Includem's Annual

Report and Accounts

2016/17

r yo un g
There fo en they
op le w h .
pe os t, 24/7
d us m
nee
A summary of
Includem's year
 610
young people and their
families supported
across Scotland

of outcomes were met,

achieving positive, sustainable
change for young people and

73% their families

15,743
calls to our 24/7 support helpline

22,534
hours of direct support with young
people outside normal working
hours (that's 41%)
"My confidence was non-existent. I was
struggling just to get from day to day.
Then Includem helped me to see I did
have a future - a better future. Without
them I don't know where I'd be now"
Claire, aged 16

Read Claire's story in

full on page 10
Contents
Chair's Introduction Page6

Chief Executive's Review Page8

Claire's Story Page10

Shaped by young people Page12

Embracing technology Page13

A summary of what we have achieved Page14

Directors' Report - Governance Page16

Directors' Report - Leadership Page18

Directors' Report - Structure and Policies Page20

Statement of Directors' Responsibilities Page21

Independent Auditor's Report Page22

Statement of Financial Activities Page26

Movement in Funds Page27

Balance Sheet Page28

Cash Flow Statement Page29

Notes to the accounts Page30

Pages16to21comprise the Directors' Report for the year ending 31 March 2017.
Chair's
Introduction
In the last annual report I noted the launch of our
five year strategy which is focused on growing
Includem to reach more young people. I am
pleased to report in the year under review that our
strategy has started to come to fruition with a
number of new services and projects starting.
Our focus on growth has been about our
recognition of the unmet need of hundreds of
young people across Scotland and firm evidence
that where we have the opportunity to assist young
people improved outcomes are delivered.
The areas where we have grown in the past year
show that by innovating our core model of a
relationship based service in the community we
can reach young people in different ways who
might otherwise not receive the support they need.
In 2015/16 I reported a deficit of 142,181. This year
I can report a surplus of 239,517. This surplus has
been designated for further investment in our
IMPACT and Transitional Support servicesto make
up any shortfall in funding necessary to maintain
the service at current levels.
The Board recognises the importance of these two
projects and is pleased that significant independent
funding was awarded to continue this work into the
future.
Public sector finances continue to be challenging
for organisations across the third sector, but our
willingness to develop new ways to work with our
local authority partners to both save money and
improve outcomes puts us in a strong position to
continue our services and extend our reach.
6
We received exemplary reports from the Care
Inspectorate in the past year which have
highlighted our continued investment in robust
policies and procedures supporting a dedicated,
highly trained and motivated workforce.
This year is the final report from Angela Morgan
who in early 2018 will retire from the Chief
Executive post at Includem after 10 years with us.
Over that time Angela has provided visionary
leadership driving the whole organisation
forward and focusing not just on how we
continuously improve what we do but also on
developing new approaches to reach the young
people who rely on our support.
Angela will be a hard act to follow, but I am
confident that the organisation and people she
leaves behind will attract the highest calibre
candidates and consequently ensure Includem
continues to be a vibrant and dynamic entity
going forward.
The Boards thanks go to Angela and the entire
staff team at Includem for another successful year
and to all Includems partners, funders and
supporters for their support.
Jim Gibson
Chair of the Board
Chief Executive's
Review
After ten years in post this is my final report as
Chief Executive. It feels an appropriate time to take
stock, reflect on our past and look to the future.
Includem opened its doors 17 years ago with a
radical model supporting young people who were
deemed too difficult for mainstream services. It
took determined and visionary leadership to
recognise there is no such thing as too difficult
and Includems single-minded focus on those
most at risk has never wavered.
My aim was to protect our founding mission and
improve on the critical success factors in our
model. The financial crisis and subsequent public
sector austerity made survival a day to day goal.
We adapted and focused on the key areas of our
service. We reviewed and modernised our
governance and management processes to ensure
transparency and accountability. We invested in
our workforce, in a culture of performance and
improvement and in technology.
This year Includem has shown significant signs of
growth to reach more young people. This is the
result of those years focusing on the key
underpinning drivers of our success and has put us
in a robust position for the challenges whatever
they may be of the years ahead.
Includems culture is what makes us different. At
the centre of everything are the young people we
support. They are surrounded by our skilled,
committed and engaged staff. We are focused on
being there when we are needed most so we can
make lives better.
8
Diversifying how we reach young people is a core
part of our innovation intervening as early as
possible. This approach has led to work directly
with schools to improve pupil attendance and
engagement and also in local authorities returning
young people from high-cost, out of authority
placements.
We know this way of working has improved
outcomes for young people but as part of our
influencing of policy we also know it has made
significant savings to the public purse.
Most powerfully the evidence of success lies in our
Moving On reports of the complexity and chaos
ofthe young people's lives and the care, skill and
determination of Includem colleagues. The
comments from young people and parents, the
observations of our external stakeholders and of
regulators have echoed the same key themes over
the years.
I am immensely proud to be part of Includems
history and very pleased to be in a position to
hand Includem on with strong foundations and at
an exciting time of growth, recognition and
influence.
Angela Morgan
Chief Executive
Claire's Story
Claire experienced abuse from a young age. As a
result she had a long history with mental health
services and was diagnosed with an eating disorder
and depression. She had attempted suicide.
Claire had increasingly given up on life. She was
socially isolated and training and education
programmes had become too difficult for her to
cope with. This further impacted on her emotional,
mental and physical health.
Claire was referred to our Transitional Support
Service to improve her health and wellbeing and
reduce her social isolation.
Includem workers used our toolkit 'A Better Life' to
address her wellbeing through coaching
conversations and active sessions with the aim of
encouraging her to leave the house. After slowly
increasing her engagement and physical activity,
Claire started to attend a fitness class, supported
by her Includem worker.
This had an almost immediate notable impact on
both her physical and mental health. Her
confidence grew and her social circle expanded.
Claire was supported by Includem workers to
transition into adult mental health services. Her
worker attended appointments with her and
helped to build a relationship of trust with the
Community Psychiatric Nurse.
She developed a better understanding of her own
mental health and how to manage her medication
but alsobecame ableto trust services and other
professionals in a way which she had not
previously.
10
At times of crisis, Claire used Includem's 24/7
helpline for support. During a particularly low
period she called the helpline late at night
verbalising suicidal thoughts.
Our flexible support meant she was able to talk to
a worker she knew and trusted. That worker was
able to go out to see her in person to ensure she
was safe.
Following significant progress with her health and
wellbeing, Claire chose as part of her support
planning, to move onto work around education
and training. She spent time with her worker
thinking about the future and her aspirations.
These were then broken down into smaller, more
achievable steps.
Claire was supported to apply for college, prepare
for her interview and access funding for her
course. They also encouraged her to access other
support services at college so there was a
framework in place for when she moved on from
Includem.
After 18 months of Includem support Claire was
managing her mental health issues, was focusing
on education, had rebuilt her family relationships
and had gained confidence and self-esteem.
Shaped by young
people
Includem has an open culture where staff at all
levels are encouraged to contribute to decision
making, put forward suggestions and test out
innovation.
Our service is also shaped by the young people we
support from their direct involvement in support
planning to participation in recruitment of staff and
in policy influencing.
In the past year we have enhanced our young
people participation work by engaging young
people directly in our recruitment processes with
young people at the heart of decisions around
which candidates are successful.
The Lens
Includem partnered with three other Scottish
charities and with The Lens in a shared programme
of intrapreneurship the first of its kind.
Hundreds of ideas for improvement and
innovation were generated by staff from across the
organisation and two finalists were selected to
pitch their idea with the opportunity of a stake of a
20,000 investment to bring it to life.
More details are available at:
includem.org/the-lens-final/

Young people have also participated in events

such as the Scottish Health Councils Our Voice
conference.

