**RHIF CWMNI COFRESTREDIG: 07524059 (Cymru a Lloegr) RHIF ELUSEN COFRESTREDIG: 1141999 REGISTERED COMPANY NUMBER: 07524059 (England and Wales) REGISTERED CHARITY NUMBER: 1141999** # **Cefnogaeth Eiriolaeth Cymru Advocacy Support Cymru** **Adroddiad Blynyddol a Datganiadau Ariannol Archwiliedig Annual Report and Audited Financial Statements** am y flwyddyn yn diweddu 31ain Mawrth 2021 for the year ending 31[st] March 2021 Datganiadau Ariannol Archwiliedig wedi'u paratoi gan: - Audited Financial Statements prepared by: - BPU Limited Chartered Accountants Statutory Auditor Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA ## **Contents** Legal and Administrative Details ......................................................................................... 4 Company Details ............................................................................................................. 4 Registered Company Number ..................................................................................... 4 Registered Charity Number ......................................................................................... 4 Registered Office ......................................................................................................... 4 Contact Information ..................................................................................................... 4 Trustees .......................................................................................................................... 4 Director ........................................................................................................................... 5 Auditors ........................................................................................................................... 5 Bankers ........................................................................................................................... 5 ASC’s Year ......................................................................................................................... 6 An introduction from our Chair and Director .................................................................... 6 What we do ..................................................................................................................... 7 The difference we have made ......................................................................................... 8 Advocacy Support Offered .......................................................................................... 8 Service User Feedback ............................................................................................... 9 Awareness Raising .................................................................................................... 11 Influencing Change ................................................................................................... 11 Mental Health Review Tribunal (MHRT) Wales ...................................................... 12 Mental Health Act Review ...................................................................................... 13 ASIST Courses .......................................................................................................... 13 Strategic Report ................................................................................................................ 14 Our Priorities ................................................................................................................. 14 Advocacy Principles .................................................................................................. 14 Service User Engagement ......................................................................................... 14 Data Protection .......................................................................................................... 15 Environment and Sustainability ................................................................................. 15 Continuous Improvement .......................................................................................... 15 Financial Review ........................................................................................................... 15 ASC’s funding for the year ......................................................................................... 15 Reserves ................................................................................................................... 16 Key Risks and Uncertainties ......................................................................................... 16 Risk Management ..................................................................................................... 16 Governance ........................................................................................................... 16 Financial Risk ........................................................................................................ 17 Legal & Regulatory Risk......................................................................................... 17 Page **2** Brexit ................................................................................................................. 17 COVID ............................................................................................................... 17 Changes to Mental Health Act / Mental Capacity Act......................................... 18 Our Future ..................................................................................................................... 18 The next year ............................................................................................................ 18 Our Ethos ...................................................................................................................... 19 Equality and Inclusion ................................................................................................ 19 Giving a Voice ........................................................................................................... 19 Governance ...................................................................................................................... 20 Our Structure and Management .................................................................................... 20 The Objects of the Charity ............................................................................................. 20 The Board of Trustees................................................................................................... 20 Membership .................................................................................................................. 21 Statement of Trustees Responsibilities ............................................................................. 22 Report of the Independent Auditors to the Trustees of Advocacy Support in Cymru Ltd ... 23 Opinion .......................................................................................................................... 23 Basis for Opinion ........................................................................................................... 23 Conclusions relating to going concern ........................................................................... 23 Other Information .......................................................................................................... 24 Matters on which we are required to report by exception .............................................. 24 Responsibilities of trustees ............................................................................................ 24 Our responsibilities for the audit of the financial statements .......................................... 25 Materiality & Triviality .................................................................................................... 25 Sampling Methods & Risk ............................................................................................. 25 Specific Risk Areas ....................................................................................................... 