Charity registration number 1082961 (England and Wales)
Company registration number 03942462
WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
LEGAL AND ADMINisfRATIVE INFORMATION
Trustees
D Enifeni (Chairl
O Sultani
{Appointed 10 June 20241
(Appointed 10 June 20241
CDBain
M Roberts-owen
(Appointed 10 June 20251
Charity number (England and Wales)
1082961
Company number
03942462
Registered office
4-6 Clemens Street
Leamington Spa
CV312DL
Independent examiner
Burgis & Bullock
23-25 Waterloo Place
Leamington Spa
Warwickshire
CV32 SLA

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial artivities
Balance sheet
Notes to the financial statements
7-20

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Introduction
The Trustees are pleased to present their annual report and accounts for the year ending 31 March 2025.
These have been prepared to meet the requirements for a Directors, report and accounts for the purposes of
the Companies Acts.
The financial statements comply with the Charities Att 2011, the Companies Att 2006, the Memorandum
and Articles of Association, 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 IFRS 102).
Objertives and activities
The Objects of the Company are set out in its Memorandum of Association. The Objects for which the
Company is established are to be effected within the United Kingdom {'The area of Benefit'l and are to
promote the relief of persons residing in the Area of Benefit being persons in need of such relief by reason of
age, illness, physical disability, sensory disability, mental distress, learning disabilities or other disadvantages
by developing, supporting. promoting and providing a variety of advocacy. representation. appointee and
other services to such people to enable them to manage their affairs in a way which will improve their overall
quality of life, and to promote such other charitable purposes as may be beneficial to such persons.
Public benefit
The Trustees have reviewed the public benefit provided by the Charity and are satisfied that it continues to
meet the requirements of the Charity Commission.
Achievements and performance
Highlights and Key Developments
The Trustees continue to support the charity's objectives, focusing on sustainability, quality of service, and
financial stability. During the year, over 500 people were directly supported across Warwick5hire. Solihull,
and Coventry, and over 1500 people indirectly benefited.
The Advocacy Hub
The Advocacy Hub continued to deliver statutory and non-statutory advocacy. Around 250 people received
direct advocacy support. The partnership with Solihull Action through Advocacy 15AtAI concluded in
September 2025. During the partnership, the organisation delivered IMHA. IMCA, Care Act, NHS Complaints,
and Community Peer Support advocacy across Solihull.
Additional services included Relevant Paid Representative. Parental Advocacy, Private Advocacy, and Nearest
Relative advocacy.

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Money Hub
The Money Hub continued to manage Corporate Appointeeship services across multiple regions, supporting
323 clients and safeguarding approximately £2.9 million in client funds. The charity successf ully secured the
Solihull Money Management Contract worth approximately £84.000 per annum, running until June 2027
with an option for a four-year extension.
The Warwickshire County Council Appointee Contract. worth approximately £60.000 was extended until
March 2028.
The Community Hub
The Bedworth Community Corner and Charity Shop closed in June 2024 due to insufficient income
generation. The organisation relocated to new serviced offices in Leamington Spa, reducing overheads and
providing modern. flexible workspaces.
Fundraising and Data Protection
The charity fundraises primarily through internal and volunteer efforts, not using third-party agencies.
Robust data protection policies are maintained. and all client records are securely managed using Charity
Log.
Financial review
The charity made a surplus of £36,483 for the year. compared with a deficit of £10,488 in 2023/24. The move
to new premises and the award of new contracts have strengthened financial resilience.
Reserves policy
Reserves are maintained at a level sufFicient to enable six months of operation during unforeseen difficulties
and to meet long-term liabilities.
As at the year end, the charity's reserves have fallen below the reserves policy. The shortfall in reserves will
be generated through cost-saving measures across operating expenses, combined with a new fundraising
campaign concentrating on increasing donations. Monthly financial monitoring and immediate designation of
these funds will ensure the policy requirement is met quickly and efficiently.
Principalfunding sources
Principal funding sources include Warwickshire County Council. Coventry City Council, and the new Solihull
Money Management Contratt. The SAtA partnership ended in September 2025.
Investment policy
The Trustees can invest surplus funds in short-term. low-risk deposits to protett capital value.

