The Trustees present their annual report and financial statements for the year ended 31 March 2026.

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 Memorandum and Articles of Association, 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).

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

Overview

The quality and effectiveness of GAMH’s services depend on a skilled, supported and valued workforce, alongside the important contribution of our volunteers and supporters. We believe that fair terms and conditions, combined with appropriate support and opportunities for learning and development, enable staff to deliver safe, effective and person-centred care.

This year, our focus has been on strengthening how we listen to and respond to staff voice, alongside improving security and consistency in employment terms.

GAMH remains committed to the principles of Fair Work, recognising that effective voice, opportunity, security, fulfilment and respect are essential to both staff wellbeing and high-quality service delivery. We are proud to be a long-standing member of the Living Wage Foundation and strive to align all our employment practices with the Scottish Government’s Fair Work Framework. These measures support staff retention, wellbeing and engagement, which are critical to maintaining safe, high-quality services for the people we support.

Effective Voice and Fair Work

During the year, GAMH participated in the national evaluation of the Scottish Government’s draft Effective Voice (EV) Framework. Findings published in March 2026 show improved awareness of voice mechanisms across the sector, but ongoing challenges around funding, capacity and trade union access. Against this backdrop, GAMH’s results were positive, with higher-than-average scores for satisfaction with voice opportunities, engagement and wellbeing. Staff identified one-to-one and team meetings as particularly effective channels, and our recognition agreement with UNISON supports strong and established collective voice arrangements.

In January 2026, we also piloted the Fair Work staff survey to better understand staff experience across the five dimensions of Fair Work. Feedback was positive overall, particularly in relation to opportunity and security, while also highlighting the need to strengthen how we demonstrate the impact of staff feedback on decision-making. In response, we have developed a timetabled Fair Work action plan for 2026/27, focused on improving communication, increasing the visibility of decision-making, and strengthening staff engagement.

This work strengthens staff engagement and ensures that staff voice informs organisational decision-making, contributing to continuous improvement in the quality of our services.

Pay, Terms and Conditions and Wellbeing

As reported last year, following consultation with relief staff, we removed zero-hours arrangements and introduced contracts offering greater security and improved terms. These were accepted by staff and include benefits such as access to sick pay and clearer annual leave provisions. During 2025/26, we further strengthened our employment offer by doubling our Life Assurance benefit and providing all staff with an additional day of annual leave.

We have also maintained our accreditation as a Scottish Living Wage Employer. Our pay award for 2025/26 provided a 3% uplift to all staff from 1 April 2025, alongside the additional day of annual leave. In December 2025, we also provided staff with a one-off payment equivalent to 50% of their usual monthly salary in recognition of their ongoing commitment to the organisation.

Our total reward package for all staff also includes enhanced sick pay, employee counselling, maternity and paternity leave, paid travel time, travel expenses, and access to a cycle to work scheme.

We remain committed to staff wellbeing and have continued to provide subsidised gym memberships, an independent staff counselling service, and access to mindfulness and yoga sessions. We also promote staff awareness of taking care of their own wellbeing through directing staff to wellbeing resources, including the National Wellbeing Hub and Workforce Wellbeing Service. This is complemented by our internal Wellbeing Fund, which provides each staff member with an annual payment of £40 which they can use to support individual or team wellbeing activities.

These improvements support staff wellbeing, retention and motivation, which are essential to sustaining a stable and high-quality workforce at GAMH.

Staff Engagement

Alongside our formal participation in the Effective Voice Project and workforce surveys we continue to provide a range of opportunities for staff and volunteers to share ideas and contribute to organisational development. These include supervision, mentoring, team meetings, and all staff engagement events.

GAMH recognises UNISON as the trade union entitled to represent the workforce for collective bargaining purposes. We actively promote membership at staff induction and facilitate access for UNISON representatives to engage with staff through team meetings, support workplace representatives to meet with new staff, and enable UNISON meetings to take place independently of team meetings. We also hold six-weekly Joint Negotiating and Consultative Committee (JNCC) meetings, with Board representation, providing a formal structure for engagement and collective discussion on workforce matters.

Our approach to staff engagement supports open communication, strengthens trust and ensures staff are actively involved in shaping the organisation’s direction and development.

Learning and Development

GAMH is committed to investing in the continuous learning and development of our workforce, recognising that this is critical to maintaining high standards of practice and delivering safe, effective and person-centred services. Learning and Development also supports organisational priorities including equality, inclusion and reducing stigma.

All newly recruited staff complete our Preparation for Practice Award (PfP), an SQA-accredited qualification levelled at SCQF Level 6, designed to support the learning requirements of the social care workforce. PfP provides a structured introduction to GAMH’s values, policies and practice approaches, and supports staff in meeting registration requirements with the Scottish Social Services Council (SSSC).

In addition, all new staff complete a comprehensive Introduction to Mandatory Training programme at the start of their employment to ensure they have the knowledge and skills required for direct work with the people we support. This programme is regularly reviewed and updated in line with legislative and regulatory requirements.

The last review in March 2026 updated the programme to include courses from NHS Education Scotland. Completion of this programme provides new staff with evidence of their Continuous Professional Learning (CPL) for the first year of their registration with the Scottish Social Services Council.

Our SQA Centre manages the delivery of the induction award and other registerable qualifications. We regularly review learning materials, policies and procedures to ensure alignment with SQA requirements and wider regulatory frameworks. The team delivering the award meets regularly to review candidate progress, standardise assessment and verification processes, and update learning materials.

Staff are supported to undertake continuous professional learning through a comprehensive Learning and Development programme aligned with Scottish Social Services Council requirements and the National Health and Social Care Standards. This includes access to SVQs, Professional Development Awards, and a wide range of training topics aligned to service delivery, including safeguarding (adult and child protection), trauma-informed practice, suicide prevention, equality and human rights.

GAMH maintains a database of staff qualifications and training to support Continuous Professional Learning and workforce planning. We promote a culture of leadership and development at all levels and are committed to supporting staff career progression.

Our investment in learning and development helps staff to deliver high-quality care, strengthens workforce capability and contributes to positive outcomes for the people we support.

Volunteers

Our volunteers continue to make an important contribution to our services, enhancing the support we provide and helping to reduce isolation for the people we work with.

Volunteers undertake a range of roles, including providing befriending support, facilitating groups, and contributing to the development and delivery of peer-led and co-produced activity.

