Charity registration number SC027857 (Scotland)
Company registration number SC185467 (Scotland)
PARTNERS IN ADVOCACY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PARTNERS IN ADVOCACY
CONTENTS
Page
Chair Report
1
Trustees' report
2 - 10
Independent auditor's report
11 - 13
Statement of financial activities
14 - 15
Balance sheet
16
Statement of cash flows
17
Notes to the financial statements
18 - 28
PARTNERS IN ADVOCACY
CHAIR REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

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.

Olwyn Godfrey
Chair of the Board of Trustees
Date: 13 November 2024
PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

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).

Objectives and activities

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.

PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
Achievements and performance

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.

PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

The leadership team continued to progress the principal functional areas of the 2021-2024 strategic plan (extended until 2025) that covered the following matters:

 

  1. People

  2. Staff

  3. Quality

  4. Governance

  5. Finance

  6. 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.

PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

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:

 

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.

Financial review

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.

PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

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.

PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
Plans for future periods

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
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -
Structure, governance and management

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.

 

PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -

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

 

 

David William Cobb

13 Mar 2015

22 Nov 2023

 

Katherine Moore (Treasurer)

01 Dec 2016

 

22 Nov 2023

Robert Molan

08 Mar 2017

22 Nov 2023

 

Olwyn Godfrey (Chair)

30 Jan 2019

22 Nov 2023

 

John Cowie (Vice Chair)

11 Mar 2020

22 Nov 2023

 

Nathaniel James Corr

22 Feb 2023

 

 

Finlay Iain Anderson

22 Nov 2023

 

 

Gordon Harry Downie

22 Nov 2023

 

 

Iain Montgomery (Treasurer)

22 Nov 2023

 

 

Martin Paul Whelan

22 Nov 2023

 

 

Patricia Stewart Hastings

22 Nov 2023

 

 

Ryann Ruth Burns

22 Nov 2023

 

 

Sheriff William Seith Stanners Ireland

22 Nov 2023

 

 

 

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.

 

 

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:

 

PARTNERS IN ADVOCACY
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
Statement of Trustees' responsibilities

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.

Auditor

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.

Events after the reporting period

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.

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

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

Olwyn Godfrey
Trustee
13 November 2024
PARTNERS IN ADVOCACY
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF PARTNERS IN ADVOCACY
- 11 -

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:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

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.

Conclusions relating to going concern

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.

PARTNERS IN ADVOCACY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF PARTNERS IN ADVOCACY
- 12 -
Matters on which we are required to report by exception

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.

Responsibilities of Trustees

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.

Auditor's responsibilities for the audit of the financial statements

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.

Extent to which the audit was considered capable of detecting irregularities, including fraud

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.

PARTNERS IN ADVOCACY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF PARTNERS IN ADVOCACY
- 13 -

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.

Senior statutory auditor exemption

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.

Fiona Haro (Senior Statutory Auditor)
for and on behalf of Thomson Cooper, Statutory Auditors
Dunfermline
23 November 2024
PARTNERS IN ADVOCACY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2024
2024
2024
2023
Notes
£
£
£
£
Income from:
Donations and legacies
2
1,124
-
1,124
200
Charitable activities
3
454,757
1,023,275
1,478,032
1,305,386
Investments
4
6
-
6
2
Total income
455,887
1,023,275
1,479,162
1,305,588
Expenditure on:
Raising funds
5
16,495
16,495
32,990
23,864
Charitable activities
6
413,271
1,016,994
1,430,265
1,371,677
Total expenditure
429,766
1,033,489
1,463,255
1,395,541
Net income/(expenditure) for the year/
Net movement in funds
26,121
(10,214)
15,907
(89,953)
Fund balances at 1 April 2023
8,940
11,999
20,939
110,892
Fund balances at 31 March 2024
35,061
1,785
36,846
20,939

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.
PARTNERS IN ADVOCACY
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
2
200
-
200
Charitable activities
3
428,563
876,823
1,305,386
Investments
4
2
-
2
Total income
428,765
876,823
1,305,588
Expenditure on:
Raising funds
5
11,932
11,932
23,864
Charitable activities
6
432,132
939,545
1,371,677
Total expenditure
444,064
951,477
1,395,541
Net income/(expenditure) for the year/
Net movement in funds
(15,299)
(74,654)
(89,953)
Fund balances at 1 April 2022
24,239
86,653
110,892
Fund balances at 31 March 2023
8,940
11,999
20,939
PARTNERS IN ADVOCACY
BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 16 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
10
34,180
32,982
Cash at bank and in hand
115,182
150,280
149,362
183,262
Creditors: amounts falling due within one year
11
(112,516)
(162,323)
Net current assets
36,846
20,939
Income funds
Restricted funds
13
1,785
11,999
Unrestricted funds
35,061
8,940
36,846
20,939

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 13 November 2024
Olwyn Godfrey
Iain Montgomery
Trustee
Trustee
Company registration number SC185467
PARTNERS IN ADVOCACY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
19
(35,104)
7,318
Investing activities
Investment income received
6
2
Net cash generated from investing activities
6
2
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(35,098)
7,320
Cash and cash equivalents at beginning of year
150,280
142,960
Cash and cash equivalents at end of year
115,182
150,280
PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
1
Accounting policies
Charity information

Partners in Advocacy is a private company limited by guarantee incorporated in Scotland. The registered office is 22 Stafford Street, Edinburgh, EH3 7BD.

1.1
Accounting convention

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.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for 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.

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 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.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 19 -

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.

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.

 

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.

1.6
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.

1.7
Financial instruments

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

 

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

 

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

Basic financial assets

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

PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 20 -
Basic financial liabilities

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

 

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

 

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

Derecognition of financial liabilities

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

1.8
Taxation

The charitable company is exempt from corporation tax on its charitable activities.

1.9
Employee benefits

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

 

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

1.10
Retirement benefits

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

1.11
Leases

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.

2
Donations and legacies
2024
2023
£
£
Donations and gifts
1,124
200
PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
3
Charitable activities

 

 

2024
2023
£
£

Fee income: advocacy services

26,834
10,917

Grants and contracts

1,451,198
1,294,469
1,478,032
1,305,386
Analysis by fund
Unrestricted funds
454,757
428,563
Restricted funds
1,023,275
876,823
1,478,032
1,305,386
Performance related grants
Edinburgh Health and Social Care Partnership
294,411
270,829
Dundee Health and Social Care Partnership
68,300
66,311
Core Services
-
35,000
Incusion Project
-
7,800
Autism Project
-
10,000
East Renfrewshire Health and Social Care Partnership
27,923
25,951
Midlothian Council
29,592
28,647
NHS Greater Glasgow and Clyde
50,000
50,000
NHS Lothian
20,899
20,290
Scottish Government: My right my say
244,991
238,459
Scottish Government: Children's Hearing Systems
417,757
417,757
Highland Health Board
165,938
121,925
Bank of Scotland Foundation
-
1,500
East Lothian Health and Social Care Partnership
54,544
-
Highland Drug and Alcohol Project
35,830
-
Corra Foundation
41,013
-
1,451,198
1,294,469
4
Investments
2024
2023
£
£
Interest receivable
6
2
PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 22 -
5
Raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fundraising and publicity
Staff costs
16,495
16,495
32,990
11,932
11,932
23,864
16,495
16,495
32,990
11,932
11,932
23,864
6
Charitable activities

One-to-one adult advocacy

One-to-one children & young people's advocacy

Group advocacy

Total
2024
2024
2024
2024
£
£
£
£
Staff costs
326,816
605,439
55,024
987,279

Travel and subsistence

8,843
20,613
1,349
30,805

Rent and rates

2,939
11,627
1,425
15,991

Premises expenses

5,431
10,039
1,005
16,475

Postage, printing, stationery and advertising    

1,774
3,281
323
5,378

Subcontractrors and Consultancy fees

34,471
57,306
5,637
97,414

Other costs    

7,518
12,317
1,020
20,855

Website and related costs    

1,397
3,132
289
4,818
389,189
723,754
66,072
1,179,015
Share of support costs (see note 7)
73,523
154,478
15,059
243,060
Share of governance costs (see note 7)
2,376
5,323
491
8,190
465,088
883,555
81,622
1,430,265
Analysis by fund
Unrestricted funds
56,216
326,113
30,942
413,271
Restricted funds
408,872
557,442
50,680
1,016,994
465,088
883,555
81,622
1,430,265
PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
6
Charitable activities
(Continued)
- 23 -

One-to-one adult advocacy

One-to-one children & young people's advocacy

Group advocacy

Total
For the year ended 31 March 2023
2023
2023
2023
2023
£
£
£
£
Staff costs
335,620
551,755
61,621
948,996

Travel and subsistence

6,504
20,275
1,028
27,807

Rent and rates

5,120
17,078
1,689
23,887

Premises expenses

10,880
8,072
640
19,592

Postage, printing, stationery and advertising    

6,591
9,198
658
16,447

Legal and professional fees

113
221
13
347

Subcontractrors and Consultancy fees

22,012
40,807
6,641
69,460

Other costs    

2,652
11,340
136
14,128
389,492
658,746
72,426
1,120,664
Share of support costs (see note 7)
85,033
144,056
15,924
245,013
Share of governance costs (see note 7)
2,082
3,528
390
6,000
476,607
806,330
88,740
1,371,677
Analysis by fund
Unrestricted funds
99,620
308,165
24,347
432,132
Restricted funds
376,987
498,165
64,393
939,545
476,607
806,330
88,740
1,371,677
PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 24 -
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Staff costs
173,059
-
173,059
168,573
-
168,573

Travel and subsistence

-
-
-
493
-
493

Rent and rates

8,813
-
8,813
8,813
-
8,813

Premises expenses

9,493
-
9,493
13,322
-
13,322

Postage, printing, stationery and advertising

1,576
-
1,576
4,764
-
4,764

Legal and professional fees

-
-
-
31
-
31

Accountancy fees

13,845
1,890
15,735
15,819
-
15,819

Consultancy fees

4,045
-
4,045
12,701
-
12,701

Other costs

25,002
-
25,002
20,497
-
20,497

Website and related costs    

7,227
-
7,227
-
-
-
Audit fees
-
6,300
6,300
-
6,000
6,000
243,060
8,190
251,250
245,013
6,000
251,013

Governance costs includes payments to the auditors of £6,000 (2023- £5,450) for audit fees.

8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Management and administration
4
5
Service provision
43
40
Total
47
45
PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
9
Employees
(Continued)
- 25 -
Employment costs
2024
2023
£
£
Wages and salaries
1,071,595
1,024,339
Social security costs
86,067
87,487
Other pension costs
34,644
29,607
Sessional advocates
1,022
1,343
1,193,328
1,142,776

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).

There were no employees whose annual remuneration was more than £60,000.
10
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
29,982
15,050
Prepayments and accrued income
4,198
17,932
34,180
32,982
11
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
37,342
32,096
Trade creditors
10,265
27,301
Other creditors
6,555
1,710
Accruals and deferred income
58,354
101,216
112,516
162,323
12
Retirement benefit schemes
Defined contribution schemes

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).

PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 26 -
13
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Balance at
31 March 2024
£
£
£
£
Edinburgh Health and Shared Care Partnership
-
294,411
(294,411)
-
Dundee City Council
11,999
68,300
(80,299)
-
Scottish Government - Children's hearing systems
-
417,757
(417,757)
-
NHS Highland - Highland carers advocacy
-
165,938
(164,153)
1,785
Highlands Alcohol and Drug Partnership
-
35,856
(35,856)
-
Glasgow Youth Independent Advocacy
-
41,013
(41,013)
-
11,999
1,023,275
(1,033,489)
1,785
Movement in funds
Balance at
1 April 2022
Incoming resources
Resources expended
Balance at
31 March 2023
£
£
£
£
Edinburgh Health and Shared Care Partnership
-
270,829
(270,829)
-
Dundee City Council
17,579
66,311
(71,891)
11,999
Scottish Government - Children's hearing systems
-
417,757
(417,757)
-
NHS Highland - Highland carers advocacy
69,074
121,926
(191,000)
-
86,653
876,823
(951,477)
11,999

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.

PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 27 -
14
Unrestricted funds

These unrestricted funds for core operations of the charity's activities are made up as follows:

Movement in funds
Balance at
1 April 2023

Incoming resources

Resources expended

Balance at
31 March 2024
£
£
£
£
General funds
8,940
455,887
(429,766)
35,061
Movement in funds
Balance at
1 April 2022

Incoming resources

Resources expended

Balance at
31 March 2023
£
£
£
£
General funds
24,239
428,765
(444,064)
8,940
15
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Current assets/(liabilities)
35,061
1,785
36,846
8,940
11,999
20,939
35,061
1,785
36,846
8,940
11,999
20,939
16
Operating lease commitments

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:

2024
2023
£
£
Within one year
18,983
3,960
Between two and five years
2,527
7,016
21,510
10,976

 

PARTNERS IN ADVOCACY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 28 -
17
Events after the reporting date

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.

 

18
Related party transactions

During the year 3 trustees claimed expenses totalling £48 (2023 - £nil), otherwise there were no related party transactions in the year.

19
Cash generated from operations
2024
2023
£
£
Surplus/(deficit) for the year
15,907
(89,953)
Adjustments for:
Investment income recognised in statement of financial activities
(6)
(2)
Movements in working capital:
(Increase) in debtors
(1,198)
(13,926)
(Decrease)/increase in creditors
(49,807)
111,199
Cash (absorbed by)/generated from operations
(35,104)
7,318
20
Analysis of changes in net funds

The charity had no debt during the year.

2024-03-312023-04-01falsefalseCCH SoftwareiXBRL Review & Tag 2024.2SC1854672023-04-012024-03-31SC185467bus:Director12023-04-012024-03-31SC185467bus:Director22023-04-012024-03-31SC1854672024-03-31SC1854672023-03-31SC1854672022-04-012023-03-31SC185467bus:FRS1022023-04-012024-03-31SC185467bus:Audited2023-04-012024-03-31SC185467bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP