## **REPORT OF THE DIRECTORS AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
**FOR**
**INDEPENDENT ADVOCACY NORTH EAST**
**INDEPENDENT ADVOCACY NORTH EAST**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 8|
|**Independent Examiner's Report**|9|
|**Statement of Financial Activities**|10|
|**Balance Sheet**|11 to 12|
|**Notes to the Financial Statements**|13 to 22|
|**Detailed Statement of Financial Activities**|23 to 24|
**INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
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 2023. 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity's objectives are 'the relief of poverty, sickness and the distress arising therefrom to persons in the North East (hereinafter called the area of benefit) by the provision of advocacy services, information finding and sharing - finding support and services to enable them to gain access to educational, economic, health, housing, leisure, social welfare they need and are entitled to.
Such other charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.'
The charity aim and mission statement is 'to enable the voices of vulnerable people in the North East to be heard, through the provision of a range of independent advocacy services, tailored to the needs of the individual'.
## **Significant activities**
The main objectives and activities for the year have continued to focus on the provision of-
citizen advocacy generic case advocacy self advocacy
These services are provided for people with -
Mental health issues and those who come under the Mental Health Act 2007 (IMHA) Lack capacity under the Mental Capacity Act 2005 (Dols RPR and IMCA) Eligible under the Care Act 2014 Physical disabilities and long term conditions People with Dementia Asylum Seekers and Refugees (ASR) (particularly those with mental health issues) and Young people with some form of disability in Transition from Children's to Adult services.
Page 1
**INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **OBJECTIVES AND ACTIVITIES**
## **Volunteers**
The charity uses a combination of paid staff and volunteer citizen advocates to provide advocacy support on a 1:1 or group basis.
Over 12 volunteers are involved in the charity as -
executive committee members citizen advocates
The hours which volunteer advocates collectively contribute per week approximate to the equivalent of a part-time worker.
The charitable activities this year are -
Citizen Advocacy partnerships provides long term support for people with learning disabilities, communication difficulties, physical disabilities, mental health problems and dementia to express their wishes, make informed choices and be actively involved in decisions being made about their lives.
Case work provision for over 615 people with disabilities, mental health issues, vulnerable older people with dementia, Refugee and Asylum Seekers, people subject to Dols orders, qualifying patients who fall under the Mental Health Act 2007, people who are eligible under the Care Act 2014 and people who fall under the Mental Capacity Act 2005 and require an Independent Mental Capacity Advocate.
'Advocacy Clinics' for Refugee and Asylum Seekers, are usually held in North Shields.
Page 2
**INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The Citizen Advocacy Service has recruited and trained 3 citizen advocacy volunteers. We have supported 9 partnerships during the year.
Throughout the year our advocates worked with over 615 people. This includes people with learning disabilities, mental health problems (including the statutory IMHA service), subject to Dols orders (statutory Dols - RPR service), people who are eligible under the Care Act 2014, physical disabilities, ASR communities, vulnerable older people with dementia and people who require an Independent Mental Capacity Advocate under the Mental Capacity Act 2005.
IANE usually facilitates a weekly 'drop-in' clinic for asylum seekers and refugees communities in the Baptist Church in Howard Street (North Shields). This 'clinic' is unique to our charity and a particular focus on refugee and asylum seekers.
## **Evaluation of Achievement**
We are continuing to develop evaluation tools to help us to identify 'outcomes' arising from advocacy partnerships. This tool is completely service user focused and designed to enable us to capture qualitative information and has been designed in such a way as to enable the document to be amended if and when service user issues or needs change.
We also gather quantitative data through a variety of formats including advocacy agreements and evaluation forms to measure desired and actual outcomes, agreed with service users. Most Advocates complete an Advocacy Plan (depending on the case type) with the service user to record initial issues and preferred outcomes and also effectively maintain a record of contact, activities and outcomes achieved throughout the case and advocacy involvement. Again, this is service user led and adaptable.
