Charity registration number SC027180 (Scotland)
Company registration number SC419193 (Scotland)
DUNDEE INDEPENDENT ADVOCACY SUPPORT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
DUNDEE INDEPENDENT ADVOCACY SUPPORT
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Vanessa Constant LaForce
Ron Smith
Kathleen Hunter
Robert Respinger
Dr Ellie Mo Yan
Brian Rapley
Faith McDonald
Mrs M Owen
Ms Nicola Tully
(Appointed 1 June 2024)
Manager
Mary Sneddon
Charity number (Scotland)
SC027180
Company number
SC419193
Principal address
Suite E, Software Centre
Gemini Crescent
Dundee Technology Park
Dundee
DD2 1TY
Registered office
Suite E, Software Centre
Gemini Crescent
Dundee Technology Park
Dundee
DD2 1TY
Independent examiner
Findlays,
Chartered Accountants
11 Dudhope Terrace
Dundee
DD3 6TS
DUNDEE INDEPENDENT ADVOCACY SUPPORT
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 16
DUNDEE INDEPENDENT ADVOCACY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

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.

Objectives and activities

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

 

DUNDEE INDEPENDENT ADVOCACY SUPPORT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance

This year, we have accomplished several key milestones, amongst others

 

Throughout the year, we’ve concentrated on three key areas:

 

 

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.

 

 

 

Financial review

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
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
Structure, governance and management

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:

Susan Ross
(Resigned 17 April 2023)
Vanessa Constant LaForce
Ron Smith
Kathleen Hunter
Robert Respinger
Dr Ellie Mo Yan
Brian Rapley
Faith McDonald
Mrs M Owen
Ms Nicola Tully
(Appointed 1 June 2024)

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.

Dr Ellie Mo Yan
Chair of Trustees
23 October 2024
DUNDEE INDEPENDENT ADVOCACY SUPPORT
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DUNDEE INDEPENDENT ADVOCACY SUPPORT
- 4 -

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.

Respective responsibilities of trustees and examiner

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.

Basis of independent examiner's statement

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.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Lesley Campbell, CA
Independent Examiner
Findlays,
Chartered Accountants
11 Dudhope Terrace
Dundee
DD3 6TS
Dated: 23 October 2024
DUNDEE INDEPENDENT ADVOCACY SUPPORT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
224,822
167,963
392,785
171,721
146,720
318,441
Charitable activities
4
422
-
422
1
-
1

Investments

5
951
-
951
540
-
540
Total income
226,195
167,963
394,158
172,262
146,720
318,982
Expenditure on:
Charitable activities
6
199,663
177,559
377,222
187,457
164,141
351,598
Net income/(expenditure) for the year/
Net movement in funds
26,532
(9,596)
16,936
(15,195)
(17,421)
(32,616)
Fund balances at 1 April 2023
72,226
59,228
131,454
87,421
76,649
164,070
Fund balances at 31 March 2024
98,758
49,632
148,390
72,226
59,228
131,454

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.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
DUNDEE INDEPENDENT ADVOCACY SUPPORT
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
5,894
3,153
Current assets
Debtors
12
13,592
9,482
Cash at bank and in hand
142,156
128,507
155,748
137,989
Creditors: amounts falling due within one year
13
(13,252)
(9,688)
Net current assets
142,496
128,301
Total assets less current liabilities
148,390
131,454
Income funds
Restricted funds
14
49,632
59,228
Unrestricted funds
98,758
72,226
148,390
131,454

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 23 October 2024
Dr Ellie Mo Yan
Trustee
Company registration number SC419193
DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
1
Accounting policies
Charity information

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.

1.1
Accounting convention

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.

1.2
Going concern

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.

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.

Investment income, gains and losses are allocated to the appropriate fund.

1.4
Income
Income is recognised when the company 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 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.

DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 8 -
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.

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.

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:

Office equipment
25% Straight line
Computers
33.33% 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 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).

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 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.

DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 9 -
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 company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits
The charity is a member of a multi-employer plan.  Where it is not possible for the charity to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.  The amount charged to the Statement of Financial Activities incorporating Income and Expenditure Account represents contributions payable to the scheme in respect of the accounting period.
2
Critical accounting estimates and judgements

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.

Critical judgements
Depreciation

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.

Allocation of overheads

Staff wages and other overhead costs are apportioned over the projects on a percentage basis based on staff time.

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
500
-
500
579
-
579

Grants and Donations

224,322
167,963
392,285
171,142
146,720
317,862
224,822
167,963
392,785
171,721
146,720
318,441
DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
(Continued)
- 10 -
Grants receivable for core activities
Dundee City Council (DC) - general Advocacy
176,276
-
176,276
171,142
-
171,142
DCC - MAT standards
-
-
-
-
5,000
5,000
DCC - Mental Health & Care
-
11,952
11,952
-
4,483
4,483
Corra Foundation
-
50,337
50,337
-
52,500
52,500
DCC - Additional workers
-
18,741
18,741
-
14,420
14,420
DCC - Older People
48,046
-
48,046
-
46,647
46,647
DCC - Drugs Task Force
-
18,000
18,000
-
10,553
10,553
DCC - Financial supplement
-
-
-
-
13,117
13,117
Other
-
68,933
68,933
-
-
-
224,322
167,963
392,285
171,142
146,720
317,862
4
Income from charitable activities
Charitable income
Charitable income
2024
2023
£
£
Other income
422
1
Analysis by fund
Unrestricted funds
422
1
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
951
540
DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
6
Expenditure on charitable activities
Charitable expenditure
Charitable expenditure
2024
2023
£
£
Direct costs
Staff costs
308,015
286,041

