Charity registration number 011684 (Scotland)
Company registration number SC162089 (Scotland)
GLASGOW ASSOCIATION FOR MENTAL HEALTH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
GLASGOW ASSOCIATION FOR MENTAL HEALTH
CONTENTS
Page
Legal and administrative information
1
Trustees' report
2 - 19
Independent auditor's report
20 - 22
Statement of financial activities
23
Balance sheet
24
Statement of cash flows
25
Notes to the financial statements
26 - 41
GLASGOW ASSOCIATION FOR MENTAL HEALTH
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Trustees
Mr J S Wood (Chair)
Mrs J Croft
Mr I Cunningham
Ms J Graydon
Mr R Sharp
Mr J R Docherty-Hughes
Secretary
Mrs L M Middell
Charity number (Scotland)
011684
Company number
SC162089
Registered office
St Andrews By The Green
33 Turnbull Street
Glasgow
G1 5PR
Auditor
Consilium Audit Limited
169 West George Street
Glasgow
Scotland
G2 2LB
Bankers
Bank of Scotland
235 Sauchiehall Street
Glasgow
G2 3EY
Solicitors
Burness Paull LLP
50 Lothian Road
Festival Square
Edinburgh
Scotland
EH3 9WJ
GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
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The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Trust Deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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

The charity pursues aims which are primarily concerned with the health, social welfare and the attainment of social justice for people with mental health problems and their carers who live in the Glasgow area.

It exists to provide high quality care and support services to adults with mental health problems and their carers; to promote understanding of mental health and wellbeing; and to enable users of services and their carers to have a voice in the wider community.

What we do

Glasgow Association for Mental Health ("GAMH") exists for public benefit by promoting the mental health and wellbeing of the people and communities of Greater Glasgow. The charity operates within an equalities and human rights context ensuring that people experiencing mental ill-health and mental illnesses are treated fairly, without discrimination or stigma, in all aspects of their charity’s governance, service design and delivery.

We are working towards a time when all of Scotland's people will achieve full and equal citizenship rights, regardless of their mental health status.

We achieve this by:

- Creating services and opportunities that assist people who are recovering from mental health problems or with related needs, to live the lives that THEY want to live;

- Providing support for Carers including Young Carers;

- Promoting Social and Economic Inclusion of people in recovery;

- Promoting Self Help, Self-Advocacy and Peer Support;

- Promoting Volunteering;

- Challenging stigma and discrimination, promoting equality and human rights;

- Supporting people to maintain secure tenancies and build a sense of home;

- Providing education and training about mental health, recovery and wellbeing.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Workforce and volunteers

GAMH's best assets are its workforce, volunteers, and supporters. We believe that a well-trained and supported workforce, with good working terms and conditions, enhances and emphasises safe and effective practice and benefits both the individual workers and the people we support. In recognition of our commitment to our workforce, GAMH is a member of the Living Wage Foundation and a signatory to the Scottish Government Fair Work Convention and Framework. In 2024, GAMH have taken part in the Scottish Government’s Effective Voice Project designed to improve the working experience of the adult social care workforce. The project involves a series of workplace surveys based on the Fair work Framework to progress the recommendations already outlined in the Fair Work Convention report, which have also been endorsed by the Independent Review of Adult Social Care. GAMH has long been committed to "fair work practices", which are defined as work which offers "effective voice, opportunity, security, fulfilment and respect; that balances the rights and responsibilities of employers and workers and that can generate benefits for individuals, organisations and society" - www.fairworkconvention.scot. We continue to strive to maintain the highest standards in relation to our financial performance, pay and employment conditions and service delivery practices. Despite the challenges in social care funding, we hold firm to our ambition to provide fair pay that truly reflects the value and skill of the work our staff do with people across Glasgow. This year we consulted with our Relief Staff to eliminate their zero hours contracts and replace them with a flexible contract. The staff were happy to accept our offer and now have contracts which better reflect their real hours of work and attracts sick pay entitlement, more straightforward annual leave arrangements and our employee Life Assurance benefit.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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We have again maintained our accreditation as a Scottish Living Wage Employer (SLW) this year. Indeed, our pay award in 24/25 lifted our Assistant Project Worker staff hourly rate beyond the SLW rate of £12.50 to £12.86. We provided a 3.5% increase to all staff above Assistant Project Worker (APW) level and an additional 2% increase to staff at Project Worker (PW) level to address the differential gap in pay between APW's and PW's. In recognition of the need to balance work and personal life we also reduced the working week from 37.5 hours to 35 hours for the entire GAMH workforce with no detriment to pay - this amounted to a 7% increase in the hourly rate of every staff member. In December 2024, we also provided staff with a one-off payment of £350 with GAMH paying the cost of staff National Insurance contributions and Income Tax.

Our total reward package offered to GAMH contracted employees offers an attractive and substantial range of benefits for staff which include enhanced sick pay, life assurance scheme, free employee counselling, maternity and paternity leave, paid travel time and travel expenses, and a cycle to work scheme. In relation to staff wellbeing this year we continued to provide staff with access to Mindfulness and yoga sessions, and to encourage staff to participate in the National Wellbeing Hub and Workforce Wellbeing Service which provides direct support for health and social care staff. This sits alongside our other wellbeing activities within the organisation including our Wellbeing Fund which pays each staff member £40 which they can choose to use to towards collective or individual staff wellbeing activities. We are fully committed to staff wellbeing and making GAMH a positive and rewarding environment for our workforce.

Alongside our formal participation in the Effective Voice Project this year, we have continued to provide a range of opportunities to involve staff and volunteers in sharing ideas and in decision making to determine the future direction and objectives of the organisation. We use surveys to elicit feedback on how it feels to be a GAMH employee and hold interactive workforce engagement meetings with staff. In March 2025, we held an all-staff gathering designed to be relaxed and informal, providing participants with the opportunity to share their experiences of working at GAMH and share what we do well and where we could improve. We set up information stalls where people could browse, ask questions, and chat. We invited UNISON with, whom we have a collective agreement, to share information on the benefits of union membership. Additional displays highlighted our learning and development programmes, as well as our current staff wellbeing resources. Facilitated discussion tables encouraged meaningful conversations, the exchange of ideas, and the sharing of perspectives. Feedback from the event was overwhelmingly positive, with staff highlighting their positive experiences working with GAMH. Many praised the supportive and inclusive workplace culture, and the open, collaborative relationships within and across teams. Staff also shared suggestions for improving staff engagement. In response, we are committed to addressing these areas, particularly communication, induction processes, and wellbeing initiatives to further strengthen the supportive culture at GAMH in the coming year. We also use supervision, mentoring, team work, and practice development meetings to involve staff in innovation and improvement. Training evaluations are used annually to ensure that learning opportunities are focused on staff needs. GAMH recognises UNISON as the trade union entitled to represent the workforce for collective bargaining purposes, and we work in partnership with UNISON to promote a positive workplace culture for all employees. All newly recruited GAMH staff undertake our Preparation for Practice Award (PfP), a customised award designed to support the learning requirements of the social care workforce and provide knowledge and offer reflection on the values, policies and procedures and practice approach of GAMH. The award itself is levelled at SCQF Level 6 and accredited by the SQA. Our Learning and Development staff have developed effective skills as assessors and verifiers to develop the PfP candidates and support them to gain their qualification. Our SQA Centre manages the delivery of our Induction Award. We regularly review learning materials, and operations policies and procedures in line with SQA guidelines and changes in the regulatory frameworks for social care. The team delivering the award meets regularly to review candidate progress; standardise marking and verification processes; feedback and materials. The SQA carried out a ‘Qualification Inspection’ in October ‘24 and we were awarded “High Confidence” in all three inspection areas: resources; candidate support; and internal assessment and verification.

GAMH staff are provided with regular opportunities to access and undertake additional training as part of their personal development through our ongoing comprehensive Learning and Development programme which takes account of the requirements of the Scottish Social Services Council Codes of Practice and the National Health & Social Care Standards. GAMH has a database of staff qualifications and training that reflects their commitment to learning and development and links into individuals Continuous Professional Learning requirements. GAMH promotes a culture of leadership and initiative at all levels within the organisation's workforce and we are determined to provide opportunities for staff to learn and develop skills which will support their career progression at GAMH. This includes providing our workforce with access to the appropriate Scottish Vocational Qualifications in the form of SVQs and Professional Development Awards. These accredited courses and our ongoing training programme support staff in meeting the registration and post registration requirements of the Scottish Social Services Council. In 24/25 15 staff were supported to undertake registerable qualifications.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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10 are ongoing, 4 staff achieved SVQ 2 Social Services and Healthcare, SCQF Level 6 and another achieved SVQ 3 Social Services and Healthcare, SCQF Level 7.Overall key training includes Safeguarding; SVQ 2 Social Services and Healthcare; SVQ 4 Leadership and Management for Care Services; PDA Health & Social Care Supervision; Suicide Awareness and Responding; Trauma Informed Practice, Equalities & Human Rights. These courses draw on 'Scotland's Knowledge and Skills Framework for Mental Health Improvement, Self-Harm and Suicide Prevention'. We have continued this year to expand our portfolio of self-directed online learning programmes, allowing staff to undertake additional topics and learn at their own pace, which includes training on mental health, equalities, health and safety, dementia, safeguarding and addiction topics.

Our volunteer befriending project continues to attract high interest. Nine new volunteers completed induction, and 12 befriending matches were made. We now have 15 volunteers in total, including peer supporters who contribute to groups and participate in our Improvement and Participation Focus Group, helping to shape service developments and enhancements .Our volunteer induction programme is adapted to offer a hybrid approach increasing the accessibility of the volunteer training and allowing us to deliver the sessions at times which suit potential volunteers who may have full time jobs. We recognise that volunteers have chosen to commit to their role within GAMH at no financial reward; this motivates us to ensure that we provide volunteers with a valuable and positive experience. We recognise the mutual benefits of volunteering to the organisation where we benefit from the creative skills and talents of our volunteers and they in return receive meaningful opportunities to gain experience of working within a modern and recovery focused mental health service environment. To ensure our volunteers are safe and competent we undertake regular training sessions to reflect the challenges and importance of safeguarding, boundary management and the SSSC Codes of Practice. Volunteers also benefit from ongoing support and supervision as well as regular training provided through our learning and development programmes. We offer career progression to volunteers, many of whom have successfully secured posts within the organisation or have obtained study places at college or university.

Achievements and performance

Learning and development

The Learning and Development department co-ordinates the provision of internal training for the GAMH workforce and supports the development of initiatives related to learning, personal development, equalities, reducing stigma and promoting inclusion. The department also offers mental health and wellbeing related training to local businesses, statutory and third sector organisations.

Internal training programmes are provided to meet the ongoing learning needs of GAMH staff and volunteers and are designed specifically to support and develop their skills and knowledge for their current and future roles.

All staff complete GAMH’s Introduction to Mandatory Training pack at the start of their employment, ensuring that they have the knowledge and skills to undertake direct work with service users. The pack is kept under review in response to changes in legislative and regulatory frameworks, and the following sections were added this year:

• Maintaining Professional Boundaries

• Bullying & Harassment Policy

• Preventing & Responding to Sexual Harassment

• Trauma Skilled Practice 1

The pack has been tracked over to the new SSSC ‘Continuous Professional Learning’ and means that staff have also completed relevant learning towards registration. In the first year of employment staff undertake GAMH’s Induction Award: Preparation for Practice, SCQF Level 6, recognised by the Scottish Qualification Authority. 15 staff achieved the award this year, and for those who need to gain a registerable qualification a substantial part of the knowledge points are transferable to SVQ 2 Social Services and Healthcare.

We provided over 20 training courses for staff, with the majority of them in-person. Staff also have regular access to in-person training via Glasgow City HSCP and other providers: Adult Protection, Mental Health Awareness, Scotland’s Mental Health First Aid, Food Hygiene, First Aid at Work, and Welfare Rights.

Our e-learning resources provide access to self-directed learning on a wide range of topics which promote safe and high quality services. With many from NHS Education Scotland and SSSC resources.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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GAMH South Service Centre and Group Team provided 6 month placements for two BA Social Work students with University of West of Scotland, and Caledonian University. Two staff completed Link Worker Training to support them in their role as part of the student’s placement learning team, working alongside the Independent Practice Educator and University Tutor. GAMH North East Carers Service provided a 4 month placement for a young person on the Foundation Apprenticeship in Social Services & Healthcare, City of Glasgow College. All of the placements received very positive feedback.

Staff often work with people who have experienced trauma and this can have an impact on staff. Although there are positive aspects, it is important to look after staff wellbeing and this year we provided a session about vicarious trauma for the north team. This was very successful and will be open to all staff next year.

GAMH Lived Experience Training

GAMH Lived Experience Training is a social enterprise which brings the expertise of people who have lived and living experience of mental health issues to educate people about mental health and related topics. The voices of people in recovery are a powerful influence for change. This year they have supported the learning & development department by completing the new staff eLearning courses and SSSC resources - providing feedback. They felt that the Trauma Skilled Practice materials really value lived experience.

“Wave after Wave – providing a compassionate response to people bereaved by suicide " GAMH was commissioned by the Glasgow City Health and Social Care Partnership to create this training and it was co-designed by staff and people bereaved by suicide.The course continues to form part of Glasgow’s Suicide Prevention Training Programme and there is a link to the film that one of GAMH Lived Experience Trainers contributed to https://x.com/susfloos/status/1765706988023861377

Equalities and anti-stigma programme

Equality and Social Justice are core values of GAMH and underpin the organisation's mission and vision. We believe that equality and social justice are essential for mental health recovery and wellbeing, that everyone has the right to make the most of their lives and their talents and that everyone has the right to have their personal identity respected.

Given our core values and our obligations as an employer and service provider under the Equalities Act 2010, Equalities Training is mandatory for all staff and is provided for volunteers. Mandatory Equality and Diversity Training is one of a range of measures that GAMH has in place to ensure that the organisation will comply with its Public Sector Equality Duty (the General Duty) under the Equality Act 2010. This year we developed specific sessions on Human Rights and Equalities with the aim of inspiring staff to share learning with their colleagues and generate conversations around these topics and how we are working with people. Resources were shared at team meetings and others used their learning to advocate on behalf of people. In addition, the organisation has in place a range of policies and procedures to ensure compliance. These include an Equality Policy, a Participation Strategy, a Whistle-blowers Policy, and a Dignity at Work Policy. GAMH can access additional external advice, if necessary, on the development of its policies and procedures through either the Employers Advisory Service based at Glasgow Council for the Voluntary Sector (GCVS) or the organisation's Legal Advisors.

Service Centres

GAMH Service Centres operate within the geographical areas defined by the Glasgow City Health and Social Care Partnership. Our North Service Centre covers the North East and North West of the city, while our South Service Centre supports the South East and South West areas of Glasgow. These services are commissioned by Glasgow’s Health and Social Care Partnership (HSCP) and funded through a block arrangement from the Adult Services Mental Health budget. The service is contract-managed by the Mental Health Commissioning Team and aligned with mental health benchmarks through performance indicators captured in six-monthly PQR/PSR reports, as detailed in the Service Specification.

This service is registered with the Care Inspectorate as a combined Care at Home and Housing Support Service, adhering to the National Care Standards. Staff are required to follow the Continued Professional Learning (CPL) and qualification framework outlined by the Scottish Social Services Council (SSSC). Service Centres provide referral pathways for Primary Care Mental Health Teams, GP practices, Social Care Connect, housing providers, community addiction teams, and homelessness services. Referrals are accepted for individuals requiring support with mental health and self-management-related issues.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Our Service Centre teams offer a six-month one-to-one support service, a group support programme, befriending services, and peer-focused volunteer activities. During the 2024/25 financial year, the Service Centres received 1,000 referrals and supported 1,653 individuals.

Our model combines individual, group, and peer-based activities, providing a recovery pathway where individuals can transition from one-to-one support into group engagement, peer support, or volunteer work. Participation and choice are central to our approach. We work alongside individuals to recognise their strengths, interests, and to help them identify personal outcomes and goals. Our support is preventative, aimed at increasing self-esteem, autonomy, and self-management. Activities also encourage the development of positive social connections.

We provide signposting and actively promote access to mainstream community resources. Our strengths-based approach promotes good mental and physical wellbeing, social connectedness, and equips people with the skills and confidence to live independently, without the need for ongoing formal support.

We adopt a compassionate and holistic approach, recognising the importance of family and the wider impact of our support on significant others in people’s lives.

In 2024/25, the primary reasons for referral included reducing social isolation, promoting meaningful activity, increasing access to services, and supporting the development of self-management skills. Some referrals also required practical support with housing and social welfare claims, and other financial challenges. Many of those we support are under financial strain due to the cost-of-living crisis, relying on low incomes to meet basic needs such as food, clothing, and heating.

Income maximisation and housing support remain priorities. We have maintained strong partnerships with local benefits and money advice agencies, who play a vital role in our financial inclusion work. This year, we also partnered with the Fuel Bank Foundation to offer emergency financial support and fuel credits to households in fuel crisis. GAMH staff received training to support individuals in accessing this assistance.

This year, the most common referral reasons included anxiety, depression, suicidal ideation, personality disorders, Obsessive Compulsive Disorder, bipolar disorder, hoarding, and eating disorders. Many individuals also had dual diagnoses involving addiction (alcohol, drugs, gambling).

Significantly, we observed a rise in referrals involving neurodivergent conditions, where mental health challenges were secondary. We received 84 referrals for individuals experiencing mental health difficulties and either diagnosed with, or awaiting diagnosis for, autism. We also noted an increase in individuals with Complex Post-Traumatic Stress Disorder (CPTSD) and Post-Traumatic Stress Disorder (PTSD), not limited to asylum seekers. A general rise in trauma-related referrals has been evident.

There was also a continued increase in referrals from individuals whose first language is not English and who are seeking asylum. Many are experiencing trauma, isolation, depression, and anxiety exacerbated by the asylum process. We have continued building connections with organisations including Freedom from Torture, Refuweegee, Maslow, the Well Multi-Cultural Resource Centre, Hemat Gryffe Women’s Aid, Saheliya, Garnethill Multi-Cultural Centre, North Glasgow Integration Network, the Red Cross, WSREC (West of Scotland Regional Equality Council), and the Afghan community, who provide gender-specific and culturally tailored support.

The Service Centres also deliver a comprehensive citywide programme of group activities and workshops that complement one-to-one services, peer support, and befriending projects. Our group programme supports recovery and wellbeing under the themes of mental health, physical health, education and learning, and social participation. These groups are designed with input from service users and peer volunteers.

