On behalf of the Board of Trustees, I am pleased to present Partners in Advocacy's Annual Report and Financial Statements for the year ending 31 March 2024.
This year marks a period of significant progress and resilience for Partners in Advocacy (PiA) as we celebrated our 25th anniversary. Over these past months, we have broadened our services, forged new partnerships, and responded to the complex and evolving needs of those who rely on our advocacy. From the success of our volunteer-led community advocacy in Edinburgh to new initiatives with Highland Alcohol & Drug Partnership, PiA has maintained a steadfast commitment to amplifying voices across Scotland.
The addition of seven new trustees this year has enhanced the board’s collective knowledge, skills, and experience, positioning us well to navigate the future challenges and opportunities of the advocacy sector. Our expanded leadership capacity has been instrumental in extending services to vulnerable individuals in secure care, mental health units, and residential care, ensuring that we remain a critical voice for those who may otherwise go unheard.
Financially, the charity remains stable, supported by the strength of our partnerships, prudent financial management, and ongoing efforts to diversify our funding. While the economic environment poses ongoing challenges, PiA has taken proactive measures to sustain and grow its services, and we are optimistic about the year ahead.
This report highlights the achievements of a dedicated team of staff, volunteers, and trustees who work tirelessly to advance our mission of empowering individuals to uphold their rights. Together, we are proud to lead an organisation that continues to bridge gaps in communication and access to ensure every voice is heard and respected.
As we look to the future, I am confident that PiA will build on its accomplishments, embracing new opportunities to support and advocate for people across Scotland.
Thank you for your continued support.
The Trustees present their annual report and financial statements for the year ended 31 March 2024.
ORGANISATION
Partners in Advocacy (PiA) is a company limited by guarantee, registration number SC185467, recognised by the Office of the Scottish Charity Regulator (OSCR), registration number SC027857. It is governed by its constitution, which was adopted on 5 May 1998 (updated November 2023).
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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), 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).
The principal objectives of Partners in Advocacy (PiA) as set out in the 1998 governing document are:
To promote the benefit and to advance the education of people in Scotland who have learning disabilities or who for any other reason require advocacy services.
To advance the education of the public in the aforesaid area concerning the needs of such people who have learning disabilities or who for any other reason require advocacy services.
and as a means of achieving the above objects:-
to take any steps deemed necessary, but without prejudice to the foregoing generality:-
to safeguard and protect such people.
to empower such people
to increase opportunities for such people
to promote, encourage and assist in research and publicly disseminate the results of such research into safeguarding, empowerment, and inclusion of such people; and
in carrying out the above objects the Company shall have regard, particularly but not exclusively, to people who have learning disabilities or who for any other reason require advocacy services.
Our vision is of a society where every person, regardless of communication abilities, is valued, understood, and respected.
Our mission is that we empower individuals to champion their own rights through non-judgemental, unbiased advocacy, bridging communication barriers so that every voice is heard and every need.
Activities in 2023-2024
In the past year, PiA has remained deeply committed to enhancing its specialist advocacy services across Scotland, addressing the diverse needs of children, young people, and adults in our communities. Our Children’s Hearings Advocacy Service continued to respond to high demand, with most referrals originating from South Lanarkshire and Edinburgh. These cases often involve critical issues around family contact and panel continuity, which our team tirelessly supports.
Our My Rights, My Say (MRMS) service saw significant growth, receiving 151 referrals across 26 local authorities for children aged 12-15 with additional support needs. This year’s focus was on expanding outreach and offering advocacy to more young people navigating educational challenges and rights.
In Dundee, PiA joined the Dundee Advocacy Collaboration through the Joint Advocacy Strategy (JAS) project with DIAS and Advocating Together, aiming to give a strategic voice to children and families in the region. The year also marked the relaunch of the Glasgow Youth Independent Advocacy service in October 2023, funded by the Corra National Drugs Mission Fund, focusing on young people impacted by Adverse Childhood Experiences (ACEs).
Our Glasgow Mental Health Project continued to offer invaluable advocacy to children and young people in psychiatric units, ensuring their rights were upheld and supporting them in navigating the legal complexities of Mental Health Tribunals.
We also expanded advocacy services within secure care, reaching young people at St Mary’s Kenmure and Nether Johnstone House to ensure their rights are protected during their time in care.
Responding to new opportunities, we formed a partnership with New Reflexions children’s homes to extend advocacy services to Highland and Argyll & Bute.
Our first year under the Edinburgh City contract was successfully completed, offering community-based independent advocacy and securing a growing volunteer base to support this expansion.
In NHS Highland, we extended the carers’ advocacy contract, committing to serve carers until 2026. Additionally, we launched a new initiative with Highland Alcohol & Drug Partnership to provide advocacy for adults affected by substance use in Inverness, furthering our reach in this vital area.
In November 2023, PiA celebrated its 25th anniversary with a gathering for staff, volunteers, and stakeholders in Stirling. We were honoured to welcome several advocacy partners who shared powerful testimonies about their journeys and how independent advocacy helped them regain control over their lives. The event served as both a celebration of our achievements and a poignant reminder of the ongoing challenges faced by those striving to have their voices heard.
Finally, PiA's influence extended to the national stage, actively engaging with the Scottish Government on critical issues. We responded to key consultations, including those on the Learning Disabilities, Autism and Neurodivergence Bill and the proposed Human Rights Bill for Scotland. Through these efforts, we contributed to shaping government resources on both GIRFEC and UNCRC, ensuring that the voices of children and adults who rely on our services are reflected in national policy. This commitment reinforces PiA’s role as a strong advocate for rights-based policy development in Scotland.
The leadership team continued to progress the principal functional areas of the 2021-2024 strategic plan (extended until 2025) that covered the following matters:
People
Staff
Quality
Governance
Finance
Business Development and Growth
The past year has brought significant achievements, with tangible benefits for those we support. Within Children’s Hearings, young people saw improved outcomes, from attending their first hearings to experiencing continuity with panel members, which helped foster stability and support meaningful familial relationships.
Our My Rights, My Say advocates demonstrated resilience in managing caseloads while prioritising the quality of support, especially for vulnerable children nearing the age of 16. In Dundee, the Joint Advocacy Strategy (JAS) project succeeded in amplifying the voices of children and families, reinforcing our commitment to strategic advocacy.
The Glasgow Youth Independent Advocacy programme has exceeded expectations, with demand set to double initial projections, highlighting the urgent need for support among young people impacted by ACEs. In the Glasgow Mental Health Project, advocacy within psychiatric units proved essential, with our team assisting young people during Mental Health Tribunals.
Our expansion into secure care settings, such as St Mary’s Kenmure and Nether Johnstone House, ensured continuous advocacy support, addressing the unique needs of young people in these facilities. The New Reflexions partnership enabled ongoing advocacy in remote areas, providing much-needed continuity for children in Highland and Argyll & Bute.
Under the Edinburgh City Contract, we implemented a volunteer-led strategy, successfully establishing a community advocacy service. Extending the NHSH Highland Carers contract for a furthers two years underscores our commitment to supporting carers in the region. Additionally, initial feedback from our collaboration with Highland Alcohol & Drug Partnership signals strong appreciation for the new service from both advocacy partners and professionals.
The board’s knowledge, skills, and expertise were strengthened by the addition of seven new members, bringing the total number of trustees to thirteen.
Outcomes
PiA's independent advocacy services had a significant year, providing vital support to children and adults across Scotland. Our independent advocates supported 904 children and young people, as well as 1,306 adults (including 485 existing partners and 821 new referrals), ensuring their voices were heard and their rights upheld in a range of settings, including children’s hearings, education, mental health services, secure care facilities, and adult social care. Notable outcomes include:
First-Time Hearing Attendance: Over 50 children attended their hearings for the first time with the support of independent advocacy.
Consideration of Views: The views expressed by children were acknowledged in panel decisions in most cases.
Familial Relationships: Many children re-established relationships with family members due to advocacy support.
