CHARITY REGISTRATION NUMBER: SC053259
All Minds
Unaudited Financial Statements
31 March 2025
NELSON GILMOUR SMITH
Chartered accountants
Mercantile Chambers
53 Bothwell Street
Glasgow
G2 6TB

All Minds
Financial Statemants
Period from 5 April 2024 to 31 March 2025
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following page8 do not fomi part of th8 financial statements
Detailed statement of financial activities
17
Notes to the detailed statement of financial activities
19

All Minds
Trustees. Annual Report
Period from 5 April 2024 to 31 March 2025
The trustees present thelr report and the un2udited financial statements of the Gharity for the period
ended 31 March 2025.
Refergnce and admlnlstratlve details
Reglstered charlty name
All Minds
Charity registratlon number
SC053259
Principal office
Unit 7
Tre Regent Centre
Kirkinblloch
G66 1JH
The trustees
(ApFrf)inted 5 April 2024)
(Appointed 10 April 2025)
(Appointed 5 April 2024)
(Served from 5 April 2024 to 20
February 2025)
artner Nelson Gilmour Smith CAS
Indapondent oxaminei
ercan
ambers
53 Bothw811 Street
Glasgow
G2 6TB
structurei governance and managemenl
The charity is a Scotti3h Charitable Incorporated Organisation (SCIO) registered as a charity by the
Office of the Scotb'sh Charity Regulator on 5 April 2Q24. The charity was originally part of Rookie
Rockstars (a Scottish Charity, OSCR No SC045528> and Ihen became a separate charity. The Charity
Is govemed by its constitution.
The structure of the organlsation consists of the Charity Trustees who are also the organisation's only
members and comprise the organlsation's Board. The Board appoints all new Trustees and has the
power to remove trustees.
The Truslees make all decisions concerning the Charlty.

All Minds
Trustees. Annual Report fcontlnuedj
Period from 5 April 2024 to 31 March 2025
Objectlvas and activities
The crganisation is established for charitable purposes only. and in particular, the objects are.,
To provide children's counselling and play therapy in primary schools.
To provide counselling to young people in secondary schools.
To provide subsidised and free mental health mentoring and counselling to young people aged
4-18 and adults.
The provision and organisation of recreational activities to improve mental health for children
and adults.
The area within which the organisation shall operate (in this constitution referred to as the 'Area of
Benefit,) shall be Scotland and the surrounding areas.
The organisation shall promote {but not promote exclusivety) its 8Ctivities and deliv&ry operaticns to
people within the'Area of Benefit,, These people will be the organisation's beneficiaries,

All Minds
Tru8t6es' An nual Roport (conllnued)
Period from 5 April 2024 to 31 March 2025
Achievements and perfomiance
'All Minds, eounselling service gained charity status on 5th April 2024, havlng prevlousty ￿en called
Rookie Minds, which was a division of another charity called Rockie Rockstars {sc045528).
At the time of the separation, we were delivering our counselling service In seven schools with
independent contracts (6 primary schools and 1 secondary school), and wè were the offlcial
counselling seNice for Stirling Council primary schools. We continued with all of these contracts Into
the next aGadernic year. We also continued delivering our counselling 6ervice wlthin our base5 In East
Dunbartonshire and Falkirk, where we offer play therapy sessions for young people and counselling
for all ages. These are open-ended sessions.
In July 2024 we launched our retail department, starting online by opening an official Ebay store. then
opening a physical shop in Kirkintilloch in November 2024, we called "Thrift Avenue In November
2024 we were awarded a place on the procurement list of Dumfries and Galloway Council as an
official supplier for schtxjls.
In December 2024. we started "Bright Minds our youth club on Saturdays, whiGh was primarily aimed
at children aged 7 - 11, and focused on Graft and social Skills. Thls was a popular club whore we were
able to build relationships wlth the local families.
Following receipt of a generou8 grant of £7,500 fn)m the EDVA Mental Health and Wellbeing Fund, we
were able to start a pilot for our free service for adults wFlh neurodiversity In January 2025.
In February 2025. we joined the COSCA (Counselllng and Psychotherapy in Scotland} accredited
register. Not only does this highlight our commitment to provlding the absolute best Servi￿ in our field
to the highest standards, but also gNe8 us access to exceptional prcfessional support, frameworks
and the ability to have a say in the future of counselling irn Scotland.
Due to rent increases In our p￿rniSeS, in March 2026 we moved to another unit in Kirkinlilloch where
we were able to save our resources while we searched for somewhere mre cost effective for our
se￿1￿. Our Falkirt( service moved from our rented unit on Grahams Road, to the beautiful Callander
House, which has proven to be an excellent rTh)ve as local clients have only posity've feedback on the
new locatK)n for their sessions.
Durtng the year we received grant51donations from EDVA (£7,500), Souter Charitable Trust (£3,000
for overheads>, The Riada Twst (£2.000), Groundwork (£1,125)} and £1,000 from eacth of Arnold
Clark, Plumbase Hillhe&d Hockey Club and the Mugdock Twst as well as other smaller grants and
donatlons allowing us to offer free counselling sessions.
Tr8inlng
During the year, our counsellors h
June 2024, this was delivered by
three days of training, provided by All Minds. In
nd was focLtsed on working therapeutiGally with
groups. In December 2024, we received salf-hami awareness tralning from the Self-Harm Neiwork
Scotlgnd. We developed a survey for Dur counsellors which was circulated In January 2025, to ask for
feedback on previous training, and suggestions for what would be considered the most valuable topics
for future sessions. Following this. we booked a tralning session for Aprll 2025 entitled 'lntroductian to
Neuro-Affirmative Practice,, delivered by Free2BMe. Our next training event will be in June 2025, and
will ba focused on diversity, equity, and inclusion.