During the year, nine new volunteers completed induction, and 12 new befriending matches were established. We now have 15 volunteers in total, including peer supporters who contribute to group activities and participate in improvement and participation work, helping to shape service developments.

We offer a flexible, hybrid induction programme to improve accessibility, alongside ongoing training, supervision and support. Volunteers are supported to develop the skills and confidence required for their roles, including in safeguarding, professional boundaries and the SSSC Codes of Practice.

We recognise the significant contribution volunteers make to GAMH, as well as the personal benefits they gain through volunteering. These include opportunities to develop skills, build experience and progress into employment or further study, with a number of volunteers moving on to paid employment including within GAMH or undertaking further and higher education courses.

This contribution strengthens our services and provides meaningful additional support to the people we support.

Learning and Development

We continued to invest in learning and development to ensure our workforce has the skills, knowledge and confidence required to deliver safe, effective and person-centred services. This investment strengthens our workforce capability, supporting staff to meet professional standards and contribute to positive outcomes for the people we support.

This year, we delivered a comprehensive programme of training and development, including our Preparation for Practice Award. 21 candidates successfully completed the award in 2025/26. We also provided access to over 20 in-person training courses aligned to key areas such as safeguarding, trauma-informed practice and mental health. Our e-learning resources provided access to self-directed learning on a wide range of topics with many from NHS Education Scotland and SSSC resources , including Duty of Candour Module 2 for all staff with supervisory responsibilities.

We also contributed to workforce development beyond GAMH through partnerships with education providers. Our North Service Centre, South Service Centre and Community HUB provided 6-month placements for two BA (Hons) Social Work students (Caledonian & Strathclyde Universities) and one MSc Social Work student (Caledonian University). Four staff completed Link Worker Training to support them in their role as part of the student’s placement learning team, with the Independent Practice Educator and University Tutor.

GAMH North East Carers Service also provided placements for two young adults completing their Foundation Apprenticeship in Social Services & Healthcare, with City of Glasgow College.

Feedback from all placements was consistently positive.

Recognising the emotional impact of working in trauma-informed services, we also delivered training on vicarious trauma to support staff wellbeing, with plans to extend this provision across the organisation.

GAMH also continues to contribute to wider sector development. Our “Wave after Wave” training, co-designed with people bereaved by suicide, remains part of Glasgow’s Suicide Prevention Training Programme, supporting a compassionate response to bereavement.

GAMH Qualifications Scotland Approved Learning Centre

GAMH Learning Centre manages the delivery of our registerable qualifications. We regularly review learning materials and operational policies in line with Qualifications Scotland 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; candidate feedback; and course materials.

Qualifications Scotland carried out a ‘Systems Inspection’ in March 2026 and we were awarded “High Confidence” in all five inspection areas: management of a centre; resources; candidate support; internal assessment & verification; external assessment; and data management.

Registerable Qualifications Achieved:

• 3 gained SVQ 2 Social Services and Healthcare, SCQF Level 6

• 2 gained SVQ 3 Social Services and Healthcare, SCQF Level 7

• 2 gained SVQ 4 Social Services and Healthcare, SCQF Level 9

• 1 gained SVQ 4 Leadership & Management, SCQF Level 9, and 2 units Level 10

We have been awarded Voluntary Sector Development Funding to support 7 x SVQ 2 Social Services and Healthcare; and 2 x SVQ 3 Social Services and Healthcare qualifications next year.

Lived Experience Training

Our Lived Experience Training social enterprise continues to play an important role in shaping learning and development activity. People with lived experience contribute directly to training design and delivery, ensuring that learning is informed by real experiences and supports a compassionate, recovery-focused approach. This includes input into e-learning resources and training materials, particularly in relation to trauma-informed practice. The Lived Experience Team also co-deliver our Codes of Practice training, contributing their own experiences of using services.

This year the team have supported the learning & development department by continuing to complete staff training including equalities & human rights; duty of candour; and adult and child protection. The team have also accessed Scottish Social Services Council (SSSC) Continuous Professional Learning (CPL) resources.

Human Rights and Equalities

Equality and social justice remain central to GAMH’s mission and values, underpinning both our service delivery and our approach as an employer. We are committed to ensuring that all people are treated with dignity and respect, and that barriers to inclusion are actively challenged.

During the year, we continued to deliver mandatory equality and diversity training for staff and volunteers, supporting our responsibilities under the Equality Act 2010 and Public Sector Equality Duty.

We also continue to deliver additional learning sessions focused on human rights and equalities. This year we partnered with the Third Sector Human Rights and Equalities (THRE) to deliver two human rights training sessions, encouraging staff to reflect on practice and promote inclusive approaches within their teams. Feedback from participants demonstrates the practical impact of this learning, with staff reporting increased confidence in applying human rights in their work, including using a rights-based approach to support service users to access housing and appropriate services.

We updated our Bullying and Harassment Policy this year in response to the Worker Protection (Amendment of Equality Act 2010) Act 2023, which places a duty on employers to take proactive steps to prevent sexual harassment in the workplace. Our work was informed by the TUC Preventing Sexual Harassment: A Safer Workplaces checklist. Awareness-raising activity was also delivered in partnership with UNISON to ensure staff understand expectations, reporting processes and their rights at work.

Staff were supported to share learning through team discussions and apply this in their day-to-day work, including advocating for the people we support. This has helped to strengthen awareness of equality, inclusion and rights-based approaches across the organisation.

We maintain a range of policies and procedures to support this work, alongside access to external advice where required, ensuring that our approach remains aligned with best practice.

This work contributes to a more inclusive organisational culture and supports the delivery of equitable, person-centred services for the people we support.

Digital Communications and Engagement

During 2025/26, GAMH invested significantly in strengthening its digital communications and online presence. A new organisational website was developed and launched, providing a more accessible, user-friendly and informative platform for people seeking information about mental health support, carers services, volunteering opportunities and the wider work of the organisation.

Alongside the website redevelopment, we enhanced our social media activity to improve engagement with service users, carers, partners, funders and local communities. The new website was designed to improve accessibility, strengthen referral pathways and ensure that people can more easily find information about the support available through GAMH.

Early performance data indicates that these developments have had a significant positive impact. During the first three and a half months following launch, website clicks increased by 157%, while the number of times GAMH appeared in Google search results increased by 65%. Click-through rates from Google searches improved by 56%, demonstrating that more people are not only finding GAMH online but actively engaging with the information and support available. Search engine rankings also improved substantially, increasing the visibility of GAMH services and resources across Glasgow and beyond.

