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 2025
BCA INDEPENDENT ADVOCACY SERVICES INDEX TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 Page Leg81 and Administrative Detai15 Report of the Trustees Report of the Independent Accountants Statement of Finaneial Activities Balance Sheet Notes to the Financial Statements
BCA INDEPENDENT ADVOCACY SERVICES 31 MARCH 2025 LEGAL AND ADMIIYISTRATIVE DETAILS Direetorsrrrustee5 A M C Weale (Chair) C M Tongue (Treasurer) G Sykes R D Walker N R Jones R J Stephens V M Hopkins (resigned 9 October 2024) Chief Executive Officer E Roderick Registered Olee I l Lion Yard Brecon Powys Registered Chgrity Num ber 123605 Registered Company Number 06509168 (England and Wales) Reportlng Accountants WJJames&Co Bishop House l O Wheat Street Brecon Powys Bankers National Westminster Bank plc High Street Brecon Pomys Page I
BCA INDEPENDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES for the year ended 31 March 2025 Aims and Objeetives We are an ¢qual opportunities organisation, our aim is to assist vulnerable people to achieve their righis as cilizens and to be valued members of the community, irrespective of their ethnic background, age, gender, sexual orientation or disability. We see the person not the label. Individuals can draw 5LlPPOrt from any or all of our projects according to their needs and our cross-cutting teamwork appro¥h ensures the person is at Ihe centre of our services. In order to achieve our aims we will.. provide a service dedicated to ensuring that their voices are heard and their wishes are acted on. provide information, assistance and advocacy to support vulnerable people to obtain their full rights and privileges as ciiizens. foster a culture of rights of service users amongst service providers actively promote equal opportunities for vulnerable people. build bridges within the community for vulnerable people who are or have be¢n in long temi residential care. promote positive images of vulnerabl¢ people. promote the protection of vulnerable people from abuse recruit and train specialist crisis and issue based advocates to act lo support individuals faced with urgent and Serious problems requiring immediate action. recruit, train and support volunleers lo work on a long lenn basis 10 enable vulnerable people to participate fully in the life of the Community in which they live and lo ensure that their voice is heard. identify and obtain additional sources of funding to allow the continuing provision of a consistent and high quality service. Charlty'5 Activltles Our mission Slalemenl 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 5UPPOrting people in times of crisis or with a particular issue in their lives, long terni advocacy for individuals who are socially isolated and need long term support, higyh support and non-inslructed 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 about their lives. other projects include Powys People First which supports 5elf-4dvocacy groups to meet to discuss i55ues important to them, campaign groups for members interested in bringing issues to the attention of local authorities and politicians, The Theatr Wildcats inclusive drama group devise productions 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 aclivities, expand social networks and boost self-esteem and well-being and Choir Cats is a singing group where people with learning disabilities meet up, choose music and song5 they enjoy and sing and dance together. Structure, Governance and Management Governing Document The Charity is governed by the Memorandum and Article5 of Association dated 19 February 2008. Recruitment and Appointment of Trustees As set out in the Articles of Association, the number of trustee5 shall be not less than three, but It shall not be subject to any maximLEm. The Charity may appoint a Trustee by ordinary resolution. New Trustees are provided with an induction pack and all Trustees have the opportunity to attend Trustee training courses offered by Powys Association of Voluntary Organisations (PA VO). All trustees are either re-elected or elecled at the Annual General Meeting. Page 2
BCA INDEPENDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES (Continued) for the year ended 31 March 2025 Chairman'g report This y¢aVs report is the hardest to write. During the past year our team of staff and volunteers have continued to support our members with dwindling resources. As ha5 been stated in previous annual reports, BCA has received little core funding since Powys County Council decided lo end its core advocacy funding in 2019 and support for self-advocacy in 2021. Although some funds hav¢ been raised and grants received, these have not been sufficient to continue our core actlvlty of advocacy and self-advocacy support for adults with learning disability- AlthoLtgh fi]nding remains to continue Theatr Wildcats for a further seven Tnonths, the money for all other activities of BCA has run out. The directors took the heart-breaking decision to close BCA from 1st September 2025. When the decision to close was made public, there were suggestions rnade that funding mi8hi be available from previously unexplored channels. These proved to be of little substance, being even more precarious than our current funding streams. To attempt lo continue in our current Position could break charity and other law5. The directors did not want to lei BCA limp on for a few months, giving our members hope. only to dash it again with a new decision to close. This would not be fair on members, or on staff whose livelihoods have depended on BCA. We are only too aware that the loss of BCA will mean that independent advocacy will be unavailable to some of our most vulnerable friends. Notwilhslanding our sad news. there is so much io celebrate in what BCA has been. Founded in 1995, BCA ha5 given professional. independent advocacy support to many vulnernble people when they needed il most. It has changed liv¢s for the better. Self-advocacy ha5 been supported through a range of projecls. Powys People First since 2003 and more recently Healthy Lives, Confident Connected Citizens, Choircats, Theatr Wildcats and more. The Theatr Wildcats production of Legends, Lov¢ & Laughter in June was the best yet with a record audience. During the past year project work has continued.. Healthy Lives, Book Club, Ready Steady Cook, Choircals. vi51ts, walks and the normal life of BCA has continued to the end. providing our members with support and regular social contacl. I should like to Ihank those who have provided tunding for various activities. especially the National Lottery, Posicode Lottery and PA VO Social Value Fund. Particular thanks go to Theatr Brycheiniog for all its support. I want to thank the directors who have wrestled with our finance5 and who made the unenviable final decision. Finally, I musl thank all our volunteers and staff who have been the beating heart of the organisation. No words are enough to thank them for what they have achieved. They have our best wishes for the future, particularly Nicky Davies. Nicky Whitelaw, Rosie Mellerick and Libby Rod¢rick. Publlc Benefll All our charitable activities focus on the provision of advocacy, inforniation and support to vulnerable adults in Powys and the SUOUnd]ng areas and are undertaken to further our charitable purposes for public benefit. The Trustees accept the need to have regard to the Charity Comm ission'5 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 5LlPPOrt. The organisation also provides excellent opportunilies for clients to find their own voice and lo have the confidence to speak up for themselve5. Page 3
BCA INDEPENDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES {Continued) for the year ended 31 March 2025 Financial Revieiv Treasurer's Report During the past year BCA used a £25,000 unrestricted grant from the Postcode Lottery to support core costs. The Confident Connecled Citizens project was funded by the final year's funding from the National Lottery and together with new grants from the PAVO Social Value Fund, Numeracy Fund, Powys Community Endowment Fund and National Lottery Awards for All, this allowed BCA to continue to deliver the self-advocacy based project work planned for this year, resulting in a small deficit for the year of £153. This left £29.307 in unrestricted reserves at 31, March 2025. BCA ha5 a reserves policy of holding an operational reserve equal to 9 months operating costs; this level of reserves amounts to around 3 months operating costs. Unfortunately we have not been successful in securing any further funding for core costs and the BCA Board of Directors have taken the difficult decision to close most BCA projects a5 from I, September 2025 with the exception of the Theatr Wildcats inclusive drama project which will remain open until 31, March 2026 using funds restricted to this project, We are grateful to all our funders who have supported BCA'S work this year and in the previous 30 years. Reserves policy: The Directors have established a policy whereby BCA holds an operational reserve equal to nin¢ months operating costs. Page 4