To support participants in achieving personal goals and outcomes, our group team continually seeks new partnerships. Language charity Lingo Flamingo delivered Spanish lessons to three groups over 10 weeks, fostering cultural learning and social connection. Participants formed peer groups to continue practising together.

Two additional peer groups emerged from our high-attendance Gaming Connections group for younger people, which sees weekly participation from 12–20 individuals. Our community engagement peer group meets monthly at the Mitchell Library and partners with Glasgow Museums for history workshops. We are also developing connections with Kelvin College to link peer groups to employability pathways.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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New partnerships with the Arkbound Foundation (empowering people through writing) and the Woodland Trust (the UK’s largest woodland conservation charity) have involved service users in educational and environmental activities.

In the past year, our group team delivered approximately 465 group sessions in addition to 80 peer-led groups. Our volunteer befriending project continues to attract high interest. Nine new volunteers completed induction, and 12 befriending matches were made. We now have 15 volunteers in total, including peer supporters who contribute to groups and participate in our Improvement and Participation Focus Group, helping to shape service developments and enhancements.

GAMH Self-Directed Support Service Report 2024/2025

The GAMH Self-Directed Support (SDS) Service continues to deliver a high-quality, person-centred approach focused on individual recovery and wellbeing. The service promotes both mental and physical health through one-to-one support and a range of group activities. Operating citywide within the geographical boundaries defined by the Glasgow City Health and Social Care Partnership, the SDS Service remains a significant provider of tailored mental health support for individuals with personal budgets.

GAMH’s SDS Service is registered with the Care Inspectorate as a combined Care at Home and Housing Support service. It adheres to the National Care Standards, and all staff are required to follow the Continued Professional Learning (CPL) and qualification framework set out by the Scottish Social Services Council (SSSC).

The SDS team provides person-centred support, with a core focus on helping people live as independently as possible. They work collaboratively with service users to identify and achieve meaningful, positive outcomes, valuing and respecting the voices of those who use our services, as well as their carers and families. This approach frequently results in improved health outcomes and enhanced quality of life. We have found that individuals feel more satisfied and empowered when they have an active role in planning their support.

The SDS team plays a key role in facilitating effective communication and collaboration with health professionals, families, and partner agencies. They work closely with other mental health and community services to ensure that individuals receive comprehensive and well-coordinated support.

The SDS service operates seven days a week, 365 days a year, delivering a total of 738 hours of support weekly across Glasgow. In 2024/2025, the team supported 118 individuals and was awarded 18 new care packages.

We continue to be a delivery partner in the Future Pathways (FP) programme, which commissions support for survivors of in-care abuse or neglect. This year, we provided 15 hours of support under this programme.

Achievements in 2024/2025

Several positive outcomes have been recorded this year, including:

- One service user gaining part-time employment.

- One individual having their artwork publicly displayed.

- A service user successfully passing their driving theory test.

- Completion of charity 5K runs, contributing to improved physical wellbeing.

- One individual completing a further education course.

- Ongoing assistance for service users in navigating the housing system, including support with property adaptations and securing suitable accommodation.

These achievements highlight our commitment to helping individuals realise their potential in education, employment, physical health, and personal development.

This year we also held preliminary information-sharing sessions to explore including School Campus Police and School Engagement Officers as referral partners in the 14–15-year-old ‘test for change’ and continue to explore this option. We also continue to deliver services for young people aged 16–25 (26 if care experienced) living in the East Dunbartonshire HSCP area. This service operates from 3pm to 10pm, Monday to Friday, and provides an alternative to CAMHS referral in Glasgow. The response time is within 24 hours of referral.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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CDRS became an Associate Member of the Distress Brief Intervention (DBI) programme in May 2022, supporting the Scottish Government’s aim of establishing a distress response service in every local authority. While aligned with DBI, CDRS delivers support beyond its core specification and reports locally to Glasgow City HSCP to meet the needs of its population.

As part of our alignment, CDRS provides regular update reports to DBI and submits both monthly and four-monthly data to Public Health Scotland. This data has shown:- 97% of individuals using CDRS reported receiving a compassionate response (compared to 62% nationally).- 30% of referrals involved clients under the influence of substances, compared to 10% across other DBI providers.- 82% of referrals came from areas of highest deprivation (versus 67% nationally).In summary the impact of CDRS across Scotland is significant. Compared with other DBI providers Public Health Scotland Data evidences that CDRS out perform on each data point . We record the highest number of GP referrals, highest number of individuals supported with substance misuse and the highest proportion of service users from the most deprived areas. Our service approach leads to the greatest reduction in distress levels of compassionate response and overall the most significant improvements in outcome measures. Information sharing with stakeholders and referral partners is essential to raise awareness of CDRS, meet contractual obligations, and address challenges. We do this through hosting and attending forums such:

- CDRS Quarterly Stakeholders Meetings

- Mental Health Partnership Group (Unscheduled Care)

- Glasgow Primary Care & Mental Wellbeing Group

- Children and Young People Mental Health Network

- Missingness Research Advisory Group and Workshops

T hroughout the year, CDRS delivered presentations at:

- Primary Care Listening and Learning Sessions

- Access to Mental Health Across the Globe Intervention Event

- Emergency Department Mental Health Study Days (GRI, RAH, QEUH)

- EmilyTest GBV Charter Surgery Event

- Glasgow College Regional Board Meeting

- East Pollokshields COPC Session

- Scottish Government – Independent Group on Antisocial Behaviour

- West College Scotland Student Wellbeing Advisory Team (Clydebank Campus).

Young People Services

Social Isolation and Loneliness (SIAL) Project

We have continued our focus on reducing loneliness and isolation among young people through peer group interventions. Our previous research project, conducted in collaboration with the University of Exeter and the University of Manchester, demonstrated that:

1. Depression decreased among participants when provided with structured routines and social opportunities that offered respite from negative thoughts.

2. Participants who attended more sessions reported greater improvements in self-esteem and self-efficacy.

3. The groups facilitated meaningful social interactions.

4. The research highlighted the positive impact of peer groups on mood and self-perception.

Following these findings, we applied for a further three years of funding from the Social Isolation and Loneliness (SIAL) fund to deliver evening mental health interventions for young people aged 16–25 affected by mental health challenges. Our key objectives and achievements are outlined below.

We delivered peer-based group programmes that included education on peer support, mental health, and self-management of loneliness. Young people were introduced to the NHS Healthy Minds Loneliness & Isolation Toolkit. Each block included guest visits from former participants who shared their experiences and strategies for overcoming loneliness. Reflective discussions encouraged current participants to share personal stories and set goals for the programme.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Within the peer group setting, young people explored a range of strategies including: breathing techniques, the Breathing Box, Lyrical Life Lessons resource booklet, positive affirmations, routine building, coping cards, journaling, gratitude jars, the ‘Rainy Day’ letter, five-minute mindfulness exercises, and Soothboxes. Participants were supported to personalise their Soothboxes with sensory items. Additional resources were also distributed to encourage continued exploration of coping techniques. We organised social activities such as bowling, mini golf, laser tag, cinema trips, theatre visits, carnivals, and snack nights to promote friendship and connection. Most sessions were held in the evenings at Nemo Arts, a centrally located and accessible venue. Young people were supported with free bus passes where needed, promoting city engagement and reducing feelings of isolation.

Many young people formed friendships outside of the group, meeting for coffees, cinema visits, or walks in the park. They exchanged contact details and arranged social activities independently. During sessions, we signposted young people to community services including volunteering opportunities, LGBTQ+ support, Mind the Men, Men Matter, Lifelink, counselling, and adult community programmes.

In November 2024, we secured three years of funding from the National Lottery Community Fund to deliver a Young Adult Mental Health (YAMH) Service, providing daytime peer-based interventions for young people aged 16–25.We will begin to deliver this project in July 2025. As in previous years, we have continued publishing our monthly newsletter for young people. It is shared via our GAMH website and on ‘X’ (formerly Twitter), offering an engaging visual overview of our services. The newsletter is widely circulated to young people participating in our projects and includes updates on programme locations and schedules. It also features:Going forward, our newsletter editor will adopt a co-production approach to encourage contributions from young people in the form of tips, poems, stories, and photographs. This year we also continued to welcome another S5 student from Hillpark High School as part of the Career Ready Internship Programme. The student will remain with us until the end of S6 and will benefit from shadowing experiences to help build confidence and inform future career choices.Our previous Career Ready student successfully secured admission to study medicine.

Later life services

Calming Connections supports mental health carers and adults aged 55+ to develop self-management skills that enhance their mental health and wellbeing. This person-centred service offers complementary therapies, mindfulness, wellbeing workshops, and community-based peer support. Taster sessions are delivered within Independent Living complexes to ensure accessibility for those with additional care needs. Over the last 12 months, Calming Connections received 58 referrals, including 14 for unpaid carers. Due to high demand, a further 22 individuals on our 2023/24 waiting list were also able to access support during this period. Referrals came from a broad range of services, including Primary Care Mental Health Teams (PCMHT), social work, GAMH, carers’ services, community link workers, and housing associations.

Key Achievements (2024–2025)

- 20 individuals received six complementary therapy sessions each.

- 32 tenants participated in wellbeing workshops delivered within Independent Living complexes.

- 36 older adults and carers attended a variety of mindfulness sessions.