25 Completeness of Income ........................................................................................... 25 Management Override ............................................................................................... 25 Allocation of Unrestricted and Restricted ................................................................... 25 Use of our report ........................................................................................................... 26 Financial Statements ........................................................................................................ 27 Statement of Financial Activities for the Year Ended 31st March 202 ........................... 27 Balance Sheet ............................................................................................................... 28 Cash Flow Statement .................................................................................................... 30 Notes to the Cash Flow Statement ................................................................................ 31 Notes to the Financial Statements ................................................................................. 32 Detailed Statement of Financial Activities...................................................................... 43 Our Thanks ....................................................................................................................... 44 Page **3** ## **Legal and Administrative Details** The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Company Details** ## **Registered Company Number** 07524059 (England and Wales) ## **Registered Charity Number** 1141999 ## **Registered Office** Advocacy Support Cymru Charterhouse 1, Links Business Park Fortran Road, St Mellons Cardiff CF3 OLT ## **Contact Information** 029 2054 0444 www.ascymru.org.uk info@ascymru.org.uk ## **Trustees** |Chair & Acting Treasurer|Colleen Forse| |---|---| |Vice-Chair|Scott Tuppen| |Trustee|Hannah Burch (appointed 19/10/20 & resigned 25/3/21)| |Trustee|Simon Haydock (resigned 6/4/21)| |Trustee|Graham Oliver| |Trustee|Kathryn Smith| |Trustee|Eileen Wareham| Page **4** ## **Director** Rhiannon Lane ## **Auditors** BPU Limited Chartered Accountants Statutory Auditor Radnor House, Greenwood Close Cardiff Gate Business Park Cardiff, CF23 8AA ## **Bankers** Unity Trust Bank Nine Brindley Place Birmingham, B1 2HB Page **5** ## **ASC’s Year** ## **An introduction from our Chair and Director** This year is another that has been dominated by the Coronavirus Pandemic. The combined effects of anxiety around the illness itself, and the potential consequences of individuals and their loved ones contracting the virus, combined with continued lockdowns and restrictions has impacted on the Mental Health of individuals of all ages. In addition, those who are suffering from Mental Illness are finding more than ever just how difficult it is to get their voice heard, and find help and support that is beneficial for them. Restrictions on visitation in wards and care homes, blanket decisions being made due to the pandemic, and a lack of community support through closures and a lack of face to face contact have all taken their toll, and placed the need for Advocacy at an unprecedented level. Despite this, as many Charities have found, funding has either decreased, or stayed at the same level for many years, making it increasingly difficult to reach all those who need our support. ASC have deployed resources as effectively and efficiently as possible throughout this year, and we are pleased to report that, once again, we have met the level of referrals received, ensuring that all who have been referred to our service have been helped throughout the Health Board Areas we cover. ASC continue to hold the Independent Mental Health Advocacy (IMHA) and Community Mental Health Advocacy contracts for the University Health Board areas of Cardiff and Vale and Swansea Bay, the IMHA contracts for Cwm Taf Morgannwg University Health Board and Aneurin Bevan University Health Board, and the Independent Mental Capacity Advocacy Contract for South East Wales, which covers the following University Health Board areas: - Aneurin Bevan Cardiff and Vale Cwm Taf Morgannwg In addition to providing advocacy under these contracts, we have led a campaign to change the way in which Mental Health Review Tribunals are conducted across Wales, ensuring a switch from a telephone conference system, which severely Page **6** disadvantaged many of our service users, to a video conferencing solution until such time as the Tribunals can be held face to face. Throughout this year, ASC has continued to provide the Suicide Prevention Training ASIST, ensuring that the courses are suitably adapted to make them COVID-Secure. This training is invaluable to help save lives, and offer those contemplating suicide a life line when they are at their lowest. Despite the pandemic, our team have continued the Service User and Carer Involvement Programme that started last year, and the pilot has been widened with the second stage of the programme due to start next year. This will see those who benefit from our services have an even greater say in how our advocacy is delivered, ensuring that we continue to go from strength to strength, putting our beneficiaries at the forefront of everything we do, and that they receive an excellent high-quality service at all times. It has been a difficult year for our service users and employees alike, and we are immensely proud of the work that has been put in to ensure the continued Safeguarding of Rights and empowerment of those who desperately need someone to be their voice at a time when navigating the system can seem an impossible feat. ## **What we do** ASC are the largest provider of Independent Mental Health Advocacy in South Wales. When someone is suffering from Mental Illness, they can often find that they are unable to get their voice heard or make their wishes and feelings known, resulting in a feeling of being a passenger in their recovery, resulting in a sense of helplessness. Independent Advocates offer these people help and support, empowering them to have a say in their treatment and the things that affect their lives, by offering a means to get their needs and views across to the professionals, services and organisations making decisions about them. ASC specialises in, and currently provides Independent Mental Health Advocacy, Independent Mental Capacity Advocacy and Independent Community Mental Health Advocacy, in hospital settings as well as care homes and the community. As our services are independent, we are able to act solely on behalf of our service users and are not governed by the NHS, Local Authority staff or families. Page **7** The roles of the IMHA and IMCA are defined by legislation, with an IMHA only able to support people about medication, treatment and care, whilst and IMCA can only provide support in relation to those who lack capacity where decisions about serious medical treatments, long term move of accommodation, care reviews, safeguarding concerns are required, and there are no appropriate family or friends who can speak on the patient’s behalf. The role of the Community Advocate is wider in its interpretation. It is not a statutory role, and support is given to those who are in receipt of secondary mental health services in relation to a range of issues, including medication, housing, accessing services, employment to name a few. A Community Advocate is also able to support those in hospital with issues that an IMHA would not be able to offer assistance with. ## **The difference we have made** ## **Advocacy Support Offered** This year has proven particularly difficult in terms of meeting with service users and offering support, due to restrictions both in hospital and care settings and the locality in general. It has been a time when demand for support, particularly within the community, has been in greater need