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 Examine￿5 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 Ur￿er 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 year￿waS 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 adVer￿se 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 Ir￿ed 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 a￿drenesS 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 prI￿n 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 reSe￿e 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
Ca￿led 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 t￿￿teeS 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 tn￿tee% 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 2￿6 (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
atten￿0Th.
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 pre￿ouS 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 re￿iVed 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 sett￿Ment 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.
Re￿pt 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 re￿iVed 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 A￿Oca£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 eX￿ptIOnal 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-Can￿lIable 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