Charity registration number 1148198
Company registration number 07987156 (England and Wales)
ADVOCACY MATTERS LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ADVOCACY MATTERS LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs J A Steckles - Chair
Mr R Punton
Mr R Netherway
Mr Gordon Law
Mr L Campbell
(Appointed 9 May 2024)
Mr S Watson
(Appointed 9 May 2024)
Charity number
1148198
Company number
07987156
Registered office
198 Boldmere Road
Sutton Coldfield
West Midlands
B73 5UE
Independent examiner
Jerroms
Lumaneri House
Blythe Gate
Blythe Valley Park
Solihull
West Midlands
B90 8AH
ADVOCACY MATTERS LTD
CONTENTS
Page
Trustees' report
1 - 9
Statement of Trustees' responsibilities
10
Independent examiner's report
11
Statement of financial activities
12
Balance sheet
13
Statement of cash flows
14
Notes to the financial statements
15 - 23
ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's [governing document], the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

 

The objects of the charity as set out in its Articles of Association are:

 

  1. To promote the relief of the physical and mental sickness of persons in need by reason of addiction, bereavement or loss, and to promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded, assisting them to integrate into society with the object of improving their conditions of life by the provision of an advocacy service in the counties of the West Midlands, Warwickshire, Worcestershire, Staffordshire and Herefordshire or elsewhere in England and Wales, where need is identified, and additional support with the object of improving their conditions of life.

     

    For the purpose of this clause, ’socially excluded’ means being excluded from society or parts of society as a result of one or more of the following factors: unemployment; financial hardship; youth and old age; ill health, (physical or mental); substance abuse or dependency, including alcohol and drugs; discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation, gender reassignment, poor education or skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards); crime (i.e. either as a victim of crime or as an offender rehabilitating into society).

     

  2. To advance education, in particular training in advocacy skills and disability issues, throughout the UK.

 

In support of these objects, the charity will provide advocacy to all disabled people although the requirements of funders may restrict either the geographical area or type of disability for projects.

 

When projects are first established, great care is taken to ensure that they are consistent with the aims and objectives of the charity and the trustees consider the Charity Commission’s general guidance on public benefit. Each advocacy case is also reviewed regularly by management in supervision with the advocate responsible to ensure that these requirements continue to be met.

 

The advocacy provided is independent and is not subject to the direction or approval of the funder. Funds available and advocates’ time will also restrict the numbers to whom advocacy can be provided. Subject to these limits, the projects are for the benefit of all members of the disabled community irrespective of ethnicity, gender or sexuality and advocacy is provided without charge to the recipient. Referrals are dealt with dependent on need, where a crisis situation or other complex issues may require immediate action.

 

Each project is reviewed annually to ensure that it continues to reflect the charity objectives and has delivered benefits to the group of people the project was set up to help.

Mission Statement

 

To provide Disabled People with an independent advocate to ensure individuals are heard and their rights, concerns and needs are acted upon.

 

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance
Significant activities and achievements against objectives

In the year under review, we are still being challenged by the post COVID 19 landscape. We have had to be mindful that the virus has not gone however pre covid service provision has commenced. Advocacy Matters have continued to risk assess for COVID 19 to ensure the safety of our service users and our staff team, but we have returned to regular face to face meetings and visits.

 

The surge in demand following the pandemic has continued with waiting lists being a necessity for non-statutory advocacy referrals. With may facing issues with mental health as a direct result of isolation in lockdowns. Service users have also been in financial hardship due to the cost-of-living crisis, many needing support to access food bank services and support to pay their utilities.

 

Birmingham City Council issued a section 114 notice on September 5, which means it must halt all spending except on essential services such as schooling, housing, social care, waste collection and road maintenance. This has not only directly impacted the finances of Advocacy Matters it has adversely affected the citizens we support with the potential for service provision being cut to disabled people.

 

Recruitment has not been an issue in the last financial year, and we remain fully staffed to meet the needs of all contracts and projects.