Panel Member Continuity: Successful requests for panel member continuity were made on behalf of Advocacy Partners (APs), enhancing consistency and trust.
Sibling Contact: Improved sibling contact was facilitated, leading to more regular visits.
Legal Empowerment: Children felt empowered to instruct solicitors to support their legal rights.
Communication Support: Advocacy workers used tools like Talking Mats to help children with communication difficulties express their views.
Empowerment and Confidence: People felt more enabled and confident in expressing their views and making decisions about their lives.
Informed Decision-Making: Advocacy support helped individuals understand their rights and make informed choices regarding services.
Access to Services: Our advocates assisted individuals in navigating complex health, social care, education, and justice systems.
Self-Advocacy Skills: Enhanced self-advocacy skills led to greater self-confidence and self-reliance.
Accountability: We upheld accountability and transparency by holding systems and service providers accountable, helping to resolve conflicts or misunderstandings.
Contract Compliance
The leadership team has strong working relationships with all commissioners and the charity has fulfilled all regulatory and contract requirements during 2023-2024.
Results for the year are given in the Statement of Financial Activities with the assets and liabilities shown in the Balance Sheet. The principal funding in the year was income from service level agreements and grants, as shown at note 3.
In summary, total income amounted to £1,479,162 (2023: £1,305,588) and expenditure totalled £1,463,255 (2023: £1,395,541), resulting in net income for the year of £15,907 (2023: net expenditure of £89,953). Unrestricted funds of £35,061 (2023: £8,940) and restricted funds of £1,785 (2023: £11,999) were carried forward at the year end.
Total fund balances as at 31 March 2024 amounted to £36,846 (2023: £20,939), a break-down of which is shown at notes 13 and 14 to the financial statements.
Going Concern
Partners in Advocacy has confirmed funding in place for 2024-2025 and beyond. Cost efficiencies initiated and realised have improved financial monitoring and costing processes further, building on those from quarter 4 in the previous financial year.
Funding to the advocacy sector has been curtailed and, in some cases, reduced slightly. Despite this, the charity has been able to minimise the impact of such events and evidenced a strength and capability to delivering services and obtain new work. PiA continues to pursue income diversification and develop new work streams. The leadership team is confident that the charity can maintain and grow in 2024-2025, with a renewed confidence in its financial stability.
Trustees have worked hard alongside the Chief Executive and senior leadership team to ensure the charity is fit for purpose. The Board has certainty that Partners in Advocacy will continue to develop in a positive direction given the changes made this year.
Reserves Policy
The Board of Directors has established a policy whereby the unrestricted funds held by the charity should be equivalent to at least three months of unrestricted operating costs, which amounts to around £125,881. This would allow the charity to continue its current activities in the event of a significant drop in income and it would provide sufficient funds to cover redundancy and general wind-up costs in the event of the charity ceasing to operate. The directors recognise that PiA is not alone in identifying wider income in the challenging economic climate but still sees this as a major priority. Free reserves amounted to surplus of £35,061 (2023; £8,940) as at the year-end, which is below the targeted level.
Investment powers
Under the Memorandum and Articles of Association, the charity has the power to make any investment that the directors see fit, the directors aim to maximise unrestricted income by investing any surplus in interest-bearing bank accounts, although they acknowledge returns are low due to very low deposit rates currently available. Given this the bank interest received in the year is satisfactory.
Risk management
Over the past year, trustees and the Chief Executive have continued to closely monitor and address the significant risks facing the charity. Following the comprehensive revision of the risk register in 2024, we have refined our mitigation strategies to manage ongoing and emerging risks. Financial risks remain a key area of focus, particularly in relation to building adequate reserves, managing cash flow, and diversifying our income streams beyond service-related funding.
Our efforts to streamline operations and implement cost efficiencies have proven effective, resulting in a more stable financial position. In some cases, spending priorities were re-evaluated, with certain initiatives postponed or cancelled to ensure financial sustainability. Additionally, the leadership team has introduced new measures in 2024-2025 to further strengthen our financial resilience, and these will be expanded upon in the coming year to enhance the charity’s ability to withstand future uncertainties.
