REGISTERED COMPANY NUMBER: SC213904 (Scotland)

REGISTERED CHARITY NUMBER: SC019270

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

STEPPING STONES ORGANISATION

(MENTAL HEALTH)

Page

Report of the Trustees

1

to

6

Independent Examiner's Report

7

Statement of Financial Activities

8

Balance Sheet

9

to

10

Notes to the Financial Statements

11

to

17

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 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of 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.

ACHIEVEMENTS 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, 967 people referred or signposted to the service. This was a substantial increase of 21% on the previous year, which got us back to pre-pandemic levels.

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.

Fundraising

We approached the National Lottery through their Improving Lives programme to develop services for people who were neurodiverse with common mental health problems. We were awarded a grant of £178k over three years which allowed us to recruit an additional 2 staff to help develop this service.

Furthermore, with the support of the West Dunbartonshire Community Mental Health and Wellbeing Fund we accessed £9963 to help us establish a Womens Group in the Clydebank and Dumbarton area.

Our 2024 Kiltwalk Campaign raised free reserves of over £2500 which helped boost our Petrie - Shanks Member Benefit fund. Our donations totalled more than £5000, which included a family hosting a Halloween event, which raised £1200.

Programs and Services:

Our services continued to be popular among the people who use our services and our funding and grant making bodies. As listed below, we continue to run a broad range of individual support and group services. Our Resilient Communities Strategy 2023 -2026 is supporting the organisation to make our services more accessible to those who may not have had the opportunity to participate in our group services.

Services:

- Person Centred Counselling (1:1)

- Peer Support Work (1:1)

- General Mental Health Support Work (1:1)

- Guided Self Help (1:1)

- Social Groups

- Walking Groups

- Relaxation Classes

- Tai Chi Classes

- Bereavement and Loss Peer Support Group

- Women's Support Group

- Self-Management Classes

Our services can be accessed in the following locations across West Dunbartonshire.

- Clydebank Library

- Clydebank Health and Care Centre

- Ben View Resource Centre, Dumbarton

- Riverside Church, Dumbarton

- Vale Centre for Health and Care, Alexandria.

SERVICE DEVELOPMENTS

The Board of Directors and staff are developing new ideas that will support the organisation to continue to develop new ways in which to support the development of Stepping Stones services.

Managing Service Demand

We will continue to work towards our long term goal of driving down waiting times for people who have common mental health challenges. We will continue to use our experience and knowledge to seek solutions to enable better outcomes for those who refer to Stepping

Stones.

Resilient Communities

We will continue to discuss how we can make best use of our group resources to support those people who want to use our group programme. This will include reviewing and evaluating the existing groups that we facilitate and hold ongoing conversations with existing, service members, directors, staff and commissioners about our priorities.

Stepping up for Neurodiversity!

Following the award of almost £180000 over three years from the National Lottery Community Fund, we will work with service members and local agencies to develop new services that will offer people who are neurodiverse, but experience common mental health problems, services that are more likely to meet their support needs.

Trauma in Stepping Stones

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 that have experienced traumatic events. We will equip our staff with the skills required to enable those who refer to get the support they need when they present with mental health challenges that are within scope of the service.

Service Member Involvement

We will involve our service members in the design and delivery of our services utilising our peer led approaches. Service members will be invited to contribute to the design of the services through lived experience panels, conversation cafes and through service evaluations.

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.

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.

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.

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 is regularly inspected.

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

SC213904 (Scotland)

Registered Charity number

SC019270

Registered office

63 Kilbowie Road

Clydebank

G81 1BL

Trustees

A Punton Chairperson

N Hynes Treasurer (appointed 28/2/2025)

J S Tran Board Member

L M Nisbet Board Member

I Anderson Board Member

M Duffy Board Member (appointed 26/7/2024)

J Mooney Chairperson (resigned 28/2/2025)

E Edmonds Board Member (resigned 29/5/2025)

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 21 August 2025 and signed on its behalf by:

N Hynes - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages eight to seventeen.

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

21 August 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

5,411

-

5,411

2,338

Charitable activities

4

Support activities

431,340

-

431,340

354,116

Investment income

3

4,342

-

4,342

1,203

Total

441,093

-

441,093

357,657

EXPENDITURE ON

Charitable activities

Support activities

396,817

562

397,379

385,112

NET INCOME/(EXPENDITURE)

44,276

(562

)

43,714

(27,455

)

RECONCILIATION OF FUNDS

Total funds brought forward

178,837

3,749

182,586

210,041

TOTAL FUNDS CARRIED FORWARD

223,113

3,187

226,300

182,586

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

16,164

3,187

19,351

22,765

CURRENT ASSETS

Debtors

11

7,964

-

7,964

20,302

Cash at bank and in hand

200,545

-

200,545

140,959

208,509

-

208,509

161,261

CREDITORS

Amounts falling due within one year

12

(1,560

)

-

(1,560

)

(1,440

)

NET CURRENT ASSETS

206,949

-

206,949

159,821

TOTAL ASSETS LESS CURRENT LIABILITIES

223,113

3,187

226,300

182,586

NET ASSETS

223,113

3,187

226,300

182,586

FUNDS

13

Unrestricted funds

223,113

178,837

Restricted funds

3,187

3,749

TOTAL FUNDS

226,300

182,586

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 21 August 2025 and were signed on its behalf by:

N Hynes - Trustee

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

-

15% on reducing balance

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.

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

2025

2024

£

£

Donations and other income

5,411

2,338

3.	INVESTMENT INCOME

2025

2024

£

£

Bank interest received

4,342

1,203

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Grants

Support activities

431,340

354,116

Grants received, included in the above, are as follows:

2025

2024

£

£

WDC MISG Contract Income

245,830

226,009

NHS GG&C Counselling Contract Income

78,924

72,561

WDC Action 15 Contract Income

38,815

35,686

Awards For All Lottery Income

-

10,000

WDCVS Community Mental Health and Wellbeing Fund Grant Income

9,963

9,860

Lottery Community Fund Neurodiversity Grant Income

57,808

-

431,340

354,116

5.	SUPPORT COSTS

Governance

Operational

costs

Totals

£

£

£

Support activities

393,914

3,465

397,379

6.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

3,414

4,018

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

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:

2025

2024

Staff

16

13

No employees received emoluments in excess of £60,000.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,338

-

2,338

Charitable activities

Support activities

354,116

-

354,116

Investment income

1,203

-

1,203

Total

357,657

-

357,657

EXPENDITURE ON

Charitable activities

Support activities

384,450

662

385,112

NET INCOME/(EXPENDITURE)

(26,793

)

(662

)

(27,455

)

RECONCILIATION OF FUNDS

Total funds brought forward

205,630

4,411

210,041

TOTAL FUNDS CARRIED FORWARD

178,837

3,749

182,586

10.	TANGIBLE FIXED ASSETS

Office

equipment

and

fittings

£

COST

At 1 April 2024 and 31 March 2025

67,609

DEPRECIATION

At 1 April 2024

44,844

Charge for year

3,414

At 31 March 2025

48,258

NET BOOK VALUE

At 31 March 2025

19,351

At 31 March 2024

22,765

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

6,373

18,882

Prepayments

1,591

1,420

7,964

20,302

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

1,560

1,440

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

Free Reserves

178,837

44,276

223,113

Restricted funds

Renewals and Repairs Fund

3,749

(562

)

3,187

TOTAL FUNDS

182,586

43,714

226,300

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Free Reserves

441,093

(396,817

)

44,276

Restricted funds

Renewals and Repairs Fund

-

(562

)

(562

)

TOTAL FUNDS

441,093

(397,379

)

43,714

Comparatives for 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

210,041

(27,455

)

182,586

Comparative 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

357,657

(385,112

)

(27,455

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.23

in funds

31.3.25

£

£

£

Unrestricted funds

Free Reserves

205,630

17,483

223,113

Restricted funds

Renewals and Repairs Fund

4,411

(1,224

)

3,187

TOTAL FUNDS

210,041

16,259

226,300

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

798,750

(781,267

)

17,483

Restricted funds

Renewals and Repairs Fund

-

(1,224

)

(1,224

)

TOTAL FUNDS

798,750

(782,491

)

16,259