Company No. SC218532 EAST AYRSHIRE ADVOCACY SERVICES LIMITED ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2026 R.A. Clement & Co. (Ineorporating Clement & Soll) Chartered Certified Ac¢ountanls I Seaford Street KILMARNOCK KAI 2BZ Tel: Fax". (01563) 522783 (01563) 571073 Principal: W.A. Wyllie
EAST AYRSHIRE ADVOCACY SERVICES LIMITED CONTENTS PAGE DIRECTOR'S REPORT 1,2,&3 INDEPENDENT EXAMINER>S REPORT STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) BALANCE SHEET NOTES FORMING PART OF THE FINANCIAL STATEMENTS 8,9&10
EAST AYRSHIRE ADVOCACY SERVICES LIMITED COMPANY INFORMATION CHAIRPERSON Appointed Allison Black 22.5.24 VICE CHAIRPERSON TREASURER Appointed Jean Wilson 08.07.09 DIRECTORS Appointed Appointed Appointed Resigned Appointed Evelyn Hilton Jean Wilson Irene Clark Neill Clark Ian Broadhurst 22.02.23 07.11.01 22.10.01 03.02.26 25.9.24 SECRETARY A¢ting Allison Black 11.11.09 C.E.O. Neill Clark COMPANY No. 218532 OSCR No. SC023540 REGISTERED OFFICE 20 Lindsay Street KILMARNOCK KAI 2BB INDEPENDENT EXAMINER W.A. Wyllie R.A. Clement & Co. Chartered Certified Accountants I Seafoid Street k]LMARNOCK KAI 2BZ BANKERS: Santander 97 King Str¢et KILMARNOCK KAI IQD
EAST AYRSHIRE ADVOCACY SERVICES LIMITED BOARD OF DIRECTORS, REPORT FOR THE YEAR ENDED 31ST MARCH 2026 The Board of Directors present its Report and Financial Statements for the year ended 31st Mawh, 2026. STRUCTURE, GOVERNANCE & AUNAGLVENT.. The Company is limited by guarantee and governed by its memorandum and Articles of Association which have no special restrictions. In the event of the company being wound up members are required to contribute an amount not exceeding £1. The Articles of Association were updated in 2025126 to better reflect the diversity of clienl groups with which the charity works and to enhance goveran¢e. RECRUITMENT AND APPOINTMENT OF DIRECTORS.. Directors are appointed to be Board by exisling members but fall to retire from office by rotation. every three years. No grant funding providers or other IK)dies are entitled to appoint any member of the Board. Due to the variety of client groups with whom ihe charity works. the Board of Director5 seeks to ensure that their needs are appToprialely reflected through the diversity of its membership. The charity Continues to seek willing individuals to enhance and maintain the broad skill mix of its Directors. This is done through local networking. In the event of particular skills being lost due to retirement, individuals are approached to offer themselves for election to the Board of Directors. DIRECTORS, INDUCTIONAND TJUJNING. Directors are already familiar with the practical work of the charity having been members prior to appointment. They are encouraged to attend staff induction sessions to familiarise themselves with the charlty and the context within which it operates. These sessions are led by the senior management and ¢over'.- The operational framework of the charity including roles and responsibilities of staff and directors. Resources and current financial position. Current service legal agreement and future plans for the charity. Directors are also encouraged to highlight any additional training needs which they may hav¢ appropriate to the operations of the charity. ORGAJV1&4TIONAL STRUCTURE.. East Ayrshire Advocacy Services Ltd has a Board of Directors. The maximum and minimum number is determined from time to time by ordinary resolution as per the memorandum and articles of Association. The main strategic decisions are taken by the Board of Directors and they are responsible for ensurin8 that the charity delivers the services specified and that key performance indicators are met. The CEO has responsibility for the day to day operational management of the services, including supervision of the staff team and also ensuring that the team continue to develop their skills and working practices are in line with good practice.
