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 D1￿CtorS are also
responsible for safeguarding the assets of the company and hence for taking r￿￿Onable 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 CoM￿nY 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