BCA INDEPEIYDENT ADVOCACY SERVICES REPORT OF THE TRUSTEES (Continued) for the year ended 31 March 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also 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 Siandards (Uniled Kingdom Generally Accepted Accounting Practice). Company law requires the trn5tees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, 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 policie5 and then apply them consistently; observe the methods and principles in the Charities SORP. make judgements and eslimates that are reasonable and prudeni; state whether applicable UK Accounting Slandards have been followed, Subject to any material deparwres disclosed and explained in the financial slalemenls. prepare the financial statements on the going concern basis unless it is inappropriate to presume thal the charitable company will continue in operalion. The truslees are responsible for keeping adequate accouniin8 records that disclose with reasonable accuracy ai any time the financial position of the chariiable company 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 charitable company and hence for takingy reasonable steps for the prevenlion and detection of fraud and other IegularLtieS. Approved by the Iruslees and signed on their behalf by.. Marti Chaiman Dale Page 5
BCA INDEPENDENT ADVOCACY SERVICES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BCA INDEPENDENT ADVOCACY SERVICES I report to the charity trustees on my examination of the accounts of the company for the year ¢nded 31 March 2025 which are sel out on pages 7 to 16. Responsibilities and basis of report As the charity trustees of the company (and also ils directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Aci 2006 ('the 2006 Act,). Having satisfied myself 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 accounis as carried out under seciion 145 of the Charities Act 2011 ('th¢ 201 l Acl,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 201 l Act. nd¢penden¢ examiner's stgtement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me caus¢ 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 accounts do not accord with those records. or the accounts do not comply with the accounling 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 the accounts have not been prepared in accordance with the methods and principles of Ihe Statement of Recommended Practice for accounting and reporting by chariiies 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 accounls to be reached. W A Williams Bsc FCA W J James & Co. Chartered Accountants Bishop House l O Wheat Street Brecon Powys ZL q£)i9 Page 6
BCA INDEPENDENT ADVOCACY SERVICES STATEMENT OF FINANCIAL ACTIVITIES (including Incorne and Expenditure Account) for the year ended 31 March 2025 Unreslricted Restricted funds funds 2025 Tolal 2024 Total Notes Ineome Donations 2.165 580 2,745 2,222 Charilable aLrivilies.' Grants and contracts 25.000 68.965 93,965 55.349 Investment income 1.203 1,203 670 Other income 3,718 4,146 7,864 6.444 Tolal Income 32.086 73,691 105,777 64.685 Expenditure Charitable activities 32,239 71,203 103,442 126.443 Tolgl expenditure 32.239 71,203 103,442 126.443 NET MOVEMENT IN FUIYDS (153) 2,488 2,335 (61,758) Balances brought forward as at l April 2024 29.460 15,943 45,403 107,161 Balances carried forward as at 31 March 2025 29.307 18,431 47,738 45,403 Page 7
BCA INDEPENDENT ADVOCACY SERVICES (REGISTERED NUMBER: 06509168) BALANCE SHEET as at 31 March 2025 2025 2024 Note FIXED ASSETS Tangible assets 503 .396 CURRENT ASSETS Debtors Short term deposit5 Cash at bank and in hand 12 13 6,648 42,774 1.986 4,514 41,863 1,561 51,408 47,938 CREDITORS: Amounts falling due within one year 14 4.173 3,931 NET CURRENT ASSETS 47,235 44,007 TOTAL ASSETS LESS CURRENT LIABILITIES 47,538 45.403 FUNDS Unrestricted Restricted 16 16 29,307 18,431 29,460 15,943 47,538 45,403 The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ending 31 March ?025. The members have not required the company to obtain an audit of ils financial statements for the year ending 31 March 2025 in a¢¢ordanc¢ with Section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for: (a) ensuring thal the 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 financial period and of its profit or loss for each financial period in accordance with the requirements of Seclion 394 and 395 and which othenvise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicabl¢ to the company. These financial statements have been prepared in accordance with the special provisions 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 beha f of the board on in Weale Chairman Carol Tongue Treasurer The notes on pages 9 to 16 fonn part of these accounts Page 8