All Minds
Trustees. Annual Report Iconlinuod)
Period from 5 April 2024 to 31 March 2025
Financial review
The charily was originally part ol Rookie Rockslars la Scottish Charity. OSCR No SC045528) and
then became a separate charity on 5 Aprll 2025. The income lor the year was £480,941 (including
£55.000 donated from Rookie Rockstars) and had expenditure of £356.638 leaving a surplus of
£124,303.
Reserves
All Minds principal funding is from schools. so this means we have less payments coming in during the
summer months. At this time we use reserves lo ensure we are able lo pay slaff. Our reseryes policy
ensures that we hold Ihree months experKJilure, which equates to around £IOO,000. We ar8 able to
use this lo cover staff wages and other overheads over the summer monlhs. The charity has Iree
reserves of £116.317 and restricted reserves of £8,500.
Plans lor futurg perlods
In May 2025, we created a partnership with a local drama group where with generous fundiThJ from
The Robertson Trust, we were able to offer drama therapy sessions from our base in Kirkinlilloch.
In May 2025 we also were successful in gaining a grant of £15,000 from the David Riddell Memorial
CIO. This will be used lo oller one day ot free children and young people's ¢ounselling, and one day of
free adult counselling. focusing on those struggling with suicidal ideation. Thesg seNices will start in
August 2025, and are funded for one school year. This funding has also allowed us to print business
cards wilh the details ol All Minds on one side, and with the details for a number of more acute and
emergency services on the other, lo hand out lo all our clients, and to promote in the community.
We are in ihe process of applying for COSCA trainlng acGreditalion to become a training school for
COSCA counselling skills.
We werg awarded an additlonal y8ar's contract working with Slirling Council in their schools.
We are actiV81y workiw to loin the procurement lists to be regislergd suppliers in other councils.
We will be slarting our free adult suicide prevention service in KirkinlilloGh, and continuing our fre8
children and young people's service.
We will be moving premises in 2025 to within the Kirlunlilloch town cenlre, where we will be offering
our ¢ouns8lling sessions and holding more creative therapies and clubs.
We will seeking other premises to open more shops in our retail deparlmenl, and continu8 growing
our online ￿tall business.
The Iruslees, annual report was aFvroveé on b AL￿USt 2025 and siglled on behalf of the knafd of
trustees by..
Trus18e

All Minds
Independent Examiner's Report to the Trustees of All Minds
Period from 5 April 2024 to 31 March 2025
I report to the trustees on my examination of the financial statements of All Minds {'the charity,) for the
period ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible fcr the preparation of the financial statements in
accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the
'2005 Act,) and the Charities Accounts (Scotlandl Regulations 2006 las amended). You are satisfied
that your charity is not required by charity law to be audited and have chosen instead to have an
independent examination.
I report in respect of my examin£tion of the charity's financial statements as carried out under section
44{1)Ic) of the 2005 Act. In carying out my examination I have followed the requirements of
Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 {as amended).
Independent examiner's statement
Since the charity has prepared its accounts on an accruals basis your examiner must be a member of
a body listed in Regulation 11(2) of the Charities Accounts (Scotlandl Regulations 2006 las
amended). I can confirm that l am qualified to undertake the examination because l am a registered
member of ICAS which is one of the listed bodies.
I have completed my examin8tion. I confirm that no mallers have come to my attention giving me
cause to believe that in any material respect..
accounting records were not kept as required by section 4411){a) of the 2005 Act and
Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended), or
the financial statements do not accord wrth those records" or
the financial statements do not comply with the accounting requirements of Regulation 8 of
the Charities Accounts (Scotland) Regulations 2005 (as amended).
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
Nelson Gilmour Smith GAS
Independent Examiner
Mercantile Chambers
53 8othwell Street
Glasgow
G2 6TB

