IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2334552023-03-31SC2334552024-03-31SC2334552023-04-012024-03-31SC2334552022-03-31SC2334552022-04-012023-03-31SC2334552023-03-31SC233455ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC233455ns15:PoundSterling2023-04-012024-03-31SC233455ns11:FRS1022023-04-012024-03-31SC233455ns11:IndependentExaminationCharity2023-04-012024-03-31SC233455ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC233455ns11:FullAccounts2023-04-012024-03-31SC233455ns11:CharitiesSORP2023-04-012024-03-31SC233455ns16:EnglandWales2023-04-012024-03-31SC233455ns11:RegisteredOffice2023-04-012024-03-31SC233455ns0:Trustee22023-04-012024-03-31SC233455ns0:Trustee12023-04-012024-03-31SC233455ns0:Trustee32023-04-012024-03-31SC233455ns0:Trustee42023-04-012024-03-31SC233455ns0:Trustee52023-04-012024-03-31SC233455ns0:Trustee62023-04-012024-03-31SC233455ns0:Trustee72023-04-012024-03-31SC233455ns0:Trustee82023-04-012024-03-31SC233455ns11:CompanySecretary12023-04-012024-03-31SC233455ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC233455ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC233455ns0:Activity82023-04-012024-03-31SC233455ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-31SC233455ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC233455ns0:Activity82022-04-012023-03-31SC233455ns0:TotalUnrestrictedFunds2023-03-31SC233455ns0:TotalRestrictedIncomeFunds2023-03-31SC233455ns0:TotalUnrestrictedFunds2024-03-31SC233455ns0:TotalRestrictedIncomeFunds2024-03-31SC233455ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC233455ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-31SC233455ns10:WithinOneYear2024-03-31SC233455ns10:WithinOneYear2023-03-31SC233455ns10:FurnitureFittingsToolsEquipment2023-04-012024-03-31SC233455ns10:ComputerEquipment2023-04-012024-03-31SC23345522023-04-012024-03-31SC233455ns10:OwnedAssets2023-04-012024-03-31SC233455ns10:OwnedAssets2022-04-012023-03-31SC233455ns10:FurnitureFittings2023-03-31SC233455ns10:ComputerEquipment2023-03-31SC233455ns10:FurnitureFittings2023-04-012024-03-31SC233455ns10:FurnitureFittings2024-03-31SC233455ns10:ComputerEquipment2024-03-31SC233455ns10:FurnitureFittings2023-03-31SC233455ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: SC233455 (Scotland)
REGISTERED CHARITY NUMBER: SC033298










Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Advocacy Orkney

Advocacy Orkney






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Statement of Financial Position 6 to 7

Notes to the Financial Statements 8 to 13

Advocacy Orkney (Registered number: SC233455)

Report of the Trustees
for the Year Ended 31 March 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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
Objectives and aims
The company's objectives are to address poverty, tackle injustice and ensure people have a voice in all decisions that affect their lives. Similarly, the Company addresses inequality and safeguards Human Rights. Further, to promote the wellbeing and inclusion of individuals living in Orkney through the provision of an Independent Advocacy service particularly for those who by reason of exclusion, marginalisation, poverty, illness, infirmity, disability, mental or physical impairment, or other necessitous circumstance would benefit from the support of an Independent Advocate.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
The role and purpose of independent advocacy is speaking up for individuals and groups who, without this kind of assistance, experience real difficulties making their views count. Indeed, independent advocacy exist for the sole purpose of assisting people to have a stronger voice and to exercise as much control over their own lives as is possible. To enable us to remain true to this challenge without compromise we are separate from organisations that provide other types of services.

The need for independent advocacy within the local community has remained high over the past year. We continue to see a shortage of resources at all levels and the ongoing impact of increasing levels of poverty.

Following on from the shifting of our services in the previous financial year we have been able to secure funding from Orkney Islands Council for up to the next five years. This has enabled us to recruit two new advocacy workers, adding additional capacity to our service. Nearly all advocacy services are delivered remotely or from client's home addresses.

Throughout 2023-2024, the Advocacy Orkney team has worked tirelessly to make sure their clients are able to participate fully in whatever system or situation they find themselves in and that their voices are being heard as part of that process. Empowering people in this way gives them a feeling on engagement and inclusion. As independent advocates we work alongside our clients as equal partners. It gives them confidence to know that someone is there to help them to speak up for themselves.

