Mental Health Advocacy Project (West Lothjan) SCIO Charity No. SC011560 Trustees. Report and Unaudited Accounts 31 March 2025
Merrtal Health Advocacy Prolect (West Lothlan) SCIO Contents Pages Trustees, Annual Report Independent Examine5 Report Statement of Flnanclal Actrvities 2to7 Summary Income and Expenditure Acc(wnt Balance Sheet io li Notes to the Accounts 12to18 Detailed Statement of Financial Attivities 19to20 Page I
Mentsl Health Advocacy Project (West Lothlan) SCIO Trustee5 Annual Report The trustees present their report with the unaudited financial Statements of the charity forthe year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charlty No. SC011560 Prfnclpal Offlce Accountants Philip Bald Accountancy 38 Ormiston Terrace Edinburgh EH12 75J Banker5 Bank of Scotland plc 50 Hopetoun Street Bathgate West Lothian EH48 4EU Page 2
Mental Heakh Advocacy Projert (West Lothlan) SCIO Tyustees Annual Report OBJEcnvES AND ACTIVITIES The purpose of the charity as set out in its governing document are to advan the edu¢atlon of people who Use mental health services in West Lothian. The main activities undertaken in relatioll to those purposes are: providing Information for individuals or groups to enable them to be as invofved in decisions about their care and support as they would like to be. identifying individuals or groups who could benefft from The Project. facilitating self-advocacy and collective advocacy groups ensuring user involvement," the provisiDn cf an effective and appropriate service; and provldlng an individual and collective advocacy service for people who have, or have had mental illness and live in the community of West Lothian. The main activities undertaken durlng the year are shown in the accounts Urer the following headings.. . Advocacy and innovative teaching developmerrt . Advocacy provision for welfare benefrt reform and HMP Addiewell MHAP and WLDAS jointforum ACHIEVEMENTS AND PERFORMANCE This was our third year in the current contract for mentsl heaFth and addictions advocary and spot purchasing for Unpaid Carers. Ourwork at HMP Addiewell and Welfare Reform a150 continued for another year. Our priorities and purpose as an or8anisation remaln unchanged despite the increasing challenges from the financial and social environment. Many of the referrals we received are people looking for imrnediate help as the pressures in health and soaal care and the cost-of-livin8factors have put people into fvrther difficulties. As such our waiting list continued to grow throughout the year and caselo3ds rernained at capacity. Individual Advocary We receNed 342 referrals through a mental health roLrte and 56 referrals through our addiction5 work. In total we were able to offer a service to $27 people this year. The largest volurne of work contlnues to be Mental Health Act and hospital detention work at 40%, for which we have a 3-day response time although the are often allocated the same day as referral. Cases are increasingly more complex due to matters such as housin8 shortages, waiting lists. reduction in services, cost of living etc. People Dften reath out with a number of issues at once meaning cases are open for longer. We continue to operate a range of appointrnent options induding face to face, telephone or virtual to increase accessibility to MHAP for as many people as we can. Page 3
Mental Health Advocacy Project (West Lothianj sao Trustees Annual Report Collective Advocacy Monthly face to face collective advocacy has continued for people on IPCU. acute psythiatricward. and Regional Eating Disorders Unf(, StJohn's Hospital. We have also been able to introduce collecttve work into the regional Mother & Baby Unit. We have also been able to contribute to 5UPPOrting patients on each ward and Pentland Court, St John's Hospital with visits from the Mental Welfare Commission allowing more people to have their volce heard about detentlon and care and treatment matters. The West Lothian Service User Forum has continued throughout the year, and they took part in the Independent Review of Adult Disability Paymentconsultation. They also contributed to West Lothlan Council survey about Adutt Learning courses Intemal We have remalned committed to ensuring our internal working processes alltsw us to work as efficiently as PO55ible and as such have made further changes to our referral pathway and the recording methods. Our goal is to remain flexible and responsive to the needs of people in West Lothian. We have