| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Patients' Advocacy Service |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| 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 |
| Registered Charity number |
| Registered office |
| Trustees |
| 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 |
| 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 |
| Investment income | 2 |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 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 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 8 |
| Unrestricted funds | 60,221 |
| TOTAL FUNDS | 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 |
| 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 |
| 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. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Investment income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| 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 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Social security and other taxes |
| Accrued expenses |
| 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 | 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 | ( |
) | 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 |