IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.4.24 31.3.25 31.3.25 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:kWhSC3564212024-03-31SC3564212025-03-31SC3564212024-04-012025-03-31SC3564212023-03-31SC3564212023-04-012024-03-31SC3564212024-03-31SC356421ns0:CharitableCompanyLimitedByGuarantee2024-04-012025-03-31SC356421ns15:PoundSterling2024-04-012025-03-31SC356421ns11:FRS1022024-04-012025-03-31SC356421ns11:IndependentExaminationCharity2024-04-012025-03-31SC356421ns11:SmallCompaniesRegimeForAccounts2024-04-012025-03-31SC356421ns11:FullAccounts2024-04-012025-03-31SC356421ns11:CharitiesSORP2024-04-012025-03-31SC356421ns16:EnglandWales2024-04-012025-03-31SC356421ns11:RegisteredOffice2024-04-012025-03-31SC356421ns0:Trustee32024-04-012025-03-31SC356421ns0:Trustee42024-04-012025-03-31SC356421ns0:Trustee12024-04-012025-03-31SC356421ns0:Trustee52024-04-012025-03-31SC356421ns0:Trustee62024-04-012025-03-31SC356421ns0:Trustee72024-04-012025-03-31SC356421ns0:Trustee82024-04-012025-03-31SC356421ns0:Trustee22024-04-012025-03-31SC356421ns0:Activity82024-04-012025-03-31SC356421ns0:Activity82023-04-012024-03-31SC356421ns10:WithinOneYear2025-03-31SC356421ns10:WithinOneYear2024-03-31SC356421ns0:TotalUnrestrictedFunds2025-03-31SC35642122024-04-012025-03-31
REGISTERED COMPANY NUMBER: SC356421 (Scotland)
REGISTERED CHARITY NUMBER: SC041185














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Patients' Advocacy Service

Patients' Advocacy Service






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

Patients' Advocacy Service (Registered number: SC356421)

Report of the Trustees
for the Year Ended 31 March 2025


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 2025. 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 charity's objective and principal activity is to provide an independent advocacy service that works with individuals who are detained under the Mental Health (Care and Treatment)(Scotland) Act 2003, in The State Hospital. There main role is to provide support to individuals to make sure their voice is heard by attending case reviews, mental health tribunals and parole boards.

Outside of this, they also support patients in all aspects of what they feel is important to them. This could be contacting a solicitor, putting in a complaint or finding out information for them.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
PAS has continued to provide a vital service of independent advocacy to individuals detained within The State Hospital. We have been working on re-introducing volunteers to the service. Following a successful recruitment drive, we are proceeding with an application and have a further interested party who came onsite for a visit.

Attendance at meetings was highly requested by patients this year, overall attendance at 95% of all meetings held. Advance statements have been a focal point over the year with 54% of all patients with an active advance statement. Additionally, the weekly visits to both the intellectual disability and admissions wards have been positive to build positive relationships with patients whilst also ensuring staff are able to utilise their time well. We resumed the Skye Centre drop in on a Tuesday morning and this has been going well but there is room for improvement and enhancement.

FINANCIAL REVIEW
Reserves policy
The charity aims to retain sufficient reserves within its general fund to meet the average running expenses for three months, assuring contractual obligations and scope to emergency plan within any circumstance that threatens closure or reduction of the organisation's remit.

The unrestricted undesignated reserves as at 31st March 2025 were £61,296 which amounts to approximately 22 weeks of expected total expenditure.

FUTURE PLANS
Key priorities for 2025 include a Restricted Positions protocol; Volunteering; Accessible Documentation and a Patients' Rights Event. Additionally we are commissioning a bespoke Talking Mat pack for PAS to enhance our communication as well as development of female high secure and the impact this may have on PAS.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.