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 ACCOUNTING POLICIES Basis of accounting The financial statements have been prepared under the historical cost convention and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the Unit¢d 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 Act 2011, the Companies Act 2006 and UK Generally Accepted Accounling Practice. BCA Independent Advocacy Services meets the definilion of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The charity ha5 applied Update Bulletin l as published on 2 February 2016 and does not include a cash flow stateTnent on the ground5 that it is applying FRS 102 Section l A. The financial statements are prepared on a going concern basis under the historical c05t convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional 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 enlitlement, certainty of receipt and the amount can be measur¢d with sufficient reliability. Such income is only defeed when: The donor specifies that the grant or donation must only be us¢d in future accounting periods; or The donor has imposed conditions which must be met before the charity has unconditional entitlement. Investment income is recognised on a receivable basis. Income from charitable activities Tncludes income received under contract or, where entitlement to grant funding is subject to specific perfonnance conditions, is recognised as earned (as the related good5 or services are provided). Grant income included in this category provides funding to support activities and 15 recognised where there is entitlement. certainty of receipt and the amount can b¢ measured wilh sufficient reliability. Income is deferred when grants ar¢ received in advance of the event to which they relate. Volunteer5 and donated services and facililies The value of services provided by volunteers is not incorporated into these financial statements. Resources expended Liabilities 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 accnlals basis. Contractual arrangements and perfomiance related grants are recognised as goods or services supplied. Other grant payments are recognised when a constructive obligation arises that results in the paymenl being unavoidable. Costs of generating funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds. Charitable activities include expenditure associated with the provision of advocacy services and include both the direct ¢0S15 and 5UPPOrt Costs relating io this activity. Governance costs include those incurred in the governance of the charity and its assets, and are primarily associated wilh constitutional and statutory requirements. Support costs 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 2025 ACCOUNTING POLICIES (Continued) TAngible fixed asse¢s Tangible fixed assets are stated at cost. Depreciation is provided ai the following annual rdte in order to write off each asset over its estimated u5etul life.. Office equipment 20 % 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: UnrLJ.Ilricied gLneral.ftinds these are funds which can be used in accordance with the charitable objecis at the discretion of the trustees. Reslricledfundj - 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 restricted purposes. De,sixnaled.fynds these are funds sei aside by the trustees oul of unrestricted general funds for specific future purposes or projects, Going concern The trustees have decided to take thc ditficult decision to wind down the activities of the charity in the coming year. F.xisting projects will be completed but no new projects will be undertaken. These accounts do not include any adjustmenis to retlecl the fact that the company may not be a going concern. but the truslces do not consider that any such adjustments would have a significant irnpacl on the accounts for the year ended 31 March 2025. NET INCOMING RESOURCES FOR THE YEAR This is stated after charging'.- 2025 2024 Depreciation - owned assets Operating leas¢ rentals Accountants, charges 893 6.000 2,440 1,068 6,083 2.380 Pag¢ 10
