As Chairperson of DIAS, I am pleased to present the annual report and financial statements for the year ending 31st March 2024. This year has been both challenging and rewarding, and I would like to take this opportunity to reflect on our key achievements, financial performance, and the impact we have had on the community we support.
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 company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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).
Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
The company also operates under the name DIAS Limited.
At the heart of DIAS is our mission to endeavour to provide the highest standard of independent advocacy support and information by ensuring that the interests of our partners are central to the decision which effect their well-being and that they are treated with dignity and respect. Throughout the year, our team has worked tirelessly to advocate on behalf of individuals and collective groups for people with Mental Health, Learning and or Physical Disability, Dementia, over 65 and those who face substance use challenges.
We are proud to report that we have provided support to 1008 partners (337 referrals received) through our advocacy projects covering a wide and varied range of issues including access to GP, care and treatment in Mental Health and other NHS services, access to housing, at meetings with statutory services, such as tribunals, Adult Support and protection and other social work meetings. Each case has reaffirmed the importance of our work and the difference we make in the lives of those we support.
Over the past few years, we see an increase in the complexity of referrals received. A marked increase in referrals have elements of domestic abuse, gendered based violence, cuckooing, poverty, social isolation and stigma. To ensure our staff have the necessary skills to provide the correct support we have invested heavily in our training programmes with all staff trained including attending training in trauma informed practice and gendered approach training
This year, we have accomplished several key milestones, amongst others
The launch of the Joint Advocacy Strategy (JAS) project- creating the Advocacy Strategy for DHSCP
Further strengthening of our partnership working with all the Tayside wide Independent Advocacy Organizations – with a second year of the Tayside Advocacy forum event with over 50 staff from 6 different Independent Advocacy organisations attending. The them for the one held on 8th March was exploring Citizen Advocacy, which Angus Independent Advocacy presented on. DIAS are keen to explore this type of advocacy to increase the capacity of support we can offer.
Supporting the Alcohol and Drug Partnership in ensuring the rights of those with substance use challenges are upheld around access to the MAT Standards
This financial year has seen significant strides in refining and enhancing our strategic approach to delivering independent advocacy services. Our focus has remained on ensuring that the voices of those we serve are amplified and heard, while also strengthening our organizational capacity to meet evolving needs.
Throughout the year, we’ve concentrated on three key areas:
Expanding Reach: We have been able to extend our services to individuals who historically may have lacked access to independent advocacy.
Strengthening Partnerships. We have deepened collaborations with other organizations and stakeholders, enabling us to provide more comprehensive support and to advocate for broader systemic change.
Improving Service Quality: Through regular evaluations and consultations with our partners, we have identified areas for improvement, allowing us to continuously refine our approach and deliver a higher standard of Independent Advocacy.
As we move forward into 24/25, our focus will be on expanding our reach, enhancing advocacy training, securing additional funding and raising awareness of IA. We are committed to ensuring that DIAS continues to meet the evolving needs of the communities we serve, while maintaining our financial stability.
Our strategic initiatives have positioned us well for continued growth and impact, ensuring that we remain responsive and agile in the face of changing social landscapes. I am confident that, moving forward, we will continue to empower individuals and influence positive change through our advocacy work.
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
The trustees aim to carry a minimum balance on free reserves broadly equivalent to 3 months' operating expenditure.
At 31 March 2024, free reserves (represented by unrestricted net current assets - that is, excluding tangible fixed assets) stood at £92,864 (2023 - £69,909 ). The trustees consider this level of reserves to be reasonable in view of the close control that is maintained over expenditure budgets throughout the year.
The organisation receives funds for the provision of a range of commissioned services within the scope of an annual service level agreement with Dundee City Council. A structural gap has emerged in recent years between the funding allocated by the Commissioners to specific service strands and the attributable costs of each service. This has given rise to a degree of internal cross-subsidy which is reflected in transfers made during the year from general service level agreement funding to Mental Health (Care & Treatment) Act, Peer Advocacy and Older People's restricted fund activities set out in Note 14 in the accounts.
Dundee Independent Advocacy Support is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
The company, which is a recognised charity in Scotland, is constituted under a Memorandum of Association and is a registered charity number SC027180.
