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 0￿1¢¢
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 Cu￿encY 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 defe￿ed 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