EAST AYRSHIRE ADVOCACY SERVICES LIMITED BOARD OF DIRECTORS, REPORT FOR THE YEAR ENDED 31ST MARCH 2026 RELA TED PAR TIES.. The charity is guided by both the local advocacy stralegy (East Ayrshire) and the Ayrshire-wide advocacy strategy. At a national level, both the implementation of the Mental Health (Care & Treatrnent)(Scotland) Act and the Adult Support and Protection (Scotland) Act. has led to significant expansion of the service in line with the principles of the afoTementioned legislation. Senior rnanagement have represented the charity on the many strategic groups involving local authorlty, health and voluntary section agencies. This has proved invaluable in establishing improved links within the community and raising awareness of the service. RISK M4NAGEMENT.. The Directors continue to identify and address any perceived risks to the integrity and continued wellbeing of the company and its activities. They identify, as a major potential risk thaL by the nature of the company's stated objective, they could find themselves in conflict with East Ayrshire Health & Social Care Partnership who are the main grant providers. The DirectOTS have offset such risk by ensuring proper contracts for all funding for agreed periods. A fither risk is identified with regard to the welfare and safety of the company's staff and advocacy consultants dealing, as they often are, with mental ill health. This risk is offset by careful training of staff and consultants and the issue of appropriate personal alarni and safety equipment. Procedures are in place to ensure compliance with health & safety of staff, clients and visitors to the office base. OBJECTIVESAND ACTIVITIES.. The Advocacy Service's principle activity continues to be the promotion of any charitable purposes for the benefit of the inhabitants of the East Ayrshire Council area for the following objects:_ The relief of tILose in need by reason of age. ill-health, disability, financial hardship or other disadvantage. The promotion of equality and diversity. The advancernent of human Tights, confiict resolution and reconciliation.
The advancement of citizenship and community development. The advancement of eduction through the provision and promotion of independent advocacy. FINANCIAL REVIEW.. Against the backdrop of expansions and increased demands of services and pressures on fimding the Advocacy service has continued to manage its finances for the period up to 3 1st March, 2026. PRINCIPAL FUNDING SOURCES.. The Dir¢clors always seek to maintain sufficient cash reserves as will allow three months nomial operation of the company's services. Reserves are held on short call bank deposit. The Company does not make grants to other bodies.
EAST AYRSHIRE ADVOCACY SERVICES LIMITED CompAny No. SC218532 BOARD OF DIRECTORS, REPORT FOR THE YEAR ENDED 31ST MARCH 2026 PL4NS FOR FUTURE PERIODS.. EAAS Ltd plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding Tangernents. Core funding has been confirmed until March 2027 via the East Ayrshire Health and Social Care Partnerslup. The Scottish Government has awarded up to £92,307 pa until 3 1st March 2027 to provide children's advocacy in children's hearing and cross-border residetial care. The new management structure introduced within EAAS following the new C.E.O. taking over the Tole on 1st November 2024 is working well. with the three Team Leaders supporting the CEO through the management team and regular managemenl team meetings. RESPONSIBILITIES OF THE DIRECTORS.. Company tAw requires the Dire¢tor5 to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these finan¢iaJ statements, th¢ Directors should follow best practice and-. select suitable accounting policies and then apply thern consistently. make judgments and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it Is Inappropriate to assume that the company will continue on that basis. The Directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The D1CtorS are also responsible for safeguarding the assets of the company and hence for taking rOnable steps for the prevention and detection of fraud and other irregularities. A UDJTORS/ INDEPENDEhTEX4MINERS. With the implementation of the Provisions of the Companies Act 2006, East Ayrshiie Advocacy Services Limited, being a charitable company with a gross level of Incoming Resources not exceeding £1,000,000 is entitled, as from l st Apiil, 2008, to have it annual accounts subject to an Independent Examination rather than a full audit. In the circumstances, th¢ Board have resolved to dispense with an audit for the periods commencing 1st April. 2008 onwards and to have the financial statements subject instead to an Indep¢ndent Examination. They have appointed W.A. Wyllie of Messrs. R.A. Clement & Co., Chartered Certified Accountants to carry out this task. His report follows this. The Independent Examiner has expressed his willingness to continue in olfice. This report has been prepared in accordance with the Statement of Recommended Practice; Accounling and Reporting by Charities (issued March 2005) and in accordance with the special provisions of the Companies Act relating to small entities. Approved by the Board on . ........ and signed on its behalf by'.- Dated..