 

Safeguarding issues remain prevalent within all projects. We continue to support advocacy partners in increasing situations of abuse. Whilst these cases have resulted in the greater awareness of such problems and have also resulted in the improvement of safeguarding procedures and in the scrutiny of care providers, progress has been frustratingly slow, and the demand never decreases. Incidents such as these, which can often lead to protracted investigations, emphasise the need for greater diligence and the importance of independent advocacy. In the last financial year, we have seen safeguarding issues within mental health units increase and have met with the NHS trusts safeguarding lead to address this.

 

As a result of the independent advocacy provided by Advocacy Matters, care provision and financial arrangements are often challenged, enabling individuals to be heard who might not otherwise have a voice and control.

 

In September 2023 Advocacy Matters were awarded a Community Inspiration Award by the Community foundation, for the work we do with volunteers and the difference made to Birmingham communities. This is quite a prestigious award, and participants are selected from across the West Midlands.

Also, in September 2023 Advocacy Matters hosted our first student placement from Birmingham University. Elikem is studying to be a social worker and was in her first year. She was bright and engaging and added a lively addition to the team until her placement ended successfully in December 2023.

 

In April 2024 we had a staff awayday at the National Arboretum Staffordshire. We had team building exercises and wellbeing activities. This was a welcome reward to the staff team after a year of very had work and high caseloads.

 

On the 23rd of June 2024 Nuala, our dedicated office volunteer was nominated for 50 Big Thank You, hosted by the West Midlands Lieutenant on behalf of HRH King Charles. Out of 700 nominees only 50 were nominated to attend the event and receive a certificate for their volunteering work, quite an achievement.

 

In December 2022 we began the process of reapplying for the Quality Performance Mark in Advocacy from NDTi, completing the self-assessment workbook. We completed this process and were Awarded the QPM in July 2023 for 3 years.

 

Advocacy Matters office refurbishment started in February 2023 and was finished March 2023. We have repurposed the office to provide a training room and community space to further the charities objectives. This is now used regularly for training and community groups. We host the Sutton Coldfield Neighbourhood Network Scheme (NNS) and groups from Age Concern.

 

This year has seen the beginning of our befriending offer. We have been able to develop and grow a new project in Sutton Coldfield with the support of our volunteers and have been providing befriending support and engaging activities to older adults without family living in care home settings.  This has been funded as a pilot project by Sutton Coldfield Charitable Trust, with a view to lottery funding to extend the project city wide.

 

ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

Advocacy Matters Projects

 

 

The following is a brief review for the period of each of the major projects run and supported by Advocacy Matters.

 

  1. My Side

 

The trustees consider this type of project and particularly the training and employment of volunteers to be a fundamental part of the DNA of Advocacy Matters and have agreed to continue to fund the project from Unrestricted Funds but with reduced numbers and mainly by trained Volunteers.

 

We continue to provide a range of services within our My Side project including 1:1 independent advocacy, group work, training to volunteers, user involvement, engagement and participation, befriending, admin opportunities, support and supervision, development and promotional work.  We provide our advocacy support across Birmingham and Walsall and our befriending support currently within Sutton Coldfield in North Birmingham with the plan to increase this to the whole of Birmingham in Autumn 2024.

 

During this financial year we have trained and supported new volunteers and continued to support our long-standing existing volunteers providing a range of invaluable roles within the organisation.  We have had a core team of 44 volunteers that have supported our charity during the year and of those providing the Independent Advocacy role they have been able to offer support to 50 individuals.

 

The training of new volunteers has taken place face to face 3 times this year with the addition of online learning for people who have not been able to make the dates of the face-to-face learning and so training is offered flexibly and regularly to induct new volunteers to the organisation. 

 

There is still a clear demand for non-statutory advocacy work In Birmingham and Walsall and we continue to receive referrals for Volunteer Advocacy through our own channels within the organisation such as the website, telephone and email and also undertake a proportion of the non-statutory work on the Birmingham Advocacy project in which we are a partner with POHWER.

 

We have been able to offer the ongoing support that the Hear to Help element of the My Side project can provide meaning that a team of volunteers are able to offer weekly chats to socially isolated people within the community to provide a listening ear, befriending and advocacy support.

