REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2024 |
FOR |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2024 |
FOR |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2024 |
Page |
Report of the Trustees | 1 | to | 8 |
Independent Examiner's Report | 9 |
Statement of Financial Activities | 10 |
Balance Sheet | 11 | to | 12 |
Notes to the Financial Statements | 13 | to | 19 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 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 |
Stepping Stones was established with a mission to provide our communities with a range of services that will have a positive impact on their mental health and well-being and will inspire hope, recovery and tackle stigma and prejudice. Our aims and objectives are; |
- To provide support and promote well-being to individuals and families in West Dunbartonshire and the wider community, giving them the opportunity to cope with and recover from issues that affect their mental health and well-being; |
- To provide a network of self-help groups that empowers and enables members of Stepping Stones to develop peer support opportunities and participate more effectively within the wider community; |
- To provide counselling, therapies and support in the relief of issues that affect mental health and well-being; |
- To ensure mental health stigma is tackled when it exists, demonstrating ongoing commitment to anti-discriminatory practice, equality and diversity; |
- To promote and organise co-operation in the achievement of the above objects.. |
Throughout the year, we have remained steadfast in our dedication to fulfilling our mission and creating a positive impact on the lives of individuals and the community as a whole. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
ACHIEVEMENT AND PERFORMANCE |
Vision and Mission |
Vision |
We want people who experience distress and poor mental health to be able to access great support in their communities and regain control. |
Mission |
To provide our communities with a range of services that will have a positive impact on their mental health and well-being and will inspire hope, recovery and tackle stigma and prejudice. |
Strapline |
Stepping Stones - to wellness, well-being and recovery. |
Key Achievements and Milestones: |
In total, 753 people referred or signposted to the service. This was a decrease of 12% on the previous year. 542 (73%) people attended their initial assessment appointment and 303 (56%) attended their first 1:1 support appointment or group activity. |
The past year saw us consolidate the work of the previous year as we continued to provide our services and respond to the cost of living crisis affecting many of the West Dunbartonshire residents. |
Premises Move: |
We secured new premises at 63 Kilbowie Road Clydebank and successfully moved in to the premises in July 2023. The premises required adjustment, including a new reception area. The past 8 months has seen us bed ourselves into the property working in partnership with our landlord, Clydebank Housing Association and the other tenants, to oversee a building upgrade program. The premises are accessible to people with physical disabilities and has a street front presence, ensuring we have a higher visibility in the area. The new premises also has improved technical infrastructure, including increased broadband capability and greater energy efficiency. |
Care Inspectorate Evaluation: |
Prior to our premises move, we were visited by the Care Inspectorate in May 2023. Their Quality Inspection Frameworks evaluated Stepping Stones on two key questions of "How well do we support people's wellbeing?" and "How good is our leadership?". The organisation achieved grades of 5. This means that that the service demonstrated major strengths in both these areas. |
Fundraising: |
This year saw significant developments on how we implemented our Fundraising Strategy. We recruited a team to participate in the Glasgow Kiltwalk. Smaller donations continued to flow into Stepping Stones. These donations are viewed as free reserves and the Directors ensured that the Shanks Petrie Member Benefit Fund had enough funds to meet the needs of service members who are currently experiencing severe hardship. Donations of a maximum of £50 can be offered if service members meet the criteria. |
We approached the National Lottery Awards for all to reinvigorate our complementary therapy programme. They awarded us £10000 to help us do so in October 2023. This meant the retention of a Peer Support Worker who was engaged to develop the program. The programme was called Mindful Steps. |
Furthermore, with the support of the West Dunbartonshire Community Mental Health and Wellbeing Fund we accessed £9860 to help us establish a Mens group in the Clydebank area. We recruited a Peer Support Worker with the funding and focussed on developing the group to achieve its main outcomes. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
Finally, we applied to a number of large grant making bodies for additional projects, however, we were unsuccessful in most. We were able to secure a grant from the National Lottery through the Improving Lives program to facilitate a Mental Health and Neurodiversity program. |
Conclusions: |