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 GRANTS AND CONTRACTS Unrestricted funds Restricted funds 2025 2024 Revenue grants Restricted funds SelfAdvocary and People Firsl National Lottery Confident Connected Citizens Theatr Wildcats- Brecon Rotary Club Theatr Wildcals- Powys Welsh Church Acts Awards for All - Theatr Wildcats Community Foundation in Wales- Choir Cats PAVO Numeracy Fund Heolihy Live.1 Prvjecl PAVO Social Value Fund National Lottery Community Fund Walk the Plank Cultivate 33,690 33.690 32.932 250 4,991 15.629 15.629 .500 1,500 .500 18.146 18,146 13,176 1,500 1.000 Unrestricted funds P051code Community Trust 25,000 25,000 25.000 68,965 93,965 55,349 INVESTMENT INCOME 2025 2024 Bank and Buildin8 Society interest 1,203 670 OTHER INCOME 2025 2024 FIMRC employment allowance Theatr Wildcat subscriptions Other income 3,717 1,418 2,729 5,000 670 774 7.864 6.444 Page 11
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 M8rch 2025 ANALYSIS OF CHARITABLE EXPENDITURE Tot81 2025 Total 2024 Costs direetly allocated to getivities Staff costs Direct 20.951 Training costs Direct Evenl expenses Direet Communicalions Direet Publicity Direct Travel Direct Room hire & meeting Direct Art malerials & resources Direct Accountancy fees Direct Mentor fees Direel Bank charges Direct Insurance Direet AGM Expenses Dlrect Support costs allocated to aetivities 1,440 26,176 19,625 48 5,661 73.853 99.693 53 1.890 2.455 212 2,084 4.781 931 2,440 310 14 48 1,580 602 2.349 109 3.549 2,860 55? 2,380 80 146 1,824 138 535 66 253 220 1.637 38 615 1,216 689 460 208 518 350 269 60 224 205 3,188 2,090 153 1,323 153 1,823 105 500 105 Premises Depreciation Ol'fice expenses Usage Usage Usage 5,527 81 1.018 2,712 333 563 426 8.572 894 3,196 8,001 1.068 3.092 250 200 1,363 189 30.127 2,691 34.293 23,458 10,678 2,195 103,442 126,443 STAFF COSTS 2025 2024 Salarie5 and wages Social security costs Employer pension contributions DBS cliecks 67,218 3,717 2,737 91,487 6,377 1,709 120 73,853 99.693 No employee earned more than £60,000 per annum (2024: nil) The total amount of employee benefits received by key management personnel was £16,934 (2024 - £18,?01). The charitable company considers its key management personnel compromise the directors and the Chief Executive Officer. The average rnonthly headcount was 5 staff (2024: 6 Staff) and the average number of full time equivalent staff employed by the charity durin&i the year was 3 (2024.. 4). Page 12
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS ror lhe year ended 31 March 2025 REMUNERATION OF DIRECTORS AND CONNECTED PERSONS No directors. nor any person connected with them. received any r¢munerdtion from the Charity during the year (2024: none). RELATED PARTY TRANSACTIONS AND DIRECTORS, EXPENSES No directors (2024.. one) were reimbursed for travel costs by the charity during the year (2024: £90). There were no other related party transactions. io. TAXATION The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or seclion 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. TANGIBLE FIXED ASSETS Offjce Equipmenl Total At l April 2024 Additions 21,025 21,025 As at 31 March 2025 21,025 21.025 DEPRECIATION.. As at l April 2024 Charge for period 19.629 893 19,629 893 As at 31 March 2025 20,522 20.522 NET BOOK VALUE: As at 31 March ?025 503 503 As at 31 March 2024 1.396 1,396 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 2025 12. DEBTORS 2025 2024 Debtors Prepayments 4.808 1.840 2,691 1,823 6,648 4,514 13. SHORT TERM DEPOSITS 2025 2024 Monmouthshire Building Society CAF Investment Account Virgin Money Charity Deposit Account 5.414 5.785 31,575 5,209 5.368 31,286 42.774 41,863 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accruals and defe¢d income Other creditors 4.173 3.931 4.173 3,931 15. OPERATING LEASE COMMITMENTS The total futur¢ minimum lease payments under non-canrellable operating leases are as follow5;. 2025 2024 Expiring between one and two years 6,500 12,500 Page 14
