PARTNERS_IN_ADVOCACY - Accounts
PARTNERS_IN_ADVOCACY - Accounts
The Trustees present their annual report and financial statements for the year ended 31 March 2023.
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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "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).
The principal objectives of Partners in Advocacy (PiA) as set out in the 1998 governing document are:
To promote the benefit and to advance the education of people in Scotland who have learning disabilities or who for any other reason require advocacy services.
To advance the education of the public in the aforesaid area concerning the needs of such people who have learning disabilities or who for any other reason require advocacy services.
and as a means of achieving the above objects:-
to take any steps deemed necessary, but without prejudice to the foregoing generality:-
to safeguard and protect such people.
to empower such people
to increase opportunities for such people
to promote, encourage and assist in research and publicly disseminate the results of such research into safeguarding, empowerment, and inclusion of such people; and
in carrying out the above objects the Company shall have regard, particularly but not exclusively, to people who have learning disabilities or who for any other reason require advocacy services.
Mission
Over time these objectives have crystallised in a mission to provide high-quality independent advocacy to vulnerable people to help them make informed choices and have their rights upheld.
Vision
To be the leading provider of independent advocacy services in Scotland, helping vulnerable people to improve their lives.
Activities in 2022-2023
The charity has undertaken significant activity to evolve its operational delivery and further develop at both a regional and national level. Services continue under several HSCP and local authority frameworks in the following areas:
East Renfrewshire
Edinburgh City
East Lothian
Midlothian
Dundee
Glasgow City
My Rights My Say – provision of a national service across the whole of Scotland
Children's Hearings - Inverclyde, East Dunbartonshire, West Dunbartonshire, East Renfrewshire, South Lanarkshire, Edinburgh and Dundee
The charity provides independent advocacy for:
Children and young people with a range of additional support needs that may include a diagnosis of autism, mental health issues, physical and learning disabilities, ADHD, dyslexia, dyspraxia, and adverse childhood experiences (ACE), secure care and looked after away from home.
Children and young people involved in the children’s hearing system.
Children and young people subject to statutory mental health care in Glasgow.
Adult carers living in the Highlands facing various challenges.
Adults with a range of needs that may include learning disabilities, physical disabilities, an autism diagnosis, mental health problems, and alcohol and drug problems.
Older people including those with dementia.
The foundation of PiA’s activities is the promotion and use of independent advocacy as the benchmark of delivery. Primarily, it ensures impartiality and objectivity, as independent advocates are not influenced by the biases or interests of the organisations or systems they might be advocating within. This independence fosters trust and credibility, both with the individuals advocated for and within the broader system.
The charity’s advocacy staff focus solely on the needs and wishes of the people they support, who are known as advocacy partners, without any conflict of interest. PiA strongly believes that independent advocacy can bring fresh perspectives and innovative solutions to issues, unencumbered by the constraints and traditions of existing systems. This is particularly beneficial in challenging entrenched problems and advocating for many of the marginalised and underrepresented groups we work with.
Staff have held events and attended external meetings to raise awareness of independent advocacy.
The charity has responded to key government and local authority consultations to promote the importance and benefits of independent advocacy.
Colleagues have transitioned to working on a permanent hybrid basis and a programme of downsizing office premises was begun.
Moves to introduce HR software for the charity commenced in the last quarter of the year.
Comprehensive, root and branch review of charity finances. Cost efficiencies identified and realised. Improvements were made to financial tools to deliver better information and processes.
Staff collaborated to help develop the basis for new branding and a new website to be commissioned in the new 2023-2024.
The charity has employed highly competent staff and provides effective induction and ongoing training to ensure high-quality support for the people we help.
Operations Managers have established positive relationships in several NHS and local authority areas, that has helped to extend services and open access to independent advocacy to more people.
Volunteering
PiA benefits from a board of trustees who offer their expertise, and time voluntarily. This donation cannot be valued highly enough, and each member plays a vital part in securing the future of the charity. The board meets for 2 hours every three months. Pre-COVID the charity benefitted from having a larger body of volunteers, who worked as volunteer advocates. The charity is keen to welcome the return of volunteers in these roles as well as at board level and supporting other functions.
Changes in senior leadership occurred with the then chief executive departing at the end of quarter one, an interim appointment across quarters 2 and 3 and the arrival of a permanent CEO at the beginning of quarter four.
Despite this interregnum, the leadership team continued to progress the principal functional areas of the 2021-2024 strategic plan that covered the following matters:
People
Staff
Quality
Governance
Finance
Business Development and Growth
Some highlights from this work include:
The successful development and use of costing tools to ensure full cost recovery when bidding for and obtaining new areas of work.
Success in being re-commissioned to deliver independent advocacy services across the City of Edinburgh for a period of 5 years.
