Company registration number 04135225 (England and Wales)
Charity registration number 1086151 (England and Wales)
ADVOCACY FOCUS
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
ADVOCACY FOCUS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Miss D Bond
Mr S J Stokes
Mr C B Lintern
Mrs K Christie
Mr D Rodgers
Mr P S Carroll
Mrs S M Meadows
(Appointed 25 September 2025)
Senior management
Justine Forster
Chief Executive Officer
Leanne Hignett
Services Director
Country of incorporation
United Kingdom
04135225
(England and Wales)
Charity registration
England and Wales
1086151
Registered office
Saturn House
6-7 Mercury Rise
Altham Business Park
Accrington
Lancashire
England
BB5 5BY
Auditor
Mayes Business Partnership Ltd
Reception 1, First Floor Offices
Red Rose Court
Clayton Business Park
Clayton Le Moors
BB5 5JR
Bankers
LLOYDS BANK PLC
Allica Bank
United Trust Bank
ADVOCACY FOCUS
CONTENTS
Page
Chair's Message
1
Trustees' report
2 - 17
Statement of Trustees' responsibilities
18
Independent auditor's report
19 - 21
Statement of financial activities
22
Balance sheet
23
Statement of cash flows
24
Notes to the financial statements
25 - 35
ADVOCACY FOCUS
CHAIR'S MESSAGE
FOR THE YEAR ENDED 31 MARCH 2026
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I would like to warmly welcome you to the Advocacy Focus Annual Report for 2025/26.

This is the fourth time that I am fortunate enough to provide this update as the Chair of Trustees, and I do so with a great deal of pride, as over the last year, the team have continued to make a real difference to so many people’s lives across the North of England. What the team do really helps people which is amazing.

We have been supporting people via our advocacy hubs across our services which cover Lancashire, Salford, St Helens and Trafford; the details and numbers of people that have benefited from our services over the last twelve months are contained within the following pages of the report. Our community focus hub in Burnley continues to provide support to those people in the local community who can benefit from our services and support. This is a fantastic resource which we are really proud to provide to the people of East Lancashire.

Like many organisations we continue to face challenges around costs. This doesn’t make things easy, but we aim to continue to provide excellent levels of service even with these financial challenges and ensure that we are doing everything to provide a voice for those who may not be able to do this themselves.

I would like to take this opportunity to thank the partner organisations who support us in so many ways, whether that’s through fundraising, sponsorship, making sure that we have opportunities to attend key events, or any other ways of providing support. We are lucky to have some amazing partners who support us.

Collaborative partnerships are crucial to any organisation’s success, and we are grateful to each and every partner that we work with and look forward to continuing those relationships over the coming years.

I am proud to say that we have a wonderful team at Advocacy Focus and each one of them makes me feel welcome when I meet them. We also have a talented and dedicated group of Trustees who continue to provide their time and expertise for which I am truly grateful.

I hope that you will feel as inspired by the efforts of the team as I and my fellow Trustees do when you read what they have achieved over the last twelve months in this report, and I am sure that they will continue to do amazing things going forward.

Thank you.

Chris Lintern
Chair of Trustees
Date: 29 September 2026
ADVOCACY FOCUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
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CEO’s Message

Hello, and welcome to Advocacy Focus's Annual Report for 2025–26.

Before we get into the numbers, projects and achievements, let's start with what really matters. People. Every figure in this report is a person. Someone facing a difficult decision. Someone trying to navigate a system that feels overwhelming. Someone who needs support to be listened to, respected and involved in decisions about their own life.

That's why advocacy matters. And right now, it matters more than ever.

We're living in a time when many people are facing increasing challenges, services are stretched, and rights that should never be taken for granted can too easily be overlooked. When people are at their most vulnerable, having someone independent by their side can make all the difference.

Over the past year, our team has supported people through some of the most difficult moments in their lives. They've helped people understand their rights, explore their options and speak up when it mattered most.

So, I want to take a moment to recognise our incredible team. The people also behind these figures. Like everyone else, they navigate their own challenges and pressures every day. Yet they continue to show extraordinary passion, resilience and determination in supporting the people who turn to us for help. They deal with multiple, complex issues, and they do so with professionalism, compassion and without judgement.

I couldn't be prouder of them. So, thank you Team Advocacy Focus.

But it's been a challenging year for our organisation. Demand for advocacy continues to grow, while funding across the sector remains under pressure. Like many charities, we've had to make difficult decisions to ensure that as much of our funding as possible goes directly into delivering advocacy and supporting the people who need us most. But we've never believed that people facing life's biggest challenges should have to settle for "good enough".

When someone is making decisions about their health, their care, their independence, their family or their future, the quality of support they receive matters. That's why we continue to strive for excellence in everything we do. We know that commitment isn't always the easiest path in a difficult funding climate. But if we expect people to trust us at some of the most critical moments in their lives, then we owe them nothing less.

So, we're working hard to secure new income streams, grow our fundraising and develop new partnerships that will help sustain our community, preventative work which focuses on helping people build confidence, understand their rights and advocate for themselves or the people in their lives.

As you explore this report, our social media content or our newsletters, you'll see stories of courage, resilience and positive change. You'll see the difference that happens when people are listened to, respected and supported. And you'll see why independent advocacy is not a luxury, it's essential.

For almost 30 years, we've been standing alongside people across our communities. Protecting rights. Challenging inequality. Making sure people are heard when it matters most. Because everybody faces moments in life when they need someone in their corner. Someone to listen. Someone to stand alongside them. Someone to help make sure they're heard when it matters most. And that's what Advocacy Focus does.

But we can't do it alone. So now we're asking you to be in our corner. To share our message. Follow our work. Support our fundraising. Donate if you can. Choose us as your local Charity of the Year. Tell people who we are and why advocacy matters.

Because advocacy only works if people know it exists. And the more people who know about Advocacy Focus, the more people we can reach before they face crisis, isolation or injustice alone. The more people who stand in our corner, the more people we can stand beside in theirs.

Join us. Stand with us. Support us. Make sure that when someone needs help, someone is there.

Thank you.

Justine Forster

Chief Executive Officer

 

 

ADVOCACY FOCUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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The Trustees present their annual report and financial statements for the year ended 31 March 2026.

 

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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

Objectives and activities

The objectives of the charity as set out in the Memorandum and Articles of Association are:

 

The charity's objects are specifically restricted to the following:

 

For the public benefit, the relief and assistance of people who are disadvantaged by illness, disability, age, sexual orientation or social exclusion within England, via the provision, promotion and accessibility of high quality independent advocacy and its associated services. The charity will promote wider social inclusion for the public benefit, by supporting and enabling people to represent themselves in health and social care matters, obtain appropriate services and increase their life quality and choices.

 

Our mission:

 

To help people to achieve the outcomes that matter to them in their lives, by providing high quality advocacy.

 

Vision and Values

VISION:

To make advocacy available to all who may need it in our communities.

VALUES:

We are a team who care deeply about what we do. We encourage our people to embrace and adopt our core values when working with others.

Our people chose our values and show who we are as an organisation.

We make all our decisions guided by these values. Making sure that everything we do has a clear and meaningful purpose.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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Service Delivery Objectives

 

Our impact in numbers

 

•We received 2,934 new specialist advocacy referrals across our adult contracts in Lancashire, Trafford and St Helens.

 

•We received 386 new specialist advocacy referrals for children and young people across our children’s contracts in Trafford, Salford and St Helens.

•35 Independent Visitors provided 828 hours over a total of 207 visits. Making a positive difference to the lives of children and young people in Salford and St Helens.

•We received 389 new referrals to support adults under our Community Advocacy projects in Lancashire and St Helens. We also provided 1,691 people with advocacy advice, information, or signposting support.

•We received 201 new referrals for our preventative Community Focus project in East Lancashire funded by the Big Lottery. A further 221 people were supported during drop-in sessions at our Burnley Hub.

•We received 279 new requests for our spot purchase service and provided 6,239 hours of support across the North of England.

•12 Mission Impossible Peer Advocacy groups were held with 28 attendees across the sessions, making positive changes within Trafford local authority.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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Activities

Advocacy in Action – Adult

Meet Margaret. Margaret is 88 years old and lives with dementia. Throughout her life, she loved learning, practising her faith, and spending time outdoors. These were not just interests; they were a huge part of who Margaret is.

As Margaret’s dementia progressed, she moved into care. She became subject to several Deprivation of Liberty Safeguards, also known as DoLS. This means decisions were being made about her care and where she lived, to help keep her safe. Over a period of three years, Margaret lived in several care homes but was never able to settle.

During this time, Margaret became increasingly distressed and unhappy. She withdrew from staff and other residents, spent long periods alone in her bedroom, and displayed behaviours that showed her needs were not being met.

Margaret was supported by an independent Advocate in the role of Relevant Person’s Representative, known as an RPR. From the beginning, the Advocate could see that Margaret’s experience in the care home was not meeting all her needs.

Margaret’s DoLS clearly recorded what was important to her, spending time outside, gardening, and practising her faith. However, in practice, these things were not happening. Margaret was not being supported to go outdoors or to practise her faith. Her days passed without the things that brought her comfort and helped her feel like herself.

At every visit, the Advocate asked whether Margaret had been supported to go outside or practise her faith. Each time, the answer was no.

On one visit, the Advocate supported Margaret into the garden. The difference was immediate. Margaret smiled, became animated, and confidently named the plants and flowers around her. She spoke about her love for being outdoors. In that moment, Margaret was calm, engaged, and happier.

Despite this clear evidence of what helped Margaret, no lasting changes were made. Her wishes continued to be ignored, her distress continued, and she was still not being listened to.

This is where advocacy made a real difference.

On Margaret’s behalf, her Advocate contacted a solicitor to ask a Judge in the Court of Protection to review Margaret’s situation and decide what was in her best interests. The Advocate worked closely with the solicitor and continued visiting Margaret, providing regular updates so the court could clearly understand how the placement was affecting her day-to-day life.

The court decided that it was in Margaret’s best interests to move to a different care home, one that recognised her personal values and interests and planned her care around what mattered to her.

When the Advocate visited Margaret in her new home, she was smiling and laughing. She was calm, relaxed, and said that she felt happy.

Staff described Margaret as settled, eating well, and enjoying chatting with staff and other residents. The Manager spoke about involving Margaret in choosing plants and flowers for the garden, valuing her knowledge and interests. They also made sure she would have regular opportunities to practise her faith.

Without an Advocate, Margaret’s distress may have continued unnoticed and unchallenged. Advocacy ensured her rights were upheld, she was listened to, and meaningful changes were made to improve her life.

Advocacy didn’t just help Margaret move to a different care home. It helped restore her dignity, identity, and quality of life.

ADVOCACY FOCUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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Family and Friends Project

 

This year, we proudly celebrated the second year of our Family and Friends project. Over the past 12 months, we’ve continued reaching out to the people who use our services, members of the public, and our own team to better understand the challenges people face when navigating health and social care services.

Through these conversations, we’ve been able to develop a range of factsheets, self‑help guides, workshops, and short informational training sessions. All these resources are designed to help people build the skills, knowledge, and confidence they need to advocate more effectively for themselves and their loved ones.

Over the last 12 months, we have released informational videos on topics such as:

Over the next few months, we will also be releasing our first ever ‘video series’ with episodes on:

And later in the year we’ve got even more videos coming. Covering topics such as Human Rights, Disability Rights, and Reasonable Adjustments. To help everyone understand their rights and feel confident in how to use them.

Alongside our videos, we’ve also created a huge range of self‑help resources and guides covering topics such as:

All our resources are completely free to access and are downloadable from our website. We’d love for you to stop by, explore what’s available, and let us support you and your loved ones as you find your way through complicated processes.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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Self-Advocacy in Action

Trafford Focus is a member led peer and self-advocacy group. Formerly known as Mission Impossible, the group chose to change its name while developing its Community Charter. The new name was selected entirely by members, who felt it better reflected the work they do. Members also designed a logo to accompany their new name.

Now entering its fourth year, the group continues to meet monthly to discuss key issues including transport, health inequalities, social care, and housing. Through a peer and self-advocacy approach, members are supported to speak up about issues that matter to them and to take action to address these challenges.

Alongside its regular meetings, Trafford Focus has been involved in a wide range of projects across Trafford and Greater Manchester. Members supported the relaunch of the Learning Disability and Autism Partnership Meetings, which focus on improving local services for people with a learning disability or autism. Group members were also involved in the co production and co design of the Learning Disability Partnership co-chair job description, which will be used to recruit a person with lived experience to co-chair the partnership meetings. In addition, the group worked with Trafford Council’s Public Health team to provide feedback on their plans, contributing to work aimed at reducing health inequalities faced by people with learning disabilities.

Members have also attended self-advocacy conferences in Birmingham and Blackpool and regularly take part in Confirm and Challenge meetings, working alongside other self-advocates to support system wide change across Greater Manchester. They have also participated in online conferences hosted by Transport for All and Learning Disability England.

The group is looking ahead to the next financial year with enthusiasm and remains committed to improving the lives of people living in Trafford who have a learning disability or autism.

Community Advocacy

A Q&A chat took place with our Community Advocacy Manager, Jody about the Community Focus Hub in Burnley and the impact this service had for the local community during the reporting period. You can find the full video recording on our YouTube page.

Feedback from professionals and people we support

Names have been changed to ensure anonymity*

Lancashire – professional

Sarah provided a task-focused person-centred service which allowed for timely interventions and decision making. She has been proactive in promoting his rights and advocated strongly for him in all areas of decision making.

Sarah was positive and professional throughout her involvement in what has sometimes been distressing and challenging times for Mr. Hartt*. She was a credit to the advocacy service.

Trafford – professional

Jackie was a very strong advocate for Sandra*, showing a lot of empathy for Sandra's difficulties, while maintaining her professional role as advocate and litigation friend. Jackie raised a lot of very pertinent issues for Sandra and did her very best to achieve a positive outcome for Sandra. Jackie did a brilliant job with Sandra in a very tricky situation.

Spot Purchase – professional

I really appreciated the support provided by Amanda during the IMCA process. She was easy to reach via email and available by phone if I had any queries, which made communication straightforward and reassuring. Information was provided promptly, and she was pleasant to speak with, which helped the process feel smooth and professional. From my interactions, I imagine she was caring and considerate when engaging with the client, ensuring their views were represented effectively.

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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Lancashire – person we supported

You were very patient and really took the time to listen and understand our situation. You handled everything professionally but, in a kind, caring way. Thanks to your support, my mum was able to stay at home instead of moving into a care home. You were very compassionate.

Salford – person we supported

Megan went above and beyond to support me at a housing panel. It was really nice to have someone there to support me and make sure I asked the right questions. It really did feel more than just a tick box service.

St Helens – person we supported

Gill helped me to voice my opinion when I was in my review with the doctor. I was so anxious beforehand, and she put me at ease. I felt so confident because of her that I feel I can now attend review on my own.

 

Sector Updates

Mental Health Act 2025

The Mental Health Bill is now the Mental Health Act 2025. It became an Act of Parliament in December 2025.

Much of the Act remains the same as the previous Mental Health Act. But the 2025 Act has made some important changes.

The new Act has 4 main principles:

Different parts of the Act will come into force at different times. It will take a long time for all the changes to happen. Some changes are not planned until after 2030.

Some changes have already happened. These are mostly about making sure conditionally discharged restricted patients, particularly those who have conditions in place that deprive their liberty, can leave hospital.

Other changes that will happen include:

ADVOCACY FOCUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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Liberty Protection Safeguards

The government announced that a new consultation on the Liberty Protection Safeguards would happen in the first half of 2026. This consultation will talk to families, carers and professionals.

The feedback from this consultation will be used to make changes to and update the Mental Capacity Act (2005) Code of Practice.

There is not a confirmed date for the consultation to take place.

Northern Ireland put forward a challenge to the Supreme Court about the Cheshire West ‘acid test’ and what is considered a ‘deprivation of liberty.’ This case might change what the ‘acid test’ is and when people are deprived of their liberty. If so, this will change who both the current Deprivation of Liberty Safeguards and the Liberty Protection Safeguards apply to.

Demand for advocacy under the Deprivation of Liberty Safeguards continues to rise.

Advocacy Focus leads a group of advocacy providers to discuss these challenges.

 

Children and Young People

The Children’s Wellbeing and Schools Bill is still going through Parliament.

The government have recently made a change to this Bill. This says that it is as important for children who are in care to still see their siblings as well as their parents. Under this Bill, local authorities will have to do all they can to make sure that siblings can see each other.

 

Advocacy in Action - CYP

Names have been changed to ensure anonymity*

Lila: My name is Lila. I’m 14 years old. For the last year, I have lived in a care home an hour away from my actual life. New room, new faces, different place. I was able to stay at the same school, but this was a reminder of my old life. It felt like I was living in a dream, and my life was happening somewhere else without me.

The Feeling of Being Stuck

Lila: People kept asking me "how I was," but it felt like they were just ticking boxes. Then, things changed. We had these meetings, Cared for Review Meetings, but this time, my advocate told me I didn’t have to just sit there and nod.

I met up with my advocate and she helped me say what was on my mind and express it in different ways. I don’t like new people, so it took a while for me to even speak to her, but she found out things I enjoyed doing and kept coming back to see me at school. I beat her at chess a few times too.

I’m not great at speaking in front of others. So, we got creative.

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Being Listened To

Lila: For the first time, the room went quiet. They looked at the things I had brought along with me. They listened to me, they asked some questions that I felt a bit shy to reply to, so I nudged my advocate to share what I asked them to share on my behalf. They didn’t just talk about "risk,” they talked about impact and what could be done to make positive changes.

The Result: Going Home

Lila: It took some time, but I was told the next steps would be to put a transition plan in place. This felt like not a “maybe” but a “when.” My advocate kept me in the loop, and my social worker provided me with a timetable of when things would be happening.

With my advocate’s support I attended all future meetings. I even chaired a meeting. I felt so much more in control and that I was involved in decisions about my life.

Lila: I don’t feel like I’m watching my life happen anymore. I’m the one in control. I was listened to, I was empowered, and finally... I’m home.

Your voice is your power.

 

 

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
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Volunteers

Volunteer Services

Over the past year, our management team has worked hard to improve our volunteer programme. We truly value our volunteers and the important work they do. We want them to feel recognised, supported, and appreciated every step of the way. To do this, we reviewed all parts of the volunteer role and looked for ways to make the experience even better.

We began by listening to our community and the people we support. This helped us understand what is needed and how volunteers can best help both our service and the people we work with. We then made our volunteer roles clearer and simpler. This helps new volunteers understand what they will do and feel more confident when they join the team.

Our Training Manager created a friendly and easy start for new volunteers. This onboarding process guides them step by step, so they feel welcome, safe, and ready to begin their role with confidence.

We also updated our policies to make them clear and easy to follow. These policies explain how we can all work together, treat each other with respect, and stay safe. They help create a positive and fair environment for our staff, volunteers, and the people we support. They also explain how we will support our volunteers and what we ask from them in return, so everyone knows what to expect. It’s all about teamwork, trust, and respect.

We work hard to keep our volunteers happy and involved. We check in with them regularly, offer support, and help them learn new skills. Our training programme gives volunteers skills they can use in everyday life and in their careers. We want everyone to feel part of the team, so we hold regular check-ins, known as supervisions. When volunteers feel included and supported, they are more likely to stay with us and continue helping our advocates and the people we support.

We are delighted to have welcomed our first new community volunteer. They have started their journey with us, and we look forward to supporting them as they help our advocates in their daily work.

Our volunteer roles are advertised on our website, and you can apply online if you are interested. Why not join us? Take advantage of our training, enjoy our support, and make a real difference in your community.

Independent Visitor Testimonial

What it means to be an Independent Visitor

I have been an Independent Visitor for just over a year now, and the time has flown by. During this time, I have really valued the opportunity to build a meaningful connection with Eleanor. As the youngest and eldest in our respective families, we have naturally fallen into something of a little-sister/big-sister dynamic. Which has been incredibly special for both of us.

Through my professional background in mental health, I am very aware of the lasting impact that a positive role model and a safe, consistent space can have in a young person’s life. Many of the women I work with as adults spent time in care when they were younger. Which has reinforced for me how important supportive relationships can be during those formative years.

As an occupational therapist, I also appreciate the importance of engaging in a range of activities together. Trying new experiences helps build confidence, develop a sense of identity, and allows young people to recognise their own abilities and strengths. I have enjoyed sharing different activities with Eleanor and seeing her confidence grow over time.

Eleanor has begun to open up to me about different aspects of her life. From friendships and relationship dramas to times when she has struggled with eating. While there may still be things she finds difficult to share, I hope that over time she continues to feel that she can talk to me about anything. My hope is to remain a consistent part of her life for as long as possible. Ideally continuing our relationship into her adulthood if circumstances allow.

What I particularly value about being an Independent Visitor, compared to other volunteering roles, is the one-to-one nature of the relationship. Knowing that Eleanor relies on me gives the role a real sense of responsibility and purpose, and it is something I take seriously. I never want to let her down, and I feel very privileged to have been able to share this time with her.

-    Abbie, Independent Visitor

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TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
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Strategic report

The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the Trustees to present a strategic report.

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Achievements and performance
Significant activities and achievements against objectives

 

Update on operations

It has been a busy year for the Operations team as we welcomed a new Operations Manager and Operations Coordinator to our organisation. Both have settled in well at Advocacy Focus and are getting stuck in to many tasks and priorities, to ensure the Charity can remain running at peak efficiency.

At the start of the year, our Training Coordinator stepped up into the position of Training Manager, with a key focus on improving our internal training offering and upskilling our people and teams. She has been incredibly busy, implementing a new training platform for our team, and developing training packages from scratch. She is also working on our external training offering, which will set us up for additional income in the future.

Health and Safety

We are proud to report that our annual health and safety audit score rose from 89.79% in 2024 to an incredible 95.24% in 2025. The ongoing improvements we are seeing year on year is proof that our commitment to creating a healthy and safe workplace for our people remains a top priority.

Our new CRM Platform

This year, we successfully launched our new, bespoke IT system created by Meritec Limited, with generous funding support from the Clothworkers Foundation. The system has modernised the way we manage referrals and triage, spot purchasing, and service reporting. It has been a huge project to undertake and launch, and we are incredibly proud of our team for delivering on this bespoke platform, improving efficiency, the overall quality of our work and access to services.

Our Community Focus Hub

Our Community Focus Hub in Burnley secured a Warm Spaces grant from Lancashire County Council, which helped us to continue providing a welcoming, safe, and supportive space for local people. The Hub remains open to anyone seeking information, guidance, or a friendly place to connect with others.

Fundraisers and Sponsors

A huge thank you to all our fundraisers and sponsors over the year. We are always incredibly grateful for any support that helps us to continue delivering our vital service across our service areas. If you would like to raise money for Advocacy Focus, we’d love to hear from you. Get in touch at fundraise@advocacyfocus.org.uk to see how you can support us.

Wellbeing at Advocacy Focus

This year has been a big one for wellbeing. We have a lot to celebrate and if there is one thing we are most proud of this year, it is what our people told us about what it’s like to work at Advocacy Focus.

 

We were very proud to achieve the Employer of Choice Accreditation, with an overall score of 86 percent. The team at Anthem Engagement called it an amazing result. But the real story sits behind the numbers. Our people described Advocacy Focus as rewarding, supportive, flexible, and caring. Every person who took part said they understand and support our values, and almost everyone said they feel able to be themselves at work. One comment summed it up simply. “I feel trusted and supported to do my job well.” We were also delighted to come first in the under 150 employees category, confirming our place as a leading employer in the charity sector.

 

This year we strengthened the practical support around our team. We partnered with HSF Health Plan as our new EAP provider, re-secured our Mindful Employer accreditation and became one of ‘North West Employee Engagement Group’ (NWEEG’s) charity partners. These partnerships give our people access to real, everyday support and show our ongoing commitment to the teams’ health and wellbeing.

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We fully rolled out our Unlimited Annual Leave policy, and the feedback has been positive. People see it as a sign of trust and flexibility. Alongside our flexible working approach, it helps our teams manage busy lives while continuing to deliver high quality work. As one colleague shared, “It feels like the organisation genuinely trusts us to look after our work and ourselves.”

 

We also built on the wellbeing activities that bring people together. Our monthly Wellbeing Walks offered time to step outside, talk and recharge. Our Wellbeing Champions continued to keep wellbeing a part of everyday conversations and the Wellbeing Room at head office remains a quiet space to pause. We continued to offer YOLO and Tropic treatments and ended the year on a high note when Local Vocals joined our Christmas team meeting and turned us into a choir for the afternoon. It was joyful, uplifting, and full of laughter.

 

We are honest about the challenges too. Demand on our services continues to grow, and that pressure is felt by our teams. Financial worries also came through in our team survey. In response, we carried out salary benchmarking across the sector. Our senior leadership team and Board will use this to guide future planning around pay, exploring fair and transparent options that recognise the contribution of our people while protecting the long-term sustainability of the charity.

 

What stands out most this year is the strength of our culture. Our people told us they felt supported, trusted, and proud to work here. That is the foundation everything else is built on. By listening to our team and continuing to invest in wellbeing, we are creating a workplace where people can thrive and where great advocacy can grow.

 

Marketing

Marketing in Numbers:

97,613 annual website visits

41,283 annual website users

2,730 - total social media followers (+11.8% growth)

28% newsletter open rate / 11-13% above industry average

Marketing in Words:

This year, our marketing has kept growing and improving.

We have made our work more focused, clearer, and more useful for the people who need it.

Website traffic has changed slightly, but we are still reaching the right people with the right information at the right time.

Across our website, social media, and emails, we connected with over 173,000 people this year. Each visit, click, or view represents someone finding support, guidance, or learning more about advocacy.

Our website had 97,613 visits this year. For the first time, our Lancashire Advocacy Hub page became the most visited page. It has taken over from our long-standing What is advocacy? page. This shows that more people are looking for local, practical support.

We are also seeing changes in how people find us. More people are coming to our website through AI tools. This means people are finding Advocacy Focus in new ways, and we will keep building on this.

On social media, we didn’t just grow, we connected. Our audience grew by nearly 12%, and our content encouraged people to engage. We shared lived experiences, guidance, and celebrated our people.

Our top post this year came from our Christmas team meeting. We shared a fun video of us singing Step Into Christmas. It reached over 4,200 people without paid promotion. It showed that being real, creative, and maybe a little bit silly, helps people connect with us.