The charity will continue to pursue development via the strategic plan 2021-2024 (revised until 2025). The board of directors is committed to the most efficient and high-quality delivery of services to the people we support, our advocacy partners. Future plans include:
Specialist Children’s Advocacy Services
In the past year, we signed two new contracts with children’s residential care providers across Scotland to deliver independent advocacy services. We are now operating in four locations and look forward to expanding and strengthening these services in the coming year.
UNCRC Incorporation
We are pleased that the UNCRC (Incorporation) (Scotland) Act 2024, approved on 16th January, will come into force on 16th July, incorporating the UNCRC into Scottish law. This milestone strengthens children’s rights, notably Article 12, which asserts every child’s right to be heard. With this incorporation, PiA anticipates increased demand for advocacy services to uphold these rights.
PiA intends to consult with children and young people, including those with additional support needs, on draft statutory guidance for public bodies. This will ensure their perspectives shape the final guidance. As the Act takes effect, we expect more referrals, challenging us within current funding constraints, yet we will collaborate with advocacy and statutory partners to support its implementation and advocate for expanded independent advocacy services for all young people in Scotland.
Children’s Hearings Redesign
Following the Hearings System Working Group’s “Hearings for Children” report in May 2023, which stemmed from the Promise, the Scottish Government accepted most recommendations in December. PiA, alongside the National Providers Network, will work with stakeholders, including the Scottish Government, SCRA, and CHS, in upcoming consultations to help shape a redesigned, rights-centred system.
Children (Care & Justice) (Scotland) Act 2024
The new Act will close Young Offenders Institutions and divert many 16- and 17-year-olds to the Children’s Hearings System. PiA will continue working with the Scottish Government and the National Providers Network as these reforms unfold, equipping our team to manage an anticipated rise in referrals.
NHS Highland Carers contract
A full-service evaluation is scheduled to take place commencing in January 2025 including feedback from advocacy partners, staff and key external stakeholders.
Edinburgh contract
During late 2024, extending volunteering opportunities further for those who wish to utilise their skills in the provision of community independent advocacy.
Highland Alcohol & Drug Partnership contract
During 2024, we will seek to secure additional funding to enable service provision past May 2025 and widen the reach of this work across Highland.
Partners in Advocacy is a membership organisation led by directors appointed from the membership. It recruits and employs a Chief Executive Officer who is delegated to lead a senior management team to deliver the operational and business responsibilities.
Remuneration of the Chief Executive Officer is set by the board (not subject to performance bonuses) based on market rates.
Trustees may be appointed at an annual general meeting where written notice has been received of their willingness to be appointed. However, directors may at any time appoint a member (providing they are willing to act) to be a director either to fill a vacancy or as an additional director. Trustee recruitment is predicated on guaranteeing a diverse range of knowledge and experience is represented.
The Board of Directors meet quarterly to consider strategic, financial, and legal decisions regarding the charity. Sub-groups may be formed, and meetings convened to take forward specific pieces of work as required.
Following receipt of a successful application, two acceptable references, a formal interview and discussion, all new directors are provided with an induction and orientation programme. This includes individual meetings with the Chair and another Trustee, receipt of relevant papers and the appointment of a trustee buddy. New trustees are invited to attend team (and other) meetings to better understand the nature of the work undertaken by PiA.
