank Chambers 31 The Square Cumnock Ayrshire KA18 1AT
29 September 2025
Page 9
## The Nest Wellbeing Group
## Statement of Financial Activities for the Year Ended 31 December 2024
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
41,732
**EXPENDITURE ON**
Raising funds
2
8,125
**Charitable activities**
Nest Wellbeing
10,484
**Total**
18,609
**NET INCOME/(EXPENDITURE)**
23,123
**RECONCILIATION OF FUNDS**
Total funds brought forward
270
**TOTAL FUNDS CARRIED FORWARD**
23,393|Period
23.12.22
Year Ended
to
31.12.24
31.12.23
Restricted
Total
Total
funds
funds
funds
£
£
£
113,515
155,247
245,683
133,374
141,499
54,042
20,180
30,664
26,335
153,554
172,163
80,377
(40,039)
(16,916)
165,306
165,036
165,306
-
124,997
148,390
165,306|
|---|---|
The notes form part of these financial statements
Page 10
31.12.24
Total
fMids
31.12.23
Total
fidS
Unrestiicted
funds
Restricted
fullds
Notes
FIXED ASSETS
Tallgible assets
33,006
33,066
42,697
CURRENT ASSETS
Cash at Imok and in hand
24.473
91,931
116,404
125.238
CREDoRs
A0115 fallg due withill one year
(1.080)
(1,080)
(2,629)
ET CURRENT A&SETS
23.393
91.931
115,324
122.609
TOTAL ASSETS LESS CURREDfl
LIABILITIES
23,393
124.997
148.390
165.306
ET ASSETS
23.393
124.997
148.390
165.306
FUbl)S
Ulltf5tTiCted fullds
Restsicted fiuKIs
23.393
124.997
270
165.036
TOTAL FUNDS
148,390
105.306
The fmancial state]nents were a>rOVed by the Boatd of TTuslee5 alld authoTised for issue on 29 Septeffjbei 2025 and were
Siled oil its behalf by..
- Tet
The notes forn) part of these financial $lalements
PaBe 11
The Nest Wellbeing Group
Notes to the Financial Statements for the Year Ended 31 December 2024
## **1. 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 Act 2011. 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 probable 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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **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.
continued...
Page 12
## The Nest Wellbeing Group
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **2. RAISING FUNDS**
## **Investment management costs**
|**Investment management costs**|||
|---|---|---|
|||Period|
|||23.12.22|
||Year Ended|to|
||31.12.24|31.12.23|
||£|£|
|Rent/let|18,125|1,903|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the period ended 31 December 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the period ended 31 December 2023.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
1,272
**EXPENDITURE ON**
Raising funds
-
**Charitable activities**
Nest Wellbeing
1,003
**Total**
1,003
**NET INCOME**
269
**TOTAL FUNDS CARRIED FORWARD**
269|Restricted
funds
£
244,411
54,042
25,332
79,374
165,037
165,037|Total
funds
£
245,683
54,042
26,335
80,377
165,306
165,306|
|---|---|---|
continued...
Page 13
## The Nest Wellbeing Group
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **5. TANGIBLE FIXED ASSETS**
|Fixtures
and
fittings
£
**COST**
At 1 January 2024 and 31 December 2024
12,867
**DEPRECIATION**
At 1 January 2024
1,319
Charge for year
1,287
At 31 December 2024
2,606
**NET BOOK VALUE**
At 31 December 2024
10,261
At 31 December 2023
11,548
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors|Motor
Computer
vehicles
equipment
Totals
£
£
£
36,588
3,112
52,567
7,498
1,053
9,870
7,318
1,026
9,631
14,816
2,079
19,501
21,772
1,033
33,066
29,090
2,059
42,697
31.12.24
31.12.23
£
£
-
1,729
1,080
900
1,080
2,629|
|---|---|
## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
continued...
Page 14
## The Nest Wellbeing Group
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **7. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
HSCP Wellbeing Fund
Breakfast Club
Coloursplash
Comic Relief
ADP Grassroots
WMTU projects
Anchor Fund
Corra CRF Fund
STV Childrens Appeal
Wellbeing Development Officer
Recovery Coordinator
Wellbeing Resilience worker
STAGECOACH
National Lottery
**TOTAL FUNDS**|At 1.1.24
£
270
8,192
11,396
378
6,492
16,100
8,927
3,127
5,592
25,546
31,535
36,116
11,635
-
-
165,036
165,306|Net
movement
in funds
£
23,123
(2,287)
(11,396)
(323)
(6,492)
(14,425)
(5,766)
(3,127)
(2,213)
(7,318)
(31,535)
(1,739)
-
1,000
45,582
(40,039)
(16,916)|At
31.12.24
£
23,393
5,905
-
55
-
1,675
3,161
-
3,379
18,228
-
34,377
11,635
1,000
45,582
124,997
148,390|
|---|---|---|---|
continued...
