**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 2022 for the year ending 31[st] March 2022
Datganiadau Ariannol Archwiliedig wedi'u paratoi gan: - Audited Financial Statements prepared by: -
Xeinadin Audit Limited Chartered Accountants & Statutory Auditors Highdale House 7 Centre Court Treforest Industrial Estate Pontypridd Rhondda Cynon Taff CF37 5YR
## **Contents**
ASC’s Year ........................................................................................................................ 5 An introduction from our Chair and Director ................................................................... 5 What we do .................................................................................................................... 6 The difference we have made ........................................................................................ 7 Advocacy Support Offered ......................................................................................... 7 Service User Feedback .............................................................................................. 8 Awareness Raising ................................................................................................... 11 Influencing Change .................................................................................................. 11 ASIST Courses ......................................................................................................... 11 Strategic Report ............................................................................................................... 13 Our Priorities ................................................................................................................ 13 Advocacy Principles ................................................................................................. 13 Service User Engagement ........................................................................................ 13 Data Protection ......................................................................................................... 14 Environment and Sustainability ................................................................................ 14 Continuous Improvement ......................................................................................... 14 Financial Review .......................................................................................................... 14 ASC’s funding for the year ........................................................................................ 14 Reserves .................................................................................................................. 15 Key Risks and Uncertainties ........................................................................................ 15 Risk Management .................................................................................................... 15 Governance ...................................................................................................... 15 Financial Risk .................................................................................................... 16 Legal & Regulatory Risk .................................................................................... 16 Our Future .................................................................................................................... 17 The next year ........................................................................................................... 17 Our Ethos ..................................................................................................................... 18 Equality and Inclusion ............................................................................................... 18 Giving a Voice .......................................................................................................... 18 Governance ..................................................................................................................... 19 Our Structure and Management ................................................................................... 19 The Objects of the Charity ............................................................................................ 19 The Board of Trustees.................................................................................................. 19 Membership ................................................................................................................. 20 Statement of Trustees Responsibilities ............................................................................ 21 Auditors ........................................................................................................................ 22
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|Legal and Administrative Details ...................................................................................... 23|
|---|
|Strategic Report ........................................................................................................... 23|
|Structure Governance and Management .................................................................. 23|
|Governing document ......................................................................................... 23|
|Reference and Administrative Details .......................................................................... 23|
|Registered Company Number .................................................................................. 23|
|Registered Charity Number ...................................................................................... 23|
|Registered Office ...................................................................................................... 23|
|Trustees ....................................................................................................................... 24|
|Auditors ........................................................................................................................ 24|
|Report of the Independent Auditors to the Trustees of Advocacy Support in Cymru Ltd .. 25|
|Opinion ......................................................................................................................... 25|
|Basis for Opinion .......................................................................................................... 25|
|Conclusions relating to going concern .......................................................................... 26|
|Other Information ......................................................................................................... 26|
|Opinions on other matters prescribed by the Companies Act 2006 .............................. 26|
|Matters on which we are required to report by exception ............................................. 27|
|Responsibilities of trustees ........................................................................................... 27|
|Our responsibilities for the audit of the financial statements ......................................... 28|
|Identifying and assessing potential risks related to irregularities .............................. 28|
|Audit response to risks identified .............................................................................. 29|
|Use of our report .......................................................................................................... 30|
|Financial Statements ....................................................................................................... 31|
|Statement of Financial Activities for the Year Ended 31st March 2022 ........................ 31|
|Balance Sheet .............................................................................................................. 32|
|Cash Flow Statement ................................................................................................... 33|
|Notes to the Cash Flow Statement ............................................................................... 34|
|1
Reconciliation of net income to net cash flow from operating activities ............. 34|
|2
Analysis of changes in net debt ........................................................................ 34|
|Notes to the Financial Statements ................................................................................ 35|
|1
Accounting policies ........................................................................................... 35|
|2
Donations and legacies .................................................................................... 36|
|3
Other trading activities ...................................................................................... 36|
|4
Income from charitable activities....................................................................... 36|
|5
Charitable activities costs ................................................................................. 36|
|6
Support costs ................................................................................................... 37|
|7
Net income / (expenditure) ............................................................................... 37|
|8
Trustees remuneration and benefits ................................................................. 37|
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|9|Staff costs ......................................................................................................... 37|
|---|---|
|10|Comparatives for the statement of financial activities ....................................... 38|
|11|Intangible fixed assets ...................................................................................... 38|
|12|Tangible fixed assets ........................................................................................ 39|
|13|Debtors: Amounts falling due within one year ................................................... 39|
|14|Creditors: Amounts falling due within one year ................................................. 39|
|15|Creditors: amounts falling due after more than one year .................................. 40|
|16|Loans................................................................................................................ 40|
|17|Movement in funds ........................................................................................... 40|
|18|Related party disclosures ................................................................................. 42|
|Detailed Statement of Financial Activities..................................................................... 43||
|Our Thanks ...................................................................................................................... 45||
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## **ASC’s Year**
## **An introduction from our Chair and Director**
Whilst this year has been another that has been dominated by the Coronavirus Pandemic, it has thankfully been more adjusting from its aftermath rather than as a full scale Public Health crisis. That said, the effects of the pandemic have been challenging, leaving many with anxiety and uncertainty about adjusting to life after COVID.
The impact of continued lockdowns, restrictions on everyday movement and freedoms, and the lasting effects of the anxiety and uncertainty caused by the necessities of dealing with a global emergency, are likely to be seen for many years to come. The impact on our Mental Health has been more severe for some than others, but the need to support people moving from a very restricted way of life to one that is more akin with pre-pandemic scenarios has been a focus, which will be necessary for some time.
The number of individuals seeking Mental Health Advocacy Support has increased again this year, which is perhaps unsurprising when considering the increased numbers of those struggling with their Mental Health in this post-pandemic era. Despite this, funding has stayed at the same level as it has been for over a decade, making it increasingly difficult to reach all who need our support, particularly as costs increase.
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
Throughout this year, ASC has continued to provide the Suicide Prevention Training ASIST. This training is a recognised course developed by Living Works, and is
Page **5**
invaluable to help save lives, offering those contemplating suicide a life line when they are at their lowest, particularly when used in organisations in conjunction with the SafeTALK course we offer, which helps to create an organisational community of people to recognise people experiencing thoughts of suicide and provide the immediate interventions required to get that individual to safety.
Despite the pandemic, our team have continued the Service User and Carer Involvement Programme, the pilot has been widened and focus has been given to ensuring quality feedback on patient’s views on the benefit of advocacy. This will ensure that we are able to place our service users at the forefront of everything we do, having their feedback and input shape our services around their needs, allowing us to deliver targeted high-quality services at all times.
It has been another difficult year for our service users and employees alike, and we are immensely proud of the work that has been put in to ensure representation for some of the most vulnerable people in society, giving them a mechanism to get their voice heard.
## **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 utterly helpless in a system working against them.
Independent Advocates offer these people help and support, empowering them to have a say in their treatment and the things that affect their lives, offering a means to communicate their needs and views 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.
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
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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, across all contracts held, ASC has continued with the use of remote methods of working, and have offered meetings with service users and professionals via video conference where that is preferred to meeting face to face. Having said this, we fully believe that the advocacy relationship is simply not as effective remotely, with many of the cues given simply not as evident in a video call. As a result, we have ensured that a presence is maintained in all settings, and default to in person meeting when we can.
As a result of our efforts, the number of people assisted this year has increased from last year, with early indications that they will increase again next year. The graphs below depict the number of individuals helped, as well as how many advocacy issues were resolved, and the number of activities conducted to achieve this.
**----- Start of picture text -----**
Number of Service Number of Advocacy
Users Supported Issues & Activities
1826
7894
818
6615
1681
227
2020
Community IMHA
Community IMHA IMCA Issues Activities
**----- End of picture text -----**
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## **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 **8**
Advocacy
Support
Cymru
Empowering People ro Speak Out
66
Thank you. I didn't know what I was doing. I've phoned
everybody and I no longer knew who is who. I've a list of
numbers as long as my arm and I cant remember who can I
who can't help. You put me on the right track and found
people who could support and help me in the areas that I
need it the most. I now have a few numbers.. .and I know that
it is these organisations that I need to contact. I feel relieved
as I was so stressed. I've been spending days just ringing
around people getting nowhere. Now l am organised and can
plan a way ahead.
Care Opinion Feedback
99
66
My team always helps me but sometimes things take a long
time. My advocate reassures me, and helps me remember
things that are going on in the background. I will be moving to
a new placement soon and I wish to take my advocate with
me as her help stops me from getting frustrated which in turn
keeps me calm. I don't have anybody on my side so this
makes a big difference lo me.
Care Opinion Feedback
99
66
Thank you for all your help and support to get here. I'm very
happy with the place tool It was worth fighting for!!!
Care Opinion Feedback
99
Page 9
Advocacy
Support
Cymru
Empowerin9 People ro Speak Out
66
I wish I had the advocate from the beginning of my stay in the
psychiatric ward. It is very difficult to understand the laws and
bureaucracy involved in psychiatric treatment and medication.
The advocate helped me to understand the 'red tape,
involved. It is wonderful to understand that there is someone
'on your side, and will speak for you if necessary. Also. to
understand the legal side of being sectioned under the Mental
Health Act.
Care Opinion Feedback
99
66
Thank you for all your support working with me sending
emails, attending meetings to push towards me. Being
transferred nearer to my mother. It is greatly appreciated.
Care Opinion Feedback
99
66
Needed help wilh staff being abusive at hospital, they were
stealing and bullying. The advocate helped sort it out, got my
property back. Since leaving hospital, have needed support to
change my medication. advocate has done this also. Pleased
with the support I received. Thanks.
Care Opinion Feedback
99
Page 10
## **Awareness Raising**
This year ASC has returned to holding awareness raising sessions on a face to face basis. We have attended wards and hosptials as well as holding set training sessions within Health Board areas to allow us to reach the maximum number of people, whether they be professionals caring for service users or the service users themselves.
We have also ensured that leaflets are available advertising our service, and have increased our social media presence to ensure that information about our services reaches the widest audience possible. This in turn helps to generate referrals to the service, allowing us to help as many individuals as is possible.
## **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.
Some notable successes for ASC were the introduction of awareness sessions amongst ward staff to ensure that the right for advocacy was upheld. In addition, following involvement from ASC, policies have been altered within settings for assessment of capacity for young person’s services.
These successes were brought into being as a result of the approach ASC undertakes with various settings, which concentrates of driving positive change by working constructively with organisations.
## **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.
These courses are run in conjunction with our SafeTALK provision and equip participants with the ability to recognise those contemplating suicide and help provide intervention to save lives.
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**----- Start of picture text -----**
This year we have conducted
6
Applied Suicide Intervention Skills
Training (ASIST) Courses
Training
89
ASIST First Aid Caregivers
**----- End of picture text -----**
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## **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 progressing to ensure that service users have a voice in how our advocacy is delivered.
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## **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.
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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 3 and 4 months expenses as unrestricted reserves. Our unrestricted reserves were £1,033,639 as at 31[st] March 2022. Our total expenses for the year ending 31[st] March 2022 were £1,658,553, which means that three months expenditure was £414,638 on average.
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 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
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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. The vast majority of our contracts are not due for renewal until 2025, leaving us with some stability for the next few years.
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.
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.
Page **16**
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 implement the new IMHA contracts.
We also have successfully obtained funding for two new contracts, which will commence in the next year. This will require us to carefully plan implementation and awareness raising of these services.
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.
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.
Page **17**
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 **18**
## **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.
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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 **20**
## **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
Page **21**
>> the trustees have taken all steps that they ought to have taken to make
themselves aware of any relevant audit infomiation and to establish that the
auditors are aware of that infomiation.