Staff supervision and appraisals are utilised as opportunities to seek feedback on charity standards as well as organisational and professional development.
Volunteer support forums and supervision sessions are used to gain volunteer feedback and influence future training and supervision developments. Formal evaluation forms are also used for feedback.
We use external agencies to help us with our training needs, especially in specialist areas such as Speech and Language, Adult Safeguarding, Mental Health and Mental Capacity Law, Care Act legislation as well as Show Racism The Red Card (for equality and diversity).
We monitor and record all received 'Suggestions and Complaints' making agency changes in line with outcomes.
Page 3
**INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **Fostering good relations**
In order to encourage good relationships between management committee, staff, volunteer, service users, funders and the local community we use the following opportunities for engagement -
We invite all members and service users (where applicable) to our Annual General Meeting.
We usually hold an annual 'Away day' for all Staff, Trustees, Volunteers and Members to discuss and develop organisational development including an annual review of the Business Plan.
We hold events during the volunteer week celebrations.
We have representation on local forums such as Local Authority Service Provider forums, SIGN-NT, Adult Safeguarding Performance and Partnership groups, Volunteer (Voda) Forum, Community, Voluntary Sector (CVS) events and Chief Executive Officers Group (Leaders Together).
We network with other local voluntary groups such as North Tyneside Mental Health Forum, Carers Centre, Citizens Advice Bureau, Green Champion (Voda) and Community and Health Care Forum.
We have regular meetings with statutory commissioners and funders i.e. NTC and the ICB.
We attend regional and national advocacy forums and related meetings, when possible.
Information about our services are available at GP surgeries, Adult Social Care Gateway Team and related services, community centres, metro stations, our website and social media.
## **FINANCIAL REVIEW**
## **Principal funding sources**
Our principal funders are the Integrated Care Board (NHS), North Tyneside Council, and the Community Foundation.
## **Reserves policy**
The executive committee has explored the charity's requirements for reserves in light of the main risks to the organisation. The aim is to build up unrestricted funds representing at least six months of the charity's normal expenditure. The reserves are needed to meet the working capital requirements of the charity in order to maintain the charity's current activities. The present level of reserves available to the charity of £72,049 falls short of a six month running cost target level.
## **Financial Position**
Incoming resources in the year were £251,159 of this £73,452 related to restricted activities.
Despite sound financial management and the support of staff and volunteers, the charity has a deficit on unrestricted funds of £9,980. At 31 March 2023 total reserves were £72,049 all of which were unrestricted funds.
Page 4
## **INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **FUTURE PLANS**
The Executive group are working to implement a 4 year development plan. It is intended that the project will continue to provide advocacy services for all vulnerable people living in North Tyneside. The project has been commissioned to provide advocacy services for; the Statutory Independent Mental Health Advocacy, Deprivation of Liberty Safeguards - Relevant Persons Representative service and the Independent Mental Capacity Advocacy Service, Care Act advocacy, individuals with physical and mental health issues. We also have funding for Young People in Transition from Child to Adult Services (in special schools). Further funding is being sought to extend our ASR project as well as new funding for individuals with learning disabilities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Independent Advocacy North East (IANE) is a charitable company limited by guarantee, incorporated on 14th February 2012 and a registered charity. The company was established under a Memorandum and Articles of Association establishing the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
## **Recruitment and appointment of new trustees**
Trustees are voted in yearly by the charity's membership at the Annual General Meeting (AGM) and Honorary Officers are voted in either at the AGM or from amongst the Trustees at the first meeting following the AGM.
The charity wishes to have a diverse committee which represents the community it serves and the responsibility for finding potential new executive members lies with the existing committee for the time being.
There is a written procedure for recruitment and selection of potential committee members, including the use of a skills audit, a preliminary meeting with the Chief Executive followed by an interview with the Chair and at least one other Trustee. This interview will include a discussion of any possible reasons for disqualification as well as any possible conflicts of interest.