ADVOCACY FOCUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -

Our newsletter also continues to do well. It reaches over 600 subscribers and has an open rate of 28.0%, which is well above the industry average. This shows that people are not just receiving our emails, they are reading them.

But our work is about more than numbers.

Our marketing helps people find clear, easy-to-understand information when they don’t know where to turn. Everything we create is free and designed to help people understand their rights and options.

We are always looking for ways to improve what we do and how we communicate. We welcome all ideas and feedback.

 

Looking ahead:

Next year, we want to make our content even easier to use and understand.

We will be redesigning our website to improve accessibility and make it simpler to navigate. We want people to find what they need quickly and with confidence.

We will also continue to improve our resources. This includes reviewing how our documents are written and structured, so they are as clear and helpful as possible.

We are also growing our video content and building our presence on TikTok. This will help us reach younger audiences and share information in more engaging ways.

All of this supports our goal of preventative advocacy. We want to give people the tools, knowledge, and confidence to understand their rights before they reach a crisis point.

Because at the heart of everything we do is a simple idea:

education helps people to be listened to.

 

Training

At the start of 2025, we welcomed our new Training Manager, with over 11 years of frontline advocacy experience under their belt. In just 12 months, they have completely transformed our training offer. This included the launch of a brand‑new internal training platform and the redesign of our annual training plan to ensure sessions were more topic‑focused and tailored to the specific roles of our Advocates and advocacy activities.

The team had access to more than 24 training sessions over a 12-month period. Impressively, 20 of these were developed and delivered in‑house by our Training Manager and members of the Management Team. These sessions covered a wide range of essential subjects, from Safeguarding, Human Rights, and Equity, Diversity, and Inclusion, to more advocacy specific topics such as The Care Act, The Role of the Mental Health Advocate, and Non‑Instructed Advocacy.

We also record and upload all live training sessions to our internal training platform. This allows our team to revisit any topic whenever they need to, and new starters gain instant access to our full library of bespoke training from day one as part of their induction process.

Our Management Team also produced a series of additional ‘masterclass’ videos for our people, covering topics such as:

A 360-degree feedback exercise was also carried out to ask our team how they felt their training and continuous professional development had gone over the last 12 months and we were delighted to receive the following feedback:

ADVOCACY FOCUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -

‘Lauren is an excellent trainer. She is thorough, knowledgeable and human! Lauren takes all questions seriously and never makes anyone look awkward for asking anything. I also like how Lauren makes sure that all questions put in the chat are acknowledged, which is appreciated - especially for people who may not be as confident to speak out in the forum.’

and

‘Excellent! Knowledgeable, inclusive and relevant to the work we do and the environments we are working in. Our training provision has improved exponentially with Lauren at the helm, what a great job all round. Thank you.’

Over the next six months, our Training Manager will be developing two new training courses, which we will be able to offer online to providers across England. Not only will this generate additional income to support projects such as our Family and Friends initiative, but it also allows us to share our expertise more widely, helping to upskill professionals nationwide and share best practice, so they can better support the people accessing their services and their advocacy teams.

Our upcoming courses will be our:

Foundation Course in Advocacy – covering essential topics such as:

 

Plus, our Mental Health in the Workplace course – designed to support healthier, safer working environments, with topics including:

 

If you’d like more information about these upcoming courses, please get in touch with us through our website, and help us spread the word.

Financial review

The increase in activity by the charity requires a sensible approach to setting its reserves policy. At 31 March 2026, the estimated redundancy/closure costs for the organisation amounted to £300,000 (2025: £320,000), and this is set aside as a designated fund to provide cash flow so that service delivery could be continued or redundancy/closure costs met whilst further funds were sought or the organisation would up.

 

At 31 March 2026, this leaves £561,488 of unrestricted funds (2025: £438,840) available to increase advocacy provision, ensure readiness for the external legislative changes in advocacy and the implementation of measures to increase advocacy accessibility within other minority and rural communities.

ADVOCACY FOCUS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT AND STRATEGIC REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 17 -
Structure, governance and management

The Charity is a company limited by guarantee and the liability of the members is limited to a sum not exceeding £10, as detailed in the Articles of Association.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Miss D Bond
Mr M I Wahab
(Resigned 21 May 2026)
Mr D O'Byrne
(Resigned 1 September 2026)
Mr S J Stokes
Mr C B Lintern
Mrs K Christie
Mr D Rodgers
Mr P S Carroll
Mrs S M Meadows
(Appointed 25 September 2025)
Recruitment and appointment of trustees

Recruitment of Trustees is an open process with applications welcomed at all times from any sector of the community. An annual review of the Board is completed and targeted recruitment is undertaken if the Board identifies gaps in skills or representation. Appointments are made by the Board and are subject to confirmation at the Annual General Meeting. There is a rolling programme of election periods to ensure continuity.

Induction and training of new trustees

Trustees are inducted by the Chair and Chief Executive. All Trustees are encouraged to undertake advocacy training and are offered access to other relevant training to support them in their role as well as peer support through fellow Trustees. A job description detailing levels of responsibility is provided during induction. All Trustees are subject to DBS clearance.

 

 

Auditor

In accordance with the company's articles, a resolution proposing that Mayes Business Partnership Ltd be reappointed as auditor of the company will be put at a General Meeting.

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, including the strategic report, was approved by the Board of Trustees.

Mr C B Lintern
Trustee
29 September 2026
ADVOCACY FOCUS
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2026
- 18 -

The Trustees, who are also the directors of Advocacy Focus 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;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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 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.