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
Warwickshire Independent Advocacy Alliance (the Company) is a company limited by guarantee, formed in
March 2000 and adopted by Special Resolution in January 2001, and by Written Resolution in June 2012. The
Company is a registered charity governed by its Memorandum and Articles of Association.
The Board of Trustees administers the charity and continues to meet monthly throughout the year. Matters
that would normally be handled by subcommittees were initially managed directly at the Board level. In the
following year, subcommittees for HR & Operations and Finance were established.
Mike Lee was appointed Chief Executive on 16 October 2024. having previously been Operations Manager.
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:
D Enifeni (Chairl
O Sultani
CDBain
F Rahman
M Roberts-owen
(Appointed 10 June 2024)
(Appointed 10 June 2024)
(Resigned 30 August 20241
(Appointed 10 June 2025)
Recruitment ond oppointment of trustees
The Directors of the Company are also Charity Trustees under Charity Law. One third retire by rotation each
year and may Stand for re-election. Trustees are regularly briefed on the charity's operations at Board
meetings
Risk Monagement
The Board reviews key risks annually via a Risk Register. Key risks include contract renewal uncertainty,
operational resilience. and data protection. Mitigations include robust internal controls, delegated authority,
and policy reviews.
Funds held as custodian trustee
At 31 March 2025, £4,776,539 was held on behalf of Appointeeship clients in designated client accounts.
These funds are safeguarded and not part of the charity's assets.
The Trustees, report was approved by the Board of Trustees.
ris
CDBain
Trustee
25 November 2025

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
INDEPENDENT EXAMINER'S REPORT
TO THE TRusfEES OF WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
I report to the Trustees on my examination of the financial statements of Warwickshire Independent
Advocacy Alliance {the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the Trustees of the Charity land also its direttors for the purposes of company lawl, you are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies Act
2006.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part
16 of the Companies Act 2006 and are eligible for independent examination. I report in respect of my
examination of the Charity's financial statements carried out under section 145 of the Charities Act 2011. In
carrying out my examination I have followed the Directions given by the Charity Commission under section
14515llbl of the Charities Act 2011.
Independent examiner's statement
Since the Charity's gross income exceeded £250,CKK), the independent examiner must be a member of a
body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the
examination because l am a member of the Institute of Chartered Accountants in England and Wales which is
one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Charity as required by section 386 of the Companies
Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the
Companies Act 2006 other than any requirement that the financial statements give a true and fair view,
which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 1021.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial
statements to be reached.
FCCA
Burgis & Bullock
23-25 Waterloo Place
Leamington Spa
Warwickshire
CV32 SLA
25th November 2025
Date:

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Totsl Unrestricted Restricted
funds
funds
2024
2024
2024
as restated as restated as restated
Totsl
2025
Notes
Income from:
Donations and
legacies
Charitable attivities
Fundraising
Investment income
1.280
1.280
300.479
5,634
1.726
2.727
2,727
268,661
34,773
1,704
300,479
268,661
5,634
1.726
34,773
1.704
Total income
8,640
300,479
309,119
39,204
268,661
307,865
Expenditure on:
Raising funds
Charitable activities
37,177
37.177
235,459
43,412
43,412
274,941
235,459
274,941
Total expenditure
37.177
235.459
272.636
43.412
274.941
318,353
Net income/{expenditure)
{28,5371
65,020
36,483
{4,2081
{6,2801 (10,4881
Transfers between
funds
{6,2801
6,280
Net movement in
funds
(28,5371
65,020
36,483
{10,4881
(10,4881
Reconciliation of funds:
Fund balances at l April 2024
74,368
74,368
84,856
84,856
Fund balance5 at 31 March
2025
45,831
65,020
110.851
74,368
74,368
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
BALANCE SHEET
ASAT31 MARCH2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
14
74,056
48,680
18,705
70,919
122,736
89,624
Creditors: amounts falling due within
one year
15
111,8851
115,2561
Net current assets
110,851
74,368
The funds of the Charity
Restricted income funds
Unrestricted funds
17
65,020
45.831
18
74,368
110,851
74,368
The company is entitled to the exemption from the audit requirement contained in settion 477 of the
Companies Art 2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in
question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
The financial statements were approved by the Trustees on 25 November 2025
ri5
p4
CDBain
Trustee
Company registration number 03942462 {England and Wales)

