REGISTERED COMPANY NUMBER.. 06509168 (ENGLAND AND WALES) REGISTERED CHARITY NUMBER: 1123605 BCA INDEPENDENT ADVOCACY SERVICES (A company limited by guarantee) ANNUAL REVIEW AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
BCA INDEPENDENT ADVOCACY SERVICES INDEX TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 Page Legal and Administrative Details Report of the Truslees Report of the Independent Accountants Statement of Financi81 Activitie5 Balance Sheet Notes to the Finaneial Statements
BCA INDEPENDENT ADVOCACY SERVICES 31 MARCH 2024 LEGAL AND ADMINISTRATIVE DETAILS Direetorsrrrustees A M C Weale (Chair) C M Tongue (Treasurer) G Sykes R D Walker N R Jone5 R J Stephens V M Hopkins Chief Executive Officer E Roderick Registered 01¢¢ I l Lion Yard Brecon Powys Registered Charity NuEnber 1123605 Registered Company Number 06509168 (England and Wales) Reporting Accountants WJJames&Co Bishop House 10 Wheat Street Brecon Powys Bankers National Westminster Bank plc High Street Brecon Powys Page I
BCA INDEPENDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES lor the year ended 31 March 2024 Aims and Objective5 We are an equal opportunities organisation, our aim is to assisi vulnerable people to achieve their rights a5 Cltizens and to be valued members of the community, irrespective of their ethnic background, age, gender, sexual orientation or disability. We see the person nol the label. Individuals can draw support from any or all of our projects according to their needs and our cr055-cutting teamwork approach ensures the person is at the centre of our services. In order to achieve our aims we will: provid¢ a service dedicated to ensuring that their voices are heard and their wishes are acled on. provide inforniation, assistance and advocacy lo support vulnerable people to obtain their full rights and privileges as citizens. foster a culture of rights of service users amongsl service providers actively promote equal opportunities for vulnerable people. build bridges within the community for vulnerable people who are or have been in long terni residential care. promote positive images of vulnerable people. promole the protection of vulnerable people from abuse recruit and train specialist crisis and issue based advocates to aci 10 support individuals faced with urgent and serious problems requiring immediate artion. recruit, train and support volunteers to work on a lon&1 tem) basis to enable vulnerable people to participate fully in the life of the communily in which they live and io ensure that their voice is heard. ideniify and obtain additional sources of funding to allow the continuing provision of a consistent and high quality s¢rvice, Charity's Actlvltles Our m ission siaiemeni is. BCA aims through independent advocacy to empower people with a learning disability to live their lives as valued. responsible and enriched citizens" Since 1995, BCA has provided a range of advocacy services supporting people in time5 of crisis or with a particular issue in their lives, long tem) advocacy for individuals who are socially isolated and need long term support. high support and non-instructed advocacy for people with complex needs. This work is undertaken by paid advocates and volunteers, Advocacy is a way of ensuring that people's voices are heard and have an input into decisions iibout their lives. Oiher projLcts include Powys People F'irst which sUPPOrts self-advocacy group5 to meet lo discuss issues important lo thein, campaign groups for members interested in bringing issues lo the attention of local authorities and politicians, The Theatr Wildcats inclusive drama giroup devise production5 based on their own experiences, the Healthy Lives project aims to extend the knowledge of adults with a learning disability about health issues, give opportunities for outdoor activities, expand social network5 and boost self-esteeni and well-being and Choir Cats is a singing group where people with leaming disabilities meet up, choose music and songs they enjoy and sing and dance together. Structure, Governance and Managemenl Governing Document The Charity is governed by the Memorandum and Articles of Association dated 19 February 2008. Reeruitment and Appointment of Trustees As set out in the Articles of Association. the number of trustees shall be not less than three, but il shall not be subject to any maximum. The Charity may appoint a Trustee by ordinary resolution. New Trustees are provided with an induction pack and all Trustees have Ihe opportunity lo attend Trustee training courses offered by Powys Association of Voluntary Organisation5 (PAVO). All trustees are either re-elected or ¢lected at the Annual General Meeting. Page 2
BCA INDEPENDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES (Continued) for the year ended 31 Mareh 2024 Chairman's report Last year was financially challenging. However, BCA directors took decision lo support the existing staff hours from reserves. Unfortunately, during the year to 3151 March 2024 we were unable to secure further core funding. Desptte this BCA continued to provide one-to-one advocacy throughout the year. Project work continued through the year with 3 activities most weeks, each with 8-1 O people attending. The Healthy Lives and Confident Connected Citizens projects hosted walks including up Pen-y-fan, visits to the gym, Ready Steady Cook sessions, started a Book Club, a series of Summer trips, supported members to attend the Powys County Coullcil Live Well forum and All Wales People First meetings, social events including a wonderful Christmas party. Choir Cats meet each week to sing and danc¢ and Theatr Wildcats now has a waiting list of people wanting to join. Welcome to My World of Colour in May 2024 was an inspirational perforniance and had over 20 people on the stage. We continued to apply for further funding and early in the new financial year April 2024 heard of successful funding bids to the Postcode Lottery. National Lottery Awards for All and the PAVO Social Value Fund. We are truly grateful for this funding. This will enable BCA to continue for the next year but the position is still financially challenging. Your directors continue to seek new sources of funding. Special thanks go to Neil Jones who ha5 climbed doxens of peaks to raise funds for BCA. Nevertheless, our finances meant that, with a heavy heart that we had to take the decision to make our Learning Disability advocate Bethan Moses redundant early in the new financial year - Bethan ha5 made a massive contribution to the work of the charity over the past 6 years and is missed by everyone in BCA. We cannot thank her enough for her time at BCA and wish her every succe55 in the future. It is truly humbling to see that so much is achieved by our wonderful staff team and volunteers. Not least of their achievement5 has been to keep going with dwindling financial resources. BCA staff have stepped up throughout the year and despite no financial security hav¢ worked above and beyond all reasonable expectations to support adults with a learning disability in mid and south Powys. Nicky Davies joined us during the year and we were pleased to welcome Nicky Whitelaw back to BCA. Catherine Povey left for new opportunities and will be sadly missed. Thanks go to Rosie Mellerick for all her hard work, boundless energy and creative ideas. A5 ever, everything is held together by Libby Roderick whose leadership, dedication and delermination is recognised by everyone. I should like to thank all our members for participating in all our projects and events. You make it all worthwhile. Finally, I should like to thank the BCA Directors whose support of BCA'S work is more important than ever. Public Benefll All our charitable activities focus on the provision of advocacy, inforniation and support to vulnerable adults in Powys and the surrounding areas and are undertaken to further our charitable purposes for public benefit. The Trustee5 accept the need to have regard to the Charity Commission's guidance on public benefit. l am confident that the organisation fulfils the stated remit and delivers high quality independent advocacy to those people with a learning disability that need support. The organisation also provides excellent opportunities for clients to fmd their own voice and to have the confidence to speak up for themselves, Page 3
BCA INDEPENDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES (Continued) for the year ended 31 March 2024 Financial Review Treasurer's Report The past year has been very challenging with BCA having to use reserves to support one-towone advocacy and core cost5. This has resulted in a deficit of £30,026 leaving £29,460 in unrestricted reserves. BCA has a reserves policy of holding an operational reserve equal to 9 months operatingF COStS- this level of reserves amounts to just under 3 months operating costs. After reviewing the financial and staffing situation, the Directors of BCA have taken the decision that it is no longer possible to support one-to-one advocacy and to make the posl of Learning Disability Advocate redundant. Together with recent successes in applications to the Postcode Lottery, PA VO Social Value Forum and Award5 for All. this will enable BCA to continue to deliver self-advocacy based project work in south and mid Powys. We are grateful to the National Lottery, Powys Welsh Church Acts, Powys Community Endowmenl Fund, Cultivate and Walk the Plank for supporting BCA'S work this year. Reserves policy: The Directors have established a policy whereby BCA holds an operational reserve equal to nine months operating costs. Page 4
BCA INDEPENDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES (Continued) for the year ended 31 March 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are a150 the directors of BCA Independent Advocacy Services for the purposes of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a trne and fair view of the state of affairs of the charitable company and of the incoming resources and application of resourc¢s, including the income and expenditure, of the charitable company for that period. In preparing those 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; pr¢pare the financial statements on the going concern basis unless it is inappropriale to presume that the charitable company will continue in operdtion. The trustees are responsible for keepinu adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the rtnancial 5tatem¢nts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees and signed on their behalf by.. Martin Wea Chairman Date Page 5
BCA INDEPENDEIYT ADVOCACY SERVICES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BCA INDEPENDENT ADVOCACY SERVICES I report to lh¢ charity truslees on my examination of the accounts of the COTnpany for the year ended 31 March 2024 which are set out on pages 7 to 16. Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for ihe preparation of ihe accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Acl'}. Havingy satisfied m>seif that the accounts of the company 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 your company's accounts as carried out under Section 14.5 of the Charilies Act 2011 ('Ihe 201 l Act,). In carryin out my examination I have followed the Directions giv¢n by the Charity Commission under section 145(5Xb) of the 201 l Act. Independent examlner's statement I have completed my examination. I confirni that no malters have come to my attention in connection with Ihe examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the company as required by section 386 of the 2006 Act, or the account5 do not accord with those records; or the accounts do nol comply with IhL' accounting requirements of section 396 of the 2006 Acl other than any requirement that the accounls give a 'true and fair view, which is not a matter considered as part of an independent exam ination. or the accounts have not been prepared in accordance with the method5 and principle5 of the Statement of Recommended Practice for accountin&? and reportinbl by charilie5 applicable lo charitie5 preparing iheir accounts in accordance with thc F inancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matt¢rs in conneciion with the examination to which attention should be drawn in this report in order lo ¢nablc a proper understanding of ihe accounts to be reached. W A Williams Bsc FCA W J James & Co. Chartered Accounlant5 Bishop House l O Wheat Street Brecon Powys l 2014 Page 6
BCA INDEPENDENT ADVOCACY SERVICES STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) for the year ended 31 March 2024 Unrestricted Restricted fund5 funds 2024 Total 2023 Total Notes ncome Donations 2,119 103 2.222 823 Chuyilable aciivities.. Grants and contracts 55,349 55.349 100.169 Investment income 670 670 333 Other income 5.012 1,432 6,444 6,945 Total income 7.801 56,884 64,685 108,270 Expenditure Charitable activities 37.827 88,616 126.443 130.229 Total expenditure 37,827 88,616 126,443 130.229 NET MOVEMENT IN FUNDS (30,026) (31,732) (61,758) (21,959) Balances brought forward as at l April ?023 59,486 47,675 107,161 129.120 Balances carried forward a5 at 31 March 2024 29,460 15,943 45,403 107,161 Page 7
BCA INDEPEIYDENT ADVOCACY SERVICES (REGISTERED NUMBER: 06509168) BALANCE SHEET a5 at 31 March 2024 2024 2023 Note FIXED ASSETS Tangible assets 1,396 2,464 CURRENT ASSETS Debtors Short terni deposits Cash at bank and in hand 12 13 4,514 41,863 1,561 2,334 86,752 18,589 47,938 107,675 CREDITORS: Amounts falling due within one year 14 3,931 2,978 NET CURRENT ASSETS 44,007 104,697 TOTAL ASSETS LESS CURRENT LIABILITIES 45,403 107.161 FUIYDS Unrestricted Restricted 16 16 29,460 15,943 59.486 47,675 45,403 107,161 The company is entitled to exernption from audit under Section 477 of the Companies Act 2006 for the year ending 31 March 2024. The member5 have not required the company to obtain an audit of its financial statements for the year ending 31 March 2024 in accordance wilh Section 476 of the CoTnpanies Acl 2006. The directors acknowledge their responsibilities for: (a) ensuring that ihe company keeps accounting records which comply with Section 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each fmancial period and of its profit or1055 for each financial period in accordance with the requirements of Section 394 and 395 and which othenvise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the company. These financial statements have been prepared in accordance with the special provision5 of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). Approved on behalf of the board on Martin Weale Chainnan Carol Tongue Treasurer The notes on pages 9 to 16 form part of these accounts Page 8
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 ACCOUNTING POLICIES Basis of accounting The financial statement5 have been prepared under the historical cost convention 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 United Kingdom and Republic of Ireland {FRS102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102), the Charities Aci 2011. the Companies Act 2006 and UK Generally Accepted Accounting Practice. BCA Independent Advocacy Services meets the definition of a public benefit entity under FRS 102. Asset5 and liabilities are inilially recogni5ed at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The charity has applied Update Bulletin l as published on 2 February 2016 and does not include a cash flow statement on the grounds thai it is applying FRS 102 Section IA. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The Trustees consider that there are no material uncertaintie5 about the Charity's ability to continue as a going concern. The fiTtancial statements are presented in sterling which is the funclional CuencY of the charity and rounded to the nearest £. Incoming resources Voluntary income including donations, gifts and grants that provide core funding or are of a general nature are recognised where there is entitlernent: certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when.. The donor specifies that the grant or donation must only be used in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional entitlem¢nt. Investment income is recognised on a receivable basis. Income from charitable activities include5 income received under contract or, where entitlement to granl funding is subject to specific performance conditions, is recognised a5 earned (as the related goods or services are provided). Grant income included in this category provides funding to support activitie5 and is recognised where there is ¢nlitlement, certainty of receipt and the amount can be measured with sufficient reliability. Income is deferred when grants are received in advance of the event to which th¢y relate. Volunteers 8nd donated services and facilities Th¢ value of services provided by volunteers is not incorporated into these financial statements. Resources expended Liabililies are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for an accruals basis. Contractual arrangements and perforniance related grants are recognised as goods or services supplied. Other grant payments are recognised when a constructive obligation arises that results in the payment being unavoidable. Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activitie5 that raise funds. Charitable activities include expenditure associated with the provision of advocacy services and include both the direct costs and 5UPPOrt costs relating to this activity. Governanc¢ costs include those incurred in the governance of the charity and ils assets, and are primarily a550ciated with Constitutional and statulory requirements. Suppon c051s include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. Page 9
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 ACCOUNTING POLICIES (Continued) Tangible fixed assets Tangible fixed assets are stated at cost. Depreciation is provided at the following annual rate in order lo write off each asset over its estimated useful life: Office equipment 200/0 on cost Operating leases Rentals paid under operating leases are charged to profit and loss account as incurred. Fund accounting Funds held by the charity are either.. Unre31ri¢led generalfunds these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricledfvnds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restrict¢d purposes. Designatedfundy these are funds set aside by the trustees out of unrestricted general fund5 for specific future purposes or projects. Going concern This year in order to support BCA'S core advocacy work and employ an advocat¢ to deliver one-to- one advocacy, we have used general reserves which has resulted in a deficit of £30.026 with unrestricted reserves standing at £?9,460 as at 31" March 2024. As we have been unable to secure further core funding. the Director5 of BCA took th¢ decision that it 15 no longer possible to support one-to-one advocacy and have made this post redundant as from 31" May 2024 and reviewed other staff hours. Together with successful funding applications to the Postcode Lottery and the PA VO Social Value Forum and continued National Lottery funding for the Confident Connected Citizens project, this will enable BCA to continue self-advocacy based project work to support adults with a learning disability in south and mid Powys. The Directors have approved a break-even budget for the comino year and continue to search for new funding streams. NET RESOURCES EXPENDED FOR THE YEAR Thi5 is stated after charging:" 2024 2023 Depreciation - owned assets Operating lease rentals Accountants, charges 1,068 6,083 2,380 ,142 7,000 2,280 Page 10
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 GRANTS AND CONTRACTS Unrestricted fund5 Restricled funds 2024 2023 Revenue grants Restricted funds Se!fAdvocacy and People Firs1 National Lottery Confident Conn¢cted Citizens Theatr Wildcats- Brecon Rotary Club Theatr Wildcats- Powys Welsh Church Acts PAVO Social Value Fund- Brecon Gig Buddies Monmouthshire Building Society Theatr Wildcats Community Foundation in Wales- Choir Cats Magic Little Grant5 Healihy Lives Projeci National Lottery Community Fund Walk the Plank Cultivate 32,932 250 4,991 32,932 250 4.991 24,852 805 228 1,500 500 ,500 1,500 13,176 1,500 1,000 13,176 1,500 1,000 52,368 Unrestricted funds Co-op Community Fund Powys CoLtnty Council Covid Recovery Fund Garfield Weston Foundation 1,563 8,353 10,000 55,349 55,349 100,169 INVESTMENT INCOME 2024 2023 Bank and Building Society interest 670 333 OTHER INCOME 2024 2023 HMRC employment allowance Theatr Wildcat subscriplions Other income 5.000 670 774 5.000 352 ,593 6,444 6.945 Pagell
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 ANALYSIS OF CHARITABLE EXPENDITURE Tolal 2024 Total 2023 Costs directly allocated to activities Staff costs Direct Training costs Direct Event expenses Direct Communications Direct Publicity Direct Travel Direct Room hire & meeting Direct Art materials & resources Direct Accountancy fees Direct Mentor fees Direct Bank charges Direct Insurance Direct AGM Expenses Direct Support costs allocated to activitie5 32.475 2.618 26,055 36,584 1,961 99,693 102,775 444 522 2,153 261 2,818 3,454 12 354 236 1,110 1,089 92 946 1,880 580 349 405 250 80 602 2,349 109 3,549 2,860 552 2,380 80 146 1,824 138 150 243 480 120 143 1,811 350 1.780 2,280 240 219 1,997 88 143 824 138 500 500 Premise5 Depreciation Office expenses Usage Usage Usage 1,195 97 312 2,733 4,073 661 1,234 1,133 8,001 1,068 3,092 8.683 1.142 1,850 310 349 35.577 3.747 33,958 47.260 4.121 1.780 126,443 130.229 STAFF COSTS 2024 2023 Salaries and wage8 Social security costs Employer pension contributions DBS checks 91,487 6,377 1,709 120 93,525 7,255 1,883 112 99,693 102,775 No employee earned more than £60,000 per annum (2023: nil) The total arnount of employee benefit5 received by key management personnel 15 £18,201 {2023 £20,742). The charitable company considers its key management personnel compromise the directors and the Chiet. Executive 0]cer. The average monthly headcount was 6 staff (2023.. 6 stafD and the average number of full time equivalent staff employed by the charity during the year was 4 {2023- 4). Page 12
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 REMUNERATION OF DIRECTORS AND CONNECTED PERSONS No directors, nor any person connected with them. received any remuneration from the Charity during the year (2023: none). RELATED PARTY TRANSACTIONS AND DIRECTORS, EXPENSES One director (2023-. none} was reimbursed £90 for travel costs by th¢ Charity during the year (2023: £nil). There were no other related party transactions. io. TAXA TION The charity is exempt from tax on income and gain5 falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charttable objects. TANGIBLE FIXED ASSETS Office Equipment Total COST: At l April 2023 Additions 21,025 21,025 As at 31 March 2024 21,025 21,025 DEPRECIATION: As at l April 2023 Charge for period 18,561 1,068 18,561 1,068 As at 31 March 2024 19,629 19,629 NET BOOK VALUE: As at 31 Marcli 2024 1,396 1,396 As at 31 March 2023 2,464 2,464 All fixed assets held are for charitable purposes. Page 13
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 12. DEBTORS 2024 2023 Debtors Pr¢payments 2.691 1,823 510 1,824 4,514 2,334 13. SHORT TERM DEPOSITS 2024 2023 Monmouthshire Building Society CAF Investment Accounl Virgin Money Charity Deposit Account 5,209 5,368 31,286 15,495 40,280 30,977 41,863 86,752 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accrnals and defeed income Other creditors 3,931 2,956 22 3,931 2.978 15. OPERATING LEASE COMMITMENTS The total future minimum lease payments under non-cancellable operating leases are as follows.'- 2024 2023 Expiring between two and five years 12,500 Page 14