 

Befriending Matters Pilot (falling under My Side)

 

This year has seen the rise of our befriending offer, and we have been able to develop and grow a new project in Sutton Coldfield with the support of our volunteers and have been providing befriending support and engaging activities to older adults without family living in care home settings.  This project will increase in the next year to be Birmingham city wide thanks to the National Lottery.

 

The training element of this project has largely passed to the Volunteer Advocacy Training section of the Birmingham Advocacy Hub, see 4 below.

 

The Steering Group is an important part of this project and provides input into the charity’s governance from all areas of Birmingham and Walsall. It functions to provide former and current advocacy partners with the opportunity to access peer advocacy as well as develop self-advocacy skills. The purpose of the group is to address common barriers that prevent people accessing facilities in their local communities. Members are actively involved in such matters as the interviewing of all new staff, the provision of advice as to what accessible information should be provided by the charity, the design and content of the accessible information documentation produced and in contributing to the development of future projects for which the charity applies for funding.

 

Through the facilitation of our Steering Group who now total 12 individuals all of whom have at some point experienced receiving Independent Advocacy and who can guide and steer our organisation to ensure we are able to provide what is most needed in our communities.   The Steering group has participated in the development and early planning of a project aimed at addressing health inequalities experienced by disabled people in our geographical areas.

 

 

 

ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

In this financial year we have received grants from 29th May, Saintbury Trust, Eveson Trust and Sutton Coldfield Charitable Trust.

 

 

2. Physical Disability Advocacy

 

PD Advocacy is funded by Birmingham Solihull Integrated Care Board and continues to be renewed and receive positive praise from commissioning about its impact and scope. We provide 1:1 Independent Advocacy for people living with the effects of Stroke, brain injury, neurological conditions, long term chronic conditions and the wider experiences of living with a physical disability.

 

During the year to 31st March 2024, we have been able to provide advocacy support to 61 people experiencing crisis situations around a range of issues but primarily access to health services, housing, adaptations and social isolation.

 

We have found improved engagement from commissioning at the ICB and are finding it useful to meet with commissioners and have received positive feedback about the impact of the project

 

 

3. Walsall Care Act

 

The nature and scope of this project is the same as that of the Birmingham Care Act Advocacy project, see 4 below, albeit on a smaller scale. The arrangement was direct with Walsall Metropolitan Borough Council up until October 2022.  Since October 2022 we have been providing this Care Act Service in a partnership with POhWER.

 

April 2023 until 31st March 2024 support was provided for 272 individuals.

 

4. Birmingham Advocacy Hub

 

Birmingham City Council issued a tender encompassing not only statutory advocacy but also a pre-defined amount of non-statutory advocacy and volunteer training. This project was awarded to POhWER, a national advocacy provider. Advocacy Matters entered into a partnership agreement with POhWER to provide Advocacy Services on an agreed basis. This project commenced on 1st April 2019. It was retendered and rewon in April 2022 and will be contracted until April 2027. This Partnership is of critical importance to Advocacy Matters. It incorporated the Care Act, IMCA, and a substantial part of the My Side projects which represented most of the charity’s existing business. In addition, other statutory advocacy and some non-statutory advocacy is also included.

 

Birmingham City Council issued a section 114 notice on September 5, which means it must halt all spending except on essential services such as schooling, housing, social care, waste collection and road maintenance. The council are planning to cut the hourly rate paid for this work from April 2024 which may affect our continued inclusion in this work from April 2025.

 

A summary of each of the elements of the project is given below.

 

Care Act Advocacy

 

Care Act Advocacy is a form of statutory Advocacy governed by the Care Act 2014 whereby local authorities must arrange an independent advocate to facilitate the involvement of a person in their assessment, in the preparation of their care and support plan, in the review of their care plan, and in appropriate safeguarding procedures. This independent advocacy must be implemented to provide assistance if the following two conditions are met: -

 

 

The role of the independent advocate is to support and represent the person and to facilitate their involvement in the key processes and interactions with the local authority. Acting as an advocate for a person who has substantial difficulty in engaging with care and support processes is a responsible position.