Potential committee members are then put forward for election at the AGM or considered for co-option as a Trustee at other times of the year. Co-option may take place to fill any identified skills gaps or weaknesses within the committee membership. Any potential co-optees will be invited to attend at least two Executive Committee meetings as an observer and, following this, the Executive Committee will make a decision whether or not to invite the candidate to join as a Trustee. A majority of two thirds of the Trustees will be needed and there will be at least 14 days notice of the proposed co-option given to all committee members.
There will be not less than 4 members of the Executive Committee and not more than 19 committee members in total. Not more than 6 members may be co-opted but no-one may be appointed as a co-opted member if, as a result, more than one third of the members would be co-opted.
Page 5
**INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
The Executive Committee members meet bi-monthly (a minimum of six ordinary meetings per year). Meetings are formally minuted with an Agenda distributed one week beforehand.
Meetings must be quorate (i.e. attended by at least four voting members or one third of the voting members, whichever is greater). All major decisions are made by the Trustees.
The powers of the Executive Committee members are outlined in detail in Independent Advocacy North East's governing document. Policies, employment practices, funding initiatives and strategic development plans are all the responsibility of the Executive Committee as a whole. Decisions are made by majority vote of the Trustees with the Chairperson having a second or casting vote.
Sub-groups act to take forward certain enquiries or the supervision of tasks relating to personnel, finance or organisational development issues as instructed by the Executive Committee but they may only report back and make recommendations. The Executive Committee retains its role as the final decision maker.
Staff may only operate within the remit of their job descriptions and make day-to-day management decisions. For example, stationery orders, purchase of stamps or petty cash items may be sanctioned by the Senior Managers but all expenditure will be monitored by the Treasurer, relevant Sub-groups and the Executive Committee as a whole. Staff may also be responsible for preparation of reports and budget sheets as instructed by the Executive Committee.
The Chief Executive (CE) is managed by the Executive Committee and has responsibility for ensuring effective day to day service provision and management of the organisation. The CE is responsible for ensuring that the charity delivers services and meets funding targets and is also responsible for supervision of the staff team and staff development.
## **Induction and training of new trustees**
In a normal 'committee year' there will be Induction Training for all new committee members within the first three months of election or co-option. Each Executive Committee member will be emailed: Independent Advocacy North East's constitution, policies and guidelines and initial training days are arranged to cover these documents along with Executive roles and responsibilities. Other training days cover the charity's funding situation and development plans.
There is an annual skills audit, Based on this audit there is an active recruitment drive for potential new committee members. Informal meetings are held with potential new Executive Committee members and Executive Committee observations are arranged in preparation for the AGM.
## **Related parties**
Independent Advocacy North East is a small, independent charity and not affiliated to a national body or other organisations.
It does network with other statutory and voluntary organisations through various local and national forums in order to establish good community links for its service users (eg Advocacy Alliance, CA Coalition, Carers Centre, SIGN-NT, CAB, AGE UK, LD: North East, VODA, NCVS, New Prospects, Community Disability & Mental Health Teams, LDNE, Adult Services Gateway Team and Community Health Care Forum) but as an advocacy provider it must remain independent from other service providers.