- 22 participants took part in our weekly Out and About group.

- 65 wellbeing workshops were delivered across the North East and North West areas of the city.

Calming Connections has once again exceeded the original targets set out in the 2024/25 service tender. We are currently awaiting a decision from Glasgow City Health and Social Care Partnership (GHSCP) regarding the future of Wellbeing for Longer funding.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Carers Support

In November 2023, Glasgow City Health and Social Care Partnership (GHSCP) issued a revised tender for the Carers Services contract, reducing the number of contract lots from five to three. GAMH was successful in securing the contract to deliver Carers Services in the North East of the city. The contract was awarded for an initial three-year period, with the potential for two one-year extensions, commencing on 1 May 2024. Staff from the previous provider transferred under TUPE regulations, and work began to embed the service within the local community.

Core Services Provided:

- Information and advice

- Emotional support

- Training and peer support

- Income maximisation

- Short breaks

- Emergency planning

- Carers’ health reviews

Over the past 12 months, the service has supported more than 550 adult and young carers and delivered over 600 training placements through our condition-specific training programme.

As part of our ongoing commitment to raising awareness of unpaid and young carers, we delivered a total of 93 community-based Carer Aware sessions. These sessions were held across educational settings, primary care, external partner organisations, and wider community venues. This initiative remains a key part of our outreach strategy—helping to identify carers at an early stage and ensuring they receive the support required to sustain their caring roles.

In March, we launched our Carers Hub within the GHSCP Parkhead Hub. This pilot aims to increase both the visibility and accessibility of the service, while also strengthening referral pathways from primary care. If successful, the model will be rolled out across the city following the 12-month pilot period.

Once again, GAMH—through its role in the Glasgow Carers Partnership—successfully secured over £350,000 in Time to Live funding, enabling carers across Glasgow to access short breaks. This fund is coordinated nationally by Shared Care Scotland and is administered by GAMH on behalf of our third sector partners.

During the 2024–25 period, GAMH’s North East Carers Service distributed £127,000 through the Time to Live, Carers Assistance Fund, and Carers Breaks schemes. In total, more than 600 unpaid carers, young carers, and their families were supported to take much-needed breaks from their caring responsibilities.

The Glasgow Carers Partnership’s Respitality initiative also had another successful year. This programme connects unpaid carers with hospitality, tourism, and leisure businesses willing to donate short breaks free of charge. In total, 94 breaks were booked—valued at an estimated £18,000—benefiting 97 carers and their families.

GAMH’s North East Carers Service also collaborated with partner services in the North West and South of the city to deliver a series of wellbeing workshops. These sessions provided valuable opportunities for carers across Glasgow to connect, share experiences, and learn new strategies to support their personal wellbeing.

Looking ahead, we are excited to continue developing and expanding our services—ensuring we reach and support even more carers and families across the North East of Glasgow.

We also provided specific Mental Health & Wellbeing training to carers at our North East Carers Service and citywide. We delivered 14 wellbeing sessions for carers in North East Glasgow; and 5 wellbeing sessions for carers across the city through Shared Care Scotland’s Time To Live funds. Wellbeing sessions included: Mindful Movement; Qi Gong; Sound Bath Relaxation; Autumn Wreath Making; Tabletop Gardening; Curry Cooking; and Samba Drumming.

Mental Health sessions included: Suicide Awareness; Self Harm; Menopause Awareness; Trauma Informed Parenting; Stress Busting; and Financial Wellbeing; Carers continue to say that they value the sessions and enjoy the opportunity to connect with each other, share their experiences and how they manage their own wellbeing and mental health while caring.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -

A Message from the Board of Trustees

2024/25 has been another year of opportunities and growth for GAMH. We have worked throughout this year to expand and develop collaborative partnerships locally and nationally with likeminded mental health, disability and social welfare organisations and networks. Our partnerships and collaborations are core to our ability to deliver services which have a positive impact for the people we support and for the reputation and profile of our organisation.

More formal working partnerships and collaborations are also important for the growth and sustainability of the organisation. This year for the first time we entered negotiations to merge with another organisation, Flourish House. GAMH was originally commissioned to develop Flourish House as a “Clubhouse Model” in 1996 until its separation and formation as a charitable company in 2001. We firmly believe that the potential merger between GAMH and Flourish House due to take place in April 2025, represents a strong strategic step forward for both organisations. Our shared focus on recovery and community-based mental health support, and our combined expertise will enhance the quality, breadth, and accessibility of our services across Glasgow. Most importantly, it opens new opportunities for innovation, collaboration, and improved outcomes for the people we support.

This year, we have further strengthened and enhanced our Compassionate Distress Response Service (CDRS), working collaboratively with our referral partners to trial a series of ‘tests for change’ aimed at improving service delivery. One example of our work was a collaboration with Police Scotland to address the time and emotional impact of mental health-related incidents. In Glasgow, police officers typically spend around six hours responding to such situations. These often result in the individual being taken to a busy A&E department, an environment that can be overwhelming and distressing, and which rarely leads to clinical intervention or meaningful relief of the person’s distress.

In response, we trained officers from nine police hubs across the city in the CDRS method and piloted a new communication protocol. This enabled officers on the scene to make a direct referral to CDRS, offering the distressed individual the option to connect with a CDRS responder for more immediate and appropriate support tailored to their specific needs. The pilot has been highly successful, both for the individuals involved and for Police Scotland. Officers reported that, when CDRS was utilised, their time spent at an incident was reduced to an average of one hour and 19 minutes. The success of the collaboration was also formally recognised, with CDRS Project Leaders receiving the Divisional Commander’s Regional Award for Police Scotland (Glasgow Division) at the City Chambers in September 2024. We look forward to the formal evaluation of this pilot, which is due to be published in the coming months.

The impact and influence of our CDRS work is also confirmed by the service data analysed by Public Health Scotland. This data shows that we consistently deliver support that goes beyond the core specifications of the national Distress Brief Intervention (DBI) model. CDRS is now a respected and vital component of the distress response landscape in Scotland, and we look forward to continuing to share our skills and experience in the year ahead.

Our Young People’s Services have also had an exceptional year. Our partnership research project with the University of Glasgow (School of Health & Wellbeing) was awarded an additional three years of funding in 2024 through the Social Isolation and Loneliness Fund (SIAL). This project is providing real-time evidence of the positive impact that peer-led approaches can have on the mental health and wellbeing of young people. With the continued support and expertise of our research partners, we are hopeful that this work will influence the design of future community services for young adults experiencing mental health challenges.

Following the conclusion of funding for our Young Adult Wellbeing Service (YAWS), we collaborated with our colleagues at Flourish House to successfully secure a new three-year grant from the National Lottery Community Fund awarded in November 2024. This new service will focus on promoting mental wellbeing and positive social connections for young people through a variety of workshops and information-sharing sessions. In addition, supplementary funding from Glasgow Food Network enables us to provide participants with information on climate change and its relationship to food systems, budgeting, and healthy eating.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -

Compassionate Distress Response Service

GAMH was commissioned by the Glasgow City Health and Social Care Partnership (GCHSCP) in 2020 to deliver the Compassionate Distress Response Service (CDRS) – an alternative intervention for individuals who do not require a medical or clinical response during periods of emotional distress. Following a retendering process, GAMH was again successful in securing a renewed CDRS contract from 1 April 2024. CDRS provides a unique, ‘in-the-moment’ distress response which is delivered 100% of the time. The support model offers both telephone and face-to-face contact. Follow-up and ‘check-in’ calls are made for up to one month, during which time our responders provide compassionate listening, validate individuals’ experiences of distress, offer a range of coping and self-management strategies, and provide onward signposting if required.

The success of the model has led to additional ‘tests for change’ being added to our existing service pathways, as outlined below:

Our Out of Hours Service operates from 5pm to 2am, seven days a week, and accepts referrals from unscheduled care, emergency services, and first responders. It has a one-hour response time from the point of referral. The Mental Health Assessment Units (MHAUs) at Stobhill and Leverndale, followed by Police Scotland, A&E departments, the Scottish Ambulance Service, and Psychiatric Liaison services, are the primary referrers into this pathway. In 2024/2025 we entered into a ‘Test for Change' with Police Scotland. We knew that approximately 80% of calls received by Police Scotland involve wellbeing concerns. Within the Greater Glasgow Division, the average time spent dealing with a mental health-related incident is six hours, including hospital waiting times and assessments which often do not result in medical or clinical intervention. In collaboration with Police Scotland, officers from nine police hubs across Glasgow were trained in the CDRS ‘Test for Change’. This allows three-way communication between officers on site, a CDRS responder, and the individual in distress, facilitating a swift and effective transfer to CDRS (where the individual is not deemed at immediate risk).An interim evaluation by Police Scotland highlighted the following:- When CDRS was utilised, the average officer time spent at an incident reduced to 1 hour and 19 minutes – a significant reduction in time and cost to statutory services. The partnership with CDRS reduced repeat police call demand and decreased the volume of STORM incidents and IVPDs submitted.100% of officers felt better equipped to refer into CDRS and noted response times within 30 minutes’ Project Leaders received the Divisional Commander’s Regional Award from Police Scotland (Glasgow Division) at the City Chambers in recognition of their roles in developing this collaboration. A final evaluation review (covering the period 2024–2025) has been completed and is currently with the Police Superintendent prior to publication.

