SWANin South West Advocacy Network SWAN ADVOCACY NETWORK TRUSTEES, REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Charity Number: 1125679 Registered Company Number: 06599429
SWAN ADVOCACY NETWORK Index to the Report of the Trustees and Financial Statements For the year ended 31 March 2024 Page Report of the Trustees Reference and Administrative Details Chairfs Introduction to the Annual Report and Financial Statements 2024 SWAN'S vision and mission Review of Charity Activities Performance report Training and Education Volunteering Partnership Working Legal Status and Charity Objectives Risk Management Responsibilities of the Board Public Benefit Financial Review, ReseNes and Investment Policy xiv. Trustees, Responsibilities v. 6-10 10 12-13 13-14 15 16 16 16-17 17 ix. Auditors, Report 18-20 Statement of Financial Activities (SOFA) 21 Balance Sheet 22 Statement of Cash Flows 23 Notes to the Financial Statements 24-32
Swan Advocacy Network Report of the Trustees The Trustees present their report and financial statements for year ended 31 st March 2024. Reference and Administrative Details Charity Name SWAN AdvccY NeOrk Charity Number 1125679 Company Registration Number 06599429 Trustees Ms Claire Tough Mr Alan Guyver Mr Peter Harding Mrs Lynda Corwin Mr Povanen Veerappapillay Mr Mahrus Jalil Mr Richard Davis Chair Treasurer (appointed November 2023} Chief Executive Vikki Holloway Registered Office Hi Point Thomas Street Taunton Somerset TA2 6HB Bankers CAF Bank Limited 25 Kings Hill Avenue West Malling ME19 4JQ Auditors A C Mole LLP Chartered Accountants and Statutory Auditors Stafford House Blackbrook Park Avenue Taunton Somerset TA12PX
Swan Advocacy Network Report of the Trustees Chair's Introduction to the Annual Report and Financial Statements 2024 l am pleased to introduce the annual report for SWAN for the year 2023-2024 and financial statements for the financial year ending March 2024. This year has been marked by significant and successful progress and impactful initiatives that continue to underpin our commitment to deliver on our vision and mission toward advocacy and client support in the geographical areas where we have an influence. Following our:Gomprehensive governance review and the implementation of the board workplan we have continued to reinforce our organisational'intégrity and strategic direction. Our Board Evaluation 'Day on the Isle ofwight in June provided a dedicated session for discussion and enhancement of our governance practices. The day also provided valuable insights into the operational business and fostered a culture of continuous improvement and an opportunity for Board development. Furthermore, Board representation at the workforce day in Dorset in Dember underscored our commitment to engaging with and understanding the needs of our frontline colleagues. This event was instrumental in fostering a stronger connection beeen the Board and the workforce, ensuring that our strategies are aligned with the needs and aspirations of our team. We are pleased to welcome new Trustees who will formally join our number at our AGM in November; their diverse expertise and fresh perspectives will continue to enrich our governance and decision-making processes. In addition to strengthening our leadership team, we have secured three new contracts for Dorset, including Bournemouth, Christchurch and Poole, West Berkshire and Portsmouth. These contracts align with our vision and mission and broaden our scope of influence. We welcomed colleagues who have joined us and will enable us to deliver enhanced seNices for our commissioners and support lo our clients. All of this would not be possible without the dedication and support of Vikki our CEO, and her senior team. Our thanks go to those who have worked tirelessly to secure a brighter, more stable future. In addition, we thank the support and generosity of our volunteers who enrich the quality ofthe services we provide. I thank our funders from individuals donations to grants from charitable trusts, for their generosity. we look forward to working and celebrating our fulure successes with you. Last but not least, I thank my fellow truslees for their invaluable help and support and the new opportunities for SWAN in the future. Claire Chair of Board of Trustees Iistr 2014
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 SWAN'S Vision SWAN is committed to furthering the human rights of individuals by helping people to access their rights. lead the lives they want to lead, live without fear of discrimination and be as independent as possible. SWAN Trustees and workforce are passionate and committed to the work that SWAN does recognising that 'everyone needs someone on their side,. SWAN'S Vision is: 'A world without discrimination, with tnje socialjustice, where people are treated as equals and have influence on the decisions that affect theirlives,. SWAN'S Mission SWAN operates in a competitive environment, delivering services to the most marginalised people in society and striving to ensure that access to rights operates on an equal basis. The people delivering SWAN services are passionate about their work and SWAN is an organisation that cares deeply about justice, fairness and independence. SWAN'S Mission is: 'To be a fairand inclusive employer. respected by all stakeholders fordelivering high quality, peon centtpd and innovate services that ensure equal access to rights, What we do Advocacy has its foundations in Human Rights, we support people to get the information they need to understand them. Everyone has the right ensure that their wishes are at the centre of decisions being made about them. Advocacy helps people to have their voices heard so that they can achieve the outcomes they want in their life. SWAN provides different types of advocacy to people in a variety of different situations and always seeks to enable as much independence as possible for every individual. Victim of Crlme Advocacy Service IVOCAS) VOCAS provides enhanced adult advocacy alongside practical and emotional support to victims of crime and anti-social behaviour across Avon and Somerset. VOCAS empowers and enables individuals to cope and recover from their experience as a victim of crime. Some of the cases are complex with multiple issues to be addressed. "A massive thanks.... You have both been amazing, always polite and always ready to speak to me when I needed you. I could nol have done it wilhout your help, and it really feels like your wort( is giving some olmy life back" Client
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Independent Mental Capacity Advocacy (IMCA) Our IMCA service provides independent advocacy for people who are deemed to lack capacity and have no-one else to represent them in decisions being made about their life. This may include where they live, what medical treatment they receive, what care and support they need or as part of 'protective measures, to ensure they are safe form harm or neglect. IMCA advocates also work with people who are subject to a Deprivation of Liberty Order (DOLS) Deprivation of Liberty Safeguards (DoLS} Advocacy is provided for people who experience deprivations of libety through their living accommodations andlor their care planning approaches. Advocates ensure that restrictions are necessary and proportionate, and that mental capacity and best interest decisions have been fairly made, or whether an application to the court of protection is necessary to challenge a decision. Some advocacy for DOLS is provided by IMCAS and some can be provided for by any paid or volunteer advocate who is appointed as the Paid Representative. All your advocates thal we have worked with provide excellent seryice. They are experienced, knowledgeable and dedicated to their clients. They are flexible when needed. approachable and easy to work with., Professional Independent Mental Health Advocacy {IMHA) IMHAS have a regular psence on wards to support people at tribunals. appeals, care plan meetings and those on ward rounds who have been detained under a mental health section, a Community Treatment Order or Guardianship, an informal inpatient at a mental health hospital or a Carer of a qualifying patient. Advocates help people to access records and legal support,. communicate wtth professionals and understand their rights in relation to their legal situation, their medication, and their right (or not) lo temporarily or pennanently leave the place of detention. IMHAS also facilitate 'Have your Say, meetings on wards to provide feedback on their experience and raise any issues to the ward. Independent Care Act Advocacy (ICAA) The Care Act of 2014 ensures that people who have 'substantial difficulty, in understanding the Care Act processes and have no other appropriate person to support them is entitled to an independent advocate. 'Substantial difficulty, may be due to a learning disability or a physical or mental health condition. The aim is to ensure an individual's wishes are at the heart of the process and to enable them to be involved as fully as possible. Independent Health Complaints Advocacy {IHCA) This service is provided to anyone over the age of 18 who has a complaint about any NHS funded Servi within the previous year. We support people to consider the outcome they would like from making the complaint and we adapt the level of advocacy support required during the complaint process to suit the individual. SWAN provides a range of self-advocacy tools for people to pursue their own complaint rf they feel able to do so. Health complaints can be long and complicated with many cases staying active for more than 12 months.