Funding and Costs
In the year ended 31 March 2024 the Charity received restricted grants from Inspiring Scotland and Corra Foundation Fund and unrestricted funding from Robertson Trust, Voluntary Action Orkney and the Grocers Charity. We also received funding from Orkney Islands Council as part of a new funding arrangement which it is hoped will last for five years.

As in previous years, the highest costs are in relation to staff costs including contractors. Establishment costs have reduced as there is no longer an office base. We now have three advocacy workers and continue to try and recruit for a new service co-ordinator.

FINANCIAL REVIEW
Financial position
Net outflow of funds in the year totalled £22,288. Unrestricted funds at the year end were £11,499 (2023: £29,512). Restricted funds at the year end were £731 (2023: £5,006).

Advocacy Orkney (Registered number: SC233455)

Report of the Trustees
for the Year Ended 31 March 2024


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

The directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a company limited by guarantee and having no share capital, and a recognised Scottish charity.

Related parties
None of the directors have any beneficial interest in the charity. All of the directors are members of the charity and guarantee to contribute £1 in the event of a winding up.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC233455 (Scotland)

Registered Charity number
SC033298

Registered office
Anchor Buildings
Bridge Street
Kirkwall
Orkney
KW15 1HR

Trustees
A Stanger
Ms S K Sutherland
Ms M Hume (resigned 8.8.23)
A R M Stewart
Mrs M Wylie (resigned 6.3.24)
L Sinclair (appointed 9.12.23)
Mrs G C Tait (appointed 9.12.23)
K Dart (appointed 6.3.24)

Company Secretary
T Drayak


Advocacy Orkney (Registered number: SC233455)

Report of the Trustees
for the Year Ended 31 March 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
DORIS HUTCHISON CA ATT
Orcadia
Chartered Accountants
1 - 3 East Road
Kirkwall
Orkney
KW15 1HZ

Approved by order of the board of trustees on 14 November 2024 and signed on its behalf by:





Ms S K Sutherland - Trustee

Independent Examiner's Report to the Trustees of
Advocacy Orkney

I report on the accounts for the year ended 31 March 2024 set out on pages five to thirteen.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








DORIS HUTCHISON CA ATT
The Institute of Chartered Accountants of Scotland

Orcadia
Chartered Accountants

Date: .............................................

Advocacy Orkney

Statement of Financial Activities
for the Year Ended 31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 80 - 80 113

Charitable activities
Provision of advocacy service 21,728 34,603 56,331 89,098
Total 21,808 34,603 56,411 89,211

EXPENDITURE ON
Charitable activities
Provision of advocacy service 39,821 38,878 78,699 88,280

Other - - - 374
Total 39,821 38,878 78,699 88,654

NET INCOME/(EXPENDITURE) (18,013 ) (4,275 ) (22,288 ) 557


RECONCILIATION OF FUNDS
Total funds brought forward 29,512 5,006 34,518 33,961

TOTAL FUNDS CARRIED FORWARD 11,499 731 12,230 34,518

Advocacy Orkney (Registered number: SC233455)

Statement of Financial Position
31 March 2024

2024 2023
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 - 731 731 2,133

CURRENT ASSETS
Cash at bank 13,149 4,482 17,631 36,676

CREDITORS
Amounts falling due within one year 6 (1,650 ) (4,482 ) (6,132 ) (4,291 )

NET CURRENT ASSETS 11,499 - 11,499 32,385

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,499

731

12,230

34,518

NET ASSETS 11,499 731 12,230 34,518
FUNDS 7
Unrestricted funds 11,499 29,512
Restricted funds 731 5,006
TOTAL FUNDS 12,230 34,518

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Advocacy Orkney (Registered number: SC233455)

Statement of Financial Position - continued
31 March 2024

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


The financial statements were approved by the Board of Trustees and authorised for issue on 14 November 2024 and were signed on its behalf by:





S K Sutherland - Trustee

Advocacy Orkney

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.


Advocacy Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 1,402 1,609
Deficit on disposal of fixed assets - 374

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


4. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Support employees 1 2

No employees received emoluments in excess of £60,000.