Rent

12,651
10,927

Insurance

3,170
2,973

Staff & volunteer expenses

18,831
13,094

Telephone

6,260
5,449

Office supplies

3,683
2,190

Sundry expenses

-
124

IT maintenance contracts & software

13,974
18,609

Depreciation

2,864
3,646
369,448
343,053
Share of support and governance costs (see note 7)
Governance
7,774
8,545
377,222
351,598
Analysis by fund
Unrestricted funds
199,663
187,457
Restricted funds
177,559
164,141
377,222
351,598
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Independent examiners fee
-
4,662
4,662
-
4,625
4,625
Accountancy
-
1,553
1,553
-
2,119
2,119
Legal and professional
-
1,559
1,559
-
1,801
1,801
-
7,774
7,774
-
8,545
8,545
Analysed between
Charitable activities
-
7,774
7,774
-
8,545
8,545

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.

8
Trustees
DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
8
Trustees
(Continued)
- 12 -

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).

9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Advocacy services
13
9
Administration
2
2
Total
15
11
Employment costs
2024
2023
£
£
Wages and salaries
287,519
265,807
Social security costs
16,109
14,777
Other pension costs
4,387
5,457
308,015
286,041
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

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

DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
11
Tangible fixed assets
Office equipment
Computers
Total
£
£
£
Cost
At 1 April 2023
3,031
38,948
41,979
Additions
-
5,606
5,606
At 31 March 2024
3,031
44,554
47,585
Depreciation and impairment
At 1 April 2023
3,031
35,796
38,827
Depreciation charged in the year
-
2,864
2,864
At 31 March 2024
3,031
38,660
41,691
Carrying amount
At 31 March 2024
-
5,894
5,894
At 31 March 2023
-
3,153
3,153
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
13,592
9,482
13
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
5,800
5,063
Trade creditors
2,790
-
Accruals and deferred income
4,662
4,625
13,252
9,688
DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
14
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
At 31 March 2024
£
£
£
£
DCC - Mental Health
4,759
11,952
(15,321)
1,390
Corra Foundation
10,503
50,337
(40,007)
20,833
MAT Standards
5,000
-
(5,000)
-
Thorntons
25,405
-
(25,405)
-
DCC - Drugs Task Force
8,561
18,000
(25,061)
1,500
Common Good fund
5,000
-
(5,000)
-
DCC-ADP
-
40,000
(23,334)
16,666
WFWF- JAS
-
28,933
(19,690)
9,243
DCC Manager post
-
18,741
(18,741)
-
59,228
167,963
(177,559)
49,632
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
DCC - Mental Health
23,989
4,483
(23,713)
4,759
DCC - Older People
-
46,647
(46,647)
-
Corra Foundation
-
52,500
(41,996)
10,504
MAT Standards
-
5,000
-
5,000
DCC - Financial supplement
-
13,117
(13,117)
-
Thorntons
35,974
-
(10,570)
25,404
DCC - Drugs Task Force
5,642
10,553
(7,634)
8,561
Common Good fund
5,000
-
-
5,000
DCC - Additional advocacy workers
6,044
14,420
(20,464)
-
76,649
146,720
(164,141)
59,228
DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Restricted funds
(Continued)
- 15 -

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

 

15
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
At 31 March 2024
£
£
£
£
General funds
72,226
226,195
(199,663)
98,758
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
General funds
87,421
172,262
(187,457)
72,226
16
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
5,894
-
5,894
Current assets/(liabilities)
92,864
49,632
142,496
98,758
49,632
148,390
DUNDEE INDEPENDENT ADVOCACY SUPPORT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16
Analysis of net assets between funds
(Continued)
- 16 -
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
2,317
836
3,153
Current assets/(liabilities)
69,909
58,392
128,301
72,226
59,228
131,454
17
Operating lease commitments
Lessee

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:

2024
2023
£
£
Within one year
-
1,710
18
Contingent liabilities

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.

19
Related party transactions

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

2024-03-312023-04-01falsefalseCCH SoftwareiXBRL Review & Tag 2024.2SC4191932023-04-012024-03-31SC419193bus:Director22023-04-012024-03-31SC419193bus:Director32023-04-012024-03-31SC419193bus:Director42023-04-012024-03-31SC419193bus:Director52023-04-012024-03-31SC419193bus:Director62023-04-012024-03-31SC419193bus:Director72023-04-012024-03-31SC419193bus:Director82023-04-012024-03-31SC419193bus:Director92023-04-012024-03-31SC419193bus:Director102023-04-012024-03-31SC419193bus:Director12023-04-012024-03-31SC4191932024-03-31SC4191932023-03-31SC4191932022-04-012023-03-31SC419193bus:FRS1022023-04-012024-03-31SC419193bus:IndependentExaminationCharity2023-04-012024-03-31SC419193bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP