**Charity registration number 1109897**
**Company registration number 5354254 (England and Wales)**
## **DUDLEY ADVOCACY LIMITED**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **DUDLEY ADVOCACY LIMITED**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mrs A Williams (Chairperson)|(Appointed 15 November|
|---|---|---|
|||2022)|
||Mr J Turley||
||Mr K E Drew||
||Mrs J Shiels||
||Miss J Jandhu||
|**Chief Executive Officer**|Miss J Islam||
|**Secretary**|Miss J Islam||
|**Charity number**|1109897||
|**Company number**|5354254||
|**Principal address**|The Savoy Centre||
||Northfield Road||
||Dudley||
||West Midlands||
||DY2 9ES||
|**Registered office**|The Savoy Centre||
||Northfield Road||
||Dudley||
||West Midlands||
||DY2 9ES||
|**Independent examiner**|Babar Mahmood ACA||
||DKR Audit Services Ltd||
||36 Lichfield Street||
||Walsall||
||West Midlands||
||UK||
||WS1 1TJ||
## **DUDLEY ADVOCACY LIMITED**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 - 18|
## **DUDLEY ADVOCACY LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
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 governing document, 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).
## **Objectives and activities**
Dudley Advocacy ensure that vulnerable people in Dudley have the right to be heard, listened to and not marginalised or socially excluded.
Our aims, as always are -
- To defend equal rights and fight discrimination
- To support people to ensure that their human rights are upheld
- To represent the need and wished of vulnerable people
- To support people who need help to express their views and to make sure they are heard, listened to and receive answers
- To enable people to have a say in the services they use and who works in them
We achieve these aims by -
- Putting vulnerable people first
- Listening to what vulnerable people have to say
- Making sure that people who should be listening begin and continue to listen
- Asking questions of people and organisations that haven't been asked before
- Expecting and receiving answers to questions and if none is forthcoming, then we ask again and again
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
## _Significant activities and achievements against objectives_
Advocacy
Since 1st April 2022, as part of a planned initial restructure, Dudley Advocacy has ceased to provide statutory advocacy in Dudley. Dudley Advocacy has subsequently focused its service delivery on non-statutory advocacy.
Dudley Advocacy has provided support to people with learning disabilities and senior citizens, through the nonstatutory advocacy projects of Volunteer Advocacy and Parent Advocacy.
- 1 -
## **DUDLEY ADVOCACY LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
Using our fourth and final year of funding from Tudor Trust we continued to provide advocacy through our Volunteer Advocacy and Parent Advocacy services, expanding the Volunteer Advocacy project to include providing advocacy assistance to senior citizens.
Our Volunteer Advocacy and Parent Advocacy services created 84 advocate to person partnerships.
Our Volunteer Advocacy service continued to recruit and train volunteer advocates to aid people with a learning disability. Our volunteers continued to provide support on a long term basis, as a citizen advocate, or for short term basis, as a crisis advocate.
Our Parent Advocacy service supported parents who had a learning disability and whose children were subject to either child protection planning or care proceedings. The Parent Advocacy service provided assistance to parents on a long term basis until the end of their child’s statutory protection planning or care proceedings, which ranged from 6 months to 18 months, with an increase to 24 months due to post-pandemic delays.
The Volunteer Advocacy and the Parent Advocacy services have continued to work closely together to identify cases where both projects can create a professional support network to provide parents with consistent holistic support, across a plethora of issues directly linked to the safeguarding needs of their children.
Across all the different advocacy services we provided, people were supported with many issues, including:-
Accommodation Complaints Employment Finances Parenting Safeguarding Safeguarding adults Safeguarding children Social inclusion
By providing advocacy support with the issues outlined above, we were able to obtain life changing positive outcomes for local people; empowering their day to day living and delivering longstanding change. Some of our outcomes included people identifying the following:-
Being listened to and receiving answers Increased independence Feeling safer Involved in decisions about their life Being more socially included Experiencing less discrimination Having a better quality of life Access to increased, improved and more appropriate services Increased dignity and respect Having their rights being upheld
As the easing of the restrictions during the pandemic continued, we remained committed to ensuring our staff, volunteers and advocacy partners were able to safely conduct face to face visits where possible and support our advocacy partnerships to have their needs met in a manner that was most convenient and comfortable for their interests.
We said thank you to our volunteers and acknowledged that without their time, expertise and ongoing commitment, many people would struggle with many different issues.
Our commitment to our local community remains at the core of our work, as we continue the next phase of rebuilding and restructuring Dudley Advocacy, to ensure that we are able to support the requirements of local people, especially when they have no other equivalent service.
- 2 -
## **DUDLEY ADVOCACY LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
We were successful in securing funding from the Tudor Trust to continue our non-statutory advocacy projects - Volunteer and Parents until August 2023. This ensured that our work with learning disabled parents and communities continued, as well as incorporating support for senior citizens.
We completed our planned transition towards becoming a smaller organisation for an interim period and successfully continued to provide non statutory advocacy to many people.
Dudley Advocacy saw the retirement of its longstanding Chief Executive Officer and the Chairperson with their roles being fulfilled by a new Chief Executive and Chairperson, both with strong backgrounds in health and social care; governance and policy and strategy.
## **Financial review**
The statement of Financial Activities shows gross income for the year if £44,001 and expenditure of £122,669.
Reserves stand at £159,607 in total consisting of £159,607 unrestricted funds and £Nil restricted funds.
## _Reserves policy_
## **Reserves**
Dudley Advocacy holds general unrestricted reserves in order to:
- Ensure that Dudley Advocacy can meet its obligations in the short term in the event of late payment of grants
- Cover any outstanding liabilities such as staff redundancy payments and remaining lease commitments
- Ensure that Dudley Advocacy's core activity can continue during a period of unforeseen difficulty
- Finance an unexpected increase in running costs
- Finance some unexpected capital expenditure
The directors/trustees will seek to maintain unrestricted funds, not designated for the next 12 months or invested in fixed assets, equivalent to a minimum of 6 months revenue expenditure on its core activities to finance theses eventualities should they occur. in the event that these reserves significantly exceed this amount in any one year the Management Committee will determine a planned use of theses excess reserves on activities int he following financial year.
'Core activities' are defined as those general advocacy activities funded from the core grant received by Dudley Advocacy Limited.
The reserves will be maintained in a form realisable within 28 days.
On this basis the required level of free reserves at 31 March 2023 was £234,000 and the actual level of free reserves was £166,000. Reserves held now ensure that Dudley Advocacy Limited are able to continue to provide non statutory advocacy for many people until additional funding is obtained as the core grant received by Dudley Council has now stopped.
## **Risk Management**
The directors and trustees monitor the major strategic, business and operational risks which the charitable company faces to ensure that systems are adequate to mitigate these risks.
## **Future plans**
We will continue to work on a continuous programme of improvement and development so that Dudley Advocacy can continue to provide a user led, independent, efficient, responsive, adaptable service.
As we move into a new era at Dudley Advocacy we will re-evaluate the long-term goals of the organisation and it method of service delivery.
- 3 -
## **DUDLEY ADVOCACY LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Structure, governance and management**
The charitable company is constituted as a company limited by guarantee and was setup by a Memorandum and Article of Association on the 7 February 2005 as amended by special resolution dated 1 June 2005 and 26 July 2006.
The objects of the charitable company are to provide advocacy service, to assist in any way any person with a disability, including, but not restricted to, learning difficulties, physical disabilities, mental illness or age.
The day to day running of the charity is delegated to the Chief Executive Officer under the supervision of the trustees.
The charity is also grateful to a number of volunteers who assist in various capacities.
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:
Mrs A Williams (Chairperson) (Appointed 15 November 2022) Mrs C M Grimmitt (Vice Chairperson) (Resigned 5 November 2023) Mr D Price (Resigned 15 November 2022) Mr J Turley Mr K E Drew Mrs J Shiels Miss J Jandhu
## _Recruitment and appointment of trustees_
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.
The trustees are elected from the membership of the organisation. Trustees are nominated, proposed and seconded by members and carried at the AGM. Trustees are able to co opt a person to the committee for their expertise and knowledge, usually from statutory organisations, however those persons co opted have no voting powers.
## **Recruitment and appointment of trustees**
The existing trustees are responsible for the recruitment of new trustees. This approach ensures that new trustees are respected maintaining a strong relationship between Dudley Advocacy and the community.
When selecting new trustees, we aim to identify individuals who actively participate in the charity's events and are willing to volunteer for broader initiatives. Prospective trustees are invited to observe trustees' meetings, where they receive detailed information about the charity's goals and activities. If all parties agree, they are then proposed as new trustees during subsequent trustee meetings. This process allows for careful consideration of eligibility, personal competence, specialized knowledge, and skills of potential trustees.
## **Induction and training of trustees**
After their appointment, new trustees receive a thorough introduction to their responsibilities. They are provided with copies of the trustee deed and a guide to the charity's policies and procedures. In addition, they are given publications from the charity commission, including guidance on charities and public benefit. This ensures that new trustees are fully aware of their obligations under the Charities Act and have a clear understanding of the scope of their role.
Initially, new trustees work dosely with existing trustees, assisting them in various activities and projects. This hands-on experience allows them to gain practical knowledge and familiarize themselves with the charity's operations. Throughout this period, existing trustees provide feedback to ensure that new trustees are progressing effectively and actively contribute to the charity's endeavors.
By providing a comprehensive introduction, ongoing support, and a gradual increase in responsibilities, the charity ensures that new trustees are well-prepared to fulfill their roles and make meaningful contributions to the organization's objectives.
- 4 -
## **DUDLEY ADVOCACY LIMITED**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## _Other matters_
## **Assets cover for funds**
Under the Memorandum and Articles of Association the charitable company has the power to make any investment which the directors and trustees see fit.
The trustees' report was approved by the Board of Trustees.
Mrs A Williams (Chairperson)
**Trustee**
7 December 2023
- 5 -
## **DUDLEY ADVOCACY LIMITED**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUDLEY ADVOCACY LIMITED**
I report to the trustees on my examination of the financial statements of Dudley Advocacy Limited (the charity) for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act 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 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
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:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
## **Babar Mahmood ACA**
## **Qualified member of ICAEW**
DKR Audit Services Ltd 36 Lichfield Street Walsall West Midlands WS1 1TJ UK
Dated: 7 December 2023
- 6 -
## **DUDLEY ADVOCACY LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
-
-
Charitable activities
**4**
-
44,001
Investments
**5**
125
-
**Total income**
125
44,001
Charitable activities
**6**
58,955
59,358
**Net income/(expenditure)**
(58,830)
(15,357)
Transfers between
funds
(15,357)
15,357
**Net movement in**
**funds**
(74,187)
-
**Reconciliation of funds:**
Fund balances at 1 April 2022
233,761
-
**Fund balances at 31 March**
**2023**
159,574
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
-
59,120
-
44,001
213,940
68,859
125
4
-
44,126
273,064
68,859
118,313
260,311
70,859
(74,187)
12,753
(2,000)
-
-
-
(74,187)
12,753
(2,000)
233,761
221,008
2,000
159,574
233,761
-|**Total**
**2022**
**£**
59,120
282,799
4|
|---|---|---|
|||341,923|
|||331,170|
|||10,753
-|
|||10,753
223,008|
|||233,761|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 7 -
## **DUDLEY ADVOCACY LIMITED**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
Net current assets
**Total assets less current liabilities**
**The funds of the charity**
Unrestricted funds|**2023**
**£**
1,860
160,150
162,010
2,437|**£**
1
159,573
159,574
159,574
159,574|**2022**
**£**
15,885
232,810
248,695
15,001|**£**
67
233,694|
|---|---|---|---|---|
|||||233,761|
|||||233,761|
|||||233,761|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.
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 7 December 2023
Mrs A Williams (Chairperson)
## **Trustee**
Company registration number 5354254 (England and Wales)
- 8 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **Charity information**
Dudley Advocacy Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is The Savoy Centre, Northfield Road, Dudley, West Midlands, DY2 9ES.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is 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.
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.
Grant income represents grants received for specific projects within the charity's activities. Grant income received which is subject to conditions before it can be spent, is deferred and carried forward in creditors in deferred income until conditions have been met.
Other income is accounted for on a receivable basis.
- 9 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
**(Continued)**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally upon the notification of the interest paid or payable by the bank.
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **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 Computers 33% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 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.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
- 10 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
**(Continued)**
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Other financial assets**_
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in net income/(expenditure), except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
## _**Impairment of financial assets**_
Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.
## _**Derecognition of financial assets**_
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
- 11 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.10 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.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**£**|**£**|
|Grants receivable for core activities - Dudley MBC|-|59,120|
- 12 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **4 Charitable activities**
|Dudley MBC - IMCA/People with complex learning difficulties
Dudley MBC - People with complex learning difficulties
Dudley MBC - Care Act
Out of Borough Relevant Persons Representative
Dudley MBC other (RPR/Pilot Project)
The Tudor Trust
**Analysis by fund**
Unrestricted funds
Restricted funds|**2023**
**£**
-
-
-
-
-
44,001
44,001
-
44,001|**2022**
**£**
48,510
30,192
88,352
68,888
8,190
38,667|
|---|---|---|
|||282,799|
|||213,940
68,859|
## **5 Income from investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**£**|**£**|
|Interest receivable|125|4|
- 13 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **6 Expenditure on charitable activities**
|**Direct costs**
Staff costs
Depreciation and impairment
Staff training
Rent
Travel and subsistence
Printing, Postage and Stationery
Telephone and internet
Insurance
Sundry expense
Computer costs
Consultancy fees
Bad debts
Bank charges
**Share of support and governance costs (see note 7)**
Governance
**Analysis by fund**
Unrestricted funds
Restricted funds|**Total**
**2023**
**£**
94,046
66
475
3,626
722
203
2,854
1,683
827
2,189
-
-
67
106,758
11,555
118,313
58,955
59,358
118,313|**Total**
**2022**
**£**
268,082
267
2,778
3,565
4,025
324
3,022
1,977
2,610
2,813
31,850
2,512
-|
|---|---|---|
|||323,825
7,345|
|||331,170|
|||260,311
70,859|
|||331,170|
**7 Support costs allocated to activities**
||**Total**|**Total**|
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|Governance|11,555|7,345|
- 14 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**7**
**Support costs allocated to activities**
**Governance costs comprise:**
Staff costs
Legal and professional
Accountancy
Printing and Stationery|**(Continued)**
**2023**
**2022**
**£**
**£**
5,328
2,585
3,323
-
2,779
4,560
125
200
11,555
7,345|**(Continued)**
**2023**
**2022**
**£**
**£**
5,328
2,585
3,323
-
2,779
4,560
125
200
11,555
7,345|
|---|---|---|
|||7,345|
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **9 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2023**
**Number**
3
**2023**
**£**
96,692
1,982
700
99,374|**2022**
**Number**
8|
|---|---|---|
|||**2022**
**£**
242,902
24,032
3,733|
|||270,667|
There were no employees whose annual remuneration was more than £60,000.
