REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
FOR |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
FOR |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
Page |
Report of the Trustees | 1 | to | 8 |
Independent Examiner's Report | 9 |
Statement of Financial Activities | 10 |
Balance Sheet | 11 | to | 12 |
Notes to the Financial Statements | 13 | to | 19 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
OBJECTIVES AND ACTIVITIES |
Objectives and aims |
Stepping Stones was established with a mission to provide our communities with a range of services that will have a positive impact on their mental health and well-being and will inspire hope, recovery and tackle stigma and prejudice. Our aims and objectives are; |
- To provide support and promote well-being to individuals and families in West Dunbartonshire and the wider community, giving them the opportunity to cope with and recover from issues that affect their mental health and well-being; |
- To provide a network of self-help groups that empowers and enables members of Stepping Stones to develop peer support opportunities and participate more effectively within the wider community; |
- To provide counselling, therapies and support in the relief of issues that affect mental health and well-being; |
- To ensure mental health stigma is tackled when it exists, demonstrating ongoing commitment to anti-discriminatory practice, equality and diversity; |
- To promote and organise co-operation in the achievement of the above objects.. |
Throughout the year, we have remained steadfast in our dedication to fulfilling our mission and creating a positive impact on the lives of individuals and the community as a whole. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
ACHIEVEMENT AND PERFORMANCE |
Vision and Mission |
Vision |
We want people who experience distress and poor mental health to be able to access great support in their communities and regain control. |
Mission |
To provide our communities with a range of services that will have a positive impact on their mental health and well-being and will inspire hope, recovery and tackle stigma and prejudice. |
Strapline |
Stepping Stones - to wellness, well-being and recovery. |
Key Achievements and Milestones: |
In total, 854 people referred or signposted to the service. This was an increase of 17% on the previous year. 655 (77%) people attended their initial assessment appointment and 443 (68%) attended their first 1:1 support appointment or group activity. |
The past year saw us undertake a number of pilots as we came out of the pandemic. |
Distress Service (21 March 2022 - 30 September 2022) |
This pilot, initially funded by West Dunbartonshire Health and Social Care partnership, ended after 5 months. The outcomes achieved were notable as outlined below. |
Distress Service Activity and Interventions: |
- 111 distressed persons in total used the service; |
- 52 assessments attended following contact with the service; |
- 23 distressed persons had brief interventions; |
- 245 attendances via face to face or telephone/video calls; |
- 4 distressed persons were signposted to other services; |
- 3 distressed persons did not follow up their initial enquiries. |
Digital Stepping Stones (DSS) (1 September 2021 - 1 September 2022) |
This pilot was funded by the Scottish Council for Voluntary Organisations and ended after one year. The project provided support to people who were excluded from services because of limited digital skills and/or capacity to access the appropriate equipment and support to develop these skills. 10 service members benefitted from this pilot. |
Recovery College (31 January 2022 - 30 October 2022) |
This pilot was funded by the Community Renewal Fund, overseen by West College Scotland and Working4U. The project linked service members to new learning opportunities through micro-skills. 61 service members participated in this pilot. |
Bereavement and Loss Support Service (1 January 2021 - 31 December 2022) |
This pilot was commissioned through West Dunbartonshire Health and Social Care Partnership. This service was well received and comprised of one to one counselling and general bereavement support, therapeutic group work and a peer support group. |
Conclusions made on the Pilot Projects |
It was interesting to develop the support opportunities which added to the existing services Stepping Stones already delivers. It was interesting to develop the support opportunities which added to the existing services Stepping Stones already delivers. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
The Distress Service pilot was the second pilot facilitated by Stepping Stones following on from work around the Distress Collaborative and working with partners to develop our local response to distress. We noted that whilst there are national distress programs operating in the local area, our approach was warmly received by those who used the service and referrers. We supported in excess of 100 people and the feedback we received by those who used it was positive. |
The Recovery College was very successful in the short period in which it was facilitated. Service members bought in to the new way of delivering group activity, with a focus on mental health education and reduction in social isolation. Both of these elements were important as we moved out of the pandemic. Feedback received from our service members will inform our approach as we move forward. |
The Digital Stepping Stones project was an opportunity for our service members and staff to develop their digital skills. It is common knowledge that the best way to learn about a subject is to teach it. In this new age of hybrid and remote working for staff and service members, we recognise the importance of building on this learning. Technology is developing in every aspect of life. |
The two year Bereavement and Loss Pilot was very successful. As we moved out of the pandemic, it was important that the residents in West Dunbartonshire had access to a service that was local and offered face to face support. Remote support was available for those who required it. Group interventions were also popular and we have developed a sustainable bereavement peer support group which will offer support to people on an informal basis, supporting them through bereavement anniversaries and other triggers. |
Overall, the pilots have presented a good development opportunity for Stepping Stones. It has shown that we have a fairly strong, multi skilled team who are open minded about their work and happy to challenge themselves and try new things. The service benefitted from the recruitment of new staff including those with lived experience of mental health problems. The feedback from all the pilots has been excellent and they have been well received. |
Consequently, we have been working on the development of a new Resilient Communities strategy. As a user led organisation, key to the success of the strategy is to ensure that we embed our values and outcomes in to all aspects of our work, with a rejuvenated emphasis on the development of peer support in our communities and ensuring that a partnership approach continues. |
Programs and Services: |
Individual Support |
Individual Support is general 1:1 mental health support with service members who require longer term support because their life has many complexities impacting their ability to cope. The support offered asks service members to complete a support plan with short term goals, which is then reviewed on a 3-6 monthly basis. In the past year we supported 158 people in this service. |
Service member feedback |
"Having a safe space to talk, talking to the same person each time meaning they knew my story. The advice I got. The print outs I got to take home. The confidence. The physical things the Support Worker done for me like phoning my social worker, researching things for me. Now I have finally met my social worker because of the Support Worker. I now have info on 2 or 3 allotments because of the Support Worker." |
"I reduced self-harming behaviour and now I am able to look at situations differently and walk away from violent situations." |
1:1 Peer Support Work |
The service incorporates our Peer Support Work service which accepts referrals from Goldenhill and Riverview Mental Health Resource Centres only. Resource Centre patients who are referred must not be discharged by the referring agency until their case is reviewed and the patient is comfortable with the new support arrangement. This joint working approach aims to ease patient stress and worries associated with the new support arrangements. In the past year we have supported 37 people in the Peer Support Work service. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
4.2 Person Centred Counselling |
The key objectives of the counselling service is to provide a talking therapy that can help people to take greater control of their life and improve their confidence. It does not specifically focus on the past or present but instead it allows the person to turn the focus on what is important to them now. Counselling is non directive and is underpinned by the counselling core conditions of empathy, congruence and unconditional positive regard. This allows for the service member to grow confidence, experience personal development and achieve self-care and acceptance. The support usually lasts for 8-12 sessions with possible extensions. In the past year we have supported 237 people in the Person Centred Counselling Service. |
Person Centred Counselling Feedback |
"My counsellor was a very professional, caring and understanding person. She made me see things in a better light and helped me with anger towards others that I felt after losing my parents." |
"It's been really helpful to find a more compassionate way of dealing with my problems and being a bit kinder to myself." |
"My mind-set has improved drastically, the support has been overwhelming. I feel confident in making decisions in addition to gaining support from counsellor. My mental health has improved and physical health." |
Guided Self Help |
The key objectives of the guided self-help service is to provide support to people who may be experience stress or low levels of anxiety. The service is based on Cognitive Behavioural Therapy is delivered over 4-6 sessions that may take place over 8-12 weeks. The service is collaborative in its approach and service members may have been session exercises to undertake including the completion of diaries, questionnaires or workbooks. In the past year we have supported 130 people in the service. |
Guided Self Help Feedback |
"Being shown techniques to objectively look at my own problems and build on from there, this has been great for me and I hope others can benefit from the help." |
"The Support Worker was instrumental in helping me through a very difficult period of my life personally and professionally. She enabled me to contextualise and understand that I am not alone and need to seek support to get through unexpected difficulties. This is the first time in my life I have experienced such a situation and I am in no doubt that the professional guidance and steer was pivotal in being able to cope in real time and also to visualise a positive future. Focusing on what I can change and what I cannot, helped wasting energy and diverting my focus to what was achievable. On a personal level, it was insightful to realise that I was most likely being very hard on myself and this was unhelpful to my recovery." |
Group Work |
Peer Support Groups |
Social Groups - These opportunities were facilitated in Dumbarton and Clydebank at least 40 times per year each. Group activity includes micro learning opportunities in mental health and occasional guest speakers. The groups are co-produced with service members, are 2-3 hours in length and have approximately 8-12 attendees. |
Bereavement and Loss Group - is held 10 times per year lasting approximately 2 hours and have 4-6 attendees. The group is an opportunity for service members to access support during difficult periods following bereavement, with a recognition that support may be required for service members experiencing complex grief reactions following bereavements during the Covid-19 lockdowns. |
Women's Support Group - is held weekly approximately 40 weeks of the year lasting 2 hours and have 4-6 attendees. The gender based group focusses on activities, psychoeducation and discussions that aim to improve the mental health of women. |
Relaxation Classes - these classes are held approximately 40 times per year for one hour and have 6-10 attendees. They support stress management by supporting participants to learn belly breathing and mindfulness. |
Physical Activity Groups |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
Walking Groups are offered through the Scottish Health Walk Network (walk leader training carried out with 2 staff, 3 service members with more training sessions for service members planned) - 25 times per year and have 4-6 attendees. Participants are supported to join other physical activity programmes facilitated by local groups. |
Tai Chi Classes - these classes are held on regular basis approximately 40 times per year for one hour and have 6-10 attendees. They support stress management by supporting participants to undertake belly breathing, gentle exercise and movement. |
Self-Management Courses |
Peer2Peer (6 week course) - This vocational training course, focussing on recovery from mental health problems, enables individuals who have experienced mental health problems to become Peer Support Workers to those who are currently living with similar difficulties. We plan to facilitate this course 1-2 times per year and have 6-10 attendees. |
Wellness Recovery Action Planning (6 week course with a call back) - This course is a self-management tool that enables individuals to learning more about themselves and the things that help them recover and stay well. We plan to facilitate this course 1-2 times per year and have 6-10 attendees. |
In the past year we have supported 170 people in our group support services. |
SERVICE DEVELOPMENTS |
Premises |
We identified a suitable premises within the Social Economy Centre, in central Clydebank, previously tenanted by West Dunbartonshire Citizens Advice Bureau. The premises required a few adaptations to the layout which put back the expected entry date. It is expected that Stepping Stones will move to the new premises within early in the next financial year. |
Following discussions with the Ben View Resource Centre, we leased an office in the building to facilitate our support services in the Dumbarton area. This increases our accessibility for local people unable to travel to Clydebank. |
We have accessed a space for one-to-one support in the newly built Clydebank Health and Care Centre and have an arrangement that our Peer Support Worker service will meet with people within the Riverview Resource Mental Health Resource centre in Dumbarton. |
Furthermore, we leased an accessible space within the Clydebank Library to facilitate a number of groups that support equality and inclusion. |
Mental Health and Wellbeing in Primary Care Services Recovery Fund Development (MHWPCS) |
Stepping Stones had participated in the development of the MHWPCS which supported the delivery of actions set out in the Scottish Governments Mental Health Transition and Recovery Plan, responding to the mental health need arising from the pandemic. The plan required input from statutory and third sector partners and from people with lived experience developing a local response to Primary Care mental health needs. Despite the level of collaboration and work involved, undertaken by stakeholders, the development was postponed. The development will be reviewed in the next financial year to see if the plans can be progressed. |
FINANCIAL REVIEW |
Principal funding sources |
The organisation's principal funding source is an ongoing contract with WDHSCP. |
In addition, each year the company fundraises by applying for grants and receives donations from service members. The company recognises that where possible contributions and donations from service members are an untapped resource and will look at ways to harness support from service members to generate donation income. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
FINANCIAL REVIEW |
Investment policy and objectives |
The trustees have considered the most appropriate policy for investing funds. Funds received in advance of expenditure are placed in an investment account to raise a higher level of interest. The trustees carried out an exercise to review investment opportunities for cash surplus currently held in a low interest bank account. The trustees have identifies an investment vehicle that will support the development of a growth fund ensuring any finances invested will be exposed to moderate risk working within the environmental, social and governance framework. |
Reserves policy |
The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves') held by the charity should be six months of the core resources expended. At this level the trustees feel that they would be able to continue the operation of the charity in the event of a significant drop in funding. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. It has charitable status and is registered with the Office of the Scottish Charities Regulator (OSCR). The company's governing document consists of the Memorandum and Articles of Association. |