Our Primary Care ‘In Hours’ Service operates from 9am to 5pm, Monday to Friday, and accepts referrals from GPs and their multidisciplinary teams. It offers a 24-hour response time. This is one of our busiest pathways, with approximately 260 referrals each month submitted via SCI-Gateway. To date, every GP practice within Glasgow City has made referrals into this pathway.The Project Leader holds regular information-sharing events to promote the service, for example, with Community Links Workers and Mental Health Practitioner Nurses. CDRS also provides information sessions to medical students placed at GP practices.

In February 2025 we started a Training ‘Test for Change . CDRS was invited to deliver the NES training programme for third-year GP trainees (GPST3) from Greater Glasgow & Clyde and the West of Scotland, involving around 200 participants. This training was previously delivered by the central Distress Brief Intervention (DBI) team.The CDRS team received highly positive feedback for their interactive delivery style, real-world case studies, and practical techniques used in distress response. Feedback was very positive with many GP trainees stating that they were now more confident and had additional techniques to use to help patients presenting as distressed. One GP who participated in the ‘5-4-3-2-1’ grounding technique reported a noticeable improvement in calmness, measured via pulse and heart rate before and after the exercise.The training content has been uploaded to TURAS, and further rollout of GPST3 training by CDRS is being explored. Our Young People’s Service (Glasgow City) is an enhanced pathway service which supports young people aged 16–25 (or up to 26 if care experienced) and operates from 9am to 5pm, Monday to Friday. It offers a 24-hour response time. Following requests from CAMHS and Youth Health Services – and aligned with DBI pilot site age reductions – we have extended our service this year to include 14–15-year-olds via the Young People CDRS (YPCDRS) pathway. Referrals for this group are currently accepted from CAMHS, Youth Health Services, and Social Work. The pilot has been successful, with no significant issues or challenges reported.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -

2024/2025 marked our first year delivering carers' services in the North East of the city. Our initial focus was on raising awareness of the service among unpaid carers in the area, as well as building key partnerships with potential referrers. Our work to date has been successful and we have already supported more than 550 adult and young carers this year and delivered over 600 training placements through our condition-specific training programme. We have also delivered carers’ awareness sessions across educational settings, primary care, and at local community venues. This work remains a central component of our outreach strategy, helping us to identify carers at an early stage and ensuring they receive the support necessary to sustain their caring roles.

In March 25, we launched our Carers Hub within the new Glasgow Health and Social Care Partnership (GHSCP) Parkhead Hub. Our presence there enhances service accessibility for carers and further strengthens our visibility and referral pathways within primary care.

As part of the Glasgow Carers Partnership, we also successfully secured over £350,000 in Time to Live funding, enabling short breaks for carers across Glasgow. Coordinated nationally by Shared Care Scotland, this fund is administered and managed by GAMH on behalf of the Glasgow Carers Partnership, providing vital additional support for unpaid carers citywide. In addition, we host the Partnership’s Respitality initiative, which connects unpaid carers with hospitality, tourism, and leisure businesses willing to donate short breaks free of charge. Over the year, 94 breaks were booked, benefitting 97 carers and their families at an estimated value of over £18,000. This initiative continues to add essential value to the support available for carers throughout Glasgow.

Our Service Centres and Self-Directed Support services have once again experienced high demand from referrers. As expected, alongside mental health difficulties, income maximisation and housing support remain key priorities for the people we have supported this year. We continued to work alongside trusted money advice and welfare agencies to address these needs. Notably, we have also observed a rise in referrals for people with neurodivergent conditions, where mental health challenges are a secondary issue. We received 84 referrals for individuals experiencing mental health difficulties who had either received a diagnosis of autism or were awaiting one. Alongside this we noted an increase in individuals presenting with Complex Post-Traumatic Stress Disorder (CPTSD) and Post-Traumatic Stress Disorder (PTSD), not limited to those seeking asylum. More broadly, there has also been a general rise in trauma-related referrals.

We also saw a continued increase in referrals from people whose first language is not English and who are seeking asylum. Many are experiencing trauma, isolation, depression and anxiety, often exacerbated by the formal asylum process. Once again, our partnerships with specialist refugee organisations have been crucial, enabling us to provide support that is both gender-specific and culturally tailored.

The increased demand for our Service Centres and SDS services has been replicated across all areas of our work this year. This comes as no surprise and highlights the critical shortfall in statutory, community-based mental health and other specialist services across Glasgow and more widely in Scotland.

The Scottish Parliament’s Public Audit Committee reported in 2024 that adult mental health services are under significant pressure, exacerbated by the legacy of the COVID-19 pandemic and the ongoing cost of living crisis. This gap in service provision places immense pressure on third sector and community-based organisations, including GAMH which are already under-resourced and overstretched. We know that individuals living in the most deprived areas of Scotland are more than twice as likely to experience poor mental health compared to those in the least deprived areas. In Glasgow, these disparities are especially pronounced, with some neighbourhoods reporting significantly higher rates of anxiety, depression, and suicide risk. It is only by building strong partnerships and collaborating across sectors, with statutory health and social care partners, housing providers, specialist agencies, and, crucially, by listening to the voices of those we support — that we can continue to offer the holistic, person-centred support required to address both mental health needs and the broader social and economic challenges people face every day.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -

Our learning and development programme is provided to meet the ongoing learning needs of GAMH staff and volunteers, and all courses are designed specifically to support and develop our workforce’s skills and knowledge for their current and future roles. Alongside the core provision of internal training this year, our SQA approved learning centre supported 15 staff to undertake registerable qualifications, and we hosted two 6-month placements for BA Social Work students. The introduction of new courses in 24/25 reflected the increased demand for our services from people who have experienced trauma, which we recognise can also have an impact on staff wellbeing. In response we piloted a session on vicarious trauma which was well received by staff. This session will be embedded in our learning and development calendar next year. We also developed sessions on Human Rights and Equalities with the aim of inspiring staff to share learning with their colleagues and generate conversations around these topics and how we use our knowledge to work sensitively with the people we support.

The wellbeing of our workforce and volunteers continues to be a key priority for GAMH. Earlier this year, we held an all-staff gathering designed to be relaxed and informal, providing participants with the opportunity to share their experiences of working with GAMH and consider what we do well and where we could improve. We set up information stalls where people could browse, ask questions, and chat. We invited Unison with whom we have a collective agreement, to share information on the benefits of union membership. Additional displays highlighted our learning and development programmes, as well as our current staff wellbeing resources. Facilitated discussion tables encouraged meaningful conversations, the exchange of ideas, and the sharing of perspectives. Feedback from the event was overwhelmingly positive, with staff highlighting their positive experiences working with GAMH. Many praised the supportive and inclusive workplace culture, and the open, collaborative relationships within and across teams. Staff also shared suggestions for improving staff engagement. In response, we are committed to addressing these areas, particularly communication, induction processes, and wellbeing initiatives to further strengthen the supportive culture at GAMH in the coming year.

We continue to strive to maintain the highest standards in relation to our financial performance, pay and employment conditions and service delivery practices. Despite the challenges in social care funding, we hold firm to our ambition to provide fair pay that truly reflects the value and skill of the work our staff do with people across Glasgow. This year we consulted with our Relief Staff to eliminate their zero hours contracts and replace them with a flexible contract. The staff were happy to accept our offer and now have contracts which better reflect their real hours of work and attracts sick pay entitlement, more straightforward annual leave arrangements and our employee Life Assurance benefit

We have again maintained our accreditation as a Scottish Living Wage Employer (SLW) this year. Indeed, our pay award in 24/25 lifted our Assistant Project Worker staff hourly rate beyond the SLW rate of £12.50 to £12.86. We provided a 3.5% increase to all staff above Assistant Project Worker (APW) level and an additional 2% increase to staff at Project Worker (PW) level to address the differential gap in pay between APW's and PW's. In recognition of the need to balance work and personal life we also reduced the working week from 37.5 hours to 35 hours for the entire GAMH workforce with no detriment to pay, this amounted to a 7% increase in the hourly rate of every staff member. In December 2024 we also provided staff with a one-off payment of £350 with GAMH paying the cost of staff National Insurance contributions and Income Tax.

Financially, we continue to grow and remain efficient. We have reduced our “on costs” and, as with last year, the organisation’s percentage governance costs in 2024/2025, are well within OSCR’s 10% to 12% best practice guidelines. This reflects that the overwhelming amount of our income is spent directly providing services to the beneficiaries of GAMH and reinforces our commitment to our core charitable purpose.

In conclusion, the Board would like to express its sincere thanks to our exceptional staff, volunteers, and management team, who have consistently demonstrated goodwill, commitment, and resilience throughout the year. We look forward to another year of opportunities and success in 2026.

J S Wood

Trustee

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 15 -
Financial review

For the year ended 31 March 202 5, the Statement of Financial Activities shows total incoming resources of £3.845 million (202 4: £4.255 million) and total outgoing resources of £3.718 million (202 4: £4.196 million). These totals result in net incoming resources of £126,326 (202 4: £59,600). This has resulted in an increase in total funds, with total funds at the year-end of £1.877 million compared to £1.751 million at the end of the previous year.

Reserves policy

The Board of 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 three to six months of the core resources expended, which equates from £327,500 to £655,000. At this level the Board feel that they would be able to continue the operation of the charity in the event of a significant drop in funding. It would obviously be necessary to consider how the funding would be replaced or activities changed should this situation arise. At the year end, the free reserves amount to £973,668 (2024: £952,406) and arise due to sound financial planning.