## **Remuneration of key management personnel**
The remuneration of key management personnel is as follows.
## **10 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 15 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**11**
**Tangible fixed assets**
**Cost**
At 1 April 2022
At 31 March 2023
**Depreciation and impairment**
At 1 April 2022
Depreciation charged in the year
At 31 March 2023
**Carrying amount**
At 31 March 2023
At 31 March 2022
**12**
**Financial instruments**
**Carrying amount of financial assets**
Debt instruments measured at amortised cost
**Carrying amount of financial liabilities**
Measured at amortised cost
**13**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income
**14**
**Creditors: amounts falling due within one year**
**Notes**
Deferred income
**15**
Accruals and deferred income|**Fixtures and**
**fittings**
**£**
11,254
11,254
11,187
66
11,253
1
67
**2023**
**2022**
**£**
**£**
1,051
15,086
2,437
4,001
**2023**
**2022**
**£**
**£**
301
14,164
750
922
809
799
1,860
15,885
**2023**
**2022**
**£**
**£**
-
11,000
2,437
4,001
2,437
15,001|**Fixtures and**
**fittings**
**£**
11,254
11,254
11,187
66
11,253
1
67
**2023**
**2022**
**£**
**£**
1,051
15,086
2,437
4,001
**2023**
**2022**
**£**
**£**
301
14,164
750
922
809
799
1,860
15,885
**2023**
**2022**
**£**
**£**
-
11,000
2,437
4,001
2,437
15,001|
|---|---|---|
|||11,254|
|||11,187
66|
|||11,253|
|||1|
|||67|
|||**2022**
**£**
15,086|
|||4,001|
|||**2022**
**£**
14,164
922
799|
|||15,885|
|||**2022**
**£**
11,000
4,001|
|||15,001|
- 16 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **15 Deferred income**
|Arising from The Tudor Trust
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2022
Released from previous periods
Deferred income at 31 March 2023|**2023**
**£**
-
**2023**
**£**
-
11,000
(11,000)
-|**2022**
**£**
11,000|
|---|---|---|
|||**2022**
**£**
11,000|
|||16,667
(5,667)|
|||11,000|
## **16 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.
|**r**
The Tudor Trust
**The Tudor Trust**|**Movement in funds**
**Incoming**
**esources**
**Resources**
**expended**
**£**
**£**
44,001
(59,358)|**Transfers**
**Balance at**
**31 March 2023**
**£**
**£**
15,357
-|**Transfers**
**Balance at**
**31 March 2023**
**£**
**£**
15,357
-|
|---|---|---|---|
|||||
Funding from The Tudor Trusty has been used to support the costs of the Parent Advocacy team; mainly salary costs of Parent advocate and The Volunteer Development Officer.
## **17 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|
||**2022**|**resources**|**expended**||**2023**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|233,761|125|(58,955)|(15,357)|159,574|
- 17 -
## **DUDLEY ADVOCACY LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**17**|**Unrestricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|---|
||**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|||**2021**|**resources**|**expended**||**2022**|
|||**£**|**£**|**£**|**£**|**£**|
||General funds|221,008|273,064|(260,311)|-|233,761|
## **18 Financial commitments, guarantees and contingent liabilities**
There were no significant liabilities at the balance sheet date (2022 - £Nil)
- **19** Operating lease commitments
## **Lessee**
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Between two and five years|9,828|13,104|
## **20 Control and limited liability**
The charitable company is not under the control of any one particular party.
The charitable company is a registered charity and has been granted the power to dispense the word 'Limited' from its name.
The liability of the members is limited by guarantee to a sum not exceeding £10 in the event of the company being wound up.
## **21 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
- 18 -