Alongside partners Vox Liminis and MusicPlus

young people have also engaged in music groups
and sessions, making their own songs based on
their life experiences.

"They are amazing. They are changing people's lives

for the better and the only thing they could do better is
to do more of what they are doing. They are life savers"

Quote from a young personnoted by the Care

Inspectorate in their 2017 inspection report

12
Employee Forum Embracing Technology

In 2009 Includem established a recognised
structure for employees to input into our strategic
and service priorities. Since then the status of the
Forum has increased and it has moved from
feedback to co-production.
Bringing together senior leaders (including the
Chief Executive) and staff representatives from
each part of the organisation, the Employee Forum
has been highly involved in organisational change
including the following initiatives:
Salary changes the Forum consulted on a
range of possible salary structures and
considered in depth the impact of different
approaches, allowing a fair structure which
rewarded peoples contribution at an earlier
stage in their employment
Staff survey gaining feedback from all staff
across the organisation, the Forum is
instrumental in drawing up the questions,
ensuring everyone has a chance to participate,
analysing the results and considering what steps
need to be taken
Strategy the Forum considered the five year
strategy and sought views from staff on areas of
potential growth from their frontline experience
Includem has invested in technology for a number
of years with the aims of ensuring our staff can
spend as much time as possible in the community
supporting young people and that we can
accurately record our work and the outcomes we
are achieving.
In the past year we have continued to invest in our
custom built database, MAPS, with enhanced
support planning and links to wellbeing indicators.
This allows frontline staff to see at a glance the
progress of all young people against both the
agreed outcomes with the referral agency and the
goals the young person sets themselves.
During the year we partnered with Glasgow
Caledonian University to participate in the
development of a computer game for young
people. Teams of students worked with frontline
staff to fully understand wellbeing indicators and
the journey young people take when working with
Includem.
Thegames continue to be developed and we will
work with the students to identify any which could
be used with young people.

Policy reviews all staff policies are reviewed

regularly and part of the review process involves
the Forum taking them back to staff to get
feedback line by line, allowing the policies to be
accurate, up to date but also practical to
implement

Piloted a four day working week following

suggestions from staff a four day working week
was trialled in two teams with the Forum a key
part of discussing its success and the challenges
associated with it.

13
 Retu
rn fro
auth m ou
ority t
Supp place of
o men
preve rt family t
nt br to
eakd
own
2%
6%

9%
Improve attain
ment

9%
Transitional support

50%

Support to remain in the

community

Reduce offending and risk

taking behaviour

24%

Outcomes
achieved
Directors report for the period ended 31 March 2017

Governance
Articles of Association
The articles of association last updated in December
2011 to bring them into line with the Companies Act
2006 and the Charities and Trustee Investment
(Scotland) Act 2005. This has involved moving the
objects clause and other clauses from the
memorandum of association into the articles of
association, updating definitions and other stylistic
alterations.
A further review of the articles and other
governance paperwork and procedures is currently
underway.
J Bruce Marks (Treasurer) - is a director with KPMG
and brings a wide-ranging knowledge of technical
and operational financial management.
Caroline Innes - Deputy Chief Executive for East
Renfrewshire Council and brings to the board an
understanding of the issues and difficulties that
face local authorities.
Sheena Brown -recently retired as Head of the
Consumer and Competition Unit in Scottish
Government, and also brings a wealth of
experience in child protection and mental health
from her 20 years in social services, latterly as a
senior manager.

Abigail Kinsella Employment and Skills Principal

Board of Trustees
Officer at Glasgow City Council Education Services-
has over 25 years management experience in the
Current Board Members identify new Board
field of employability in education, training and
Members, before co-option to the Board. They
employment, holding positionsin universities,
serve until the next Annual General Meeting, at
Careers Scotland and Skills Development Scotland.
which the Members of the company will either
confirm or reject their appointment.
Sally Kuensberg CBE - contributes long experience
of child welfare and justice within the Childrens
The retiring Board Members who are eligible for
Hearing System, as well as child health and
re- election at the December 2017 AGM areBruce
education.
Marks,Jim Gibson,Sheena Brown
David Wallace (appointed December 2016)brings
Board Members who served during the year
extensive experience in strategic marketing across
2016/17 were:
the private, public and third sectors, both in-house
with Sony, RBS and Shepherd & Wedderburn and
Jim Gibson (Chair) - brings directorial experience in
as a consultant.
the private and public sector including Rolls Royce.
NHS and Sellafield. Currently Head of Human
Morag Gunion (co-opted March 2017)recently
Resources at Scotrail.
retired from her post as Head of Inclusion in
Education Services, Glasgow City Council. She was
John Fanning (Vice Chair) - Chartered accountant
previously an assistant chief inspector in HMIE.
and brings business and commercial experience
Morag now works as a part-time inspector with
gained from having held senior financial leadership
Education Scotland.
positions in a range of organisations

16
Stephen McNeil (co-opted March 2017) retired
from Police Scotland in 2014 with the rank of
Inspector after 30 years service. He has a varied
career history with postings to Divisional CID, Force
Drug Squad, Scottish Crime and Drug Enforcement
Agency (SCDEA) and Hostage and Crisis
Negotiation Unit for Scotland (HCNUS).
Over the years, as a Board we have continued to
develop our collective strength through the
appointment of several new Board members who
each bring significant commercial and public
service experience from a wide range of sectors.

Anthony Bone (co-opted March 2017) is a Solicitor
specialising in Criminal and Family law. He is also a
former Chief Inspector with Police Scotland where,
as a member of the Violence Reduction Unit, he
led a number of innovative collaborations aimed at
reducing violent crime.
Stuart Kennedy (co-opted March 2017) is an IT
Support professional with almost 10 years
experience, currently specialising in Cloud
Computing for all major ERP suites.
CIPFA Governance Mark of Excellence
Awarded in May 2015 following a full assessment of
our governance processes.
Drawing on the IFAC/CIPFA International
Framework Good Governance in the Public
sector, the CIPFA Mark is an independent and
professionally awarded standard that accredits
public service organisations that put good
governance at the heart of their organisation.

