2022-03-31-accounts - Advocacy For All

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Advocacy For All

(A Company Limited by Guarantee)

Company No. 03407428 Charity No. 1064855

Report and financial statements

For the year ended

31 March 2022

Advocacy For All

Report and financial statements For the year ended 31 March 2022

Contents
	Page
Reference and administrative information	1
Trustees’ annual report	2 - 6
Independent auditors' report	7 - 10
Statement of financial activities	11
(incorporating an income and expenditure account)
Balance sheet	12
Statement of cash flows	13
Notes to the financial statements	14 - 21

Advocacy For All

Report and financial statements

For the year ended 31 March 2022

Trustees: Chair – John Watts Trustee – Brian James Trustee – Linda Duhig Trustee – Lauren Iannarone Trustee – Caroline Evans Company Secretary: Chief Executive: Jon Wheeler Company number: 03407428 Charity number: 1064855 Registered office: The Civic Centre, St Mary’s Road, Swanley, Kent BR8 7BU Auditors: Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG www.goldwins.co.uk Bankers HSBC Bank Plc 184 High Street Bromley Kent BR1 1HE Barclays Bank Plc 24 Lowfield Street Dartford Kent DA1 1HD

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Advocacy For All

Report and financial statements

For the year ended 31 March 2022

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2022.

The trustees confirm that the financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

Established in 1997, Advocacy for All (AfA) is a people focused charity with a long history and excellent track record of providing high-quality statutory and non-statutory one to one and self-advocacy in various South-east & South London boroughs and in Kent. Advocacy empowers vulnerable people, including those with Learning Disabilities (LD), Autism Spectrum Conditions (ASC) and Children and Young People (CYP) to have bigger voices and better lives.
Our vision is to support the many people who are considered to be vulnerable and do not have a voice in the way they live their lives, how their services are planned and provided and are unsupported to access community resources and services. Our clients are often isolated, face barriers to inclusion, are unable to access services, social and employment opportunities, can suffer from poor mental and physical health and can experience abuse in a variety of forms. We believe this is a human rights issue, and our approach is person centred, empowering and professional, providing quality services that are inclusive. AfA are passionate about enabling all our clients to speak up, make choices in their lives and access their rights.
AfA’s strategies for achieving our stated aims and objectives include;
To continue to diversify the product range of our advocacy services, encompassing both 1-1 and group advocacy work (both statutory and non-statutory).
To look at the different opportunities to develop and innovate our current and new advocacy projects
To network with local authorities, other charities, businesses, and other parties to further develop new and existing work, and have a greater impact and presence in the local areas where our work takes place.
the criteria or measures AfA uses to assess success in the reporting period include;
AfA routinely collecting and reporting on data of our clients’ experiences of the service, the outcomes and the experiences of service providers and commissioners. This information is presented, monitored and reviewed by commissioners at regular meetings, with this data being used to improve and develop the services.
With a number of our services, commissioners will provide AfA with key performance indicators that serve as a benchmark for measuring/assessing success with a project. AfA continues to meet contractual demands, reviewed through quarterly contract review meetings with contract commissioners

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Advocacy For All

Report and financial statements

For the year ended 31 March 2022

AfA’s Quality Assurance process has been a key focus, with a range of staff from across the organisation contributing towards the pursuit of a range of QA goals and targets.
AfA continued work with partners, service users and commissioners helps to identify gaps in local provision and find new ways of meeting needs and gaps with limited resources.
The wide range of activity undertaken by AfA ensures we continue to meet our stated aims and objectives.
Self-advocacy groups and 1-1 advocacy for vulnerable people, including people with learning disabilities, people with Autistic Spectrum conditions, people with ADHD and children and young people.
Statutory advocacy work including IMCA, Care Act, RPR, NHS Complaints Advocacy.

Public benefit:

The main activities undertaken to further the charity’s purpose for the public benefit are listed above. In all these instances, our clients (many of whom are socially excluded and vulnerable) need support and a platform to ensure that their voices are heard, respected and acted upon. This is in accordance with AfA’s stated aims and objectives and highlights the identifiable benefits made to sections of the public that are identified as most in need.