These improvements form part of our wider commitment to making support as accessible as possible and ensuring that people can connect with information, services and opportunities in ways that meet their needs.

Service Centres

GAMH Service Centres operate across the geographical areas defined by the Glasgow City Health and Social Care Partnership (GHSCP). The North Service Centre covers the north east and north west of the city, while the South Service Centre covers the south east and south west areas of Glasgow.

The Service Centres are commissioned by Glasgow City Health and Social Care Partnership and funded through a block funding arrangement within the Adult Services Mental Health budget. The service is contract managed by the Mental Health Commissioning Team and reports against agreed mental health performance indicators through six-monthly Performance and Quality Reports (PQRs) and Performance Summary Reports (PSRs), as detailed within the service specification.

The service is registered with the Care Inspectorate as a combined Care at Home and Housing Support Service and operates in line with the National Care Standards. Staff are required to follow the Scottish Social Services Council (SSSC) Continued Professional Learning (CPL) and qualification framework.

Service Centres accept referrals from Primary Care Mental Health Teams, GP practices, Social Care Connect, housing providers, community addiction teams, and homelessness services.

The service supports individuals aged 16 and over whose needs do not meet statutory thresholds but who would benefit from early intervention and preventative support. The focus is on reducing the risk of deterioration, strengthening resilience, and helping people build sustainable support networks. Support is tailored to individual need and is provided for up to six months.

The Service Centres provide a combination of one-to-one and group-based peer support activities designed to create a recovery pathway for individuals. People can progress from individual support into group activities and onward to volunteering or employability opportunities. Participation and choice are central to our approach, and we collaborate with individuals to help them identify their strengths, interests, and personal goals.

Our support is preventative in nature and aims to increase self-esteem, autonomy, and self-management skills, while encouraging the development of positive social connections. We also actively promote access to mainstream community resources and services through signposting and partnership working.

During 2025/26, the individual support strand of the service received 966 referrals and supported 1,679 individuals.

The main reasons for referral included reducing social isolation, encouraging meaningful activity, improving access to services, and developing self-management skills. Individuals also required practical support, including help to navigate housing and homelessness systems, access benefits, or engage with social welfare services.

The continuing cost-of-living crisis has had a significant impact on the people we support, with increasing levels of financial hardship affecting their ability to meet basic needs such as food, heating, and clothing. As a result, income maximisation and housing support remain key priorities within the service. Partnership working with local money advice and welfare rights services continues to play a key role in supporting financial inclusion. Staff also assist individuals to access food banks, fuel support and, where appropriate, additional charitable funding to help address unmet needs.

The number of people referred to the service who have experienced trauma or complex trauma continues to increase. This includes a growing number of individuals seeking asylum or with refugee status, for whom English is a second language. Others present with complex post-traumatic stress disorder (CPTSD), depression, anxiety, and social isolation, often exacerbated by the asylum process.

Providing effective support frequently requires close multi-agency working with organisations including interpreting services, Refuweegee, Maslow’s Community Shop, The Well Multi-Cultural Resource Centre, Saheliya and Hemat Gryffe Women’s Aid.

The service has also seen an increase in referrals involving individuals who are neurodivergent or awaiting diagnosis. In response, stronger links have been developed with organisations including the Scottish Women’s Autism Network (SWAN), Donaldson Trust and Scottish Autism to ensure individuals can access appropriate specialist support and peer networks.

First Response and Early Support Team

Following analysis of increasing referral volumes and waiting lists across the Service Centres, pressures on response times were identified. A review of assessment and caseload management processes was undertaken to ensure the service could continue to respond effectively to growing demand.

As part of this review, the service explored the benefits of separating assessment activity from ongoing case management. The aim was to create a more streamlined assessment pathway that would reduce waiting times, improve service flow, and strengthen overall responsiveness.

The First Response and Early Support Team began working on 10 November 2025.

In November 2025, part of the North team relocated to the GAMH Community Hub, providing a more accessible base for people living in the north west of the city and reducing travel time for both service users and staff.

Since the introduction of the new team improvements have been achieved, including:

• Immediate responses following receipt of referrals.

• Faster arrangement of assessments and staff allocation

• A smoother referral pathway

• Reduced waiting lists

These early interventions are contributing to a more responsive and efficient service for people accessing support.

Care Inspectorate Visit

In September 2025, the registered services received an unannounced inspection from the Care Inspectorate. This was a comprehensive inspection across all services, based on the Care at Home Framework Standards. It marked the first full inspection since 2019, and the first assessment undertaken under the updated framework.

The service received the following evaluations:

Service Evaluation

In November 2025, GAMH commissioned an independent evaluation of the Service Centres, undertaken by Clear as a Bell Research.

The evaluation explored the value and impact of the Service Centres for stakeholders and aimed to inform future service development and tendering opportunities. The research included desk-based analysis alongside discussions with service users, referrers, managers, and front-line staff.

At the time of writing, the evaluation report remains in draft form, with the final report due to be published in June 2026. Early findings from the draft report highlighted the positive impact and value of the service and identified a number of emerging recommendations for future development.

Conclusions and Recommendations

The support provided by the Service Centres and groupwork teams was highly regarded by stakeholders, who described the service as both valuable and necessary in addressing gaps in provision across the city. Stakeholders highlighted the positive impact of the service on both individuals accessing support and referring partners and expressed strong support for the continuation of the service.

The evaluation also identified areas for future development, including:

• Continuing to raise awareness of the service, particularly among GP practices and other referrers

• Improving the quality and consistency of referral information to support more effective responses

• Developing a more standardised approach to providing feedback to referrers

• Considering a clearer service identity and branding, as some stakeholders were unclear about the meaning of the term “Service Centres.”

• Reviewing the technology available to community-based staff to improve efficiency, safety, and paper-free working practices

• Providing additional staff training in relation to increasingly complex referrals, including neurodiversity and emotionally unstable personality disorder (EUPD)

Following feedback from the independent evaluation we have already begun to act. In March 2026 we started consulting with staff, referrers and people who use our service on rebranding the Service Centres. The consensus is that the proposed new name GAMH Community Recovery Service better reflects the service’s preventative, recovery-focused and community-based role within the wider mental health system. We are hopeful that the change will improve understanding among referrers and partners and result in more people being referred to and accessing the service for the support they need. We plan to update and redesign our service information materials to reflect the changes and provide clearer and more comprehensive referral guidance.