The liability of each of the guarantors in the event of winding up is limited to £1. |
Recruitment and appointment of new trustees |
Following the changes to the Memorandum and Articles of Association in 2016, the recruitment pool of trustees has been widened and Stepping Stones is working to ensure that trustees have a broad mix of appropriate skills that will assist the organisation in its activities. Therefore, new trustees are recruited, on an ongoing basis, from the Service Members of Stepping Stones and in wider recruitment drives from the general public. All new trustees are given in-house training on the requirements of the role as a trustee. |
External training is provided, as and when required, to assist the trustees in their development. |
New trustees are familiarised with their role and responsibilities along with that of other trustees of the charity. They also receive copies of the last annual accounts, strategy and charity report for information and also relevant documentation about the range of services that are provided. |
Trustees are expected to play an active part in the development and monitoring of strategic plans through attendance at meetings or facilitated workshops. Also, trustees may use their expertise in the sub groups or working groups facilitated by the organisation. Trustees also represent and support Stepping Stones in negotiations with the West Dunbartonshire Health and Social Care Partnership at various partnership events. |
A delegated trustee is responsible for representing the board of directors during staff recruitment. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Organisational structure |
Members of the Board of Directors are also trustees of the charity as per requirement in charity law. Directors are elected at our Annual General Meeting (AGM) and may be appointed at other times during the year. The member directors shall serve on the board for a period of 3 years and upon expiry of that 3-year period, they may stand for re-election. The maximum number of directors is twelve, however, Stepping Stones is historically a user led organisation, therefore, out of the maximum number of directors, no more than eight shall be Member Directors and no more than four shall be Co-opted Directors. In terms of Director meetings, a minimum of three Directors should be present, but in all meetings, a majority of those Directors in attendance should be Member Directors. |
The Board of Directors has overall responsibility for the strategic management of the company. The Operations Director is a member of the Board of Directors and a place on the Board is reserved for a representative from WDHSCP but neither has voting rights. |
Day to day responsibility for running the organisation is delegated to the Operations Director, whose role is to ensure that Stepping Stones meets the objectives as set out in the strategic plan. The Operations Director has responsibility for ensuring that Stepping Stones delivers quality services for people who experience mental health problems in West Dunbartonshire. This includes ensuring the service is delivered in a safe and competent manner, working with those who use the service to support them to develop coping strategies and build resilience. The Operations Directors role is to support the team to meet the contract requirements with the WDHSCP as well as the other funders who contribute to the work of the organisation. |
Stepping Stones' Member Conversation Groups comprises of members meet regularly to discuss the future direction of Stepping Stones services as well as local, Scottish and Central Government initiatives that may have an impact on them. The groups are open and organic and meet in the three main population centres of West Dunbartonshire. |
Related parties |
Stepping Stones is guided by local and national initiatives around mental health and well-being, such as, the Regulation of Care (Scotland) Act 2001, Scottish Social Services Council Codes of Practice and takes note of the Scottish Governments Mental Health Strategy and other developments in the pursuance of its objectives. |
Stepping Stones is registered with the Care Inspectorate |
Locally, Stepping Stones has a partnership with the WDHSCP and meets regularly with colleagues of that body to address and identify issues that are affecting the local population, including an input into wider population issues. Stepping Stones holds membership and affiliations with the West Dunbartonshire Mental Health Forum, The Alliance Scotland, the Poverty Alliance and the Glasgow Council for Voluntary Service. Stepping Stones is a Disability Confident Employer and an accredited Living Wage Employer. |
Stepping Stones has established strong working links with the local NHS Primary Care and Community Mental Health Teams and established referral processes, which make referrals to the service more accessible. |
Risk management |
The trustees understand their fiduciary duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. |
The Board of Directors monitors potential operational and financial risks and reviews systems and a process to ensure the risks are mitigated as far as is possible. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MARCH 2023 |
Registered office |
Trustees |
Independent Examiner |
D M McNaught & Co Ltd |
Chartered Accountants |
166 Buchanan Street |
Glasgow |
Lanarkshire |
G1 2LW |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
I report on the accounts for the year ended 31 March 2023 set out on pages ten to nineteen. |
Respective responsibilities of trustees and examiner |
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. |