The trustees who resigned during the year were:

Tim Kelly (June 2016), John McCaig (December
2016) and Jo Noblett (December 2016). We thank
them for their dedicated and professional service
to the Trust over the years they were members of
the board.

The Board regularly does an audit of the skills

currently represented by existing members and
uses any identified gaps to frame the search for
new members who receive information about the
organisation and the role of trustees from the
Chairman and Chief Executive prior to taking up
position.

The Board has three committees, Human

Resources, Finance (which incorporates audit and
fundraising) and Service & Quality, which meet
quarterly.

The Board meets quarterly at which they receive

information and reports from the three
Committees, the Chief Executive and senior
management team. These meetings also allow the
communication of changes in regulation and
ensure that the Board Members keep up to date.
Board members review their performance and
training needs as part of the annual strategy
review.

17
Directors report for the period ended 31 March 2017

Leadership
Key Management
The Board takes responsibility for the strategic
governance of Includem and delegates
implementation and operational management to
the Chief Executive and a team of four senior
executives.
Michelle Nairn, Head of Corporate Services, which
primarily focuses on Includems people. Michelle
has over 20 years experience in HR roles covering
all sectors and 10 years in a senior management
experience in the voluntary sector. She was a
finalist for the HR Director of the year awards for
Scotland in 2016.

The board sets the salaries of the senior executives
and delegates responsibility to the Chief Executive
and the senior management team to set all other
salaries.
The performance of the Chief Executive in relation
to agreed strategic objectives is monitored by the
Chairman and regular appraisals are undertaken.
Martin Greener, Head of Finance and Business
Processes has worked both in the private and
charitable sectors at Director Level before coming
to Includem. Prior to joining Includem, he worked
for Orders of St John Care Trust where he was
originally Finance Director, but moved to
operations as director responsible for 16 of their
Care Homes.

The Chief Executive carries out regular appraisals
on the Senior Executives. Appointment of the Chief
and Senior Executives are approved by the board
with the Chairman or appointed trustees involved
in the recruitment process, and where possible
young people.
The senior management team cover all the areas
necessary to run the charity and are detailed
below:
Marion Gillooly, Head of Strategic Development
and Innovation is a new post this year to directly
lead on our strategy to grow services through
increased income generation to support future
development and sustainability in Includem.
Marion joined the team from ScottishGovernment
where she wasprofessional adviser for the
implementation of GIRFEC policy and
administration.

Angela Morgan CQSW MSc Social Work Chief

Executive was previously Director with Families
Outside and Deputy Chief Executive with SAMH,
Angela brings a wealth of knowledge of the sector
and is a leading spokesperson in supporting the
needs of vulnerable young people.

Lynsey Smith, Head of Services and Development

has seen every aspect of how Includem works from
its inception when she joined as a project worker,
and is now responsible for all its service operations
and development. Lynsey contributes to public
policy affecting young people, the most recent
being the Scottish Government advisory group on
the Minimum Age of Criminal Responsibility.

18
Workforce
Includems staff are an essential component of our
work in improving the lives of young people and
their families.
Includem recognises that nurturing high
performance through effective development of a
diverse workforce is essential if we are to remain
successful.
To this end, Includem has adopted a set of Policies
and Procedures which ensure all decisions about
the employment and development of our
employees, or potential employees, are free from
discrimination of any kind and that full and fair
consideration is given regardless of race, religion
or similar belief, ethnic origin, nationality, marital
status, gender, sexual orientation, age, disability or
political belief.
In order to promote and ensure effective
consultation with staff, a formal structure of
management- led team meetings is in place, an
Employee Forum has been established with elected
representation from all parts of the organisation
and other structures for informing and
communicating with staff have been established.
These include use of the staff section of the
website, a regular staff e- newsletter and processes
to involve staff in quality assurance, improvement
and strategic review initiatives.
Risk Management
The Board has identified the major strategic risks
that Includem is exposed to and hasestablished
controls and action to minimise potential adverse
outcomes. Risk is a significant part of daily
operations for Includem and is thus accorded
considerable management time.
As far as possible, the Boardhas ensured that all
operational risks to staff, assets and third parties
havebeen examined and appropriate plans put in
place to manage theserisks.
19
The Board also actively reviews the major financial
risks which Includem faces on a regular basis and
believes that maintaining free reserves at the levels
stated, combined with ongoing review of the
controls over key financial systems, will provide
sufficient resources in the event of adverse
conditions.
The Board undertakes a review of the Risk Register
at every quarterly Board Meeting, which prioritises
the main risks facing Includem. It agrees actions to
mitigate and manage these risks. The Chief
Executive is accountable for implementing these
actions.
The Board considers the following to be the main
risks faced by the organisation:
Reductions in funding levels, less flexibility in
funding structures and short-term agreements.
Changing policy priorities at national and local
government levels.
The Trustees through the Chief Executive appoint
appropriate professionals to support the business,
this includes the bankers and solicitors noted in the
reference and administrative details, but in
addition has also used the services of Pensions
Specialist, Funding Specialists and other solicitors
with more appropriate expertise to ensure all
decisions are supported by expert advice.
Directors report for the period ended 31 March 2017
Structure & Policies
Structure
The company is a registered charity (registered in
Scotland No SC030233) incorporated under the
Companies Act 2006 as a company limited by
guarantee (No SC207985).
The company, established under a Memorandum of
Association, which established the objects and
powers of the charitable company and governed
under its Articles of Association. In the event of the
company being wound up, members are required to
contribute an amount not exceeding 1. Revisions
made to the Memorandum and Articles of
Associationin December 2011and were approved by
OSCR.
Financial
The financial statements have been prepared in
accordance with the accounting policies set out in
Note 1 to the accounts and comply with the
Charity'sMemorandum and Articles of Association,
the Charities and Trustees Investment (Scotland)
Act 2005, the Charities Accounts (Scotland)
Regulations 2006 (as amended).
The Companies Act 2006, 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 published on 16 July 2014
Reserves Policy
The Board approved the Reserves Policy at the
Board Meeting on 6 December 2014. The board will
review reserves levels annually to ensure they are
appropriate to the business needs, taking account of
the risks and challenges facing the business.
In December 2016 the Board considered the
appropriate level of free reserves needed, continued
to be approximately 1.2m, with the next review due
in November 2017.
20
Any funds in excess of these needs will be available
for projects that support and further the
organisation's purpose and strategy. Funds are
transferred to a designated reserve, with oversight
by the Finance Committee. To release funds
requires a fully costed proposal, reviewed by the
finance committee and approved by the board.
The Finance Committee monitors the expenditure
to ensure objectives are met.
During the year, the board hasactively identified
projects amounting to 376,000 to further the
charitable aims of the organisation.The balance of
Restricted Funds held at 31 March 2017 amounted
to 108,641 (31 March 2016 -93,179).
The unrestricted reserves of the business are
2,008,945 (31 March 2016 - 1,784,890) after
adjustment for fixed assets the free reserves of the
business are 1,897,758 (31 March 2016 -
1,627,644) and designated reserves have been
created of 567,971 (31 March 2016 - 280,339)
Investment Policy
Under the Memorandum and Articles of
Association the company has the powers to invest
funds not immediately required for the purposes of
the companys activities in such investments and
securities in any way the directors deem fit.
The investment policy of the Charity is to maximise
the investment returns whilst minimising risk.
During the yearall monies are invested directly
through banks whose credit rating is a minimum of
A with Moodys. The current limit is 85,000 since
January 2017 with the exception of our main
bankers, as we require working capital availability
in excess of this figure. Post the year end, 750,000
has been transferred to investments under the
management of Brewin Dolphin.
Statement of Directors' Responsibilities Statement to auditors

The directors' are responsible for preparing the

In so far asthe directors are aware:
directors annual report and the financial statements in
accordance with applicable law and United Kingdom There is no relevant audit information of
Accounting Standards (United Kingdom Generally which the charitable company's auditor is
Accepted Accounting Practice). unaware

Company law requires the directors to prepare
financial statements for each financial year, which give
a true and fair view of the state of affairs of the
charitable company and of the incoming resources
and application of resources, including the income
and expenditure, of the charitable company for that
period.
In preparing those financial statements, the directors
are required to:
select suitable accounting policies and then apply
them consistently;
The directors have taken all steps that they
ought to have taken to make themselves
aware of any relevant audit information
and to establish that the auditor is aware of
that information.
Auditors
In accordance with companys policy the
2017/18, audit contract is due for tender. We will
conduct a tender process during 2017, for
appointment at the AGM in December 2017

observe the methods and principles in the Charity
SORP;
make judgements and estimates that are
reasonable and prudent;
The report has been prepared in accordance
with the provisions applicable to companies
entitled to the small companys exemption
On behalf of the Board30June 2017

state whether applicable UK Accounting Standards

have been allowed, subject to any material
departures disclosed and explained in the financial
statements; and
J Bruce Marks
prepare the financial statements on the going
Treasurer
concern basis unless it is inappropriate to presume
that the company will continue in business.

The directors are responsible for keeping proper

accounting records which disclose with reasonable
accuracy at any time the financial position of the
charitable company and to enable them to ensure
that the financial statements comply with the
Companies Act 2006, the Charities and Trustee
Investment (Scotland) Act 2005, and the Charities
(Scotland) Regulations 2006 (as amended).

They are also responsible for safeguarding the assets

of the charitable company and hence for taking
reasonable steps for the prevention and detection of
fraud and other irregularities.

21
Independent Auditor's Report to the trustees and members of Includem
for the year ended 31 March 2017
We have audited the financial statements of
Includem for the year ended 31 March 2017 which
comprise the Statement of Financial Activities, the
Balance Sheet, the Cashflow Statement and the
related notes. The financial reporting framework
that has been applied in their preparation is
applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted
Accounting Practice).
This report is made solely to the company's
members, as a body, in accordance with Chapter 3
of Part 16 of the Companies Act 2006. Our audit
work has been undertaken so that we might state
to the company's members those matters we are
required to state to them in an auditors' 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 company
and the company's members as a body, for our
audit work, for this report, or for the opinions we
have formed.
Respective responsibilities of trustees & auditor
As explained more fully in theDirectors
Responsibilities Statement set out on page21the
trustees (who are also the directors of the
charitable company for the purposes of company
law) are responsible for the preparation of the
financial statements and for being satisfied that
they give a true and fair view.
We have been appointed as auditor under section
44(1)(c) of the Charities and Trustees Investment
(Scotland) Act 2005 and under the Companies Act
2006 and report in accordance with regulations
made under those Acts.
Our responsibility is to audit and express an
opinion on the financial statements in accordance
with applicable law and International Standards on
Auditing (UK and Ireland). Those standards require
us to comply with the Auditing Practices Boards
Ethical Standards for Auditors.
22
Scope of the audit of the financial statements
An audit involves obtaining evidence about the
amounts and disclosures in the financial statements
sufficient to give reasonable assurance that the
financial statements are free from material
misstatement, whether caused by fraud or error.
This includes an assessment of: whether the
accounting policies are appropriate to the charitable
companys circumstances and have been
consistently applied and adequately disclosed; the
reasonableness of significant accounting estimates
made by the trustees; and the overall presentation of
the financial statements.
In addition, we read all the financial and non-
financial information in the Directors Report to
identify material inconsistencies with the audited
financial statements and to identify any information
that is apparently materially incorrect based on, or
materially inconsistent with, the knowledge acquired
by us in the course of performing the audit. If we
become aware of any apparent material
misstatements or inconsistencies, we consider the
implications for our report.
Opinion on financial statements
In our opinion, the financial statements:
give a true and fair view of the state of the
charitable companys affairs as at 31 March 2017
and of its incoming resources and application of
resources, including its income and expenditure,
for the year then ended;
have been properly prepared in accordance with
United Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the
Companies Act 2006, the Charities and Trustee
Investment (Scotland) Act 2005 and regulation 8 of
the Charities Accounts (Scotland) Regulations
2006 (as amended).
Opinion on other matters prescribed by the
Companies Act 2006

In our opinion the information given in the

Directors Report for the financial year for which
the financial statements are prepared is consistent Jenny Simpson
with the financial statements. Senior Statutory Auditor

168 Bath Street, Glasgow, G2 4TP

Matters on which we are required to report by
exception
In the light of our knowledge and understanding
of the charitable company and its environment
obtained in the course of the audit, we have not
identified material misstatements in theDirectors
report.
For and on behalf of Wylie & Bisset LLP
Statutory Auditor
Wylie & Bisset LLP is eligible to act as an auditor in
terms of section 1212 of the Companies Act 2006
Date: 30June 2017

We have nothing to report in respect of the

following matters where the Companies Act 2006
and the Charities Accounts (Scotland) Regulations
2006 (as amended) requires us to report to you if,
in our opinion:

the charitable company has not kept proper

and adequate accounting records or returns
adequate for our audit have not been received
from branches not visited by us; or

the financial statements are not in agreement

with the accounting records and returns; or

certain disclosures of trustees remuneration

specified by law are not made; or

we have not received all the information and

explanations we require for our audit; or

the trustees were not entitled to prepare the

financial statements in accordance with the
small companies regime and take advantage
of the small companies exemption in preparing
the directors report.

