Companyregistration[number:][SCO1][ 1560]
Charityregistration[number:][SC011560]
MentalHealthAdvocacyProject
mhap
(WestLothian) SCIO
MENTAL HEALTHADVOCACY PROJECT (WEST LOTHIAN) SCIO TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
PHILIP BALD ACCOUNTANCY
38 OrmistonTerrace
Edinburgh
EH12[7SJ]
Mental Health Advocacy Project (West Lothian) SCIO Contents
|
|
|
|
|
|
|
|
Page |
Trustees' |
Report |
|
|
|
|
|
|
1-5 |
Independent |
|
Examiner's |
|
Report |
|
|
|
6 |
Statement |
of |
Financial |
|
Activities |
|
|
|
7 |
Comparative |
|
Statement |
|
of Financial Activities |
|
|
|
8 |
Statement |
of |
Financial |
|
Position |
|
|
|
|
Notes
to |
the |
Financial |
Statements |
|
|
|
|
10-14 |
The following |
|
pages
do |
|
not form |
part |
of the statutory |
accounts: |
|
Detailed |
Statement
of |
|
Financial |
|
Activities |
|
|
15-16 |
MentalHealth[Advocacy][Project](West[Lothian)]SCIO
Trustees'Report[For][The][Year Ended][31][March][2026]
Thetrusteespresenttheirreportandthefinancialstatementsfortheyearended31March2026.
ObjectivesandActivities
AimsandObjectives
Thepu�oSeofthecharityassetoutinitsooverningdocument aretoadvancetheeducationofpeoplewhoUSemental
healthservicesinWestLothian,
Themainactivitiesundertakeninrelationtothosepurposesare:
•providinginformationforindividualsorgroupstoenablethemtobe[as][involved]indecisionsabouttheir
•careandsupportastheywouldliketobe;
•identifyingindividualsorgroupswhocouldbenefitfromTheProject;
•facilitatingself-advocacyandcollectiveadvocacygroupsensuringuserinvolvement;
theprovisionof aneffectiveandappropriateservice;and
•providinganindividualandcollectiveadvocacyserviceforpeoplewho[have,]orhavehadmentalillnessandlivein
thecommunity ofWestLothian.
Themainactivitiesundertakenduringtheyearareshownintheaccountsunderthefollowingheadings:
Advocacyandinnovativeteachingdevelopment
•AdvocacyprovisionforwelfarebenefitreformandHMPAddiewell
Achievements and Performance
Main Achievements
2025-26wasanotheryearofchallengesandachievementsforMHAPaswecontinuedtodeliverindependentadvocacy
servicesforpeopleexperiencingmentalhealthandsubstanceuseissuesacrossWestLothian.Weweregranteda further
two-yearextensionformentalhealthworkandoneyearforaddictionworkunderMATStandards.OurworkatHMP
AddiewellandWelfareReformalsocontinuedforanotheryear.
Despiteongoingeconomicpressuresaffectingmanyofthepeoplewesupport,increasingdemandforadvocacy,thelossof
afull-timememberofstaffduringtheyear,staticfundinglevelsandincreasingoperatingcosts,wemaintainedservice
deliveryandcontinuedto providehigh-qualityadvocacytoindividualsfacingsomeofthemostcomplexandchallenging
circumstances.
Individual Advocacy
Overall,wesuccessfullysupported479individualsacrossWestLothiananddeliveredmorethan2,347advocacy
appointmentsduringtheyear.DemandremainedparticularlyhighforMentalHealthActandhospitaldetentionadvocacy,
andwesuccessfullymaintaineditsthree-dayresponsestandardforstatutoryMentalHealthActreferralsthroughoutthe
year.
Weachievedpositiveoutcomes for 69%ofpeoplesupported,enablingindividualstounderstandtheirrights,expresstheir
views,participateindecisionsabouttheircareandsupport,andchallengedecisionswherenecessary.
Wecontinuedtoprovideaccessibleservicesthroughacombinationofface-to-face,telephoneandvirtualappointments,
ensuringindividualscouldengageinwaysthatbest[meet][their][needs.]
Collective AdvocacY
Wecontinuedtoprovidecollectiveadvocacyininpatientsettings,includingtheIntensivePsychiatricCareUnit,acute
psychiatricwards,theRegionalEatingDisordersUnitandtheMotherandBabyUnit.Wealsosupportedpatientstoengage
directly withMentalWelfareCommissionvisits,ensuringtheirviewsandexperienceswererepresentedandinformedthe
inspectionprocess.
TheWestLothianServiceUserForumcontinuedtoprovideanimportantplatformforlivedexperience,contributingtolocal
Consultationsandinfluencingservicedevelopmentacrosshealth,socialcareandcommunitysafetyinitiatives.They
contributedtotheWestLothian'HaveYourSay'consultation,theHealthandSocialCareconsultationandthePoliceSafer
Neighbourhoodcampaign.
Internal
..CONTINUED
Page1
Mental Health Advocacy Project (West Lothian) SCIO Trustees' Report[(continued)] For The Year Ended 31 March 2026
Main Achievements - continued
WeintroducedanewEasyReadleaflet,developedwithinputfromserviceusers,toimproveaccessibilityandunderstanding
ofadvocacyservices.Wealsostrengthenedourreferralandfeedbackprocesses,with100%ofrespondentsreportingthat
theyfounditeasytoaccessourservicewithfeedbackconsistentlyhighlightingtheprofessionalism,respectandsupport
providedbyadvocates.