Patients' Advocacy Service (Registered number: SC356421)

Report of the Trustees
for the Year Ended 31 March 2025


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
All directors of the company are also trustees of the charity, and there are no other trustees. All of the trustees named on the legal and administrative page served throughout the entire year unless otherwise noted.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC356421 (Scotland)

Registered Charity number
SC041185

Registered office
State Hospital
Carstairs
Lanarkshire
ML11 8RP

Trustees
Ms R E Buchanan Tribunal Member
I Scott Employee Engagement (resigned 11.11.24)
M Timmons Chairperson
Ms M J Griesbaum Trustee
Mrs L Murphy
Ms K M McVeigh
Dr C Daly (resigned 11.11.24)
G E Porteous Business Executive (appointed 11.11.24)

Independent Examiner
Accountants Plus
Chartered Certified Accountants
Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 6BJ

Approved by order of the board of trustees on 4 June 2025 and signed on its behalf by:





M Timmons - Trustee

Independent Examiner's Report to the Trustees of
Patients' Advocacy Service

I report on the accounts for the year ended 31 March 2025 set out on pages four to eleven.

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.








Fiona Struthers
The Institute of Chartered Accountants of Scotland

Accountants Plus
Chartered Certified Accountants
Unit 1 Cadzow Park
82 Muir Street
Hamilton
ML3 6BJ

13 June 2025

Patients' Advocacy Service

Statement of Financial Activities
for the Year Ended 31 March 2025

31.3.25 31.3.24
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 151,381 151,292

Investment income 2 446 148
Total 151,827 151,440

EXPENDITURE ON
Charitable activities
Service 150,752 138,196

NET INCOME 1,075 13,244


RECONCILIATION OF FUNDS
Total funds brought forward 60,221 46,977

TOTAL FUNDS CARRIED FORWARD 61,296 60,221

Patients' Advocacy Service (Registered number: SC356421)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 6 2,162 1,189
Cash at bank 62,368 63,241
64,530 64,430

CREDITORS
Amounts falling due within one year 7 (3,234 ) (4,209 )

NET CURRENT ASSETS 61,296 60,221

TOTAL ASSETS LESS CURRENT
LIABILITIES

61,296

60,221

NET ASSETS 61,296 60,221
FUNDS 8
Unrestricted funds 61,296 60,221
TOTAL FUNDS 61,296 60,221

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.


Patients' Advocacy Service (Registered number: SC356421)

Balance Sheet - continued
31 March 2025

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 4 June 2025 and were signed on its behalf by:





M Timmons - Trustee





G E Porteous - Trustee

Patients' Advocacy Service

Notes to the Financial Statements
for the Year Ended 31 March 2025

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.

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.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Patients' Advocacy Service

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. INVESTMENT INCOME
31.3.25 31.3.24
£    £   
Deposit account interest 446 148

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.


4. STAFF COSTS

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

31.3.25 31.3.24
Support Staff 5 4

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

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 151,292

Investment income 148
Total 151,440

EXPENDITURE ON
Charitable activities
Service 138,196

NET INCOME 13,244


RECONCILIATION OF FUNDS
Total funds brought forward 46,977


Patients' Advocacy Service

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
£   
TOTAL FUNDS CARRIED
FORWARD

60,221

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Prepayments 2,162 1,189

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Social security and other taxes 1,254 2,409
Accrued expenses 1,980 1,800
3,234 4,209

8. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£    £    £   
Unrestricted funds
General fund 60,221 1,075 61,296

TOTAL FUNDS 60,221 1,075 61,296

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 151,827 (150,752 ) 1,075

TOTAL FUNDS 151,827 (150,752 ) 1,075


Patients' Advocacy Service

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.4.23 in funds 31.3.24
£    £    £   
Unrestricted funds
General fund 46,977 13,244 60,221

TOTAL FUNDS 46,977 13,244 60,221

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 151,440 (138,196 ) 13,244

TOTAL FUNDS 151,440 (138,196 ) 13,244

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

Net
movement At
At 1.4.23 in funds 31.3.25
£    £    £   
Unrestricted funds
General fund 46,977 14,319 61,296

TOTAL FUNDS 46,977 14,319 61,296

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 303,267 (288,948 ) 14,319

TOTAL FUNDS 303,267 (288,948 ) 14,319

Patients' Advocacy Service

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.