Page 15
## The Nest Wellbeing Group
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **7. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
HSCP Wellbeing Fund
Breakfast Club
Coloursplash
Comic Relief
ADP Grassroots
WMTU projects
Corra Foundation
Anchor Fund
Corra CRF Fund
STV Childrens Appeal
Wellbeing Development Officer
Recovery Coordinator
STAGECOACH
COLUMBA
National Lottery
**TOTAL FUNDS**|Incoming
resources
£
41,732
-
-
-
-
(1)
-
46,388
-
-
-
-
(1)
1,000
7,547
58,582
113,515
155,247|Resources
Movement
expended
in funds
£
£
(18,609)
23,123
(2,287)
(2,287)
(11,396)
(11,396)
(323)
(323)
(6,492)
(6,492)
(14,424)
(14,425)
(5,766)
(5,766)
(46,388)
-
(3,127)
(3,127)
(2,213)
(2,213)
(7,318)
(7,318)
(31,535)
(31,535)
(1,738)
(1,739)
-
1,000
(7,547)
-
(13,000)
45,582
(153,554)
(40,039)
(172,163)
(16,916)|
|---|---|---|
continued...
Page 16
## The Nest Wellbeing Group
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **7. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
HSCP Wellbeing Fund
Breakfast Club
Coloursplash
Comic Relief
ADP Grassroots
WMTU projects
Anchor Fund
Corra CRF Fund
STV Childrens Appeal
Wellbeing Development Officer
Recovery Coordinator
Wellbeing Resilience worker
**TOTAL FUNDS**|Net
movement
in funds
£
270
8,192
11,396
378
6,492
16,100
8,927
3,127
5,592
25,546
31,535
36,116
11,635
165,036
165,306|At
31.12.23
£
270
8,192
11,396
378
6,492
16,100
8,927
3,127
5,592
25,546
31,535
36,116
11,635
165,036
165,306|
|---|---|---|
continued...
Page 17
## The Nest Wellbeing Group
## Notes to the Financial Statements - continued for the Year Ended 31 December 2024
## **7. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
HSCP Wellbeing Fund
Breakfast Club
Coloursplash
Comic Relief
ADP Grassroots
WMTU projects
Corra Foundation
Anchor Fund
Corra CRF Fund
STV Childrens Appeal
Wellbeing Development Officer
Recovery Coordinator
Wellbeing Resilience worker
**TOTAL FUNDS**|Incoming
resources
£
1,272
20,502
13,300
919
7,800
20,001
17,030
5,388
20,000
9,000
33,044
42,077
41,350
14,000
244,411
245,683|Resources
Movement
expended
in funds
£
£
(1,002)
270
(12,310)
8,192
(1,904)
11,396
(541)
378
(1,308)
6,492
(3,901)
16,100
(8,103)
8,927
(5,388)
-
(16,873)
3,127
(3,408)
5,592
(7,498)
25,546
(10,542)
31,535
(5,234)
36,116
(2,365)
11,635
(79,375)
165,036
(80,377)
165,306|
|---|---|---|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2024.
Page 18
2
## The Nest Wellbeing Group
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
|Detailed Statement of Financial Activities
for the Year Ended 31 December 2024|||
|---|---|---|
|||Period|
|||23.12.2|
||Year Ended|to|
||31.12.24|31.12.23|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|23,730|1,278|
|Grants|131,517|244,405|
||155,247|245,683|
|**Total incoming resources**|155,247|245,683|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Direct costs|30,793|36,654|
|Wages|92,581|15,485|
|**Investment management costs**|123,374|52,139|
|Rent/let|18,125|1,903|
|**Charitable activities**|||
|Insurance|560|555|
|Light and heat|444|40|
|Postage and stationery|329|216|
|Vehicle costs|3,453|2,823|
|Sundries|507|145|
|Repairs and renewals|12,871|11,157|
|**Support costs**|18,164|14,936|
|**Management**|||
|Telephone|1,622|-|
|Advertising|-|460|
|Fixtures and fittings|1,288|1,319|
|Motor vehicles|7,318|7,498|
|Computer equipment|1,027|1,053|
||11,255|10,330|
|**Governance costs**|||
|Bank charges|165|169|
|Carried forward|165|169|
This page does not form part of the statutory financial statements
Page 19
2
## The Nest Wellbeing Group
## Detailed Statement of Financial Activities for the Year Ended 31 December 2024
|Detailed Statement of Financial Activities
for the Year Ended 31 December 2024|||
|---|---|---|
|||Period|
|||23.12.2|
||Year Ended|to|
||31.12.24|31.12.23|
||£|£|
|**Governance costs**|||
|Brought forward|165|169|
|Accountancy and legal fees|1,080|900|
||1,245|1,069|
|Total resources expended|172,163|80,377|
|**Net (expenditure)/income**|(16,916)|165,306|
||||
This page does not form part of the statutory financial statements
Page 20