Strengthened partnership working with other statutory and voluntary organisations.
PiA and Advocacy Highland commissioned by Highland Alcohol and Drugs Partnership to deliver a new pilot service.
The development of the Highland Carers service saw the team deal with 160 issues of varying complexity and included raising awareness of advocacy in Gaelic on BBC Nan Gaidheal’s magazine programme ‘Naoi gu Deich’ (Nine to Ten).
The 5th birthday of the nationwide My Rights My Say (MRMS) service in February 2023 brought together colleagues from Children in Scotland, Cairn Legal and Partners in Advocacy to celebrate an innovative service for children with additional support needs.
MRMS supported young people living with 364 different additional support needs.
Increase in delivery of hours and new services commissioned to support children living in children’s homes.
Commissioned by Scottish Government to consult young people receiving psychiatric care in Glasgow on future design of intensive psychiatric care units (IPCU) in Scotland.
Increased service delivery in Dundee area on behalf of children and young people and the appointed a service co-ordinator to support this work.
Between January and March 2023, the team achieved a significant internal review of the children’s hearings advocacy service.
The children’s hearings service helped 402 young people, with 50 being supported by PiA to attend a hearing for the first time ever.
Introduced Criminal Justice Secure eMail (CJSM) to all children’s hearings work.
Secured funds from Scottish Government to develop two animated explainer videos about independent advocacy for children and young people involved in the children’s hearings advocacy service.
Participated in the Promise Scotland collaborative redesign project to recommend changes to the complaints system and, separately, to inform the redesign of children’s hearings with the Hearings System Working Group (HSWG).
Expanded advocacy provision by 50% within St Mary’s Kenmure secure care unit because of increased demand.
Collaborated with The Institute for Research and Innovation in Social Services (Iriss) to develop a good practice training resource for child protection planning meetings and adult support and protection for social workers.
Secured membership of Glasgow’s Youth Justice Strategy Group.
Contributed to the development of a national independent advocacy outcomes framework for Scotland.
Outcomes
PiA supported 807 children and young people and 533 adults across Scotland in 2022-2023. The charity has:
Helped people feel more empowered and confident in voicing their concerns and making decisions.
Provided unbiased and impartial support, ensuring the individual's needs and interests are the central focus without any conflict of interest.
Facilitated informed decision-making by offering information on rights and entitlements, helping individuals to make informed decisions about their lives and the services they receive.
Increased access to services by helping people to navigate complex systems.
Enhanced self-advocacy skills of the people we support, leading to greater independence and self-reliance.
Protected rights and ensured children, young people and adults are treated fairly and with respect.
Provided a voice to those who might otherwise be overlooked or unheard.
Upheld accountability and transparency by holding systems and service providers accountable.
Helped resolve conflicts or misunderstandings between individuals and service providers or within systems.
Promoted social justice by ensuring that individuals' needs and rights are respected and met.
Contract Compliance
The leadership team has strong working relationships with all commissioners and the charity has fulfilled all regulatory and contract requirements during 2022-2023.
Results for the year are given in the Statement of Financial Activities with the assets and liabilities shown in the Balance Sheet. The principal funding in the year was income from service level agreements and grants, as shown at Note 3.
In summary, total income amounted to £1,305,588 (2022 : £1,238,493) and expenditure totalled £1,395,541 (2022 : £1,262,977), resulting in net expenditure for the year of £89,953 (2022: net expenditure of £24,484). Unrestricted funds of £8,940 (2022: £24,239) and restricted funds of £11,999 (2022: £86,653) were carried forward at the year end.
Total fund balances as at 31 March 2023 amounted to £20,939 (2022 : £110,892), a break-down of which is shown in Notes 13 and 14 to the financial statements.
Going Concern
Partners in Advocacy has confirmed funding in place for 2023-2024 and beyond. Whilst recent years have seen the charity deplete reserves, due in some part to the impact of and transitioning from COVID-19, cost efficiencies have been realised, and improved financial monitoring and costing processes were introduced in quarter 4. This achieved greater financial clarity and futureproofing.
Whilst funding to the advocacy sector continues to receive real-term restrictions, the charity has shown that it remains capable of delivering services and obtaining new work. The challenge for PiA, as with all voluntary organisations is to continue to diversify income and develop new work streams. The leadership team is confident that the charity can maintain and grow in 2023-2024, with a renewed confidence in its financial stability.
Trustees have worked hard alongside the Chief Executive and senior leadership team to ensure the charity is fit for purpose. The Board has certainty that Partners in Advocacy will continue to develop in a positive direction given the changes made this year.