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 "I need to let you know that l am physically crying with relief. Today's meeting is astonishing for my brain(s). SWAN managed to filter through n7y gartJled/chaotic way of lrying to communicate and n7anaged to -without exception- capture EVER YTHING l am struggling with and put it in understandable concise form, without judgement, and secondly, my visitor (advocate) was the most decenl, understanding, warm, validating human being I have ever met." Client Community, Self or Generic Advocacy Community advocates work with individuals who have difficulty being involved in decisions that affect them due to leaming difficulties, physical or mental health issues, acquired brain injury and dementia. Advocates ensure that individuals are afforded fair and equal treatment through knowledge of all available options and access to relevant information and professional advice. This includes a wide variety of issues including benefits assessments, medical appointments, employment issues. gaining access to care and support, working with their care provider and making complaints. Other Community advocates work to promote and support self-advocacy within their localtties for people with a range of disabilities, commonly shared experiences and concerns. This advocacy support is accessed through our Be Heard projects. (please see volunteering) Non-instructed Advocacy Non-instructed advocacy uses different approaches when an advocate is representing a person who is unable to instruct andlor consent to advocacy provision. The approaches used focus on all or some of the person's circumstances. for example, their unique needs and views or the appropriateness of their care or accommodation services or as part of formal health and social care decision making to ensure the person's views are at the heart of these processes. Not all advocates will use non-instructed advocacy, but it is an important part of independent advocacy knowledge and non-instructed advocacy training is provided to all active advocates. "Advocate helped me to have a better understanding of the clienl and they managed to open a line of communication that we were slwggling with." Client Children and Young People's Advocacy (CYP CYP supports children and young people who are looked after, within child safety legislation orwho are receiving health & social care services. SWAN does not hold a current CYP Service. but many advocacy InStanS occur where children and young people have a right to access advocacy in other situations. These include IMHAS who work with young people detained on ward and young people who are transitioning to adult social care services and have a right to access a Care Act Advocate. IMCAS may also work with young people aged 16yrs+ as Be Heard Community Advocates.
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Performance Report Our Goals and Performance during 2023-2024 SWAN has developed the following strategic goals to further the charitable objects of the organisation and deliver its Vision and Mission. 1. Embed organisational resilience by generating financial and people capacity to increase its outcomes and impact 2. Enhance our profile, build our reputation and expand our geographical footprint in the South-west and nationally 3. Increase our influence, capacity and ability to ad though the development of strategic alliances and partnerships The achievement of the strategic goals will increase revenue, efficiencies, collaboration and advocacy awareness through a broader geographical footprint.. Furthermore, it will encourage a healthy workforce through strong retention and cultural cohesion. The cultural foundations of SWAN are of vital importance and built on trust, accountability and personal responsibility which is a tangible thread through all that we do, underpinning relationships, decisions and behaviour. Top Issues Supported Rights under the Mental Capacity Act Supporting people to be at the centres of decision- making processes Rights under the Mental Health Act Supporting people to be fully involved with and challenge their care and trealment Access to Health and Social Care Supporting applications for Needs and Care Assessments Health and Social Care Complaints Supporting people to use formal processes regarding their health or social care expertence Parents Advocacy Supporting parents with additional learning need5 who are wrthin children and family services SWAN delivers advocacy in the South of England and in 2023-24 expanded its geographical footprint through the awarding of advocacy contracts in Dorset, Bournemouth, Christchurch and Poole, West Berkshire and Portsmouth. This adds to SWAN'S existing portfolio of Somerset, North Somerset, South Gloucestershire, Bath and North East Somerset, Isle of Wight and Bristol. We aim for a local and responsive approach with hub and office spaces, working closely with Commissioners and tailoring the services to the individual requirements ofthe contracts.
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 South Glos, and NE So West Berkshire Somersgt ' Dorset& BCP J4 Isl• of In working toward achieving the strategic goals during financial year 2023-24 SWAN held 9,249 active cases and received 6.517 referrals from partner organisations and self-referrals. During this time SWAN supported through the following themes.. 364 1073 Care Act- 1073 442 Generic - 442 IMCA- 989 3175 989 IMCA DOLS 945 IMHA - 2030 945 .t IHCA- 231 Paid Representative - 3175 231 Victims of Crime- 364 SWAN operates a 'no wrong door, ethos and individuals can a¢¢ess our services through a variety of means. OurAdvocacy Support Team who receive referrals into SWAN are highly experienced in assessing eligibility and communicating with vulnerable people. They provide support to clients through first response advocacy, triage and expert sign-posting. During the financial year the team answered a total of 9,035 calls and spent the equivalent of 20 days. 8 hours and 52 minutes talking time with clients.