Grant-making:

The purpose of AfA’s grant making activities is to support the continuation of current projects when funding expires and also to develop new innovative projects as set out in AfA’s aims and objectives. Applications for grants and trusts are put together by a small group of staff, who input their skills and knowledge in to the application of bids and start-up of new projects.

Volunteers,

Volunteers are a well-established and integral part of Advocacy for All. A volunteer is someone who is not paid except for the reimbursement of genuine out of pocket expenses. Volunteers add to the value of Advocacy for All’s work in a wide range of supportive roles by contributing their time, experience and skills. AfA’s volunteers work in a wide variety of roles with AfA, providing direct support as well as administrative support. AfA ensures it provides training and support to enable volunteers to develop new skills and experiences many of who then enter the world of employment. Many of AfA’s volunteers are people who have lived experience of using services or needing advocacy support.

Aims

To encourage, develop and support volunteers to complement and add value to the work of paid staff. At Advocacy for All we aim to:

encourage and enable people to become and remain volunteers
maximise the involvement of volunteers in all aspects of the project
communicate the importance of volunteering throughout the project

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Advocacy For All

Report and financial statements

For the year ended 31 March 2022

Values and Principles

volunteering helps Advocacy for All fulfil its charitable and strategic objective
values volunteering as an important part of promoting Advocacy for All’s work
appreciates volunteering can change and enrich the lives of individuals
volunteers help Advocacy for All have a positive relationship with the local community

AfA ensures there are adequate resources for the management, support and development of volunteers.

Achievements and performance

Advocacy for All continued to provide quality advocacy and support to the people who used our services, providing flexible and innovative support to people, especially those further disadvantaged or isolated by the restrictions and challenges of the continued pandemic. We were able to innovate and be flexible in how we worked with people, including using technology and remote working.

Advocacy for All increased the number of people who attended groups, with increased access to remote meetings and other IT solutions.

AfA were successful with bids for new contracts where we had worked for several years as well as new opportunities. The new projects included working in partnership with local charities and community groups.

Financial review

Advocacy for All continued to consolidate its financial position, with a solid year financially. There was continued regular scrutiny of management accounts and financial information to inform the Board and management team to enable good decision making to ensure financial stability.

AfA were successful in putting together robust and effective budgets to win new work, which were competitive but also ensured full-cost recovery for all new contracts.

The main funding sources are through Local Authority contracts, for the provision of statutory advocacy and Local health Commissioners for specialist and new projects. We also have several Local Authority contracts for supporting groups of people with learning disabilities and also for people with Autistic Spectrum Conditions.

Reserve policy

AfA continues to prioritise increasing its reserves over the next three years. This will be done through generation of unrestricted income, developing fundraising and corporate fundraising and identifying grants and trusts to support core services and non-statutory work.

Principal risks and uncertainties

The principle risks continue to be financial in a period of uncertainty around levels of funding from Local Authorities, who themselves are under significant financial pressure. There are some contracts due to end in the next two years, so will require a period of tenders and applications. The changing commissioning landscape also offers opportunities for new and innovative projects.

Plans for the future

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Advocacy For All

Report and financial statements

For the year ended 31 March 2022

AfA’s core values, aims and objectives remain vital to its work and strategic direction. Regular feedback from our members, people who use our services, AfA staff, volunteers and commissioners of our services. evidenced that our core values remain important, which we will continue to promote through our training and on-going activity.

Diversification of income and building reserves remain the key priorities. This includes developing services and projects in new areas as well as expanding the range of projects and support we offer.

Trustee induction and training

Advocacy for All has been successful in attracting new Board members.

All new Trustees have to complete an application form, attend an interview and provide an up to date DBS check. The Board is currently reviewing its recruitment and training processes, to ensure a thorough induction and training programme for all Trustees.

Related parties and relationships with other organisations

Advocacy for All works in partnership with several small charities. These include contract partnerships as well as collaborative working to ensure the provision of quality support for the people who our services.

Remuneration policy for key management personnel

Management salaries are bench-marked against the industry standard. There are no other remuneration packages or performance related bonuses.

Statement of responsibilities of the trustees

The trustees (who are also directors of charitable company for the purposes of company law) are responsible for preparing the trustees’ annual 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. 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 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial

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Independent Auditor’s Report

To the members of Advocacy For All

Opinion

We have audited the financial statements of Advocacy for All for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and the related notes. 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).