Reserves Policy
The Board of Directors has established a policy whereby the unrestricted funds held by the charity should be equivalent to at least three months of operating costs, which amounts to £348,000 and would allow the charity to continue its current activities in the event of a significant drop in income and it would provide sufficient funds to cover redundancy and general wind-up costs in the event of the charity ceasing to operate. The directors recognise that PiA is not alone in identifying wider income in the challenging economic climate but still sees this as a major priority. Free reserves amounted to surplus of £8,940 as at the year-end, which is below the targeted level.
Investment powers
Under the Memorandum and Articles of Association, the charity has the power to make any investment that the directors see fit, The directors aim to maximise unrestricted income by investing any surplus in interest-bearing bank accounts, although they acknowledge returns are low due to very tow deposit rates currently available. Given this the bank interest received in the year is satisfactory.
Risk management
In quarter 4, the trustees have considered the significant risks to which the charity is exposed along with the new Chief Executive. The risk register was completely revised, and new mitigations established to manage these. The major risks are financial; principally the lack or reserves, cash flow and the limited diversity of income, much of which is service-related.
As mentioned earlier, cost efficiencies and streamlining processes in quarter 4 have provided clarity and reassurance regarding these risks. Some spending priorities that were previously scheduled have been postponed or cancelled. And the leadership team will be exploring and implementing further changes in 2023-2024 to further future proof the charity.
The charity will continue to pursue development via the 2021-2024 strategic report (revised). The board of directors is committed to the most efficient and high-quality delivery of services to the people we support, our advocacy partners.
Future plans include:
Consolidation of current activities.
This will require elements of core cost streamlining, reducing office costs and continual review of finance processes.
Operational rationalisation and service re-design; avoid duplicating work by developing process maps and consistent processes across all services.
Identifying and moving to new customer relationship management (CRM) software to better deliver services and grow our stakeholder population.
Explore new strategic and operational partnerships.
Introduce new HR software.
Contribute to relevant external policy consultations.
Identify new opportunities to diversify funding, including options for receiving donations online and fundraising.
Recruit new trustees; build the board to full strength from 7 currently to ideally 12 members.
Mark the 25th birthday of the charity in 2023-2024, celebrate our work, reflect on the past and plan for the future.
Implement new branding and website to take the charity forward.
Undertake an audit of central document control systems and refine these.
Improve our social media usage and content to expand coverage across Scotland.
Review our recruitment processes and enhance induction and training opportunities for staff.
Organisational Structure
Partners in Advocacy is a membership organisation led by directors appointed from the membership. It employs a Chief Executive Officer who is delegated to lead a senior management team to deliver the operational and business responsibilities.
Remuneration of the Chief Executive Officer is set by the board (not subject to performance bonuses) based on market rates.
Trustees may be appointed at an annual general meeting where written notice has been received of their willingness to be appointed. However, directors may at any time appoint a member (providing they are willing to act) to be a director either to fill a vacancy or as an additional director. Trustee recruitment is predicated on guaranteeing a diverse range of knowledge and experience is represented.
The Board of Directors meet quarterly to consider strategic, financial, and legal decisions regarding the charity. Sub-groups may be formed, and meetings convened to take forward specific pieces of work as required.
Following receipt of a successful application, two acceptable references, a formal interview and discussion, all new directors are provided with an induction and orientation programme. This includes individual meetings with the Chair and another Trustee, receipt of relevant papers and the appointment of a trustee buddy. New trustees are invited to attend team (and other) meetings to better understand the nature of the work undertaken by PiA.
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity Number
SC027857
Company Number
SC185467
Directors
Olwyn Godfrey Chair
John Cowie Vice Chair
Katherine Moore Treasurer
Neil Woodward Honorary Life President
Robert Molan
David Cobb
Stuart Asher (Resigned 24 May 2023)
Catriona Hepburn (Resigned 22 February 2023)
Nathaniel Corr (Appointed 22 February 2023)
Key Management Personnel
Robert McKay Chief Executive Officer (appointed 9 January 2023)
lain Templeton Interim Chief Executive Officer (From 29 June 2022) / Operations Manager
Tracey McFall Chief Executive Officer (Resigned 28 June 2022)
Pauline Cavanagh Operations Manager
Elaine Morris Finance Manager
Registered Office and Central Operational Address
Suite 1.12, Red Tree Bridgeton
33 Dalmarnock Road
Glasgow
G40 4LA
Other Operational Addresses
Hub 4a, Hercules House Suite 3.3, Dudhope Castle
Eskmills Barrack Road
Station Road Dundee
Musselburgh DD3 6HF
EH21 7PQ
Independent Auditors
Fiona Haro
Thomson Cooper
3 Castle Court
Carnegie Campus
Dunfermline
KY11 8PB
Bankers
Unity Trust Bank plc
Nine Brindley Place
Birmingham
B1 2HB
Related Parties
Tracey McFall, Chief Executive of PiA until 28 June 2022:
was a director of the Coalition of Care and Support Providers in Scotland (CCPS)(appointed 6 May 2020) until 26 October 2022, to which PiA paid annual membership fees in 2022-2023.
is a director of Forth Valley Advocacy (appointed 3 March 2022), which provides advocacy services.
is a director of Fair Deal (appointed 6 April 2022), which provides social care services.