Staff Development
MHAPcontinuedtoinvestinorganisationaldevelopmentandstaffwellbeing.Staffattendedover50trainingand
developmenteventscoveringmentalhealth,addictions,welfarerights,housing,trauma-informedpractice,motivational
interviewing,humanrightsandlegalframeworks.Significantworkwasalsoundertakentostrengthenlone-workingand
staffsafetyarrangementsacrosstheorganisation.
Partnership Working
Weremainedactivelyinvolvedinlocalandnationalpartnerships,consultationsandstrategicgroups.Theseinclude,
althoughnotlimitedto:ADPExecutive,AlcoholandMATStandards,Mat8,RecoveryOrientatedSystemsofCare,The
SuicidePreventionGroup,MentalHealthActReferenceGroupandWestspaceGroup.AWI shortworkinggroup,theThird
SectorStrategyGroup(TSSG) andmorerecentlyanewMentalHealthForum.
AwarenessRaising
WetookpartinvariouseventsthroughoutWestLothianincluding:
-
Alcohol & Drug Partnership Mat 6& 10 Trauma Informed Approaches Partnership Event, using MHAP case studies
-
• Mental Health Awareness Day • Wellbeing Networking Event, Social Work • Supported the Baton of Hope event Charter of Rights Workshop
-
Regional Eating Disorders Unit Fauldhouse wellbeing hub Social Policy training
-
West Lothian College, student wellbeing event
-
• Voices for Change Group
Consultations
Wealsotookpartinarangeofconsultationsandquestionnairesprovidingfeedbackon,
-
. Mental Welfare Commission questionnaire for its 2026-2029 strategy.
-
Consultant Psychiatrist work for a new leaflet about being detained in hospital.Supported the development of new
-
• Adult Support and Protection/Adults with Incapacity training resources for Sandra McDonald. Police Scotland, suicide bereavement letter for families.
-
Alcohol & Drug Partnership service questionnaire.
-
.New leaflet for people subject to Adult Support & Protection. • SIAA report on issues with corporate appointeeship.
Management[Committee]
Atthe2025AGM,lanKeithretiredasChairfollowingmanyyearsofdedicatedservice.TheCommitteeappointedJim
Watson,previouslyTreasurer,asthenewChairperson,withRossBurtonjoiningtheCommittee asTreasurer.
Thecontinuedcommitment ofourvolunteers,managementcommitteeandstaffenabledMHAPtosustainhigh-quality
advocacyservícesthroughoutachallengingyearandensurethatthevoices,rights andchoicesofpeopleexperiencing
mentalhealthandaddictionissuesremainedatthecentreofservicedelivery.
KeyAchievements2025- 2026
-
Maintained high quality advocacy services despite staffing pressures. Responded to increasing demand and complexity within existing funding. Supported 479 individuals through more than 2,347 advocacy appointments. positive outcomes for 69% of people supported.
-
3-day response time maintained for mental health act and detention related referrals despite growing waiting list. Service User Forum contributed to multiple consultations.
-
• Continued collective advocacy across inpatient mental health settings. Supported patients during Mental Welfare Commission visits.
-
• Introduced a co-produced Easy Read advocacy leaflet. . Invested in staff development through 50+ training and learning events. .Strengthened recording systems, referral and feedback processes and lone-working arrangements. • Contributed to local and national policy through consultation responses and strategic partnerships. Raised awareness of advocacy across health, social care, education and third sector.
-
.Sustained the valuable contribution of volunteers andAhe, ManagementCommittee.
Mental HealthAdvocacyProject(WestLothian)SCIO
Trustees'Report (continued)
For The YearEnded31March2026
Financial Review
Financial Position
TheProjectoperatesonacontractwhichisputouttotenderbyNHSLothianandWestLothianCouncil,throughtheWest
LothianHealthandSocialCarePartnership.ThecurrentcontractcoincideswithWestLothianCouncils5 yearbudgetcycle.
AnyadditionalworkcarriedoutbyTheProjectoutwiththetermsofthecontractwiththeWestLothianHealthandSocial
CarePartnership,issubjecttoadditionalcharges.
TheProjectmaintainsseveralrestricted,designatedandunrestrictedfunds,inlinewithfundingrestrictionsanddesignations
bytheManagementCommittee.
Thegeneralfundisconsideredtobefreeandisnotdesignatedforanyspecificpurpose.TheManagementCommittee
considersthatthisleveloffreereservewillprovideanadeguate,butnotexcessive,fundtomeetunforeseeableexceptional
expenditure.TheManagementCommitteedesignatefundsfromthegeneralfundforspecificpurposesandthese
designationsarereviewedonanannualbasistoensurethattheyareappropriate.
TheManagementCommitteehasadesianatedfundforworkingcapital,setatalevelwhichequatestoapproximately3
monthsunrestrictedexpenditure.Thisprovidessufficientfundstocovermanagement,administrativeandsupportcosts
shouldtherebeanydelaysinthecontractfundingof TheProject.Thisfundistobereviewedannuallywithany movement
takentothegeneralunrestrictedfund.
ThereservefundwascreatedafterwasagreedwithWestLothianCouncilthatTheProjectcouldmaintainreservesforthe
costsofredundanciesandthecostsofwindingupthecharityshouldtheservicelevelagreementwithWestLothianCouncil
andNHSLothiannotberenewed.The costsofredundanciesandcessationarereviewedannuallytoensurethatthereserve
fundisnotunderstatedorexcessiveto TheProjects'requirements.
Anymovementrequiredonthisreserveistakentoorfromthegeneralfund.Theotherrestrictedfundshavearisenwhere
therehavebeensurplusesinpastyearswhichwillallowadditionaladvocacyservicestobecarriedoutbeyondthefinal
funding.