changed our publishing materials this yearwith new look posters leaflets etc to make them more eye catching and reach more people. We have reviewed how we record any gaps in our accessibility throughout West Lothian 50 we can make sure we are reaching all areas in West Lothian. We have reviewed our process for gathering feedback and have updated the questions to refiect the information we need to be able to continually review and act upon what people sayabout us. We made a successful application to become a Living wage employer. The Management Committee agreed to pay the staff a one-off discretionary bonus from accumulated surplu5e5 from previous years. Managemeftt Comrnittee Very Sadi MC member passed awaythis yearwaS only on the Management Committee for a short whlle but was committed to MHAP and the advancement of advocary and ensuring the people we work with were always at the forefront of Dur work He will be sadly missed. Unfortunate dvised that he needs to step down from the MC due to ongoing family commitments. He thanked everyone and said how much he had enjoyed his time on the committee. Everyone thanked him for his support over the years, and he will be Missed. We contlnue to adVerse for Management Committee volunteers. Page 4
Mental Health Advocacy Project est Lothian) SCIO Trustees Annual Report Training & Awarene55 Raising TraininB for 311 staff remains important to MHAP for staff. Tralnlng completed includes- AWI training- Advanced. AWI training Pt I, AWI training Pt 2, ASP Ired exp Short tem workinggroup, SDS Forum, Charity Law info session, Deafblind training (online), Mental Health First Aid training, Mental Health Law & Practice, Time ManaEement, Addressing suicide in Public Locations, Mental Health Act Law Review, Cyber-attack event, ASP Feedback group. What's Next for Human Rights, ARBD Trainlng. Staff Review Day* ARBD Inftirmed Level, We5t5pace, Wellbeing in the Workplace, Human Rights in Recovery, Introduction Meetin& AWI for Advocacy Workers, PANEL & Human Rights in Principle, REDU Ward Information Session, Sexual Harassment Law Update. Social Media Fundamentals, Forensic Psychology. MHTS Forum. HMP Peer Group, Prlson Forum. Disck)sure Scotland Act. Improvin8 your charity'5 financial reportin& Norfrinstructed advocacy. Social Policy• ASP Lived Experience. Mental Well-bein& Regulated Roles IPVG), Legal Requirements. The staff team also ensured that MHAP continued to ralse adrenesS of Advocacy throughout West Lothian. We took part in West Lothian College and Comrnunity Mental Health Team mental health awareness raising days. We were also asked to provlde some trainlng on Advance Statements. Named Person and the Mental Health Act. We continue to remain in c105e contact with a wide array of services and therefore continue to be part of various meetings and events. These include but is not e)J)austive of: ADP Executive and Collaborative, ADP MAT Stsndards, Recovery Orientated Systems of Care, The Well Being and 5uiclde Preventlon Group, Mental Health Act Reference Group and Westspace sroup. AWI short working group. We also joined the Third Sector Strategy Group (TSSG). Consultations Staff took part In consultations throughout the year includingAmbulance Scotland and Suidde Preventlon Workforce Consultation, for which we also collated service user feedback. stsff a150 took part in developing the West Lothian HSCP Advocacy Strategy Plan and reported back on thi5. HMP Addiewell After a lot of hard work in tryin8 to establish links and advertise our service we held our first drop-in session at HMP Addiewell in April 2024. These wlll be held 3 tlmes a month and are available for all HMP Addiewell residents. AS anticipated, this initially created an influx of referrdls. but this settled to steady levÈl. Thi5 work has allowed us to e5tabli5h stronger links within the prIn Setting and 15 a much more efficient wayfor us to reach people and manage our tlme with appointments. Volunteers Volunteer work is ongoing. John remains committed to Visiting Bumgrange and Pentland court. has again stepped up to help us update ourwebsite which will be an ongoing process into next year. Also, our newsletter Servi user volunteer continued to produce newsletters throughout the year. iave also worked together for a new look newsletter in the hopes we can SUPPO her newsletter more wldely soon. We are verygrateful to all of MHAP'S volunteer5. o distribute Page S
Mental Health Athiocacy Project (West Lothlan) SCIO Trustees Annual Report To Conclude Again, a very busyyearfor everyone at MHAP as we continue to see a muth higher demand for service5 than we have resources for. We continue to review referrals to ensure the m05t vulnerable remain our highest priority. MHAP Management Committee remain gratefvl and extend our thanks to all members of staff. FINANCIAL REVIEW The Project operates on a contrart whlch Is put out to tender by NHS Lothiafi and West Lothian Council, through the West Lothian Health and Social Care Partnership. The current contrnct coincides with West Lothian Councils 5 year budget cycle. Any addltlonal work carried out byThe Project outwith the terms of the contract with the West Lothian Health and Social Care Partnership, is subjett to additlonal charges. The Project maintains several restricted, designated and unrestricted funds, inline with funding restrirtions and designation5 by the Management Committee. The general fund is considered to be free and is not design*ced for any specific purpose. The Management Committee considers that this level of free resenie will provide an adequate. but not excessive, fund to meet unforeseeable exceptional expenditure. The Management Committee designate funds from the general fund for speafic purposes and these designation5 are reviewed on an annual basis to ensure that they are appropriate. The Management Commlttee has a desi8nated fund for working capital. set at a level which equates to approximately 3 months unrestricted expenditure. This provides sufficient funds to CDver management administrative and sUPI)ort costs Should there be any delay5 in the contract funding of The Project. This fund is to be revfewed annually with any movement taken to the general unrestricted fund. The reserrfe fund was ueated after it was agreed with West Lothian Council that The Project could maintain reserves for the costs of redundancies and the costs of winding up the charlty should the servlce level 38reement with West Lothian Council and NHS Lothian not be renewed. The costs of redundancies and cessation are reviewed annually to ensure that the reSee fund Is not understated or excessive to The Projects, requirements. Any movement required on this reserve is taken to or from the general fund. The other restrtcted funds have arisen where there have been surpluses in past years which will allow additional advocacy services to be Caled out beyond the final fvndlng. The Management Committee agreed to pay the staff a one off discretionary bonus from accumulated surpluses from prevlous years. The total cost of this discretionary bonu5, Including employers NIC was £14,415. The discretionary bonus increased the unrestrlcted expendlture by £12,329 and the restrirted expenditure by £2,086. If it were not for this payment. the charity would have reported a surplus for the year. STRUCTURE, GOVERNANCE AND MANAGEMENT The Project, sin the 12th May 2015. is a Scottish Charltable Incorporated Organlsatlon (SCIO) after previously operating as an unincorporated charity and has been registered as a charity since the 1st January 1992. The Project is established under a constitLrtion, which established the objectives and powers of the Project. The net assets of the unincorporated association were transferred to the SCIO on the 14th May 2015. Page 6
Mental Health Advocacy Project (West Lothian) SCIO Trustees Annual Report The Management Committee may appoint such persons as it deems appropriate to be executlve offlcers of The Project, and may delegate such responsibillties of the Management Committee to such persons as the Management committee rnay deem necessary. Prior to the start of the Annual General Meetin& the members of the Management Committee are required to resign from office and are eligible for re-election. The trustees of The Project for the purpose5 of charity law also form the Management Committee of The Projett. The Management Committee 15 made up of twelve rnembers who are appointed at the Annual General Meeting, or as when required to fill any vacancies that may arise during the year. Each new rnember of the Management Committee is provlded with a stnKtured induction pro8ramrne over the first year. The trustees are responslble for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charrty and to enable them to ensure that the financial statements comply wfth the Charities and Trustee Investment Iscotland) Act 2CK)5, the Charities Accounts (Scotland) Regulations 2006 (as arnended) and the Accounting and Reporting by Charit1è5: Statement of Recommended Pradlce applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5102). The trLlStees are also responsible for safeguarding the assets of the charity and hence takrng reasonable steps for the prevention and detection of fraud and other irregularities. Slgned on behalf of the board Trus:ee Iojuly 2025 Paee 7