23
Financial
Statements
for the year ended 31 March 2017

25
Statement of financial activities for the
period ended 31 March 2017
(incorporating an income and expenditure account)

General Designated Restricted Total General Designated Restricted Total

Funds Funds Funds Funds Funds Funds Funds Funds

2017 2017 2017 2017 2016 2016 2016 2016

Note

INCOMING RESOURCES

Incoming resources from generated funds:

Charitable activities 2 2,757,501 - 1,112,115 3,869,616 2,843,132 - 473,762 3,316,894

Voluntary income 3 - - 3,708 3,708 - - 8,557 8,557
Income from other activities 4 12,320 - - 12,320 16,010 - - 16,010
Investment income 5 8,533 - - 8,533 9,281 - - 9,281
Total incoming resources 2,778,354 - 1,115,823 3,894,177 2,868,423 - 482,319 3,350,742

RESOURCES EXPENDED
Charitable activities 7 2,242,602 85,868 1,058,838 3,387,308 2,468,561 199,022 507,280 3,174,863
Raising new funding sources 8 53,921 - 21,655 75,576 51,962 20,977 8,617 81,556
Service development 9 101,174 2,500 48,248 151,922 141,864 23,044 23,527 188,435
Governance costs 10 28,434 - 11,420 39,854 38,274 2,978 6,817 48,069

Total resources expended 2,426,131 88,368 1,140,161 3,654,660 2,700,661 246,021 546,241 3,492,923

Net incoming / (outgoing)

352,223 -88,368 -24,338 239,517 167,762 -246,021 -63,922 -142,181
resources before transfers

26
Statement of financial activities
movement in funds
for the period ended 31 March 2017

MOVEMENT OF General Designated Restricted Total General Designated Restricted Total

FUNDS Funds Funds Funds Funds Funds Funds Funds Funds

2017 2017 2017 2017 2016 2016 2016 2016

Note

NET INCOMING /
(OUTGOING)
352,223 -88,368 -24,338 239,517 167,762 -246,021 -63,922 -142,181
RESOURCES BEFORE
TRANSFERS

Transfers between
20 -415,800 376,000 39,800 - -459,860 457,360 2,500 -
Funds

NET MOVEMENT IN
-63,577 287,632 15,462 239,517 -292,098 211,339 -61,422 -142,181
FUNDS FOR THE YEAR

Total Funds at
20 1,504,551 280,339 93,179 1,878,069 1,796,649 69,000 154,601 2,020,250
1 April 2016

Total Funds as at
20 1,440,974 567,971 108,641 2,117,586 1,504,551 280,339 93,179 1,878,069
31 March 2017

All activities relate to continuing operations.

The notes on pages 28 to 46 form part of these financial statements.

27
Balance Sheet as at 31 March 2017
as at 31 Mar 2017 as at 31 March 2016
2017 2016
Note
FIXED ASSETS
Tangible assets 15 111,187 157,246
CURRENT ASSETS
Debtors 16 304,535 224,976
Cash at bank and in hand 17 1,999,861 1,737,735
2,304,396 1,962,711

CREDITORS: amounts falling due within one year 18 239,527 196,618

NET CURRENT ASSETS 2,064,869 1,766,093

TOTAL ASSETS LESS CURRENT LIABILITIES 2,176,056 1,923,339

PROVISIONS FOR LIABILITIES

Other provisions 19 58,470 45,270
NET ASSETS 2,117,586 1,878,069
CHARITY FUNDS
General funds 20 1,440,974 1,504,551
Designated funds 20 567,971 280,339
Restricted funds 20 108,641 93,179
TOTAL FUNDS 2,117,586 1,878,069

The financial statements were approved by the Directors on 30 June 2017 and signed on their behalf, by:

J J Gibson, Chair J B Marks, Treasurer

The notes on pages 30 to 35 form part of these accounts.

28
Cashflow Statement
for the period ended 31 March 2017

2017 2016

Cash Flow from Operating Activities:
Net Incoming/Outgoing Resources 239,517 -142,181

Interest Received -8,533 -9,281

Depreciation 85,287 114,493

Disposal of Fixed Assets - -

(Increase)/decrease in debtors -79,559 84,033

Increase/(Decrease) in creditors 56,109 -143,468

Net cash flow from operating activities 292,821 -96,404

Cash Flow from Investment Activities:

Bank Interest 8,533 9,281
Purchase of fixed assets -39,228 -31,577
Decrease/ (Increase) in bank deposits > 3Mths 160,874 -2,342
Sales of fixed assets - -
Net cash flow from investing activities 130,179 -24,638

(Decrease)/increase in bank and cash in hand in the year 423,000 -121,042

No cash flow activities arose from financing.

Reconciliation of net cashflow to

movement in net funds
for the period ended 31 March 2017

2017 2016

Net short term cash balances as at 31 March 2016 1,320,393 1,441,435
(Decrease)/increase in bank and cash in hand in the year 423,000 -121,042
Net short term cash balances as at 31 Mar 2017 1,743,393 1,320,393

29
Notes to the accounts
1. Accounting Policies
1.1 Basis of preparation of financial
statements
The financial statements have been prepared under
the historical cost convention with items recognised
at cost or transaction value unless otherwise stated
in the relevant notes to these accounts.
The financial statements have been prepared in
accordance with the Statement of Recommended
Practice: Accounting and Reporting by Charities
preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) issued on 16 July
2014 and the Financial Reporting Standard
applicable in the United Kingdom and Republic of
Ireland (FRS 102), the Charities and Trustee
Investment (Scotland) Act 2005 and the Charities
Accounts (Scotland) Regulations 2006 (as amended).
The company constitutes a public benefit entity as
defined by FRS 102.
The directors consider that there are no material
uncertainties about the companys ability to
continue as a going concern.
1.2 Company status
The Company is a company limited by guarantee.
The members of the company are the Directors
named on page 1. In the event of the Company
being wound up, the liability in respect of the
guarantee is limited to 1 per member of the
Company.
1.3 Fund accounting
General funds, created from services commissioned
by Local Authorities for young people in their
responsibility, or other services provided directly to
or by third parties, are available for use at the
discretion of the Directors in developing the quality
and scale of its services to young people, and not
30
designated for other specific purposes. They provide
the financial security, taking account of the risks and
challenges facing the service and ensure continuous
service development and efficiency.
Designated funds comprise general funds set aside
by the Directors for particular purposes, to further
the charitable aims and to develop of the services to
support those charitable aims. The aim and use of
each designated fund is set out in the notes to the
financial statements.
Restricted funds are grants, donations or legacies
received from donors for work not provided under
services commissioned by local authorities, unless
contractually specified, and applied to meet the
donors objectives. These generally represent a
timing difference between the receipt of funds and
the provision of the actual service to young people,
or staff development as appropriate.
Further details of each fund are in note 20.
1.4 Incoming resources
Income is recognised once the charity has
entitlement to the income, it is probable that the
income will be received and the amount of income
receivable can be measured reliably.
Donations, are recognised when the Charity has
been notified in writing of both the amount and
settlement date. In the event that a donation is
subject to conditions that require a level of
performance before the charity is entitled to the
funds, the income is deferred and not recognised
until either those conditions are fully met, or the
fulfilment of those conditions is wholly within the
control of the charity and it is probable that those
conditions will be fulfilled in the reporting period.
Interest on funds held on deposit is included when
receivable and the amount can be measured reliably
by the charity; this is normally upon notification of
the interest paid or payable by the bank.
Income from government and other grants, whether
capital or revenue grants, is recognised when the
charity has entitlement to the funds, any
performance conditions attached to the grants have
been met, it is probable that the income will be
received and the amount can be measured reliably
and is not deferred.
Income received in advance of the provision of a
specified service are deferred until the criteria for
income recognition are met.
1.5 Resources expended
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
settlement will be required and the amount of the
obligation can be measured reliably.
All expenditure is accounted for on an accruals basis.
All expenses including support costs and
governance costs are allocated or apportioned to
the applicable expenditure headings.
Costs of raising funds comprise the costs of
commercial trading including investment
management costs and certain legal fees and
their associated support costs;
Expenditure on charitable activities includes
activities undertaken to further the purposes of
the charity and their associated support costs;
Service Development expenditure includes
expenditure on service development supported
by either grants or reserves
Irrecoverable VAT is charged as a cost against the
activity for which the expenditure is incurred.
1.6 Allocation of support and governance
costs
Support costs have been allocated between
governance costs and other support costs.
Governance costs comprise all costs involving the
public accountability of the charity and its
compliance with regulation and good practice.
These costs include costs related to statutory audit
26
and legal fees together with an apportionment of
overhead and support costs.
Governance costs and support costs relating to
charitable activities have been apportioned based
on the number of individual grant awards made in
recognition that the administrative costs of
awarding, monitoring and assessing research grants,
salary support grants and postgraduate scholarships
are broadly equivalent. The allocation of support
and governance costs is analysed in notes 7-10
1.7 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less
depreciation, there is no minimum limit at which an
asset can be capitalised. Depreciation is provided at
rates calculated to write off the cost of fixed assets,
less their estimated residual value, over their
expected useful lives on the following bases:
Short Term Leasehold Property
Straight Line over the period of the lease
Fixtures and fittings
Straight Line over 5 years
Computer equipment
Straight Line over 3 years
1.8 Debtors
Trade and other debtors are recognised at the
settlement amount due after any trade discount
offered. Prepayments are valued at the amount
prepaid net of any trade discounts due.
1.9 Cash
Cash at bank and cash in hand includes cash and
short term highly liquid investments with a short
maturity of three months or less from the date of
acquisition or opening of the deposit or similar
account.
1.10 Creditors and Provisions
Creditors and provisions are recognised where the
charity has a present obligation resulting from a past
event that will probably result in the transfer of funds
to a third party and the amount due to settle the
obligation can be measured or estimated reliably.
Creditors and provisions are normally recognised at
their settlement amount after allowing for any trade
discounts due.
1.11 Realised Gains and Losses
All gains and losses are taken to the Statement of
Financial Activities as they arise. Realised gains and
losses on investments are calculated as the
difference between sales proceeds and their
opening carrying value or their purchase value if
acquired subsequent to the first day of the financial
year. Unrealised gains and losses are calculated as
the difference between the fair value at the year end
and their carrying value. Realised and unrealised
investment gains and losses are combined in the
Statement of Financial Activities.
1.12 Contingent Liabilities
A contingent liability is identified and disclosed for
those grants resulting from:
a possible obligation which will only be confirmed
by the occurrence of one or more uncertain
future events not wholly within the trustees
control; or
a present obligation following a grant offer where
settlement is either not considered probable; or
the amount has not been communicated in the
grant offer and that amount cannot be estimated
reliably.
1.13 Operating leases
Rentals under operating leases are charged to the
Statement of Financial Activities on a straight line
basis over the lease term.
Benefits received and receivable as an incentive to
sign an operating lease are recognised on a straight
line basis over the period until the date the rent is
expected to be adjusted to the prevailing market rate.
1.14 Pensions
Employees of the charity are entitled to join a
defined contribution money purchase scheme. The
27
charity contribution is restricted to the contributions
disclosed in note 20. There were no outstanding
contributions at the year-end. The management
costs of the defined contribution scheme are
included within support and governance costs and
charged to the unrestricted funds of the charity
using the methodology set out in note 22.
The money purchase plan, managed by Legal and
General and the plan invests the contributions made
by the employee and employer in investment funds
designated by the employee to build up over the
term of the plan. The pension fund is converted into
a pension upon the employees normal retirement
age, defined as when they are eligible for a state
pension. The total expense ratio of the plan is x%
and this is deducted from the investment fund
annually. The Trust has no liability beyond making
its contributions and paying across the deductions
for the employees contributions.
1.15 Deferred Income
Income is deferred when the donor specifies that the
grant or donation must only be used in future
accounting periods.
1.16 Financial instruments
The charity only has financial assets and financial
liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are
recognised at transaction value and subsequently
measured at their settlement value with the
exception of any bank loans, which are measured at
amortised cost using the effective interest method.
1.17 Taxation
The company is a charitable company within the
meaning of Section 467 of the Corporation Tax Act
2010. Accordingly, the company is potentially
exempt from taxation in respect of income or capital
gains received within categories covered by Chapter
3 of Part 11 of the Corporation Tax Act 2010 and
section 256 of the Taxation of Chargeable Gains Act
1992 to the extent that such income or gains are
applied for charitable purposes only.
2. Incoming resources from charitable activities

General Designated Restricted

funds funds funds Total Total
2017 2017 2017 2017 2016

Intensive Support - Service Contracts 2,757,501 - 660,953 3,418,454 2,843,132

Intensive Support - Grant Funding - - 451,162 451,162 473,762

2,757,501 - 1,112,115 3,869,616 3,316,894

3. Voluntary Income

General Designated Restricted

funds funds funds Total Total
2017 2017 2017 2017 2016

Tartan Army Children's Charity - - - - 5,000

Sundry Individual Donations - - 3,708 3,708 3557

- - 3,708 3,708 8,557

4. Incoming resources from other activities

General Designated Restricted

funds funds funds Total Total
2017 2017 2017 2017 2016

Student Assessments 1,920 - - 1,920 3610
Secondments 10,400 - - 10,400 10400
Other sundry income - - - - 2000
12,320 - - 12,320 16,010

5. Interest received

General Designated Restricted

funds funds funds Total Total
2017 2017 2017 2017 2016

Bank Interest Received 8,533 - - 8,533 9,281

29
 6. Analysis of grants received

Total Total
2017 2016

Scottish Government 368,506 258,762

NHS Greater Glasgow & Clyde - 25,000

Scottish Local Authorities 372,447 70,000

Big Lottery Fund 241,346 60,000

Robertson Trust 58,750 60,000

Rayne Foundation 25,000 -

STV 16,666 -

RS Macdonald 29,400 -
1,112,115 473,762

There were no unfulfilled contingencies or potential liabilities in relation to the above grants at 31 March
2017.

The total grants received in relation to Government, Government Agencies and Non Departmental Public
Bodies was 982,299 (2016: 413,762)

7. Analysis of charitable expenditure by activity

Intensive Intensive Intensive Direct

Support - Support - Support - Support -
Total Total
Service Grant Reserves Donations
Contracts Funding Funding Funding

2017 2017 2017 2017 2017 2016

Activities Undertaken Directly:

Young Person Expenditure 214,080 69,158 4,064 1,287 288,589 77,526

Staff Costs 1,594,058 797,681 80,352 195 2,472,286 2,500,894

Property & Office Costs 90,283 46,930 690 12 137,915 132,444

Communication & IT Costs 60,278 26,647 413 7 87,345 90,778

Regulatory Costs 4,648 1,899 27 - 6,574 7,036

Depreciation 51,552 23,568 322 6 75,448 100,529

Subtotal Activities Undertaken
2,014,899 965,883 85,868 1,507 3,068,157 2,909,207
Directly

Support Costs element spent on 227,703 90,548 - 900 319,151 265,656

charitable expenditure
2,242,602 1,056,431 85,868 2,407 3,387,308 3,174,863

30
8 Analysis of support expenditure spent on raising funds

Total Total
2017 2016

Developing proposals for new Local Authority Services - -

Cost of obtaining funds from Grant Organisations 139 20,208

Allocated Management Costs 75,437 61,348

Total 75,576 81,556

9 Analysis of support expenditure spent on service development

Total Total

2017 2016

Research & Evaluation of Best Practice 865 27,503

Allocated Management Costs 129,581 136,662

Representing & Promoting YP - 5,856

Developing Profile & Reputation 11,561 11,066

Embedding Quality and Innovation 9,915 7,348

Total Service Development 151,922 188,435

10 Analysis of support expenditure spent on governance

Total Total

2017 2016

Trustees Expenses 153 91
Trustee Meetings & Information 28,067 36,683
Trustee Liability Insurance 4,724 1,361
Auditors Remuneration 6,910 9,934
Legal Fees re Governance - -
39,854 48,069

31
 11 Summary analysis of support expenditure

Allocated
Direct Management
Expenditure Cost Total Total
2017 2017 2017 2016

Charitable Expenditure 85,815 233,336 319,151 265,656

Raising Funds 139 75,437 75,576 81,556

Service Development 22,341 129,581 151,922 188,435

Governance 11,787 28,067 39,854 48,069

120,082 466,421 586,503 583,716

Management costs are allocated on the basis of the estimated days spent by the senior management
team and the staff members (allocated as secretaries to the board and committee meetings) on
preparation, attendance and other support to those meetings. The comparative figures have been
adjusted to ensure consistent presentation.

12 Net incoming / (outgoing) resources

This is stated after charging:

Total Total
2017 2016

Depreciation 85,287 114,493

Loss on Disposal of assets - -

Audit Fees 6,910 9,934

Operating Leases 67,090 63,050

Pensions 83,033 77,930

242,320 265,407

The charge for audit above relate solely to the fees payable to the Company's auditor and its associates for
the audit of the company.

13 Related party transactions and trustees expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash
or kind (2016: nil). Expenses paid to the trustees in the year totalled 153 (2016: 91). These expenses related
to two trustees reimbursed for their travel expenses. (2016: 2). Trustees are entitled to expenses, the other
Trustees waive this right, and it is not practical to value this, but is not significant.

During the year, no trustee had any personal interest in any contract or transaction entered into by the
charity (2016: nil).

32
14 Staff costs

Staff costs were as follows:

Total Total
2017 2016

Salaries & Wages 2,552,021 2,369,653

Social Security Costs 219,372 206,007

Employer Contributions to Defined Contribution Scheme 83,033 77,930

Other Employee Benefits - -

Total Staff Cost and Employee Benefits 2,854,426 2,653,590

The salary costs have gone up reflecting the expansion to meet new service contracts, with additional posts
in relation to team managers and head office to manage the growth, ahead of the impact on the growth in
revenue. In addition, use of sessional staff hours increased to cover the recruitment of permanent workers
and employee turnover. We have also moved away from part time workers to full time, which provides
greater flexibility in deployment of staff to cover our 24/7 service.

Five key managers were paid salaries totalling 261,172. (2016: Four managers, 241,823)

The average monthly number of employees by headcount during the year was as follows:

Total Total
2017 2016

Permanent Staff 95 94
Sessional Staff 25 26
120 120

However, the headcount of permanent staff has risen from 95 in Mar 16 to 110 by March 17, reflecting the
ongoing growth of the organisation.

The analysis of senior salaries is as follows

Total Total
2017 2016

60000-70000 - 1

70001-80000 1 -

33
15. Fixed assets

Short Term
Leasehold Fixtures & Computer
Property Fittings Equipment Total

Cost
as at 1 April 2016 129,541 91,162 292,569 513,272

Additions 13,682 4,883 20,663 39,228

Disposals - 7,639 28,132 35,771

as at 31 Mar 2017 143,223 88,406 285,100 516,729

Depreciation
as at 1 April 2016 65,457 60,034 230,535 356,026

Charge 26,702 12,752 45,833 85,287

On disposals - 7,627 28,144 35,771

as at 31 Mar 2017 92,159 65,159 248,224 405,542

Net book value

as at 31 Mar 2017 51,064 23,247 36,876 111,187

as at 1 April 2016 64,084 31,128 62,034 157,246

16. Debtors

Total Total
2017 2016

Trade Debtors 233,998 164,567

Other Debtors 3,066 3,263

67,471 57,146
Prepayments and Accrued Income
304,535 224,976

34
17. Bank deposits and cash in hand

Total Total
2017 2016

Short Term Bank Deposits & Cash 1,743,393 1,320,393

Bank Deposits > 3 Months 256,468 417,342

1,999,861 1,737,735

18. Creditors

Total Total
2017 2016

Trade Creditors 66,775 43,658

Other Taxation & Social Security Costs 64,184 55,825

Pension and other staff related costs 61,864 48,190

Accruals 46,704 48,945

239,527 196,618

19. Provisions

Total Total
2017 2016

as at 1 April 2016 45,270 32,119

Additions 13,200 13,151

Amounts used - -

as at 31 Mar 2017 58,470 45,270

The company makes provision for the cost of bringing properties back to the state they received them. Provisions
are built over the course of the lease to the estimated cost.