 

ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

This work includes: -

 

 

 

 

 

 

Independent Mental Capacity Advocacy (IMCA)

 

The Mental Capacity Act came into force in April 2007 introducing statutory independent advocacy and imposing on the NHS and Local Authorities the duty to consult in defined situations concerning vulnerable individuals. IMCA requires the provision of non-instructed advocacy to individuals, aged 16 and over,

who have been assessed to lack capacity for specific decisions and who have no family or friends who might otherwise advocate on their behalf.

    

This may include those with learning difficulties, dementia, mental health problems, acquired brain injury and cognitive impairments associated with serious physical illness.

 

IMCA is a very specialist form of advocacy and all advocates involved in this form of advocacy are required to undertake specialist training.

 

IMCA advocates will also be involved in any Safeguarding aspects related to Deprivation of Liberty (DoLs) under the Mental Capacity Act 2009.

 

Independent Mental Health Advocacy (IMHA)

 

IMHA is covered by Mental Health Act Revision 2007 and relates to inpatients held under a section of the Mental Health Act 1983.

 

 

 

 

 

 

 

ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

Independent Complaints Advocacy Service (ICAS)

 

National Health Complaints are the statutory responsibility of the National Health Service but these are commissioned through Public Health England and the local authority.

 

Community Advocacy

 

Community Advocacy applies to all issues that vulnerable people face which fall outside the above legislation.

 

Volunteer Advocacy Training

 

One of the forms of advocacy which Birmingham City Council are keen to support is advocacy by volunteers which they are promoting by supporting the training of potential new advocates.

 

1592 referrals were dealt with during the period and 4 training courses were held providing volunteer training for 55 participants.

 

 

5. Charities Aid Foundation Resilience Grants 

 

The Main Grant was awarded in October 2021. This was used to employ staff needed to make Advocacy Matters a robust charity. Using this grant we have appointed a full-time senior advocate, a user- led facilitator to work with the steering group and a Finance Manager. This grant was used by 31/3/2023.

 

6. Childrens Age Assessments- Appropriate Adult

 

The age assessment of unaccompanied children seeking asylum is a challenging process and is there to establish if the individual will be supported as a child or adult. Often Children and young people seeking asylum do not have documentation with proof of age and sometimes are not aware of how old they are or their birthdate. A child or young person undergoing an age assessment must have the opportunity to have an appropriate adult present with them during the interviews. It is important that the role of the appropriate adult is clearly explained at the outset of the interviews, and it is recommended that the same appropriate adult is used throughout the age assessment.

Advocacy Matters were awarded a contract to provide this service from Birmingham Children’s Trust in January 2023. As of 31st of March 2024 we have received 51 Referrals.

Financial review

The results for the year are set out in the attached Financial Statements and Notes. The net movement of funds for the period amounted to a surplus of £97,381 The total retained reserves at 31st March 2024 amounted to £688,905.

Reserves policy

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -

The trustees periodically review the reserves position of the charity to ascertain whether or not the funds that they are holding are adequate for its work. In doing this they take into consideration the financial risks to which the charity is subject, the assets and working capital requirements for continued service delivery and for unforeseen circumstances, particularly relating to uncertainties of future funding.

 

A further major consideration is the drastic change in the way that many projects are being funded. In many cases remuneration is on a per hour or per referral basis with payment in arrears with no guarantee of the number of referrals which will be required. This places all the risk on to the provider and could have a catastrophic effect on the charity’s funds if things go wrong.

 

At 31 March 2024 the charity had reserves of £688,905. The trustees have reviewed whether unrestricted funds can be applied for public benefit whilst maintaining an appropriate level of free reserves. The trustees are of the opinion that free reserves (reserves available for working capital, development and provision of the service) should be at least six months costs of running the organisation. The trustees therefore consider that the free reserves are adequate.

Plans for future periods

The trustees will continue to seek new projects which are suitable and beneficial to the community of people with disabilities, which are consistent with the charity’s aims and objectives and which deliver public benefit to all members of the community.