The Board of Trustees is satisfied that the level of restricted reserves is sufficient due to the funding secured with the Scottish Government and local authorities.

Investment policy

The Board of Trustees has considered the most appropriate policy for investing funds. Funds received in advance of expenditure are placed in an investment account in order to achieve a higher level of interest income.

Risk assessment

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.

Future plans

In 2025/26, GAMH will continue to pursue opportunities to expand and enhance our existing services in line with our values and mission. In 2024, we commenced formal negotiations to merge with another Glasgow-based charity, Flourish House. Flourish House had been advised by its principal funders, Glasgow City Health and Social Care Partnership, that its funding was likely to be reduced and subjected to a competitive tender process in 2025. It is evident that in the current competitive tendering environment, smaller charities such as Flourish House are at a disadvantage. We are confident that the merger will be completed by April 2025. This will mitigate the associated funding risks and, through the integration of our two organisations, each of which is underpinned by aligned values and missions will strengthen our joint ability to succeed in future tenders.

Flourish House brings over 20 years of valuable experience and expertise in the delivery of meaningful activity and employability programmes in Glasgow. Strategically, this knowledge and capability will be a significant asset to GAMH, enabling us to broaden our scope and pursue new tendering opportunities in this area. In addition, Flourish House offers a key physical asset in the form of a building that will provide much-needed additional space for our existing workforce and reduce the risk of GAMH incurring higher costs by entering further commercial leases. As part of our future plans, we intend to upgrade and refurbish the Flourish House building to establish a Mental Health and Wellbeing Hub. This facility will be accessible to current GAMH service users and will also serve as an access point for new referrals from across Glasgow City. The Hub will deliver significant added value to our overall service provision and is anticipated to be an attractive prospect for potential funders.

We are also aware that, in 2025/26, funding for our current Service Centres will be subject to a competitive re-tendering process. In preparation for this, we will work throughout 2025 to reshape and reorganise our existing service model to give us the best possible chance of submitting a successful bid. Specifically, we plan to create a central referral and assessment team, which will improve the efficiency of service delivery and maximise the time that Service Centre staff can apply to providing direct support to individuals referred into the service.

Furthermore, the Flexible Purchasing Framework for Social Care Supports which funds through individualised budgets our Self Directed Support Service (SDS), is also expected to be issued during the year. We will continue to refine and strengthen our SDS offer in advance of any submissions. The risk to our organisation of an unsuccessful outcome in the re-tendering process for our Service Centres is significant, as the current core structure of GAMH is underpinned by this funding. We are therefore actively shaping our risk and control register to reflect this potential threat, while simultaneously considering alternative models for the organisation’s future structure in the event that funding is not secured.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 16 -
Structure, governance and management

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.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr J S Wood (Chair)
Mrs J Croft
Mr I Cunningham
Mr J Dane
(Resigned 10 October 2024)
Ms J Graydon
Mr R Sharp
Mr J R Docherty-Hughes

Recruitment and training of trustees

The induction of new trustees is based on acquainting them with GAMH policy and practice, its aims and objectives and the key standards as set out by our regulatory bodies. These include the Office of the Scottish Charity Regulator (OSCR) guidance for Charity Trustees, the charity's requirements as providers to meet the standards of care, the "Care Standards" under the Scottish Care Inspectorate and our requirements as employers under the Scottish Social Services Council. The Care Inspectorate and the Scottish Social Services Council (SSSC) were created under the Regulation of Care (Scotland) Act 2001 to protect people who use services, raise standards of practice and strengthen and support the professionalism of the social care workforce. The SSSC Codes of Practice sets out the standards social service workers and their employers should meet and are viewed as essential.

The charity employs staffs who are legally required to be registered by the Scottish Social Services Council, (SSSC) and whose fitness to practice is monitored and regulated by this body. Our services are registered and regularly inspected by the Scottish Care Inspectorate. The work of the charity is also regulated under the Protection of Vulnerable Groups (Scotland) Act 2007. Trustees will be required to join the PVG Scheme or undergo a PVG Scheme update check.

The charity uses review and training days to update trustees' knowledge, and promote discussion of strategic planning. Trustees regularly participate in the GAMH Members' Council which brings them together with members, staff and managers, the GAMH/UNISON Joint Negotiating Committee, and Community and Consultation events, all of which provide opportunities to engage with the widest range of the charity's stakeholders. We are introducing a process of appraisal for Board Members which reflects our commitment of maintaining high standards of governance.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Organisational structure

Glasgow Association for Mental Health, also known as GAMH, is a company limited by guarantee of £1 per member and has no share capital. It is registered in Scotland with company number SC162089. GAMH is registered on the Scottish Charity Register under number SC011684. GAMH is recognised as a charity for the purposes of section 505 of the Income and Corporation Taxes Act 1988, consequently, there is no liability to taxation on any of its income used for charitable purposes.

The Charity is governed by its Memorandum and Articles of Association adopted on 19 December 1995 and last amended on 19 April 2016. The Board of Trustees is responsible for the overall governance of the Charity. Trustees are either elected or co-opted and the total number of trustees may not exceed ten. A senior management team of three paid executives led by the Director controls the day to day operation of the organisation under delegated authority of the Board.

GAMH is a membership organisation and the majority of its members are beneficiaries or former beneficiaries of the services it provides. The Board reviews the skills and competencies required for effective governance of the organisation and makes recommendations on this basis to the membership who appoint or elect trustees.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -

Trustees are appointed for a three year term and a third of the trustees stand for re-appointment each year at the Annual General Meeting (AGM). The Board has the authority to fill any casual vacancy by co-opting a suitable candidate to serve until the appointment is ratified at the AGM.

The induction of new trustees is based on acquainting them with GAMH policy and practice, its aims and objectives and the key standards as set out by our regulatory bodies. These include the Office of the Scottish Charity Regulator (OSCR) guidance for Charity Trustees, the organisation’s requirements as providers to meet the standards of care, the “Care Standards” under the Scottish Care Inspectorate and our requirements as employers under the Scottish Social Services Council. The Care Inspectorate and the Scottish Social Services Council (SSSC) were created under the Regulation of Care (Scotland) Act 2001 to protect people who use services, raise standards of practice and strengthen and support the professionalism of the social care workforce. The SSSC Codes of Practice sets out the standards social service workers and their employers should meet and are viewed as essential. The organisation employs staff who are legally required to be registered by the Scottish Social Services Council, (SSSC) and whose fitness to practice is monitored and regulated by this body. Our services are registered and regularly inspected by the Scottish Care Inspectorate. The work of the organisation is also regulated under the Protection of Vulnerable Groups (Scotland) Act 2007. Trustees will be required to join the PVG Scheme or undergo a PVG Scheme update check. .

The organisation uses a range of methods including written materials, development meetings and training days to update trustees' knowledge, and promote discussion of strategic planning. Trustees regularly participate in engagement events led by people who use GAMH services. These events bring them together with GAMH service users and carers, member’s staff and managers and key partners all of which provide opportunities for Trustees to engage with the widest range of the organisations stakeholders. A trustee sits on the GAMH/UNISON Joint Negotiating Committee where key decisions regarding our workforce’s terms and conditions of employment are consulted on and negotiated which further reflects our commitment of maintaining high standards of governance within the organisation.

Corporate Governance

Internal controls over all forms of commitment and expenditure continue to be refined to improve efficiency. Processes are in place to ensure that performance is monitored and that appropriate management information is prepared and reviewed regularly by both the senior management team and the Board of Trustees. The systems of internal control are designed to provide reasonable but not absolute assurance against material misstatement or loss.

They include:

- An annual budget approved by the Trustees;

- Regular consideration by the Trustees of financial results;

- Delegation of day-to-day management authority and segregation of duties; and

- Identification and management of risks.

Risk Management

The Trustees receive reports on business risk analysis and implement risk management strategies. This has involved identifying the types of risks the charity faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks. . We are mindful of our duties to protect the independence of the charity, to take responsibility for its overall strategy and to act as guardians of our values and principles. Our risk management approach reflects these obligations in that we seek to use financial challenges as an opportunity to review and prioritise new business opportunities and thereby mitigate the risk of over reliance on restricted funds. An annual risk assessment is also carried out with reference to the organisations purchase of appropriate levels of insurance cover including public liability and professional indemnity insurance cover. In 2024/25 in response to the increased level of cyber security threats the charity has again reviewed and renewed our Cyber Security Insurance.

In relation to our corporate governance responsibilities this year we continued to focus on strategic risk management. It is the responsibility of GAMH Board of Trustees to manage risks, as well as to implement good practice with due regard to effective corporate governance. It is essential that the charity has effective mechanisms in place both to identify and manage major risks, as well as planning for the future to ensure that risks are minimised. This is achieved through the establishment of a comprehensive Strategic Risk Policy and by identification of all relevant major risks in a Strategic Risk Register.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -

All high-level risk is mapped and recorded with clear mitigations and action planning We are confident that we have a robust system in place which identifies and analyses all key risks and have well developed effective strategies to mitigate these risks with well evidenced appropriate action in response to each of these risks. The approach to evaluation and mitigation of major risks is reviewed annually at the first Board Meeting after 31st of March in any year.