Iain Templeton, Operations Manager:
is a director of Volunteer Centre Edinburgh (appointed 4 October 2022), which promotes volunteering activities.
is a director of the Scottish Independent Advocacy Alliance (SIAA) (appointed 30 November 2022), to which PiA paid annual membership fees in 2022-2023.
In accordance with the company's articles, a resolution proposing that Thomson Cooper be reappointed as auditor of the company will be put at a General Meeting.
The Trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Partners in Advocacy (the ‘charity’) for the year ended 31 March 2023 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:
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.
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 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.
We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
proper accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
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.
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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.
We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of grant income and the posting of transactions to the correct funds. We discussed these risks with management, designed audit procedures to test the timing and existence of donations and grant income, including reviewing of grant paperwork and terms and conditions, reviewing the allocation of costs against the correct funding and reviewed areas of judgement for indicators of management bias.
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards). We focused on specific laws and regulations which may have a direct material effect on the financial statements or operation of the charity, including the Charities and Trustees Investment (Scotland) Act 2005, regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended), and the Care Inspectorate.
We assessed the extent of compliance of the laws and regulations identified above by inspecting any legal correspondence, the Care Inspectorate report and making enquiries of management.
We reviewed the laws and regulations in areas that directly affect the financial statements including financial and taxation legislation and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.
With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the company.
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. However, the primary responsibility for the prevention and detection of fraud rests with the trustees. To address the risk of fraud we identified internal controls established to identify risk, performed analytical procedures to identify unusual movements, assessed any judgements and assumptions made in determining accounting estimates, reviewed journal entries for unusual transactions and identified related parties
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. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations
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 and to the charity's directors, as a body, in accordance with Section 44(1) (c) of the Charities and Trustees Investment (Scotland) Act and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
INCLUDING INCOME AND EXPENDITURE ACCOUNT
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
INCLUDING INCOME AND EXPENDITURE ACCOUNT
Partners in Advocacy is a private company limited by guarantee incorporated in Scotland. The registered office is 33 Dalmarnock Road, Suite 1.12, Red Tree Bridgeton, Glasgow, G40 4LA.
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 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.
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.
Deferred income represents income received in the current financial year where the funder specifies that it is for a future period, where entitlement conditions have not been met as at the year-end or where related performance and specific deliverables have not yet been provided, This is then released in the period for which it has been received.
Income from charitable activities is received by the way of grants and contracts for services. Where entitlement is not conditional on the delivery of a specific performance by the charity, income is recognised when the charity becomes unconditionally entitled. Where related to performance and specific deliverables, income is accounted for as the charity earns the right to consideration by its performance.
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.
Governance costs are those costs associated with meeting constitutional and statutory requirements, including audit fees and costs linked to the strategic management of the charity.
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.
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.
The charitable company is exempt from corporation tax on its charitable activities.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Fee income: advocacy services
Grants and contracts
One-to-one adult advocacy
One-to-one children & young people's advocacy
Group advocacy
Travel and subsistence
Rent and rates
Premises expenses
Postage, printing, stationery and advertising
Legal and professional fees
Consultancy fees
Other costs
One-to-one adult advocacy
One-to-one children & young people's advocacy
Group advocacy
Travel and subsistence
Rent and rates
Premises expenses
Telephone
Postage, printing, stationery and advertising
Legal and professional fees
Consultancy fees
Other costs
Travel and subsistence
Rent and rates
Premises expenses
Telephone
Postage, printing, stationery and advertising
Legal and professional fees
Accountancy fees
Consultancy fees
Other costs
Governance costs includes payments to the auditors of £6,000 (2022- £5,450) for audit fees.
The average monthly number of employees during the year was:
The trustees consider the Chief Executive, the operations managers and the finance manager to be key personnel. Total remuneration (gross salary, employer's national insurance and employer's pension contributions) paid to key management personnel was £173,737( 2022 - £180,339).
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.
The charge to profit or loss in respect of defined contribution schemes was £29,607 (2022 - £25,078).
1 April 2022
31 March 2023
1 April 2021
31 March 2022
These unrestricted funds for core operations of the charity's activities are made up as follows:
1 April 2022
Incoming resources
Resources expended
Transfers
31 March 2023
1 April 2021
Incoming resources
Resources expended
Transfers
31 March 2022
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:
There were no disclosable related party transactions during the year (2022 - none).
The charity had no debt during the year.