than ever, whilst many services and support mechanisms have been unable to open and function due to COVID. This has left many feeling that they have nowhere to turn. Despite the increased need, we have found that a lack of presence in various settings has resulted in lower referral levels, leading to ASC looking at innovative ways of increasing those referrals. Across all contracts held, ASC have mobilised remote methods of working, and have offered meetings with service users and professionals via video conference where it is unsafe to meet face to face. Having said this, we also recognised that the Advocacy relationship is simply not as effective remotely as it is in person. As a result, we have ensured that a presence is maintained, so far as is possible, throughout the pandemic. In community settings we have met with clients outdoors when restrictions closed venues across Wales to ensure that we reach as many who need help as possible. As a result of our efforts, although there was an initial dip in service users supported, the numbers returned to pre-pandemic levels by the second half of the year. The graph below shows the number of people we have supported this year. The second Page **8** graph also shows the number of Advocacy Issues addressed, as well as the number of Advocacy Activities that were required to achieve this. **----- Start of picture text -----**
Number of Service Number of Advocacy
Users Supported Issues & Activities
1617
9444
636
3409 7754
228
2347
Community IMHA
Community IMHA IMCA Issues Activities
**----- End of picture text -----**
## **Service User Feedback** A focus for ASC is that we continue to improve and listen to the needs of those who use our services. We have further developed our Service User Feedback models to make it easier for both positive and negative feedback to be left, allowing us to implement positive changes that will enhance our service users experience the most. This method has allowed us to continually provide invaluable support that is of a very high standard, as a selection of our feedback shows. Page **9** Advocacy Support Cymru Empowerifig People ro Speakout 66 Before my advocate started to attend my ward rounds, I had no rights or voice and believed I had to do that my consultant said. My advocate made sure I knew my rights, elicited my wishes and feelings, and challenged my consultant about the rationale behind the decision to move me. l am now being disGharged home and am very happy. I would not have got this result without IMHA support. Thank you. Care Opinion Feedback 99 66 As I don't have any family, l always feel reassured when you come into meelings as I know you are there just for me. It gives me confiden￿. Thank you for asking my opinion during my CTP. My team has worked with me for so long they often take me for granted and forget to ask if there's anything additional that I'd like to include in my care plan. Your support goes a long way and helps me feel more in control. Care Opinion Feedback 99 66 Today was the first time that my consultant listened to me. Every time I've asked to change my medication it has been refused. Today's meeting was a positive one and that's all down to you being involved. My consultant refused to look into my diagnosis or explain to me the side effects of my medication. Today you got me answers. Care Opinion Feedback 99 Page 10 ## **Awareness Raising** It has been challenging to ensure that those most in need of our services are aware of their right to advocacy whilst maintaining safety of both our staff and the vulnerable groups we support during the pandemic. We recognised very early into the year that the need for our service was likely to grow significantly due to the adverse effects of lockdowns and restrictions, but the ability to hold meetings and visit those individuals was hampered by those same factors. As a result, ASC very quickly enhanced existing ICT arrangements to ensure that not only could meetings be held remotely, via video link rather than just telephone conference, and that awareness raising and “open sessions” could also be held via the same method. With the support of various settings to ensure the necessary equipment was available to patients, Advocates held video link meetings at a pre-arranged time each week, that any patient within that setting could join to refer themselves (or other patients that they felt could be supported). This allowed ASC to reach more qualifying patients, generating referrals from patients themselves as well as those by ASC due to having that presence. ## **Influencing Change** The continued efforts to raise awareness of the service, and raise matters on behalf of the service users has led to multiple changes to the way in which patients are included in their recovery plan, as well as training professionals involved in the process to ensure that all patients are aware of their rights under the various pieces of legislation and codes of practice. Page **11** Some notable successes for ASC were the introduction of additional training sessions for ward staff to ensure that greater awareness over Section 5(4) holding powers following a complaint made by the advocate on the service users’ behalf. In addition, complaints raised by advocates resulted in the internal policies and procedures in an independent setting to be redrafted, which ensured that not only the service user in question was helped, but any future patients would also benefit from the work conducted by the advocate. Mental Health Review Tribunal (MHRT) Wales Perhaps one of the larger successes of the year in terms of influencing change was the proposal made to change the way in which Mental Health Review Tribunals were conducted in Wales. At the start of the pandemic, MHRT’s were switched to telephone conference as holding them in person became impossible with COVID restrictions. Whilst this severely disadvantaged clients with hearing difficulties, as well as various learning disabilities, and left many service users feeling unable to properly participate in the process, it was understood to be a necessary step to take to ensure that this important safeguard continued in a COVID secure manner. However, as time passed, the practice of telephone only hearings did not alter, despite the steps put into practice elsewhere in the system for other methods of communication. Service Users were left unable to see those making decisions about them, unsure of who was speaking at any given time due to the number of people involved in the phone call, and unable to make notes / send messages discreetly to those who were representing them. Other areas, such as England, had already moved to a video conferencing method, which allowed service users to send messages privately to their representative and feel more involved in the process, but in Wales this was still not an option a year into the pandemic. ASC led an initiative of all Statutory Advocacy Providers across Wales, highlighting the issues and the negative impact upon service users, and successfully argued for the introduction of Video Conferencing via Microsoft Teams. Page **12** Mental Health Act Review This year has also seen the consultation take place for large scale changes to the Mental Health Act. ASC actively participated in this consultation, holding a staff day to ensure that views of our Service Users could be heard as part of this consultation. We, like many other professionals, await the impact our observations and comments have made upon this important piece of legislation. ## **ASIST Courses** Over the last year, ASC has continued to provide training, equipping individuals with the essential skills to help those who are contemplating suicide to find a place of safety when they are at their lowest. Although at the beginning of the pandemic our courses were postponed out of necessity for the safety of our trainers and delegates alike, as the pandemic progressed we were able to recommence the courses in a COVID secure manner in the last quarter of the year. This has been especially important over the past 18 months as people find themselves lonely, isolated and sadly, losing loved ones to this virus. **----- Start of picture text -----**
This year we have conducted