The principal risks and uncertainties facing the charity continue to be the protection of the interests and needs of our more vulnerable beneficiaries and our dependency on public sector funding to support our essential activities, as noted below in connection with our reserves policy. In particular, the fact that public sector funding offers limited or no contribution to the core costs of the charity remains an ongoing concern, both for us and for the wider third sector in Scotland.

The findings from Wave 9 of the Scottish Third Sector Tracker (Autumn 2024), conducted on behalf of the Scottish Council for Voluntary Organisations (SCVO), indicate that financial pressures on third sector organisations continue to grow. Ninety-four percent of organisations reported challenges, with the top issues being volunteer shortages, difficulty fundraising, financial constraints, and rising costs. Financial challenges were reported by 76% of organisations, with inflation and rising costs significantly impacting service delivery.

Additionally, the report highlights that the sector’s reliance on limited financial reserves and the unsustainable use of those reserves raises concerns about long-term sustainability. Staff and volunteer recruitment remain key challenges, with organisations taking steps to offer flexible working arrangements and increased salaries. Despite this, the increasing number of redundancies and the struggles to recruit volunteers indicate a workforce under strain, potentially limiting the capacity to deliver essential services.

These findings reflect the broader challenges faced by the third sector in Scotland and reinforce the importance of securing sustainable funding sources to ensure the continued delivery of vital services to vulnerable communities.

Statement of Trustees' responsibilities

The Trustees, who are also the directors of Glasgow Association For Mental Health for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
Auditor

In accordance with the company's articles, a resolution proposing that Consilium Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

The Trustees' r eport was approved by the Board of Trustees.

Mrs J Croft
Trustee
Dated: 30 September 2025
GLASGOW ASSOCIATION FOR MENTAL HEALTH
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF GLASGOW ASSOCIATION FOR MENTAL HEALTH
- 20 -

Opinion

We have audited the financial statements of Glasgow Association For Mental Health (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF GLASGOW ASSOCIATION FOR MENTAL HEALTH
- 21 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the Trustees' r eport; or

-

proper accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the s tatement of Trustees' r esponsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- We ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.

- We identified the laws and regulations applicable to the company through discussions with directors and management and from our knowledge of the regulatory environment relevant to the company.

- We assessed the extent of compliance with laws and regulations through making enquiries of management and inspecting legal correspondence.

- We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management as to where they considered there was susceptibility to fraud and their knowledge of actual, suspected and alleged fraud.

- To address the risk of fraud through management bias and override of controls, we tested journal entries to identify unusual transactions, we assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias and we investigated the rationale behind significant or unusual transactions.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF GLASGOW ASSOCIATION FOR MENTAL HEALTH
- 22 -

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Brian Thomson BA(Hons) CA (Senior Statutory Auditor)
for and on behalf of Consilium Audit Limited
Statutory Auditor
169 West George Street
Glasgow
Scotland
G2 2LB
Date:
30 September 2025

Consilium Audit Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
18,968
-
18,968
22,783
-
22,783
Charitable activities
4
1,235,510
2,574,977
3,810,487
1,246,898
2,945,411
4,192,309
Investments
5
10,147
-
10,147
9,827
-
9,827
Other income
6
5,100
-
5,100
30,300
-
30,300
Total income
1,269,725
2,574,977
3,844,702
1,309,808
2,945,411
4,255,219
Charitable activities
7
1,488,241
2,230,135
3,718,376
1,490,021
2,705,598
4,195,619
Net income/(expenditure)
(218,516)
344,842
126,326
(180,213)
239,813
59,600
Transfers between funds
239,778
(239,778)
-
238,589
(238,589)
-
Net movement in funds
21,262
105,064
126,326
58,376
1,224
59,600
Reconciliation of funds:
Fund balances at 1 April 2024
952,406
798,397
1,750,803
894,030
797,173
1,691,203
Fund balances at 31 March 2025
973,668
903,461
1,877,129
952,406
798,397
1,750,803

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 26 to 41 form part of these financial statements.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 24 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
118,107
133,185
Current assets
Debtors
12
154,578
158,504
Cash at bank and in hand
2,873,671
2,406,835
3,028,249
2,565,339
Creditors: amounts falling due within one year
13
(1,269,227)
(947,721)
Net current assets
1,759,022
1,617,618
Total assets less current liabilities
1,877,129
1,750,803
Income funds
Restricted funds
15
903,461
798,397
Unrestricted funds
Designated funds
16
118,107
133,185
General unrestricted funds
855,561
819,221
973,668
952,406
1,877,129
1,750,803

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The notes on pages 26 to 41 form part of these financial statements.

The financial statements were approved by the Trustees on 30 September 2025
Mrs J Croft
Trustee
Company Registration No. SC162089
GLASGOW ASSOCIATION FOR MENTAL HEALTH
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 25 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
20
456,689
(12,491)
Investing activities
Interest received
10,147
9,827
Net cash generated from investing activities
10,147
9,827
Net cash used in financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
466,836
(2,664)
Cash and cash equivalents at beginning of year
2,406,835
2,409,499
Cash and cash equivalents at end of year
2,873,671
2,406,835

The notes on pages 26 to 41 form part of these financial statements.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 26 -
1
Accounting policies
Charity information

Glasgow Association For Mental Health is a private company limited by guarantee incorporated in Scotland. The registered office is St Andrews By The Green, 33 Turnbull Street, Glasgow, G1 5PR, United Kingdom. The charity's registered company number is SC162089 and registered charity number is 011684 (Scotland).

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
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.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 27 -

Governance costs

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements of running the charity, for example the cost of trustee meetings, the cost of legal advice for trustees and the cost of preparing and auditing the statutory accounts.

Allocation and apportionment of costs

Support costs have been allocated between governance costs and other support costs. All costs are allocated between the expenditure categories in the Statement of Financial Activities on a basis designed to reflect the use of the resource.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
4% on cost
Fixtures and fittings
7% to 50% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 28 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9
Taxation

The charity is exempt from corporation tax on its charitable activities.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Members of the charity are entitled to join a defined contribution 'money purchase' scheme. The charity contribution is restricted to the contributions payable in the year. There were no outstanding contributions at the year end.

The money purchase plan is independently managed and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee's normal retirement age which is defined as when they are eligible for a state pension. The charity has no liability beyond making its contributions and paying across deductions for the employee's contributions.

The pension costs a charged to the Statement of Financial Activities represent the amount of the employer's contributions payable to the defined contribution pension schemes in respect of the accounting period.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The cost of providing benefits under defined benefit plans is determined separately for each plan using the projected unit credit method, and is based on actuarial advice.

The change in the net defined benefit liability arising from employee service during the year is recognised as an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are recognised as incurred.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 29 -

The charity is also an admitted body to the Strathclyde Pension Fund (SPF), which is administered by Glasgow City Council and which requires contributions to be made to its fund. This is a defined benefit scheme that is externally funded and contracted out of the State Earnings Related Pensions Scheme. Contributions to the scheme are charged to the Statement of Financial Activities so as to spread the cost o f pensions over employees' working lives with the charity in such a way that the pension costs is a substantially level percentage of current and future pensionable payroll. The contributions are determined by qualified actuaries on the basis of periodic valuations.

The defined benefit scheme was closed to new members in 2004. Pension scheme assets are measured at market value. Pension scheme liabilities are measured in a projected unit method and discounted at the current rate of return on a high quality corporate bond or equivalent term and currency to the liability.

The assets of the scheme are held separately from those of GAMH, in a separately administered fund. The amount charged in resources expended includes the current service cost. This is included as part of staff costs. Past service costs are recognised immediately in the Statement of Financial Activities if the benefits have vested. If the benefits have not vested immediately, the costs are recognised over the period until vesting occurs. The interest cost and the expected return on assets are shown as a net amount as interest receivable.

Actuarial gains and losses are recognised immediately in the 'Other recognised gains and losses'.

Details of the pension scheme are disclosed in note 1 4 to the financial statements.

The resulting defined benefit asset or liability is presented separately on the face of the balance sheet.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

1.13

Provisions for liabilities

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 30 -
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In preparing the financial statements the directors have made the following judgements:

- Determine whether leases entered into by the charity as a lessee are operating or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

- Determine whether there are indicators of impairment of the charity's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset.

- Determine whether any bad debt provision is required via review of trade debtors, with debts provided for on a specific basis. Factors considered include customer payment history and agreed credit terms.

- Determine whether any provision is required for the repayment of any funding. These decisions depend on the specific conditions attached to the funding agreement and the fulfilment of any conditions.