Auditors
The audilors. Xeinadin ALKlit Limited. will be proposed for re-appointment at the
forthcoming Annual General Meeting.
Report of the trustees, incorporating a strategic report, approved by order of
the board of trustees, as the company directors, on the date shown below, and
signed on the Boards behalf b
Signed:
of Trustees
Print
Name:
Graham Oliver
Date:
2 n..A.' Ja22
Page 22
## **Legal and Administrative Details**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. 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).
## **Strategic Report**
## **Structure Governance and Management**
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006
## **Reference and Administrative 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
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## **Trustees**
Graham Oliver, Retired Colleen Forse, Retired Pharmacist Kathryn Smith, Retired Eileen Wareham, Retired Scott Tuppen, Solicitor Simon Haydock, Resigned 6[th] April 2021
## **Auditors**
Xeinadin Audit Limited Chartered Accountants & Statutory Auditors Highdale House 7 Centre Court Treforest Industrial Estate Pontypridd Rhondda Cynon Taff CF37 5YR
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## **Report of the Independent Auditors to the Trustees of Advocacy Support in Cymru Ltd**
## **Opinion**
We have audited the financial statements of Advocacy Support In Cymru Ltd (the 'charitable company') for the year ended 31 March 2022 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 2022 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 Act 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 further described in the Auditors' 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.
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## **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 identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for 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 going concern are described in the relevant sections of this report.
## **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 our Report of the Independent Auditors thereon.
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 the 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.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit: -
Page **26**
- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## **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 Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires 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; or
- the financial statements are not in agreement with the accounting records and returns; or
- 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 trustees**
As explained more fully in the Trustees' Responsibilities Statement, the 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 the trustees 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 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
Page **27**
unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Our responsibilities for the audit of the financial statements**
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 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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: -
## **Identifying and assessing potential risks related to irregularities**
In identifying and assessing risks of material misstatement in respect of irregularities including fraud and non-compliance with laws and regulations we have considered the following: -
- 1 The nature of the industry and sector, control environment and business performance;
- 2 Results of the enquiries of management about their own identification and assessment of the risks of irregularities;
- 3 Any matters we have identified having obtained and reviewed the company's documentation of their policies and procedures relating to:
- 3.1 identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- 3.2 detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;
- 3.3 the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
Page **28**
- 3.4 the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: -
- 1 Timing of recognition of income
In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the charitable company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included UK Companies Act, employment law, health and safety, pensions legislation and tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charitable company's ability to operate or to avoid a material penalty.
## **Audit response to risks identified**
Our procedures to respond to risks identified included the following: -
- 1 Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
- 2 Enquiring of management concerning actual and potential litigation and claims;
- 3 Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and
- 4 In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential
Page **29**
bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit.
No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).
