**Company Registration No. 04707548 (England and Wales)**
**Charity registration number 1110143**
# **ADVOCACY SERVICES NORTH EAST WALES LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Ms. C L Atkins||
|---|---|---|
||Ms. C Lloyd-Williams||
||Mrs A Knight|(Appointed 29 June 2022)|
||Mrs L Roberts|(Appointed 8 February|
|||2023)|
|**Secretary**|Mr C Vick||
|**Charity number**|1110143||
|**Company number**|04707548||
|**Registered office**|First Floor, Suite 3||
||Broncoed House, Broncoed Business|Park|
||Wrexham Road||
||Mold||
||Flintshire||
||CH7 1HP||
|**Independent examiner**|Azets Audit Services||
||First Floor||
||Unit 55 Ffordd William Morgan||
||St Asaph Business Park||
||St Asaph||
||United Kingdom||
||LL17 0JG||
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Statement of trustees' responsibilities|4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 18|
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **TRUSTEES' REPORT (INCLUDING DIRECTOR'S 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**
The charity's objectives are the relief of persons with mental health problems in North East Wales by providing information, advocacy and support in such ways as appropriate, in order to enable persons with mental health problems to obtain his or her full rights and privileges as citizens.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
## **Charitable activities**
ASNEW cover the counties of Flintshire and Wrexham. We continue to provide community advocacy in Flintshire funded by both Flintshire County Council and BCUHB and in Wrexham funded solely by BCUHB. We provide the Self Advocacy for Empowerment range of courses and opportunities in Flintshire funded by Flintshire County Council. We also provide a statutory Paid RPR service for both counties under the Deprivation of Liberty Safeguard Legislation.
The total number of cases the charity worked with in this financial year was 842.
## **Financial review**
## **Income**
This is derived from donations, provision of services, grant income and some investment income. The total for 2023 amounted to £482,765 (2022; £555,321).
## **Expenditure**
Expenditure for the year ended 31st March 2023 was monitored, controlled and increased as appropriate.
Unrestricted incoming resources amounted to £257,124 (2022; £378,079) and total unrestricted resources expended amounted to £226,689 (2022; £359,319) resulting in an unrestricted surplus for the year of £30,435 (2022; £18,760 surplus after investment valuation movement).
Restricted incoming resources amounted to £225,641 (2022; £177,242) and total restricted resources expenses amounted to £204,090 (2022; £177,228) resulting in a restricted surplus for the year of £21,551 (2022; £14).
## **Principal funding sources**
Principal funding sources for Advocacy Services North East Wales include the following:
Flintshire County Council: IPA, Adult Services, Older People's Service and younger people with dementia and people with physical disability and sensory impairment - funding received for advocacy hours, a training post and to contribute to the running costs of the service.
Betsi Cadwaladr University Health Board - funding for advocacy hours, management, and to contribute to the running costs of the service in Flintshire and Wrexham.
- 1 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **Reserves policy**
The charity recognises and accepts its responsibilities as a charity, limited company and employer to protect the financial viability and continuation of the organisation. In accordance with good practice (eg. Charity Commission and NCVO recommendations) it is agreed that monies are allocated towards a reserve. The purpose of maintaining adequate reserves is:
to ensure cash flow (eg. cover delays in revenue funding)
to cover unforeseen circumstances.
to provide the opportunity to attract/identify alternative funding should existing funds be subject to cutbacks.
to ensure that should funding cease, the organisation would be able to fulfil all of its financial and legal obligations when wound up.
The board will review the level of the reserves annually. Unless and until otherwise agreed, the organisation will to endeavour maintain a minimum reserve equivalent to the current three months running costs of the organisation, and endeavour to increase this amount to the equivalent of six months running costs.
The trustees have reviewed their reserves policy and as at 1 April 2020 the brought forward balance on the designated reserve was £85,000; £60,000 relating to staff redundancy and £25,000 provision to cover potential costs of working under pandemic. Further information can be found in note 14 to the financial statements.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Plans for future periods**
The charity plans to continue the activities outlined above into the foreseeable future, subject to satisfactory funding arrangements.
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The charity is a company limited by guarantee and governed by its Memorandum and Articles of Association. The company number of the charity is 04707548.
The charity is registered with the Charity Commission and its Charity number is 1110143.
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:
Ms. C L Atkins Ms. C Lloyd-Williams Mr. M Webster (Retired 20 April 2023) Mr. M McIntosh (Retired 6 October 2022) Mrs A Knight (Appointed 29 June 2022) Mrs L Roberts (Appointed 8 February 2023)
New trustees are identified through word of mouth and personal or business connections. They then attend a meeting as an observer. If they are agreeable to join the board and they are approved by the existing trustees, then they are invited to be a new trustee.
Advocacy Services North East Wales is managed by a board of trustees and the day to day running of the organisation is delegated to the Service Director.
- 2 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
Due to the nature of the charity's operations and the composition of the board of trustees it is inevitable that transactions will take place with the organisations in which a member may have an interest. All transactions involving organisations in which a trustee may have an interest are conducted at arm 's length.
The charity has a policy that all trustees must declare an interest if a related party transaction occurs.
The trustees' report was approved by the Board of Trustees.
Ms. C L Atkins
## **Trustee**
13 March 2024
- 3 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
The trustees, who are also the directors of Advocacy Services North East Wales Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- 4 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF ADVOCACY SERVICES NORTH EAST WALES LTD**
I report to the trustees on my examination of the financial statements of Advocacy Services North East Wales Ltd (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**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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:
- 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.
Jonathan Ward FCA Azets Audit Services
First Floor Unit 55 Ffordd William Morgan St Asaph Business Park St Asaph LL17 0JG United Kingdom
Dated: 13 March 2024
- 5 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and
grants
**3**
33
225,641
Charitable activities
**5**
256,776
-
Investments
**4**
315
-
Other income
**7**
-
-
**Total income**
257,124
225,641
**Expenditure on:**
Charitable activities
**6**
191,592
239,186
**Net incoming/(outgoing)**
**resources before**
**transfers**
65,532
(13,545)
Gross transfers
between funds
(35,097)
35,097
**Net income for the year/**
**Net movement in funds**
30,435
21,552
Fund balances at 1 April
2022
157,011
756
**Fund balances at 31**
**March 2023**
187,446
22,308|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
225,674
258,161
177,156
256,776
119,757
-
315
55
3
-
106
83
482,765
378,079
177,242
430,778
373,084
163,463
51,987
4,995
13,779
-
13,765
(13,765)
51,987
18,760
14
157,767
138,251
742
209,754
157,011
756|**Total**
**2022**
**£**
435,317
119,757
58
189|
|---|---|---|
|Donations and
grants
**3**
Charitable activities
**5**
Investments
**4**
Other income
**7**
**Total income**
**Expenditure on:**
Charitable activities
**6**
**Net incoming/(outgoing)**
**resources before**
**transfers**
Gross transfers
between funds
**Net income for the year/**
**Net movement in funds**
Fund balances at 1 April
2022
**Fund balances at 31**
**March 2023**|||
|||555,321|
|||536,547|
|||18,774
-|
|||18,774
138,993|
|||157,767|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 6 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**16**
Unrestricted funds
Designated funds
**15**
General unrestricted funds|**2023**
**£**
24,975
189,850
214,825
(9,401)
85,000
102,446|**£**
4,330
205,424
209,754
22,308
187,446
209,754|**2022**
**£**
7,125
152,490
159,615
(1,848)
85,000
72,011|**£**
-
157,767|
|---|---|---|---|---|
|||||157,767|
|||||756
157,011|
|||||157,767|
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 director acknowledges her 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 13 March 2024
Ms. C L Atkins **Trustee**
Ms. C Lloyd-Williams **Trustee**
**Charity registration number 1110143**
**Company registration number 04707548**
- 7 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **Charity information**
Advocacy Services North East Wales Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is First Floor, Suite 3, Broncoed House, Broncoed Business Park, Wrexham Road, Mold, Flintshire, CH7 1HP.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's memorandum & articles, 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. 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.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **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. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Grant 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. This income is only deferred if the donor specifies that the grant must only be used in a future accounting period or there are conditions which must be met before the charrity has unconditional entitlement.
- 8 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities include the expenditure of grant disbursements and the running costs of the charity. Grants payable are payments to third parties in the furtherance of the charitable objectives of the charity. They are accounted for when the recipient has a reasonable expectation that they will receive the grant and the trustees have agreed to pay the grant; conditions will be applied to some grants payable while other grants payable will be payable without conditions.
Provision is made for any grant money potentially repayable to the funding body as a result of an underspend in the period of the grant.
