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REGISTERED COMPANY NUMBER: SC265395 (Scotland)
REGISTERED CHARITY NUMBER: 035363














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2024

for

Advocacy Highland

Advocacy Highland






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Report of the trustees 1 to 3

Independent examiner's report 4

Statement of financial activities 5

Balance sheet 6 to 7

Notes to the financial statements 8 to 14

Advocacy Highland (Registered number: SC265395)

Report of the Trustees
for the Year Ended 31 March 2024


Objectives & activities
The principle objective of the organisation is to relieve poverty and promote social justice and social inclusion by increasing the availability of independent advocacy and facilitating access to independent advocacy for the benefit of citizens in the Highland Region (where Highland Region is defined by local authority boundaries).

Review of current activities and future plans
During the year the company's main activity has been to develop and provide issue-based independent advocacy for people over the age of 16 years with mental health problems defined under the Mental Health Act, including personality disorders, dementia, learning disabilities and autistic spectrum disorder across the Highland Council area.

Additionally, having secured funding for a drug and alcohol recovery advocacy project, we began delivery of the project this year, in partnership with Partners in Advocacy. The Highland Advocacy Project provides advocacy for individuals affected by drug or alcohol use, aged over 16, and resident within a 25 mile radius of Inverness. The project has been a great success and we are on target to over deliver on our funding agreement. Funding is provided by the Highland Alcohol & Drug Partnership (HADP), which receives funds from the Scottish Government to provide services under the Medication Assisted Treatment (MAT) Standards.

It has been an overwhelmingly busy and productive year, both on the operational and personnel level. Throughout the year we have been inundated with referrals, against a backdrop of low capacity.

We remained in the recruitment phase for a significant part of the year due to several colleagues moving on to new pastures. This inevitably increased the workload of our remaining colleagues. However, as always and true to character, our team rose to the challenge with unwavering determination and passion to help as many people as possible who have reached out to us.

Many of the people we supported were more vulnerable and in urgent need of advocacy support to have their voice heard in decisions affecting them. The pressures in health and social care and the cost-of-living factors have put our advocacy partners into further difficulties.

This year, we are proud to have supported 15% more people than last year. We worked on 929 advocacy cases compared to 805 cases in the previous year.

Over 72% of the people we supported were subject to statutory interventions under the Mental Health Act, Adults with Incapacity Act or Adult Support and Protection Act. There has been a significant increase in referrals for older people, a majority of whom were deemed as lacking capacity. They were often stuck in hospital, on delayed discharge for long term care. With no Power of Attorneys or Guardianship in place our advocacy support has played an important role in safeguarding their rights and ensuring their past and present wishes are taken into consideration when decisions are being about them.

Despite the unprecedented demand, we managed to respond to 93% referrals in less than a week, 75% were responded to within 2 days. This, whilst continuing to provide a high-quality service is a huge achievement for us all.

The advocacy service we provide consistently achieves the following outcomes, whereby our advocacy partners are:
- Enabled to have control over their lives and to make their views known
- Supported to speak up for themselves or with the assistance of an advocate
- Enabled to make informed decisions and choices
- Empowered to become involved in decisions that affect them
- Enabled to have their voices heard by service providers and professionals

Our main accomplishments for the year:
- Dealt with more referrals than ever before.
- Welcomed two new board members bringing legal and HR expertise which has already been hugely beneficial to the organisation.
- Launched the new Highland Advocacy Partnership Project which is well on track to over-deliver on targets.
- Recruited a PT Admin Assistant to help the pressures on the organisation.
- Reviewed our Referral Prioritisation & Protocol to help manage the rising demand for our service.
- Held a team development day working towards Investors In People (IIP) Platinum award.
- Continued to invest in learning and our staff have undertaken a wide range training, talks and seminars.

Advocacy Highland (Registered number: SC265395)

Report of the Trustees
for the Year Ended 31 March 2024

- Participated in various networking and awareness raising events including providing training to trainee mental health officers and social workers.
- Continued to participate and provide input to ASP committee and several sub-committees.

Looking ahead
NHS Highland have recently agreed to an extension of our current contract for a further two years at the same funding level. Whilst there is no increase in funding NHS Highland have agreed to a new referral prioritisation policy in acknowledgment of the pressures and complexities Advocacy Highland faces in meeting rising demand and competing priorities.

This will not come without its own challenges, and we will continue work closely with NHS Highland to help manage service user and stakeholder demand and expectations.

Next year we will continue to focus on our core services and work hard to achieve best outcomes for our advocacy partners. We will also seek additional funding in our endeavour to increase advocacy provision in the Highland region.

Our plans for the future are to:
- Continue to seek and train new volunteer advocates and board members
- Continue to improve internal processes and systems
- Continue to seek additional funding for development and expansion
- Continue to monitor national developments in relation to independent advocacy
- Retain or improve our Investors in People (IIP) award

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.