All Minds
statement of Financial Activities
Period from 5 April 2024 to 31 March 2025
Period from 5 Apr 24 to 31 Mar 25
Unrestricted
Restricted
funds
funds Total funds
Note
Income and endowments
Donations and legacies
Charrtable activities
Other trading activities
Other income
62,816
372,665
15,724
14,611
15,125
77,941
372,665
15,724
14,611
Total income
465,816
15,125
480,941
Expendlture
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable activities
Total expendlture
13,664
336.349
350,013
9,10
13,664
342,974
356,638
6,625
8,625
Net income and net movement In funds
115,803
8,500
124,303
Reconclllation of funds
Total fvnds brought fO￿ard
Total funds carrled forward
115,803
8,500
124,303
The statement of financial actlvities includes all gains and losses recognised in the year.
All incotne and expenditure derive from conts'nuing activities.
The notes on pages 8 to 15 form part of these financlal statements.

All Minds
Statement of Financlal Position
31 March 2025
31 Mar 25
Note
Fixed assets
Tangible fixed assets
15
514
Current assels
Debtors
Cash al bank and in hand
16
59,688
76,309
135,997
Creditors: 8mounts falllng due wlthln one year
Net Current ￿￿e13
17
12,208
123.789
Total assets less currenl liablllllos
124.303
Net assets
124,303
Funds ol the charity
Reslricled funds
Unrestricled funds
8,500
115,803
Total charlty tunds
19
124,303
These financial stalemenls were approved by the board of trustees and autk*Jrised lor issue on
.Augusl 2025. and are signed on behall ol the board by.
Tru•lt7e
The notes on pages 8 10 15 lomi part ol these financlal stslemenls.

All Minds
Notes to the Financial Statements
Period from 5 April 2024 to 31 March 2025
General Information
The charity is a public benefit entity and a registered charity in Scotland and is unincorporated.
The address of the principal office is Unit 7, The Regent Centre, Kirkintilloch, G66 1JH.
Statement of compllance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in th8 UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to chartties preparing their accounts in 2¢cordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)} and the Charities and Trustee Investrnent {Scotland) Act 2005 and the Charity
Accounts {Scotland) Regulations 20C6 (as amended).
Accounting policies
Basls of preparation
The financial statements have been prepared on the historrcal cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterting, which is the functional currency of the entity.
Golng concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular Mture project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the tems of an appeal, and fall into one of two sub-classes: reslricled income funds or
endowment funds.

All Minds
Notas to the Financial Statements (contlnued)
Period from 5 April 2024 to 31 March 2025
Accounting policles fconllnued)
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,, it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income.
income from donations cr grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when re￿Ipt is probable and entitlement is established,
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, In which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and seNices ara recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for rt to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognis8d on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully r8covered, and is classified under headings of the statement of
financial activities to which it relates.,
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities. and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims ft)r the benefit of its beneficiaries, including those
support costs and costs relating to the governan￿ of the charity apportioned to charitable
activities.
other expenditure Includes all expenditure that is neither related to raising funds for the
Gharty nor part of its expenditure on charitable activities,
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses,

All Minds
Notes to the Financial Statements (conllnrjed)
Period from 5 April 2024 to 31 March 2025
Accounllng pollcles rcontlnug
Tanglble assels {contlnugd)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which cas& the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic lrfe of that asset as follows.,
Fixtures and fittings
50Yo straight line
Impairmont of flxed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment tests'ng, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows trom other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnancial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initialty recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or re￿iVed and not discounted.
Debt instruments are subsequentty measured at amortised cost.
Vvhere investments in shares are publicly traded or their fair value can othe￿iSe be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
re¢ognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
10