TheManagementCommittee agreedtopaythestaffaoneoffdiscretionarybonusfromaccumulatedsurplusesfrom
previousyears.Thetotalcostofthisdiscretionarybonus,includingemployersNICwas£14,415.Thediscretionarybonus
increasedtheunrestrictedexpenditureby£12,329andtherestrictedexpenditureby£2,086.Ifit werenotforthis
payment,thecharitywouldhavereportedasurplusfortheyear.
Structure, Governance and Management
Governing Document
TheProject,sincethe12thMay2015,isaScottishCharitableIncorporatedOrganisation(SCIO)afterpreviouslyoperating
asanunincorporatedcharityandhasbeenregisteredasacharitysincethe1stJanuary1992.TheProjectisestablished
underaconstitution,whichestablishedtheobjectivesandpowersoftheProject.Thenetassetsoftheunincorporated
associationweretransferredtotheSCIOonthe14thMay2015.
Trustee Selection Methods
TheManagementCommittee mayappointsuchpersonsasitdeemsappropriatetobeexecutiveofficersof TheProject,and
maydelegatesuchresponsibilitiesoftheManagementCommitteetosuchpersonsastheManagementcommitteemay
deemnecessary.
PriortothestartoftheAnnualGeneralMeeting,themembersoftheManagementCommitteearerequiredtoresignfrom
officeandareeligibleforre-election.Thetrusteesof TheProjectforthepurposesofcharitylawalsoformtheManagement
Committeeof TheProject.
TheManagementCommitteeismadeupoftwelvememberswhoareappointedattheAnnualGeneralMeeting,oraswhen
requiredtoanyvacanciesthatmayariseduringtheyear.EachnewmemberoftheManagement Committee isprovided
withastructuredinductionprogrammeoverthefirstyear.
Reference and Administrative Details
Trustees
ClaireSharkey-Secretary
lanKeith(resigned13/11/2025)
JimWatson-Chair
JohnNisbet
Page3
Mental Health Advocacy Project (West Lothian) sCIO Trustees'Report (continued) For The Year Ended 31 March 2026
KarenCurrie
Michael Boyce Ross Burton - Treasurer (appointed 13/11/2025)
other Personnel
KarenCampbell-ProjectCoordinator
CharityNumber
SC011560
Principal Address
StrathbrockPartnershipCentre
189aWestMainStreet
Broxburn
WestLothian
EH525LH
Independent Examiner
PhilipBaldFCCA
PhilipBaldAccountancyLtd
3BOrmistonTerrace
Edinburgh
EH127SJ
Bankers
BankofScotland
BathgateBankingHub
31SouthBridgeStreet
Bathgate
WestLothian
EH481TL
Page4
MentalHealthAdvocacy[Project](West[Lothian)SCIO]
ForTrustees'[The][Year]Report [Ended][(continued)][31][March][2026]
�ndStatenentTne[rustees][United]Kingdomof[are]Trustees'[responslble]Accountingcharities[Responslb|litles]forpreparingStandardsthe(UnitedTrustees'Kingdon[Renort]GenerallyandtheAcccptedfinanclal[statements]Accountingstatements[In]PraCtCe).accordancefor[[each]][[financial]]IlthappIlcable[[year]][[Whicn]]ld
charityTnegive[[United]]lawtrue[for]applicable[that]and[penod.]fairto[viewv]Accountingcharities[In][prepaing]the[n]stateStandards[Scotland][the]affairsfnanclalteouiresstalermontsthethecharitytrustepsandtheto[trustecs][of]oreoare[the][Incoming]areînancial[requlred][ resources]statementsto:andforapplication[[each]][[financial]]ofresources[[year]][[Whicn]]the
selectobservemakeprepsre[judgments][suitable] thethe methodsfinancialaccountingand[and] accountingstatenentspolcles[principles] estimnatesandon thethenthe[goino][Charily][apply] thatconcero[are] them[SORP;][reasonable] basis[consistcntly;] unlessand prudent;inapproprlateand to presume that the[charity] wil contlnue in business. at[[anytime]]
TinancialTheyIheInvestmnenttrustees[are]contlnue[position][also](Scotland)[are]responsiblein[responsible][of]business.[the]Actcharltyfor 2005,for[safeguarding][and][keeping][the]to[Charities]enableadeouatethe[them]Accounts[assets]accountingtoofensure{Scotland)echarity[that]recordstheRegulations[and]whlchaccounts[hence]discloseforcomply2006taking[with]and[with]reasonable[the]reasonablethe[provlsions]CharltiesstepsaccuracyofarndfortheTrustees[the]at[trust][[anytime]]prevention[deed.][the]
anddetectionoffraudandotherirregularities.
The[trustees']reportwasapprovedbytheboardoftrustees[and][signed]onbehalfby:
Jim[Watson]
Trustee
30thJuly[2026]
PageS
MentalHealthAdvocacyProject(WestLothian)scIO
IndependentExaminer'sReporttotheTrusteesofMentalHealthAdvocacy Project(West
Lothian)[scIO]
ForTheYear Ended 31March2026
IreporttothetrusteesonmyexaminationoftheaccountsofMentalHealthAdvocacyProject(WestLothlan)SCIo(theTrust)
fortheyearended31March2026.
Responsibilities and Basis of Report
AsthecharitytrusteesyouareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsoftheCharities
andTrusteeInvestment(Scotland)Act2005andtheCharitlesAccounts(Scotland)Regulations2006(asamended).The
charitytrusteesconsiderthattheauditrequirementofRegulation10(1)(a)to(c) ofthe2006AccountsRegulationsdoesnot
apply.Itismyresponsibilitytoexaminetheaccountsasrequiredundersectlon44(1)(c)oftheActandtostatewhether
particularmattershavecometomyattention.