35
20. Statement of funds

Unrestricted Funds
Expenditure
Balance at Gains & Balance at
1 April 2016 Income Losses Transfers 31 Mar 2017

Improving Service Delivery:
a Detriment Protection 30,397 - 10,560 (15,000) 4,837

b Evaluations 125,000 - - (75,000) 50,000

c Lens Project - - 2,500 15,000 12,500

d Secondments 25,000 - 44,366 13,000 (6,366)

Charitable Activities Support:

e Voluntary Services Support 1,874 - - 240,000 241,874

Developing New Services: -

f Fundraising Capacity Build 38,068 - - 25,000 63,068

- - - 100,000 100,000
g(i) High Cost Placements
60,000 - 30,942 23,000 52,058
(ii) Investment Workers
(iii) Schools Start Up Costs - - - 50,000 50,000
280,339 - 88,368 376,000 567,971

General funds 1,504,551 2,778,354 2,426,131 -415,800 1,440,974

1,784,890 2,778,354 2,514,499 -39,800 2,008,945

The aim and use of the designated fund is broken down as follows:
a. Following a restructuring of staff terms and conditions initiated by staff, a number of staff lost out, it was agreed by
the trustees to compensate the few staff members impacted on a reducing basis over the course of 3 years to
mitigate the impact. Due to leavers the full fund has not been required.
b. The Trustees have put aside monies for the ongoing evaluation of our voluntary services, originally this had been
high but reassessment of the requirements has significantly reduced the requirement
c. The trustees are supporting The Lens Project to enable staff to develop innovative ideas and improvements to
service.
d. Where we can, the Trustees have enabled the Secondment of Includem staff to both provide expertise to others but
also enable its own staff to learn and develop by exposure to other charities and their operational practices.
e. The trustees have agreed to support the ongoing provision of the Transitions and Impact services, which depend on
voluntary support and act as the investor to make up any shortfall in funding necessary to maintain the service at
current levels
f. The trustees approved a growth strategy in November 2015, which requires ongoing capacity of our fundraising
capabilities.
g. As part of the strategy, the trust is expanding new service delivery models, endeavouring to stay innovative. The
service development is in 3 areas:
I. Innovative High Cost Placement Pricing Structure,
II. Schools services start up and investment costs,
III. Additional staff to focus on new opportunities prior to full operational availability

36
Restricted Funds

Balance at Expenditure Balance at

1 April 2016 Income Gains & Losses Transfers 31 Mar 2017

Voluntary Services 16 530,907 537,378 12,000 5,545

Attainment 65,431 311,539 300,077 - 76,893

Service Development 15,600 94,000 124,981 27,800 12,419

Young People Support 12,132 3,708 2,056 - 13,784

Core Service - 175,668 175,668 - -

93,179 1,115,822 1,140,160 39,800 108,641

The aim and use for each restricted fund is as follows:

a) The Trust has grouped its services, based on young people volunteering for help, and not funded
by Local Authority commissioning into a new grouping called voluntary services, this now includes
our transitions and impact services, and intends to develop a related health based service.

b) The Attainment Services groups all our school services together and provides a service linking the
schools to the home circumstances of the young people, with Includem providing support within the
home.

c) Service Development aims to support business development processes and improve Includem's
quality procedures as highlighted the achievement of CIPFA's Mark of Excellence in Governance, and
creation of the Head of Strategy and Innovation to enable Includem to secure a stronger funding
base and help embed new ideas and innovations for service delivery

d) The Young Persons Funds are small, non-service related funds which channel support directly to
young people to provide them with better living standards, whether that is essential equipment or the
opportunity to spend time away from their normal environment

e) The Core Service is our main service to young people; however, one contract is structured in the
format of grant funding rather than service commissioning.

Summary of Funds
Balance at Expenditure Balance at
1 April 2016 Income Gains & Losses Transfers 31 Mar 2017

General Funds 1,504,551 2,778,354 2,426,131 (415,800) 1,440,974

Designated Funds 280,339 - 88,368 376,000 567,971

Restricted Funds 93,179 1,115,822 1,140,160 39,800 108,641

1,878,069 3,894,176 3,654,659 - 2,117,586

37
Analysis of Net Assets between Funds

General Designated Restricted

funds funds funds Total Total
2017 2017 2017 2017 2016

Tangible Fixed Assets 111,187 - - 111,187 157,246

Debtors 304,535 - - 304,535 224,976

Cash at Bank and In Hand 1,323,249 567,971 108,641 1,999,861 1,737,735

Creditors due within 1 year -239,527 - - -239,527 -196,618

Provisions for Liabilities and -58,470 - - -58,470 -45,270

Charges
1,440,974 567,971 108,641 2,117,586 1,878,069

21 Capital commitments

At 31 March 2017, the company had no capital commitments (2016: Nil)

22 Pension commitments

The Company contributes to a defined contribution scheme operated by the Legal & General.

The Company makes contributions of 3.5% of gross salary to the scheme for those who have elected to join.
Employees can contribute an amount of their choosing.

The Company contributed 83,033 in the year. (2016: 77,930).

The Company will continue to contribute 3.5%, which will meet the auto enrolment provisions up until 2018 for
both the Company and our employees.

23 Operating lease commitments

At 31 March 2017, the Company had annual commitments relating to land and buildings for the next year under
non-cancellable operating leases according to length of lease, as follows:

The Trusts total potential liability for operating leases is 59,640

Total Total
2017 2016

Expiry Date:
Within 1 Year 44,820 54,810

Between 2-5 Years 14,820 28,875

59,640 83,685

38
Reference and administrative details for the company, its
trustees and advisers for the year ended 31 March 2017
Name of charity
Includem

Directors
Jim Gibson (Chair)
J. Bruce Marks (Treasurer)
John Fanning (Vice Chair)
John McCaig (resigned December 2016)
Abigail Kinsella
Sheena Brown
David Wallace (appointed December 2016)
Sally Kuensberg CBE
Tim Kelly (resigned June 2016)
Jo Noblett (resigned December 2016)
Caroline Innes
Stuart Kennedy (co-opted March 2017)
Anthony Bone (co-opted March 2017)
Stephen McNeil (co-opted March 2017)
Morag Gunion (co-opted March 2017)

Company registered number Charity registered number

SC207985 SC030233

Registered office
Unit 6000, Academy Office Park, Gower Street, Glasgow, G51 1PR

Company Secretary
J. Bruce Marks

Chief Executive
Angela Morgan

Senior Management Team

Martin Greener, Head of Finance and Business Processes
Michelle Nairn, Head of Corporate Services
Lynsey Smith, Head of Services and Development
Marion Gillooly, Head of Strategic Development and Innovation (from November 2016)

Independent auditors
Wylie & Bisset LLP, 168 Bath Street, Glasgow, G2 4TP

Bankers
Royal Bank of Scotland, Blantyre, Glasgow, G72 0QD

39
www.includem.org

enquiries@includem.co.uk

@includem2000