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 During 2023-2024 our largest number of referrals related to mental health, followed by dementia, as seen below.. 2WO 1851 iooo 46¢ 1600 4tr? 1400 1200 304b 1085 27 iooo 2511 800 600 SL13 400 309 iOE> 200 241 4J O¥) LD PD MH A8in8 SWAN spent a total of 61,824 hours on the different types of advocacy, categorised below.. 4590 8227 Care Act - 8227 Generic- 4032 4032 IMCA- 5504 23085 5504 IMCA DOLS 6544 IMHA- 12493 6544 I IHCA- 1936 Paid Representative - 23085 Victims of Crime - 4590 1936
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Safeguarding our clients are an important part ofourwork and advocates remain vigilant in raising safeguarding alerts. During 2023-24 advocates raised 116 concerns in the following categories.. Financial 14 Domestic- I li Physical - 18 18 Neglect- 34 Psychological 4 Suicide - 22 Sexual - 11 Organisational Discriminatory Emotional Pro-active Safeguarding In March 2023 we attended the Somerset Council Safeguarding conference. We provided a workshop alongside other workshop providers to highlight the benefits and purpose of involving Independent Advocacy in safeguarding procedures. SWAN had an information stall throughout the day with information and guidance for professionals on making referrals, working with independent advocacy and the role of the independent advocate. SWAN delivered a webinar at Stop Adult Abuse Week in November regarding the role of the advocate in safeguarding which focussed on a case study about self-neglect. Positive feedback wa5 given from all who attended. How SWAN lfved its Values Our Values are central to our approach and the work we do on a daity basis. We work hard to ensure that we demonstrate our commitrnent to them in all of our work- Inclusivity we work with people to find the best way to deliver advocacy to them and their communities. In 2023-2024 we delivered Be Heard Projects to support people who weren't entitled to statutory advocacy to develop self-advo¢a¢y skills and confidence. Innovation we are independent from other agencies meaning we can determine new ways to deliveradvocacy in the way that people need it. During the reporting period we supported individuals to develop person directed Advocacy Plans and provided advocacy coaching session5.
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Impact- we find new ways to measure our impact and use that information to improve what we do and how we do it. During the financial year, in partnership with experts by experience to ensure accessibility, we launched our bespoke online client outcomes surveys for all contacts and projects. Impartiality - In 2023-24 we continued efforts to ensure advocacy is accessible to everyone to ensure everyone can access social justice. This included prisoners, homeless people and those at risk of homelessness and individuals subject to hate crime. Training and Education SWAN'S in house training continues to be an excellent resource ensuring that all advocates are appropriately trained in Independent Advocacy and receive regular workshops to upskill on all disciplines. During 2023-24 SWAN registered 23 members of staff to complete the Independent Advocacy Qualification and as of March 2024 75 % of advocacy stsff were qualified or qualifying. Furthermore, the whole workforce complete mandatory training in Safeguarding., GDPR., Health and Safety and Equality, Diversity and Inclusion. During 2023-24 SWAN welcomed Mental Capacrty Act and other legal updates and training from Butlers LLP. External development for the workforce was also provided on a variety of topics including.. Staff Autism Awareness delivered by an Expert by Experience Human Rights Training delivered by the British Institute of Human Rights IMHA for Children and Young People delivered by NYAS Trauma Infomied Practice delivered by Change of Perspective Working with neurodiversity delivered by Neurobox SWAN works in partnership with other organisations to provide valuable advocacy training and information. During 2023-24 SWAN were invited as a guest speaker at a variety of events including.. Somerset Council Safeguarding Adults Board multidisciplinary conference Continuing Health Care conferen¢e- Somerset Council Universtty of West England for social work students and trainee Best Interest Assessors SWAN provided two 'lntroduction to Advocacy, training sessions to Somerset Local Authority newly qualified social workers which was well received and attended. Social work students at Yeovil College received an introduction to Independent Advocacy teaching session from our Social Work Practice Assessor I Service Manager. SWAN also contributed the advocacy element for Adult Social Care online social care staff training for South Gloucestershire Council- Co-produced the Easy Read in-house Health and Safety training and provided 52 workshops to staff from multiple trainers, including Experts by Experience, to upskill the workforce. 'I've learned about advocacy arpd really making sure that the service users are able make their own decisions about Iheirlives." Social Work Student 10
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 "Having a meinber of slaff from an advocacy seryice speak first hand lo students provides insights that I cannot easily replicate as a social WO lecturer... coming together as professionals wilh different backgrounds also helps students understand some of the challenges associated with multi-agency working and the unique role that independent advocacy plays in person cenlred planning.. Social Work Lecturer UWE Volunteering SWAN is complimented by our volunteers and experts by experience, who selflessly give their time to provide support to individuals and add value to our services. Our volunteers progress through a bespoke and dedicated volunteer induction and training programme and some volunteers go on to become paid members ofstaff. During 2023-24 SWAN recruited 17 volunteers and benefitted from 524 hours (excluding student placement hours) of volunteer advocacy. Projects and placements that SWAN volunteers have contributed to include- Be Heard Programmes Be Heard in Somerset which was held at the Recovery College was co-delivered by our volunteer peer advocacy coach and provided 40 hours of Be Heard workshops to people who have experienced mental ill health. Be Heard Autistic Adults included an Advisory Group of three Experts by Experience and two extemal professionals who met and discussed all aspects of the project from leaflet design to the lay out of the tool kits. The was delivered by six volunteers who supported 19 individuals with 103 hours of advocacy coaching 'We are delighted with the seThice you have been offering via the Be Heard project. The experts who have received support have given often glowing views." Professional "I don't think you all quite understand what this seNice has done for me. l also don't think you will ever know just how much this has helped me change myself. I mention this because besides the issues I was facing this seThice has given me the room to work on myself and those I love the most. It's given me hope and a will to do some things to impmve my life. It's just given my head some space. I will never be able to show you all the Ènje extent to which this helped and best of all it still is. Client