MyexaminationiscarriedoutinaccordancewithRegulatlon11ofthe2006 AccountsRegulations.Anexaminationincludesa
revlewoftheaccountingrecordskeptbythecharityandacomparisonoftheaccountspresentedwiththoserecords.Italso
includesconsiderationof anyunusualitemsordisclosuresintheaccounts,andseeksexplanationsfromthetrustees
concerninganysuchmaters.Theproceduresundertakendonotprovidealtheevidencethatwouldberequiredinanaudit,
and consequentlydonotexpressanauditopinionontheviewgivenbytheaccounts.
Independent Examiner's Statement
SincetheCharityhaspreparedItsaccountsonanaccrualsbasisandisregisteredinScotlandyourexaminermust bea
memberofabodylistedinRegulation11(2)oftheCharitiesAccourits(Scotland)Regulations2006(asamended),confirm
that Iamqualifedtoundertaketheexarnination becauseIamamemberTheAssociatlonofCharteredCertified
Accountants,whichis oneofthelistedbodies.
Inthecourseofmyexamination,nomatterhascome tomyattention
•whichgivesmereasonabletobelievethatinanymaterialrespecttherequirements:
otokeepaccountingrecordsinaccordancewithSection44(1j(a)ofthe2005ActandRegulation4ofthe2006
AccountsRegulations
.toprepareaccountswhichaccordwiththeaccountingrecordsandcomplywithRegulation8 ofthe2006
AccountsRegulations
havenotbeenmet,or
towhich,in myopinion, attentlonshouldbedrawninordertoenableaproperunderstandingoftheaccountstobe
reached.
PhilipBaldFCCA
30thJuly2026
3BOrmistonTerrace
Edinburgh
EH127SJ
Page6
Mental Health Advocacy Project (West Lothian) SCI0 Statement of Financial Activities
For The Year Ended 31 March 2026
|
|
|
|
|
|
|
|
|
|
|
2026 |
2025 |
|
|
|
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
Total |
|
|
|
|
|
|
|
|
|
funds |
funds |
funds |
funds |
|
|
|
|
|
|
|
|
Notes |
|
|
|
|
INCOMEAND ENDOWMENTS FROM: |
|
|
|
|
|
|
|
|
|
|
|
|
Donations |
and
legacies |
|
|
|
|
|
|
|
|
13,000 |
13,000 |
13,000 |
Charitable |
activities: |
|
|
|
|
|
|
|
|
|
|
|
Advocacyand
innovative |
|
teaching |
|
development |
|
|
|
|
224,281 |
|
224,281 |
223,294 |
Advocacy |
provision
for welfare |
|
benefit |
|
refom |
and |
HMP |
|
|
|
|
|
Addiewell |
|
|
|
|
|
|
|
|
|
31,000 |
31,000 |
31,000 |
Investments |
|
|
|
|
|
|
|
4 |
|
1,161 |
1,161 |
1,498 |
|
|
|
|
|
|
|
|
|
224,282 |
45,161 |
269,443 |
268,792 |
EXPENDITURE
ON: |
|
|
|
|
|
|
|
|
|
|
|
|
Charitable |
activities: |
|
|
|
|
|
|
5 |
|
|
|
|
Advocacy |
and innovative |
teaching |
|
development |
|
|
|
|
(213,133) |
(13,000) |
(226,133) |
(241,2
17) |
Advocacy |
provision
for welfare |
|
benefit |
|
reform |
and |
HMP |
|
|
(33,750) |
(33,750) |
(34,668) |
Addiewell |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(213,133) |
(46,750) |
(259,883) |
(275,885) |
NET INCOME/(EXPENDITURE) |
|
|
|
|
|
|
|
|
11,149 |
(1,589) |
9,560 |
(7,093) |
Transfers
between
funds |
|
|
|
|
|
|
|
13 |
7,161 |
(7,161) |
|
|
NET MOVEMENTIN FUNDS |
|
|
|
|
|
|
|
|
18,310 |
(8,750) |
9,560 |
(7,093) |
RECONCILIATION
OF FUNDS: |
|
|
|
|
|
|
|
|
|
|
|
|
Total
funds |
brought
forward |
|
|
|
|
|
|
|
182,000 |
117,786 |
299,786 |
306,879 |
TOTAL FUNDSCARRIED |
|
FORWARD |
|
|
|
|
|
13 |
200,310 |
109,036 |
309,346 |
299,786 |
Thenotesonpages10to14formpartofthesefinancialstatements.
Page7
Mental Health[Advocacy][Project][(West][Lothian)][SCIO] ComparativeStatement[of][Financial][Activities] For The[Year Ended][31][March][2026]
|
|
|
|
|
|
|
|
|
|
|
2025 |
|
|
|
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
|
|
|
|
|
|
|
funds |
funds |
funds |
|
|
|
|
|
|
|
|
Notes |
|
|
|
INCOMEAND ENDOWMENTSFROM: |
|
|
|
|
|
|
|
|
|
|
|
Donations |
and
legacies |
|
|
|
|
|
|
3 |
|
13,000 |
13,000 |
Charitable |
activities: |
|
|
|
|
|
|
|
|
|
|
Advocacy |
and
innovative |
teaching |
|
development |
|
|
|
|
223,294 |
|
223,294 |
Advocacy |
provision
for welfare |
|
benefit |
|
reform |
and HMP |
Addiewell |
|
|
31,000 |
31,000 |
Investments |
|
|
|
|
|
|
|
|
|
1,498 |
1,498 |
|
|
|
|
|
|
|
|
|
223,294 |
45,498 |
268,792 |
EXPENDITURE
ON: |
|
|
|
|
|
|
|
|
|
|
|
Charitable |
activities: |
|
|
|
|
|
|
5 |
|
|
|
Advocacy |
and
innovative |
teaching |
|
development |
|
|
|
|
(226,391) |
(14,826) |
(241,217) |
Advocacy |
provision
for welfare |
|
benefit |
|
reform |
and HMP |
Addiewell |
|
|
(34,668) |
(34,668) |
|
|
|
|
|
|
|
|
|
(226,391) |
(49,494) |
(275,885) |
NET (EXPENDITURE) /INCOME |
|
|
|
|
|
|
|
|
(3,097) |
(3,996) |
(7,093) |
Transfers
between
funds |
|
|
|
|
|
|
|
13 |
(502) |
502 |
|
NET MOVEMENT IN FUNDS |
|
|
|
|
|
|
|
|
(3,599) |
(3,494) |
(7,093) |
RECONCILIATION
OF FUNDS: |
|
|
|
|
|
|
|
|
|
|
|
Total funds |
brought
forward |
|
|
|
|
|
|
|
185,599 |
121,280 |
306,879 |
TOTAL FUNDSCARRIED |
|
FORWARD |
|
|
|
|
|
13 |
182,000 |
117,786 |
299,786 |
Thenotesonpages10to14formpartofthesefinancialstatements.