LEGAL AND ADMINISTRATIVE INFORMATION
Charity Number | SC027857 | Company Number | SC185467 |
DIRECTORS
The trustees during the year and their date of election, or appointment if co-opted, as follows:
Trustee | Elected | Re-elected | Resigned |
Neil Woodward (Honorary Lifetime President) | 15 Jun 2011 |
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David William Cobb | 13 Mar 2015 | 22 Nov 2023 |
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Katherine Moore (Treasurer) | 01 Dec 2016 |
| 22 Nov 2023 |
Robert Molan | 08 Mar 2017 | 22 Nov 2023 |
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Olwyn Godfrey (Chair) | 30 Jan 2019 | 22 Nov 2023 |
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John Cowie (Vice Chair) | 11 Mar 2020 | 22 Nov 2023 |
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Nathaniel James Corr | 22 Feb 2023 |
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Finlay Iain Anderson | 22 Nov 2023 |
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Gordon Harry Downie | 22 Nov 2023 |
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Iain Montgomery (Treasurer) | 22 Nov 2023 |
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Martin Paul Whelan | 22 Nov 2023 |
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Patricia Stewart Hastings | 22 Nov 2023 |
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Ryann Ruth Burns | 22 Nov 2023 |
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Sheriff William Seith Stanners Ireland | 22 Nov 2023 |
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Key Management Personnel
Robert McKay Chief Executive Officer
lain Templeton Operations Manager
Pauline Cavanagh Operations Manager
Elaine Morris Finance Manager
Registered Office | 22 Stafford Street, Edinburgh, EH3 7BD. |
Central Operational Address | Other Operational Addresses | |
Suite 1.12, Red Tree Bridgeton, | Hub 4a, Hercules House, | Suite 3.3, Dudhope Castle, |
33 Dalmarnock Road, | Eskmills, | Barrack Road, |
Glasgow, | Station Road, | Dundee, |
G40 4LA. | Musselburgh, | DD3 6HF. |
| EH21 7PQ. |
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Independent Auditors | Thomson Cooper, 3 Castle Court, Carnegie Campus, Dunfermline, KY11 8PB |
Bankers
| Unity Trust Bank plc, 9 Brindley Place, Birmingham, B1 2HB |
Related Parties
Iain Templeton, Operations Manager:
is a director of Volunteer Centre Edinburgh (appointed 4 October 2022), which promotes volunteering activities.
is a director of the Scottish Independent Advocacy Alliance (SIAA) (appointed 30 November 2022), to which PiA paid annual membership fees in 2023-2024.
The Trustees, who are also the directors of Partners in Advocacy 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; 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and 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.
In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.
On 1 November 2024, Partners in Advocacy merged with Edinburgh Carers Council (ECC), an organisation that had been providing independent advocacy for unpaid carers since 1998. This merger is considered a non-adjusting event, as it occurred after the reporting period ending 31 March 2024. The financial effect of this merger is expected to enhance our advocacy services by integrating ECC's extensive experience and resources, thereby benefiting our stakeholders in future periods. The estimated financial impact of the merger, including anticipated synergies and integration costs, is currently being assessed and will be reported in the financial statements for the year ending 31 March 2025.
This disclosure is made to inform users of the financial statements about significant events occurring after the reporting period that may influence their understanding of the organisation's future operations and financial position.
The Trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Partners in Advocacy (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of grant income and the posting of transactions to the correct funds. We discussed these risks with management, designed audit procedures to test the timing and existence of donations and grant income, including reviewing of grant paperwork and terms and conditions, reviewing the allocation of costs against the correct funding and reviewed areas of judgement for indicators of management bias.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or operation of the charity, including the Charities and Trustees Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended),
We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence and making enquiries of management.
We reviewed the laws and regulations in areas that directly affect the financial statements including financial and taxation legislation and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the company.
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. However, the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud we identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charity's directors, as a body, in accordance with Section 44(1) (c) of the Charities and Trustees Investment (Scotland) Act and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Partners in Advocacy is a private company limited by guarantee incorporated in Scotland. The registered office is 22 Stafford Street, Edinburgh, EH3 7BD.
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), 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. 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 charity has adequate resources to continue in operational existence for a period of at least 12 months from the date of approving the accounts. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
The Trustees have considered going concern at length and have prepared projections up to 31 March 2025 that show a surplus and demonstrate liabilities will be met as they fall due. The charity has stable approved funding beyond 31 March 2025 and beyond and whilst there is some risk in relation to funding reductions under local authority procurement procedures or strategic reviews the CEO and senior management team are confident that the charity will continue to deliver vital services that are underpinned by legislation and Scottish legal frameworks. The CEO and SLT have strong working relationships with all commissioners and these will continue to be maintained. The Board is confident that the charity can adapt to the funding available and that sufficient funding will be received to enable the charity to continue its work for the foreseeable future.