In March 2021 DIAS was awarded the Introduction to Good Governance Programme which mainly focuses on the governance surrounding the Board and its directors. The Good Governance Award is the Quality Standard for Scottish charities, recommended by OSCR. The Award provides a clear, structured approach to assessing and improving a charity’s policies and procedures. Once completed, it provides proof that an organisation is actively engaging in excellent governance through the Award Certification.
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:
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association. Procedures for recruitment of trustees aim to ensure a balance of relevant skills and personal experience is available to meet the governance needs. New trustees are invited to meet other members of the committee and are provided with relevant information on the charity's policies, activities and financial position at the outset of their tenure.
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the company for the year ended 31 March 2024, which are set out on pages 5 to 16.
The company’s trustees, who are also the directors of Dundee Independent Advocacy Support for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the 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 financial statements.
In connection with my examination, no matter has come to my attention:
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 financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Investments
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Dundee Independent Advocacy Support is a private company limited by guarantee incorporated in Scotland. The registered office is Suite E, Software Centre, Gemini Crescent, Dundee Technology Park, Dundee, DD2 1TY.
The financial statements have been prepared in accordance with the company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), 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 company is a Public Benefit Entity as defined by FRS 102.
The company has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the company 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.
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.
Investment income, gains and losses are allocated to the appropriate fund.
Cash donations are recognised on receipt. Other donations or grants are recognised once the company has been notified of the donation or grant, 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.
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.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
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:
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.
At each reporting end date, the company 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).
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.
The company 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 company's balance sheet when the company 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.
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 company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the company’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.
Tangible fixed assets are depreciated over a period to reflect their estimated useful lives. The applicability of the assumed lives is reviewed annually, taking into account factors such as physical condition, maintenance and obsolescence.
Fixed assets are also assessed as to whether there are indictors of impairment. This assessment involves consideration of the economic viability of the purpose for which the asset is used.
Staff wages and other overhead costs are apportioned over the projects on a percentage basis based on staff time.
Grants and Donations
Rent
Insurance
Staff & volunteer expenses
Telephone
Office supplies
Sundry expenses
IT maintenance contracts & software
Depreciation
Governance costs includes payments to the independent examination of £4,440 (2023- £4,980) for independent examination fees and other training services carried out during the year.
None of the trustees (or any persons connected with them) received any remuneration during the year, and none of the trustees were reimbursed for miscellaneous expenses (2023 - £Nil).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
Purposes of Restricted Funds:
The organisation received funds for the provision of a range of commissioned services within the scope of an annual service level agreement with Dundee City Council, this funding includes core costs.
Older People's Services represent independent advocacy activities delivered to older people in Dundee under a service agreement with Dundee City Council.
The Mental Health Care & Treatment Act requires that local authorities provide specific funding for the care and treatment of individuals referred from within their jurisdiction who have been diagnosed with mental illness. DIAS provides advocacy services to such people in return for grant income received under the terms of an annual contract and service level agreement with Dundee City Council.
DCC - Drugs Task Force - Fixed funding for 2 years to provide wages cost towards support workers for advocacy for those affected by substance abuse.
The Corra Foundation- Monies towards two part-time advocacy workers
Thorntons - Monies to contribute to the salary of two advocacy workers
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 the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
DIAS participates, as an employer, in the Pension Trust's Growth Plan ("the Plan"). The Plan is funded and is not contracted-out of the State Scheme. The Plan is a multi-employer pension plan. Following a change in legislation in September 2005 there is a potential debt to DIAS, along with other participating employers with pre-2001 liabilities in the Plan, that could be levied by the Trustee of the Plan. The debt is due in the event of the employer ceasing to participate in the Plan or the Plan winding-up.
DIAS has been notified by the Pensions Trust of the estimated employer debt on withdrawal from the Plan based on the financial position of the Plan at 30 September 2023. As at this date the estimated employer debt for DIAS was £9,613. This is the most recent valuation with valuations being triennial.
DIAS had one active members in the scheme as at 31 March 2024 and is not committed to withdrawing from the Plan as at the date of approval of these financial statements. Accordingly, no provision has been made in the these accounts for the potential debt due on withdrawal from the plan.
There were no disclosable related party transactions during the year (2023 - none).