Page8
MentalHealthAdvocacyProject(WestLothian)SCIO
StatemnentofFinancialPosition
AsAt[31][March][2026]
|
|
|
|
|
|
|
|
|
|
2026 |
2025 |
|
|
|
|
|
|
|
|
Unrestrlcted |
Restricted |
Total |
Total |
|
|
|
|
|
|
|
|
funds |
funds |
funds |
funds |
|
|
|
|
|
|
|
Notes |
|
|
|
|
CURRENT ASSETS |
|
|
|
|
|
|
|
|
|
|
|
Debtors |
|
|
|
|
|
|
10 |
2,333 |
|
2,333 |
2,161 |
Cash at bank and |
in hand |
|
|
|
|
|
|
204,297 |
109,036 |
313,333 |
303,685 |
|
|
|
|
|
|
|
|
206,630 |
109,036 |
315.666 |
305,846 |
Creditors: Amnounts |
|
Falling Due |
|
WIthin One |
|
Year |
11 |
(6,320) |
|
(6,320) |
(6,060) |
NET CURRENT ASSETS |
|
|
(LIABILITIEs) |
|
|
|
|
200,310 |
109.036 |
309,346 |
299,786 |
TOTAL
ASSETS |
LESS |
|
CURRENT |
LIABILITIES |
|
|
|
200,310 |
109,036 |
309,346 |
299,786 |
NET
ASSETS |
|
|
|
|
|
|
|
200,31O |
109,036 |
309,346 |
299,786 |
FUNDS OF THE |
CHARITY |
|
|
|
|
|
|
|
|
109,036 |
117,786 |
Restricted
Funds |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
200.310 |
182.000 |
Unrestricted
Funds |
|
|
|
|
|
|
|
|
|
|
|
TOTAL
FUNDs |
|
|
|
|
|
|
13 |
|
|
309,346 |
299,786 |
On
behalf
of the board |
|
|
|
|
|
|
|
|
|
|
|
Ross
Burton |
|
|
|
|
|
|
|
|
|
|
|
Trustee |
|
|
|
|
|
|
|
|
|
|
|
30th
July 2026 |
|
|
|
|
|
|
|
|
|
|
|
The notes
on pages 10 to 14 form part |
|
|
|
|
of these |
financlal |
statements, |
|
|
|
|
----- Start of picture text -----
Page 9
----- End of picture text -----
Mental Health Advocacy Project (West Lothian) SCIO Notes to the Financial Statements For The Year Ended 31 March 2026
1. General Information
MentalHealthAdvocacyProject(WestLothian)ScIOisanunincorporatedcharityregisteredwiththeOfficeoftheScottish
CharityRegulator(0SCR),registeredcharitynumber SCO11560.TheprincipaladdressisStrathbrockPartnershipCentre,
189aWestMainStreet,Broxburn,West Lothian,EH525LH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
ThefinancialstatementshavebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)"Accountingand
ReportingbyCharities: StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin
accordancewiththeFinancialReportingStandardapplicablein theUKandRepublicofireland(FRS 102)(effective1
January2019)",FinancialReportingStandard102"TheFinancialReportingStandardapplicableintheUKandRepublic
ofIreland",theCharitiesandTrusteesInvestment(Scotland)Act2005and theCharitiesAccounts(Scotland)
Regulations2006.
ThecharityisaPublicBenefitEntityasdefinedbyFRS102.
2.2. Fund Accounting
Unrestrictedfunds-theseareavailableforuseatthediscretionofthetrusteesinfurtheranceofthegeneralobjectsof
thecharity.
Designatedfunds-theseareunrestrictedfundsearmarkedbythetrusteesforparticularpurposes.
Restrictedfunds-theseareavailableforusesubjecttorestrictionsimposedbythedonororthroughtermsofan
appeal.
2.3. Incoming Resources
IncomeisincludedintheStatementofFinancialActivities(SoFA)whenthecharitybecomesentitledto, andvirtually
certaintoreceive,theincomeandtheamountoftheincomecanbemeasuredwithsufficientreliability.
WhereincomehasrelatedexpendituretheincomeandrelatedexpenditureisreportedgrossintheSoFA.
Voluntaryincormereceivedbywayofgrants,donationsandgiftsisincludedinthetheSoFAwhenreceivableandonly
whentheCharityhasunconditionalentitlementtotheincome.
Investmentincome,intheformofbankinterestreceived,isincludedintheaccountswhenreceivable
2.4. Donated Goods and Services
Donatedservicesandfacilitiesareonlyincludedinincome(withanequivalentamountinexpenditure)wherethe
benefittotheCharityisreasonablyquantifiable,measurableandmaterial.
Thevalueofanyvolunteerhelpreceivedisnotincludedintheaccounts.
2.5. Resources Expended
Expenditureisrecognisedonanaccrualsbasis.Expenditureincludesany VATwhichcannotberecovered,andis
reportedaspartoftheexpendituretowhichit
relates.
ExpenditureoncharitableactivitiescomprisethecostsincurredbytheCharityinthedeliveryofitsactivitiesand
servicesinthefurtheranceofitsobjects,includingthemakingofgrantsandgovernancecosts.
Governancecostsincludethosecostsassociatedwithmeetingtheconstitutionalandstatutoryrequirementsofthe
Charity,includinganyaudit/independentexaminationfees,costslinkedtothestrategicmanagementoftheCharity,
togetherwithashareofotheradministrationcosts.
2.6. Cash and Cash Equivalents
Cashandcashequivalentsarebasicfinancialassetsandincludecashinhandanddepositsheldatcallwithbanks,
othershort-termhighlyliquidinvestmentsthatmatureinnomorethanthreemonthsfromthedateofacquisitionand
arereadilyconvertibletoaknownamountofcashwithinsignificantriskofchangeinvalue,andbank overdrafts.
2.7. Taxation
Thecharityisexemptfromtaxasallitsincomeischaritableandappliedforcharitablepurposes.
Page10
Mental Health Advocacy Project (West Lothian) SCIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2026
2.8. Pensions
Thecharityoperatesadefinedpensioncontributionscheme.ContributionsarechargedtotheStatementofFinancial
Activitiesastheybecomepayableinaccordancewiththerulesofthescheme.
3 Income from Donations and Legacies
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2026|2025|
|Restricted|Restricted|
|funds|funds|
|Donated|goods,|facilities|and|services:|
|Donated|goods,|facilities|and|services|13,000|13,000|
|Investment|Income|
|2026|2025|
|Restricted|Restricted|
|funds|funds|
|Bank|interest|receivable|1,161|1,498|
----- End of picture text -----
4 Investment Income
5. Analysis of Expenditure
----- Start of picture text -----
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|2026|
|Activities|Support|
|undertaken|costs|
|directly|(see|note|6)|Total|
|£|
|Advocacy|and|innovative|teaching|development|179,507|46,626|226,133|
|Advocacy|provision|for|welfare|benefit|reform|and|HMP|Addiewell|31,170|2,580|33,750|
|210,677|49,206|259,883|
|2025|
|Activities|Support|
|undertaken|costs|
|directly|(see|note|6)|Total|
|Advocacy|and|innovative|teaching|development|200,249|40,968|241,217|
|Advocacy|provision|for|welfare|benefit|reform|and|HMP|Addiewell|32,181|2,487|34,668|
|232,430|43,455|275,885|
----- End of picture text -----
Page11
Mental Health Advocacy Project (WestLothian) SCIO Notes to the Financial Statements (continued) For The Year[Ended][31][March][2026]
6. Support Costs
6.
Supp |
o |
rt |
Co |
|
sts |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2026 |
|
|
|
|
|
|
|
|
|
|
Advocacy |
|
|
|
|
|
|
|
|
|
|
|
provision
for |
|
|
|
|
|
|
|
|
|
|
Advocacy |
welfare |
|
|
|
|
|
|
|
|
|
|
and |
benefit |
|
|
|
|
|
|
|
|
|
|
innovative |
reform
and |
|
|
|
|
|
|
|
|
|
|
teaching |
HMP |
|
|
|
|
|
|
|
|
|
|
development |
Addiewell |
Total |
Employee |
|
costs |
|
|
|
|
|
|
5,328 |
|
5,328 |
Premises |
|
expenses |
|
|
|
|
|
|
15,013 |
|
15,013 |
General |
administration |
|
|
|
|
|
|
|
24,923 |
2,580 |
27,503 |
Governance |
|
|
costs |
|
|
|
|
|
1,362 |
|
1,362 |
|
|
|
|
|
|
|
|
|
46,626 |
2,580 |
49,206 |
|
|
|
|
|
|
|
|
|
|
|
2025 |
|
|
|
|
|
|
|
|
|
|
Advocacy |
|
|
|
|
|
|
|
|
|
|
|
provision
for |
|
|
|
|
|
|
|
|
|
|
Advocacy |
welfare |
|
|
|
|
|
|
|
|
|
|
and |
benefit |
|
|
|
|
|
|
|
|
|
|
innovative |
reform and |
|
|
|
|
|
|
|
|
|
|
teaching |
HMP |
|
|
|
|
|
|
|
|
|
|
development |
Addiewell |
Total |
Employee |
|
costs |
|
|
|
|
|
|
4,287 |
|
4,287 |
Premises |
|
expenses |
|
|
|
|
|
|
15,184 |
|
15,184 |
General |
administration |
|
|
|
|
|
|
|
20,043 |
2,487 |
22,530 |
Governance |
|
|
costs |
|
|
|
|
|
1,454 |
|
1,454 |
|
|
|
|
|
|
|
|
|
40,968 |
2,487 |
43,455 |
7.
Independent Examiner'sRemuneration |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2026 |
2025 |
Independent |
|
|
examination |
|
|
of the |
financial |
statements |
|
1,620 |
1,620 |
8
Staff |
Costs |
|
|
|
|
|
|
|
|
|
|
Staff costs |
|
were |
|
|
as follows: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2026 |
2025 |
Wages and |
|
|
salaries |
|
|
|
|
|
|
185,248 |
200,812 |
Social security |
|
|
|
|
costs |
|
|
|
|
12,393 |
13,968 |
Other
pension |
|
|
|
costs |
|
|
|
|
|
10,562 |
11,353 |
|
|
|
|
|
|
|
|
|
|
208,203 |
226,133 |
Noemployeesreceivedemployeebenefits(excludingemployerpensioncosts)forthereportingperiodof morethan£60,000.