3
Applied Suicide Intervention Skills
Training (ASIST) Courses
Training
26
ASIST First Aid Caregivers
**----- End of picture text -----**
Page **13** ## **Strategic Report** ## **Our Priorities** At ASC, our ultimate goal is to empower each and every individual suffering from Mental Illness to be able to speak out and be heard in relation to all matters pertaining to them. Having said this, we recognise that this is not possible in all scenarios and can seem like an impossible feat in most others. We are dedicated to a person-centred approach in our work, putting our service users at the forefront of everything we do, working with them to ensure that they have the confidence to self-advocate whenever possible. ## **Advocacy Principles** This person-centred approach is enshrined within the Advocacy Principles, which run throughout everything that we do. Our services always run independently of other professional organisations, are free to use for eligible people and are completely confidential. ## **Service User Engagement** As an organisation, we actively seek development and improvement, and have garnered a culture of embracing and coping with change. Our service is regularly reviewed, with consideration being given to service user feedback received, how we extend our reach to ensure that we are offering a service to all those who are eligible to receive it, as well as how to improve as individuals and a team. To ensure that we are able to communicate effectively with our service users, we have 10% of our workforce who are able to converse in Welsh, advocates who are trained in British Sign Language, advocates who are trained to use the picture communication tool “Talking Mats” as well as Makaton, and have worked with other organisations to produce a cultural toolkit to ensure that the service is accessible and diverse. Our Service User / Carer Involvement programme is also moving into its second stage to ensure that service users have a voice in how our advocacy is delivered. Page **14** ## **Data Protection** We recognise that the service we provide requires this high level of confidentiality, as in order to provide or services, the information we have about our clients is very sensitive in nature. We have robust policies and procedures in place to ensure that confidentiality is maintained and that the Data Protection Act 2018 is adhered to. ## **Environment and Sustainability** ASC has policies in place to ensure that the work we do, and the way in which we conduct our services, does not place unnecessary stresses on our natural world, aiming to consistently operate in an environmentally responsible manner and reduce our impact on our surroundings. ## **Continuous Improvement** As we do every year, ASC has made efforts to ensure that the knowledge and abilities of our employees are second to none. We believe in ensuring that the quality of our service is not diluted in any way. Consequently, we review training needs on a sixweekly basis with all members of staff, as well as hold quarterly mandatory “practice days”, during which advocacy themes and dilemmas are explored and experiences and knowledge is shared as part of the training day In addition, employees continue to receive excellent support from their managers and peers in supervision sessions to ensure that the service remains consistent across all areas. Training has always been at the forefront of everything we do, led by our dedicated Training and Quality Assurance Officer, who also oversees our rigorous induction process as well as the Advocacy Qualification for our advocates. ## **Financial Review** **ASC’s funding for the year** Over the last year, ASC has focussed on increasing unrestricted income through donations and the sale of our suicide prevention training. This has enabled ASC to provide advocacy to more individuals, and not just those eligible under the statutory services we provide. Page **15** That being said, 90% of our funding is currently received from NHS Health Boards to provide Statutory Advocacy Services. Our Community Non-Statutory funding is received from two NHS Health Boards at present, and we are focussing on being able to offer increased non-statutory advocacy to a wider range of individuals. ## **Reserves** Or Reserves Policy sets out that aim to hold between 2 and 4 months expenses as unrestricted reserves. Our unrestricted reserves were £799,315 as at 31[st] March 2021. Our total expenses for the year ending 31[st] March 2021 were £1,636,801, which means that three months expenditure was £409,200 on average. In the accounts year ending 31[st] March 2021 restricted income amounted to a total of £1,725,156, whilst unrestricted income was £198,771. Our balance sheet remains strong and is adequate for the level of financial activity. ## **Key Risks and Uncertainties** ## **Risk Management** As with all charities, ASC is to immune to risk. We define risk as anything that has the potential to disrupt the achievement of our strategic and operational aims. We also recognise that a certain level of risk is necessary in order to continue to provide the high levels of quality and excellence that have become synonymous with our services. In order to appropriately minimise risk to the Charity, we have put robust Risk Management Policies and Procedures in place, with risk management placed as an integral part of our decision-making processes, and incorporated into the strategic and operational planning processes at all levels. We have identified categories of risk and have incorporated these into a Strategic Risk Register, which contains the major risks to the organisation. This Risk Register is regularly reviewed by the Trustees, along with the Risk Management Policies to ensure that all risk is mitigated as far as is practically possible. There are also specific policies in place with regards to working with vulnerable people and complaints. Governance Our governance structure has been established in such a way as to ensure that the risk management processes can be fully supported, whilst maintaining the focus Page **16** needed on strategic direction and forward planning. Skill sets for the Board of Trustees are regularly reviewed and a robust training and induction programme ensure that policies and procedures are adhered to and that our values runs through all decision making at all levels within the organisation. Systems are in place to ensure that deputy positions exist within the Executive Committee for continuity purposes and that a rolling recruitment campaign is maintained. ## Financial Risk The vast majority of our funding comes from one source, which places emphasis on the requirement to retain these contracts each time they are due for renewal. Four of our main contracts come to an end in December 2021, and so the tender process will be undertaken in May / June 2021. This risk will be managed by ensuring that adequate time, attention and planning is allocated to the task with the expectation that these contracts will be retained by completing the exercise well. In addition, focus is being given to expand our services to minimise reliance on statutory funding, and allow us to widen our reach to help more people in desperate need of our services. Legal & Regulatory Risk The last few years have been difficult for many charities with large changes within the UK affecting the ability to fundraise and operate. We have been very fortunate in that the impact of these have been minimal for ASC, although there are some changes to specific Mental Health legislation on the horizon, which is likely to impact on the way in which we conduct our advocacy. Brexit As our services are enshrined in UK law, and we do not operate, or employ staff, internationally Brexit should continue to have minimal impact on the running of ASC. ## COVID Coronavirus has significantly impacted the way in we operate. Face to face meetings have returned in this financial year, allowing us to meet with our clients, albeit behind masks and appropriate PPE. Page **17** Our financial impact has been minimal, with only partial income from our training courses lost due to the reduced capacity as a result of social distancing measures. We have ensured that existing ICT measures for virtual meetings were utilised throughout the year to ensure that the Mental Health and Wellbeing of our employees can be maintained as much as possible, with the appropriate measures in place to keep them safe from the virus. Where it has been possible staff meetings have occurred face to face, with appropriate distancing measures in place, as we have found that this is more beneficial to wellbeing than virtual meetings. We anticipate with the vaccine programme in full swing, that we should start to see a gradual return to normal over the next financial year. Changes to Mental Health Act / Mental Capacity Act We are aware of legislative changes to both the above pieces of legislation that is likely to significantly increase the scope of advocacy. We are in discussion with the Health Boards on a regular basis to ensure that we are up to date with the proposals, and have participated in the consultation to ensure that we are able to not only operate under the new measures, but also highlight the potential need for additional funding to allow expansion to meet those requirements to the highest standards. ## **Our Future** ## **The next year** Our first priority for the coming financial year will be to successfully retain the IMHA contracts that we currently hold. This will allow us to finalise or Business Plan for the next three years, and ensure the stability of the organisation into the future. In addition, we plan to focus on income generation and fundraising in order to diversify our income streams, and reduce reliance on one contract type. Increasing our funding in this way will also enable us to increase resources in areas that struggle with demand, and reach more service users when they are at their most vulnerable. Page **18** Our operational goals for the next year continue to focus on raising awareness of advocacy, not only among the general population, but also the professionals who are required to refer to our services. The ultimate goal is to work with the various referrers, whilst maintaining our independence, to ensure that all eligible patients receive the help and support of an advocate. Staff training and quality assurance will continue to have a focus, particularly in relation to the retention of the Quality Performance Mark award, which ASC have now held for a decade. ## **Our Ethos** ## **Equality and Inclusion** We believe in the principles of social justice, and feel that our workforce should reflect the community that it serves. Our aim is to provide fairness and equal opportunity not just in the delivery of our services, but also in all areas of employment and everything we do, providing a safe, secure working environment that values the identities and cultures of our staff and service users. In ensuring that we nurture a culture of inclusivity and maintain a diverse workforce, we also ensure that we are able to reach service users from many backgrounds and communities across our area of operation. In addition, by actively encouraging those who have or are suffering from Mental Illness, we can be sure that our employees have a unique understanding of the difficulties those they are helping face. ## **Giving a Voice** The help that we provide to those people in voicing their wishes and feelings is paramount, and the ethos of giving a voice runs through everything we do. Consultation and information sharing is a key principle that we believe allows us to flourish, sharing knowledge and information that in turn drives the business goals of the organisation, and promotes an inclusive, motivated workforce. Page **19** ## **Governance** ## **Our Structure and Management** ASC is a charity that is Limited by Guarantee and is governed by its Memorandum and Articles of Association. The trustees of the Executive Committee are responsible for the overall governance of the organisation and meet on a six weekly basis to review strategy and governance. The Director of ASC has the day to day responsibility for the organisation and its services, and reports directly to the Board of Trustees. She is supported by a Management Team, who report directly to her. The Treasurer meets on a regular basis with the Director and Finance Manager to review the budget and accounts with the remit of reporting to the other Trustees if there are any concerns. ## **The Objects of the Charity** The Charity’s objects are: - - To promote a professional independent advocacy service within South Wales through the provision of facilities, advisory and specialist support services to those who are mentally, socially and physically vulnerable. - To relieve the needs of such persons by the provision of support in particular but not exclusively by providing training, education and support services to such persons or to carers and organisations who support them. - To promote the social inclusion of such persons by preventing them from becoming socially excluded and assisting them to integrate into society. ## **The Board of Trustees** The Trustees are also Directors of the Company for the purposes of the Companies Act 2006. Page **20** The standard term for a Trustee is three years, with a Trustee unable to serve more than three terms in normal circumstances. Trustee recruitment is an on-going process as we are always looking to attract people with the right skills and experience, depending on the needs of the Charity at the time of appointment. All trustees complete an in depth induction programme and training is provided as an on-going requirement. ## **Membership** Our Trustees are also the sole legal Members of ASC. Page **21** **Advocacy Support in Cymru Ltd** **Report of the Trustees for the Year Ended 31 March 2021** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The trustees (who are also the directors of Advocacy Support in Cymru Ltd for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the 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 policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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 information of which the charitable company's auditors are unaware; and - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 19 October 2021 and signed on the board's behalf by: .......................................................... Colleen Forse - Chair 22 **Report of the Independent Auditors to the Trustees of Advocacy Support in Cymru Ltd** ## **Opinion** Chartered **b�u** Accountants We have audited the financial statements of Advocacy Support in Cymru Ltd (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including 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 Companies Act1 2006. ## **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 furthe� described in the Auditors' responsibilities for the audit of the financial statement7 section of our report. We are independent of the charitable company in accordanc1 with the ethical requirements that are relevant to our audit of the financial statements iri the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethica\ responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ouJ opinion. Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 SAA ## **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 i appropriate. Based on the work we have performed, we have not identified any materia uncertainties relating to events or conditions that, individually or collectively, may cas significant doubt on the charitable company's ability to continue as a going concern fof a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to goin concern are described in the relevant sections of this report. Registered lo carry out oudll wor� in the UK and reguloled for a range of investment business activities by the lnslilufe of Chartered Accountants in England and Wales. bpu Chartered Accoun1onls is a llading name of BPU Lid Company l�umbe, 3 7239A8 Regislered In Wales. A list of di1ecto1s is available flam the registered office above. 23 business potential unleashed **Report of the Independent Auditors to the Trustees of Advocacy Support in Cymru Ltd** ## **Other information** The trustees are responsible for the other information. The other information comprises'' ! the information included in the Annual Report, other than the financial statements and • I our Report of the Independent Auditors thereon. Chartered **b�u** Accountants Our opinion on the financial statements does not cover the other information and,, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read thei other information and, in doing so, consider whether the other information is materially; inconsistent with the financial statements or our knowledge obtained in 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. ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters where the Charities: (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: - the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or - the charitable company has not kept adequate accounting records; or I - the financial statements are not in agreement with the accounting records and returns; or ## Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA - we have not received all the information and explanations we require for our audit. ## **Responsibilities of trustees** As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of compan� 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 the trustees determine is necessary to enable the preparation of financial statements that are freE:1 from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable 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 either intend to liquidate the charitable company or to ceas� operations, or have no realistic alternative but to do so. r�egistered to cauy cut oud;I \'/Or� in !he UK and 1eguloled for a range of investment btisiness uctivilies by - ! the lnslitu1e _of_ Chartered Acccuntonts in England and Wales. **bpu** Cha,lered Accouri1on1s is a !roding nume of BPU lfd Company r,Jumbe1 37239--18 Registered in VA1les. A lisl of Uirec. tors is avrnloble f10m 1h& registered office above. 24 business potential unleashed **Report of the Independent Auditors to the Trustees of Advocacy Support in Cymru Ltd** Chartered **b�u** Accountants ## **Our responsibilities for the audit of the financial statements** We have been appointed as 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 a Report of the Independent Auditors that includes our opinion., Reasonable assurance is a high level of assurance, but is not a guarantee that am 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 procedures are capable of detecting irregularities, including fraud is detailedi below: ## Radnor House We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risks of acts by the; company that were contrary to applicable laws and regulations, including fraud. Wej designed audit procedures to respond to the risk, recognising that the risk of not, detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment. Greenwood Close Cardiff Gate Business Pork Cardiff CF23 SAA The laws and regulations that we determined were most significant to the charity were the Companies Act, UK Charities Act, Employment Rights Act and Health and Safety: Act. We obtained an understanding of how the company is complying with those laws and, regulations by making enquiries of the management and those charged wit� governance, and corroborated these enquiries through our review of board minutes and review of legal and professional spend for the year. I We assessed the susceptibility of the company's financial statements to material, misstatement, including how fraud might occur. We addressed the risk of management override of internal controls and assessed the effectiveness of the controls that management has in place to prevent and detect fraud, including testing of manual, journals and evaluating the assumptions and judgements made by management in its significant accounting estimates. r�egistered to ca11y oul oudi! worl. A further description of our responsibilities for the audit of the financial statements is in lhe UK and 1eguloled for o range located on the Financial Reporting Council's website a� lhe lnslilute of Chor1ered Accounlonls of irive51menl business oc!ivities by www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the 1n England and Woles. Independent Auditors. ! bpu Chartered Accoun1on1s is a llud1n9 nume of BPU l.td Company /'Jumber 3723948 Registered in Woles. A lisl of c.Jirec1ors is ovo1!oble flam the 1eg1s1e1ed office above. 25 business potential unleashed ## **Report of the Independent Auditors to the Trustees of Advocacy Support in Cymru Ltd** ## **Use of our report** **:** Chartered **b�u** Accountants This report is made solely to the charitable company's trustees, 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 trustees those matters we are re[q] uired to state to them in an auditors' 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 trustees as a body, for our audit work, for this report, or for the opinions we **han/4;d** _**(tl**_ BPU Limited Chartered Accountants Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Radnor House Greenwood Close Cardiff Gate Business Park Cardiff CF23 8AA Date: .. ✓ ✓ _..\. �Y ... .9.�1r.�Y\_µ:1t_ . i Radnor House Greenwood Close 1 Cardiff Gate Business Park Cardiff CF23 BM r�egistered to carry out oudi! \".'Or� in the UK and regulated for a range of inveslmen1 business activities by tne lmli1u1e of Chartered Accountants in England and Woles. bpu Cho11e1ed Accounlon1s is a hading name of BPU ltd Company t-.Jum!)er 3 7239'18 Registered in Wo!es. A lisl al llirectors rs ovo1!ob!e from lhe ,eg1s1e1ed office above. 26 business potential unleashed ## **Advocacy Support in Cymru Ltd** ## **Statement of Financial Activities for the Year Ended 31 March 2021** |**2021**
Unrestricted Restricted
**Total**
fund
funds
**funds**
Notes
£
£
**£**
**INCOME AND ENDOWMENTS FROM**
Charitable Activities
4
**184,679**
**1,549,279**
**1,733,958**
Other trading activities
3
**11,733**
**-**
**11,733**
Other income
**2,359**
**6,198**
**8,557**
**Total**
**198,771**
**1,725,156**
**1,754,248**
**EXPENDITURE ON**
Direct Charitable Expenditure
7
**20,900**
**1,610,748**
**1,631,648**
Other trading activities
8
**5,153**
**-**
**5,153**
**Total**
**26,053**
**1,610,748**
**1,636,801**
**NET INCOME/(EXPENDITURE)**
**172,718**
**(55,271)**
**117,447**
**Transfers between funds**
**(56,724)**
**56,724**
**-**
**Net movement in funds**
**115,994**
**1,453**
**117,447**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**683,321**
**57,979**
**741,300**
**TOTAL FUNDS CARRIED FORWARD**
**799,315**
**59,432**
**858,747**|2020
Total
funds
£
1,718,958
18,351
107,637| |---|---| ||1,844,946
1,732,577
13,357| ||1,745,934| ||99,012
-| ||99,012
642,288| ||741,300| The notes form part of these financial statements 27 ## **Advocacy Support in Cymru Ltd** ## **Balance Sheet 31 March 2021** |Notes
**FIXED ASSETS**
Intangible assets
9
Tangible assets
10
**CURRENT ASSETS**
Debtors
11
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one
year
13
**NET ASSETS**
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2021**
**£**
**7,348**
**1,285,794**
**1,293,142**
**17,542**
**370,799**
**388,341**
**(106,194)**
**282,147**
**1,575,289**
**(716,542)**
**858,747**
**799,315**
**59,432**
**858,747**|2020
£
4,312
1,317,451
1,321,763
119,163
186,438
305,601
(139,298)
166,303
1,488,066
(746,766)
741,300
683,321
57,979