ADVOCACY FOCUS
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF ADVOCACY FOCUS
- 19 -

Opinion

We have audited the financial statements of Advocacy Focus (the ‘charity’) for the year ended 31 March 2026 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 2026 and of its incoming resources and application of resources, including its income and expenditure, 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.

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, except to the extent otherwise explicitly stated in our report, 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the information given in the Trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report and the strategic report prepared for the purposes of company law, is consistent with the financial statements; and

-

the strategic report and the directors' report included within the Trustees' report have been prepared in accordance with applicable legal requirements.

ADVOCACY FOCUS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ADVOCACY FOCUS
- 20 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report included within the Trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-

certain disclosures of trustees' remuneration specified by law are not made; 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

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.

 

i) Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

 

(ii) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company's internal control.

 

(iii) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

 

ADVOCACY FOCUS
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ADVOCACY FOCUS
- 21 -

(iv) Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.

 

(v) Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

 

Due to the sector in which the client operates we have identified that compliance with Employment Legislation and The Companies Act 2006 as areas most likely to have a material impact on the financial statements.

 

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. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

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. Our audit work has been undertaken so that we might state to the charitable company’s members 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Craig Peter Fishwick FCCA (Senior Statutory Auditor)
For and on behalf of Mayes Business Partnership Ltd, Statutory Auditor
Chartered Certified Accountants
Reception 1, First Floor Offices
Red Rose Court
Clayton Business Park
Clayton Le Moors
BB5 5JR
30 September 2026
ADVOCACY FOCUS
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 22 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
-
271,087
271,087
-
1,501
1,501
Charitable activities
4
2,999,489
-
2,999,489
2,564,986
-
2,564,986
Investments
5
13,285
-
13,285
8,474
-
8,474
Total income
3,012,774
271,087
3,283,861
2,573,460
1,501
2,574,961
Expenditure on:
Raising funds
6
180
242,644
242,824
720
1,501
2,221
Charitable activities
7
2,922,835
-
2,922,835
2,688,285
-
2,688,285
Other expenditure
12
-
-
-
265
-
265
Total expenditure
2,923,015
242,644
3,165,659
2,689,270
1,501
2,690,771
Net gains on investments
13
12,889
-
12,889
4,142
-
4,142
Net income/(expenditure) and movement in funds
102,648
28,443
131,091
(111,668)
-
(111,668)
Reconciliation of funds:
Fund balances at 1 April 2025
758,840
-
758,840
870,508
-
870,508
Fund balances at 31 March 2026
861,488
28,443
889,931
758,840
-
758,840

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 25 to 35 form part of these financial statements.

ADVOCACY FOCUS
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 23 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
15
50,428
56,196
Investments
16
252,940
240,051
303,368
296,247
Current assets
Debtors
17
364,103
289,303
Cash at bank and in hand
352,859
303,598
716,962
592,901
Creditors: amounts falling due within one year
18
(130,399)
(130,308)
Net current assets
586,563
462,593
Total assets less current liabilities
889,931
758,840
The funds of the charity
Restricted income funds
20
28,443
-
Unrestricted funds
21
861,488
758,840
889,931
758,840

The notes on pages 25 to 35 form part of these financial statements.

The financial statements were approved by the Trustees on 29 September 2026
Mr C B Lintern
Mr D Rodgers
Trustee
Trustee
ADVOCACY FOCUS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
- 24 -
2026
2025
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
25
45,756
(38,329)
Investing activities
Purchase of tangible fixed assets
(9,780)
(8,893)
Purchase of investments
-
(125,000)
Proceeds from disposal of  investments
-
31,250
Investment income received
13,285
8,474
Net cash generated from/(used in) investing activities
3,505
(94,169)
Net cash generated from financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
49,261
(132,498)
Cash and cash equivalents at beginning of year
303,598
436,096
Cash and cash equivalents at end of year
352,859
303,598

The notes on pages 25 to 35 form part of these financial statements.

ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 25 -
1
Accounting policies
Charity information

Advocacy Focus is a private company limited by guarantee incorporated in England and Wales. The registered office is Saturn House, 6-7 Mercury Rise, Altham Business Park, Accrington, Lancashire, BB5 5BY, England.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". 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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. 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 the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

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 or grantors 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

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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.

ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 26 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% reducing balance
Website
10% straight line
Software
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Financial assets classified as other financial assets are stated at fair value with any gains or losses arising on remeasurement recognised in profit or loss. The net gain or loss recognised in profit or loss includes any dividend or interest earned on the financial asset.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
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.

1.10
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.

ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 27 -
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.

1.11
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.