Page[12]
Mental Health Advocacy Project (WestLothian) sCIO Notes to the Financial Statements (continued) ForThe Year Ended 31 March 2026
9. Average Numberof Employees
Average number of employees during the year was: 7 (2025: 7)
10.
Debtors |
10.
Debtors |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2026 |
2025 |
Due within |
one |
|
year |
|
|
|
|
|
Prepayments |
|
and |
accrued |
income |
|
|
2,333 |
2,161 |
11.
Creditors: |
|
Amounts |
|
Falling |
Due Within |
One Year |
|
|
|
|
|
|
|
|
|
2026 |
2025 |
|
|
|
|
|
|
|
£ |
|
Other taxes |
and |
|
social security |
|
|
|
4,276 |
4,021 |
Accruals |
|
|
|
|
|
|
2,044 |
2,039 |
|
|
|
|
|
|
|
6,320 |
6,060 |
12. Pension Commitments
Thecharityoperatesadefinedcontributionpensionscheme.Theassetsoftheschemeareheldseparatelyfromthoseofthe
charityinanindependentlyadministeredfund.
Duringtheyearthechargetothestatementoffinancialactivitiesinrespectofdefinedcontributionschemeswas£l0,562
(2025:£11,353).
Atthestatementoffinancialpositiondatecontributionsof£NILwereduetothefundandareincludedincreditors.
13. Movement in Funds
|
|
|
|
|
|
|
As |
at 1 April |
|
|
|
As at 31 |
|
|
|
|
|
|
|
|
2025 |
Income |
Expenditure |
Transfers |
March 2026 |
|
|
|
|
|
|
|
|
|
£ |
|
|
£ |
Unrestricted
funds |
|
|
|
|
|
|
|
|
|
|
|
|
General: |
|
|
|
|
|
|
|
|
|
|
|
|
General |
unrestricted |
|
fund |
|
|
|
|
116,000 |
224,282 |
(213,133) |
8,161 |
135,310 |
Designated: |
|
|
|
|
|
|
|
|
|
|
|
|
Working |
capital |
fund |
|
|
|
|
|
66,000 |
|
|
(1,000) |
65,000 |
Total
unrestricted |
|
funds |
|
|
|
|
|
182,000 |
224,282 |
(213,133) |
7,161 |
200,310 |
Restricted |
funds |
|
|
|
|
|
|
|
|
|
|
|
Reserve |
fund |
|
|
|
|
|
|
115,000 |
14,161 |
(13,000) |
(7,161) |
109,000 |
Welfare |
Benefit |
Reform |
|
& |
HMP |
Addiewell |
|
2,786 |
31,000 |
(33,750) |
|
36 |
Total
restricted |
|
funds |
|
|
|
|
|
117,786 |
45,161 |
(46,750) |
(7,161) |
109,036 |
Total funds |
|
|
|
|
|
|
|
299,786 |
269,443 |
(259,883) |
|
309,346 |
Page13
Mental Health Advocacy Project (West Lothian) SCIO Notes to the Financial Statements (continued) For The Year Ended 31 March 2026
|
|
|
|
|
|
|
As |
at 1 April
2024 |
Income |
Expenditure |
Transfers |
As at 31
March 2025 |
Unrestricted
funds |
|
|
|
|
|
|
|
|
|
|
|
|
General: |
|
|
|
|
|
|
|
|
|
|
|
|
General |
unrestricted |
|
fund |
|
|
|
|
121,599 |
223,294 |
(226,391) |
(2,502) |
116,000 |
Designated: |
|
|
|
|
|
|
|
|
|
|
|
|
Working |
capital |
fund |
|
|
|
|
|
64,000 |
|
|
2,000 |
66,000 |
Total
unrestricted |
|
funds |
|
|
|
|
|
185,599 |
223,294 |
(226,391) |
(502) |
182,000 |
Restricted |
funds |
|
|
|
|
|
|
|
|
|
|
|
Reserve |
fund |
|
|
|
|
|
|
113,000 |
14,498 |
(13,000) |
502 |
115,000 |
Welfare |
Benefit |
Reform |
|
& |
HMP |
Addiewell |
|
6,454 |
31,000 |
(34,668) |
|
2,786 |
Step
Out |
|
|
|
|
|
|
|
50 |
|
(50) |
|
|
Scottish |
Police |
|
|
|
|
|
|
1,776 |
|
(1,776) |
|
|
Total
restricted |
|
funds |
|
|
|
|
|
121,280 |
45,498 |
(49,494) |
502 |
117,786 |
Total
funds |
|
|
|
|
|
|
|
306,879 |
268,792 |
(275,885) |
|
299,786 |
14.TransactionswithTrustees
Noneofthetrusteesreceivedanyremunerationoranyotherbenefitsfromanemployment withthecharityorarelatedentity
duringthecurrentorpreviousyear.
No trustee expenses have been incurred.
15.RelatedPartyDisclosures
Therehavebeennorelatedpartytransactionsinthereportingperiodthatrequiredisclosure.