741,300| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021. The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements. The notes form part of these financial statements 2 8 continued... ## **Advocacy Support in Cymru Ltd** ## **Balance Sheet - continued 31 March 2021** The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 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 charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011. The financial statements were approved by the Board of Trustees and authorised for issue on 19 October 2021 and were signed on its behalf by: ............................................. Colleen Forse - Chair The notes form part of these financial statements 2 9 ## **Advocacy Support in Cymru Ltd** ## **Cash Flow Statement for the Year Ended 31 March 2021** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Interest paid
Net cash used in investing activities
**Cash flows from financing activities**
Loan capital repayments in year
New loans
Capital repayments in year
Net cash used in financing activities
**Change in cash and cash**
**equivalents in the reporting**
**period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the**
**end of the reporting period**|**2021**
**£**
**282,414**
**282,414**
**(7,348)**
**(23,669)**
**(32,348)**
**(63,365)**
**(33,290)**
**5,000**
**(6,398)**
**(34,688)**
**184,361**
**186,438**
**370,799**|2020
£
150,496
150,496
(8,625)
(62,161)
(34,158)
(104,944)
(31,480)
-
(11,961)
(43,442)
2,110
184,328
186,438| |---|---|---| The notes form part of these financial statements 3 0 ## **Advocacy Support in Cymru Ltd** ## **Notes to the Cash Flow Statement for the Year Ended 31 March 2021** ## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** |**ACTIVITIES**|||| |---|---|---|---| |||**2021**|2020| |||**£**|£| |**Net income for the reporting period (as per**|**the Statement**||| |**of Financial Activities)**||**117,447**|99,012| |**Adjustments for:**|||| |Depreciation charges||**59,638**|79,140| |Interest paid||**32,348**|34,158| |Decrease/(increase) in debtors||**101,621**|(108,694)| |(Decrease)/increase in creditors||**(28,640)**|46,880| |**Net cash provided by operations**||**282,414**|150,496| |**ANALYSIS OF CHANGES IN NET DEBT**|||| ||At 1/4/20|Cash flow|**At 31/3/21**| ||£|£|**£**| |**Net cash**|||| |Cash at bank and in hand|**186,438**|**184,361**|**370,799**| ||**186,438**|**184,361 **|**370,799**| |**Debt**|||| |Finance leases|**(6,398)**|**6,398**|**-**| |Debts falling due within 1 year|**(32,254)**|**(1,934)**|**(34,188)**| |Debts falling due after 1 year|**(746,766)**|**30,224**|**(716,542)**| ||**(785,418)**|**34,688**|**(750,730)**| |**Total**|**(598,980)**|**219,049**|**(379,931)**| ## 2. **ANALYSIS OF CHANGES IN NET DEBT** The notes form part of these financial statements 31 **Advocacy Support in Cymru Ltd** **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income: - i) Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of comprehensive income when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. - ii) Donated services and facilities are included at the value to the charity where this can be quantified and are material. - iii) Investment income is included when receivable. - iv) Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Intangible fixed assets** Depreciation is provided on intangible fixed assets at rates calculated to write off the cost of each asset over its estimated useful life. Assets are originally included at cost and depreciated over two years on a straight line basis. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. - Freehold property - 2% on cost - - Fixtures and fittings Straight line over 4 years 32 continued... **Advocacy Support in Cymru Ltd** **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **1. ACCOUNTING POLICIES - continued** ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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. Expenditure which meets these criteria is identified to the fund, together with a fair allocation of management and support costs. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Hire purchase and leasing commitments** Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding. ## **2. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): |Depreciation - owned assets
Computer software amortisation
Auditor's Remuneration
Accountancy Remuneration
Operating leases|**2021**
**£**
**55,326**
**4,312**
**5,940**
**2,007**
**3,853**|2020
£
70,515
8,625
3,832
3,256
3,852| |---|---|---| 33 continued... ## **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** |**3.**
**OTHER TRADING ACTIVITIES**
Training income
Fundraising income
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Charitable Activities
Grants received, included in the above, are as follows:
Cardiff and Vale
ABMU Community
IMHA Central
IMCA East
IMHA Gwent
IMHA West
Third Sector Resilience Fund for Wales Phase 2 Grant|**2021**
**£**
**11,599**
**134**
**11,733**
**2021**
**£**
**1,733,958**
**2020**
**£**
**86,045**
**71,708**
**605,125**
**220,905**
**346,375**
**388,800**
**15,000**
**1,733,958**|2020
£
17,846
505
18,351
2020
£
1,718,958
2020
£
86,045
71,708
605,125
220,905
346,375
388,800
-
1,718,958| |---|---|---| The funds are restricted to providing the services as set out in the original contracts. ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. ## **Trustees' expenses** Travel expenses were reimbursed to 0 board members (2020: 4 board members) to the value of £Nil (2020: £878) during the financial year. 34 continued... ## **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **6. STAFF COSTS** |Wages and salaries
Social security costs
Other pension costs
Direct charitable expenses
Support costs|**2021**
**£**
**1,191,036**
**108,986**
**35,509**
**1,335,531 **
**1,103,541**
**231,990**
**1,335,531 **|2020
£
1,165,698
61,110
32,352
1,259,160
1,055,723
203,436
1,259,160| |---|---|---| The average monthly number of employees during the year was as follows: |Advocacy and Advice
Governance
Marketing and Business Development|**2021**
**41**
**3**
**1**
**45**|2020
41
3
1
45| |---|---|---| No employees received emoluments in excess of £60,000. ## **Key management personnel** The total benefits paid to key management personnel during the year was **£283,859** - **7** key personnel (2020: £265,517 - 7 key personnel). 35 continued... ## **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **7. DIRECT CHARITABLE EXPENDITURE** |Salaries & Support Costs
Training
Expenses e.g. travel costs
Office Costs
Overheads|Cardiff &
Vale
ABMU
Community
IMHA
Central
IMHA
West
IMCA
East
IMHA
Gwent
Unrestricted
Expenses
**2021**
2020
60,969
49,953
488,346
275,290
184,790
275,582
600
**1,335,531**
1,259,160
-
-
302
63
-
250
-
**615**
16,114
61
372
5,277
4,846
5,357
1,766
-
**17,680**
65,008
4,531
7,412
36,471
37,841
15,278
20,510
-
**122,043**
199,543
6,061
6,200
47,861
31,888
18,690
24,780
20,299
**155,779**
192,753| |---|---| ||71,621
63,937
578,258
349,928
224,114
322,889
20,899
**1,631,648**
1,732,578| 36 continued... ## **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** |**8.**
**OTHER TRADING EXPENDITURE**
Premises costs
Legal & professional
Repairs & renewals
IT
Advertising
Training costs – materials etc
Staff travelling
Printing & stationery
Bank charges
Sundry expenses|**2021**
**£**
**1,188**
**-**
**-**
**-**
**322**
**3,082**
**380**
**-**
**26**
**155**
**5,153**|2020
£
1,095
73
487
765
750
9,277
539
148
94
130
13,357| |---|---|---| All expenditure for the 2021 and 2020 is paid from unrestricted funds. The expenditure is incurred on providing Mental Health training services initially to ASC employees and now externally to similar organisations. 3 7 continued... ## **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **9. INTANGIBLE FIXED ASSETS** |**COST**
At 1 April 2020
Additions
At 31 March 2021
**AMORTISATION**
At 1 April 2020
Charge for year
At 31 March 2021
**NET BOOK VALUE**
At 31 March 2021
At 31 March 2020
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2020
Additions
Disposals
At 31 March 2021
**DEPRECIATION**
At 1 April 2020
Charge for year
Eliminated on disposal
At 31 March 2021
**NET BOOK VALUE**
At 31 March 2021
At 31 March 2020|Freehold
property
£
