REGISTERED COMPANY NUMBER: SC265395 (Scotland)

REGISTERED CHARITY NUMBER: 035363

Report of the trustees and

Unaudited financial statements for the year ended 31 March 2025

For

Advocacy Highland

Page

Report of the trustees

1

to

4

Independent examiner's report

5

Statement of financial activities

6

Balance sheet

7

to

8

Notes to the financial statements

9

to

15

Objectives & activities

The principle objective of the organisation is to 'promote social justice and social inclusion by increasing the availability of independent advocacy and facilitating access to independent advocacy for the benefit of citizens in the Highland Region (where Highland Region is defined by local authority boundaries)'.

Review of current activities and future plans

During the year the company's main activity has been to develop and provide issue-based independent advocacy for people over the age of 16 years with mental health problems defined under the Mental Health Act, including personality disorders, dementia, learning disabilities and autistic spectrum disorder across the Highland Council area.

It has been another busy and productive year. We continued to receive a high volume of referrals throughout the year. We continue to signpost those we cannot help to other organisations able to provide the help they need.

Last Year NHS Highland agreed to an extension of our current contract for a further two years, from October 2024 until September 2026. This funding would be at the same funding level despite significant increases in the costs of running the organisation.

NHS Highland agreed to a new Referral Prioritisation Policy in acknowledgment of the rising demand and competing priorities. We will continue work closely with NHS Highland to help manage service user and stakeholder demand and expectations.

We actively sought additional funding to expand our core criteria and address unmet need in current funded provision. Our focus was on securing independent advocacy for children, parents, and older adults.

Following the successful launch of our Drug and Alcohol Recovery Project-delivered in partnership with Partners in Advocacy-we continued providing independent advocacy to individuals aged 16 and over affected by substance use through the Highland Advocacy Project. Initially covering Inverness and a 25-mile radius, this year we successfully secured funding to conduct a scoping exercise aimed at expanding the service across the Highland region. Funded by the Highland Alcohol & Drug Partnership (HADP) under the Scottish Government's Medication Assisted Treatment (MAT) Standards, the project has been a clear success, and we are on track to exceed our funding agreement once again.

This year saw another two of our experienced long serving advocates retire from the organisation. Their departure inevitably increased the workload for the remaining team. However, true to form, our staff responded with resilience and dedication, ensuring continued support for those who needed us. To maintain service continuity, we increased the hours of existing staff and welcomed new team members, allowing us to meet demand without disruption.

Many of the people we support are more vulnerable and in urgent need of advocacy support to have their voice heard in decisions affecting them. The pressures in health and social care and the cost-of-living factors have put our advocacy partners into further difficulties.

Over the past year, we provided advocacy support to 511 individuals, addressing a total of 758 advocacy issues. While this represents a decrease from the previous year's 929 cases, it reflects the successful implementation of our Referral Prioritisation Policy. This policy has enabled us to manage demand more effectively, ensuring that those with the most urgent and complex needs receive timely and appropriate support. By applying a fair and structured approach to referrals, we've been able to reduce overall case numbers while maintaining the quality and impact of our advocacy work. This shift also allows our team to focus resources where they are most needed, contributing to more sustainable service delivery.

There continues to be a significant increase in referrals for older people, a majority of whom were deemed as lacking capacity. They were often stuck in hospital, on delayed discharge for long term care. With no Power of Attorneys or Guardianship in place our advocacy support has played an important role in safeguarding their rights and ensuring their past and present wishes are taken into consideration when decisions are being about them.

We have observed a noticeable increase in urgent and time-sensitive referrals this year. Many of these referrals require immediate attention. This trend reflects the ongoing challenges faced by mental health and social care services, which continue to struggle under increasing demand and limited resources. As a result, our team is frequently under pressure to respond swiftly and effectively, balancing urgency with the need to maintain high standards. Despite these pressures, our staff have shown remarkable resilience and dedication, ensuring that individuals receive timely advocacy support.

We responded to 93% referrals in less than a week, and 70% were responded to within 2 days. This, whilst continuing to provide a high-quality service is a huge achievement for us all. We pride ourselves on providing a high quality and responsive service. This reinforces our reputation as a reliable and person-focused organisation, and we remain committed to continuous improvement in both speed and quality of service.

Our main accomplishments for the year:

- Implemented our Referral Prioritisation & Protocol from October 2024 to help manage the rising demand for our service.

- Secured funding to scope the expansion of the Highland Advocacy Partnership Project to the whole of Highland.

- Improved and strengthened our governance by welcoming a new board member bringing legal expertise and volunteering experience to the team.

- Recruited a PT Mental Health Advocacy Worker, with significant experience of working with mental health in communities.

- Continued to update and improve our Information and Signposting Spreadsheet for internal use to better manage inappropriate referrals.

- Continued to invest in learning and our staff have undertaken a wide range training, talks and seminars.

- Participated in various networking and awareness raising events including an ASP Awareness Event organised by NHSH.

- Continued to participate and provide input to ASP committee and several sub-committees.

The advocacy service we provide consistently achieves the following outcomes, whereby our advocacy partners are:

- Enabled to have control over their lives and to make their views known

- Supported to speak up for themselves or with the assistance of an advocate

- Enabled to make informed decisions and choices, and empowered to become involved in decisions that affect them

- Enabled to have their voices heard by service providers and professionals

Looking ahead

Next year we will continue to focus on our core services and work hard to achieve best outcomes for our advocacy partners. We will also seek additional funding in our endeavour to increase advocacy provision in the Highland region.

Our Future Plans Include:

o Actively recruiting and training new volunteer advocates and board members

o Enhancing service delivery through ongoing professional development

o Improve and adapt advocacy provision where appropriate

o Strengthening internal processes and systems for greater efficiency

o Continue to identify and report on gaps in funded service provision

o Pursuing additional funding to address service gaps, support development, and enable expansion, with a focus on:

- Children and young people

- Older adults

- Parents of children involved in statutory processes

oStaying informed about national developments related to independent advocacy

oMaintaining or improving our Investors in People (IIP) accreditation

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.

Advocacy Highland is company limited by guarantee and does not have a share capital. Advocacy Highland has a membership comprising individual members. Management of the company is carried out by the Board of Directors or Trustees, via the CEO and staff, in accordance to the Memorandum and Articles of Association. Trustees of the company are elected by the members.

The maximum number of directors permitted is fifteen (15). Where possible the Board of Directors shall contain at least one resident from each of the following 5 districts: Caithness & Sutherland; Ross & Cromarty; Skye & Lochalsh; Lochaber; Inverness, Nairn, Badenoch & Strathspey. If this is not possible, then at least 3 of the 5 districts must be represented. Persons residing out with the Highland Council area may be appointed as directors, providing they uphold the interests of the organisation. A majority of the Directors MUST reside within the Highland Council area. In addition, directors may appoint up to two (2) co-opted directors.

Reference and administrative details

Registered Company number

SC265395 (Scotland)

Registered Charity number

035363

Registered office

First Floor Offices

Inverness Ice Centre

Bught Drive

Inverness

IV3 5SR

Trustees

M B Robertson

D Fergusson

P A Courcha (resigned 29/4/25)

P Cliff

M MacLean

V Murray

E Ferguson

H Talbot

F Thomas (appointed 1/4/25)

A list of trustees serving at the date of signing this report is provided under Company Information. In accordance with

the Articles of Association.

Company Secretary

M B Robertson

Independent Examiner

Equiom (Scotland)

15a Harbour Road

Inverness

INVERNESS-SHIRE

IV1 1SY

Bankers

The Bank of Scotland

Inverness Chief Office

2 - 6 Eastgate

Inverness

IV2 3NA

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 17 September 2025 and signed on its behalf by:

P Cliff - Trustee

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

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.

Sarah Weir, ACMA

The Chartered Institute of Management Accountants

Equiom (Scotland)

15a Harbour Road

Inverness

INVERNESS-SHIRE

IV1 1SY

24 September 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

Income and endowments from

Donations and legacies

423

-

423

78

Charitable activities

NHS Highland - Advocacy Highland

300,000

-

300,000

298,369

HADP

-

25,309

25,309

12,018

Total

300,423

25,309

325,732

310,465

Expenditure on

Charitable activities

NHS Highland - Advocacy Highland

252,413

-

252,413

252,071

HADP

-

20,698

20,698

12,018

Corra Foundation

-

-

-

29

Awards for All

-

-

-

147

Total

252,413

20,698

273,111

264,265

NET INCOME

48,010

4,611

52,621

46,200

Reconciliation of funds

Total funds brought forward

254,303

-

254,303

208,103

Total funds carried forward

302,313

4,611

306,924

254,303

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

Fixed assets

Intangible assets

6

3,369

-

3,369

5,366

Tangible assets

7

1,718

-

1,718

3,431

5,087

-

5,087

8,797

Current assets

Stocks

8

500

-

500

500

Debtors

9

5,937

-

5,937

5,066

Cash at bank and in hand

454,243

16,997

471,240

263,481

460,680

16,997

477,677

269,047

Creditors

Amounts falling due within one year

10

(163,454

)

(12,386

)

(175,840

)

(23,406

)

Net current assets

297,226

4,611

301,837

245,641

Total assets less current liabilities

302,313

4,611

306,924

254,438

Creditors

Amounts falling due after more than one year

11

-

-

-

(135

)

NET ASSETS

302,313

4,611

306,924

254,303

Funds

12

Unrestricted funds

302,313

254,303

Restricted funds

4,611

-

Total funds

306,924

254,303

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.