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE ACCOUNTS OF EAST AYRSHIRE ADVOCACY SERVICES LIMITED I report on the Accounts of East Ayrshire Advocacy Services Limited for the year ended 31 st MarclL 2026, which are set out on pages S to l O. RESPECTIVE RESPONSIBILITIES OF DIRECTORSAND EL4MINER.. The Directors are responsible for the preparalion of the Accounts in accordance with the tern)s of the Charities and Trustee Investment (S¢otland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006. The Directors consider that the audit requirement of Regulation 10(I){d) of the Accounts Regulations does not apply. It is my responsibility to examine the Accounts, as required under Section 44{1){¢) of the Act, and to state whelher particular rnatters have come to my attention. BASIS OFINDEPENDEKfEL4MINER'S STA TEMENT. My examination is carried out in accordance with Regulation I l of the Charilies Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts and seeks explanations frotn the Directors concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the Accounts. INDEPENDENT EL4MJNER'S STA TEMENT.. In the course of my examinations. no matter has come to my attention. Which gives me reasonable use to believe that in any rnaterial report the requirements: a) to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Reglllations, and b) to prepare accounts which accord with the accounting records and Comply with Regulation 8 of Ihe 2006 A¢¢ounts Regulations, have not been met, or To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. William Wyllie. FCCA R.A. Clement & Co. Chartered Certified Accountants I Seaford Street KILMARNOCK t(Al 2BZ Dated.. JIA /X
EAST AYRSHIRE ADVOCACY SERVICES LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDILYG INCOME & EXPENDITURE FOR THE YEAR ENDED 31ST MARCH 2026 General General Fund Fund NOTE 2026 2025 INCOMING RESOURCES.. CHARJTABLE ACTIVITIES.. Grants 586,337 572,384 GENEIUTED FUNDS. Bank & Other interest received Total Incoming Resources 40 65 586,377 572,449 RESOURCES EXPENDED.. Charitable Activities 504,407 480,782 Govemance Costs Total Resources Expended NET INCOMINGI(OUTGOING) RESOURCES Fund Balances b/fd al 1.4.25 FUND BALANCES c/fd at 31. 3.26 84,040 588,447 2.070 55.650 53,580 97.128 577,910 5,461 61,111 55,650 CONTINUING OPERATIONS None of the Company's charitsble activitie5 were acquired or discontinued during the current or previous year.
EAST AYRSHIRE ADVOCACY SERVICES LIMITED CoMnY Nts. SC218532 BALANCE SHEET AS AT 31ST MARCH 2026 Note 2026 2025 FIXED ASSETS.. 5,358 7,656 CURRENT ASSETS.. Debtors Prepayment Santander Development Account Santander Current Account Cash In Hand 139,518 4.651 4,083 26,214 139 7,911 4.637 4,043 35,052 330 174,605 51,973 CURRENT LIABILITIES - AMOUNTS FALLING DUE WITHIN ONE YEAR.. Creditors Deferred Income 6,018 120,365 126,383 48.222 53,580 3,979 3,979 47,994 55,650 NET CURRENT ASSETS.. TOTAL NET ASSETS.. FUNDS AT 31 ST MARCH 2026.. General Fund 53,580 55,650 The Directors have taken advantage of the Companies Act 2006 in not having these Account audited under Section 477 (total exemption). The Directors have confirnled that no notice has been deposited under Section 476 of the Companies Act 2006. The Directors confirni that they are responsible for.'- ensuring that the Company keeps adequate accounting records which comply with Section 386 of the Companie5 Act 2006. preparing Accounts which give a true and fair view of the state of affairs of the Company as al Ihe end of the financial year and its results for the financial year in a¢cordan¢e with the requirements of sections 394 & 395 of the Companies Act 2006 and which otherwise comply with the requirements of this Act relating to Accounts, so far as applicable to the Company. Approved by the Board - Chairperson Dated..
EAST AYRSHIRE ADVOCACY SERVICES LIMITED NOTES FORMING THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026 ACCOUNTING POLICIES: The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the yeaT and in the preceding year. BASIS OF ACCOUNTtNG.. The Financial Statements have been prepared under the Historical Cost Convention, in accoidance with the Companies Act 2006 and the Statement of Recommended Practice.. Accounting and Reporting by Charities. issued March 2005. b. tNCOMtNG RESOURCES.. All incoming resources are included in the Statement of Financial Activities where the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.'- Voluntary income is received by way of grants and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlernent is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Incoming resources from grants, where related to perforniance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. RESOURCES EXPENDED: Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it Charitable expenditure comprises those costs in¢uned by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly io such activities and those Costs of an indirect nature necessary to support them. Governance costs includ¢ those costs associated with meeting the constitutional and statutory requirements of the charity and include the reporting accountant's fees and costs linked to the strategi¢ management of the charity.