GAMH Self-Directed Support Service

Our Self-Directed Support (SDS) Service continues to deliver a high-quality service focused on recovery, wellbeing, and helping people live as independently as possible. The service promotes both mental and physical wellbeing through individual support and group activities. Operating citywide within the geographical boundaries defined by the Glasgow City Health and Social Care Partnership (GHSCP), the SDS Service remains a key provider of tailored mental health support packages for people with personal budgets.

Our SDS Service is registered with the Care Inspectorate as a combined Care at Home and Housing Support Service. All staff receive comprehensive training and ongoing learning opportunities to support high-quality, recovery-focused practice in line with Scottish Social Services Council (SSSC) requirements.

The SDS team works collaboratively with the people we support to identify and achieve meaningful outcomes, while valuing and respecting their views, alongside those of carers and families. This approach supports people to play an active role in decisions about their support, contributing to improved wellbeing and quality of life.

The team also plays an important role in ensuring effective communication and partnership working with health professionals, families, and other agencies. By working closely with mental health and community services across Glasgow, we help ensure people receive coordinated and responsive support.

The SDS Service operates seven days a week, 365 days a year, delivering a total of 689 hours of support each week across Glasgow. During 2025/26, the team supported 117 people and were awarded 18 new care packages.

Flexible Purchasing Framework for Social Care

GAMH was successfully reappointed to the new Flexible Purchasing Framework for Social Care as a provider of mental health support services. Introduced by Glasgow City Health and Social Care Partnership (GHSCP), the new framework commenced in February 2026.

GAMH’s inclusion within the new framework reflects the quality and effectiveness of the support provided by the SDS team and ensures we remain well placed to continue delivering flexible, responsive mental health support packages across Glasgow.

We continued to support survivors of in-care abuse and neglect through the Future Pathways programme, providing tailored emotional and practical support to help people move forward with confidence.

This year, we also strengthened our service for older people experiencing mental health difficulties through a partnership with GCC Community Support Service. Together, we provide tailored individual support aimed at reducing social isolation, maintaining daily living skills, and improving wellbeing through meaningful routines and community connections.

This approach has helped people remain as independent as possible while ensuring their needs are understood and supported through effective communication with families, health professionals, and partner agencies.

Compassionate Distress Response Service (CDRS)

The Compassionate Distress Response Service (CDRS) provides empathetic, non-clinical support to people experiencing emotional distress. GAMH currently delivers a number of CDRS services across Glasgow City and East Dunbartonshire, including in-hours, out-of-hours and young people’s provision. Through emotional support, coping strategies, self-help resources and connections to further sources of help, the service provides an alternative response for people who do not require medical or clinical intervention.

Over the past five years, CDRS has established itself as a key element of Glasgow's mental health and unscheduled care landscape. The service provides an important alternative pathway for people experiencing distress who do not require medical intervention, helping individuals access support at an earlier stage while reducing demand on emergency departments, mental health assessment units, ambulance services and Police Scotland.

During 2025/26, CDRS received 4,900 referrals, generating more than 40,800 individual support calls and visits. This reflects the continuing demand for compassionate, accessible support and the important role the service plays within the wider mental health support system.

The service continued to develop during the year, including piloting support for young people aged 14–15 in partnership with CAMHS and Youth Health Services. CDRS also strengthened partnership working with emergency services, NHS colleagues and Suicide Prevention Scotland, contributing to workforce development, shared learning and improved pathways for people experiencing distress.

A significant milestone was the completion of the Police Scotland referral pathway pilot. Evaluation findings demonstrated positive outcomes for both individuals experiencing distress and partner agencies. Between January 2024 and August 2025, 479 referrals were received from Police Scotland. The pilot showed a significant reduction in the time officers spent responding to non-crime incidents involving people in distress, highlighting the value of collaborative approaches and the role of CDRS in supporting individuals at an early stage.

Feedback from people using the service continues to demonstrate the impact of compassionate listening and emotional support during periods of crisis and distress:

• “The support the service has provided over the past four weeks has meant so much to me at a really difficult time in my life.”

• “Speaking with you has really helped me get things off my chest. I’ve never talked about my feelings like this before and it’s like a big weight has been lifted.”

• “I am so grateful for all the support and advice you have given me over the past few weeks.”

Young People Services

GAMH's Social Isolation and Loneliness Project (SIAL) supports young people to better understand the causes and impact of loneliness and social isolation and develop practical strategies to build meaningful social connections. The project focuses on self-management, resilience and wellbeing, helping participants develop the confidence and skills needed to improve their mental health and strengthen their support networks.

The service delivers workshops covering topics such as anxiety, stress and low mood, creating safe spaces for discussion and helping to reduce stigma around mental health. Self-management sessions provide young people with practical wellbeing tools and coping strategies, while signposting to additional opportunities including employability programmes, volunteering and community-based support services.

A monthly newsletter is produced to keep participants informed about activities, opportunities and sources of support available within their local communities.

To measure outcomes and ensure the service remains responsive to need, pre- and post-engagement evaluations are undertaken to assess changes in wellbeing, confidence and social connectedness. Regular check-ins throughout participation enable staff to monitor progress, gather feedback and provide additional support where required. In 2025/26 91% of participants reported that they had learned practical tools to reduce feelings of isolation. 87% developed positive coping strategies to manage difficult emotions, 89% said they felt more comfortable seeking support when they needed it, and 84% reported improved participation in social activities.

Funding for the SIAL project was extended until March 2027, enabling GAMH to continue delivering targeted support to young people experiencing loneliness and social isolation and to build on the positive outcomes achieved to date.

Career Ready

GAMH continues to support young people through the Career Ready School Mentoring Programme by providing work experience opportunities within health and social care settings. The programme helps participants develop confidence, workplace skills and a greater understanding of potential career pathways, while supporting their personal and professional development.

During the year, GAMH welcomed a fifth-year pupil from Govan High School, providing practical experience and insight into the health and social care sector.

Young Adult Mental Health Service (YAMH)

The Young Adult Mental Health Service (YAMH) provides programmes for young people aged 16–25 who are experiencing mental health difficulties or emotional distress. Through weekly group sessions, participants are offered a safe and supportive environment in which to connect with peers, share experiences and develop practical life skills.