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.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. 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 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 members as a body, for our audit work, for this report, or for the opinions we have formed.
Page **30**
## **Financial Statements**
## **Statement of Financial Activities for the Year Ended 31st March 2022**
|Notes
Unrestricted
Funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
447
**Charitable Activities**
Cardiff & Vale
7,320
AMBU Community
7,320
IMHA Central
58,920
IMCA East
23,886
IMHA Gwent
31,751
IMHA West
40,797
Third Sector Resilience Fund for Wales
Phase 2 grant
5,000
Other trading activities
3
30,585
Other income
1,676
**Total**
207,702
**EXPENDITURE ON**
**Charitable Activities**
5
Other trading activities
9,929
Direct charitable expenditure
36,128
**Total**
46,057
**NET INCOME**
161,645
**Transfers between funds**
17
72,679
**Net movements in funds**
234,324
**RECONCILLIATION OF FUNDS**
**Total funds brought forward**
799,315
**TOTAL FUNDS CARRIED FORWARD**
1,033,639|Restricted
Funds
£
-
80,572
77,045
557,343
232,170
322,997
355,751
-
-
-
1,625,878
-
1,612,496
1,612,496
13,382
(72,629)
(59,297)
59,431
134|31.03.22
Total
Funds
£
447
87,892
84,365
616,263
256,056
354,748
396,548
5,000
30,585
1,676
1,833,580
9,929
1,648,624
1,658,553
175,027
-
175,027
858,746
1,033,773|31.03.21
Total
Funds
£
-
86,045
71,708
605,125
220,905
346,375
388,800
15,000
11,733
8,557
1,754,248
5,153
1,631,649|
|---|---|---|---|
||||1,636,802|
||||117,446
-|
||||117,446
741,300|
||||858,746|
The notes form part of these financial statements
Page **31**
## **Balance Sheet**
## **31[st] March 2022**
|Notes
Unrestricted
Funds
£
**FIXED ASSETS**
Intangible assets
11
16,049
Tangible assets
12
1,228,898
1,244,947
**CURRENT ASSETS**
Debtors
13
15,826
Cash at bank and in hand
428,980
444,806
**CREDITORS**
Amounts falling due within one year
14
(61,473)
**NET CURRENT ASSETS**
383,333
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
1,628,280
**CREDITORS**
Amounts falling due after more than one
year
15
(594,644)
**NET ASSETS**
1,033,636
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
Funds
£
-
-
-
-
137
137
-
137
137
-
137|31.03.22
Total
Funds
£
16,049
1,228,898
1,244,947
15,826
429,117
444,943
(61,473)
383,470
1,628,417
(594,644)
1,033,773
1,033,636
137
1,033,773|31.03.21
Total
Funds
£
7,347
1,285,794|
|---|---|---|---|
||||1,293,141
17,541
370,799|
||||388,340
(106,192)|
||||282,148|
||||1,575,289
(716,543)|
||||858,746|
||||799,315
59,431|
||||858,746|
The financial statements were approved by the Board of Trustees and authorised for issue on Monday, 28[th] November 2022, and were signed on its behalf by: -
G C Oliver – Chair of Trustees
The notes form part of these financial statements
Page **32**
## **Cash Flow Statement**
## **For the Year Ended 31[st] March 2022**
|Notes
**Cash flows from operating activities**
1
Cash generated from operations
Interest paid
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of intangible fixed assets
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash used in investing activities
**Cash flows from financing activities**
New loans in year
Loan repayments in year
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|31.03.22
Total
Funds
£
163,488
40,175
203,663
(13,375)
(1,813)
3,802
(11,386)
(133,959)
-
(133,959)
58,318
370,799
429,117|31.03.21
Total
Funds
£
250,065
-|
|---|---|---|
|||250,065|
|||(7,348)
(23,670)
-|
|||(31,018)|
|||5,000
(33,286)
(6,399)|
|||(34,685)|
|||184,362
186,437|
|||370,799|
The notes form part of these financial statements
Page **33**
## **Notes to the Cash Flow Statement**
## **For the Year Ended 31[st] March 2022**
## **1 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income for the reporting period (as per the Statement of**
**Financial Activities)**
**Adjustments for:**
Depreciation charges
Interest paid
Decrease in debtors
Decrease in creditors
**Net cash provided by operations**|31.03.22
£
175,027
59,580
(40,175)
1,715
(32,659)
163,488|31.03.21
£
117,446
59,638
-
101,621
(28,640)|
|---|---|---|
|||250,065|
**2 ANALYSIS OF CHANGES IN NET DEBT**
|At 01.04.21
£
**NET CASH**
Cash at bank and in hand
370,799
370,799
**Debt**
Debts falling due within 1 year
(34,188)
Debts falling due after 1 year
(716,543)
(750,731)
**Total**
(379,932)|Cash Flow
At 31.03.22
£
£
58,318
429,117
58,318
429,117
12,060
(22,128)
121,899
(594,644)
133,959
(616,772)
192,277
(187,655)|Cash Flow
At 31.03.22
£
£
58,318
429,117
58,318
429,117
12,060
(22,128)
121,899
(594,644)
133,959
(616,772)
192,277
(187,655)|
|---|---|---|
|||429,117|
|||(22,128)
(594,644)|
|||(616,772)|
|||(187,655)|
The notes form part of these financial statements
Page **34**
## **Notes to the Financial Statements For the year ended 31[st] March 2022**
## **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: -
- 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 a charity, are recognised when the charity becomes unconditionally entitled to the grant.
- Donated services and facilities are included at the value to the charity where this can be quantified and are material.
- Investment income is included when receivable.
Incoming resources form 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.
## **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 - 25% on cost
## **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.
Page **35**
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 cost.
## **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.
## **2 DONATIONS AND LEGACIES**
|Donations
**3**
**OTHER TRADING ACTIVITIES**
Fundraising events
Training income
**4**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Cardiff and Vale
Grants
ABMU Community
Grants
IMHA Central
Grants
IMCA East
Grants
IMHA Gwent
Grants
IMHA West
Grants
Third Sector Resilience Fund for Wales Phase 2 Grant
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
**5**
**CHARITABLE ACTIVITIES COSTS**
Direct
Costs
£
Other trading activities
-
Direct charitable expenditure
1,640,148
1,640,148|31.03.22
£
447
31.03.22
£
921
29,664
30,585
31.03.22
£
87,892
84,365
616,263
256,056
354,748
396,548
5,000
1,800,872
31.03.22
£
87,892
84,365
616,263
256,056
354,748
396,548
5,000
1,800,872
Support
Costs (see
note 6)
£
9,929
8,476
18,405|31.03.21
£
-|
|---|---|---|
|||31.03.21
£
134
11,599|
|||11,733|
|||31.03.21
£
86,045
71,708
605,125
220,905
346,375
388,800
15,000|
|||1,733,958|
|||31.03.21
£
86,045
71,708
605,125
220,905
346,375
388,800
15,000|
|||1,733,958|
|||Totals
£
9,929
1,648,624|
|||1,658,553|
Page **36**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
## **6 SUPPORT COSTS**
|Other
Governance
Costs
£
£
Other trading activities
9,929
-
Direct charitable expenditure
615
7,861
10,544
7,861
**7**
**NET INCOME / (EXPENDITURE)**
Net income / (expenditure is stated after charging / (crediting): -
31.03.22
£
Auditors' remuneration
7,861
Depreciation - owned assets
54,907
Computer software amortisation
4,673|Totals
£
9,929
8,476|
|---|---|
||18,405|
||31.03.21
£
5,940
55,327
4,313|
## **8 TRUSTEES REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **9**
|**STAFF COSTS**
Wages and salaries
Social security costs
Other pension costs|
31.03.22
£
1,186,445
109,072
35,218
1,330,735|31.03.21
£
1,191,036
108,986
35,509|
|---|---|---|
|||1,335,531|
## **Key management personnel**
Key management personnel are considered to be those personnel who are not trustees but sit within key operational and strategic roles for the Charitable Company.
The total benefits paid to key management personnel during the year was **£284,662** (2021: £283,859), which consisted of the gross pay, employers' national insurance and employers' pension costs.
The average monthly number of employees during the year was as follows: -
|Advocacy and Advice
Governance
Marketing and Business Development|31.03.22
41
3
1
45|31.03.21
41
3
1|
|---|---|---|
|||45|
No employees received emoluments in excess of £60,000.