Opinion on financial statements

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 2022 and of 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 Auditorʼs 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 FRCʼs 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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditorʼs report thereon. 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.

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Independent Auditor’s Report

To the members of Advocacy For All

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matter prescribed by the Companies Act 2006

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

the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report (incorporating the directors’ report) have been prepared in accordance with applicable legal requirements.

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 Trustees’ Annual Report.

We have nothing to report in respect of the following matters where 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 the trustees

As explained more fully in the Trustees’ Responsibilities Statement, the trustees (who are also the directors of the charitable company for the purposes 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 they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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Independent Auditor’s Report

To the members of Advocacy For All

In preparing the financial statements, the trustees are responsible for assessing the Charityʼs 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 Charity or to cease operations, or have no realistic alternative but to do so.

Our 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 auditorʼs 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to:
Detecting, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
Detecting of the risks of fraud and responding whether they have knowledge of any actual or suspected fraud;
The internal controls in place to mitigate risks related to fraud or non-compliance with laws and regulations.
We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
We performed analytical procedures to detect any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councilʼs website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditor’s report.

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Independent Auditor’s Report

To the members of Advocacy For All

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 charity’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 charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

31 August 2022

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Advocacy For All Statement of financial activities

(incorporating an income and expenditure account)

For the year ended 31 March 2022

Note Income from: Donations 3 Charitable activities 4 Total income Expenditure on: 5 Charitable activities Total expenditure 6 Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 13 Net income / (expenditure) for the year	Unrestricted funds £ 1,231 1,022,129 1,023,360 1,020,841 1,020,841 2,519 - 2,519 137,017 139,536	Restricted funds £ - 276,107 276,107 271,791 271,791 4,316 - 4,316 22,322 26,638	2022 Total funds £ 1,231 1,298,236 1,299,467 1,292,632 1,292,632 6,835 - 6,835 159,339 166,174	2021 Total funds £ 344 1,265,872
				1,266,216
				1,190,736
				1,190,736

				75,480
				-
				75,480 83,859
				159,339

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

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Advw ForAII Balance sheet As at 31 Alarch 2022 2021 1• 2¥545 ¥119 198,252 62.192 Cash 8t bk hand Crodilors: arrrf)unls ¥Atr4n one w 11 1<n7 104174 1S9.339 11Q174 159.339 Fund• Restrthd lurtds unrest lunds 13 22.322 137.017 139.536 Totsl fund• 1K174 159.339 and slgml on Ihelr b8haW by: John Pagel 12

Advocacy For All Statement of cash flows For the year ended 31 March 2022

Advocacy For All For theyear ended 31 March 2022 Statement of cash flows
Note 2022 £ 14 Cash flows from investing activities: Sale/ (purchase) of fixed assets (4,609) Cash provided by / (used in) investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 15 Net cash provided by / (used in) operating activities Change in cash and cash equivalents due to exchange rate movements	2022 £ (23,464) (4,609)	2021 £	2021 £ 905 -

	(28,073) 62,192 -		905 61,287 -
	34,119		62,192

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

1 Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP FRS 102) and the Companies Act 2006.

The charitable company meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

d) Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

1 Accounting policies (continued)

f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds comprise of trading costs and the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.

Expenditure on charitable activities includes the costs of delivering services and other activities undertaken to further the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 5.

i) Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

j) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: Fixtures and fittings 25% Computer equipment 25%

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n) Financial instruments

Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o) Pensions

Advocacy for All provides a defined-contribution pension scheme in line with the Government's auto-enrolment regulations.