All costs are allocated between the expenditure categories of the SOFA on a basis designed io reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis, e.g., floor area, per capital or estimated wage as set out inNote 3. d. FIXED ASSETS: Fixed Assets are stated at cost less accumulated depreciation. Depreciation is provided al rates calculated to write off the cost of each asset over its expected useful life, at the following rates and bases per annum. Plant, Machinery, Fixtures and Fittings Pennanent Improvements 300/0 Reducing Balance 330/0 Straight Line
EAST AYRSHIRE ADVOCACY SERVICES LIMITED NOTES FORMING THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026 ACCOUNTING POLICIES (Cont'd): GOtNG CONCERN.. As in previous years and throughout the year to 3 1st March 2026, the Charity's Core Funding was dependent on direct funding from two providers under a three year contract. East Ayrshire Health and Social Care Partnership continues to provide Core Funding until March 2027. plus a further review will take place. This will enable the charity to continue operation for at least one years from the date of approval of these Financial Statements. Our Children's Hearing service was established in 2020 through funding from the Scottish Government and is confirmed until 31 st March 2027. with additional funding being awarded to provide independent advocacy support lo children and young people in cross-border residential care. East AITshire Alcohol and Drug Parthership continue to fund a full-time post to support people with Alcohol and Drug Addiction on an Annual basis. Further funding was awarded by the East Ayrshire Health and Social Care Partnership in October 2022 for a full time post to evaluate Adult Support and Protection procedures. On this basis, the Directors consider it appropriate to prepare Financial Statements on a going concern basis and the Financial Statements do not contain any adjustmeThts that would result from any future shortfall in income. STAFF COSTSAND NUMBERS.. Direct Expenditure - Staff Salaries.. Gross Employer NIC Employer Pension 2026 2025 344,233 30,724 7,528 383,540 25.887 7,462 Support Costs- Staff Salaries.. Gross Employer NIC Employer Pension 21,039 2,405 302 19,102 1,381 Directors, Remuneration.. Gross Employer NIC Employer Pension 46,069 6,160 72,706 7,523 895 The Company employed 16 employees during the year (2025 20 employees) for activities directly relating to furthering charity's objectives and a further l employee for administration and support (2025 1 employee). Over and above the company employed l of the direclors as Manager of the charity until the introduction of urdated Articles of Asw¢iation in lafr 2025 at which time the ManagerlCEO resigned from being a Director to enhance govemance.{see Note 5 below).
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EAST AYRSHIRE ADVOCACY SERVICES LIMITED NOTES FORMING THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026 DIRECTORS, REMUNEL4 TIONAND REL4TED PAR TY TJUNSAL TIONS.. One members of the Board of Directors, employed by the charity received remuneration, as detailed in Note 4 above. No other members of the Board received any remuneration during the year (2025 Nil). None of the Directors nor any person related to the Charity had any personal interest in any contact or transaction entered into by the Charity during the year (2025 Nil). The detsils of the Directors who received remuneration and the arnounts involved are &$ follows.'- 2026 2025 Gross Salary 22,983 Employers NIC 2.439 Gross Salary 15,084 Employers NIC 1,663 Employer Pension 334 Out of pocket expenses reimbursed {travel) 47 Gross Salary 46,069 45.948 Employers NIC 6,160 5.086 Following introduction of the updated Articles of Association, no members of the Board of Directors were employed by the charity I received remuneration. Th¢ Directors are employed by the Charity under their Contract of Employment. Similarly, they receive reirnbursement from the Charity, as their employer. for out of pocket expenses (rnainly travel) wholly, necessarily and exclusively incurred in the performance of their duties under their employment contract on the same basis as all other employees of the Charity. The Directors in question nor any parties associated with them has received any other benefits other than those disclosed above. Under the Income Taxes (Trading and Other Income) Act 2005, the Company is exempt from Corporation and Income Taxes. Irene Clark, Manager Lesley Wilson Neill Clark Permanent Plant & Fixtures Improve. Equipment & Fittings FLYED ASSETS- TANGIBLE.. COST.. As at 1.4.25 Added During Year Total 17,236 48,881 12.910 79,027 17,236 48,881 12,910 79.027 DEPRECIATION.. As at 1.4.25 Charge for year As at31.3.26 17.234 43,661 1,567 45,228 10,476 731 11.207 71.371 2.298 73,669 17,234 NET BOOK VALUE As at 31.3.26 3,653 1,703 5,358 As at 1.4.25 5.220 2,434 7,656 Plant and Equipment includes computer equipment with a Net Book Value of £3,517 (2025 £5,026).This contains a Database of cases handled and in progress. As such it is held for activities directly relating to furthering charity's objectives. The remaining Fixed Assets are held for general governance and administration purposes. CAPITAL GUAJUNTEE. In the event of the company being wound up. the Liability of each Member will not exceed £1. io