 

The reduction in funding from Local Authorities generally and the reluctance of other potential funders to fund non-statutory advocacy means that different approaches to fundraising are required if the charity is to remain sustainable with adequate levels of funding and this is now a priority which is being urgently addressed.

 

One of the Objects of the charity is to advance education, in particular by providing training in advocacy skills and disability issues. This training is now handled by the Volunteer Advocacy Training section of the Birmingham Advocacy Hub (see 4 above) and will continue to be a priority. A brief outline of the type of facilities which could be provided is available on the charity’s website. This training will normally be provided to other advocacy organisations or health professionals to the ultimate public benefit of the disabled community as a whole.

Structure, governance and management

The Charity is a company limited by guarantee . The trustees/directors named on page 1 are also the only members of the company. In the event of the company being wound up, their liability in respect of the guarantee is limited to £1 each.

 

The charity was incorporated on 12th March 2012 and is governed by its Memorandum and Articles of Association. The company was formed specifically to take over the operations of Advocacy Matters, an unincorporated charity which has since been decommissioned. The company commenced operations on 1st October 2012 at which point any remaining assets or liabilities of the unincorporated charity were transferred to the company.

 

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mrs J A Steckles - Chair
Mr R Punton
Mr P Shergold
(Resigned 9 May 2024)
Mr R Netherway
Mr Gordon Law
Mr L Campbell
(Appointed 9 May 2024)
Mr S Watson
(Appointed 9 May 2024)
Recruitment and appointment of trustees
ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -

The charity is governed by an Executive Committee comprising all the Trustees who are also Directors and the only members of the company. During the year under review, the day-to-day management of the charity was undertaken by the Chief Executive Officer with the assistance of three Operations Managers and two Senior Advocates.

Where there is a requirement for a new trustee, candidates will normally be identified from recommendations by existing trustees or Operations Managers, particularly bearing in mind the skills and experience which such candidates would bring in areas which are beneficial to the charity but may not necessarily be represented by the existing trustees. Potential new trustees will usually be interviewed by the Chair and one of the Chief Executive who will explain the concept of advocacy and the aims and objectives of the charity. They are also informed of their legal obligations under charity and company law, the Charity Commission guidance on public benefit and are provided with leaflets from the Charity Commission so that they are aware of their roles and responsibilities before they decide to take on the role. Successful candidates are invited to attend the next trustees’ meeting as observers and are provided with a copy of the Memorandum and Articles of Association.

 

New trustees are voted in by the Executive Committee and appointments are subject to Enhanced Disclosure and Barring Scheme checks. New trustees are provided with a trustee Induction Pack and offered Trustee training. Advocacy Training is available to ensure the new trustee is fully aware of the meaning of advocacy.

 

All members of the Executive Committee give their time voluntarily and do not receive any benefits from the charity. Note 7 to the accounts shows any expenses claimed by the Trustees during the period.

 

The Steering Group, which is incorporated into the My Side project, ensures that the charity remains “user led” and provides an important element of the charity’s structure and governance.

 

Risk management

The Trustees continually assess the risks to which the charity and its staff are exposed. This has been more relevant than ever because of the potential dangers of COVID 19. Where appropriate, systems, policies and procedures have been implemented to reduce these risks. They cover areas such as health and safety of staff, volunteers and visitors and lone working for staff and volunteers. These policies and procedures are regularly reviewed to ensure they are up to date and cover all areas involving the charity. All staff and volunteer appointments are subject to Enhanced Disclosure and Barring Scheme checks and full training is given to safeguard not only the safety of staff and volunteers but also the users for whom they may be advocating. A written risk assessments are carried out for every disabled person who is to be supported by a member of staff or volunteer and is held on file.

 

Risk Assessments relating to the office are carried out annually and Health and Safety is included on the Agenda of Staff Meetings.

 

Financial Risk is a major consideration for a small charity and liquid funds and reserves are regularly reviewed to ensure that there is sufficient working capital for the charity’s needs. This includes the ability to finance the expenditure for those projects where payment for services is made in arrears.

