REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 March 2024 |
for |
Advocacy Highland |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
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 |
Registered Charity number |
Registered office |
Advocacy Highland (Registered number: SC265395) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
Trustees |
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 |
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 |
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 |
Charitable activities |
Caithness & North Sutherland - Advocacy | - | - | - | 8,161 |
HADP | - | 12,018 | 12,018 | - |
Miscellaneous | - | - | - | 1,118 |
Total |
EXPENDITURE ON |
Charitable activities |
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 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 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 |
Tangible assets | 8 |
CURRENT ASSETS |
Stocks | 9 |
Debtors | 10 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 11 | ( |
) | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year | 12 | ( |
) | ( |
) | ( |
) |
NET ASSETS |
FUNDS | 14 |
Unrestricted funds | 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 |
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 | - |
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 | - |
3. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2024 | 2023 |
£ | £ |
Depreciation - owned assets |
Hire of plant and machinery | 964 | 1,370 |
Rent, property services & utilities | 15,407 | 15,983 |
Development costs amortisation |
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 |
Other pension costs |
216,641 | 192,102 |
The average monthly number of employees during the year was as follows: |
2024 | 2023 |
Advocacy Highland |
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 |
Charitable activities |
Caithness & North Sutherland - Advocacy | - | 8,161 | 8,161 |
Miscellaneous | 1,118 | - | 1,118 |
Total |
EXPENDITURE ON |
Charitable activities |
Caithness & North Sutherland - Advocacy | - | 13,426 | 13,426 |
HADP | - | 9,950 | 9,950 |
Corra Foundation | - | 117 | 117 |
Awards for All | - | 353 | 353 |
Other |
Total |
NET INCOME/(EXPENDITURE) | ( |
) |
Transfers between funds | 7,522 | (7,522 | ) | - |
Net movement in funds | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 132,401 | 23,383 |
TOTAL FUNDS CARRIED FORWARD | 207,927 | 176 | 208,103 |
7. | INTANGIBLE FIXED ASSETS |
Development |
costs |
£ |
Cost |
At 1 April 2023 and 31 March 2024 | 13,649 |
Amortisation |
At 1 April 2023 | 6,285 |
Charge for year | 1,998 |
At 31 March 2024 | 8,283 |
Net book value |
At 31 March 2024 | 5,366 |
At 31 March 2023 | 7,364 |
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 |
Additions |
At 31 March 2024 |
Depreciation |
At 1 April 2023 |
Charge for year |
At 31 March 2024 |
Net book value |
At 31 March 2024 |
At 31 March 2023 |
9. | STOCKS |
2024 | 2023 |
£ | £ |
Stocks |
10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Prepayments and accrued income |
Prepayments |
11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Social security and taxes | 3,179 | 3,404 |
Deferred income | 12,835 |
Other creditors | 1,259 | 1,160 |
Accrued expenses | 3,340 | 2,999 |
Leases | 2,793 | 2,800 |
23,406 | 10,363 |
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 |
2024 | 2023 |
£ | £ |
Leases | 135 | 1,623 |
135 | 1,623 |
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 | 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 | ( |
) | 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 |