Page 6
**INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
07949689 (Not specified/Other)
## **Registered Charity number**
1148607
## **Registered office**
B14 The Linskill Centre Linskill Terrace North Shields Tyne and Wear NE30 2AY
## **Trustees**
Jonathan Woolmore Jonathan Barrow Sarah Askew Wayne Hoban Charlotte Thornton Emma Fisher Dennis Errington Stephanie Ward
**Chief officer** Susan Dryland
Chairperson Treasurer Secretary
Chief executive
appointed 25 October 2022
resigned 26 April 2022 resigned 27 April 2022
appointed 6 June 2023
## **Independent Examiner**
Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
## **Bankers**
Co-operative Bank Plc PO Box 250 Delf House Southway Skelmersdale WN8 6WT
Page 7
**INDEPENDENT ADVOCACY NORTH EAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 31 August 2023 and signed on its behalf by:
Page 8
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INDEPENDENT ADVOCACY NORTH EAST**
## **Independent examiner's report to the trustees of Independent Advocacy North East ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nicholas J Liley FCA
Read, Milburn & Co North Shields
4 September 2023
Page 9
**INDEPENDENT ADVOCACY NORTH EAST**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
209
**Charitable activities**
4
Grant income
176,402
Other trading activities
3
646
Other income
450
**Total**
177,707
**EXPENDITURE ON**
**Charitable activities**
5
Staff and support costs
157,000
Training
2,883
Activities expenses and equipment
984
Premises and administration costs
26,820
**Total**
187,687
**NET INCOME/(EXPENDITURE)**
(9,980)
**RECONCILIATION OF FUNDS**
Total funds brought forward
82,029
**TOTAL FUNDS CARRIED FORWARD**
72,049|Restricted
funds
£
-
73,452
-
-
73,452
68,438
504
172
4,338
73,452
-
-
-|2023
Total
funds
£
209
249,854
646
450
251,159
225,438
3,387
1,156
31,158
261,139
(9,980)
82,029
72,049|2022
Total
funds
£
148
243,396
1,577
562
245,683
196,224
334
774
25,007
222,339
23,344
58,685
82,029|
|---|---|---|---|
The notes form part of these financial statements
Page 10
## **INDEPENDENT ADVOCACY NORTH EAST**
## **BALANCE SHEET 31 MARCH 2023**
|Notes
**FIXED ASSETS**
Tangible assets
12
**CURRENT ASSETS**
Debtors
13
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
17
Unrestricted funds
**TOTAL FUNDS**|2023
£
3,292
26
74,739
74,765
(6,008)
68,757
72,049
72,049
72,049
72,049|2022
£
1,436
25,859
62,612
88,471
(7,878)
80,593
82,029
82,029
82,029
82,029|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
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.
The notes form part of these financial statements
continued...
Page 11
**INDEPENDENT ADVOCACY NORTH EAST**
## **BALANCE SHEET - continued 31 MARCH 2023**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 31 August 2023 and were signed on its behalf by:
…………………………. J M Barrow - Trustee
The notes form part of these financial statements
Page 12
**INDEPENDENT ADVOCACY NORTH EAST**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **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 2015)', 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.
## **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.
Fixtures and fittings - 25% on cost Computer equipment - 33% 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.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **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.
continued...
Page 13
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
|**2.**
**DONATIONS AND LEGACIES**
Donations
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising income
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Spot contracts
Grant income
NHS North Tyneside
Grant income
North Tyneside Council
Grant income
Community Foundation
Grant income
Finn Family Fund
Grant income
Yorkshire Building
Society
Grant income
Hilden Charitable Trust
Grant income
Postcode Lottery
Grant income
**5.**
**CHARITABLE ACTIVITIES COSTS**
Staff and support costs
Training
Activities expenses and equipment
Premises and administration costs|Direct
Costs (see
note 6)
£
225,438
3,387
1,156
-
229,981|2023
£
209
2023
£
646
2023
£
9,653
55,153
166,749
17,299
1,000
-
-
-
249,854
Support
costs (see
note 7)
£
-
-
-
31,158
31,158|2022
£
148
2022
£
1,577
2022
£
2,315
54,231
154,998
6,000
-
1,702
5,610
18,540
243,396
Totals
£
225,438
3,387
1,156
31,158
261,139|
|---|---|---|---|
continued...
Page 14
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **6. DIRECT COSTS OF CHARITABLE ACTIVITIES**
|2023
£
Staff costs
220,737
Training
3,387
Travelling expenses
4,701
Publicity
863
Catering
293
Interpreting services
-
Materials and equipment
-
229,981
**7.**
**SUPPORT COSTS**
Governance
Management
costs
£
£
Premises and administration costs
28,125
3,033
Support costs, included in the above, are as follows:
2023
Premises
and
administration
costs
£
Rent and water rates
14,624
Insurance
1,365
Light and heat
52
Telephone
4,469
Post stationery and printing
438
Cleaning and sundries
108
Repairs and maintenance
1,834
Computer costs
1,565
Professional charges
1,662
Depreciation of tangible and heritage
assets
2,008
Accountancy and payroll charges
3,033
31,158|2022
£
192,890
334
3,334
483
163
60
68
197,332
Totals
£
31,158
2022
Total
activities
£
13,714
1,198
-
1,555
234
72
207
396
4,126
718
2,787
25,007|
|---|---|
|||
Page 15
continued...
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **8. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Accountancy charges
Payroll charges
Depreciation - owned assets|2023
£
1,872
1,161
2,008|2022
£
1,860
927
718|
|---|---|---|
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2023
£
205,465
11,084
4,188
220,737|2022
£
178,564
10,260
4,066|
|---|---|---|
|||192,890|
The charity's key management personnel comprise the Trustees, and the Chief Executive Officer. The total employee benefits of the key management personnel were £39,321 (2022 - £45,155).
The average monthly number of employees during the year was as follows:
|Advocacy
Sessional|2023
9
2
11|2022
6
1
7|
|---|---|---|
No employees received emoluments in excess of £60,000.
Included in the wages and salaries figure is an amount paid to sessional workers of £42,215 (2022 - £16,841) in the year.
Page 16
continued...
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
148
-
**Charitable activities**
Grant income
157,313
86,083
Other trading activities
1,577
-
Other income
562
-
**Total**
159,600
86,083
**EXPENDITURE ON**
**Charitable activities**
Staff and support costs
110,990
85,234
Training
221
113
Activities expenses and equipment
513
261
Premises and administration costs
16,794
8,213
**Total**
128,518
93,821
**NET INCOME/(EXPENDITURE)**
31,082
(7,738)
**Transfers between funds**
(465)
465
**Net movement in funds**
30,617
(7,273)
**RECONCILIATION OF FUNDS**
Total funds brought forward
51,412
7,273
**TOTAL FUNDS CARRIED**
**FORWARD**
82,029
-|Total
funds
£
148
243,396
1,577
562
245,683
196,224
334
774
25,007
222,339
23,344
-
23,344
58,685
82,029|
|---|---|
continued...
Page 17
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **12. TANGIBLE FIXED ASSETS**
|Fixtures
and
Computer
fittings
equipment
£
£
**COST**
At 1 April 2022
753
3,414
Additions
-
3,864
At 31 March 2023
753
7,278
**DEPRECIATION**
At 1 April 2022
753
1,978
Charge for year
-
2,008
At 31 March 2023
753
3,986
**NET BOOK VALUE**
At 31 March 2023
-
3,292
At 31 March 2022
-
1,436
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2023
£
Other debtors
-
Prepayments and accrued income
26
26
**14.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2023
£
Accrued expenses
6,008|Totals
£
4,167
3,864
8,031
2,731
2,008
4,739
3,292
1,436
2022
£
25,833
26
25,859
2022
£
7,878|
|---|---|
|||
continued...
Page 18
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **15. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years|2023
£
13,731
20,596
34,327|2022
£
13,731
34,237|
|---|---|---|
|||47,968|
## **16. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
Restricted
fund
funds
£
£
Fixed assets
3,292
-
Current assets
74,765
-
Current liabilities
(6,008)
-
72,049
-
**MOVEMENT IN FUNDS**
At 1/4/22
£
**Unrestricted funds**
General fund
82,029
**TOTAL FUNDS**
82,029
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
177,707
**Restricted funds**
Core Project
73,452
**TOTAL FUNDS**
251,159|2023
2022
Total
Total
funds
funds
£
£
3,292
1,436
74,765
88,471
(6,008)
(7,878)
72,049
82,029
Net
movement
At
in funds
31/3/23
£
£
(9,980)
72,049
(9,980)
72,049
Resources
Movement
expended
in funds
£
£
(187,687)
(9,980)
(73,452)
-
(261,139)
(9,980)|
|---|---|
## **17. MOVEMENT IN FUNDS**
continued...