Pay policy

The trustees consider the Chief Executive Officer and the three Operations Managers to be key management personnel but the pay policy for these key personnel is the same as for other staff. The pay of all staff is reviewed annually and will normally be increased in line with, or above, average earnings benchmarked against similar roles at other charities or the public sector, with a view to ensuring that they are paid at least as well as those benchmarks.

ADVOCACY MATTERS LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -

The Trustees' report was approved by the Board of Trustees.

Mrs J A Steckles - Chair
Chair of Trustees
25 September 2024
ADVOCACY MATTERS LTD
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -

The Trustees, who are also the directors of Advocacy Matters Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the Trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

 

Insofar as the trustees are aware:

 

 

 

The strategic report under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 is not required as the charity qualifies as a small charitable company.

 

ADVOCACY MATTERS LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ADVOCACY MATTERS LTD
- 11 -

I report to the Trustees on my examination of the financial statements of Advocacy Matters Ltd (the Charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of [ENTER IN DATABASE cy1015], which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Jerroms

Richard Alan Horton

 

Chartered Certified Accountant

Lumaneri House
Blythe Gate
Blythe Valley Park
Solihull
West Midlands
B90 8AH
Dated: 25 September 2024
ADVOCACY MATTERS LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
570
-
570
-
9,720
9,720
Charitable activities
4
748,568
-
748,568
538,531
114,080
652,611
Other trading activities
5
-
-
-
1,369
-
1,369
Investments
6
8,888
-
8,888
769
-
769
Total income
758,026
-
758,026
540,669
123,800
664,469
Expenditure on:
Raising funds
7
10,043
-
10,043
16,862
-
16,862
Charitable activities
8
650,602
-
650,602
438,064
202,151
640,215
Total expenditure
660,645
-
660,645
454,926
202,151
657,077
Net income
97,381
-
97,381
85,743
(78,351)
7,392
Transfers between funds
76,677
(76,677)
-
4,248
(4,248)
-
Net movement in funds
9
174,058
(76,677)
97,381
89,991
(82,599)
7,392
Reconciliation of funds:
Fund balances at 1 April 2023
514,847
76,677
591,524
424,856
159,276
584,132
Fund balances at 31 March 2024
688,905
-
688,905
514,847
76,677
591,524

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ADVOCACY MATTERS LTD
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 13 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
13
4,435
9,407
Current assets
Debtors
14
57,807
42,890
Cash at bank and in hand
630,473
541,706
688,280
584,596
Creditors: amounts falling due within one year
15
(3,810)
(2,479)
Net current assets
684,470
582,117
Total assets less current liabilities
688,905
591,524
Net assets excluding pension liability
688,905
591,524
The funds of the Charity
Restricted income funds
17
-
76,677
Unrestricted funds
688,905
514,847
688,905
591,524

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 25 September 2024
Mrs J A Steckles - Chair
Chair of Trustees
Company registration number 07987156 (England and Wales)
ADVOCACY MATTERS LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
21
81,969
13,115
Investing activities
Purchase of tangible fixed assets
(2,090)
(9,126)
Investment income received
8,888
769
Net cash generated from/(used in) investing activities
6,798
(8,357)
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
88,767
4,758
Cash and cash equivalents at beginning of year
541,706
536,948
Cash and cash equivalents at end of year
630,473
541,706
ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
1
Accounting policies
Charity information

Advocacy Matters Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 198 Boldmere Road, Sutton Coldfield, West Midlands, B73 5UE.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The Charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 16 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
3 years straight line
Fixtures and fittings
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 17 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
570
-
570
-
9,720
9,720
ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Project

POhWER Contract

704,132
-
704,132
498,767
-
498,767

Physical Disability

44,436
-
44,436
39,764
-
39,764

Income from charitable activities

-
-
-
-
114,080
114,080
748,568
-
748,568
538,531
114,080
652,611
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising events
-
1,369
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
8,888
769
7
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity

Raising funds

1,787
8,763
Staff costs
8,256
8,099
10,043
16,862
ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
8
Expenditure on charitable activities
Charitable expenditure
Governance costs
Admin costs
Depreciation
Total
2024
2024
2024
2024
2024
£
£
£
£
£
Direct costs
Staff costs
-
40,959
509,847
-
550,806
Depreciation and impairment
-
-
-
7,063
7,063

