```
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`<br>`to `|`the `|`Financial`|`Statements`|||||`10-14`|
|`The following`||`pages`<br>`do`||`not form`|`part`|`of the statutory`|`accounts:`||
|`Detailed`|`Statement`<br>`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`<br>`legacies`|||||||||`13,000`|`13,000`|`13,000`|
|`Charitable`|`activities:`||||||||||||
|`Advocacyand`<br>`innovative`||`teaching`||`development`|||||`224,281`||`224,281`|`223,294`|
|`Advocacy`|`provision`<br>`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`<br>`ON:`|||||||||||||
|`Charitable`|`activities:`|||||||`5`|||||
|`Advocacy`|`and innovative`|`teaching`||`development`|||||`(213,133)`|`(13,000)`|`(226,133)`|`(241,2`<br>`17)`|
|`Advocacy`|`provision`<br>`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`<br>`between`<br>`funds`||||||||`13`|`7,161`|`(7,161)`|||
|`NET MOVEMENTIN FUNDS`|||||||||`18,310`|`(8,750)`|`9,560`|`(7,093)`|
|`RECONCILIATION`<br>`OF FUNDS:`|||||||||||||
|`Total`<br>`funds`|`brought`<br>`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`<br>`legacies`|||||||`3`||`13,000`|`13,000`|
|`Charitable`|`activities:`|||||||||||
|`Advocacy`|`and`<br>`innovative`|`teaching`||`development`|||||`223,294`||`223,294`|
|`Advocacy`|`provision`<br>`for welfare`||`benefit `||`reform`|`and HMP`|`Addiewell`|||`31,000`|`31,000`|
|`Investments`||||||||||`1,498`|`1,498`|
||||||||||`223,294`|`45,498`|`268,792`|
|`EXPENDITURE`<br>`ON:`||||||||||||
|`Charitable`|`activities:`|||||||`5`||||
|`Advocacy`|`and`<br>`innovative`|`teaching`||`development`|||||`(226,391)`|`(14,826)`|`(241,217)`|
|`Advocacy`|`provision`<br>`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`<br>`between`<br>`funds`||||||||`13`|`(502)`|`502`||
|`NET MOVEMENT IN FUNDS`|||||||||`(3,599)`|`(3,494)`|`(7,093)`|
|`RECONCILIATION`<br>`OF FUNDS:`||||||||||||
|`Total funds`|`brought`<br>`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`<br>`ASSETS`|`LESS`||`CURRENT`|`LIABILITIES`||||`200,310`|`109,036`|`309,346`|`299,786`|
|`NET`<br>`ASSETS`||||||||`200,31O`|`109,036`|`309,346`|`299,786`|
|`FUNDS OF THE `|`CHARITY`|||||||||`109,036`|`117,786`|
|`Restricted`<br>`Funds`||||||||||||
|||||||||||`200.310`|`182.000`|
|`Unrestricted`<br>`Funds`||||||||||||
|`TOTAL`<br>`FUNDs`|||||||`13`|||`309,346`|`299,786`|
|`On`<br>`behalf`<br>`of the board`||||||||||||
|`Ross`<br>`Burton`||||||||||||
|`Trustee`||||||||||||
|`30th`<br>`July 2026`||||||||||||
|`The notes`<br>`on pages 10 to 14 form part`|||||`of these`|`financlal `|`statements,`|||||




**----- Start of picture text -----**<br>
Page 9<br>**----- End of picture text -----**<br>




## `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 -----**<br>
||||||||
|---|---|---|---|---|---|---|
|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 -----**<br>


## `4 Investment Income` 

## `5. Analysis of Expenditure` 


**----- Start of picture text -----**<br>
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|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 -----**<br>


```
Page11
```



## `Mental Health Advocacy Project (WestLothian) SCIO Notes to the Financial Statements (continued) For The Year[Ended][31][March][2026]` 

## `6. Support Costs` 

|`6.`<br>`Supp`|`o`|`rt`|`Co`||`sts`|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||`2026`|
|||||||||||`Advocacy`||
|||||||||||`provision`<br>`for`||
||||||||||`Advocacy`|`welfare`||
||||||||||`and`|`benefit`||
||||||||||`innovative`|`reform`<br>`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`<br>`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.`<br>`Independent Examiner'sRemuneration`||||||||||||
|||||||||||`2026`|`2025`|
|`Independent`|||`examination`|||`of the`|`financial`|`statements`||`1,620`|`1,620`|
|`8`<br>`Staff`|`Costs`|||||||||||
|`Staff costs `||`were `|||`as follows:`|||||||
|||||||||||`2026`|`2025`|
|`Wages and`|||`salaries`|||||||`185,248`|`200,812`|
|`Social security`|||||`costs`|||||`12,393`|`13,968`|
|`Other`<br>`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.`<br>`Debtors`|`10.`<br>`Debtors`||||||||
|---|---|---|---|---|---|---|---|---|
||||||||`2026`|`2025`|
|`Due within`|`one `||`year`||||||
|`Prepayments`||`and`|`accrued`|`income`|||`2,333`|`2,161`|
|`11.`<br>`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`<br>`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`<br>`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`<br>`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`<br>`2024`|`Income`|`Expenditure`|`Transfers`|`As at 31`<br>`March 2025`|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|`Unrestricted`<br>`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`<br>`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`<br>`Out`||||||||`50`||`(50)`|||
|`Scottish`|`Police`|||||||`1,776`||`(1,776)`|||
|`Total`<br>`restricted`||`funds`||||||`121,280`|`45,498`|`(49,494)`|`502`|`117,786`|
|`Total`<br>`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`<br>`goods,`<br>`facilities `|||`and `||`services`||||`13,000`|`13,000`|
||||||||||`13,000`|`13,000`|
|`Charitable`<br>`Activities:`|||||||||||
|`Advocacy and innovative`||||`teaching`|||`development`||||
|`Income from`<br>`charitable`||`activities`|||||||`224,281`|`222,850`|
|||||||||||`444`|
|`Advocacy`<br>`programme`|||||||||||
||||||||||`224,281`|`223,294`|
|`Advocacy`<br>`provision`|`for welfare`|||||`benefit`||`reform and HMP Addiewell`|||
|`Income from`<br>`charitable`||`activities`|||||||`31,000`|`31,000`|
||||||||||`31,000`|`31,000`|
|`Investments`|||||||||||
|`Bank interest`<br>`receivable`|||||||||`1,161`|`1,498`|
||||||||||`1,161`|`1,498`|
||||||||||`269,443`|`268,792`|
|`EXPENDITURE`<br>`ON:`|||||||||||
|`Charitable`<br>`Activities:`|||||||||||
|`Advocacy and innovative`||||`teaching`|||`development`||||
|`Materials`|||||||||`(1,529)`|`(3,255)`|
|`Wages and`<br>`salaries`|||||||||`(158,946)`|`(173,147)`|
|`Employers`<br>`NI`|||||||||`(9,187)`|`(11,406)`|
|`Employers`<br>`pensions`<br>`- `|`defined`||||`contribution`|||`schemes`|`(9,111)`|`(9,851)`|
|`Travel`<br>`and`<br>`subsistence`||`expenses`|||||||`(734)`|`(764)`|
|`Consumable`<br>`items`||||||||||`(1,826)`|
|`Recruitment`<br>`costs`|||||||||`(915)`||
|`Staff training`|||||||||`(1,807)`|`(1,728)`|
|`Staff entertaining`|||||||||`(945)`|`(1,162)`|
|`Travel`<br>`expenses`|||||||||`(1,661)`|`(1,397)`|
|`Rent`|||||||||`(13,000)`|`(13,000)`|
|`Use of private`<br>`residence`|||||||||`(2,013)`|`(2,184)`|
|`Hire`<br>`and`<br>`leasing of computer`|||||`and`|`other equipment`|||`(670)`|`(670)`|
|`Computer and`<br>`IT Consumables`|||||||||`(4,498)`||
|`Computer and`<br>`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`<br>`examiner's`|||`fees`||||||`(1,620)`|`(1,620)`|
|`Professional`<br>`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`<br>`meetings`|||`expenses`|||||`(1,362)`|`(1,454)`|
|||||||||`(226,133)`|`(241,217)`|
|`Advocacy provision`|||`for welfare`||`benefit`||`reform and HMP Addiewell`|||
|`Materials`||||||||`(211)`|`(452)`|
|`Wages`<br>`and`<br>`salaries`||||||||`(26,302)`|`(27,665)`|
|`Employers`<br>`NI`||||||||`(3,206)`|`(2,562)`|
|`Employers`<br>`pensions`||`- `|`defined`|`contribution`|||`schemes`|`(1,451)`|`(1,502)`|
|`Hire`<br>`and`<br>`leasing`|`of computer `|||`and `|`other`|`equipment`||`(93)`|`(93)`|
|`Computer and`<br>`IT repairs and `||||`maintenance`||||`(371)`|`(315)`|
|`Insurance`||||||||`(404)`|`(397)`|
|`Postage`||||||||`(31)`|`(21)`|
|`Stationery`||||||||`(178)`|`(134)`|
|`Telecommunications`||||||||`(912)`|`(944)`|
|`Professional`<br>`fees`||||||||`(514)`|`(499)`|
|`Subscriptions`||||||||`(77)`|`(84)`|
|||||||||`(33,750)`|`(34,668)`|
|||||||||`(259,883)`|`(275,885)`|
|`NET INCOME/(EXPENDITURE)`||||||||`9,560`|`(7,093)`|



```
Page16
```