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 16. RESTRICTED FUNDS Balanee asatl April Incoming Outgoing 2024 Resources Resources Movement in funds Balance 8sat31 March 2025 Transfers Powys People First Self Advocacy fund 3,161 Powys County Council General Advocacy 961 New Big Lottery Fund Powys People First Fund Healthy L.ive5 Project Thealr Wildca15 PA VO Small Health Fund PA VO Social Value Fund National Lottery Confident Connected Citizens Fund Powys Church Acts- Wildcats Fund Lloyds Bank Foundation Choir Cats Awards for All - Wildcats PA VO Social Value Fund 24 3,082 2.554 3.689 961 240 5.579 304 624 239 136 5,093 515 220 104 486 2.933 404 239 3,144 33.690 34,294 3,320 81 1,412 5.432 18.146 (604) 3.320 103 1,412 22 15,629 18,146 10.197 15,943 73.691 71,203 18,431 Restricted funds represent grants received for specific purposes. When the exp¢ndilure to which these granls relate is incurred il is cliarged lo the fund in the Sial¢m¢nt of Financial Activities. The Powys People First Self Advocacy fund was funded by Powys County Council until the end of March 2019, bul now holds income bienerated from facil itation f¢es, various small granls and money raised from Powys People First events. Powys County Council General Advocacy fund was a one year grant lo fund citizen advocacy, volunteer advocacy, self advocacy and peer advocacy. The Bib 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 the development of self-advocacy groups. This funding ended in October 2016. The Healihy 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 Live5 Project which aim5 to extend the knowledge of adults with a leaming disability about health i55ues, give opportunities for outdoor activilies. expand social networks and boost self-esteem and well-being. I'he Theatr Wildcals fund is funded by proceed5 from perfomances by the Theatr Wildcats inclusive drama group based in Brecon and sundry donations. The Powys Church Acts Wildcat5 fund is a one year grani to fund the Theatr Wildcats drama worker, rehearsal room hire and other expenses associated with the Theatr Wildcats drama group. The Powys Association of Voluntary Organisaiions Small Health Fund was a gr8nt to fund additional elemenis of the Healthy Lives Project. The Powys Association of Voluntary Organisation Social Value Fund grant was to fund a "Building New Links" project to facilitate meetings. social activities both in 'real life" and via Zoom. Page 15
BCA INDEPENDENT ADVOCACY SERVICES NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025 16. RESTRICTED FUNDS (continued) The Community Foundation5 Wales Choir Cats grant was a 3 year grant awarded in March 2022 to partly fund the Choir Cat5 singing group. The National Lottery Confident Connected Cilizens Fund is a 3 year project lo build on work staned during the Covid 19 lockdowns lo build confidence. make new connections and enable people with learning disabilities to become bett¢r infornied 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. The Award for All - Wildcais fund is a two year project to cover the salary of a drama worker, roorn hire eic The PA VO Social Value Fund 24 was a project to promote healthy eating, cooking, walking and well-being 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted Funds Funds Total 2025 Fund balances at 31 March 2025 are represented by: Tangible fixed assets Current assets Current liabilities 503 18,315 (387) 503 51,408 (4.173) 33,093 (3,786) 29,307 18.431 47,538 18. LEGAL STATUS OF THE TRUST The Trust is a private company limited by guarantee and has no share capital. In the event of the charity being wound up. the liability in respect of the guarantee is limited lo £ I per member of the charity. Page 16 BCA INDEPENDENT ADVOCACY SERVICES
DETAILED INCOME AND EXPENDITURE ACCOUNT for the year ended 31 March 2025 2025 2024 INCOME Donations Grants and contracts Deposit account interest Eveni income Theatr Wildcat subscriptions HMRC employment allowance Other income 2,745 93,965 1,203 2,337 1,417 3,717 393 2,222 55,349 670 670 5.000 774 105,777 64,685 CHARITABLE EXPENDITURE Salaries and national insurance Employer pension contributions Training and Lourses DBS checks Travelling expenses Event expenses Telephone Posta&)e Printin&y and stationery Art materials and resources Computer cosls Room hire and meeting expenses Publicity Rent, util ities and ¢leaning Insurance Repairs and maintenance Subscriptions Suiidry expenses Equipment hire Accouniancy Mentor fees Bank charges Deprccialion 70.936 2.737 53 180 2,084 1,890 1,369 1,085 1,248 93? 425 4,886 212 ,572 1,823 478 180 345 521 350 95.625 3,948 120 3,549 602 1,246 1,103 1.017 552 440 2,998 109 8,001 1.824 356 212 400 667 600 80 146 1,068 153 893 101,352 124,663 GOVERNANCE COSTS Accountants, charges 2.090 1,780 2,090 1,780 NET SURPLUS/(DEFICIT) FOR THE PERIOD 2,335 (61,758) This page does not fom part of the statutory financial statements Page 17