This has been another busy and successful year for the organisation. The programs continue to be popular and we have been able to achieve a long term goal by moving to a more suitable premises. The downside of all of this is that we are still in a post Covid - 19 period which has impacted the amount of resources needed to meet increasing demand. Further complications include the costs of living crisis and the impact this has had on the general populations welfare. We are seeing a high level of demand for our services and have found it hard to keep waiting lists down. Furthermore, more people are seeking diagnosis for autism and ADHD as people become more aware of these conditions and their traits. More work is required by Stepping Stones to develop programs that meet everyone's needs |
Programs and Services |
4.1 Individual Support: |
Individual Support is general 1:1 mental health support with service members who require longer term support because their life has many complexities impacting their ability to cope. The support offered asks service members to complete a support plan with short term goals, which is then reviewed on a 3-6 monthly basis. |
In the past year we supported 116 people in this service. |
1:1 Peer Support Work: |
The service incorporates our Peer Support Work service which accepts referrals from Goldenhill and Riverview Mental Health Resource Centres only. Resource Centre patients who are referred must not be discharged by the referring agency until their case is reviewed and the patient is comfortable with the new support arrangement. This joint working approach aims to ease patient stress and worries associated with the new support arrangements. |
In the past year we have supported 18 people in the Peer Support Work service. |
Person Centred Counselling: |
The key objectives of the counselling service is to provide a talking therapy that can help people to take greater control of their life and improve their confidence. It does not specifically focus on the past or present but instead it allows the person to turn the focus on what is important to them now. Counselling is non directive and is underpinned by the counselling core conditions of empathy, congruence and unconditional positive regard. This allows for the service member to grow confidence, experience personal development and achieve self-care and acceptance. The support usually lasts for 8-12 sessions with possible extensions. |
In the past year we have supported 269 people in the Person Centred Counselling Service. |
Guided Self Help and Enhanced Guided Self Help: |
The key objectives of the guided self-help service is to provide support to people who may be experience stress or low levels of anxiety. The service is based on Cognitive Behavioural Therapy is delivered over 4-6 (Enhanced is 8-12 sessions) sessions that may take place over 8-12 weeks. The service is collaborative in its approach and service members may have been session exercises to undertake including the completion of diaries, questionnaires or workbooks. |
In the past year the Guided Self Help supported 117 people and the Enhanced supported 48 people in the service. |
Group Work: |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
Peer Support Groups |
Social Groups - These opportunities were facilitated in Dumbarton and Clydebank at least 45 times per year each. Group activity includes micro learning opportunities in mental health and occasional guest speakers. The groups are co-produced with service members, are 2 hours in length and has up to 18 attendees. |
Bereavement and Loss Group - is held 11 times per year lasting approximately 2 hours and has up to 10 attendees. The group is an opportunity for service members to access support during difficult periods following bereavement and loss, developing peer support connections with like-minded individuals. |
Women's Support Group - is held weekly approximately 48 weeks of the year lasting 2 hours and has up to 8 attendees. The gender based group focusses on activities, psychoeducation and discussions that aim to improve the mental health of women. |
Relaxation Classes - these classes are held approximately 36 times per year for one hour and has up to 10 attendees. They support stress management by supporting participants to learn belly breathing and mindfulness. |
Physical Activity Groups |
Walking Groups are offered through the Scottish Health Walk Network (walk leader training carried out with 2 staff, 3 service members with more training sessions for service members planned) - 72 times this year and had up to 11 attendees. Participants are supported to join other physical activity programmes facilitated by local groups. |
Tai Chi Classes - these classes ran 10 times this year for one hour and had up to 11 attendees. They support stress management by supporting participants to undertake gentle exercise, balance and movement. |
Self-Management Courses |
Peer2Peer (6 week course) - This vocational training course, focussing on recovery from mental health problems, enables individuals who have experienced mental health problems to become Peer Support Workers to those who are currently living with similar difficulties. This course ran once this year for one hour each week and had up to 15 attendees. |
Wellness Recovery Action Planning (6 week course with a call back) - This course is a self-management tool that enables individuals to learn more about themselves and the things that help them recover and stay well. We facilitated this course once this year, with up to 8 attendees each week. |
In the past year we have supported 233 people in our group work services. |
Lived Experience Panel |
The panel supports Stepping Stones' consultation with its service members. The panel meets across West Dunbartonshire and work with the Board to improve the decision making across the organisation, ensuring those who use the service can influence the design and delivery of the same. Participation takes many forms in Stepping Stones and 7 service members were involved in the panel. |