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Experts by experience are critical to ensure that the work we do is accessible. SWAN has created an advisory group of experts by experience in Somerset to aid us in co-producing aspects ofour service. The group has four neurodiverse members, one member with a learning disability and one memberwith a physical disability. SWAN has also benefitted from the recruitment of a volunteer with a learning disability who supports our work creating accessible information for people with learning disabilities and helps us at the office, and a volunteer with autism to be an Advocacy Coach on the Autistic Adults project. They a150 provided Autism Awareness training to our staff. Two volunteers progressed on to paid positions within SWAN, 1 of whom had been out of work since 2007, but volunteering gave her the confidence to look for full time paid employment again. Partnership Working Every Victim Matters Stand Against Racism and Inequality (SARI)'s National Lottery funded Every Victim Matters (EVM) service continued this year. EVM is a hate crime awareness and support service in Somerset, North Somerset and Bath and North East Somerset {BaNES). Once again SARI partnered with SWAN and The Diversity Trust to deliver the hate crime awareness element. In-person Empowerment sessions were delivered to North Somerset Disability Access Group and People First North Somerset's Speaking Up Group. At these sessions all attendees reported an increased understanding of hate crime, how to report it, and where to get further support. "It's good to know help is out there, and how to ac¢ess it" Member of North Somerset Disability Access Group Online training was delivered to Alliance Homes and SWAN contributed to the'open Access, virtual sessions led by SARI with The Diversity Trust, the online Interfaith Round Table and an open access virtual Hate and Mate Crime session. Autistic Adults Project SWAN worked collaboratively with SASS (Somerset Autism Spectrum Service) to develop and deliver the Be Heard for Autistic Adult5 Project. SASS is a specialist multidisciplinary NHS team comprising of Psychology, Nursing, Occupational Therapy and Administration, Spark Somerset (an organisation that provides information, advice, training and support to Somerset's voluntary sector) and local autistic adults. Following this consultation SWAN was awarded funding to provide the Autism Advocacy pilot project. The relationship with SASS and Spark has been maintained and SWAN have become members of the original steering group responsible for creating the pilot proposal. From launch date on 1 st September 2023, fifteen Autistic adults were referred into the seTvice and six Volunteer Advocacy Coaches were recruited and trained, Some of them also being Autistic and others having professional or personal experience of supporting Autistic adults. "Many thanks for accepting my ferraIs. I'm not sure how us and our clients ever managed without this servicel" Professional 12
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 "My experience with the Be Heard Advocacy scheme has been brilliant thus far. After every referral, I receive a prompt email confiming the receipt of the referral. I have then been kepl informed and up to date of any developments e.g., the person being allocated, and have been asked for advice regarding clients where necessary. It is great to be collaborating and sharing inforn7ation in this way to support client outcomes. Very much appreciated, Ihank you for all your hard workl" Professional ARC England Training Partnership SWAN has its own internal assessors and work in partnerships with ARC England Training Centre, to provide training for the Independent Advocacy Qualification. The partnership with ARC England is now established and all advocates requiring qualification are registered with them. Two qualified TAQA assessors from SWAN work closely with ARC England to directly provide assessor tasks for qualfying SWAN staff whilst under the guidance and requirements of the ARC England registered Training Centre. SWAN is grateful to all its partners for the work we do together. MEEr VON& SOMERSET bL'I'k.%l iiii, BCP -9 Dorset Portsmoiith Covn¢il cob, ARC EJ2 disaknlity Bta confident THE DIVERSITYTRUST SOMERSET /1:" SPARI< vocacy,: England COMMIThED 1n5p.fingcnmUTh.treS Legal Status and Charity Objectives Swan Advocacy Network is a company limited by guarantee 06599429 incorporated on 21st May 2008 and registered as a charity 1125679 on 1st September 2008 with the legal framework set out in the governing documents, the Memorandum and Articles of Association. Prior to this, from 1999 Swan Advocacy operated as an unincorporated charty under the name of South Wiltshire Advocacy Network. For the purposes of the registered company and legal requirement5, it is referred to as'swan Advocacy" however the charity now trades as 'SWAN' (South West Advocacy NeOrk). 13
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Objectives of the Charity SWAN'S objectives are expressed in the governing document, as follows: The objects for whh the Company is established are.. a) the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship, or other disadvanlage in particular but not exclusively by the delivery of advocacy, money management and debt counselling. b) the advancement of education in particular but not exclusively through the delivery of self-advocacy, training and end of life planning. c) the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and dwersity, in particular but not exclusively by the provision of statutory advocacy and victim support seNices. Primanly, but not solely, in counties across the South West of England or adjoining the South West. Under Charities Act 2011, Public Benefit requirement, Trustees have a duty to report on how SWAN meets its charitable objectives for the public benefit. The strategic report provides information on how SWAN has achieved this primarily delivered through the provision of advocacy and during 2023124 SWAN provided 59,754 advocacy hours and helped 6,264 individuals to have their voice heard. Governance The Trustee board is responsible for the governance of the Charity and ensuring that it delivers its objectives. Operational management is delegated by the Trustees to the Chief Executive who is accountable to the Board. The Trustees are also Directors of the company for the purpose of company law. All Trustees are appointed through a transparent recruitment and selection process and are elected to the Board at the annual AGM. The skills and experience required for the organisation is reviewed through annual board appraisals and in 2023 an extemal Governance Review against the Charity Code of Governance was commissioned. The review noted that SWAN has very recently transitioned from being a small charity to a larger one which creates certain challenges. The report stated that 'Despite the resourcing challenges, SWAN has made signifiGant progsS. It has many of the right mechanisms in pla, in development, orplanned,. During the reporting period, the Trustees met formally four times for Board meetings and held an AGM in November. The meetings were all in person at the Head Office in Taunton. The Chief Executive and the Director of Finance and Central Services attend all Board meetings and other members of the Senior Leadership Group attend as required. The Board held two further evaluation days, one in Taunton and one on the Isle of Wight where presentations and discussions with other members of the Senior Leadership Group take place. A full workforce event was held in December giving Trustees the opportunity to meet with the entire workforce. Due to the size of the organisation and the Board, there are no sub-committees, and all information is discussed at Board level. This is kept under review as SWAN continues to grow. A Trustee Task and Finish Group with members from the Board is enacted when there are specific pieces of work to undertake. In April 2023 all Trustees completed Governance Training for Boards. 14
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Risk Management A comprehensive Board Assurance Framework and Strategic Risk Register is in place and is agreed on an annual basis. Trustees reviewthe major risks to the organisation on a quarterly basis at Board meetings. Systems are in place to monitor, and control identified risks to mitigate the impact they may have on the Charity. The Senior Leadership Group review the operational and strategic rrsks on a systematic basis by way of standing agenda items to ensure that current and emerging risks are considered regularly and raised to the Board if required. The Governance review ststed.. 'The Business and Risk Assurance Framework is a set of robust decision-making processes that arp subject to constant refinement,. In April 2022 SWAN was reaccredited for a further three years with the Advocacy Quality Performance Mark (AQPM), the only accreditation specifically aimed at Advocacy organisations. The organisation continues to monitor progress against the stsndards. In September2023 SWAN was awarded the Charity Excellence Framework Quality Mark, an annual accreditation process that compares organisational performance and governance with sector averages. We achieved an overall performance rate of 750/0, an increase of 11 % and 730/0 for governance, an increase of 80h on previous results. This continues to be a work in progress through ongoing Board and organisational development activities. SWAN partners with SSG Health and Safety advisers who conduct a comprehensive annual audit of the organisations Health and Safety policies. procedures and processes. The 2023-24 audit demonstrated that SWAN is compliant with no major issues and that minor areas for improvement are addressed. Organisational structure and people The operation of the organisation is delegated to a full-time Chief Executive who is supported by a Senior Leadership Group including Director of Business Development and Marketing and a Director of Finance and Central Support," Head of Services who lead on day-to-day operations, a Volunteer Manager and a Training Manager. SWAN has a head office in Taunton and two hub offices, one in Bristol and one on the Isle of Wight. Since the awarding ofthe contract for Dorset, Bournemouth, Christchurch and Poole a new office will be opening in the Dorset area. During 2023-24 SWAN employed on average 119 staff which equated to 81.5 full time positions and the work of the Charity has been enhanced by the recruitment of 17 volunteers. SWAN staff and volunteers have a wide array of skills and experiences, all advocates are either qualified or registered to complete the required level of training in Independent Advocacy. SWAN continues to expand, and accredited management training is in place for all managers within the organisation. Between October 2023 and January 2024, 13 managers attended the Instilute of Leadership bespoke and accredited 8-week managers programme, delivered by Access2hr. SWAN is committed to ensuring that all staff and managers have the skills required to enable them to thrive and enjoy their working life within the organisation. As an organisation we are committed to Equality, Diversity and Inclusion (EDI). We have a Workforce EDI Group which includes a Trustee and wotkforce members from all delivery areas, representing all diversity streams. This year the group planned how we can better capture service demographics, worked to ensure our organisational strategy included specific EDI targets, consulted on relevant organisational policies and procedures including our Menopause Policy and identified and sourced specialist training. At the December 2023 workforce event, the workforce committed to developing Team Charters to focus on creating posltive working relationships and supporting the introduction of new people into SWAN. This remains a living process. 15
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 Remuneration Policy for Staff Employee salaries are set at a specific scale and level, which allows for progression in the role at a salary which is reflective of similar organisation's pay. An incremental rise is considered every April following the completion of a positive appraisal review. Any substantial changes to remuneration are agreed by the Board as required. An adjustment of 40/0 Cost of living increase was made to the SWAN pay scales for 2023-24 and incremental rises were paid where eligible. SWAN staff pay is determined by the pay scale for all employees except for the Chief Executive whose pay is detemiined by the Board. Responsibilities of the Board SWAN Board of Trustees, who are directors of the company, work closely with the Chief Executive to set the strategic direction of the organisation. It is their responsibility to safeguard the assets of the Charity and ensure the financial ststements comply with the relevant acts and legislation. Trustees volunteer their time, skills and expertise freely and receive no financial benefit from the charity, expenses that are incurred may be reclaimed and these are disclosed as required. Company law requires that Trustees must not approve the financial statements unless they are satisfied thatthey give a 'true and fair, view ofthe income and expenditure and financial state of affairs ofthe Charty. The Trustees must keep proper accounting records that disclose the financial posrtion of the charity with reasonable accuracy at any given lime. Public Benefit The trustees consider that they have complied with their duty under the Charities Act 2011 to have regard to the public benefit guidance issued by the Charity Commission. The advocacy services provided by Swan Advocacy directly benefit those in society who are at their most vulnerable, due to age, illness, disability. in poverty or are socially excluded or a situation that they find themselves in e.g. bereavement, victim of crime. SWAN works within its charitable objectives to support people to have a voice, to uphold their rights, to prevent discrimination and to gain the support and care that they need and are entitled too as well as resolve complaints, concerns and difficulties. As well as our direct beneficiaries a wide range of others in society in general benefrt, including those who come into contact with and care for our direct beneficiarie5. Often the role the advocate has undertaken will influence and change working practice with statutory or other care providers thus benefiting the wider society and communities we work in. We work with our commissioners to identify gaps in provision and any barriers to people receiving the support and care they are entitled too. We believe that it is important to promote the benefits of non-statutory services with ourcommissioners. in terms of early inteNention, preventative support and building personal and community resilience. In addition to supporting clients to find resolutions to issues, clients tell us that receiving advocacy support enables them to feel more empowered. take control of their lives and the learning of self-advocacy skills and approaches assists them in their future lives. Financial Revtew, Reserves and Investment Policy Details of Swan Advocacy's activities in 2023124 is shown in the statement of financial activities on page 21. We continue to win new business and retain existing business by providing high quality, effective, efficient and value for money services. 16