Page **37**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
|**10**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Funds
£
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Cardiff and Vale
7,137
ABMU Community
12,633
IMHA Central
62,348
IMCA East
18,034
IMHA Gwent
30,740
IMHA West
38,787
Third Sector Resilience Fund for Wales Phase 2 Grant
15,000
Other trading activities
11,733
Other income
2,359
**Total**
198,771
**EXPENDITURE ON**
**Charitable activities**
Other trading activities
5,153
Direct charitable expenditure
20,900
**Total**
26,053
**NET INCOME / (EXPENDITURE)**
172,718
**Transfers between funds**
(56,724)
**Net movement in funds**
115,994
**RECONCILLIATION OF FUNDS**
**Total funds brought forward**
683,321
**TOTAL FUNDS CARRIED FORWARD**
799,315
**11**
**INTANGIBLE FIXED ASSETS**
**COST**
At 1 April 2021
Additions
At 31 March 2022
**AMORTISATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Restricted
Funds
£
78,908
59,075
542,777
202,871
315,635
350,013
-
-
6,198
1,555,477
-
1,610,749
1,610,749
(55,272)
56,724
1,452
57,979
59,431
|Total
Funds
£
86,045
71,708
605,125
220,905
346,375
388,800
15,000
11,733
8,557|
|---|---|---|
|||1,754,248|
|||5,153
1,631,649|
|||1,636,802|
|||117,446
-|
|||117,446
741,300|
|||858,746|
|||Computer
Software
£
24,598
13,375|
|||37,973|
|||17,251
4,673|
|||21,924|
|||16,049|
|||7,347|
Page **38**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
|**12**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 April 2021
1,318,200
Additions
-
Disposals
(3,802)
At 31 March 2022
1,314,398
**DEPRECIATION**
At 1 April 2021
109,618
Charge for year
19,869
At 31 March 2022
129,487
**NET BOOK VALUE**
At 31 March 2022
1,184,911
At 31 March 2021
1,208,582
**13**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
VAT
Prepayments
**14**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other loans (see note 16)
Social security and other taxes
Other creditors
Accrued expenses|
Fixtures
and fittings
£
181,199
1,813
-
183,012
103,987
35,038
139,025
43,987
77,212
31.03.22
£
3,262
934
3,801
7,829
15,826
31.03.22
£
22,128
24,822
458
14,065
61,473|Totals
£
1,499,399
1,813
(3,802)|
|---|---|---|
|||1,497,410|
|||213,605
54,907|
|||268,512|
|||1,228,898|
|||1,285,794|
|||31.03.21
£
1,305
968
3,485
11,783|
|||17,541|
|||31.03.21
£
34,188
27,560
458
43,986|
|||106,192|
Page **39**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
**15 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
|Other loans (see note 16)
**16**
**LOANS**
An analysis of the maturity of loans is given below: -
Amounts falling due within one year on demand:
Other loans
Loans under 1yr - WCVA
Amounts falling between one and two years:
Other loans - 1-2 years
Loans more than 1 year -WCVA
Other loan
Amounts falling due between two and five years:
Amounts falling due in more than five years:
Repayable by instalments:
Other loans more than 5yrs instal|31.03.22
£
594,644
31.03.22
£
22,128
-
22,128
22,127
-
-
22,127
66,383
506,134
|31.03.21
£
716,543|
|---|---|---|
|||31.03.21
£
20,714
13,474|
|||34,188|
|||22,128
93,976
5,000|
|||121,104|
|||66,383|
|||529,056|
The RBS loan is repayable in instalments over 25 years at a fixed interest rate of 3.79% per annum for the first 10 years. The WCVA Communities Investment Fund was repaid in full within the year.
## **17 MOVEMENT IN FUNDS**
|At 01.04.21
£
**Unrestricted funds**
Unrestricted
799,315
**Restricted funds**
ABMU Community
1,335
Cardiff & Vale LHB's
14,164
IMCA East
-
IMHA Central
-
IMHA Gwent
6,289
IMHA West
37,643
59,431
**TOTAL FUNDS**
858,746|Net
movement
in funds
£
161,642
(763)
(9,073)
8,946
28,809
10,334
(24,868)
13,385
175,027|Transfers
between
funds
At 31.03.22
£
£
72,679
1,033,636
(572)
-
(5,002)
89
(8,946)
-
(28,797)
12
(16,605)
18
(12,757)
18
(72,679)
137
-
1,033,773|Transfers
between
funds
At 31.03.22
£
£
72,679
1,033,636
(572)
-
(5,002)
89
(8,946)
-
(28,797)
12
(16,605)
18
(12,757)
18
(72,679)
137
-
1,033,773|
|---|---|---|---|
||||137|
||||1,033,773|
Page **40**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
## **17 MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Unrestricted
**Restricted funds**
ABMU Community
Cardiff & Vale LHB's
IMCA East
IMHA Central
IMHA Gwent
IMHA West
**TOTAL FUNDS**|Incoming
resources
£
207,702
77,045
80,574
232,169
557,343
322,996
355,751
1,625,878
1,833,580
|Resources
expended
£
(46,060)
(77,808)
(89,647)
(223,223)
(528,534)
(312,662)
(380,619)
(1,612,493)
(1,658,553)|Movement
in funds
£
161,642
(763)
(9,073)
8,946
28,809
10,334
(24,868)|
|---|---|---|---|
||||13,385|
||||175,027|
## **Comparatives for movement in funds**
|At 01.04.20
£
**Unrestricted funds**
Unrestricted
683,321
**Restricted funds**
ABMU Community
-
Cardiff & Vale LHB's
6,877
IMCA East
-
IMHA Central
-
IMHA Gwent
13,543
IMHA West
37,559
57,979
**TOTAL FUNDS**
741,300|Net
movement
in funds
£
172,718
1,335
7,287
(21,243)
(35,481)
(7,254)
84
(55,272)
117,446|Transfers
between
funds
At 31.03.21
£
£
(56,724)
799,315
-
1,335
-
14,164
21,243
-
35,481
-
-
6,289
-
37,643
56,724
59,431
-
858,746|Transfers
between
funds
At 31.03.21
£
£
(56,724)
799,315
-
1,335
-
14,164
21,243
-
35,481
-
-
6,289
-
37,643
56,724
59,431
-
858,746|
|---|---|---|---|
||||59,431|
||||858,746|
Page **41**
## **17 MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Unrestricted
**Restricted funds**
ABMU Community
Cardiff & Vale LHB's
IMCA East
IMHA Central
IMHA Gwent
IMHA West
**TOTAL FUNDS**|Incoming
resources
£
198,771
65,273
78,908
202,871
542,777
315,635
350,013
1,555,477
1,754,248
|Resources
expended
£
(26,053)
(63,938)
(71,621)
(224,114)
(578,258)
(322,889)
(349,929)
(1,610,749)
(1,636,802)|Movement
in funds
£
172,718
1,335
7,287
(21,243)
(35,481)
(7,254)
84|
|---|---|---|---|
||||(55,272)|
||||117,446|
## **18 RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022
Page **42**
## **Detailed Statement of Financial Activities**
## **For the Year Ended 31 March 2022**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising events
Training income
**Charitable activities**
Grants
**Other income**
Other income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Insurance
Postage and stationery
Sundries
Subscriptions
Staff travel expenses
Premises costs
Recruitment and advertising
Staff training
Loan interest
Health and Safety
Legal and professional
Communication
Accountancy fees
IT expenses
Depreciation
Bank charges
**Support costs**
**Other**
Sundries
Advertising
Staff travelling
Training
Premises costs
Bank charges|31.03.22
£
447
921
29,664
30,585
1,800,872
1,676
1,833,580
1,186,445
109,072
35,218
6,719
669
-
2,572
32,384
93,795
7,765
1,449
25,750
9,319
3,125
30,677
1,132
34,474
59,583
-
1,640,148
-
-
-
9,343
-
1,201
10,544|31.03.21
£
-
134
11,599|
|---|---|---|
|||11,733
1,733,958|
|||8,557|
|||1,754,248
1,191,036
108,986
35,509
4,959
5,688
51
2,389
17,680
75,692
1,294
615
32,348
9,044
1,093
42,162
2,007
34,938
59,640
578|
|||1,625,709
155
322
380
3,082
1,188
26|
|||5,153|
This page does not form part of the statutory financial statements
Page **43**
## **Detailed Statement of Financial Activities**
## **For the Year Ended 31 March 2022**
|**Other**
**Governance Costs**
Auditors' remuneration
Total resources expended
**Net income**|31.03.22
£
7,861
1,658,553
175,027|31.03.21
£
5,940|
|---|---|---|
|||1,636,802|
|||117,446|
This page does not form part of the statutory financial statements
Page **44**
## **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
Page **45**