Mental Health Advocacy Project (West Lothlan) sao Independent Examlners Report Independent Examiner's Report trj the tteeS of Mental Health Advocacy Project (West Lothian) sao I report on the flnancSal statements of Mental Health Advocacy Project {We5t Lothianl SCIO far the year ended 31 March 2025 which comprise tle Statement of Financial Activttie5, the Summary Income and Expendituye Account, the 8alance Sheet and the related notes. Respective respansibilities of tntee% and Examiner The charity's trustees are responsible for the preparatFOll of the finanaal statements 14 acLvrdance with the terms of the Charities arbd Trustee Investment (Scotlandl Act 21J)5 and the Charities Accounts (Scotlandl Regulatlons 26 (as arnendedl. The charity trustees consider that the audlt requirement of Regulatlon 1011) {a) to Ic) of the 2006 Accounts Regulatlon5 does not appty. It is my responslblllty to examine the accounts as required under section 4411) Ic) of the Act and to State whèther particular matters have come to my atten0Th. Basis of independent exaTniner'5 report My examinatlon wa5 carried out in accor(lance with Regulation 11 of the 2C(6 Account5 ReBulatiQ175. A examination includes a review of the accounting records kept by the charity and a cornparison of the financlal statements presented wtth those records. rt also Includes con51deratlon of any unusual Items or d15closure5 in the financial statements, and seeks explanatlonsfrom the trustee5 concemlng any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit, and consequentty I do not expre55 an audit opinion on the view given by the accounts. Independent examlne¢s statement In connectlon with my examination, no matter has come to my attentlon: 11) whlch Elves me reasonable cause to belleve that in any matertal respect the requlrements.. to keep accountlng retords In actordanee wlth sectlon 44(11 {a) of the 2IYJ5 Act and Regulatlun 4 of the 2006 Accounts RegulatK)ns to prepare financial statements which acconl with the accounting record5, comply with Regulation 8 of the 2(Ki6 Accounts Regulatlons have not been met: or (2) to which, in my opinion, attention should be drawTr in orderto enable a proper understanding of the flnanclal statements to be reached. 10 July 2025 PaEe 8
Mental Health Advocacy Project (West Lothian) SCIO Statement of Financial Artivitie5 forthe year ended 31 March 2025 Unrestrirted Restrlrted funds nds Total funds Totsl funds 2025 2025 20Z4 2025 Notes Incorne and endowments from: Donations and legacies Charitable activities Investments 13,000 31,CrfJO 1498 13,0)0 254,294 1,498 13,510 255,751 1,361 223,294 Total 223,294 45,498 268,792 270,622 Expen(rrture on: Charitable activlties Other 210.446 15.945 34,506 14,988 244,952 30,933 242,248 32.183 Total 226,391 49.494 275,885 274,431 Net gain5 on investments Net expendlture Trarn5fers between fund5 (3.097) {502) 13.996 (7,093) {3.8091 502 Net expendlture before other galn51{1055e5) 13,599) (3,494) (7,0931 13.8C131 Other gains and losse5 Net movement in funds (3599) (3,494) {7,093) (3.8091 Recondllatlon of funds: Total funds brought forward 185,599 121,280 306,879 308311 Total funds tarrled forward 182,OCKI 117,786 299,786 305,102 Page 9
Mental Health Advocacy Project {West Lothlan) SCIO Summary Income and Expendityre Account for the year ended 31 March 2025 2025 2024 Income 267,294 269.261 Interest and investment income 1,498 1.361 Gr055 income for the year Expenditure 268,792 270,622 275.885 274,431 Total expendlture for the year Net expenditure before tax for the year 275,&85 274,431 17,093) (3.809) Net expendlture for the year (7,093) (3,809 Page 10
Mental Health Advocacy Project (West Lothian) SCIO Balance Sheet at 31 March 2025 Charfty No. SCOll560 Notes 2025 2024 Current assets Debtors Cash at bank and in hand li 2.161 303,686 305,847 {6.061) 299,786 2,320 310,827 313,147 (6.268> 306,879 Credltors: Amount falling due within one year Net current assets 12 Total assets less current Ilabilltles 299,786 306,879 Net assets excludlng penslon asset or liablllty 299,786 306.879 Total net assets 299.786 306,879 The fund5 of the charity Restrirted funds Restricted income funds 117,786 117.786 121.280 121.280 Unrestrlrted funds Designated funds 13 182,C(Kl 185.599 182,CKM) 185.599 Total fund5 299.786 306.879 The tru5tee5 have prepared the accounts in accordance with section 44 of the Ch3rftie5 and Trustee Investment (Scotland) Act. Approved bythe board on 10 July 2025 And signed on its be Trustee IOJUFY 2025 Page 11