BCA IIYDEPENDENT ADVOCACY SERVICES NOTES TO THE FI]YANCIAL STATEMENTS for the year ended 31 March 2024 16. RESTRICTED FUNDS BalAnee a5atl April Incoming Outgoing 2023 Resourees Resources Movement in funds Balance asat31 March 2024 Transfers Powys People First Self Advocacy fund 3,737 Powys County Council General Advocacy 961 New Big Lottery Fund Powys People First Fund Healthy Lives Project Theatr Wildcats PAVO Small Health Fund PAVO Social Value Fund National Lottery Confident Connected Citizens Fund Powys Church Acts - Wildcats Fund Lloyds Bank Foundation Choir Cats 3,035 3,611 3,161 961 376 i9,345 10 844 239 136 47,041 857 2?0 240 5,579 304 624 239 13,275 475 32,932 4.991 33,407 1,671 81 1,592 3,320 103 1,412 184 ,504 1,500 47,675 56.884 88.616 15,943 R¢stricted funds represent grants received for Specific purposes. When the expenditure tri which these grants relate is incurred it is charged to the fund in the Statement of Financial Activities. The Powys People First Self Advocacy fund w&s funded by Powys County Council until th¢ end of March 2019, but now hold5 income generated from facilitation fees, various small grants and money raised from Powys People First evenls. Powys County Council General Advocacy fund was a one year grant to fund citizen advocacy. volunteer advocacy, self advocacy and peer advocacy. The Big Lottery Powys People First Fund funded the salary and associated costs of the Powys People First Support Workers, one in North Powys and three in South Powys, who support ihe development of self-advocacy groups. This funding ended in October 2016. The Healthy Lives fund is a 5 year project funded by the National Lottery Community fund and Lloyds Bank Foundation for management, staff and running costs of the Healthy Lives Project which aims to extend the knowledge of adult5 Wlth a learning disability aboui health issues, give opportunities for outdoor activities, expand social networks and boost self-esteem and well-being. The Theatr Wildcats fund is funded by proceeds from performances by the Theatr Wildcats inclusive drama group based in Brecon and sundry donations. The Powys Church Acts Wildcats fund is a one }'ear grant to fund the Theatr Wildcats drama worker, rehearsal room hire and other expenses a550ciated with the Theatr Wildcats drama group. The Powys Association of Voluntary Organi5alions Small Health Fund was a grant to fund additional elements of the Healthy Lives Project. A further grant was secured in the current year to help fund the Choir Cats singing group. The Powys Association of Voluntary Organisation Social Value Fund grani was to fund a 'Building New Links" project to facilitate meetings. social activilies both in "real life" and via Zoom. Page 15
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2024 16. RESTRICTED FUNDS (Continued) The Community Foundations Wales Choir Cats grant was a 3 year grant awarded in March 2022 to partly fund the Choir Cats singing group. The National Lottery Confident Connected Citizens Fund is a 3 year project to build on work started during the Covid 19 lockdowns to build confidence, make new connections and enable people with learning disabilities to becom¢ better informed more active citizens. The Lloyds Bank Foundation fund is to support the salary and costs of an advocate to provide support around housing and support issues. 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestrteted Restricted Funds Funds Total 2024 Fund balances at 31 March 2024 are represented by.. Tangible fixed asset5 Current assets Current liabilities 1,396 14,9i3 (386) .396 47.938 (3,931) 33,005 (3.545) 29,460 15,943 45,403 18. LEGAL STATUS OF THE TRUST The Trust is a private company limited by guarantee and ha5 no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £ I per member of the charity. Page 16
BCA INDEPENDENT ADVOCACY SERVICES DETAILED INCOME AND EXPENDITURE ACCOUNT for the year ended 31 March 2024 2024 2023 INCOME Donation5 Grants and contracts Deposit account interest Subscriptions Theatr Wildcat subscriptions HMRC employment allowance Other income 2,222 55,349 670 823 100,169 333 670 5,000 774 352 5,000 1,593 64,685 108,270 CHARITABLE EXPENDITURE Salaries and national insurance Employer pension contributions Training and courses DBS checks Travelling expenses Event expenses Telephone Postage Printing and stationery An maierials and resources Computer costs Room hire and meeting expense5 Publicity Rent, utilities and cleaning Insurance Repairs and maintenance Sub5criplions Sundry expenses Equipmenl hire Accounlancy Mentor fees Bank charges Depreciation 100,780 1,883 444 i.948 120 3,549 60? ,246 1,103 .017 552 440 2,998 109 8.001 1.824 i56 212 400 667 600 80 146 1.068 2,819 523 1,245 859 589 509 3?6 3,542 261 8,683 1,997 188 212 1.047 330 500 240 218 ,142 124,663 128,449 GOVERNANCE COSTS Accountants. charges 1,780 1.780 1,780 1.780 NET DEFICIT FOR THE PERIOD (61,758) (21,959) This page does not fomi part of the statutory financial statements Page 17