## **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 20% on cost Computers 33% on cost
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.
- 9 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **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.
There are no judgements or key accounting estimates.
- 10 -
##
||**Total**||**2022**|**£**|62|435,255|435,317|
|---|---|---|---|---|---|---|---|
||**Restricted**|**funds**|**2022**|**£**|13|177,143|177,156|
||**Unrestricted**|**funds**|**2022**|**£**|49|258,112|258,161|
||**Total**||**2023**|**£**|33|225,641|225,674|
||**Restricted**|**funds**|**2023**|**£**|-|225,641|225,641|
||**Unrestricted**|**funds**|**2023**|**£**|33|-|33|
|**Donations and grants**|||||Donations and gifts|Grants received||
|**3**||||||||
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **4 Investments**
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
Bank deposit interest
315
55
3
**5**
**Charitable activities**
**RPR service**
**General**
**fund**
**RPR service**
**2023**
**2022**
**2022**
**£**
**£**
**£**
Services provided under contract
231,776
-
51,735
Performance related grants
25,000
-
25,000
Training income
-
43,022
-
256,776
43,022
76,735
**Performance related grants**
Flintshire County Council - Relevant Person
Respresentative
25,000
-
25,000
25,000
-
25,000|**Total**
**2022**
**£**
58|
|---|---|
||**Total**
**2022**
**£**
51,735
25,000
43,022|
||119,757|
||25,000|
||25,000|
- 12 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **6 Charitable activities**
|Staff costs
Depreciation and
impairment
Insurance
Telephone charges
Postage and stationery
Travel costs
Learning and
development
Resources and
publications
Renewals and repairs
Rent
Management and
adminsitration
Recruitment
QPM and monitoring
Covid 19
IT costs
Other charitable
expenditure
**Analysis by fund**
Unrestricted funds
Restricted funds|**General**
**fund**
**RPR service**
**2023**
**2023**
**£**
**£**
311,794
36,361
122
-
4,318
325
3,765
283
5,902
251
14,226
2,420
2,930
220
-
-
76
6
10,967
774
2,150
161
1,581
114
-
-
-
-
21,421
1,949
8,082
580
387,334
43,444
387,334
43,444
148,148
43,444
239,186
-
387,334
43,444|**Total**
**2023**
**£**
348,155
122
4,643
4,048
6,153
16,646
3,150
-
82
11,741
2,311
1,695
-
-
23,370
8,662
430,778
430,778
191,592
239,186
430,778|**General**
**fund**
**RPR service**
**2022**
**2022**
**£**
**£**
385,593
78,128
-
-
4,315
-
343
-
7,163
345
11,024
4,112
1,532
-
114
136
596
1,066
9,177
-
3,484
-
206
1,073
1,299
-
107
-
22,296
838
3,063
537
450,312
86,235
450,312
86,235
286,849
86,235
163,463
-
450,312
86,235|**Total**
**2022**
**£**
463,721
-
4,315
343
7,508
15,136
1,532
250
1,662
9,177
3,484
1,279
1,299
107
23,134
3,600|
|---|---|---|---|---|
|||||536,547|
|||||536,547|
|||||373,084
163,463|
|||||536,547|
## **7 Other income**
||**Total**|Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||funds|funds||
||**2023**|2022|2022|2022|
||**£**|£|£|£|
|Refunds|-|106|83|189|
- 13 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2022: £nil).
## **Trustees' expenses**
During the year to 31 March 2023 Trustees received expenses of £nil, during the previous year to 31 March 2022 this amount was £nil.
## **9 Employees**
The average monthly number of employees during the year was:
|Full-time
Part-time
Total
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2023**
**Number**
9
5
14
**2023**
**£**
315,904
21,936
10,315
348,155|**2022**
**Number**
13
5|
|---|---|---|
|||18|
|||**2022**
**£**
417,948
26,018
19,755|
|||463,721|
There were no employees whose annual remuneration was more than £60,000.