Positive Futures Course |
This course introduces participants to Cognitive Behavioural Therapy skills and tools to help manage feelings of anxiety within a supportive and friendly group. The course is based on Cognitive Behavioural Therapy. The course ran once (6 sessions) with up to 11 attendees each week. |
SERVICE DEVELOPMENTS |
Premises |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
Last year saw us complete a move into new premises with a mini refurbishment and creation of a purpose built reception area. |
Managing the Demand for our Services |
We will strive to ensure that the people who use our services are offered support within reasonable timescales. Currently, our standard waiting time for an initial assessment is four weeks, however, given the levels of demand, members normally experience waiting times of 6 weeks or longer. We will continue to discuss our waiting times with service commissioners and grant making bodies in the hope that the services we provide are offered more quickly. We will develop referral pathways with the online national programmes, to support members who need emotional support whilst waiting on a Stepping Stones service. |
Offering Choice |
We will continue to work in a way so that the people who use our services have as much choice as possible about who they are supported by, how they are supported whether that be face to face, telephone or video calls, or a mixture of all three. Our services will be provided across the three main towns of West Dunbartonshire. |
Trauma in Stepping Stones |
As a service that provides support to people with common mental health problems, it is no surprise that most people who refer to us will state that they are experiencing high levels of stress, anxiety and depression caused by any number of reasons. However, for a number of years we have been seeing an increase in those people who have experienced some form of traumatic experience, such as domestic, sexual, physical or emotional abuse. Some of the people who refer speak about experiencing Post Traumatic Stress Disorder. We will continue to look at ways to develop our services so that they will be able to support the many people who continue to use our services and equip our staff will the skills required. |
Neuro Diversity in Stepping Stones |
We will continue to deliver person centred services and work with our members and other stakeholders to design, deliver and adjust our services so that the needs of the neuro diverse community are met. This group may include people with autism and ADHD, who may also have common mental health problems. |
Equalities |
We will be proactive in ensuring marginalised groups will have the opportunity to be represented in the services that are provided by Stepping Stones. This means that in some cases, we may set up separate activities for each equality based group. This will require additional resources to undertake this development as well as partnership working with stakeholders. |
FINANCIAL REVIEW |
Principal funding sources |
The organisation's principal funding source is an ongoing contract with the West Dunbartonshire Health and Social Care Partnership (WDHSCP). |
In addition, each year the company fundraises by applying for grants and receives donations from service members. The company recognises that fundraising contributions and donations from service members are an untapped resource and will look at ways to harness support from service members to generate donation income. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
FINANCIAL REVIEW |
Investment policy and objectives |
The trustees have considered the most appropriate policy for investing funds. Funds received in advance of expenditure are placed in an investment account to raise a higher level of interest. The trustees carried out an exercise to review investment opportunities for cash surplus currently held in a low interest bank account. The trustees have identified an investment vehicle that supports the development of a growth fund ensuring any finances invested will be exposed to moderate risk working within the environmental, social and governance framework. |
Reserves policy |
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charity should be six months of the core resources expended. At this level the trustees feel that they would be able to continue the operation of the charity, for a short period, in the event of a significant drop in funding. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. It has charitable status and is registered with the Office of the Scottish Charities Regulator (OSCR). The company's governing document consists of the Memorandum and Articles of Association. |
The liability of each of the guarantors in the event of winding up is limited to £1. |
Recruitment and appointment of new trustees |
Following the changes to the Memorandum and Articles of Association in 2016, the recruitment pool of trustees has been widened and Stepping Stones is working to ensure that trustees have a broad mix of appropriate skills that will assist the organisation in its activities. Therefore, new trustees are recruited, on an ongoing basis, from the Service Members of Stepping Stones and in wider recruitment drives from the general public. All new trustees are given in-house training on the requirements of the role as a trustee. External training is provided, as and when required, to assist the trustees in their development. |