Young people are also encouraged to access wider opportunities available through the GAMH Community Hub, including training, wellbeing activities and volunteering opportunities. Facilities within the Hub include a community kitchen and café, radio room, IT suite, comfort rooms and community garden space, all of which contribute to creating an inclusive and welcoming environment.

MindWaves Project

As part of the YAMH programme, GAMH continues to work in partnership with MindWaves to deliver the weekly Creative Wellbeing programme. Through a range of arts-based activities, participants are encouraged to explore creativity as a means of improving wellbeing, building confidence and strengthening social connections.

Since July, participants have taken part in activities including zine-making, podcasting, craft workshops, cultural outings and therapeutic drawing and painting sessions. The programme has fostered creativity, peer support and meaningful social connections, while providing opportunities for self-expression and personal development.

The service will continue to evolve in response to the views and experiences of young people. Plans for the coming year include the introduction of the Trinity Arts Bronze Award from August 2026, further expanding opportunities for learning and achievement.

Gro Well Healthy Eating Project

The Gro Well Project supports young people to develop a positive relationship with food, nature and healthy living. Through weekly sessions in the Pollok Country Park garden, participants gain hands-on experience of planting, growing and harvesting food while learning about nutrition, budgeting, food systems and the impact of climate change. At the GAMH Community Hub, participants work together to plan, prepare and share healthy meals, developing practical cooking skills, confidence and teamwork. The project also provides opportunities to progress into volunteering roles, supporting ongoing personal development and community involvement.

Young Bakers Project

The Young Bakers Project takes place fortnightly and provides participants with opportunities to develop practical cooking and baking skills in a supportive group environment. Led by a professional baker, the workshops encourage creativity, teamwork and confidence while helping young people gain valuable life skills.

The project continues to be well received, providing a structured and engaging environment in which participants can learn new skills, build social connections and improve their confidence and independence.

Carers Support

GAMH North East Carers Service is commissioned to work with unpaid carers developing adult carer support plans and young carer statements identifying support needs and offering a wide range of supports for carers across the North East of Glasgow. Services include emotional support, information and advice, income maximisation, condition-specific training, peer support, emergency planning, and access to short breaks.

Raising awareness of unpaid carers and young carers continues to be a key priority. Over the past 12 months, our service has delivered more than 150 Carer Aware sessions across a variety of settings, including schools, primary care, third sector, statutory sector and community venues. These sessions play an important role in making services more carer aware ensuring carers are identified early in their caring role.

In addition, the development of our Carers Hub within the GHSCP Parkhead Hub has increased both the visibility and accessibility of the service. The hub has strengthened partnership working and referral pathways with health and social care colleagues.

As a result of a range of initiatives and the development of strong working relationships with a wide range of partners, referrals to the service increased significantly, with more than 750 adult and young carers receiving support during the year.

Training and peer support opportunities have continued to be an important source of support for carers. During the year 67 training and peer support sessions were delivered covering a range of condition-specific topics and wellbeing sessions while also creating opportunities for carers to connect with others who share similar experiences. Over 540 carers attended these sessions, helping to increase understanding of conditions, reduce isolation, and build confidence and resilience.

An increase in Time to Live funding from Shared Care Scotland meant we could expand opportunities for carers across Glasgow to access meaningful breaks from their caring roles. One new initiative was the introduction of a prepaid voucher scheme. Vouchers were purchased from a range of organisations and businesses, including Edinburgh Zoo, Itison, ATG Tickets as well as from local businesses including Refresh Spa, and Posture Hub. Carers choose from the vouchers available identifying activities and experiences that best suit their interests and circumstances.

GAMH North East Carers service allocated over £178,000 of funding through Time to Live, Carers Assistance Fund, and Carers Breaks programmes. As a result, over 800 unpaid carers and young carers benefited from opportunities to take a break and focus on their own wellbeing.

Glasgow Carers Partnership’s Respitality Initiative also experienced another successful year. Through partnerships with organisations across the hospitality, tourism, and leisure sectors, breaks and experiences were donated free of charge to carers. During the year, 68 breaks were allocated, benefiting a total of 137 individuals.

Our service continues to work collaboratively within Glasgow City Carers Partnership working with partner carer services in the North West and South of Glasgow. As part of this collaboration a citywide programme of wellbeing workshops were delivered funded through the Time to Live programme. These sessions provided carers throughout the city the opportunity to connect with others, share experiences, and develop practical strategies to support their physical and emotional wellbeing.

Moving forward GAMH North East Carers Service remains committed to continuing to grow and develop its provision, ensuring increasing numbers of unpaid carers and their families across the North East of Glasgow receive the support they need to maintain their caring roles and improve their wellbeing.

The GAMH Community Hub

The GAMH Community Hub was established in April 2025 following the transfer of staff and property from Flourish House to GAMH. Located at 23 Ashley Street on the edge of Glasgow’s West End, the Hub has quickly become a vibrant and busy multi-purpose community space.

The Community Hub offers a wide range of opportunities for volunteering, vocational skills development, personal development, wellbeing activities, and practical assistance for service users and staff across all GAMH services. Throughout the year, the Hub has delivered regular groups and activities directly, while also hosting activities provided by other GAMH projects, including the Young Adult Wellbeing Project and Self Directed Support.

Examples of directly delivered activities included:

• Weekly art groups and creative workshops

• Weekly allotment gardening and forest crafts

• Language courses

• Podcast production

• Cycling groups

• Games groups

The Hub has been busy from the outset and has provided a wide range of opportunities during what has been a highly successful inaugural year. In addition to supporting around 35 people each day through vocational and wellbeing activities, the Hub has also become a designated base for staff working within the North Service Centre, creating a unique shared community space for both staff and service users.

GAMH intends for the Hub model to provide ongoing, accessible support that enables individuals to rebuild their lives in meaningful and sustainable ways, where personal development, meaningful activity, and recovery are fully connected.

Employability at The Hub

The Hub operates on a meaningful activity model, enabling service users to develop vocational and soft skills while building confidence through participation in the day-to-day running of the Hub. Individuals are supported to take positive steps towards community volunteering and paid employment.

This supportive employability model focuses on developing soft skills through meaningful, real-world activities and the building of positive routines. Activities include catering, café service, administration, reception duties, and domestic tasks.

Alongside learning practical work skills, service users have become part of a supportive community where their contribution is valued and needed.