Swan Advocacy Network Report of the Trustees For the year ended 31 March 2024 The Board have examined the charity's requirement for reserves considering the main risks facing the organisation, such as cover of costs that might arise from sudden end of contract and to ensure sufficient cash flow to finance current operation. Our continual regular forecasting will ensure we monitor income, expenditure and our reserves to ensure we meet changing obligations. Swan Advocacy holds cash in excess of working capital required within our CAF gold account. The amounts of interest earned during the year was £8,721 (2023 £2,931). Our investment policy is such that we ensure that our excess working capital is available for use at all time Trustees. Responsibilities The trustees (who are also directors of Swan Advocacy NeOrk for the purposes of company law) are responsible for preparing the Trustees, Report (incorporating the directors, report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of 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 United Kingdom accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Gharitable charity will continue in business. The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable 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 taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware.. there is no relevant audit infomiation of which the charitable company's auditors are unaware- and the Trustees have taken all the steps they ought to have taken to make themselves aware ofany relevant audit information and to eslablish that the auditors are aware of that information. Signed on behalf of the Trustees Claire Tough Chair of Trustees er Treasure Iistr 2021F 17
Swan Advocacy Network Independent Auditors. Report to the Trustees of SWAN Advocacy Network For the year ended 31 March 2024 Opinion We have audited the financial statements of Swan Advocacy Network ("the charitable company.) for the year ended 31 March 2024 which comprise Slatement of Financial Activities, the Balance Sheet. the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements.. gtve a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its income and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Charities Act 2011. Basis for opinion We conducted our audit in accordance with International Standards on Auditing {UK} (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identtried any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Swan Advocacy Network's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. Our SponSIbl11t[eS and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the annual report, including the trustees. report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent othetwise explicitly stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other informalion is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 18
Swan Advocacy Network Independent Auditors, Report to the Trustees of SWAN Advocacy Network For the year ended 31 March 2024 Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Annual Report. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion,. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us., the financial statements are not in agreement with the accounting records and returns., certain disclosures of trustees, remuneration specified by law are not made, or we have not received all the information and explanations we require for our audit., Responsibilities of the Trustees As explained more fully in the Trustees, Responsibilities, Ihe Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible forassessing the company's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the Trustees etther intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. AuditOTS' responsibilities for the audit of the financial statements We have been appointed auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our prOdureS are capable of detecting irregularities, including fraud is detailed below: Identifying and assessing potential risks of material misstatement due to irregularities We considered the following when identifying and assessing risks of material misstatement due to iegUlar1ties, including fraud and non-compliance with laws and regulations: the legal and regulatory framework in which the charitable company operates the sector in which the charitable company operates the control environment and controls established to mitigate such risks the results of our enquiries of management about their identification and assessment of risks of irregularities 19
Swan Advocacy Network Independent Auditors Report to the Trustees of SWAN Advocacy Network For the year ended 31 March 2024 discussions with the audit engagement team about where fraud might occur the incentives for fraud. Laws and regulations which are considered to be significant to the charitable company include those relating to the requirements offinancial reporting framework FRS102, the Companies Act 2006, the Charities Act 2011, UK tax legislation, employment law and health and safety. In addition, we consider other laws and regulation which may not directly impact the financial statements but may impact on the operation of the charitable company. As a result of these procedures we concluded, in accordan with International Auditing Standards, that a risk in relation to the potential for management override of controls existed. Audit responses to risks identified We undertook audit procedures to respond to the risks identified. and designed our audit testing to respond to these risks. The additional procedures we undertook included the following.. gaining an understanding of the charitable company's procedures for ensuring compliance with laws and regulations testing the appropriateness of journal entries and other adjustments considering whether accounting estimates were indicative of potential bias considering whether any transactions arose outside the normal course of business making enquines of management corroborating our enquiries through review of Board Minutes and correspondence. We also communicated relevant laws and regulations and potential fraud risks to all engagement team members and remained alert to any indicators of fraud or non-compliance with laws and regulations Ihroughout the audit. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at.. www.frc.or .uklauditorsres onsibilities. This description forms part of our auditor's report. A C Mole LLP is eligible for appointment as auditor of the charitable company by virtue of its eligibly for appointment auditor of a company under section 1212 of the Companies Act 2006. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. A C Mole LLP Chartered Accountants and Statutory Auditor Stafford House Bla¢kbrook Park Avenue Taunton Somerset TA12PX Date: IIStr 20L* 20