**1,322,002**
**(3,802)**
**-**
**1,318,200**
**89,673**
**19,945**
**-**
**109,618**
**1,208,582**
1,232,329|Fixtures

and
fittings
£
**221,522**
**27,471**
**(67,795)**
**181,198**
**136,400**
**35,381**
**(67,795)**
**103,986**
**77,212**
85,122|Computer
software
£
**17,250**
**7,348**
**24,598**
**12,938**
**4,312**
**17,250**
**7,348**
4,312
Totals
£
**1,543,524**
**23,669**
**(67,795)**
**1,499,398**
**226,073**
**55,326**
**(67,795)**
**213,604**
**1,285,794**
1,317,451| |---|---|---|---| ## **10. TANGIBLE FIXED ASSETS** The net book value of tangible fixed assets includes £10,689 (2020 - £21,379) in respect of tangible fixed assets held under finance lease agreements. Included within Freehold Property Additions is £3,802 of VAT claimed. Advocacy Support in Cymru are entitled to VAT claims of £3,802 per year up to 2025 on the basis that the property is leased out during the year. 3 8 continued... ## **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**2021**
**£**
Trade debtors
**1,305**
Other debtors
**968**
Prepayments and accrued income
**15,269**
**17,542**
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2021**
**£**
Other loans (see note 14)
**34,188**
Finance leases (see note 15)
**-**
Social security and other taxes
**27,562**
Other creditors
**456**
Accruals and deferred income
**43,988**
**106,194 **
**13.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
**2021**
**£**
Other loans (see note 14)
**716,542**|2020
£
-
1,121
118,042
119,163
2020
£
32,254
6,398
24,545
281
75,820
139,298
2020
£
746,766| |---|---| The RBS loan is repayable in instalments over 25 years (to 2041) at a fixed interest rate of 3.79% per annum for the first 10 years. The WCVA communities investment loan is repayable in instalments over 11 years (to 2028) at a fixed interest rate of 7% per annum. The WCVA third sector resilience fund loan is repayable in instalments from year 3 to year 10 (to 2031) at an interest rate of 3% per annum for years 3 to 10. ## **14. LOANS** An analysis of the maturity of loans is given below: |Amounts falling due within one year on demand:
RBS fixed rate loan account
WCVA Communities investment fund
Amounts falling between one and two years:
WCVA Communities investment fund
RBS fixed rate loan account
WCVA: Third Sector Resilience Fund for Wales Phase 2|**2021**
**£**
**20,714**
**13,474**
**34,188**
**93,975**
**617,567**
**5,000**
**716,542**|2020
£
19,677
12,577
32,254
107,450
639,316
-
746,766| |---|---|---| 39 continued... ## **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **15. LEASING AGREEMENTS** Minimum lease payments under finance leases fall due as follows: ||||**Finance leases**|**Finance leases**| |---|---|---|---|---| ||||**2021**|2020| ||||**£**|£| |Net obligations repayable:||||| |Within one year|||**-**|6,398| |**ANALYSIS OF NET ASSETS**|**BETWEEN FUNDS**|||| ||||**2021**|2020| ||Unrestricted|Restricted|Total|Total| ||fund|funds|funds|funds| ||£|£|**£**|£| |Fixed assets|**1,282,472**|**10,670**|**1,293,142**|1,321,763| |Current assets|**310,078**|**78,263**|**388,341**|305,601| |Current liabilities|**(76,692)**|**(29,502)**|**(106,194)**|(139,298)| |Long term liabilities|**(716,542)**|**-**|**(716,542)**|(746,766)| ||**799,316**|**59,431**|**858,747**|741,300| ## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 40 continued... **Advocacy Support in Cymru Ltd** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **17. MOVEMENT IN FUNDS** |Net
Transfers
movement
between
At 1/4/20
in funds
funds
£
£
£
**Unrestricted funds**
General fund
**683,321**
**172,719**
**(56,724)**
**Restricted funds**
ABMU Community
**-**
**1,335**
**-**
Cardiff & Vale LHB's
**6,877**
**7,287**
**-**
IMCA East
**-**
**(21,243)**
**21,243**
IMHA Central
**-**
**(35,481)**
**35,481**
IMHA Gwent
**13,543**
**(7,254)**
**-**
IMHA West
**37,559**
**84**
**-**
**57,979**
**(55,272)**
**56,724**
**TOTAL FUNDS**
**741,300**
**117,447**
**-**
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
**198,771**
**(26,052)**
**Restricted funds**
ABMU Community
**65,273**
**(63,938)**
Cardiff & Vale LHB's
**78,908**
**(71,621)**
IMCA East
**202,871**
**(224,114)**
IMHA Central
**542,777**
**(578,258)**
IMHA Gwent
**315,635**
**(322,889)**
IMHA West
**350,013**
**(349,929)**
**1,555,477**
**(1,610,749)**
**TOTAL FUNDS**
**1,754,248**
**(1,636,801)**|Net
Transfers
movement
between
At 1/4/20
in funds
funds
£
£
£
**Unrestricted funds**
General fund
**683,321**
**172,719**
**(56,724)**
**Restricted funds**
ABMU Community
**-**
**1,335**
**-**
Cardiff & Vale LHB's
**6,877**
**7,287**
**-**
IMCA East
**-**
**(21,243)**
**21,243**
IMHA Central
**-**
**(35,481)**
**35,481**
IMHA Gwent
**13,543**
**(7,254)**
**-**
IMHA West
**37,559**
**84**
**-**
**57,979**
**(55,272)**
**56,724**
**TOTAL FUNDS**
**741,300**
**117,447**
**-**
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
**198,771**
**(26,052)**
**Restricted funds**
ABMU Community
**65,273**
**(63,938)**
Cardiff & Vale LHB's
**78,908**
**(71,621)**
IMCA East
**202,871**
**(224,114)**
IMHA Central
**542,777**
**(578,258)**
IMHA Gwent
**315,635**
**(322,889)**
IMHA West
**350,013**
**(349,929)**
**1,555,477**
**(1,610,749)**
**TOTAL FUNDS**
**1,754,248**
**(1,636,801)**|At
31/3/21
£
**799,316**
**1,335**
**14,164**
**-**
**-**
**6,289**
**37,643**
**59,431 **
**858,747**
Movement
in funds
£
**172,719**
**1,335**
**7,287**
**(21,243)**
**(35,481)**
**(7,254)**
**84**
**(55,272)**
**117,447**| |---|---|---| |||| |||| 4 1 continued... **Advocacy Support in Cymru Ltd** **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** ## **18. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2021 (2020 – none). ## **19. LIABILITIES OF TRUSTEES** The Company is limited by guarantee and has no share capital. The Memorandum of Association provides that every member is liable to contribute a sum not exceeding £1 in the event of the company being wound up while they are a member, or within one year of ceasing to be a member. There were **6** members at 31 March 2021 with **2** appointments and **1** resignation during the year (2020 - 5 members, 1 appointment, 1 resignation). 42 ## **Advocacy Support in Cymru Ltd** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2021** |**INCOME AND ENDOWMENTS**
Training income
Fundraising income
Grants
Other Income
**Total incoming resources**
**EXPENDITURE**
Staff salaries, NI & pension
Life assurance
Recruitment & Advertising
Staff travel expenses
Trustee travel costs
Staff training
Training costs - materials etc
Access to work
Premises costs
Loan interest
Health & safety and premises maintenance
Legal & professional
Communication
Accountancy fees
Auditors fees
IT expenses
Subscriptions & publications
Printing & stationery
Marketing
Depreciation
Sundry expenses
Bank charges
Total resources expended
**Net income**||**2021**
**£**
**11,599**
**134**
**1,733,958**
**8,557**
**1,754,248**
**1,335,531**
**4,959**
**1,616**
**18,060**
**-**
**615**
**3,082**
**-**
**76,880**
**32,348**
**9,044**
**1,093**
**42,162**
**2,007**
**5,940**
**34,938**
**2,389**
**5,688**
**-**
**59,640**
**206**
**604**
**1,636,801**
**117,447**|2020
£
17,846
505
1,718,958
107,637
1,844,946
1,259,888
9,212
3,408
64,669
878
16,114
9,277
2,452
153,171
34,158
4,584
22,429
31,678
3,256
3,832
30,211
5,256
9,156
1,163
79,140
1,239
762| |---|---|---|---| ||||| ||||1,745,934| ||||99,012| Included within 2020 other income is £98,156 of insurance claim income. The corresponding 2020 expense of £98,156 is included within Premises costs. This page does not form part of the statutory financial statements 4 3 ## **Our Thanks** ASC would be unable to operate without the support of our funders and partners, and would like to record our thanks to the following organisations: - - Aneurin Bevan University Health Board - Cardiff and Vale University Health Board - Cwm Taf Morgannwg University Health Board - Swansea Bay University Health Board - Welsh Council of Voluntary Organisations - The Children and Adolescent Mental Health Service - Cardiff and Vale College This page does not form part of the statutory financial statements Page **44**