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2020-12-31-accounts

REGISTERED CHARITY NUMBER: SC028948

Report of the Trustees and Financial Statements for the Year Ended 31 March 2020

for

Equals Advocacy Partnership

Brett Nicholls Associates 63 Ruthven Lane Glasgow G12 9BG

Equals Advocacy Partnership

Contents of the Financial Statements for the Year Ended 31 March 2020

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

Equals Advocacy Partnership

Reference and Administrative Details for the Year Ended 31 March 2020

TRUSTEES

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PRINCIPAL ADDRESS

PRINCIPAL ADDRESS Offices 1.4 & 1.9 The Dalziel Building 7 Scott Street Motherwell ML1 1PN REGISTERED CHARITY NUMBER SC028948 INDEPENDENT EXAMINER Brett Nicholls Associates 63 Ruthven Lane Glasgow G12 9BG BANKERS Bank of Scotland 40 South Bridge St Airdrie ML6 6JA

Page 1

Equals Advocacy Partnership

Report of the Trustees for the Year Ended 31 March 2020

The trustees present their report with the financial statements of the charity for the year ended 31 March 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The overall aim of the Equals Advocacy Partnership is to ensure that the views, opinions and wishes of people with mental health issues and dementia are heard, respected and taken into account. It also seeks to ensure that these individuals are central to and have maximum control over any decisions made which affect their lives and also safeguards their rights and interests.

With this in mind, the Equals Advocacy Partnership has provided a variety of services which promote this aim including:

The charity works in close cooperation with its main grant providers, the North Lanarkshire Council and the Lanarkshire Health Board.

Charitable activities

Equals Advocacy Partnership continues to deliver its core advocacy services to older adults aged 65 and above who reside in North Lanarkshire. We provided advocacy to 680 older adults during the year and the demand for our services continues to grow.

To complement our core advocacy services we are continuing to raise awareness and provide a preventative advocacy service from the funding we received from Third Sector Community Capacity Building and Carers Support Funding and the Robertson Trust.

These additional resources have supported casework for an additional 89 older adults during the financial year. It allowed the organisation to provide 21 training sessions to 238 people , to hold 28 surgeries reaching 93 people and to provide 21 information stands to 878 people. This has enabled Equals Advocacy Partnership to reach more people who are currently not connected to a service by encouraging self management, prevention and anticipatory care. It does this by promoting and assisting in the uptake of anticipatory care plans, advance statements, powers of attorney and by directing people to natural supports within their communities.

The resources we received from Inspiring Scotland have allowed us to support 43 older people through the Self Directed Support process allowing them more freedom and control in how they manage their budget and to challenge decisions. In addition to this we are a key member of the SIRD network and have also hosted information stands at events reaching 90 people during this period.

Page 2

Equals Advocacy Partnership

Report of the Trustees for the Year Ended 31 March 2020

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We work within the guiding Principles and Standards for Independent Advocacy. Our service

Our values and principles underpin everything we do as an organisation - these include:

We will always focus on the person not their condition, respecting them for who they are, acknowledging that they are the expert on what they need and recognising their strengths, knowledge and talents.

We will work to ensure that all who use our services are treated within the terms of existing (e.g. Human Rights Act 1998, Mental Health (Care and Treatment) (Scotland) Act 2003, Adult Support and Protection (Scotland) Act 2007 and Adults with Incapacity (Scotland) Act 2000) and all future legislation. We will often go further - not only protecting them and their rights but also those of their carer(s).

FINANCIAL REVIEW

Results

The charity generated a net operating surplus of £21,528 for the year ended 31 March 2020 (2019: £12,345). At balance date reserves stood at £84,184 (2019: £62,655), with £74,515 of these being general unrestricted funds (2019: £45,425).

During the year Equals Advocacy Partnership formed a new company Equals Advocacy Ltd. At 31 March 2020, all assets were transferred from the existing charity to the new organisation.

Principal funding sources

The Charity was successful in attracting funding from:

The Management Committee express their sincere thanks to these funders for the support over the year.

Reserves policy

The Management Committee have examined the organisation's requirements for reserves in the light of the main risks to the charity. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets should be around 3 months of the annual expenditure, which equates to around £52,101. These reserves are needed to meet the financial needs of the charity and the Management Committee are confident that at this level, they would be able to continue the current activities in the event of a significant drop in funding. The charity currently has £74,515 in unrestricted funds. This exceeds the threshold the management committee requires and additional funds will be reinvested in the service.

FUTURE PLANS

The organisation has now formed a Company Limited by Guarantee. It continues to deliver its activities in line with its contract with North Lanarkshire Council. It also continues to look at opportunities to grow its service provision that complements its core activities as the needs for our services continues to grow.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Equals Advocacy Partnership was established on 1 April 2001 and assumed the activities of the former North Lanarkshire Community Care Forum. It is an Unincorporated Association and is managed by an elected Management Committee. It is established under a Constitution that sets out the objectives and powers of the partnership.

Page 3

Equals Advocacy Partnership Report of the Trustees for the Year Ended 31 March 2020 STRUCTURE, GOVERNANCE AND mANAGEmE￿r Recruitsnent and appointment of Management Committee Management Commrttee are appointed in accordance with the COnsts￿. Indwiduds are chosen based on their experience and sympathy with the genera work and aims of the tharity. Management structure The executive management of the chartty is the resp￿sibIl￿ of the Management Committee ￿ meet regulaty. Day to day operational responsibilty is delegated to the Service Manager. Key management remuneration In the opinion of the Iruslees there is one member of key management. the service manager. The total cost to the employer for this post was £42,456 linduding employer Nat'onal Insurance and L7)ntributions to the Strathdyde Pension Fund). Risk management The Management Commrttee reviews the risks to the tharity is expxed and to ensure appropriate L7)nlTols are in place to safeguard staff and the dients they serve. 2310612021 Approved by order of the t#)ard of INstees on ............................................. syned on rts tehalf by: . Trustee Page 4

Independent Examinefs Report to the Trustees of Equals Advocacy Partn8r8hip I reKK)Ft on the accounts for tho yearended 31 March 2020 8el Ixi pages Six to fourteen. The charity's trustees a￿ r8sponsible for the preparation of th8 ac£ounts in accordance WEth the lerms of the Charl￿5 and Trustee Irwestment (Scollandl Act 2005 and the chariti￿ Accounts ISc))Ilancll R8gulati>ns 2006. The charity's Iruslees conshyer that thè audit requirement of Regulation 10{11(a) to {el of the Accounts Regufotlon8 does not app￿. 11 i8 my responsibility lo examine It￿ a￿oun1$ as rBqulred under Seciton 4411llcl of the Ack and lo stste whatheT part￿Ular matter8 have come lo my atlentKJn. Bas15 of tha I￿19p9￿d0nf examIn•￿S report My examination was carrf￿ out in ac£ordance with Regulation 1101 the Charities Accounts (Scolland) R&Ju&llons 2006. An examination In¢lLKles a review of the accounlwg records kepl by the charity 8 comparwn ol the accounts presented wtth those records. 11 also Includes considerK)n of any unuswl items or d￿CloSUre$ in the aeeourts, and seeking exP￿TratIor from you as Iruslees concerning an¥ such matt8rs. The procedures undart8ken do nol provide all the eVJe￿e that wwkj bo required in an audit, and consequently I do rot express an audit opinion on the view given by the account8. Indep8nd•nt examinerfs statement In connectlon ￿1￿ my 6xaminalion, no m8118r com6 to attention . {11 whlch glvos me reasonable cau8e to believe that, in any material resp￿t, the requirements to k8ep accounting records In 8ccord8nce with Section 4411IIA) of Ihg 2005 Act and Reguklion 4 of the 20Ce Accounts RegulalFons', and lo prepare accounts whlch accord wlth the accourtiig records and lo comply whh Regulat￿)￿ 8 of Ihe 2006 Accounts R&guLgllon8 have rnt t￿n mat,, or {21 to whlch, in my oplnlon. attentior S￿uld be drawn in ordgr lo enab￿ a proper uThJerslandlng of th8 accounts to b8 rs￿h￿￿. Fellow. Associdt¢ori ol Chartered LcrtilicKI Accountan18 Brell Nicholls Associates 63 Ruthven Lane Glasgow G12 9BG Dale.. P￿85

Equals Advocacy Partnership

Statement of Financial Activities for the Year Ended 31 March 2020

Unrestricted
Restricted
funds
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
179,337
69,054
Other income
3,000
-
Total
182,337
69,054
EXPENDITURE ON
Charitable activities
3
Advocacy project
153,308
76,554
Other
5
84,184
-
Total
237,492
76,554
NET INCOME/(EXPENDITURE)
(55,155)
(7,500)
RECONCILIATION OF FUNDS
Total funds brought forward
55,155
7,500
TOTAL FUNDS CARRIED FORWARD
-
-
2020
Total
funds
£
248,391
3,000
251,391
229,862
84,184
314,046
(62,655)
62,655
-
2019
Total
funds
£
255,364
3,000
258,364
246,019
-
246,019
12,345
50,310
62,655