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 15 September 2025 and were signed on its behalf by:

M MacLean - Trustee

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

-

33% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the period of the lease.

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.

2.	Net income/(expenditure)

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

2025

2024

£

£

Depreciation - owned assets

2,055

4,586

Hire of plant and machinery

1,131

964

Rent, property services & utilities

12,516

15,407

Development costs amortisation

1,997

1,998

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

The trustees' expenses for the year were as follows:

2025

2024

£

£

Travel expenses

152

111

4.	Staff costs

2025

2024

£

£

Wages and salaries

214,511

201,345

Other pension costs

17,240

15,296

231,751

216,641

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

2025

2024

Advocacy Highland

11

12

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

5.	Comparatives for the statement of financial activities

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

Income and endowments from

Donations and legacies

78

-

78

Charitable activities

NHS Highland - Advocacy Highland

298,369

-

298,369

HADP

-

12,018

12,018

Total

298,447

12,018

310,465

Expenditure on

Charitable activities

NHS Highland - Advocacy Highland

252,071

-

252,071

HADP

-

12,018

12,018

Corra Foundation

-

29

29

Awards for All

-

147

147

Total

252,071

12,194

264,265

NET INCOME/(EXPENDITURE)

46,376

(176

)

46,200

Reconciliation of funds

Total funds brought forward

207,927

176

208,103

Total funds carried forward

254,303

-

254,303

6.	Intangible fixed assets

Development

costs

£

Cost

At 1 April 2024 and 31 March 2024

13,649

Amortisation

At 1 April 2024

8,283

Charge for year

1,997

At 31 March 2025

10,280

Net book value

At 31 March 2025

3,369

At 31 March 2024

5,366

7.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 April 2024

60,196

Additions

342

At 31 March 2025

60,538

Depreciation

At 1 April 2024

56,765

Charge for year

2,055

At 31 March 2025

58,820

Net book value

At 31 March 2025

1,718

At 31 March 2024

3,431

8.

Stocks

2025

2024

£

£

Stocks

500

500

9.	Debtors: amounts falling due within one year

2025

2024

£

£

Prepayments

5,937

5,066

10.	Creditors: amounts falling due within one year

2025

2024

£

£

Social security and taxes

5,193

3,179

Deferred income

162,386

12,835

Other creditors

4,663

1,259

Accrued expenses

3,463

3,340

Leases

135

2,793

175,840

23,406

Included in creditors is deferred income of £162,386 in respect of funding received in March 2025 that relates to activities occurring after the year-end.

11.	Creditors: amounts falling due after more than one year

2025

2024

£

£

Leases

-

135

-

135

12.	Movement in funds

Net

movement

At

At 1/4/24

in funds

31/3/25

£

£

£

Unrestricted funds

Advocacy Highland Fund

254,303

48,010

302,313

Restricted funds

Advocacy restricted funds

-

4,611

4,611

TOTAL FUNDS

254,303

52,621

306,924

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Advocacy Highland Fund

300,423

(252,413

)

48,010

Restricted funds

Advocacy restricted funds

25,309

(20,698

)

4,611

TOTAL FUNDS

325,732

(273,111

)

52,621

Comparatives for movement in funds

Net

movement

At

At 1/4/23

in funds

31/3/24

£

£

£

Unrestricted funds

Advocacy Highland Fund

207,927

46,376

254,303

Restricted funds

Advocacy restricted funds

176

(176

)

-

TOTAL FUNDS

208,103

46,200

254,303

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Advocacy Highland Fund

298,447

(252,071

)

46,376

Restricted funds

Advocacy restricted funds

12,018

(12,194

)

(176

)

TOTAL FUNDS

310,465

(264,265

)

46,200

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

Advocacy Highland Fund

207,927

94,386

302,313

Restricted funds

Advocacy restricted funds

176

4,435

4,611

TOTAL FUNDS

208,103

98,821

306,924

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

Advocacy Highland Fund

598,870

(504,484

)

94,386

Restricted funds

Advocacy restricted funds

37,327

(32,892

)

4,435

TOTAL FUNDS

636,197

(537,376

)

98,821

13.	Employee benefit obligations

The company operates a defined contribution pension scheme for its employees. The contributions for the year amounted to £17,240 (2024: £14,937). At the year end there was £4,663 (2024: £1,259) included in other creditors.

14.	Other financial commitments

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

5,872

2,793

Between one and five years

6,705

135

12,577

2,928

Advocacy Highland is currently engaged in a non-cancellable operating lease for office space, with a lease term extending to October 2027.

15.	Related party disclosures

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