Mental Health Advocacy Project (West Lothian) SCIO Notes to the Ac(ounts for the year ended 31 Marth 2025 l Accountinz polldes Basis of preparation The flnanclal statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued on 16 July 2014 and the thE FinaRcial Reporting Standard applicable in the United Kingdom and Republlc of Ire13nd (FFiS 1021, the Charltles and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {kotlandl Regulation5 20C6 (as afftended). Change In basts of accountlng or to prevlous accounts There has been no thange to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for preouS years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance cf the general objects of the charity. These are unrestricted funds eamiarked by the trustees for particular purposes. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Restricted funds Income Recognition of Income Income is included in the Statement of Financial Activities {SoFAI when the charity become5 entitled to, and virtualty certain to receive, the income and the arnount of the income can be measured with sufficient reliabilty. Income wlth related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SOFA. t)onations and Voluntary income recewed by way of grants. donations and gifts is included in the legacies the SOFA when recetvable and only when the Charlty has unconditional entitlement to the income. These are only induded in income (with an equivalerrt amount in expenditure) where the benefit to thecharlty Is reasonabty quantiflable, measurable and material. The value of any volunteer help reiVed 15 not induded in the accounts. Donated setvlces and faulities Volunteer help Investment Incomo This is included in the accounts when receivable. Page 12
Mental Health Advocacy Project (West Lothian) SCIO Notes to the Acwunts Expendlture Recognition of expenditure Expenditure is recognised on an accruals basis. Expendfcure Includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates, Expendlture on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities seNces in the furtherdnce of its objects, including the making of 8rants and govemance costs. These include those costs associated with Meeting the constitutional and statutory requlrements of the Charity. including any audrt/independent examination fees. costs linked to the strategic management of the Charity, together with a share of other administration costs. other expenditure These are support costs not allocated to a partlcular activity. Governance costs Taxation The charity is exempt from corporation tax on its charitable actrvities. Trade and other debtors Trade and other debtors are recogni5ed at the settMent amount due after any trdde discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equlvalents Cash and cash equiyalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments wlth orlEinal maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowlngs or turrent liabillties. In the Staternent of Cash Flows, cash and cash equivalents are Shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction pri. Other creditors and provlslons are recognised wthere the charlty has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditor5 and provisions are normally recognised at their settlement amount after allowing for nay trade discounts due. Leased assets Operating lease payments are recognised as an expense on a straight-line basis over the lease term. Penslon tosts The charity operates a defined contribution plan for it5 employees. A defined contribution plan is a pension plan under which the compary pay5 fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obllgatlons. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separatelyfrom the company in independently administered funds. Rept of donatefl goods, facilities and service5 All donated goods, facilitles and services recerved are recognised withln Incomlng resources and expenditure at an estimate of the value to the charity- Page 13