In addition, including in accruals and deferred income is £50,152 which relates to income in advance for the following year.
Accordingly, the accounts have been prepared on a going concern basis.
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 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.
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.
Deferred income represents income received in the current financial year where the funder specifies that it is for a future period, where entitlement conditions have not been met as at the year-end or where related performance and specific deliverables have not yet been provided, This is then released in the period for which it has been received.
Income from charitable activities is received by the way of grants and contracts for services. Where entitlement is not conditional on the delivery of a specific performance by the charity, income is recognised when the charity becomes unconditionally entitled. Where related to performance and specific deliverables, income is accounted for as the charity earns the right to consideration by its performance.
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.
Governance costs are those costs associated with meeting constitutional and statutory requirements, including audit fees and costs linked to the strategic management of the charity.
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 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, 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.
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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The charitable company is exempt from corporation tax on its charitable activities.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Fee income: advocacy services
Grants and contracts
One-to-one adult advocacy
One-to-one children & young people's advocacy
Group advocacy
Travel and subsistence
Rent and rates
Premises expenses
Postage, printing, stationery and advertising
Subcontractrors and Consultancy fees
Other costs
Website and related costs
One-to-one adult advocacy
One-to-one children & young people's advocacy
Group advocacy
Travel and subsistence
Rent and rates
Premises expenses
Postage, printing, stationery and advertising
Legal and professional fees
Subcontractrors and Consultancy fees
Other costs
Travel and subsistence
Rent and rates
Premises expenses
Postage, printing, stationery and advertising
Legal and professional fees
Accountancy fees
Consultancy fees
Other costs
Website and related costs
Governance costs includes payments to the auditors of £6,000 (2023- £5,450) for audit fees.
The average monthly number of employees during the year was:
The trustees consider the Chief Executive, the operations managers and the finance manager to be key personnel. Total remuneration (gross salary, employer's national insurance and employer's pension contributions) paid to key management personnel was £197,118 (2023 - £173,737).
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.
The charge to profit or loss in respect of defined contribution schemes was £34,644 (2023 - £29,607).
Edinburgh Health and Shared Care Partnership
To provide advocacy for adults with learning disabilities and physical disabilities.
Dundee City Council
To provide short-term advocacy for children and young people in the Dundee area.
Scottish Government - Children's Hearing Systems
To provide advocacy services for children and young people and to support sibling's participation relating to contact.
Highland Alcohol and Drug Partnership
Independent paid and peer advocacy is available to people aged 16+ who have lived and living experience of alcohol and/or drug dependence/recovery (or their significant other) in the Highland areas.
NHS Highland - Highland Carer's Advocacy
To provide independent formal advocacy for adults in Highland.
Glasgow Youth Independent Advocacy
Free impartial one to one independent advocacy to children and young people affected by alcohol and drugs.
These unrestricted funds for core operations of the charity's activities are made up as follows:
Incoming resources
Resources expended
Incoming resources
Resources expended
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
On 1 November 2024, Partners in Advocacy merged with Edinburgh Carers Council (ECC), an organisation that had been providing independent advocacy for unpaid carers since 1998. This merger is considered a non-adjusting event, as it occurred after the reporting period ending 31 March 2024. The financial effect of this merger is expected to enhance our advocacy services by integrating ECC's extensive experience and resources, thereby benefiting our stakeholders in future periods. The estimated financial impact of the merger, including anticipated synergies and integration costs, is currently being assessed and will be reported in the financial statements for the year ending 31 March 2025.
This disclosure is made to inform users of the financial statements about significant events occurring after the reporting period that may influence their understanding of the organisation's future operations and financial position.
During the year 3 trustees claimed expenses totalling £48 (2023 - £nil), otherwise there were no related party transactions in the year.
The charity had no debt during the year.