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Warwickshire Independent Advocacy Alliance is a private company limited by guarantee incorporated in
England and Wales. The registered office is 4-6 Clemens Street, Leamington Spa, CV312DL.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the Charity's governing document, the
Companies Att 2006, FR5 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities 50RP "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 1021" The Charity is a Public Benefit Entity
as defined by FRS 102.
The financial statements are prepared in sterlin& 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. The principal
accounting policies adopted are set out below.
1.2 Going concern
As set out in more detail in the financial review of the trustee's report, the charity's reserves have fallen
below the reserves policy and a key contract of the charity ended in September 2025. The trustee's
have considered budgets and forecasts for the next 12 months to consider the financial viability of the
charity and 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 restrirted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the Charity 15 legally entitled to it after any performance conditions have
been met. the amounts can be measured reliably, and it is probable that income will be received.
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.

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued)
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 artivity- The costs of each attivity are made up of the total of direct costs
and shared costs, including support costs involved in undertaking each attivity. 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.
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:
Fixtures and fittings
25% 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 attivities.
1.7 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.
1.8 Financial instruments
The Charity has eletted to apply the provisions of Section 11 'Basic Financial Instruments, and Section
12 '0ther 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 contrattual 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.

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Continued)
Basicfinonciol 055ets
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.
Bosicfinanciol liobilities
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 me35ured at amortised cost using the
effective interest method.
Derecognition offinancial liabilities
Financial liabilities are derecognised when the Charitys contractual obligations expire or are discharged
or cancelled.
1.9 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.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall
due.

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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 15 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.
Key sources of estimation uncertainty
Allocation of expenditure ocross octivities
Direct and support costs are allocated based on the estimation of staff time spent of each activity.
Income from donations and legacies
Unrestricted
funds
Unrestricted
funds
2025
2024
Donations and gifts
1,280
2.727
10-

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Restrirted
funds
2025
Restricted
funds
2024
as restated
Community & learning hub
Grants and contracts
5,400
Advocacy hub
Grants and contracts
128.951
152,402
Money hub
Grants and contracts
171,528
110,859
300.479
268,661
Charitable trading income
Total restricted income includes £280.179 of government grant and contract income.
Income from fundraising
Unrestricted Unrestricted
funds
funds
2025
2024
Fundraising events
5,634
34,773
Income from investment income
Unrestricted Unrestricted
funds
funds
2025
2024
Interest receivable
1,726
1,704
11

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2025
2024
as restated
Fundraising and publicity
Other fundraising cost5
Staff costs
Support costs
1.755
29,618
5,804
1,853
31,403
10,156
37.177
43,412
12-

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WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support Costs allocated to activities
2025
2024
Premises costs
17,477
14,430
4,052
6.607
46,200
18,853
3,150
6.271
Office costs
Other costs
Governance costs
42,566
74,474
Analysed between:
Fundraising
Advocacy hub
Money hub
5,804
18,865
17.897
10,156
33,005
31,313
42,566
74,474
2025
2024
Governance costs comprise:
Independent examination fees
Legal and professional
6.400
207
3.491
2,780
6,607
6,271
Independent examination fees includes a £3,500 accrual relating to the 2025 financial year whilst the
remainder relates to prior periods.
10 Trustees
None of the Trustees lor any persons connected with them) received any remuneration or benefits
from the Charity during the year.
14-