Mentsl Health Advocacy Proiect {West Lothlan) XIO Notes to the Accounts 2 Charltable status The Charity is a scottish Charitable Incorporated OrganE5atlon {SCIO}I governed by a constitution. The address of the principal office is Mental Health Resource Centre, Strathbrock Partnership Centre. 3 Statement of Financial Actlvfties - prlor year Unrestricted Restrlcted funds Total funds funds 2024 2024 Income and endowment$ Irom: Donations and legacies Charitable activltles Investments 510 13,000 31,1100 1,361 13,SlO 255,751 1,361 224,751 Total 225,261 45,361 270,622 Expenditure on: Charitable activities 209,853 17,311 32,395 242.248 32.183 Other 14,872 Total 227.164 47,267 274.431 Net Income (1,903) (1,906) 13.BD9) Transfers between funds 6,361 (6,361) Net Income before other gains1(1055E5) other 8aln5 and10sses: Net movement in funds 4.458 (8,267) (3,8091 4,458 (8,267) {3,809} Reconcwllatlon of fund Total funds brought forward Total funds tarrled forward 181.141 129,54G 310,G87 185,599 121,279 306,878 4 Income from donation5 and legacies Restricted Total 2025 Total 2024 West Lothian Council gift tk)nations 13,000 13,000 13,C 510 13,IXIO 13,000 13,510 Page 14
Mentsl Hthlth Athiocacy Proiett {We5t iothian) sao Notes to the Accounts 5 Income from charitable actmtles Unrestrkted Restrkted Total 2025 Total 2024 Advocacy and innovative teaching development funding Advocacy prowsion for wèlfare benefft reform and HMP Addiewell funding 223,294 223,294 224,751 31,000 31,000 31,000 223,294 31.000 254,294 255.751 6 Income from Investments Restricted Total Total 2025 2024 Bank Interest received 1,498 1.498 1,498 1,498 1,361 1.361 7 Expenditure on charitable acthrftles Unrestrirted Re5tritted Total Total 2025 2024 Expenditure on chGritoble t7rtwities Advocacy and innovative teaching development funding Advocacy provision for welfare benefit reform and HMP Addiewell funding Governonce costs Management committee and AGM expenses 208.992 1,826 210,818 210,107 32,680 32,680 31,410 1,454 1.454 731 210,446 34,506 244,952 242,248 8 Other expendlture Unrestricted Restrirted Total Total 2025 2024 Premises costs I3,0 1,988 13,000 16,313 1,620 30,933 13,000 17,653 1,530 32,183 General administrative costs 14,325 1,620 15.945 Legal and professicn21 costs 14,988 Page 15
Mental Health Advocacy *oJect (West Lothlan) sao Notes to the Accourits 9 Trustee remuneratlon and expenses 2025 Number 2024 Number The nature of the reimbursed expenses No emoluments or expenses have been paid to the Trustees of The Pmject. io staff casts No employee reiVed emoluments irb excess of £60.(KIO. The average monthly number of full time equivalent employees during the year was as follows: 2025 2024 Number Number Advocacy and irrnovative teaching development Advocacy provision for welfare benefft reform and HMP Addiewell The charity has an auto enrolment compliant pension scheme with Aviva. All employees employer contributions are above the Minimum total contributions required under the auto enrolrnent rules. 11 Debtors 2025 2024 Trade debtors Prepayments and accrued income 606 1,714 2,320 2,161 2,161 12 Creditors: amounts falling due within one year 2025 2024 Other taxes and sodal security Accruals 4.021 2.040 6,061 4,249 2,019 6,268 Page 16
Mental Health Advocacy Proiect (West Lothian) SCIO Notes to the Accounts 13 Movement In funds Incomini res¢)urces At31 March 2025 Ilncluding At l April other 2024 gainsl10s5es) Resources Gross transfers expended Restrlcted funds: Restrlcted income funds: Reserve Fund step Out Fund vocary provision for welfare benefit reform and HMP Addiewell Scottish Poli Fund 113,(KiQ 50 14,498 (13,000) {50) 502 115.000 6,454 1,776 31.0(X) {34,6681 (1,776) 2.786 Total 121,280 45,498 (49,494) 502 117,786 Unrestricted funds: Designated fund5'. General Fund Working Capital Fund Total 121,599 64,OtJ) 223,294 1226,391) (2,502) 2,000 116.000 66.000 185,599 223.294 (226,391) (502} 182.QDO Total funds 306,879 268,792 (275,8851 299.786 Purposes and restrictions in relation to the funds: Restrirted funds: Reserve Fund The reserve fijnd wa5 created after it was agreed with West Lothian Council that The Project could maintain reserves to pay for the costs of redundancies and the costs of winding up the charity should the service level agreement (SLA) wtfh West Lothian Council and NHS Lothian not be renewed. The costs of redundancies and cessation are revlewed annually to ensure that the reserve fund is not understated Dr excessive to The Projects, requirernents. Any movernent required on this reserve is taken to orfrom the general fund. The Step Out fund arose out of a donation for this specific club. All Income and expenses relatlng to this club are held and recorded indeFendently of The ProjecL Advocacy provision for The Projert received funding for a staff position for an advocacy provision welfare benefit reform and to help with welfare benefit reform and advoLzcy provision at HMP HMP Addiewell Addiewell. The funds are being used to pay for staff costs to meet the required objethive5. The Project received a donation from Police Scotland to help pay for toiletries and other provisions to be used by those in need whllst they stay In hospital. Step Out Fund Scottish Police Fund Page 17