Swan Advocacy Network Statement of Financial Activities (Incorporating the Income and Expenditure Account) for the Year Ended 31 March 2024 Unrestricted Funds Restricted Totsl Funds Funds 2024 Total Funds 2023 Notes Income from: Donations and legacies 155 155 42 Charitable activtties- Revenue contracts and grants Fee income 2,639,616 273,667 23,465 2,663,081 273,667 1,863,063 184,704 Investment income 8,721 8,721 2,931 Other income 12,021 12,021 1,875 Total income 2,934,180 23,465 2.957,645 2,052,615 Expenditure on: Charitable activities 2,783,541 23,465 2,807,006 2,009,347 Total expenditure 2,783,541 23,465 2.807,006 2,009,347 Net income and Net movement in funds 150,639 150,639 43,268 Reconciliation of funds Total funds at 1 April 2023 669.145 669.145 625,877 Total funds at 31 March 2024 10 819,784 819,784 669,145 All of the charity's operations are classed as Continuing. The charity has no recognised surpluses or deficits other than the net income for the year. The movement on reserves is shown above. The notes shown on pages 24 to 32 form part of these financial statements. 21
Swan Advocacy Network Registered Company Number: 06599429 Balance Sheet as at 31 March 2024 Notes 31 March 2024 31 March 2023 Fixed Assets Tangible assets Investments 20,860 16,226 20,861 16,227 Current Assets Debtors Cash at bank and in hand 446.192 436.690 882,882 271,036 432,297 703,333 Creditors Amounls falling due within one year 83.959 83,959 50,415 50,415 Net Current Assets 798.923 852,918 Total Assets Less Current Liabilities 819,784 669,145 The Funds of the Charity: Unrestricted Funds 10 819.784 669,145 Total Charity Funds 10 819,784 669,145 These accounts have been prepared in a¢¢ordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and with the Financial Reporting Standard 102. The financial statements were approved by the Trustees and signed their behalf by.. Claire Tough Chair of Trustees Treasurer Date: Ilst 101 The notes shown on pages 24 to 32 fomi part of these financial statements. 22
Swan Advocacy Network Statement of Cash Flows for the Year Ended 31 March 2024 Notes 31 March 2024 31 March 2023 Cash flows from operating activities Net cash provided by l (used in) operating activities 15a 20,032 (3,583) Cash flows from investing activities Interest from investments 8,721 2,931 Purchase of equipment {24,360) (8,851) Net cash (used in) investing activities (15,639) (5,920) Change in cash in the reporting period 4,393 (9,5031 Cash at the beginning of the reporting period 432,297 441,800 Cash at the end of the reporting period 15b 436.690 432,297 The notes shown on pages 24 to 32 form part of these financial statements. 23
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 Accounting Policies . Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (issued October 2019)- (Charities SORP (FRS 102}), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless stated otherwise within these notes. b. Publlc benefit entity Swan Advocacy meets the FRS102 definition of a public benefit entity- . Going concern The financial statements have been prepared on a going concern basis as the trustees consider that the charity has adequate resources to continue in operational existence for the foreseeable future. d. Income i) Voluntary in¢ome Voluntary income received by way of donations and gifts is included in full in the Statement of Financial Activities ('SOFA") when received. li) Revenue contracts and grants Revenue grants are recognised in the period in which they are receivable. Contract income is recognised in the period in which it is receivable and when the contract service has been provided. Contract income received in advance is deferred. e. Expenditure The charty's cost of operating includes staff costs, rent and other related costs. Such costs are allocated between charitable activities, fundraising and support costs. All costs are accounted for on an accruals basis. Costs include attributable VAT which cannot be recovered. Costs are allocated to different acttvities on the basis of staff time spent in each type of activity. f. Pension costs The charity contributes amounts between 30/0 and 60/0 of salary to individual personal pension arrangements for members of staff. The pension cost represents the employer contributions payable by the charity to these funds. g. Tangible flxed assets Fixed assets are capitalised and depreciated over their estimated useful lives. The rates applicable are as follows". Office Equipment 200/0 on cost Computer Equipment 330h on cost Fixed assets are reviewed for impairment if evidence comes to light that the recoverable amount of a functional fixed asset is below its net book value. h. Leases Rentsls payable under operating leases are taken to the statement of income and expenditure on a 5traight- line basis over the lease term. 24
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 Accounting Policies (Continued) i. Funds The charty maintains various types of funds as follows.. Restricted funds are those which are used in accordance with specrfic restrictions imposed by donors or which have been raised by the charity for particular purposes. Unrestricted funds are funds which are expendable at the discretion of Trustees in furtherance of the objects of the charity. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. j. Debtors Debtors are measured at the amounts the charity anticipates it will receive from a debt. Prepayments are valued at the amount prepaid. k. Cash at bank and in hand Cash at bank and in hand includes cash and cash on deposit. l. Creditors Creditors are recognised when the charity has an obligation to transfer economic benefrts to a third paty. Creditors are usually recognised at their settlement amount or the amount received as an advance payment for goods or services it must provide. m. Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transadion value and subsequently measured at their settlement value. n. Consolidated financial statements The financial statements are single entity accounts. The charity is exempt from the requirement to prepare group accounts as the subsidiary company is currently dormant. Investment Income Total 2024 Total 2023 Bank and other interest receivable 8,721 2,931 Income: Revenue Contracts and Grants Unrestricted Funds Restrl¢ted Funds Total 2024 Total 2023 Contracts 2,639.616 2.639,616 1,863,063 Grants 23,465 23,465 2,639,616 23,465 2,663,081 1,863,063 25
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 Expenditure Staff Costs Other Costs Depreclation Total 2024 Total 2023 Charitable Activities 2,454,948 332,331 19,727 2,807,006 2.009,347 Total Expenditure 2,454,948 332,331 19,727 2,807,006 2,009,347 In 2023 the analysis was £1,729,984 staff costs, £268,792 other costs and £10,570 depreciation. Expenditure is stated after Charging: 2024 2023 Depreciation Trustee indemnity insurance Audit fee Operating lease rentals - propety 19,727 527 5,640 14,514 10.570 475 6,300 33,641 Staff Costs: 2024 2023 Wages and salaries Social security costs Pension costs Travel Recruitment and training Redundancy 1,974,428 152,165 101,853 123.085 87.354 16,063 2,454,948 1,424,368 112,802 73,198 67.874 51,742 1,729,984 Analysis of governance and support costs staff costs Other costs Governance Total Wages and salaries General office costs External audit and accountancy fees 2,454,948 6,041 2,460.989 340,377 5,640 2,807,006 340,377 5,640 11,681 2,454,948 340,377 The charity identifies the costs of its support function and govemance. Wages and salarie5 are allocated to specific activities on the basis of time. General office costs are either allocated directly to specific activities or apportioned on the basis of time. Support costs and governance activities are ultimately apportioned across the fundraising and publicity activrties and charitable activities. The key management personnel of the charity Comprise the trustees, Chief Executive, Director of Operations, Director of Income Generation and Director of Finance and Central Service. The total employee benefits of the key management personnel is £152,972 (2023= £149,561). 26