Advocacy Highland is company limited by guarantee and does not have a share capital. Advocacy Highland has a membership comprising individual members. Management of the company is carried out by the Board of Directors or Trustees, via the CEO and staff, in accordance to the Memorandum and Articles of Association. Trustees of the company are elected by the members.

The maximum number of directors permitted is fifteen (15). Where possible the Board of Directors shall contain at least one resident from each of the following 5 districts: Caithness & Sutherland; Ross & Cromarty; Skye & Lochalsh; Lochaber; Inverness, Nairn, Badenoch & Strathspey. If this is not possible, then at least 3 of the 5 districts must be represented. Persons residing out with the Highland Council area may be appointed as directors, providing they uphold the interests of the organisation. A majority of the Directors MUST reside within the Highland Council area. In addition, directors may appoint up to two (2) co-opted directors.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC265395 (Scotland)

Registered Charity number
035363

Registered office
First Floor Offices
Inverness Ice Centre
Bught Drive
Inverness
IV3 5SR


Advocacy Highland (Registered number: SC265395)

Report of the Trustees
for the Year Ended 31 March 2024

Trustees
M B Robertson
D Fergusson
F E Gunn (resigned 21/9/23)
P A Courcha
P Cliff
A W Ferns (resigned 4/4/23)
M MacLean
V Murray
E Ferguson (appointed 1/11/23)
H MacPherson (appointed 1/11/23)

A list of trustees serving at the date of signing this report is provided under Company Information. In accordance with
the Articles of Association.

Company Secretary
V Murray

Independent Examiner
Equiom (Scotland)
15a Harbour Road
Inverness
INVERNESS-SHIRE
IV1 1SY

Bankers
The Bank of Scotland
Inverness Chief Office
2 - 6 Eastgate
Inverness
IV2 3NA

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 10 September 2024 and signed on its behalf by:





P Cliff - Trustee

Independent Examiner's Report to the Trustees of
Advocacy Highland

I report on the accounts for the year ended 31 March 2024 set out on pages five to fourteen.

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.








Sarah Weir, ACMA
The Chartered Institute of Management Accountants

Equiom (Scotland)
15a Harbour Road
Inverness
INVERNESS-SHIRE
IV1 1SY

11 September 2024

Advocacy Highland

Statement of Financial Activities
for the Year Ended 31 March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 78 - 78 799

Charitable activities
NHS Highland - Advocacy Highland 298,369 - 298,369 294,545
Caithness & North Sutherland - Advocacy - - - 8,161
HADP - 12,018 12,018 -
Miscellaneous - - - 1,118
Total 298,447 12,018 310,465 304,623

EXPENDITURE ON
Charitable activities
NHS Highland - Advocacy Highland 252,071 - 252,071 228,272
Caithness & North Sutherland - Advocacy - - - 13,426
HADP - 12,018 12,018 9,950
Corra Foundation - 29 29 117
Awards for All - 147 147 353

Other - - - 186
Total 252,071 12,194 264,265 252,304

NET INCOME/(EXPENDITURE) 46,376 (176 ) 46,200 52,319


RECONCILIATION OF FUNDS
Total funds brought forward 207,927 176 208,103 155,784

TOTAL FUNDS CARRIED FORWARD 254,303 - 254,303 208,103

Advocacy Highland (Registered number: SC265395)

Balance Sheet
31 March 2024

2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 7 5,366 - 5,366 7,364
Tangible assets 8 3,431 - 3,431 7,556
8,797 - 8,797 14,920

CURRENT ASSETS
Stocks 9 500 - 500 500
Debtors 10 5,066 - 5,066 6,588
Cash at bank and in hand 250,646 12,835 263,481 200,820
256,212 12,835 269,047 207,908

CREDITORS
Amounts falling due within one year 11 (10,571 ) (12,835 ) (23,406 ) (13,102 )

NET CURRENT ASSETS 245,641 - 245,641 194,806

TOTAL ASSETS LESS CURRENT LIABILITIES 254,438 - 254,438 209,726

CREDITORS
Amounts falling due after more than one year 12 (135 ) - (135 ) (1,623 )

NET ASSETS 254,303 - 254,303 208,103
FUNDS 14
Unrestricted funds 254,303 207,927
Restricted funds - 176
TOTAL FUNDS 254,303 208,103

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.


Advocacy Highland (Registered number: SC265395)

Balance Sheet - continued
31 March 2024

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 10 September 2024 and were signed on its behalf by:





M MacLean - Trustee

Advocacy Highland

Notes to the Financial Statements
for the Year Ended 31 March 2024

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.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 33% straight line

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the period of the lease.

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.


Advocacy Highland

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. DONATIONS AND LEGACIES
2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Donations 78 - 78 799

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 4,586 4,909
Hire of plant and machinery 964 1,370
Rent, property services & utilities 15,407 15,983
Development costs amortisation 1,998 1,998

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

TRUSTEES' EXPENSES

The trustees' expenses for the year were as follows:
2024 2023
£    £   
Travel expenses 111 -

5. STAFF COSTS
2024 2023
£    £   
Wages and salaries 201,345 179,670
Other pension costs 15,296 12,432
216,641 192,102

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

2024 2023
Advocacy Highland 12 12

No employees received emoluments in excess of £60,000.


Advocacy Highland

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 799 - 799

Charitable activities
NHS Highland - Advocacy Highland 294,545 - 294,545
Caithness & North Sutherland - Advocacy - 8,161 8,161
Miscellaneous 1,118 - 1,118
Total 296,462 8,161 304,623

EXPENDITURE ON
Charitable activities
NHS Highland - Advocacy Highland 228,272 - 228,272
Caithness & North Sutherland - Advocacy - 13,426 13,426
HADP - 9,950 9,950
Corra Foundation - 117 117
Awards for All - 353 353

Other 186 - 186
Total 228,458 23,846 252,304

NET INCOME/(EXPENDITURE) 68,004 (15,685 ) 52,319
Transfers between funds 7,522 (7,522 ) -
Net movement in funds 75,526 (23,207 ) 52,319

RECONCILIATION OF FUNDS
Total funds brought forward 132,401 23,383 155,784

TOTAL FUNDS CARRIED FORWARD 207,927 176 208,103

7. INTANGIBLE FIXED ASSETS

Development
costs
£
Cost
At 1 April 2023 and 31 March 202413,649
Amortisation
At 1 April 2023 6,285
Charge for year1,998
At 31 March 20248,283
Net book value
At 31 March 20245,366
At 31 March 20237,364

Advocacy Highland

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
Cost
At 1 April 2023 59,735
Additions 461
At 31 March 2024 60,196
Depreciation
At 1 April 2023 52,179
Charge for year 4,586
At 31 March 2024 56,765
Net book value
At 31 March 2024 3,431
At 31 March 2023 7,556

9. STOCKS
2024 2023
£    £   
Stocks 500 500

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income - 2,739
Prepayments 5,066 3,849
5,066 6,588

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

20242023
£   £   
Social security and taxes3,1793,404
Deferred income12,835
Other creditors1,2591,160
Accrued expenses3,3402,999
Leases2,7932,800
23,40610,363


Advocacy Highland

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

20242023
£   £   
Leases1351,623
1351,623

13. LOANS

There is no overdraft facility for the year ended 31 March 2024.

14. MOVEMENT IN FUNDS
Net
movement At
At 1/4/23 in funds 31/3/24
£    £    £   
Unrestricted funds
Advocacy Highland Fund 207,927 46,376 254,303

Restricted funds
Advocacy restricted funds 176 (176 ) -

TOTAL FUNDS 208,103 46,200 254,303

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
Advocacy Highland Fund 298,447 (252,071 ) 46,376

Restricted funds
Advocacy restricted funds 12,018 (12,194 ) (176 )

TOTAL FUNDS 310,465 (264,265 ) 46,200


Comparatives for movement in funds

Net Transfers
movement between At
At 1/4/22 in funds funds 31/3/23
£    £    £    £   
Unrestricted funds
Advocacy Highland Fund 132,401 68,004 7,522 207,927

Restricted funds
Advocacy restricted funds 23,383 (15,685 ) (7,522 ) 176

TOTAL FUNDS 155,784 52,319 - 208,103

Advocacy Highland

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

14. 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
Advocacy Highland Fund 296,462 (228,458 ) 68,004

Restricted funds
Advocacy restricted funds 8,161 (23,846 ) (15,685 )

TOTAL FUNDS 304,623 (252,304 ) 52,319

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1/4/22 in funds funds 31/3/24
£    £    £    £   
Unrestricted funds
Advocacy Highland Fund 132,401 114,380 7,522 254,303

Restricted funds
Advocacy restricted funds 23,383 (15,861 ) (7,522 ) -

TOTAL FUNDS 155,784 98,519 - 254,303

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
Advocacy Highland Fund 594,909 (480,529 ) 114,380

Restricted funds
Advocacy restricted funds 20,179 (36,040 ) (15,861 )

TOTAL FUNDS 615,088 (516,569 ) 98,519


Advocacy Highland

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

15. EMPLOYEE BENEFIT OBLIGATIONS

The company operates a defined contribution pension scheme for its employees. The contributions for the year amounted to £14,937 (2023: £12,432). At the year end there was £1,259 (2023: £1,160) included in other creditors.

16. OTHER FINANCIAL COMMITMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:-
2024 2023
£    £   
Net obligations repayable:-
Within one year 2,793 3,699
Between one and five years 135 2,164
2,928 5,863
Advocacy Highland is currently engaged in a non-cancellable operating lease for office space, with a lease term extending to October 2027.

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.