The notes form part of these financial statements

Page 6

Equals Advocacy Partnership Balance Sheet 31 March 2020 2020 2019 FIXED ASSETS Tangible assets 9.730 CURRENT ASSETS Cash at bank and in hand 64.194 CREDrroRS Amounts falling due year 10 111.2691 NET CURRENT ASSETS 52,925 TOTAL ASSEfs LESS CURRENT UA8ILrriES 62,655 NET ASSETS 62.655 FUNDS Unre51ri¢ted funds.. General fund De￿nated Reserves- Fixed Assets 12 45,425 9,730 55,155 7,500 Restricted fund5 TOTAL FUNDS 62,655 2310612021 The financial statements were apw)ved by the Board of Tn￿tee5 and aulhori5ed for issue on ............................................. and were signed on ts behaff by.. Page 7

Equals Advocacy Partnership

Notes to the Financial Statements for the Year Ended 31 March 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 10% on reducing balance Computer equipment - 10% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

At 31 March 2019, the charity had one employee who was a member of the Strathclyde Pension Fund which operates a defined benefit pension scheme. The contributions payable by the charity, as employer, are prescribed by the managers of the fund under the statutory provisions under which the scheme operates. The charity has no discretion to vary the rates of its contributions and therefore the pension scheme is treated as a defined contribution scheme as permitted by FRS 17. The pension costs charged in the financial statements in respect of this scheme represent the contributions payable by the charity during the year.

Pursuant to the Pensions Act 2008 which provides for the creation of workplace pension schemes under the auto enrol provisions, the charity has set up a pension scheme with the National Employment Savings Trust ('NEST'). At 31 March 2020, six staff members had opted to join it.

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Equals Advocacy Partnership

Notes to the Financial Statements - continued for the Year Ended 31 March 2020

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
2020 2019
£ £
Grants 248,391 255,364
Grants received, included in the above, are as follows:
2020 2019
£ £
North Lanarkshire Council 179,337 164,337
Voluntary Action North Lanarkshire 54,054 76,027
Robertson Trust 15,000 15,000
248,391 255,364
3. CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 4)
£
Advocacy project 229,862
4. DIRECT COSTS OF CHARITABLE ACTIVITIES
2.
DONATIONS AND LEGACIES
2.
DONATIONS AND LEGACIES
Grants
Grants received, included in the above, are as follows:
North Lanarkshire Council
Voluntary Action North Lanarkshire
Robertson Trust
3.
CHARITABLE ACTIVITIES COSTS
Advocacy project
4.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2020
£
248,391
2020
£
179,337
54,054
15,000
248,391
2019
£
255,364
2019
£
164,337
76,027
15,000
255,364
Advocacy project
DIRECT COSTS OF CHARITABLE ACTIVITIES
Direct
Costs (see
note 4)
£
229,862
Staff costs
Insurance
Light and heat
Telephone
Postage
Sundries
Equipment
Accountancy- IE Fee
Legal and Professional Fees
Rent
Repairs and Maintenance
Stationery and Printing
Travel
Cleaning
Honorarium
IT Costs
Marketing
Payroll Fees
Photocopying
Subscriptions
Meeting Expenses
Office Expenses
Training
Website
Depreciation
2020
£
193,225
840
-
2,841
22
342
-
1,440
3,049
14,205
178
654
6,378
812
-
2,474
230
720
198
-
417
564
198
-
1,075
229,862
2019
£
193,644
886
322
4,601
507
225
157
1,350
6,797
16,145
232
1,311
8,495
787
1,000
2,638
143
738
1,210
380
478
1,950
810
58
1,155
246,019

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Equals Advocacy Partnership

Notes to the Financial Statements - continued for the Year Ended 31 March 2020

5. OTHER

Transfer of assets to new Organisation

2020 2019
£ £
84,184 -

6. TRUSTEES' REMUNERATION AND BENEFITS

During the year, no remuneration or benefits were paid to any trustee (2019: an annual honorarium of £1,000 was paid to the Chairman and Treasurer in respect of the accounting duties carried out).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2020 nor for the year ended 31 March 2019.

7.

STAFF COSTS

2020 2019
£ £
Wages and salaries 168,387 170,253
Social security costs 14,427 14,698
Other pension costs 10,411 8,693
193,225 193,644
The average monthly number of employees during the year was as follows:
2020 2019
Management and Support staff 8 8

No employees received emoluments in excess of £60,000.

The charity paid a total of £7,884 (2019: £8,693) to the Strathclyde Pension Fund and NEST workplace pension scheme during the year. For more information regarding the pension contributions, refer to Note 1.