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2023 and 31 March 2024 2,861 11,058 13,919
DEPRECIATION
At 1 April 2023 2,861 8,925 11,786
Charge for year - 1,402 1,402
At 31 March 2024 2,861 10,327 13,188
NET BOOK VALUE
At 31 March 2024 - 731 731
At 31 March 2023 - 2,133 2,133

Advocacy Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 6,132 4,291

7. MOVEMENT IN FUNDS
Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 29,512 (18,013 ) 11,499

Restricted funds
Inspiring Scotland - Support in the
Right Direction

1,407

(1,407

)

-
SCVO Fund 1,261 (614 ) 647
Foundation Scotland Fund 600 (600 ) -
Corra Foundation Fund 1,738 (1,654 ) 84
5,006 (4,275 ) 731
TOTAL FUNDS 34,518 (22,288 ) 12,230

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 21,808 (39,821 ) (18,013 )

Restricted funds
Inspiring Scotland - Support in the
Right Direction

30,264

(31,671

)

(1,407

)
SCVO Fund (1 ) (613 ) (614 )
Foundation Scotland Fund - (600 ) (600 )
Corra Foundation Fund - (1,654 ) (1,654 )
Cost of Living Fund 4,340 (4,340 ) -
34,603 (38,878 ) (4,275 )
TOTAL FUNDS 56,411 (78,699 ) (22,288 )


Advocacy Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 25,947 3,565 29,512

Restricted funds
Inspiring Scotland - Support in the
Right Direction

3,595

(2,188

)

1,407
OIC Resilience Fund 487 (487 ) -
SCVO Fund 1,873 (612 ) 1,261
Foundation Scotland Fund 975 (375 ) 600
Corra Foundation Fund 1,084 654 1,738
8,014 (3,008 ) 5,006
TOTAL FUNDS 33,961 557 34,518

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 53,548 (49,983 ) 3,565

Restricted funds
Inspiring Scotland - Support in the
Right Direction

28,551

(30,739

)

(2,188

)
OIC Resilience Fund (1 ) (486 ) (487 )
SCVO Fund - (612 ) (612 )
Foundation Scotland Fund - (375 ) (375 )
Corra Foundation Fund 7,113 (6,459 ) 654
35,663 (38,671 ) (3,008 )
TOTAL FUNDS 89,211 (88,654 ) 557

Advocacy Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.22 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 25,947 (14,448 ) 11,499

Restricted funds
Inspiring Scotland - Support in the
Right Direction

3,595

(3,595

)

-
OIC Resilience Fund 487 (487 ) -
SCVO Fund 1,873 (1,226 ) 647
Foundation Scotland Fund 975 (975 ) -
Corra Foundation Fund 1,084 (1,000 ) 84
8,014 (7,283 ) 731
TOTAL FUNDS 33,961 (21,731 ) 12,230

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 75,356 (89,804 ) (14,448 )

Restricted funds
Inspiring Scotland - Support in the
Right Direction

58,815

(62,410

)

(3,595

)
OIC Resilience Fund (1 ) (486 ) (487 )
SCVO Fund (1 ) (1,225 ) (1,226 )
Foundation Scotland Fund - (975 ) (975 )
Corra Foundation Fund 7,113 (8,113 ) (1,000 )
Cost of Living Fund 4,340 (4,340 ) -
70,266 (77,549 ) (7,283 )
TOTAL FUNDS 145,622 (167,353 ) (21,731 )


Advocacy Orkney

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

9. FUNDS

Inspiring Scotland
To provide independent advocacy to the people of Orkney in regard to Self-directed Support. To help articulate their needs, engage in care planning, ensure their needs are met, explore availability of local care, explain all options available to them.

OIC Resilience Funds
To assist vulnerable people throughout the coronavirus pandemic - this was to provide independent advocacy to people over 70, anyone suffering from poor mental health, vulnerable people in the community and children and young people.

SCVO Fund
Communities Recovery Fund, HIE co-ordinated this fund on behalf of Scottish Government to implement changes and to reintroduce the delivery of our existing service due to the COID-19 pandemic.

Foundation Scotland
To provide support to the most vulnerable in the community at a time where the world is uncertain. To extend the independent advocacy support to clients throughout the pandemic.

Corra Foundation
Administered through Highlands and Islands Enterprise on behalf of Scottish government Supporting community funds - technology support.