New trustees are familiarised with their role and responsibilities along with that of other trustees of the charity. They also receive copies of the last annual accounts, strategy and charity report for information and also relevant documentation about the range of services that are provided. |
Trustees are expected to play an active part in the development and monitoring of strategic plans through attendance at meetings or facilitated workshops. Also, trustees may use their expertise in the sub groups or working groups facilitated by the organisation. Trustees also represent and support Stepping Stones in negotiations with the West Dunbartonshire Health and Social Care Partnership at various partnership events. |
A delegated trustee is responsible for representing the board of directors during staff recruitment. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Organisational structure |
Members of the Board of Directors are also trustees of the charity as per requirement in charity law. Directors are elected at our Annual General Meeting (AGM) and may be appointed at other times during the year. The member directors shall serve on the board for a period of 3 years and upon expiry of that 3-year period, they may stand for re-election. The maximum number of directors is twelve, however, Stepping Stones is historically a user led organisation, therefore, out of the maximum number of directors, no more than eight shall be Member Directors and no more than four shall be Co-opted Directors. In terms of Director meetings, a minimum of three Directors should be present, but in all meetings, a majority of those Directors in attendance should be Member Directors. |
The Board of Directors has overall responsibility for the strategic management of the company. The Operations Director is a member of the Board of Directors and a place on the Board is reserved for a representative from WDHSCP but neither has voting rights. |
Day to day responsibility for running the organisation is delegated to the Operations Director, whose role is to ensure that Stepping Stones meets the objectives as set out in the strategic plan. The Operations Director has responsibility for ensuring that Stepping Stones delivers quality services for people who experience mental health problems in West Dunbartonshire. This includes ensuring the service is delivered in a safe and competent manner, working with those who use the service to support them to develop coping strategies and build resilience. The Operations Directors role is to support the team to meet the contract requirements with the WDHSCP as well as the other funders who contribute to the work of the organisation. |
Stepping Stones' Lived Experience Panel comprises of members meet regularly to discuss the future direction of Stepping Stones services as well as local, Scottish and Central Government initiatives that may have an impact on them. The groups are open and organic and meet in the three main population centres of West Dunbartonshire. |
Related parties |
Stepping Stones is guided by local and national initiatives around mental health and well-being, such as, the Regulation of Care (Scotland) Act 2001, Scottish Social Services Council Codes of Practice and takes note of the Scottish Governments Mental Health Strategy and other developments in the pursuance of its objectives. |
Stepping Stones is registered with the Care Inspectorate and, as previously mentioned, was inspected in May 2023. |
Locally, Stepping Stones has a partnership with the WDHSCP and meets regularly with colleagues of that body to address and identify issues that are affecting the local population, including an input into wider population issues. Stepping Stones holds membership and affiliations with the Poverty Alliance and the Glasgow Council for Voluntary Service. Stepping Stones is a Disability Confident Employer and an accredited Living Wage Employer. |
Stepping Stones has established strong working links with the local NHS Primary Care and Community Mental Health Teams and established referral processes, which make referrals to the service more accessible. |
Risk management |
The trustees understand their fiduciary 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 Board of Directors monitors potential operational and financial risks and reviews systems and a process to ensure the risks are mitigated as far as is possible. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2024 |
Registered office |
Trustees |
Independent Examiner |
D M McNaught & Co Ltd |
Chartered Accountants |
166 Buchanan Street |
Glasgow |
Lanarkshire |
G1 2LW |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
I report on the accounts for the year ended 31 March 2024 set out on pages ten to nineteen. |
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 audit 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 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 audit, and consequently I do not 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 |
- | to prepare accounts which accord with the 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 drawn in order to enable a proper understanding of the accounts to be reached. |
Stuart McBean, CA |
The Institute of Chartered Accountants of Scotland |
D M McNaught & Co Ltd |
Chartered Accountants |
166 Buchanan Street |
Glasgow |
Lanarkshire |
G1 2LW |
20 November 2024 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
STATEMENT OF FINANCIAL ACTIVITIES |
FOR THE YEAR ENDED 31 MARCH 2024 |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 4 |
Investment income | 3 |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 210,041 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
BALANCE SHEET |
31 MARCH 2024 |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 10 |
CURRENT ASSETS |
Debtors | 11 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 12 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 13 |
Unrestricted funds | 205,630 |
Restricted funds | 4,411 |
TOTAL FUNDS | 210,041 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
BALANCE SHEET - continued |
31 MARCH 2024 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2024 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, 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 Companies Act 2006. 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. |
Allocation and apportionment of costs |
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It included both costs that can be allocated directly to such activities and those costs of in indirect nature necessary to support them. |
Governance costs include those costs associated with meeting the constitutional and strategic requirements of the charity and include audit fees and costs linked to the strategic management of the charity. |
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Office equipment and fittings | - |
Taxation |
The charity is exempt from corporation 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. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2024 |
1. | ACCOUNTING POLICIES - continued |
Pension costs and other post-retirement benefits |
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
2. | DONATIONS AND LEGACIES |
2024 | 2023 |
£ | £ |
Donations and other income |
3. | INVESTMENT INCOME |
2024 | 2023 |
£ | £ |
Bank interest received | 1,203 | - |
4. | INCOME FROM CHARITABLE ACTIVITIES |
2024 | 2023 |
Activity | £ | £ |
Grants | Support activities | 354,116 | 399,065 |
Grants received, included in the above, are as follows: |
2024 | 2023 |
£ | £ |
WDC MISG Contract Income | 226,009 | 218,767 |
NHS GG&C Counselling Contract Income | 72,561 | 70,236 |
WDC Action 15 Contract Income | 35,686 | 34,542 |
Robertson Trust Grant Income | - | 17,000 |
SCVO Digital SS Income | - | 2,491 |
WDC Kickstart Grant Income | - | 2,096 |
Scottish Social Services Council VSDF Grant Income refunded | - | (2,400 | ) |
NHS GG&C Bereavement & Loss Grant Income | - | 11,000 |
NHS GG&C Distress Grant Income | - | 18,000 |
Wood Foundation YPI Grant Income | - | 6,000 |
West College Scotland Recovery Grant Income | - | 21,333 |
Awards For All Lottery Income | 10,000 | - |
WDCVS Community Health and Wellbeing Fund Grant Income | 9,860 | - |
354,116 | 399,065 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2024 |
5. | SUPPORT COSTS |
Governance |
Operational | costs | Totals |
£ | £ | £ |
Support activities | 382,186 | 2,926 | 385,112 |
6. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2024 | 2023 |
£ | £ |
Depreciation - owned assets |
7. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
Trustees' expenses |
Trustees are reimbursed for any out of pocket expenses, principally travelling expenses, on production of a valid receipt. |
8. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
2024 | 2023 |
Staff |
9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Total |
EXPENDITURE ON |
Charitable activities |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2024 |
9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 186,423 | 5,190 |
TOTAL FUNDS CARRIED FORWARD | 205,630 | 4,411 | 210,041 |
10. | TANGIBLE FIXED ASSETS |
Office |
equipment |
and |
fittings |
£ |
COST |
At 1 April 2023 |
Additions |
At 31 March 2024 |
DEPRECIATION |
At 1 April 2023 |
Charge for year |
At 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
At 31 March 2023 |
11. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Other debtors |
Prepayments |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2024 |
12. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Deferred grant income |
Accrued expenses |
13. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.23 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 205,630 | (26,793 | ) | 178,837 |
Restricted funds |
Renewals and Repairs Fund | 4,411 | (662 | ) | 3,749 |
TOTAL FUNDS | (27,455 | ) | 182,586 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 357,657 | (384,450 | ) | (26,793 | ) |
Restricted funds |
Renewals and Repairs Fund | - | (662 | ) | (662 | ) |
TOTAL FUNDS | ( |
) | (27,455 | ) |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 186,423 | 19,207 | 205,630 |
Restricted funds |
Renewals and Repairs Fund | 5,190 | (779 | ) | 4,411 |
TOTAL FUNDS | 191,613 | 18,428 | 210,041 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2024 |
13. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 399,982 | (380,775 | ) | 19,207 |
Restricted funds |
Renewals and Repairs Fund | - | (779 | ) | (779 | ) |
TOTAL FUNDS | 399,982 | (381,554 | ) | 18,428 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 186,423 | (7,586 | ) | 178,837 |
Restricted funds |
Renewals and Repairs Fund | 5,190 | (1,441 | ) | 3,749 |
TOTAL FUNDS | 191,613 | (9,027 | ) | 182,586 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 757,639 | (765,225 | ) | (7,586 | ) |
Restricted funds |
Renewals and Repairs Fund | - | (1,441 | ) | (1,441 | ) |
TOTAL FUNDS | 757,639 | (766,666 | ) | (9,027 | ) |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2024 |
14. | RELATED PARTY DISCLOSURES |