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 Expenditure {continued) The average monthly number of employees (employee head count) during the period was 102 (2023: 76). Employees are involved in advocacywork, management, administration and fundraising. No employee earned more than £60,000 (2023: none). In addition to the employed staff SWAN is dependent on volunteer advocates to provide its service during the year. Volunteers undertake a variety of roles within Swan Advocacy and Contribute their time, skills and experience for the benefit of the organisation and its beneficiaries. Primarily volunteers are advocates supporting clients on a 121 basis to resolve their particular issues and ensure their rights are protected and their voices heard. Volunteers also undertake other tasks such as administration, marketing and fundraising. Volunteers add significant value to the services delivered by Swan and enrich the organisation through their diverse skills, experiences and interests. No Trustee received any remuneration for services as a Trustee (2023.. none). Travel and meeting expenses for 2 Trustees of £365 {2023.' 2 Trustees - £561) were reimbursed during the year. No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the Charity during this period (2023-. none). The charity paid pension contributions to a range of personal pension funds on behalf of staff members. All of these schemes are defined contribution schemes where both the employer and the employee make contributions. At the year end contributions of £24,276 {2023.. £8,971) were unpaid. The charty has total commitments under operating leases expiring as follows: Premises 2023 £11,000 £18,333 2024 £25,834 £35,722 Less than 1 year 1 to 5 years Taxation SWAN Advocacy Neork is a registered charity and as such is not liable for taxation on any surplus from its charitable activities. Fixed Assets Office Equipment Computer Equipment Total Cost At 1 April 2023 Additions 15.502 775 93,427 23,585 108,929 24,360 At 31 March 2024 16,277 117,012 133,289 Depreciation At 1 April 2023 Charge for year 12,842 1,101 79,861 18,625 92,703 19.726 At 31 March 2024 13.943 98,486 112.429 Net Book Value At 31 March 2024 2.334 18,526 20,860 At 31 March 2023 2,660 13,566 16,226 27
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 Investments 2024 2023 Investment in subsidiary The subsidiary company, Swan Training Services Limited, has never traded and is dormant. It has assets of £1, being 1 £1 ordinary share. Debtors 2024 2023 Trade debtors Prepayments and accrued income 436,207 9,985 263,347 7,689 446,192 271,036 Creditors: Amounts falling due within one year 2024 2023 Trade creditors Other tax and social security costs {including pensions) Accruals 14,925 62,050 6,984 7,927 35,623 6,865 83,959 50,415 28
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 10. Description of Funds Asat 1 April 2023 Asat 31 March 2024 Income Expenditure Transfers Restricted Funds Autism Advoacy Project 23,465 (23,465) Total Restricted Funds 23,465 (23,465) Unrestricted Funds 669,145 2,934,180 (2,783,541) 819,784 Total Funds 669,145 2,957,645 (2,807,006) 819,784 Restricted Funds Autism Advoacy project SWAN received funding from the Open Mental Health Grant. This funded the Somerset Autism Advocacy project. This project provides a 1..1 advocacy provision to individuals with Autism using an empowerment and self-advocacy model. Unrestricted Funds The unrestricted funds comprises the accumulated surpluses and deficits which have neither been restricted by conditions imposed by donors, nor have been designated by the trustees for specific purposes. 11. Description of Funds - Comparative year ended 31 March 2023 Asat 1 April 2022 Asat 31 March 2023 Income Expenditure Transfers Unrestricted Funds 625.877 2,052,615 (2,009,347) 669,145 Total Unrestricted Funds 625,877 2,052,615 {2,009,347) 669.145 Total Funds 625.877 2,052.615 (2,009,347) 669,145 Unrestricted Funds The unrestricted funds comprises the accumulated surpluses and deficits which have neither been restricted by conditions imposed by donors, nor have been designated by the trustees for specific purposes. 29
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 12. Analysis of Net Assets between Funds Fund balances as at 31 March 2024 are represented by: Unrestricted Funds Restrictsd Funds Total 2024 Fixed Assets 20,861 20,861 Current Assets 882,882 882,882 Creditors- amounts falling due within one year (83,959) (83,959) 819,784 819.784 Fund balances as at 31 March 2023 are represented by: Unrestrictsd Funds Restricted Funds Totsl 2023 Fixed Assets 16.227 16,227 Cuent Assets 703,333 703.333 Creditors.. amounts falling due wilhin one year (50,415) (50,415) 669.145 669.145 13. Capital Commitments The Charity had no capital commitments at 31 March 2024 (2023: Nil). 30
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 14. Statement of Financial Activities - Comparative year ended 31 March 2023 Unrestricted Funds Restricted Total Funds Funds 2023 Total Funds 2022 Notes Income from: Donations and legacies 42 42 994 Charitable activities: Revenue contracts and grants Fee income 1,863,063 184,704 1,863,063 184,704 1,547,956 186,933 Investment income 2,931 2.931 80 Other income 1.875 1,875 3,239 Total income 2,052,615 2,052,615 1,739,202 Expenditure on.. Raising funds 903 Charitable activities 2,009,347 2,009,347 1,646,437 Totsl expenditure 2,009,347 2,009,347 1,647,340 Net income and Net movement in funds 43,268 43.268 91,862 Reconciliation of funds Total funds at 1 April 2022 625,877 625,877 534,015 Total funds at 31 March 2023 669,145 669,145 625,877 31
Swan Advocacy Network Notes to the Financial Statements for the Year Ended 31 March 2024 15. Notes to the cash flow statement Reconciliation of net income to net cash flow from operating activities 31 March 2024 31 March 2023 Nel income for the reporting period as per the Statement of Financial Activities 150,639 43,268 Adjustments for.. Deprecialion 19,726 10,570 Interest from investments {8,7211 (2,931) (Increase) in debtors (175,156) {32.959) Increase l (decrease) in creditors 33.544 (21,531) Net cash provided by l (used in) operating activities 20,032 (3,583) Reconciliation of net cashflow to movement in net funds 31 March 2024 31 March 2023 Increase l {decrease) in cash in the period 4,393 {9,5031 Cash and cash equivalents at 1 April 2023 432.297 441,800 Cash and cash equivalents at 31 March 2024 436,690 432.297 Analysis of net funds Balance 1 Aprll 2023 Balance 31 March 2024 Cash flow Cash at bank and in hand 432,297 4,393 436.690 432,297 4,393 436,690 32