Charitable activities

2
-
58,998
-
59,000
2
40,959
568,845
7,063
616,869
Share of support and governance costs (see note )
Support
24,080
-
-
-
24,080
Governance
-
9,653
-
-
9,653
24,082
50,612
568,845
7,063
650,602
Analysis by fund
Unrestricted funds
24,082
50,612
568,845
7,063
650,602
24,082
50,612
568,845
7,063
650,602
Previous year:
Charitable expenditure
Governance costs
Admin costs
Depreciation
Total
2023
2023
2023
2023
2023
£
£
£
£
£
Direct costs
Staff costs
146,128
17,401
322,555
-
486,084
Depreciation and impairment
-
-
-
6,407
6,407

Charitable activities

56,024
-
19,173
-
75,197
202,152
17,401
341,728
6,407
567,688
Share of support and governance costs (see note )
Support
67,383
-
-
-
67,383
Governance
-
5,144
-
-
5,144
269,535
22,545
341,728
6,407
640,215
Analysis by fund
Unrestricted funds
67,384
22,545
341,728
6,407
438,064
Restricted funds
202,151
-
-
-
202,151
269,535
22,545
341,728
6,407
640,215
ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
9
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
7,063
6,407
10
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
11
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
21
21
Employment costs
2024
2023
£
£
Wages and salaries
506,683
446,757
Social security costs
38,470
31,875
Other pension costs
13,909
15,551
559,062
494,183
There were no employees whose annual remuneration was more than £60,000.
12
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
13
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 April 2023
66,327
23,823
90,150
Additions
-
2,090
2,090
At 31 March 2024
66,327
25,913
92,240
Depreciation and impairment
At 1 April 2023
63,003
17,739
80,742
Depreciation charged in the year
3,324
3,739
7,063
At 31 March 2024
66,327
21,478
87,805
Carrying amount
At 31 March 2024
-
4,435
4,435
At 31 March 2023
3,323
6,084
9,407
14
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
54,342
42,890
Prepayments and accrued income
3,465
-
57,807
42,890
15
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
810
(521)
Accruals and deferred income
3,000
3,000
3,810
2,479
16
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
13,909
15,551

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 22 -
17
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Crisis Advocacy
34,374
-
-
(34,374)
-
Moving on Project
42,303
-
-
(42,303)
-
76,677
-
-
(76,677)
-
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
Walsall Care Act
-
60,609
(56,332)
(4,277)
-
CAF Resilience Grants
82,628
46,536
(129,164)
-
-
Crisis Advocacy
34,374
-
-
-
34,374
Moving on Project
42,303
-
-
-
42,303
Next Stop
(4,885)
-
-
4,885
-
Working with Learning Disabled Parents
4,856
-
-
(4,856)
-
Creative City - Personal Best
-
10,280
(10,280)
-
-
Training Costs - Sutton Charities
-
6,375
(6,375)
-
-
159,276
123,800
(202,151)
(4,248)
76,677
18
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
514,847
758,026
(660,645)
76,677
688,905
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
General funds
424,856
540,669
(454,926)
4,248
514,847
ADVOCACY MATTERS LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 23 -
19
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
4,435
-
4,435
Current assets/(liabilities)
684,470
-
684,470
688,905
-
688,905
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Tangible assets
9,407
-
9,407
Current assets/(liabilities)
505,440
76,677
582,117
514,847
76,677
591,524
20
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

21
Cash generated from operations
2024
2023
£
£
Surplus for the year
97,380
7,392
Adjustments for:
Investment income recognised in statement of financial activities
(8,888)
(769)
Depreciation and impairment of tangible fixed assets
7,063
6,407
Movements in working capital:
(Increase)/decrease in debtors
(14,917)
453
Increase/(decrease) in creditors
1,331
(368)
Cash generated from operations
81,969
13,115
22
Analysis of changes in net funds

The Charity had no material debt during the year.

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