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

2 Detailed comparatives for the statement of financial activities 2021 Income from: £ Donations, subscriptions and legacies 344.00 Charitable activities 941,476 Investments - Total income 941,820 Expenditure on: Charitable activities 832,795 Total expenditure 832,795 Net income / expenditure 109,025 Transfers between funds - 109,025 Other gains / (losses) - Net movement in funds 109,025 Total funds brought forward 27,992 Total funds carried forward 137,017 3 Income from donations £ £ Donations received 1,231 - 1,231 - 4 Income from charitable activities Unrestricted £ £ Advocacy support and consultancy 56,538 - Commissioned advocacy 881,417 25,063 Grants receivable - 244,984 Spot purchasing income 61,027 - Other income 23,147 6,060 Total income from charitable activities 1,022,129 276,107 Restricted Restricted Unrestricted Unrestricted Net income / (expenditure) before other recognised gains and losses	2021 £ - 324,396 - 324,396 357,941 357,941 (33,545) - (33,545) - (33,545) 55,867 22,322 2022 Total £ 1,231 1,231 2022 Total £ 56,538 906,480 244,984 61,027 29,207 1,298,236 Restricted	2021 Total £ 344 1,265,872 -
		1,266,216
		1,190,736
		1,190,736
		75,480 -
		75,480 -
		75,480 83,859
		159,339
		2021 Total £ 344
		344
		2021 Total £ 36,044 826,919 271,350 63,774 67,785
		1,265,872

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

5 Analysis of expenditure

Analysis of expenditure
Basis of allocation Wages and pensions costs Direct Subcontracted work Direct Rent and rates Direct Insurance Direct Room hire Direct Travel expenses Direct Telephone Direct Printing, postage and stationery Direct Recruitment and training costs Direct Advertising and publicity Direct Other office expenditure Staff time Audit fees Staff time Professional fees Staff time Bank Charges Staff time Depreciation Staff time Support costs Total expenditure 2022 Total expenditure 2021	Charitable activities Support & Governance costs 2022 Total 2021 Total £ £ £ £ 762,325 192,484 954,809 882,022 163,684 - 163,684 145,189 16,387 18,711 35,098 40,162 - 6,387 6,387 9,251 4,830 - 4,830 165 80 21,933 22,013 5,730 4 9,093 9,097 15,064 728 1,946 2,674 1,063 9,267 589 9,856 5,186 280 720 1,000 660 5,809 45,273 51,082 64,040 - 8,500 8,500 8,500 9,103 12,744 21,847 13,606 603 603 98 - 1,152 1,152 -
	972,497 320,135 1,292,632 1,190,736
	320,135 (320,135) 1,292,632 - 1,292,632 1,190,736 - 1,190,736

Of the total expenditure, £1,020,841 was unrestricted (2021: £832,795) and £271,791 was restricted (2021: £357,941).

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

6 Net income / (expenditure) for the year

This is stated after charging / (crediting): Auditor's remuneration Depreciation	2022 2021 £ £ 8,500 8,500 1,152 -

Analysis of staff costs, trustee remuneration and expenses, and the cost of key	Analysis of staff costs, trustee remuneration and expenses, and the cost of key	management
personnel
Staff costs were as follows:	2022	2021
	£	£
Salaries and wages	871,236	799,176
Social security costs	60,005	59,485
Employer’s contribution to defined contribution pension schemes	23,568	23,361
	954,809	882,022
The number of employees who received employee benefits (excluding employer pension) totalling £60,000
or above during the year were;
	2022	2021
	No.	No.
£60,000 to £69,999	-	1
£70,000 to £79,999	1	-

The total employee benefits including pension contributions and employers' NIC of the key management personnel were £72,675 (2021: £73,402).

The charity trustees were not paid nor received any other benefits from employment with the charitable company in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charitable company or received any reimbursment for their expenses (2021: £nil).

The average number of employees (head count based on number of staff employed) during the year was 56 (2021: 53).

8 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9 Tangible fixed assets Cost at the start of the year Additions in year Cost at the end of the year Depreciation at the start of the year Charge for the year Depreciation at the end of the year Net book value	£ £ £ - - - 4,609 4,609 - Plant and Equipment 2022 Total 2021 Total
	4,609 4,609 -
	- - - 1,152 1,152 -
	1,152 1,152 -

	3,457 3,457 -

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

10 Debtors

Trade debtors Other debtors and prepayments Creditors: amounts falling due within one year Trade creditors Accruals Taxation and social security Other creditors Deferred income Deferred income Balance at the beginning of the year Amount released to income in the year Amount deferred in the year Balance at the end of the year	2022 2021 £ £ 277,976 184,666 16,569 13,586
	294,545 198,252
	2022 2021 £ £ 47,631 22,391 11,544 25,688 35,896 19,009 2,470 1,162 68,406 32,855
	165,947 101,105
	2022 2021 £ £ 32,855 43,321 (32,855) (43,321) 68,406 32,855
	68,406 32,855