Page14
Mental Health Advocacy Project (WestLothian) SCIO Detailed Statement of Financial Activities For The Year[Ended][31][March][2026]
|
|
|
|
|
|
|
|
|
2026 |
2025 |
|
|
|
|
|
|
|
|
|
Total |
Total |
|
|
|
|
|
|
|
|
|
funds |
funds |
INCOMEAND ENDOWMENTS FROM: |
|
|
|
|
|
|
|
|
|
|
Donations and legacies |
|
|
|
|
|
|
|
|
|
|
Donated
goods,
facilities |
|
|
and |
|
services |
|
|
|
13,000 |
13,000 |
|
|
|
|
|
|
|
|
|
13,000 |
13,000 |
Charitable
Activities: |
|
|
|
|
|
|
|
|
|
|
Advocacy and innovative |
|
|
|
teaching |
|
|
development |
|
|
|
Income from
charitable |
|
activities |
|
|
|
|
|
|
224,281 |
222,850 |
|
|
|
|
|
|
|
|
|
|
444 |
Advocacy
programme |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
224,281 |
223,294 |
Advocacy
provision |
for welfare |
|
|
|
|
benefit |
|
reform and HMP Addiewell |
|
|
Income from
charitable |
|
activities |
|
|
|
|
|
|
31,000 |
31,000 |
|
|
|
|
|
|
|
|
|
31,000 |
31,000 |
Investments |
|
|
|
|
|
|
|
|
|
|
Bank interest
receivable |
|
|
|
|
|
|
|
|
1,161 |
1,498 |
|
|
|
|
|
|
|
|
|
1,161 |
1,498 |
|
|
|
|
|
|
|
|
|
269,443 |
268,792 |
EXPENDITURE
ON: |
|
|
|
|
|
|
|
|
|
|
Charitable
Activities: |
|
|
|
|
|
|
|
|
|
|
Advocacy and innovative |
|
|
|
teaching |
|
|
development |
|
|
|
Materials |
|
|
|
|
|
|
|
|
(1,529) |
(3,255) |
Wages and
salaries |
|
|
|
|
|
|
|
|
(158,946) |
(173,147) |
Employers
NI |
|
|
|
|
|
|
|
|
(9,187) |
(11,406) |
Employers
pensions
- |
defined |
|
|
|
contribution |
|
|
schemes |
(9,111) |
(9,851) |
Travel
and
subsistence |
|
expenses |
|
|
|
|
|
|
(734) |
(764) |
Consumable
items |
|
|
|
|
|
|
|
|
|
(1,826) |
Recruitment
costs |
|
|
|
|
|
|
|
|
(915) |
|
Staff training |
|
|
|
|
|
|
|
|
(1,807) |
(1,728) |
Staff entertaining |
|
|
|
|
|
|
|
|
(945) |
(1,162) |
Travel
expenses |
|
|
|
|
|
|
|
|
(1,661) |
(1,397) |
Rent |
|
|
|
|
|
|
|
|
(13,000) |
(13,000) |
Use of private
residence |
|
|
|
|
|
|
|
|
(2,013) |
(2,184) |
Hire
and
leasing of computer |
|
|
|
|
and |
other equipment |
|
|
(670) |
(670) |
Computer and
IT Consumables |
|
|
|
|
|
|
|
|
(4,498) |
|
Computer and
IT repairs |
|
|
and |
|
maintenance |
|
|
|
(2,683) |
(2,272) |
Insurance |
|
|
|
|
|
|
|
|
(2,923) |
(2,860) |
Postage |
|
|
|
|
|
|
|
|
(225) |
(148) |
Stationery |
|
|
|
|
|
|
|
|
(1,286) |
(968) |
Telecommunications |
|
|
|
|
|
|
|
|
(6,601) |
(6,803) |
Independent
examiner's |
|
|
fees |
|
|
|
|
|
(1,620) |
(1,620) |
Professional
fees |
|
|
|
|
|
|
|
|
(3,780) |
(4,098) |
Subscriptions |
|
|
|
|
|
|
|
|
(556) |
(604) |
|
|
|
|
|
|
|
|
|
|
..CONTINUED |
Page15
Mental Health Advocacy Project (West Lothian) scIo Detailed Statement of Financial Activities (continued) For The Year Ended 31 March 2026
Bank charges |
|
|
|
|
|
|
|
(81) |
|
AGM / board
meetings |
|
|
expenses |
|
|
|
|
(1,362) |
(1,454) |
|
|
|
|
|
|
|
|
(226,133) |
(241,217) |
Advocacy provision |
|
|
for welfare |
|
benefit |
|
reform and HMP Addiewell |
|
|
Materials |
|
|
|
|
|
|
|
(211) |
(452) |
Wages
and
salaries |
|
|
|
|
|
|
|
(26,302) |
(27,665) |
Employers
NI |
|
|
|
|
|
|
|
(3,206) |
(2,562) |
Employers
pensions |
|
- |
defined |
contribution |
|
|
schemes |
(1,451) |
(1,502) |
Hire
and
leasing |
of computer |
|
|
and |
other |
equipment |
|
(93) |
(93) |
Computer and
IT repairs and |
|
|
|
maintenance |
|
|
|
(371) |
(315) |
Insurance |
|
|
|
|
|
|
|
(404) |
(397) |
Postage |
|
|
|
|
|
|
|
(31) |
(21) |
Stationery |
|
|
|
|
|
|
|
(178) |
(134) |
Telecommunications |
|
|
|
|
|
|
|
(912) |
(944) |
Professional
fees |
|
|
|
|
|
|
|
(514) |
(499) |
Subscriptions |
|
|
|
|
|
|
|
(77) |
(84) |
|
|
|
|
|
|
|
|
(33,750) |
(34,668) |
|
|
|
|
|
|
|
|
(259,883) |
(275,885) |
NET INCOME/(EXPENDITURE) |
|
|
|
|
|
|
|
9,560 |
(7,093) |
Page16