1.12
Retirement benefits

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

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Restricted
Restricted
funds
funds
2026
2025
£
£
Donations and gifts
4,531
1,501
Grants
266,556
-
271,087
1,501
ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 28 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Provision of advocacy services
Service level agreements
2,613,063
2,281,836
Performance related grants
95,003
28,594
Other income
291,423
251,441
Training and private contracts
Service level agreements
-
3,115
2,999,489
2,564,986
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Income from listed investments
5,430
4,629
Interest receivable
7,855
3,845
13,285
8,474
6
Expenditure on raising funds
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Fundraising and publicity
Other fundraising costs
180
242,644
242,824
720
1,501
2,221
ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 29 -
7
Expenditure on charitable activities
Provision of advocacy services
Provision of advocacy services
2026
2025
£
£
Direct costs
Staff costs
1,868,033
1,645,516
Depreciation and impairment
15,548
16,419
Operating leases
42,385
52,177
Rates and water
377
330
Insurance
9,664
8,372
Light and heat
1,272
1,488
Telephone
21,541
28,402
Postage and stationery
5,513
5,060
Advertising
6,423
11,655
Sundries
10,201
15,055
Staff training
12,893
25,010
Repairs and maintenance
10,541
6,118
Volunteer expenses
10,666
9,559
IT costs
54,638
48,187
Other costs
121,194
126,417
2,190,889
1,999,765
Share of support and governance costs (see note 8)
Support
726,992
684,486
Governance
4,954
4,034
2,922,835
2,688,285
Analysis by fund
Unrestricted funds
2,922,835
2,688,285
8
Support costs allocated to activities
Provision of advocacy services
Total
2026
2025
£
£
Staff costs
676,312
656,873
Non-audit services
5,760
6,763
Consultants
44,920
20,850
Governance
4,954
4,034
731,946
688,520
ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
8
Support costs allocated to activities
(Continued)
- 30 -
2026
2025
Governance costs comprise:
£
£
Staff costs
346
194
Audit fees
4,608
3,840
4,954
4,034
9
Net movement in funds
2026
2025
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
4,608
3,840
Depreciation of owned tangible fixed assets
15,548
16,419
Loss on disposal of tangible fixed assets
-
265
10
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Charitable
78
60
Support
10
20
Total
88
80
Employment costs
2026
2025
£
£
Wages and salaries
2,193,409
2,033,842
Social security costs
246,050
170,456
Other pension costs
104,886
98,091
2,544,345
2,302,389
ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
11
Employees
(Continued)
- 31 -
The number of employees whose annual remuneration was more than £60,000 is as follows:
2026
2025
Number
Number
Senior management team
1
1
12
Other expenditure
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Net loss on disposal of tangible fixed assets
-
265
13
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2026
2025
Gains/(losses) arising on:
£
£
Revaluation of investments
12,889
4,142
14
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 32 -
15
Tangible fixed assets
Computers
Website
Software
Total
£
£
£
£
Cost
At 1 April 2025
170,577
10,200
-
180,777
Additions
5,980
-
3,800
9,780
At 31 March 2026
176,557
10,200
3,800
190,557
Depreciation and impairment
At 1 April 2025
121,521
3,060
-
124,581
Depreciation charged in the year
13,768
1,020
760
15,548
At 31 March 2026
135,289
4,080
760
140,129
Carrying amount
At 31 March 2026
41,268
6,120
3,040
50,428
At 31 March 2025
49,056
7,140
-
56,196
16
Fixed asset investments
Listed investments
£
Cost or valuation
At 1 April 2025
240,051
Valuation changes
12,889
At 31 March 2026
252,940
Carrying amount
At 31 March 2026
252,940
At 31 March 2025
240,051

Had the investments not been revalued, they would have been included at the historic cost of £234,735 (2025: £234,735).

2026
2025

Listed investments included above:

£
£
Listed investments carrying amount
252,940
240,051
ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 33 -
17
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
262,386
213,875
Prepayments and accrued income
101,717
75,428
364,103
289,303
18
Creditors: amounts falling due within one year
2026
2025
£
£
Other taxation and social security
46,537
39,769
Trade creditors
12,885
11,268
Other creditors
18,910
17,378
Accruals and deferred income
52,067
61,893
130,399
130,308
19
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
104,886
98,091

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.

20
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2025
Incoming resources
Resources expended
At 31 March 2026
£
£
£
£
Burnley Community Focus Hub
-
107,843
(91,857)
15,986
Trafford Community Focus Hub
-
18,686
(6,229)
12,457
Salford CYP
-
144,558
(144,558)
-
-
271,087
(242,644)
28,443
ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
20
Restricted funds
(Continued)
- 34 -
Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
-
1,501
(1,501)
-
21
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2025
Incoming resources
Resources expended
Gains and losses
At 31 March 2026
£
£
£
£
£
General funds
758,840
3,012,774
(2,923,015)
12,889
861,488
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Gains and losses
At 31 March 2025
£
£
£
£
£
General funds
870,508
2,573,460
(2,689,270)
4,142
758,840
22
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
At 31 March 2026:
Tangible assets
50,428
-
50,428
Investments
252,940
-
252,940
Current assets/(liabilities)
558,120
28,443
586,563
861,488
28,443
889,931
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
56,196
-
56,196
Investments
240,051
-
240,051
Current assets/(liabilities)
462,593
-
462,593
758,840
-
758,840
ADVOCACY FOCUS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 35 -
23
Operating lease commitments
Lessee

 

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:

2026
2025
£
£
Within one year
9,936
655
Between two and five years
79,670
121,079
89,606
121,734
24
Related party transactions

There were no disclosable related party transactions during the year (2025 - none).

25
Cash generated from/(absorbed by) operations
2026
2025
£
£
Surplus/(deficit) for the year
131,091
(111,668)
Adjustments for:
Investment income recognised in statement of financial activities
(13,285)
(8,474)
(Gain)/loss on disposal of tangible fixed assets
-
265
Fair value gains and losses on investments
(12,889)
(4,142)
Depreciation and impairment of tangible fixed assets
15,548
16,419
Movements in working capital:
(Increase)/decrease in debtors
(74,800)
18,727
Increase in creditors
91
50,544
Cash generated from/(absorbed by) operations
45,756
(38,329)
26
Analysis of changes in net funds

The charity had no material debt during the year.

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