Basis of the independent examiner's report |
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. |
Independent examiner's statement |
In connection with my examination, no matter has come to my attention : |
(1) | which gives me reasonable cause to believe that, in any material respect, the requirements |
- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and |
- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations |
have not been met; or |
(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
Stuart McBean, CA |
The Institute of Chartered Accountants of Scotland |
D M McNaught & Co Ltd |
Chartered Accountants |
166 Buchanan Street |
Glasgow |
Lanarkshire |
G1 2LW |
29 September 2023 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
STATEMENT OF FINANCIAL ACTIVITIES |
FOR THE YEAR ENDED 31 MARCH 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Charitable activities | 3 |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 191,613 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
BALANCE SHEET |
31 MARCH 2023 |
2023 | 2022 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 9 |
CURRENT ASSETS |
Debtors | 10 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 11 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 12 |
Unrestricted funds | 186,423 |
Restricted funds | 5,190 |
TOTAL FUNDS | 191,613 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) (REGISTERED NUMBER: SC213904) |
BALANCE SHEET - continued |
31 MARCH 2023 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MARCH 2023 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Allocation and apportionment of costs |
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It included both costs that can be allocated directly to such activities and those costs of in indirect nature necessary to support them. |
Governance costs include those costs associated with meeting the constitutional and strategic requirements of the charity and include audit fees and costs linked to the strategic management of the charity. |
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Office equipment and fittings | - |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
1. | ACCOUNTING POLICIES - continued |
Pension costs and other post-retirement benefits |
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
2. | DONATIONS AND LEGACIES |
2023 | 2022 |
£ | £ |
Donations and other income |
3. | INCOME FROM CHARITABLE ACTIVITIES |
2023 | 2022 |
Activity | £ | £ |
Grants | Support activities | 399,065 | 336,365 |
Grants received, included in the above, are as follows: |
2023 | 2022 |
£ | £ |
WDC MISG Contract Income | 218,767 | 208,781 |
NHS GG&C Counselling Contract Income | 70,236 | 65,403 |
WDC Action 15 Contract Income | 34,542 | 32,166 |
Robertson Trust Grant Income | 17,000 | 17,000 |
SCVO Digital SS Income | 2,491 | 7,472 |
WDC Kickstart Grant Income | 2,096 | 5,543 |
Scottish Social Services Council VSDF Grant Income refunded | (2,400 | ) | - |
NHS GG&C Bereavement & Loss Grant Income | 11,000 | - |
NHS GG&C Distress Grant Income | 18,000 | - |
Wood Foundation YPI Grant Income | 6,000 | - |
West College Scotland Recovery Grant Income | 21,333 | - |
399,065 | 336,365 |
4. | SUPPORT COSTS |
Governance |
Operational | costs | Totals |
£ | £ | £ |
Support activities | 377,592 | 3,962 | 381,554 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
5. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Depreciation - owned assets |
6. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. |
Trustees' expenses |
Trustees are reimbursed for any out of pocket expenses, principally travelling expenses, on production of a valid receipt. |
7. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Staff |
8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 167,335 | 6,106 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
TOTAL FUNDS CARRIED FORWARD | 186,423 | 5,190 | 191,613 |
9. | TANGIBLE FIXED ASSETS |
Office |
equipment |
and |
fittings |
£ |
COST |
At 1 April 2022 and 31 March 2023 |
DEPRECIATION |
At 1 April 2022 |
Charge for year |
At 31 March 2023 |
NET BOOK VALUE |
At 31 March 2023 |
At 31 March 2022 |
10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Other debtors |
Prepayments |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Deferred grant income |
Accrued expenses |
12. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 186,423 | 19,207 | 205,630 |
Restricted funds |
Renewals and Repairs Fund | 5,190 | (779 | ) | 4,411 |
TOTAL FUNDS | 18,428 | 210,041 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 399,982 | (380,775 | ) | 19,207 |
Restricted funds |
Renewals and Repairs Fund | - | (779 | ) | (779 | ) |
TOTAL FUNDS | ( |
) | 18,428 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.22 |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 167,335 | 19,088 | 186,423 |
Restricted funds |
Renewals and Repairs Fund | 6,106 | (916 | ) | 5,190 |
TOTAL FUNDS | 173,441 | 18,172 | 191,613 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
12. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 336,863 | (317,775 | ) | 19,088 |
Restricted funds |
Renewals and Repairs Fund | - | (916 | ) | (916 | ) |
TOTAL FUNDS | 336,863 | (318,691 | ) | 18,172 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 167,335 | 38,295 | 205,630 |
Restricted funds |
Renewals and Repairs Fund | 6,106 | (1,695 | ) | 4,411 |
TOTAL FUNDS | 173,441 | 36,600 | 210,041 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
Free Reserves | 736,845 | (698,550 | ) | 38,295 |
Restricted funds |
Renewals and Repairs Fund | - | (1,695 | ) | (1,695 | ) |
TOTAL FUNDS | 736,845 | (700,245 | ) | 36,600 |
STEPPING STONES ORGANISATION |
(MENTAL HEALTH) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MARCH 2023 |
13. | RELATED PARTY DISCLOSURES |