All Minds
Notes to the Financial Statements (continued)
Period from 5 April 2024 to 31 March 2025
Accounting policies (¢ontinued)
Flnancial instruments (contlnuod)
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at COSI or amortised cost are reviewed for objective evidence
of impaiment at the end of each reporting date. If there is objective evidenGe of impaimient, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediat8ly, to the extent that the reversal does not
result in a carrying amount of the financlal asset that exceeds what the carying amount would
have been had the impairment not previously been recognised.
Deflned contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided, Prepaid contributions are recognised as an asset to the extent
that the pr8payment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Donations and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donatlons
Donations
Donation - Rookie Rockstars
7.816
55,000
7.816
55,000
Grants
Grants receivable
15,125
15,125
15,125
62,816
77,941
11

All Minds
Notas to the Financial Statements (oontinuedj
Period from 5 April 2024 to 31 March 2025
Charrtable actlvltles
Unrestricted Total Funds
Funds
2025
Counselling
372,865
372,665
Other trading activltlos
Unrestricted Total Funds
Funds
2025
Fundraising events
Shop income & Ebay sales
518
15,206
15,724
518
15.206
15,724
Other Income
Unrestrrcted Total Funds
Funds
2025
Other income
14,611
14,611
Costs of other tradlng actlviti88
Unrestricted Total Fund8
Funds
2025
Costs of other trading activities- Shop costs
Costs of other trading activities - Staging events
Costs of other trading activities Advertising and publicity
10,682
737
2,245
13,S64
10,682
737
2,245
13,664
Expenditure on charitable activltles by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Counselling
Support costs
333,049
3,300
33S,349
6,625
339,674
3,300
342,974
S,625
12

All Minds
Note8 to the Financial Statements (continued)
Period from 5 April 2024 to 31 March 2025
10. Expenditure on charltable activities by activlty type
Activities
undertaken
directly Support costs
Total funds
2025
Counselling
Governance costs
339,674
339,674
3,300
342,974
3,300
3,300
339,674
11. Nel income
Net income Is slated after chargingl(crediting)'.
31 Mar 25
Depreciation of tangibla fixed assets
514
12. Independent examination feas
Period from
5Apr24to
31 Mar 25
Fees payable to the independent examiner for:
Independent examination of the financial statements
2,400
13. Staff costs
The total staff ccsts and employee benefits for the reporting period are analysed as follows..
Period from
5Apr24to
31 Mar 25
Wages and salaries
Social security costs
Employer contributions to pension plans
269,504
11,738
3,891
285,133
The average head count of employees during the period was 20.
No employee received employee benefits of more than £60.000 during the year (2024.. Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibilty for
planning, directing and controlling the activities of the charity- The total compensation paid to key
management personnel for services provided to the charity was £44,195.
13

All Minds
Notes to the Financial Statements (contlnued)
Period from 5 April 2024 to 31 March 2025
14. Trustee remuneration and expenses
The trustees received no remuneration or expenses during the period.
15. Tangible fixed assets
Fixtur8s and
fittings
Cost
At 5 April 2024
Additions
1,028
1,028
At 31 March 2025
Depreclation
At 5 April 2024
Charge for the period
At 31 March 2025
514
514
Carrylng amount
At 31 March 2025
514
16. Debtors
31 Mar 25
Trade debtors
59,688
17. Credltors: amounts falling due within one year
31 Mar 25
Accruals and deferred incoffle
Social security and other taxes
7,981
4,227
12,208
18. Pensions and other post retirement b8nefits
Defined contributlon plans
The amount recognised in income or expenditure a5 an expense in relation to defined
contribution plans was £3,891.

All Minds
Notes to the Financial Statements fcontrfnued)
Period from 5 April 2024 to 31 March 2025
19. Analysis of charltable funds
Unrestricted funds
At
31 March 202
At
5 April 2024
Income Expenditure
General funds
465,816
{350.013)
115,803
Restricted funds
At
31 Plarch 202
At
S April 2024
IncorrE Expenditure
Counselling
Wages
Overhead
4,625
7,500
3,000
15,125
(3,625}
1,000
7,500
{3,000)
(6,6251
8.500
Counselling
Grants were received for Counselling
Wages
£7,500 was received from EDVA for wages
Ovgrhead
A £3,000 grant was received from the Souter Chsritable Trust towards overheads.
20. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Tanglble fixed assets
Current assets
Creditors less than 1 year
Net assets
514
127,497
(12,2081
115,803
514
135,997
(12,208)
124,303
8,500
8,500
21. Related partles
The charity was originally part of Rookie Rockstars (a Scottish Charity, OSCR No SC045528)
and then became a separate charity on 5 April 2025, Rookie Rockstars donated £55,000 to All
Minds,
No other transactions with related parties were entered into during the year that are required to
be disclosed.
15