Notable highlights this year included:

• The successful delivery of Peer-to-Peer Vocational Training

• Three Hub members securing permanent employment

• Increased confidence, routine-building, and social connection among participants

• The continued growth of volunteering opportunities within the Hub

• Positive feedback from service users who described the Hub as welcoming, purposeful, and community-focused

One service user, Stuart, successfully secured a job in his local area as a school crossing patroller and had this to say about his involvement at the Hub.

I am grateful for all the support I have received from the GAMH Hub. I have issues with chronic fatigue and the Hub helped me build up my capacity for work and helped me believe I could achieve my goals. I recently started a job as a part time school crossing patroller for 8 hours per week. Having been out of work for so long this was the perfect job to get back into it. I’ve been helping kids cross a busy road and get to school safely. I like the responsibility and its so nice to hear them all thanking me!

The success of the Hub in its first year demonstrates the value of providing inclusive, recovery-focused environments where people can build skills, confidence, and connections within their community.

A Message from the Board of Trustees

2025/26 has been a landmark year for GAMH, marked by growth, positive change and important organisational developments. Throughout the year, we continued to strengthen and develop our services, working in partnership with statutory and community organisations to deliver support that enables people to recover from mental health challenges, support others in their lives, and build and sustain their own wellbeing.

A major milestone this year was the successful completion of our formal merger with Flourish House in April 2025, now known as the GAMH Community Hub. This represents a major step forward for the organisation, enhancing and expanding the range of services we offer, particularly in relation to employability and recovery-focused support. The GAMH Community Hub also represents an important community and social asset, strengthening local social infrastructure and supporting recovery, participation, inclusion and community connection. In its first year, the Hub has become a vibrant and well-used community space, providing opportunities for wellbeing, volunteering, skills development and meaningful activity, while helping people build confidence, develop positive routines and move towards employment and greater independence.

The Community Hub was not the only area of development during the year. We also invested in strengthening our digital infrastructure and communications. A new organisational website and enhanced social media activity have significantly increased GAMH’s online visibility and engagement, helping more people access information, support and referral pathways, while raising awareness of mental health services across the communities we serve.

This year, an independent evaluation of our Service Centres provided valuable insight into the impact of the support we offer and the difference it makes in people’s lives. The findings highlighted high levels of satisfaction among referrers and reinforced the importance of a service that is responsive, person-centred and tailored to individual needs.

The evaluation found that the Service Centres help people address a wide range of challenges, including mental health difficulties, social isolation, financial pressures, housing issues and access to essential services. It reported significant improvements in wellbeing, confidence, hope and sense of control, with some individuals describing the support as life changing. For many, the Service Centres provide a trusted source of support during periods of crisis, uncertainty or change.

The report also highlighted the distinctive role our Service Centres play within Glasgow's wider mental health and social care system. Partners described them as a vital ‘safety net’, filling gaps in provision and responding to increasing levels of need and complexity within our communities.

As Trustees, we are encouraged by these findings and grateful to our staff, volunteers and partners whose commitment makes this impact possible. We will use the evaluation’s recommendations to strengthen and develop the service further, ensuring we continue to meet the changing needs of the people and communities we support.

Our Compassionate Distress Response Service (CDRS) continues to play a vital role within Glasgow’s mental health support system, providing compassionate, non-clinical support to people experiencing emotional distress. During the year, the service received 4,900 referrals, resulting in more than 40,000 support calls and visits across its in-hours, out-of-hours and young people’s services. By providing timely emotional support, practical coping strategies and connections to further sources of help, CDRS helps people manage distress and access support when they need it most.

The service also continued to evolve through new partnerships and service developments. This included piloting support for young people aged 14–15 in partnership with CAMHS and Youth Health Services and completing a successful referral pathway pilot with Police Scotland, which demonstrated the benefits of collaborative approaches to supporting people experiencing distress. CDRS staff also contributed to workforce development and service improvement through partnership work with emergency services, NHS colleagues and Suicide Prevention Scotland, sharing knowledge and promoting compassionate responses to people in crisis. Feedback from people using the service continues to highlight the importance of being listened to, understood and supported during some of the most challenging periods of their lives.

Supporting young people’s mental health and wellbeing remained an important part of our work throughout 2025/26. Through our Social Isolation and Loneliness Project and Young Adult Mental Health Service, we continued to provide opportunities for young people to build confidence, develop coping skills, improve wellbeing and create meaningful social connections. A range of group activities, creative programmes, employability opportunities and wellbeing initiatives helped reduce isolation while supporting personal development and recovery, with many young people also benefiting from opportunities available through the GAMH Community Hub, including volunteering, skills development and creative wellbeing activities. We were particularly pleased to secure continued funding for the Social Isolation and Loneliness Project until March 2027, enabling us to continue supporting young people at a time when demand for mental health and wellbeing services remains high.

GAMH North East Carers Service continues to play a vital role in supporting unpaid carers and young carers across the North East of Glasgow. During the year, more than 750 carers received support through a wide range of services including information and advice, emotional support, training, peer support and access to short breaks. Increased awareness-raising activity and the development of the Carers Hub strengthened partnerships and improved access to support, while over 540 carers participated in training and peer support opportunities.

Through a range of short break and respite opportunities, more than 800 carers were also supported to take time away from their caring responsibilities and focus on their own wellbeing. These opportunities were made possible through Time to Live, the Carers Assistance Fund, Carers Breaks funding and the Glasgow Carers Partnership Respitality initiative.These achievements reflect the dedication of staff and partners in ensuring carers receive the recognition, support and opportunities they need to sustain their caring roles and improve their quality of life.

Our registered care services play a vital role in supporting people experiencing mental health difficulties across Glasgow. During the year, the Service Centres supported 1,679 individuals through early intervention and preventative support, while the Self-Directed Support Service provided tailored support packages to 117 people, helping people improve their wellbeing, maintain independence and achieve meaningful personal outcomes. Both services responded to increasing levels of need and complexity, including the impact of financial hardship, trauma and social isolation, while maintaining a strong focus on recovery, choice and person-centred support.

To improve responsiveness and reduce waiting times, we introduced a new First Response and Early Support Team, providing quicker access to assessment and support and creating a more streamlined referral pathway.

The quality and impact of our services were further recognised through a successful unannounced Care Inspectorate inspection in September 2025. The inspection awarded Very Good ratings in key areas of service delivery, providing independent assurance of the quality of support delivered across our registered services.