8.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
164,337
91,027
Other income
3,000
-
Total
167,337
91,027
EXPENDITURE ON
Charitable activities
Advocacy project
158,642
87,377
NET INCOME
8,695
3,650
RECONCILIATION OF FUNDS
Total funds brought forward
46,460
3,850
Total
funds
£
255,364
3,000
258,364
246,019
12,345
50,310

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Equals Advocacy Partnership

Notes to the Financial Statements - continued for the Year Ended 31 March 2020

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
TOTAL FUNDS CARRIED FORWARD
55,155
7,500
9.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2019
3,808
31,923
Additions
-
1,013
Disposals
(3,808)
(32,936)
At 31 March 2020
-
-
DEPRECIATION
At 1 April 2019
1,043
24,958
Charge for year
277
798
Eliminated on disposal
(1,320)
(25,756)
At 31 March 2020
-
-
NET BOOK VALUE
At 31 March 2020
-
-
At 31 March 2019
2,765
6,965
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Trade creditors
-
Other creditors
-
-
11.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
2020
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
Fixed assets
-
-
-
Current assets
-
-
-
Current liabilities
-
-
-
-
-
-
Total
funds
£
62,655
Totals
£
35,731
1,013
(36,744)
-
26,001
1,075
(27,076)
-
-
9,730
2019
£
1,504
9,765
11,269
2019
Total
funds
£
9,730
64,194
(11,269)
62,655

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Equals Advocacy Partnership

Notes to the Financial Statements - continued for the Year Ended 31 March 2020

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS - continued

Comparatives for analysis of net assets between funds

2019 2018
Unrestricted
Restricted
Total Total
funds funds funds funds
£ £ £ £
Fixed assets 9,730 - 9,730 2,288
Current assets 56,694 7,500 64,194 58,892
Current liabilities (11,269) - (11,269) (10,870)
55,155 7,500 62,655 50,310

12.

MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/4/19 in funds funds 31/3/20
£ £ £ £
Unrestricted funds
General fund 45,425 (44,412) (1,013) -
Designated Reserves- Fixed Assets 9,730 (10,743) 1,013 -
55,155 (55,155) - -
Restricted funds
Robertson Trust 7,500 (7,500) - -
TOTAL FUNDS 62,655 (62,655) - -

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 182,337 (226,749) (44,412)
Designated Reserves- Fixed Assets - (10,743) (10,743)
182,337 (237,492) (55,155)
Restricted funds
Voluntary Action North Lanarkshire 54,054 (54,054) -
Robertson Trust 15,000 (22,500) (7,500)
69,054 (76,554) (7,500)
TOTAL FUNDS 251,391 (314,046) (62,655)

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Equals Advocacy Partnership

Notes to the Financial Statements - continued for the Year Ended 31 March 2020

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1/4/18 in funds funds 31/3/19
£ £ £ £
Unrestricted funds
General fund 46,460 9,850 (10,885) 45,425
Designated Reserves- Fixed Assets - (1,155) 10,885 9,730
46,460 8,695 - 55,155
Restricted funds
Big Lottery 3,850 (3,850) - -
Robertson Trust - 7,500 - 7,500
3,850 3,650 - 7,500
TOTAL FUNDS 50,310 12,345 - 62,655

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 167,337 (157,487) 9,850
Designated Reserves- Fixed Assets - (1,155) (1,155)
167,337 (158,642) 8,695
Restricted funds
Voluntary Action North Lanarkshire 76,027 (76,027) -
Big Lottery - (3,850) (3,850)
Robertson Trust 15,000 (7,500) 7,500
91,027 (87,377) 3,650
TOTAL FUNDS 258,364 (246,019) 12,345

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2020.

14. PRE-TRANSFER BALANCE SHEET

Prior to the transfer to the new organisation, the charity's Net Assets were comprised of:

2020 2019
£ £
FIXED ASSETS
Tangible assets 9,668 9,730
CURRENT ASSETS
Cash at bank and in hand 80,929 64,194
CREDITORS
Amounts falling due within one year (6,413) (11,269)
NET CURRENT ASSETS 74,516 52,925

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Equals Advocacy Partnership

16.

Notes to the Financial Statements - continued for the Year Ended 31 March 2020

14. PRE-TRANSFER BALANCE SHEET - continued

NET ASSETS 84,184 62,655
FUNDS
Unrestricted Funds 74,516 45,425
Designated Funds - Fixed Assets 9,668 9,730
Restricted Funds - 7,500
84,184 62,655

15. PURPOSES OF UNRESTRICTED FUNDS

General Funds - The unrestricted, 'free reserves' of the Charity

Designated Fund- represents the value of the charity’s unrestricted funds that are tied up in fixed assets.

PURPOSES OF RESTRICTED FUNDS

Voluntary Action North Lanarkshireto raise awareness and provide a preventative advocacy service that complements our core advocacy service

Big Lottery- This grant was awarded to support the charity's advocacy service extension and carer support project

Robertson Trust- funding to provide a preventative advocacy service

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