- Determine whether the valuation of the charity's defined benefit pension scheme. The actuarial assumptions within the valuation are reviewed for appropriateness and reasonableness.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
18,968
22,783
GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 31 -
4
Charitable activities

Mental Health Services

Mental Health Services

2025
2024
£
£
Services provided under contract
820,964
811,645
Performance related grants
2,989,523
3,380,664
3,810,487
4,192,309
Analysis by fund
Unrestricted funds
1,235,510
1,246,898
Restricted funds
2,574,977
2,945,411
3,810,487
4,192,309
5

Investment s

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
10,147
9,827
6
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
5,100
30,300
GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 32 -
7
Charitable activities

Mental Health Services

Mental Health Services

2025
2024
£
£
Direct costs
Staff costs
3,094,322
3,069,102

Project activities and costs

46,794
153,115

Premises costs

182,714
377,023

Running costs

183,000
200,155

Legal and professional

93,786
112,635

Interest and finance charges

461
3,140
3,601,077
3,915,170
Share of support and governance costs (see note 8)
Support
50,657
115,917
Governance
66,642
164,532
3,718,376
4,195,619
Analysis by fund
Unrestricted funds
1,488,241
1,490,021
Restricted funds
2,230,135
2,705,598
3,718,376
4,195,619
8
Support costs allocated to activities
2025
2024
£
£
Staff costs
35,579
100,840
Depreciation
15,078
15,078
Governance costs
66,642
164,531
117,299
280,449
Analysed between:
Charitable activities
117,299
280,449

Governance costs includes payments to the auditors of £9,800 (202 4: £9,500) for audit fees.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 33 -
9
Trustees

During the year one (2024: one) of the charity's Trustees received remuneration and benefits (including pension contributions) from the charity o f £129,733 (2024: £121,374). The Trustee's remuneration is in relation to their role as Chief Executive and not as a Trustee.

There were no Trustees' expenses paid during the year ended 31 March 2025 (2024: £nil).

A premium of £500 (2024: £500) was paid for trustees' indemnity insurance.

10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Trustees
1
1
Admin and support staff
112
126
Total
113
127
Employment costs
2025
2024
£
£
Wages and salaries
2,884,098
3,032,092
Social security costs
265,495
273,021
Other pension costs
87,046
167,346
3,236,639
3,472,459
The number of employees whose annual remuneration was more than £60,000 is as follows:
2025
2024
Number
Number
£60,001 - £70,000
1
-
£90,001 - £100,000
-
1
£100,001 - £110,000
1
-
£120,001 - £130,000
1
1
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

Key management of the charity are its Trustees, the Chief Executive, Finance Director and Central Resources Director.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 34 -
11
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2024
376,946
187,392
564,338
At 31 March 2025
376,946
187,392
564,338
Depreciation and impairment
At 1 April 2024
258,839
187,392
446,231
At 31 March 2025
258,839
187,392
446,231
Carrying amount
At 31 March 2025
118,107
-
118,107
At 31 March 2024
133,185
-
133,185
12
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
154,578
158,504
13
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
69,625
74,009
Trade creditors
14,166
47,081
Other creditors
19,370
19,322
Accruals and deferred income
1,166,066
807,309
1,269,227
947,721
14
Retirement benefit schemes
Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £82,459 (2024: £121,807).

Defined benefit schemes

Glasgow Association for Mental Health participates in the Local Government Pension Scheme, which is administered by Strathclyde Pension Fund and is a defined benefit pension scheme. The assets are held separately from those of the charity in investments and are under the supervision of the Fund Trustees,

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
Retirement benefit schemes
(Continued)
- 35 -
Valuation

The Strathclyde Pension Fund is a defined benefit pension scheme into which employee' and employer's contributions, and interest and dividends from investments are paid and from which pensions, lump sums and superannuation benefits are paid out. Employees' contributions are tiered and employer's basic contributions are assessed every three years by an actuary and are fixed to ensure the fund remains solvent and in a position to meet its future liabilities. The actuarial method used is known as Projected Unit Credit Method. The last actuarial valuation was at 31 March 20 25 and following this valuation employer's contributions.

Employer's contributions for the period 31 March 202 5 amounted to £29,000.

Key assumptions
2025
2024
%
%
Discount rate
5.8
4.8
Expected rate of increase of pensions in payment
2.8
2.8
Expected rate of salary increases
3.5
3.5
Mortality assumptions

The assumed life expectations on retirement at age 65 are:

2025
2024
Years
Years
Retiring today
- Males
18.0
18.1
- Females
22.5
22.6
Retiring in 20 years
- Males
19.7
19.8
- Females
24.7
24.7

Life expectancy is based on the Fund's VitaCurves with improvements in line with the CMI 202 2 model, with a 25% weighting of 202 2 data, a 0% weighting of 2021 (and 2020) data, standard smoothing (Sk7), initial adjustment of 0.2 5% and a long term rate of improvement of 1.5% p.a.

Life expectancies for the prior period end are based on the Fund's VitaCurves.

Amounts relating to the profit and loss account:

2025
2024
£
£
Current service cost
101,000
96,000
Net interest on defined benefit liability/(asset)
(404,000)
(366,000)
Total costs/(income)
(303,000)
(270,000)
GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
Retirement benefit schemes
(Continued)
- 36 -

Amounts relating to other comprehensive income:

2025
2024
£
£
Actual return on scheme assets
(926,000)
(857,000)
Less: calculated interest element
926,000
857,000
Return on scheme assets excluding interest income
-
-
Actuarial changes related to obligations
(1,549,000)
391,000
Other gains and losses
345,000
(799,000)
Effects of changes in the amount of surplus that is not recoverable
1,536,000
773,000
Total costs
332,000
365,000

The amounts included in the balance sheet arising from the charity's obligations in respect of defined benefit plans are as follows:

2025
2024
£
£
Present value of defined benefit obligations
9,682,000
11,048,000
Fair value of plan assets
(19,680,000)
(19,510,000)
Surplus in scheme
(9,998,000)
(8,462,000)
Restriction on scheme assets
9,998,000
8,462,000
Total liability recognised
-
-

Movements in the present value of defined benefit obligations:

2025
£
Liabilities at 1 April 2024
11,048,000
Current service cost
101,000
Benefits paid
(470,000)
Contributions from scheme members
30,000
Actuarial gains and losses
(1,549,000)
Interest cost
522,000
At 31 March 2025
9,682,000

The defined benefit obligations arise from plans which are wholly or partly funded.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
14
Retirement benefit schemes
(Continued)
- 37 -

Movements in the fair value of plan assets:

2025
£
Fair value of assets at 1 April 2024
19,510,000
Interest income
926,000
Benefits paid
(470,000)
Contributions by the employer
29,000
Contributions by scheme members
30,000
Other
345,000
At 31 March 2025
19,680,000

The fair value of plan assets at the reporting period end was as follows:

2025
2024
£
£
Equity instruments
11,808,000
11,315,800
Debt instruments
4,526,400
5,267,700
Property
1,771,200
1,951,000
Cash
1,574,400
975,500
19,680,000
19,510,000
GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 38 -
15
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

Movement in funds
Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Transfers
Balance at
1 April 2024
Incoming resources
Resources expended
Transfers
Balance at
31 March 2025
£
£
£
£
£
£
£
£
£
Community Support Services
410,821
2,752,794
(2,573,779)
(207,842)
381,994
1,967,214
(1,728,932)
(166,183)
454,093
Young Adult Wellbeing Service
(6,113)
79,591
(86,922)
(4,069)
(17,513)
-
-
-
(17,513)
Other
392,465
112,046
(43,917)
(26,678)
433,916
607,763
(501,203)
(73,595)
466,881
797,173
2,944,431
(2,704,618)
(238,589)
798,397
2,574,977
(2,230,135)
(239,778)
903,461

Restricted Reserves

Community Support Services reserves represent funding received for the provision of support in the community.

Young Adult Wellbeing Service (YAWS) represent funding received from the Big Lottery.

Other restricted funds represents smaller monies received from the charity’s funders for specific purposes.

Transfers between funds

In the year ended 31 March 202 5, a transfer of £239,778 (20 24: £238,589) has been made from restricted reserves to unrestricted reserves in relation to internal management and training charges made in the year to each individual project.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 39 -
16
Designated funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Balance at
1 April 2023
Resources expended
Transfers
Balance at
1 April 2024
Resources expended
Transfers
Balance at
31 March 2025
£
£
£
£
£
£
£
Capital reserve
148,263
(15,078)
-
133,185
(15,078)
-
118,107
Defined benefit pension reserve
-
(95,000)
95,000
-
(29,000)
29,000
-
148,263
(110,078)
95,000
133,185
(44,078)
29,000
118,107

Designated funds

The capital reserve represents the net book value of tangible fixed assets.

The defined benefit pension reserve represents the net liability of the charity's defined benefit pension scheme (which is closed to new members). The pension scheme has been in surplus (which is not recognised within these accounts) at 31 March 2023, 31 March 2024 and 31 March 2025.

Transfers between funds

In the year ended 31 March 2025 a transfer of £29,000 (2024: £95,000) has been made from unrestricted reserves to pension reserves in relation to pension payments in the year.

GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 40 -
17
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
118,107
-
118,107
133,185
-
133,185
Current assets/(liabilities)
840,557
918,465
1,759,022
819,221
798,397
1,617,618
958,664
918,465
1,877,129
952,406
798,397
1,750,803
GLASGOW ASSOCIATION FOR MENTAL HEALTH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 41 -
18
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
500
24,208
Between two and five years
-
8,000
500
32,208
19
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
331,945
301,719

Key management of the charity are its Trustees, the Chief Executive, Finance Director and Central Resources Director.

20
Cash generated from operations
2025
2024
£
£
Surplus for the year
126,326
59,600
Adjustments for:
Investment income recognised in statement of financial activities
(10,147)
(9,827)
Depreciation and impairment of tangible fixed assets
15,078
15,078
Movements in working capital:
Decrease/(increase) in debtors
3,926
(102,975)
Increase in creditors
321,506
25,633
Cash generated from/(absorbed by) operations
456,689
(12,491)
21
Company Limited by Guarantee

The liability of each of the members in the case of winding up is limited to £1 sterling.

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