The wider social care context has, however, remained highly challenging throughout 2025/26. The most recent data published by Public Health Scotland showed that there were 720,119 days spent in hospital by people delayed in their discharge during 2024/25—the highest figure recorded—highlighting the sustained pressure across both health and social care systems, with delayed discharge contributing directly to increased demand on community-based mental health support. While the reasons are complex, delays often reflect gaps in the availability of appropriate care and support in the community. Delays in discharge mean that people are remaining in hospital when they no longer need to be there, with clear consequences for their physical and mental wellbeing. At the same time, ongoing funding challenges continue to limit the capacity of social care providers to respond.

Driven by headlines such as these, the role of social care can often be misinterpreted as being solely about alleviating delays in hospital discharge. This is not the case. Social care is central to supporting people to live well and independently. High-quality, community-based mental health support—shaped by the voices and experiences of the people who use services—supports early intervention and recovery and helps prevent crisis, reducing the need for more intensive statutory intervention. In Glasgow, these challenges are particularly acute.

High levels of deprivation and persistent inequalities continue to impact mental health and wellbeing, while demand on primary care and HSCP services remains high. Ongoing service review and prioritisation across the system add further pressure. Within this context, GAMH continues to respond to increasing and more complex need, while remaining focused on delivering high-quality, person-centred support. Ongoing service review and prioritisation across the system add further pressure. Within this context, GAMH continues to respond to increasing and more complex need, while remaining focused on delivering high-quality, person-centred support. Grounded in our commitment to lived experience, we work in partnership to help shape more sustainable, community-based solutions—ensuring that people are supported not only to leave hospital, but to live well in their communities.

Supporting and developing our workforce remains a key priority. During the year, staff accessed a wide range of learning and development opportunities designed to strengthen professional skills and support the delivery of safe, effective and person-centred services. We were particularly pleased that our SQA Approved Learning Centre achieved the highest possible rating of “High Confidence” across all inspection areas, reflecting the quality of our learning and development systems. We also continued to support the development of the wider health and social care workforce through student placements, apprenticeship opportunities and partnerships with education providers. Recognising the emotional impact of working in trauma-informed services, we introduced training on vicarious trauma to support staff wellbeing and resilience. GAMH also continued to contribute to wider sector development through our “Wave after Wave” training programme, co-designed with people bereaved by suicide and delivered as part of Glasgow’s Suicide Prevention Training Programme. Throughout our learning and development activity, the involvement of people with lived experience remains central, helping to ensure our services continue to reflect the needs, experiences and aspirations of the people we support.

Supporting the wellbeing of our staff and volunteers remains central to our approach. We continue to prioritise Fair Work principles, with a focus on ensuring these are reflected in everyday practice as well as in our organisational policies. Alongside our annual employer self-assessment, this year we piloted the national Fair Work staff survey, enabling us to compare organisational perspective with staff experience across the five Fair Work dimensions. The results reflect a strong overall position, particularly in relation to job security, access to development opportunities and a positive working environment. Feedback also highlighted areas where we can strengthen engagement with staff, particularly by demonstrating more clearly how their views influence organisational decision-making. We will use these insights to further develop our approach to workforce engagement, communication and wellbeing, ensuring that GAMH continues to provide a fair, supportive and inclusive place to work

Equality, human rights and inclusion remain central to our values and approach. During the year we strengthened staff awareness and understanding through equality, diversity and human rights training, including work delivered in partnership with the Third Sector Human Rights and Equalities Project. We also reviewed and updated organisational policies in line with new legislation and continued to promote rights-based approaches across our services, helping to ensure that the people we support are treated with dignity, respect and fairness.

We built on our commitment to Fair Work, staff wellbeing and a positive employment offer. Following the removal of zero-hours arrangements for relief staff last year, we further improved pay, terms and conditions during 2025/26 through a 3% pay uplift, an additional day of annual leave for all staff, enhanced Life Assurance provision and a one-off recognition payment in December 2025. We also maintained our accreditation as a Scottish Living Wage Employer and continued to provide a wider staff benefits package, including enhanced sick pay, employee counselling, family leave, paid travel time, travel expenses and wellbeing support payments. These measures reflect our commitment to valuing staff, supporting wellbeing, and sustaining the stable, motivated and skilled workforce needed to deliver high-quality services.

Financially, GAMH remains in a strong and sustainable position. We have continued to manage resources efficiently, ensuring that most of our income is directed towards frontline service delivery. As with last year, our governance costs remain well within OSCR's best-practice guidelines of 10%–12%, reflecting our commitment to responsible financial management and ensuring that resources are focused on delivering positive outcomes for the people and communities we support.

As Trustees, we are proud of what GAMH has achieved during the year. From supporting people experiencing distress and mental health difficulties to helping carers, young people and communities thrive, our services continue to make a meaningful difference in the lives of thousands of people across Glasgow and beyond. The successful integration of the GAMH Community Hub, continued investment in our workforce, and strong evidence of the impact and quality of our services provide firm foundations for the future.

We would like to thank our staff, volunteers, people who use our services, carers, partners, funders and supporters for their continued commitment, trust and collaboration. Their contribution is at the heart of everything we achieve. While challenges remain across the mental health and social care landscape, we remain committed to delivering high-quality, compassionate and recovery-focused support, and to ensuring that people experiencing mental health difficulties have access to the opportunities, support and connections they need to live fulfilling lives.

J. Stewart Wood

Chair

For the year ended 31 March 2026, the Statement of Financial Activities shows total incoming resources of £5.319 million (2025: £3.845 million) and total outgoing resources of £4.551 million (2025: £3.718 million). These totals result in net incoming resources of £768,201 (2025: £126,326). This has resulted in an increase in total funds, with total funds at the year-end of £2.645 million compared to £1.877 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 £X (2025: £973,668) 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

Looking ahead to 2026/27, GAMH will continue to build on the significant developments achieved during the past year. A key priority will be maximising the opportunities created through the successful integration of GAMH Community Hub, strengthening its role as a centre for recovery, wellbeing, meaningful activity, volunteering and employability. We will continue to develop the Hub as a shared community resource that supports people to build confidence, skills and social connections while creating new opportunities for partnership working and service innovation.

We will also continue to strengthen our core mental health support services. Building on the findings of the independent Service Centre evaluation, we will implement recommendations designed to improve service accessibility, referral pathways and communication with partners. This will include progressing plans to rebrand the Service Centres as the GAMH Community Recovery Service, helping to better reflect the preventative, recovery-focused and community-based nature of the support provided.