## **10 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
- 14 -
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**11**
**Tangible fixed assets**
**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**Cost**
At 1 April 2022
2,721
6,850
Additions
-
4,452
Disposals
(2,721)
(6,850)
At 31 March 2023
-
4,452
**Depreciation and impairment**
At 1 April 2022
2,721
6,850
Depreciation charged in the year
-
122
Eliminated in respect of disposals
(2,721)
(6,850)
At 31 March 2023
-
122
**Carrying amount**
At 31 March 2023
-
4,330
**12**
**Debtors**
**2023**
**Amounts falling due within one year:**
**£**
Trade debtors
24,975
**13**
**Creditors: amounts falling due within one year**
**2023**
**£**
Other taxation and social security
4,501
Trade creditors
3,034
Accruals and deferred income
1,866
9,401|**Total**
**£**
9,571
4,452
(9,571)
4,452
9,571
122
(9,571)
122
4,330
**2022**
**£**
7,125
**2022**
**£**
-
-
1,848
1,848|
|---|---|
## **14 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £10,315 (2022 - £19,755).
- 15 -
|**Designated funds**|The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:|**Movement in funds**
**Movement in funds**|**Balance at**
**Incoming**
**Resources**
**Transfers**
**Balance at**
**Incoming**
**Resources**
**Transfers**
**Balance at**|**1 April 2021**
**resources**
**expended**
**1 April 2022**
**resources**
**expended**
**31 March 2023**|**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|Designated fund
85,000
-
-
-
85,000
-
-
-
85,000|Relevant Person Respresentative service
2,597
74,215
(86,235)
9,423
-
25,000
(43,617)
18,617
-|87,597
74,215
(86,235)
9,423
85,000
25,000
(43,617)
18,617
85,000||**Unrestricted Funds**|The designated unrestricted fund is to provide for contingent liabilities which would arise should funding support be withdrawn and ASNEW be required to be wound up,|relating to staff redundancy costs. The Board have calculated that such costs would amount to £60,000, and therefore wish to provide £60,000.|The designated unrestricted fund also includes £25,000 to cover the potential cost of working under pandemic restrictions.|This will be reviewed each year.|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**15**|||||||||||||||
##
|**Restricted funds**|The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:|**Movement in funds**
**Movement in funds**|**Balance at**
**Incoming**
**Resources**
**Transfers**
**Balance at**
**Incoming**
**Resources**
**Transfers**
**Balance at**|**1 April 2021**
**resources**
**expended**
**1 April 2022**
**resources**
**expended**
**31 March 2023**|**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**|IMHA Partnership
-
133,760
(121,397)
(12,363)
-
-
-
-
-|IMCA Partnership
-
43,468
(42,066)
(1,402)
-
-
-
-
-|JRMF Partnership
742
14
-
-
756
-
-
-
756|BCUUB - FLI COM
-
-
-
-
-
54,085
(53,047)
9,337
10,375|BCUUB - WXM COM
-
-
-
-
-
54,086
(66,114)
12,726
698|FCC - IPA
-
-
-
-
-
88,055
(90,610)
13,034
10,479|FCC - SAFE
-
-
-
-
-
29,415
(29,415)
-
-|742
177,242
(163,463)
(13,765)
756
225,641
(239,186)
35,097
22,308||Details of the restricted funds are as follows:|�
JRMF - donations received which are then used to support clients with matters such as buying food, electricity bills etc.|�
BCUHB FLI - for the provision of advocacy services to support citizens with mental health issues in Flintshire on behalf of Betsi Cadwaladr University Health|Board.|�
BCUHB WXM - for the provision of advocacy services to support citizens with mental health issues in Wrexham on behalf of Betsi Cadwaladr University Health|Board.|�
FCC IPA - to provide independent professional advocacy under the Social Services and Wellbeing Act on behald of Flintshire County Council.|�
FCC SAFE - to provide self-advocacy courses for citizens of Flintshire.|�
FCC SAFE - to provide self-advocacy courses for citizens of Flintshire.|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**16**||||||||||||||||||||||||
## **ADVOCACY SERVICES NORTH EAST WALES LTD**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_
|**17**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2023**
**2023**
**£**
**£**
Fund balances at 31
March 2023 are
represented by:
Tangible assets
4,330
-
Current assets/(liabilities)
186,061
19,363
190,391
19,363|**Total Unrestricted**
**funds**
**Restricted**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
4,330
-
-
205,424
157,011
756
209,754
157,011
756|**Total**
**2022**
**£**
-
157,767|
|---|---|---|
|||157,767|
## **18 Financial commitments, guarantees and contingent liabilities**
There were no contingent liabilities during the year (2022: none).
## **19 Capital commitments**
At 31 March 2023 the charity had no capital commitments (2022: none).
## **20 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
- 18 -