11 Creditors: amounts falling due within one year

12 Analysis of net assets between funds

Fixed assets Current assets Net assets at the end of the year Analysis of net assets between funds 2021 (previous year for comparison) Current assets Net assets at the end of the year	Unrestricted Restricted Total funds £ £ £ 3,457 - 3,457 136,079 26,638 162,717
	139,536 26,638 166,174
	General Restricted Total £ £ £ 137,017 22,322 159,339
	137,017 22,322 159,339

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

13 Movements in funds

Restricted funds BBC Children in Need NHS complaints and Bexley older people Big Lottery Havering young advisers Peoples Project Jack Petchey Foundation Kent SURG Innovation Fund At work SUG - BTSE Bexley Voluntary Service Grant Kent Ensure Bromley - Day Opportunities Fund Penge PCN - NHS SE London CCG Easy Read EDP Setup Health Ambassadors Programme Kent Strategic Fund (ASC) Total restricted funds Unrestricted funds: General Fund Total unrestricted funds Total funds Movements in funds 2021 (previous year for comparison) Restricted funds BBC Children in Need NHS complaints and Bexley older people Big Lottery Bexley - Bridge to Independence Havering young advisers Peoples Project Jack Petchey Foundation Kent SURG Croydon People First The National Lottery Community Fund Community Links Fund Bromley Innovation Fund At work SUG - BTSE Bexley Voluntary Service Grant Total restricted funds Unrestricted funds: General Fund Total unrestricted funds Total funds	At 1 April 2021 Income Expenditure Transfers At 31 March 2022 £ £ £ £ £ 2,728 24,508 (24,532) - 2,704 40 52,000 (51,783) - 257 7,442 91,005 (96,852) - 1,595 5,056 25,063 (29,079) - 1,040 1,111 - (3,600) - (2,489) 1,551 850 (201) - 2,200 2,329 - - 2,329 1,565 5,744 (7,309) - - 500 - - - 500 - 29,809 (29,566) - 243 - 4,999 (4,019) - 980 - 4,000 - - 4,000 - 15,000 (10,757) - 4,243 - 18,484 (10,803) - 7,681 - 4,645 (3,290) - 1,355
	22,322 276,107 (271,791) - 26,638
	137,017 1,023,360 (1,020,841) - 139,536
	137,017 1,023,360 (1,020,841) - 139,536

	159,339 1,299,467 (1,292,632) - 166,174
	At 1 April 2020 Income Expenditure Transfers At 31 March 2021 £ £ £ £ £ 48 20,751 (18,071) - 2,728 11,802 52,000 (63,762) - 40 15,459 142,196 (150,213) - 7,442 5,887 16,982 (22,869) - - 5,108 25,063 (25,115) - 5,056 7,242 - (6,131) - 1,111 551 1,000 - - 1,551 2,329 - - - 2,329 7,441 27,983 (35,424) - - - 25,000 (25,000) - - - 5,900 (5,900) - - - 7,021 (5,456) - 1,565 - 500 - - 500
	55,867 324,396 (357,941) - 22,322
	27,992 941,820 (832,795) - 137,017
	27,992 941,820 (832,795) - 137,017

	83,859 1,266,216 (1,190,736) - 159,339

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Advocacy For All Notes to the financial statements For the year ended 31 March 2022

14 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the reporting period (as per the statement of financial activities) Depreciation (Increase)/ decrease in debtors Increase/ (decrease) in creditors Net cash provided by / (used in) operating activities	2022 2021 £ £ 6,835 75,480 1,152 - (96,293) (39,001) 64,842 (35,574)
	(23,464) 905

15 Analysis of cash and cash equivalents

Analysis of cash and cash equivalents
Cash at bank and in hand Total cash and cash equivalents	Cash flows £ £ £ £ 62,192 (28,073) - 34,119 At 1 April 2021 Other changes At 31 March 2022
	62,192 (28,073) - 34,119

16 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. Each member is liable to contribute a sum not exceeding £1 in the event of the charity being wound up.

17 Related party transactions

There are no related party transactions to disclose during the financial year (2021: Nil).

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