The organisation will continue to respond to increasing levels of need and complexity across communities, including the impact of poverty, social isolation, trauma and health inequalities. We will work closely with statutory, third sector and community partners to ensure people can access timely, person-centred support and opportunities for recovery.

Workforce development will remain a key priority. We will continue to invest in learning and development, staff wellbeing, Fair Work practices and equality and human rights approaches, recognising that a skilled, supported and motivated workforce is essential to delivering high-quality services.

We will also continue to strengthen our digital infrastructure and communications. Building on the successful launch of our new website and enhanced social media presence, we will further develop digital engagement and accessibility to ensure people can easily access information, support and opportunities across GAMH services.

Financial sustainability will remain a central focus for the Board and senior management team. We will continue to pursue opportunities for service development, partnership working and sustainable growth while maintaining effective governance, strong financial management and a clear focus on delivering positive outcomes for the people and communities we support.

The Board will also continue to review how the organisation’s reserves are managed to ensure that charitable funds remain secure while generating appropriate returns. As part of this work, we plan to introduce enhanced cash management arrangements during 2026/27, helping to maximise the value of available resources while maintaining a prudent and low-risk approach. This will support the long-term financial sustainability of the organisation and help ensure that as much of our income as possible is directed towards delivering positive outcomes for the people and communities we support.

Despite ongoing challenges across the health and social care landscape, we remain confident in the strength of our services, workforce, partnerships and organisational values. GAMH will continue to champion recovery, inclusion, human rights and lived experience, ensuring that people experiencing mental health difficulties have access to the support, opportunities and connections they need to live fulfilling lives.

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:

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 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 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.

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, members, 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 regular reports on business risk and oversee the implementation of the charity's risk management strategy. This includes identifying the principal risks facing the organisation, assessing their likelihood and potential impact, and ensuring that appropriate mitigation measures are in place.

The Trustees are mindful of their responsibilities to protect the independence of the charity, provide strategic direction and act as guardians of the organisation's values and principles. Our approach to risk management reflects these obligations by ensuring that financial challenges and changes within the external environment are regularly reviewed and used as opportunities to strengthen sustainability, diversify income streams and reduce reliance on any single source of funding.

The Board of Trustees has overall responsibility for risk management and the promotion of good corporate governance. Effective systems are in place to identify, monitor and manage significant risks, while supporting informed decision-making and long-term planning. This is achieved through the implementation of the organisation's Strategic Risk Management Policy and the maintenance of a comprehensive Strategic Risk Register.

The Strategic Risk Register records all strategic risks and details the mitigating actions and responsibilities associated with each risk. The Board is satisfied that robust processes are in place to identify and evaluate key risks and that appropriate controls and action plans are implemented to manage those risks effectively. Risks are reviewed throughout the year, and the register is formally considered by the Board on an annual basis.

As part of the charity's risk management framework, an annual review of insurance arrangements is undertaken to ensure appropriate levels of cover are maintained. This includes public liability, professional indemnity and cyber security insurance. During 2025/26, the charity reviewed and renewed its cyber security insurance in response to the continuing increase in cyber threats affecting organisations across all sectors.

The principal risks and uncertainties facing the charity continue to be the protection of the interests and wellbeing of our more vulnerable beneficiaries and our dependence on public sector funding to support the delivery of essential services, as noted below in connection with our reserves policy. In particular, the limited contribution that many public sector contracts make towards the charity's core operating costs remains an ongoing concern, both for GAMH and for the wider third sector in Scotland.

Recent reports from the Scottish Council for Voluntary Organisations (SCVO) and other sector bodies continue to highlight concerns around financial sustainability, rising operating costs, workforce recruitment and retention, increasing demand for services, and ongoing uncertainty in public sector funding and commissioning arrangements.. These pressures are particularly significant for organisations delivering essential community-based support services.

The Trustees monitor developments across the third sector and recognise that many organisations continue to face challenges in securing sustainable funding while responding to increasing levels of need within local communities. The charity also remains mindful of the potential impact of rising employment costs, inflationary pressures and workforce shortages on service delivery and organisational sustainability.

The Trustees regularly assess the potential impact of these external risks on the charity's financial position, workforce capacity and ability to deliver services. The Board remains committed to maintaining strong financial oversight, effective workforce planning and a diversified funding base to ensure that GAMH can continue to deliver high-quality services and support to those who need them most.

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.

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

The Trustees' report was approved by the Board of Trustees.

Opinion

We have audited the financial statements of Glasgow Association For Mental Health (the ‘charity’) for the year ended 31 March 2026 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 2026 and of its incoming resources and application of resources, for the year then ended;

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.

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.

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' report; 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.

As explained more fully in the statement of Trustees' responsibilities, 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.

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.

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.

Dains Audit (Scotland) 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.

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

All income and expenditure derive from continuing activities.

The notes on pages 29 to 44 form part of these financial statements.

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

The notes on pages 29 to 44 form part of these financial statements.

The notes on pages 29 to 44 form part of these financial statements.

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).

The financial statements have been prepared in accordance with the charity's Articles of Association, 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 amounts 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.

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.

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.

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.

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.

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.

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:

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.

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).

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, 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.

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 payments 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.

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

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

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.

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 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.

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 of 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 15 to the financial statements.

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

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.

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 is 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.

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.

Mental Health Services

Mental Health Services

Investments

Mental Health Services

Mental Health Services

Project activities and costs

Premises costs

Running costs

Legal and professional

Interest and finance charges

Governance costs includes payments to the auditors of £10,000 (2025: £9,800) for audit fees.

During the year one (2025: one) of the charity's Trustees received remuneration and benefits (including pension contributions) from the charity of £101,742 (2025: £129,733). 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 2026 (2025: £nil).

A premium of £500 (2025: £500) was paid for trustees' indemnity insurance.

The average monthly number of employees during the year was:

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.

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 £93,594 (2025: £82,459).

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,

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 2026 and following this valuation employer's contributions.

Employer's contributions for the period 31 March 2026 amounted to £36,000.

The assumed life expectations on retirement at age 65 are:

Life expectancy is based on the Fund's VitaCurves with improvements in line with the CMI 2022 model, with a 25% weighting of 2022 data, a 0% weighting of 2021 (and 2020) data, standard smoothing (Sk7), initial adjustment of 0.25% 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:

Amounts relating to other comprehensive income:

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

Movements in the present value of defined benefit obligations:

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

Movements in the fair value of plan assets:

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

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:

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.

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