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Employees
The average monthly number of employees during the year was-
2025
Number
2024
Number
Office
Charitable activities
Total
io
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
194,419
15,475
7,306
212,342
12,270
5,674
217,200
230,286
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows.
2025
2024
Aggregate compensation
59,314
57,515
The key management personnel is comprised of the finance officer and CEO.
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable
purposes.
15-

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tangible fixed assets
FI￿￿re5 and
littings
Cost
At l April 2024
7,934
At 31 March 2025
7,934
Depreciation and impairment
At l April 2024
7,934
At 31 March 2025
7,934
Carrying amount
At 31 March 2025
At 31 March 2024
14 Debtors
2025
2024
Amounts falling due within one year:
Debtors
Other debtors
Prepayments and accrued income
37,294
20,091
16,671
15,864
2,841
74,056
18,705
15 Creditors: amount5 falling due within one year
2025
2024
Other taxation and social security
Creditors
Other creditors
Accruals and deferred income
4,034
206
3,995
7,324
2,632
1,305
7,645
11,885
15,256
16-

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in respett of defined contribution schemes
7,306
5,674
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.
17 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 l April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Solihull First Advocacy
WCC Appointee
Solihull Money Management
Private Appointee
Other appointee
Other advocacy
118.865
73,275
71,753
20.300
6,200
10,086
(93.1441
(57,4191
(56,2271
(15.9071
(4,8581
(7,9041
25,721
15,856
15,526
4.393
1,342
2,182
300.479
{235.4591
65,020
Previous year:
At l April
2023
Incoming
resources
Resources
expended
as restated
Transfers At 31 March
2024
as restated
as restated
Solihull First Advocacy
WCC Appointee
Heart of England
Other appointee
Other advocacy
129.622
64,921
5,400
31.671
37,047
{129.6221
(64,9211
(5,4001
(37.9511
(37,0471
6.280
268.661
(274.9411
6.280
17-

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which
are not subjett to specific condition5 by donors and grantors as to how they may be used. These
include designated funds which have been set aside out of unrestritted funds by the trustees for
specific purposes.
At l April
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Redundancy and office costs
Disaster recovery
General funds
50.000
6.000
18,368
{3.3001
46,700
6,000
16,8691
8,640
(33,8771
74.368
8.640
(37.1771
45,831
Previous year:
At l April
2023
Incoming
resources
Resources
expended
as restated
Transfers At 31 March
2024
as restated
as restated
Redundancy and office costs
Disaster recovery
General funds
50.000
6,000
28,856
50,000
6,000
18,368
39,204
(43,4121
16,2801
84,856
39.204
(43,4121
16,2801
74,368
19 Analysis of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Totsl
2025
At 31 March 2025:
Current assets/lliabilitiesl
45,831
65,020
110,851
45.831
65,020
110,851
18-

WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Analysis of net assets between funds
{Continued)
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Current assetsllliabilitiesl
74,368
74,368
74,368
74,368
20 Financial commitments. guarantees and contingent liabilities
The Royal Bank of Scotland hold a fixed charge which contains a negative pledge over £20.000 which is
held in other debtors.
21 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 35 follows:
2025
2024
Within one year
Between two and five years
844
1,040
3,431
1,634
1.884
5.065
22 Events after the reporting date
Included within accruals at the year end is £3,300 in relation to anticipated dilapidation costs. After the
year end, dilapidation costs of £10,000 were agreed with the landlord. These costs will be funded by
the 'redundancy and office costs, designated fund. which is included within unrestricted funds.
23 Related party transactions
There were no disclosable related party transactions during the year {2024- none).
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WARWICKSHIRE INDEPENDENT ADVOCACY ALLIANCE
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
24 Prior year adjustment
The prior year allocation of expenditure did not fully reflect the actual utilisation of resources across
the activities and funds. The revised methodology provides a more accurate representation of
expenditure by charitable activity and fund type. Total expenditure in the prior period remains
unchanged.
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