Mental Health AOca£Y Projert (West Lothlan) sao Notes to the Accounts Designated funds: General Fund The general fund 15 considered to be free and is not designated for any specific purpose. The Management Committee considers that this level of free reserve wlll provlde an adequate. but not excessRve. fund to meet unfore5eeable exceptional expendtture or eXptIOnal loss of income due to reductlons in gTrnt income. The Managernent Cornmittee have designated funds from the general nd for the purposes of the quarterly wofklng capital requirements of the charity. The designated fund allows the charity to continue to provide services whi15t the funding perthe servi level agreement (SLA) is collerted. The chartty does not have any loan or overdraft facillties and as a result any delay in the payment of the SLA would result in delays in paying salaries etc. This designated working capitsl fund is reviewed annually and any movement in the fund is taken to or from the general fund. Working Capital Fund 14 Analy515 of net assets between funds Unrestricted funds Restrltted lunds Total Net current assets 182.OLX) 182,OC 117,786 117,786 299,786 299.786 15 Reconcillation of net debt At31 March 2025 At l April 2024 Cash flows Cash and cash equivalents 310,827 310,827 {7,141) (7,141) 303.686 303,686 Net Debt 310.827 (7,141) 303.686 16 Commltments Operntlng lease commltments Annual commitments under nOn-CanlIable operating leases are as follows: 2025 Land and buildin 2024 Land and buildings 2024 Other Other Operating leases with expiry date: Within one year 13.0(Xl 13,000 763 13,000 13,000 763 763 763 Page 18
Mentsl Health Advocacy Project (West Lothian) SCIO Detailed Statement of Financial ActlvFtles for the year ended 31 March 2025 Unrestrkted funds 2025 Restrlcted funds 2025 Total funds Total fvnds 2024 2025 Income and endowments from: Donation5 and legaaes West Lothlan Councll glft Donations 13,t))O 13.000 13.000 sio 13,CUI 13,000 13.510 Chaiitable activities Advocacy and innovative teachin8 development funding Advocacy provision for welfare benefit reforni and HMP Addlewell funding 223.294 223.294 224.751 31,tJJJ 31.tK 31.000 223,294 31,000 254,294 255,751 Investments Bank interest received 1,498 1.498 1,498 1,498 1,361 1361 270,622 Total Income and endowments 223.294 45,498 268,792 Expenditure on: Charitable activities Advocacy and innovative teaching development funding Advocacy provisiorb for welfare benefit reform and HMP Addiewell funding 208.992 1,826 210,818 210,107 32,680 32,680 31.410 208,992 34,506 243,498 241,517 Governance costs IIAanagement committee and AGM expenses 1,454 1,454 731 1.454 1,454 731 Total of expenditure on charftable activitles 210,446 34,505 244,952 242,248 Premises costs Rent 13,[ 13.(KJO 13.000 13.000 13,000 13,000 General administrative costs. including depreciation and amortisation Equiprnent expensed Equlpment leasing and hire charges 2,210 670 93 763 763 Page 19
Mental Health Advocacy Projert (Wert Lothlan) SCIO Detailed Statement of Finanaal Activities General insurances Postage and tourlers Software, IT support and related costs 2.860 148 397 21 3.257 169 2.969 213 2,272 315 2.587 1.997 Stationery and printing Subscriptions Telephone, fax and broadband 968 134 1.102 978 614 7,909 17,653 6,803 14,325 7,747 16,313 1,988 Legal and professlonal costs Auditllndependent examination fee5 fees 1.620 1.620 1530 1.620 1,620 1,530 Total of expenditure of other costs Total expenditure Net gain5 on investments 15.945 14.988 30,933 32,183 226,391 49,494 275,885 274,431 Net expendlture Transfer5 between funds (3.097) (3,996} (7,D93) (5,809) (502) 502 Net expenditure before other 8ains1(10ssesl Other Gains (3,5991 13,494) 17,093) (3,809) Net movement ITr funds 13.5991 {3.494) {7,093) {3,8091 Reconclllatlon of funds: Total funds brought forward 185.599 121,280 306.879 308,911 Total funds carrled forward 182,000 117,786 299,786 305,102 Page 20