DUMFRIES AND GALLOWAY MENTAL HEALTH ASSOCIATION

• ◆

  6 officer resignations in last 12 months

  Multiple officers have left the board recently — see the People section for who.

• ◆

  3 PSCs ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

David Allen

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.”

Significant events

• “The Charity Shop Manager and three volunteers left in June 2024 and the shop was closed to allow for the refurbishment to take place. The shop then re-opened in October 2024 with a new manager and 2 volunteers who have since joined too.”
• “Due to a number of operational challenges, there has been an impact on the financial performance of DGMHA. However, Trustees and Management had taken a number of steps to mitigate this by reviewing the current property situation and the need to sell one of the properties which has outgrown its suitability for the needs of those who lived there. Therefore, this would free up assets and contribute to improving the financial situation. Unfortunately, there has been quite a delay in this process and therefore the sale has not reached the completion process which would have helped in the amount of funds available in cash balances.”
• “the Board are actively exploring the sale of an under-utilised property to improve the Association's cash position and its unrestricted reserves.”
• “The Trustees have also initiated a structured organisational restructuring programme to ensure the leadership, operational management and support functions reflect the changing scale and complexity of the Association.”
• “plans are underway to relocate the Association's Head Office to a more suitable and cost-effective location.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

20

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

6

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.