Page 19
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **17. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|Net
Transfers
movement
between
At 1/4/21
in funds
funds
£
£
£
**Unrestricted funds**
General fund
51,412
31,082
(465)
**Restricted funds**
The Henry Smith Charity -
Independent Advocates
7,273
(7,738)
465
**TOTAL FUNDS**
58,685
23,344
-
Comparative net movement in funds, included in the above are as follows:|At
31/3/22
£
82,029
-
82,029|
|---|---|
|**Unrestricted funds**
General fund
**Restricted funds**
Core Project
The Henry Smith Charity -
Independent Advocates
**TOTAL FUNDS**|Incoming
resources
£
159,600
86,083
-
86,083
245,683|Resources
Movement
expended
in funds
£
£
(128,518)
31,082
(86,083)
-
(7,738)
(7,738)
(93,821)
(7,738)
(222,339)
23,344|
|---|---|---|
continued...
Page 20
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **17. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|Net
Transfers
movement
between
At 1/4/21
in funds
funds
£
£
£
**Unrestricted funds**
General fund
51,412
21,102
(465)
**Restricted funds**
The Henry Smith Charity -
Independent Advocates
7,273
(7,738)
465
**TOTAL FUNDS**
58,685
13,364
-|At
31/3/23
£
72,049
-
72,049|
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Core Project
The Henry Smith Charity -
Independent Advocates
**TOTAL FUNDS**|Incoming
resources
£
337,307
159,535
-
159,535
496,842|Resources
Movement
expended
in funds
£
£
(316,205)
21,102
(159,535)
-
(7,738)
(7,738)
(167,273)
(7,738)
(483,478)
13,364|
|---|---|---|
## **Restricted fund**
## **Core project**
This is funding for specific areas of work within the charity. This year funding was received from the Community Foundation for Young People in Transition work and to help support organisational recovery post Covid 19. The NHS's funding of Physical Disability and Mental Health case work is ongoing.
continued...
Page 21
**INDEPENDENT ADVOCACY NORTH EAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023**
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2023.
## **19. ULTIMATE CONTROLLING PARTY**
The charitable company is under the control of the trustees.
Page 22
**INDEPENDENT ADVOCACY NORTH EAST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising income
**Charitable activities**
Spot contracts
NHS North Tyneside
North Tyneside Council
Community Foundation
Finn Family Fund
Yorkshire Building Society
Hilden Charitable Trust
Postcode Lottery
**Other income**
Miscellaneous income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Training
Travelling expenses
Publicity
Catering
Interpreting services
Materials and equipment
**Support costs**
**Management**
Rent and water rates
Carried forward|2023
£
209
646
9,653
55,153
166,749
17,299
1,000
-
-
-
249,854
450
251,159
205,465
11,084
4,188
3,387
4,701
863
293
-
-
229,981
14,624
14,624|2022
£
148
1,577
2,315
54,231
154,998
6,000
-
1,702
5,610
18,540
243,396
562
245,683
178,564
10,260
4,066
334
3,334
483
163
60
68
197,332
13,714
13,714|
|---|---|---|
This page does not form part of the statutory financial statements
Page 23
**INDEPENDENT ADVOCACY NORTH EAST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023**
|**Management**
Brought forward
Insurance
Light and heat
Telephone
Post stationery and printing
Cleaning and sundries
Repairs and maintenance
Computer costs
Professional charges
Fixtures and fittings
**Governance costs**
Accountancy and payroll charges
Total resources expended
**Net (expenditure)/income**|2023
£
14,624
1,365
52
4,469
438
108
1,834
1,565
1,662
2,008
28,125
3,033
261,139
(9,980)|2022
£
13,714
1,198
-
1,555
234
72
207
396
4,126
718
22,220
2,787
222,339
23,344|
|---|---|---|
This page does not form part of the statutory financial statements
Page 24